medium · Debt Capital Markets

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. Lenders are prohibited by law from using Net Income in legal contracts.
  3. It is a GAAP-regulated figure that prevents companies from manipulating their earnings.
  4. It always results in a higher number, making the company look more profitable than it actually is.

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