Informazione
Regolamentata n.
20349-25-2026Data/Ora Inizio Diffusione 30 Settembre 2026 16:54:26Euronext Growth Milan
Societa' :PIU’ MEDICAL Utenza - referente :PIUMEDICALESTN01 - Giordano Fabio
Tipologia :1.2
Data/Ora Ricezione :30 Settembre 2026 16:54:26 Data/Ora Inizio Diffusione :30 Settembre 2026 16:54:26
Oggetto :PIÙ MEDICAL: THE BOARD OF DIRECTORS
APPROVES THE CONSOLIDATED HALF-
YEARLY FINANCIAL REPORT AS OF JUNE
30, 2026
Testo del comunicato
Vedi allegato
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 PIÙ MEDICAL: THE BOARD OF DIRECTORS APPROVES THE CONSOLIDATED HALF-YEARLY FINANCIAL REPORT AS OF JUNE 30, 2026 Pro forma revenue up 31%. Integration of acquired pharmacies continues, as does the strengthening of the platform to support growth • Pro forma consolidated revenue of €17.5 million, up 31% from €13.4 million as of June 30, 2025 pro forma; • Pro forma adjusted EBITDA from Pharmacies of €2.5 million, up 16% from €2.2 million as of June 30, 2025 pro forma; • Pro forma adjusted consolidated EBITDA of €1.8 million, compared to €2.0 million as of June 30, 2025 pro forma, with an EBITDA margin of 10.4%, compared with 14.8% in 1H 2025; • Pro forma consolidated net income of €0.6 million (€0.1 million as of June 30, 2025, on a pro forma basis); • Consolidated net financial position (cash positive) of €3.1 million (€8.8 million before IFRS 16), compared with a cash-positive position of €4.9 million as of December 31, 2025 (€11.4 million before IFRS 16). Castronno (VA), 30 September 2026 – The Board of Directors of Più Medical S.p.A. (“Più Medical”, the “Company”), a company whose shares are traded on Euronext Growth Milan and which is active in the development and management of pharmacies and integrated healthcare services, met today and approved the consolidated half-yearly financial report as of June 30, 2026, including the Company’s pro forma consolidated financial statements. Stefano Maroni, CEO of Più Medical, said: “The first half of 2026 represents an important phase for Più Medical in the process of building the industrial platform we have outlined to the market. Pro forma consolidated revenue grew by 31%, and pro forma adjusted EBITDA from pharmacies increased by 16%, despite the fact that the half-year was marked by significant investments in the integration and refurbishment of acquired pharmacies, the recruitment of new professional talent, and the strengthening of the Group’s central structure. As we have indicated from the outset, the integration of a newly acquired pharmacy is an industrial process that takes approximately 12 months to fully realize its potential. We are investing in our stores, our people, and the expansion of our product offering with the goal of progressively developing their growth and profitability potential. At the same time, we have continued to pursue our M&A-driven growth strategy. Farmacia Formaggia S.r.l., acquired in July, brings to the Group not only scale and profitability but also distinctive expertise in new business areas. The agreement signed in August to acquire 60% of Farmacia dell’Aquila S.r.l. further reinforces this direction, adding expertise in pharmaceutical procurement, aesthetic medicine, and deblistering.
