EBITDA Margin

Financial Statements

Turkish: FAVÖK Marjı

Short definition

EBITDA margin is EBITDA divided by revenue. It shows scale, the price–cost gap and cash opex load as a rate; it does not measure cash conversion.

Detailed explanation

The margin makes operating leverage comparable independent of absolute EBITDA. Low-margin high volume and high-margin low volume can print the same EBITDA with different credit and valuation risk.

Inflation, FX and inventory move both numerator and denominator. Forward EBITDA margin layers growth and cost assumptions onto the reported rate; inflating the multiple’s denominator inflates value.

Why it matters for the CFO

Pricing and opex discipline show up here. Covenants often test absolute EBITDA, but a fading margin quietly cuts debt capacity at the same sales level.

How it is calculated

FAVÖK marjı = FAVÖK / Satış gelirleri

Period EBITDA over the same period’s net revenue.

Variables in the formula

  • EBITDA margin: EBITDA / Revenue

How to read it

Is the gain price, input cost, or deferred opex? Lease mix breaks the series under IFRS 16. Peer comparison without adjusting for asset intensity and outsourcing is empty; there is no universal “good” margin.

Numerical example

EBITDA 120 mn TL, net sales 400 mn TL → EBITDA margin = 120 / 400 = 30%.

Related calculators

Güven Sayılgan’s writing on this topic

Read these first

What to learn next

  1. EBITDA
  2. Gross Margin
  3. Operating Margin
  4. EV / EBITDA
  5. Operating Expenses (OPEX)

Definitions are educational. They are not investment, credit or tax advice.