AGUAS ANDINAS S.A. Aguas Andinas S.A. and Subsidiaries
Interim Consolidated Financial Statements
Interim Consolidated Financial Statements
AGUAS ANDINAS S.A.
AND SUBSIDIARIES
Santiago, Chile
September 30, 2022 and December 31, 2021
Aguas Andinas S.A. and Subsidiaries
Interim Consolidated Financial Statements
Interim Consolidated f
Financial Statements
For the years ended September 30, 2022 and December 31, 2021
AGUAS ANDINAS S.A.
AND SUBSIDIARIES
This document consists of:
Consolidated Statements of Financial Position
Consolidated Statements of Comprehensive Income by Nature
Consolidated Statements of Direct Cash Flows
Consolidated Statements of Changes in Shareholders' Equity
Explanatory Notes to the Consolidated Financial Statements
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Aguas Andinas S.A. and Subsidiaries
Consolidated Financial Statements
Interim Consolidated Statements of Financial Position
As of September 30, 2022 (unaudited) and December 31, 2021 (Thousands of pesos - ThCh$)
ASSETS | Note | 30-09-2022 | 31-12-2021 | ||||||||
ThCh$ | ThCh$ | ||||||||||
CURRENT ASSETS | |||||||||||
Cash and cash equivalent | 4 | 163,331,481 | 163,513,314 | ||||||||
Otros activos financieros | 10 | 6,235,969 | - | ||||||||
Other non-financial assets | 6,641,971 | 4,997,004 | |||||||||
Commercial debtors and other accounts receivable | 5 | 104,388,554 | 101,105,786 | ||||||||
Accounts receivable from related entities | 6 | 17,354 | 23,088 | ||||||||
Inventories | 7 | 11,932,977 | 5,185,858 | ||||||||
Tax assets | 8 | 1,934,205 | 9,026,225 | ||||||||
Total current assets other than the assets or groups of available assets classified as being | 294,482,511 | 283,851,275 | |||||||||
retained for sale or being retained to be distributed among holders | |||||||||||
Non-current assets held for sale | 9 | 3,414 | 3,414 | ||||||||
TOTAL CURRENT ASSETS | 294,485,925 | 283,854,689 | |||||||||
NON-CURRENT ASSETS | |||||||||||
Other financial assets | 10 | 7,895,863 | 7,895,863 | ||||||||
Other non-financial assets | 1,367,981 | 1,855,537 | |||||||||
Receivables | 5 | 3,609,959 | 3,438,247 | ||||||||
Intangible assets other than goodwill | 11 | 232,167,325 | 221,481,159 | ||||||||
Goodwill | 12 | 33,823,049 | 33,823,049 | ||||||||
Properties, plant and equipment | 13 | 1,686,246,574 | 1,660,157,909 | ||||||||
Usage rights assets | 14 | 3,864,960 | 2,751,266 | ||||||||
Deferred tax assets | 15 | 50,090,592 | 13,963,891 | ||||||||
TOTAL NON-CURRENT ASSETS | 2,019,066,303 | 1,945,366,921 | |||||||||
TOTAL ASSETS | 2,313,552,228 | 2,229,221,610 | |||||||||
The accompanying notes 1 to 37 are an integral part of these consolidated financial statements.
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Aguas Andinas S.A. and Subsidiaries
Interim Consolidated Financial Statements
Interim Consolidated Statements of Financial Position
As of September 30, 2022 (unaudited) and December 31, 2021 (Thousands of pesos - ThCh$)
EQUITY AND LIABILITIES | Note | 30-09-2022 | 31-12-2021 | ||||||||
ThCh$ | ThCh$ | ||||||||||
CURRENT LIABILITIES | |||||||||||
Other financial liabilities | 16 | 80,711,737 | 69,023,789 | ||||||||
Lease liability | 14 | 1,366,734 | 1,176,716 | ||||||||
Trade debts and other accounts payable | 17 | 123,515,281 | 126,774,156 | ||||||||
Accounts payable from related entities | 6 | 4,647,265 | 13,818,979 | ||||||||
Other provisions | 18 | 18,299,017 | 16,092,663 | ||||||||
Tax liabilities | 8 | 5,311,825 | 373,083 | ||||||||
Provisions for employee benefits | 19 | 4,278,698 | 6,072,494 | ||||||||
Other non-financial liabilities | 20 | 14,448,073 | 15,310,331 | ||||||||
Total current liabilities other than liabilities included in groups of liabilities for disposal | 252,578,630 | 248,642,211 | |||||||||
classified as held for sale | |||||||||||
TOTAL CURRENT LIABILITIES | 252,578,630 | 248,642,211 | |||||||||
NON-CURRENT LIABILITIES | |||||||||||
Other financial liabilities | 16 | 1,156,847,481 | 1,084,075,622 | ||||||||
Lease liability | 14 | 2,556,785 | 1,629,797 | ||||||||
Other accounts payable | 17 | 1,090,478 | 1,055,267 | ||||||||
Other provisions | 18 | 1,691,067 | 1,520,318 | ||||||||
Deferred tax liabilities | 15 | 17,108,946 | 23,442,967 | ||||||||
Non-current provisions for employee benefits | 19 | 18,759,379 | 17,666,420 | ||||||||
Other non-financial liabilities | 20 | 8,884,770 | 8,641,295 | ||||||||
TOTAL NON-CURRENT LIABILITIES | 1,206,938,906 | 1,138,031,686 | |||||||||
TOTAL LIABILITIES | 1,459,517,536 | 1,386,673,897 | |||||||||
EQUITY | |||||||||||
Issued capital | 21 | 155,567,354 | 155,567,354 | ||||||||
Accumulated earnings (losses) | 21 | 373,207,200 | 361,776,346 | ||||||||
Share premium | 21 | 164,064,038 | 164,064,038 | ||||||||
Other equity interests | 21 | (5,965,550) | (5,965,550) | ||||||||
Other reserves | 21 | 167,132,039 | 167,078,027 | ||||||||
Equity attributable to owners of the controller | 854,005,081 | 842,520,215 | |||||||||
Non-controlling interests | 22 | 29,611 | 27,498 | ||||||||
TOTAL EQUITY | 854,034,692 | 842,547,713 | |||||||||
TOTAL EQUITY AND LIABILITIES | 2,313,552,228 | 2,229,221,610 | |||||||||
The accompanying notes 1 to 37 are an integral part of these consolidated financial statements.
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Aguas Andinas S.A. and Subsidiaries
Interim Consolidated Financial Statements
Interim Consolidated Statements of Comprehensive Income by Nature For the years ended as of September 30, 2022 and 2021 (unaudited) (Thousands of pesos - ThCh$)
30-09-2022 | 30-09-2021 | 01-07-2022 | 01-07-2021 | ||||||||||||||
INCOME STATEMENT BY NATURE | Note | 30-09-2022 | 30-09-2021 | ||||||||||||||
ThCh$ | ThCh$ | ThCh$ | ThCh$ | ||||||||||||||
Revenues for regular activities | 25 | 415,330,473 | 369,633,708 | 134,107,867 | 112,685,638 | ||||||||||||
Used raw materials and expendables | (57,345,716) | (38,482,685) | (22,476,599) | (14,577,475) | |||||||||||||
Provisions for employee benefits | 19 | (47,763,341) | (39,992,427) | (17,306,833) | (13,372,734) | ||||||||||||
Expenses related to depreciation and amortization | 11-13-14 | (55,466,815) | (51,026,514) | (18,965,505) | (17,186,126) | ||||||||||||
Impairment losses | 24 | (11,078,618) | (11,189,103) | (3,722,239) | (3,696,213) | ||||||||||||
Other expenses by nature | 26 | (90,756,229) | (88,338,758) | (31,274,017) | (28,770,754) | ||||||||||||
Other (losses) earnings | 27 | (1,481,148) | 5,513,661 | (292,555) | 7,550,398 | ||||||||||||
Income from operating activities | 162,517,224 | 157,306,985 | 43,792,358 | 46,328,947 | |||||||||||||
Financial income | 27 | 12,834,930 | 2,517,588 | 5,904,529 | 905,823 | ||||||||||||
Financial costs | 27 | (24,605,601) | (20,105,512) | (8,609,273) | (6,551,791) | ||||||||||||
Impairment gains and reversals of impairment losses | |||||||||||||||||
(Impairment losses) determined according to IFRS 9 on | 24 | (11,078,618) | (11,189,103) | (11,078,618) | (11,189,103) | ||||||||||||
financial assets | |||||||||||||||||
Earnings (losses) exchange differences | 28 | (1,714,444) | 420,201 | 106,459 | 207,415 | ||||||||||||
Results of indexation adjustments | 29 | (92,260,214) | (29,040,878) | (33,026,164) | (10,460,543) | ||||||||||||
Earnings before taxes | 45,693,277 | 99,909,281 | 4,445,670 | 26,733,638 | |||||||||||||
Income (Expenses) for earning taxes | 15 | 8,739,137 | (20,160,741) | 6,285,854 | (5,277,217) | ||||||||||||
Earnings (loss) from continuous operations | 54,432,414 | 79,748,540 | 10,731,524 | 21,456,421 | |||||||||||||
Earnings | 54,432,414 | 79,748,540 | 10,731,524 | 21,456,421 | |||||||||||||
Earnings due to | |||||||||||||||||
Earnings attributable to owners of the controller | 54,430,903 | 79,747,238 | 10,731,192 | 21,456,096 | |||||||||||||
Earnings (losses) attributable to non-controlling shares | 22 | 1,511 | 1,302 | 332 | 325 | ||||||||||||
Earnings | 54,432,414 | 79,748,540 | 10,731,524 | 21,456,421 | |||||||||||||
Earnings per share | |||||||||||||||||
Earnings per basic shares in continuous operations ($) | 31 | 8.895 | 13.033 | 1.754 | 3.506 | ||||||||||||
Earnings per basic shares ($) | 8.895 | 13.033 | 1.754 | 3.506 | |||||||||||||
The accompanying notes 1 to 37 are an integral part of these consolidated financial statements.
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Aguas Andinas SA published this content on 22 November 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 24 November 2022 21:03:10 UTC.
