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

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
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 revenue Summa intäkter 17,276 11,646 15,972 2,533 1,007 -6,522 41,912 2,186 44,098
Operating profit Rörelseresultat 320 359 818 207 -199 3 1,508 286 1,794
Operating margin, % Rörelsemarginal, % 1.9 3.1 5.1 8.2 3.6 4.1
Financial income Finansiella intäkter 193 193
Financial expenses Finansiella kostnader -459 -33 2) -492
Net finance Finansnetto -266 -33 -299
Pre-tax profit Resultat före skatt 1,242 -253 1,495
Tax Skatt -199 -22 -221
Profit for the period Periodens resultat 1,043 231 1,274
Capital employed (CB)
Sysselsatt kapital (UB)
 -498 -263 10,688 18,229 -619 3) 27,537 2,989 30,526
Total assets Balansomslutning 45,677 3,452 4) 49,129
Equity Eget kapital 15,650 -334 15,316
Equity/assets ratio, % Soliditet, % 34.3 31.2
Net debt Nettoskuld 8,439 3,323 11,762
Cashflow before financing Kassaflöde före finansiering 90 5) 445 5) 859 5) 218 5) -730 6) 882 2,816 3,698

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 -33 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,399 million and housing projects SEK 2,053 million.

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

6) Unallocated cash flow.

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 (CB)
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-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
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 revenue Summa intäkter 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Operating profit Rörelseresultat 441 501 962 304 -299 -56 1,853 733 2,586
Operating margin, % Rörelsemarginal, % 1.6 3.3 4.8 5.3 3.2 4.2
Financial income Finansiella intäkter 584 584
Financial expenses Finansiella kostnader -542 -42 2) -584
Net finance Finansnetto 42 -42 0
Pre-tax profit Resultat före skatt 1,895 691 2,586
Tax Skatt -481 -117 -598
Profit for the year Årets resultat 1,414 574 1,988
Capital employed (CB)
Sysselsatt kapital (UB)
 -985 -173 10,699 18,093 5 3) 27,639 5,249 32,888
Total assets Balansomslutning 44,295 4,881 4) 49,176
Equity Eget kapital 15,082 -612 14,470
Equity/assets ratio, % Soliditet, % 34.0 29.4
Net debt Nettoskuld 8,676 5,861 14,537
Cash flow before financing Kassaflöde före finansiering 146 5) 698 5) 1,012 5) -2,254 5) -919 6) -1,317 3,972 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 -42 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,386 million and housing projects SEK 3,495 million.

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

6) Unallocated cash flow.