Note 2 – Revenue allocation

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
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 21,443 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.

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.