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Use case · Forecasting

From March actuals to an updated full-year forecast.

Hjairna Insights helps you build a forecast for the rest of the year from budget, actuals, input from the business and what you have learned from earlier reporting.

Extrapolating the numbers is not enough. The forecast needs to reflect current challenges, open actions, confirmed assumptions and what each unit has already explained.

Book a demoSee the forecasting workflow

What the forecast is built on

Actuals through March
January to March is closed and serves as the actual baseline for the rest of the year.
Budget and instructions
April to December starts from the budget, scenarios and guidelines from finance.
Input from the business
Earlier explanations, actions and risks are taken into account before the forecast is locked.
Example workflow · Forecasting

From March actuals to an updated full-year forecast.

Hjairna combines budget, actuals, instructions and the knowledge base to produce a forecast for each unit and consolidate it to business area and group level.

Current step

01 · Start forecast

March actuals, budget and instructions combined

01

Starting the forecast workflow

Forecast

Write a message to Hjairna...

Knowledge base

The knowledge base is read before the forecast is calculated

Hjairna does not start from an empty forecast template. Each unit has history, risks, targets, actions and previously confirmed assumptions that affect the rest of the year.

Reading forecast context

0/4 sources reviewed

Queued

Previous explanations

What explained the variances in January, February and March.

Queued

Open actions

Commitments made by owners that affect costs, capacity or revenue.

Queued

Current risks

Cost pressure, pipeline, staffing, delivery risks and recurring patterns.

Queued

Communication preferences

How each owner usually responds, what material they need and which assumptions need confirming.

Forecast April to December 2026

Draft6 steps · 18 units
  1. 1

    Read knowledge base

    Automatic
  2. 2

    Set instructions

    ManualManual review
    Forecast instruction

    Keep the approved hiring plan, update transport costs and ask the sales managers to validate the Q2 pipeline.

  3. 3

    Start unit workflows

    Automatic
  4. 4

    Fill in forecast

    Automatic
  5. 5

    Collect input

    Automatic
  6. 6

    Consolidate package

    ManualManual review

Forecast by unit

  • Full-year forecast · 2026
  • BA North
  • Stockholm
  • Stockholm North
  • Stockholm South
  • Helsinki
  • Helsinki Operations
  • Helsinki Optimisation
  • BA South
  • Malmö
  • Malmö Retail
  • Malmö Enterprise
  • Gothenburg
  • Gothenburg West
  • BA West
  • Oslo
  • Oslo Logistics
  • Oslo Service

Jan to Mar actuals · Apr to Dec forecast

P&L forecast · BA North · 2026

Filling Apr
P&L
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
FY
Revenue
118
121
126
129
132
134
126
128
137
142
146
151
1,590
Gross margin
61.2%
61.7%
62.3%
62.0%
61.9%
62.1%
61.4%
61.6%
62.2%
62.5%
62.7%
62.9%
62.1%
Personnel costs
59
60
61
62
63
64
64
65
66
67
68
69
768
Other costs
15
16
18
18
19
19
18
18
19
20
20
21
221
EBITDA
17
19
21
22
23
24
21
22
25
27
29
31
281

Assumptions

Saved to the knowledge base

Hjairna starts writing assumptions as the forecast rows are filled in...

ToAnders· Head of BA North<anders@hjairna.se>
Ccinsights@hjairna.se
SubjectForecast BA North · April to December 2026: assumptions to confirm
Hjairna is drafting forecast questions based on the draft and the knowledge base.Send

Forecast replies · BA North

0/3
  • E
    Stockholm North· Elin

    “Two larger deals should be included in Q2, but I want to weight the enterprise deal at 60% until the contract is signed.”

  • M
    Helsinki Operations· Mikael

    “Transport costs will stay high in Q2. I would not lower the assumption until the procurement negotiation is finished.”

  • L
    Helsinki Optimisation· Laura

    “The optimisation contracts continue to outperform plan. I think Q3 should be revised upwards slightly.”

