GRUPO NUTRESA S. A. Grupo Nutresa S. A.
Condensed Separate Interim Financial Statements as of June 30th, 2023 and 2022
(Unaudited information)
Condensed Separate Interim Financial Statements
Second Quarter
Separate Statement of Financial Position
As of June 30th, 2023 (Unaudited information) and December 31st, 2022 (values expressed in millions of Colombian Pesos)
Notes | June 2023 | December 2022 | |||
ASSETS | |||||
Current assets | |||||
Cash and cash equivalents | $ | 1.481 | $ | 75 | |
Trade and other receivables | 101.255 | 29.243 | |||
Other assets | 1.911 | 120 | |||
Total current assets | $ | 104.647 | $ | 29.438 | |
Non-current assets | |||||
Trade and other receivables | 58 | 73 | |||
Investments in subsidiaries | 5 | 7.140.883 | 7.460.947 | ||
Investments in associated | 6 | 217.661 | 165.432 | ||
Equity investments at fair value | 7 | 3.078.436 | 3.435.763 | ||
Right-of-use assets | 60 | 70 | |||
Other assets | 15 | 10 | |||
Total non-current assets | $ | 10.437.113 | $ | 11.062.295 | |
TOTAL ASSETS | $ | 10.541.760 | $ | 11.091.733 | |
LIABILITIES | |||||
Current liabilities | |||||
Trade and other payables | 8 | 541.958 | 127.739 | ||
Tax charges | 3.177 | 1.818 | |||
Right-of-use liabilities | 21 | 21 | |||
Employee benefits liabilities | 2.268 | 3.209 | |||
Total current liabilities | $ | 547.424 | $ | 132.787 | |
Non-current liabilities | |||||
Employee benefits liabilities | 7.774 | 3.260 | |||
Deferred tax liabilities | 3.251 | 6.937 | |||
Right-of-use liabilities | 43 | 54 | |||
Total non-current liabilities | $ | 11.068 | $ | 10.251 | |
TOTAL LIABILITIES | $ | 558.492 | $ | 143.038 | |
SHAREHOLDER EQUITY | |||||
Share capital issued | 2.301 | 2.301 | |||
Paid-in-capital | 546.832 | 546.832 | |||
Reserves | 5.083.679 | 4.818.785 | |||
Retained earnings | 3 | 3 | |||
Other comprehensive income, accumulated | 3.871.792 | 4.697.745 | |||
Earnings for the period | 478.661 | 883.029 | |||
TOTAL SHAREHOLDER EQUITY | $ | 9.983.268 | $ | 10.948.695 | |
TOTAL LIABILITIES AND EQUITY | $ | 10.541.760 | $ | 11.091.733 |
The Notes are an integral part of the Condensed Separate Interim Financial Statements.
Carlos Ignacio Gallego Palacio | Jaime León Montoya Vásquez | Joaquin Guillermo Molina Morales |
President | General Accountant | External Auditor - Professional Card No. 47170-T |
Professional Card No. 45056-T | Designed by PwC Contadores y Auditores S.A.S. |
Grupo Nutresa | 2 |
Condensed Separate Interim Financial Statements
Second Quarter
Separate Comprehensive Income Statement
From January 1st to June 30th (values expressed in millions of Colombian Pesos) (Unaudited information)
Notes | January-June | January-June | |||
2023 | 2022 | ||||
Operating revenue | 479.708 | 509.693 | |||
Portfolio dividends | 7 | $ | 126.963 | $ | 90.192 |
Share of profit for the period of subsidiaries | 5 | 359.086 | 412.929 | ||
Share of profit for the period of associates | 6 | (6.341) | 6.572 | ||
Gross profit | $ | 479.708 | $ | 509.693 | |
Administrative expenses | (1.885) | (3.790) | |||
Exchange differences on operating assets and liabilities | 319 | 212 | |||
Other operating income, net | 14 | (10) | |||
Operating profit | $ | 478.156 | $ | 506.105 | |
Financial income | 13 | 85 | |||
Financial expenses | (1.681) | (1.061) | |||
Exchange differences on non-operating assets and liabilities | (62) | 322 | |||
Income before tax | $ | 476.426 | $ | 505.451 | |
Current income tax | - | (2) | |||
Deferred income tax | 2.235 | (2.345) | |||
Net profit for the period | $ | 478.661 | $ | 503.104 | |
Earnings per share (*) | |||||
Basic, attributable to controlling interest (in Colombian pesos) | 1.045,67 | 1.099,07 | |||
(*) Calculated on 457.755.869 shares | |||||
OTHER COMPREHENSIVE INCOME | |||||
Items that are not subsequently reclassified to profit and loss: | |||||
Losses on actuarial defined benefit plans | (2.716) | (129) | |||
Equity investments at fair value | 7 | (357.327) | 700.730 | ||
Income tax from items that will not be reclassified | 951 | 45 | |||
Total items that are not subsequently reclassified to profit and loss | $ | (359.092) | $ | 700.646 | |
Items that are or may be subsequently reclassified to profit and loss: | |||||
Share of other comprehensive income of subsidiaries | 5 | (465.931) | (35.112) | ||
Share of other comprehensive income of associates | 6 | (1.430) | (2.253) | ||
Income tax from items that will be reclassified | 500 | 790 | |||
Total items that are or may be subsequently reclassified to profit and loss: | $ | (466.861) | $ | (36.575) | |
Other comprehensive income, net taxes | $ | (825.953) | $ | 664.071 | |
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD | $ | (347.292) | $ | 1.167.175 | |
The Notes are an integral part of the Condensed Separate Interim Financial Statements. |
Carlos Ignacio Gallego Palacio | Jaime León Montoya Vásquez | Joaquin Guillermo Molina Morales |
