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Gvs Earnings Release 2025

Mar 26, 2026

4164_rns_2026-03-26_ca674ed2-be0f-45d5-a5ca-34e4668f9810.pdf

Earnings Release

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teleborsa

Informazione Regolamentata n. 2251-4-2026 Data/Ora Inizio Diffusione 26 Marzo 2026 13:10:16 Euronext Milan

Societa': GVS

Utenza - referente : GVSN03 - Bala Rozemaria

Tipologia : 1.1

Data/Ora Ricezione : 26 Marzo 2026 13:10:16

Oggetto : GVS - FY 2025 Consolidated Results Approval

Testo del comunicato

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GVS

CERTIFIED

GVS CONFIRMS REVENUE AND MARGIN GROWTH IN 2025

CONSOLIDATED REVENUES UP +2.0% AT CONSTANT FX TO EURO 424.7 MILLION

ADJUSTED EBITDA UP +3.0% TO EURO 107.0 MILLION, WITH MARGIN EXPANDING TO 25.2%

ADJUSTED NET PROFIT +5.9% YEAR-ON-YEAR TO EURO 47.4 MILLION

GVS FY2025 Results Highlights

Consolidated revenues of Euro 424.7 million, +2.0% at constant FX compared to 2024

Adjusted EBITDA of Euro 107.0 million, +3.0% year-on-year; adjusted EBITDA margin at 25.2%, +95 bps vs. FY 2024

Adjusted net profit, excluding FX gains/losses, of Euro 47.4 million, with margin increasing to 11.2% from 10.4% in the prior year

Net financial debt of Euro 240.1 million and post M&A leverage ratio of 2.2x


Zola Predosa (BO), 26 March 2026 - The Board of Directors of GVS S.p.A. (the "Company" or the "Group"), a leading provider of advanced filtration solutions for highly critical applications, met today and approved the Draft Financial Statements and Consolidated Financial Statements for the year ended 31 December 2025, which have been prepared in accordance with IFRS international accounting standards.

IMQ

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QUALITY MANAGEMENT SYSTEM

ISO 9001 - ISO 14001

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ISO 14001

Cert. N. 0125-2503

IQNet

ACCOUNTING

02-003

17-25017-0105-2501

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

IcIwa

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Cert. N. 7838-5

IcIwa

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017-1308

Cert. N. 0125-2504


GVS

CERTIFIED

ANALYSIS OF THE GROUP'S ECONOMIC PERFORMANCE

In FY 2025, GVS reported consolidated revenues of Euro 424.7 million, up +2.0% year-on-year at constant FX and down -0.9% at current FX.

The Healthcare & Life Sciences division, accounting for 67.1% of total revenues, reported revenues of Euro 285.0 million, up +1.5% at constant FX (-1.1% at current FX) compared to the prior year, supported by the contribution from the acquisition of Haemonetics' Whole Blood business. Division revenues were negatively impacted by lower sales in the hemodialysis business in the US market, amounting to Euro 10.0 million at constant FX (Euro 11.1 million at current FX).

The Energy & Mobility division, representing 13.4% of total revenues, reported a decrease of -7.5% at constant FX (-10.5% at current FX), with revenues of Euro 56.8 million.

The Safety division, representing 19.5% of total revenues, reached Euro 82.9 million, up +11.9% at constant FX (+7.7% at current FX) compared to the prior year.

Adjusted EBITDA increased by +3.0% compared to FY 2024, with a margin of 25.2%, up 95 basis points from 24.3% in 2024, supported by the Group's profitability recovery initiatives.

Adjusted EBIT, with a margin of 17.9%, amounted to Euro 75.8 million (Euro 75.6 million in the prior year), as EBITDA growth was offset by higher adjusted depreciation and amortization.

Adjusted net financial expenses, excluding FX losses of Euro 20.4 million in 2025 and FX gains of Euro 3.9 million in 2024, decreased from Euro 14.2 million in FY 2024 to Euro 10.2 million in FY 2025, mainly driven by the reduction in outstanding debt in line with amortization schedules and contractual interest rates.

Adjusted net profit, excluding FX gains/losses and related tax effects, amounted to Euro 47.4 million, up +5.9% compared to 2024, with margin increasing to 11.2% from 10.4% in the prior year.

