Skip to main content

AI assistant

Sign in to chat with this filing

The assistant answers questions, extracts KPIs, and summarises risk factors directly from the filing text.

Mare Engineering Group Earnings Release 2025

Apr 1, 2026

6591_10-k_2026-04-01_14e18240-72b0-4f12-9977-00550ff99d9a.pdf

Earnings Release

Open in viewer

Opens in your device viewer

mare group

INFO DIGITAL 2000

PRESS RELEASE

MARE GROUP: BOARD OF DIRECTORS APPROVES CONSOLIDATED FINANCIAL STATEMENTS AND DRAFT STATUTORY FINANCIAL STATEMENTS FOR 2025, 2026 GUIDANCE AND PROPOSES DIVIDEND OF €0.03 PER SHARE

REVENUES DOUBLED AND MARGINS IN STRONG EXPANSION

KEY PRO FORMA RESULTS AS AT 31/12/2025

  • REVENUES € 85.0 Mln (+109% YoY)
  • Adj. EBITDA € 19.0 Mln (+111% YoY)

KEY CONSOLIDATED RESULTS AS AT 31/12/2025

  • REVENUES € 59.1 Mln (€ 40.7 Mln as of 31/12/2024)
  • Adj. EBITDA € 15.9 Mln (€ 9.0 Mln as of 31/12/2024)
  • GROSS PROFIT adj € 5.2 Mln (€ 3.3 Mln as of 31/12/2024)
  • NFP adj € 24.2 Mln (net debt) compared to € 3.0 Mln (net debt)
  • SHAREHOLDERS' EQUITY € 45.9 Mln (+56% YoY)

KEY RESULTS OF THE ISSUER AS AT 31/12/2025

  • REVENUES € 54.0 Mln (€ 39.11 Mln as of 31/12/2024)
  • Adj. EBITDA € 14.4 Mln (€ 8.5 Mln as of 31/12/2024)
  • GROSS PROFIT adj € 4.1 Mln (€ 2.7 Mln as of 31/12/2024)
  • SHAREHOLDERS' EQUITY € 38.2 Mln (+29% YoY)

PROPOSED DIVIDEND DISTRIBUTION

  • €0.03 PER SHARE
  • DIVIDEND YIELD 0.89% ON 30.03.26

KPI GUIDANCE 2026: FROM GROWTH TO CASH GENERATION

  • Revenues between € 95.0 and € 100.0 Mln
  • EBITDA between € 21 and € 22.5 Mln
  • NFP between € 15 and € 20 Mln (Net Debt)

PRESENTATION OF 2025 RESULTS AND 2026 GUIDANCE IN MILAN ON 1 APRIL

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.
Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

M

A

O

O

O

O


mare group

Salerno, 31 March 2026

The Board of Directors of Mare Group S.p.A. (ticker MARE.MI), a digital engineering company listed on Euronext Growth Milan and active in Italy and abroad in innovation through enabling technologies ("Mare Group", the "Company" or the "Group"), today approved the consolidated financial statements and the draft statutory financial statements for the year ended 31 December 2025, which will be subject to audit by Deloitte & Touche S.p.A. ("Deloitte & Touche"), prepared for the first time in accordance with IFRS accounting standards, as well as the guidance for the financial year 2026.

Antonio Maria Zinno, CEO of Mare Group, commented: "2025 was an extraordinary year: the year in which Mare Group doubled its industrial scale and laid the foundations for a new phase of value creation and cash generation. In twelve months, the Group completed a significant growth journey, integrating six companies, executing complex market transactions and reorganising the Group along clear and consistent industrial lines. The two pillars of the business model have been made distinct and scalable: on one side, engineering for large enterprises and the Public Administration in the Aerospace & Defence, Industry & Transportation and Critical Infrastructure sectors; on the other, the technology platforms dedicated to SMEs, developed and scaled through Workgroup and TradeLab.

This journey enabled the Group to double revenues in line with the guidance communicated to the market, strengthen the technology perimeter, integrate management and approve the first consolidated financial statements under IFRS accounting standards.

2026 opens with significant orders from new clients, the disposal of the stake in Eles for €26.3 million, generating a capital gain of approximately €5.6 million, and the acquisition of 100% of EMM.

The path is set: to be a reference hub in high-tech engineering in Italy and Europe".

