How do sales, EBITDA, and net income contributions differ, and which metric is fairest for ownership split?

Sales contribution measures scale but ignores margin. EBITDA contribution captures operating earnings before capital structure and D&A. Net income contribution captures taxes, depreciation, interest, and accounting policy. The fairest metric depends on the deal, but EBITDA or EBIT is often more meaningful than sales, while net income matters for EPS and shareholder dilution.