# Situații Financiare IFRS — SMTL — 2024

**Emitent:** SMTL (Bursa de Valori București)  
**Perioadă:** 1 ianuarie – 31 decembrie 2024  
**Standard contabil:** IFRS  
**Tip raportare:** Consolidat  
**Status audit:** preliminare (neauditate)  
**Monedă:** LEI (RON)  
**Sursa:** Raportare BVB, situații financiare IFRS consolidate

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### P&L Conso

| SITUAȚIE PROFIT & PIERDERE CONSOLIDAT (LEI) | CONSOLIDATED PROFIT AND LOSS ACCOUNT (LEI) | 2024 | 2023 | Δ % |
| :--- | ---: | ---: | ---: | ---: |
| Venituri din exploatare, din care: | Operating revenue, of which: | 360,215,907 | 300,582,206 | +20% |
| Cifra de afaceri | Turnover | 354,347,514 | 297,824,449 | +19% |
| Alte venituri din exploatare | Other operating revenue | 1,391,502 | 494,563 | +181% |
| Variație din producția de imobilizări | Change in inventories | 4,476,891 | 2,263,194 | +98% |
| Cheltuieli din exploatare, din care: | Operating expenses, of which: | -312,009,668 | -265,523,900 | +18% |
| Cheltuieli cu materiile prime, materiale consumabilele, mărfuri | Expenses for raw materials, consumables and merchandise | -180,185,616 | -183,728,331 | -2% |
| Depreciere si amortizare | Depreciation and amortization | -4,771,915 | -2,690,392 | +77% |
| Cheltuieli cu beneficiile angajaților | Personnel expenses | -1,550,500 | -720 | +115% |
| Cheltuieli cu personalul | Marketing and advertising expenses | -33,039,279 | -20,328,736 | +63% |
| Cheltuieli de marketing și publicitate | Marketing and advertising expenses | -350,642 | -273,588 | +28% |
| Venituri/Cheltuieli cu provizioanele | Income/expenses with provisions | -475,659 | -213,332 | +123% |
| Alte cheltuieli din exploatare | Other operating expenses | -91,636,057 | -57,569,522 | +59% |
| Rezultat operațional | Operating result | 48,206,239 | 35,058,306 | +38% |
| Rezultat financiar, din care: | Financial result, of which: | -3,494,179 | -3,381,965 | +3% |
| Venituri financiare | Financial income | 2,233,033 | 1,602,131 | +39% |
| Cheltuieli financiare | Financial expenses | -5,727,212 | -4,984,096 | +15% |
| Rezultat brut | Gross result | 44,712,060 | 31,676,341 | +41% |
| Impozitul pe profit/alte impozite | Income tax/other taxes | -7,887,523 | -4,569,657 | +73% |
| Rezultat net | Net result | 36,824,538 | 27,106,685 | +36% |
| Proprietarilor grupului | Group Owners | 33,681,741 | 26,046,818 | +29% |
| Interese minoritare | Minority Interests | 3,142,797 | 1,059,867 | +197% |

### BS conso

| INDICATORI DE BILANȚ CONSOLIDAT  (LEI) | CONSOLIDATED BALANCE SHEET INDICATORS (LEI) | 2024 | 2023 | Δ % |
| :--- | ---: | ---: | ---: | ---: |
| Active imobilizate, din care: | Fixed assets, of which: | 129,265,782 | 39,891,159 | +224% |
| Fond comercial | Goodwill | 3,655,054 | 3,637,669 | ~0% |
| Imobilizări corporale | Tangible assets | 95,043,573 | 21,499,884 | +342% |
| Imobilizări necorporale | Intangible assets | 8,047,416 | 3,698,369 | +118% |
| Alte investiții | Other investments | 2,181,234 | 2,265,766 | -4% |
| Active aferente drepturilor de utilizare | Right-of-use assets | 3,942,948 | 1,548,476 | +155% |
| Alte active pe termen lung | Other fixed assets | 16,360,163 | 7,164,074 | +128% |
| Impozit amânat - activ | Deferred tax assets | 35,394 | 76,919 | -54% |
| Active circulante, din care: | Current assets, of which: | 213,478,770 | 159,056,544 | +34% |
| Stocuri | Inventories | 95,054,656 | 78,966,827 | +20% |
| Creanțe comerciale | Trade receivables | 79,846,496 | 54,527,724 | +46% |
| Numerar și echivalente de numerar | Cash and cash equivalents | 30,274,015 | 15,891,059 | +91% |
| Alte creanțe | Other receivables | 5,615,463 | 4,865,725 | +15% |
| Cheltuieli în avans | Prepayments | 2,553,371 | 4,692,223 | -46% |
| Total active | Total assets | 342,744,551 | 198,947,703 | +72% |
| Datorii curente, din care: | Current liabilities, of which: | 178,858,973 | 106,514,965 | +68% |
| Descoperiri de cont | Overdrafts | 25,459,202 | 42,925,783 | -41% |
| Împrumuturi bancare pe termen scurt | Short-term bank loans | 3,757,004 | 2,349,910 | +60% |
| Leasing - termen scurt | Short-term leasing | 2,512,968 | 1,493,484 | +68% |
| Datorii comerciale | Trade payables | 125,840,302 | 39,991,528 | +215% |
| Alte datorii | Other liabilities | 20,435,250 | 19,211,537 | +6% |
| Venituri în avans | Uneared revenues | 98,421 | 98,421 | ~0% |
| Provizioane | Provisions | 755,827 | 444,301 | +70% |
| Datorii pe termen lung, din care: | Non-current liabilities, of which: | 46,395,387 | 12,795,464 | +263% |
| Leasing - termen lung | Long-term leasing | 3,983,626 | 2,967,252 | +34% |
| Împrumuturi bancare pe termen lung | Long-term bank loans | 42,211,394 | 9,532,948 | +343% |
| Venituri în avans | Unearned revenues | 200,366 | 295,264 | -32% |
| Total Datorii | Total liabilities | 225,254,360 | 119,310,429 | +89% |
| Capitaluri proprii, din care: | Equity, of which: | 117,490,191 | 79,637,274 | +48% |
| Capital social | Share capital | 1,583,730 | 1,577,575 | ~0% |
| Prime de emisiune | Share premium | 30,963,983 | 29,419,638 | +5% |
| Rezerve legale și alte rezerve | Legal and other reserves | 331,061 | 329,376 | +1% |
| Rezultat reportat | Retained earnings | 81,410,840 | 46,631,758 | +75% |
| Interese minoritare | Minority interests | 3,200,577 | 1,678,926 | +91% |
| Total capitaluri proprii și datorii | Total equity and liabilities | 342,744,551 | 198,947,703 | +72% |