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Simone SpA — Annual Report 2026
May 8, 2026
6532_rns_2026-05-08_bf9423a7-95e3-47cf-9dbe-c7eadb9f6188.pdf
Annual Report
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| Informazione Regolamentata n. 20310-8-2026 | Data/Ora Inizio Diffusione 8 Maggio 2026 12:36:41 | Euronext Growth Milan |
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Societa': SIMONE
Utenza - referente : SIMONEEST01 - Aprea Roberto
Tipologia : 1.1
Data/Ora Ricezione : 8 Maggio 2026 12:36:41
Oggetto : SIMONE GROUP APPROVES 2025 RESULTS: GROWTH IN REVENUES AND OPERATING MARGINS AND LAUNCH OF THE NEW BUSINESS MODEL BASED ON PROPRIETARY CONTENT AND TECHNOLOGY
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SIMONE GROUP APPROVES 2025 RESULTS: GROWTH IN REVENUES AND OPERATING MARGINS AND LAUNCH OF THE NEW BUSINESS MODEL BASED ON PROPRIETARY CONTENT AND TECHNOLOGY
Financial year characterised by significant investments in technological development and acquisitions supporting future growth, whose full contribution is expected starting from 2026:
- Revenues of €17.0m (+7% y/y), supported by the contribution from Advanced Legal Training and the expansion of the perimeter in Children's Publishing
- EBITDA of €2.5m (+22% y/y), with a strong improvement in operating profitability (14.9% compared with 13.0% in 2024) thanks to the optimisation of the sales channel mix and industrial efficiencies following investments
- Net Profit negative for €203 thousand (positive for €898 thousand in 2024), as a physiological effect of the significant increase in depreciation, amortisation and financial expenses
- Net Financial Position of €5.1m (cash positive for €0.3m in 2024), increasing as a result of acquisitions and investments
Net Profit of the Parent Company Simone S.p.A. equal to €532 thousand: proposed gross dividend of €0.01 per share
Naples, 8 May 2026
The Board of Directors of SIMONE (SMN:IM) approved today the draft financial statements and the consolidated financial statements as of 31 December 2025.
Luca Misso, CEO: "2025 represents a year of strong strategic acceleration for the Simone Group, in which dimensional growth and the evolution of the business model progressed jointly.
Revenue growth and the significant improvement in operating profitability confirm the solidity of the core business and the Group's ability to continue generating value even during a phase of expansion of the business perimeter.
The strengthening of operating performance was accompanied by a significant increase in investments and by the beginning of the consolidation of external growth transactions. The increase in depreciation, amortisation and financial expenses, which impacted net profit, is the direct consequence of this development cycle and is physiological in relation to the phase in which the Group currently stands.
The acquisitions completed during the year and the investments in technology and proprietary platforms, particularly Simone LexCore, do not yet fully express their economic contribution, which will progressively emerge starting from 2026, with the full deployment of industrial and commercial synergies.
2026 will therefore represent the first financial year in which the strategic initiatives launched in 2025 will fully enter into operation, with particular reference to the sale of digital legal databases, data provider activities for Legal AI platforms and, in particular, the supply of proprietary datasets for machine learning applications, advanced legal training and international expansion in children's publishing."
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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INTRODUCTION ON THE CONSOLIDATION PERIMETER AND INVESTMENTS IN TECHNOLOGICAL DEVELOPMENT
The 2025 financial year was characterised by intense investment activity and external growth transactions, in line with the Group's strategic guidelines. In particular, the acquisitions of SA.GRAF S.r.l., Dike Formazione S.r.l., Topipittori S.r.l. and Éditions MéMo S.a.r.l. were completed.
Please note that the acquisitions of Dike Formazione S.r.l. and Topipittori S.r.l. were completed in July 2025 and are therefore consolidated only from the second half of the year, while Éditions MéMo S.a.r.l., acquired at the end of October, had a non-significant contribution to the financial year. Consequently, the 2025 results only partially reflect the economic contribution of the acquired companies, whose full contribution is expected starting from 2026.
At the same time, the Group carried out significant investments in technological development, particularly with reference to the proprietary Simone LexCore platform and production infrastructures, whose economic benefits are mainly expected in the coming financial years.
MAIN CONSOLIDATED RESULTS AS OF 31 DECEMBER 2025
Revenues amounted to €17.0m, +7% compared with €16.0m as of 31 December 2024. In particular:
- the Legal & Professional Publishing segment recorded Revenues of €12.2m, +0.6% compared with €12.1m in 2024: the Publishing business line contributed revenues of €11.9m, substantially in line with €12.1m in 2024 but characterised by an improved sales channel mix in favour of direct sales; Advanced Legal Training, which the Group entered in July 2025 through the acquisition of Dike Formazione, contributed revenues of €0.2m;
- the Educational Publishing segment reported Revenues of €3.5m, substantially in line with the €3.6m recorded in 2024;
- the Children's Publishing segment recorded significant growth (€0.9m compared with €0.2m in 2024), mainly following the acquisition of the publishing house Topipittori.
Value of Production amounted to €18.1m, compared with €17.6m in 2024.
EBITDA amounted to €2.5m, up 22% compared with €2.1m in 2024. EBITDA margin stood at 14.9% of Revenues, improving compared with 13.0% in 2024. EBITDA growth, more than proportional to revenue growth, derives from investments carried out in 2024 and the continuous optimisation of the sales channel mix and production cycle. In this context, strategic relevance was represented by the investment (€2.3m) in the new digital printing plant, delivered in November 2024 and fully operational during 2025, which enables more flexible and efficient print-run management, improved time-to-market and a structural reduction in inventory risk, as well as by the acquisition of SA.GRAF S.r.l., which allowed the internalisation of a significant portion of offset printing, strengthening the vertical integration of the production chain and structurally contributing to the improvement of operating efficiency.