President | General Accountant | External Auditor - Professional Card No. 47170-T |
Professional Card No. 45056-T | Designed by PwC Contadores y Auditores S.A.S. |
Grupo Nutresa | 3 |
Condensed Separate Interim Financial Statements
Second Quarter
Separate Comprehensive Income Statement
From April 1st to June 30th (values expressed in millions of Colombian Pesos) (Unaudited information)
Notes | April-June | April-June | |||
2023 | 2022 | ||||
Operating revenue | 136.264 | 211.307 | |||
Share of profit for the period of subsidiaries | 5 | 137.747 | 207.658 | ||
Share of profit for the period of associates | 6 | (1.483) | 3.649 | ||
Gross profit | $ | 136.264 | $ | 211.307 | |
Administrative expenses | (814) | (2.331) | |||
Exchange differences on operating assets and liabilities | 361 | 122 | |||
Other operating income, net | 3 | - | |||
Operating profit | $ | 135.814 | $ | 209.098 | |
Financial income | 5 | 68 | |||
Financial expenses | (1.277) | (537) | |||
Exchange differences on non-operating assets and liabilities | (60) | 323 | |||
Income before tax | $ | 134.482 | $ | 208.952 | |
Current income tax | 1 | (2) | |||
Deferred income tax | 535 | (1.322) | |||
Net profit for the period | $ | 135.018 | $ | 207.628 | |
Earnings per share (*) | |||||
Basic, attributable to controlling interest (in Colombian pesos) | 294,96 | 453,58 | |||
(*) Calculated on 457.755.869 shares | |||||
OTHER COMPREHENSIVE INCOME | |||||
Items that are not subsequently reclassified to profit and loss: | |||||
Losses on actuarial defined benefit plans | (2.716) | (129) | |||
Equity investments at fair value | 7 | $ | (229.473) | $ | 331.596 |
Income tax from items that will not be reclassified | 951 | 45 | |||
Total items that are not subsequently reclassified to profit and loss | $ | (231.238) | $ | 331.512 | |
Items that are or may be subsequently reclassified to profit and loss: | |||||
Share of other comprehensive income of subsidiaries | 5 | (561.740) | 78.953 | ||
Share of other comprehensive income of associates | 6 | (2.816) | (699) | ||
Income tax from items that will be reclassified | 985 | 246 | |||
Total items that are or may be subsequently reclassified to profit and loss: | $ | (563.571) | $ | 78.500 | |
Other comprehensive income, net taxes | $ | (794.809) | $ | 410.012 | |
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD | $ | (659.791) | $ | 617.640 |
The Notes are an integral part of the Condensed Separate Interim Financial Statements.
Carlos Ignacio Gallego Palacio | Jaime León Montoya Vásquez | Joaquin Guillermo Molina Morales |
President | General Accountant | External Auditor - Professional Card No. 47170-T |
Professional Card No. 45056-T | Designed by PwC Contadores y Auditores S.A.S. |
Grupo Nutresa | 4 |
Condensed Separate Interim Financial Statements
Second Quarter
Separate Comprehensive Income Statement
From January 1st to June 30th (values expressed in millions of Colombian Pesos) (Unaudited information)
Share capital | issued | Paid-in- capital | Reserves | Retained earnings | Earnings for the period | Other comprehensiv e income, accumulated | Total |
Equity at December 31st of 2022 | 2.301 | 546.832 | 4.818.785 | 3 | 883.029 | 4.697.745 | 10.948.695 |
Profit for the period | - | - | - | - | 478.661 | - | 478.661 |
Other comprehensive income for the period | - | - | - | - | - | (825.953) | (825.953) |
Comprehensive income for the period | - | - | - | - | 478.661 | (825.953) | (347.292) |
Transfer to accumulated results | - | - | - | 883.029 | (883.029) | - | - |
Cash dividends (Note 8) | - | - | (618.135) | - | - | - | (618.135) |
Appropriation of reserves | - | - | 883.029 | (883.029) | - | - | - |
Equity at June 30th of 2023 | 2.301 | 546.832 | 5.083.679 | 3 | 478.661 | 3.871.792 | 9.983.268 |
Equity at December 31st of 2021 | 2.301 | 546.832 | 4.567.911 | 3 | 684.819 | 3.330.313 | 9.132.179 |
Profit for the period | - | - | - | - | 503.104 | - | 503.104 |
Other comprehensive income for the period | - | - | - | - | - | 664.071 | 664.071 |
Comprehensive income for the period | - | - | - | - | 503.104 | 664.071 | 1.167.175 |
Transfer to accumulated results | - | - | - | 684.819 | (684.819) | - | - |
Cash dividends (Note 8) | - | - | (433.953) | - | - | - | (433.953) |
Appropriation of reserves | - | - | 684.819 | (684.819) | - | - | - |
Equity at June 30th of 2022 | 2.301 | 546.832 | 4.818.777 | 3 | 503.104 | 3.994.384 | 9.865.401 |
The Notes are an integral part of the Condensed Separate Interim Financial Statements.
Carlos Ignacio Gallego Palacio | Jaime León Montoya Vásquez | Joaquin Guillermo Molina Morales |
President | General Accountant | External Auditor - Professional Card No. 47170-T |
Professional Card No. 45056-T | Designed by PwC Contadores y Auditores S.A.S. |
Grupo Nutresa | 5 |
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Grupo Nutresa SA published this content on 28 July 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 28 July 2023 22:52:08 UTC.
