driftsresultat

Driftsresultat is a financial metric that measures profitability from a company's core operating activities before financing costs and taxes. In many Nordic accounting practices, it is equivalent to what is called EBIT or operating income in other contexts. The term is commonly used in Swedish and Norwegian financial statements and reports as driftsresultat or rörelseresultat.

It is calculated as revenue minus operating expenses tied to the production of goods or delivery of services. In practice this usually means revenue minus cost of goods sold, minus selling, general, and administrative expenses, and including depreciation and amortization of assets used in operations. For example, if a company reports revenue of 1,000, cost of goods sold 600, operating expenses 200, and depreciation 50, the driftsresultat would be 150.

Driftsresultat differs from net income because it excludes interest income and expenses and taxes. It also differs from gross profit, which only subtracts the cost of goods sold, by incorporating other ongoing operating costs and non-cash expenses like depreciation. As a result, driftsresultat provides a view of operating efficiency and profitability independent of capital structure and taxation, but it does not reflect cash flow from operations or non-operating items.

The metric is widely used in Nordic financial reporting and is understood in many international frameworks as EBIT or operating income. When comparing companies, users should consider differences in accounting methods, depreciation practices, and how overheads are allocated, as these can affect the driftsresultat.