EBIT amounted to €403 thousand, decreasing compared with €750 thousand in 2024 as a result of the significant investments made, which generated depreciation and amortisation of €2.1m (€1.3m in 2024).
Net Profit amounted to -€203 thousand, compared with €898 thousand in 2024. The net balance of financial management was negative for €411 thousand (positive for €208 thousand in 2024), mainly attributable to the decrease in financial income and the increase in financial expenses related to investments and acquisitions completed during the financial year.
The financial year showed a significant increase in Net Invested Capital, which amounted to €19.9m compared with €14.3m as of 31 December 2024. The change is mainly attributable to two factors:
- the increase in Intangible Assets by €3.3m, attributable in turn to: the Parent Company's "development costs" for the development of the Simone LexCore platform; goodwill deriving from the contribution of the business unit of Dike Formazione S.r.l.; consolidation goodwill deriving from the elimination differences related to the carrying value of equity investments in the companies consolidated for the first year, namely Dike Formazione S.r.l., Topipittori S.r.l. and Éditions MéMo S.a.r.l.;
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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- the increase in Net Working Capital, attributable to inventories of finished goods and trade receivables following the changes in the consolidation perimeter relating to Topipittori S.r.l. and Éditions MéMo S.a.r.l.
Shareholders' Equity amounted to €14.8m, compared with €14.6m as of 31 December 2024.
Net Financial Position amounted to €5.1m, increasing compared with 31 December 2024 (cash positive for €0.3m) as a result of investments and acquisitions completed during the financial year. Despite the increase in indebtedness supporting investments, the Group shows a solid capital structure, good financial balance and ample debt capacity, also considering a Net Financial Position/EBITDA ratio slightly above two times. This financial profile guarantees the Group the flexibility necessary to pursue further M&A transactions and support organic growth.
MAIN RESULTS OF SIMONE S.P.A. AS OF 31 DECEMBER 2025 AND ALLOCATION OF NET PROFIT
The Parent Company recorded Revenues of €12.5m, substantially in line with €12.7m in 2024.
EBITDA amounted to €2.0m, unchanged compared with €2.0m in 2024. EBIT amounted to €0.8m, decreasing compared with €1.2m in 2024, after depreciation, amortisation and provisions equal to €1.2m, increasing compared with €0.8m in 2024.
Net Profit amounted to €532 thousand, compared with €1.4m in 2024. The net balance of financial management was negative for €223 thousand (positive for €300 thousand in 2024).
Net Invested Capital amounted to €19.1m, compared with €13.2m as of 31 December 2024.
Shareholders' Equity amounted to €16.1m (€15.7m as of 31 December 2024). Net Financial Position amounted to €3.0m (cash positive for €2.5m as of 31 December 2024).
The Board of Directors resolved to propose to the Shareholders' Meeting the following allocation of the Parent Company Simone S.p.A.'s net profit for the financial year, amounting to Euro 532,294:
- to distribute a gross dividend equal to Euro 0.01 for each share outstanding (excluding treasury shares held in portfolio) on the dividend record date, to be paid on 24 June 2026, following coupon no. 3 detachment on 22 June 2026 (record date 23 June 2026), it being understood that the total dividend amount may never exceed the net profit for the financial year;
- to allocate Euro 26,615 to legal reserve;
- to allocate the residual amount to extraordinary reserve, the exact amount of which will be determined only subsequently in relation to the final number of shares entitled to receive the dividend distribution on the relevant record date.
SIGNIFICANT EVENTS OF 2026 AND FORESEEABLE EVOLUTION OF OPERATIONS
On 30 March 2026 Simone S.p.A. signed its first agreement for the licensing of its structured legal content intended for the development of generative AI solutions in the legal sector. The agreement, with an initial duration of 12 months and automatic renewal, was signed with a leading Italian company active in the development of digital services for professional firms, public entities and institutions, as well as technologies interfacing with the telematic justice system, and provides for the use of the content within the Italian territory. In April, a second annual agreement was also signed for the supply of digital content deriving from the Group's editorial products.
The corporate strategy is focused on the multi-channel monetisation of the legal heritage, almost entirely proprietary, which the company is able to develop and keep updated on a daily basis. In the current socio-economic context, characterised by the new era of AI, the ability to create authored content certified by a publisher and usable through the new tools available to professionals represents a distinctive element of our business. This evolution has been
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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made possible thanks to the internally developed Simone LexCore platform, which is enabling the structuring of a database containing the Group's entire legal heritage, to be monetised through three main directions:
- B2C sale of digital legal databases through subscriptions and licences;
- supply of authored legal data for artificial intelligence applications in the legal sector (Legal AI), including machine learning systems and Contract Analysis, Document Review and Legal Research tools;
- integration of content within third-party legal software and platforms through the provision of datasets and application programming interfaces (APIs).
These activities may have a significant positive impact on profitability, as the technological platform for exploiting the data is proprietary and the content derives from editorial production already used in traditional printed publications.
With reference to expectations regarding the new digital legal database segment and data provider activities for software houses operating in the Legal AI sector, it should be noted that the sector is experiencing exponential growth. This will make it possible to reconnect with professional firms, which over the last decade represented only a marginal share of the Group's revenues, with results expected already from the 2026 financial year. These activities, together with those that led to the creation of the Simone Legal Hub, will constitute a new growth driver.
