{"id":6211,"date":"2024-11-08T11:10:12","date_gmt":"2024-11-08T10:10:12","guid":{"rendered":"https:\/\/www.rejlers.com\/se\/?page_id=6211"},"modified":"2026-04-07T14:29:28","modified_gmt":"2026-04-07T12:29:28","slug":"motivering-definition-och-berakning-av-nyckeltal","status":"publish","type":"page","link":"https:\/\/www.rejlers.com\/se\/investerare\/motivering-definition-och-berakning-av-nyckeltal\/","title":{"rendered":"Motivering, definition och ber\u00e4kning av nyckeltal"},"content":{"rendered":"<section  class=\"components-atoms-section my-48 md:my-64 2xl:my-80 components-molecules-conditional-line hidden\">\n  <div class=\"flex flex-col gap-48 md:gap-64 2xl:gap-80\">\n    <div class=\"components-atoms-line grid grid-cols-4 md:grid-cols-12 gap-32 sm:gap-24 xl:gap-32\">\n    <div class=\"w-64 lg:w-56 xl:w-64 2xl:w-80 3xl:w-96 h-2 bg-deep-blue-primary md:col-start-2\"><\/div>\n  <\/div>\n  <\/div> \n<\/section>\n  <section  class=\"components-atoms-section my-48 md:my-64 2xl:my-80 pt-32 md:pt-36 2xl:pt-48 block-hero wp-block-hero\">\n  <div class=\"flex flex-col gap-48 md:gap-64 2xl:gap-80\">\n    <div class=\"grid grid-cols-4 md:grid-cols-12 gap-32 sm:gap-24 xl:gap-32 w-full justify-between relative\">\n              <div class=\"col-span-4 md:col-span-6 md:col-start-7 md:order-last\">\n          <div class=\"flex flex-col h-full gap-24 md:gap-28 2xl:gap-32\">\n            <div class=\"md:hidden\">\n              <div class=\"text-xxs md:text-xs\">\n      <nav aria-label=\"Br\u00f6dsmulor\" class=\"tsf-breadcrumb\"><ol><\/ol><\/nav><style>nav.tsf-breadcrumb ol{display:inline;list-style:none;margin-inline-start:0}nav.tsf-breadcrumb ol li{display:inline}nav.tsf-breadcrumb ol li:not(:last-child)::after{content:'';margin-inline-end:1ch;margin-inline-start:1ch}<\/style>  <\/div>\n            <\/div>\n            <div class=\"rounded-base sm:rounded-md 2xl:rounded-lg 3xl:rounded-xl rounded-r-none overflow-hidden -mr-24 sm:-mr-0 h-full\">\n              <div class=\"relative w-full h-full\">\n                <div class=\"w-full h-240 md:h-[30rem]\"><\/div>\n                 \n                  <img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/www.rejlers.com\/app\/uploads\/sites\/2\/2024\/11\/rejlers_holding-tablet-cityscape-ai-generated-large-1024x585.jpg\" class=\"w-full !h-full absolute inset-0 object-cover\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.rejlers.com\/app\/uploads\/sites\/2\/2024\/11\/rejlers_holding-tablet-cityscape-ai-generated-large-1024x585.jpg 1024w, https:\/\/www.rejlers.com\/app\/uploads\/sites\/2\/2024\/11\/rejlers_holding-tablet-cityscape-ai-generated-large-512x293.jpg 512w, https:\/\/www.rejlers.com\/app\/uploads\/sites\/2\/2024\/11\/rejlers_holding-tablet-cityscape-ai-generated-large-768x439.jpg 768w, https:\/\/www.rejlers.com\/app\/uploads\/sites\/2\/2024\/11\/rejlers_holding-tablet-cityscape-ai-generated-large-1536x878.jpg 1536w, https:\/\/www.rejlers.com\/app\/uploads\/sites\/2\/2024\/11\/rejlers_holding-tablet-cityscape-ai-generated-large-1648x942.jpg 1648w, https:\/\/www.rejlers.com\/app\/uploads\/sites\/2\/2024\/11\/rejlers_holding-tablet-cityscape-ai-generated-large.