koncernresultat

Koncernresultat, or consolidated result, is the combined profitability of a group of companies under common control for a given period, typically a financial year. It is reported in the group’s consolidated income statement and is prepared in accordance with the applicable accounting framework, such as IFRS or national GAAP.

The koncernresultat is obtained by aggregating the results of the parent company and its subsidiaries, while eliminating intra-group transactions and balances to avoid double counting. This includes removing intercompany sales, profits and dividends, and incorporating the group’s share of profits from associates and joint ventures where applicable. The result is presented after taxes and may show a distinction between profit attributable to owners of the parent and profit attributable to non-controlling interests.

In practice, the koncernresultat represents the total net income for the group for the period. It is often reported as “profit for the year” within the consolidated statements, with separate disclosures of the portion attributable to owners of the parent and to non-controlling interests. The figure is used to assess overall group performance and to compute earnings per share (EPS) when relevant.

Context and interpretation: koncernresultat provides a high-level view of the group’s financial performance, incorporating both operating performance and financing activities, after tax. Differences in presentation can occur between jurisdictions and reporting standards, but the core idea is to present the consolidated result of all entities within the group as a single economic entity.