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Financial Encyclopedia

EBITDA

Definition

EBITDA (Earnings before interest, taxes, depreciation and amortization) is an indicator used to evaluate a company’s operating performance.

Example

Adjusted EBITDA of PJSC Tatneft for 2017-2019 amounted to 200.8, 314.8, 328.4 billion ruble respectively.

 

Adjusted EBITDA growth is 4.3% compared to 2018.

More detailed

EBITDA = Net Income + Interest + Taxes + Depreciation + Amortization

 

EBITDA is calculated based on the company's financial statements and is used to determine how profitable the company's core business is.
 

The indicator makes it possible to compare companies in the same industry that operate in different conditions, since the indicator excludes the impact of the tax burden, debt payments and depreciation.

 

A negative EBITDA value signals that the business has trouble with profitability.

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