{"id":51783,"date":"2026-03-07T11:37:00","date_gmt":"2026-03-07T10:37:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51783"},"modified":"2026-04-01T09:32:12","modified_gmt":"2026-04-01T07:32:12","slug":"har-du-koll-pa-ebit-och-ebidta","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/har-du-koll-pa-ebit-och-ebidta\/","title":{"rendered":"Har du koll p\u00e5 EBIT och EBIDTA?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>EBIT och EBITDA \u00e4r b\u00e5da m\u00e5tt p\u00e5 ett f\u00f6retags r\u00f6relseresultat. Nyckeltalen har traditionellt anv\u00e4nds inom framf\u00f6rallt aktieanalys men p\u00e5 senar \u00e5r, sedan reglerna om r\u00e4nteavdragsbegr\u00e4nsningar inf\u00f6rdes, har EBITDA blivit ett m\u00e5tt som f\u00f6retagen och f\u00f6retagens r\u00e5dgivare b\u00f6r ha koll p\u00e5. &nbsp;<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\n<strong>EBIT <\/strong>(Earnings Before Interest and Tax) = m\u00e4ter f\u00f6retagets r\u00f6relseresultat f\u00f6re r\u00e4ntor och skatt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n<strong>EBITDA <\/strong>(Earnings Before Interest and Tax, Depreciation and Amortization) = m\u00e4ter f\u00f6retagets r\u00f6relseresultat f\u00f6re r\u00e4ntor, skatt, nedskrivningar och avskrivningar.<\/p>\n<\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">\nS\u00e5 h\u00e4r ber\u00e4knar du EBITDA:<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Skattem\u00e4ssigt \u00f6verskott f\u00f6re avdrag f\u00f6r negativt r\u00e4ntenetto och eventuellt kvarst\u00e5ende negativt r\u00e4ntenetto<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n+ r\u00e4nteutgifter<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n\u2013&nbsp;r\u00e4nteinkomster<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n+ \u00e5rets skattem\u00e4ssiga v\u00e4rdeminskningsavdrag<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n+ \u00e5rets avs\u00e4ttning till periodiseringsfond<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n\u2013 \u00e5rets \u00e5terf\u00f6ring av periodiseringsfond<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n\u2013 \u00f6verskott fr\u00e5n andelar i svenska handelsbolag<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n\u2013 \u00f6verskott fr\u00e5n utl\u00e4ndska del\u00e4garbeskattade juridiska personer<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.bjornlunden.se\/b%c3%b6cker\/f%c3%b6retagsekonomi\/f%c3%b6retagets-ekonomi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Vill du l\u00e4sa mer om ekonomiska nyckeltal, hur de ber\u00e4knas och vad de visar rekommenderar vi boken F\u00f6retagets ekonomi<\/a><a title=\"F\u00f6retagets ekonomi\" href=\"\/bocker\/foretagets-ekonomi__5367\" class=\"strong-link\">.<\/a><\/strong><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>EBIT och EBITDA \u00e4r b\u00e5da m\u00e5tt p\u00e5 ett f\u00f6retags r\u00f6relseresultat. Nyckeltalen har traditionellt anv\u00e4nds inom framf\u00f6rallt aktieanalys men p\u00e5 senar \u00e5r, sedan reglerna om r\u00e4nteavdragsbegr\u00e4nsningar inf\u00f6rdes, har EBITDA blivit ett m\u00e5tt som f\u00f6retagen och f\u00f6retagens r\u00e5dgivare b\u00f6r ha koll p\u00e5. &nbsp; EBIT (Earnings Before Interest and Tax) = m\u00e4ter f\u00f6retagets r\u00f6relseresultat f\u00f6re r\u00e4ntor och skatt. [&hellip;]<\/p>\n","protected":false},"featured_media":33511,"menu_order":0,"template":"","categories":[],"class_list":["post-51783","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"version-history":[{"count":3,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51783\/revisions"}],"predecessor-version":[{"id":64688,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51783\/revisions\/64688"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/33511"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}