medium · Investment Banking

A disciplined analyst identifies that GearWorks LLC had a one-time $20 million gain from a legal settlement.

How should this be treated to arrive at 'Adjusted EBITDA' for valuation purposes?

  1. Add the $20 million to EBITDA.
  2. Subtract the $20 million from EBITDA.
  3. Move the $20 million to the Financing section of the Cash Flow Statement.
  4. Leave the $20 million in EBITDA but adjust the tax rate.

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