Arezzo Indústria e Comercio S A : Dados Econômico-Financeiros

Quarterly Financial Information (ITR) at June 30, 2023 of AREZZO INDÚSTRIA E COMÉRCIO S.A.	Version: 2
Contents
Company information
Capital composition	1
Parent company financial statements
Balance sheet - Assets	2
Balance sheet - Liabilities and equity	3
Statement of income	5
Statement of comprehensive income	6
Statement of cash flows - Indirect method	7
Statement of changes in equity
January 1, 2023 to June 30, 2023	9
January 1, 2022 to June 30, 2022	10
Statement of value added	11
Consolidated financial statements
Balance sheet - Assets	12
Balance sheet - Liabilities and equity	13
Statement of income	15
Statement of comprehensive income	17
Statement of cash flows - Indirect method	18
Statement of changes in equity
January 1, 2023 to June 30, 2023	20
January 1, 2022 to June 30, 2022	21
Statement of value added	22
Management Discussion and Analysis	23
Notes to the interim financial statements	59
Reports and Statements
Independent auditor's review report - unqualified conclusion	114
Report of the Supervisory Board or its equivalent	115
Statement by the Company officers on the financial statements	116
Statement by the Company officers on the independent auditor's review report	117

Quarterly Financial Information at June 30, 2023 of AREZZO INDÚSTRIA E COMÉRCIO S.A.	Version: 2

Company information / Capital composition

Number of shares	Current quarter ended
(units)	June 30, 2023
Paid-up capital
Common shares	110,989,206
Preferred shares	0
Total	110,989,206
Held in treasury
Common shares	140,436
Preferred shares	0
Total	140,436

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Quarterly Financial Information at June 30, 2023 of AREZZO INDÚSTRIA E COMÉRCIO S.A.	Version: 2

Parent company financial statements / Balance sheet - Assets (In thousands of Brazilian real)

Account	Account title	Current quarter ended	Prior year ended
code		June 30, 2023	December 31, 2022
1	Total assets	4,826,619	4,084,636
1.01	Current assets	1,987,959	1,605,933
1.01.01	Cash and cash equivalents	7,805	8,006
1.01.02	Cash investments	453,094	178,204
1.01.02.01	Cash investments at fair value through	453,094	178,204
	profit or loss
1.01.02.01.03	Cash investments at fair value	453,094	178,204
1.01.03	Trade and other receivables	678,291	722,725
1.01.03.01	Trade receivables	678,291	722,725
1.01.04	Inventories	536,460	478,256
1.01.06	Taxes recoverable	220,456	165,562
1.01.06.01	Current tax assets	220,456	165,562
1.01.08	Other current assets	91,853	53,180
1.01.08.03	Other	91,853	53,180
1.02	Non-current assets	2,838,660	2,478,703
1.02.01	Long-term receivables	228,751	326,325
1.02.01.04	Trade and other receivables	2,586	327
1.02.01.04.01	Trade receivables	2,586	327
1.02.01.07	Deferred tax assets	117,903	171,761
1.02.01.07.01	Deferred income tax and social contribution	113,424	83,669
1.02.01.07.02	Taxes recoverable	4,479	88,092
1.02.01.09	Receivables from related parties	72,486	117,841
1.02.01.09.02	Receivables from subsidiaries	18,633	20,242
1.02.01.09.05	Loans to related parties	53,853	97,599
1.02.01.10	Other non-current assets	35,776	36,396
1.02.01.10.03	Judicial deposits	29,030	25,282
1.02.01.10.04	Other receivables	6,746	11,114
1.02.02	Investments	1,224,566	927,670
1.02.02.01	Equity-accounted investees	1,221,706	924,810
1.02.02.01.02	Investments in subsidiaries	1,221,706	924,810
1.02.02.02	Investment properties	2,860	2,860
1.02.02.02.01	Investment properties	2,860	2,860
1.02.03	Property, plant and equipment	417,631	331,482
1.02.03.01	Property, plant and equipment in operation	417,631	331,482
1.02.04	Intangible assets	967,712	893,226
1.02.04.01	Intangible assets	967,712	893,226
1.02.04.01.02	Trademarks and patents	263,295	263,207
1.02.04.01.04	Software licenses	185,236	150,621
1.02.04.01.06	Goodwill	507,827	467,659
1.02.04.01.07	Customer relationships	11,354	11,739