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>                              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n            <div class=\"col-span-4 md:col-span-5 md:col-start-2 lg:col-start-2\">\n        <div class=\"flex flex-col gap-48 md:gap-64 2xl:gap-80\">\n          <div class=\"hidden md:block\">\n            <div class=\"text-xxs md:text-xs\">\n      <nav aria-label=\"Br\u00f6dsmulor\" class=\"tsf-breadcrumb\"><ol><\/ol><\/nav><style>nav.tsf-breadcrumb ol{display:inline;list-style:none;margin-inline-start:0}nav.tsf-breadcrumb ol li{display:inline}nav.tsf-breadcrumb ol li:not(:last-child)::after{content:'';margin-inline-end:1ch;margin-inline-start:1ch}<\/style>  <\/div>\n          <\/div>\n          <div class=\"flex flex-col gap-32 md:gap-36 2xl:gap-48\">\n            <div class=\"flex flex-col-reverse gap-16 md:gap-20 2xl:gap-24\">\n                              <h1  class=\"components-atoms-heading font-display font-400 uppercase text-4xlb md:text-6xl 2xl:text-7xl 3xl:text-8xl leading-none capsize text-deep-blue-primary \">\n    Motivering, definition och ber\u00e4kning av nyckeltal\n<\/h1>\t\n                                        <\/div>\n                          <div>\n                <p class=\"text-base 2xl:text-baseb 3xl:text-md leading-normal capsize\">\n                  Den h\u00e4r sidan f\u00f6rklarar de viktigaste finansiella nyckeltalen som anv\u00e4nds av Rejlers, inklusive hur de definieras, varf\u00f6r de \u00e4r viktiga och hur de ber\u00e4knas. Dessa insikter ger en tydlig f\u00f6rst\u00e5else f\u00f6r de m\u00e4tv\u00e4rden som driver v\u00e5r finansiella prestation.\n                <\/p>\n              <\/div>\n                                              <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n          <div class=\"components-atoms-line grid grid-cols-4 md:grid-cols-12 gap-32 sm:gap-24 xl:gap-32\">\n    <div class=\"w-64 lg:w-56 xl:w-64 2xl:w-80 3xl:w-96 h-2 bg-deep-blue-primary md:col-start-2\"><\/div>\n  <\/div>\n      <\/div> \n<\/section>\n\n\n<section  class=\"components-atoms-section mt-32 md:mt-36 2xl:mt-48 mb-12 2xl:mb-16 components-atoms-core-heading block-minor\">\n  <div class=\"grid grid-cols-4 md:grid-cols-12 w-full md:grid-cols-12 gap-16 sm:gap-24 xl:gap-32\">\n  <div class=\"col-span-4 md:col-span-8 md:col-start-2 xl:col-span-6 xl:col-start-2\">\n      <h2  class=\"components-atoms-heading font-display font-400 uppercase text-4xl md:text-5xl 2xl:text-6xl 3xl:text-7xl leading-none capsize text-deep-blue-primary \">\n    Hur vi m\u00e4ter prestation\n<\/h2>\t\n    <\/div> \n<\/div> \n<\/section>\n\n\n<div  class=\"components-atoms-section my-32 md:my-36 2xl:my-48 components-atoms-core-table block-minor\">\n  <div class=\"grid grid-cols-4 md:grid-cols-12 w-full md:grid-cols-12 gap-16 sm:gap-24 xl:gap-32\">\n  <div class=\"text-xs md:text-xsb 2xl:text-sm text-black col-span-4 md:col-span-10 md:col-start-2\">\n      \n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Nyckeltal<\/strong><\/th><th><strong>Motivering<\/strong><\/th><th><strong>Definition<\/strong><\/th><th><strong>Ber\u00e4kning \u00e5r 2025<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong><em>Tillv\u00e4xt<\/em><\/strong><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td>Organisk tillv\u00e4xt, %<\/td><td>Bolagets f\u00f6rm\u00e5ga att v\u00e4xa med befintliga resurser<\/td><td>F\u00f6r\u00e4ndring av nettooms\u00e4ttning i lokal valuta jfm f\u00f6reg\u00e5ende \u00e5rs period, exkl