Informazione
Regolamentata n.
20310-26-2026Data/Ora Inizio Diffusione 28 Settembre 2026 16:07:11Euronext Growth Milan
Societa' :SIMONE
Utenza - referente :SIMONEEST01 - ROBERTO APREA Roberto
Tipologia :1.2
Data/Ora Ricezione :28 Settembre 2026 16:07:11 Data/Ora Inizio Diffusione :28 Settembre 2026 16:07:11
Oggetto :SIMONE: 1H 2026 REVENUES AT €8.8
MILLION (+25%) AND EBITDA AT €0.5
MILLION (+21%)
Testo del comunicato
Vedi allegato
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 1
SIMONE: 1H 2026 REVENUES AT €8.8 MILLION (+25%) AND EBITDA AT €0.5 MILLION
(+21%)
Revenues of €8.8 million, up 25% compared to €7.0 million in 1H 2025. Growth was achieved despite the contraction in the Legal and Professional segment related to public competition manuals, and was supported by the contribution of acquisitions and the development of new business lines.
EBITDA of €0.5 million, up 21% compared to €0.4 million in 1H 2025, thanks to growth in direct sales, an improved sales channel mix and the contribution of Topipittori and Dike Formazione.
EBIT of -€0.7 million and net result of -€0.7 million , compared to -€0.5 million and -€0.6 million in 1H 2025, respectively. The trend mainly reflects higher depreciation and amortisation resulting from the investments and acquisitions made by the Group, as well as the negative contribution of the French sub sidiary Éditions Mémo.
Net Financial Debt of €5.4 million , compared to €5.1 million as at 31 December 2025.
The acquisitions completed in 2025 contributed to the Group’s results for the entire half -year: Advanced Legal Training generated revenues of €0.7 million, while Children’s Publishing generated revenues of €1.0 million, confirming the contribution of the new businesses to the Group’s diversification.
The Group’s technological investments are entering the commercial launch phase : the new legal database will be marketed starting in October 2026, while the proprietary Simone LexCore platform enables a new business segment dedicated to supplying structured data and content to Legal AI software platforms, with the first contracts signed starting in March 2026.
A new phase of consolidation and value creation from investments is beginning , with a focus on integrating the acquired companies, creating synergies across publishing, training and technology, and progressively increasing the recurring and digital component of revenues.
Naples, 28 September 2026
The Board of Directors of Simone (SMN:IM) today approved the consolidated half -yearly financial report as at 30 June 2026, subject to a limited review .
Luca Misso , CEO: “The first half of 2026 confirms the validity of the transformation path undertaken by the Group. The most significant aspect is not revenue growth, amounting to 25%, but rather its composition: the Group is progressively broadening its revenue sources, wit h a now significant contribution from Advanced Legal Training and Children’s Publishing. The first half of 2026 is also the first period in which the acquisitions completed in 2025 have contributed to the Group’s results for the entire half -year, with the exception of Éditions Mémo, which is subject to a reorganisation plan. This result is particularly significant considering that growth was achieved despite the contraction in the Legal and Professional segment related to public competition manuals .
At the same time, the internal investments made in recent years are entering the commercial value creation phase. In particular, the new legal database will be marketed starting in October 2026 and, thanks to our proprietary Simone LexCore platform, we hav e launched a new business segment involving the supply of structured data and content to Legal AI software platforms.
We are therefore entering a new phase of our strategy: following growth through external acquisitions and investments in technology, the focus will be on fully integrating the acquired companies and maximising the value of the Group’s
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 2 publishing and technological assets. The goal is to build an ecosystem in which proprietary content serves as the basis for developing training, databases and new digital services, progressively increasing the quality and recurrence of the Group’s revenues .
The idea and vision of a new system for creating value from our authored legal content, previously announced only as a strategic development direction, is now a reality . The launch of contracts during the financial year (the most recent of which was signed on 23 September), the recognition of the related revenues pro rata temporis, the technical lead times required to launch new digital platforms and the temporary contra ction of the core public competition business are factors that do not yet make the impact of a substantial and structural evolution visible in the financial statements, although the Group’s financial statements will soon begin to benefit from it.”