With reference to the evolution of the public examination market, the Company's main reference market, it is important to highlight the full reinstatement, starting from 1 January 2026, of the regulation introduced by Article 35, paragraph 5-ter of Legislative Decree 165/2001 (the so-called "taglia-idonei" rule), which outlines a potentially favourable scenario for the Group: the regulation, by drastically limiting the number of candidates included in eligibility lists to only 20% of the positions advertised in addition to the winners, effectively neutralises the phenomenon of "dormant rankings", which in the past saturated hiring requirements for years. The almost immediate exhaustion of eligible candidates will require public administrations to launch recruitment examinations significantly more frequently than in the past. This transition from sporadic "maxi-examinations" to a cyclical and recurring recruitment model ensures a constant demand for specialised preparation manuals requiring continuous updating over time, stabilising revenues and reducing the typical seasonality of the sector. Furthermore, the need for candidates to rank not only among eligible candidates but necessarily among the top positions in order to avoid definitive exclusion further increases the perceived value of the Group's preparation tools. The introduction of the aforementioned regulation already produced effects at the end of 2025, when the Public Administration issued more than 70 recruitment examination notices within a few days, the impact of which on the Company's revenues began to materialise starting from January 2026, during which approximately 410 thousand candidates applied for 10 thousand available positions. This trend is expected to continue in light of the Public Administration's need to address the forecast retirement wave of approximately one million employees over six years.
It is therefore reasonable to expect a strengthening of revenues in the sector, although the dynamics recorded in recent years make any forecast difficult. Certainly, the corporate strategy is focused on production optimisation and improvement of the sales channel mix, which guarantees margin improvement even in the presence of a lower number of physical copies sold. In addition, there are important innovations in the public offering: from 2026 the sale of subscriptions to the prestigious journal "Il Foro italiano" has commenced, while the entry into the digital legal database market is expected to relaunch the entire strictly legal segment revenues.
With reference to Advanced Legal Training, significant growth is expected thanks to Dike Formazione S.r.l.. Dike Formazione is an advanced legal training platform designed to operate in sectors characterised by high regulatory complexity, strong technical specialisation and public relevance.
Dike Formazione has developed an ecosystem of vertical projects: "Obiettivo Magistrato" is the programme dedicated to preparation for the Italian magistracy examination, one of the most selective and complex recruitment paths in the Italian legal system; "Il Diritto per i Concorsi" focuses on advanced legal preparation for various civil service examinations, while "ItaliAppalti" is the project focused on training and continuous professional development in public contracts, procurement and administrative procedures, targeting public and private stakeholders operating in procurement markets, with particular attention to regulatory and practical developments.
The key strategic differentiating factor is the accreditation obtained from the Scuola Nazionale dell'Amministrazione (SNA), the public body tasked by the Italian State with accrediting private and public training providers for qualification in public procurement matters, thus enabling the delivery of relevant programmes for public officials, procurement managers and professionals involved in the Public Administration. Within this framework, Dike Formazione has
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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developed content, teaching methodologies and training projects aligned with these standards, positioning itself in a market segment still characterised by the presence of few truly structured private operators.
The company primarily targets key Public Administration professionals responsible for managing public procurement procedures, roles for which training is not optional but represents a critical factor for operational effectiveness and for mitigating administrative and accounting liabilities. At the same time, training programmes are also aimed at companies and professionals operating in public procurement markets who require continuous regulatory and operational updates to effectively interact with Public Administration bodies.
The children's publishing sector, which in 2025 once again proved to be counter-trend compared to the Italian general publishing market as a whole—recording a 0.3% increase in copies sold and a 2% increase in revenue—started 2026 with strong growth. AIE data confirm that in the first three months of 2026 the market grew by 8.3% in terms of revenue compared to the same period in 2025. These figures confirm the vitality of the sector, in which the Group operates with growth prospects on an international scale.
In the educational publishing sector, the Group expects revenue stability thanks to new editorial and commercial initiatives that are expected to offset the decline resulting from the reduction in the school population. It should be recalled that, in this sector, the Group operates in a market controlled for approximately 80% by only four main players. However, new editorial initiatives and commercial initiatives aimed at developing synergies with brands dedicated to children's publishing are currently underway.
OTHER RESOLUTIONS OF THE BOARD OF DIRECTORS
Assessment of independence requirements
The Board also positively verified that the director Antonio Riccio meets the independence requirements, both quantitative and qualitative, with reference to the financial and professional relationships maintained by the director with Relevant Parties, as provided for by the procedure approved by the Company's Board of Directors on 6 May 2024 and published on its website.
Appointment of the Supervisory Body
The Board appointed the new Supervisory Body pursuant to Article 6 of Legislative Decree no. 231/2001, composed in a monocratic form by Dr. Roberto Coccia, with a three-year mandate until the approval of the draft financial statements as of 31 December 2028 by the Board of Directors.
Proposal for authorisation to purchase and dispose of treasury shares
The Board of Directors resolved to submit to the Shareholders' Meeting the proposal to authorise the purchase and disposal of treasury shares, subject to the revocation of the previous authorisation granted by the Shareholders' Meeting resolution dated 13 June 2025, considering that the purchase authorisation has a duration of 18 months from the date of the relevant shareholders' resolution and would therefore expire during the 2026 financial year.
The proposal aims to provide the Company with a useful strategic investment opportunity for the purposes permitted by applicable regulations, including those set out in Article 5 of Regulation (EU) No. 596/2014 (Market Abuse Regulation, "MAR") and the practices permitted under Article 13 MAR, including, by way of example but not limited to: (i) supporting the liquidity of the shares in order to facilitate orderly trading and avoid price movements not aligned with market trends, in accordance with applicable market practices; (ii) incentivising and retaining employees, collaborators, directors of the Company, any subsidiaries and/or other categories of individuals discretionarily selected by the Board of Directors (within share incentive plans, in any form structured, such as stock option, stock grant or work for equity plans); (iii) use of shares as consideration in extraordinary transactions, including share exchanges with other entities, to be carried out through swaps, contributions or other acts of disposal and/or use, including their allocation to convertible bonds or bonds with warrants; (iv) allowing the Company, where deemed
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strategic, to take advantage of investment or divestment opportunities also in relation to available liquidity, in any case within the terms and conditions to be resolved by the competent corporate bodies.
