Net Income and EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) are both financial metrics used to evaluate the performance of a business. Net income is the total amount of revenue after accounting for all expenses and taxes; it shows the actual profits generated by a business. On the other hand, EBITDA gives you an indication of the business’s operating performance and is calculated by subtracting operating expenses from gross revenues. It’s important to note that EBITDA does not take into account any non-operating costs such as interest expense or taxes – so while it gives you a better picture of how well the company is performing in terms of operations, it’s not a perfect measure of profitability.