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Simone SpA
Earnings Release • May 9, 2025
6532_10-k_2025-05-09_b87b65f7-34ff-4f45-8ba2-231f38b49c39.pdf
Earnings Release
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| Informazione Regolamentata n. 20310-16-2025 |
Data/Ora Inizio Diffusione 9 Maggio 2025 15:29:22 |
Euronext Growth Milan | |
|---|---|---|---|
| Societa' | : | SIMONE | |
| Identificativo Informazione Regolamentata |
: | 205352 | |
| Utenza - referente | : | SIMONEEST01 - - | |
| Tipologia | : | 1.1 | |
| Data/Ora Ricezione | : | 9 Maggio 2025 15:29:22 | |
| Data/Ora Inizio Diffusione | : | 9 Maggio 2025 15:29:22 | |
| Oggetto | : | THE BOARD OF DIRECTORS APPROVES THE DRAFT ANNUAL FINANCIAL STATEMENTS AND CONSOLIDATED FINANCIAL STATEMENTS AS AT 31 DECEMBER 2024 |
Testo del comunicato
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THE BOARD OF DIRECTORS APPROVES THE DRAFT ANNUAL FINANCIAL STATEMENTS AND CONSOLIDATED FINANCIAL STATEMENTS AS AT 31 DECEMBER 2024
Proposed dividend of Euro 0.01 per share
Key consolidated results as at December 31, 2024
- Value of production: EUR 17.6 million (EUR 18.9 million as at 31 December 2023);
- EBITDA: EUR 2.1 million (EUR 3.0 as at 31 December 2023);
- Net income: EUR 0.9 million (EUR 1.2 as at December 31, 2023;
- Net Financial Position (PFN): cash positive of EUR 0.3 million (cash positive of EUR 2.4 million at December 2023).
Main results of the issuer as at December 31, 2023
- Production Value: EUR 14.0 million;
- EBITDA: EUR 2.0 million
- Net income: EUR 1.4 million;
- Net Financial Position (PFN): cash positive of EUR 2.5 million.
Milan, 9 May 2025 – The Board of Directors of Simone S.p.A. ("Simone" or the "Company"), a company operating in the publishing sector listed on Euronext Growth Milan, met today and announced that it has reviewed and approved the company's draft financial statements and the consolidated financial statements as at December 31, 2024.
"We are proud to close a year characterised by significant technological investments and a consolidation of our market position, even though some external events had a significant impact on the financial statement numbers. The variance was heavily impacted by the time shift in turnover related to some leading public tenders, which were expected last autumn but were announced at the end of 2024 or, in some cases, not yet announced - said Luca Misso, CEO of the Company - The management was able to successfully navigate the Group in this context by continuing to grow and invest. Some important investments announced in the IPO have been completed, such as the strengthening of the web presence and digital innovation, the acquisition of 51% of Sa.Graf. S.r.l., as well as the expansion of the digital printing plant and the partnership signed with Il Foro Italiano. 2025 will be the year of the most relevant M&A transactions, thanks to which we will pursue objectives of expanding our publishing offer and diversifying in the education sector. With regard to core activities, some major competitions have been unblocked and we are in the front line to take advantage of them".
Main operating results of the Group
numerous texts produced.
In 2024, Simone S.p.A. continued the development programme outlined during the IPO, in line with the strategic objectives set. After the profound reorganisation within the company and of the entire publishing group that took place in 2023 and culminated with the landing on the EGM market managed by Borsa Italiana, the 2024 financial year is to be considered an extremely positive year in terms of investments made, but it was also a particularly difficult year for turnover, which was affected by a new change of scenario in the market for public competitions and legal publishing.
Value of production amounted to Euro 17.6 million, down from the previous year (Euro 18.9 million), with core revenues of Euro 16 million, mainly due to external causes linked to the approval times of many legislative reforms and the time shift related to the release of some leading competitions. The decrease in turnover is mainly attributable to the legal-professional segment (-€ 1.4 million compared to FY2023) attributable to Simone S.p.A. for about €400,000 and to Dike Giuridica S.r.l. for about €1 million. However, the turnover of the other business lines is growing, particularly the educational segment, which recorded an increase of about EUR 400,000, relating to
Editrice Ardea Web S.r.l. EBITDA amounted to EUR 2.1 million, -31% compared to 2023, with a revenue margin of 13% (compared to 18% in the same period of 2023), a result also affected by the public competitions market, characterised in 2024 by numerous small competitions and few major competitions such as
EBIT amounted to EUR 0.8 million -62% compared to the same period last year. The 36% increase in depreciation and amortisation compared to 31 December 2023 is mainly attributable to the investments made during the financial year 2024 in the amount of approximately EUR 3 million, related to the new digital printing plant and investments in software.
those announced in 2023, and this fragmentation led to an increase in unit costs related to the
The Net Income amounted to Euro 0.9 million compared to Euro 1.2 million as of 31 December 2023 due to the decrease in taxes of 90% for the Patent box option that the Parent Company will exercise in its 2024 tax return and will be valid for 5 years. The option allowed for an increase in income tax and regional business tax on expenses incurred by the company in relation to copyright-protected software that is used by the company in the conduct of its business.
The Net Financial Position – PFN is cash positive in the amount of €266,656. The change with respect to 31 December 2023, mainly relates to capital expenditure of approximately €3 million on the new digital printing plant and investments in software.