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 Our ambition is to progressively evolve Più Medical from a pharmacy consolidation platform into an integrated community healthcare platform, with pharmacies remaining the primary point of access for patients and developing services, expertise, and new growth opportunities around them. We will continue to pursue this strategy with discipline, investing in the integration of the network and selecting acquisition opportunities capable of bringing not only revenue but also profitability, expertise, and industrial value to the Group.” The consolidated results as of June 30, 2026, when compared with the consolidated results for the same period in 2025, should be interpreted in light of the significant corporate transactions that took place in 2025 and the first half of 2026. In particular, for 2025, it should be noted that the Group’s operations covered only the last quarter of the year, following the completion of the spin-off transactions from G.S.M. S.r.l. and La Farmaceutica S.p.A. and the acquisitions of the three new pharmacies, which were finalized on October 31, 2025. Meanwhile, the first half of 2026 was marked by the signing of a binding agreement for the acquisition of Farmacia Formaggia S.r.l. (”Farmacia Formaggia”)(which was subsequently completed on July 2, 2026) and by significant investments made during the period—both for the renovation of the recently acquired pharmacies and for the strengthening of Più Medical’s organizational structure, governance systems, and control processes—carried out to support the Company’s growth and development in the post-listing context. In order to illustrate the accounting effects of the aforementioned transactions on a consistent basis, pro forma consolidated financial statements (the “Pro Forma Consolidated Financial Statements”) have been prepared, solely for illustrative purposes. These financial statements have been prepared in accordance with valuation criteria consistent with historical data and in compliance with applicable regulations, to reflect the main effects of extraordinary transactions and acquisitions on the balance sheet and consolidated income statement of the group headed by Più Medical (the “Group”), as if such transactions had hypothetically occurred on January 1 of each reporting year. In this regard, it should be noted that the pro forma consolidated financial statements as of June 30, 2026, include Farmacia Formaggia’s contribution for the entire first half of 2026, as if it had been part of the Group from the beginning of the period. The pro forma consolidated financial statements are therefore presented to reflect the Group’s economic and financial performance, taking into account the extraordinary transactions of the period. Key pro forma consolidated results as of June 30, 2026 The table below shows the key pro forma consolidated results as of June 30, 2026, compared with the pro forma consolidated results as of June 30, 2025, as reported in the Admission Document relating to the admission to trading of Più Medical ordinary shares on Euronext Growth Milan. The separate presentation of pro forma data relating to the operations of the pharmacies (the “Pharmacies”) as compared to those of the Più Medical Corporate Functions1 is intended to ensure a better understanding and a clearer representation of the Group’s financial performance. 1 “Più Medical Corporate Functions” refers to the centralized functions and related costs supporting the coordination and management of the pharmacy network, including, among others, Finance, Retail Management and Supply Chain Management, as well as costs associated with the Company’s listed status.
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 1H 2026 1H 2025 €/1000 Pharmacies Più Medical Corporate Functions PRO FORMA CONSOLIDATED Pharmacies Più Medical Corporate Functions PRO FORMA CONSOLIDATED Revenue from sales and services 17.536 - 17.536 13.358 - 13.358 EBITDA 1.876 (262) 1.614 693 - 693 EBITDA margin % 10,7% 9,2% 5,2% 5,2% PRO FORMA EBITDA 2.540 (721) 1.819 1.223 (200) 1.023 Pro-forma EBITDA margin % 14,5% 10,4% 9,2% 7,7% Adjusted PRO FORMA EBITDA 2.540 (721) 1.819 2.183 (200) 1.983 Adjusted pro-forma EBITDA margin % 14,5% 10,4% 16,3% 14,8% PRO FORMA RESULTS FOR THE PERIOD 1.705 (1.102) 603 371 (300) 71 Revenues from sales and services are generated primarily by the retail sale of a full range of pharmaceutical products, including private-label lines. Pro forma consolidated revenues for the period totaled €17.5 million, representing an increase of €4.2 million (+31%) compared to the previous period. The increase is primarily attributable to the revenue generated by the acquisition of Farmacia Formaggia, which contributed €4.0 million in revenue. Farmacia Formaggia also reported adjusted EBITDA of €0.7 million, confirming the quality of the acquisition in terms of profitability as well. The three pharmacies acquired in the fourth quarter of 2025 recorded a revenue increase of €0.1 million (+3.4%) in the first half of 2026 compared to the corresponding period of the previous fiscal year, demonstrating positive growth momentum given their recent inclusion in the Group’s scope of operations, which occurred as recently as October 31, 2025. This result