ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Contents | |
Company Data | |
Capital Composition | 1 |
Individual Financial Statements | |
Statement of financial position - Assets | 2 |
Statement of financial position - Liabilities | 3 |
Statement of Profit or Loss | 5 |
Statement of Comprehensive Income | 6 |
Statement of Cash Flows (Indirect Method) | 7 |
Statement of Changes in Equity | |
SCE - 01/01/2024 to 03/31/2024 | 8 |
SCE - 01/01/2023 to 03/31/2023 | 9 |
Statement of Value Added | 10 |
Consolidated Financial Statements | |
Statement of financial position - Assets | 11 |
Statement of financial position - Liabilities | 12 |
Statement of Profit or Loss | 14 |
Statement of Comprehensive Income | 15 |
Statement of Cash Flows (Indirect Method) | 16 |
Statement of Changes in Equity | |
SCE - 01/01/2024 to 03/31/2024 | 18 |
SCE - 01/01/2023 to 03/31/2023 | 19 |
Statement of Value Added | 20 |
Comments on Performance | 21 |
Notes | 28 |
Opinions and Statements |
Special Review Report - Unqualified | 89 |
Officers' Statements on the Financial Statements | 90 |
Officers' Statements on the Independent Auditor's Report | 91 |
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Company Data / Capital Composition
Number of Shares | Current Quarter |
(Unit) | 03/31/2024 |
of Paid-in capital | |
Common | 601,927,311 |
Preferred | 0 |
Total | 601,927,311 |
Treasury shares | |
Common | 0 |
Preferred | 0 |
Total | 0 |
PAGE: 1 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of financial position - Assets
(Thousands of Brazilian reais)
Account | Account Description | Current Quarter | Previous Year |
Code | 03/31/2024 | 12/31/2023 | |
1 | Total Assets | 6,327,915 | 6,493,078 |
1.01 | Current Assets | 271,547 | 363,785 |
1.01.01 | Cash and Cash Equivalents | 84 | 95 |
1.01.02 | Financial Investments | 246,825 | 342,813 |
1.01.02.01 | Financial Investments Measured at Fair Value through Profit or | 246,825 | 342,813 |
Loss | |||
1.01.06 | Taxes Recoverable | 10,989 | 9,841 |
1.01.06.01 | Current taxes recoverable | 10,989 | 9,841 |
1.01.06.01.01 | Income and social contribution taxes recoverable | 10,892 | 9,841 |
1.01.06.01.02 | Other taxes recoverable | 97 | 0 |
1.01.08 | Other Current Assets | 13,649 | 11,036 |
1.01.08.03 | Other | 13,649 | 11,036 |
1.01.08.03.01 | Guarantees and Restricted Deposits | 694 | 678 |
1.01.08.03.03 | Other receivables | 12,955 | 10,358 |
1.02 | Noncurrent Assets | 6,056,368 | 6,129,293 |
1.02.01 | Long-Term Assets | 25,991 | 21,674 |
1.02.01.07 | Deferred Taxes | 6,351 | 2,081 |
1.02.01.10 | Other Noncurrent Assets | 19,640 | 19,593 |
1.02.01.10.03 | Guarantees and Restricted Deposits | 102 | 74 |
1.02.01.10.06 | Other receivables | 1,029 | 1,010 |
1.02.01.10.08 | Income and social contribution taxes recoverable | 18,509 | 18,509 |
1.02.02 | Investments | 6,028,428 | 6,105,386 |
1.02.02.01 | Equity interest | 6,028,428 | 6,105,386 |
1.02.03 | Property, Plant & Equipment | 668 | 1,001 |
1.02.03.02 | Right of Use in Leases | 666 | 999 |
1.02.03.02.01 | Right of Use of Leased Land | 666 | 999 |
1.02.03.03 | PPE in Progress | 2 | 2 |
1.02.04 | Intangible assets | 1,281 | 1,232 |
1.02.04.01 | Intangible assets | 1,281 | 1,232 |
1.02.04.01.05 | Software and other intangible assets | 1,281 | 1,232 |
PAGE: 2 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of financial position - Liabilities
(Thousands of Brazilian reais)
Account | Account Description | Current Quarter | Previous Year |
Code | 03/31/2024 | 12/31/2023 | |
2 | Total Liabilities | 6,327,915 | 6,493,078 |
2.01 | Current Liabilities | 1,933,249 | 332,354 |
2.01.02 | Trade accounts payable | 762 | 1,719 |
