For a clearer understanding of the EBITDA calculation issue, we want to explain it through the example. First of all, we can obtain the values that we will use in the EBITDA account from the income statement, which is one of the financial reports reported to KAP . As an example, let's take a look at the financial report reported by Sabancı Holding, one of the well-established companies of our country, for the first 9 months of 2019. The points we need to find in the financial report are the units that we will use in the EBITDA calculation formula. When we look at these, respectively;
|Name in the Report
|Gross Profit (Loss)
|General and administrative expenses
|Amortization and Amortization Amendments
The important point here will be negative as marketing expenses and general administrative expenses. We should write the absolute value of these when writing in place in the formula.
If we put it in our formula;
EBITDA = (13.158.299 - 5.658.196 - 1.658.905) + 1.040.854
EBITDA = 6.882.052.