Consolidation · Forecast

Replies validate assumptions by unit

Step 4 · Response collection

Collecting replies before the summary is created

Hjairna reads incoming replies from the BA North units and links them to the questions and variances that were sent out. Headings and conclusions are only created once all the input is in.

0/3 replies processed

Slides

0/9
  • 1Cover
  • 2Full-year forecast
  • 3Assumptions
  • 4Key risks
  • 5Appendix
  • Appendices · by business area
  • 6BA North
  • 7BA South
  • 8BA West
  • 9BA Industrial

Board report

Building the slide overview

0/9

Presentation canvas

0/9
1

Cover

2

Full-year forecast

3

Assumptions

4

Key risks

5

Appendix

6

BA North

7

BA South

8

BA West

9

BA Industrial

Hjairna · Generated from the forecast workflow and confirmed assumptions

Hjairna · Generated 2 April 2026
Hjairna

Hjairna

Full-year forecast

April to December 2026

March actuals · budget · business comments · knowledge base

CONFIDENTIAL1 / 9
Slide 2 · Full-year forecast
Hjairna

Full-year forecast 2026

ItemActualBudgetPYΔ BΔ PY
Revenue487.2462.8441.6+24.4+45.6
COGS190.9183.4179.2+7.5+11.7
Gross profit296.3279.4262.4+16.9+33.9
Gross margin %60.8%60.4%59.4%+0.4 pp+1.4 pp
Personnel costs203.7199.6190.8+4.1+12.9
Other costs28.523.725.4+4.8+3.1
EBITDA64.156.146.2+8.0+17.9
EBITDA %13.2%12.1%10.5%+1.1 pp+2.7 pp
Comments
  • Full-year revenue is expected to finish around 4% above budget after a strong Q2 pipeline.
  • Transport costs are the largest uncertainty ahead of H2 and are tracked separately.
  • The EBITDA forecast assumes reduced consultant costs from Q3.
  • Three assumptions need to be revisited in the next monthly report.
CONFIDENTIAL2 / 9
Slide 3 · Assumptions
Hjairna

Key assumptions

#Observation
01The BA North pipeline is weighted up, but the enterprise deal is included at 60% probability.
02Transport costs stay above budget in Q2 and normalise gradually in H2.
03The hiring plan is kept in line with budget.
04Consultant costs from the system migration are reduced from September.
Comment

The highlights show a broad improvement: results above plan, a stronger margin, projects brought forward and continued high customer satisfaction.

CONFIDENTIAL3 / 9
Slide 4 · Risks to watch
Hjairna

Risks and decision points

#Observation
01The procurement negotiation determines whether the transport assumption needs adjusting in H2.
02The Q2 pipeline needs to be validated again after the April actuals.
03Two open actions from the March report affect the cost base in Q3.
Focus for next steps

The risks are concentrated in cost pressure and timing in Q2. The recommendation is to track the fuel issue separately and update the forecast after the procurement forum.

CONFIDENTIAL4 / 9
Appendices
Hjairna

Appendices

Summary by business area · 4 business areas

CONFIDENTIAL5 / 9
Appendix · Slide 6
Hjairna

BA North

Head of BA · Anders
ItemActualBudgetPYΔ BΔ PY
Revenue126.4118.0112.8+8.4+13.6
COGS47.645.946.1+1.7+1.5
Gross profit78.872.166.7+6.7+12.1
Gross margin %62.3%61.1%59.1%+1.2 pp+3.2 pp
Personnel costs51.550.848.4+0.7+3.1
Other costs8.45.97.2+2.5+1.2
EBITDA18.915.411.1+3.5+7.8
Comment

Net sales of SEK 126.4m, +7.1% on budget (+SEK 8.4m). EBIT of SEK 18.9m, +22.7% on budget, the clearest positive variance this month. Gross margin of 62.3%, +1.2 percentage points, mainly driven by the service mix.

Watch list

Fuel and transport costs weigh on Q2. The procurement forum on 17 April is the next key checkpoint.

