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La SIA S.p.A. Earnings Release 2023
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Earnings Release
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THE BOARD OF DIRECTORS APPROVES FINANCIAL RESULTS AS AT DECEMBER 31, 2023
CONFIRMED 2023 GUIDANCE AND DIVIDEND POLICY WITH PAY-OUT OF 75%
CASH CONVERSION RATIO OF 70%
DIVIDENDS FULLY COVERED BY OPERATING CASH FLOW
Key consolidated results as of December 31, 2023
- Value of Production: €16.4 million compared to €15.5 million as of December 31, 2022 (+6%)
- Adjusted EBITDA1 : €3.6 million compared to €3.5 million as of December 31, 2022 (+1%);
- Net income: €2.1 million vs. €2.1 million as of December 31, 2022 (in line);
- NFP €4.9 million (cash) compared to €1.1 million (debt) as of December 2022;
- Backlog of €36.4 million as of December 31, 2023
Main results of the Issuer as of December 31, 2023
- Value of Production: €16.3 million compared to €15.4 million as of December 31, 2022 (+5%);
- Adjusted EBITDA1 : €3.4 million compared to €3.5 million as of December 31, 2022 (- 1%);
- Net income: €2.0 million compared to €2.1 million as of December 31, 2022 (-6%)
- NFP €4.8 million (cash) compared to €1.1 million (debt) in December 2022;
- Dividend: €0.2668 per share with dividend yield of about 6% (calculated on the closing price of March 25, 2024).
1 ADJUSTED: key summary economic KPIs have been adjusted for extraordinary components that characterized the year 2023: listing costs and outside professionals on extraordinary job orders
Rome, 26th March 2024 – The Board of Directors of La SIA S.p.A. ("La SIA" or the 'Company'), a company active in the engineering & design sector with a focus on critical infrastructure, listed on the multilateral trading system Euronext Growth Milan, meeting today, reviewed and approved the draft financial statements for the year ended December 31, 2023, prepared in accordance with IAS/IFRS the consolidated financial statements for the year ended December 31, 2023.
Maurizio Ciardi, Chairman and CEO of the Company, commented, "We closed 2023 proud of the results achieved in the listing year. We are very satisfied with the company's performance, which achieved a consolidated value of production of €16.4 million and recorded an adjusted consolidated net income of €2.5 million. The IPO, as already highlighted several times, was an important turning point for the company, providing new stimulus and motivation for the development of a comprehensive and diversified strategy for growth, tackling new markets and incorporating new services in the past year. Thanks to the successful raising in the IPO phase, the company is equipped with the tools to evaluate, on an opportunistic basis possible growth operations by external lines. In line with the strategy presented in the IPO phase, the company has also consolidated its positioning in the energy and mobility infrastructure verticals. In confirming the company's strong vocation for innovation, partnerships have been established with leading Italian universities for participation in innovative projects under Horizon 2025, regional ERDF funds and MISE competence centers."
Key management results
During this period, La SIA continued its development path in line with the strategic objectives of the plan. Consolidated production value reached €16.4 million thanks to the increase in the business related to the production of energy from renewable sources, in particular, the revenues of the Energy sector stood at over €1 million after the first year, those of the Mobility sector were about €0.2 million. 90% of the value of production can be attributed to the "Engineering" business line, which includes the business units: Telco, Mobility Infrastructure, Energy, Civil and Design. The remaining 10% refers to the "Advisory" business line. The Company's revenues were generated entirely in Italy.
Adjusted EBITDA was €3.6 million compared to €3.5 million as of December 31, 2022, with a margin on value of production of 22%.
Adjusted EBIT was €2.9 million, with a margin on value of production of 18% against depreciation, amortization and provisions that amounted to €604 thousand in the period.
Adjusted Net Income was €2.5 million, with a 15% margin on value of production.
It should be noted that the key summary economic KPIs have been cleared of the extraordinary components that characterized the year 2023. In particular:
-
€127 thousand of costs related to the listing on Euronext Growth Milan ("EGM") charged to the income statement;
-
€300 thousand of costs related to external professionals on extraordinary job orders pertaining to the year 2023.
