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Financial health & leverage

Net Debt / EBITDA

How many years of core earnings it would take to pay off net debt, a key gauge of leverage burden.

Part of the Financial Health & Risk course · Lesson 3 of 13
Formula
Net Debt / EBITDA

What it is

This ratio measures net debt against EBITDA, which stands for earnings before interest, taxes, depreciation, and amortization, a rough proxy for operating cash generation. It expresses leverage in terms of years: a value of 3 means net debt is about three times annual core earnings. Lenders use it heavily in loan covenants.

Why it matters

It tells you whether a company's debt is manageable relative to the cash its operations throw off, which matters more for repayment than the absolute dollar amount of debt. Lower is generally safer; many lenders get cautious above roughly 4 to 5 times, though comfortable levels vary by industry stability. A weakness is that EBITDA ignores real cash costs like interest, taxes, and capital spending, so it can flatter highly capital-intensive businesses.

How it's calculated

Divide net debt (total debt minus cash) by trailing twelve-month or annual EBITDA.

How Quintarthai uses it

Net Debt / EBITDA appears in the enterprise-value and leverage ratios on a company's deep-analysis page, and Quinn references leverage like this in its risk-first analysis.

Cross-border note. EBITDA is a non-GAAP figure, and under IFRS-16 lease accounting (common for Canadian filers) operating leases sit on the balance sheet, which can lower reported lease costs and shift both net debt and EBITDA versus older US GAAP treatment.

FAQ

What is a good Net Debt / EBITDA ratio?
There is no universal threshold, but many analysts treat below about 3 times as conservative and above 4 to 5 times as elevated. The right level depends on how stable and predictable the company's cash flows are.
Why is EBITDA criticized as a measure?
Because it excludes interest, taxes, depreciation, and amortization, it ignores real cash costs and the need to reinvest in assets. For capital-heavy businesses, EBITDA can overstate how easily debt can actually be repaid.
Related terms
See Net Debt / EBITDA on a real company
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