PRELIMINARY REMARKS ON THE SCOPE OF CONSOLIDATION
It should be noted that the results of Topipittori S.r.l. and Dike Formazione S.r.l. were consolidated only with reference to the second half of 2025, as they were acquired in July 2025. The financial result of Éditions Mémo S.a.r.l. was considered immater ial for the purposes of providing a true and fair representation of the Group’s financial result as at 31 December 2025, as the company was acquired at the end of October 2025.
KEY CONSOLIDATED FINANCIAL RESULTS AS AT 30 JUNE 2026
Revenues amounted to €8.8 million, up 25% compared to €7.0 million as at 30 June 2025. In particular:
• The Legal and Professional segment recorded revenues of €6.3 million, up 8% compared to €5.8 million in the first half of 2025. The Publishing business line contributed revenues of €5.6 million, down 4% compared to €5.8 million in 2025, mainly as a result of the normal timing variability of the public competition market, against which specialist legal publishing has continued to grow. Advanced Legal Training contributed revenues of €0.7 million, confirming the development of the new business line launched in July 2025 following the acquisition of Dike Formazione.
• The Educational Publishing segment reported revenues of €1.4 million, up 37% compared to €1.0 million recorded in the first half of 2025, with growth supported by the positive trend in school textbook adoptions, particularly in primary schools.
• The Children’s Publishing segment recorded revenues of €1.0 million, compared to €0.1 million in the first half of 2025. This was mainly due to the contribution of the subsidiary Topipittori, acquired in July 2025, and the progressive development of the project to build a European publishing platform dedicated to quality books for children and young adults.
Value of Production amounted to €9.7 million, up 17% compared to €8.3 million in 1H 2025.
EBITDA amounted to €475 thousand, up 21% compared to €392 thousand in the first half of 2025, thanks to growth in direct sales, an improved sales channel mix and the contribution of the newly acquired companies Topipittori S.r.l.
and Dike Formazione S.r.l.
EBIT amounted to -€692 thousand, down compared to -€460 thousand in 1H 2025, as a result of the significant investments made, which generated depreciation and amortisation of €1.1 million (€0.8 million in 1H 2025).
The Group’s Net Result stood at -€704 thousand, compared to -€570 thousand in 1H 2025.
With regard to margins, three temporary factors should be noted:
• The strong seasonality of the business : the first half of the year is not representative of the full financial year, as demonstrated by 2025, which closed with EBITDA of €2.5 million (compared to EBITDA of €0.4 million in the first half) and a loss of €0.2 million (compared to a loss of €0.6 m illion in the first half);
• Higher amortisation related to acquisitions and technological investments, a non -cash expense that measures the size of the investment made;
• The negative EBITDA of the French subsidiary Éditions Mémo , in its first consolidation period, amounting to approximately €116 thousand: excluding this component, EBITDA would exceed €590 thousand, with growth of
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 3 more than 50% compared to 1H 2025, against a 25% increase in revenues, confirming the Group’s ability to increase margins more than proportionately to revenues.
Following the acquisitions of Dante Alighieri S.r.l., completed on 23 September, and Il Foro Italiano, currently being finalised, the Group is now entering the consolidation phase: management’s focus is shifting towards integrating the acquired companies, improving production efficiency and accelerating the cash payback of the investments made.
KEY CONSOLIDATED EQUITY AND FINANCIAL POSITION AS AT 30 JUNE 2026
Net Invested Capital amounted to €19.3 million, compared to €19.9 million as at 31 December 2025. The change is mainly attributable to three factors:
• The decrease in net fixed assets (€11.5 million compared to €12.4 million as at 31 December 2025) is mainly attributable to depreciation and amortisation for the period.
• The increase in inventories is mainly attributable to finished goods inventories at Editrice Ardea Web S.r.l., reflecting the seasonality of school publishing. The sector follows an annual cycle in which production takes place in the first half of the year , while sales are concentrated around the beginning of the school year, with the exception of certain specific products, such as holiday books.
• The decrease in trade receivables and trade payables is related to the 4% decrease in revenues in the Publishing business line compared to 30 June 2025.
