Note 3 – Operating segment and reconciliation between segment reporting and reporting according to IFRS

Group Jan-Mar 2021
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-mar 2021
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 5,205 2,807 1,485 1,707 12 11,216 -92 11,124
Internal sales Intern försäljning 991 283 719 3 289 -2,285 –
Total revenue Summa intäkter 6,196 3,090 2,204 1,710 301 -2,285 11,216 -92 11,124
Operating profit Rörelseresultat 151 52 -397 213 -82 -10 -73 -41 -114
Operating margin, % Rörelsemarginal, % 2.4 1.7 -18.0 12.5 -0.7 -1.0
Financial income Finansiella intäkter 30 30
Financial expenses Finansiella kostnader -24 -14 2) -38
Net finance Finansnetto 6 -14 -8
Pre-tax profit Resultat före skatt -67 -55 -122
Tax Skatt 12 11 23
Profit for the period Periodens resultat -55 -44 -99
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -1,115 -562 8,871 12,853 -388 3) 19,659 5,360 25,019
Total assets Balansomslutning 36,227 5,625 4) 41,852
Equity Eget kapital 13,408 -891 12,517
Equity/assets ratio, % Soliditet, % 37.0 29.9
Net debt Nettoskuld 4,045 6,251 10,296
Cashflow before financing Kassaflöde före finansiering -108 -327 -435

1) For more information about the allocation of revenue and profit items see note 2 and the section Overview business areas.

2) Refers to IFRS 16, additional leases SEK -14 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,764 million and housing projects SEK 3,861 million.

Group Jan-Mar 2020
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles and other 1) Group
IFRS
Koncernen Jan-mar 2020
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer och övrigt 1) Koncernen IFRS
External sales Extern försäljning 5,565 2,597 1,472 1,951 12 11,597 273 11,870
Internal sales Intern försäljning 1,055 173 743 18 271 -2,219 41 -41 –
Total revenue Summa intäkter 6,620 2,770 2,215 1,969 283 -2,219 11,638 232 11,870
Operating profit Rörelseresultat 146 41 -66 174 -83 -1 211 -41 170
Operating margin, % Rörelsemarginal, % 2.2 1.5 -3.0 8.8 1.8 1.4
Financial income Finansiella intäkter 40 0 40
Financial expenses Finansiella kostnader -110 -19 2) -129
Net finance Finansnetto -70 -19 2) -89
Pre-tax profit Resultat före skatt 141 -60 81
Tax Skatt -20 7 -13
Profit for the period Periodens resultat 121 -53 68
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -1,570 – 18 6,399 13,898 1,218 3) 19,927 5,903 25,830
Total assets Balansomslutning 36,589 6,192 4) 42,781
Equity Eget kapital 12,349 -789 11,560
Equity/assets ratio, % Soliditet, % 33.8 27.0
Net debt Nettoskuld 4,186 7,804 11,990
Cashflow before financing Kassaflöde före finansiering 1,597 -333 1,264

1) For more information about the allocation of revenue and profit items see note 2 and the section Overview business areas.

2) Divided between Annehem Fastigheter SEK -12 million and IFRS 16, additional leases SEK -7 million.

3) Unallocated capital employed.

4) Divided between Annehem Fastigheter SEK 2,015 million, IFRS 16, additional leases SEK 631 million, housing projects SEK 4,697 million and internal items SEK -1,151 million.

Group Jan-Dec 2020
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles and other 1) Group
IFRS
Koncernen Jan-dec 2020
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer och övrigt 1) Koncernen IFRS
External sales Extern försäljning 22,898 11,742 15,151 7,436 51 57,278 2,574 59,852
Internal sales Intern försäljning 4,091 1,101 3,569 64 1,155 -9,841 139 -139 –
Total revenue Summa intäkter 26,989 12,843 18,720 7,500 1,206 -9,841 57,417 2,435 59,852
Operating profit Rörelseresultat 663 391 1,105 1,669 -310 23 3,541 381 3,922
Operating margin, % Rörelsemarginal, % 2.5 3.0 5.9 22.3 6.2 6.6
Financial income Finansiella intäkter 96 0 96
Financial expenses Finansiella kostnader -204 -69 2)  -273
Net finance Finansnetto -108 -69 -177
Pre-tax profit Resultat före skatt 3,433 312 3,745
Tax Skatt -485 -79 -564
Profit for the year Årets resultat 2,948 233 3,181
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -767 -408 8,822 12,189 -402 3)  19,434 5,001 24,435
Total assets Balansomslutning 36,604 5,560 4) 42,164
Equity Eget kapital 13,251 -808 12,443
Equity/assets ratio, % Soliditet, % 36.2 29.5
Net debt Nettoskuld 3,873 5,809 9,682
Cashflow before financing Kassaflöde före finansiering 2,779 974 3,753

1) For more information about the allocation of revenue and profit items see note 2 and the section Overview business areas.

2) Divided between Annehem Fastigheter January-November 2020 of SEK -35 million and IFRS 16, additional leases SEK -34 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,805 million and housing projects SEK 3,755 million.