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Quarterly Financial Information at June 30, 2023 of AREZZO INDÚSTRIA E COMÉRCIO S.A.	Version: 2

Parent company financial statements / Balance sheet - Liabilities and equity (In thousands of Brazilian real)

Account	Account title	Current quarter ended	Prior year ended
code		June 30, 2023	December 31, 2022
2	Total liabilities	4,826,619	4,084,636
2.01	Current liabilities	1,122,364	1,145,524
2.01.01	Salaries, vacation pay and social charges payable	70,983	132,497
2.01.01.01	Social charges	8,308	11,867
2.01.01.02	Salaries and vacation pay	62,675	120,630
2.01.02	Trade payables	439,250	649,454
2.01.02.01	Domestic suppliers	430,838	627,007
2.01.02.02	Foreign suppliers	8,412	22,447
2.01.03	Tax liabilities	16,990	17,527
2.01.03.01	Federal taxes	17,492	11,727
2.01.03.01.02	Other federal taxes	17,492	11,727
2.01.03.02	State taxes	-573	5,654
2.01.03.03	Local taxes	71	146
2.01.04	Loans and borrowings	295,291	156,756
2.01.04.01	Loans and borrowings	295,291	156,756
2.01.04.01.01	In local currency	2,768	236
2.01.04.01.02	In foreign currency	292,523	156,520
2.01.05	Other liabilities	299,850	189,290
2.01.05.02	Other	299,850	189,290
2.01.05.02.01	Dividends and interest on capital payable	82,790	72,169
2.01.05.02.04	Other	37,463	81,054
2.01.05.02.05	Lease liabilities	38,645	34,294
2.01.05.02.06	Derivative financial liabilities	72,152	1,773
2.01.05.02.07	Payables for acquisition of subsidiary	68,800	0
2.02	Non-current liabilities	921,155	285,320
2.02.01	Loans and borrowings	385,503	9,500
2.02.01.01	Loans and borrowings	385,503	9,500
2.02.01.01.01	In local currency	5,774	9,500
2.02.01.01.02	In foreign currency	379,729	0
2.02.02	Other liabilities	392,348	166,346
2.02.02.02	Other	392,348	166,346
2.02.02.02.04	Lease liabilities	181,118	114,838
2.02.02.02.05	Loans from related parties	211,230	51,508
2.02.04	Provisions	143,304	109,474
2.02.04.01	Provisions for tax, social security, labor and civil proceedings	13,139	11,726
2.02.04.01.02	Provision for social security and labor proceedings	8,395	8,353
2.02.04.01.04	Provision for civil proceedings	2,469	1,698
2.02.04.01.05	Provision for tax proceedings	2,275	1,675
2.02.04.02	Other provisions	130,165	97,748
2.02.04.02.04	Provision for net capital deficiency	127,365	95,284
2.02.04.02.05	Other payables	2,800	2,464
2.03	Equity	2,783,100	2,653,792
2.03.01	Paid-up capital	1,738,229	1,671,716
2.03.02	Capital reserves	168,410	176,094
2.03.02.05	Treasury shares	-9,250	-46
2.03.02.07	Capital reserve	177,660	176,140

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Quarterly Financial Information at June 30, 2023 of AREZZO INDÚSTRIA E COMÉRCIO S.A.	Version: 2

Parent company financial statements / Balance sheet - Liabilities and equity (In thousands of Brazilian real)

Account	Account title	Current quarter ended	Prior year ended
code		June 30, 2023	December 31, 2022
2.03.04	Revenue reserves	720,201	814,396
2.03.04.01	Legal reserve	78,746	78,746
2.03.04.05	Profit reserve	80,666	174,861
2.03.04.07	Tax incentive reserve	560,789	560,789
2.03.05	Retained earnings	163,767	0
2.03.06	Carrying value adjustments	-7,507	-8,414

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