The authorisation is requested for the purchase of treasury shares for a maximum total consideration of €450,000, in one or more transactions, up to a maximum number of shares which, taking into account the treasury shares held from time to time by the Company and its subsidiaries, does not exceed 20% of the share capital, pursuant to Article 25-bis of the Euronext Growth Milan Issuers' Regulation or any different maximum amount provided by applicable law.
The Board resolved to propose that the Shareholders' Meeting determine that purchases of treasury shares shall be carried out on the Euronext Growth Milan multilateral trading facility at a unit price not lower or higher than 15% compared with the official stock exchange price recorded in the previous trading session, in compliance with applicable European and national regulations and market practices, and in particular: (i) shares may not be purchased at a price higher than the higher of the price of the last independent trade and the highest current independent bid price on the trading venue; (ii) daily purchase volumes shall not exceed 25% of the average daily trading volume of Simone shares over the 20 trading days preceding each purchase.
The authorisation to purchase treasury shares is requested for a period of 18 months from the date of the Shareholders' Meeting resolution, while the authorisation to dispose of treasury shares is requested without time limits in order to allow the Board of Directors maximum flexibility in carrying out disposal transactions.
The disposal of treasury shares acquired may take place, on one or more occasions, without time limits, in the ways deemed most appropriate in the interest of the Company and in compliance with applicable regulations, for the purposes referred to, and in particular: (i) the disposal of shares may be carried out, on one or more occasions, even before having exhausted the quantity of treasury shares that may be purchased; (ii) the disposal of shares may be carried out by any method deemed appropriate to achieve the Company's interest and the purposes set out in the Board's explanatory report, and in any case in compliance with applicable regulations and market practices permitted from time to time, also granting the administrative body and its representatives the power to determine, in compliance with legal and regulatory provisions, the terms, methods and conditions of the disposal and/or use of treasury shares deemed most appropriate in the interest of the Company.
As of today, the Company holds 139,000 treasury shares, representing approximately 1.9% of the share capital.
For further information on the proposal, please refer to the illustrative report of the Board of Directors, which will be made available on the website www.simone.it, "Investor/Shareholders' Meetings" section, as well as on the website www.borsaitaliana.it, "Shares/Documents" section, within the legal deadlines.
CONVOCATION OF THE ORDINARY SHAREHOLDERS' MEETING
The Board resolved to convene the Ordinary Shareholders' Meeting on 12 June 2026 on first call and, if necessary, on 19 June 2026 on second call. The Notice of Convocation, to be published within the terms of law and bylaws, will also indicate the procedures for participation in the meeting. The documentation relating to the items on the agenda will be made available to the public at the Company's registered office and on the website www.investors.simone.it, "Investor / Shareholders' Meetings" section, as well as on the website www.borsaitaliana.it, "Shares / Documents" section, within the deadlines provided by applicable regulations.
About Simone
The Simone Group, founded in 1968, is the custodian of a unique legal heritage. Predominantly proprietary, updated on a daily basis and complete with current legislation, case law and authored content, it is progressively being transformed into a structured legal dataset through the proprietary Simone LexCore platform: this infrastructure enables content distribution through B2C digital database subscriptions, integration into third-party software and platforms via APIs, and the supply of data for Legal AI and machine learning applications.
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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This heritage supports the Advanced Legal Training business delivered through Dike Formazione, accredited by the Scuola Nazionale dell'Amministrazione (SNA), with content, methodologies and training programmes aimed both at key Public Administration professionals and at companies and professionals operating in public procurement markets, positioning itself in a segment characterised by the presence of few truly structured private operators. At the same time, it constitutes the foundation of the Group's historical business in competitive examination publishing, a sector from which the Group derives its experience and established reputation.
Simone is also active in children's publishing, with European initiatives aimed at building a platform of high-quality content and supporting international growth in the sector, and in educational publishing, with a selective and organic approach aimed at enhancing market opportunities in a targeted way.
Press release available at and www.investors.simone.it
INVESTOR RELATIONS
Simone | Luca Misso | [email protected] | T +39 081 8043920
IRTOP Consulting | Maria Antonietta Pireddu | [email protected] | T +39 02 45473884
FINANCIAL MEDIA RELATIONS
IRTOP Consulting | Domenico Gentile | [email protected] | T +39 02 45473884
EURONEXT GROWTH ADVISOR
