Note 3 – Operating segment and reconciliation between segment reporting and reporting according to IFRS
| Group Jan-Mar 2022 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-mar 2022 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 5,468 | 2,780 | 1,819 | 2,459 | 18 | 12,544 | -407 | 12,137 | |
| Internal sales | Intern försäljning | 1,267 | 303 | 752 | 5 | 340 | -2,667 | – | ||
| Total revenue | Summa intäkter | 6,735 | 3,083 | 2,571 | 2,464 | 358 | -2,667 | 12,544 | -407 | 12,137 |
| Operating profit | Rörelseresultat | 160 | 53 | -396 | 289 | -71 | -25 | 10 | -30 | -20 |
| Operating margin, % | Rörelsemarginal, % | 2.4 | 1.7 | -15.4 | 11.7 | 0.1 | -0.2 | |||
| Financial income | Finansiella intäkter | 24 | 24 | |||||||
| Financial expenses | Finansiella kostnader | -26 | -13 2) | -39 | ||||||
| Net finance | Finansnetto | -2 | -13 | -15 | ||||||
| Pre-tax profit | Resultat före skatt | 8 | -43 | -35 | ||||||
| Tax | Skatt | 5 | 2 | 7 | ||||||
| Profit for the period | Periodens resultat | 13 | -41 | -28 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -2,475 | -604 | 9,376 | 13,624 | 2,196 3) | 22,117 | 7,648 | 29,765 | |
| Total assets | Balansomslutning | 40,309 | 7,004 4) | 47,313 | ||||||
| Equity | Eget kapital | 14,812 | -1,020 | 13,792 | ||||||
| Equity/assets ratio, % | Soliditet, % | 36.7 | 29.2 | |||||||
| Net debt | Nettoskuld | 2,991 | 8,668 | 11,659 | ||||||
| Cashflow before financing | Kassaflöde före finansiering | 181 5) | 16 5) | -442 5) | 342 5) | -420 6) | -323 | -454 | -777 |
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 -13 million.
3) Unallocated capital employed.
4) Divided between IFRS 16, additional leases SEK 1,663 million and housing projects SEK 5,341 million.
5) Refers to operating cash flow. For definition, see section Alternative key figures and defintions.
6) Unallocated cash flow.
| 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 | 528 5) | 378 5) | -526 5) | -268 5) | -220 6) | -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.
5) Refers to operating cash flow. For definition, see section Alternative key figures and defintions.
6) Unallocated cash flow.
| Group Jan-Dec 2021 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-dec 2021 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 22,555 | 12,866 | 15,075 | 9,471 | 59 | 60,026 | -1,103 | 58,923 | |
| Internal sales | Intern försäljning | 4,425 | 1,314 | 3,712 | 26 | 1,255 | -10,732 | – | ||
| Total revenue | Summa intäkter | 26,980 | 14,180 | 18,787 | 9,497 | 1,314 | -10,732 | 60,026 | -1,103 | 58,923 |
| Operating profit | Rörelseresultat | 711 | 471 | 938 | 1,237 | -228 | -31 | 3,098 | -123 | 2,975 |
| Operating margin, % | Rörelsemarginal, % | 2.6 | 3.3 | 5.0 | 13.0 | 5.2 | 5.0 | |||
| Financial income | Finansiella intäkter | 94 | 94 | |||||||
| Financial expenses | Finansiella kostnader | -116 | -51 2) | -167 | ||||||
| Net finance | Finansnetto | -22 | -51 | -73 | ||||||
| Pre-tax profit | Resultat före skatt | 3,076 | -174 | 2,902 | ||||||
| Tax | Skatt | -569 | 44 | -525 | ||||||
| Profit for the year | Årets resultat | 2,507 | -130 | 2,377 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -2,463 | -615 | 9,266 | 13,523 | 1,850 3) | 21,561 | 7,137 | 28,698 | |
| Total assets | Balansomslutning | 40,330 | 6,840 4) | 47,170 | ||||||
| Equity | Eget kapital | 14,656 | -974 | 13,682 | ||||||
| Equity/assets ratio, % | Soliditet, % | 36.3 | 29.0 | |||||||
| Net debt | Nettoskuld | 2,404 | 8,111 | 10,515 | ||||||
| Cashflow before financing | Kassaflöde före finansiering | 1,654 5) | 921 5) | 507 5) | 249 5) | -290 6) | 3,041 | -1,989 | 1,052 |
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 -51 million.
3) Unallocated capital employed.
4) Divided between IFRS 16, additional leases SEK 1,699 million and housing projects SEK 5,141 million.
5) Refers to operating cash flow. For definition, see section Alternative key figures and defintions.
6) Unallocated cash flow.