KEY AGGREGATE PRO FORMA RESULTS AS AT 31 DECEMBER 2025

The draft statutory financial statements and the consolidated financial statements for the year ended 31 December 2025 were prepared, for the first time, in accordance with IFRS international accounting standards, and to ensure full comparability of data, the figures for the year ended 31/12/2024 were also restated under the same standards.

The consolidation scope includes the Parent Company Mare Group S.p.A., into which the companies Powerflex, La SIA and M2R Holding were merged during the year by way of merger by absorption, as well as the wholly-owned subsidiaries at 100%: I.D.E.A. S.r.l. ("I.D.E.A."), Rack Peruzzi S.r.l. ("Rack Peruzzi"), Rent4 Services Srl, Mare Group SK s.r.o., Mare Group CZ s.r.o., Mare Group Brasil Ltda, at 55% Workgroup S.r.l. ("Workgroup") (which holds 100% of Synergy S.r.l.) and at 51% EasyGo, which in turn holds 100% of EMM S.r.l. ("EMM")¹.

During the 2025 financial year, the Group underwent a significant corporate restructuring process involving numerous extraordinary M&A transactions and mergers by absorption². In order to present the overall performance in a more complete and readable manner, an aggregate pro forma schedule of revenues and operating costs was prepared assuming the consolidation of the companies that entered the scope (La SIA, Rack Peruzzi, I.D.E.A., Rent4Services and EMM) from 1 January 2025³.

The comparison is made with the Mare Group consolidated financial statements for the 2024 financial year.

CONSOLIDATED INCOME STATEMENT PRO FORMA AND RECLASSIFIED (Amounts in Euro/000) 31-Dec-25 31-Dec-24 Var.%
Revenues 85,042 40,696 109%
Operating costs (66,025) (31,665)
Adj. EBITDA 19,016 9,031 111%

Revenues amount to 85.04 million Euro, reflecting an increase of 109% compared to 40.7 million Euro, driven by both organic development and the contribution of companies acquired during the year.

¹ In accordance with IFRS, companies subject to merger and those acquired during the year were consolidated from the date on which control was effectively obtained. It is noted that EMM was not included in the consolidated income statement for the 2025 financial year.

² Acquisition of 100% of La SIA, Powerflex, Rack Peruzzi, I.D.E.A. and M2R Holding; acquisition of 55% of Workgroup; Public Tender Offer and Exchange on La SIA with subsequent delisting; voluntary partial and then full Public Tender Offer on Eles; merger by absorption of La SIA, Powerflex and M2R Holding; contribution of business units to TradeLab and Workgroup; acquisition of 100% of Webrex SK s.r.o.; incorporation of the EasyGo vehicle and subsequent acquisition of EMM; transition to IFRS accounting standards.

³ Workgroup, incorporated in November 2025 following the contribution of a business unit from WGS and a business unit from Mare Group, contributes to the consolidated and pro forma figures only from that date. For information purposes, it is noted that the key financial indicators of WGS for the period from 1 January to 31 December 2024 were as follows: Revenues of €3.8 million, EBITDA of €1.5 million and Net Financial Position of €1.8 million.

Mare Group S.p.A. – P.IVA IT07784980638 – Cap. Soc. € 4.748.467,00 i.v.
Tel. +39 081 8036677 – Fax +39 081 3177513 – www.maregroup.it – [email protected]


mare group

The revenue breakdown reflects the Group's industrial model, organised around three main business areas:

  • Aerospace & Defence (A&D): represents a relevant, high-technology-content component, with activities related to advanced simulation, mission-critical systems and support for strategic programmes;
  • Infrastructure & Building: includes engineering services for critical and digital infrastructure, with increasing integration of advanced technology solutions;
  • Industry & Transportation: the Group's fast-growing digital segment, driven by digitalisation projects, automation and enabling technology applications in industrial settings.

Revenue growth therefore reflects not only the Group's expanded scale, but also the strengthening of an integrated and diversified model, capable of generating margins and sustaining growth prospects.

In 2025, Adj. EBITDA⁴ grew significantly, reaching 19.02 million Euro, reflecting an increase of approximately 111% from 9.03 million Euro in 2024.

KEY CONSOLIDATED FINANCIAL STATEMENTS RESULTS AS AT 31 DECEMBER 2025

The consolidated financial statements as at 31/12/2025 were prepared, for the first time, in accordance with IFRS international accounting standards, and to ensure full comparability of data, the figures for the year ended 31/12/2024 were also restated under the same standards.

