SM Wirtschaftsberatungs AG (ETR:SMWN)

ETR:SMWN Income Statement

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
Operating Revenue	0.65	0.33	0.38	0.36	0.88
Revenue	0.65	0.33	0.38	0.36	0.88
Revenue Growth (YoY)	95.23%	-11.47%	5.65%	-59.50%	-83.71%
Cost of Revenue	0.12	0.11	0.09	0.07	0.41
Gross Profit	0.53	0.23	0.29	0.29	0.47
Selling, General & Admin	0.61	0.63	0.57	0.6	0.59
Other Operating Expenses	0.32	0.13	-0.64	0.3	0.38
Operating Expenses	0.99	0.82	0.85	0.96	1.03
Operating Income	-0.46	-0.59	-0.56	-0.67	-0.56
Interest Expense	-0.14	-0.08	-0.1	-0.18	-0.22
Interest & Investment Income	0.01	0.04	0.08	0.15	0.11
Earnings From Equity Investments	0.28	1.88	0.15	2.18	0.98
Other Non Operating Income (Expenses)	0.09	0.08	0.07	-0.16	0.12
EBT Excluding Unusual Items	-0.22	1.33	-0.36	1.31	0.43
Gain (Loss) on Sale of Investments	-0.11	0.76	-0.26	-1.11	0.97
Pretax Income	-0.32	2.1	-0.62	0.2	1.4
Income Tax Expense	-0.01	0.06	-0.01	0.04	0.02
Net Income	-0.32	2.04	-0.61	0.16	1.38
Net Income to Common	-0.32	2.04	-0.61	0.16	1.38
Net Income Growth	-	-	-	-88.23%	-5.35%
Shares Outstanding (Basic)	4	4	4	4	4
Shares Outstanding (Diluted)	4	4	4	4	4
Shares Change (YoY)	-0.15%	-	-	-	-
EPS (Basic)	-0.08	0.51	-0.15	0.04	0.35
EPS (Diluted)	-0.08	0.51	-0.15	0.04	0.35
EPS Growth	-	-	-	-88.23%	-5.35%
Dividend Per Share	-	0.260	0.260	0.260	0.260
Gross Margin	81.88%	67.86%	77.31%	80.56%	53.85%
Operating Margin	-70.80%	-177.75%	-149.21%	-189.44%	-63.32%
Profit Margin	-48.63%	613.00%	-162.23%	45.59%	156.84%
EBITDA	-0.4	-0.54	0.36	-0.61	-0.5
EBITDA Margin	-61.82%	-161.25%	96.28%	-172.62%	-56.54%
D&A For EBITDA	0.06	0.05	0.92	0.06	0.06
EBIT	-0.46	-0.59	-0.56	-0.67	-0.56
EBIT Margin	-70.80%	-177.75%	-149.21%	-189.44%	-63.32%
Effective Tax Rate	-	2.71%	-	20.25%	1.29%
Advertising Expenses	0.04	0.05	0.04	0.04	0.05

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.