Net financial debt as of December 31, 2025 stood at Euro 240.1 million. The increase of Euro 20.3 million compared to December 31, 2024 was mainly driven by the acquisition of Haemonetics' Whole Blood business, for which the Group paid Euro 40.5 million at closing and recognized an earn-out liability of Euro 4.1 million, payable by February 2028. Excluding this transaction, extraordinary investments of Euro 8.7 million and share buybacks of Euro 10.3 million, net financial debt decreased by Euro 43.3 million compared to December 31, 2024.

PROPOSED ALLOCATION OF NET PROFIT

The Board of Directors, in submitting the statutory financial statements for approval, resolved to propose to the Shareholders' Meeting to allocate the net profit of Euro 889,173 to retained earnings.

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016 05 02 4001

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Cert. N. 9101-2473

E-IQNET

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ID 0001 IT-25617-9105-2401

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

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GVS

CERTIFIED

SIGNIFICANT EVENTS AFTER YEAR-END

On January 7, 2026, GVS entered into a loan agreement with Banca Sella for a total amount of Euro 20 million, maturing on January 7, 2031. The loan provides for 10 semi-annual installments starting from July 7, 2026. The interest rate is variable and equal to 6-month Euribor plus a spread of 0.8%.

On January 16, 2026, GVS entered into a loan agreement with Banca Monte dei Paschi di Siena for Euro 20 million, maturing on June 30, 2031. The loan includes three semi-annual grace period installments and seven repayment installments starting from June 30, 2028. The interest rate is variable and equal to 6-month Euribor plus a spread of 0.6%.

On February 16, 2026, GVS entered into a bullet financing agreement with Mediobanca for Euro 40 million, maturing on February 10, 2031. The interest rate is variable and linked to 6-month Euribor plus a margin based on the Group's net financial debt/EBITDA ratio.

With reference to the recent deterioration of the international geopolitical environment, following the escalation of the conflict in Iran, which has evolved since early March 2026 into a particularly critical phase characterized by large-scale military operations, the GVS Group is closely monitoring the current situation on a daily basis to assess potential direct and indirect future impacts. These include, in particular, the potential strengthening of inflationary dynamics in raw material procurement markets and energy costs, as well as a possible decline in sales in the affected regions.

As of today, while direct impacts are considered not material, also considering the Group's limited exposure to the countries involved in the conflict, potential indirect effects on the supply chain and raw material costs cannot be excluded and may result in pressure on margins. The Directors will continue to monitor developments in the current scenario and will take appropriate actions aimed at preserving the Group's profitability

BUSINESS OUTLOOK

In 2026, the GVS Group will continue its path of improving financial and operating performance, focusing on the following strategic actions:

  • MedTech: Establish new subdivisions to sharpen commercial focus on higher-growth segments and maximise M&A synergies
  • Transfusion Medicine: new TM platform build-out completed with the full integration of Whole Blood business; focus now on driving business growth and accelerating new product development
  • Safety: continue business expansion, supported by the ramp-up of new products across all geographies
  • Life Sciences: drive revenue growth through validations with pharmaceutical customers and new distribution agreements
  • Mobility: stabilize revenues, continuing the growth of EV-related solutions and recovering volumes in agricultural vehicle applications.

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Cert. N. 0104-2403

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ISO 15001

00 0001

IT-23017-0105-2401

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kiva

200 000 000 14001

Cert. N. 7636-5

kiva

200 000 000 14001

Cert. N. 7636-1

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01 13000

Cert. N. 0135-3204


CERTIFIED

GVS

Based on the above actions, GVS expects to achieve in FY 2026:

  • low single-digit consolidated revenue growth at constant FX vs. FY 2025, with progressive acceleration over the course of the year;
  • adjusted EBITDA margin expansion of 20-50 basis points vs. FY 2025;
  • leverage ratio of approximately 1.8x as of December 31, 2026.

DECLARATION PURSUANT TO ARTICLE 154-BIS, PARAGRAPH 2, T.U.F.

The Manager responsible for preparing the company's financial reports, Emanuele Stanco, declares, pursuant to Article 154-bis, second paragraph of Legislative Decree 58/98, that the accounting information contained in this press release corresponds to the results in the Company's documents, books and accounting records.


The 2025 Annual Financial Report has been made available to the Board of Statutory Auditors and the Independent Auditors and will be made available to the public at the registered office, on the Company's website www.gvs.com, and on the authorised storage mechanism eMarket Storage, managed by Teleborsa Srl, together with the reports of the Board of Statutory Auditors and the Independent Auditors, in compliance with the terms set out in Legislative Decree no. 58/98 (Consolidated Law on Finance - TUF).


