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

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
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 revenue Summa intäkter 16,514 12,349 14,914 2,634 1,057 -6,004 41,464 -218 41,246
Operating profit Rörelseresultat 364 487 870 118 -239 30 1,630 -4 1,626
Operating margin, % Rörelsemarginal, % 2.2 3.9 5.8 4.5 3.9 3.9
Financial income Finansiella intäkter 113 113
Financial expenses Finansiella kostnader -1,003 -35 2) -1,038
Net finance Finansnetto -890 -35 -925
Pre-tax profit Resultat före skatt 740 -39 701
Tax Skatt -168 1 -167
Profit for the period Periodens resultat 572 -38 534
Capital employed (closing balance)
Sysselsatt kapital (UB)
 -2,065 -695 10,034 19,138 277 3) 26,689 1,930 28,619
Total assets Balansomslutning 44,791 2,377 4) 47,168
Equity Eget kapital 16,296 -303 15,993
Equity/assets ratio, % Soliditet, % 36.4 33.9
Net debt Nettoskuld 7,991 10,224
Cashflow before financing Kassaflöde före finansiering 1,649 5) 814 5) 592 5) -370 5) -816 6) 1,869 11 1,880

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 1,269 million and housing projects SEK 1,108 million.

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

6) Unallocated cash flow.

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-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
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 revenue Summa intäkter 23,817 16,539 21,548 4,270 1,350 -8,827 58,697 2,586 61,283
Operating profit Rörelseresultat 416 499 1,415 728 -341 46 2,763 400 3,163
Operating margin, % Rörelsemarginal, % 1.7 3.0 6.6 17.0 4.7 5.2
Financial income Finansiella intäkter 259 259
Financial expenses Finansiella kostnader -597 -45 2) -642
Net finance Finansnetto -338 -45 -383
Pre-tax profit Resultat före skatt 2,425 355 2,780
Tax Skatt -345 -47 -392
Profit for the year Årets resultat 2,080 308 2,388
Capital employed (CB)
Sysselsatt kapital (UB)
 -215 -370 9,920 19,767 -103 3) 28,999 1,879 30,878
Total assets Balansomslutning 45,226 2,542 4) 47,768
Equity Eget kapital 16,760 -256 16,504
Equity/assets ratio, % Soliditet, % 37.1 34.6
Net debt Nettoskuld 9,118 2,135 11,253
Cashflow before financing Kassaflöde före finansiering -3 5) 697 5) 2,324 5) 423 5) -840 6) 2,601 4,143 6,744

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 -45 million.

3) Unallocated capital employed.

4) Divided between IFRS 16, additional leases SEK 1,411 million and housing projects SEK 1,131 million.

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

6) Unallocated cash flow.