takes on further significance in light of the limited integration period and the fact that the effects of the business development initiatives and operational synergies expected from the integration process have not yet fully materialized; the benefits of these are expected to further contribute to volume growth and the enhancement of the acquired assets. The following is a description of the main pro forma journal entries considered for the purpose of determining the data: – EBITDA is a measure of the Group’s operating performance that reflects the main effects of extraordinary transactions and acquisitions on the income statement as if they had virtually occurred on January 1 of the reporting year; – Pro forma EBITDA for 2025 also reflects pro forma adjustments related to economic effects, including the recognition of volume discounts and the reversal of shipping charges resulting from new commercial agreements, as well as the inclusion of management fees to reflect a 12-month period of application for the pharmacies acquired in the fourth quarter of 2025, the recognition of Più Medical’s overhead costs consistent with the projected operating model, and the exclusion of extraordinary costs related to the IPO process that are not capitalizable under IAS/IFRS. With regard to 2026, the pro forma entries relate to non-recurring costs incurred by Farmacia Formaggia for advisory services aimed at identifying a strategic-industrial partner, for consulting services related to the company’s transformation from a partnership to a corporation, and for consulting services
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 performed in preparation for and prior to the completion of the sale transaction. Since these costs are extraordinary and unrelated to normal business operations, they have been excluded for the purposes of the pro forma presentation; – Finally, the pro forma adjusted EBITDA for 2025 reflects the adjustment related to the recognition of one-time bonuses granted to management in the amount of €960 thousand, which reflects the adjustment to service costs and, specifically, to extraordinary bonuses approved for directors for the fiscal year ended December 31, 2025. The pro forma adjusted EBITDA for the Pharmacies as of June 30, 2026, stood at €2.5 million, up 16% from €2.2 million as of June 30, 2025 pro forma. This result was achieved despite the significant investments made by Più Medical during the first half of the year to finance the integration, development, and onboarding of new professional staff, particularly to support the acquired pharmacies. Adjusted pro-forma consolidated EBITDA as of June 30, 2026, stood at €1.8 million, equal to 10.4% of revenue, compared to €2.0 million as of June 30, 2025 (pro-forma), equal to 14.8% of revenue. This change primarily reflects the increase in corporate costs, amounting to €522 thousand, incurred to equip Più Medical with the managerial functions and governance, control, and compliance mechanisms necessary to support a larger platform and continue its growth trajectory. At the operational level, the Group also incurred higher costs for the integration and development of the network of acquired pharmacies, amounting to €351 thousand. These effects were partially offset by the contribution from Farmacia Formaggia, amounting to €708 thousand. The pro forma half-year result was €0.6 million as of June 30, 2026, compared to €0.1 million in the same period of 2025. This change is primarily attributable to the absence of extraordinary expenses incurred in the first half of 2025, related to one-time bonuses paid to management totaling approximately €960,000, as well as the pro forma net income of €492,000 resulting from the acquisition of Farmacia Formaggia. This improvement in earnings was achieved despite the integration and development initiatives carried out during 2026 to strengthen Più Medical’s organizational structure, governance systems, and control processes, which are designed to support the Company’s growth trajectory in the post-listing context, as already highlighted in the section commenting on adjusted pro-forma EBITDA. Key consolidated results as of June 30, 2026 The table below highlights the key results from the consolidated semiannual report as of June 30, 2026. €/1000 1H 2026 Revenue from sales and services 13.559 EBITDA 1.111 EBITDA margin % 8,2% EBIT 672 EBIT margin % 5,0% Net income for the period 111 of which Group 102 of which third parties 10
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 Revenue from sales and services as of June 30, 2026, amounted to €13.6 million. This item primarily includes revenue attributable to sales made in Italy, mainly through retail sales, for the first half of 2026, corresponding to the Group’s period of operation. EBITDA totaled €1.1 million as of June 30, 2026, representing 8.2% of revenue. Personnel expenses totaled €2.4 million, equal to 17.9% of revenue. The number of employees at the end of the period was 88 (of whom 62 were pharmacists and 17 were sales staff). EBIT amounted to €0.7 million, equal to 5% of revenue, due to depreciation, amortization, and impairment charges totaling €0.4 million. Net income for the period was €0.1 million. Key consolidated balance sheet indicators as of June 30, 2026 Group