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

Group Jan-Mar 2023
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-mar 2023
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 5,956 3,022 1,864 1,835 13 12,690 288 12,978
Internal sales Intern försäljning 1,466 306 915 6 364 -3,057 – –
Total revenue Summa intäkter 7,422 3,328 2,779 1,841 377 -3,057 12,690 288 12,978
Operating profit Rörelseresultat 162 59 -435 127 -73 4 -156 163 7
Operating margin, % Rörelsemarginal, % 2.2 1.8 -15.7 6.9 -1.2 0.1
Financial income Finansiella intäkter 36 36
Financial expenses Finansiella kostnader -76 -12 2) -88
Net finance Finansnetto -40 -12 -52
Pre-tax profit Resultat före skatt -196 151 -45
Tax Skatt 42 -32 10
Profit for the period Periodens resultat -154 119 -35
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -1,820 -56 10,762 16,226 798 3) 25,910 7,921 33,831
Total assets Balansomslutning 42,713 7,069 4) 49,782
Equity Eget kapital 14,687 -1,035 13,652
Equity/assets ratio, % Soliditet, % 34.4 27.4
Net debt Nettoskuld 7,984 8,956 16,940
Cashflow before financing Kassaflöde före finansiering 225 5) 140 5) -390 5) -508 5) -375 6) -908 729 -179

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 -12 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,559 million and housing projects SEK 5,510 million.

5) Refers to operating cash flow. For definition, see section Alternative performance measures and defintions.

6) Unallocated cash flow.

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 performance measures and defintions.

6) Unallocated cash flow.

Group Jan-Dec 2022
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-dec 2022
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 23,435 13,536 17,465 8,638 61 63,135 -1,202 61,933
Internal sales Intern försäljning 5,564 1,429 3,968 23 1,471 -12,455 – –
Total revenue Summa intäkter 28,999 14,965 21,433 8,661 1,532 -12,455 63,135 -1,202 61,933
Operating profit Rörelseresultat 629 494 747 1,127 -198 -58 2,741 -184 2,557
Operating margin, % Rörelsemarginal, % 2.2 3.3 3.5 13.0 4.3 4.1
Financial income Finansiella intäkter 103 103
Financial expenses Finansiella kostnader -174 -46 2) -220
Net finance Finansnetto -71 -46 -117
Pre-tax profit Resultat före skatt 2,670 -230 2,440
Tax Skatt -633 24 -609
Profit for the year Årets resultat 2,037 -206 1,831
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -1,746 54 10,807 15,632 253 3) 25,000 8,590 33,590
Total assets Balansomslutning 43,220 7,791 4) 51,011
Equity Eget kapital 14,978 -1,192 13,786
Equity/assets ratio, % Soliditet, % 34.7 27.0
Net debt Nettoskuld 6,899 9,782 16,681
Cash flow before financing Kassaflöde före finansiering -79 5) -114 5) -518 5) -690 5) -554 6) -1,955 -1,204 -3,159

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 -46 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,719 million and housing projects SEK 6,072 million.

5) Refers to operating cash flow. For definition, see section Alternative performance measures and defintions.

6) Unallocated cash flow.