💰M2: Financial Statement Analysis

The EBITDA Bridge Chart

22 min

The waterfall chart is the most powerful tool in the CFO's arsenal. Master it.

EBITDA Bridge Components

  • Starting EBITDA (prior year)
  • Volume effect (units × price)
  • Price/mix effect
  • Cost headwinds/tailwinds
  • FX impact
  • Ending EBITDA (current year)

EBITDA Bridge: FY2023 → FY2024

Positive driverHeadwindTotal

⚡ Key Takeaways

  • →Green bars = positive drivers
  • →Red bars = headwinds
  • →Instantly shows what management controls vs. external factors
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