# Ebitda Versus Operating Cash Flow Bridge

Bridge EBITDA to operating cash flow using working capital, cash interest and cash taxes.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
EBITDA, the working capital change, cash interest, cash taxes, and the reported operating cash flow.

## Workflow
1. Record EBITDA.
2. Record the working capital change, cash interest and cash taxes.
3. Compute the bridged operating cash flow.
4. Compare to the reported figure and return the bridge.

## Output contract
ebitda | wc_change | cash_interest | cash_taxes | computed_ocf | reported_ocf | difference

## Fictional acceptance test
Fictional year shows EBITDA of 120.0, a working capital increase of 15.0, cash interest of 8.0 and cash taxes of 12.0: computed operating cash flow of 85.0 versus a reported 90.0, a 5.0 gap to explain.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/valuation/ebitda-vs-cash-flow-differences/

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