Consolidated revenues amount to 59.06 million Euro, reflecting an increase of 45% compared to 40.69 million Euro in 2024.

| CONSOLIDATED INCOME STATEMENT
(Amounts in Euro/000) | 31-Dec-25 | 31-Dec-24 | Var |
| --- | --- | --- | --- |
| Revenues | 59,060 | 40,696 | 18,761 |
| Operating costs | (43,183) | (31,665) | |
| Adj. EBITDA | 15,876 | 9,031 | 6,845 |

The trend in operating costs is consistent with the Group's growth and reflects both the expansion of the consolidation scope resulting from M&A transactions and the transition to IFRS accounting standards, which entailed a different classification and presentation of certain income statement items.

In 2025, Adj. EBITDA⁵ grew significantly, reaching 15.88 million Euro from 9.03 million Euro in 2024, with EBITDA Margin rising to 26.9% from 22.2%.

Depreciation and amortisation amounted to 6.94 million Euro (4.05 million Euro in 2024), increasing in line with the expansion of the consolidation scope.

Write-downs, of a non-cash nature, on current assets of 5.67 million Euro (not present in 2024), on non-current assets of 3.86 million Euro (0.1 million Euro in 2024), totalling 9.53 million Euro, attributable to one-off, prudential assessments of certain balance sheet items, also in connection with the adoption of the new IFRS accounting standards.

Finance costs amounted to 3.73 million Euro (1.67 million Euro in 2024) and non-recurring extraordinary finance income amounted to 6.99 million Euro (0.17 million in 2024), due primarily to dividends received from financial investments and measurement of financial investments at fair value.

Mare Group S.p.A. – P.IVA IT07784980638 – Cap. Soc. € 4.748.467,00 i.v.
Tel. +39 081 8036677 – Fax +39 081 3177513 – www.maregroup.it – [email protected]
IONET
MIUR
UNI
BRIG AMERICAN EXPRESS
3


mare group

Excluding extraordinary finance income, the 2025 financial year closes with an Adjusted Gross Profit 5 of 5.21 million Euro (3.31 million Euro in 2024).

Net profit/(loss) amounted to (8.68) million Euro compared to (0.3) million Euro in 2024.

Shareholders' Equity amounted to 45.92 million Euro (of which 7.72 million Euro attributable to non-controlling interests) from 29.50 million Euro in 2024 (of which 0.03 million Euro attributable to non-controlling interests), as a result of the profit/(loss) for the year and the effect of new acquisitions.

The Adjusted Net Financial Position amounted to Euro 24.20 million (Euro 3.00 million in 2024). The figure includes the impact of IFRS 16 of Euro 8.94 million and financial assets of Euro 35.80 million (7.45 million in 2024).

SUSTAINABILITY REPORT

Mare Group reports its ESG results in a dedicated report that is renewed each year with commitment, awareness and enthusiasm. The Sustainability Report is prepared in accordance with GRI SRS standards and is subject to review by CRIF/CRIBIS based on the principles set out in ISAE3000.

Through the "Synesgy" questionnaire, Mare Group identified the relevant sustainability topics, highlighting the most significant results of the year and providing stakeholders with a certified overview of its activities. The process undertaken has highlighted alignment with 7 of the UN SDGs: 7, 8, 9, 12, 13, 16 and 17.

The most recent published Report, still in force at the time of preparation of the draft financial statements, is available on the website www.maregroup.it (section Governance > Corporate Documents). The updated report with the most recent data will be published in the same section of the website as soon as it is available.

KEY RESULTS OF THE ISSUER MARE GROUP S.P.A. AS AT 31 DECEMBER 2025

Set out below are the results of the Parent Company Mare Group S.p.A., which accounts for over 92% of Group revenues.

Revenues amounted to 54.02 million Euro, up 38% from 39.11 million Euro in 2024.

Adj. EBITDA6 amounted to 14.44 million Euro, compared to 8.47 million Euro in 2024.

Depreciation and amortisation amounted to 6.72 million Euro (4.02 million Euro in 2024).

Finance costs amounted to 3.63 million Euro (1.76 million Euro in 2024) and non-recurring extraordinary finance income amounted to 6.91 million Euro (0.17 million in 2024).

