CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 2022
ENJOY S.A.
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT SEPTEMBER 30, 2022 AND DECEMBER 31, 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Assets | 09-30-2022 | 12-31-2021 |
ThCh$ | ThCh$ | |
Current assets | ||
Cash and cash equivalents | 21.378.884 | 55.484.073 |
Other financial assets, current | 5.879.219 | 2.569.745 |
Trade debtors and other accounts receivable, current | 29.775.198 | 22.503.285 |
Accounts receivable from related parties, current | 26.532 | 86.652 |
Inventories | 4.224.001 | 3.526.778 |
Current tax assets | 2.192.715 | 2.622.212 |
Total -current assets | 63.476.549 | 86.792.745 |
Non-current assets | ||
Other financial assets, no current | 810.613 | - |
Other assets, non-current | 2.139.775 | 182.972 |
Trade debtors and other accounts receivable, no current | 1.403.296 | 1.558.732 |
Intangible assets other than goodwill | 322.703.693 | 218.405.511 |
Goodwill | 1.303.379 | 1.303.379 |
Property, plant and equipment, net | 384.478.238 | 353.400.419 |
Assets for rights of use | 34.935.763 | 40.161.966 |
Non current tax assets | 1.821.734 | 1.806.609 |
Deferred tax assets | 74.828.625 | 53.308.376 |
Total non-current assets | 824.425.116 | 670.127.964 |
Total assets | 887.901.665 | 756.920.709 |
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AT SEPTEMBER 30, 2022 AND DECEMBER 31, 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Equity and liabilities | 09-30-2022 | 12-31-2021 |
ThCh$ | ThCh$ | |
Current Liabilities | ||
Other current financial liabilities | 9.214.756 | 7.343.777 |
Liabilities for leases, current | 9.032.498 | 10.044.978 |
Trade payables and other payables | 108.031.766 | 86.126.180 |
Accounts payable to related parties, current | 200.248 | 219.585 |
Current tax liability | 5.518.194 | 4.325.184 |
Current provisions for employee benefits | 2.047.853 | 2.495.287 |
Other current liabilities | 13.958.686 | 11.986.964 |
Total non-current liabilities | 148.004.001 | 122.541.955 |
Non-current liabilities | ||
Other financial liabilities, non-current | 247.528.945 | 212.590.773 |
Liabilities for leases, no current | 12.780.990 | 19.671.965 |
Trade payables and other payables | 265.749.232 | 149.824.307 |
Deferred tax liabilities | 54.335.548 | 50.603.391 |
Non Current provisions for employee benefits | - | - |
Other current liabilities, non-current | - | 270.622 |
Total non-current liabilities | 580.394.715 | 432.961.058 |
Total liabilities | 728.398.716 | 555.503.013 |
Equity | ||
Issued capital | 466.769.811 | 422.280.799 |
Retained earnings | 16.540.527 | 59.108.294 |
Share premium | 11.185.837 | 4.003.369 |
Accumulated other comprehensive income | (330.784.738) | (280.904.647) |
Equity attributable to owners of the parent | 163.711.437 | 204.487.815 |
Non-controlling interests | (4.208.488) | (3.070.119) |
Equity | 159.502.949 | 201.417.696 |
Equity and liabilities | 887.901.665 | 756.920.709 |
STATEMENTS OF INCOME AND STATEMENTS OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED SEPTEMBER 30, 2022 AND 2021
EXPRESSED IN THOUSANDS OF CHILEAN PESOS (THCH$) EXCEPT EARNINGS PER SHARE PRESENTED IN PESOS
Income Statements | 09-30-2022 | 09-30-2021 | |
ThCh$ | ThCh$ | ||
Revenue | 226.785.079 | 60.962.104 | |
Cost of sales | (177.454.185) | (82.030.933) | |
Gross margin | 49.330.894 | (21.068.829) | |
Administrative expenses | (31.312.069) | (16.728.435) | |
Other expenses | - | - | |
Other gains (losses) | (5.801.157) | (778.336) | |
Operating Margin | 12.217.668 | (38.575.600) | |