CONFERENCE CALL

Financial results for 2025 will be presented on Thursday, 26 March 2026 at 16:00 CET during a webinar/conference call held by the Group's Senior Management.

The event can be followed in webinar or telephone mode by registering at the link below:

[CLICK HERE TO REGISTER FOR THE CONFERENCE CALL & WEBINAR]

The presentation given by the Senior Management will be available before the beginning of the conference call on the authorised storage mechanism eMarket Storage, managed by Teleborsa Srl, as well as on the Company's website www.gvs.com (in the section Investor Relations/Financial Presentations).


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IT-23017-0105-2401

GVS S.p.A.
Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy
Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com
Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208
R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kiva
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ISO 9001 - ISO 14001
Cert. N. 7836-5
021548
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021548


GVS

eMarkET SDIR, a company of CERTIFIED

This press release is available on the regulated information dissemination system eMarket SDIR, managed by Teleborsa Srl, as well as on the Company's website www.gvs.com (in the Investor/Press releases section).


Contacts

Investor Relations GVS S.p.A.

Guido Bacchelli

Head of Strategy, Corporate Development and IR

[email protected]

DISCLAIMER

This press release contains forward-looking statements concerning future events and operating, economic and financial results of GVS. These forecasts have by their very nature a component of risk and uncertainty, as they depend on the occurrence of future events and developments. Actual results may deviate even significantly from those announced in relation to a multitude of external factors not necessarily under GVS's control.

IMQ CERTIFIED QUALITY MANAGEMENT SYSTEM ISO 9001-2015

ISO 9001 ISO 14001 OHSAS 18001

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kiva

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KIWA

KIWA

CISQ

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CERTIFIED

GVS S.p.A.


GVS

CERTIFIED

Consolidated and Separate Financial Statements as at 31 December 2025

Consolidated Financial Statements as at 31 December 2025

Consolidated Income Statement

(In thousands of Euro) Period of 12 months ended 31 December
2025 2024
Revenue from contracts with customers 424,662 428,542
Other revenue and income 8,527 7,815
Total revenue 433,189 436,357
Purchases and consumption of raw materials, semi-finished and finished products (129,571) (133,281)
Personnel costs (132,194) (134,910)
Services Cost (62,789) (59,308)
Other operating costs (6,076) (7,663)
EBITDA 102,559 101,195
Net write downs of financial assets (240) (696)
Amortisation, depreciation and write downs (45,311) (44,291)
EBIT 57,008 56,208
Financial income 1,111 7,262
Financial costs (32,322) (20,506)
Profit before income tax 25,797 42,964
Income taxes (7,384) (9,589)
Net profit 18,414 33,375
Group's share 18,431 33,370
Minority share (17) 5
Basic net result per share (in Euro) 0.10 0.19
Diluted net result per share (In Euro) 0.10 0.19

Analysis of Reclassified Income Statement

(In thousands of euro) Period of 12 months ended 31 December
2025 of which non-recurring 2025 2024 of which non-recurring 2024
Adjusted % Adjusted
Revenues from sales and services 424,662 - 424,662 100.0% 428,542 - 428,542
Other revenues and income 8,527 798 7,729 1.8% 7,815 1,137 6,678
Total revenue 433,189 798 432,391 101.8% 436,357 1,137 435,220
Costs for purchase of raw materials and change in inventories (129,571) - (129,571) -30.5% (133,281) - (133,281)
Service provisions (62,789) (1,322) (61,467) -14.5% (59,308) (787) (58,521)
Other operating expenses (6,076) (1,155) (4,921) -1.2% (7,663) (2,038) (5,625)
Added value 234,753 (1,679) 236,432 55.7% 236,105 (1,688) 237,793
Labour cost (132,194) (2,778) (129,416) -30.5% (134,910) (1,041) (133,869)
EBITDA 102,559 (4,457) 107,016 25.2% 101,195 (2,729) 103,924
Depreciation and amortisation (45,311) (14,388) (30,923) -7.3% (44,291) (16,650) (27,641)
Provisions and write-downs (240) - (240) -0.1% (696) - (696)
EBIT 57,008 (18,845) 75,853 17.9% 56,208 (19,379) 75,587
Financial income and expenses (31,211) (628) (30,583) -7.2% (13,244) (2,947) (10,297)
Pre-tax result 25,797 (19,473) 45,270 10.7% 42,963 (22,326) 65,290
Income taxes (7,384) 5,967 (13,351) -3.1% (9,589) 7,978 (17,567)
Group and minorities' net profit 18,414 (13,506) 31,919 7.5% 33,375 (14,348) 47,723

