Overview of Nakiki SE’s Recent Financial Disclosure

Nakiki SE, a consumer‑discretionary Internet & catalog retail company listed on Xetra, has released preliminary, unaudited financial information for its short fiscal year (rumpfgeschäftsjahr) 2024, covering the period from 3 April to 31 December 2024. The disclosure was made available on the company’s dedicated website, nakikifinance.com, and subsequently reported by multiple financial news outlets, including Finanznachrichten.de, Anleihen‑Finder.de, EQS‑News.com, Finanzen.net, and Wallstreet‑Online.de.

Key Points of the Disclosure

ItemDetail
Reporting Period3 April 2024 – 31 December 2024 (first reporting year after the predecessor company’s insolvency proceedings were lifted)
Type of ReportPreliminary, unaudited financial statements (income statement, balance sheet, cash‑flow statement)
AvailabilityPublished on the company’s website and referenced in press releases issued by Nakiki SE on 19 December 2025 and 20 December 2025
Content ScopeThe report focuses on the core business operations of the company, with no detailed commentary on interim profitability or margin development, as the company stated that the primary objective was to provide a snapshot of the financial position after the restructuring of the predecessor entity.
Audit StatusThe financial information remains unaudited; the completion of an external audit is pending.

Corporate Context

  • Restructuring Background – The period covered by the report follows the termination of insolvency proceedings for Nakiki’s predecessor company. The company has subsequently restructured its management and strategic focus, notably emphasizing a Bitcoin‑treasury model as part of its long‑term capital strategy. This strategic pivot was highlighted in a separate communication dated 20 December 2025.
  • Operational Scope – Nakiki SE operates an online retail platform, www.windeln.de , offering baby and toddler products across ten European countries. The platform’s product assortment includes diapers, baby food, furniture, toys, clothing, and related accessories. The company maintains cross‑border trade relations with China to source inventory for its European markets.

Market Reaction and Subsequent Developments

  • Market Capitalisation – As of the closing price on 18 December 2025 (EUR 0.465), Nakiki SE’s market capitalisation stood at approximately 3.98 million EUR.
  • Share Price Movements – The shares have fluctuated between a 52‑week low of EUR 0.145 (16 April 2025) and a 52‑week high of EUR 1.90 (17 July 2025). The latest preliminary financial disclosure did not trigger a significant short‑term price movement; however, analysts are monitoring the forthcoming audit results for potential implications on valuation.
  • Regulatory and Financing Context – While the company’s preliminary financial statements are now public, no immediate financing or restructuring actions have been announced following the release. The company’s strategic emphasis on a Bitcoin treasury remains under observation by institutional investors seeking clarity on risk management and capital allocation.

Summary

Nakiki SE’s preliminary financial disclosure for the short fiscal year 2024 provides an early, albeit unaudited, view of the company’s financial standing following the conclusion of its predecessor’s insolvency proceedings. The information serves as a foundational reference for stakeholders while the company completes its external audit and finalises its strategic plans, particularly the adoption of a Bitcoin‑based treasury approach.