Equity amounted to €13.9 million, compared to €14.8 million as at 31 December 2025. Net Financial Debt amounted to €5.4 million, up compared to €5.1 million as at 31 December 2025. The change was mainly related to the temporary slowdown in the public competition market, which affected direct sales, as well as to investments made and dividends paid.
From an equity and financial standpoint, the Group’s structure is solid: Equity fully covers fixed assets, with a surplus of €2.4 million; current net financial debt is cash positive by €35 thousand, and total liquidity amounts to €6.3 million.
Financial expenses for the period are fully offset by income generated by financial assets, resulting in a net expense of approximately €1 thousand. The increase in debt reflects the support pr ovided to the development plan and remains fully proportionate to equity, with a Net Financial Debt -to-Equity ratio of 0.39.
SIGNIFICANT EVENTS DURING AND AFTER THE REPORTING PERIOD
During the first half of 2026, the Simone Group continued to evolve its business model, focusing on creating value from proprietary content through technology, data and high -value-added services. In particular, the Group accelerated the development of its AI-ready legal data infrastructure and the integration of its publishing assets with artificial intelligence technologies, laying the foundations for the progressive evolution of its legal and professional offering. During the period, the Group also contin ued to strengthen its specialist training offering, starting with Advanced Legal Training, with the aim of expanding its presence across the value chain connecting publishing content, professional preparation and training services.
After the end of the half -year, the Group further accelerated its progress along these strategic directions. In July, Law Sphere, a platform of training for legal profession , was launched, while the partnership with Lexroom strengthened the integration between Simone’s legal content assets and artificial intelligence -based solutions. In the same month, the acceptance of the offer for Il Foro Italiano (the acquisition is curre ntly being finalised), and the subsequent integration of its publishing assets into the OpenLeges platform, significantly increased the availability of proprietary legal content and data for the development of new digital services and Legal AI applications . On 23 September, an important contract was signed with a leading operator in the Legal AI software sector for the supply of editorial content from the Group’s catalogue. With this new contract, the Group became a supplier and partner of all the main Lega l AI players in Italy.
Finally, in August, the Group signed a preliminary agreement to acquire Società Editrice Dante Alighieri, an acquisition subsequently completed on 23 September, continuing its external growth strategy and expanding its portfolio of specialist publishing co ntent.
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 4
BUSINESS OUTLOOK
The contracts signed during 2026 for the use of the LexCore platform, together with the ongoing discussions concerning the licensing of structured legal content for the development of generative AI solutions in the legal sector, represent the most significant results of the Company’s strategy focused on the multic hannel monetisation of its legal content assets. These assets are almost entirely proprietary and can be developed and updated daily by the Company. In the current socioeconomic context, characterised by the new era of AI, the ability to create author ed content certified by a publisher that can be used with the new tools available to professionals represents a distinctive feature of our business. The following is an update on the platform’s main revenue streams:
• The B2C sale of digital databases through subscriptions and licences is expected to start in October 2026 .
• The supply of authored data for artificial intelligence applications in the legal sector (Legal AI) — following the latest contracts signed, the Group has become a key supplier of largely proprietary data to the main players in the Italian market — is expected to have its most significant economic impact from 2027 , taking into account the different start -up times of these contracts and the fact that revenues are recognised pro rata temporis.
These activities may have a positive impact on margins, since the technological platform used to exploit the data is proprietary and the content derives from publishing production already used in traditional printed publications.
By the end of 2026, the Group expects to see the first signs of the potential of the new digital database segment and data provider activities for software houses operating in the Legal AI sector . The sector is growing exponentially and offers an opportunity to reconnect with professional firms, which have accounted for a marginal share of the Group’s revenues over the past decade.
There are more than 220,000 lawyers in Italy, in addition to the broader legal professions (judges, court clerks, public prosecutors and the Public Administration in general, as well as legal departments of private companies). The Group is now positioning itself to meet all their needs, both directly — through traditional publishing, advanced training , digital databases and Legal AI software in partnership with other operators — and indirectly, by supplying software houses with its proprietary content. All this is achieved through a cost structure that remains substantially unchanged compared to the fi nancial statements under review.
