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

Group Jan-Mar 2025
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-mar 2025
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 4,851 3,435 1,641 985 13 10,925 -100 10,825
Internal sales Intern försäljning 466 233 642 6 333 -1,680 – –
Total revenue Summa intäkter 5,317 3,668 2,283 991 346 -1,680 10,925 -100 10,825
Operating profit Rörelseresultat 111 114 -549 83 -56 19 -278 -4 -282
Operating margin, % Rörelsemarginal, % 2.1 3.1 -24.0 8.4 -2.5 -2.6
Financial income Finansiella intäkter 54 54
Financial expenses Finansiella kostnader -160 -13 2)  -173
Net finance Finansnetto -106 -13 -119
Pre-tax profit Resultat före skatt -384 -17 -401
Tax Skatt 33 1 34
Profit for the period Periodens resultat -351 -16 -367
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -333 -485 9,735 18,435 3213) 27,673 1,973 29,646
Total assets Balansomslutning 42,722 2,497 4) 45,219
Equity Eget kapital 16,285 -284 16,001
Equity/assets ratio, % Soliditet, % 38.1 35.4
Net debt Nettoskuld 8,266 2,257 10,523
Cashflow before financing Kassaflöde före finansiering 287 5) 226 5) -611 5) 269 5) -534 6) -363 -122 -485

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 1,329 million and housing projects SEK 1,168 million.

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

6) Unallocated cash flow.

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-Dec 2024
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-dec 2024
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 21,290 15,384 17,725 4,243 55 58,697 2,586 61,283
Internal sales Intern försäljning 2,527 1,155 3,823 27 1,295 -8,827 – –
Total revenue Summa intäkter 23,817 16,539 21,548 4,270 1,350 -8,827 58,697 2,586 61,283
Operating profit Rörelseresultat 416 499 1,415 728 -341 46 2,763 400 3,163
Operating margin, % Rörelsemarginal, % 1.7 3.0 6.6 17.0 4.7 5.2
Financial income Finansiella intäkter 259 259
Financial expenses Finansiella kostnader -597 -45 2) -642
Net finance Finansnetto -338 -45 -383
Pre-tax profit Resultat före skatt 2,425 355 2,780
Tax Skatt -345 -47 -392
Profit for the year Årets resultat 2,080 308 2,388
Capital employed (CB)
Sysselsatt kapital (UB)
 -215 -370 9,920 19,767 -103 3) 28,999 1,879 30,878
Total assets Balansomslutning 45,226 2,542 4) 47,768
Equity Eget kapital 16,760 -256 16,504
Equity/assets ratio, % Soliditet, % 37.1 34.6
Net debt Nettoskuld 9,118 2,135 11,253
Cashflow before financing Kassaflöde före finansiering -3 5) 697 5) 2,324 5) 423 5) -840 6) 2,601 4,143 6,744

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 -45 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,411 million and housing projects SEK 1,131 million.

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

6) Unallocated cash flow.