IMQ

CERTIFIED

MANAGEMENT SYSTEM

ISO 9001 - ISO 14001

000 001

Cert. No. 9105422433

IONET

ISO 9001

01 29001 1418522433

IQNet

Cert. No. 9105422433

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

IcIwa

CERTIFIED

MANAGEMENT SYSTEM

QUALITY MANAGEMENT

ISO 9001

01 29001 1418522433

C

CSQ

Cert. No. 9105422433

IONET


GVS

CERTIFIED

Consolidated Balance Sheet

(In thousands of Euro) As of December 31, 2025 As of December 31, 2024
ASSETS
Non-current assets
Intangible assets 434,345 472,940
Right of use assets 25,244 23,389
Property, plant and equipment 163,602 133,756
Deferred tax assets 1,370 859
Non-current financial assets 1,252 3,422
Derivative financial instruments 607 1,877
Total non current assets 626,420 636,243
Current assets
Inventories 90,399 80,542
Trade receivables 50,770 55,368
Contract assets 2,435 1,561
Income tax receivables 11,015 10,768
Other current assets and receivables 11,870 11,893
Current financial assets 2,929 30,985
Derivative financial instruments 522 -
Cash and cash equivalents 78,692 102,991
Total current assets 248,632 294,108
Total assets 875,052 930,351
EQUITY AND LIABILITIES
Share capital 1,892 1,892
Reserves 416,834 415,917
Profit for the period 18,431 33,370
Group shareholders' equity 437,157 451,179
Non-controlling interests 25 52
Total equity 437,182 451,231
Non-current liabilities
Payables for the purchase of equity investments and earn-outs 3,902 8,245
Non-current borrowings 177,735 246,021
Non-current lease liabilities 13,321 14,138
Deferred tax liabilities 32,321 29,937
Employee benefit obligations 2,833 2,924
Provisions for risks and charges 1,318 6,648
Total non-current liabilities 231,431 307,913
Current liabilities
Payables for the purchase of equity investments and earn-outs 6,770 19,346
Current borrowings 111,247 57,221
Current lease liabilities 8,981 8,034
Provisions for risks and charges 500 500
Current derivative financial instruments - 382
Trade payables 42,630 42,542
Contract liabilities 6,868 5,868
Income tax payables 3,719 10,159
Other current liabilities 25,725 27,155
Total current liabilities 206,440 171,207
Total equity and liabilities 875,052 930,351

IMQ

CERTIFIED

MANAGEMENT SYSTEM

ISO 9001 - ISO 14001

ISO 15001

Cert. N. 9105-25001

Cert. N. 9105-25002

IQNET

ACCREDITED

CERTIFIED

ISO 9001

IT-25017-9105-2501

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

Iciva

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ISO 9001

CERTIFIED

OHSAS 18001

UNI EN ISO 9001

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GVS

CERTIFIED

Consolidated Cash Flow Statement

(In thousands of Euro) Period of 12 months ended 31 December
2025 2024
Profit before income tax 25,797 42,964
- Adjustments:
Depreciation and amortization 45,311 44,291
Capital loss / (gain) from disposal of assets (310) (258)
Net financial expenses 31,211 13,244
Other non-monetary movements 11,481 8,748
Cash flow from operating activities before changes in net working capital 113,490 108,989
Changes in inventory (13,392) 3,190
Changes in trade receivables (1,555) (1,204)
Changes in trade payables 7,215 4,822
Changes in other assets and liabilities (6,993) 791
Uses of employee benefit obligations and provisions for risks and charges (9,341) (4,457)
Income tax paid (14,529) (15,004)
Net cash flow provided by / (used in) operating activities 74,895 97,128
Investments in property, plant and equipment (54,117) (29,200)
Investments in intangible assets (9,508) (8,153)
Disposal of property, plant and equipment 1,947 524
Investments in financial assets (404) (75,131)
Disposal of financial assets 28,591 47,500
Business combination cash out (net of cash acquired) (20,085) (19,457)
Net cash flow provided by / (used in) investing activities (53,577) (83,917)
Proceeds from long term borrowings 40,480 208
Repayment of long term borrowings (53,128) (79,475)
Repayment of lease liabilities (8,885) (7,890)
Finance costs paid (12,354) (18,192)
Finance income received 1,111 3,372
Treasury shares (10,281) (301)
Net cash flow provided by / (used in) financing activities (43,057) (102,278)
Total cash flow provided / (used) in the year (21,739) (89,068)
Cash and cash equivalents at the beginning of the year 102,991 191,473
Total cash flow provided / (used) in the year (21,739) (89,068)
Exchange differences from translation of cash and cash equivalents (2,560) 586
Cash and cash equivalents at the end of the year 78,692 102,991