f\u00f6rv\u00e4rvade bolag<\/td><td>289,5\/4 430.7=46,5%<\/td><\/tr><tr><td>F\u00f6rv\u00e4rvad tillv\u00e4xt, %<\/td><td>Bolagets f\u00f6rm\u00e5ga att v\u00e4xa med f\u00f6rv\u00e4rv<\/td><td>F\u00f6r\u00e4ndring av nettooms\u00e4ttning i lokal valuta i f\u00f6rv\u00e4rvade bolag, jfm f\u00f6reg\u00e5ende \u00e5rs period<\/td><td>79,0\/4 430,7=1,8%<\/td><\/tr><tr><td>Valutaeffekt , %<\/td><td>Bolagets tillv\u00e4xt pga valuta<\/td><td>F\u00f6r\u00e4ndring av nettooms\u00e4ttning h\u00e4nf\u00f6rlig till valutaeffekter<\/td><td>-58,2\/4 430,7=-1,3%<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td><strong><em>Resultat<\/em><\/strong><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td>Justerad EBITA, MSEK<\/td><td>M\u00e5tt p\u00e5 bolagets operativa och underliggande resultat exklusive j\u00e4mf\u00f6relsest\u00f6rande poster<\/td><td>EBITA exklusive j\u00e4mf\u00f6relsest\u00f6rande poster<\/td><td>377,7<\/td><\/tr><tr><td>Justerad EBITA-marginal, %<\/td><td>M\u00e5tt p\u00e5 effektiviteten i bolaget<\/td><td>Justerad EBITA\/Nettooms\u00e4ttning<\/td><td>377,7\/4 741,0=8,0%<\/td><\/tr><tr><td>J\u00e4mf\u00f6relsest\u00f6rande post, MSEK<\/td><td>Det tydligg\u00f6r utvecklingen i den underliggande verksamheten och f\u00f6rb\u00e4ttrar j\u00e4mf\u00f6relsen mellan olika perioder<\/td><td>Int\u00e4kter och kostnader som inte f\u00f6rv\u00e4ntas uppkomma regelbundet i den l\u00f6pande verksamheten<\/td><td>&#8211;<\/td><\/tr><tr><td>EBITA, MSEK<\/td><td>M\u00e5tt p\u00e5 operativt och kassagenererande resultat<\/td><td>EBIT med \u00e5terl\u00e4ggning av f\u00f6rv\u00e4rvsrelaterade poster<\/td><td>302,1+75,6=377,7<\/td><\/tr><tr><td>EBITA-marginal, %<\/td><td>M\u00e5tt p\u00e5 effektiviteten i bolaget<\/td><td>EBITA\/Nettooms\u00e4ttning<\/td><td>377,7\/4 741,0=8,0%<\/td><\/tr><tr><td>R\u00f6relseresultat (EBIT), MSEK<\/td><td>M\u00e5tt p\u00e5 operativt resultat exkl finansiella poster, dvs oavsett skulds\u00e4ttning<\/td><td>EBITA med avdrag av f\u00f6rv\u00e4rvsrelaterade poster<\/td><td>377,7-75,6=302,1<\/td><\/tr><tr><td>R\u00f6relsemarginal, %<\/td><td>M\u00e5tt p\u00e5 effektiviteten i bolaget<\/td><td>EBIT\/Nettooms\u00e4ttning<\/td><td>302,1\/4 741,0=6,4%<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td><strong><em>Nyckeltal per anst\u00e4llda<\/em><\/strong><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td>Oms\u00e4ttning per \u00e5rsanst\u00e4lld, TSEK<\/td><td>M\u00e5tt p\u00e5 effektiviteten i bolaget<\/td><td>Nettooms\u00e4ttning\/Antal \u00e5rsanst\u00e4llda<\/td><td>4 741,0\/3 134=1 512,8<\/td><\/tr><tr><td>R\u00f6relseresultat per \u00e5rsanst\u00e4lld, TSEK<\/td><td>M\u00e5tt p\u00e5 effektiviteten i bolaget<\/td><td>R\u00f6relseresultat\/Antal \u00e5rsanst\u00e4llda<\/td><td>302,1\/3 134=96,4<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td><strong><em>Balansr\u00e4kning<\/em><\/strong><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td>Nettoskuld, MSEK<\/td><td>M\u00e5tt p\u00e5 bolagets betalningsf\u00f6rm\u00e5ga och kreditrisker<\/td><td>Kort- och l\u00e5ngfristiga r\u00e4nteb\u00e4rande skulder samt pensionsskuld minskat med likvida medel<\/td><td>Se not ovan<\/td><\/tr><tr><td>Nettoskuld\/EBITDA rtm, ggr<\/td><td>M\u00e5tt p\u00e5 bolagets betalningsf\u00f6rm\u00e5ga och kreditrisker<\/td><td>Nettoskuld\/EBITDA senaste 12 