Note 2 – Revenue allocation
| Group Jan-Sep 2026 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-sep 2026 | 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 | 15,755 | 13,036 | 12,802 | 2,208 | 52 | 43,853 | -566 | 43,287 | |
| Internal sales | Intern försäljning | 1,579 | 722 | 3,244 | 24 | 1,025 | -6,594 | – | – | |
| Total | Summa | 17,334 | 13,758 | 16,046 | 2,232 | 1,077 | -6,594 | 43,853 | -566 | 43,287 |
| Allocation per country | Fördelning per land | |||||||||
| Sweden | Sverige | 13,840 | 12,328 | 9,655 | 2,016 | 877 | -5,975 | 32,741 | -619 | 32,122 |
| Norway | Norge | 1,372 | 1,430 | 1,224 | 111 | 94 | -368 | 3,863 | 90 | 3,953 |
| Finland | Finland | 2,122 | 4,017 | 105 | 101 | -244 | 6,101 | -37 | 6,064 | |
| Denmark | Danmark | 1,134 | 5 | -7 | 1,132 | 1,132 | ||||
| Other | Övrigt | 16 | 16 | 16 | ||||||
| Total | Summa | 17,334 | 13,758 | 16,046 | 2,232 | 1,077 | -6,594 | 43,853 | -566 | 43,287 |
| Allocation per type of customer | Fördelning per kundtyp | |||||||||
| Public sector | Offentliga kunder | 7,832 | 10,581 | 4,421 | 19 | 34 | 22,887 | 22,887 | ||
| Private customers | Privata kunder | 7,923 | 2,455 | 8,381 | 2,189 | 18 | 20,966 | -566 | 20,400 | |
| Internal customers | Interna kunder | 1,579 | 722 | 3,244 | 24 | 1,025 | -6,594 | – | – | |
| Total | Summa | 17,334 | 13,758 | 16,046 | 2,232 | 1,077 | -6,594 | 43,853 | -566 | 43,287 |
| Allocation per point in time | Fördelning per tidpunkt | |||||||||
| At one point in time | Vid en tidpunkt | 48 | 8 | 4,741 | 554 | 44 | -787 | 4,608 | 889 | 5,497 |
| Over time | Över tid | 17,281 | 13,740 | 9,778 | 1,542 | 860 | -4,642 | 38,559 | -1,455 | 37,104 |
| Rent revenue 2) | Hyresintäkter 2) | 5 | 10 | 1,527 | 136 | 173 | -1,165 | 686 | 686 | |
| Total | Summa | 17,334 | 13,758 | 16,046 | 2,232 | 1,077 | -6,594 | 43,853 | -566 | 43,287 |
| Allocation per type of revenue | Fördelning typ av intäkt | |||||||||
| Construction contracts | Entreprenaduppdrag | 17,281 | 13,740 | 9,778 | 1,542 | 30 | -3,814 | 38,557 | -1,455 | 37,102 |
| Sales of goods | Försäljning av varor | 3,919 | -440 | 3,479 | 3,479 | |||||
| Sales of property projects | Försäljning av fastighetsprojekt | 533 | -4 | 529 | 889 | 1,418 | ||||
| Transportation services | Transporttjänster | 729 | -315 | 414 | 414 | |||||
| Administrative services | Administrativa tjänster | 830 | -828 | 2 | 2 | |||||
| Rent revenue 2) | Hyresintäkter 2) | 5 | 10 | 1,527 | 136 | 173 | -1,165 | 686 | 686 | |
| Other | Övrigt | 48 | 8 | 93 | 21 | 44 | -28 | 186 | 186 | |
| Total | Summa | 17,334 | 13,758 | 16,046 | 2,232 | 1,077 | -6,594 | 43,853 | -566 | 43,287 |
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 2025 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-sep 2025 | 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-Dec 2025 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-dec 2025 | 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 | 21,443 | 16,331 | 16,434 | 4,327 | 54 | 58,589 | -8 | 58,581 | |
| Internal sales | Intern försäljning | 2,240 | 1,276 | 3,603 | 18 | 1,374 | -8,511 | – | – | |
| Total | Summa | 23,683 | 17,607 | 20,037 | 4,345 | 1,428 | -8,511 | 58,589 | -8 | 58,581 |
| Allocation per country | Fördelning per land | |||||||||
| Sweden | Sverige | 18,165 | 15,622 | 12,029 | 3,692 | 1,133 | -7,695 | 42,946 | -96 | 42,850 |
| Norway | Norge | 2,780 | 1,985 | 1,215 | 364 | 142 | -383 | 6,103 | 129 | 6,232 |
| Finland | Finland | 2,738 | 5,300 | 289 | 147 | -426 | 8,048 | -41 | 8,007 | |
| Denmark | Danmark | 1,467 | 6 | -7 | 1,466 | 1,466 | ||||
| Other | Övrigt | 26 | 26 | 26 | ||||||
| Total | Summa | 23,683 | 17,607 | 20,037 | 4,345 | 1,428 | -8,511 | 58,589 | -8 | 58,581 |
| Allocation per type of customer | Fördelning per kundtyp | |||||||||
| Public sector | Offentliga kunder | 13,051 | 12,967 | 6,294 | 53 | 43 | 32,408 | 32,408 | ||
| Private customers | Privata kunder | 8,392 | 3,364 | 10,140 | 4,274 | 11 | 26,181 | -8 | 26,173 | |
| Internal customers | Interna kunder | 2,240 | 1,276 | 3,603 | 18 | 1,374 | -8,511 | – | – | |
| Total | Summa | 23,683 | 17,607 | 20,037 | 4,345 | 1,428 | -8,511 | 58,589 | -8 | 58,581 |
| Allocation per point in time | Fördelning per tidpunkt | |||||||||
| At one point in time | Vid en tidpunkt | 78 | 10 | 6,115 | 1,519 | 55 | -1,085 | 6,692 | 2,530 | 9,222 |
| Over time | Över tid | 23,589 | 17,580 | 11,930 | 2,655 | 1,145 | -5,940 | 50,959 | -2,538 | 48,421 |
| Rent revenue 2) | Hyresintäkter 2) | 16 | 17 | 1,992 | 171 | 228 | -1,486 | 938 | 938 | |
| Total | Summa | 23,683 | 17,607 | 20,037 | 4,345 | 1,428 | -8,511 | 58,589 | -8 | 58,581 |
| Allocation per type of revenue | Fördelning typ av intäkt | |||||||||
| Construction contracts | Entreprenaduppdrag | 23,589 | 17,580 | 11,930 | 2,655 | 23 | -4,818 | 50,959 | -2,538 | 48,421 |
| Sales of goods | Försäljning av varor | 4,982 | -569 | 4,413 | 4,413 | |||||
| Sales of property projects | Försäljning av fastighetsprojekt | 1,480 | 1,480 | 2,530 | 4,010 | |||||
| Transportation services | Transporttjänster | 1,011 | -478 | 533 | 533 | |||||
| Administrative services | Administrativa tjänster | 1,122 | -1,122 | – | – | |||||
| Rent revenue 2) | Hyresintäkter 2) | 16 | 17 | 1,992 | 171 | 228 | -1,486 | 938 | 938 | |
| Other | Övrigt | 78 | 10 | 122 | 39 | 55 | -38 | 266 | 266 | |
| Total | Summa | 23,683 | 17,607 | 20,037 | 4,345 | 1,428 | -8,511 | 58,589 | -8 | 58,581 |
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.