CONSOLIDATED FINANCIAL STATEMENTS
MARCH 2021
ENJOY S.A.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT MARCH 31, 2021 AND DECEMBER 31,2020
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Assets | 03-31-2021 | 12-31-2020 |
ThCh$ | ThCh$ | |
Current assets | ||
Cash and cash equivalents | 60.687.768 | 68.352.537 |
Other financial assets, current | 1.586.816 | 759.310 |
Trade debtors and other accounts receivable, current | 19.947.045 | 20.606.141 |
Accounts receivable from related parties, current | 882.862 | 868.723 |
Inventories | 3.209.326 | 3.321.514 |
Current tax assets | 5.114.716 | 5.689.293 |
Total -current assets | 91.428.533 | 99.597.518 |
Non-current assets | ||
Other financial assets, non-current | - | 14.642 |
Other assets, non-current | 338.527 | 322.243 |
Trade debtors and other accounts receivable, no current | 548.658 | 691.174 |
Investments in associates | 1.415.040 | 1.502.420 |
Intangible assets other than goodwill | 40.944.678 | 42.017.181 |
Goodwill | 4.091.122 | 4.091.122 |
Property, plant and equipment, net | 314.346.080 | 315.011.699 |
Assets for rights of use | 41.472.778 | 42.635.932 |
Deferred tax assets | 50.770.450 | 47.083.047 |
Total non-current assets | 454.564.472 | 454.006.599 |
Total assets | 545.993.005 | 553.604.117 |
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT MARCH 31, 2021 AND DECEMBER 31,2020
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Equity and liabilities | 03-31-2021 | 12-31-2020 |
ThCh$ | ThCh$ | |
Current Liabilities | ||
Other current financial liabilities | 10.319.994 | 12.605.075 |
Liabilities for leases, current | 9.422.146 | 9.798.969 |
Trade payables and other payables | 48.750.635 | 59.604.208 |
Accounts payable to related parties, current | 3.112.120 | 3.050.094 |
Current tax liability | 4.210.714 | 4.106.525 |
Current provisions for employee benefits | 579.551 | 538.520 |
Other current liabilities | 9.061.681 | 9.283.294 |
Total non-current liabilities | 85.456.841 | 98.986.685 |
Non-current liabilities | ||
Other financial liabilities, non-current | 386.229.641 | 373.730.174 |
Liabilities for leases, no current | 24.670.319 | 26.358.826 |
Trade payables and other payables | 9.423.936 | 2.034.493 |
Deferred tax liabilities | 37.921.036 | 37.727.663 |
Non Current provisions for employee benefits | 27.502 | 27.502 |
Other current liabilities, non-current | 446.291 | 446.292 |
Total non-current liabilities | 458.718.725 | 440.324.950 |
Total liabilities | 544.175.566 | 539.311.635 |
Equity | ||
Issued capital | 232.922.766 | 228.040.517 |
Retained earnings | (221.448.568) | (204.559.442) |
Share premium | 5.465.901 | 5.465.901 |
Accumulated other comprehensive income | (13.139.251) | (13.347.625) |
Equity attributable to owners of the parent | 3.800.848 | 15.599.351 |
Non-controlling interests | (1.983.409) | (1.306.869) |
Equity | 1.817.439 | 14.292.482 |
Equity and liabilities | 545.993.005 | 553.604.117 |
STATEMENTS OF INCOME AND STATEMENTS OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED MARCH 31, 2021 AND 2020
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$) EXCEPT EARNINGS PER SHARE PRESENTED IN PESOS
Income Statements | 03-31-2021 | 03-31-2020 | |
ThCh$ | ThCh$ | ||
Revenue | 20.040.180 | 82.972.671 | |
Cost of sales | (26.804.475) | (61.430.079) | |
Gross margin | (6.764.295) | 21.542.592 | |
Administrative expenses | (5.136.731) | (9.870.648) | |
Other expenses | - | (649.233) | |
Other gains (losses) | (237.125) | (8.588.965) | |
Operating Margin | (12.138.151) | 2.433.746 | |
Finance income | 40.718 | 207.009 | |
Finance costs | (7.095.639) | (7.807.835) | |
