medium · Corporate Credit Analysis

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 because it ignores the value of brands
  2. Because Goodwill Amortization is a cash expense under certain jurisdictions
  3. EBITDA adds back all non-cash charges, neutralizing the effect of different intangible asset histories
  4. Because EBIT is after interest, making it non-comparable between firms with different debt levels

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