The Net Financial Position as of December 31, 2023 was a total of 4.9 (positive) million, an improvement over the €1.1 (negative) thousand of the same period of the previous year, with an increase over the same period of the previous year of approximately €6 million mainly related to the capital increase that took place at the time of the listing on EGM.
The backlog as of December 31, 2023 stood at €36.4 million, and grew by 4 percent in the last quarter, consistent with the general ramp-up of the Company's business. Compared to the September amount (€34.9 million), c. €5 million were transformed into revenues and c. €6.5 million in new agreements were signed.
Shareholders' Equity amounted to €11.68 million, up sharply from c. 4.9 million euros as of 31/12/2022.
Net Invested Capital as of December 31, 2023 was €6.7 million compared to €6.05 million as of December 31, 2022.
Net Working Capital was €5.8 million compared to €5.3 million as of December 31, 2022.
Proposed allocation of net income
The Board of Directors resolved, on the basis of a profit of €2.016 million, to propose to the Shareholders' Meeting the payment of an ordinary dividend, covering the financial year 2023, of €0.2668 per share (coupon n.1).
The total dividend of €1.512 million corresponds to a pay-out of 75% of Net Income in line with the dividend distribution policy, for the fiscal years 2023-2025, which aims to distribute dividends in an amount not less than 75% of Net Income for the period. The dividend will be paid using cash generated from operating activities (exdate May 13, 2024, record date May 14, 2024 and payment date May 15, 2024).
The remaining 25%, amounting to €504,000 will be allocated to reserve provisions.
Main events as of December 31, 2023
On August 9, 2023, the process of listing the Company's ordinary shares on the multilateral trading system Euronext Growth Milan, organized and managed by Borsa Italiana S.p.A., was successfully concluded. The Company successfully concluded the placement of its Shares, receiving a total demand of 2.3 times the amount originally offered (amounting to €5 million). This expression of interest prompted the founding shareholders to increase the total countervalue of the placement to €6 million, entirely as a capital increase, thus allocating the entire amount raised to serve the Company's strategic plan.
On November 16, 2023 LA SIA was awarded Best IPO 2023 by AssoNext.
The year 2023 was confirmed to be on track with the expectations contained in the economic budget prepared at the end of 2022, which set a target of achieving €16 million in Value of Production.
The year 2023 was in line with the expectations contained in the economic budget prepared at the end of 2022, which set the target of achieving € 16 million in Production Value.
During 2023, LA SIA won major contracts in the telecommunications and civil engineering sectors and also achieved significant results in public tenders by winning, in partnership with other companies, engineering contracts for state, provincial and municipal entities.
In particular:
- in the TLC sector, LA SIA was awarded major contracts in the regions of Lombardy, Campania, Lazio, Tuscany and Emilia Romagna, for a total amount of approximately €4 million;
- in the ENERGY sector, the Company was awarded contracts of significant value (€1.5 million) for the design of photovoltaic fields;
- in the CIVIL sector, LA SIA was awarded contracts worth a total of €5 million, including a major contract with a public entity related to the Jubilee 2025.
Main events after December 31, 2023
On January 18, 2024 La SIA announced that it had successfully participated in a tender called by a leading multinational company operating in the power generation and distribution sectors for the entrustment of the Real Estate Business Line dedicated to the redevelopment of Italy's real estate assets. The Company was awarded services related to the certification of indirect model construction sites with a total estimated value of more than €1 million.
Foreseeable development of operations
Growth for the biennium 2024-2025 will be based on the following macro-directives:
- investments in personnel, in order to consolidate the corporate structure and increase specific skills in the markets currently covered and in those that La SIA proposes to consider for its future expansion;
- investment to be dedicated to innovation both through its own resources and through participation in European (Horizon Europe 2021-2025) and national calls for proposals;
- collaboration with innovative companies in the fields of renewable energy, linear infrastructure and the hospital sector;
- evaluation on an opportunistic basis of Merger & Acquisition to address faster growth in new markets, complete its range of services or expand production capacity.
