Accounting principles
From Ratos interim report January-June 2025
Ratos’s consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) and associated interpretations (IFRIC), as endorsed by the EU. This interim report was prepared in accordance with IAS 34, Interim Financial Reporting, and applicable provisions in the Swedish Annual Accounts Act. The parent company also applies RFR 2 Accounting for Legal Entities.
Amounts are presented in SEK million (SEKm) unless otherwise stated. Rounding may apply in tables and calculations, which means that the stipulated total amounts are not always an exact amount of the rounded amounts.
As of the second quarter of 2025, Ratos is reporting the Construction segment as a discontinued operation since airteam was divested in May 2025 and Sentia was listed in June 2025. In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, the Construction segment’s profit after tax is reported on a separate row in the income statement for 2024 and 2025. Following the listing of Sentia, Ratos’s holding amounts to 39.77% and is thus srecognised as an associate. The Construction & Services business area and segment consists of the companies Expin Group and Presis Infra as well as the associates Aibel and Sentia.
In all other respects, the reporting and measurement principles are unchanged compared with those applied in Ratos’s 2024 Annual Report.
The new and revised IFRS standards which came into force in 2025 have not had any material effect on Ratos Group’s financial statements.
Alternative performance measures*
To facilitate comparison between periods and enable follow-up of ongoing earnings and development in the company portfolio, Ratos presents some financial information, which is not defined in IFRS. Related information contains a description of these key ratios as well as a reconciliation / bridge between alternative key ratios used in Ratos's financial reports and the closest IFRS measures.
*) Reconciliation of alternative performance measures can be found in respectively period's interim report.