Equity amounted to €14.6 million, an increase from €14.0 million as of 31 December 2023. This increase is due to both the positive net result and the increase in the extraordinary reserve. Main Company Results
Value of production amounted to Euro 14 million, down compared to the previous year (Euro 15.4 million), with core revenues equal to Euro 12.7 million, mainly due to external causes linked to the approval times of many legislative reforms and to the time shift related to the release of some top competitions, resulting in a EBITDA of Euro 2 million -34% compared to 2023.
EBIT was Euro 1.2 million -47% compared to the same period of the previous year. The 13% increase in depreciation and amortisation compared to 31 December 2023 is mainly attributable to the investments made during the financial year 2024 of approximately EUR 1.0 million related to the new digital printing plant and investments in software.
The Net Income amounted to Euro 1.4 million compared to Euro 1.9 million as of 31 December 2023 due to the decrease in taxes of 90% for the Patent box option that the company will exercise at the time of the 2024 tax return and will be valid for 5 years. The option allowed for an increase in income tax and regional business tax on expenses incurred by the company in relation to copyrightprotected software that is used by the company in the conduct of its business.
The Net Financial Position - PFN as at 31 December 2024 amounted to a total of €2.5 million cash positive, the change in which was substantially affected by the significant investments made in the year related to the new printing plant and new software, but also to the payment of the investments recognised last year for the incurring of listing expenses, which were largely paid in 2024.
Equity amounted to Euro 15.7 million, up from Euro 14.6 million as at 31 December 2023.
Allocation of the Profit for the Year
The Board of Directors resolved to propose to the Shareholders' Meeting the following allocation of the profit for the year, amounting to EUR 1,402,301:
- to distribute a gross dividend, equal to Euro 0.01 for each of the shares that will be in circulation (excluding treasury shares in portfolio) on the day of entitlement to receive the dividend (record date), which will be paid on 25 June 2025, upon detachment of coupon no. 1 on 23 June 2025 (record date 24 June 2025), it being understood that the total amount of the dividend may never exceed the net profit for the year;
- to allocate EUR 70,115 to the legal reserve;
- to allocate the residual amount to the extraordinary reserve, the exact amount of which will be determined only at a later date, in relation to the definitive number of shares entitled to receive the dividend distribution on the date the dividend will accrue.
Simone S.P.A. Via Riviera di Chiaia 256, 80121, Napoli (NA) Web www.edizioni.simone.it| Tel. +39 081 8043920
Main events as at December 31, 2024
On February 9, 2024, the company announced that it had acquired the domain www.posizioniaperte.com, a website that helps job seekers to get in touch with companies and public agencies that are looking for staff. The acquisition helps to approach, in addition to the market of people seeking employment in the Public Administration, also the demand for jobs in the private sector.
On March 14, 2024, the Shareholders' Meeting of Simone, resolved the authorization for the purchase and disposal of treasury shares pursuant to Articles 2357 et seq. of the Civil Code.
The authorization to purchase treasury shares is valid for a period of 18 months from the day of the resolution. The authorization for the purchase and disposal is aimed at providing the Company with a useful strategic investment opportunity.
On March 20, 2024, Simone's Board of Directors initiated the plan to purchase and dispose of the Company's treasury shares.
On April 16, the company announced that it has entered into an industrial partnership with Contrader S.r.l., an Italian information and communication technology (ICT) company, with the aim of implementing the company's information systems through the application and use of artificial intelligence for the storage and management of its proprietary content.
The data in the A.I.'s availability are those owned by Simone, continuously updated and revised by the editors, thus, copyrighted; artificial intelligence is employed as a tool for archiving, management and development of the immense proprietary archive.
A second phase of the agreement, launched on September 18, resulted in the delivery of AI-based software capable of generating test papers for students and contestants, creating summaries and abstracts, and identifying the most up-to-date document on specific topics.
Il Gatto Verde Edizioni S.r.l, in May 2024, won the Andersen 2024 Award for the book 'Khat. Storia di un rifugiato' (Khat. Story of a refugee) by Ximo Abadia, the Andersen Prize 2024 in the category "Best comic book".
On 28 May 2024, Simone S.p.A. won the Industria Felix Prize for the best balance sheet achieved in 2022 among companies with registered offices in Campania in the communication, culture, information and entertainment sector, for management performance and Cerved financial reliability.
On June 24, the Company registered with the Court of Rome the newspaper "Ildiritto.it," an online newspaper dedicated to legal information. "Il Diritto," or more simply 'Il D,' is a newspaper of Dike Giuridica, a company active in the field of legal publishing and part of the Simone Group, which aims
to become a point of reference in legal information for legal professionals, legal scholars and all readers interested in such issues.
On 11 July 2024, the company applied for tax breaks under the Special Economic Zone ('ZES') and Decree-Law No. 39 'Transition 4.0' ('4.0') of 29 March 2024. The company invested EUR 2.5 million for a new digital printing plant, of which EUR 2.3 million is subsidised for both ZES and 4.0 purposes. The new plant is financed by a leasing transaction. The operation allowed a significant increase in the production capacity of the in-house plant for black-and-white productions and enables the publication of volumes that, due to limited print runs, are no longer marketed.
The delivery of the new digital printing plant, which was the subject of the ZES and Transition 4.0. tax benefit application, was completed on 15 November 2024. On 16 December 2024, the company announced that the tax credit provided in the context of the Special Economic Zone (SEZ), applied for by the company on 11 July 2024, was fully recognised.
On 27 November 2024, Simone's Board of Directors approved the issuance of a non-convertible, non-subordinated, unlisted, simple bond loan named 'Simone S.p.A. TV Eu6M + 2.35% 2024 - 2030' for a maximum amount of EUR 1.5 million. The funding from this loan is aimed at concluding strategic extraordinary finance transactions for the development of the business, in line with the market opportunities and programmatic growth lines declared during the IPO. On 17 December 2024, Banca Valsabbina S.C.p.A. subscribed to the entire bond issue for a maximum amount of €1.5 million.
On 20 December 2024 Simone S.p.A. signed the agreement for the acquisition of 51% of Sa.Graf S.r.l. Semplificata con Socio Unico (Sa.Graf), a Neapolitan printing company and former supplier of printing services to the Simone group.
The purpose of the transaction is to increase the group's vertical integration and improve production margins. Sa.Graf is in fact a small Neapolitan company, specialising in printing and publishing solutions: the results reported in the financial statements as at 31.12.2023 include an Ebitda of €0.1 million, against a turnover of €0.5 million, and a net financial debt at break-even on the date of closing, which took place in March 2025.
Main events after December 31, 2024
On January 13, 2025, the Company announced a new strategic investment in the field of Artificial Intelligence through a SAFE (Subscription Agreement for Future Equity) contract with Onepix Academy S.r.l., an innovative start-up engaged in the development of an advanced AI-based chatbot.
The percentage of the Company's participation in the capital of Onepix Academy S.r.l., will be determined according to the enhancement determined by the entry of new future investors, but cannot be less than 10 percent. The chatbot, specifically trained in the Italian language, aims to become an essential tool for preparing for exams and competitions.
On March 13, 2025, Simone announced that it had signed a contract to acquire Sa.Graf. S.r.l. con Socio Unico (Sa.Graf.). The transaction was finalized with the exchange of 23,000 Simone shares for 51 percent of Sa.Graf..
On March 26, 2025 Simone announced that it has reached an agreement with Il Foro Italiano S.r.l., a publishing company specializing in legal information, for the distribution of the magazine "Il Foro Italiano."
The agreement includes two distinct phases of execution. In the first, the distribution of the magazine in print format through Simone's production and distribution chain is planned. In the second, the agreement will be more defined and will cover also the distribution of digital products. It is estimated that the contract will be able to generate total revenues for Simone (thus including print and digital distribution) of approximately 1 million Euro when fully operational, starting with the next 2026 subscription campaign.
Foreseeable business development
Turnover in the competitions segment is expected to strengthen compared to 2024, and is expected to generate higher margins on the basis of a forecast concentration of turnover on a smaller number of competitions due to a number of flagship events (INPS and the Inland Revenue). At the same time, legal production, having overcome the issues of 2024, is expected to resume its normal trend with growth compared to 2024 already evident from the first quarter 2025 figures.
It is important to bear in mind that the most relevant business results are completely unrelated to the trend in the general publishing market, as they are predominantly linked to other factors such as the number of calls for tenders and the number of reforms enacted by the government and their promulgation times.
Other resolutions of the Board of Directors
The Board verified that the independent director's independence requirements are still met and updated the procedures on internal dealing and on the communication of privileged information to comply with the new regulations.
The Board of Directors resolved on the proposal to renew the appointment of the independent auditors, which will be submitted to the Shareholders' Meeting.
The Board has also set an Investor Day for 13 June 2025, to be held at the Pozzuoli (NA) plant, to create an opportunity for the company to meet and view the results of the most recent investments.
Convening of the Ordinary Shareholders' Meeting
The Board of Directors has resolved to convene the Ordinary Shareholders' Meeting of the Company for the approval of the financial statements for the year ended on December 31, 2023 on first call on June 13, 2025 and on second call on June 20, 2025, at the times and places to be announced in
Simone S.P.A. Via Riviera di Chiaia 256, 80121, Napoli (NA) Web www.edizioni.simone.it| Tel. +39 081 8043920
the related notice of convocation to be published in the manner and terms prescribed by applicable laws and regulations.
The notice of convocation of the Shareholders' Meeting and related documentation required by applicable legislation, including the draft financial statements as at December 31, 2024, the management report, the report of the Board of Statutory Auditors, the report of the independent auditors, as well as the directors' explanatory report on the items on the agenda of the Shareholders' Meeting, will be made available to the public in the manner and within the terms prescribed by law, and on the Company's website.
This press release is available in the 'Investor/Press Release' section of www.investors.simone.it and at .
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For the distribution of regulated information, Simone uses the SDIR system (), managed by Teleborsa S.r.l. - based in Piazza di Priscilla, 4 - Rome.
SIMONE SPA
Simone S.p.A., established in Naples in 2011, is a publishing company. It is at the head of the Group of the same name, which includessix companies, Simone S.p.A., Editrice Ardea S.r.l., Dike Giuridica S.r.l., Il Gatto Verde Edizioni S.r.l., Font Cafè S.r.l. and Libri e Professioni S.r.l., Sa.Graf. S.rl. and a brand, Edizione Simone, with over fifty years of history. Today, the company is a point of reference for the entire Italian publishing sector, in which it stands out for the large amount of highly specialised content it develops, prints, publishes, promotes and sells. Thanks to its brands, it is able to offer study manuals not only in the legal field but also for public competitions, professional qualifications, university entrance examinations and teaching in schools, not forgetting children's books.
Contacts:
__________
Investor Relator Euronext Growth Advisor Simone S.p.A Integrae SIM S.p.A Via Riviera di Chiaia, 256 – 80121 Napoli Piazza Castello, 24 – 20121 Milano Luca Misso Tel +39 0280506160 [email protected] [email protected]
Media Relations Twister communication group Via Valparaiso, 3 – 20144 Milano Lucia Saluzzi + 39 347 5536979 Lorenzo Zatta + 39 349 1848897 [email protected]
ATTACHMENTS:
A) CONSOLIDATED BALANCE SHEET AS AT 31/12/2024
B) CONSOLIDATED STATEMENT OF INCOME AS AT 31/12/2024
C) CONSOLIDATED NET FINANCIAL POSITION AS AT 31/12/2024
D) CONSOLIDATED CASH FLOW STATEMENT AS AT 31/12/2024
E) STATEMENT OF ISSUER'S BALANCE SHEET AS AT 31/12/2024
F) ISSUER STATEMENT OF INCOME AS AT 31/12/2024
G) ISSUER'S NET FINANCIAL POSITION AS AT 31/12/2024
H) ISSUER'S STATEMENT OF CASH FLOWS AS AT 31/12/2024
Allegato A Prospetti di STATO PATRIMONIALE CONSOLIDATO AL 31/12/2024
| STATO PATRIMONIALE | 31/12/2024 | 31/12/2023 | Variaizone |
|---|---|---|---|
| Immobilizzazioni immateriali nette | 6.441.014 | 6.737.584 | (296.570) |
| Immobilizzazioni materiali nette | 2.598.183 | 662.724 | 1.935.459 |
| Partecipazioni ed altre immobilizzazioni finanziarie | 122.307 | 187.198 | (64.891) |
| Attivo Fisso netto | 9.161.504 | 7.587.506 | 1.573.998 |
| Rimanenze di magazzino | 5.358.734 | 5.099.290 | 259.444 |
| Crediti commerciali | 4.025.393 | 3.478.152 | 547.241 |
| Debiti commerciali | (3.538.299) | (3.222.716) | (315.583) |
| Capitale circolante commerciale | 5.845.828 | 5.354.726 | 491.102 |
| Crediti vs controllanti | 48.740 | - | 48.740 |
| Crediti verso imprese sottoposte al controllo delle controllanti | 5.000 | 11.100 | (6.100) |
| Debiti verso imprese controllanti | - | (306.418) | 306.418 |
| Debiti verso imprese sottoposte al controllo delle controllanti | (8.263) | (15.753) | 7.490 |
| Altre attività correnti | 357.332 | 313.494 | 43.838 |
| Altre passività correnti | (1.202.739) | (1.612.769) | 410.030 |
| Crediti (Debiti) tributari | 3.152.597 | 2.085.203 | 1.067.394 |
| Ratei e risconti netti | (1.481.905) | (393.956) | (1.087.949) |
| Crediti (Debiti) previdenziali | (221.742) | (212.607) | (9.134) |
| Capitale circolante netto | 6.494.849 | 5.223.020 | 1.271.829 |
| Fondo per rischi ed oneri | (658.083) | (76.526) | (581.557) |
| Fondo TFR | (707.407) | (1.163.026) | 455.619 |
| Capitale Investito Netto (Impieghi) | 14.290.862 | 11.570.974 | 2.719.888 |
| Obbligazioni | 1.447.353 | - | 1.447.353 |
| Debiti finanziari | 5.653.744 | 5.339.063 | 314.681 |
| Altre passività | 360.000 | 630.000 | (270.000) |
| Debiti verso altri finanziatori | 33.744 | 238.628 | (204.884) |
| Debiti finanziari | 7.494.841 | 6.207.691 | 1.287.150 |
| Altri Titoli | (219.388) | (219.388) | 0 |
| Disponibilità liquide e mezzi equivalenti | (7.542.109) | (8.393.627) | 851.518 |
| Indebitamento Finanziario Netto | (266.656) | (2.405.324) | 2.138.668 |
| Capitale sociale | 4.627.200 | 4.627.200 | - |
| Riserva da soprapprezzo delle azioni | 2.070.000 | 2.070.000 | - |
| Riserva legale | 373.472 | 276.087 | 97.385 |
| Altre riserve | 7.071.209 | 5.716.010 | 1.355.199 |
| Utili (perdite) portati a nuovo | (221.559) | 73.113 | (294.672) |
| Risultato d'esercizio | 898.428 | 1.213.885 | (315.457) |
| Riserva negativa azioni proprie in portafoglio | (261.233) | - | (261.233) |
| Patrimonio netto | 14.557.517 | 13.976.295 | 581.222 |
| Totale Fonti | 14.290.861 | 11.570.971 | 2.719.890 |
Allegato B Prospetti di CONTO ECONOMICO CONSOLIDATO AL 31/12/2024
| Importi in Euro | 31/12/2024 | % vdp | Check31/12/2023 | % vdp |
|---|---|---|---|---|
| Ricavi delle vendite e delle prestazioni | 15.976.918 | 91% | 16.932.637 | 90% |
| Variazione delle rimanenze di prodotti finiti | 475.897 | 3% | 1.211.636 | 6% |
| Altri ricavi e proventi: | 1.130.446 | 6% | 729.798 | 4% |
| Valore della produzione | 17.583.262 | 100% | 18.874.071 | 100%0% |
| Acquisti di materie prime | 1.524.995 | 9% | 1.605.277 | 9% |
| Variazione rimanenze materie prime | 233.669 | 1% | 322.997 | 2% |
| Spese per prestazione di servizi | 8.646.506 | 49% | 9.094.331 | 48% |
| Godimento di beni di terzi | 602.562 | 3% | 547.810 | 3%0% |
| Valore aggiunto | 6.575.530 | 37% | 7.303.656 | 39%0% |
| Spese per il personale dipendente | 4.060.218 | 23% | 3.860.507 | 20% |
| Oneri diversi di gestione | 432.424 | 2% | 418.748 | 2%0% |
| Margine operativo lordo-Ebitda | 2.082.888 | 12% 0 |
3.024.401 | 16%0% |
| Ammortamenti | 1.312.645 | 7% | 965.938 | 5% |
| Accantonamenti | 19.798 | 0% | 76.722 | 0% |
| Reddito operativo-Ebit | 750.445 | 4% 0 |
1.981.742 | 10%0% |
| Proventi finanziari | 395.471 | 2% | 6.418 | 0% |
| Oneri finanziari | 187.652 | 1% | 188.293 | 1%0% |
| Risultato prima delle imposte-Ebt | 958.265 | 5% 0 |
1.799.866 | 10%0% |
| Imposte sul reddito | 59.836 | 0% | 585.981 | 3%0% |
| Risulato netto | 898.428 | 5% 0 |
1.213.885 | 6% |
Allegato C POSIZIONE FINANZIARIA NETTA CONSOLIDATO AL 31/12/2024
| DATI FINANZIARI | 31/12/2024 | 31/12/2023 | Variaizone |
|---|---|---|---|
| Depositi bancari | 5.160.430 | 3.727.802 | 1.432.628 |
| Denaro e altri valori in cassa | 8.599 | 39.834 | (31.235) |
| Disponibilità liquide | 5.169.030 | 3.767.636 | 1.401.394 |
| Attività finanziarie correnti | 2.373.079 | 4.625.990 | (2.252.911) |
| Obbligazioni (entro l'esercizio successivo) | 150.000 | - | 150.000 |
| Debiti verso soci per finanziamento (entro l'esercizio successivo) | - | - | |
| Debiti verso banche (entro l'esercizio successivo) | 1.627.263 | 1.983.784 | (356.521) |
| Debiti verso altri finanziatori (entro l'esercizio successivo) | 7.674 | 202.509 | (194.835) |
| Altri Debiti | 120.000 | 270.000 | (150.000) |
| Debiti finanziari a breve termine | 1.904.937 | 2.456.293 | (551.356) |
| Posizione finanziaria netta a breve termine | 5.637.172 | 5.937.333 | (300.161) |
| Attività finanziarie non correnti | 219.388 | 219.388 | (0) |
| Obbligazioni e obbligazioni (oltre l'esercizio successivo) | 1.297.353 | - | 1.297.353 |
| Debiti verso soci per finanziamento (oltre l'esercizio successivo) | - | ||
| Debiti verso banche (oltre l'esercizio successivo) | 4.026.481 | 3.355.280 | 671.201 |
| Debiti verso altri finanziatori (oltre l'esercizio successivo) | 26.070 | 36.118 | (10.048) |
| Altri Debiti | 240.000 | 360.000 | (120.000) |
| Posizione finanziaria netta a medio e lungo termine | 5.370.516 | 3.532.010 | 1.838.506 |
| Posizione finanziaria netta | 266.656 | 2.405.323 | (2.138.667) |
Allegato D RENDICONTO FINANZIARIO CONSOLIDATO AL 31/12/2024
| Metodo indiretto - descrizione | Esercizio 31/12/2024 |
Esercizio 31/12/2023 |
|---|---|---|
| A. Flussi finanziari derivanti dall'attività operativa Utile (perdita) dell'esercizio Imposte sul reddito Interessi passivi (interessi attivi) (Dividendi) (Plusvalenze) / minusvalenze derivanti dalla cessione di attività di cui immobilizzazioni materiali di cui immobilizzazioni immateriali di cui immobilizzazioni finanziarie |
898.428 59.836 (207.820) |
1.213.885 585.981 181.876 |
| 1. Utile (perdita) dell'esercizio prima delle imposte sul reddito, interessi, dividendi e plus/minusvalenze da cessione nel capitale circolante netto |
750.445 | 1.981.742 |
| Rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto Accantonamenti ai fondi Ammortamenti delle immobilizzazioni Svalutazioni per perdite durevoli di valore Rettifiche di valore di attività e passività finanziarie di strumenti finanziari derivati che non comportano movimentazione monetarie Altre rettifiche in aumento/(in diminuzione) per elementi non monetari Totale rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto 2. Flusso finanziario prima delle variazioni del capitale |
57.143 1.312.645 19.798 (9.998) 1.379.588 2.130.034 |
297.850 965.938 16.357 (23.025) 1.257.119 3.238.861 |
| circolante netto Variazioni del capitale circolante netto Decremento/(incremento) delle rimanenze Decremento/(incremento) dei crediti verso clienti Incremento/(decremento) dei debiti verso fornitori Decremento/(incremento) dei ratei e risconti attivi Incremento/(decremento) dei ratei e risconti passivi Altri decrementi/(Altri incrementi) del capitale circolante netto Totale variazioni del capitale circolante netto |
(259.444) (547.241) 315.583 (95.025) 1.182.975 (1.868.676) (1.271.829) |
(1.023.309) 233.691 521.646 (60.766) 196.807 (488.436) (620.366) |
| 3. Flusso finanziario dopo le variazioni del capitale circolante netto |
858.205 | 2.618.495 |
| Altre rettifiche | |||||
|---|---|---|---|---|---|
| Interessi incassati/(pagati) | 156.709 | (138.983) | |||
| (Imposte sul reddito pagate) | (59.836) | ||||
| Dividendi incassati | |||||
| (Utilizzo dei fondi) | 125.938 | (271.609) | |||
| Altri incassi/(pagamenti) | |||||
| Totale altre rettifiche | 222.811 | (410.591) | |||
| FLUSSO OPERATIVA (A) |
FINANZIARIO | DELL'ATTIVITA' | 1.081.016 | 2.207.904 | |
| B. Flussi finanziari derivanti dall'attività di investimento | |||||
| Immobilizzazioni materiali | |||||
| (Investimenti) | (2.427.688) | (143.173) | |||
| Disinvestimenti | |||||
| Immobilizzazioni immateriali | |||||
| (Investimenti) | (539.904) | (1.194.875) | |||
| Disinvestimenti | 16.060 | ||||
| Immobilizzazioni finanziarie | |||||
| (Investimenti) | 64.891 | (245.376) | |||
| Disinvestimenti | |||||
| Attività finanziarie non immobilizzate | |||||
| (Investimenti) | |||||
| Disinvestimenti | 2.252.911 | ||||
| (Acquisizione di rami d'azienda al netto delle disponibilità | |||||
| liquide) | |||||
| Cessione di rami d'azienda al netto delle disponibilità liquide | |||||
| FLUSSO | FINANZIARIO | DELL'ATTIVITA' | DI | (633.730) | (1.583.424) |
| INVESTIMENTO (B) | |||||
| C. Flussi finanziari derivanti dall'attività di finanziamento | |||||
| Mezzi di terzi | |||||
| Incremento (Decremento) debiti a breve verso banche | |||||
| Accensione finanziamenti | 3.822.669 | 697.697 | |||
| (Rimborso finanziamenti) | (2.060.636) | (992.951) | |||
| Mezzi propri | |||||
| Aumento di capitale a pagamento | 3.000.000 | ||||
| (Rimborso di capitale) | |||||
| Altre variazioni | (474.884) | (1.114.515) | |||
| Cessione (acquisto) di azioni proprie | (261.233) | ||||
| (Dividendi e acconti su dividendi pagati) | (71.809) | (415.938) | |||
| FLUSSO | FINANZIARIO | DELL'ATTIVITA' | DI | 954.108 | 1.174.653 |
| FINANZIAMENTO ( C ) |
| INCREMENTO (DECREMENTO) |
DELLE | 1.401.394 | 1.799.132 |
|---|---|---|---|
| DISPONIBILITA' LIQUIDE (A+-B+-C) | |||
| Disponibilità liquide a inizio esercizio | |||
| Depositi bancari e postali | 3.727.802 | 1.962.212 | |
| Assegni | 27.951 | 6.292 | |
| Danaro e valori in cassa | 11.883 | 288.689 | |
| Totale disponibilità liquide a inizio esercizio | 3.767.636 | 1.968.504 | |
| Di cui non liberamente utilizzabili | |||
| Disponibilità liquide a fine esercizio | |||
| Depositi bancari e postali | 5.160.430 | 3.727.802 | |
| Assegni | 27.951 | ||
| Danaro e valori in cassa | 8.599 | 11.883 | |
| Totale disponibilità liquide a fine esercizio | 5.169.030 | 3.767.636 | |
| Di cui non liberamente utilizzabili |
Allegato E Prospetti di STATO PATRIMONIALE EMITTENTE AL 31/12/2024
| STATO PATRIMONIALE | 31/12/2024 | 31/12/2023 | Variaizone |
|---|---|---|---|
| Immobilizzazioni immateriali nette | 4.317.999 | 4.410.681 | (92.682) |
| Immobilizzazioni materiali nette | 1.024.993 | 638.231 | 386.762 |
| Partecipazioni ed altre immobilizzazioni finanziarie | 3.251.074 | 2.910.661 | 340.413 |
| Attivo Fisso netto | 8.594.065 | 7.959.573 | 634.492 |
| Rimanenze di magazzino | 3.450.217 | 3.470.092 | (19.875) |
| Crediti commerciali | 2.527.079 | 2.341.766 | 185.313 |
| Debiti commerciali | (2.520.436) | (2.197.730) | (322.706) |
| Capitale circolante commerciale | 3.456.860 | 3.614.128 | 157.268 - |
| Crediti vs imprese controllate e controllanti | 2.450.920 | 2.014.990 | 435.930 |
| Debiti vs imprese controllate e controllanti | (614.023) | (734.257) | 120.234 |
| Debiti verso imprese sottoposte al controllo delle controllanti | (8.263) | (15.753) | 7.490 |
| Altre attività correnti | 188.115 | 138.439 | 49.676 |
| Altre passività correnti | (959.418) | (1.275.748) | 316.330 |
| Crediti (Debiti) tributari | 2.960.703 | 1.939.216 | 1.021.487 |
| Ratei e risconti netti | (1.501.025) | (601.095) | (899.930) |
| Crediti (Debiti) previdenziali | (173.960) | (164.350) | (9.610) |
| Capitale circolante netto | 5.799.908 | 4.915.570 | 884.338 |
| Fondo per rischi ed oneri | (592.604) | (76.526) | (516.078) |
| Fondo TFR | (605.863) | (1.098.370) | 492.507 |
| Capitale Investito Netto (Impieghi) | 13.195.506 | 11.700.247 | 1.495.259 |
| Obbligazioni | 1.447.353 | - | 1.447.353 |
| Debiti finanziari | 3.277.248 | 4.558.931 | (1.281.683) |
| Altre passività | 360.000 | 630.000 | (270.000) |
| Debiti verso altri finanziatori | 33.744 | 51.320 | (17.576) |
| Debiti finanziari | 5.118.345 | 5.240.251 | (121.906) |
| Altri Titoli | (219.388) | (219.388) | 0 |
| Disponibilità liquide e mezzi equivalenti | (7.353.893) | (7.957.622) | 603.729 |
| Indebitamento Finanziario Netto | (2.454.936) | (2.936.759) | 481.823 |
| Capitale sociale | 4.627.200 | 4.627.200 | - |
| Riserva da soprapprezzo delle azioni | 2.070.000 | 2.070.000 | - |
| Riserva legale | 373.472 | 276.087 | 97.385 |
| Altre riserve | 7.438.703 | 5.716.010 | 1.722.693 |
| Utili (perdite) portati a nuovo | - | - | - |
| Risultato d'esercizio | 1.402.300 | 1.947.706 | (545.406) |
| Riserva negativa azioni proprie in portafoglio | (261.233) | - | (261.233) |
| Patrimonio netto | 15.650.442 | 14.637.003 | 1.013.439 |
| Totale Fonti | 13.195.506 | 11.700.244 | 1.495.262 |
Allegato F Prospetti di CONTO ECONOMICO EMITTENTE AL 31/12/2024
| Importi in Euro | 31/12/2024 | % vdp | Check31/12/2023 | % vdp |
|---|---|---|---|---|
| Ricavi delle vendite e delle prestazioni | 12.659.973 | 90% | 14.107.344 | 92% |
| Variazione delle rimanenze di prodotti finiti | 131.068 | 1% | 607.865 | 4% |
| Altri ricavi e proventi: | 1.247.337 | 9% | 676.094 | 4% |
| Valore della produzione | 14.038.378 | 100% | 15.391.303 | 100%0% |
| Acquisti di materie prime | 1.006.054 | 7% | 893.522 | 6% |
| Variazione rimanenze materie prime | 150.943 | 1% | 296.397 | 2% |
| Spese per prestazione di servizi | 7.189.896 | 51% | 7.321.502 | 48% |
| Godimento di beni di terzi | 487.649 | 3% | 454.630 | 3%0% |
| Valore aggiunto | 5.203.836 | 37% | 6.425.252 | 42%0% |
| Spese per il personale dipendente | 2.934.455 | 21% | 3.126.794 | 20% |
| Oneri diversi di gestione | 315.113 | 2% | 330.508 | 2%0% |
| Margine operativo lordo-Ebitda | 1.954.267 | 14% | 2.967.950 | 19%0% |
| Ammortamenti | 777.688 | 6% | 691.223 | 4% |
| Accantonamenti | 12.713 | 0% | 76.722 | 0% |
| Reddito operativo-Ebit | 1.163.867 | 8% | 2.200.005 | 14%0% |
| Proventi finanziari | 445.351 | 3% | 455.060 | 3% |
| Oneri finanziari | 145.256 | 1% | 144.420 | 1%0% |
| Risultato prima delle imposte-Ebt | 1.463.962 | 10% | 2.510.645 | 16%0% |
| Imposte sul reddito | 61.663 | 0% | 562.938 | 4%0% |
| Risulato netto | 1.402.300 | 10% | 1.947.707 | 13% |
Allegato G POSIZIONE FINANZIARIA NETTA EMITTENTE AL 31/12/2024
| DATI FINANZIARI | 31/12/2024 | 31/12/2023 | Variaizone |
|---|---|---|---|
| Depositi bancari | 4.980.072 | 3.325.610 | 1.654.462 |
| Denaro e altri valori in cassa | 742 | 6.021 | (5.279) |
| Disponibilità liquide | 4.980.814 | 3.331.631 | 1.649.183 |
| Attività finanziarie correnti | 2.373.079 | 4.625.990 | (2.252.911) |
| Obbligazioni (entro l'esercizio successivo) | 150.000 | - | 150.000 |
| Debiti verso soci per finanziamento (entro l'esercizio successivo) | - | ||
| Debiti verso banche (entro l'esercizio successivo) | 871.158 | 1.709.350 | (838.192) |
| Debiti verso altri finanziatori (entro l'esercizio successivo) | 7.674 | 15.202 | (7.528) |
| Altri Debiti | 120.000 | 270.000 | (150.000) |
| Debiti finanziari a breve termine | 1.148.832 | 1.994.552 | (845.720) |
| Posizione finanziaria netta a breve termine | 6.205.061 | 5.963.069 | 241.992 |
| Attività finanziarie non correnti | 219.388 | 219.388 | (0) |
| Obbligazioni e obbligazioni (oltre l'esercizio successivo) | 1.297.353 | 1.297.353 | |
| Debiti verso soci per finanziamento (oltre l'esercizio successivo) | - | ||
| Debiti verso banche (oltre l'esercizio successivo) | 2.406.090 | 2.849.581 | (443.491) |
| Debiti verso altri finanziatori (oltre l'esercizio successivo) | 26.070 | 36.118 | (10.048) |
| Altri Debiti | 240.000 | 360.000 | (120.000) |
| Posizione finanziaria netta a medio e lungo termine | 3.750.125 | 3.026.311 | 723.814 |
| Posizione finanziaria netta | 2.454.936 | 2.936.758 | (481.822) |
Allegato H RENDICONTO FINANZIARIO EMITTENTE AL 31/12/2024
| Esercizio 31/12/2024 |
Esercizio 31/12/2023 |
|---|---|
| 1.402.301 61.663 (300.095) |
1.947.706 562.938 138.173 (448.813) |
| 1.163.867 | 2.200.004 |
| 14.254 777.688 12.713 27.603 |
268.338 691.223 16.357 |
| 832.258 | 975.918 |
| 1.996.124 | 3.175.922 |
| 19.875 (185.313) 339.858 (283.124) 1.183.054 (1.712.612) |
(311.468) 507.529 270.146 (88.527) 184.967 (1.582.867) |
| 1.357.864 | (1.020.220) 2.155.702 |
| (638.261) |
Simone S.P.A. Via Riviera di Chiaia 256, 80121, Napoli (NA) Web www.edizioni.simone.it| Tel. +39 081 8043920
| Altre rettifiche | ||
|---|---|---|
| Interessi incassati/(pagati) | 172.131 | (138.173) |
| (Imposte sul reddito pagate) | (61.663) | (4.950) |
| Dividendi incassati | 324.000 | |
| (Utilizzo dei fondi) | (492.507) | (189.553) |
| Altri incassi/(pagamenti) | ||
| Totale altre rettifiche | (382.039) | (8.676) |
| FLUSSO FINANZIARIO DELL'ATTIVITA' OPERATIVA (A) |
975.825 | 2.147.026 |
| B. Flussi finanziari derivanti dall'attività di investimento | ||
| Immobilizzazioni materiali | ||
| (Investimenti) | (650.824) | (123.083) |
| Disinvestimenti | ||
| Immobilizzazioni immateriali | ||
| (Investimenti) | (420.944) | (925.417) |
| Disinvestimenti | ||
| Immobilizzazioni finanziarie | ||
| (Investimenti) | (340.413) | (480.228) |
| Disinvestimenti | ||
| Attività finanziarie non immobilizzate | ||
| (Investimenti) | ||
| Disinvestimenti | 2.252.911 | |
| (Acquisizione di rami d'azienda al netto delle disponibilità liquide) |
||
| Cessione di rami d'azienda al netto delle disponibilità liquide | ||
| FLUSSO FINANZIARIO DELL'ATTIVITA' DI |
840.730 | (1.528.728) |
| INVESTIMENTO (B) | ||
| C. Flussi finanziari derivanti dall'attività di finanziamento | ||
| Mezzi di terzi | ||
| Incremento (Decremento) debiti a breve verso banche | ||
| Accensione finanziamenti (Rimborso finanziamenti) |
1.888.153 (1.722.483) |
297.654 (584.321) |
| Mezzi propri | ||
| Aumento di capitale a pagamento | 3.000.000 | |
| (Rimborso di capitale) | ||
| Altre variazioni | ||
| Cessione (acquisto) di azioni proprie | (261.233) | |
| (Dividendi e acconti su dividendi pagati) | (71.809) | |
| FLUSSO FINANZIARIO DELL'ATTIVITA' DI |
(167.372) | 2.713.333 |
| FINANZIAMENTO ( C ) |
| INCREMENTO (DECREMENTO) |
DELLE | 1.649.183 | 3.331.631 |
|---|---|---|---|
| DISPONIBILITA' LIQUIDE (A+-B+-C) | |||
| Disponibilità liquide a inizio esercizio | |||
| Depositi bancari e postali | 3.325.610 | 997.470 | |
| Assegni | 4.187 | ||
| Danaro e valori in cassa | 1.834 | 2.348 | |
| Totale disponibilità liquide a inizio esercizio | 3.331.631 | 999.818 | |
| Di cui non liberamente utilizzabili | |||
| Disponibilità liquide a fine esercizio | |||
| Depositi bancari e postali | 4.980.072 | 3.325.610 | |
| Assegni | 4.187 | ||
| Danaro e valori in cassa | 742 | 1.834 | |
| Totale disponibilità liquide a fine esercizio | 4.980.814 | 3.331.631 | |
| Di cui non liberamente utilizzabili |
| Fine Comunicato n.20310-16-2025 | Numero di Pagine: 22 |
|---|---|
| --------------------------------- | ---------------------- |