EBIT from Net Income

Add back Interest expense and the Income tax provision to Net Income to reach EBIT. Both lines are GAAP-disclosed on the face of the income statement. Start from Net Income attributable to the parent when there is minority interest, then add back consolidated interest and tax^{[FASB ASC]}.

The four lines

Net Income (attributable to parent if minority interest exists).
Plus Interest expense (gross, not net of interest income).
Plus Income tax provision (current + deferred, as reported).
Equals EBIT.

Where to find each on a 10-K

Net Income: bottom of the consolidated statement of operations.
Interest expense: usually a non-operating line, often netted against interest income in a single "Other income/(expense), net" line that must be unpacked in the notes.
Income tax provision: separately labelled, just above Net Income.

Minority interest

If the consolidated entity has non-controlling interests, the bottom of the income statement shows both "Net Income" (consolidated) and "Net Income attributable to [parent]". Use the parent figure as the starting point and add back the consolidated interest and tax in full. The resulting EBIT is the consolidated EBIT.

Discontinued operations

Income from discontinued operations sits below the line on the face of the income statement and is reported net of tax. Decide explicitly whether your EBIT figure is continuing-operations only (almost always the right choice for forward comps) or consolidated including disc-ops.

One-off tax items

A DTA release or repatriation charge will distort the tax provision in the period. Disclose the adjustment if computing Adjusted EBIT^{[Reg G]}.

See Apple FY25 for a clean worked example.