Note 27 – Deferred tax assets and tax liabilities
| 2025 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2025 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Goodwill | Goodwill | – | – | – |
| Intangible assets | Immateriella tillgångar | – | -5 | -5 |
| Buildings and land | Byggnader och mark | – | -1 | -1 |
| Machinery and equipment | Maskiner och inventarier | – | -3 | -3 |
| Right of use assets | Nyttjanderättstillgångar | – | -61 | -61 |
| Inventory | Lager | 0 | – | 0 |
| Accounts receivable | Kundfordringar | – | – | – |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | 2 | – | 2 |
| Loss carryforwards | Underskottsavdrag | 73 | – | 73 |
| Lease liability | Leasingskuld | 67 | – | 67 |
| Other | Övrigt | – | 0 | 0 |
| 142 | -70 | 72 | ||
| Offset | Kvittning | -67 | 67 | – |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 75 | -3 | 72 |
| 2024 | ||||
| Group | Deferred tax assets | Deferred tax liabilities | Net | |
| 2024 | ||||
| Koncern | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Goodwill | Goodwill | – | -23 | -23 |
| Intangible assets | Immateriella tillgångar | – | – | – |
| Buildings and land | Byggnader och mark | – | -1 | -1 |
| Machinery and equipment | Maskiner och inventarier | – | -7 | -7 |
| Right of use assets | Nyttjanderättstillgångar | – | -81 | -81 |
| Inventory | Lager | 0 | 0 | 0 |
| Accounts receivable | Kundfordringar | 0 | – | 0 |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | 2 | – | 2 |
| Loss carryforwards | Underskottsavdrag | 33 | – | 33 |
| Lease liability | Leasingskuld | 82 | – | 82 |
| Other | Övrigt | 0 | 0 | 0 |
| 117 | -112 | 5 | ||
| Offset | Kvittning | -79 | 79 | – |
| Net deferred tax liability | Netto uppskjuten skatteskuld | 38 | -33 | 5 |
| 2025 | ||||
| Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
| 2025 | ||||
| Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Loss carryforwards | Underskottsavdrag | 13 | -6 | 7 |
| 13 | -6 | 7 | ||
| Offset | Kvittning | -5 | 5 | – |
| Net deferred tax assets | Netto uppskjuten skattefordran | 8 | -1 | 7 |
| 2024 | ||||
| Parent Company | Deferred tax assets | Deferred tax liabilities | Net | |
| 2024 | ||||
| Moderbolag | Uppskjuten skattefordran | Uppskjuten skatteskuld | Netto | |
| Loss carryforwards | Underskottsavdrag | 8 | – | 8 |
| 8 | – | 8 | ||
| Offset | Kvittning | – | – | – |
| Net deferred tax assets | Netto uppskjuten skattefordran | 8 | – | 8 |
Change of deferred tax in temporary differences and loss carryforwards
| Group | |||||
| 2025 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Koncern | |||||
| 2025 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Goodwill | Goodwill | -23 | 22 | 1 | – |
| Intangible assets | Immateriella tillgångar | – | 0 | 0 | – |
| Buildings and land | Byggnader och mark | -2 | 0 | 0 | -2 |
| Machinery and equipment | Maskiner och inventarier | -7 | 3 | 1 | -3 |
| Right of use assets | Nyttjanderättstillgångar | -2 | 0 | 0 | -2 |
| Inventory | Lager | 0 | 0 | 0 | 0 |
| Accounts receivable | Kundfordringar | 0 | 0 | 0 | 0 |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | – | 0 | 0 | 0 |
| Loss carryforwards | Underskottsavdrag | 34 | 41 | -2 | 73 |
| Lease liability | Leasingskuld | 3 | 0 | 0 | 3 |
| Other | Övrigt | 2 | 0 | 1 | 3 |
| 5 | 66 | 1 | 72 |
| Group | |||||
| 2024 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Koncern | |||||
| 2024 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Goodwill | Goodwill | -22 | 0 | -1 | -23 |
| Intangible assets | Immateriella tillgångar | – | 0 | – | – |
| Buildings and land | Byggnader och mark | -2 | 0 | – | -1 |
| Machinery and equipment | Maskiner och inventarier | -5 | -2 | 0 | -7 |
| Right of use assets | Nyttjanderättstillgångar | -1 | -1 | – | -2 |
| Inventory | Lager | 0 | 0 | – | 0 |
| Accounts receivable | Kundfordringar | 1 | -1 | 0 | 0 |
| Accrued expenses and deferred income | Upplupna kostnader och förutbetalda intäkter | – | 0 | 0 | – |
| Loss carryforwards | Underskottsavdrag | 22 | 11 | 1 | 33 |
| Lease liability | Leasingskuld | 2 | 1 | – | 3 |
| Other 1) | Övrigt 1) | -19 | 21 | – | 2 |
| -24 | 29 | 0 | 5 |
1) Mainly related to resolution of deferred tax in connection with the closure of the Baltic unit.
Change of deferred tax in temporary differences and loss carryforwards
| Parent Company | |||||
| 2025 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Moderbolag | |||||
| 2025 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | 8 | -1 | – | 7 |
| 8 | -1 | – | 7 |
| Parent Company | |||||
| 2024 | Carrying amount at beginning of period | Recognized in profit or loss | Translation differences | Carrying amount at end of period | |
| Moderbolag | |||||
| 2024 | Redovisat värde vid periodens början | Redovisat över resultat- räkningen | Omräknings-differenser | Redovisat värde vid periodens slut | |
| Loss carryforwards | Underskottsavdrag | 7 | 1 | – | 8 |
| 7 | 1 | – | 8 |
Unrecognized deferred tax assets
In the balance sheet, deferred tax assets have not been recognized for tax loss carryforwards for a deferred tax value of SEK – M (3)