2.01.02.01 | Domestic suppliers | 762 | 1,719 |
2.01.03 | Tax Obligations | 2,316 | 2,999 |
2.01.03.01 | Federal Tax Obligations | 2,316 | 2,999 |
2.01.03.01.02 | Other Taxes Payable | 2,316 | 2,999 |
2.01.04 | Loans and Financing | 1,826,525 | 243,171 |
2.01.04.01 | Loans and Financing | 756,125 | 200,761 |
2.01.04.01.02 | In Foreign Currency | 756,125 | 200,761 |
2.01.04.02 | Debentures | 1,070,400 | 42,410 |
2.01.05 | Other Obligations | 102,950 | 83,785 |
2.01.05.02 | Other | 102,950 | 83,785 |
2.01.05.02.01 | Dividends and IoE Payable | 45,057 | 45,057 |
2.01.05.02.06 | Other Obligations | 2,632 | 2,220 |
2.01.05.02.08 | Derivative financial instruments | 54,488 | 35,365 |
2.01.05.02.09 | Lease liabilities | 773 | 1,143 |
2.01.06 | Provisions | 696 | 680 |
2.01.06.01 | Provisions for Tax, Social Security, Labor and Civil Contingencies | 696 | 680 |
2.01.06.01.05 | Provision for Legal Proceedings and Others | 696 | 680 |
2.02 | Noncurrent Liabilities | 212 | 1,641,757 |
2.02.01 | Loans and Financing | 0 | 1,603,488 |
2.02.01.01 | Loans and Financing | 0 | 537,955 |
2.02.01.01.02 | In Foreign Currency | 0 | 537,955 |
2.02.01.02 | Debentures | 0 | 1,065,533 |
2.02.02 | Other Obligations | 212 | 38,269 |
2.02.02.02 | Other | 212 | 38,269 |
2.02.02.02.03 | Derivative financial instruments | 0 | 38,131 |
2.02.02.02.07 | Other Obligations | 212 | 138 |
2.03 | Equity | 4,394,454 | 4,518,967 |
2.03.01 | Capital Realized | 2,196,958 | 2,196,958 |
2.03.01.01 | Capital Realized | 2,196,958 | 2,196,958 |
2.03.02 | Capital Reserve | 1,259,000 | 1,258,934 |
2.03.02.04 | Granted Options | 1,297 | 1,231 |
2.03.02.05 | Treasury Shares | -15 | -15 |
2.03.02.07 | Capital transaction on the purchase of shares of AES Brasil | -38,375 | -38,375 |
Operações S.A. | |||
2.03.02.08 | Goodwill on issue of shares | -18,230 | -18,230 |
2.03.02.09 | Capital increase - private offering of shares | 967,678 | 967,678 |
2.03.02.10 | Partial capitalization of the Subsidiary's Special Goodwill | -30,957 | -30,957 |
Reserve | |||
2.03.02.11 | Merger of AES Tietê Energia shares | 377,602 | 377,602 |
2.03.04 | Income reserves | 1,231,057 | 1,231,057 |
2.03.04.01 | Legal Reserve | 40,283 | 40,283 |
2.03.04.02 | Statutory Reserve | 131,966 | 131,966 |
2.03.04.04 | Unearned Income Reserve | 73,749 | 73,749 |
PAGE: 3 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of financial position - Liabilities
(Thousands of Brazilian reais)
Account | Account Description | Current Quarter | Previous Year |
Code | 03/31/2024 | 12/31/2023 | |
2.03.04.10 | Investment Reserve | 985,059 | 985,059 |
2.03.05 | Retained earnings/Accumulated losses | -94,098 | 0 |
2.03.08 | Other Comprehensive Income | -198,463 | -167,982 |
2.03.08.01 | Equity valuation adjustments, net of taxes | -159,844 | -147,636 |
2.03.08.02 | Merger of AES Tietê Energia shares | -119,824 | -119,824 |
2.03.08.03 | Indirect effect of subsidiary's cash flow hedge | -12,311 | -3,596 |
2.03.08.05 | Remeasurement of post-employment benefit obligations | 30,519 | 30,519 |
2.03.08.06 | Equity interest repurchase option | 76,161 | 76,653 |
2.03.08.07 | Cash flow hedge | -13,164 | -4,098 |
PAGE: 4 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of Profit or Loss
(Thousands of Brazilian reais)
Account | Account Description | Accrued in Current | Accrued in Previous |
Code | Year | Year | |
01/01/2024 to 03/31/2024 | 01/01/2023 to 03/31/2023 | ||
3.04 | Operating Income/Expenses | -54,791 | 53,696 |
3.04.02 | General and Administrative Expenses | -7,522 | -7,548 |
3.04.04 | Other Operating Income | -271 | -60 |
3.04.06 | Equity Pickup | -46,998 | 61,304 |