CONFIDENTIAL6 / 9
Appendix · Slide 7
Hjairna

BA South

Head of BA · Maria
ItemActualBudgetPYΔ BΔ PY
Revenue138.7133.6128.4+5.1+10.3
COGS54.953.752.1+1.2+2.8
Gross profit83.879.976.3+3.9+7.5
Gross margin %60.4%59.8%59.4%+0.6 pp+1.0 pp
Personnel costs58.157.254.8+0.9+3.3
Other costs8.56.97.8+1.6+0.7
EBITDA17.215.813.7+1.4+3.5
Comment

Net sales of SEK 138.7m, +3.8% on budget. EBIT of SEK 17.2m, +9.1% on budget, a stable development. Limited fuel exposure, partly offset by surcharges to customers.

Watch list

Hiring three sales staff in Q2 will raise the cost base and should be tracked weekly.

CONFIDENTIAL7 / 9
Appendix · Slide 8
Hjairna

BA West

Head of BA · Johan
ItemActualBudgetPYΔ BΔ PY
Revenue112.6110.0106.9+2.6+5.7
COGS45.243.943.7+1.3+1.5
Gross profit67.466.163.2+1.3+4.2
Gross margin %59.9%60.1%59.1%−0.2 pp+0.8 pp
Personnel costs46.646.244.1+0.4+2.5
Other costs7.47.06.7+0.4+0.7
EBITDA13.412.912.4+0.5+1.0
Comment

Net sales of SEK 112.6m, +2.4% on budget. EBIT of SEK 13.4m, +4.1% on budget, but held back by high fuel exposure. Two larger contracts are expected to close in April, worth around SEK 11m in order intake.

Watch list

Fuel and transport costs are putting pressure on Q2. The forecast is adjusted by −SEK 2.5m.

CONFIDENTIAL8 / 9
Appendix · Slide 9
Hjairna

BA Industrial

Head of BA · Petter
ItemActualBudgetPYΔ BΔ PY
Revenue109.5103.593.5+6.0+16.0
COGS43.239.937.3+3.3+5.9
Gross profit66.363.656.2+2.7+10.1
Gross margin %60.5%61.4%60.1%−0.9 pp+0.4 pp
Personnel costs47.545.443.5+2.1+4.0
Other costs4.25.13.7−0.9+0.5
EBITDA14.613.19.0+1.5+5.6
Comment

Net sales of SEK 109.5m, +5.8% on budget. EBIT of SEK 14.6m, +11.4% on budget, a strong result. Marginal fuel impact, handled within budget.

Watch list

A framework agreement is extended in April, giving a stable order book ahead of Q2.

CONFIDENTIAL9 / 9

Hjairna · Generated from the forecast workflow and confirmed assumptions

Once the forecast workflow is complete

Write a message to Hjairna...

One connected workflow, from March actuals to a full-year forecast.

  1. 01Start forecast
  2. 02Knowledge base
  3. 03Instructions
  4. 04Units
  5. 05Forecast table
  6. 06Manager input
  7. 07Consolidation
  8. 08Forecast package
  9. 09Done

01 · Start

Start the forecast workflow once the March actuals are ready.

The forecast can be started manually or automatically when the period is closed. Hjairna brings together actuals, budget, instructions and previous business context.

You stay in control of

When the forecast starts, which units are included and which guidelines apply.

Hjairna helps with

Prepares the workflow, loads the relevant material and identifies which assumptions need confirming.

01

Starting the forecast workflow

Write a message to Hjairna...

02 · Knowledge base

Earlier reporting shapes the forecast from the start.

Hjairna reads previous reports, open actions, known risks, recurring variances and confirmed assumptions for each unit before future months are filled in.

You stay in control of

Which history and guiding assumptions should apply to the forecast.

Hjairna helps with

Grounds the forecast in the business by using what is already known about each unit.

02

Reviewing earlier reporting

Knowledge base

The knowledge base is read before the forecast is calculated

Hjairna does not start from an empty forecast template. Each unit has history, risks, targets, actions and previously confirmed assumptions that affect the rest of the year.

Reading forecast context

4/4 sources reviewed

Read

Previous explanations

What explained the variances in January, February and March.

Read

Open actions

Commitments made by owners that affect costs, capacity or revenue.

