Ebitda bridge and variance analysis
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The document analyzes the EBITDA bridge and variance for an industrial manufacturing company, showing revenue changes and production costs over three periods. It details variable and fixed manufacturing costs along with the gross margin and EBITDA trends, highlighting fluctuations in profitability and cost structure. The analysis reveals a decrease in revenue volume impacts and adjustments in variable and fixed costs affecting overall profitability.
Ebitda bridge and variance analysis
- 1. INDUSTRIAL MANUFACTURING COMPANY - EBITDA BRIDGE & VARIANCE ANALYSIS ACT BDG PY A Revenues 19.000 23.000 18.000 B Production Variable costs -11.000 -13.000 -9.000 B% % on revenues -58% -57% -50% C Production Fixed Manufacturing costs -4.000 -4.500 -4.200 C% % on revenues -21% -20% -23% D=A+B+C Gross Margin 4.000 5.500 4.800 D% % on revenues 21% 24% 27% E Support Process Sales Variable costs -600 -620 -300 E% % (on sales) -3% -3% -2% F Support Process Fixed Structure costs -3.500 -3.700 -3.300 F% % (on sales) -18% -16% -18% G=D+E+F EBITDA -100 1.180 1.200 G% % EBITDA -1% 5% 7% H%=B%+E% Total ratio impact of Variable costs -61% -59% -52% Bridge EBITDA BDG EBITDA PY G EBITDA BGT _ PY 1.180 1.200 I=(A(ACT)-A(BDG_PY))x(1+H%(ACT)) Delta Revenues Volume -1.558 389 L=A(BDG_PY)x((H%(ACT)-H%(BDG_PY)) Delta Variable costs -422 -1.689 M=C(ACT)-C(BDG_PY)+F(ACT)-F(BDG_PY) Delta Fixed cost 700 0 G EBITDA ACT -100 -100 N Check 0 0 Profit & Loss statement