3.05 | Income Before Finance income (costs) and Taxes | -54,791 | 53,696 |
3.06 | Finance Income (Costs) | -51,542 | -39,755 |
3.06.01 | Finance Income | 7,869 | 25,416 |
3.06.02 | Finance Costs | -59,411 | -65,171 |
3.07 | Income Before Income Taxes | -106,333 | 13,941 |
3.08 | Income and Social Contribution Taxes | 27 | -7 |
3.08.02 | Deferred | 27 | -7 |
3.09 | Net Income (Loss) from Continuing Operations | -106,306 | 13,934 |
3.11 | Income / Loss for the Period | -106,306 | 13,934 |
3.99 Earnings per Share - (Brazilian Reais / Share)
3.99.01 | Basic Earnings per Share | -0.17661 | 0.02315 |
3.99.01.01 | Common shares | -0.17661 | 0.02315 |
3.99.02 | Diluted Earnings per Share | -0.17299 | 0.02266 |
3.99.02.01 | Common shares | -0.17299 | 0.02266 |
PAGE: 5 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of Comprehensive Income
(Thousands of Brazilian reais)
Account | Account Description | Accrued in Current | Accrued in Previous |
Code | Year | Year | |
01/01/2024 to 03/31/2024 | 01/01/2023 to 03/31/2023 | ||
4.01 | Net Income for the Period | -106,306 | 13,934 |
4.02 | Other Comprehensive Income | -18,273 | -3,763 |
4.02.01 | Equity pickup on cash flow hedge of subsidiary | -13,216 | 12,009 |
4.02.02 | Cash flow hedge | -13,309 | -16,792 |
4.02.03 | Deferred income and social contribution taxes on cash flow | 4,243 | 5,709 |
hedge | |||
4.02.04 | Equity interest repurchase option | -492 | -615 |
4.02.05 | Deferred income and social contribution taxes | 4,501 | -4,074 |
4.03 | Comprehensive Income for the Period | -124,579 | 10,171 |
PAGE: 6 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of Cash Flows (Indirect Method)
(Thousands of Brazilian Reais)
Account | Account Description | Accrued in Current | Accrued in Previous |
Code | Year | Year | |
01/01/2024 to 03/31/2024 | 01/01/2023 to 03/31/2023 | ||
6.01 | Net Cash Flows from Operating Activities | 52,060 | -609,864 |
6.01.01 | Cash Flows from Operations | 40,477 | -10,114 |
6.01.01.01 | Net income (Loss) for the period | -106,306 | 13,934 |
6.01.01.02 | Depreciation and amortization | 6,552 | 6,211 |
6.01.01.03 | Inflation adjustment and exchange difference | -10,239 | 18,321 |
6.01.01.04 | Provision for (reversal of) legal proceedings and others | 16 | 623 |
6.01.01.06 | Borrowing costs (debt charges) - net of capitalized interest | 45,718 | 44,293 |
6.01.01.07 | Interest on lease liabilities | 31 | 57 |
6.01.01.09 | Income from short-term investments | -7,991 | -26,629 |
6.01.01.10 | Equity Pickup | 40,782 | -67,171 |
6.01.01.11 | Deferred income and social contribution taxes | -27 | 7 |
6.01.01.12 | Shares and stock options granted | 71,941 | 240 |
6.01.02 | Changes in Assets and Liabilities | -5,070 | -1,238 |
6.01.02.02 | Taxes and social contributions to offset | -1,783 | -2,990 |
6.01.02.04 | Other receivables | -2,132 | 38 |
6.01.02.05 | Trade accounts payable | -957 | 309 |
6.01.02.11 | Other obligations | -198 | 1,405 |
6.01.03 | Other | 16,653 | -598,512 |
6.01.03.01 | Payment of interest (debt charges) | -87,930 | -72,242 |
6.01.03.02 | Interest paid on lease liabilities | -31 | -57 |
6.01.03.06 | (Investments) redemptions of short-term investments | 93,869 | -528,392 |
6.01.03.07 | Interest redeemed from short-term investments | 10,745 | 2,179 |
6.02 | Net Cash Flows from Investing Activities | -72,398 | -1,690 |
6.02.02 | Acquisitions of property, plant and equipment and intangible | -49 | -583 |
assets | |||
6.02.03 | Capital increase in subsidiaries and joint ventures | -72,305 | -727 |
6.02.06 | (Investments) redemptions of guarantees and restricted | -44 | -380 |
deposits | |||
6.03 | Net Cash Flows - Financing Activities | 20,327 | 576,566 |