Adjusted Gross Profit amounted to 4.08 million Euro (2.69 million Euro in 2024).

Net profit/(loss) amounted to (8.92) million Euro compared to (0.95) million Euro in 2024, attributable almost entirely to one-off non-cash write-downs recorded in the financial statements, also in connection with the adoption of the new IFRS accounting standards.

The Adjusted Net Financial Position amounted to Euro 29.16 million (Euro 3.1 million in 2024). The figure includes the impact of IFRS 16 of Euro 5.79 million and financial assets of Euro 35.80 million.

Shareholders' Equity amounted to 38.19 million Euro, up approximately 29% from 29.63 million Euro in 2024.

PROPOSED DIVIDEND DISTRIBUTION

The Board of Directors resolved to propose to the Shareholders' Meeting of the Parent Company the coverage of losses through the use of available reserves and the distribution of a dividend, drawn from distributable reserves, to be paid as follows:

  • total distribution of Euro 580,000 gross of withholding taxes, corresponding to approximately Euro 0.03 per share in issue (coupon no. 3), with ex-dividend date 25 May 2026, record date 26 May 2026 and payment date 27 May 2026.

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.
Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

PIANE OUNAMON
CRIBIS
UNI EN ISO 9001
UKAS MANAGEMENT SYSTEMS 9001
4


mare group

MATERIAL EVENTS DURING THE 2025 FINANCIAL YEAR

In 2025, Mare Group intensified its organic growth journey, launching new projects, consolidating and expanding commercial relationships and strengthening its positioning in strategic sectors, including Aerospace & Defence ("A&D"), while also continuing to pursue external growth through an intensive M&A programme.

In February, Mare Group entered into an agreement to acquire 70.6% of the share capital of La SIA ("La SIA") and launched the Public Tender Offer and Exchange on the remaining stake, completing the first Public Tender Offer and Exchange in Italy between two companies listed on an non-regulated market segment. Mare Group subsequently successfully concluded the Public Tender Offer and Exchange announced in February on the ordinary shares of La SIA, bringing the Group to hold 100% of the share capital of La SIA and the delisting of the company from the EGM market on 8 September 2025.

In the same month, the Group completed the acquisition of 100% of Powerflex ("Powerflex"), specialised in the A&D sector and in the design and testing of mechatronic systems.

In March, the Group acquired 100% of I.D.E.A., a company specialising in industrial automation and mechanical/electrical processing, to strengthen operational capabilities in the aerospace, defence and manufacturing sectors.

In April, Mare Group disclosed holding a 10.29% stake in DBA Group S.p.A., also listed on EGM, becoming a significant shareholder.

In May, Mare Group entered the share capital of TradeLab S.p.A. ("TradeLab") through the institutional placement on the EGM market for a stake of 10% of share capital, becoming its technology partner, and further strengthened the A&D sector by entering into a binding agreement to acquire 100% of Rack Peruzzi, a Piedmont-based player active in the design and production of high-safety precision systems. The agreement was subsequently finalised on 18 November 2025.

In June, Mare Group launched a voluntary partial tender offer on Eles Semiconductor Equipment S.p.A. ("Eles"), reaching a stake of 29.04% of the share capital of Eles.

In September 2025, the Board of Directors of Mare Group approved the merger plans for the merger by absorption of La SIA, of M2R Holding ("M2R Holding") and of Powerflex, all wholly-owned subsidiaries, under the simplified procedure pursuant to art. 2505 of the Italian Civil Code. The mergers were completed before the end of the financial year: the deeds of merger of La SIA and M2R Holding were executed on 4 December 2025, that of Powerflex on 11 December 2025, with legal effect from 30 December 2025 and accounting and tax effects backdated to 1 January 2025.

In November 2025, Mare Group launched a Full Voluntary Public Tender Offer on Eles. The offer closed without reaching a stake sufficient for delisting.

In December 2025, Mare Group increased its stake in subsidiary Mare Group CZ s.r.o., reaching 100% of the share capital, and increased its stake in TradeLab to 22.4% by subscribing a reserved capital increase of 3.0 million Euro and simultaneously transferring a business unit and two platforms for 3.88 million Euro, continuing the process of enhancing proprietary technology assets. In the same context of strategic focus, on 22 December 2025 Mare Group entered into a binding agreement to acquire 55% of Workgroup.

