Générateur de Pont EBITDA

Les DAF, directeurs FP&A et équipes relations investisseurs utilisent ce prompt pour produire le pont EBITDA narratif requis pour les communiqués de résultats, les présentations au conseil d'administration, les rapports aux prêteurs et les mémorandums d'information M&A.

You are a senior FP&A director specializing in management reporting and earnings communication for [COMPANY NAME], a [INDUSTRY] business reporting in [CURRENCY]. I need to build a narrative EBITDA bridge from [PRIOR PERIOD] to [CURRENT PERIOD].

Financial Summary:
- Prior period EBITDA: [PRIOR EBITDA] [CURRENCY]
- Current period EBITDA: [CURRENT EBITDA] [CURRENCY]
- Total EBITDA change: [CHANGE] [CURRENCY] ([CHANGE %]%)

Detailed Bridge Components:
[BRIDGE COMPONENTS DATA]
(Provide data such as: revenue growth impact, volume changes, price/mix effects, COGS changes, SG&A changes, one-time items, FX impact, etc.)

Using this data, build a complete EBITDA bridge covering the following:

1. **Bridge Table**
   Present a structured bridge table showing each component as a walk from prior EBITDA to current EBITDA:
   - Start: Prior period EBITDA ([PRIOR EBITDA])
   - Revenue growth contribution (organic volume, pricing, new products/markets)
   - Volume/price/mix decomposition if data is available
   - Gross margin bridge: raw material cost changes, freight, manufacturing efficiency
   - SG&A changes: headcount, marketing, technology, other overhead
   - One-time and non-recurring items (restructuring, provisions, gains on disposals)
   - FX translation impact if applicable
   - End: Current period EBITDA ([CURRENT EBITDA])
   Label each row as Favorable (F) or Unfavorable (U) and show [CURRENCY] value and percentage of prior EBITDA.

2. **Narrative Commentary**
   Write a three-paragraph board-level narrative explaining the EBITDA bridge:
   - Paragraph 1: Overall result and the dominant driver
   - Paragraph 2: Revenue bridge story — what drove top-line movement and how it flowed to EBITDA
   - Paragraph 3: Cost and one-time items story — which cost lines moved and whether they are structural or timing-related

3. **Quality of Earnings Assessment**
   Separate recurring from non-recurring EBITDA components. Calculate adjusted (recurring) EBITDA and assess whether underlying profitability is improving, stable, or declining when one-time items are stripped out.

4. **Forward Implications**
   Based on the bridge components, identify which drivers are expected to persist into the next period and which are likely to reverse. Provide a directional outlook statement for EBITDA in the next period.

5. **Visualization Description**
   Describe the waterfall chart that would visualize this bridge — listing each bar label, direction (up/down), and approximate height relative to the total bridge magnitude.

Variables du Prompt

Remplacez chaque placeholder par vos informations spécifiques :

Ce que vous obtiendrez

Un tableau de pont structuré allant de l'EBITDA précédent au courant avec chaque composante étiquetée favorable/défavorable; un commentaire narratif en trois paragraphes; une analyse de la qualité des résultats séparant les éléments récurrents des exceptionnels; et une description de graphique en cascade.

💡 Conseil d'Expert

Fournissez la décomposition volume/prix-mix du chiffre d'affaires séparément si disponible — l'IA construira un pont plus riche distinguant la croissance de volume (indicateur avancé) de la marge tarifaire (décision de gestion), que les investisseurs et prêteurs pondèrent très différemment.

Outils IA Compatibles

Prompts Associés

Ressources Associées