Note 4 – Operating segment and reconcilation between segment reporting and reporting according to IFRS
| Group Jan-Sep 2020 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles and other 1) | Group IFRS | |
| Koncernen Jan-sep 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 | 16,439 | 8,462 | 11,289 | 5,636 | 39 | 41,865 | 1,998 | 43,863 | |
| Internal sales | Intern försäljning | 3,102 | 781 | 2,502 | 60 | 850 | -7,167 | 128 | -128 | – |
| Total revenue | Summa intäkter | 19,541 | 9,243 | 13,791 | 5,696 | 889 | -7,167 | 41,993 | 1,870 | 43,863 |
| Operating profit | Rörelseresultat | 466 | 260 | 708 | 474 | -178 | -14 | 1,716 | 264 | 1,980 |
| Operating margin, % | Rörelsemarginal, % | 2.4 | 2.8 | 5.1 | 8.3 | 4.1 | 4.5 | |||
| Financial income | Finansiella intäkter | 71 | 2 2) | 73 | ||||||
| Financial expenses | Finansiella kostnader | -161 | -57 3) | -218 | ||||||
| Net finance | Finansnetto | -90 | -55 | -145 | ||||||
| Pre-tax profit | Resultat före skatt | 1,626 | 209 | 1,835 | ||||||
| Tax | Skatt | -333 | -50 | -383 | ||||||
| Profit for the period | Periodens resultat | 1,293 | 159 | 1,452 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -1,253 | -317 | 9,529 | 13,174 | -47 | 21,086 | 6,643 | 27,729 | |
| Total assets | Balansomslutning | 39,473 | 7,677 4) | 47,150 | ||||||
| Equity/assets ratio, % | Soliditet, % | 32.0 | 27.3 | |||||||
| Cashflow before financing | Kassaflöde före finansiering | 1,016 | 779 | 1,795 |
1) For more information about the allocation of revenue and profit items see note 3 and the section Overview business areas. 2) Refers to Annehem Fastigheter with SEK 2 million. 3) Divided between Annehem Fastigheter SEK -34 million and IFRS 16, additional leases SEK -23 million. 4) Divided between Annehem Fastigheter SEK 2,252 million, IFRS 16, additional leases SEK 1,202 million, housing projects SEK 4,346 million and internal items SEK -123 million.
| Group Jan-Sep 2019 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-sep 2019 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 17,168 | 8,683 | 7,169 | 6,400 | 71 | 39,491 | 1,357 | 40,848 | |
| Internal sales | Intern försäljning | 3,877 | 864 | 2,578 | 41 | 780 | -8,140 | – | – | |
| Total revenue | Summa intäkter | 21,045 | 9,547 | 9,747 | 6,441 | 851 | -8,140 | 39,491 | 1,357 | 40,848 |
| Operating profit | Rörelseresultat | 504 | 235 | 574 | 737 | -148 | -89 | 1,813 | 639 | 2,452 |
| Operating margin, % | Rörelsemarginal, % | 2.4 | 2.5 | 5.9 | 11.4 | 4.6 | 6.0 | |||
| Financial income | Finansiella intäkter | 99 | – | 99 | ||||||
| Financial expenses | Finansiella kostnader | -105 | -21 2) | -126 | ||||||
| Net finance | Finansnetto | -6 | -21 | -27 | ||||||
| Pre-tax profit | Resultat före skatt | 1,807 | 618 | 2,425 | ||||||
| Tax | Skatt | -289 | -133 | -422 | ||||||
| Profit for the period | Periodens resultat | 1,518 | 485 | 2,003 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -1,053 | 259 | 7,002 | 17,003 | -1,212 | 21,999 | 4,372 | 26,371 | |
| Total assets | Balansomslutning | 39,747 | 4,541 3) | 44,288 | ||||||
| Equity/assets ratio, % | Soliditet, % | 30.2 | 24.8 | |||||||
| Cashflow before financing | Kassaflöde före finansiering | -70 | 2,481 | 2,411 |
1) For more information about the allocation of revenue and profit items see note 3 and the section Overview business areas.2) Refers to IFRS 16, additional leases SEK -21 million. 3) Divided between IFRS 16, additional leases SEK 770 million and housing projects SEK 3,771 million.
| Group Jan-Dec 2019 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-dec 2019 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 24,265 | 12,141 | 9,784 | 9,067 | 92 | 55,349 | 954 | 56,303 | |
| Internal sales | Intern försäljning | 5,151 | 1,198 | 3,555 | 58 | 1,084 | -11,046 | – | – | |
| Total revenue | Summa intäkter | 29,416 | 13,339 | 13,339 | 9,125 | 1,176 | -11,046 | 55,349 | 954 | 56,303 |
| Operating profit | Rörelseresultat | 711 | 367 | 937 | 1,015 | -278 | -142 | 2,610 | 675 | 3,285 |
| Operating margin, % | Rörelsemarginal, % | 2.4 | 2.8 | 7.0 | 11.1 | 4.7 | 5.8 | |||
| Financial income | Finansiella intäkter | 130 | – | 130 | ||||||
| Financial expenses | Finansiella kostnader | -161 | -27 2) | -188 | ||||||
| Net finance | Finansnetto | -31 | -27 2) | -58 | ||||||
| Pre-tax profit | Resultat före skatt | 2,579 | 648 | 3,227 | ||||||
| Tax | Skatt | -441 | -130 | -571 | ||||||
| Profit for the year | Årets resultat | 2,138 | 518 | 2,656 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -1,013 | 267 | 6,799 | 16,679 | -1,115 | 21,617 | 4,719 | 26,336 | |
| Total assets | Balansomslutning | 38,362 | 5,326 3) | 43,688 | ||||||
| Equity/assets ratio, % | Soliditet, % | 32.5 | 26.5 | |||||||
| Cashflow before financing | Kassaflöde före finansiering | 1,025 | 2,201 | 3,226 |
1) For more information about the allocation of revenue and profit items see note 3 and the section Overview business areas. 2) Refers to IFRS 16, additional leases SEK -27 million. 3) Divided between IFRS 16, additional leases SEK 761 million and housing projects SEK 4,565 million.