Note 3 – Operating segment and reconciliation between segment reporting and reporting according to IFRS
| Group Jan-Dec 2021 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles 1) | Group IFRS | |
| Koncernen Jan-dec 2021 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 22,555 | 12,866 | 15,075 | 9,471 | 59 | 60,026 | -1,103 | 58,923 | |
| Internal sales | Intern försäljning | 4,425 | 1,314 | 3,712 | 26 | 1,255 | -10,732 | – | ||
| Total revenue | Summa intäkter | 26,980 | 14,180 | 18,787 | 9,497 | 1,314 | -10,732 | 60,026 | -1,103 | 58,923 |
| Operating profit | Rörelseresultat | 711 | 471 | 938 | 1,237 | -228 | -31 | 3,098 | -123 | 2,975 |
| Operating margin, % | Rörelsemarginal, % | 2.6 | 3.3 | 5.0 | 13.0 | 5.2 | 5.0 | |||
| Financial income | Finansiella intäkter | 94 | 94 | |||||||
| Financial expenses | Finansiella kostnader | -116 | -51 2) | -167 | ||||||
| Net finance | Finansnetto | -22 | -51 | -73 | ||||||
| Pre-tax profit | Resultat före skatt | 3,076 | -174 | 2,902 | ||||||
| Tax | Skatt | -569 | 44 | -525 | ||||||
| Profit for the year | Årets resultat | 2,507 | -130 | 2,377 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -2,463 | -615 | 9,266 | 13,523 | 1,850 3) | 21,561 | 7,137 | 28,698 | |
| Total assets | Balansomslutning | 40,330 | 6,840 4) | 47,170 | ||||||
| Equity | Eget kapital | 14,656 | -974 | 13,682 | ||||||
| Equity/assets ratio, % | Soliditet, % | 36.3 | 29.0 | |||||||
| Net debt | Nettoskuld | 2,404 | 8,111 | 10,515 | ||||||
| Cashflow before financing | Kassaflöde före finansiering | 3,041 | -1,989 | 1,052 |
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 -51 million.
3) Unallocated capital employed.
4) Divided between IFRS 16, additional leases SEK 1,699 million and housing projects SEK 5,141 million.
| Group Jan-Dec 2020 MSEK | Construction | Civil Engineering | Industry | Project Development | Group functions | Eliminations | Group Segment | Differences in accounting principles and other 1) | Group IFRS | |
| Koncernen Jan-dec 2020 Mkr | Bygg | Anläggning | Industri | Projekt- utveckling | Koncern-gemensamt | Eliminering | Koncernen Segment | Skillnader i redovisnings-principer och övrigt 1) | Koncernen IFRS | |
| External sales | Extern försäljning | 22,898 | 11,742 | 15,151 | 7,436 | 51 | 57,278 | 2,574 | 59,852 | |
| Internal sales | Intern försäljning | 4,091 | 1,101 | 3,569 | 64 | 1,155 | -9,841 | 139 | -139 | – |
| Total revenue | Summa intäkter | 26,989 | 12,843 | 18,720 | 7,500 | 1,206 | -9,841 | 57,417 | 2,435 | 59,852 |
| Operating profit | Rörelseresultat | 663 | 391 | 1,105 | 1,669 | -310 | 23 | 3,541 | 381 | 3,922 |
| Operating margin, % | Rörelsemarginal, % | 2.5 | 3.0 | 5.9 | 22.3 | 6.2 | 6.6 | |||
| Financial income | Finansiella intäkter | 96 | 0 | 96 | ||||||
| Financial expenses | Finansiella kostnader | -204 | -69 2) | -273 | ||||||
| Net finance | Finansnetto | -108 | -69 | -177 | ||||||
| Pre-tax profit | Resultat före skatt | 3,433 | 312 | 3,745 | ||||||
| Tax | Skatt | -485 | -79 | -564 | ||||||
| Profit for the year | Årets resultat | 2,948 | 233 | 3,181 | ||||||
| Capital employed (closing balance) | Sysselsatt kapital (UB) | -767 | -408 | 8,822 | 12,189 | -402 3) | 19,434 | 5,001 | 24,435 | |
| Total assets | Balansomslutning | 36,604 | 5,560 4) | 42,164 | ||||||
| Equity | Eget kapital | 13,251 | -808 | 12,443 | ||||||
| Equity/assets ratio, % | Soliditet, % | 36.2 | 29.5 | |||||||
| Net debt | Nettoskuld | 3,873 | 5,809 | 9,682 | ||||||
| Cashflow before financing | Kassaflöde före finansiering | 2,779 | 974 | 3,753 |
1) For more information about the allocation of revenue and profit items see note 2 and the section Overview business areas.
2) Divided between Annehem Fastigheter January-November 2020 of SEK -35 million and IFRS 16, additional leases SEK -34 million.
3) Unallocated capital employed.
4) Divided between IFRS 16, additional leases SEK 1,805 million and housing projects SEK 3,755 million.