IMQ

CERTIFIED

MANAGEMENT SYSTEM

ISO 9001 - ISO 14001

ISO 45001

Oah. N. 9185-2001

Oah. N. 9185-2002

IQNET

DEPARTMENT OF TRANSPORTATION

ISO 9001

77-250171-9185-2001

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kiva

ASSOCIATION

OF INVESTMENTS

MINIMUM

INVESTMENT

CISQ

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Oah. N. 9185-2004

Oah. N. 7830-1

Oah. N. 9185-2004

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GVS

CERTIFIED

Consolidated Net Financial Position

(In thousands of euro) As of 31 December 2025 As of 31 December 2024
(A) Cash on hand 78,692 102,991
(B) Cash equivalents - -
Fixed-term deposits - 28,460
Securities held for trading 2,637 2,401
Financial receivables for leasing 292 124
(C) Other current financial assets 2,929 30,985
(D) Cash and cash equivalents (A)+(B)+(C) 81,621 133,976
Financial debt to parent company - 2,041
Financial payables to other companies in GVS Group for leases 4,052 2,402
Financial payables for leases 4,929 5,632
Derivatives (460) -
Other Financial Payables 7,549 20,729
(E) Current financial payables 16,071 30,804
(F) Current portion of non-current payables 110,468 53,797
(G) Current financial debt (E) + (F) 126,538 84,601
(H) Net current financial debt (D) - (G) (44,918) 49,375
Non-current bank payables 176,902 245,480
Other financial payables 4,736 8,786
Financial payables to other companies in GVS Group for leases 4,504 2,250
Non-current payables for leasing 8,817 11,888
(I) Non-current financial payables 194,959 268,404
Derivative financial instruments with negative values - -
(J) Debt obligations - -
(K) Commercial and other non-current debt 224 757
(L) Non-current financial debt (I) + (J) + (K) 195,183 269,161
(M) Total net financial debt (H)-(L) (240,101) (219,786)

IMQ

CERTIFIED

MAQD MANAGEMENT SYSTEM

Q1: 1001 - 0111001

ISO 9001

Cert. N. 9101:2001

Cert. N. 9104:2003

IQNET

CERTIFIED

MAQD MANAGEMENT SYSTEM

Q1: 1001

-733917-9101:2001

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kiva

CERTIFIED

MAQD MANAGEMENT SYSTEM

Q1: 1001 - 0111001

ISO 9001:2001

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ew

CERTIFIED

Annual Separate Financial Statements as at 31 December 2025

Profit and Loss Account

(In Euro) Year ended December 31,
2025 2024
Revenue from contracts with customers 160,408,403 91,506,921
Other income 9,329,796 6,666,705
Total revenue 169,738,199 98,173,626
Raw materials, work in progress and finished goods (57,579,860) (33,044,816)
Personnel expenses (49,781,368) (29,989,152)
Cost of services (26,135,250) (17,611,095)
Other operating costs (4,248,954) (4,813,276)
EBITDA 31,992,767 12,715,287
Net impairment losses on financial assets - -
Depreciation, amortization and impairment losses (14,310,625) (6,648,155)
EBIT 17,682,142 6,067,132
Finance income 10,536,442 24,743,976
Finance costs (37,756,008) (23,784,860)
Income/(costs) from investments 7,899,040 833,859
Profit before income tax (1,638,384) 7,860,107
Income tax expense 2,527,557 2,224,365
Net profit 889,173 10,084,472
Net result per share 0.01 0.06
Diluited Net result per share 0.01 0.06

