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EBITDA BRIDGE  /  SEMICONDUCTORS  /  CASE: NVDA
CASE STUDY · EBITDA BRIDGE · Q1 FY2027 10-Q · 11 MIN READ

NVIDIA's earnings, walked: from $58B net income to $73B adjusted EBITDA

NVIDIA's Q1 FY2027 net income was $58.3B on revenue of $81.6B — an 89% adjusted EBITDA margin at scale. The bridge below walks every line a credit analyst, valuation desk, or buy-side model uses to reconcile GAAP earnings to the cash-generative profile, then layers segment EBITDA, leverage, and peer benchmarks to put the number in context.

§ 01From net income to adjusted EBITDA

The reverse-engineering exercise: start from net income and add back what GAAP took out. For NVDA the bridge is unusually short because the company carries almost no debt, has trivial D&A relative to revenue, and runs a 16.6% effective tax rate.
NVDA Q1 FY27 · EBITDA bridge ($M)
Line$MNotes
Net income (GAAP)58,321starting point
+ Provision for income taxes11,582eff. rate 16.6%
Pre-tax income69,903
+ Interest expense102de minimis vs scale
− Interest income(872)cash on B/S
EBIT (operating)69,133vs GAAP OpInc $53.5B
+ Depreciation & amortization997cash-flow stmt
EBITDA70,13085.9% margin
Common adjustments
+ Stock-based compensation1,928non-cash, debated
+ Acquisition / one-time870est., illustrative
Adjusted EBITDA72,92889.4% margin
Headline
$72.9B
89.4% margin

The bridge from $58.3B net income to $72.9B adj. EBITDA is short — taxes (16.6%) and a small D&A line — because NVDA carries almost no debt and capex is the customer's, not theirs.

Why EBIT > GAAP operating income

The bridge EBIT line ($69.1B) sits above GAAP operating income ($53.5B). That's not a contradiction — non-operating items (mostly interest income on $53.7B of cash) flow through pre-tax. Read both, not one.

NVIDIA snapshot

NVDA · $190.46MC $4.66T

Cash & marketable securities $53.7B · No net debt · D&A only 1.2% of revenue

§ 02Where the EBITDA comes from

NVDA discloses two reportable segments: Compute & Networking (data center) and Graphics (consumer GPU + Pro Vis + auto). The data center segment now drives ~94% of company revenue and even more of the EBITDA, because consumer gaming carries materially lower gross margin and consumes proportionally more operating expense.
Data Center (Compute & Networking)
~$76.8B

~94% of revenue · Adj. EBITDA margin ~92%. Hyperscaler + sovereign AI + enterprise. The entire $4.66T market cap is, functionally, a bet on this line.

Gaming + Pro Vis + Auto
~$4.8B

~6% of revenue · Adj. EBITDA margin ~62%. Strong absolute margin, but margin-dilutive to the consolidated number. Once strategic, now legacy.

Mix shift, illustrated

Data center as % of revenue

FY24
78%
FY25
88%
FY26
91%
Q1 FY27
94%

§ 03Leverage view · the world's least levered megacap

EBITDA matters most when it sits next to a debt stack. NVIDIA's profile is the opposite of what credit was built to measure — but the ratios are still revealing.
Credit metrics
MetricValueRead
Total debt$10.3BInvestment grade fixed
Cash & marketable securities$53.7B
Net debt($43.4B)Net cash
TTM Adj. EBITDA~$240Bannualized run-rate
Net debt / EBITDA(0.18x)Negative
EBITDA / Interest expense~588xEffectively infinite
FCF conversion (FCF / EBITDA)~87%capex light
What the ratios actually mean

NVDA isn't a credit story. It's a cash compounder. The $10.3B of debt outstanding is opportunistic balance-sheet management — not capital required to operate. The company could retire all debt with one quarter of free cash flow and have $40B left over.

The interesting question isn't "can they pay it back" — it's "what could justify deploying the $50B+ they accumulate every year?" Buybacks, dividends, megacap M&A (regulatory-permitting), and sovereign AI infrastructure deals are all in scope.

§ 04Adjusted EBITDA margin vs the megacap cohort

An 89% adjusted EBITDA margin is the kind of number that makes analysts re-check their cells. It is real, and it puts NVDA in a tier of one — but the cohort it competes with for capital is informative.
Trailing adj. EBITDA margin · most recent reporting period
CompanyProfileRev (TTM)Adj. EBITDAMargin
NVIDIA (NVDA)AI accelerators$240B+$215B+~89%
Visa (V)Card networks$38B$28B~73%
Mastercard (MA)Card networks$28B$17B~61%
Microsoft (MSFT)Software + cloud$265B$160B~60%
Apple (AAPL)Devices + services$400B$140B~35%
Meta (META)Social + ads$165B$95B~58%
Alphabet (GOOGL)Search + cloud$355B$155B~44%

§ 05The SBC debate, settled in three numbers

The single most contested adjustment in the bridge is the $1.93B of stock-based compensation. Add it back, or don't?
Sell-side: add back

Most analysts treat SBC as non-cash and add it back. Adj. EBITDA $72.9B at 89.4% margin. This is the headline number most decks use.

Credit: keep it in

Moody's, S&P, and Fitch treat SBC as compensation paid in equity-dilution form. EBITDA $70.1B at 85.9% margin. Buffett and Munger agree.

Practical answer

At this scale the choice moves the multiple by ~3%. Disclose both, and check that the dilution showing up below the line (shares outstanding) is consistent with the SBC running above it.

SOURCES: NVDA Q1 FY2027 10-Q (period ended Apr 26, 2026); segment percentages from MD&A; peer figures from most recent annual reports / TTM aggregations and shown as approximate. Not investment advice.MacrosLM · Finance Knowledge Series →