medium · Corporate Credit Analysis fsa

An analyst is comparing two companies: one with heavy 'Goodwill Amortization' (under old rules) and one with only 'Equipment Depreciation'.

Why is EBITDA a better point of comparison than EBIT?

  1. EBITDA is more conservative overall since it deliberately ignores the value of acquired brand equity.
  2. Because Goodwill Amortization counts as a cash expense in certain reporting jurisdictions and GAAP regimes.
  3. EBITDA adds back all non-cash charges, neutralizing the effect of different intangible asset histories
  4. Because EBIT already sits after interest, which makes it non-comparable between firms carrying different debt levels.

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