Den væsentligste forskel mellem EBITDA og nettoindkomst er, at EBITDA refererer til indtjeningen for den virksomhed, der optjenes i perioden uden hensyntagen til renteomkostninger, skatteomkostninger, afskrivningsomkostninger og amortiseringsomkostninger, mens nettoindkomst refererer til indtjening for den virksomhed, der er optjent i perioden efter overvejelse af alle udgifter afholdt af virksomheden.
Forskellen mellem EBITDA og nettoindkomst
Indtjening før renter, skatter, afskrivninger og afskrivninger (EBITDA) er en metode, der ofte bruges til at finde rentabiliteten for virksomheder og industrier. Det svarer meget til nettoindkomst med et par ekstra tilføjelser til ikke-driftsindtægter. EBITDA er en indikator, der bruges til at udføre sammenlignende analyse for forskellige virksomheder.
Det er et af de største økonomiske værktøjer, der bruges til at evaluere virksomheder med forskellige størrelser, strukturer, skatter og afskrivninger.
- EBITDA = EBIT + Afskrivninger + afskrivninger eller
- EBITDA = Nettoresultat + Skatter + Renter + Afskrivninger + Afskrivninger
Kort sagt er afskrivning reduktionen i værdien af materielle aktiver over tid, hvilket resulterer i slitage på de materielle aktiver.
Afskrivninger er den økonomiske teknik, der bruges til trinvist at reducere værdien af en virksomheds immaterielle aktiver.
Nettoindkomst bruges ofte til at finde ud af den samlede indtjening eller fortjeneste for en virksomhed. Det kan beregnes ved at fratrække omkostningerne ved at drive forretning for virksomhedens indtægter.
- Nettoindtægt = Omsætning - Omkostninger ved at drive forretning
Omkostninger ved at drive forretning inkluderer alle skatter, renter, som virksomheden skal betale, afskrivning af aktiver og andre omkostninger. Så nettoindkomst er en virksomheds indkomst efter at have taget alle fradrag og skatter i betragtning.
EBITDA svarer noget til nettoindtægten, da begge værdier kan ændres, fordi nogle af de elementer, der er involveret i deres beregning, kan blive udsat for manipulation af virksomhederne.
EBITDA versus nettoindkomstinfografik
Nøgleforskelle mellem EBITDA og nettoindkomst
Her er de vigtigste forskelle mellem dem.
- One of the key differences is the usage of depreciation and amortization. EBITDA is an indicator that calculates the profit of the company before paying the expenses, taxes, depreciation, and amortization. On the other hand, net income is an indicator that calculates the total earnings of the company after paying the expenses, taxes, depreciation, and amortization.
- EBITDA is used as an indicator to find out the total earning the potential of a company. On the other hand, net income is used to find out the earnings per share of the company.
- EBITDA can be measured by adding depreciation and amortization to EBIT or by adding interests, taxes, depreciation and amortization to net profit. Net income, on the other hand, is calculated by subtracting revenue from the overall cost of doing the business.
- With EBITDA is basically used for start-up companies to see how they are performing. Net income, on the other hand, is used pervasively in all circumstances to understand the financial health of a company.
- EBITDA is used to find out the earning potential of the company. That’s why when investors look at a new company, they calculate EBITDA. EBITDA is also pretty easy to use since there’s no depreciation and amortization involved. On the other hand, net income is used to find out the earnings per share if the company has issued any shares. Just by dividing the net income by the number of outstanding shares, we can get the EPS.
Comparative Table
|
Basis for Comparison |
EBITDA |
Net income |
|
Definition |
EBITDA is an indicator used for calculating a company’s profit-making ability. |
Net income is an indicator which is used to calculate company’s total earnings. |
|
Used |
To calculate the earning potential of the company. |
To calculate earnings per share (EPS). |
|
Calculation |
EBITDA = EBIT + Depreciation + Amortization Or EBITDA = Net Profit + Taxes + Interest + Depreciation + Amortization |
Net income = Revenue - Cost of doing business |
|
Result |
Calculation of income generated by the company without deducting any expenses like interest, tax, depreciation, and amortization. |
Calculation of total earnings of the company after reducing all the expenses. |
Conclusion
When we look at these terms, they are both indicators that can be adjusted by the companies. But still, the investors look into both of these indicators for making trading decisions so that they can get an idea about the big picture of the company.
Since these two are calculated by using the income statement, the investors should use other ratios as well to cross-check how a company is doing. One or two indicators can provide enough information, but to take the decision to invest in a company based on that isn’t prudent. That’s why investors should use ROIC, ROE, Net Profit Margin, Gross Profit Margin, etc.
Along with that they should also look at other financial statements like the balance sheet and the cash flow statement.