Note 2 – Revenue allocation

Group Jan-Sep 2025
MSEK		 Construction Civil Engineering Industry Project Development Group functions Eliminations Group
Segment		 Differences in accounting principles 1) Group IFRS
Koncernen

Jan-sep 2025
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 14,932 11,468 12,402 2,621 41 41,464 -218 41,246
Internal sales Intern försäljning 1,582 881 2,512 13 1,016 -6,004 – –
Total Summa 16,514 12,349 14,914 2,634 1,057 -6,004 41,464 -218 41,246
Allocation per country Fördelning per land
Sweden Sverige 12,581 10,915 8,606 2,038 838 -5,369 29,609 -129 29,480
Norway Norge 1,957 1,434 962 379 105 -308 4,529 -48 4,481
Finland Finland 1,976 4,258 217 110 -322 6,239 -41 6,198
Denmark Danmark 1,071 4 -5 1,070 1,070
Other Övrigt 17 17 17
Total Summa 16,514 12,349 14,914 2,634 1,057 -6,004 41,464 -218 41,246
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 9,193 9,058 4,705 41 32 23,029 23,029
Private customers Privata kunder 5,739 2,410 7,697 2,580 9 18,435 -218 18,217
Internal customers Interna kunder 1,582 881 2,512 13 1,016 -6,004 – –
Total Summa 16,514 12,349 14,914 2,634 1,057 -6,004 41,464 -218 41,246
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 51 7 4,364 603 38 -761 4,302 1,611 5,913
Over time Över tid 16,453 12,330 9,091 1,904 846 -4,150 36,474 -1,829 34,645
Rent revenue 2) Hyresintäkter 2) 10 12 1,459 127 173 -1,093 688 688
Total Summa 16,514 12,349 14,914 2,634 1,057 -6,004 41,464 -218 41,246
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 16,453 12,330 9,091 1,904 17 -3,321 36,474 -1,829 34,645
Sales of goods Försäljning av varor 3,533 -400 3,133 3,133
Sales of property projects Försäljning av fastighetsprojekt 546 546 1,611 2,157
Transportation services Transporttjänster 730 -337 393 393
Administrative services Administrativa tjänster 829 -829 – –
Rent revenue 2) Hyresintäkter 2) 10 12 1,459 127 173 -1,093 688 688
Other Övrigt 51 7 101 57 38 -24 230 230
Total Summa 16,514 12,349 14,914 2,634 1,057 -6,004 41,464 -218 41,246

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

Jan-dec 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 21,290 15,384 17,725 4,243 55 58,697 2,586 61,283
Internal sales Intern försäljning 2,527 1,155 3,823 27 1,295 -8,827 – –
Total Summa 23,817 16,539 21,548 4,270 1,350 -8,827 58,697 2,586 61,283
Allocation per country Fördelning per land
Sweden Sverige 18,405 14,510 12,299 3,363 1,075 -7,975 41,677 2,166 43,843
Norway Norge 2,872 2,028 1,549 372 131 -535 6,417 403 6,820
Finland Finland 2,540 1 6,248 535 143 -314 9,153 17 9,170
Denmark Danmark 1,440 1 -3 1,438 1,438
Other Övrigt 12 12 12
Total Summa 23,817 16,539 21,548 4,270 1,350 -8,827 58,697 2,586 61,283
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 12,884 12,222 7,045 382 45 32,578 32,578
Private customers Privata kunder 8,406 3,162 10,680 3,861 10 26,119 2,586 28,705
Internal customers Interna kunder 2,527 1,155 3,823 27 1,295 -8,827 – –
Total Summa 23,817 16,539 21,548 4,270 1,350 -8,827 58,697 2,586 61,283
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 66 26 6,227 1,599 58 -1,141 6,835 5,127 11,962
Over time Över tid 23,738 16,499 13,288 2,561 1,065 -6,124 51,027 -2,541 48,486
Rent revenue 2) Hyresintäkter 2) 13 14 2,033 110 227 -1,562 835 835
Total Summa 23,817 16,539 21,548 4,270 1,350 -8,827 58,697 2,586 61,283
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 23,738 16,499 13,288 2,561 38 -5,097 51,027 -2,541 48,486
Sales of goods Försäljning av varor 4,890 -817 4,073 4,073
Sales of property projects Försäljning av fastighetsprojekt 1,573 1,573 5,127 6,700
Transportation services Transporttjänster 1,218 -290 928 928
Administrative services Administrativa tjänster 1,027 -1,027 – –
Rent revenue 2) Hyresintäkter 2) 13 14 2,033 110 227 -1,562 835 835
Other Övrigt 66 26 119 26 58 -34 261 261
Total Summa 23,817 16,539 21,548 4,270 1,350 -8,827 58,697 2,586 61,283

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.