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FINANCIAL-DUE-DILIGENCE5 MIN READ

Walk from EBITDA to cash conversion

Diagnose whether EBITDA converts to cash by checking working capital, capex, and cash classifications.

Cash gap The target has USD 22 million of EBITDA, but operating cash flow is only USD 7 million and capex exceeds depreciation. The buyer cannot repay debt with EBITDA if working capital and capex consume the cash. IAS 7 lens EBITDA -> operating cash -> owner cash Separate earnings from operating cash and operating cash from maintainable free cash. Stop at EBITDA Fast but blind to cash absorption. A debt-capacity view based on cash, not just earnings. Diligence should reconcile EBITDA to the cash a buyer can actually use. 01 Working capital 02 Capex 03 Try First fork Receivables…

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