shareholders’ equity amounts to €36.7 million, compared to €36.6 million as of December 31, 2025. The net financial position is cash positive by €3.1 million, compared to a cash-positive position of €4.9 million as of December 31, 2025. The current net financial position was positive at €15.4 million, resulting from cash and cash equivalents of €16.1 million (€18.7 million as of December 31, 2025) and current lease liabilities of €0.7 million. The decrease in cash and cash equivalents compared to December 31, 2025, primarily reflects the effects of cash outflows related to investments in the renovation of the three pharmacies (Saronnese, F. D’Ambrosio, and Farmacia all’Ippodromo) totaling approximately €1.1 million, the down payment of €1.0 million for the purchase of Farmacia Formaggia, and the balance of approximately €0.5 million paid for the acquisition of the three new pharmacies and the property in Novate Milanese, which were finalized on October 31, 2025, the recognition of interest expense on the ARCANO loan totaling approximately €0.4 million, only partially offset by net cash flow from the pharmacies’ operating activities, net of Più Medical Corporate Functions costs. Non-current net financial debt amounts to €12.3 million, of which €7.4 million relates to medium- to long-term loans and €5.0 million relates to lease liabilities. The net financial position, excluding the effects of IFRS 16, was cash positive at €8.8 million. Key events after June 30, 2026 On July 2, 2026, Più Medical completed the acquisition of 100% of the equity of Farmacia Formaggia, a pharmacy located on Corso Buenos Aires in Milan, marking the Company’s first acquisition following its IPO in November 2025. For further information on the acquisition of Farmacia Formaggia and the terms and conditions of the transaction, please refer to the press release issued by the Company on July 2, 2026. On 5 August 2026, Più Medical entered into a binding agreement to acquire 60% of the share capital of Farmacia dell’Aquila S.r.l. (“Farmacia dell’Aquila”), the company that owns the historic pharmacy in
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 Genoa, with the transaction expected to be completed in the fourth quarter of 2026. For further information on the acquisition of Farmacia dell’Aquila and the terms and conditions of the transaction, please refer to the press release issued by the Company on 5 August 2026. Outlook for business operations In the second half of 2026, Più Medical will continue to pursue its growth strategy through selective acquisitions by identifying new pharmacies capable of adding value to the Group not only in terms of profitability but also in terms of expertise. The Company intends to gradually evolve from a pharmacy consolidation platform into an integrated community healthcare platform, which views the pharmacy as the primary point of access for patients and involves the gradual integration of complementary services and expertise. From an operational and industrial perspective, 2026 will see the Group engaged in implementing multiple commercial and retail initiatives aimed at strengthening the visibility and positioning of the “Più Medical” brand. The planned activities also aim to improve the patient/customer experience through investments in retail locations, the product and service offerings, staff skill development, and the enhancement of IT and digital infrastructure to support the Group’s pharmacy network. *** The consolidated half-yearly financial report as of June 30, 2026, accompanied by the independent auditors’ report, will be made available to the public at the Company’s headquarters, on the Company’s website at https://piumedical.com/ in the “Investor Relations/Financial Statements and Reports” section, and on the Borsa Italiana S.p.A. website in the “Stocks/Documents” section. The consolidated half-yearly financial report was voluntarily subjected to a limited review in accordance with IAS 34. This press release is available in the Investor Relations / Press Releases section of the website https://piumedical.com/ and on www.emarketstorage.it. For the dissemination of regulated information, Più Medical uses the eMarket SDIR network (www.emarketstorage.it), managed by Teleborsa S.r.l., headquartered at Piazza di Priscilla, 4, Rome. *** CONTACTS Investor Relator Euronext Growth Advisor & Specialist Fabio Luigi Giordano Banca Investis S.p.A. Viale Lombardia 62, 21040 Castronno (VA) Via Broletto, 5, 20121 Milano +39 0332 896059 + 39 0299968127 investor@piumedical.com marco.pelosi@bancainvestis.com Media Relations Twister Communications Group
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 Via Valparaiso, 3 - 20144 Milano Tel. +39 02438114200 piumedical@twistergroup.it The Company Più Medical, founded in 2025 and whose shares are traded on Euronext Growth Milan, currently operates a network of 17 pharmacies and pursues a growth strategy based on the acquisition, integration and development of local pharmacies, alongside the progressive expansion of complementary healthcare services and capabilities. The operating model integrates industrial, managerial, and commercial expertise, leveraging structured processes, economies of scale, and a governance structure capable of supporting future growth.
