EBITDA

Earnings before interest, taxes, depreciation, and amortization.

What is EBITDA?

A rough proxy for operating cash generation that strips out financing and accounting choices, making companies more comparable. It also ignores real costs - capital equipment does wear out - so it flatters capital-intensive businesses.

EBITDA: a worked example

Two companies with identical EBITDA can have very different net income if one carries heavy debt.

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