EBITDA

EBITDA margin
Indicative enterprise value
Indicative equity value
EBIT (after depreciation)

How it works

EBITDA adds interest, tax, depreciation and amortisation back to net profit. The intent is to isolate operating performance from how the business is financed, where it is taxed and how aggressively it writes assets down.

It is the standard basis for valuation multiples, and it is also routinely abused. Depreciation is a real cost for any business that owns equipment, and a company with heavy capital expenditure can post strong EBITDA while generating no free cash at all. Read it alongside cash flow, never instead of it.

EBITDA = net profit + interest + tax + depreciation + amortisation

  • EBITDA margin — EBITDA as a percentage of revenue
  • Multiple — the valuation ratio applied — typically 4× to 12× depending on sector and growth
  • Enterprise value — EBITDA × multiple, before adjusting for net debt

Worked example

48,000,000 revenue, 5,900,000 net profit, 2,880,000 interest, 1,400,000 tax, 3,200,000 depreciation, at a 7× multiple

Inputs

Net profit5,900,000
Interest2,880,000
Tax1,400,000
D&A3,200,000
Multiple

Results

EBITDA13,380,000
EBITDA margin27.9%
Enterprise value93,660,000

A 27.9% EBITDA margin is strong. Note that 3.2 million of depreciation is a real cost for a business that has to replace those assets.

Frequently asked questions

Why add depreciation back?

Because it is a non-cash accounting allocation of a past purchase, and policies vary widely between companies. Adding it back makes two businesses comparable — but it does not make the underlying cost disappear.

What EBITDA multiple applies to my business?

It depends on sector, growth, size and margin quality. Small owner-managed businesses commonly transact at 3–6×, established mid-market at 6–10×, and high-growth software far above that. Local comparable transactions are the only reliable guide.

Is EBITDA the same as cash flow?

No, and treating it as such is the classic error. It ignores capital expenditure, working capital movements, interest and tax — all of which are real cash. A business can grow EBITDA while burning cash every month.

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