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Business School for Non-Business Minds: What Is EBITDA?

Article Description:
====================

I was sitting in a company meeting recently and as usual the
financial talk led to odd acronyms you rarely hear outside the
boardroom. The one that caught my ear? EBITDA. It sounds like a
word spoken by Latka on “Taxi,” doesn’t it? But what is it?


Additional Article Information:
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426 Words; formatted to 65 Characters per Line
Distribution Date and Time: 2008-04-24 11:24:00

Written By:     Melissa Mashtonio
Copyright:      2008
Contact Email:  mailto:[EMAIL PROTECTED]



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Business School for Non-Business Minds: What Is EBITDA?
Copyright (c) 2008 Melissa Mashtonio
Manta
http://www.manta.com



I was sitting in a company meeting recently and as usual the
financial talk led to odd acronyms you rarely hear outside the
boardroom. The one that caught my ear? EBITDA. It sounds like a
word spoken by Latka on “Taxi,” doesn’t it? But what is it?

EBITDA (pronounced eee-bit-da) is an acronym for earnings before
interest, taxes, depreciation and amortization.

At its most basic, EBITDA is a measure of a company’s profits.
But it’s not as simple as that.

EBITDA came to prominence in the 1980s as leveraged buyout
investors used it to calculate whether companies could pay back
the interest and retire the debt on financed deals after a
restructuring. Investors promoted EBITDA as a tool to determine
whether a company could service its debt in the near term, say
over a year or two.

The use of EBITDA has since spread to a wide range of businesses.
Proponents say EBITDA offers a clearer reflection of operations
by stripping out expenses that can obscure how a company is
really performing. However, EBITDA in not a defined measure
according to generally accepted accounting principles (GAAP).

In the calculation of EBITDA, interest, which is largely a
function of management's choice of financing, is ignored. Taxes
are left out because they can vary widely depending on
acquisitions and losses in prior years; this variation can
distort net income. Finally, EBITDA removes the arbitrary and
subjective judgments that can go into calculating depreciation
and amortization.

By eliminating these items, EBITDA makes it easier to evaluate
the financial health of various companies and to compare against
industry averages. It also is useful for evaluating firms with
different capital structures, tax rates and depreciation
policies. EBITDA is a good measure of the fundamental earning
power of a company’s operations because it eliminates some of the
extraneous factors and allows for a more “apples-to-apples”
comparison with its peers. At the same time, EBITDA gives
investors a sense of how much money a young or restructured
company might generate before it has to hand over payments to
creditors and Uncle Sam.

But there are some problems with measuring a company by EBITDA.
It leaves out the cash required to fund working capital and the
replacement of old equipment, which can be significant. ETBITDA
should not be used to determine a company’s cash flows; one
should continue to use the statement of cash flows.

Like any other financial metric, EBITDA is only a single
indicator and should be used with a variety of others measures to
determine the full health of any company. 




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Melissa Mashtonio writes for Manta.com, the authority for finding
45 million free company profiles covering large to small firms 
worldwide--and their related industries and products. Empowered 
with CRM tools, users compete smarter, accelerate sales 
prospecting and partnering, and identify revenue 
opportunities faster. Use http://www.manta.com to 
evaluate the financial health of potential partners 
and competitors.



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