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 Pro Forma consolidated financial statements as of June 30, 2026 (prepared in accordance with IAS/IFRS international accounting standards) CONTO ECONOMICO €/1.000 Farmacie Struttura Più Medical CONSOLIDATO PROFORMA H1 2026 Farmacie Struttura Più Medical CONSOLIDATO PROFORMA H1 2025 Ricavi delle vendite e delle prestazioni 17.536 0 17.536 100,0% 13.358 - 13.358 100,0% Altri proventi operativi 24 99 122 0,7% 16 - 16 0,1% Valore della produzione 17.559 99 17.659 100,7% 13.374 - 13.374 100,1% Materie prime e materiali di consumo (11.985) 459 (11.526) -65,7% (8.795) - (8.795) -65,8% Variazione delle rimanenze 235 - 235 1,3% 172 - 172 1,3% Primo Margine 5.808 559 6.367 36,3% 4.751 - 4.751 35,6% Costi per servizi e prestazioni (1.506) (418) (1.924) -11,0% (2.222) - (2.222) -16,6% Costi per godimento di beni di terzi (107) (3) (111) -0,6% (18) - (18) -0,1% Costi del personale (2.181) (375) (2.557) -14,6% (1.761) - (1.761) -13,2% Altri costi operativi (138) (24) (162) -0,9% (57) - (57) -0,4% EBITDA 1.876 (262) 1.614 9,2% 693 - 693 5,2% Sconto volumi 459 (459) - 0,0% 407 - 407 3,0% Storno addebito (trasporti) - - - 0,0% 157 - 157 1,2% Management fees - - - 0,0% (103) - (103) -0,8% Costi di struttura Più Medical - - - 0,0% - (200) (200) -1,5% Costi per servizi (compensi amministratori) - - - 0,0% 69 - 69 0,5% Costi per servizi (costi M&A) 205 - 205 1,2% - - - 0,0% EBITDA PROFORMA 2.540 (721) 1.819 10,4% 1.223 (200) 1.023 7,7% Bonus una tantum management - - - 0,0% 960 - 960 7,2% EBITDA PROFORMA ADJUSTED 2.540 (721) 1.819 10,4% 2.183 (200) 1.983 14,8% Ammortamenti e svalutazioni (436) (15) (451) -2,6% (419) - (419) -3,1% EBIT PROFORMA 2.104 (736) 1.368 7,8% 804 (200) 604 4,5% Risultato finanziario (114) (318) (432) -2,5% (106) (226) (332) -2,5% EBT PROFORMA 1.989 (1.054) 936 5,3% 698 (426) 272 2,0% Imposte sul reddito (284) (48) (332) -1,9% (327) 126 (201) -1,5% RISULTATO DEL PERIODO PROFORMA 1.705 (1.102) 603 3,4% 371 (300) 71 0,5%
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 STATO PATRIMONIALE €/1.000 CONSOLIDATO PROFORMA H1 2026 CONSOLIDATO PROFORMA 2025 Variazione Immobilizzazioni immateriali 39.456 91,8% 26.569 80,42% 12.886 Avviamento 39.389 91,6% 26.514 80,25% 12.876 Attività immateriali 66 0,2% 56 0,17% 11 Diritto d'uso 7.068 16,4% 6.145 18,60% 924 Immobilizzazioni materiali 1.889 4,4% 834 2,52% 1.055 Immobilizzazioni finanziarie 7 0,0% 6 0,02% 1 Capitale Immobilizzato 48.420 112,6% 33.554 101,56% 14.867 Rimanenze 2.782 6,5% 2.131 6,45% 651 Crediti commerciali 1.387 3,2% 824 2,49% 563 Debiti commerciali (6.642) -15,5% (4.589) -13,89% (2.053) Capitale Circolante Commerciale (2.473) -5,8% (1.634) -4,95% (839) Altre attività correnti 862 2,0% 520 1,57% 342 Altre passività correnti (5.167) -12,0% (1.509) -4,57% (3.659) Crediti (debiti) proforma 148 0,3% 694 2,10% (546) Crediti (debiti) tributari netti 1.011 2,4% 1.038 3,14% (27) Ratei e risconti netti 909 2,1% 928 2,81% (19) Capitale Circolante Netto (4.710) -11,0% 38 0,11% (4.748) Fondi per rischi ed oneri (17) 0,0% (17) -0,05% - Passività per benefici a dipendenti (709) -1,7% (536) -1,62% (173) CAPITALE