Perbedaan utama antara EBITDA dan Pendapatan Bersih adalah bahwa EBITDA mengacu pada pendapatan bisnis yang diperoleh selama periode tersebut tanpa mempertimbangkan beban bunga, beban pajak, biaya depresiasi dan biaya amortisasi, sedangkan, Pendapatan Bersih mengacu pada pendapatan bisnis yang diperoleh selama periode setelah mempertimbangkan semua biaya yang dikeluarkan oleh perusahaan.
Perbedaan Antara EBITDA dan Laba Bersih
Laba sebelum bunga, pajak, depresiasi, & amortisasi (EBITDA) merupakan metode yang sering digunakan untuk mengetahui profitabilitas perusahaan dan industri. Ini sangat mirip dengan laba bersih dengan beberapa tambahan pendapatan non-operasional tambahan. EBITDA merupakan indikator yang digunakan untuk melakukan analisis komparatif untuk berbagai perusahaan.
Ini adalah salah satu alat keuangan utama yang digunakan untuk mengevaluasi perusahaan dengan ukuran, struktur, pajak, dan depresiasi yang berbeda.
- EBITDA = EBIT + Depresiasi + Amortisasi atau
- EBITDA = Laba Bersih + Pajak + Bunga + Depresiasi + Amortisasi
Sederhananya, depresiasi adalah penurunan nilai aset berwujud dari waktu ke waktu yang mengakibatkan keausan aset berwujud.
Amortisasi adalah teknik keuangan yang digunakan untuk secara bertahap mengurangi nilai aset tidak berwujud perusahaan.
Laba bersih sering digunakan untuk mengetahui total laba atau laba suatu perusahaan. Ini dapat dihitung dengan mengurangkan biaya melakukan bisnis untuk pendapatan perusahaan.
- Pendapatan bersih = Pendapatan - Biaya melakukan bisnis
Biaya melakukan bisnis termasuk semua pajak, bunga yang harus dibayar perusahaan, penyusutan aset dan biaya lainnya. Jadi, laba bersih adalah pendapatan perusahaan setelah memperhitungkan semua pengurangan dan pajak.
EBITDA agak mirip dengan laba bersih karena kedua nilainya dapat berubah karena beberapa elemen yang terlibat dalam perhitungannya mungkin dapat dimanipulasi oleh perusahaan.
EBITDA vs Infografis Penghasilan Bersih
Perbedaan Utama Antara EBITDA dan Laba Bersih
Inilah perbedaan utama di antara mereka.
- 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.