CONSOLIDATED FINANCIAL STATEMENTS
JUNE 2022
ENJOY S.A.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT JUNE 30, 2022 AND DECEMBER 31, 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Assets | 06-30-2022 | 12-31-2021 |
ThCh$ | ThCh$ | |
Current assets | ||
Cash and cash equivalents | 36.248.996 | 55.484.073 |
Other financial assets, current | 4.171.324 | 2.569.745 |
Trade debtors and other accounts receivable, current | 28.437.244 | 22.503.285 |
Accounts receivable from related parties, current | 13.013 | 86.652 |
Inventories | 4.019.244 | 3.526.778 |
Current tax assets | 1.911.726 | 2.622.212 |
Total -current assets | 74.801.547 | 86.792.745 |
Non-current assets | ||
Other assets, non-current | 189.179 | 182.972 |
Trade debtors and other accounts receivable, no current | 1.523.122 | 1.558.732 |
Intangible assets other than goodwill | 328.073.025 | 218.405.511 |
Goodwill | 1.303.379 | 1.303.379 |
Property, plant and equipment, net | 377.970.657 | 353.400.419 |
Assets for rights of use | 36.295.906 | 40.161.966 |
Non current tax assets | 1.821.106 | 1.806.609 |
Deferred tax assets | 66.368.318 | 53.308.376 |
Total non-current assets | 813.544.692 | 670.127.964 |
Total assets | 888.346.239 | 756.920.709 |
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT JUNE 30, 2022 AND DECEMBER 31, 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Equity and liabilities | 06-30-2022 | 12-31-2021 |
ThCh$ | ThCh$ | |
Current Liabilities | ||
Other current financial liabilities | 13.359.773 | 7.343.777 |
Liabilities for leases, current | 9.477.810 | 10.044.978 |
Trade payables and other payables | 116.007.688 | 86.126.180 |
Accounts payable to related parties, current | 138.084 | 219.585 |
Current tax liability | 4.766.271 | 4.325.184 |
Current provisions for employee benefits | 1.475.174 | 2.495.287 |
Other current liabilities | 13.372.826 | 11.986.964 |
Total non-current liabilities | 158.597.626 | 122.541.955 |
Non-current liabilities | ||
Other financial liabilities, non-current | 236.520.338 | 212.590.773 |
Liabilities for leases, no current | 14.474.182 | 19.671.965 |
Trade payables and other payables | 242.944.809 | 149.824.307 |
Deferred tax liabilities | 53.604.047 | 50.603.391 |
Non Current provisions for employee benefits | - | - |
Other current liabilities, non-current | 80.570 | 270.622 |
Total non-current liabilities | 547.623.946 | 432.961.058 |
Total liabilities | 706.221.572 | 555.503.013 |
Equity | ||
Issued capital | 466.769.811 | 422.280.799 |
Retained earnings | 16.540.527 | 59.108.294 |
Share premium | 9.531.235 | 4.003.369 |
Accumulated other comprehensive income | (306.969.659) | (280.904.647) |
Equity attributable to owners of the parent | 185.871.914 | 204.487.815 |
Non-controlling interests | (3.747.247) | (3.070.119) |
Equity | 182.124.667 | 201.417.696 |
Equity and liabilities | 888.346.239 | 756.920.709 |
STATEMENTS OF INCOME AND STATEMENTS OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED JUNE 30, 2022 AND 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$) EXCEPT EARNINGS PER SHARE PRESENTED IN PESOS
Income Statements | 06-30-2022 | 06-30-2021 | |
ThCh$ | ThCh$ | ||
Revenue | 153.059.401 | 24.117.555 | |
Cost of sales | (115.381.557) | (45.922.191) | |
Gross margin | 37.677.844 | (21.804.636) | |
Administrative expenses | (19.330.485) | (10.130.817) | |
Other expenses | - | - | |
Other gains (losses) | (5.190.332) | (717.541) | |
Operating Margin | 13.157.027 | (32.652.994) | |
Finance income | 97.701 | 60.030 | |
Finance costs | (31.121.318) | (16.113.660) | |
Share of profit (loss) of associates | - | 240.310 | |
Foreign exchange gain/loss | (5.805.451) | (621.085) | |
Indexation for designated assets/liabilities for inflation | (16.731.736) | (2.381.773) | |
Income before tax | (40.403.777) | (51.469.172) | |
Income tax (expense) benefit | 13.685.633 | 2.183.638 | |
Net Income derived from continuous operations | (26.718.144) | (49.285.534) | |
Discontinued operations | (23.996) | (35.531) | |
Net Income | (26.742.140) | (49.321.065) | |
Net Income, attributable to: | |||
Net Income, attributable to owners of parent | (26.065.012) | (47.429.421) | |
Net Income, attributable to non-controlling interests | (677.128) | (1.891.644) | |
Net Income | (26.742.140) | (49.321.065) | |
Earnings per share (basic and diluted) | (0,50) | (3,57) | |
Statement of Comprehensive Income | 06-30-2022 | 06-30-2021 | |
ThCh$ | ThCh$ | ||
Net Income | (26.742.140) | (49.321.065) | |
Items that may be reclassified subsequently to profit or loss: | |||
Gain (loss) due to translation differences in subsidiaries | 5.527.866 | 1.286.551 | |
Total gain (loss) due to translation differences, before taxes | 5.527.866 | 1.286.551 | |
Other comprehensive income, , before taxes | 5.527.866 | 1.286.551 | |
Other comprehensive income for the year, net of income tax | 5.527.866 | 1.286.551 | |
Comprehensive income | (21.214.274) | (48.034.514) | |
Comprehensive income attributable to | |||
Comprehensive income attributable to owners of the company | (20.537.146) | (46.142.870) | |
Comprehensive income attributable to non-controlling interests | (677.128) | (1.891.644) | |
Comprehensive income | (21.214.274) | (48.034.514) |
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE PERIOD ENDED JUNE 30, 2022 AND 2021
STATED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Cash flow statements | 06-30-2022 | 06-30-2021 |
ThCh$ | ThCh$ | |
Cash flows from (used in) operating activities | ||
Collection from operating activities | ||
Receipts from the sale of goods and services | 182.140.687 | 28.699.890 |
Payments | ||
Payments to suppliers for goods and services | (84.444.676) | (29.970.069) |
Payments to and account of employees | (40.207.342) | (16.788.792) |
Other payments for operating activities | (71.742.787) | (9.117.706) |
Paid (reimbursed) income tax | (184.099) | (609.466) |
Cash flows from (used in) operating activities | (14.438.217) | (27.786.143) |
Cash flows from (used in) investing activities | ||
Cash flows from the sale of non-controlling interests | 1.809.396 | - |
Purchase of property, plant and equipment | (6.220.247) | (3.108.496) |
Purchase of Intangible assets | (64.725) | (747.074) |
Interest received | 97.701 | 60.030 |
Cash flows from (used in) investing activities | (4.377.875) | (3.795.540) |
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 | 9.325.484 | 221.723 |
Repayments of loans received | (1.339.173) | (2.635.487) |
Payments of liabilities by lease | (3.854.175) | (3.168.620) |
Interest paid | (5.774.496) | (242.363) |
Other cash inflows (outflows) | (64.358) | (79.482) |
Cash flows derived from (used in) financing activities | (1.706.718) | 22.533.814 |
Increase (decrease) in cash and cash equivalents | (20.522.810) | (9.047.869) |
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 | 1.287.733 | 211.273 |
Net increase (decrease) of cash and cash equivalents | (19.235.077) | (8.836.596) |
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 | 36.248.996 | 59.515.941 |
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