INVESTITO NETTO (Impieghi) 42.983 100,0% 33.038 100,00% 9.945 Debiti finanziari 14.486 33,7% 7.326 22,17% 7.161 Disponibilità liquide e mezzi equivalenti (16.370) -38,1% (18.680) -56,54% 2.310 Passività a breve termine IFRS 16 818 1,9% 679 2,06% 139 Passività a m/l termine IFRS 16 6.504 15,1% 5.739 17,37% 765 Indebitamento Finanziario Netto 5.438 12,7% (4.936) -14,94% 10.375 Capitale sociale 151 0,4% 151 0,46% - Riserva per benefici ai dipendenti 9 0,0% 13 0,04% (4) Altre riserve 36.117 84,0% 36.517 110,53% (400) Utile (perdita) dell'esercizio 594 1,4% 628 1,90% (35) Patrimonio netto di Gruppo 36.871 85,8% 37.309 112,93% (439) Patrimonio netto di terzi 675 1,6% 665 2,01% 10 TOTALE FONTI 42.983 100,0% 33.038 100,00% 9.945
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 Consolidated financial statements as of June 30, 2026 (prepared in accordance with IAS/IFRS international accounting standards) STATO PATRIMONIALE ATTIVO €/1.000 30/06/2026 31/12/2025 ATTIVITA' NON CORRENTI Immobili, impianti e macchinari 1.839 834 Diritto d'uso 5.427 6.145 Avviamento 26.514 26.514 Attività immateriali 66 56 Attività finanziarie non correnti 1.006 6 Altre attività non correnti 909 928 Attività per imposte anticipate 803 775 TOTALE ATTIVITA' NON CORRENTI 36.564 35.257 ATTIVITA' CORRENTI Rimanenze 2.287 2.131 Crediti commerciali 1.034 824 Crediti tributari 406 406 Altre attività e crediti diversi correnti 861 398 Disponibilità liquide e mezzi equivalenti 16.126 18.680 TOTALE ATTIVITA' CORRENTI 20.715 22.438 TOTALE ATTIVITA' 57.278 57.694
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 STATO PATRIMONIALE PASSIVO €/1.000 30/06/2026 31/12/2025 PATRIMONIO NETTO Capitale sociale 151 151 Altre riserve 36.393 36.505 Riserva per benefici ai dipendenti 9 13 Utili (perdite) portati a nuovo 68 - Utile (perdita) dell'esercizio 102 (44) Totale Patrimonio netto di Gruppo 36.723 36.625 Capitale e riserve di Terzi 665 661 Riserva per benefici ai dipendenti 0,301 0,207 Utile (perdita) dell'esercizio di pertinenza di terzi 10 3 Totale Patrimonio netto di Terzi 675 665 TOTALE PATRIMONIO NETTO 37.397 37.290 PASSIVITA' NON CORRENTI Debiti verso banche 7.357 7.326 e altre passività finanziarie non correnti Passività finanziarie per lease non correnti 4.974 5.739 Passività per benefici a dipendenti 584 536 Imposte differite 71 23 Fondi per rischi ed oneri 17 17 TOTALE PASSIVITA' NON CORRENTI 13.003 13.641 PASSIVITA' CORRENTI Debiti verso banche - - e altre passività finanziarie correnti Passività finanziarie per lease correnti 707 679 Debiti commerciali 4.918 4.589 Debiti tributari 71 119 Altre passività e debiti diversi correnti 1.182 1.377 TOTALE PASSIVITA' CORRENTI 6.878 6.764 TOTALE PASSIVITA' 19.881 20.405 TOTALE PATRIMONIO NETTO E PASSIVITA' 57.278 57.694
