What is the difference between EBITDA and revenue valuation?

Asked by: Ellie Predovic  |  Last update: September 16, 2025
Score: 4.8/5 (20 votes)

Although EBITDA measures a company's revenues, some operating expenses and costs have been deducted. It only includes net income and non-operational expenses such as interest, tax, depreciation, and amortization. Revenue, on the other hand, is earnings before any costs and expenses are deducted.

What is the difference between revenue and EBITDA?

Differences. EBITDA is a more comprehensive financial term than revenue as it considers a company's operating expenses. Revenue, on the other hand, only indicates a company's total income. EBITDA is derived by adding back interest, taxes, depreciation, and amortization to net income.

What is valuation on revenue or EBITDA?

How to use EBITDA to value a company. The EBITDA valuation method consists of calculating earnings before interest, tax, depreciation & amortisation, which is then divided by company revenue to establish the EBITDA margin.

Can EBITDA ever be higher than revenue?

Can EBITDA ever be higher than revenue? EBITDA cannot exceed revenue. It is calculated by subtracting operational expenses from revenue while excluding specific costs like interest, taxes, depreciation, and amortization.

What is a good ratio of EBITDA to revenue?

A good EBITDA margin may fall between 15% and 25%, says Simon Thomas, Managing Director of accountancy firm Ridgefield Consulting. Generally, the higher the EBITDA margin, the greater the profitability and efficiency of a company.

EBITDA vs Net Income vs Operating Profit vs. Gross Income - Understanding Profit Measurements

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When to use revenue vs EBITDA multiple?

As stated earlier, there can be instances, such as when analyzing start-ups or unprofitable companies, when using revenue over EBITDA is more appropriate. However, in most cases, finance professionals prefer the EBITDA multiple because it provides a more comprehensive view of a company's financial performance.

Do you consider EBITDA as a percentage of revenue?

What is EBITDA Margin? EBITDA margin is a profitability ratio that measures how much in earnings a company is generating before interest, taxes, depreciation, and amortization, as a percentage of revenue. EBITDA Margin = EBITDA / Revenue.

Is EBITDA just gross profit?

EBITDA and gross profit measure profit in different ways. Gross profit is the profit a company makes after subtracting the costs associated with making its products or providing its services, while EBITDA shows earnings before interest, taxes, depreciation, and amortization.

What is the rule of 40?

The Rule of 40—the principle that a software company's combined growth rate and profit margin should exceed 40%—has gained momentum as a high-level gauge of performance for software businesses in recent years, especially in the realms of venture capital and growth equity.

What is a healthy EBITDA?

Generally speaking, a good EBITDA margin for manufacturing businesses falls between 5% and 10%. However, this will vary depending on the specific industry you are manufacturing your products for, and how capital-intensive your operations are.

How do you calculate revenue valuation?

The valuation of a company based on the revenue is calculated by using the company's total revenue before subtracting operating expenses and multiplying it by an industry multiple. The industry multiple is an average of what companies usually sell for in the given industry.

Does EBITDA include owner salary?

The Main Difference Between SDE and EBITDA

SDE – The primary measure of cash flow used to value small businesses and includes the owner's compensation as an adjustment. EBITDA – The primary measure of cash flow used to value mid to large-sized businesses and does not include the owner's salary as an adjustment.

What is a good EBITDA valuation?

Generally, a business with a low EBITDA multiple is great for acquisition. Investors and analysts agree that an EBITDA multiple below 10 is considered good. Then again, this is a broad estimate and could be higher or lower in some industries.

What does EBITDA really tell you?

EBITDA offers insight into a company's operational performance, independent of its capital structure or tax situation. It is a popular metric for investors and analysts to evaluate a company's underlying performance by excluding interest, taxes, depreciation, and amortization.

Does EBITDA include cogs?

No, EBITDA is not the same as gross profit. While they are related, EBITDA and gross profit are distinct financial metrics. Gross profit represents revenue minus the cost of goods sold (COGS), indicating the profitability of core business operations before deducting other expenses.

How to calculate EBITDA from revenue?

Here is the formula for calculating EBITDA:
  1. EBITDA = Net Income + Interest + Taxes + Depreciation + Amortization.
  2. EBITDA = Operating Profit + Depreciation + Amortization.
  3. Company ABC: Company XYZ:
  4. EBITDA = Net Income + Tax Expense + Interest Expense + Depreciation & Amortization Expense.

What is the 3 3 2 2 2 rule of SaaS?

The rule of thumb for growth rate expectations at a successful SaaS company being managed for aggressive growth is 3, 3, 2, 2, 2: starting from a material baseline (e.g., over $1 million in annual recurring revenue [ARR]), the business needs to triple annual revenues for two consecutive years and then double them for ...

Is 60% EBITDA good?

A good EBITDA growth rate varies by industry, but a 60% growth rate in most industries would be a good sign.

What is the rule of 50 in business?

Stated simply, the Rule of 50 is governed by the principle that if the percentage of annual revenue growth plus earnings before interest, taxes, depreciation and amortization (EBITDA) as a percentage of revenue are equal to 50 or greater, the company is performing at an elite level; if it falls below this metric, some ...

Is revenue or EBITDA more important?

Gross profit is therefore effective if an investor wants to analyze the financial performance of revenue from production and management's ability to manage the costs involved in production. EBITDA is a better financial metric, however, if the goal is to analyze operating performance while including operating expenses.

Why is EBITDA not a good measure?

By ignoring depreciation, Ebitda fails to account for the ongoing capital requirements necessary to replace aging assets. As a result, investors may underestimate the future capital needs of the company, leading to underinvestment and potential operational challenges down the line.

What is the EBITDA valuation method?

What is the Formula for the EBITDA Multiple? To Determine the Enterprise Value and EBITDA: Enterprise Value = (market capitalization + value of debt + minority interest + preferred shares) – (cash and cash equivalents) EBITDA = Earnings Before Tax + Interest + Depreciation + Amortization.

What is a good EBITDA to revenue ratio?

EBITDA margin= EBITDA / total revenue

It shows how a company can lower its expenses while maintaining higher income. Although some analysts consider 10% a good EBITDA margin, a good EBITDA margin is relative. It varies based on industry.

Are property taxes included in EBITDA?

All other business related taxes are generally considered operating expenses. Typically, these type of taxes include, but are not limited to, Real & Personal Property Tax, Payroll Tax, Use Tax, City Tax, Local Tax, Sales Tax, etc. These are the types of taxes that are not part of the EBITDA calculation.

How do you value a company based on revenue and EBITDA?

Since businesses typically transact on a cash-free, debt-free basis, Shareholders Value is calculated as the Enterprise Value (EBITDA Multiple x Adjusted EBITDA) plus cash and cash equivalents minus third party debt (bank debt and capital leases).