easy · Investment Banking valuation-core

What is the primary reason why Enterprise Value (EV) is used as the numerator for EBITDA multiples instead of Equity Value?

  1. Equity Value cannot be meaningfully or reliably calculated for companies with very high debt levels
  2. EBITDA is available to all capital providers, so the numerator must reflect the total value of the firm
  3. EBITDA excludes depreciation expense, a non-cash item that some argue is only relevant to equity holders
  4. Enterprise Value is inherently more stable and directly comparable than Equity Value across differing industries

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