Directa Sim S.p.A. (BIT:D)

Directa Sim Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	14.82	18.94	12.72	9.74	14.02
Accounts Receivable	74.98	60.2	49.04	41.03	36.07
Other Receivables	57.57	37.37	30.12	35.9	38.42
Property, Plant & Equipment	1.82	2.2	2.57	2.37	2.29
Other Intangible Assets	1.59	1.26	2.68	2.83	2.93
Investments in Debt & Equity Securities	1.87	2.06	0.06	0.07	0.09
Other Current Assets	0.01	0.01	0.04	0.02	0.02
Long-Term Deferred Tax Assets	0.03	0.11	-	-	-
Other Long-Term Assets	-	0.35	0.31	0.29	0.26
Total Assets	152.68	122.51	97.54	92.25	94.1
Accounts Payable	0.76	0.88	0.46	0.62	0.34
Accrued Expenses	2.64	2.44	1.73	1.56	1.51
Other Current Liabilities	1.16	1.1	0.94	1.27	1.01
Long-Term Debt	93.05	68.58	54.67	57.21	62.71
Long-Term Deferred Tax Liabilities	-	-	-	0.01	-
Other Long-Term Liabilities	2.46	3.45	1.83	1.68	1.75
Total Liabilities	100.11	76.8	59.92	62.36	67.48
Common Stock	7.5	7.5	7.5	6.6	6.6
Additional Paid-In Capital	5.21	5.21	5.21	3.9	3.9
Retained Earnings	39.23	32.53	24.49	18.98	15.88
Comprehensive Income & Other	0.64	0.48	0.43	0.41	0.24
Shareholders' Equity	52.57	45.72	37.63	29.9	26.63
Total Liabilities & Equity	152.68	122.51	97.54	92.25	94.1
Total Debt	93.05	68.58	54.67	57.21	62.71
Net Cash (Debt)	-78.23	-49.63	-41.96	-47.47	-48.68
Net Cash Per Share	-4.17	-2.65	-2.24	-2.88	-3.24
Filing Date Shares Outstanding	18.75	18.75	18.75	16.5	16.5
Total Common Shares Outstanding	18.75	18.75	18.75	16.5	16.5
Working Capital	142.78	111.75	88.5	83.24	85.51
Book Value Per Share	2.80	2.44	2.01	1.81	1.61
Tangible Book Value	50.98	44.46	34.94	27.06	23.69
Tangible Book Value Per Share	2.72	2.37	1.86	1.64	1.44

Source: S&P Global Market Intelligence. Capital Markets template. Financial Sources.