Integrae SIM | [email protected] | T +39 02 80506160
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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RECLASSIFIED CONSOLIDATED INCOME STATEMENT
| Importi in Euro | 31/12/2025 | % vdp | 31/12/2024 | % vdp |
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| Ricavi delle vendite e delle prestazioni | 17.049.620 | 94% | 15.976.918 | 91% |
| Variazione delle rimanenze di prodotti finiti | 184.997 | 1% | 475.897 | 3% |
| Altri ricavi e proventi: | 900.519 | 5% | 1.130.446 | 6% |
| Valore della produzione | 18.135.137 | 100% | 17.583.262 | 100% |
| Acquisti di materie prime | 1.835.292 | 10% | 1.524.995 | 9% |
| Variazione rimanenze materie prime | 128.405 | 1% | 233.669 | 1% |
| Spese per prestazione di servizi | 8.569.258 | 47% | 8.646.506 | 49% |
| Godimento di beni di terzi | 699.339 | 4% | 602.562 | 3% |
| Valore aggiunto | 6.902.844 | 38% | 6.575.530 | 37% |
| Spese per il personale dipendente | 3.907.691 | 22% | 4.060.218 | 23% |
| Oneri diversi di gestione | 456.813 | 3% | 432.424 | 2% |
| Margine operativo lordo-Ebitda | 2.538.339 | 14% | 2.082.888 | 12% |
| Ammortamenti | 2.083.275 | 11% | 1.312.645 | 7% |
| Accantonamenti | 52.455 | 0% | 19.798 | 0% |
| Reddito operativo-Ebit | 402.609 | 2% | 750.445 | 4% |
| Proventi finanziari | 36.836 | 0% | 395.471 | 2% |
| Oneri finanziari | 359.305 | 2% | 187.652 | 1% |
| Svalutazioni attività finanziarie | 88.038 | 0% | - | 0% |
| Risultato prima delle imposte-Ebit | (7.898) | 0% | 958.265 | 5% |
| Imposte sul reddito | 54.040 | 0% | 59.836 | 0% |
| Risulato netto | (61.938) | 0% | 898.428 | 5% |
| Utile e perdita di competenza di terzi | 141.402 | 1% | - | 0% |
| Risulato netto gruppo | (203.340) | -1% | 898.428 | 5% |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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RECLASSIFIED CONSOLIDATED BALANCE SHEET
| STATO PATRIMONIALE | 31/12/2025 | 31/12/2024 | Variazione |
|---|---|---|---|
| Immobilizzazioni immateriali nette | 9.713.230 | 6.441.014 | 3.272.217 |
| Immobilizzazioni materiali nette | 2.050.011 | 2.598.183 | (548.172) |
| Partecipazioni ed altre immobilizzazioni finanziarie | 600.901 | 122.307 | 478.594 |
| Attivo Fisso netto | 12.364.142 | 9.161.504 | 3.202.639 |
| Rimanenze di magazzino | 6.427.601 | 5.358.734 | 1.068.867 |
| Crediti commerciali | 6.308.406 | 4.025.393 | 2.283.013 |
| Debiti commerciali | (4.104.624) | (3.538.299) | (566.325) |
| Capitale circolante commerciale | 8.631.383 | 5.845.828 | 2.785.555 |
| Crediti vs controllanti | 260.757 | 48.740 | 212.017 |
| Crediti verso imprese sottoposte al controllo delle controllanti | 12.200 | 5.000 | 7.200 |
| Debiti verso imprese controllanti | - | - | - |
| Debiti verso imprese sottoposte al controllo delle controllanti | - | (8.263) | 8.263 |
| Altre attività correnti | 497.759 | 357.332 | 140.427 |
| Altre passività correnti | (1.488.374) | (1.202.739) | (285.635) |
| Crediti (Debiti) tributari | 2.593.470 | 3.152.597 | (559.127) |
| Ratei e risconti netti | (1.533.656) | (1.481.905) | (51.751) |
| Crediti (Debiti) previdenziali | (302.064) | (221.742) | (80.323) |
| Capitale circolante netto | 8.671.475 | 6.494.849 | 2.176.625 |
| Fondo per rischi ed oneri | (492.679) | (658.083) | 165.404 |
| Fondo TFR | (666.508) | (707.407) | 40.900 |
| Capitale Investito Netto (Impieghi) | 19.876.431 | 14.290.862 | 5.585.568 |
| Obbligazioni | 1.462.706 | 1.447.353 | 15.354 |
| Debiti finanziari | 8.410.313 | 5.653.744 | 2.756.569 |
| Altre passività | 890.000 | 360.000 | 530.000 |
| Debiti verso altri finanziatori | 27.033 | 33.744 | (6.711) |
| Debiti finanziari | 10.790.052 | 7.494.841 | 3.295.211 |
| Altri Titoli | (219.437) | (219.388) | (49) |
| Disponibilità liquide e mezzi equivalenti | (5.488.191) | (7.542.109) | 2.053.918 |
| Indebitamento Finanziario Netto | 5.082.424 | (266.656) | 5.349.080 |
| Capitale sociale | 4.627.200 | 4.627.200 | - |
| Riserva da soprapprezzo delle azioni | 2.070.000 | 2.070.000 | - |
| Riserva legale | 443.587 | 373.472 | 70.115 |
| Altre riserve | 8.272.745 | 7.071.209 | 1.201.536 |
| Utili (perdite) portati a nuovo | (634.249) | (221.559) | (412.689) |
| Risultato d'esercizio | (203.340) | 898.428 | (1.101.769) |
| Riserva negativa azioni proprie in portafoglio | (255.787) | (261.233) | 5.446 |
| Capitale di terzi | 473.850 | - | 473.850 |
| Patrimonio netto | 14.794.007 | 14.557.517 | 236.490 |
| Totale Fonti | 19.876.431 | 14.290.862 | 5.585.569 |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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CONSOLIDATED NET FINANCIAL DEBT
| DATI FINANZIARI | 31/12/2025 | 31/12/2024 | Variazione |
|---|---|---|---|
| Depositi bancari | 1.176.697 | 5.160.430 | (3.983.733) |
| Denaro e altri valori in cassa | 26.453 | 8.599 | 17.854 |
| Disponibilità liquide | 1.203.150 | 5.169.030 | (3.965.879) |
| Attività finanziarie correnti | 4.285.041 | 2.373.079 | 1.911.962 |
| Obbligazioni (entro l'esercizio successivo) | 287.581 | 150.000 | 137.581 |
| Debiti verso soci per finanziamento (entro l'esercizio successivo) | - | - | - |
| Debiti verso banche (entro l'esercizio successivo) | 4.459.689 | 1.627.263 | 2.832.426 |
| Debiti verso altri finanziatori (entro l'esercizio successivo) | 7.850 | 7.674 | 177 |
| Altri Debiti | 370.000 | 120.000 | 250.000 |
| Debiti finanziari a breve termine | 5.125.121 | 1.904.937 | 3.220.184 |
| Posizione finanziaria netta a breve termine | 363.070 | 5.637.172 | (5.274.102) |
| Attività finanziarie non correnti | 219.437 | 219.388 | 49 |
