Note 3 – Operating segment and reconciliation between segment reporting and reporting according to IFRS
| Group Jan-Jun 2023 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-jun 2023 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 12,251 | 6,556 | 6,211 | 3,397 | 31 | 28,446 | 630 | 29,076 | |
| Internal sales | Intern försäljning | 2,711 | 663 | 1,915 | 13 | 736 | -6,038 | – | – | |
| Total revenue | Summa intäkter | 14,962 | 7,219 | 8,126 | 3,410 | 767 | -6,038 | 28,446 | 630 | 29,076 |
| Operating profit | Rörelseresultat | 703 | 211 | -102 | 241 | -107 | -12 | 934 | 270 | 1,204 |
| Operating margin, % | Rörelsemarginal, % | 4.7 | 2.9 | -1.3 | 7.1 | 3.3 | 4.1 | |||
| Financial income | Finansiella intäkter | 467 | 467 | |||||||
| Financial expenses | Finansiella kostnader | -191 | -22 2) | -213 | ||||||
| Net finance | Finansnetto | 276 | -22 | 254 | ||||||
| Pre-tax profit | Resultat före skatt | 1,210 | 248 | 1,458 | ||||||
| Tax | Skatt | -254 | -51 | -305 | ||||||
| Profit for the period | Periodens resultat | 956 | 197 | 1,153 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -429 | 184 | 11,885 | 17,351 | 415 3) | 29,406 | 7,036 | 36,442 | |
| Total assets | Balansomslutning | 46,886 | 6,411 4) | 53,297 | ||||||
| Equity | Eget kapital | 14,770 | -990 | 13,780 | ||||||
| Equity/assets ratio, % | Soliditet, % | 31.5 | 25.9 | |||||||
| Net debt | Nettoskuld | 11,717 | 8,026 | 19,743 | ||||||
| Cashflow before financing | Kassaflöde före finansiering | -236 5) | 57 5) | -993 5) | -1,369 5) | -688 6) | -3,229 | 1,677 | -1,552 |
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 -22 million.
3) Unallocated capital employed.
4) Divided between IFRS 16, additional leases SEK 1,450 million and housing projects SEK 4,961 million.
5) Refers to operating cash flow. For definition, see section Alternative performance measures and defintions.
6) Unallocated cash flow.
| Group Jan-Jun 2022 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-jun 2022 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 11,742 | 6,317 | 6,881 | 4,430 | 32 | 29,402 | -807 | 28,595 | |
| Internal sales | Intern försäljning | 2,621 | 659 | 1,798 | 11 | 711 | -5,800 | – | – | |
| Total revenue | Summa intäkter | 14,363 | 6,976 | 8,679 | 4,441 | 743 | -5,800 | 29,402 | -807 | 28,595 |
| Operating profit | Rörelseresultat | 337 | 201 | -55 | 553 | -118 | -23 | 895 | -140 | 755 |
| Operating margin, % | Rörelsemarginal, % | 2.3 | 2.9 | -0.6 | 12.5 | 3.0 | 2.6 | |||
| Financial income | Finansiella intäkter | 46 | 46 | |||||||
| Financial expenses | Finansiella kostnader | -52 | -23 2) | -75 | ||||||
| Net finance | Finansnetto | -6 | -23 | -29 | ||||||
| Pre-tax profit | Resultat före skatt | 889 | -163 | 726 | ||||||
| Tax | Skatt | -182 | 18 | -164 | ||||||
| Profit for the period | Periodens resultat | 707 | -145 | 562 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -1,963 | -299 | 10,807 | 13,911 | 372 3) | 22,828 | 8,404 | 31,232 | |
| Total assets | Balansomslutning | 42,260 | 7,693 4) | 49,953 | ||||||
| Equity | Eget kapital | 13,868 | -1,132 | 12,736 | ||||||
| Equity/assets ratio, % | Soliditet, % | 32.8 | 25.5 | |||||||
| Net debt | Nettoskuld | 6,333 | 9,536 | 15,869 | ||||||
| Cashflow before financing | Kassaflöde före finansiering | -167 5) | -144 5) | -1,468 5) | 342 5) | -426 6) | -1,863 | -1,312 | -3,175 |
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 -23 million.
3) Unallocated capital employed.
4) Divided between IFRS 16, additional leases SEK 1,591 million and housing projects SEK 6,102 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.