Finance & business
Gross Operating Surplus (EBE) & EBITDA Calculator
Calculate French gross operating surplus and EBITDA separately using their respective formulas.
EBE and EBITDA
Enter the data required by each method. The calculations remain separate because EBE and EBITDA are not identical measures.
EBE calculation
French EBE is calculated from value added and operating flows before depreciation and financing results.
EBITDA calculation
EBITDA is calculated here from EBIT by adding back depreciation and amortization.
Ready to calculate
Enter EBE and EBITDA data, then calculate to compare both indicators.
EBE formula used
EBE = value added + operating subsidies − taxes and duties − personnel costs.
EBITDA formula used
EBITDA = EBIT + depreciation and amortization.
EBE and EBITDA are related but not interchangeable. EBE is a French intermediate management balance, while EBITDA is a non-standardized performance measure whose exact definition may vary by reporting practice.
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How does this tool work?
EBE and EBITDA both aim to isolate operating performance before selected accounting items, but their scope is not strictly identical. This tool calculates them separately.
EBE is calculated from value added by adding operating subsidies and subtracting taxes, duties and personnel costs. EBITDA is calculated separately from EBIT by adding back depreciation and amortization. Each indicator is then divided by annual revenue to obtain its margin, allowing their relative weight to be compared without treating the two measures as interchangeable.
How to use this tool
Enter annual revenue
Revenue is used to calculate both margins.
Complete the EBE data
Enter value added, subsidies, taxes and personnel costs.
Complete the EBITDA data
Enter EBIT and depreciation/amortization.
How are EBE and EBITDA calculated?
EBE and EBITDA both describe operating performance, but they are built using different conventions.
EBE used by this calculator
EBE = value added + operating subsidies − taxes and duties − personnel costs
This is the French operating-surplus construction used by the calculator.
EBITDA used by this calculator
EBITDA = EBIT + depreciation and amortization
The calculator rebuilds EBITDA from earnings before interest and taxes.
EBE margin
EBE margin = EBE ÷ revenue × 100
This expresses EBE as a percentage of annual revenue.
EBITDA margin
EBITDA margin = EBITDA ÷ revenue × 100
This expresses EBITDA as a percentage of annual revenue.
- EBE
- French gross operating surplus according to the construction used by this calculator.
- EBIT
- Earnings before interest and taxes, used as the starting point for EBITDA.
- EBITDA
- Earnings before interest, taxes, depreciation and amortization under the formula used here.
- Revenue
- Annual revenue used as the denominator for both margins.
Example: value added of 500,000, subsidies of 10,000, taxes and duties of 30,000 and personnel costs of 300,000 produce EBE of 180,000. EBIT of 150,000 plus 60,000 of depreciation/amortization produces EBITDA of 210,000. EBITDA is not a universally standardized accounting measure, so always check the definition used before comparing figures.
EBE and EBITDA are not synonyms
Both aim to isolate operating performance, but their construction differs. A difference between the two is therefore not necessarily an error.
Compare carefully
When comparing companies or periods, use consistent definitions and accounting methods, especially for EBITDA.
Use cases
Analyze operating performance
Calculate EBE and EBITDA separately to review operating performance using two different accounting constructions.
Compare reporting periods
Track EBE and EBITDA margins over time while keeping accounting methods and definitions consistent.
Prepare a benchmark
Compare companies only after checking that their EBITDA definitions and accounting conventions are sufficiently comparable.
Tips and best practices
- Compare periods using consistent accounting methods.
- Do not automatically substitute EBE for EBITDA in benchmarks.
- Check how each company defines EBITDA before comparing figures.
Frequently asked questions
Are EBE and EBITDA the same?
No. They are conceptually close but are built from different accounting conventions.
How is EBITDA margin calculated?
EBITDA margin = EBITDA ÷ revenue × 100.
What should I check before reusing the result?
Check the entered data, selected options, and output format to confirm that the generated result matches the requirements of your task.
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