Discountinued Operations and Non-current Asset Classified as Held for Sale (Tables)

12 Months Ended

Dec. 31, 2018

Statement [LineItems]

Summary of Non-current Assets and Liabilities Held for Sale

	At December 31, 2018 Adexus S.A.
		(planned)
Assets
Cash and cash equivalents			6,074
Trade accounts receivables, net			157,351
Inventories, net			3,999
Other accounts receivable			80,374
Total assets			247,798
Liabilities
Other accounts payable			71,810
Accounts payable			148,817
Deferred income tax liabilities			5,201
Total liabilities			225,828
Total net assets			21,970

CAM Servicios del Peru SA and CAM Chile SA[member]

Statement [LineItems]

Summary on the Financial Performance and Cash Flow Information

The Company reclassified financial results and present cash flow of discontinued operations, GMD S.A., Stracon GyM S.A., CAM Servicios del Peru S.A., CAM Chile S.A. (completed) and Adexus S.A. (planned) for 2016 and 2017 as follows:

	Reclassification
	2016			discontinued operations						2016
	Audited			Completed			Planned			Reclassified
Revenues		6,190,317			(1,939,983	)		(113,025	)		4,137,309
Operating costs		(5,633,022	)		1,714,498			97,304			(3,821,220	)
Gross profit (loss)		557,295			(225,485	)		(15,721	)		316,089
Administrative expenses		(382,393	)		87,855			16,235			(278,303	)
Other (expenses) income, net		(13,374	)		(9,162	)		176			(22,360	)
Gain from the sale of investments		46,336			—			—			46,336
Operating profit (loss)		207,864			(146,792	)		690			61,762
Financial expenses		(221,664	)		18,384			5,225			(198,055	)
Financial income		20,645			(2,420	)		—			18,225
Share of the profit or loss in associates and joint ventures		(589,710	)		(356	)		—			(590,066	)
(Loss) profit before income tax		(582,865	)		(131,184	)		5,915			(708,134	)
Income tax		119,272			34,772			(1,862	)		152,182
(Loss) profit from continuing operations		(463,593	)		(96,412	)		4,053			(555,952	)
Profit (loss) from discontinued operations		11,995			96,412			(4,053	)		104,354
Loss of the year		(451,598	)								(451,598	)
(Loss) earnings per share from continuing operations attributable to owners of the company during the year		(0.790	)								(0.916	)

	Discontinued operations
	Completed			Planned
Cash flows relating to the discontinued operations are as follows:
Operating cash flows		125,048			39,318
Investing cash flows		(73,127	)		17,639
Financing cash flows		(111,303	)		66,886
Net increase generated in subsidiary		(59,382	)		123,843

	Reclassification
	2017			discontinued operations						2017
	Restated (i)			Completed			Planned			Reclassified
Revenues		6,080,142			(1,782,105	)		(284,024	)		4,014,013
Operating costs		(5,407,355	)		1,656,114			239,680			(3,511,561	)
Gross profit (loss)		672,787			(125,991	)		(44,344	)		502,452
Administrative expenses		(429,181	)		73,966			32,761			(322,454	)
Other (expenses) income, net		(20,545	)		(13,159	)		835			(32,869	)
Gain (loss) from the sale of investments		56,099			(21,554	)		—			34,545
Operating profit (loss)		279,160			(86,738	)		(10,748	)		181,674
Financial expenses		(185,445	)		23,913			10,755			(150,777	)
Financial income		15,407			(1,401	)		(264	)		13,742
Share of the profit or loss in associates and joint ventures		1,327			(854	)		—			473
Profit (loss) before income tax		110,449			(65,080	)		(257	)		45,112
Income tax		(59,097	)		12,939			(147	)		(46,305	)
Profit (loss) from continuing operations		51,352			(52,141	)		(404	)		(1,193	)
Profit from discontinued operations		157,886			52,141			404			210,431
Profit of the year		209,238									209,238
(Loss) earnings per share from continuing operations attributable to owners of the company during the year		(0.014	)								(0.101	)

(i) See Nota 2.31

	Discontinued operations
	Completed			Planned
Cash flows relating to the discontinued operations are as follows:
Operating cash flows		149,687			6,083
Investing cash flows		(10,377	)		(19,570	)
Financing cash flows		(136,165	)		14,059
Net increase generated in subsidiary		3,145			572

Discontinued operations as at December 31, 2018 are as follows:

	Discontinued operations
	Grupo CAM and Stracon GyM			Adexus S.A.
	(Completed)			(Planned)
Revenues		1,010,739			302,936
Operating costs		(968,375	)		(263,455	)
Gross profit		42,364			39,481
Administrative expenses		(56,950	)		(32,730	)
Other (expenses) income, net		860			(4,519	)
Operating (loss) profit		(13,726	)		2,232
Financial expenses		(19,971	)		(12,786	)
Financial income		6,253			611
Loss before income tax		(27,444	)		(9,943	)
Income tax		7,112			2,325
Loss from discontinued operations		(20,332	)		(7,618	)
Cash flows relating to the discontinued operations are as follows:
Operating cash flows		6,967			36,450
Investing cash flows		(11,474	)		(18,141	)
Financing cash flows		526			(21,422	)
Net increase generated in subsidiary		(3,981	)		(3,113	)