Fidamen

EBITDA Calculator

This EBITDA calculator computes EBITDA using standard reconciliations from operating items and from net income. EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) is a non-GAAP performance metric commonly used to compare operating profitability across companies and periods.

Use the operating-items approach when you have segmented operating expense detail; use the reconciliation-from-net-income approach to cross-check results against the income statement when only bottom-line figures are available. The tool also returns EBITDA margin and EBITDA per employee to aid comparability.

Updated Nov 10, 2025QA PASS — golden 25 / edge 120Run golden-edge-2026-01-23

Governance

Record 3ab6b71bcd45 • Reviewed by Fidamen Standards Committee

Inputs

Results

Updates as you type

EBIT (Earnings Before Interest & Taxes)

$300,000.00

EBITDA (from operating items)

$370,000.00

EBITDA (reconciled from Net Income)

$225,000.00

EBITDA Margin

3700.00%

EBITDA per Employee

$37,000.00

OutputValueUnit
EBIT (Earnings Before Interest & Taxes)$300,000.00USD
EBITDA (from operating items)$370,000.00USD
EBITDA (reconciled from Net Income)$225,000.00USD
EBITDA Margin3700.00%percent
EBITDA per Employee$37,000.00USD
Primary result$300,000.00

Visualization

Methodology

Primary calculation (operating-items): EBIT = Total revenue − COGS − Operating expenses (excluding D&A). EBITDA = EBIT + Depreciation + Amortization. This produces an operating-based EBITDA that isolates recurring operating performance.

Reconciliation (from net income): EBITDA = Net income + Interest expense + Tax expense + Depreciation + Amortization. This reconciliation follows common practice used in financial reporting to convert GAAP net income to an operating measure.

Margin and per-employee metrics: EBITDA margin = (EBITDA / Total revenue) × 100. EBITDA per employee = EBITDA ÷ number of employees. Inputs with zero revenue or zero employees are safeguarded to avoid divide-by-zero; review edge-case outputs manually.

Limitations and adjustments: EBITDA excludes interest, taxes, and non-cash charges but does not equal cash flow. For comparability adjust for one-time items (restructuring, impairment, M&A costs) and adopt consistent definitions across periods. Where regulatory or GAAP reconciliation is required, prefer the reconciliation presented in audited financial statements.

F.A.Q.

Is EBITDA a GAAP measure?

No. EBITDA is a non-GAAP metric used for analysis and comparability. Financial statement preparers may provide reconciliations to GAAP measures. For formal reporting and regulatory guidance consult your jurisdictional accounting standards and filings.

Which inputs should I use if my accounting groups depreciation inside COGS?

If depreciation or amortization is included in COGS or operating expenses, extract and enter the D&A amounts separately and enter the remaining COGS/operating-expense portions accordingly so the calculator adds back depreciation and amortization explicitly.

Why do the operating-items EBITDA and the net-income reconciliation EBITDA differ?

Differences arise from classification, rounding, timing, and one-time items. Ensure interest and taxes are entered on the same basis as net income (period and currency). Reconcile line-by-line with the income statement to identify classification mismatches.

How accurate are the results and how should I validate them?

This calculator performs arithmetic reconciliations. Validate outputs against audited financial statements, cash flow statements, and management disclosures. For critical decisions, have outputs reviewed by a qualified accountant or financial advisor.

Can I use EBITDA to compare companies across industries?

EBITDA can help compare operating performance but it omits capital intensity, tax regimes, and financing differences. Use industry-adjusted metrics and make explicit adjustments for non-recurring items when comparing across industries.

Sources & citations

Further resources

Versioning & Change Control

Audit record (versions, QA runs, reviewer sign-off, and evidence).

Record ID: 3ab6b71bcd45

What changed (latest)

v1.0.0 • 2025-11-10 • MINOR

Initial publication and governance baseline.

Why: Published with reviewed formulas, unit definitions, and UX controls.

Public QA status

PASS — golden 25 + edge 120

Last run: 2026-01-23 • Run: golden-edge-2026-01-23

Engine

v1.0.0

Data

Baseline (no external datasets)

Content

v1.0.0

UI

v1.0.0

Governance

Last updated: Nov 10, 2025

Reviewed by: Fidamen Standards Committee (Review board)

Credentials: Internal QA

Risk level: low

Reviewer profile (entity)

Fidamen Standards Committee

Review board

Internal QA

Entity ID: https://fidamen.com/reviewers/fidamen-standards-committee#person

Semantic versioning

  • MAJOR: Calculation outputs can change for the same inputs (formula, rounding policy, assumptions).
  • MINOR: New features or fields that do not change existing outputs for the same inputs.
  • PATCH: Bug fixes, copy edits, or accessibility changes that do not change intended outputs except for previously incorrect cases.

Review protocol

  • Verify formulas and unit definitions against primary standards or datasets.
  • Run golden-case regression suite and edge-case suite.
  • Record reviewer sign-off with credentials and scope.
  • Document assumptions, limitations, and jurisdiction applicability.

Assumptions & limitations

  • Uses exact unit definitions from the Fidamen conversion library.
  • Internal calculations use double precision; display rounding follows the unit's configured decimal places.
  • Not a substitute for calibrated instruments in regulated contexts.
  • Jurisdiction-specific rules may require official guidance.

Change log

v1.0.0 • 2025-11-10 • MINOR

Initial publication and governance baseline.

Why: Published with reviewed formulas, unit definitions, and UX controls.

Areas: engine, content, ui • Reviewer: Fidamen Standards Committee • Entry ID: fcc7a467b307