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

Group Jan-Sep 2021
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-sep 2021
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 15,767 9,226 11,107 6,360 46 42,506 -1,087 41,419
Internal sales Intern försäljning 3,066 892 2,542 20 900 -7,420
Total revenue Summa intäkter 18,833 10,118 13,649 6,380 946 -7,420 42,506 -1,087 41,419
Operating profit Rörelseresultat 502 307 518 791 -241 -25 1,852 -186 1,666
Operating margin, % Rörelsemarginal, % 2.7 3.0 3.8 12.4 4.4 4.0
Financial income Finansiella intäkter 74 74
Financial expenses Finansiella kostnader -90 -39 2) -129
Net finance Finansnetto -16 -39 -55
Pre-tax profit Resultat före skatt 1,836 -225 1,611
Tax Skatt -396 41 -355
Profit for the period Periodens resultat 1,440 -184 1,256
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -1,948 -556 9,764 13,685 -254 3) 20,691 6,149 26,840
Total assets Balansomslutning 39,358 6,561 4) 45,919
Equity Eget kapital 13,556 -1,056 12,500
Equity/assets ratio, % Soliditet, % 34.4 27.2
Net debt Nettoskuld 4,461 7,205 11,666
Cashflow before financing Kassaflöde före finansiering 576 -1,143 -567

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 -39 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,754 million and housing projects SEK 4,807 million.

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 4) 21,086 6,643 27,729
Total assets Balansomslutning 39,473 7,677 5) 47,150
Equity Eget kapital 12,637 237 12,874
Equity/assets ratio, % Soliditet, % 32.0 27.3
Net debt Nettoskuld 5,780 6,345 12,125
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 2 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) Unallocated capital employed.

5) 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-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.