Aguas Andinas S A : IFRS Consolidated Financial Statements for Aguas Andinas September 30 2021

Aguas Andinas S.A. and Subsidiaries

Interim Consolidated Financial Statements

Interim Consolidated Financial Statements

AGUAS ANDINAS S.A. AND SUBSIDIARIES

This document includes:

Consolidated Financial Position Statements

Consolidated Statements of Comprehensive Income by Nature

Consolidated Statements of Direct Cash Flows

Consolidated Statements of Changes in Net Equity

Explanatory Notes to the Consolidated Financial Statements

Aguas Andinas S.A. and Subsidiaries

Interim Consolidated Financial Statements

Interim Consolidated Financial Statements

AGUAS ANDINAS S.A. AND SUBSIDIARIES

For the fiscal years ended on

September 30, 2021 and December 31, 2020

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Aguas Andinas S.A. and Subsidiaries

Interim Consolidated Financial Statements

Interim Consolidated Financial Position Statements

As of September 30, 2021 (unaudited) and December 31, 2020 (In thousand pesos - Th$)

	ASSETS		Note			30-09-2021			31-12-2020
				Th$			Th$
	CURRENT ASSETS
	Cash and cash equivalent			184,299,570		174,945,586
	Otros activos financieros			5,804,888		-
	Other non-financial assets			5,879,201		3,803,544
	Commercial debtors and other accounts receivable			83,377,479		87,482,681
	Accounts receivable from related entities			5,905		982,856
	Inventories			3,769,839		3,954,953
	Tax assets			5,380,705		27,248,856
	Total current assets other than the assets or groups of available assets
	classified as being retained for sale or being retained to be distributed					288,517,587			298,418,476
	among holders
	Non-current assets held for sale			3,414		3,836,023
	TOTAL CURRENT ASSETS					288,521,001			302,254,499
	NON-CURRENT ASSETS
	Other financial assets			7,895,863		7,895,863
	Other non-financial assets			1,997,095		2,396,459
	Receivables			3,793,284		4,178,613
	Intangible assets other than goodwill			220,839,072		218,653,890
	Goodwill			33,823,049		33,823,049
	Properties, plant and equipment			1,626,307,238		1,568,189,347
	Usage rights assets			2,894,769		3,740,278
	Deferred tax assets			7,274,982		3,304,490
	TOTAL NON-CURRENT ASSETS					1,904,825,352			1,845,486,479
	TOTAL ASSETS					2,193,346,353			2,147,740,978

The accompanying notes 1 to 37 are an integral part of these interim consolidated financial statements.

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Aguas Andinas S.A. and Subsidiaries

Interim Consolidated Financial Statements

Interim Consolidated Financial Position Statements

As of September 30, 2021 (unaudited) and December 31, 2020 (In thousand pesos - Th$)

	EQUITY AND LIABILITIES		Note			30-09-2021			31-12-2020
				Th$			Th$
	CURRENT LIABILITIES
	Other financial liabilities			84,829,340		71,064,294
	Lease liability			1,236,635		1,413,425
	Trade debts and other accounts payable			112,579,046		98,758,134
	Accounts payable from related entities			18,769,553		17,746,030
	Other provisions			18,102,394		28,897,014
	Tax liabilities			151,090		821,301
	Provisions for employee benefits			3,916,900		4,926,436
	Other non-financial liabilities			12,558,974		20,405,955
	Total current liabilities other than liabilities included in groups of liabilities					252,143,932			244,032,589
	for disposal classified as held for sale
	Liabilities included in groups of assets for disposal classified as held for sale			-		-
	TOTAL CURRENT LIABILITIES					252,143,932			244,032,589
	NON-CURRENT LIABILITIES
	Other financial liabilities			1,024,525,488		998,729,962
	Lease liability			1,713,699		2,375,477
	Other accounts payable			1,419,787		1,452,311
	Cuentas por pagar a entidades relacionadas			-		-
	Other provisions			1,473,096		1,419,880
	Deferred tax liabilities			23,136,478		25,153,705
	Non-current provisions for employee benefits			19,586,784		20,339,194
	Other non-financial liabilities			9,101,873		10,184,563
	TOTAL NON-CURRENT LIABILITIES					1,080,957,205			1,059,655,092
	TOTAL LIABILITIES					1,333,101,137			1,303,687,681
	EQUITY
	Issued capital			155,567,354		155,567,354
	Accumulated earnings (losses)			379,527,681		364,961,863
	Share premium			164,064,038		164,064,038
	Other equity interests			(5,965,550)		(5,965,550)
	Other reserves			167,024,315		162,095,537
	Equity attributable to owners of the controller			860,217,838	840,723,242
	Non-controlling interests			27,378		25,565
	TOTAL EQUITY					860,245,216			840,748,807
	TOTAL EQUITY AND LIABILITIES					2,193,346,353			2,144,436,488

The accompanying notes 1 to 37 are an integral part of these interim consolidated financial statements.

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Aguas Andinas S.A. and Subsidiaries

Interim Consolidated Financial Statements

Interim Consolidated Statements of Comprehensive Income by Nature For the fiscal years ended September 30, 2021 and 2020 (unaudited) (In thousand pesos - Th$)

							30-09-2021			30-09-2020			01-07-2021		01-07-2020
	INCOME STATEMENT BY NATURE			Note							30-09-2021		30-09-2020
							Th$			Th$			Th$		Th$
	Revenues for regular activities		369,633,708		349,052,377		112,685,638		105,371,352
	Used raw materials and expendables		(38,482,685)		(32,757,564)		(14,577,475)		(11,576,215)
	Provisions for employee benefits		(39,992,427)		(40,741,521)		(13,372,734)		(14,675,516)
	Expenses related to depreciation and amortization		(51,026,514)		(49,717,345)		(17,186,126)		(16,254,350)
	Impairment losses		-		(1,370,426)		-		(1,370,426)
	Other expenses by nature		(99,527,861)		(92,732,289)		(32,466,967)		(33,265,586)
	Other (losses) earnings		5,513,661		(1,874,103)		7,550,398		(435,245)
	Earnings (losses) from operating activities						146,117,882			129,859,129			42,632,734		27,794,014
	Financial income		2,517,588		3,156,786		905,823		912,579
	Financial costs		(20,105,512)		(21,714,056)		(6,551,791)		(7,740,837)
	Earnings (losses) exchange differences		420,201		(1,782,268)		207,415		(1,860,175)
	Results of indexation adjustments		(29,040,878)		(11,864,453)		(10,460,543)		(414,977)
	Participation in earnings (loss) of associates and joint				-		-		11,449,472		11,449,472
	ventures
	Earnings before taxes						99,909,281			97,655,138			38,183,110		30,140,076
	Expenses for earning taxes		(20,160,741)		(24,464,364)		(5,277,217)		(5,208,985)
	Earnings from continuous operations						79,748,540			73,190,774			32,905,893		24,931,091
	Profit (loss) from discontinued operations		-		4,346,601		-		(101,388)
	Earnings						79,748,540			77,537,375			32,905,893		24,829,703
	Earnings due to
	Earnings attributable to owners of the controller						79,747,238			75,864,104			32,905,568		24,985,033
	Earnings (losses) attributable to non-controlling shares		1,302		1,673,271		325		(155,330)
	Earnings						79,748,540			77,537,375			32,905,893		24,829,703
	Earnings per share
	Earnings per basic shares in continuous operations ($)		13.033		12.398		5.378		4.083
	Earnings per basic shares ($)						13.033			12.398			5.378		4.083

The accompanying notes 1 to 37 are an integral part of these interim consolidated financial statements.

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