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My First Million

My First Million

The best business ideas come from noticing what's working and doing it better, faster, or for a different audience.

Back to Takes

EBITDA is usually bullshit earnings that obscure real business performance

Spiciness
financial_metric_criticism

The Reasoning

EBITDA was created by cable industry to convince lenders, but ignores real cash requirements like capex and reinvestment, creating misleading picture of actual cash generation

What Needs to Be True

  • Most businesses require ongoing capex and reinvestment
  • Depreciation often reflects real economic costs
  • Interest and taxes are real cash outflows
  • Free cash flow is better measure of business value

Counterargument

EBITDA useful for comparing businesses with different capital structures and depreciation policies

What Would Change This View

Consistent correlation between EBITDA growth and actual cash distributions to owners across multiple businesses and time periods

Implications for Builders

Focus on free cash flow rather than EBITDA when evaluating businesses

Always ask business owners how much cash they actually withdraw

Be skeptical of high EBITDA margins without corresponding cash generation

Use cash-based metrics for all investment decisions

Example Application

Business shows $2M EBITDA but owner only takes out $400K annually - the real business performance is $400K, not $2M, and that's what you should base valuation on