At year-end, on 29 December 2025, Mare Group and Borgosesia S.p.A. launched EasyGo, a search fund dedicated to the acquisition and turnaround of Italian SMEs facing generational transitions, with an initial fundraise of 7.5 million Euro. On 31 December 2025, EasyGo completed its first acquisition, acquiring 100% of EMM s.r.l. ("EMM"), a company specialising in the development of software platforms for the digitalisation of industrial processes, with 2024 revenues of 17.7 million Euro and EBITDA of 2.2 million Euro.

MATERIAL EVENTS IN THE FIRST MONTHS OF 2026 AND FORESEEABLE BUSINESS OUTLOOK

In the first quarter of 2026, the Group disposed of its stake in Eles for €26.3 million, generating a capital gain of approximately €5.6 million and freeing up resources for growth and debt reduction.

On the commercial front, the Group recorded a significant acceleration in orders in the Aerospace & Defence, Industry & Transportation and Infrastructure & Building sectors, with new contracts from primary operators, including Trenitalia.

To support the evolution of the business, following the integration of La SIA and in light of growing international prospects, the Shareholders' Meeting of 5 February 2026 resolved to expand the Board of Directors, adding two new members: Valerio Griffa, previously a member of the Mare Group Board of Directors and manager of the foreign subsidiaries, and Maurizio Ciardi, former Chief Executive Officer of La SIA.

In the first months of 2026, the Group continued its external growth journey: on 3 March 2026, it acquired the remaining 49% of EasyGo for 10 million Euro, bringing its stake in EMM to 100%.

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.
Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

M

A0149

C000000000000000000000000000000000000000000000000000000000000000000


mare group

Management remains focused on executing the strategic priorities in the Aerospace & Defence, Infrastructure & Building and Industry & Transportation sectors, pursuing new R&D objectives, developing applications of technology platforms and continuing the acquisition programme. The start of 2026 confirms the resilience of the operating model: the Group recorded a positive order trend across all main business segments, with contracts from primary domestic and international operators. These results reflect the Group's commitment to expanding its offering in high-technology-complexity sectors and consolidating its positioning in the engineering sector.

Mare Group confirms for 2026 a growth trajectory based on strengthening in its core sectors, on external growth and on continuous improvement of operational efficiency, leveraging a scalable model that integrates technological innovation, proprietary enabling platforms and execution.

The Group thus aims to strengthen its positioning among the leading Italian engineering companies through the evolution of its industrial project based on aggregation, scale growth and technological advancement.

GUIDANCE 2026

In light of the results achieved and the strengthening of the industrial perimeter, the Board of Directors also approved the guidance for the 2026 financial year which envisages growth across all key indicators.

  • Revenues between 95.0 and 100.0 million Euro
  • EBITDA between 21.0 and 22.5 million Euro
  • NFP between 15.0 and 20.0 million Euro (net debt)

SHAREHOLDERS' MEETING CONVOCATION AND DOCUMENTATION

The Board of Directors resolved to convene the Shareholders' Meeting at first call on 30 April 2026 and, if necessary, at second call on 4 May 2026, at the times and venues to be communicated in the relevant notice of meeting, which will be published within the timeframes and in accordance with the procedures set out in the applicable regulatory framework.

Upcoming meetings with the financial community

The results of the consolidated financial statements and the individual financial statements of the Issuer will be presented at a dedicated event in Milan at Inplace Garden, via G. Pisani 2, on 1 April 2026 at 18:30.

The documentation, including the explanatory reports approved by the Board of Directors on the agenda items of the aforementioned Shareholders' Meeting, will be available at the registered office of Mare Group S.p.A. (Via Ex Aeroporto SNC, 80038 Pomigliano d'Arco), on the website www.maregroup.it/investor-relations (section Governance > Shareholders' Meetings) and on the website www.borsaitaliana.it (section Shares > Mare Group) within the timeframes set out in the applicable regulations.

Attachments

  • IFRS Consolidated Balance Sheet as at 31/12/2025 vs 31/12/2024;
  • IFRS Consolidated Income Statement as at 31/12/2025 vs 31/12/2024
  • IFRS Consolidated Net Financial Indebtedness as at 31/12/2025 vs 31/12/2024;
  • IFRS Statutory Balance Sheet as at 31/12/2025 vs 31/12/2024;
  • IFRS Statutory Income Statement as at 31/12/2025 vs 31/12/2024;
  • IFRS Statutory Net Financial Indebtedness as at 31/12/2025 vs 31/12/2024.

