Calculating EBITDA - What am I missing?

Can someone please explain how is yahoo showing the EBITDA as 12.73M? http://finance.yahoo.com/q/ks?s=SCX+Key+Statistics If EBITDA= Operating Income + Depreciation + Amortization then it should be equal to : -2.12+10.04+1.21=9.13M I am looking at the financials over here. http://www.google.com/finance?q=NYSE:SCX&fstype=ii Both yahoo and google data are as of 'most recent quarter', so they should match. What am I missing here?

7 Comments
 

I'm not a finance major but I'm pretty sure EBIT is technically more than just operating income:

EBIT = Operating Income + Investment Income + Equity Income from Affiliates

Then EBITDA = EBIT + D&A (obviously)

But I don't see anything for Investment Income or Equity in Affiliates on the Income Statement you linked to so I'm getting 9.13 million like you got.

I'm a bit confused about what's going on here, too......?????.... But it's Friday night and I can't think about this anymore.

 
Best Response

Yahoo uses CapIQ - here's how they calculate EBITDA...probably should look at financials from their 10k and 10qs to figure out LTM EBITDA...Google finance may have a summary, but I'd just check those with those on the SEC website - also look at the company's investor relations to download financials

Here's the overall:

Total Revenues 203.66

- Cost Of Revenues 140.66
- Selling General & Admin Expenses 61.53
+ D&A for EBITDA 11.25
= EBITDA 12.73

Components for SG&A:

Selling General & Admin Expenses As Presented Data Jun-26-2010 - US Dollar (k) Advertising Expenses 5,000.00
+ SG&A Expenses 56,525.00
= Total 61,525.00

Depreciation and Amortization:

D&A for EBITDA As Presented Data Jun-26-2010 - US Dollar (k) Depreciation 10,035.00 + Amortization 1,214.00 = Total 11,249.00

 

CapitalIQ does it's best at trying to adjust for one time charges. When you're calculating EBITDA, you want to normalize for any one-time or non-recurring charges.

If you do a search in the 10-K you'll find:

"8. REORGANIZATIONS COSTS

In May of 2010, Sears informed the Company it would no longer be purchasing “Craftsman” brand measuring tapes from the Company’s Evans Rule subsidiary. Evans Rule was the leading supplier of measuring tapes to Sears for over 30 years. As a result of Sears’ decision, the Company incurred an inventory write-off of approximately $2.0 million, which is included in the Cost of Goods Sold on the Consolidated Statement of Operations."

 

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