Your EBITDA estimate derived from the Appendix 4C operating cashflows appears overstated because you have excluded the GST paid. The receipts include GST collected from clients and the other costs include GST paid to suppliers. The net of these, paid to the ATO, averaged $791K over the first 3 quarters and $2.4M in total. If you want to estimate EBITDA from operating cashflows you probably need to divide receipts and other expenses by 1.1 to remove the GST from these.
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