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 CONTO ECONOMICO €/1.000 30/06/2026 Ricavi delle vendite e delle prestazioni 13.559 Altri proventi operativi 107 Valore della produzione 13.666 Materie prime e materiali di consumo (8.587) Variazioni rimanenze 157 Costi per servizi e prestazioni (1.538) Costi per godimento beni di terzi (41) Costi del personale (2.428) Altri costi operativi (119) EBITDA 1.111 Ammortamenti attività immateriali (10) Ammortamenti attività materiali (86) Ammortamenti diritto d'uso (378) Rettifiche di valore di attività e altri accantonamenti 35 EBIT 672 Proventi finanziari 80 Oneri finanziari (498) EBT 254 Imposte correnti, anticipate, differite (142) Risultato dell'esercizio 111 di cui Gruppo 102 di cui Terzi 10
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 RENDICONTO FINANZIARIO €/1.000 30/06/2026 Utile da attività operative al netto di imposte 111 Aggiustamenti per riconciliare l'utile al lordo delle imposte con i flussi finanziari netti: Ammortamenti e perdita durevole di valore di immobili, impianti e macchinari 86 Ammortamento diritto d'uso 378 Ammortamento e perdita durevole di valore delle immobilizzazioni immateriali 10 (Proventi finanziari) (80) Oneri finanziari 408 Costi finanziari su passività finanziarie per leasing 90 Imposte sul reddito 142 Variazione netta TFR e fondi pensionistici 36 (Interessi pagati) (286) (Imposte sul reddito pagate) (227) Altre operazioni non monetarie 12 Variazioni nel capitale circolante: 0 (Aumento) diminuzione delle rimanenze (157) (Aumento) diminuzione dei crediti commerciali (210) Aumento (diminuzione) dei debiti commerciali 329 Aumento (diminuzione) dei (crediti) debiti tributari (49) Aumento (diminuzione) delle altre (attività) passività non finanziarie (638) Flussi finanziari netti da attività operative (45) Attività d'investimento Investimenti netti in immobilizzazioni materiali (1.090) Investimenti netti in immobilizzazioni immateriali (21) Acquisizione di società controllate, al netto della liquidità acquisita - Flussi finanziari netti da attività di investimento (1.111) Flussi finanziari derivanti dall’attività di finanziamento Accensione (rimborsi) di finanziamenti - (Aumento) diminuzione dei crediti finanziari (1.000) (Pagamenti della quota capitale - passività per leasing IFRS 16) (397) Aumento (diminuzione) di capitale - Flussi finanziari da attività di finanziamento (1.397) Variazione netta delle disponibilità liquide (2.554) Disponibilità liquide a inizio esercizio 18.680 Disponibilità liquide a fine periodo 16.126
piumedical.com
Più Medical S.p.A. Viale Lombardia 62 – 21040 Castronno (VA) Tel. +39 0332.896050 P. Iva e C.F. 04088410123 POSIZIONE FINANZIARIA NETTA €/1.000 30/06/2026 di cui 31/12/2025 di cui IFRS 16 IFRS 16 A. Disponibilità liquide 16.126 18.680 B. Mezzi equivalenti a disponibilità liquide - - C. Altre attività finanziarie correnti - - D. Liquidità (A)+(B)+(C) 16.126 - 18.680 E. Debiti finanziari correnti - - F. Parte corrente dell'indebitamento non corrente 707 707 679 679 G. Indebitamento finanziario corrente (E)+(F) 707 707 679 679 H. Indebitamento finanziario corrente netto (G)-(D) (15.419) 707 (18.000) 679 I. Debiti finanziari non correnti 12.331 4.974 13.064 5.739 J. Strumenti di debito - - K. Altri debiti non correnti - - L. Indebitamento finanziario non corrente (I)+(J)+(K) 12.331 4.974 13.064 5.739 M. Indebitamento finanziario netto (H)+(L) (3.088) 5.681 (4.936) 6.418
Fine Comunicato n.20349-25-2026 Numero di Pagine: 16