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.