Use of Judgments and Estimates (Tables)

12 Months Ended

Dec. 31, 2023

Use of Judgments and Estimates [Abstract]

Schedule of Sensitivity Analysis was Performed Considering Increase/Decrease Corporation’s Gross Margins

As of December 31, a sensitivity analysis was performed considering a 10% increase/decrease in the construction margins in the following sectors: i) buildings, ii) energy, iii) industry, iv) infrastructure, v) mining, vi) oil & gas, vii) water and sewage, and viii) various services, as shown below:

	2021			2022			2023
Revenue		2,467,477			2,451,067			2,443,984
Gross profit		93,995			(14,212	)		267,217
%		3.81			0.58			10.93
Plus 10%		4.19			0.64			12.02
Increase in profit (loss) before income tax		9,392			(1,475	)		26,550
		103,387			(15,687	)		293,767
Less 10%		3.43			0.52			9.84
Decrease in (loss) profit before income tax		(9,392	)		1,475			(26,550	)
		84,603			(12,737	)		240,667

Schedule of Pre-Tax Discount Rates

The pre-tax discount rates are the following:

	2022						2023
Discount rates	USD			PEN			USD			PEN
Lot I		5.41	%		7.21	%		5.04	%		6.12	%
Lot V		5.29	%		6.96	%		5.21	%		5.69	%
Lot III		6.57	%		8.22	%		5.62	%		6.93	%
Lot IV		6.57	%		8.22	%		5.62	%		6.93	%

Schedule of Impact on Pre Tax Profit

If, as of December 31, 2022 and 2023, the estimated rate had increased or decreased by 10%, the impact on pre-tax profit would not have been significant. This analysis assumes that all other variables remain constant:

In thousands of soles	2022		2023
10%		383		(1,359	)
(10%)		409		1,447