| Right-of-use assets |
Note 16. Right-of-use assets
| Schedule of Right-of-use assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (SEK in thousands) |
|
Electric
vehicles and
trailers |
|
|
Land and
buildings |
|
|
Equipment |
|
|
Total |
|
| Cost |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance as of January 1, 2024 |
|
|
125,615 |
|
|
|
513,047 |
|
|
|
15,572 |
|
|
|
654,234 |
|
| Additions |
|
|
33,874 |
|
|
|
110,079 |
|
|
|
408 |
|
|
|
144,361 |
|
| Disposals |
|
|
(3,926 |
) |
|
|
(88,714 |
) |
|
|
(1,777 |
) |
|
|
(94,417 |
) |
| Exchange rate differences |
|
|
310 |
|
|
|
33,143 |
|
|
|
- |
|
|
|
33,453 |
|
| Remeasurements |
|
|
474 |
|
|
|
10,525 |
|
|
|
- |
|
|
|
10,999 |
|
| Balance as of December 31, 2024 |
|
|
156,347 |
|
|
|
578,080 |
|
|
|
14,203 |
|
|
|
748,630 |
|
| Additions |
|
|
109,180 |
|
|
|
37,722 |
|
|
|
2,907 |
|
|
|
149,809 |
|
| Disposals |
|
|
(23,640 |
) |
|
|
(18,476 |
) |
|
|
(5,952 |
) |
|
|
(48,068 |
) |
| Exchange rate differences |
|
|
(1,540 |
) |
|
|
(63,344 |
) |
|
|
(20 |
) |
|
|
(64,904 |
) |
| Remeasurements |
|
|
- |
|
|
|
9,651 |
|
|
|
564 |
|
|
|
10,215 |
|
| Balance as of December 31, 2025 |
|
|
240,347 |
|
|
|
543,632 |
|
|
|
11,703 |
|
|
|
795,682 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated depreciation |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance as of January 1, 2024 |
|
|
(63,280 |
) |
|
|
(79,438 |
) |
|
|
(5,914 |
) |
|
|
(148,632 |
) |
| Depreciation for the year |
|
|
(24,037 |
) |
|
|
(70,882 |
) |
|
|
(5,167 |
) |
|
|
(100,086 |
) |
| Disposals |
|
|
2,857 |
|
|
|
85,103 |
|
|
|
1,773 |
|
|
|
89,733 |
|
| Exchange rate differences |
|
|
(73 |
) |
|
|
(2,652 |
) |
|
|
- |
|
|
|
(2,725 |
) |
| Balance as of December 31, 2024 |
|
|
(84,533 |
) |
|
|
(67,869 |
) |
|
|
(9,308 |
) |
|
|
(161,710 |
) |
| Depreciation for the year |
|
|
(36,904 |
) |
|
|
(56,909 |
) |
|
|
(4,785 |
) |
|
|
(98,598 |
) |
| Disposals |
|
|
17,198 |
|
|
|
11,949 |
|
|
|
5,952 |
|
|
|
35,100 |
|
| Exchange rate differences |
|
|
694 |
|
|
|
7,320 |
|
|
|
6 |
|
|
|
8,020 |
|
| Balance as of December 31, 2025 |
|
|
(103,544 |
) |
|
|
(105,509 |
) |
|
|
(8,135 |
) |
|
|
(217,188 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Carrying amount |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At January 1, 2024 |
|
|
62,335 |
|
|
|
433,609 |
|
|
|
9,658 |
|
|
|
505,602 |
|
| At December 31, 2024 |
|
|
71,814 |
|
|
|
510,211 |
|
|
|
4,895 |
|
|
|
586,920 |
|
| At December 31, 2025 |
|
|
136,803 |
|
|
|
438,123 |
|
|
|
3,568 |
|
|
|
578,494 |
|
The Group leases a number of assets such as electric heavy duty trucks, trailers, premises, machinery, and IT equipment. The average lease term is 13.5 years (2024: 13 years). The Group leases land and buildings which have lease terms of 1 to 30 years.
The total cash outflow for leasing agreements amounts to SEK 137,218 thousand (2024: 121,640). The Group recognizes expenses of SEK 18,952 thousand (2024: SEK 5,826 thousand) relating to short-term leases and leases of low-value assets.
In January 2025, the Group entered into a sale and leaseback transaction for 11 trucks for which the Group received EUR 2 million in cash, and in return will lease back the assets for 74 months. The Group does not have the option to repurchase the assets at the end of the lease term. The Group accounted for the transaction by derecognizing property, plant and equipment totaling SEK 28.0 million related to the trucks, recognized a right-of-use asset and lease liability for the lease of the trucks, and recorded an immaterial loss on disposal.
|