Other resolutions of the Board of Directors
Notice of Ordinary Meeting of Shareholders
The Board of Directors resolved to convene the Ordinary General Meeting of the Company for the approval of the financial statements for the year ended December 31, 2023 on April 23, 2024 in a single call, at the times and places to be announced in the relevant notice of meeting to be published in the manner and terms prescribed by applicable laws and regulations.
The notice of the Shareholders' Meeting and the related documents prescribed by applicable regulations, including the draft financial statements as of December 31, 2023, 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 timeframe prescribed by law, and on the Company's website.
Attached to this press release are the Income Statement, Balance Sheet, and Cash Flow Statement, referring to both LA SIA's separate and consolidated financial statements, which will be subject to statutory audit.
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This press release is available on the Company's website https://investors.lasia.it/, "Investor Relations/Press Releases" section.
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For the transmission and storage of Regulated Information La SIA uses the authorized storage mechanism "****" available at operated by Computershare S.p.A. with registered office at Via Lorenzo Mascheroni 19, Milan.
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Contacts
| Investor Relator | Euronext Growth Advisor |
|---|---|
| Alessandra Speranza | illimity Bank S.p.A. |
| Viale Luigi Schiavonetti 286, 00173 Rome (RM) |
Via Soperga 9, 20124 Milan |
| +39 0645441972 | +39 0282849699 |
| [email protected] | [email protected] |
| Specialist | Investor & Media Relations |
| MiT Sim S.p.A. | Twister Communications Group S.r.l. |
| Corso Venezia 16, 20121 Milan | Via Valparaiso, 3 - 20144 Milan |
| + 39 0230561270 | +39 02438114200 |
[email protected] Lucia Saluzzi [email protected]
The Company
La SIA S.p.A. is a company active in the engineering and design sector, specializing in the design of critical infrastructures in the fields of telecommunications, civil construction, mobility infrastructure and energy plants, through the use of cutting-edge technologies and specific know-how. La SIA is among the top 100 Engineering Companies in Italy, and among the first movers in the introduction of BIM (Building Information Modeling) methodology, also employed for the purposes of safety, predictive maintenance and the protection of the country's artistic and historical heritage. The Company, established in 2004, operates through two service lines: the "Engineering" line, dedicated to the activities of structural mechanical, electrical, and design engineering in the architectural field, and the "Advisory" line, engaged in consulting specializing in project management services, construction and safety management, and training.
***
CONSOLIDATED FINANCIAL STATEMENT AT 31/12/2023 (International Accounting Standards IAS/IFRS)
| Conto economico (Euro/000) | 31.12.2023 | 31.12.2022 | Variazione | % |
