Note 2 – Revenue allocation

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.

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
Allocation per external/internal  Fördelning av intäkter – externt/internt
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 Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per country Fördelning per land
Sweden Sverige 20,250 13,692 12,272 4,331 1,169 -9,633 42,081 857 42,938
Norway Norge 4,236 1,472 1,588 357 159 -749 7,063 261 7,324
Finland Finland 3,294 4,934 1,034 158 -910 8,510 1,661 10,171
Denmark Danmark 1,145 1 -2 1,144 1,144
Other Övrigt 23 23 23
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per type of customer Fördelning per kundtyp
Public sector Offentliga kunder 12,047 10,847 5,475 47 47 28,463 -32 28,431
Private customers Privata kunder 11,148 2,939 10,611 5,648 12 30,358 2,811 33,169
Internal customers Interna kunder 4,585 1,378 3,876 27 1,428 -11,294 – –
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per point in time Fördelning per tidpunkt
At one point in time Vid en tidpunkt 51 20 6,387 1,785 84 -1,129 7,198 6,807 14,005
Over time Över tid 27,717 15,131 11,392 3,820 1,193 -8,490 50,763 -4,028 46,735
Rent revenue 2) Hyresintäkter 2) 12 13 2,183 117 210 -1,675 860 860
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600
Allocation per type of revenue Fördelning typ av intäkt
Construction contracts Entreprenaduppdrag 27,717 15,131 11,392 3,820 77 -7,374 50,763 -4,028 46,735
Sales of goods Försäljning av varor 5,036 -790 4,246 4,246
Sales of property projects Försäljning av fastighetsprojekt 1,743 1,743 6,807 8,550
Transportation services Transporttjänster 1,205 -273 932 932
Administrative services Administrativa tjänster 1,116 -1,116 – –
Rent revenue 2) Hyresintäkter 2) 12 13 2,183 117 210 -1,675 860 860
Other Övrigt 51 20 146 42 84 -66 277 277
Total Summa 27,780 15,164 19,962 5,722 1,487 -11,294 58,821 2,779 61,600

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.