Theoretical and Applied Economics (May 2024)

EBITDA, one of the most important indicators regarding the financial sustainability of retail companies

  • Lucian Gabriel MAXIM

Journal volume & issue
Vol. XXX, no. Special Issue, Summer
pp. 134 – 143

Abstract

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Determining the EBITDA margin allows us to demonstrate the sustainability of the company in a more precise way, and businesses that include a significant part of depreciation costs for machinery and other long-term assets in their primary costs can think about financial sustainability. The research is represented by analysis of the influence of the degree of indebtedness and the intensity of capital on the financial indicator EBITDA margin, study carried out on retail companies in Romania. After the analysis, it was found that between the capital intensity rate, the debt level and the EBITDA margin, analysis carried out on a panel data set over a period of 10 years.

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