[{"data":1,"prerenderedAt":30},["ShallowReactive",2],{"content:en:glosario:ebitda":3},{"frontmatter":4,"html":27,"locale":28,"section":29,"slug":5},{"id":5,"title":6,"description":7,"h1":8,"keyword":5,"date":9,"updated":9,"author":10,"schemaType":11,"draft":12,"formula":13,"cta":14,"faq":15,"related":22},"ebitda","EBITDA: what it is and how it is calculated · Fibady","EBITDA is profit before interest, taxes, depreciation and amortisation: it measures what the business generates without financing or accounting effects.","EBITDA","2026-09-03","santi","DefinedTerm",false,"EBITDA = Net profit + Interest + Taxes + Depreciation + Amortisation","See how Fibady calculates it in a demo",[16,19],{"q":17,"a":18},"Is EBITDA the same as cash flow?","No. EBITDA ignores working capital, investment and debt. A company with positive EBITDA can consume cash if it collects late or invests heavily.",{"q":20,"a":21},"How often is it calculated?","Monthly with the management close, and year to date. Investors also look at the last twelve months (LTM).",[23,24,25,26],"\u002Fglossary\u002Fcontribution-margin","\u002Fglossary\u002Ffinancial-kpi","\u002Fglossary\u002Fdirect-vs-indirect-cash-flow","\u002Fproduct\u002Ffinancial-reporting","\u003Cp>EBITDA is operating profit before interest, taxes, depreciation and amortisation. It measures what the business activity generates without the effect of how it is financed, how it is taxed or how it spreads its investments in the accounts.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>EBITDA = Net profit + Interest + Taxes + Depreciation + Amortisation. Equivalently: Revenue − Cost of sales − Operating expenses (excluding depreciation and amortisation). EBITDA margin is EBITDA ÷ Revenue.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>Revenue 2,000,000; cost of sales 800,000; personnel and overhead 900,000; depreciation 100,000; interest 40,000; taxes 40,000. Net profit: 120,000. EBITDA: 120,000 + 40,000 + 40,000 + 100,000 = 300,000 (15% margin).\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>The group P&L is built with unlimited levels, so EBITDA is a subtotal defined once on the group chart of accounts and calculated per entity, subgroup and consolidated. Every figure opens down to the entry in the source ERP.\u003C\u002Fp>\n","en","glosario",1788520146251]