All schedules are prepared in accordance with international accounting standards and will be subject to audit by Deloitte & Touche within the prescribed timeframes.


This press release is available on the Company's website at https://www.maregroup.it/investor-relations and on the authorised system for the dissemination and storage of regulated information "" available at https:///.


Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

IONES


mare group

Mare Group

With a history dating back to 2001, Mare Group is an Italian High-Tech Engineering Hub active in strategic sectors such as Aerospace and Defense, Industry, Critical Infrastructure, and the Twin Transition, with over 2,000 customers. Listed on Euronext Growth Milan, the Group operates through an asset-light model based on proprietary platforms, thanks to over 700 people, 35 locations across 5 countries, and the experience of more than 30 research projects completed with Italian and foreign Universities. The 19 acquisitions and subsequent integrations carried out since 2019 make Mare Group one of the main innovation aggregators in Italy and Europe.

Contact Info

Mare Group S.p.A.
Gennaro Tesone (Investor Relations Manager)
Via Ex Aeroporto SNC, 80038 Pomigliano d'Arco
T. +39 081 803 6677 – E-mail [email protected]

Euronext Growth Advisor: illimity Bank S.p.A.
Via Soperga 9, 20124 Milan
T. +39 0282849699 – E-mail [email protected]

Investor & Media Relations Advisor: IRTOP Consulting
Via Bigli, 19 - 20121 Milan
T. +39 0245473883 – E-mail [email protected] (investors) – [email protected] (media)

Specialist: MIT SIM S.p.A.
Corso Venezia 16, 20121 Milan
T. +39 0230561270 – E-mail [email protected]

Mare Group S.p.A. – P.IVA IT07784980638 – Cap. Soc. € 4.748.467,00 i.v.
Tel. +39 081 8036677 – Fax +39 081 3177513 – www.maregroup.it – [email protected]
IoM


mare group

IFRS CONSOLIDATED BALANCE SHEET AS AT 31/12/2025 VS 31/12/2024

Amounts in €/000

31-Dec-25 31-Dec-24
ASSETS
Non-current assets
Property, plant and equipment 5,521 1,538
Intangible assets 16,955 19,458
Right-of-use assets 9,637 2,818
Goodwill 29,483 2,155
Investments in subsidiaries - 0
Investments in associates 83 96
Investments in parent companies - -
Investments in other companies 31,385 72
Other non-current receivables 508 1,086
Non-current financial assets - 99
Derivative financial instruments - -
Deferred tax assets 6,266 3,581
Total non-current assets 99,838 30,903
Current assets
Inventories 4,496 971
Trade receivables 31,190 12,466
Contract assets 14,923 7,557
Other current receivables 18,099 16,308
Tax receivables 1,454 46
Current financial assets 3,210 13,183
Derivative financial instruments 25 8
Cash and cash equivalents 52,864 2,552
Total current assets 126,262 53,093
Assets held for sale - -
TOTAL ASSETS 226,100 83,996
Share capital 4,748 3,615
Share premium reserve 31,756 13,569
Legal reserve 473 428
Revaluation reserve - -
Foreign currency translation reserve (4) (40)
Consolidation reserve - -
FTA reserve - (2,025)
Other reserves 12,125 15,191
Retained earnings/(accumulated losses) (2,233) (944)
Group profit/(loss) for the year (8,668) (322)
TOTAL GROUP EQUITY 38,199 29,473
Non-controlling interests' capital and reserves 7,391 4
Non-controlling interests' profit/(loss) 327 26
TOTAL CONSOLIDATED EQUITY 45,917 29,503