Read

Current risks

Cost pressure, pipeline, staffing, delivery risks and recurring patterns.

Read

Communication preferences

How each owner usually responds, what material they need and which assumptions need confirming.

03 · Instructions

The forecast workflow is set up and started for all units.

Forecast horizon, scenarios, drivers, sign-off and special instructions are defined before the units receive their forecast tasks.

You stay in control of

Guidelines, scenario assumptions, approval steps and special instructions.

Hjairna helps with

Starts the unit workflows, distributes instructions and keeps the forecast process together.

03

Setting up the forecast workflow

Forecast April to December 2026

Draft6 steps · 18 units
  1. 1

    Read knowledge base

    Automatic
  2. 2

    Set instructions

    ManualManual review
    Forecast instruction

    Keep the approved hiring plan, update transport costs and ask the sales managers to validate the Q2 pipeline.

  3. 3

    Start unit workflows

    Automatic
  4. 4

    Fill in forecast

    Automatic
  5. 5

    Collect input

    Automatic
  6. 6

    Consolidate package

    ManualManual review

04 · Structure

January to March actuals and the remaining budget are mapped by unit.

Each unit gets a forecast structure where actuals up to and including March, the budget for April to December and previous assumptions sit at the right level.

You stay in control of

Unit structure, chart of accounts, budget version and which forecast lines to use.

Hjairna helps with

Creates a consistent forecast model for each unit and makes it ready to update.

04

Starting the forecast for each unit

Forecast by unit

  • Full-year forecast · 2026
  • BA North
  • Stockholm
  • Stockholm North
  • Stockholm South
  • Helsinki
  • Helsinki Operations
  • Helsinki Optimisation
  • BA South
  • Malmö
  • Malmö Retail
  • Malmö Enterprise
  • Gothenburg
  • Gothenburg West
  • BA West
  • Oslo
  • Oslo Logistics
  • Oslo Service

05 · Forecast

Future months are filled in with explained assumptions.

January to March are locked as actuals. April to December are rolled forward based on budget, YTD trend, open actions, business comments and instructions.

You stay in control of

Which assumptions should apply and which changes must be reviewed.

Hjairna helps with

Proposes a forecast and writes comments that show why the numbers change.

05

Filling in April to December

Jan to Mar actuals · Apr to Dec forecast

P&L forecast · BA North · 2026

Filling Apr
P&L
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
FY
Revenue
118
121
126
129
132
134
126
128
137
142
146
151
1,590
Gross margin
61.2%
61.7%
62.3%
62.0%
61.9%
62.1%
61.4%
61.6%
62.2%
62.5%
62.7%
62.9%
62.1%
Personnel costs
59
60
61
62
63
64
64
65
66
67
68
69
768
Other costs
15
16
18
18
19
19
18
18
19
20
20
21
221
EBITDA
17
19
21
22
23
24
21
22
25
27
29
31
281

Assumptions

Saved to the knowledge base

Hjairna starts writing assumptions as the forecast rows are filled in...

06 · Manager input

Owners receive a summary and specific forecast questions.

Each owner receives a tailored summary of their forecast, the assumptions used and the questions that need confirming.

You stay in control of

Which questions require an answer and when the forecast is locked.

Hjairna helps with

Writes clear questions, attaches the forecast material and collects replies at the right level.

06

Sending forecast questions

ToAnders· Head of BA North<anders@hjairna.se>
Ccinsights@hjairna.se
SubjectForecast BA North · April to December 2026: assumptions to confirm
Hjairna is drafting forecast questions based on the draft and the knowledge base.Send

07 · Consolidation

Unit forecasts are rolled up correctly to business areas and the group.

Hjairna consolidates the forecasts according to the organisational structure and flags conflicts, missing replies, changed assumptions and items that need approval.

You stay in control of

Final judgement, adjustments and approval of the consolidated forecast.

Hjairna helps with

Preserves the hierarchy, summarises drivers and makes differences in assumptions visible.

