CONSOLIDATED FINANCIAL STATEMENTS
JUNE 2021
ENJOY S.A.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT JUNE 30, 2021 AND DECEMBER 31,2020
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Assets | 06-30-2021 | 12-31-2020 |
ThCh$ | ThCh$ | |
Current assets | ||
Cash and cash equivalents | 59,515,941 | 68,352,537 |
Other financial assets, current | 2,352,252 | 759,310 |
Trade debtors and other accounts receivable, current | 18,096,185 | 20,606,141 |
Accounts receivable from related parties, current | 884,704 | 868,723 |
Inventories | 3,150,281 | 3,321,514 |
Current tax assets | 5,216,222 | 5,689,293 |
Current assets other than assets or groups of assets for | 89,215,585 | 99,597,518 |
their disposition classified as held for sale or as held for | ||
distribute to the owners | ||
Non-current assets or groups of assets for disposal classified | 1,022,317 | - |
as held for sale or held as distributable to owners | ||
Total -current assets | 90,237,902 | 99,597,518 |
Non-current assets | ||
Other financial assets, non-current | - | 14,642 |
Other assets, non-current | 314,690 | 322,243 |
Trade debtors and other accounts receivable, no current | 312,787 | 691,174 |
Investments in associates | 2,029,239 | 1,502,420 |
Intangible assets other than goodwill | 36,877,336 | 42,017,181 |
Goodwill | 1,303,379 | 4,091,122 |
Property, plant and equipment, net | 322,710,142 | 315,011,699 |
Assets for rights of use | 40,205,910 | 42,635,932 |
Deferred tax assets | 50,069,697 | 47,083,047 |
Total non-current assets | 453,823,180 | 454,006,599 |
Total assets | 544,061,082 | 553,604,117 |
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT JUNE 30, 2021 AND DECEMBER 31,2020
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Equity and liabilities | 06-30-2021 | 12-31-2020 |
ThCh$ | ThCh$ | |
Current Liabilities | ||
Other current financial liabilities | 5,427,966 | 12,605,075 |
Liabilities for leases, current | 8,988,349 | 9,798,969 |
Trade payables and other payables | 45,447,440 | 59,604,208 |
Accounts payable to related parties, current | 1,793,902 | 3,050,094 |
Current tax liability | 4,470,753 | 4,106,525 |
Current provisions for employee benefits | 1,162,544 | 538,520 |
Other current liabilities | 9,538,166 | 9,283,294 |
Total Current liabilities other than liabilities included in | ||
groups of assets for your disposal classified as maintained | 76,829,120 | 98,986,685 |
for sale | ||
Liabilities included in groups of assets for their disposal | 1,328,646 | - |
classified as for sale | ||
Total non-current liabilities | 78,157,766 | 98,986,685 |
Non-current liabilities | ||
Other financial liabilities, non-current | 180,793,098 | 373,730,174 |
Liabilities for leases, no current | 22,758,920 | 26,358,826 |
Trade payables and other payables | 9,194,169 | 2,034,493 |
Deferred tax liabilities | 38,436,871 | 37,727,663 |
Non Current provisions for employee benefits | 27,502 | 27,502 |
Other current liabilities, non-current | 552,350 | 446,292 |
Total non-current liabilities | 251,762,910 | 440,324,950 |
Total liabilities | 329,920,676 | 539,311,635 |
Equity | ||
Issued capital | 382,186,077 | 228,040,517 |
Retained earnings | (251,988,863) | (204,559,442) |
Share premium | 99,202,779 | 5,465,901 |
Accumulated other comprehensive income | (12,061,074) | (13,347,625) |
Equity attributable to owners of the parent | 217,338,919 | 15,599,351 |
Non-controlling interests | (3,198,513) | (1,306,869) |
Equity | 214,140,406 | 14,292,482 |
Equity and liabilities | 544,061,082 | 553,604,117 |
STATEMENTS OF INCOME AND STATEMENTS OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED JUNE 30, 2021 AND 2020
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$) EXCEPT EARNINGS PER SHARE PRESENTED IN PESOS
Income Statements | 06-30-2021 | 06-30-2020 | |
ThCh$ | ThCh$ | ||
Revenue | 24,117,555 | 82,347,961 | |
Cost of sales | (45,922,191) | (79,139,690) | |
Gross margin | (21,804,636) | 3,208,271 | |