|---|---|---|---|---|
| Valore della produzione | 16.382 | 15.465 | 6% | |
| Costi per materie prime | (83) | (72) | -11 | 15% |
| Costi per servizi | (9.632) | (8.868) | -764 | 9% |
| Costi per godimento beni di terzi | (333) | (328) | -5 | 2% |
| Costi per il personale | (3.125) | (2.587) | -538 | 21% |
| Oneri diversi di gestione | (70) | (69) | -2 | 2% |
| EBITDA | 3.139 | 3.541 | -11% | |
| EBITDA % | 19% | 23% | -16% | |
| Costi di natura straordinaria | 427 | |||
| EBITDA adjusted | 3.565 | 3.541 | 0,7% | |
| EBITDA % | 22% | 0 | -5% | |
| Amm.to Immobilizzazioni Immateriali | (133) | (86) | -48 | 55,3% |
| Amm.to Immobilizzazioni Materiali | (56) | (69) | 13 | -18,3% |
| Amm.to diritto d'uso | (415) | (266) | -149 | 56,0% |
| Accantonamenti | 0 | (52) | 52 | -100,0% |
| EBIT | 2.535 | 3.069 | -534 | -17% |
| EBIT% | 15% | 20% | -4% | -22% |
| EBIT Adjusted | 2.961 | 3.069 | -3% | |
| EBIT% | 18% | |||
| interessi attivi (passivi) | (111) | (38) | -73 | 191% |
| EBT | 2.423 | 3.030 | -607 | 70% |
| EBT % | 15% | 20% | -25% | |
| Imposte correnti | (364) | (889) | 525 | -59% |
| Utile/(Perdita) d'esercizio | 2.059 | 2.141 | -82 | -4% |
| Profit/(Loss) % | 13% | 14% | -9% | |
| Utile/(Perdita) d'esercizio adjusted | 2.486 | 2.141 | 0 | 16% |
CONSOLIDATED BALANCE SHEET AT 31/12/2023 (International Accounting Standards IAS/IFRS)
Dati in Euro/000
| Situazione patrimoniale-finanziaria consolidata (Euro/000) | 31.12.2023 | 31.12.2022 | Variazione | Var % |
|---|---|---|---|---|
| Immobilizzazioni Immateriali | 378 | 275 | 104 | 38% |
| Immobilizzazioni Materiali | 94 | 109 | (15) | -14% |
| Diritto d'uso | 679 | 582 | 97 | 17% |
| Immobilizzazioni Finanziarie | 95 | 117 | (22) | -19% |
| Attivo Fisso Netto | 1.246 | 1.082 | 164 | 15% |
| 0 | ||||
| Rimanenze | 2.651 | 1.464 | 1.187 | 81% |
| Crediti commerciali | 5.170 | 5.835 | (665) | -11% |
| Debiti commerciali | (2.301) | (1.418) | (882) | 62% |
| Capitale Circolante Commerciale CCN | 5.521 | 5.881 | (360) | -6% |
| CCN // Ricavi delle Vendite | 37% | 42% | -4% | -10% |
| Altre attività e passività | 255 | -608 | 863 | 10% |
| Net Working Capital | 5.775 | 5.273 | 503 | 10% |
| TFR | (352) | (301) | (51) | 17% |
| Capitale investito Netto | 6.669 | 6.053 | 615 | 10% |
| Capitale Sociale | 2.000 | 114 | 1.886 | 1659% |
| Riserva legale | 20 | 20 | - | 0% |
| Altre riserve | 7.521 | 2.629 | 4.892 | 186% |
| Utile d'esercizio | 2.059 | 2.141 | (82) | -4% |
| Patrimonio Netto | 11.600 | 4.903 | 6.696 | 137% |
| Debiti vs banche | 1.713 | 2.379 | (666) | -28% |
| Debiti finanziari | - | |||
| Altri debiti finianziari | - | |||
| Disponibilità liquide | (6.644) | (1.228) | (5.415) | 441% |
| Posizione Finanziaria Netta | (4.931) | 1.151 | (6.082) | -529% |
| Totale Passività | 6.669 | 6.054 | 615 | 10% |
CONSOLIDATED CASH FLOW STATEMENT AS AT 31/12/2023
| Rendiconto finanziario, metodo indiretto Dati in Euro/000 | 31.12.23 | 31.12.2022 |
|---|---|---|
| Flussi finanziari derivanti dall'attività operativa | ||
| Utili (perdita) dell'esercizio | 2.059 | 2.141 |
| Imposte sul reddito | 364 | 889 |
