The definition and calculation of EBITDA

THEEBITDA it is a quantity that does not appear in the Income Statement in statutory format. To determine its value it is necessary to reclassify this balance sheet format and calculate the difference between Revenues and Operating Costs. But what are these values? The civil law item A5 must be calculated in the calculation of theEBITDA? Is there a single rule applicable to the financial statements of any company or should different criteria be adopted from time to time?

The question is not trivial given that theEBITDA, as well as being a parameter widely used by analysts, it is also an essential component of some indicators used by Banks to assess the creditworthiness of companies.

In the video a real case of how theEBITDA, and therefore the company valuation, depending on the calculation methodology applied.

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