Characteristics and the scope of application of EBITDA measurement in the efficiency assessment of the results of the financial and economic activities of the enterprises using the example of the retail leaders in Russia

This article is devoted to the comparative analysis of the basic efficiency indicators of the financial and economic activities of the leading retail companies in the Russian market, in which the characteristics and the scope of application of EBITDA and EBITDA Margin measurements are considered. The importance of these measurements for the determination of the financial results and their role in the assessment of the financial stability is explored.