Finance income | 97.811 | 149.582 | |
Finance costs | (50.050.459) | (27.131.190) | |
Share of profit (loss) of associates | - | 386.412 | |
Foreign exchange gain/loss | (8.331.733) | (2.227.475) | |
Indexation for designated assets/liabilities for inflation | (26.904.529) | (2.470.876) | |
Income before tax | (72.971.242) | (69.869.147) | |
Income tax (expense) benefit | 22.021.641 | 2.462.857 | |
Net Income derived from continuous operations | (50.949.601) | (67.406.290) | |
Discontinued operations | (68.859) | (46.824) | |
Net Income | (51.018.460) | (67.453.114) | |
Net Income, attributable to: | |||
Net Income, attributable to owners of parent | (49.880.091) | (65.343.856) | |
Net Income, attributable to non-controlling interests | (1.138.369) | (2.109.258) | |
Net Income | (51.018.460) | (67.453.114) | |
Earnings per share (basic and diluted) | (0,95) | (3,02) | |
Statement of Comprehensive Income | 09-30-2022 | 09-30-2021 | |
ThCh$ | ThCh$ | ||
Net Income | (51.018.460) | (67.453.114) | |
Items that may be reclassified subsequently to profit or loss: | |||
Gain (loss) due to translation differences in subsidiaries | 7.182.468 | 4.235.375 | |
Total gain (loss) due to translation differences, before taxes | 7.182.468 | 4.235.375 | |
Other comprehensive income, , before taxes | 7.182.468 | 4.235.375 | |
Other comprehensive income for the year, net of income tax | 7.182.468 | 4.235.375 | |
Comprehensive income | (43.835.992) | (63.217.739) | |
Comprehensive income attributable to | |||
Comprehensive income attributable to owners of the company | (42.697.623) | (61.108.481) | |
Comprehensive income attributable to non-controlling interests | (1.138.369) | (2.109.258) | |
Comprehensive income | (43.835.992) | (63.217.739) |
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE PERIOD ENDED SEPTEMBER 30, 2022 AND 2021
STATED IN THOUSANDS OF CHILEAN PESOS (THCH$)
Cash flow statements | 09-30-2022 | 09-30-2021 |
ThCh$ | ThCh$ | |
Cash flows from (used in) operating activities | ||
Collection from operating activities | ||
Receipts from the sale of goods and services | 269.874.244 | 72.544.904 |
Payments | ||
Payments to suppliers for goods and services | (124.126.022) | (42.154.795) |
Payments to and account of employees | (61.982.679) | (31.332.346) |
Other payments for operating activities | (90.135.826) | (29.149.618) |
Paid (reimbursed) income tax | (155.117) | (508.043) |
Cash flows from (used in) operating activities | (6.525.400) | (30.599.898) |
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 | (12.550.841) | (6.336.353) |
Purchase of Intangible assets | - | (1.089.504) |
Interest received | 97.811 | 149.582 |
Cash flows from (used in) investing activities | (10.643.634) | (7.176.275) |
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 | 3.017.470 | - |
Proceeds from short - term loans received | 14.111.871 | 214.671 |
Repayments of loans received | (12.374.918) | (2.926.218) |
Payments of liabilities by lease | (7.823.028) | (4.577.160) |
Interest paid | (9.642.737) | (352.812) |
Other cash inflows (outflows) | (5.919.511) | (79.482) |
Cash flows derived from (used in) financing activities | (18.630.853) | 20.717.042 |
Increase (decrease) in cash and cash equivalents | (35.799.887) | (17.059.131) |
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 | 1.694.698 | 1.353.573 |
Net increase (decrease) of cash and cash equivalents | (34.105.189) | (15.705.558) |
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 | 21.378.884 | 52.646.979 |
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