m\u00e5nader<\/td><td>645,7\/553,5=1,2<\/td><\/tr><tr><td>Soliditet, %<\/td><td>M\u00e5tt p\u00e5 andel av tillg\u00e5ngar som \u00e4r finansierade med eget kapital<\/td><td>Eget kapital\/Totala tillg\u00e5ngar<\/td><td>2 095,8\/3 967,6=52,8<\/td><\/tr><tr><td>Eget kaptial per aktie vid periodens slut, kr<\/td><td>M\u00e5tt p\u00e5 bolagets effektivitet och indikation p\u00e5 aktiens v\u00e4rde<\/td><td>Eget kapital\/antal aktier vid periodens slut<\/td><td>2 095,8\/22 578 327=92,8<\/td><\/tr><tr><td>Avkastning p\u00e5 eget kapital, %<\/td><td>M\u00e5tt p\u00e5 bolagets effektivitet av kapital<\/td><td>Resultat f\u00f6re skatt\/Genomsnittligt Eget kapital<\/td><td>250,5\/((2 095,8+1 936,8)\/2)=12,4<\/td><\/tr><tr><td>Avkastning p\u00e5 sysselsatt kapital, %<\/td><td>M\u00e5tt p\u00e5 bolagets finansiering genom eget kapital samt \u00f6vrigt r\u00e4ntekr\u00e4vande kapital<\/td><td>EBIT inkl finansiella int\u00e4kter\/Genomsnittligt sysselsatt kapital (=Eget kapital inkl r\u00e4nteb\u00e4rande skulder)<\/td><td>(302,1+31,0)\/(2 095,8+645,7)=12,2<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td><strong><em>\u00d6vrigt<\/em><\/strong><\/td><td><\/td><td><\/td><td>&nbsp;<\/td><\/tr><tr><td>Utdelning per aktie, kr<\/td><td>M\u00e5tt p\u00e5 bolagets effektivitet och v\u00e4rdeskapande till aktie\u00e4garna<\/td><td>&#8211;<\/td><td>&#8211;<\/td><\/tr><tr><td>Antal \u00e5rsanst\u00e4llda, st<\/td><td>M\u00e5tt p\u00e5 anst\u00e4lldas totala arbetsvolym<\/td><td>Total n\u00e4rvarotid\/standardtid<\/td><td>5,0*22 106 849=110,5<\/td><\/tr><tr><td>Antal medarbetare vid periodens slut, st<\/td><td>M\u00e5tt p\u00e5 bolagets f\u00f6rm\u00e5ga att rekrytera<\/td><td>Antalet anst\u00e4llda vid periodens slut oavsett tj\u00e4nstg\u00f6ringsgrad<\/td><td>&#8211;<\/td><\/tr><tr><td>Debiteringsgrad, %<\/td><td>M\u00e5tt p\u00e5 effektiviteten i bolaget<\/td><td>Debiterad tid\/ Total n\u00e4rvarotid<\/td><td>&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n \n    <\/div> \n<\/div> \n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Hur vi m\u00e4ter prestation Nyckeltal Motivering Definition Ber\u00e4kning \u00e5r 2025 Tillv\u00e4xt &nbsp; Organisk tillv\u00e4xt, % Bolagets f\u00f6rm\u00e5ga att v\u00e4xa med befintliga resurser F\u00f6r\u00e4ndring av nettooms\u00e4ttning i lokal valuta jfm f\u00f6reg\u00e5ende \u00e5rs period, exkl f\u00f6rv\u00e4rvade bolag 289,5\/4 430.7=46,5% F\u00f6rv\u00e4rvad tillv\u00e4xt, % Bolagets f\u00f6rm\u00e5ga att v\u00e4xa med f\u00f6rv\u00e4rv F\u00f6r\u00e4ndring av nettooms\u00e4ttning i lokal valuta i f\u00f6rv\u00e4rvade bolag, [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":0,"parent":16,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-6211","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/pages\/6211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/comments?post=6211"}],"version-history":[{"count":4,"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/pages\/6211\/revisions"}],"predecessor-version":[{"id":38740,"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/pages\/6211\/revisions\/38740"}],"up":[{"embeddable":true,"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/pages\/16"}],"wp:attachment":[{"href":"https:\/\/www.rejlers.com\/se\/wp-json\/wp\/v2\/media?parent=6211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}