# Situații Financiare IFRS – SMTL – T1 2025

**Emitent:** SMTL / Simtel Team S.A. (Bursa de Valori București)
**Perioadă:** 1 ianuarie – 31 martie 2025 (T1 / Q1)
**Standard contabil:** IFRS
**Tip raportare:** Consolidat
**Status audit:** preliminare (neauditate)
**Monedă:** LEI (RON)
**Sursa:** Raportare BVB, situații financiare IFRS consolidate – trimestrul 1

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### P&L Conso

| SITUAȚIE PROFIT & PIERDERE CONSOLIDAT (LEI) | CONSOLIDATED PROFIT & LOSS STATEMENT (LEI) | 31.03.2025 | 31.03.2024 | Δ% |
| :--- | ---: | ---: | ---: | ---: |
| Venituri din exploatare, din care: | Operating revenue, of which: | 79,926,252 | 47,132,780 | +70% |
| Cifra de afaceri | Turnover | 78,779,215 | 45,954,726 | +71% |
| Alte venituri din exploatare | Other operating revenue | 190,877 | 457,458 | -58% |
| Variație din producția de imobilizări | Change in inventories | 956,160 | 720,596 | +33% |
| Cheltuieli din exploatare, din care: | Operating expenses, of which: | -72,425,256 | -40,615,602 | +78% |
| Cheltuieli cu materiile prime, consumabilele, mărfuri | Expenses for raw materials, consumables and merchandise | -45,078,700 | -22,804,908 | +98% |
| Depreciere și amortizare | Depreciation and amortization | -1,196,783 | -1,385,833 | -14% |
| Cheltuieli cu personalul | Personnel expenses | -9,705,410 | -6,816,698 | +42% |
| Cheltuieli de marketing și publicitate | Marketing and advertising expenses | -161,037 | -54,528 | +195% |
| Venituri/Cheltuieli cu provizioanele | Income/expenses with provisions | 44,713 | 22,839 | +96% |
| Alte cheltuieli de exploatare | Other operating expenses | -16,328,039 | -9,576,474 | +71% |
| Rezultat operațional | Operating result | 7,500,994 | 6,517,178 | +15% |
| Rezultat financiar, din care: | Financial result, of which: | -787,118 | -925,009 | -15% |
| Venituri financiare | Financial income | 237,274 | 408,758 | -42% |
| Cheltuieli financiare | Financial expenses | -1,024,392 | -1,333,767 | -23% |
| Rezultat brut | Gross result | 6,713,876 | 5,592,169 | +20% |
| Impozitul pe profit/alte impozite | Income tax/other taxes | -1,273,484 | -822,139 | +55% |
| Rezultat net | Net result | 5,440,392 | 4,770,030 | +14% |
| Proprietarilor grupului | Group Owners | 4,049,714 | 4,873,699 | -17% |
| Interese minoritare | Minority Interests | 1,390,677 | -103,669 | +1441% |

### BS conso

| INDICATORI DE BILANȚ CONSOLIDAT (LEI) | CONSOLIDATED BALANCE SHEET INDICATORS (LEI) | 31.03.2025 | 31.12.2024 | Δ% |
| :--- | ---: | ---: | ---: | ---: |
| Active imobilizate, din care: | Fixed assets, of which: | 155,984,675 | 129,265,782 | +21% |
| Fond comercial | Goodwill | 3,655,056 | 3,655,054 | ~0% |
| Imobilizări corporale | Tangible assets | 120,456,196 | 95,043,573 | +27% |
| Imobilizări necorporale | Intangible assets | 8,985,853 | 8,047,416 | +12% |
| Alte investiții | Other investments | 2,160,101 | 2,181,234 | -1% |
| Active aferente drepturilor de utilizare | Right-of-use assets | 3,586,454 | 3,942,948 | -9% |
| Alte active pe termen lung | Other fixed assets | 17,103,068 | 16,360,163 | +5% |
| Impozit amânat - activ | Deferred tax assets | 37,947 | 35,394 | +7% |
| Active circulante, din care: | Current assets, of which: | 199,120,535 | 213,478,769 | -7% |
| Stocuri | Inventories | 104,483,683 | 95,054,656 | +10% |
| Creanțe comerciale | Trade receivables | 60,458,170 | 79,846,496 | -24% |
| Numerar și echivalente de numerar | Cash and cash equivalents | 17,328,997 | 30,274,015 | -43% |
| Alte creanțe | Other receivables | 9,003,029 | 5,750,231 | +57% |
| Cheltuieli în avans | Prepayments | 7,846,656 | 2,553,371 | +207% |
| Total active | Total assets | 355,105,210 | 342,744,551 | +4% |
| Datorii curente, din care: | Current liabilities, of which: | 190,988,199 | 178,858,975 | +7% |
| Descoperiri de cont | Overdrafts | 59,129,796 | 25,459,202 | +132% |
| Împrumuturi bancare pe termen scurt | Short-term bank loans | 3,758,744 | 3,757,004 | ~0% |
| Leasing - termen scurt | Short-term leasing | 2,549,061 | 2,512,968 | +1% |
| Datorii comerciale | Trade payables | 98,830,452 | 125,840,302 | -21% |
| Alte datorii | Other liabilities | 25,910,720 | 20,435,250 | +27% |
| Venituri în avans | Unearned revenues | 98,421 | 98,422 | ~0% |
| Provizioane | Provisions | 711,005 | 755,827 | -6% |
| Datorii pe termen lung, din care: | Non-current liabilities, of which: | 40,668,109 | 46,395,385 | -12% |
| Leasing - termen lung | Long-term leasing | 3,346,968 | 3,983,626 | -16% |
| Împrumuturi bancare pe termen lung | Long-term bank loans | 37,147,017 | 42,211,394 | -12% |
| Venituri în avans | Unearned revenues | 174,124 | 200,365 | -13% |
| Total Datorii | Total liabilities | 231,656,308 | 225,254,360 | +3% |
| Capitaluri proprii, din care: | Equity, of which: | 123,448,902 | 117,490,191 | +5% |
| Capital social | Share capital | 1,583,730 | 1,583,730 | ~0% |
| Prime de emisiune | Share premium | 30,963,983 | 30,963,983 | ~0% |
| Rezerve legale și alte rezerve | Legal and other reserves | 331,061 | 331,061 | ~0% |
| Rezultat reportat | Retained earnings | 86,611,401 | 81,410,840 | +6% |
| Interese minoritare | Minority interests | 3,958,727 | 3,200,577 | +24% |
| Total capitaluri proprii și datorii | Total equity and liabilities | 355,105,210 | 342,744,551 | +4% |