Helpful table to analyse and justify ebitda variances in profit&loss statements of industrial companies

1. INDUSTRIAL MANUFACTURING COMPANY - EBITDA BRIDGE & VARIANCE ANALYSIS
ACT BDG PY
A Revenues 19.000 23.000 18.000
B Production Variable costs -11.000 -13.000 -9.000
B% % on revenues -58% -57% -50%
C Production Fixed Manufacturing costs -4.000 -4.500 -4.200
C% % on revenues -21% -20% -23%
D=A+B+C Gross Margin 4.000 5.500 4.800
D% % on revenues 21% 24% 27%
E Support Process Sales Variable costs -600 -620 -300
E% % (on sales) -3% -3% -2%
F Support Process Fixed Structure costs -3.500 -3.700 -3.300
F% % (on sales) -18% -16% -18%
G=D+E+F EBITDA -100 1.180 1.200
G% % EBITDA -1% 5% 7%
H%=B%+E% Total ratio impact of Variable costs -61% -59% -52%
Bridge
EBITDA
BDG
EBITDA
PY
G EBITDA BGT _ PY 1.180 1.200
I=(A(ACT)-A(BDG_PY))x(1+H%(ACT)) Delta Revenues Volume -1.558 389
L=A(BDG_PY)x((H%(ACT)-H%(BDG_PY)) Delta Variable costs -422 -1.689
M=C(ACT)-C(BDG_PY)+F(ACT)-F(BDG_PY) Delta Fixed cost 700 0
G EBITDA ACT -100 -100
N Check 0 0
Profit & Loss statement