Module I· Earnings Quality & Red FlagsIntermediate
Question

Adjusted EBITDA versus reported EBITDA: what is typically adjusted?

Answer

Adjusted EBITDA normalizes reported EBITDA for non-recurring or non-operating items, but add-backs must be evidenced.

Deep diveShow more details

Seller add-backs are a negotiation document, not truth. Reverse-engineer them against invoices, payroll, contracts, and cash data.