# Situații Financiare IFRS – SMTL – 9M 2024

**Emitent:** SMTL / Simtel Team S.A. (Bursa de Valori București)
**Perioadă:** 1 ianuarie – 30 septembrie 2024 (9 luni / Q3 cumulat)
**Standard contabil:** IFRS
**Tip raportare:** Consolidat
**Status audit:** preliminare (neauditate)
**Monedă:** LEI (RON)
**Sursa:** Raportare BVB, situații financiare IFRS consolidate – trimestrul 3

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### BS conso

| INDICATORI DE BILANȚ CONSOLIDAT (LEI) | CONSOLIDATED BALANCE SHEET INDICATORS (LEI) | 31.12.2023 | 30.09.2024 | Δ% |
| :--- | ---: | ---: | ---: | ---: |
| Active imobilizate, din care: | Fixed assets, of which: | 38,419,801 | 78,119,066 | +103% |
| Imobilizări necorporale | Intangible assets | 3,685,764 | 6,037,118 | +64% |
| Imobilizări corporale | Tangible assets | 23,431,061 | 26,839,411 | +15% |
| Imobilizări financiare | Financial assets | 7,277,062 | 10,585,791 | +45% |
| Imobilizări în curs de investiție | Fixed assets under investment | 388,244 | 25,203,861 | +6392% |
| Fond comercial | Goodwill | 3,637,669 | 9,452,886 | +160% |
| Active circulante, din care: | Current assets, of which: | 154,212,703 | 211,578,418 | +37% |
| Stocuri | Inventories | 78,966,827 | 135,276,619 | +71% |
| Creanțe | Receivables | 59,354,818 | 58,227,653 | -2% |
| Creanțe comerciale | Trade receivables | 56,228,669 | 53,421,229 | -5% |
| Alte active | Other assets | 3,126,149 | 4,806,424 | +54% |
| Investiții pe termen scurt | Short term investments | 2,032,046 | 2,673,494 | +32% |
| Casa și conturi la bănci | Cash and cash equivalents | 13,859,012 | 15,400,652 | +11% |
| Cheltuieli înregistrate în avans | Prepayments | 4,692,223 | 954,580 | -80% |
| Total active | Total assets | 197,324,727 | 290,652,063 | +47% |
| Datorii curente, din care: | Current liabilities, of which: | 105,555,761 | 155,953,852 | +48% |
| Furnizori terți | Third party suppliers | 51,305,682 | 101,308,186 | +97% |
| Datorii bancare | Credits | 45,295,309 | 44,024,227 | -3% |
| Leasing financiar | Financial leasing | 1,076,937 | 1,623,500 | +51% |
| Alte datorii pe termen scurt | Other current liabilities | 7,877,833 | 8,997,939 | +14% |
| Datorii pe termen lung, din care: | Non-current liabilities, of which: | 11,291,952 | 43,658,452 | +287% |
| Datorii bancare | Credits | 9,532,947 | 42,280,698 | +344% |
| Leasing financiar | Financial leasing | 1,759,005 | 1,377,755 | -22% |
| Provizioane | Provisions | 444,301 | 19,145 | -96% |
| Venituri în avans | Revenue in advance | 393,685 | 1,050,687 | +167% |
| Total Datorii | Total liabilities | 117,685,699 | 200,682,137 | +71% |
| Capitaluri proprii, din care: | Equity, of which: | 79,639,028 | 89,969,927 | +13% |
| Capital subscris și vărsat | Subscribed and paid-up capital | 1,577,575 | 1,583,730 | ~0% |
| Prime de capital | Share premium | 29,419,638 | 32,463,983 | +10% |
| Rezerve legale | Legal reserves | 329,376 | 329,596 | ~0% |
| Profitul sau pierderea raportată | Profit or loss carried forward | 20,617,662 | 48,250,206 | +134% |
| Profitul sau pierderea exercițiului financiar | Profit or loss for the period | 26,016,901 | 4,746,147 | -82% |
| Repartizarea profitului | Distribution of profit | 1,050 | 0 | -100% |
| Interese minoritare | Minority interests | 1,678,926 | 2,596,265 | +55% |
| Total capitaluri proprii și datorii | Total equity and liabilities | 197,324,727 | 290,652,063 | +47% |

### P&L Conso

| SITUAȚIE PROFIT & PIERDERE CONSOLIDAT (LEI) | CONSOLIDATED PROFIT & LOSS STATEMENT (LEI) | 30.09.2023 | 30.09.2024 | Δ% |
| :--- | ---: | ---: | ---: | ---: |
| Venituri din exploatare, din care: | Operating revenue, of which: | 213,845,673 | 172,337,859 | -19% |
| Cifra de afaceri | Turnover | 212,799,692 | 162,095,973 | -24% |
| Variația stocurilor | Change in inventories | 0 | 2,582,036 | +100% |
| Alte venituri din exploatare | Other operating revenue | 1,045,981 | 7,659,850 | +632% |
| Cheltuieli din exploatare, din care: | Operating expenses, of which: | 192,937,455 | 160,900,040 | -17% |
| Cheltuieli cu materialul, din care: | Material expenses, of which: | 142,552,791 | 77,763,076 | -45% |
| Cheltuieli cu materii prime și auxiliare | Expenses with raw and auxiliary materials | 141,925,279 | 76,913,760 | -46% |
| Cheltuieli cu utilitățile | Utility expenses | 122,020 | 109,402 | -10% |
| Alte cheltuieli | Other expenses | 504,629 | 739,915 | +47% |
| Cheltuieli cu personalul | Personnel expenses | 12,689,327 | 25,461,294 | +101% |
| Cheltuieli cu amortizarea și ajustările de valoare | Depreciation and amortization | 1,370,007 | 2,397,800 | +75% |
| Alte cheltuieli de exploatare | Other operating expenses | 36,325,329 | 55,277,870 | +52% |
| Rezultat operațional | Operating result | 20,908,218 | 11,437,819 | -45% |
| Venituri financiare | Financial income | 730,920 | 994,667 | +36% |
| Cheltuieli financiare | Financial expenses | 2,407,652 | 3,786,674 | +57% |
| Rezultat financiar | Financial result | -1,676,732 | -2,792,007 | +67% |
| Venituri totale | Total revenue | 214,576,593 | 173,332,527 | -19% |
| Cheltuieli totale | Total expenses | 195,345,107 | 164,686,714 | -16% |
| Rezultat brut | Gross result | 19,231,486 | 8,645,813 | -55% |
| Impozitul pe profit/alte impozite | Income tax/other taxes | 2,919,142 | 2,043,022 | -30% |
| Rezultat net | Net result | 16,312,344 | 6,602,791 | -60% |