Glossary/Valuation Multiples

Enterprise Value

EV · Enterprise Value · Company Value

The price of the entire company including debt and after subtracting cash — what an acquirer taking on its liabilities would pay.

EV = Tržní kapitalizace + Čistý dluh − Hotovost a ekvivalenty
Valuation Multiples

What it is

EV = Market Capitalization + Net Debt − Cash and Equivalents

Enterprise Value (EV) answers the question: how much would it cost to buy the entire company, including assuming its liabilities and collecting its cash?

Unlike market capitalization, EV accounts for the capital structure — two companies with the same market cap can have very different EVs if one is leveraged and the other sits on cash.

EV/EBITDA — the most widely used M&A multiple:

EV/EBITDA = Enterprise Value / EBITDA

It tells you how many multiples of annual operating profit (before depreciation, interest, and taxes) you are paying for the whole company. It is the preferred multiple in acquisitions and peer comparisons because it:

  • Ignores capital structure (debt vs. equity) — comparable across companies
  • Eliminates the effect of different tax rates and accounting depreciation
  • Allows comparison even for companies with negative net income

Reference EV/EBITDA ranges by sector:

  • Software / SaaS: 15–40×
  • Technology (mature): 10–20×
  • Industrials / manufacturing: 6–12×
  • Retail: 4–8×

Why track it

EV/EBITDA complements P/E and P/FCF — the trio of these multiples gives a comprehensive picture of valuation. If P/E and P/FCF are high but EV/EBITDA is low, the company likely has significant debt or low depreciation.

In acquisitions, EV/EBITDA is used as a benchmark: at how many multiples of EBITDA did similar companies in the sector sell?

Real-world example

Microsoft (April 2026):

  • Market capitalization: ~$2,750B
  • Net debt: −$104B (net cash position)
  • EV ≈ $2,646B
  • EBITDA ~$135B
  • EV/EBITDA ≈ 19.6×

Comparison: Google ~13×, Apple ~24×, Amazon ~20×. Microsoft is in the middle of the peer group.

Watch out for

EV/EBITDA ignores CAPEX — companies with high investment requirements (telco, manufacturing) look "cheaper" than they are. For capital-intensive companies, supplement EV/EBITDA with EV/EBIT or EV/FCF.