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EBITDA Margin

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is EBITDA Margin?

EBITDA margin is a profitability ratio that measures earnings before interest, tax, depreciation, and amortisation as a percentage of revenue. It shows how much operating cash profit a company generates from each riyal of sales before financing and accounting policy choices.

How It Works

  • Compute EBITDA = operating profit + depreciation + amortisation.
  • Identify total revenue for the same period.
  • Divide EBITDA by revenue and multiply by 100 to express it as a percentage.
  • Compare the result against peers, prior periods, and the industry benchmark.
  • Investigate the drivers behind any material change — pricing, COGS, opex mix.

Saudi Context

Tadawul-listed Saudi companies report EBITDA margin in their investor presentations and bondholder communications, especially in sectors like petrochemicals, telecom, and retail. SAMA and Saudi banks use it as a key covenant ratio in corporate lending.

Example

Revenue SAR 200M, operating profit SAR 30M, depreciation and amortisation SAR 20M. EBITDA = SAR 50M. EBITDA margin = 50 ÷ 200 = 25%.

Related Terms

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