IMQ

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MAQY ANAUDERGY 27350

011 9001 - 031 1480

04-04-02-0001

021 0248

Cert. No. 9105-22431

Cert. No. 9135-22432

IQNET

ACCOUNTING

DEPARTMENT

02-0031

17-23017-9105-22431

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kliwa

KLIWA

CERTIFIED

MAQY ANAUDERGY 27350

011 9001 - 031 1480

04-04-02-0001

021 0248

Cert. No. 9105-22431

Cert. No. 9135-22432

IQNet

ACCOUNTING

DEPARTMENT

02-0031

17-23017-9105-22431


ewarket

sdir storage

CERTIFIED

Balance Sheet

(In Euro) As of December 31,
2025 2024
ASSETS
Non current assets
Intangible assets 198,490,164 3,887,242
Right of use assets 14,957,517 2,395,734
Property, plant and equipment 51,374,211 28,092,478
Investments 125,250,155 382,428,509
Deferred tax assets 666,397 294,821
Non current financial assets 155,725,642 140,513,701
Non current derivative financial instruments 607,445 1,876,933
Total non current assets 547,071,531 559,489,418
Current assets
Inventories 20,833,265 7,022,889
Trade receivables 41,036,072 27,557,849
Contract assets 1,441,725 84,687
Income tax receivables 7,370,435 7,424,774
Other current assets and receivables 22,814,684 6,340,966
Current financial assets 16,911,376 57,265,263
Current derivative financial instruments 522,254 -
Cash and cash equivalents 37,940,170 62,279,717
Total current assets 148,869,981 167,976,145
TOTAL ASSETS 695,941,512 727,465,564
EQUITY AND LIABILITIES
Share capital 1,891,777 1,891,777
Reserves 293,892,890 267,026,022
Profit for the period 889,173 10,084,472
Group shareholders' equity 296,673,840 279,002,271
Non current liabilities
Non current borrowings 200,065,527 270,453,280
Non current lease liabilities 8,099,987 1,197,011
Deferred tax liabilities 23,678,448 838,296
Employee benefit obligations 2,808,607 2,098,542
Non-current provisions for risks and charges 270,538 3,450,310
Total non current liabilities 234,923,107 278,037,439
Current liabilities
Payables for the purchase of equity investments and earn-outs - 19,345,884
Current borrowings 111,777,201 123,793,146
Current lease liabilities 3,311,422 1,342,145
Current provisions for risks and charges 500,000 -
Current derivative financial instruments - 381,927
Trade payables 24,052,377 10,950,481
Contract liabilities 3,089,320 1,168,431
Income tax payables 2,600,461 757,351
Other current liabilities 19,013,785 12,686,489
Total current liabilities 164,344,566 170,425,854
TOTAL EQUITY AND LIABILITIES 695,941,512 727,465,564

IMQ

CERTIFIED

MANAGEMENT SYSTEM

ISO 9001 - ISO 14001

ISO 15001

Cert. N. 9105-25001

Cert. N. 9105-25933

IQNET

ACCREDITED

CERTIFIED

ISO 9001

IT-25017-9105-2501

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kiva

CERTIFIED

MANAGEMENT SYSTEM

QUALITY MANAGEMENT

SYSTEM

UNI EN ISO 9001

Cert. N. 7826-5

Cert. N. 7826-1

C

C

ISO 14001

OQ

ISO 25001

OQ 90001


GVS

CERTIFIED

Cash Flow Statement

(In Euro) Year ended December 31,
2025 2024
EBITDA (1,638,384) 7,860,107
- Adjustments:
Depreciation and amortization 14,310,625 6,648,155
Capital loss / (gain) from disposal of assets (38,000) (127,000)
Net financial expenses 27,219,566 (959,116)
Income/costs from investments (7,899,040) (833,859)
Other non-monetary movements 3,387,001 3,329,354
Cash flow from operating activities before changes in net working capital 35,341,768 15,917,641
Changes in inventory (6,176,095) 1,141,779
Changes in trade receivables 6,227,067 (7,043,857)
Changes in trade payables 5,515,203 1,602,121
Changes in other assets and liabilities 94,097 3,444,892
Uses of employee benefit obligations and provisions for risks and charges (1,556,934) (800,312)
Income tax paid (6,811,845) (4,226,981)
Net cash flow provided by / (used in) operating activities 32,633,262 10,035,283
Investments in property, plant and equipment (11,191,000) (6,061,000)
Investments in intangible assets (3,397,000) (1,479,263)
Disposal of property, plant and equipment 101,000 240,000
Investments in financial assets (43,080,642) (76,031,527)
Disposal of financial assets 43,488,813 82,712,647
Investments (27,735,266) (19,351,025)
Dividends from subsidiaries 7,603,218 7,345,720
Net cash flow provided by / (used in) investing activities (34,210,878) (12,624,449)
Proceeds from long term borrowings 20,519,000 6,859,650
Repayment of long term borrowings (56,648,000) (74,156,000)
Changes in current financial liabilities 19,960,000 17,708,600
Repayment of lease liabilities (3,801,297) (1,492,596)
Net financial expenses paid (14,565,432) (19,255,652)
Finance income received 10,581,746 17,271,502
Treasury shares (10,281,302) (301,173)
Net cash flow provided by / (used in) financing activities (34,235,285) (53,365,670)
Total cash flow provided / (used) in the year (35,812,902) (55,954,836)
Cash and cash equivalents at the beginning of the period 62,279,717 118,234,553
Total cash flow provided / (used) in the year (35,812,902) (55,954,836)
Total cash from Haemotronic SpA merger 11,473,354 -
Cash and cash equivalents at the end of the period 37,940,170 62,279,717

