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

Group Jan-Jun 2025
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-jun 2025
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 10,203 7,502 6,398 1,732 27 25,862 26 25,888
Internal sales Intern försäljning 1,073 599 1,563 10 681 -3,926 – –
Total revenue Summa intäkter 11,276 8,101 7,961 1,742 708 -3,926 25,862 26 25,888
Operating profit Rörelseresultat 248 318 -5 82 -177 16 482 26 508
Operating margin, % Rörelsemarginal, % 2.2 3.9 -0.1 4.7 1.9 2.0
Financial income Finansiella intäkter 93 93
Financial expenses Finansiella kostnader -902 -24 2) -926
Net finance Finansnetto -809 -24 -833
Pre-tax profit Resultat före skatt -327 2 -325
Tax Skatt 34 -4 30
Profit for the period Periodens resultat -293 -2 -295
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -878 -575 10,391 19,199 -1,033 3) 27,104 1,540 28,644
Total assets Balansomslutning 44,525 2,181 4) 46,706
Equity Eget kapital 15,572 -256 15,316
Equity/assets ratio, % Soliditet, % 35.0 32.8
Net debt Nettoskuld 9,525 11,321
Cashflow before financing Kassaflöde före finansiering 306 5) 519 5) -617 5) -447 5) -684 6) -923 454 -469

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 -24 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,363 million and housing projects SEK 818 million.

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

6) Unallocated cash flow.

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 (closing balance)
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-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.