Run-Rate EBITDA vs Historical — Calculation & | Shepi

    Run-Rate EBITDA vs Historical EBITDA

    Published February 2026

    Historical EBITDA tells you what happened. Run-rate EBITDA tells you what's happening now. In a deal, the difference can be worth millions.

    What Is Run-Rate EBITDA?

    Run-rate EBITDA projects the company's current annualized earning power based on the most recent performance, adjusted for known changes. Unlike historical EBITDA (which looks backward at full fiscal years), run-rate EBITDA asks: "If the business continues at its current pace, what will it earn?"

    It's calculated by taking a recent sub-period (typically trailing 3 or 6 months), annualizing it, and applying pro forma adjustments for changes that have already occurred or are certain to occur.

    Run-Rate vs Historical EBITDA

    DimensionHistorical EBITDARun-Rate EBITDA
    Time frameFull fiscal year(s)Annualized recent period
    BasisActual resultsCurrent trajectory + adjustments
    LooksBackwardForward
    SubjectivityLower (based on actuals)Higher (requires assumptions)
    Usefulness when...Business is stableBusiness is changing
    Buyer preferenceMore conservativeUsed when justified
    Lender acceptanceBroadly acceptedRequires strong support

    When to Use Each

    Historical: stable businesses

    When revenue, margins, and expenses are consistent year-over-year, historical EBITDA is the most reliable indicator

    Run-rate: growing businesses

    When trailing 12-month EBITDA understates current performance due to recent growth

    Run-rate: post-event changes

    After a major contract win, price increase, cost reduction, or facility change that alters the earnings profile

    Run-rate: mid-year transactions

    When the deal closes mid-year and the most recent complete fiscal year is outdated

    Both: comprehensive analysis

    Best practice is to present both — historical for credibility, run-rate for current trajectory

    How to Calculate Run-Rate EBITDA

    1

    Select the base period

    Choose the most recent 3, 6, or 12 months that best represent current operations

    2

    Annualize

    If using a sub-annual period, annualize: (Period EBITDA ÷ months) × 12

    3

    Adjust for seasonality

    If the business is seasonal, ensure the annualization accounts for seasonal patterns

    4

    Apply pro forma adjustments

    Add the full-year impact of changes that occurred during the period (see below)

    5

    Apply normalization adjustments

    Standard QoE adjustments (owner comp, non-recurring items) applied to the run-rate figure

    6

    Document assumptions

    Every run-rate assumption must be documented with supporting evidence

    Common Run-Rate (Pro Forma) Adjustments

    New contract annualization

    $500K contract signed in month 9 → annualize to $500K full-year impact (net of COGS)

    Price increase impact

    10% price increase effective month 6 → project full-year impact on revenue and margin

    Cost savings

    Eliminated a $120K/year position in month 4 → add back the partial-year salary already recorded

    Facility change

    Moved to a new lease in month 7 → pro forma to full-year at new rate

    Lost customer removal

    Top customer churned in month 3 → remove their revenue from the run-rate (reduces EBITDA)

    Red Flags in Run-Rate Analysis

    Cherry-picked periods

    Using the best 3 months instead of the most recent or most representative period

    Unsupported 'pipeline' revenue

    Including revenue from prospects that haven't signed contracts yet

    Ignoring negative trends

    Showing run-rate growth while recent months are actually declining

    Double-counting

    Applying both historical normalization and run-rate adjustments to the same item

    No seasonality adjustment

    Annualizing the best quarter without adjusting for the business's seasonal patterns

    Frequently Asked Questions

    Related Resources

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