XML 116 R77.htm IDEA: XBRL DOCUMENT v3.19.1
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 )