Gestamp Automoción S A : H1 2023 Interim Results

About this update from Gestamp Automocion S.a.

GESTAMP AUTOMOCIÓN, S.A. AND SUBSIDIARIES Interim Condensed Consolidated Financial Statements for the six-month period ended ended 30 June 2023 CONTENTS NOTE Interim Condensed Consolidated Statement of financial position Interim Condensed Consolidated Statement of profit or loss Interim Condensed Consolidated Statement of comprehensive income Interim Condensed Consolidated Statement of changes in equity Interim Condensed Consolidated Statement of cash flow Notes to the Interim Condensed Consolidated Financial Statements Background and General Information Scope of consolidation a Breakdown of scope of consolidation b Changes in the scope of consolidation Business combinations Basis of presentation 1 True and fair view 2 Comparison of information 3 Basis of consolidation 4 Going concern 5 Argentina and Turkey hyperinflation adjustment 6 Alternative management indicators Changes in accounting policies Summary of significant accounting policies 1 Foreign currency transactions 2 Property, plant and equipment 3 Business combinations and consolidation goodwill 4 Investment in associates 5 Other intangible assets 6 Financial assets 7 Impairment losses on assets 8 Assets and liabilities held for sale and discontinued operations 9 Trade and other receivables 10 Inventories 11 Revenue recognition and assets from contracts with customers 12 Cash and cash equivalents 13 Government grants 14 Financial liabilities (suppliers, borrowings and others) 15 Provisions and contingent liabilities 16 Employee benefits 17 Leases 18 Income tax 19 Derivative financial instruments 20 Related parties 21 Environment 7 Significant accounting estimates and criteria 7. 1 Significant estimates 7. 2 Main accounting judgements Changes in significant accounting policies and estimates and restatement of errors Segment reporting Intangible assets Property, plant and equipment Financial assets Inventories Assets from contracts with customers Trade and other receivables / Other current assets and liabilities / Cash and cash equivalents Capital, own shares and share premium Retained earnings 17. 1 Legal reserve of the Parent Company 17. 2 Unrestricted reserves of the Parent Company 17. 3 Availability of reserves at fully consolidated companies Translation differences Non-controlling interests Deferred income Provisions and contingent liabilities Borrowed funds Trade and other payables Operating income Operating expenses Financial income and financial expenses Corporate income tax Earnings per share Commitments Related Party transactions Financial risk management 1 Financial risk factors 2 Hedge accounting 3 Valuation method (fair value estimate) 4 Capital risk management Subsequent events Additional note for English translation APPENDIX I Scope of consolidation APPENDIX II Indirect investments APPENDIX III Guarantors 1

View stock analysis, news, and events for Gestamp Automocion S.a.