Metadata-Version: 2.1
Name: odoo-addon-account_ebitda_report
Version: 19.0.1.0.0.4
Requires-Dist: odoo-addon-mis_builder==19.0.*
Requires-Dist: odoo==19.0.*
Summary: Professional EBITDA report with M&A normalizations.
Home-page: https://github.com/OCA/account-financial-reporting
License: AGPL-3
Author: Acysos S.L., Odoo Community Association (OCA)
Author-email: support@odoo-community.org
Classifier: Programming Language :: Python
Classifier: Framework :: Odoo
Classifier: Framework :: Odoo :: 19.0
Classifier: License :: OSI Approved :: GNU Affero General Public License v3
Description-Content-Type: text/x-rst

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===========================
EBITDA Report (MIS Builder)
===========================

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This module provides a Professional EBITDA financial report in Odoo
using MIS Builder. It transforms standard accounting data into an
advanced Corporate Finance and M&A reporting tool.

Key features include:

- Three calculation methods: Bottom-Up, Top-Down, and Professional
  (Adjusted).
- Calculation of EBITDA Margin (%).
- Calculation of Adjusted EBITDA by isolating extraordinary
  income/expenses and M&A adjustments (e.g. Owner Salary, Personal
  Expenses).
- Calculation of Net Financial Debt and Debt / EBITDA Ratio.
- A complete bridge from EBITDA to Free Cash Flow (FCF) through Working
  Capital variations and CAPEX.

**Table of contents**

.. contents::
   :local:

Installation
============

This module depends on the OCA module mis_builder. Ensure mis_builder is
installed in your Odoo environment.

Usage
=====

To use this module, you need to:

1. Go to *Accounting > Reporting > MIS Reporting > MIS Reports*.
2. Select one of the available templates:

   - **EBITDA (Bottom-up)**: Simple approach starting from Net Profit.
   - **EBITDA (Top-down)**: Simple approach starting from Operating
     Revenue.
   - **EBITDA (Professional & Adjusted)**: Advanced M&A ready report
     with Margins, Debt Ratios, and Free Cash Flow bridge.

3. Configure the column periods. For advanced usage, you can configure:

   - **TTM (Trailing Twelve Months)**: Create a column of type "Relative
     to current period", Duration "-12 months".
   - **Run-Rate**: Configure a custom period column.
   - **Analytic Dimensions**: Use the analytic filters in the MIS Report
     instance to hyper-segment the EBITDA by Business Line, Cost Center,
     or Project.

4. For precise mapping (if you are not using a localization extension
   like l10n_es_ebitda), go to your Chart of Accounts and assign the
   provided EBITDA / \* tags to your accounts.

**M&A Normalization Examples:**

- If the owner's salary is above market rate by 50,000€, tag the
  corresponding accounting entry or account with EBITDA / M&A Adj: Owner
  Salary. The Professional report will automatically add it back to the
  Adjusted EBITDA.
- Track Fixed Asset purchases (CAPEX) by tagging the Asset accounts
  (e.g., machinery) with EBITDA / CAPEX (Fixed Asset Additions).

Bug Tracker
===========

Bugs are tracked on `GitHub Issues <https://github.com/OCA/account-financial-reporting/issues>`_.
In case of trouble, please check there if your issue has already been reported.
If you spotted it first, help us to smash it by providing a detailed and welcomed
`feedback <https://github.com/OCA/account-financial-reporting/issues/new?body=module:%20account_ebitda_report%0Aversion:%2019.0%0A%0A**Steps%20to%20reproduce**%0A-%20...%0A%0A**Current%20behavior**%0A%0A**Expected%20behavior**>`_.

Do not contact contributors directly about support or help with technical issues.

Credits
=======

Authors
-------

* Acysos S.L.

Contributors
------------

- Acysos S.L. <info@acysos.com>

Maintainers
-----------

This module is maintained by the OCA.

.. image:: https://odoo-community.org/logo.png
   :alt: Odoo Community Association
   :target: https://odoo-community.org

OCA, or the Odoo Community Association, is a nonprofit organization whose
mission is to support the collaborative development of Odoo features and
promote its widespread use.

This module is part of the `OCA/account-financial-reporting <https://github.com/OCA/account-financial-reporting/tree/19.0/account_ebitda_report>`_ project on GitHub.

You are welcome to contribute. To learn how please visit https://odoo-community.org/page/Contribute.
