Business profit is based on a well-thought-out plan; designed with sales and efficiency in mind. The income statement is a basic tool for monitoring financial performance; however; following it in the traditional way can cloud the vision of what is to come.
Therefore; it is useful to "turn it around" and break down the potential from EBITDA; which offers a more focused view of profits and true growth prospects. EBITDA measures a company's ability to generate profits before considering financial and accounting charges that do not directly affect operations.
Bu göstergenin geliştirilmesi hayati önem taşımaktadır; zira EBITDA’nın artırılması, finansal sağlığı ve yatırım potansiyelini büyük ölçüde iyileştirir. Giderleri azaltmak, EBITDA’yı artırmanın en etkili yoludur. Bu, sadece değişken giderleri değil, aynı zamanda sabit ve idari giderleri de kapsamlı ve sürekli bir gözden geçirme süreciyle yönetmek anlamına gelir.
In Colombia; with a decoupled economic environment; being flexible and lean in terms of expenses leads to better adaptation to changes and improves margins. Reducing overheads has a direct impact on EBITDA; as it increases the company's operating margin even if there are no additional sales. But to achieve sustainable growth; cost reduction must also be combined with a commercial approach that prioritises new sales opportunities in key markets where there is margin. These markets could be sectors with low competition; specialist niches or geographical areas with high potential demand.The answer is to know where the company can add the most value and set prices in a way that results in a healthy margin. Therefore; it is critical to strike a balance between cost reduction and commercial expansion. Managing the income statement based on recurring EBITDA provides business leaders with a better basis for making decisions that increase profitability and; consequently; sustained growth in an economy such as Colombia's; which needs more dynamism and adaptability.
Finally; Colombian companies that want to achieve positive results and growth must focus on reducing expenses as the action with the greatest impact on EBITDA; while seeking sales growth in strategic markets that allow them to maintain competitive margins. This mix is the way to increase profitability and ensure financial sustainability in the current environment.
