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

Group Jan-Sep 2023
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-sep 2023
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 17,114 9,741 12,035 4,248 44 43,182 1,053 44,235
Internal sales Intern försäljning 3,637 969 2,871 18 1,066 -8,561 – –
Total revenue Summa intäkter 20,751 10,710 14,906 4,266 1,110 -8,561 43,182 1,053 44,235
Operating profit Rörelseresultat 799 321 486 287 -140 -33 1,720 395 2,115
Operating margin, % Rörelsemarginal, % 3.9 3.0 3.3 6.7 4.0 4.8
Financial income Finansiella intäkter 523 523
Financial expenses Finansiella kostnader -379 -32 2) -411
Net finance Finansnetto 144 -32 112
Pre-tax profit Resultat före skatt 1,864 363 2,227
Tax Skatt -378 -72 -450
Profit for the period Periodens resultat 1,486 291 1,777
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -586 -7 11,805 18,017 -157 3) 29,072 6,733 35,805
Total assets Balansomslutning 46,911 6,005 4) 52,916
Equity Eget kapital 15,239 -834 14,405
Equity/assets ratio, % Soliditet, % 32.5 27.2
Net debt Nettoskuld 10,173 7,567 17,740
Cashflow before financing Kassaflöde före finansiering 60 5) 359 5) -436 5) -2,041 5) -721 6) -2,779 2,279 -500

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 -32 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,484 million and housing projects SEK 4,521 million.

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

6) Unallocated cash flow.

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-Dec 2022
MSEK
 Construction Civil
Engineering		 Industry Project
Development		 Group
functions		 Eliminations Group
Segment		 Differences in accounting principles 1) Group
IFRS
Koncernen Jan-dec 2022
Mkr		 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
External sales Extern försäljning 23,435 13,536 17,465 8,638 61 63,135 -1,202 61,933
Internal sales Intern försäljning 5,564 1,429 3,968 23 1,471 -12,455 – –
Total revenue Summa intäkter 28,999 14,965 21,433 8,661 1,532 -12,455 63,135 -1,202 61,933
Operating profit Rörelseresultat 629 494 747 1,127 -198 -58 2,741 -184 2,557
Operating margin, % Rörelsemarginal, % 2.2 3.3 3.5 13.0 4.3 4.1
Financial income Finansiella intäkter 103 103
Financial expenses Finansiella kostnader -174 -46 2) -220
Net finance Finansnetto -71 -46 -117
Pre-tax profit Resultat före skatt 2,670 -230 2,440
Tax Skatt -633 24 -609
Profit for the year Årets resultat 2,037 -206 1,831
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -1,746 54 10,807 15,632 253 3) 25,000 8,590 33,590
Total assets Balansomslutning 43,220 7,791 4) 51,011
Equity Eget kapital 14,978 -1,192 13,786
Equity/assets ratio, % Soliditet, % 34.7 27.0
Net debt Nettoskuld 6,899 9,782 16,681
Cash flow before financing Kassaflöde före finansiering -79 5) -114 5) -518 5) -690 5) -554 6) -1,955 -1,204 -3,159

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 -46 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.