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

IONET

MIUR


mare group

LIABILITIES
Non-current liabilities
Bonds – non-current portion 1,530 2,385
Long-term borrowings 79,841 8,376
Other non-current financial liabilities 10,697 2,320
Employee benefit obligations 6,701 3,094
Provisions for risks and charges 254 163
Non-current contract liabilities - -
Tax payables 10 1,314
Government grants 3,884 250
Derivative financial instruments - 56
Other non-current payables and liabilities 2,313 1,403
Deferred tax liabilities 2,196 80
Total non-current liabilities 107,426 19,442
Current liabilities
Bonds – current portion 855 720
Bank borrowings and current portion of long-term debt 27,662 14,342
Other current financial liabilities 1,915 1,007
Trade payables 17,234 8,764
Current contract liabilities 584 108
Tax payables 3,847 1,245
Government grants 59 62
Derivative financial instruments 119 -
Other current payables and liabilities 20,439 8,803
Provisions for risks and charges - -
Total current liabilities 72,757 35,051
TOTAL LIABILITIES 180,182 54,493
Liabilities directly associated with assets held for sale - -
TOTAL EQUITY AND LIABILITIES 226,100 83,996

Mare Group S.p.A. – P.IVA IT07784980638 – Cap. Soc. € 4.748.467,00 i.v.
Tel. +39 081 8036677 – Fax +39 081 3177513 – www.maregroup.it – [email protected]
IONET
MANAGEMENT GROUP
CERTIFICATION
0000000000000000000000000000000000000000000000000000000000000000000000000000


mare group

IFRS CONSOLIDATED INCOME STATEMENT AS AT 31/12/2025 VS 31/12/2024

Amounts in €/000

31-Dec-2025 31-Dec-2024
Revenue from sales and services 53,473 36,725
Other revenue 5,586 3,972
REVENUES 59,060 40,696
Raw materials and consumables - 5,453 - 4,570
Service costs - 23,556 - 7,507
Personnel costs - 23,165 - 15,595
Changes in inventories of raw materials, finished goods and merchandise 1,714 - 80
Other operating costs - 4,409 - 6,642
Depreciation, amortisation and write-downs - 12,603 - 4,047
Impairment/(reversal) of non-current assets - 3,860 - 103
Finance costs - 3,735 - 1,675
Finance income 6,989 168
Share of profit/(loss) of associates and joint ventures - 3
PROFIT/(LOSS) BEFORE TAX (EBT) - 9,019 648
Income taxes 679 - 945
PROFIT/(LOSS) FROM CONTINUING OPERATIONS - 8,341 - 296
DISCONTINUED OPERATIONS
Net profit/(loss) from discontinued operations
PROFIT/(LOSS) FOR THE YEAR - 8,341 - 296
- -
Group profit/(loss) - 8,668 - 322
Non-controlling interests' profit/(loss) 327 26

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

IONES


mare group

IFRS CONSOLIDATED NET FINANCIAL INDEBTEDNESS AS AT 31/12/2025 VS 31/12/2024

Amounts in €/000

31-Dec-25 31-Dec-24
A Cash and cash equivalents (52,864) (2,552)
B Cash equivalents - -
C Other current financial assets (690) (13,183)
D Liquidity (A+B+C) (53,554) (15,736)
E Current financial debt 9,483 5,438
F Current portion of non-current financial debt 20,093 10,631
G Current financial indebtedness (E + F) 29,576 16,069
H Net current financial indebtedness (G - D) (23,978) 333
I Non-current financial debt 90,538 13,081
J Debt instruments 2,385 -
K Trade payables and other non-current liabilities - -
L Non-current financial indebtedness (I+J+K) 92,923 13,081
M Total financial indebtedness (H+L) 68,946 13,414
IFRS 16 (8,939) (2,968)
Other financial assets (35,802) (7,450)
Adjusted Net Financial Indebtedness 24,204 2,997