07

Consolidating forecasts

Forecast replies · BA North

0/3
  • E
    Stockholm North· Elin

    “Two larger deals should be included in Q2, but I want to weight the enterprise deal at 60% until the contract is signed.”

  • M
    Helsinki Operations· Mikael

    “Transport costs will stay high in Q2. I would not lower the assumption until the procurement negotiation is finished.”

  • L
    Helsinki Optimisation· Laura

    “The optimisation contracts continue to outperform plan. I think Q3 should be revised upwards slightly.”

Consolidation · Forecast

Replies validate assumptions by unit

Step 4 · Response collection

Collecting replies before the summary is created

Hjairna reads incoming replies from the BA North units and links them to the questions and variances that were sent out. Headings and conclusions are only created once all the input is in.

0/3 replies processed

08 · Forecast package

The full-year forecast is turned into a decision-ready package.

The forecast package summarises the full-year outlook, the bridge to budget, key assumptions, risks, upside and downside, and decision points.

You stay in control of

Messages, priorities and which decisions to raise.

Hjairna helps with

Builds the presentation material and keeps the link to forecast lines, comments and sources.

08

Building the forecast package

Slides

0/9
  • 1Cover
  • 2Full-year forecast
  • 3Assumptions
  • 4Key risks
  • 5Appendix
  • Appendices · by business area
  • 6BA North
  • 7BA South
  • 8BA West
  • 9BA Industrial

Board report

Building the slide overview

0/9

Presentation canvas

0/9
1

Cover

2

Full-year forecast

3

Assumptions

4

Key risks

5

Appendix

6

BA North

7

BA South

8

BA West

9

BA Industrial

Hjairna · Generated from the forecast workflow and confirmed assumptions

Hjairna · Generated 2 April 2026
Hjairna

Hjairna

Full-year forecast

April to December 2026

March actuals · budget · business comments · knowledge base

CONFIDENTIAL1 / 9
Slide 2 · Full-year forecast
Hjairna

Full-year forecast 2026

ItemActualBudgetPYΔ BΔ PY
Revenue487.2462.8441.6+24.4+45.6
COGS190.9183.4179.2+7.5+11.7
Gross profit296.3279.4262.4+16.9+33.9
Gross margin %60.8%60.4%59.4%+0.4 pp+1.4 pp
Personnel costs203.7199.6190.8+4.1+12.9
Other costs28.523.725.4+4.8+3.1
EBITDA64.156.146.2+8.0+17.9
EBITDA %13.2%12.1%10.5%+1.1 pp+2.7 pp
Comments
  • Full-year revenue is expected to finish around 4% above budget after a strong Q2 pipeline.
  • Transport costs are the largest uncertainty ahead of H2 and are tracked separately.
  • The EBITDA forecast assumes reduced consultant costs from Q3.
  • Three assumptions need to be revisited in the next monthly report.
CONFIDENTIAL2 / 9
Slide 3 · Assumptions
Hjairna

Key assumptions

#Observation
01The BA North pipeline is weighted up, but the enterprise deal is included at 60% probability.
02Transport costs stay above budget in Q2 and normalise gradually in H2.
03The hiring plan is kept in line with budget.
04Consultant costs from the system migration are reduced from September.
Comment

The highlights show a broad improvement: results above plan, a stronger margin, projects brought forward and continued high customer satisfaction.

CONFIDENTIAL3 / 9
Slide 4 · Risks to watch
Hjairna

Risks and decision points

#Observation
01The procurement negotiation determines whether the transport assumption needs adjusting in H2.
02The Q2 pipeline needs to be validated again after the April actuals.
03Two open actions from the March report affect the cost base in Q3.
Focus for next steps

The risks are concentrated in cost pressure and timing in Q2. The recommendation is to track the fuel issue separately and update the forecast after the procurement forum.