| Obbligazioni e obbligazioni (oltre l'esercizio successivo) | 1.175.125 | 1.297.353 | (122.228) |
| Debiti verso soci per finanziamento (oltre l'esercizio successivo) | - | - | - |
| Debiti verso banche (oltre l'esercizio successivo) | 3.950.624 | 4.026.481 | (75.857) |
| Debiti verso altri finanziatori (oltre l'esercizio successivo) | 19.182 | 26.070 | (6.888) |
| Altri Debiti | 520.000 | 240.000 | 280.000 |
| Posizione finanziaria netta a medio e lungo termine | 5.445.494 | 5.370.516 | 74.978 |
| Posizione finanziaria netta | (5.082.424) | 266.656 | (5.349.080) |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
CERTIFIED
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SIMONE
GRUPPO CERTORIALE
CONSOLIDATED CASH FLOW STATEMENT
| Metodo indiretto – descrizione | 31/12/2025 | 31/12/2024 |
|---|---|---|
| A. Flussi finanziari derivanti dall'attività operativa | ||
| Utile (perdita) dell'esercizio | (61.938) | 898.428 |
| Imposte sul reddito | 54.040 | 59.836 |
| Interessi passivi (interessi attivi) | 322.469 | (207.820) |
| (Dividendi) | ||
| Rettifiche di attività finanziarie | 88.038 | - |
| (Plusvalenze) / minusvalenze derivanti dalla cessione di attività | ||
| di cui immobilizzazioni materiali | ||
| di cui immobilizzazioni immateriali | ||
| di cui immobilizzazioni finanziarie | ||
| 1. Utile (perdita) dell'esercizio prima delle imposte sul reddito, interessi, dividendi e plus/minusvalenze da cessione nel capitale circolante netto | 402.609 | 750.445 |
| Rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto | ||
| Accantonamenti ai fondi | 50.324 | 57.143 |
| Ammortamenti delle immobilizzazioni | 2.083.275 | 1.312.645 |
| Svalutazioni per perdite durevoli di valore | 52.455 | 19.798 |
| Rettifiche di valore di attività e passività finanziarie di strumenti finanziari derivati che non comportano movimentazione monetarie | ||
| Altre rettifiche in aumento/(in diminuzione) per elementi non monetari | 77.440 | (9.998) |
| Totale rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto | 2.263.494 | 1.379.588 |
| 2. Flusso finanziario prima delle variazioni del capitale circolante netto | 2.666.103 | 2.130.043 |
| Variazioni del capitale circolante netto | ||
| Decremento/(incremento) delle rimanenze | (1.068.867) | (259.444) |
| Decremento/(incremento) dei crediti verso clienti | (2.283.013) | (547.241) |
| Incremento/(decremento) dei debiti verso fornitori | 566.325 | 315.583 |
| Decremento/(incremento) dei ratei e risconti attivi | 58.505 | (95.025) |
| Incremento/(decremento) dei ratei e risconti passivi | (6.753) | 1.182.975 |
| Altri decrementi/(Altri incrementi) del capitale circolante netto | 557.178 | (1.868.676) |
| Totale variazioni del capitale circolante netto | (2.176.624) | (1.271.829) |
| 3. Flusso finanziario dopo le variazioni del capitale circolante netto | 489.479 | 858.205 |
| Altre rettifiche | ||
| Interessi incassati/(pagati) | (273.341) | 156.709 |
| (Imposte sul reddito pagate) | (13.020) | (59.836) |
| Dividendi incassati | ||
| (Utilizzo dei fondi) | 256.628 | 125.938 |
| Altri incassi/(pagamenti) | ||
| Totale altre rettifiche | (29.733) | 222.811 |
| FLUSSO FINANZIARIO DELL'ATTIVITA' OPERATIVA (A) | 459.746 | 1.081.016 |
| B. Flussi finanziari derivanti dall'attività di investimento | ||
| Immobilizzazioni materiali | ||
| (Investimenti) | (94.284) | (2.427.688) |
| Disinvestimenti | ||
| Immobilizzazioni immateriali | ||
| (Investimenti) | (4.209.711) | (539.904) |
| Disinvestimenti | 16.060 |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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GRUPPO CERTIORALE
| Immobilizzazioni finanziarie
(Investimenti) | | |
| --- | --- | --- |
| Disinvestimenti | (500.000) | 64.891 |
| Attività finanziarie non immobilizzate
(Investimenti) | | |
| Disinvestimenti | (2.000.000) | 2.252.911 |
| (Acquisizione di rami d'azienda al netto delle disponibilità liquide) | | |
| Cessione di rami d'azienda al netto delle disponibilità liquide | | |
| FLUSSO FINANZIARIO DELL'ATTIVITA' DI INVESTIMENTO (B) | (6.803.995) | (633.730) |
| C. Flussi finanziari derivanti dall'attività di finanziamento | | |
| Mezzi di terzi | | |
| Incremento (Decremento) debiti a breve verso banche | 2.867.152 | |
| Accensione finanziamenti | 4.826.011 | 3.822.669 |
| (Rimborso finanziamenti) | (2.138.859) | (2.060.636) |
| Mezzi propri | | |
| Aumento di capitale a pagamento | | |
| Azioni proprie | | |
| (Rimborso di capitale) | | |
| Altre variazioni | (120.000) | (474.884) |
| Cessione (acquisto) di azioni proprie | (31.840) | (261.233) |
| (Dividendi e acconti su dividendi pagati) | (156.942) | (71.809) |
| FLUSSO FINANZIARIO DELL'ATTIVITA' DI FINANZIAMENTO (C) | 2.378.370 | 954.108 |
| INCREMENTO (DECREMENTO) DELLE DISPONIBILITA' LIQUIDE (A+-B+-C) | (3.965.879) | 1.401.394 |
| Disponibilità liquide a inizio esercizio | | |
| Depositi bancari e postali | 5.160.430 | 3.727.802 |
| Assegni | | 27.951 |
| Danaro e valori in cassa | 8.599 | 11.883 |
| Totale disponibilità liquide a inizio esercizio | 5.169.030 | 3.767.636 |
| Di cui non liberamente utilizzabili | | |
| Disponibilità liquide a fine esercizio | | |
| Depositi bancari e postali | 1.176.697 | 5.160.430 |
| Assegni | | |
| Danaro e valori in cassa | 26.453 | 8.599 |
| Totale disponibilità liquide a fine esercizio | 1.203.150 | 5.169.030 |
| Di cui non liberamente utilizzabili | | |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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CERTIFIED
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GRUPPO CERTIORALE
RECLASSIFIED INCOME STATEMENT OF SIMONE S.P.A.
