Consolidated interim financial information for the period ended March 31, 2023
Contents
Independent auditors' report on the consolidated interim financial information
03
Management report
05
Consolidated balance sheet
08
Consolidated statement of comprehensive income (loss)
09
Consolidated statement of changes
11
Consolidated statement of cash flows - Indirect method
13
Notes to the consolidated interim financial information
15
2
KPMG Auditores Independentes Ltda.
Rua Arquiteto Olavo Redig de Campos, 105, 6º andar - Torre A 04711-904 - São Paulo/SP - Brasil
Caixa Postal 79518 - CEP 04707-970 - São Paulo/SP - Brasil Telefone +55 (11) 3940-1500
kpmg.com.br
Report on the review of consolidated interim financial information
To
The Shareholders, Boa Members and Management of
GP Investments, Ltd.
São Paulo - SP
Introduction
We have reviewed the accompanying consolidated interim financial information of GP Investments, Ltd. ("Company"), which comprise the balance sheet as of March 31, 2023 and the related statements of income, statements of comprehensive income for the three month periods then ended, statement of changes in shareholders' equity and statement of cash flows for three-months period then ended, including explanatory notes.
Company's management is responsible for the preparation of the consolidated interim financial information in accordance with CPC 21(R1) and IAS 34 - Interim Financial Reporting issued by International Accounting Standards Board - IASB. Our responsibility is to express a conclusion on this interim financial information based on our review.
Scope of the review
We conducted our review according to the Brazilian and international review standards of interim financial information (NBC TR 2410 and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity). A review of interim financial information consists of making inquires, primarily of person responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
3
Conclusion on consolidated interim information
Based on our review, nothing has come to our attention that causes us to believe that the accompanying consolidated interim financial information referred to above was not prepared, in all the material respects, in accordance with CPC 21(R1) and IAS 34, issued by IASB.
São Paulo, May 15, 2023
KPMG Auditores Independentes Ltda.
CRC 2SP014428/O-6
João Paulo Dal Poz Alouche
Accountant CRC 1SP245785/O-2
4
GP Investments
First Quarter of 2023
Earnings Release
5
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GP Investments Ltd. published this content on 19 September 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 19 September 2023 19:50:04 UTC.
GP Investments, Ltd. is a Bermuda-based private equity and alternative investment company. The Companyâs operations comprise private equity, real estate and direct investment activities, including the management of limited partnerships. Its segments include private equity and real estate. In the private equity business, it invests to acquire control or joint control with the original owners with the objective of lead the invested company. In real estate business, it invests primarily at the asset level, directly in projects in the residential, office and retail segments. Its investment portfolio includes Spice Private Equity Ltd., Grupo SBF, BR Properties, and 2TM Group. It invests in approximately 15 sectors, such as industry, health services, mobile resource management, retail, logistics, real estate/shopping malls, Internet and technology, hotel, telecommunication, utilities, education, entertainment/restaurants, consumer goods, human resources (HR) services, and oil and gas.
GP INVESTMENTS, LTD. 
