# Situații Financiare IFRS — SMTL — 2023

**Emitent:** SMTL (Bursa de Valori București)
**Perioadă:** 1 ianuarie — 31 decembrie 2023
**Standard contabil:** IFRS
**Tip raportare:** Consolidat
**Status audit:** preliminare (neauditate)
**Monedă:** LEI (RON)
**Sursa:** Raportare BVB, situații financiare IFRS consolidate

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### BS conso

| INDICATORI DE BILANȚ CONSOLIDAT  (LEI) | CONSOLIDATED BALANCE SHEET INDICATORS (LEI) | 2022 | 2023 | Δ % |
| :--- | ---: | ---: | ---: | ---: |
| Active imobilizate, din care: | Fixed assets, of which: | 19,239,137 | 38,419,801 | +100% |
| Imobilizări necorporale | Intangible assets | 4,544,386 | 7,323,433 | +61% |
| Imobilizări corporale | Tangible assets | 12,627,394 | 23,819,306 | +89% |
| Imobilizări financiare | Financial assets | 2,067,358 | 7,277,062 | +252% |
| Active circulante, din care: | Current assets, of which: | 114,976,009 | 154,212,703 | +34% |
| Stocuri | Inventories | 66,199,340 | 78,966,827 | +19% |
| Creanțe | Receivables | 37,180,366 | 59,354,817 | +60% |
| Creanțe comerciale | Trade receivables | 33,274,738 | 54,493,591 | +64% |
| Creanțe cu societăți afiliate | Receivables with affiliated companies | 34,075 | 34,133 | ~0% |
| Alte active | Other assets | 3,871,553 | 4,827,093 | +25% |
| Investiții pe termen scurt | Current investments | 0 | 2,032,046 | +100% |
| Casa și conturi la bănci | Cash and cash equivalents | 11,596,303 | 13,859,012 | +20% |
| Cheltuieli înregistrate în avans | Prepayments | 200,719 | 4,692,223 | +2238% |
| Total activ | Total assets | 134,415,866 | 197,324,727 | +47% |
| Datorii curente, din care: | Current liabilities, of which: | 71,580,327 | 105,555,761 | +47% |
| Furnizori terți | Third party suppliers | 41,285,707 | 46,891,119 | +14% |
| Datorii față de companiile afiliate | Liabilities to affiliates | 2,221,973 | 4,414,564 | +99% |
| Datorii bancare | Credits | 21,487,411 | 45,295,309 | +111% |
| Leasing financiar | Financial leasing | 1,001,782 | 1,076,937 | +8% |
| Alte datorii pe termen scurt | Other current liabilities | 5,583,454 | 7,877,833 | +41% |
| Datorii pe termen lung, din care: | Non-current liabilities, of which: | 7,001,975 | 11,291,952 | +61% |
| Datorii bancare | Loans | 5,130,308 | 9,532,947 | +86% |
| Leasing financiar | Financial leasing | 1,871,667 | 1,759,005 | -6% |
| Provizioane | Provisions | 230,969 | 444,301 | +92% |
| Venituri în avans | Revenue in advance | 492,106 | 393,685 | -20% |
| Total Datorii | Total liabilities | 79,305,377 | 117,685,699 | +48% |
| Capitaluri proprii, din care: | Equity, of which: | 55,110,488 | 79,639,028 | +45% |
| Capital subscris și vărsat | Subscribed and paid-up capital | 1,572,326 | 1,577,575 | ~0% |
| Prime de capital | Share premium | 28,704,887 | 29,419,638 | +2% |
| Rezerve legale | Legal reserves | 325,411 | 329,376 | +1% |
| Profitul sau pierderea raportată | Profit or loss carried forward | 15,656,012 | 21,239,598 | +36% |
| Profitul sau pierderea exercițiului financiar | Profit or loss for the period | 8,884,257 | 27,076,767 | +205% |
| Repartizarea profitului | Distributed profit | 32,405 | 3,927 | -88% |
| Total capitaluri proprii și datorii | Total equity and liabilities | 134,415,865 | 197,324,727 | +47% |

### P&L Conso

| SITUAȚIE PROFIT & PIERDERE CONSOLIDAT (LEI) | CONSOLIDATED PROFIT AND LOSS ACCOUNT (LEI) | 2022 | 2023 | Δ % |
| :--- | ---: | ---: | ---: | ---: |
| Venituri din exploatare, din care: | Operating revenue, of which: | 137,783,483 | 300,570,133 | +118% |
| Cifra de afaceri | Turnover | 136,746,063 | 297,824,449 | +118% |
| Variația stocurilor | Inventories variation | 1,008,832 | 2,251,121 | +123% |
| Alte venituri din exploatare | Other operating revenue | 28,589 | 494,563 | +1630% |
| Cheltuieli din exploatare, din care: | Operating expenses, of which: | 125,803,473 | 265,883,618 | +111% |
| Cheltuieli cu materialul, din care: | Material expenses, of which: | 79,856,188 | 184,286,158 | +131% |
| Cheltuieli cu materii prime și auxiliare | Expenses with raw materials and auxiliaries | 79,163,581 | 183,224,792 | +131% |
| Cheltuieli cu utilitățile | Utilities expenses | 116,320 | 150,543 | +29% |
| Alte cheltuieli | Other expenses | 576,287 | 910,823 | +58% |
| Cheltuieli cu personalul | Personnel expenses | 11,590,667 | 20,712,599 | +79% |
| Cheltuieli cu amortizarea și ajustările de valoare | Depreciation and amortization | 1,247,509 | 1,984,339 | +59% |
| Ajustări privind provizioanele | Provision adjustments | 82,132 | 213,332 | +160% |
| Alte cheltuieli de exploatare | Other operating expenses | 33,026,977 | 58,687,189 | +78% |
| Rezultat operațional | Operating result | 11,980,011 | 34,686,515 | +190% |
| Venituri financiare | Financial income | 977,782 | 1,539,803 | +57% |
| Cheltuieli financiare | Financial expenses | 2,334,095 | 4,563,510 | +96% |
| Rezultat financiar | Financial result | -1,356,313 | -3,023,707 | +123% |
| Venituri totale | Total revenues | 138,761,265 | 302,109,936 | +118% |
| Cheltuieli totale | Total expenses | 128,137,568 | 270,447,128 | +111% |
| Rezultat brut | Gross result | 10,623,698 | 31,662,808 | +198% |
| Impozitul pe profit/alte impozite | Income tax/other taxes | 1,739,441 | 4,586,041 | +164% |
| Rezultat net | Net result | 8,884,257 | 27,076,767 | +205% |