| Importi in Euro | 31/12/2025 | % vdp | 31/12/2024 | % vdp |
|---|---|---|---|---|
| Ricavi delle vendite e delle prestazioni | 12.509.615 | 92% | 12.659.973 | 90% |
| Variazione delle rimanenze di prodotti finiti | 136.795 | 1% | 131.068 | 1% |
| Altri ricavi e proventi: | 977.114 | 7% | 1.247.337 | 9% |
| Valore della produzione | 13.623.524 | 100% | 14.038.378 | 100% |
| Acquisti di materie prime | 894.243 | 7% | 1.006.054 | 7% |
| Variazione rimanenze materie prime | 228.499 | 2% | 150.943 | 1% |
| Spese per prestazione di servizi | 6.783.192 | 50% | 7.189.896 | 51% |
| Godimento di beni di terzi | 799.774 | 6% | 487.649 | 3% |
| Valore aggiunto | 4.917.816 | 36% | 5.203.836 | 37% |
| Spese per il personale dipendente | 2.650.889 | 19% | 2.934.455 | 21% |
| Oneri diversi di gestione | 267.786 | 2% | 315.113 | 2% |
| Margine operativo lordo-Ebitda | 1.999.141 | 15% | 1.954.267 | 14% |
| Ammortamenti | 906.095 | 7% | 777.688 | 6% |
| Accantonamenti | 337.825 | 2% | 12.713 | 0% |
| Reddito operativo-Ebit | 755.221 | 6% | 1.163.867 | 8% |
| Proventi finanziari | 150.388 | 1% | 445.351 | 3% |
| Oneri finanziari | 284.932 | 2% | 145.256 | 1% |
| Svalutazioni attività finanziarie | 88.038 | 0% | ||
| Risultato prima delle imposte-Ebit | 532.639 | 4% | 1.463.962 | 10% |
| Imposte sul reddito | 344 | 0% | 61.663 | 0% |
| Risulato netto | 532.294 | 4% | 1.402.300 | 10% |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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SIMONE
GRUPPO CERTIORALE
RECLASSIFIED BALANCE SHEET OF SIMONE S.P.A.
| STATO PATRIMONIALE | 31/12/2025 | 31/12/2024 | Variazione |
|---|---|---|---|
| Immobilizzazioni immateriali nette | 4.359.503 | 4.317.999 | 41.504 |
| Immobilizzazioni materiali nette | 837.540 | 1.024.993 | (187.453) |
| Partecipazioni ed altre immobilizzazioni finanziarie | 7.704.584 | 3.251.074 | 4.453.511 |
| Attivo Fisso netto | 12.901.627 | 8.594.065 | 4.307.562 |
| Rimanenze di magazzino | 3.358.513 | 3.450.217 | (91.704) |
| Crediti commerciali | 3.234.896 | 2.527.079 | 707.817 |
| Debiti commerciali | (2.335.438) | (2.520.436) | 184.998 |
| Capitale circolante commerciale | 4.257.971 | 3.456.860 | 801.111 |
| Crediti vs imprese controllate e controllanti | 3.028.774 | 2.450.920 | 577.853 |
| Debiti vs imprese controllate e controllanti | (341.515) | (614.023) | 272.509 |
| Debiti verso imprese sottoposte al controllo delle controllanti | - | (8.263) | 8.263 |
| Altre attività correnti | 206.890 | 188.115 | 18.774 |
| Altre passività correnti | (1.050.759) | (959.418) | (91.341) |
| Crediti (Debiti) tributari | 2.430.664 | 2.960.703 | (530.039) |
| Ratei e risconti netti | (1.128.559) | (1.501.025) | 372.466 |
| Crediti (Debiti) previdenziali | (167.614) | (173.960) | 6.346 |
| Capitale circolante netto | 7.235.851 | 5.799.908 | 1.435.943 |
| Fondo per rischi ed oneri | (560.416) | (592.604) | 32.188 |
| Fondo TFR | (510.325) | (605.863) | 95.538 |
| Capitale Investito Netto (Impieghi) | 19.066.738 | 13.195.506 | 5.871.231 |
| Obbligazioni | 1.462.706 | 1.447.353 | 15.354 |
| Debiti finanziari | 5.714.230 | 3.277.248 | 2.436.981 |
| Altre passività | 890.000 | 360.000 | 530.000 |
| Debiti verso altri finanziatori | 26.972 | 33.744 | (6.772) |
| Debiti finanziari | 8.093.908 | 5.118.345 | 2.975.563 |
| Altri Titoli | (219.388) | (219.388) | - |
| Disponibilità liquide e mezzi equivalenti | (4.900.195) | (7.353.893) | 2.453.698 |
| Indebitamento Finanziario Netto | 2.974.325 | (2.454.936) | 5.429.261 |
| Capitale sociale | 4.627.200 | 4.627.200 | - |
| Riserva da soprapprezzo delle azioni | 2.070.000 | 2.070.000 | - |
| Riserva legale | 443.587 | 373.472 | 70.115 |
| Altre riserve | 8.675.119 | 7.438.703 | 1.236.415 |
| Utili (perdite) portati a nuovo | - | - | - |
| Risultato d'esercizio | 532.294 | 1.402.300 | (870.005) |
| Riserva negativa azioni proprie in portafoglio | (255.787) | (261.233) | 5.446 |
| Patrimonio netto | 16.092.413 | 15.650.442 | 441.971 |
| Totale Fonti | 19.066.738 | 13.195.506 | 5.871.232 |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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NET FINANCIAL DEBT OF SIMONE S.P.A.
