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SDE

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Article2 min

SDE vs EBITDA

Which earnings figure applies to your business, why the multiples attached to them are not interchangeable, and the €400,000 mistake owners make when they mix the two.

Answer1 min

Can I add my salary back to EBITDA?

Only the portion above a market rate for the work you actually do. Adding the whole salary back assumes the buyer gets a free chief executive, which no buyer accepts.

Answer1 min

Should I use SDE or EBITDA?

SDE if one owner works full time in the business and the buyer will replace them personally. EBITDA once a management layer exists. The multiples are not interchangeable.

Answer1 min

What is SDE (seller's discretionary earnings)?

The total financial benefit one owner-operator takes from a business in a year — operating profit plus owner compensation, benefits and one-off costs added back.

Answer1 min

Is a 3x multiple good?

It depends on what it is three times. Three times EBITDA is low for most businesses above €500k of earnings; three times SDE is at the top of the range for a small one.

Answer1 min

What multiple do small businesses sell for?

Most businesses under €1M of turnover sell for 2 to 3.5 times SDE. The figure that trips owners up is which earnings number that multiple applies to.

Answer1 min

How do I calculate the value of my small business?

Four steps: normalise the earnings, pick the right earnings figure, apply a size-appropriate multiple, then adjust for debt and cash. Worked example included.