easy · Investment Banking

In the context of the EV/EBITDA multiple, how does adding Noncontrolling Interest (NCI) to the numerator achieve the 'Matching Principle'?

  1. It allows the analyst to compare the company's tax rate with those of its non-consolidated peers.
  2. EBITDA includes 100% of the subsidiary's earnings, so the numerator must reflect 100% of the subsidiary's value.
  3. NCI represents a cash inflow that is added to the enterprise cash balance to find the net cost.
  4. It ensures that the multiple is based on the book value of equity rather than the market value.

Sign up free to see the explanation and track your rank →

More Investment Banking practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Build your intelligence, anytime, anywhere.

KomFi Academy is a curated training platform with 44,000+ practice questions, 20,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials