Ključna razlika med EBITDA in neto dohodkom je v tem, da se EBITDA nanaša na dohodek podjetja, ki je v obdobju ustvarjen brez upoštevanja odhodkov za obresti, davka, amortizacije in amortizacijskih stroškov, medtem ko se čisti dohodek nanaša na dohodek podjetja, ki je zaslužili v obdobju po upoštevanju vseh stroškov, ki jih je imela družba.
Razlika med EBITDA in neto dohodkom
Dobiček pred obrestmi, davki, amortizacijo in amortizacijo (EBITDA) je metoda, ki se pogosto uporablja za ugotavljanje donosnosti podjetij in panog. Zelo je podoben neto dohodku z nekaj dodatnimi dodatki, ki ne izhajajo iz poslovanja. EBITDA je kazalnik, ki se uporablja za izvajanje primerjalne analize za različna podjetja.
Je eno glavnih finančnih orodij, ki se uporablja za ocenjevanje podjetij z različnimi velikostmi, strukturami, davki in amortizacijo.
- EBITDA = EBIT + amortizacija + amortizacija oz
- EBITDA = čisti dobiček + davki + obresti + amortizacija + amortizacija
Poenostavljeno povedano, amortizacija je zmanjšanje vrednosti opredmetenih osnovnih sredstev sčasoma, ki povzroči obrabo opredmetenih osnovnih sredstev.
Amortizacija je finančna tehnika, s katero se postopoma zmanjšuje vrednost neopredmetenih sredstev podjetja.
Čisti dohodek se pogosto uporablja za ugotavljanje celotnega dobička ali dobička podjetja. Izračunamo ga lahko tako, da stroške poslovanja odštejemo od dohodka podjetja.
- Čisti dohodek = prihodek - stroški poslovanja
Stroški poslovanja vključujejo vse davke, obresti, ki jih mora plačati podjetje, amortizacijo sredstev in druge stroške. Čisti dohodek je torej dohodek podjetja po upoštevanju vseh odbitkov in davkov.
EBITDA je nekoliko podoben neto dohodku, saj se lahko spremenita obe njihovi vrednosti, ker bi lahko nekatere elemente, ki so vključeni v njihov izračun, spremenile družbe.
EBITDA v primerjavi z neto dohodkom
Ključne razlike med EBITDA in neto dohodkom
Tu so ključne razlike med njimi.
- 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.