With regard to the development of the public competition market, the Group’s main reference market, the full reintroduction of the provisions set out in Article 35, paragraph 5 -ter, of Legislative Decree No. 165/2001 (the so -
called “eligible candidates cap rule”) has created a change in scenario that is favourable for the Group . By drastically limiting the number of candidates included in ranking lists to 20% of the advertised positions, in addition to the successful candidates, the rule effectively neutralises the phenomenon of “dormant ranking lists”, which in the past had met recruitment needs for years.
The almost immediate exhaustion of eligible candidates will oblige Public Administrations to issue calls for applications significantly more frequently than in the past. This shift from a model based on occasional “mega -
competitions” to a cyclical and recu rring recruitment model may support more consistent demand for specialised manuals, which would need to be continuously updated over time, helping to stabilise revenues and reduce the sector’s typical seasonality.
Furthermore, the need for candidates not merely to qualify but to rank among the top candidates in order to avoid definitive exclusion further increases the perceived value of the Group’s preparation tools.
The introduction of the aforementioned rule had already produced effects at the end of 2025, when the Public Administration issued more than 70 competition notices within a few days. The effects on the Company’s revenues became apparent in the first quarte r of 2026, when approximately 410,000 candidates were registered for 10,000 available positions.
This trend may continue in light of the Public Administration’s needs, as it faces a projected wave of approximately one million employee departures over six years. Unfortunately, however, this change, which is certainly positive, has encountered difficult ies in the Public Administration’s ability to manage such a large number of competitions, effectively bringing the virtuous cycle that had begun to a halt.
While a positive structural effect is expected, a cyclical effect has been observed from April to date, resulting in a significant slowdown. This is due to the fact that many competitions announced at the end of last year have not yet taken place, while no major national competitions are being issued, precisely to avoid placing further pressure on the already substantial competition management system. The half -year revenues have clearly been affected, but this
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 5 should be considered a temporary situation, linked to the timing of the organisational process for holding the competitions.
Regardless of the extended timing, the sector’s revenues are still expected to stabilise over the medium term, although the trends recorded in recent years make any forecast difficult. The Company’s strategy is focused on optimising production and improvin g the sales channel mix, with the aim of improving margins even in the face of a lower number of physical copies sold.
With regard to Advanced Legal Training , the growth potential of DIKE FORMAZIONE Srl is confirmed. DIKE FORMAZIONE is an advanced legal and institutional training platform designed to operate in areas characterised by high regulatory complexity, strong technical specialisation and public relevance.
Following its first year of activity within the Group (the company was acquired in July 2025), the potential of the ecosystem created by its various specialised projects is confirmed. “Obiettivo Magistrato” is the programme dedicated to preparation for the judicial competition, one of the most selective and complex recruitment procedures in the Italian legal system. “Il Diritto per i Concorsi” focuses on advanced legal preparation for various public competitions, while “ItaliAppalti” is the project dedicate d to training and continuous updates on public contracts, procurement and administrative procedures. It is aimed at public and private entities operating in procurement markets, with particular attention to regulatory and practical developments.
The key strategic differentiator is accreditation with the National School of Administration (Scuola Nazionale dell’Amministrazione, SNA), the public body entrusted by the Italian State with accrediting private and public training providers for qualificati on in public contract matters. This accreditation enables the provision of relevant training courses for officials, RUPs (persons responsible for the procedure) and professionals involved in the Public Administration.
In this context, DIKE FORMAZIONE has developed content, teaching methods and training projects consistent with these standards, positioning itself in a segment that is still characterised by the presence of few genuinely structured private operators.
The company addresses key Public Administration figures responsible for managing public procurement, for whom training is not optional but a critical factor in operational effectiveness and protection against administrative and accounting liability. At the same time, its training programmes are also aimed at companies and professionals operating in public procurement markets, who require continuous regulatory and operational updates in order to interact with the Public Administration.
In the Educational Publishing sector, the new acquisition strengthens the humanities catalogue for upper secondary schools with high -quality products, while new commercial initiatives are expected to offset the decline resulting from the decrease in the school -age population. It should be noted that the Group operates in a market in which approximately 80% is controlled by just four main players. In this context, the recent acquisition may support faster growth in a market characterised by significant stability.
With regard to the Children’s Publishing sector, the first -half 2026 figures confirm the vitality of the market in which the Group operates, with growth prospects at international level. However, a sharp slowdown in the French market has affected the revenues of the subsidiary Éditions Mémo. The ongoing international expansion strategy is aimed at reducing exposure to the conditions of individual markets.
FILING OF DOCUMENTATION
The consolidated half -year financial report as at 30 June 2026 will be made available to the public at Simone’s registered office and in the Investor / Financial Statements and Reports section of the Company’s website, www.investors.simone.it , within the deadlines provided for by applicable regulations, as well as on Borsa Italiana , under “Shares/Documents”.
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 structure d legal dataset
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 6 through the proprietary Simone LexCore platform: this infrastructure enables content distribution through B2C digital databas e subscriptions, integration into third -party software and platforms via APIs, and the supply of data for Legal AI and machine lear ning applications.
This heritage supports the Advanced Legal Training business delivered through Dike Formazione, accredited by the Scuola Nazio nale dell’Amministrazione (SNA), with content, methodologies and training programmes aimed both at key Public Administration profe ssionals 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 hist orical 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 www.emarketstorage.it and www.investors.simone.it
INVESTOR RELATIONS
Simone | Luca Misso | investor.relator@simone.it | T +39 081 8043920 IRTOP Consulting | Maria Antonietta Pireddu | m.pireddu@irtop.com | T +39 02 45473884
FINANCIAL MEDIA RELATIONS
IRTOP Consulting | Domenico Gentile | d.gentile@irtop.com | T +39 02 45473884
EURONEXT GROWTH ADVISOR
Integrae SIM | info@integraesim.it | T +39 02 80506160
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 7
RECLASSIFIED CONSOLIDATED INCOME STATEMENT
Importi in Euro 30/06/2026 % vdp Check 30/06/2025 % vdp Variazioni Variazioni % Ricavi delle vendite e delle prestazioni 8.757.576 90% 7.009.183 84% 1.748.393 25% Variazione delle rimanenze di prodotti finiti 446.425 5% 843.316 10% (396.891) -47% Altri ricavi e proventi: 529.799 5% 492.207 6% 37.592 8% Valore della produzione 9.733.799 100% 8.344.706 100% 1.389.093 17% 0% Acquisti di materie prime 1.037.142 11% 876.968 11% 160.174 18% Variazione rimanenze materie prime 137.804 1% 181.662 2% (43.858) -24% Spese per prestazione di servizi 4.601.199 47% 4.195.821 50% 405.379 10% Godimento di beni di terzi 405.134 4% 328.229 4% 76.904 23% 0% Valore aggiunto 3.552.520 36% 2.762.026 33% 790.494 29% 0% Spese per il personale dipendente 2.791.632 29% 2.184.672 26% 606.960 28% Oneri diversi di gestione 286.120 3% 184.981 2% 101.139 55% 0% Margine operativo lordo-Ebitda 474.768 5% 0 392.373 5% 82.395 21% 0% Ammortamenti 1.100.087 11% 836.165 10% 263.922 32% Accantonamenti e svalutazioni 66.476 1% 16.429 0% 50.046 305% 0% Reddito operativo-Ebit (691.794) -7% 0 (460.221) -6% (231.573) 50% 0% Proventi finanziari 213.688 2% 24.190 0% 189.499 783% Oneri finanziari (214.947) -2% (162.412) -2% (52.535) 32% Svalutazioni attività finanziarie - 0% (61.141) -1% 61.141 -100% 0% Risultato prima delle imposte-Ebt (693.053) -7% 0 (659.584) -8% (33.468) 5% 0% Imposte sul reddito 5.179 0% (141.577) -2% 146.757 -104% Risulato netto (698.232) -7% ## (518.007) -6% (180.225) 35% Utile e perdita di competenza di terzi 6.100 0% 51.580 1% (45.480) -88% Risultato netto gruppo (704.332) -7% ## (569.587) -7% (134.745) 24%
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 8
RECLASSIFIED CONSOLIDATED BALANCE SHEET
STATO PATRIMONIALE 30/06/2026 31/12/2025 Variazione
Immobilizzazioni immateriali nette 9.151.743 9.713.230 (561.488) Immobilizzazioni materiali nette 1.691.034 2.050.011 (358.977) Partecipazioni ed altre immobilizzazioni finanziarie 614.127 600.901 13.226 Attivo Fisso netto 11.456.904 12.364.142 907.238 -
Rimanenze di magazzino 6.736.220 6.427.601 308.619 Crediti commerciali 5.518.972 6.308.406 (789.435) Debiti commerciali (3.774.118) (4.104.624) 330.507 Capitale circolante commerciale 8.481.074 8.631.383 150.309 -
Crediti vs controllanti 355.983 260.757 95.226 Crediti verso imprese sottoposte al controllo delle controllanti 12.200 12.200 -
Debiti verso imprese controllanti - - -
Debiti verso imprese sottoposte al controllo delle controllanti - - -
Altre attività 565.165 497.759 67.406 Altre passività (1.767.229) (1.488.374) (278.855) Crediti (Debiti) tributari 2.206.163 2.593.470 (387.307) Ratei e risconti netti (854.425) (1.533.656) 679.231 Crediti (Debiti) previdenziali (207.212) (302.064) 94.852 Capitale circolante netto 8.791.718 8.671.475 120.243 Fondo per rischi ed oneri (255.999) (492.679) 236.679 Fondo TFR (709.572) (666.508) (43.064) Capitale Investito Netto (Impieghi) 19.283.051 19.876.431 593.380 -
Obbligazioni 1.319.181 1.462.706 (143.525) Debiti finanziari 9.518.331 8.410.313 1.108.018 Altre passività 830.000 890.000 (60.000) Debiti verso altri finanziatori 24.898 27.033 (2.135) Debiti finanziari 11.692.410 10.790.052 902.358 Altri Titoli (219.438) (219.437) (1) Disponibilità liquide e mezzi equivalenti (6.063.741) (5.488.191) (575.549) Indebitamento Finanziario Netto 5.409.231 5.082.424 326.808 Capitale sociale 4.627.200 4.627.200 -
Riserva da soprapprezzo delle azioni 2.070.000 2.070.000 -
Riserva legale 470.202 443.587 26.615 Altre riserve 8.540.327 8.272.745 267.582 Utili (perdite) portati a nuovo (1.270.281) (634.249) (636.033) Risultato d'esercizio (704.332) (203.340) (500.992) Riserva negativa azioni proprie in portafoglio (255.787) (255.787) -
Capitale di terzi 396.488 473.850 (77.362) Patrimonio netto 13.873.817 14.794.007 920.189 -
Totale Fonti 19.283.051 19.876.431 593.382 -
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 9
CONSOLIDATED NET FINANCIAL DEBT
DATI FINANZIARI 30/06/2026 31/12/2025 Variazione Depositi bancari 1.727.921 1.176.697 551.224 Assegni 21.000 - 21.000 Denaro e altri valori in cassa 29.778 26.453 3.325 Disponibilità liquide 1.778.700 1.203.150 575.549 Attività finanziarie correnti 4.285.041 4.285.041 -
Obbligazioni (entro l’esercizio successivo) 288.730 287.581 1.148 Debiti verso soci per finanziamento (entro l’esercizio successivo) - - -
Debiti verso banche (entro l’esercizio successivo) 5.001.263 4.459.689 541.574 Debiti verso altri finanziatori (entro l’esercizio successivo) 9.219 7.850 1.369 Altri Debiti 770.000 370.000 400.000 Debiti finanziari a breve termine 6.069.212 5.125.121 944.091 Posizione finanziaria netta a breve termine (5.471) 363.070 (368.541) Attività finanziarie non correnti 219.438 219.437 1 Obbligazioni e obbligazioni (oltre l’esercizio successivo) 1.030.451 1.175.125 (144.674) Debiti verso soci per finanziamento (oltre l’esercizio successivo) - - -
Debiti verso banche (oltre l’esercizio successivo) 4.517.068 3.950.624 566.445 Debiti verso altri finanziatori (oltre l’esercizio successivo) 15.679 19.182 (3.504) Altri Debiti 60.000 520.000 (460.000) Posizione finanziaria netta a medio e lungo termine 5.403.761 5.445.494 (41.734) Posizione finanziaria netta (5.409.231) (5.082.424) (326.808)
Simone S.p.A. | Via Riviera di Chiaia, 256 - 80121 Napoli | www.edizioni.simone.it
# 10
CONSOLIDATED CASH FLOW STATEMENT
Metodo indiretto - descrizione
30/06/2026
30/06/2025
A. Flussi finanziari derivanti dall'attività operativa Utile (perdita) dell'esercizio (698.232) (518.007) Imposte sul reddito 5.179 (141.577) Interessi passivi (interessi attivi) 1.259 138.222
(Dividendi)
Rettifiche di attività finanziarie 61.141 (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 (691.794) (460.221)
Rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto Accantonamenti ai fondi 43.064 8.114 Ammortamenti delle immobilizzazioni 1.100.087 836.165 Svalutazioni per perdite durevoli di valore 66.476 16.429 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 (125.129) 12.306
Totale rettifiche per elementi non monetari che non hanno avuto contropartita nel capitale circolante netto 1.084.497 873.015 2. Flusso finanziario prima delle variazioni del capitale circolante netto 392.703 412.794
Variazioni del capitale circolante netto Decremento/(incremento) delle rimanenze (308.619) (661.654) Decremento/(incremento) dei crediti verso clienti 789.435 555.981 Incremento/(decremento) dei debiti verso fornitori (330.507) (201.545) Decremento/(incremento) dei ratei e risconti attivi (126.322) 52.989 Incremento/(decremento) dei ratei e risconti passivi (552.909) (258.463) Altri decrementi/(Altri incrementi) del capitale circolante netto 408.678 67.972
Totale variazioni del capitale circolante netto (120.243) (444.721) 3. Flusso finanziario dopo le variazioni del capitale circolante netto 272.460 (31.927)
Altre rettifiche
Interessi incassati/(pagati) (183.121) (144.273) Interessi attivi incassati/(pagati) 175.862 (Imposte sul reddito pagate) (2.862) (28.837)
Dividendi incassati
(Utilizzo dei fondi) (257.554) (15.147)
Altri incassi/(pagamenti)
Totale altre rettifiche (267.674) (188.257)
FLUSSO FINANZIARIO DELL'ATTIVITA' OPERATIVA (A) 4.785 (220.184)
B. Flussi finanziari derivanti dall'attività di investimento
Immobilizzazioni materiali
(Investimenti) (17.771) (161.205)
Disinvestimenti
Immobilizzazioni immateriali
(Investimenti) (222.034) (199.241)
Disinvestimenti
Immobilizzazioni finanziarie
(Investimenti) (21.000) (624.580)
Disinvestimenti 29.724
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# 11
Attività finanziarie non immobilizzate
(Investimenti) (2.000.000)
Disinvestimenti
(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) (260.805) (2.955.303)
C. Flussi finanziari derivanti dall'attività di finanziamento Mezzi di terzi Incremento (Decremento) debiti a breve verso banche Accensione finanziamenti 2.644.708 737.956 (Rimborso finanziamenti) (1.680.215) (735.736)
Mezzi propri
Aumento di capitale a pagamento
Azioni proprie
(Rimborso di capitale) Altre variazioni (62.135) (60.381) Cessione (acquisto) di azioni proprie (31.840) (Dividendi e acconti su dividendi pagati) (70.789) (150.789)
FLUSSO FINANZIARIO DELL'ATTIVITA' DI FINANZIAMENTO (C) 831.569 (240.790)
INCREMENTO (DECREMENTO) DELLE DISPONIBILITA' LIQUIDE (A+ -B+-C) 575.549 (3.416.277)
Disponibilità liquide a inizio 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 inizio esercizio 1.203.150 5.169.030 Di cui non liberamente utilizzabili Disponibilità liquide a fine esercizio Depositi bancari e postali 1.727.921 1.731.158
Assegni 21.000
Danaro e valori in cassa 29.778 21.595 Totale disponibilità liquide a fine esercizio 1.778.700 1.752.753 Di cui non liberamente utilizzabili
Fine Comunicato n.20310-26-2026 Numero di Pagine: 13