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@@ -100,3 +100,42 @@ Calculate YOY for *Revenue*:
 2. *Expense Management*: Are costs growing faster than revenue?
 3. *Profitability Trends*: Is the business becoming more or less profitable over time?
 4. *Operational Insights*: Are marketing or R&D expenses increasing efficiently year over year?
+
+** taxes and interest
+|           | 2015 | 2016 |          2017 |
+|-----------+------+------+---------------|
+| Interest  |      |      |    ₪85,000.00 |
+| Tax       |      |      | ₪4,250,000.00 |
+| % of EBIT |      |      |        24.29% |
+
+*** % of EBIT formula
+\[
+\text{Tax as \% of EBIT} = \left( \frac{\text{Tax Amount}}{\text{EBIT}} \right) \times 100
+\]
+
+*** Why No Taxes Before 2017?
+**** Taxes Are Based on Profit (EBIT)
+   - Corporate taxes are typically calculated as a percentage of **profit** (Earnings Before Interest and Taxes, EBIT).
+   - If the EBIT is **negative** (i.e., the company has an operating loss), there’s no taxable income, and thus no corporate income tax is owed.
+
+**** Losses in 2015 and 2016
+   - EBIT values:
+     - 2015: -₪4,800,000
+     - 2016: -₪24,000,000
+   - Since the company had **operating losses** during these years, there was no taxable profit.
+
+**** Profit in 2017
+   - EBIT in 2017: ₪17,500,000.
+   - By 2017, the company had a positive EBIT, meaning taxable profit existed, and taxes were applied from that year onward.
+
+*** How Losses Affect Taxes -  Loss Carryforward
+- Many tax systems allow companies to carry forward losses from previous years to offset future taxable income.
+- Loss carryforwards reduce taxes owed in profitable years.
+
+*** No Tax Obligation Without Profit
+   - If a company doesn’t generate profit, it generally doesn’t pay income taxes.
+   - Other taxes (e.g., payroll, VAT, property taxes) may still apply.
+
+*** Conclusion
+   - Taxes weren’t calculated before 2017 because the company didn’t have taxable profit.
+   - Once the company turned a profit in 2017, taxes were applied.