Smart Capital Income Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Operating Revenue	0.68	0.27	0.12
Other Revenue	0.29	0.11	0
Revenue	0.98	0.38	0.12
Revenue Growth (YoY)	157.88%	219.86%	-
Cost of Revenue	1.07	0.52	0.25
Gross Profit	-0.09	-0.14	-0.13
Selling, General & Admin	0.84	0.47	0.26
Other Operating Expenses	0.08	0.04	-
Operating Expenses	1.16	0.54	0.28
Operating Income	-1.25	-0.68	-0.41
Interest Expense	-0.36	-0.23	-0.09
Interest & Investment Income	-	-	1.08
Earnings From Equity Investments	0.16	-	-
Other Non Operating Income (Expenses)	0.12	0.02	0
EBT Excluding Unusual Items	-1.33	-0.89	0.58
Gain (Loss) on Sale of Investments	2.86	1.47	-
Pretax Income	1.54	0.58	0.58
Income Tax Expense	0.09	0.15	0.02
Earnings From Continuing Operations	1.45	0.42	0.56
Minority Interest in Earnings	0.48	0.48	-0.02
Net Income	1.93	0.9	0.54
Net Income to Common	1.93	0.9	0.54
Net Income Growth	114.42%	66.93%	-
Shares Outstanding (Basic)	29	24	-
Shares Outstanding (Diluted)	29	24	-
Shares Change (YoY)	24.44%	-	-
EPS (Basic)	0.07	0.04	-
EPS (Diluted)	0.07	0.04	-
EPS Growth	72.31%	-	-
Free Cash Flow	4.83	-0.07	1.09
Free Cash Flow Per Share	0.16	-0.00	-
Gross Margin	-8.92%	-38.09%	-113.10%
Operating Margin	-127.57%	-179.78%	-345.38%
Profit Margin	197.23%	237.21%	454.51%
Free Cash Flow Margin	493.03%	-19.13%	918.36%
EBITDA	-1.01	-0.66	-0.39
EBITDA Margin	-103.36%	-173.54%	-
D&A For EBITDA	0.24	0.02	0.02
EBIT	-1.25	-0.68	-0.41
EBIT Margin	-127.57%	-179.78%	-
Effective Tax Rate	5.62%	26.70%	2.84%
Revenue as Reported	0.98	0.38	0.12

Updated Dec 17, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.