| Interessi passivi (attivi) | 111 | 38 |
| (Plusvalenze) Minusvalenze derivanti dalla cessione di attività | ||
| Utile (perdita) dell'esercizio prima delle imposte sul reddito, interessi, dividendi e plus/minusvalenze da cessione |
2.535 | 3.069 |
| Ammortamenti delle immobilizzazioni | 604 | 421 |
| Accantonamento per benefici ai dipendenti | 158 | 135 |
| Altre rett. in aumento (diminuzione) per elementi non monetari | - | - |
| Totale rett. per elementi non monetari che non hanno avuto contropartita nel Capitale Circolante Netto |
762 | 555 |
| Flusso finanziario prima delle var. del Capitale Circolante Netto | 3.297 | 3.624 |
| Variazioni del Capitale Circolante Netto | ||
| Decremento (incremento) delle rimanenze | -1.187 | -543 |
| Decremento (incremento) dei crediti verso clienti | 665 | -1.872 |
| Decremento (incremento) dei ratei e risconti attivi e passivi | -24 | -325 |
| Incremento (decremento) dei debiti verso fornitori | 882 | 134 |
| Altri Incrementi (decrementi) del Capitale Circolante Netto | -839 | 201 |
| Totale variazioni del Capitale Circolante Netto | -503 | -2.405 |
| Flusso finanziario dopo delle var. del Capitale Circolante Netto | 2.794 | 1.219 |
| Altre rettifiche | ||
| Interessi incassati (pagati) | -111 | -38 |
| Utilizzo fondi | -107 | -139 |
| Imposte pagate | -364 | -889 |
| Altre rettifiche | ||
| Totale altre rettifiche | -583 | -1.066 |
| Flusso finanziario dell''attività operativa | 2.212 | 153 |
| Flussi derivanti dall'attività di investimento | ||
| Immobilizzazioni immateriali | -237 | -86 |
| (Investimenti) | -237 | -86 |
| Disinvestimenti | ||
| Diritto d'uso | -511 | -235 |
| Immobilizzazioni materiali | -41 | -64 |
| (Investimenti) | -41 | -64 |
| Disinvestimenti | ||
| Immobilizzazioni finanziarie | 22 | -12 |
| (Investimenti) | ||
| Disinvestimenti | 22 | -12 |
| Flussi finanziari derivanti dall'attività d'investimento | -768 | -397 |
| Flussi finanziari derivanti dall'attività di finanziamento | ||
| Mezzi di terzi | -667 | 216 |
| Mezzi propri | ||
| Aumento di Capitale | 5.268 | |
| (Dividendi pagati) | -630 | -897 |
| Flusso finanziario dell'attività di finanziamento | 3.970 | -681 |
| Incremento (decremento) delle disponibilità liquide (A ± B ± C) | 5.414 | -925 |
| Disponibilità liquide a inizio esercizio | 1.229 | 2.155 |
| Disponibilità liquide a fine esercizio | 6.643 | 1.229 |
CONSOLIDATED NFP COMPOSITION AS AT 31.12.2023
| 31.12.2023 | 31.12.2022 | Variazione | Var % |
|---|---|---|---|
| 6.644 | 1.228 | 5.415 | 441% |
| - | - | - | |
| - | - | - | |
| 6.644 | 1.228 | 5.415 | 441% |
| 769 | 1.215 | (446) | -37% |
| -37% | |||
| 43716% | |||
| -19% | |||
| -19% | |||
| (4.931) | 1.151 | (6.082) | -529% |
| 0 | |||
| (716) | (619) | (97) | 16% |
| (5.647) | 531 | (6.178) | -1163% |
| 769 (5.875) 944 - - 944 |
1.215 (13) 1.164 - - 1.164 |
(446) (5.862) (220) - - (220) |
The Issuer's main IAS IFRS balance sheet and income statement results as at 31 December 2023 are shown below. SEPARATE INCOME STATEMENT AS OF 31/12/2023 (International Accounting Standards IAS/IFRS)
| Conto economico (Euro/000) | 31.12.23 | 31.12.2022 | Variazione | % |
