Slide 1: Consolidated Statement of Income
CENTRAL PUERTO S.A. CONSOLIDATED STATEMENT OF INCOME for the three and nine-month period ended September 30, 2024
Slide 2: Consolidated Statement of Comprehensive Income
CENTRAL PUERTO S.A. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME for the three and nine-month period ended September 30, 2024
Slide 3: Consolidated Statement of Financial Position
CENTRAL PUERTO S.A. CONSOLIDATED STATEMENT OF FINANCIAL POSITION as at September 30, 2024
Slide 4: Consolidated Statement of Changes in Equity 2024
CENTRAL PUERTO S.A. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the nine-month period ended September 30, 2024
Slide 5: Consolidated Statement of Changes in Equity 2023
(1) 11,403,875 common shares are held by subsidiaries. CENTRAL PUERTO S.A. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the nine-month period ended September 30, 2023
Slide 6: Consolidated Statement of Cash Flows
(1) 10,403,968 common shares are held by subsidiaries. (2) Corresponds to the incorporation of the non-controlling interest resulting from the business combination with Central Costanera S.A. as described in Note 2.3.20 to the consolidated financial statements for the year ended December 31, 2023, a
Slide 7: Notes to the Consolidated Financial Statements
CENTRAL PUERTO S.A. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the nine-month period ended September 30, 2024 1. Corporate information and main business Central Puerto S.A. (hereinafter the “Company”, ”we”, “us” or “CEPU”) and the companies that make up the business group (hereinafter the “G
Slide 8: Secretariat of Energy Resolutions
To determine the remuneration of each unit, the prices of power and energy will be affected by a criticality factor, which may vary between 0.75 and 1.25, depending on the nodes in which the units are linked to the transmission system. The units belonging to the Group that may adhere to this resolut
Slide 9: Segment Information and Revenues
(1) Includes information from associates. (2) Includes income (expenses) related to resale of gas transport and distribution capacity. (3) Includes result from investments in entities measured at fair value. CENTRAL PUERTO S.A. 4. Revenues
Slide 10: Other Operating Income
5. Other income and expenses 5.1. Other operating income
Slide 11: Other Operating Expenses
(1) Includes 16,384,814 and 17,793,349 related to CVO receivables for the nine-month periods ended September 30, 2024 and 2023, respectively. (2) Includes 37,435,505 and 169,655,393 related to CVO receivables for the nine-month periods ended September 30, 2024 and 2023, respectively. (3) Includes 4,
Slide 12: Finance Income
CENTRAL PUERTO S.A. 5.3. Finance income
Slide 13: Income Tax
6. Income tax The major components of income tax during the nine-month periods ended September 30, 2024 and 2023, are the following: Consolidated statements of income and comprehensive income
Slide 14: Income Tax Reconciliation
CENTRAL PUERTO S.A. The reconciliation between income tax in the consolidated statement of income and the accounting income multiplied by the statutory income tax rate for the nine-month periods ended September 30, 2024 and 2023, is as follows:
Slide 15: Deferred Income Tax
Deferred income tax Deferred income tax relates to the following:
Slide 16: Deferred Income Tax Liability, Net
Deferred income tax liability, net, disclosed in the consolidated statement of financial position
Slide 17: Financial Assets and Liabilities
CENTRAL PUERTO S.A. 7. Financial assets and liabilities 7.1. Trade and other receivables
Slide 18: CVO Receivables
CVO receivables: As described in note 1.2.a) to the issued consolidated financial statements as of December 31, 2023, in 2010 the Company approved a new agreement with the former Energy Secretariat (the “CVO agreement”) and as from March 20, 2018, CAMMESA granted the commercial operations as a combi
Slide 19: Loans and IIC-IFC Facility
(1) Net of debt issuance costs. 7.3.1. Loans from the IIC-IFC Facility On October 20, 2017 and January 17, 2018, CP La Castellana S.A.U. and CP Achiras S.A.U. (both of which are subsidiaries of CPR), respectively, agreed on the structuring of a series of loan agreements in favor of CP La Castellana
Slide 20: Fair Value Hierarchy: Government Securities and T-Bills
(1) Includes 158,713,293 corresponding to government securities issued by the National Government and 90,659,053 corresponding to T- BILLs.
