Peamine erinevus EBITDA ja puhaskasumi vahel on see, et EBITDA viitab ettevõtte tulule, mis teenitakse perioodil, arvestamata intressikulu, maksukulu, amortisatsioonikulusid ja amortisatsioonikulusid, samas kui puhaskasum viitab ettevõtte tulule, mis on perioodil teenitud summa pärast kõigi ettevõttes tehtud kulutuste arvestamist
EBITDA ja puhaskasumi erinevus
Kasum enne intresse, makse, kulumit ja amortisatsiooni (EBITDA) on meetod, mida kasutatakse sageli ettevõtete ja tööstusharude kasumlikkuse leidmiseks. See on väga sarnane puhaskasumile, millele lisanduvad mõned mittetöötava tulu lisad. EBITDA on näitaja, mida kasutatakse erinevate ettevõtete võrdleva analüüsi läbiviimiseks.
See on üks peamisi finantsvahendeid, mida kasutatakse erineva suuruse, struktuuri, maksude ja amortisatsiooniga ettevõtete hindamiseks.
- EBITDA = EBIT + amortisatsioon + amortisatsioon või
- EBITDA = puhaskasum + maksud + intress + amortisatsioon + amortisatsioon
Lihtsamalt öeldes on amortisatsioon materiaalse vara väärtuse vähenemine aja jooksul, mille tulemuseks on materiaalse vara kulumine.
Amortisatsioon on finantstehnika, mida kasutatakse ettevõtte immateriaalse vara väärtuse järkjärguliseks vähendamiseks.
Netotulu kasutatakse sageli ettevõtte kogutulu või kasumi väljaselgitamiseks. Selle saab arvutada, lahutades ettevõtte tuludest ettevõtte tegemise kulud.
- Puhaskasum = tulu - ettevõtlusega seotud kulud
Ettevõtluse maksumus sisaldab kõiki makse, intresse, mida ettevõte peaks maksma, varade amortisatsiooni ja muid kulusid. Niisiis, puhastulu on ettevõtte tulu pärast kõigi mahaarvamiste ja maksude arvestamist.
EBITDA on mõnevõrra sarnane puhaskasumiga, kuna nende mõlemad väärtused võivad muutuda, kuna ettevõtted võivad nende arvutamisel osalevate elementidega manipuleerida.
EBITDA vs netotulu infograafika
Peamised erinevused EBITDA ja puhaskasumi vahel
Siin on peamised erinevused nende vahel.
- One of the key differences is the usage of depreciation and amortization. EBITDA is an indicator that calculates the profit of the company before paying the expenses, taxes, depreciation, and amortization. On the other hand, net income is an indicator that calculates the total earnings of the company after paying the expenses, taxes, depreciation, and amortization.
- EBITDA is used as an indicator to find out the total earning the potential of a company. On the other hand, net income is used to find out the earnings per share of the company.
- EBITDA can be measured by adding depreciation and amortization to EBIT or by adding interests, taxes, depreciation and amortization to net profit. Net income, on the other hand, is calculated by subtracting revenue from the overall cost of doing the business.
- With EBITDA is basically used for start-up companies to see how they are performing. Net income, on the other hand, is used pervasively in all circumstances to understand the financial health of a company.
- EBITDA is used to find out the earning potential of the company. That’s why when investors look at a new company, they calculate EBITDA. EBITDA is also pretty easy to use since there’s no depreciation and amortization involved. On the other hand, net income is used to find out the earnings per share if the company has issued any shares. Just by dividing the net income by the number of outstanding shares, we can get the EPS.
Comparative Table
|
Basis for Comparison |
EBITDA |
Net income |
|
Definition |
EBITDA is an indicator used for calculating a company’s profit-making ability. |
Net income is an indicator which is used to calculate company’s total earnings. |
|
Used |
To calculate the earning potential of the company. |
To calculate earnings per share (EPS). |
|
Calculation |
EBITDA = EBIT + Depreciation + Amortization Or EBITDA = Net Profit + Taxes + Interest + Depreciation + Amortization |
Net income = Revenue - Cost of doing business |
|
Result |
Calculation of income generated by the company without deducting any expenses like interest, tax, depreciation, and amortization. |
Calculation of total earnings of the company after reducing all the expenses. |
Conclusion
When we look at these terms, they are both indicators that can be adjusted by the companies. But still, the investors look into both of these indicators for making trading decisions so that they can get an idea about the big picture of the company.
Since these two are calculated by using the income statement, the investors should use other ratios as well to cross-check how a company is doing. One or two indicators can provide enough information, but to take the decision to invest in a company based on that isn’t prudent. That’s why investors should use ROIC, ROE, Net Profit Margin, Gross Profit Margin, etc.
Along with that they should also look at other financial statements like the balance sheet and the cash flow statement.