Acea S.p.A. (“Acea”), further to the announcement made on 23 July 2026 regarding the approval of the results for the first half of 2026, announces that certain financial and economic data reported in the consolidated income statement and in the consolidated cash flow statement as of 30 June 2026, already included in the press release of 23 July 2026, have been reclassified to better reflect the accounting effects of the disposal of the equity interest in Acea Energia and the 50% stake in Umbria Energy.

 

It is clarified that the reclassifications do not result in any changes to EBITDA, Operating Result, Net Financial Position, Net Result attributable to the Group and non-controlling interests, Shareholders' Equity and cash flows in the consolidated cash flow statement regarding reported, pro forma, or organic data previously submitted and attached to the press release dated July 23, 2026.

 

The reclassifications concern:

 

i)    the gain realized upon the disposal of the equity investment in Acea Energia and the 50% stake in Umbria Energy, moving it from the consolidated income statement line “Profit/(Loss) on investments” to the line “Net Profit/(Loss) from discontinued operations”;

 

ii)   the cash flow relating to the aforementioned disposal, from the consolidated cash flow statement line “Disposal of companies (or business divisions)” to the line “Cash flow from investing activities attributable to discontinued operations”.

 

Below are the consolidated income statement and consolidated statement of cash flows as of June 30, 2026, previously included in the press release dated July 23, 2026, updated to reflect the aforementioned reclassifications.

 

The half-yearly financial report will be made available as soon as possible in accordance with the terms and conditions set forth by applicable legislation.

 

Download the pdf for the complete version of the press release.