Financial Position Statement and Income Statement of The Company Backus
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ScribdTranslationsFinancial Position Statement and Income Statement of The Company Backus
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ScribdTranslationsUNION OF PERUVIAN BREWERIES BACKUS S.A.
Consolidated statement of financial position as of December 31, 2021 and 2020
Note 2021
S/0
Active
Current assets
Cash effect and cash equivalent 7 376,822
Accounts receivable 8 111,244
Accounts receivable from related entities 9 614,023
Other accounts receivable 10 35,620
Inventories 11 400,253
Expenses contracted in advance 26,426
Derivatives financial instruments 12 49,461
Total current assets 1,613,849
Non-current asset
Financial assets at fair value through
other integral results 6,466
Investments in subsidiaries 13 4,075,766
Investment properties 16 12,234
Property, plant and equipment 14 2,026,307
Intangible assets 15 1,662,051
Total non-current assets 7,782,824
Total asset 9,396,673
2020 Note
S/0
Liabilities and equity
Current liabilities
186,112 Financial obligations 17
335,496 Accounts payable commercial 18
131,334 Accounts payable to related entities 9
30,901 Deferred tax liability 27-c)
745,294 Other accounts payable 19
16,758 Provisions 20
1,445,895 Provision for employee benefits 21
Derivatives financial instruments 12
Total current liabilities
Non-current liabilities
Financial Obligations 17
6,469 Other long-term accounts payable 19
1,482,469 Provisions 20
12,367 Provision for employee benefits 21
1,878,293 Deferred tax liability 22
308,740 Total non-current liabilities
3,688,338 Total assets
Heritage 23
Issued capital
Additional capital
Investment actions
Issue premium
Other capital reserves
Other reserves of equity
Accrued results
Total assets
6,733,729 Total liabilities and equity
2021 2020
S/0 S/0
951,628 15,326
1,064,793 1,152,055
2,240,420 1,652,773
18,112
399,887 267,652
183,382 172,021
2,757 5,259
15,486
4,858,353 3,283,198
38,531 43,022
210,496 193,423
38,235 75,283
25,437 36,699
848,316 153,646
1,161,015 502,073
6,019,368 3,785,271
778,676 778,985
74,947 74,947
569,515 569,515
10,261 14,715
247,057 243,782
43,688 31,799
1,673,683 1,264,145
3,377,305 2,948,458
9,396,673 6,733,729
Gloria S.A. Dairy and Subsidiaries
Consolidated statement of comprehensive income
For the years ended December 31, 2021 and 2020
Note 2021
S/0
Sales Revenue 5 4,922,352
Other operational income 5 101,940
Total income 5,024,292
Cost of sales 24 -1,738,000
Gross profit 3,286,292
Selling and distribution expenses 24 -2,564,234
Administrative expenses 24 -488,645
Other income 25 184,522
Other expenses 25 -35,461
Net operating expenses -2,903,818
Profit from operating activity 382,474
Participation in the results of subsidiaries 13 1,485,704
Financial income 26 34,770
Financial expenses 26 -18,526
Net exchange difference 3.1 -32,956
Result before income tax 1,851,466
Expense for income tax 27 -123,448
Net profit of the year 1,728,018
Basic utility diluted by action in soles 29
Class A common shares 12.80
Common Class B Shares 14.08
Investment actions 1.28
2020
S/0
3,680,801
46,780
3,727,581
-1,122,349
2,605,232
-2,093,123
-361,575
78,239
-21,976
-2,398,435
206,797
1,162,913
12,098
-16,374
-22,741
1,342,693
-78,516
1,264,177
9.36
10:30
0.94
