CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 2022
ENJOY S.A.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT DECEMBER 31, 2022 AND DECEMBER 31, 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Asse ts | 12-31-2022 ThCh$ | 12-31-2021 ThCh$ |
Current assets | ||
Cash and cash equivalents | 28.027.244 | 55.484.073 |
Other financial assets, current | 5.209.107 | 2.569.745 |
Trade debtors and other accounts receivable, current | 27.848.939 | 22.503.285 |
Accounts receivable from related parties, current | 40.492 | 86.652 |
Inventories | 4.846.709 | 3.526.778 |
Current tax assets | 2.921.120 | 2.622.212 |
Total -current assets | 68.893.611 | 86.792.745 |
Non-current assets | ||
Other financial assets, no current | 2.134.582 | - |
Other assets, non-current | 1.652.576 | 182.972 |
Trade debtors and other accounts receivable, no current | 1.452.389 | 1.558.732 |
Intangible assets other than goodwill | 325.444.374 | 218.405.511 |
Goodwill | 1.303.379 | 1.303.379 |
Property, plant and equipment, net | 356.516.889 | 353.400.419 |
Assets for rights of use | 36.293.367 | 40.161.966 |
Non current tax assets | 6.660.394 | 1.806.609 |
Deferred tax assets | 77.767.855 | 53.308.376 |
Total non-current assets | 809.225.805 | 670.127.964 |
Total assets | 878.119.416 | 756.920.709 |
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AT DECEMBER 31, 2022 AND DECEMBER 31, 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Equity and liabilities | 12-31-2022 ThCh$ | 12-31-2021 ThCh$ |
Current Liabilities | ||
Other current financial liabilities | 16.925.581 | 7.343.777 |
Liabilities for leases, current | 11.054.469 | 10.044.978 |
Trade payables and other payables | 118.494.649 | 86.126.180 |
Accounts payable to related parties, current | 175.023 | 219.585 |
Current tax liability | 5.914.267 | 4.325.184 |
Current provisions for employee benefits | 2.775.115 | 2.495.287 |
Other current liabilities | 14.177.058 | 11.986.964 |
Total non-current liabilities | 169.516.162 | 122.541.955 |
Non-current liabilities | ||
Other financial liabilities, non-current | 223.255.160 | 212.590.773 |
Liabilities for leases, no current | 11.231.069 | 19.671.965 |
Trade payables and other payables | 275.820.985 | 149.824.307 |
Deferred tax liabilities | 51.361.427 | 50.603.391 |
Non Current provisions for employee benefits | - | - |
Other current liabilities, non-current | - | 270.622 |
Total non-current liabilities 561.668.641 | 432.961.058 |
Total liabilities | 731.184.803 | 555.503.013 |
Equity | ||
Issued capital | 466.769.811 | 422.280.799 |
Retained earnings | 16.540.527 | 59.108.294 |
Share premium | 6.332.627 | 4.003.369 |
Accumulated other comprehensive income | (338.348.921) | (280.904.647) |
Equity attributable to owners of the parent 151.294.044 | 204.487.815 | |
Non-controlling interests | (4.359.431) | (3.070.119) |
Equity | 146.934.613 | 201.417.696 |
Equity and liabilities | 878.119.416 | 756.920.709 |
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$) EXCEPT EARNINGS PER SHARE PRESENTED IN PESOS
STATEMENTS OF INCOME AND STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEAR ENDED DECEMBER 31, 2022 AND 2021
Revenue |
Cost of sales |
Gross margin |
Administrative expenses |
Other expenses |
Other gains (losses) |
Operating Margin |
Finance income |
Finance costs |
Share of profit (loss) of associates |
Foreign exchange gain/loss |
Indexation for designated assets/liabilities for inflation |
Income before tax |
Income tax (expense) benefit |
Net Income derived from continuous operations |
Discontinued operations |
Net Income |
Net Income, attributable to: |
Net Income, attributable to owners of parent |
Net Income, attributable to non-controlling interests |
Net Income |
Earnings per share (basic and diluted) |