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

IONES


mare group

IFRS STATUTORY BALANCE SHEET AS AT 31/12/2025 VS 31/12/2024

Amounts in €/000

31-Dec-25 31-Dec-24
ASSETS
Non-current assets
Property, plant and equipment 4,409 1,538
Intangible assets 12,489 18,735
Right-of-use assets 5,845 2,818
Goodwill 14,244 2,155
Investments in subsidiaries 7,841 2,096
Investments in associates 83 96
Investments in parent companies - -
Investments in other companies 31,366 72
Other non-current receivables 423 1,086
Non-current financial assets - -
Derivative financial instruments - -
Deferred tax assets 6,171 3,577
Total non-current assets 82,872 32,173
Current assets
Inventories 3,354 589
Trade receivables 27,787 11,795
Contract assets 14,923 7,557
Other current receivables 15,936 16,202
Tax receivables 534 17
Current financial assets 3,210 13,183
Derivative financial instruments 25 8
Cash and cash equivalents 43,940 2,455
Total current assets 109,710 51,807
Assets held for sale - -
TOTAL ASSETS 192,582 83,980
Share capital 4,748 3,615
Share premium reserve 31,756 13,569
Legal reserve 473 428
Revaluation reserve - -
Other reserves 11,919 13,097
Retained earnings/(accumulated losses) (1,783) -
Group profit/(loss) for the year (8,922) (954)
TOTAL EQUITY 38,192 29,755
LIABILITIES
Non-current liabilities
Bonds – non-current portion 1,530 2,385
Long-term borrowings 78,946 8,339
Other non-current financial liabilities 5,490 2,320
Employee benefit obligations 4,325 3,094
Provisions for risks and charges 235 163
Non-current contract liabilities - -
Tax payables 13 242
Government grants 3,884 1,322
Derivative financial instruments - 56
Other non-current payables and liabilities 1,613 1,403
Deferred tax liabilities 1,949 80

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

M

A

Oo

CIOUO

Ie

12


mare group

Total non-current liabilities 97,985 19,405
Current liabilities
Bonds – current portion 855 720
Bank borrowings and current portion of long-term debt 27,117 14,311
Other current financial liabilities 1,470 1,007
Trade payables 14,956 8,681
Current contract liabilities 584 108
Tax payables 1,150 1,241
Government grants 59 62
Derivative financial instruments 119 -
Other current payables and liabilities 10,096 8,690
Provisions for risks and charges - -
Total current liabilities 56,405 34,820
TOTAL LIABILITIES 154,390 54,225
Liabilities directly associated with assets held for sale - -
TOTAL EQUITY AND LIABILITIES 192,582 83,980

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

M

A

UNI

C


mare group

IFRS STATUTORY INCOME STATEMENT AS AT 31/12/2025 VS 31/12/2024

Amounts in €/000

31-Dec-25 31-Dec-24
Revenue from sales and services 49,012 35,146
Other revenue 5,009 3,962
REVENUES 54,020 39,108
Raw materials and consumables - 5,190 - 4,352
Service costs - 23,098 - 7,176
Personnel costs - 20,815 - 15,245
Changes in inventories of raw materials, finished goods and 1,734 - 80
Other operating costs - 3,942 - 6,516
Depreciation, amortisation and write-downs - 12,387 - 4,017
Impairment/(reversal) of non-current assets - 3,679 - 103
Finance costs - 3,634 - 1,763
Finance income 6,910 126
Share of profit/(loss) of associates and joint ventures 3
Profit/(Loss) Before Tax - 10,179 - 15
Income taxes 1,158 - 939
PROFIT/(LOSS) FROM CONTINUING OPERATIONS - 8,919 - 954
DISCONTINUED OPERATIONS
Net profit/(loss) from discontinued operations
PROFIT/(LOSS) FOR THE YEAR - 8,922 - 954

Mare Group S.p.A. - P.IVA IT07784980638 - Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 - Fax +39 081 3177513 - www.maregroup.it - [email protected]

IONET

MANAGEMENT SYSTEM

CERTIFIED

ISO 9001

ISO 14001

OMS 000600


mare group

IFRS STATUTORY NET FINANCIAL INDEBTEDNESS AS AT 31/12/2025 VS 31/12/2024

31-Dec-25 31-Dec-24
A Cash and cash equivalents (43,940) (2,455)
B Cash equivalents - -
C Other current financial assets (690) (13,183)
D Liquidity (A+B+C) (44,631) (15,639)
E Current financial debt 9,480 5,438
F Current portion of non-current financial debt 19,107 9,880
G Current financial indebtedness (E + F) 28,586 15,318
H Net current financial indebtedness (G – D) (16,045) (321)
I Non-current financial debt 84,436 10,659
J Debt instruments 2,385 3,105
K Trade payables and other non-current liabilities - -
L Non-current financial indebtedness (I+J+K) 86,821 13,764
M Total financial indebtedness (H+L) 70,777 13,444
IFRS 16 (4,883) (2,968)
Other financial assets (35,802) (7,450)
Adjusted Net Financial Indebtedness 30,091 3,026

Mare Group S.p.A. – P.IVA IT07784980638 – Cap. Soc. € 4.748.467,00 i.v.

Tel. +39 081 8036677 – Fax +39 081 3177513 – www.maregroup.it – [email protected]

IONES