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

Group Jan-Jun 2024
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-jun 2024
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 10,706 7,270 6,610 1,760 27 26,373 2,005 28,378
Internal sales Intern försäljning 1,440 566 1,834 15 647 -4,502 – –
Total revenue Summa intäkter 12,146 7,836 8,444 1,775 674 -4,502 26,373 2,005 28,378
Operating profit Rörelseresultat 224 242 -30 213 -137 1 513 289 802
Operating margin, % Rörelsemarginal, % 1.8 3.1 -0.4 12.0 1.9 2.8
Financial income Finansiella intäkter 127 127
Financial expenses Finansiella kostnader -300 -22 2) -322
Net finance Finansnetto -173 -22 -195
Pre-tax profit Resultat före skatt 340 267 607
Tax Skatt -42 -25 -67
Profit for the period Periodens resultat 298 242 540
Capital employed (CB)
Sysselsatt kapital (UB)
 -897 -420 11,339 18,408 289 3) 28,719 3,243 31,962
Total assets Balansomslutning 46,840 3,532 4) 50,372
Equity Eget kapital 14,992 -326 14,666
Equity/assets ratio, % Soliditet, % 32.0 29.1
Net debt Nettoskuld 9,585 3,569 13,154
Cashflow before financing Kassaflöde före finansiering 164 5) 493 5) -577 5) 44 5) -437 6) -313 2,565 2,252

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 1,476 million and housing projects SEK 2,056 million.

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

6) Unallocated cash flow.

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 (CB)
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-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 (CB)
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 -42 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.