Statement of Comprehensive Income |
12-31-2022 | 12-31-2021 | |
ThCh$ | ThCh$ | |
306.169.509 | 119.301.715 | |
(246.605.818) | (130.733.904) | |
59.563.691 | (11.432.189) | |
(45.756.042) | (24.156.345) | |
- | - | |
5.141.067 | 22.180.340 | |
18.948.716 | (13.408.194) | |
131.551 | 334.812 | |
(66.664.438) | (39.826.364) | |
- | (225.457) | |
(4.216.744) | (13.731.955) | |
(34.564.596) | (9.228.330) | |
(86.365.511) | (76.085.488) | |
27.750.674 | (1.959.273) | |
(58.614.837) | (78.044.761) | |
(108.749) | (63.694) | |
(58.723.586) | (78.108.455) | |
(57.444.274) | (76.345.205) | |
(1.279.312) | (1.763.250) | |
(58.723.586) | (78.108.455) | |
(1,10) | (2,90) | |
12-31-2022 | 12-31-2021 | |
ThCh$ | ThCh$ | |
Net Income | (58.723.586) | (78.108.455) |
Items that may be reclassified subsequently to profit or loss: | ||
Gain (loss) due to translation differences in subsidiaries | 2.329.258 | 17.241.486 |
Total gain (loss) due to translation differences, before taxes | 2.329.258 | 17.241.486 |
Other comprehensive income, , before taxes | 2.329.258 | 17.241.486 |
Other comprehensive income for the year, net of income tax | 2.329.258 | 17.241.486 |
Comprehensive income | (56.394.328) | (60.866.969) |
Comprehensive income attributable to | ||
Comprehensive income attributable to owners of the company | (55.115.016) | (59.103.719) |
Comprehensive income attributable to non-controlling interests | (1.279.312) | (1.763.250) |
Comprehensive income | (56.394.328) | (60.866.969) |
Income Statements
CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2022 AND 2021
STATED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Cash flow statements | 12-31-2022 ThCh$ | 12-31-2021 ThCh$ |
Cash flows from (used in) operating activities | ||
Collection from operating activities | ||
Receipts from the sale of goods and services | 364.341.716 | 141.969.041 |
Payments | ||
Payments to suppliers for goods and services | (165.795.898) | (75.137.930) |
Payments to and account of employees | (81.667.569) | (46.573.024) |
Other payments for operating activities | (102.358.669) | (42.976.532) |
Paid (reimbursed) income tax | (305.767) | (533.196) |
Cash flows from (used in) operating activities | 14.213.813 | (23.251.641) |
Cash flows from (used in) investing activities | ||
Cash flows from the sale of non-controlling interests | 1.809.396 | 100.000 |
Purchase of property, plant and equipment | (18.434.753) | (10.049.374) |
Purchase of Intangible assets | (1.208.781) | (1.238.521) |
Interest received | 131.551 | 334.812 |
Cash flows from (used in) investing activities | (17.702.587) | (10.853.083) |
Cash flows from (used in) financing activities | ||
Proceeds from issuance of shares | - | 13.108.428 |
Proceeds from the issuance of other equity instruments | - | 15.329.615 |
Proceeds from short - term loans received | - | - |
Proceeds from short - term loans received | 22.621.318 | 211.681 |
Repayments of loans received | (12.836.223) | (2.384.112) |
Payments of liabilities by lease | (12.589.960) | (6.239.146) |
Interest paid | (13.589.472) | (458.853) |
Other cash inflows (outflows) | (8.103.217) | (79.482) |
Cash flows derived from (used in) financing activities | (24.507.554) | 19.488.131 |
Increase (decrease) in cash and cash equivalents | (27.996.328) | (14.616.593) |
Effects of exchange rate changes on the balance of cash held in foreign currencies | ||
Effects of exchange rate changes on the balance of cash held in foreign currencies | 539.499 | 1.748.129 |
Net increase (decrease) of cash and cash equivalents | (27.456.829) | (12.868.464) |
Cash and cash equivalents at the beginning of the year | 55.484.073 | 68.352.537 |
Cash and cash equivalents at the end of the year | 28.027.244 | 55.484.073 |