| DATI FINANZIARI | 31/12/2025 | 31/12/2024 | Variazione |
|---|---|---|---|
| Depositi bancari | 605.726 | 4.980.072 | (4.374.346) |
| Denaro e altri valori in cassa | 9.428 | 742 | 8.686 |
| Disponibilità liquide | 615.154 | 4.980.814 | (4.365.660) |
| Attività finanziarie correnti | 4.285.041 | 2.373.079 | 1.911.962 |
| Obbligazioni (entro l’esercizio successivo) | 287.581 | 150.000 | 137.581 |
| Debiti verso soci per finanziamento (entro l’esercizio successivo) | - | ||
| Debiti verso banche (entro l’esercizio successivo) | 3.062.520 | 871.158 | 2.191.361 |
| Debiti verso altri finanziatori (entro l’esercizio successivo) | 7.790 | 7.674 | 116 |
| Altri Debiti | 370.000 | 120.000 | 250.000 |
| Debiti finanziari a breve termine | 3.727.891 | 1.148.832 | 2.579.059 |
| Posizione finanziaria netta a breve termine | 1.172.304 | 6.205.061 | (5.032.757) |
| Attività finanziarie non correnti | 219.388 | 219.388 | (0) |
| Obbligazioni e obbligazioni (oltre l’esercizio successivo) | 1.175.125 | 1.297.353 | (122.228) |
| Debiti verso soci per finanziamento (oltre l’esercizio successivo) | - | ||
| Debiti verso banche (oltre l’esercizio successivo) | 2.651.710 | 2.406.090 | 245.620 |
| Debiti verso altri finanziatori (oltre l’esercizio successivo) | 19.182 | 26.070 | (6.888) |
| Altri Debiti | 520.000 | 240.000 | 280.000 |
| Posizione finanziaria netta a medio e lungo termine | 4.146.629 | 3.750.125 | 396.505 |
| Posizione finanziaria netta | (2.974.325) | 2.454.936 | (5.429.261) |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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GRUPPO CERTORIALE
CASH FLOW STATEMENT OF SIMONE S.P.A.
| 31-12-2025 | 31-12-2024 | |
|---|---|---|
| Rendiconto finanziario, metodo indiretto | ||
| A) Flussi finanziari derivanti dall'attività operativa (metodo indiretto) | ||
| Utile (perdita) dell'esercizio | 532.294 | 1.402.301 |
| Imposte sul reddito | 344 | 61.662 |
| Interessi passivi/(attivi) | 134.554 | (300.095) |
| Rettifica di attività finanziarie | 88.038 | - |
| 1) Utile (perdita) dell'esercizio prima d'imposte sul reddito, interessi, dividendi e plus /minusvalenze da cessione | 755.220 | 1.163.867 |
| Rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto | ||
| Accantonamenti a fondi | 335.504 | 14.254 |
| Ammortamenti delle immobilizzazioni | 906.095 | 777.688 |
| Svalutazioni per perdite durevoli di valore | 15.527 | 12.713 |
| Altre rettifiche in aumento/(in diminuzione) per elementi non monetari | 41.611 | 27.603 |
| Totale rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto | 1.298.737 | 832.258 |
| 2) Flusso finanziario prima delle variazioni del capitale circolante netto | 2.053.957 | 1.996.124 |
| Variazioni del capitale circolante netto | ||
| Decremento/(Incremento) delle rimanenze | 91.704 | 19.875 |
| Decremento/(Incremento) dei crediti verso clienti | (707.817) | (185.313) |
| Incremento/(Decremento) dei debiti verso fornitori | (156.512) | 339.858 |
| Decremento/(Incremento) dei ratei e risconti attivi | 15.294 | (283.124) |
| Incremento/(Decremento) dei ratei e risconti passivi | (387.761) | 1.183.054 |
| Altri decrementi/(Altri Incrementi) del capitale circolante netto | (754.083) | (1.712.612) |
| Totale variazioni del capitale circolante netto | (1.899.174) | (638.261) |
| 3) Flusso finanziario dopo le variazioni del capitale circolante netto | 154.783 | 1.357.864 |
| Altre rettifiche | ||
| Interessi incassati/(pagati) | (214.933) | 172.131 |
| (Imposte sul reddito pagate) | (344) | (61.663) |
| Dividendi incassati | - | |
| (Utilizzo dei fondi) | (95.538) | (492.507) |
| Totale altre rettifiche | (310.815) | (382.039) |
| Flusso finanziario dell'attività operativa (A) | (156.032) | 975.825 |
| B) Flussi finanziari derivanti dall'attività d'investimento | ||
| Immobilizzazioni materiali | ||
| (Investimenti) | (76.609) | (650.824) |
| Immobilizzazioni immateriali | ||
| (Investimenti) | (555.130) | (420.944) |
| Immobilizzazioni finanziarie | ||
| (Investimenti) | (3.803.511) | (340.413) |
| Attività finanziarie non immobilizzate | ||
| (Investimenti) | (2.000.000) | |
| Disinvestimenti | 2.252.911 | |
| Flusso finanziario dell'attività di investimento (B) | (6.435.250) | 840.730 |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
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| Mezzi di terzi | ||
|---|---|---|
| Incremento/(Decremento) debiti a breve verso banche | 2.488.251 | |
| Accensione finanziamenti | 3.651.829 | 1.188.153 |
| (Rimborso finanziamenti) | (1.203.577) | (1.722.483) |
| Mezzi propri |
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
| Fine Comunicato n.20310-8-2026 | Numero di Pagine: 19 |
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