Stock Markets March 13, 2026

Hemnet shares dip after February revenue hit by accounting shift tied to pay-on-sale model

Company reports 22% fall in February net sales as Sell First, Pay Later delays recognition; rollout expands through March

By Derek Hwang
Hemnet shares dip after February revenue hit by accounting shift tied to pay-on-sale model

Hemnet Group AB shares fell more than 2% after the Swedish property portal disclosed a 22% decline in February net sales, driven primarily by an accounting change that moves revenue recognition to the point of sale under a new pay-on-sale offering. The initial adoption and early sell-through data for the product in Stockholm are being monitored as the company extends the program across other regions.

Key Points

  • Hemnet reported a 22% decline in February net sales to 87.9 million crowns, with January-February net sales down 23% to 149.5 million crowns.
  • The company shifted revenue recognition with its Sell First, Pay Later model, recognising income on property sale rather than on listing publication; about 50% of eligible Stockholm sellers chose the option in February with a sell-through rate just below 20%.
  • Activity metrics weakened: published listings fell 30% to 8,700, paid listings fell 41% to 7,400, while average revenue per paid listing rose 11% to 9,082 crowns; B2B revenue declined 5% to 15.6 million crowns.

Shares of Hemnet Group AB slid just over 2% on Friday following the publication of February trading figures that showed a 22% reduction in net sales, a movement the company attributed mainly to an accounting shift linked to a newly introduced pay-on-sale model.

Net sales for the month of February were 87.9 million Swedish crowns, down from 112.2 million crowns in the same month a year earlier. For the combined January-February period, net sales fell 23% to 149.5 million crowns from 195 million crowns a year earlier.

Revenue generated from property sellers dropped 25% in February. That represents an improvement from the 31% decline recorded in January but marks a sharp deterioration versus the 4.4% fall reported in the fourth quarter of 2025 - the quarter immediately preceding the launch of the new model.

Jefferies analyst Giles Thorne cautioned that the February figures "must be seen in context," highlighting that the accounting change was the primary driver of the reported decline.


On activity metrics, published listings in February fell 30% to 8,700, compared with 12,500 a year earlier. That is a slight improvement versus January’s 32% decline, but it remains weaker than the 26.4% decline seen in the fourth quarter of 2025. Paid listings dropped 41% to 7,400.

Average revenue per paid listing increased 11% to 9,082 crowns in February, a deceleration from the 19% gain recorded in January. This metric has been one of the few consistent positives for Hemnet but showed signs of moderation in the latest month.

Business-to-business revenue, which covers agents, developers and advertisers, declined 5% to 15.6 million crowns from 16.3 million crowns.


Hemnet began piloting the new payment option, branded "Sell First, Pay Later," in Stockholm County on Feb. 2. Under this approach, revenue is recognised at the point of property sale rather than upon listing publication. In February, roughly half of eligible sellers in Stockholm selected the Sell First, Pay Later option, and the listings adopting the model showed a sell-through rate of just below 20% during the first month.

"Whilst still early, the initial data suggests that the sell-through-rate for 'Sell First, Pay Later' listings is in line with our expectations at just below 20% during the first month, indicating no particular quality deterioration," Jonas Gustafsson said.

New published listings in Stockholm outpaced the rest of Sweden by more than 20 percentage points year-on-year in February. The Sell First, Pay Later model was expanded to Västra Götaland County on March 2 and is scheduled for rollout across the remainder of Sweden on March 30.


Analyst coverage noted the company’s change in revenue recognition. Jefferies maintains a "buy" rating on Hemnet with a price target of 235 crowns, which the firm says implies 88% upside relative to Wednesday’s closing price of 125.20 crowns.

The February results illustrate the near-term impact of Hemnet’s shift in sales model on reported top-line figures and provide early operating data from the pilot in Stockholm ahead of a nationwide roll-out planned for late March.

Risks

  • Accounting and revenue recognition changes associated with the pay-on-sale model could continue to depress reported net sales in the near term - this affects financial reporting and investor perception in the technology-enabled real estate sector.
  • Adoption and sell-through rates for Sell First, Pay Later create uncertainty about the pace at which revenue will materialise, particularly as the model expands beyond the initial Stockholm pilot to other Swedish regions - this impacts listing volumes and monetisation for agents and developers.
  • A moderation in average revenue per paid listing or further declines in published and paid listings may reduce near-term revenue resilience for Hemnet and related advertising and B2B revenue streams.

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