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EBITDA Margin

EBITDA as a percentage of revenue, measuring operating profitability.

ebitda_marginAlso: EBITDA %

Definition

EBITDA Margin measures operating profitability before the effects of financing decisions, accounting choices, and tax jurisdictions. It is the most commonly used margin metric in valuation because it enables comparison across companies with different capital structures and depreciation policies.

Why It Matters

EBITDA margin is a proxy for cash operating profitability and is the denominator in EV/EBITDA multiples. Target margins vary significantly by industry but improving margins are generally a positive signal.

Formula

= EBITDA / Revenue

EBITDA divided by revenue.

Mathematical Notation
EBITDA\ Margin = \frac{EBITDA}{Revenue}

Typical Ranges

startup
-50%–10% (often negative while scaling)
growth
10%–25%
mature
15%–30%

Industry-Specific Ranges

SaaS20%–40%
Software25%–45%
Retail5%–12%
Manufacturing10%–20%
Telecom30%–45%

Best Practices

Compare to industry peers for context. Should generally be stable or improving at scale. Significant forecast margin expansion requires strong justification.

Common Mistakes

  • Ignoring stock-based compensation adjustments
  • Inconsistent add-back treatment across companies
  • Forecasting aggressive margin expansion
  • Comparing across industries without adjustment

Pro Tips

  • Use "rule of 40" for SaaS: growth rate + EBITDA margin should exceed 40%
  • Track adjusted vs reported EBITDA and understand differences
  • Build operating leverage analysis to validate margin forecasts

Audit & Governance

Risk Level
High
Approval Required
manager
Sensitivity
internal
Track Changes
Yes

Learning Path

beginner

EBITDA margin shows how much of each revenue dollar becomes operating profit before accounting for interest, taxes, and depreciation.

intermediate

Be careful with EBITDA adjustments. "Adjusted EBITDA" can exclude very real costs. Always understand what's being added back.

advanced

Model operating leverage explicitly: which costs are fixed vs variable? This gives you a defensible path to margin expansion (or contraction).

Used in Models

This variable is a key driver in the following financial models: