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Arras Group Earnings Release 2023
6505_10-k_2024-05-28_8a00dce8-f637-486c-b6e1-2eb9a025c17a.pdf
Earnings Release
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PRESS RELEASE
ARRAS GROUP APPROVES THE DRAFT ANNUAL FINANCIAL STATEMENTS AND CONSOLIDATED FINANCIAL STATEMENTS AS AT 31 DECEMBER 2023
MAIN CONSOLIDATED RESULTS AS AT 31 DECEMBER 2023
- Value of Production: 3.2 million Euro compared to 1.6 million Euro (+99%) as at 31 December 2022;
- EBITDA: negative for 2.1 million Euro compared to negative 0.9 million Euro (-136,6%) as at 31 December 2022;
- Net result: negative for 2.4 million Euro compared to negative 0.9 million Euro as at 31 December 2022;
- Net Financial Debt: (cash positive) of 0.2 million Euro, an improvement compared to the value (cash negative) of 0.3 million Euro as at 31 December 2022.
MAIN RESULTS OF THE ISSUER AS AT 31 DECEMBER 2023
- Value of Production: 0.8 million Euro compared to 0.7 million Euro (+7,3%) as at 31 December 2022;
- EBITDA: negative for 1.6 million Euro compared to negative 0.2 million Euro (-570,7%) as at 31 December 2022;
- Net Profit: negative for 1.8 million Euro compared to negative 0.3 million Euro at of 31 December 2022;
- Net Financial Debt: (cash positive) of 0.4 million Euro, an improvement over the (cash positive) value of 0.1 million Euro as at 31 December 2022.
Milan, 28th May 2024 – The Board of Directors of Arras Group S.p.A. ("Arras Group" or the "Company"), a technology company for the real estate development of second homes mainly in Sardinia, listed on the professional segment of Euronext Growth Milan, met today, announced that it has examined and approved the company's draft financial statements and consolidated financial statements for the year ended 31 December 2023.
"2023 has been confirmed as a year of recovery for the real estate market, and Arras Group has consolidated its prominent position on the Real Estate scene,' said Enrico Arras, President and CEO of Arras Group. "The decision to extend our presence outside Italy has proved to be a winning one: thanks to the opening of the showroom in Neuchatel, Switzerland, we have been able to intercept a particularly strong local demand. Thanks to the financial resources raised in the IPO phase and our business model, we are determined to continue our potential growth path".
ARRAS GROUP S.P.A.
Largo Domodossola n°07, 20145, Milano (MI) Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected] P.IVA 11311540964
Main Consolidated Operating Results
As at 31 December 2023, Value of Production reached 3.2 million Euro due to the completion of the Maestrale project for 0.7 million Euro and to the change in inventories recorded in the period due to the work progress of construction sites for a total of 2.3 million Euro.
EBITDA was negative for 2.1 million Euro, down 136,6% from the negative 0.9 million Euro as at 31 December 2022. This result is mainly due to a delay in the progress of works, as better described below in the section on events after the year-end.
EBIT was negative for 2.4 million Euro, down 61% from the same period of the previous year, negative for 0.9 million Euro. This was negatively impacted by the increase in the incidence of amortization and depreciation of start-up and expansion costs.
The Net Result was a negative 2.4 million Euro compared to a negative 0.9 million Euro as at 31 December 2022, as a result of the business dynamics highlighted above.
Net Financial Debt is (cash positive) of 0.2 million Euro, an improvement over the (cash negative) value of 0.3 million Euro as at 31 December 2022.
It should be noted that the Consolidated Shareholders' Equity was negative for €0.7 million due to the overall loss recognised at Group level. It should also be noted that the individual shareholders' equity of the subsidiaries included in the consolidation area, with the exception of Blue Wave 2 S.r.l. (for which, however, a capital contribution was made in the days prior to the preparation of the financial statements in order to bring its shareholders' equity back into the positive), are positive and none of the entities are in the conditions set forth in Articles 2446 and 2447 of the Italian Civil Code (or, for limited liability companies, in Articles 2482-bis and 2482-ter of the Italian Civil Code). Furthermore, all subsidiaries have an intact share capital, thanks also to the waiver of receivables by the parent company.
In March 2024, the reference shareholder made a total payment of €1 million, to be used on future capital increases that may be resolved by the Company, thus recapitalising the company (for more information, see the section 'Information on significant events after the end of the period').
Significant events as at 31 December 2023
On 2 August 2023, the Company received, from Borsa Italiana S.p.A., the measure of admission to trading of its ordinary shares (the 'Ordinary Shares') and warrants (the 'Warrants') on the Euronext Growth Milan market - professional segment ('EGM PRO'), a multilateral trading system organised and managed by Borsa Italiana S.p.A..
The admission took place following a placement exclusively addressed to professional and institutional investors, both Italian and foreign, for a total number of 1.910.000 Ordinary Shares (the
'Placement'). The Placing price of the Ordinary Shares was set at 1,00 Euro per Ordinary Share, with total inflows of approximately 1.9 million Euro and an expected market capitalization at the date of commencement of trading of over 5.3 million Euro, calculated on the basis of the offer price and exclusively on the number of Ordinary Shares subject to admission to trading (thus not considering multiple voting shares), with a free float of 12,28% (also calculated on the Ordinary Shares only). As part of the Placement, 1.810.000 Warrants were also issued, with a conversion ratio of 1Ordinary
Share for every 2 Warrants held at a conversion price calculated on the Placing price plus 10% for each exercise period, according to a composite growth, under the terms and conditions set out in the Warrant Rules.
The commencement date of trading of the Ordinary Shares and the Warrants was 4 August 2023. The press release can be found on .
On 8 September 2023, the Board of Directors resolved to establish a branch in Switzerland, in the city of Neuchâtel, named Arras Group SpA, Swiss Branch, Neuchatel. The press release can be found on .
On 1 December 2023, Dr Massimo Silipo resigned from his role as Chief Financial Officer (CFO) with immediate effect for reasons related to personal matters. The Company has appointed Dr Andrea Picciau as the new Chief Financial Officer.
The press release can be found on .
Significant events after 31 December 2023
On 11 March 2024, announces that the Company intends to avail itself of the longer term of 180 days, pursuant to Article 2364, paragraph 2, of the Italian Civil Code, for the purpose of approval by the Shareholders' Meeting of the financial statements closed as at 31 December 2023. The reasons supporting this choice derive from requirements relating to the Company's structure and, in particular, to the internalization process of accounting that began in October.
The Board of Directors, on that date, also took note of the progress of construction sites underway. In particular, compared to the forecasts reported in the Registration Document and the last update on the progress of the real estate projects of 12 January 2024, it should be noted that the expected completion date for the White Pearl project slipped from the first half of 2024 to the third quarter 2024.
The release can be found on .
On 15 March 2024,shareholder Enrico Arras made a total payment of 1 million Euro, to be deducted from future capital increases that may be resolved by the company, as per the press release of 11 March 2024. The purpose of this payment is to ensure the coverage of presumed operating losses, also due to increased delays in the progress of construction sites, as well as to provide the company with financial resources to meet short-term cash requirements.
The press release can be found on .
The Company has strengthened its internal organizational structure with the entry of 2 project managers dedicated to the supervision of operational activities, in order to ensure a more stringent control over the progress of works on construction sites, in order to ensure compliance with the deadlines set out in the Budget and the production GANTT; to strengthen the Administration, Finance and Control area, a senior accountant was hired starting from January 2024 and an Accounts Expert who will be operational from the end of May, as anticipated in the press release on the progress of real estate projects of 12 January 2024.
On 17 April 2024, the company obtained the Survey Certificate through Synesgy, the "certifying body in the ESG sphere of the CRIBIS group", enabling it to map the materiality and issues in the sphere of sustainability, thus highlighting the most relevant facts realized in the reporting year in question, providing its stakeholders with an immediate, but above all certified picture - since it responds to internationally recognized parameters - of its activity.
The awareness process initiated has led to the highlighting of a virtuous path by ARRAS GROUP S.P.A., witnessed by the concordance of its actions with 8 of the 17 SDGs (Sultaniale Development Goals) parameters recognized by the United Nations and thus obtaining an ESG B 'good' score, proving its great commitment and dedication to respecting the environment.
On 13 May 2024, the Company announces that the Board of Directors did not approve the draft financial statements as at 31 December 2023 because, not having completed its work to examine the documentation supporting the draft financial statements and in need of further clarification with respect to events after 31 December 2023, it expressed the need, based on the information available at the date, to have more time for an accurate analysis of the financial, economic and equity situation of the Company and the Group. The Board of Directors therefore decided to postpone the approval of the draft financial statements and consolidated financial statements as at 31 December 2023. This postponement is part of the longer term of 180 days, pursuant to of Article 2364, paragraph 2, of the Italian Civil Code.
The press release can be found on .
On 24 May 2024, the company took note of the irrevocable and with immediate effect resignation of director Dr. Jean Christophe Babin submitted on the same date and motivated by supervening professional commitments that could not be reconciled with the office held.
At present, according to company records, the resigning director holds an 18,23% stake in the company's share capital. He is not entitled to any indemnity or other benefits following the termination of his office.
The press release can be found on .
Foreseeable development of operations
As an update to what has already been communicated on 12 January and 11 March 2024, we provide a brief description of the current state of progress:
In relation to no. 1 residential unit inherent to the Blu Wave project, the sale is expected to proceed with the signing of a notarial deed by 30/06/24 and in relation to no. 51 residential units inherent
ARRAS GROUP S.P.A.
Largo Domodossola n°07, 20145, Milano (MI) Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected]
to the Emerald, White Pearl, The View, Castel View, Badesi Mare Lotto 1 projects, the sale is expected to proceed with the signing of a notarial deed by 31/12/24. The expected date of the notarial deed for the White Pearl project and the Emerald project is expected in third quarter 2024. The operating vehicles active as at 31 December 2023 are as follows:
- IL MAESTRALE SRL
- VILLA THE WAVE SRL (BLUE WAVE)
- WHITE PEARL SRL
- VIEW SRL (THE VIEW)
- I VILLINI DEL POETTO SRL
- SUNRISE CANNIGIONE SRL
- BADESI MARE SRL
- PALAZZO GAUDINA SRL
- WHITE PEARL SRL
- DIAMONDS SRL
- CASTEL GROUP SRL (CASTEL VIEW)
- SEASIDE SRL
- BLU WAVE 2 SRL (BLU WAVE TWO)
- BLU WAVE 17 53 SRL
Allocation of the Loss for the Year
The Board of Directors approved to propose to the Shareholders' Meeting to carry the lossforward.
Other resolutions of the Board of Directors
Taking note of the resignation of Director Jean-Cristophe Babin
The Board of Directors took note of the resignation, submitted on 24 May 2024 and effective immediately, of the director Jean-Cristophe Babin due to unexpected professional commitments that cannot be reconciled with the office held, as previously communicated to the market. The Board of Directors postponed to a subsequent meeting the approval of the resolutions necessary and consequent to the resignation, in accordance with the law and the Statute.
Proposal of Proxy for the Board of Directors to Increase Share Capital Pursuant to Article 2443 of the Italian Civil Code
The Board of Directors resolved to submit to the approval of the Shareholders' Meeting, in extraordinary session, a proposal to delegate the Board of Directors, pursuant to Article 2443 of the Italian Civil Code to increase the share capital, up to a maximum total amount of Euro 5,000. 000 (five million), including any share premium, to be executed for cash, in one or more tranches, within five years from the date of the resolution, through the issue of ordinary shares without par value,
ARRAS GROUP S.P.A.
Largo Domodossola n°07, 20145, Milano (MI)
Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected]
in dematerialised form, with the same characteristics as those in circulation and regular enjoyment, also excluding option rights pursuant to Article 2441, paragraph 4, second sentence, and 5 of the Italian Civil Code (the 'Proxy'). If the proposal is approved by the Extraordinary Shareholders' Meeting, the Proxy may be exercised by the Board of Directors within a period of five years from the date of the shareholders' resolution granting the Proxy.
Other resolutions
The Board of Directors today abrogated the 'Procedure for submitting to the Euronext Growth Advisor the evaluation of the independent director' already adopted by the Company, in order to comply with the recent amendments to the Euronext Growth Milan Issuers' Regulations referred to in Borsa Italiana S.p.A. Notice No. 43747 of 17 November 2023, which came into force on 4 December last, with particular reference to the provisions contained in Article 6-bis, concerning the appointment of the independent director. Therefore, considering the elimination of the burden on Euronext Growth Advisor of assessing the independence requirements of the candidates for the office of independent director of all the companies already admitted to the EGM, the Issuer's Board of Directors remains responsible for assessing the existence of such requirements after the appointment, and once a year thereafter, on the basis of the information provided by the interested party or available to the Issuer. To this end, the Board of Directors has identified, by approving a specific policy in this regard, the quantitative and qualitative criteria to be taken into consideration in order to carry out this annual assessment, which will be valid until the expiration of the current term of office.
The Board of Directors, therefore, on the basis of the information received, has verified that the independent director Mario Benito Mazzoleni meets all the quantitative and qualitative requirements set forth by Article 147-ter of the Consolidated Law on Finance, as well as by the policy adopted, and that his independence with respect to the Company has therefore been verified.
The Board of Directors also resolved to convene the next Shareholders' Meeting, also in extraordinary session, in order to adopt the amendments necessary to conform the current Bylaws to the new provisions of the EGM Issuers' Regulations, as well as to Law No. 21/2024 (the so-called Capital Law) with reference to the regulation of issuers with widespread financial instruments.
Convocation of the Ordinary and Extraordinary Shareholders' Meeting
The Board of Directors resolved to convene the Ordinary and Extraordinary Shareholders' Meeting of the Company on 28 June 2024, at the time and place to be announced in the relevant notice to be published in accordance with the terms and conditions set forth in the applicable laws and regulations, to deliberate and discuss the following agenda:
Ordinary part:
-
- Examination and approval of the financial statements of Arras Group S.p.A. for the year ended 31 December 2023; presentation of the consolidated financialstatementsforthe year ended 31 December 2023; related and consequent resolutions;
-
- Determination of the allocation of the loss for the year; related and consequent resolutions;
Extraordinary part:
-
- Assignment to the Board of Directors, pursuant to Article 2443 of the Italian Civil Code, of the proxy to increase the share capital, up to a maximum total amount of Euro 5,000,000 (five million), inclusive of any share premium, in one or more tranches and in a divisible and progressive manner, for payment, also excluding option rights pursuant to Article 2441, paragraph 4, second sentence, and paragraph 5, of the Italian Civil Code; related and consequent resolutions;
-
- Amendment of the current text of the bylaws following (i) the amendments made to the Euronext Growth Milan Issuers' Regulations concerning the evaluation of the existence of the requirements for independent directors asset forth in Notice No. 43747 of Borsa Italiana S.p.A. as well as (ii) the entry into force of Law No. 21/2024 (the so-called Capital Law); related and consequent resolutions.
The notice of call of the Shareholders' Meeting and the related documentation required by the applicable regulations, including the draft financial statements and the consolidated financial statements as of 31 December 2023, the report on operations, 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 time limits set forth by law, and on the Company's website.
This press release is available for download in the 'Investor/Press Release' section of the website and at .
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For the distribution of the Regulated Information, Arras Group S.p.A. uses the distribution system () managed by Computershare S.p.A. with registered office in Milan, via Lorenzo Mascheroni 19 and authorised by CONSOB.
ARRAS GROUP
Arras Group is a technology company for real estate development of second homes, primarily in Sardinia, listed on the professional segment of Euronext Growth Milan. The company was founded in 2020 on the initiative of Enrico
ARRAS GROUP S.P.A. Largo Domodossola n°07, 20145, Milano (MI) Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected] P.IVA 11311540964
Arras, who has been working in the real estate sector for over 10 years. Structured as an operational holding company, Arras Group ("Arras Group" or the "Group"), develops each initiative with an ad hoc real estate vehicle wholly controlled by the same, keeping under Arras Group S.p.A. all central services such as feasibility studies, planning and marketing with the aim of becoming the point of reference for those who want to purchase an exclusive property, characterised by the highest standards in the sector, also in terms of applied technology and environmental impact.
Contacts: Investor Relator Euronext Growth Advisor Arras Group S.p.A Integrae SIM S.p.A Largo Domodossola, 7 – 20145 Milano Piazza Castello, 24 – 20121 Milano Enrico Arras Tel +39 02 96846864 [email protected] [email protected]
Media Relations Twister communication group
Via Valparaiso, 3 – 20144 Milano Lucia Saluzzi + 39 347 5536979 Lorenzo Zatta +39 334 1185724 [email protected]
In Allegato:
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- Stato Patrimoniale Consolidato riclassificato al 31/12/2023 (vs. Stato Patrimoniale al 31/12/2022)
-
- Conto Economico Consolidato riclassificato al 31/12/2023 (vs Conto Economico al 31/12/2022)
-
- Indebitamento Finanziario Netto Consolidato al 31/12/2023 (vs. Indebitamento Finanziario Netto al 31/12/2022)
-
- Stato Patrimoniale Separato riclassificato al 31/12/2023 (vs. Stato Patrimoniale al 31/12/2022)
-
- Conto Economico Separato riclassificato al 31/12/2023 (vs Conto Economico al 31/12/2022)
-
- Indebitamento Finanziario Netto Separato al 31/12/2023 (vs. Indebitamento Finanziario Netto al 31/12/2022)
- 1. Stato Patrimoniale Consolidato riclassificato al 31/12/2023 (vs. Stato Patrimoniale al 31/12/2022)
| Stato Patrimoniale (Dati in Euro) | 31/12/2023 | % | 31/12/2022 | % | Var. | Var. % |
|---|---|---|---|---|---|---|
| Immobilizzazioni immateriali | 771.992 | -87% | 231.656 | -150% | 540.336 | 233% |
| Immobilizzazioni materiali | 203.176 | -23% | 20.432 | -13% | 182.744 | 894% |
| Immobilizzazioni finanziarie | 6.000 | -1% | 6.000 | -4% | – | 0% |
| Capitale Immobilizzato* | 981.168 | -111% | 258.088 | -167% | 723.080 | 280% |
| Rimanenze | 4.213.162 | -477% | 1.921.359 <-1.000% | 2.291.803 | 119% | |
| Crediti commerciali | 198.368 | -22% | 326.086 | -211% | (127.718) | -39% |
| Debiti commerciali | (1.137.033) | 129% | (414.212) | 269% | (722.821) | 175% |
| Capitale Circolante Commerciale | 3.274.497 | -371% | 1.833.233 <-1.000% | 1.441.264 | 79% | |
| Caparre e anticipi a fornitori | 2.220.728 | -251% | 1.607.933 <-1.000% | 612.795 | 38% | |
| Altre attività correnti | 282.913 | -32% | 159.841 | -104% | 123.072 | 77% |
| Caparre e anticipi da clienti | (7.802.108) | 883% | (4.528.854) | >1.000% | (3.273.254) | 72% |
ARRAS GROUP S.P.A.
Largo Domodossola n°07, 20145, Milano (MI) Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected]
P.IVA 11311540964
| Altre passività correnti | (510.566) | 58% | (45.616) | 30% | (464.950) | >1.000% |
|---|---|---|---|---|---|---|
| Crediti e debiti tributari netti | 680.102 | -77% | 571.155 | -370% | 108.947 | 19% |
| Ratei e risconti netti | 28.518 | -3% | 5.025 | -3% | 23.493 | 468% |
| Capitale Circolante Netto** | (1.825.916) | 207% | (397.283) | 258% | (1.428.633) | 360% |
| Fondi per rischi ed oneri | – | 0% | – | 0% | – | n/a |
| Fondo TFR | (38.409) | 4% | (15.038) | 10% | (23.371) | 155% |
| Capitale Investito Netto*** | (883.157) | 100% | (154.233) | 100% | (728.924) | 473% |
| Debiti verso banche | 265.952 | -30% | 300.717 | -195% | (34.765) | -12% |
| Debiti verso soci per finanziamenti | – | 0% | – | 0% | – | n/a |
| Altri debiti finanziari | – | 0% | – | 0% | – | n/a |
| Disponibilità liquide e mezzi equivalenti | (455.604) | 52% | (49.955) | 32% | (405.649) | 812% |
| Indebitamento Finanziario Netto**** | (189.652) | 21% | 250.762 | -163% | (440.414) | -176% |
| Capitale sociale | 685.723 | -78% | 494.723 | -321% | 191.000 | 39% |
| Altre riserve | 2.018.092 | -229% | 99.091 | -64% | 1.919.001 >1.000% | |
| Riserva per utili (perdite) indivisi | – | 0% | – | 0% | – | n/a |
| Utile (perdita) portata a nuovo | -998.809 | 113% | -36.785 | 24% | (962.024) | >1.000% |
| Utile (perdita) d'esercizio | (2.398.511) | 272% | (962.024) | 624% | (1.436.487) | 149,3% |
| Patrimonio netto del gruppo | (693.505) | 79% | (404.995) | 263% | (288.510) | 71,2% |
| Capitale e riserve di terzi | – | 0% | – | 0% | – | n/a |
| Utile (perdita) d'esercizio di terzi | – | 0% | – | 0% | – | n/a |
| Patrimonio netto di terzi | – | 0% | – | 0% | – | n/a |
| Patrimonio Netto (Mezzi propri) | (693.505) | 79% | (404.995) | 263% | (288.510) | 71,2% |
| Totale Fonti | (883.157) | 100% | (154.233) | 100% | (728.924) | 472,6% |
2. Conto Economico Consolidato riclassificato al 31/12/2023 (vs Conto Economico al 31/12/2022)
| Conto Economico (Dati in Euro) | 31/12/2023 | 31/12/2022 | Var. | Var. % |
|---|---|---|---|---|
| Ricavi delle vendite e delle prestazioni | 836.668 | 65.926 | 770.742 | >1.000% |
| Variazione delle rimanenze prod.in corso di lav., semilav. e finiti |
2.291.803 | 1.520.552 | 771.251 | 50,7% |
| Altri ricavi e proventi | 91.914 | 31.506 | 60.408 | 191,7% |
| Valore della Produzione | 3.220.385 | 1.617.984 | 1.602.401 | 99,0% |
| Costi per materie prime, sussidiarie, di consumo e merci | (1.318.048) | (957.207) | (360.841) | 37,7% |
| Costi per servizi | (3.108.295) | (1.393.059) | (1.715.236) | 123,1% |
| Costi per godimento di beni di terzi | (93.213) | (32.058) | (61.155) | 190,8% |
| Costi per il personale | (563.945) | (60.798) | (503.147) | 827,6% |
| Oneri diversi di gestione | (272.871) | (77.658) | (195.213) | 251,4% |
| EBITDA* | (2.135.987) | (902.796) | (1.233.191) | 136,6% |
| Ammortamenti e Svalutazioni | (215.140) | (26.559) | (188.581) | 710,0% |
| EBIT** | (2.351.127) | (929.355) | (1.421.772) | 153,0% |
| Risultato finanziario | (47.384) | (32.674) | (14.710) | 45,0% |
| EBT | (2.398.511) | (962.029) | (1.436.482) | 149,3% |
| Imposte correnti | – | 5 | (5) | -100,0% |
| Utile (perdita) dell'esercizio | (2.398.511) | (962.024) | (1.436.487) | 149,3% |
| Utile (perdita) del gruppo | (2.398.511) | (962.024) | (1.436.487) | 149,3% |
| Utile (perdita) di terzi | – | – | – | n/a |
ARRAS GROUP S.P.A.
Largo Domodossola n°07, 20145, Milano (MI) Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected] P.IVA 11311540964
3. Indebitamento Finanziario Netto Consolidato al 31/12/2023 (vs. Indebitamento Finanziario Netto al 31/12/2022)
| Indebitamento Finanziario Netto (Dati in Euro) | 31/12/2023 | 31/12/2022 | Var. | Var. % | |
|---|---|---|---|---|---|
| A. | Disponibilità liquide | 455.604 | 49.955 | 405.649 | 812,0% |
| B. | Mezzi equivalenti a disponibilità liquide | – | – | – | n/a |
| C. | Altre attività finanziarie correnti | – | – | – | n/a |
| D. | Liquidità (A) + (B) + (C) | 455.604 | 49.955 | 405.649 | 812,0% |
| E. | Debito finanziario corrente | 1.358 | 717 | 641 | 89,4% |
| F. | Parte corrente dell'indebitamento non corrente | 55.600 | 35.407 | 20.193 | 57,0% |
| G. | Indebitamento finanziario corrente (E) + (F) | 56.958 | 36.124 | 20.834 | 57,7% |
| H. | Indebitamento finanziario corrente netto (G) - (D) | (398.646) | (13.831) | (384.815) | >1.000% |
| I. | Debito finanziario non corrente | 208.994 | 264.593 | (55.599) | -21,0% |
| J. | Strumenti di debito | – | – | – | n/a |
| K. | Debiti commerciali e altri debiti non correnti | – | – | – | n/a |
| L. | Indebitamento finanziario non corrente (I) + (J) + (K) | 208.994 | 264.593 | (55.599) | -21,0% |
| M. | Totale indebitamento finanziario (H) + (L) | (189.652) | 250.762 | (440.414) | -175,6% |
4. Stato Patrimoniale Separato riclassificato al 31/12/2023 (vs. Stato Patrimoniale al 31/12/2022)
| Stato Patrimoniale (Dati in Euro) | 31/12/2023 | % | 31/12/2022 | % | Var. | Var. % |
|---|---|---|---|---|---|---|
| Immobilizzazioni immateriali | 759.358 | 416% | 218.880 | 95% | 540.478 | 247% |
| Immobilizzazioni materiali | 203.176 | 111% | 20.432 | 9% | 182.744 | 894% |
| Immobilizzazioni finanziarie | 1.156.139 | 633% | 604.331 | 261% | 551.808 | 91% |
| Capitale Immobilizzato* | 2.118.673 | >1.000% | 843.643 | 365% | 1.275.030 | 151% |
| Rimanenze | 462.520 | 253% | 137.241 | 59% | 325.279 | 237% |
| Crediti commerciali | 3.347 | 2% | 713 | 0% | 2.634 | 369% |
| Debiti commerciali | (662.622) | -363% | (283.017) | -122% | (379.605) | 134% |
| Capitale Circolante Commerciale | (196.755) | -108% | (145.063) | -63% | (51.692) | 36% |
| Caparre e anticipi a fornitori | 0% | 746.562 | 323% | (746.562) | -100% | |
| Altre attività correnti | 3.932.545 | >1.000% | 602.850 | 261% | 3.329.695 | 552% |
| Caparre e anticipi da clienti | (419.068) | -230% | (270.000) | -117% | (149.068) | 55% |
| Altre passività correnti | (5.611.333) | <-1.000% | (1.673.751) | -724% | (3.937.582) | 235% |
| Crediti e debiti tributari netti | 396.206 | 217% | 150.866 | 65% | 245.340 | 163% |
| Ratei e risconti netti | 677 | 0% | (8.881) | -4% | 9.558 | -108% |
| Capitale Circolante Netto** | (1.897.728) | <-1.000% | (597.417) | -258% | (1.300.311) | 218% |
| Fondi per rischi ed oneri | – | 0% | – | 0% | – | n/a |
| Fondo TFR | (38.409) | -21% | (15.038) | -7% | (23.371) | 155% |
| Capitale Investito Netto*** | 182.536 | 100% | 231.188 | 100% | (48.652) | -21% |
| Debiti verso banche | 434 | 0% | 204 | 0% | 230 | 113% |
| Debiti verso soci per finanziamenti | – | 0% | – | 0% | – | n/a |
| Altri debiti finanziari | – | 0% | – | 0% | – | n/a |
| Crediti finanziari correnti | – | 0% | (82.000) | -35% | 82.000 | -100% |
| Disponibilità liquide e mezzi equivalenti | (440.296) | -241% | (18.182) | -8% | (422.114) | >1.000% |
| Indebitamento Finanziario Netto**** | (439.862) | -241% | (99.978) | -43% | (339.884) | 340% |
ARRAS GROUP S.P.A. Largo Domodossola n°07, 20145, Milano (MI) Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected] P.IVA 11311540964
| Capitale sociale | 685.723 | 376% | 494.723 | 214% | 191.000 | 39% |
|---|---|---|---|---|---|---|
| Altre riserve | 2.018.090 | >1.000% | 99.093 | 43% | 1.918.997 >1.000% | |
| Utile (perdita) portata a nuovo | (262.650) | -144% | – | 0% | (262.650) | n/a |
| Utile (perdita d'esercizio) | (1.818.765) | -996% | (262.650) | -114% | (1.556.115) | 592,5% |
| Risultato d'esercizio | 0% | 0% | – | n/a | ||
| Patrimonio Netto (Mezzi propri) | 622.398 | 341% | 331.166 | 143% | 291.232 | 87,9% |
| Totale Fonti | 182.536 | 100% | 231.188 | 100% | (48.652) | -21,0% |
- Conto Economico Separato riclassificato al 31/12/2023 (vs Conto Economico al 31/12/2022)
| Conto Economico (Dati in Euro) | 31/12/2023 | 31/12/2022 | Var. | Var. % |
|---|---|---|---|---|
| Ricavi delle vendite e delle prestazioni | 456.873 | 605.220 | (148.347) | -24,5% |
| Variazione delle rimanenze prod.in corso di lav., semilav. e finiti |
325.279 | 101.911 | 223.368 | 219,2% |
| Altri ricavi e proventi | 14.979 | 36.050 | (21.071) | -58,4% |
| Valore della Produzione | 797.131 | 743.181 | 53.950 | 7,3% |
| Costi per materie prime, sussidiarie, di consumo e merci | (55.248) | (125.532) | 70.284 | -56,0% |
| Costi per servizi | (1.639.603) | (704.028) | (935.575) | 132,9% |
| Costi per godimento di beni di terzi | (93.213) | (32.058) | (61.155) | 190,8% |
| Costi per il personale | (563.945) | (60.798) | (503.147) | 827,6% |
| Oneri diversi di gestione | (49.757) | (60.023) | 10.266 | -17,1% |
| EBITDA* | (1.604.635) | (239.258) | (1.365.377) | 570,7% |
| Ammortamenti e Svalutazioni | (210.911) | (23.148) | (187.763) | 811,1% |
| EBIT** | (1.815.546) | (262.406) | (1.553.140) | 591,9% |
| Risultato finanziario | (3.219) | (244) | (2.975) | >1.000% |
| EBT | (1.818.765) | (262.650) | (1.556.115) | 592,5% |
| Imposte correnti | – | – | – | n/a |
| Risultato d'esercizio | (1.818.765) | (262.650) | (1.556.115) | 592,5% |
- Indebitamento Finanziario Netto Separato al 31/12/2023 (vs. Indebitamento Finanziario Netto al 31/12/2022)
| Indebitamento Finanziario Netto (Dati in Euro) | 31/12/2023 | 31/12/2022 | Var. | Var. % | |
|---|---|---|---|---|---|
| A. | Disponibilità liquide | 440.296 | 18.182 | 422.114 >1.000% | |
| B. | Mezzi equivalenti a disponibilità liquide | - | – | – | n/a |
| C. | Altre attività finanziarie correnti | – | 82.000 | (82.000) | (1) |
| D. | Liquidità (A) + (B) + (C) | 440.296 | 100.182 | 340.114 | 3 |
| E. | Debito finanziario corrente | 434 | 204 | 230 | 1 |
| F. | Parte corrente dell'indebitamento non corrente | 0 | – | – | n/a |
| G. | Indebitamento finanziario corrente (E) + (F) | 434 | 204 | 230 | 1 |
| H. | Indebitamento finanziario corrente netto (G) - (D) | (439.862) | (99.978) | (339.884) | 3 |
| I. | Debito finanziario non corrente | – | – | – | n/a |
| J. | Strumenti di debito | – | – | – | n/a |
| K. | Debiti commerciali e altri debiti non correnti | – | – | – | n/a |
| – | – | n/a | |||
| L. | Indebitamento finanziario non corrente (I) + (J) + (K) | – |
ARRAS GROUP S.P.A.
Largo Domodossola n°07, 20145, Milano (MI)
Web www.arrasgroupspa.com | Tel. +39 079 58 28 81 | E-mail [email protected]