Interim Financial Information
Marisa Lojas S.A. and Subsidiaries
September 30, 2022
with Independent Auditor's Review Report
Classificação Pública
Marisa Lojas S.A. and Subsidiaries
Interim financial information
September 30, 2022
Contents
Independent auditor's review report on interim financial information | ....................................................1 |
Interim financial information | |
Statements of financial position............................................................................................................ | 3 |
Statements of profit or loss .................................................................................................................. | 5 |
Statements of comprehensive income (loss)........................................................................................ | 6 |
Statements of changes in equity .......................................................................................................... | 7 |
Statements of cash flows ..................................................................................................................... | 8 |
Statements of value added .................................................................................................................. | 9 |
Notes to interim financial information ................................................................................................. | 10 |
Classificação Pública
São Paulo Corporate Towers
Av. Presidente Juscelino Kubitschek, 1.909
Vila Nova Conceição
04543-011 - São Paulo - SP - Brasil
Tel: +55 11 2573-3000 ey.com.br
A free translation from Portuguese into English of Independent Auditor's Review Report on Individual and Consolidated Interim Financial Information prepared in Brazilian currency in accordance with the rules issued by Brazilian Securities and Exchange Commission (CVM) applicable to the preparation of Quarterly Information Form (ITR)
Independent auditor's report on review of interim financial statements
The Shareholders and Officers
Marisa Lojas S.A.
São Paulo - SP
Introduction
We have reviewed the accompanying individual and consolidated interim financial information of Marisa Lojas S.A ("Company"), contained in the Quarterly Information Form (ITR) for the quarter ended September 30, 2022, comprising the statement of financial position as of September 30, 2022 and the related statements of profit or loss and of comprehensive income for the three and nine-month periods the ended, and of changes in equity and cash flows for the nine-month period then ended, including the explanatory notes.
Management is responsible for preparation of the individual and consolidated interim financial information in accordance with Accounting Pronouncement NBC TG 21 - Interim Financial Reporting, and IAS 34 - Interim Financial Reporting, issued by the Federal Accounting Counsel ("CFC") and International Accounting Standards Board (IASB), respectively, as well as for the fair presentation of this information in conformity with the rules issued by the Brazilian Securities and Exchange Commission (CVM) applicable to the preparation of the Quarterly Information Form (ITR). Our responsibility is to express a conclusion on this individual and consolidated interim financial information based on our review.
Scope of review
We conducted our review in accordance with Brazilian and International Standards on Review Engagements (NBC TR 2410 and ISRE 2410 - Review of Interim Financial Information performed by the Independent Auditor of the Entity, respectively). A review of interim financial information consists of making inquiries, primarily of persons 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 auditing standards 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.
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Uma empresa-membro da Ernst & Young Global Limited
Classificação Pública
Conclusion on the individual and consolidated interim financial information
Based on our review, nothing has come to our attention that causes us to believe that the accompanying individual and consolidated interim financial information included in the Quarterly Information Form referred to above was not prepared, in all material respects, in accordance with NBC TG 21 and IAS 34 applicable to the preparation of Quarterly Information Form (ITR), and presented consistently with the rules issued by the Brazilian Securities and Exchange Commission (CVM).
Other matters
Statements of value added
The abovementioned quarterly information includes the individual and consolidated statements of value added (SVA) for the nine-month period ended September 30, 2022, prepared under Company's Management responsibility and presented as supplementary information by IAS 34. These statements have been subject to review procedures performed together with the review of the quarterly information with the objective to conclude whether they are reconciled to the interim financial information and the accounting records, as applicable, and if its format and content are in accordance with the criteria set forth by NBC TG 09 - Statement of Value Added. Based on our review, nothing has come to our attention that causes us to believe that they were not prepared, in all material respects, consistently with the overall individual and consolidated interim financial information.
São Paulo, November 10, 2022.
ERNST & YOUNG
Auditores Independentes S.S.
CRC-2SP034519/O-6
Patricia Nakano Ferreira
Accountant CRC-1SP234620/O-4
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Classificação Pública
A free translation from Portuguese into English of Individual and Consolidated Interim Financial Information prepared in Brazilian currency in accordance with the rules issued by Brazilian Securities and Exchange Commission (CVM) applicable to the preparation of Quarterly Information Form (ITR)
Marisa Lojas S.A. and Subsidiaries
Statements of financial position
September 30, 2022 and December 31, 2021 (In thousands of reais - R$)
Individual | Consolidated | ||||
Note | 09/30/2022 | 12/31/2021 | 09/30/2022 | 12/31/2021 | |
Assets | |||||
Current assets | |||||
Cash and cash equivalents | 6.2 | 17,818 | 49,443 | 183,281 | 261,974 |
Marketable securities | 6.4 | 32,996 | 31,085 | 32,996 | 31,085 |
Financial instruments | 537 | 3,367 | 537 | 3,367 | |
Trade accounts receivable | 7.2 | 197,106 | 379,960 | 732,572 | 860,755 |
Inventories | 8.2 | 420,376 | 369,329 | 420,376 | 369,329 |
Related parties | 11.2 | 17,109 | 26,710 | - | - |
Taxes recoverable | 9.2 | 169,149 | 143,318 | 218,199 | 187,258 |
Other current assets | 32.5 | 32,861 | 25,847 | 55,555 | 63,540 |
Total current assets | 887,952 | 1,029,059 | 1,643,516 | 1,777,308 | |
Noncurrent assets | |||||
Trade accounts receivable | 7.2 | 19,953 | - | 19,953 | - |
Marketable securities | 6.4 | 32,294 | 38,740 | 39,082 | 45,693 |
Taxes recoverable | 9.2 | 555,672 | 584,651 | 601,520 | 638,297 |
Other noncurrent assets | 32.5 | 1,006 | 1,103 | 2,578 | 3,496 |
Deferred income and social contribution taxes | 10.3 | - | - | 122,682 | 69,482 |
Judicial deposits | 20.2 | 108,995 | 100,970 | 141,877 | 134,024 |
Total noncurrent assets | 717,920 | 725,464 | 927,692 | 890,992 | |
Investments | 12.2 | 362,313 | 389,007 | - | - |
Right-of-use asset | 14.2 | 786,916 | 525,587 | 787,061 | 525,616 |
Property and equipment | 13.2 | 93,765 | 112,114 | 96,934 | 113,188 |
Intangible assets | 13.4 | 115,170 | 101,909 | 127,785 | 116,081 |
Total noncurrent assets | 2,076,084 | 1,854,081 | 1,939,472 | 1,645,877 |
Total assets | 2,964,036 | 2,883,140 | 3,582,988 | 3,423,185 |
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Classificação Pública
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Marisa Lojas SA published this content on 02 December 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 02 December 2022 22:45:04 UTC.