6.03.01 | Inflows from new loans and debentures | 0 | 578,142 |
6.03.05 | Payment of loans and debentures (principal) | 0 | -1,327 |
6.03.08 | Dividends and interest on equity paid | 0 | -6 |
6.03.14 | Payment of lease liabilities (principal) | -372 | -243 |
6.03.17 | Inflow of subsidiary purchase price adjustment | 20,699 | 0 |
6.05 | Increase (Decrease) in Cash and Cash Equivalents | -11 | -34,988 |
6.05.01 | Opening Balance of Cash and Cash Equivalents | 95 | 35,056 |
6.05.02 | Closing Balance of Cash and Cash Equivalents | 84 | 68 |
PAGE: 7 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of Changes in Equity / SCE - 01/01/2024 to 03/31/2024
(Thousands of Brazilian reais)
Account | Account Description | Paid-in Capital | Capital Reserves, | Income Reserve | Retained Earnings or | Other Comprehensive | Equity |
Code | Granted Options and | Accumulated Losses | Income | ||||
Treasury Shares | |||||||
5.01 | Opening Balances | 2,196,958 | 1,258,934 | 1,231,057 | 0 | -167,982 | 4,518,967 |
5.02 | Adjustments from Previous Years | 0 | 0 | 0 | 0 | 0 | 0 |
5.03 | Adjusted Opening Balances | 2,196,958 | 1,258,934 | 1,231,057 | 0 | -167,982 | 4,518,967 |
5.04 | Capital Transactions with Shareholders | 0 | 66 | 0 | 0 | 0 | 66 |
5.04.10 | Share-based compensation | 0 | 66 | 0 | 0 | 0 | 66 |
5.05 | Total Comprehensive Income | 0 | 0 | 0 | -106,306 | -18,273 | -124,579 |
5.05.01 | Net Income for the Period | 0 | 0 | 0 | -106,306 | 0 | -106,306 |
5.05.02 | Other Comprehensive Income | 0 | 0 | 0 | 0 | -18,273 | -18,273 |
5.05.02.06 | Other comprehensive income | 0 | 0 | 0 | 0 | -18,273 | -18,273 |
5.06 | Internal Changes in Equity | 0 | 0 | 0 | 12,208 | -12,208 | 0 |
5.06.04 | Equity valuation adjustments, net of taxes | 0 | 0 | 0 | 12,208 | -12,208 | 0 |
5.07 | Closing Balance | 2,196,958 | 1,259,000 | 1,231,057 | -94,098 | -198,463 | 4,394,454 |
PAGE: 8 of 91
ITR - Quarterly Information - 03/31/2024 - AES BRASIL ENERGIA S.A. | Version: 1 |
Individual Financial Statements / Statement of Changes in Equity / SCE - 01/01/2023 to 03/31/2023
(Thousands of Brazilian reais)
Account | Account Description | Paid-in Capital | Capital Reserves, | Income Reserve | Retained Earnings or | Other Comprehensive | Equity |
Code | Granted Options and | Accumulated Losses | Income | ||||
Treasury Shares | |||||||
5.01 | Opening Balances | 2,196,958 | 1,259,106 | 1,090,752 | 0 | -155,638 | 4,391,178 |
5.02 | Adjustments from Previous Years | 0 | 0 | 0 | 0 | 0 | 0 |
5.03 | Adjusted Opening Balances | 2,196,958 | 1,259,106 | 1,090,752 | 0 | -155,638 | 4,391,178 |
5.04 | Capital Transactions with Shareholders | 0 | 240 | 0 | -6 | 0 | 234 |
5.04.09 | Share-based compensation | 0 | 240 | 0 | 0 | 0 | 240 |
5.04.14 | Payment of dividends | 0 | 0 | 0 | -6 | 0 | -6 |
5.05 | Total Comprehensive Income | 0 | 0 | 0 | 13,934 | -3,763 | 10,171 |
5.05.01 | Net Income for the Period | 0 | 0 | 0 | 13,934 | 0 | 13,934 |
5.05.02 | Other Comprehensive Income | 0 | 0 | 0 | 0 | -3,763 | -3,763 |
5.05.02.06 | Other comprehensive income | 0 | 0 | 0 | 0 | -3,763 | -3,763 |
5.06 | Internal Changes in Equity | 0 | 0 | 0 | 12,909 | -12,909 | 0 |
5.06.04 | Equity valuation adjustments, net of taxes | 0 | 0 | 0 | 12,909 | -12,909 | 0 |
5.07 | Closing Balance | 2,196,958 | 1,259,346 | 1,090,752 | 26,837 | -172,310 | 4,401,583 |
PAGE: 9 of 91
Attention: This is an excerpt of the original content. To continue reading it, access the original document here. |
Attachments
- Original Link
- Original Document
- Permalink
Disclaimer
AES Brasil Energia SA published this content on 17 May 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 17 May 2024 12:38:03 UTC.