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

 

Group Jan-Sep 2022
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-sep 2022
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 16,784 9,578 13,020 6,658 47 46,087 -1,295 44,792
Internal sales Intern försäljning 3,885 982 2,755 17 1,076 -8,715 – –
Total revenue Summa intäkter 20,669 10,560 15,775 6,675 1,123 -8,715 46,087 -1,295 44,792
Operating profit Rörelseresultat 463 319 464 818 -145 -31 1,888 -217 1,671
Operating margin, % Rörelsemarginal, % 2.2 3.0 2.9 12.3 4.1 3.7
Financial income Finansiella intäkter 64 64
Financial expenses Finansiella kostnader -100 -35 2) -135
Net finance Finansnetto -36 -35 -71
Pre-tax profit Resultat före skatt 1,852 -252 1,600
Tax Skatt -357 30 -327
Profit for the period Periodens resultat 1,495 -222 1,273
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -1,891 -420 10,957 14,173 727 3) 23,546 8,684 32,230
Total assets Balansomslutning 43,191 7,995 4) 51,186
Equity Eget kapital 14,469 -1,219 13,250
Equity/assets ratio, % Soliditet, % 33.5 25.9
Net debt Nettoskuld 5,886 9,903 15,789
Cashflow before financing Kassaflöde före finansiering -65 5) 97 5) -1,016 5) 397 5) -471 6) -1,058 -1,597 -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 -35 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,563 million and housing projects SEK 6,432 million.

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

6) Unallocated cash flow.

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 985 5) 701 5) -438 5) -479 5) -193 6) 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.

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

6) Unallocated cash flow.

Group Jan-Dec 2021
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-dec 2021
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 22,555 12,866 15,075 9,471 59 60,026 -1,103 58,923
Internal sales Intern försäljning 4,425 1,314 3,712 26 1,255 -10,732 – –
Total revenue Summa intäkter 26,980 14,180 18,787 9,497 1,314 -10,732 60,026 -1,103 58,923
Operating profit Rörelseresultat 711 471 938 1,237 -228 -31 3,098 -123 2,975
Operating margin, % Rörelsemarginal, % 2.6 3.3 5.0 13.0 5.2 5.0
Financial income Finansiella intäkter 94 94
Financial expenses Finansiella kostnader -116 -51 2) -167
Net finance Finansnetto -22 -51 -73
Pre-tax profit Resultat före skatt 3,076 -174 2,902
Tax Skatt -569 44 -525
Profit for the year Årets resultat 2,507 -130 2,377
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -2,463 -615 9,266 13,523 1,850 3) 21,561 7,137 28,698
Total assets Balansomslutning 40,330 6,840 4) 47,170
Equity Eget kapital 14,656 -974 13,682
Equity/assets ratio, % Soliditet, % 36.3 29.0
Net debt Nettoskuld 2,404 8,111 10,515
Cashflow before financing Kassaflöde före finansiering 1,654 5) 921 5) 507 5) 249 5) -290 6) 3,041 -1,989 1,052

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 -51 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,699 million and housing projects SEK 5,141 million.

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

6) Unallocated cash flow.