Share of profit (loss) of associates | 109.436 | 16.933 | |
Foreign exchange gain/loss | (600.485) | (3.418.974) | |
Indexation for designated assets/liabilities for inflation | (1.774.097) | (1.554.718) | |
Income before tax | (21.458.218) | (10.123.839) | |
Income tax (expense) benefit | 3.921.840 | (2.489.086) | |
Net Income derived from continuous operations | (17.536.378) | (12.612.925) | |
Discontinued operations | (29.288) | (3.887) | |
Net Income | (17.565.666) | (12.616.812) | |
Net Income, attributable to: | |||
Net Income, attributable to owners of parent | (16.889.126) | (10.856.618) | |
Net Income, attributable to non-controlling interests | (676.540) | (1.760.194) | |
Net Income | (17.565.666) | (12.616.812) | |
Earnings per share (basic and diluted) | (3,55) | (2,31) | |
Statement of Comprehensive Income | 03-31-2021 | 03-31-2020 | |
ThCh$ | ThCh$ | ||
Net Income | (17.565.666) | (12.616.812) | |
Items that may be reclassified subsequently to profit or loss: | |||
Gain (loss) due to translation differences in subsidiaries | 208.374 | 12.733.556 | |
Total gain (loss) due to translation differences, before taxes | 208.374 | 12.733.556 | |
Other comprehensive income, , before taxes | 208.374 | 12.733.556 | |
Other comprehensive income for the year, net of income tax | 208.374 | 12.733.556 | |
Comprehensive income | (17.357.292) | 116.744 | |
Comprehensive income attributable to | |||
Comprehensive income attributable to owners of the company | (16.680.752) | 1.876.938 | |
Comprehensive income attributable to non-controlling interests | (676.540) | (1.760.194) | |
Comprehensive income | (17.357.292) | 116.744 |
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE PERIOD ENDED MARCH 31, 2021 AND 2020
STATED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Cash flow statements | 03-31-2021 | 03-31-2020 |
ThCh$ | ThCh$ | |
Cash flows from (used in) operating activities | ||
Collection from operating activities | ||
Receipts from the sale of goods and services | 23.847.814 | 98.737.478 |
Payments | ||
Payments to suppliers for goods and services | (17.530.088) | (33.013.834) |
Payments to and account of employees | (11.198.737) | (23.666.848) |
Other payments for operating activities | (6.555.831) | (28.631.764) |
Paid (reimbursed) income tax | (4.905) | (1.124.743) |
Cash flows from (used in) operating activities | (11.441.747) | 12.300.289 |
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 | (334.989) | (7.050.859) |
Purchase of Intangible assets | - | (112.824) |
Interest received | 40.718 | 207.009 |
Other cash inflows (outflows), from investing activities | - | - |
Cash flows from (used in) investing activities | (294.271) | (6.956.674) |
Cash flows from (used in) financing activities | ||
Proceeds from long-term loans received | - | - |
Proceeds from short - term loans received | 250.670 | 2.455.802 |
Loans from related parties | - | - |
Repayments of loans received | (769.976) | (7.581.561) |
Payments of liabilities by lease | (1.614.831) | (2.913.115) |
Repayment of loans from related parties | - | - |
Dividends paid | - | - |
Interest paid | (124.050) | (652.296) |
Other cash inflows (outflows) | (31.625) | - |
Cash flows derived from (used in) financing activities | 2.592.437 | (8.691.170) |
Increase (decrease) in cash and cash equivalents | (9.143.581) | (3.347.555) |
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 | 1.478.812 | 1.468.052 |
Net increase (decrease) of cash and cash equivalents | (7.664.769) | (1.879.503) |
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 | 60.687.768 | 65.441.241 |
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