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What is the EBITDA Margin?

The EBITDA margin measures what percentage of revenue is retained as cash operating profit — earnings before interest, tax, depreciation and amortisation. It takes EBIT (operating profit) and adds back the two largest non-cash charges, depreciation and amortisation (D&A), to approximate the cash a business generates from operations before financing and investing decisions.

Because it strips out D&A as well as interest and tax, EBITDA margin is both capital-structure neutral and accounting-policy neutral. That makes it a popular tool for comparing operating performance across companies with different debt loads, depreciation schedules, and tax regimes — and across borders.

Important caveat: EBITDA is not cash flow. It ignores the real cost of maintaining and replacing assets (capital expenditure). A high EBITDA margin can coexist with weak free cash flow in capital-intensive businesses, so always read it alongside EBIT margin and free cash flow.

Where EBIT Sits in the Margin Stack
Gross Profit Margin (Rev − COGS) / Rev Deducts: COGS only
EBIT Margin EBIT / Rev Deducts: COGS + OPEX
EBITDA Margin ► EBITDA / Rev EBIT + D&A added back
Net Profit Margin Net Income / Rev Deducts: COGS + OPEX + Interest + Tax

The gap between EBITDA margin and EBIT margin reveals depreciation and amortisation intensity. A wide gap signals a capital-intensive business with heavy D&A — where EBITDA flatters the picture and EBIT (or free cash flow) gives the more conservative read.

How to Find EBITDA on a Financial Statement
MethodCalculation
From EBIT (most common)EBIT (Operating Profit) + Depreciation + Amortisation
From Net IncomeNet Income + Interest + Tax + Depreciation + Amortisation
Where to find D&ACash Flow Statement (operating section) — usually the first non-cash add-back below net income
Direct (rare)Some companies report "EBITDA" or "Adjusted EBITDA" directly in their results presentation — check the basis of adjustment

Watch for "Adjusted EBITDA" — companies often add back one-off or non-recurring items too. Compare like with like, and prefer the unadjusted figure for benchmarking.

Signal Ranges
RangeSignalWhat it means
≥ 20%StrongStrong cash operating profitability. Healthy operating leverage before D&A, interest and tax.
10% – 20%FairModerate cash operating margin. Workable but a limited buffer once capex and financing are funded.
0% – 10%WeakThin EBITDA margin. Little room to service debt or reinvest from operations.
< 0%CriticalNegative EBITDA — loss-making even before non-cash charges. Structural review required.
Industry Benchmarks — Median (2024)

Source: Damodaran Online, NYU Stern (EBITDA/Sales) — indicative; verify against the current dataset.

IndustryMedianP25P75
Real Estate 45.0%30.0%58.0%
Telecommunications36.0%26.0%45.0%
Financial Services35.0%22.0%48.0%
Technology 30.0%18.0%42.0%
Energy 28.0%16.0%42.0%
Healthcare 25.0%14.0%35.0%
Consumer Goods 18.0% 11.0%27.0%
Manufacturing 16.0% 9.0% 25.0%
Retail 9.0% 4.0% 15.0%
Worked Examples
CompanyRevenueEBITDAMarginSignal
Telecom operator300,000,000108,000,00036.0%Strong
Tech platform50,000,00021,000,00042.0%Strong
Consumer brand200,000,00036,000,00018.0%Fair
Retailer500,000,00045,000,0009.0%Weak
FAQ

Is EBITDA the same as cash flow?

No — this is the most common mistake. EBITDA ignores capital expenditure, changes in working capital, interest, and tax. A capital-intensive company can show a high EBITDA margin while generating little or no free cash flow, because it must constantly reinvest to replace ageing assets. Treat EBITDA margin as a measure of operating profitability, not as cash available to investors.

Why is EBITDA margin always higher than EBIT margin?

Because EBITDA adds depreciation and amortisation back to EBIT. The larger a company's D&A, the wider the gap. That gap is itself informative: a big difference flags a capital-intensive business where the headline EBITDA figure flatters underlying economics.

What is "Adjusted EBITDA"?

A version of EBITDA with additional add-backs — typically one-off, non-recurring, or non-cash items such as restructuring costs or share-based payments. It can be useful, but it is also where companies have the most discretion to flatter results. Always check what has been adjusted, and prefer unadjusted EBITDA for benchmarking.

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► Calculate EBITDA Margin

EBITDA
Revenue
EBITDA = EBIT + Depreciation + Amortisation
Or = Net Income + Interest + Tax + D&A
Add back non-cash charges. Find D&A on the Cash Flow Statement. Can be negative.
⚠ Negative EBITDA entered — operations are loss-making before non-cash charges.
EBIT + Depreciation + Amortisation. Add back D&A from the Cash Flow Statement. Can be negative.
KES
÷
Total revenue for the period — from the Income Statement
KES
EBITDA Margin
vs Industry Benchmark
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Industry
← EBIT Margin