CONFIDENTIAL4 / 9
Appendices
Hjairna

Appendices

Summary by business area · 4 business areas

CONFIDENTIAL5 / 9
Appendix · Slide 6
Hjairna

BA North

Head of BA · Anders
ItemActualBudgetPYΔ BΔ PY
Revenue126.4118.0112.8+8.4+13.6
COGS47.645.946.1+1.7+1.5
Gross profit78.872.166.7+6.7+12.1
Gross margin %62.3%61.1%59.1%+1.2 pp+3.2 pp
Personnel costs51.550.848.4+0.7+3.1
Other costs8.45.97.2+2.5+1.2
EBITDA18.915.411.1+3.5+7.8
Comment

Net sales of SEK 126.4m, +7.1% on budget (+SEK 8.4m). EBIT of SEK 18.9m, +22.7% on budget, the clearest positive variance this month. Gross margin of 62.3%, +1.2 percentage points, mainly driven by the service mix.

Watch list

Fuel and transport costs weigh on Q2. The procurement forum on 17 April is the next key checkpoint.

CONFIDENTIAL6 / 9
Appendix · Slide 7
Hjairna

BA South

Head of BA · Maria
ItemActualBudgetPYΔ BΔ PY
Revenue138.7133.6128.4+5.1+10.3
COGS54.953.752.1+1.2+2.8
Gross profit83.879.976.3+3.9+7.5
Gross margin %60.4%59.8%59.4%+0.6 pp+1.0 pp
Personnel costs58.157.254.8+0.9+3.3
Other costs8.56.97.8+1.6+0.7
EBITDA17.215.813.7+1.4+3.5
Comment

Net sales of SEK 138.7m, +3.8% on budget. EBIT of SEK 17.2m, +9.1% on budget, a stable development. Limited fuel exposure, partly offset by surcharges to customers.

Watch list

Hiring three sales staff in Q2 will raise the cost base and should be tracked weekly.

CONFIDENTIAL7 / 9
Appendix · Slide 8
Hjairna

BA West

Head of BA · Johan
ItemActualBudgetPYΔ BΔ PY
Revenue112.6110.0106.9+2.6+5.7
COGS45.243.943.7+1.3+1.5
Gross profit67.466.163.2+1.3+4.2
Gross margin %59.9%60.1%59.1%−0.2 pp+0.8 pp
Personnel costs46.646.244.1+0.4+2.5
Other costs7.47.06.7+0.4+0.7
EBITDA13.412.912.4+0.5+1.0
Comment

Net sales of SEK 112.6m, +2.4% on budget. EBIT of SEK 13.4m, +4.1% on budget, but held back by high fuel exposure. Two larger contracts are expected to close in April, worth around SEK 11m in order intake.

Watch list

Fuel and transport costs are putting pressure on Q2. The forecast is adjusted by −SEK 2.5m.

CONFIDENTIAL8 / 9
Appendix · Slide 9
Hjairna

BA Industrial

Head of BA · Petter
ItemActualBudgetPYΔ BΔ PY
Revenue109.5103.593.5+6.0+16.0
COGS43.239.937.3+3.3+5.9
Gross profit66.363.656.2+2.7+10.1
Gross margin %60.5%61.4%60.1%−0.9 pp+0.4 pp
Personnel costs47.545.443.5+2.1+4.0
Other costs4.25.13.7−0.9+0.5
EBITDA14.613.19.0+1.5+5.6
Comment

Net sales of SEK 109.5m, +5.8% on budget. EBIT of SEK 14.6m, +11.4% on budget, a strong result. Marginal fuel impact, handled within budget.

Watch list

A framework agreement is extended in April, giving a stable order book ahead of Q2.

CONFIDENTIAL9 / 9

Hjairna · Generated from the forecast workflow and confirmed assumptions

09 · Knowledge base

Assumptions are saved for the next report and the next forecast.

Once the forecast is complete, confirmed assumptions, open risks, forecast changes and actions are saved in the knowledge base.

You stay in control of

Which assumptions are approved and which questions to track going forward.

Hjairna helps with

Makes what was learned available to future reports, emails, forecasts and chat replies.

09

Saving and handing over

Once the forecast workflow is complete

Write a message to Hjairna...

Want to see how Hjairna can support your forecasting process?

We would be happy to show you how the forecasting workflow can be tailored to your units, budget models, assumptions and decision forums.

Book a demo
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