Stock-based Compensation

Does anyone know if stock-based compensation expense is included in brokerage estimates? If it isn't in the margin estimates and we want to arrive at a "Cash-base" EBITDA figure, would we need to subtract SBC estimates from that EBITDA figure to arrive at the lower EBITDA? The reason is true "cash-based" EBITDA should be lower, given that estimated EBITDA isn't burdened by SBC. 

Brokerage estimates assuming 50% margin (w/o SBC):

2024 Revenue: $100

2024 EBITDA: $50

Brokerage estimates assuming 50% margin (w/ SBC):

2024 Revenue: $100

2024 EBITDA: $50

(-) SBC of $10

EBITDA: $40 

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