EV/Gross Profit Multiple

Given the most startup companies are non-profitable at the EBITDA or EBIT level, I understand that we would use EV/revenue, EV/billings or EV/GMV. 

However, how about EV/Gross Profit. If accounting recognition (LIFO/FIFO) for both companies are the same, would it be possible to use it to measure a degree of profitability.

Thanks.

9 Comments
 

Given that CapitalIQ/Bloomberg provides FY+1 or FY+2 EV/Gross Profit multiples, why don't we use them over EV/revenue for non-profitable (EBITDA/EBIT negative) tech companies.

This at least compares a degree of profitability between two companies. 

 
Most Helpful

I guess the question is - what does a gross profit multiple get you that an EBITDA or Revenue multiple doesn't. As others have said, measures that incorporate opex are going to be preferable except in instances where EBITDA/EBITDAR/EBIT(etc.) just aren't meaningful (in which case you use a forward multiple or revenue).

It's sort of like what you said,  you'd use it if you felt like it was meaningful to include gross profitability but not overall operating profitability. In a vacuum, I'd agree that gross profit is going to be better than revenue, but what others are saying is that this isn't that common.  Generally speaking, if a Company shouldn't be evaluated on operating profits (or EBITDA, you know what i mean), then it's still sorting out its profitability on a COGS basis too.

 

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