|---|---|---|---|---|
| Valore della produzione | 16.260 | 15.449 | 5% | |
| Costi per materie prime | (83) | (72) | -11 | 15% |
| Costi per servizi | (10.032) | (9.258) | -775 | 8% |
| Costi per godimento beni di terzi | (254) | (291) | 37 | -13% |
| Costi per il personale | (2.805) | (2.273) | -532 | 23% |
| Oneri diversi di gestione | (70) | (69) | -2 | 2% |
| EBITDA | 3.016 | 3.487 | -14% | |
| EBITDA % | 19% | 23% | -18% | |
| Costi di natura straordinaria | 427 | |||
| EBITDA adjusted | 3.443 | 3.487 | -1,3% | |
| EBITDA % | 21% | 0 | -6% | |
| Amm.to Immobilizzazioni Immateriali | (133) | (86) | -48 | 55,3% |
| Amm.to Immobilizzazioni Materiali | (51) | (63) | 13 | -19,8% |
| Amm.to diritto d'uso | (373) | (224) | -149 | 66,4% |
| Accantonamenti | 0 | (52) | 52 | -100,0% |
| 0 | ||||
| EBIT | 2.460 | 3.062 | -602 | -20% |
| EBIT% | 15% | 20% | -5% | -24% |
| EBIT Adjusted | 2.886 | 3.062 | -6% | |
| EBIT% | 18% | |||
| interessi attivi (passivi) | (89) | (29) | -61 | 212% |
| EBT | 2.370 | 3.033 | -663 | 70% |
| EBT % | 15% | 20% | -26% | |
| Imposte correnti | (355) | (889) | 534 | -60% |
| Utile/(Perdita) d'esercizio | 2.016 | 2.145 | -129 | -6% |
| Profit/(Loss) % | 12% | 14% | -11% | |
| Utile/(Perdita) d'esercizio adjusted | 2.442 | 2.145 | 0 | 14% |
| Profit/(Loss) % | 15% |
SEPARATE BALANCE SHEET AS OF 31/12/2023 (International Accounting Standards IAS/IFRS)
| Dati in Euro/000 | ||||
|---|---|---|---|---|
| Situazione patrimoniale-finanziaria (Euro/000) | 31.12.23 | 31.12.2022 | Variazione | Var % |
| Immobilizzazioni Immateriali | 376 | 274 | 102 | 37% |
| Immobilizzazioni Materiali | 78 | 88 | (10) | -11% |
| Diritto d'uso | 634 | 495 | 139 | 28% |
| Immobilizzazioni Finanziarie | 98 | 116 | (18) | -15% |
| Attivo Fisso Netto | 1.186 | 973 | 212 | 22% |
| 0 | ||||
| Rimanenze | 2.651 | 1.464 | 1.187 | 81% |
| Crediti commerciali | 5.170 | 5.835 | (665) | -11% |
| Debiti commerciali | (2.372) | (1.512) | (860) | 57% |
| Capitale Circolante Commerciale CCN | 5.449 | 5.787 | (338) | -6% |
| CCN // Ricavi delle Vendite | 37% | 41% | -4% | -10% |
| Altre attività / Passività | 438 | -406 | 844 | 9% |
| Net Working Capital | 5.887 | 5.381 | 506 | 9% |
| TFR | (352) | (301) | (51) | 17% |
| Capitale investito Netto | 6.721 | 6.053 | 668 | 11% |
| Capitale Sociale | 2.000 | 110 | 1.890 | 1718% |
| Riserva legale | 20 | 20 | 0 | 0% |
| Altre riserve | 7.527 | 2.631 | 4.896 | 186% |
| Utile d'esercizio | 2.016 | 2.145 | (129) | -6% |
| Patrimonio Netto | 11.562 | 4.906 | 6.657 | 136% |
| Debiti vs banche | 1.665 | 2.334 | (669) | -29% |
| Debiti finanziari | - | |||
| Altri debiti finanziari | - | |||
| Disponibilità liquide | (6.507) | (1.187) | (5.320) | 448% |
| Posizione Finanziaria Netta | (4.841) | 1.147 | (5.989) | -522% |
| Totale Passività | 6.721 | 6.053 | 668 | 11% |
SEPARATE CASH FLOW STATEMENT AS AT 31.12.2023
| Rendiconto finanziario, metodo indiretto Dati in Euro/000 | 31.12.2023 | 31.12.2022 |
|---|---|---|
| Flussi finanziari derivanti dall'attività operativa | ||
| Utili (perdita) dell'esercizio | 2.016 | 2.145 |