Administrative expenses | (10,130,817) | (18,010,686) | |
Other expenses | - | (1,482,149) | |
Other gains (losses) | (717,541) | (82,170,526) | |
Operating Margin | (32,652,994) | (98,455,090) | |
Finance income | 60,030 | 288,909 | |
Finance costs | (16,113,660) | (15,014,782) | |
Share of profit (loss) of associates | 240,310 | (253,591) | |
Foreign exchange gain/loss | (621,085) | (2,251,752) | |
Indexation for designated assets/liabilities for inflation | (2,381,773) | (2,117,576) | |
Income before tax | (51,469,172) | (117,803,882) | |
Income tax (expense) benefit | 2,183,638 | 20,849,743 | |
Net Income derived from continuous operations | (49,285,534) | (96,954,139) | |
Discontinued operations | (35,531) | (49,727) | |
Net Income | (49,321,065) | (97,003,866) | |
Net Income, attributable to: | |||
Net Income, attributable to owners of parent | (47,429,421) | (92,257,890) | |
Net Income, attributable to non-controlling interests | (1,891,644) | (4,745,976) | |
Net Income | (49,321,065) | (97,003,866) | |
Earnings per share (basic and diluted) | (3.57) | (19.65) | |
Statement of Comprehensive Income | 06-30-2021 | 06-30-2020 | |
ThCh$ | ThCh$ | ||
Net Income | (49,321,065) | (97,003,866) | |
Items that may be reclassified subsequently to profit or loss: | |||
Gain (loss) due to translation differences in subsidiaries | 1,286,551 | 7,143,775 | |
Total gain (loss) due to translation differences, before taxes | 1,286,551 | 7,143,775 | |
Other comprehensive income, , before taxes | 1,286,551 | 7,143,775 | |
Other comprehensive income for the year, net of income tax | 1,286,551 | 7,143,775 | |
Comprehensive income | (48,034,514) | (89,860,091) | |
Comprehensive income attributable to | |||
Comprehensive income attributable to owners of the company | (46,142,870) | (85,114,115) | |
Comprehensive income attributable to non-controlling interests | (1,891,644) | (4,745,976) | |
Comprehensive income | (48,034,514) | (89,860,091) |
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE PERIOD ENDED JUNE 30, 2021 AND 2020
STATED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Cash flow statements | 06-30-2021 | 06-30-2020 |
ThCh$ | ThCh$ | |
Cash flows from (used in) operating activities | ||
Collection from operating activities | ||
Receipts from the sale of goods and services | 28,699,890 | 97,994,074 |
Payments | ||
Payments to suppliers for goods and services | (29,970,069) | (32,277,965) |
Payments to and account of employees | (16,788,792) | (30,785,526) |
Other payments for operating activities | (9,117,706) | (29,817,194) |
Paid (reimbursed) income tax | (609,466) | 2,743,219 |
Cash flows from (used in) operating activities | (27,786,143) | 7,856,608 |
Cash flows from (used in) investing activities | ||
Sale of property, plant and equipment | - | - |
Cash acquired in the acquisition of subsidiary | - | - |
Purchase of property, plant and equipment | (3,108,496) | (6,247,026) |
Purchase of Intangible assets | (747,074) | (2,060,309) |
Interest received | 60,030 | 288,909 |
Other cash inflows (outflows), from investing activities | - | - |
Cash flows from (used in) investing activities | (3,795,540) | (8,018,426) |
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 | 221,723 | 2,002,722 |
Repayments of loans received | (2,635,487) | (10,441,573) |
Payments of liabilities by lease | (3,168,620) | (4,712,495) |
Interest paid | (242,363) | (3,912,563) |
Other cash inflows (outflows) | (79,482) | - |
Cash flows derived from (used in) financing activities | 22,533,814 | (17,063,909) |
Increase (decrease) in cash and cash equivalents | (9,047,869) | (17,225,727) |
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 | 211,273 | 487,578 |
Net increase (decrease) of cash and cash equivalents | (8,836,596) | (16,738,149) |
Cash and cash equivalents at the beginning of the year | 68,352,537 | 67,320,744 |
Cash and cash equivalents at the end of the year | 59,515,941 | 50,582,595 |
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