Answers / Valuation

What is EBITDA?

A core Valuation interview question — asked in analyst and associate interviews across IB, PE, and the Big 4.

THE SHORT ANSWER

EBITDA is earnings before interest, taxes, depreciation and amortization — a proxy for operating cash earnings that ignores financing choices and non-cash accounting charges. It lets you compare businesses regardless of leverage, tax jurisdiction and asset-accounting policy, which is why EV/EBITDA is the standard headline multiple. Its limits matter as much as its uses: EBITDA is not cash flow — it ignores working-capital movements and capital expenditure — and 'adjusted' EBITDA can hide recurring costs relabeled as one-offs. For capital-intensive businesses, EBIT or EBITDA minus capex is often the more honest metric.

WHAT INTERVIEWERS LISTEN FOR

  • Operating-earnings proxy comparable across capital structures, tax regimes and D&A policies
  • Pairs with enterprise value — EV/EBITDA is the standard operating multiple
  • NOT cash flow: ignores working-capital movements and capex
  • Adjusted EBITDA deserves scrutiny — one-off vs. recurring is where deals are fought

COMMON MISTAKES

  • Calling EBITDA 'cash flow' without qualification
  • Accepting management's adjusted EBITDA at face value

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