EBITDA
Earnings before interest, taxes, depreciation, and amortization for the period — gross profit minus total operating expense. The core operating result for a startup P&L: the clean view of operating profit or loss before non-operating and non-cash effects. — Finance KPI, I'mBoard-authored (editorial tier).
I'mBoard-authored (editorial tier)
No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.
Rogue ID: finance.ebitda
Type: Currency
Domain: Finance
Definition
Earnings before interest, taxes, depreciation, and amortization for the period — gross profit minus total operating expense. The core operating result for a startup P&L: the clean view of operating profit or loss before non-operating and non-cash effects.
Formula
ebitda = gross_profit − total_opex.Why it matters
The headline operating-result line the board reads for profitability/loss before financing and accounting effects.
How to interpret
Trend toward break-even is the key read; pair with burn and runway for the cash picture (EBITDA is accrual, not cash).
Related KPIs
finance.gross_profitfinance.total_opexfinance.net_burn_ratefinance.runway_months
Source
I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Series A | Recommended |
| Series B | Recommended |
| Series C+ | Recommended |
| Public | Recommended |
Suggested for stages: Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/ebitda.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Depreciation & Amortization
Non-cash expense allocating the cost of capitalized assets (equipment, capitalized software, intangibles) over their useful life for the period. Below the EBITDA line precisely because EBITDA excludes it; usually small for early-stage software companies. — Finance KPI, I'mBoard-authored (editorial tier).
Events / Conferences
Cost of conferences, booths, sponsorships, and event-linked travel for the period. Often lumpy quarter to quarter around event calendars. — Finance KPI, I'mBoard-authored (editorial tier).