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

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.

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.