IMQ

CERTIFIED

MAQY ANABISMOTIC CO. 9001 - 011 1481

ISO 9001:2008

ISO 14001

Cert. N. 9101:2003

IQNet

QS-9001

IT-23017-9105:2001

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

kiva

CERTIFIED

MAQY ANABISMOTIC

CO. 9001 - 011 1481

ISO 9001:2008

Cert. N. 9101:2003

IQNet

QS-9001

IT-23017-9105:2001

CSQ

Cert. N. 9101:2003


GVS

CERTIFIED

Net Financial Position

| | GVS SpA Net financial debt
(In thousands of euro) | As at 31 December | |
| --- | --- | --- | --- |
| | | 2025 | 2024 |
| | Cash on hand | 6 | 10 |
| | Cash equivalents | 37,934 | 62,270 |
| | Fixed-term deposits | - | 28,460 |
| (A) | Liquidity | 37,940 | 90,740 |
| | Current financial receivables from subsidiaries | 16,911 | 26,389 |
| | Other financial receivables | - | 2,416 |
| (B) | Current financial receivables | 16,911 | 28,805 |
| (C) | Current bank payables | - | - |
| (D) | Current portion of non-current payables | (111,214) | (52,057) |
| | Financial payables to parent company | - | (2,041) |
| | Financial payables to subsidiaries | (563) | (69,696) |
| | Financial payables to other companies in the GVS Group for leases | (964) | (933) |
| | Financial payables for leases | (2,347) | (409) |
| | Derivatives | 460 | - |
| | Other Financial Payables | - | (19,345) |
| (E) | Total other current financial debt | (3,414) | (92,424) |
| (F) | Current financial debt (C)+(D)+(E) | (114,629) | (144,481) |
| (G) | Net current financial debt (A)+(B)+(F) | (59,777) | (24,936) |
| | Non-current bank payables | (177,736) | (242,863) |
| | Non-current financial payables from subsidiaries | (22,330) | (27,590) |
| | Financial payables to other companies in the GVS Group for leases | (541) | (692) |
| | Non-current payables for leasing | (7,559) | (505) |
| | Other Financial Payables | (224) | (757) |
| (H) | Non-current financial debt | (208,390) | (272,407) |
| (I) | Total net financial debt (G)+(H) | (268,167) | (297,344) |

IMQ

CERTIFIED

MAQD MANAGEMENT SYSTEM

Q1: 1001 - 0111001

ISO 9001

Cert. N. 0100-22431

OJT 12498

Cert. N. 0100-22433

IQNET

ACCREDITED

CERTIFIED

ISO 9001

77-25017-0100-22431

GVS S.p.A.

Via Roma, 50 - 40069 Zola Predosa (Bologna) - Italy

Tel. +39 051 6176311 - Fax +39 051 6176200 - e-mail: [email protected] - www.gvs.com

Cap. Soc. € 1.891.776,93 int. vers. - C.F. 03636630372 - P. Iva 00644831208

R.E.A. 0305386/BO - Reg. Imprese 45539/BO - Mecc. BO 012048

Iciva

CERTIFIED

MAQD MANAGEMENT SYSTEM

Q1: 1001 - 0111001

ISO 9001

Cert. N. 0100-22431

C

Iciva Cert. N. 0100-22433

OJT 12498 Cert. N. 0100-22433


Fine Comunicato n.2251-4-2026 Numero di Pagine: 15