Ključna razlika između EBITDA-e i neto prihoda je u tome što se EBITDA odnosi na zaradu tvrtke koja je ostvarena tijekom razdoblja ne uzimajući u obzir trošak kamata, porez, trošak amortizacije i troškove amortizacije, dok se neto prihod odnosi na zaradu tvrtke koja je zaradio tijekom razdoblja nakon razmatranja svih troškova poduzeća.
Razlika između EBITDA-e i neto dohotka
Zarada prije kamata, poreza, amortizacije i amortizacije (EBITDA) metoda je koja se često koristi za pronalaženje profitabilnosti tvrtki i industrija. Vrlo je sličan neto prihodu s nekoliko dodatnih dodataka izvan operativnog prihoda. EBITDA je pokazatelj koji se koristi za provođenje komparativne analize za različite tvrtke.
To je jedan od glavnih financijskih alata koji se koristi za procjenu poduzeća različitih veličina, struktura, poreza i amortizacije.
- EBITDA = EBIT + amortizacija + amortizacija ili
- EBITDA = neto dobit + porezi + kamate + amortizacija + amortizacija
Jednostavno rečeno, amortizacija je smanjenje vrijednosti materijalne imovine tijekom vremena što rezultira istrošenošću materijalne imovine.
Amortizacija je financijska tehnika koja se koristi za postupno smanjivanje vrijednosti nematerijalne imovine poduzeća.
Neto prihod često se koristi za utvrđivanje ukupne zarade ili dobiti tvrtke. Može se izračunati oduzimanjem troškova poslovanja od prihoda tvrtke.
- Neto prihod = Prihod - Trošak poslovanja
Troškovi poslovanja uključuju sve poreze, kamate koje bi tvrtka trebala platiti, amortizaciju imovine i ostale troškove. Dakle, neto dobit je prihod tvrtke nakon što se uzmu u obzir svi odbici i porezi.
EBITDA je donekle slična neto dobiti, jer su obje njihove vrijednosti podložne promjenama, jer bi neki elementi koji su uključeni u njihov izračun mogli biti podvrgnuti manipulaciji od strane tvrtki.
EBITDA u odnosu na neto dohodak Infographics
Ključne razlike između EBITDA-e i neto dohotka
Ovdje su ključne razlike među njima.
- 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.