Slide 21: Fair Value Hierarchy and Non-financial Assets
(1) Includes 94,868,997 corresponding to government securities issued by the National Government and 112,109,248 corresponding to T- BILLs. There were no transfers between hierarchies and there were not significant variations in assets values. The information on the Group’s objectives and financial
Slide 22: Other Non-financial Liabilities
CENTRAL PUERTO S.A. 8.2. Other non-financial liabilities
Slide 23: Compensation and Employee Benefits Liabilities
8.3. Compensation and employee benefits liabilities
Slide 24: Equity
9. Equity reserves On April 28, 2023, the Shareholders’ Meeting of the Company approved to increase the legal reserve in the amount of 5,976,228 and to allocate the remaining unappropriated earnings as of December 31, 2022 to create a voluntary reserve in order to be applied to future dividends paym
Slide 25: Balances and Transactions with Shareholders
Balances and transactions with shareholders As of September 30, 2024 and as of December 31, 2023, there is a balance with shareholders of 1,540,243 and 38,437, respectively, corresponding to the personal property tax entered by the Company under the substitute decision maker scheme. Terms and condit
Slide 26: Exhibit B Intangible Assets
(1) See note 2.3.8. to the issued financial statements as at December 31, 2023. EXHIBIT B CENTRAL PUERTO S.A. INTANGIBLE ASSETS AS OF SEPTEMBER 30, 2024 AND AS OF DECEMBER 31, 2023
Slide 27: Exhibit E Allowances and Provisions
(1) See note 2.3.8. to the issued financial statements as at December 31, 2023. EXHIBIT E CENTRAL PUERTO S.A. ALLOWANCES AND PROVISIONS AS OF SEPTEMBER 30, 2024 AND AS OF DECEMBER 31, 2023
Slide 28: Exhibit F Cost of Sales
(1) Income (loss) for exposure to change in purchasing power of currency for the year. EXHIBIT F CENTRAL PUERTO S.A. COST OF SALES FOR THE NINE-MONTH PERIODS AND THREE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023
Slide 29: Exhibit G Financial Assets and Liabilities in Foreign Currency
EXHIBIT G CENTRAL PUERTO S.A. FINANCIAL ASSETS AND LIABILITIES IN FOREIGN CURRENCY AS OF SEPTEMBER 30, 2024 AND AS OF DECEMBER 31, 2023
Slide 30: Exhibit H Information Required by Law 19,550 (Nine Months)
USD: US dollar. EUR: Euro. SEK: Swedish Crown. GBP: Pound sterling. (1) At the exchange rate prevailing as of September 30, 2024 as per the Argentine National Bank. (2) At the exchange rate according to Communication “A” 3500 (wholesale) prevailing as of September 30, 2024 as per the Argentine Centr
Slide 31: Exhibit H Information Required by Law 19,550 (Three Months)
EXHIBIT H of 2 CENTRAL PUERTO S.A. INFORMATION REQUIRED BY LAW 19,550, ART. 64, PARAGRAPH I, SUBSECTION b) FOR THE THREE-MONTH PERIODS ENDED SEPTEMBER 30, 2024 AND 2023
Slide 32: Separate Statement of Income
CENTRAL PUERTO S.A. SEPARATE STATEMENT OF INCOME for the three and nine-month period ended September 30, 2024
Slide 33: Separate Statement of Comprehensive Income
CENTRAL PUERTO S.A. SEPARATE STATEMENT OF COMPREHENSIVE INCOME for the three and nine-month period ended September 30, 2024
Slide 34: Separate Statement of Financial Position
CENTRAL PUERTO S.A. SEPARATE STATEMENT OF FINANCIAL POSITION as at September 30, 2024
Slide 35: Separate Statement of Cash Flows
CENTRAL PUERTO S.A. SEPARATE STATEMENT OF CASH FLOWS for the nine-month period ended September 30, 2024
Slide 36: Basis of Presentation of the Separate Financial Statements
CENTRAL PUERTO S.A. 1. Basis of presentation of the separate financial statements 1.1. Summary of the applied accounting policies The Company presents its separate financial statements according to CNV Regulations, which approved General Regulation No. 622. This regulation establishes that entities
Slide 37: Signatures
SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. Central Puerto S.A. Date: January 28, 2025 By: /s/ Leonardo Marinaro Name: Leonardo Marinaro Title: Att