EBITDA = (net income + interest + taxes + depreciation / amortization)
EV = (market value of common stock + market value of debt – cash and investments)
EBITDA = 140 + 7 + 10 + 56 = Sf 213 million
EV = (22 × 40) + 140 – 55 – 300 = Sf 665 million
EV / EBITDA = 3.12