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

Group Jan-Mar 2024
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-mar 2024
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 5,087 3,340 1,650 1,049 15 11,141 309 11,450
Internal sales Intern försäljning 701 218 761 6 314 -2,000 – –
Total revenue Summa intäkter 5,788 3,558 2,411 1,055 329 -2,000 11,141 309 11,450
Operating profit Rörelseresultat 101 77 -479 246 -58 7 -106 94 -12
Operating margin, % Rörelsemarginal, % 1.7 2.2 -19.9 23.3 -1.0 -0.1
Financial income Finansiella intäkter 68 68
Financial expenses Finansiella kostnader -145 -10 2) -155
Net finance Finansnetto -77 -10 -87
Pre-tax profit Resultat före skatt -182 83 -99
Tax Skatt 53 -10 43
Profit for the period Periodens resultat -129 73 -56
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -986 -394 10,806 18,334 -39 3) 27,721 5,295 33,016
Total assets Balansomslutning 43,949 4,941 4) 48,890
Equity Eget kapital 14,976 -495 14,481
Equity/assets ratio, % Soliditet, % 34.1 29.6
Net debt Nettoskuld 9,139 5,790 14,929
Cashflow before financing Kassaflöde före finansiering 162 5) 299 5) -536 5) 151 5) -294 6) -218 199 -19

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 -10 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,424 million and housing projects SEK 3,517 million.

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

6) Unallocated cash flow.

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-Dec 2023
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-dec 2023
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 23,195 13,786 16,086 5,695 59 58,821 2,779 61,600
Internal sales Intern försäljning 4,585 1,378 3,876 27 1,428 -11,294 – –
Total revenue Summa intäkter 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Operating profit Rörelseresultat 441 501 962 304 -299 -56 1,853 733 2,586
Operating margin, % Rörelsemarginal, % 1.6 3.3 4.8 5.3 3.2 4.2
Financial income Finansiella intäkter 584 584
Financial expenses Finansiella kostnader -542 -42 2) -584
Net finance Finansnetto 42 -42 0
Pre-tax profit Resultat före skatt 1,895 691 2,586
Tax Skatt -481 -117 -598
Profit for the year Årets resultat 1,414 574 1,988
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -985 -173 10,699 18,093 5 3) 27,639 5,249 32,888
Total assets Balansomslutning 44,295 4,881 4) 49,176
Equity Eget kapital 15,082 -612 14,470
Equity/assets ratio, % Soliditet, % 34.0 29.4
Net debt Nettoskuld 8,676 5,861 14,537
Cash flow before financing Kassaflöde före finansiering 146 5) 698 5) 1,012 5) -2,254 5) -919 6) -1,317 3,972 2,655

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.