easy · Debt Capital Markets credit-ratings-risk

Why do lenders use 'EBITDA' instead of 'Net Income' for leverage and coverage covenants?

  1. It provides a better proxy for the cash flow available to service debt by stripping out non-cash charges and tax effects.
  2. No statute requires this; selecting a covenant metric is purely a commercial drafting choice between the parties.
  3. It is a strictly GAAP-defined number that external auditors are required to certify, so management cannot adjust the figure.
  4. It will always exceed the firm's actual operating cash flow, so the leverage ratio it produces understates the true credit risk.

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