XML 240 R195.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature - PEN (S/)
S/ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services S/ 3,605,907 S/ 3,905,604 S/ 3,664,692
Administrative expenses 219,370 214,487 243,204
Total 3,825,277 4,120,091 3,907,896
Salaries, wages and fringe benefits [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total [1] 1,092,223 1,351,920 1,395,034
Services provided by third-parties [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total 1,329,795 1,382,876 1,370,225
Purchase of goods [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total 729,521 633,925 687,148
Other management charges [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total [2] 407,702 372,748 238,651
Amortization [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total 160,879 102,035 105,220
Depreciation [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total [3] 76,026 74,988 87,488
Impairment of accounts receivable [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total [4] 174,107 9,622
Taxes [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total 29,131 16,740 5,845
Impairment of plant and equipment [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total 10,752 5,679
Impairment of inventory [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Total 2,984
Cost Of Sales And Services [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services     3,664,692
Cost Of Sales And Services [Member] | Salaries, wages and fringe benefits [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [1]     1,261,797
Cost Of Sales And Services [Member] | Services provided by third-parties [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services     1,300,533
Cost Of Sales And Services [Member] | Purchase of goods [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services     687,105
Cost Of Sales And Services [Member] | Other management charges [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [2]     222,028
Cost Of Sales And Services [Member] | Amortization [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services     98,977
Cost Of Sales And Services [Member] | Depreciation [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [3]     70,285
Cost Of Sales And Services [Member] | Impairment of accounts receivable [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [4]     9,622
Cost Of Sales And Services [Member] | Taxes [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services     5,682
Cost Of Sales And Services [Member] | Impairment of plant and equipment [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services     5,679
Cost Of Sales And Services [Member] | Impairment of inventory [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services     2,984
Administrative expenses [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses     243,204
Administrative expenses [Member] | Salaries, wages and fringe benefits [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [1]     133,237
Administrative expenses [Member] | Services provided by third-parties [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses     69,692
Administrative expenses [Member] | Purchase of goods [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses     43
Administrative expenses [Member] | Other management charges [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [2]     16,623
Administrative expenses [Member] | Amortization [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses     6,243
Administrative expenses [Member] | Depreciation [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [3]     17,203
Administrative expenses [Member] | Impairment of accounts receivable [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [4]    
Administrative expenses [Member] | Taxes [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses     163
Administrative expenses [Member] | Impairment of plant and equipment [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses    
Administrative expenses [Member] | Impairment of inventory [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses    
Cost Of Sales And Services One [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services   3,905,604  
Cost Of Sales And Services One [Member] | Salaries, wages and fringe benefits [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [1]   1,226,807  
Cost Of Sales And Services One [Member] | Services provided by third-parties [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services   1,332,787  
Cost Of Sales And Services One [Member] | Purchase of goods [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services   633,925  
Cost Of Sales And Services One [Member] | Other management charges [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [2]   364,887  
Cost Of Sales And Services One [Member] | Amortization [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services   98,529  
Cost Of Sales And Services One [Member] | Depreciation [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [3]   58,011  
Cost Of Sales And Services One [Member] | Impairment of accounts receivable [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [4]   170,987  
Cost Of Sales And Services One [Member] | Taxes [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services   16,188  
Cost Of Sales And Services One [Member] | Impairment of plant and equipment [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services   3,483  
Cost Of Sales And Services One [Member] | Impairment of inventory [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services    
Administrative expenses One [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses   214,487  
Administrative expenses One [Member] | Salaries, wages and fringe benefits [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [1]   125,113  
Administrative expenses One [Member] | Services provided by third-parties [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses   50,089  
Administrative expenses One [Member] | Purchase of goods [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses    
Administrative expenses One [Member] | Other management charges [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [2]   7,861  
Administrative expenses One [Member] | Amortization [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses   3,506  
Administrative expenses One [Member] | Depreciation [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [3]   16,977  
Administrative expenses One [Member] | Impairment of accounts receivable [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [4]   3,120  
Administrative expenses One [Member] | Taxes [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses   552  
Administrative expenses One [Member] | Impairment of plant and equipment [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses   7,269  
Administrative expenses One [Member] | Impairment of inventory [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses    
Cost Of Sales And Services Two [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services 3,605,907    
Cost Of Sales And Services Two [Member] | Salaries, wages and fringe benefits [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [1] 965,685    
Cost Of Sales And Services Two [Member] | Services provided by third-parties [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services 1,267,385    
Cost Of Sales And Services Two [Member] | Purchase of goods [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services 729,521    
Cost Of Sales And Services Two [Member] | Other management charges [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [2] 394,894    
Cost Of Sales And Services Two [Member] | Amortization [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services 157,132    
Cost Of Sales And Services Two [Member] | Depreciation [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [3] 62,939    
Cost Of Sales And Services Two [Member] | Impairment of accounts receivable [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services [4]    
Cost Of Sales And Services Two [Member] | Taxes [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services 28,351    
Cost Of Sales And Services Two [Member] | Impairment of plant and equipment [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services    
Cost Of Sales And Services Two [Member] | Impairment of inventory [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Cost of goods and services    
Administrative expenses Two [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses 219,370    
Administrative expenses Two [Member] | Salaries, wages and fringe benefits [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [1] 126,538    
Administrative expenses Two [Member] | Services provided by third-parties [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses 62,410    
Administrative expenses Two [Member] | Purchase of goods [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses    
Administrative expenses Two [Member] | Other management charges [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [2] 12,808    
Administrative expenses Two [Member] | Amortization [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses 3,747    
Administrative expenses Two [Member] | Depreciation [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [3] 13,087    
Administrative expenses Two [Member] | Impairment of accounts receivable [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses [4]    
Administrative expenses Two [Member] | Taxes [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses 780    
Administrative expenses Two [Member] | Impairment of plant and equipment [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses    
Administrative expenses Two [Member] | Impairment of inventory [Member]      
Costs and Expenses by Nature (Details) - Schedule of Costs and Expenses by Nature [Line Items]      
Administrative expenses    
[1] For the years ended December 31, salaries, wages and fringe benefits comprises the following:
[2] In 2023, mainly corresponds to: a) Increase in project activities of the subsidiary Cumbra Peru S.A. for S/ 20.1 million (S/ 7.6 million for commissions on bonds of the Intipunku Consortium, S/ 12.5 million in Vial Y Vives DSD Quebrada Blanca project, higher costs for increased activity); b) in the subsidiary Unna Energia S. A. for S/ 16.8 million for the increase in royalties according to the license contracts of lot III, resulting from the increase of 160% in oil production and a decrease of 12.4% in the average price. In 2023 the additional production was 334 thousand barrels at an average price per barrel of US$ 81.73.
[3] For the years ended December 31, depreciation comprises the following:
[4] For the years ended December 31, impairment of accounts receivable and other accounts receivables include the following: