DIAGNOSTICOS DA AMÉRICA S.A. DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
(A free translation of the original in Portuguese)
Diagnósticos da América S.A.
Quarterly Information (ITR) at September 30, 2023
and report on review of quarterly information
DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
(A free translation of the original in Portuguese)
Report on review of quarterly information
To the Board of Directors and Stockholders
Diagnósticos da América S.A.
Introduction
We have reviewed the accompanying parent company and consolidated interim accounting information of Diagnósticos da América S.A. ("Company"), included in the Quarterly Information Form (ITR) for the quarter ended September 30, 2023, comprising the balance sheet at that date and the statements of operations and comprehensive income for the quarter and nine-month period then ended, and the statements of changes in equity and cash flows for the nine-month period then ended, and explanatory notes.
Management is responsible for the preparation of the parent company and consolidated interim accounting information in accordance with the accounting standard CPC 21, Interim Financial Reporting, of the Brazilian Accounting Pronouncements Committee (CPC) and International Accounting Standard (IAS) 34, Interim Financial Reporting issued by the International Accounting Standards Board (IASB), as well as the presentation of this information in accordance with the standards issued by the Brazilian Securities Commission (CVM), applicable to the preparation of the Quarterly Information (ITR). Our responsibility is to express a conclusion on this interim accounting information based on our review.
Scope of review
We conducted our review in accordance with Brazilian and International Standards on Reviews of Interim Financial Information (NBC TR 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Brazilian and International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Conclusion on the interim information
Based on our review, nothing has come to our attention that causes us to believe that the accompanying parent company and consolidated interim accounting information included in the quarterly information referred to above has not been prepared, in all material respects, in accordance with CPC 21 and IAS applicable to the preparation of the Quarterly Information, and presented in accordance with the standards issued by the CVM.
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PricewaterhouseCoopers Auditores Independentes Ltda., Avenida Brigadeiro Faria Lima, 3732, Edifício B32, 16oSão Paulo, SP, Brasil, 04538-132
T: +55 (11) 4004-8000, www.pwc.com.br
DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Diagnósticos da América S.A.
Other matters
Statements of value added
The quarterly information referred to above includes the parent company and consolidated statements of value added for the nine-month period ended September 30, 2023. These statements are the responsibility of the Company's management and are presented as supplementary information under IAS 34. These statements have been subjected to review procedures performed together with the review of the interim accounting information for the purpose of concluding whether they are reconciled with the interim accounting information and accounting records, as applicable, and if their form and content are in accordance with the criteria defined in the accounting standard CPC 09 - "Statement of Value Added". Based on our review, nothing has come to our attention that causes us to believe that these statements of value added have not been properly prepared, in all material respects, in accordance with the criteria established in this accounting standard, and consistent with the parent company and consolidated interim accounting information taken as a whole.
São Paulo, November 09, 2023
PricewaterhouseCoopers
Auditores Independentes Ltda.
CRC 2SP000160/O-5
Geovani da Silveira Fagunde
Contador CRC 1MG051926/O-0
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DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Index | |
Company Information | |
Capital Composition | 2 |
Individual Financial Statements | |
Balance Sheet Assets | 3 |
Balance Sheet Liabilities | 4 |
Statements of Income | 6 |
Statements of Comprehensive Income | 7 |
Statements of Cash Flows | 8 |
Statements of Changes in Equity | |
Statements of Changes in Equity - 01/01/2023 à 06/30/2023 | 10 |
Statements of Changes in Equity - 01/01/2022 à 06/30/2022 | 11 |
Statements of Value Added | 12 |
Consolidated Financial Statements | |
Balance Sheet Assets | 13 |
Balance Sheet Liabilities | 14 |
Statements of Income | 16 |
Statements of Comprehensive Income | 17 |
Statements of Cash Flows | 18 |
Statements of Changes in Equity | |
Statements of Changes in Equity - 01/01/2023 à 06/30/2023 | 20 |
Statements of Changes in Equity - 01/01/2022 à 06/30/2022 | 21 |
Statements of Value Added | 22 |
Performance Comment | 25 |
Financial Statements Notes | 26 |
Opinions and Declarations | |
Declaration of Directors on the Financial Statements | 79 |
Declaration of Directors on the Report of the Independent Auditor | 80 |
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DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Company data / Capital Composition
Current | |
Number of Shares (Unit) | Quarter |
09/30/2023 | |
Paid-in Capital | |
Ordinary | 752,799,844 |
Preferred | - |
Total | 752,799,844 |
In treasury | |
Ordinary | 5,839,733 |
Preferred | - |
Total | 5,839,733 |
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DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Individual Financial Statements / Balance Sheet Assets
(Reais Mil)
Amount of the | Amount of the | ||
Account code | Account description | current quarter | previous year |
09/30/2023 | 12/31/2022 | ||
1 | Total assets | 21,346,945 | 20,450,542 |
1.01 | Current assets | 4,237,745 | 3,551,329 |
1.01.01 | Cash and cash equivalents | 360,571 | 237,856 |
1.01.02 | Interest earning bank deposits | 1,041,577 | 1,740,599 |
1.01.02.01 | Interest earning bank deposits measured at fair value through profit or loss | 1,041,577 | 1,740,599 |
1.01.02.01.01 | Trading securities | 1,041,577 | 1,740,599 |
1.01.03 | Accounts receivable | 1,178,931 | 905,041 |
1.01.03.01 | Clients | 1,178,931 | 905,041 |
1.01.04 | Inventories | 184,71 | 168,54 |
1.01.06 | Recoverable taxes | 306,624 | 229,20 |
1.01.06.01 | Current taxes recoverable | 306,624 | 229,20 |
1.01.07 | Prepaid expenses | 39,684 | 23,350 |
1.01.08 | Other Current assets | 1,125,648 | 246,743 |
1.01.08.03 | Other | 1,125,648 | 246,743 |
1.01.08.03.04 | Call option obtained from non-controlling shareholders | 2,268 | 1,328 |
1.01.08.03.20 | Other receivables | 1,123,380 | 245,415 |
1.02 | Non-current assets | 17,109,200 | 16,899,213 |
1.02.01 | Long term assets | 1,418,483 | 1,349,492 |
1.02.01.03 | Interest earning bank deposits measured at amortized cost | 24,534 | 22,366 |
1.02.01.04 | Accounts receivable | 13,522 | 1,217 |
1.02.01.04.01 | Clients | 13,522 | 1,217 |
1.02.01.07 | Deferred taxes | 931,905 | 931,905 |
1.02.01.07.01 | Deferred income tax and social contribution | 931,905 | 931,905 |
1.02.01.08 | Prepaid expenses | 44,525 | 46,667 |
1.02.01.09 | Related party credits | 212,871 | 163,726 |
1.02.01.09.02 | Receivables from subsidiaries | 212,871 | 163,726 |
1.02.01.10 | Other non-current assets | 191,126 | 183,611 |
1.02.01.10.03 | Call option obtained from non-controlling shareholders | 785 | 949 |
1.02.01.10.04 | Judicial deposits | 60,765 | 53,887 |
1.02.01.10.05 | Other non-current assets | 88,654 | 87,853 |
1.02.01.10.06 | Recoverable taxes | 40,922 | 40,922 |
1.02.02 | Investments | 10,484,756 | 10,384,562 |
1.02.02.01 | Equity interest | 10,484,756 | 10,384,562 |
1.02.02.01.02 | Interest in subsidiaries | 10,484,756 | 10,384,562 |
1.02.03 | Property, plant and equipment | 1,966,848 | 2,145,637 |
1.02.03.01 | Construction in progress | 1,079,602 | 1,183,443 |
1.02.03.02 | Right of use in lease | 887,246 | 962,194 |
1.02.04 | Intangible assets | 3,239,113 | 3,019,522 |
1.02.04.01 | Intangible assets | 3,239,113 | 3,019,522 |
1.02.04.01.02 | Intangible assets | 3,239,113 | 3,019,522 |
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DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Individual Financial Statements / Balance Sheet Liabilities
(Reais Mil)
Amount of the | Amount of the | ||
Account code | Account description | current quarter | previous year |
09/30/2023 | 12/31/2022 | ||
2 | Total liabilities | 21,346,945 | 20,450,542 |
2.01 | Current liabilities | 3,435,838 | 2,888,339 |
2.01.01 | Social and labor obligations | 345,279 | 270,595 |
2.01.02 | Suppliers | 570,937 | 727,435 |
2.01.03 | Tax liabilities | 46,638 | 68,395 |
2.01.03.01 | Federal tax liabilities | 46,638 | 68,395 |
2.01.03.01.02 | Other federal tax liabilities | 46,638 | 68,395 |
2.01.04 | Loans and financing | 1,367,209 | 727,893 |
2.01.04.01 | Loans and financing | 4,912 | 113,353 |
2.01.04.02 | Debentures | 1,362,297 | 614,54 |
2.01.05 | Other liabilities | 1,105,775 | 1,094,021 |
2.01.05.02 | Other | 1,105,775 | 1,094,021 |
2.01.05.02.01 | Dividends and interest on own capital | 54,425 | 52,236 |
2.01.05.02.04 | Taxes in installments | 6,798 | 2,082 |
2.01.05.02.05 | Accounts payable from acquisition of subsidiaries | 100,855 | 71,661 |
2.01.05.02.06 | Provision for shareholders' deficit | 49,815 | 35,164 |
2.01.05.02.07 | Lease liabilities | 711,35 | 693,238 |
2.01.05.02.08 | Share based payment | 55,379 | 52,002 |
2.01.05.02.09 | Put option granted to non-controlling shareholders | 2,985 | 3,916 |
2.01.05.02.10 | Derivative financial instruments | 648 | - |
2.01.05.02.11 | Advances from clients | - | 135 |
2.01.05.02.20 | Other accounts payable and provisions | 123,520 | 183,587 |
2.02 | Non-current liabilities | 9,966,389 | 10,483,581 |
2.02.01 | Loans and financing | 9,388,909 | 9,896,345 |
2.02.01.01 | Loans and financing | 8,291 | 2,011,050 |
2.02.01.02 | Debentures | 9,380,618 | 7,885,295 |
2.02.02 | Other liabilities | 476,202 | 461,236 |
2.02.02.01 | Liabilities from Related parties | 20,655 | - |
2.02.02.01.02 | Debits with subsidiaries | 20,655 | - |
2.02.02.02 | Other | 455,547 | 461,236 |
2.02.02.02.03 | Taxes in installments | - | 1,268 |
2.02.02.02.04 | Accounts payable from acquisition of subsidiaries | 99,758 | 120,921 |
2.02.02.02.05 | Suppliers | 10,075 | 10,075 |
2.02.02.02.06 | Lease liabilities | 177,423 | 270,661 |
2.02.02.02.07 | Share based payment | 20,762 | 9,853 |
2.02.02.02.08 | Put option granted to non-controlling shareholders | 14,784 | 17,437 |
2.02.02.02.09 | Derivative financial instruments | 16,631 | - |
2.02.02.02.20 | Other accounts payable and provisions | 116,114 | 31,021 |
2.02.04 | Provisions | 101,278 | 126,000 |
2.02.04.01 | Tax, social security, labor and civil provisions | 101,278 | 126,000 |
2.03 | Shareholders' equity | 7,944,718 | 7,078,622 |
2.03.01 | Realized capital | 17,946,204 | 16,302,238 |
2.03.02 | Capital reserves | 826,797 | 899,144 |
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DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Individual Financial Statements / Balance Sheet Liabilities
(Reais Mil)
Amount of the | Amount of the | ||
Account code | Account description | current quarter | previous year |
09/30/2023 | 12/31/2022 | ||
2.03.02.02 | Goodwill special reserve in the merger | 432,772 | 432,772 |
2.03.02.04 | Options granted | 543,134 | 505,574 |
2.03.02.05 | Treasury shares | -149,109 | -39,202 |
2.03.04 | Profit reserves | - | 165,203 |
2.03.04.10 | Interest on own capital | - | 165,203 |
2.03.05 | Retained Earnings/Losses | -1,076,946 | -613,493 |
2.03.06 | Equity evaluation adjustments | -9,751,337 | -9,674,470 |
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DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Individual Financial Statements / Statements of Income
(Reais Mil)
Amount of the | Amount of | Quarter value | Accumulated value | ||
Account code | Account description | current quarter | previous year | previous Year | previous year |
07/01/2023 to | 01/01/2023 to | 07/01/2022 to | 01/01/2022 to | ||
09/30/2023 | 09/30/2023 | 09/30/2022 | 09/30/2022 | ||
3.01 | Revenue from sales of goods and/or services | 1,362,596 | 3,966,864 | 1,219,285 | 3,624,408 |
3.02 | Cost of goods and/or services sold | -871,597 | -2,574,820 | -775,097 | -2,353,618 |
3.03 | Gross income | 490,999 | 1,392,044 | 444,188 | 1,270,790 |
3.04 | Operating expenses/revenues | -542,515 | -1,515,534 | -298,691 | -859,211 |
3.04.02 | General and administrative expenses | -358,147 | -1,124,824 | -376,427 | -1,120,662 |
3.04.04 | Other operating revenue | 2,188 | 4,929 | 4,662 | 63,939 |
3.04.05 | Other operating expenses | 6,452 | -5,391 | -17,438 | -17,438 |
3.04.06 | Equity income (loss) | -193,008 | -390,248 | 90,512 | 214,950 |
3.05 | Income (loss) before financial income and taxes | -51,516 | -123,49 | 145,497 | 411,579 |
3.06 | Financial income (loss) | -128,992 | -505,167 | -323,805 | -781,608 |
3.06.01 | Financial revenues | 67,155 | 179,146 | 50,179 | 190,279 |
3.06.02 | Financial expenses | -196,147 | -684,313 | -373,984 | -971,887 |
3.07 | Income (loss) before income tax | -180,508 | -628,657 | -178,308 | -370,029 |
3.08 | Income tax and social contribution | - | - | 88,945 | 197,657 |
3.08.02 | Deferred | - | - | 88,945 | 197,657 |
3.09 | Net income (loss) of continued operations | -180,508 | -628,657 | -89,363 | -172,372 |
3.11 | Income/loss for the period | -180,508 | -628,657 | -89,363 | -172,372 |
3.99 Earnings per share - (reais / Shares)
3.99.01 Basic earnings per share
3.99.01.01 | Common shares | - | -0,84162 | -0,1596 | -0,3079 |
3.99.02 Diluted earning per share
3.99.02.01 | COMMON SHARES | - | -0,80915 | -0,15318 | -0,29551 |
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DocuSign Envelope ID: 2A19FD5A-2178-4CCD-860C-C322C9AF1E69
Individual Financial Statements / Statements of Comprehensive Income
(Reais Mil)
Accumulated | |||||
Account code | Account description | Amount of the | amount of the | Quarter Value | Accumulated value |
current quarter | current year | Previous Year | previous year | ||
07/01/2023 to 09/30/2023 | 01/01/2023 to 09/30/2023 | 07/01/2022 to 09/30/2022 | 01/01/2022 to 09/30/2022 | ||
4.01 | Net income for the period | -180,508 | -628,657 | -89,363 | -172,372 |
4.02 | Other comprehensive income | -33,227 | -59,936 | -10,817 | -37,526 |
4.02.01 | Effect on translation of financial statements of foreign subsidiaries | -24,434 | -65,585 | -20,128 | -61,279 |
4.02.02 | Effect of the adoption of CPC42/IAS29 - Hyperinflation | -8,793 | 5,649 | 9,311 | 23,753 |
4.03 | Comprehensive income for the period | -213,735 | -688,593 | -100,18 | -209,898 |
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DASA - Diagnósticos da América SA published this content on 28 November 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 28 November 2023 15:00:16 UTC.
