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

Group Jan-Jun 2021
MSEK
Construction Civil
Engineering
Industry Project
Development
Group
functions
Eliminations Group
Segment
Differences in accounting principles 1) Group
IFRS
Koncernen Jan-jun 2021
Mkr
Bygg Anläggning Industri Projekt-
utveckling
Koncern-gemensamt Eliminering Koncernen
Segment
Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 10,777 6,177 5,775 3,625 31 26,385 -454 25,931
Internal sales Intern försäljning 2,067 656 1,676 14 597 -5,010
Total revenue Summa intäkter 12,844 6,833 7,451 3,639 628 -5,010 26,385 -454 25,931
Operating profit Rörelseresultat 338 198 -58 465 -177 -15 751 -110 641
Operating margin, % Rörelsemarginal, % 2.6 2.9 -0.8 12.8 2.8 2.5
Financial income Finansiella intäkter 45 45
Financial expenses Finansiella kostnader -55 -26 2) -81
Net finance Finansnetto -10 -26 -36
Pre-tax profit Resultat före skatt 741 -136 605
Tax Skatt -155 26 -129
Profit for the period Periodens resultat 586 -110 476
Capital employed (closing balance)
Sysselsatt kapital (UB)
-1,918 -451 9,388 13,258 -410 3) 19,867 5,982 25,849
Total assets Balansomslutning 37,685 6,144 4) 43,829
Equity Eget kapital 12,654 -960 11,694
Equity/assets ratio, % Soliditet, % 33.6 26.7
Net debt Nettoskuld 5,424 6,942 12,366
Cashflow before financing Kassaflöde före finansiering -205 -939 -1,144

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 -26 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,778 million and housing projects SEK 4,366 million.

Group Jan-Jun 2020
MSEK
Construction Civil
Engineering
Industry Project
Development
Group
functions
Eliminations Group
Segment
Differences in accounting principles and other 1) Group
IFRS
Koncernen Jan-jun 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 11,610 5,677 5,916 3,844 25 27,072 587 27,659
Internal sales Intern försäljning 2,133 525 1,642 102 566 -4,884 84 -84
Total revenue Summa intäkter 13,743 6,202 7,558 3,946 591 -4,884 27,156 503 27,659
Operating profit Rörelseresultat 329 168 237 312 -164 -10 872 21 893
Operating margin, % Rörelsemarginal, % 2.4 2.7 3.1 7.9 3.2 3.2
Financial income Finansiella intäkter 55 0 55
Financial expenses Finansiella kostnader -125 -38 2) -163
Net finance Finansnetto -70 -38 -108
Pre-tax profit Resultat före skatt 802 -17 785
Tax Skatt -173 0 -173
Profit for the period Periodens resultat 629 -17 612
Capital employed (closing balance)
Sysselsatt kapital (UB)
-1,265 -133 9,780 13,521 487 3) 22,390 6,439 28,829
Total assets Balansomslutning 41,244 7,454 4) 48,698
Equity Eget kapital 12,852 -809 12,043
Equity/assets ratio, % Soliditet, % 31.2 24.7
Net debt Nettoskuld 6,614 7,994 14,608
Cashflow before financing Kassaflöde före finansiering -667 -373 -1,040

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 -24 million and IFRS 16, additional leases SEK -14 million.

3) Unallocated capital employed.

4) Divided between Annehem Fastigheter SEK 2,158 million, IFRS 16, additional leases SEK 924 million, housing projects SEK 5,158 million and internal items SEK -786 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.