Note 2 – Revenue allocation

Group Jan-Sep 2024
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles 1) Group IFRS
Koncernen

Jan-sep 2024
Mkr

 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
Allocation per external/internal  Fördelning av intäkter – externt/internt
External sales Extern försäljning 15,330 10,801 13,226 2,513 42 41,912 2,186 44,098
Internal sales Intern försäljning 1,946 845 2,746 20 965 -6,522 – –
Total Summa 17,276 11,646 15,972 2,533 1,007 -6,522 41,912 2,186 44,098
Allocation per country Fördelning per land
Sweden Sverige 13,354 10,322 8,770 1,869 804 -5,911 29,208 1,621 30,829
Norway Norge 2,104 1,324 1,173 336 97 -396 4,638 378 5,016
Finland Finland 1,818 5,040 328 106 -214 7,078 187 7,265
Denmark Danmark 985 -1 984 984
Other Övrigt 4 4 4
Total Summa 17,276 11,646 15,972 2,533 1,007 -6,522 41,912 2,186 44,098
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 9,116 8,618 5,488 9 34 23,266 23,266
Private customers Privata kunder 6,214 2,183 7,738 2,504 8 18,646 2,186 20,832
Internal customers Interna kunder 1,946 845 2,746 20 965 -6,522 – –
Total Summa 17,276 11,646 15,972 2,533 1,007 -6,522 41,912 2,186 44,098
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 38 15 4,419 1,043 41 -802 4,754 3,733 8,487
Over time Över tid 17,227 11,620 10,061 1,412 796 -4,565 36,551 -1,547 35,004
Rent revenue 2) Hyresintäkter 2) 11 11 1,492 78 170 -1,155 607 607
Total Summa 17,276 11,646 15,972 2,533 1,007 -6,522 41,912 2,186 44,098
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 17,227 11,620 10,061 1,412 29 -3,799 36,550 -1,547 35,003
Sales of goods Försäljning av varor 3,471 -577 2,894 2,894
Sales of property projects Försäljning av fastighetsprojekt 1,024 1,024 3,733 4,757
Transportation services Transporttjänster 865 -203 662 662
Administrative services Administrativa tjänster 767 -766 1 1
Rent revenue 2) Hyresintäkter 2) 11 11 1,492 78 170 -1,155 607 607
Other Övrigt 38 15 83 19 41 -22 174 174
Total Summa 17,276 11,646 15,972 2,533 1,007 -6,522 41,912 2,186 44,098

1) Refers to differences in accounting principles regarding our own housing development projects. In segment reporting revenue is recognized over time while in reporting according to IFRS it is at the time of possession.

2) Rent revenue is recognized according to IFRS 16.

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
Allocation per external/internal  Fördelning av intäkter – externt/internt
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 Summa 20,751 10,710 14,906 4,266 1,110 -8,561 43,182 1,053 44,235
Allocation per country Fördelning per land
Sweden Sverige 14,793 9,678 8,914 3,161 865 -7,192 30,219 288 30,507
Norway Norge 3,318 1,031 1,178 464 120 -586 5,525 -221 5,304
Finland Finland 2,640 1 3,964 641 124 -781 6,589 986 7,575
Denmark Danmark 836 1 -2 835 835
Other Övrigt 14 14 14
Total Summa 20,751 10,710 14,906 4,266 1,110 -8,561 43,182 1,053 44,235
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 8,625 7,688 4,052 36 33 20,434 -27 20,407
Private customers Privata kunder 8,489 2,053 7,983 4,212 11 22,748 1,080 23,828
Internal customers Interna kunder 3,637 969 2,871 18 1,066 -8,561 – –
Total Summa 20,751 10,710 14,906 4,266 1,110 -8,561 43,182 1,053 44,235
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 33 10 4,730 822 59 -830 4,824 4,509 9,333
Over time Över tid 20,709 10,690 8,575 3,356 894 -6,509 37,715 -3,456 34,259
Rent revenue 2) Hyresintäkter 2) 9 10 1,601 88 157 -1,222 643 643
Total Summa 20,751 10,710 14,906 4,266 1,110 -8,561 43,182 1,053 44,235
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 20,709 10,690 8,575 3,356 59 -5,677 37,712 -3,456 34,256
Sales of goods Försäljning av varor 3,741 -591 3,150 3,150
Sales of property projects Försäljning av fastighetsprojekt 817 817 4,509 5,326
Transportation services Transporttjänster 877 -191 686 686
Administrative services Administrativa tjänster 835 -832 3 3
Rent revenue 2) Hyresintäkter 2) 9 10 1,601 88 157 -1,222 643 643
Other Övrigt 33 10 112 5 59 -48 171 171
Total Summa 20,751 10,710 14,906 4,266 1,110 -8,561 43,182 1,053 44,235

1) Refers to differences in accounting principles regarding our own housing development projects. In segment reporting revenue is recognized over time while in reporting according to IFRS it is at the time of possession.

2) Rent revenue is recognized according to IFRS 16.

Group Jan-Dec 2023
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles 1) Group IFRS
Koncernen

Jan-dec 2023
Mkr

 Bygg Anläggning Industri Projekt-
utveckling		 Koncern-gemensamt Eliminering Koncernen
Segment		 Skillnader i redovisnings-principer 1) Koncernen IFRS
Allocation per external/internal  Fördelning av intäkter – externt/internt
External sales Extern försäljning 23,195 13,786 16,086 5,695 59 58,821 2,779 61,600
Internal sales Intern försäljning 4,585 1,378 3,876 27 1,428 -11,294 – –
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per country Fördelning per land
Sweden Sverige 20,250 13,692 12,272 4,331 1,169 -9,633 42,081 857 42,938
Norway Norge 4,236 1,472 1,588 357 159 -749 7,063 261 7,324
Finland Finland 3,294 4,934 1,034 158 -910 8,510 1,661 10,171
Denmark Danmark 1,145 1 -2 1,144 1,144
Other Övrigt 23 23 23
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 12,047 10,847 5,475 47 47 28,463 -32 28,431
Private customers Privata kunder 11,148 2,939 10,611 5,648 12 30,358 2,811 33,169
Internal customers Interna kunder 4,585 1,378 3,876 27 1,428 -11,294 – –
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 51 20 6,387 1,785 84 -1,129 7,198 6,807 14,005
Over time Över tid 27,717 15,131 11,392 3,820 1,193 -8,490 50,763 -4,028 46,735
Rent revenue 2) Hyresintäkter 2) 12 13 2,183 117 210 -1,675 860 860
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 27,717 15,131 11,392 3,820 77 -7,374 50,763 -4,028 46,735
Sales of goods Försäljning av varor 5,036 -790 4,246 4,246
Sales of property projects Försäljning av fastighetsprojekt 1,743 1,743 6,807 8,550
Transportation services Transporttjänster 1,205 -273 932 932
Administrative services Administrativa tjänster 1,116 -1,116 – –
Rent revenue 2) Hyresintäkter 2) 12 13 2,183 117 210 -1,675 860 860
Other Övrigt 51 20 146 42 84 -66 277 277
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600

1) Refers to differences in accounting principles regarding our own housing development projects. In segment reporting revenue is recognized over time while in reporting according to IFRS it is at the time of possession.

2) Rent revenue is recognized according to IFRS 16.