| Imposte sul reddito | 355 | 889 |
| Interessi passivi (attivi) | 89 | 29 |
| Utile (perdita) dell'esercizio prima delle imposte sul reddito, interessi, dividendi e plus/minusvalenze da cessione |
2.460 | 3.062 |
| Ammortamenti delle immobilizzazioni | 557 | 373 |
| Accantonamento per benefici ai dipendenti | 158 | 135 |
| Totale rett. per elementi non monetari che non hanno avuto contropartita nel Capitale Circolante Netto |
715 | 508 |
| Flusso finanziario prima delle var. del Capitale Circolante Netto | 3.175 | 3.570 |
| Variazioni del Capitale Circolante Netto | ||
| Decremento (incremento) delle rimanenze | -1.187 | -543 |
| Decremento (incremento) dei crediti verso clienti | 665 | -1.872 |
| Decremento (incremento) dei ratei e risconti attivi e passivi | -24 | -325 |
| Incremento (decremento) dei debiti verso fornitori | 860 | 227 |
| Altri Incrementi (decrementi) del Capitale Circolante Netto | -821 | -1 |
| Totale variazioni del Capitale Circolante Netto | -506 | -2.513 |
| Flusso finanziario dopo delle var. del Capitale Circolante Netto | 2.668 | 1.057 |
| Altre rettifiche | ||
| Totale altre rettifiche | -551 | -1.056 |
| Flusso finanziario dell''attività operative | 2.117 | 1 |
| Flussi derivanti dall'attività di investimento | ||
| Immobilizzazioni immateriali | -235 | -85 |
| Diritto d'uso | -511 | -106 |
| Immobilizzazioni materiali | -41 | -38 |
| Immobilizzazioni finanziarie | 18 | -12 |
| Flussi finanziari derivanti dall'attività d'investimento | -769 | -241 |
| Flussi finanziari derivanti dall'attività di finanziamento | ||
| Mezzi di terzi | -670 | 171 |
| Aumento di Capitale | 5.271 | |
| (Dividendi pagati) | -630 | -899 |
| Flusso finanziario dell'attività di finanziamento | 3.971 | -728 |
| Incremento (decremento) delle disponibilità liquide (A ± B ± C) | 5.319 | -968 |
| Disponibilità liquide a inizio esercizio | 1.187 | 2.155 |
| Disponibilità liquide a fine esercizio | 6.506 | 1.187 |
COMPOSITION NFP SEPARATE FINANCIAL STATEMENTS AS AT 31.12.2023
| Posizione Finanziaria Netta | 31.12.23 | 31.12.2022 | Variazione | Var % |
|---|---|---|---|---|
| Disponibilità liquide | 6.507 | 1.187 | 5.320 | 448% |
| Mezzi equivalenti a disponibilità liquide | - | - | - | |
| Altre attività finanziarie correnti | - | - | - | |
| LIQUIDITA' | 6.507 | 1.187 | 5.320 | 448% |
| Debito finanziario corrente | ||||
| Parte corrente del debito finanziario non corrente | 994 | 1.218 | (224) | -18% |
| Indebitamento finanziario corrente | 994 | 1.218 | (224) | -18% |
| Indebitamento finanziario corrente netto | (5.513) | 31 | (5.544) | -17990% |
| Debito finanziario non corrente | 672 | 1.116 | (445) | -40% |
| Strumenti di debito | - | - | - | |
| Debiti commerciali e altri debiti non correnti | - | - | - | |
| Indebitamento finanziario non corrente | 672 | 1.116 | (445) | -40% |
| TOTALE INDEBITAMENTO FINANZIARIO | (4.841) | 1.147 | (5.989) | -522% |
| 0 | ||||
| di cui effetti derivanti dall'applicazione del principio IFRS 16 | (669) | (530) | (138) | 26% |
| TOTALE INDEBITAMENTO FINANZIARIO AL NETTO DELL'IFRS 16 | (5.510) | 617 | (6.127) | -993% |