Inventories, Net (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of Inventories [Abstract]

Schedule of Inventories

As of December 31, this caption comprises:

In thousands of soles	2022			2023
Land (a)		118,603			117,791
Work in progress - Real estate (b)		126,598			127,008
Finished properties (c)		47,643			38,970
Construction materials (d)		42,475			52,479
Merchandise and supplies (e)		83,512			100,103
		418,831			436,351
Allowance for inventory write-downs (f)		(6,495	)		(5,572	)
		412,336			430,779
Current		346,783			360,497
Non-current		65,553			70,282
		412,336			430,779

(a) Land includes properties for the development of the following projects of the subsidiary Viva Negocio Inmobiliario S.A.C.:

(b) As of December 31, the real estate construction in progress item includes the following projects:

(c) As of December 31, the finished property line item includes the following real estate projects:

(d) As of December 31, 2023, construction materials correspond mainly to the different projects of the subsidiary Cumbra Peru S.A. for S/ 49.5 million (Cumbra Peru S.A. for S/ 39.9 million as of December 31, 2022).

(e) As of December 31, 2022 and 2023, corresponds mainly to batteries, coils, aluminum sheets, labels and covers used for the operation, maintenance and repair of the subsidiary of Tren Urbano de Lima S.A.

(f) The changes in this estimate as of December 31, are shown below:

Schedule of Land Includes Properties for the Development

Land includes properties for the development of the following projects of the subsidiary Viva Negocio Inmobiliario S.A.C.:

In thousands of soles	2022		2023
Lurin (a.1)		47,365		46,361
San Isidro (a.2)		56,499		56,634
Barranco (a.3)		14,739		14,796
		118,603		117,791

(a.1) Land located in the district of Lurin, province of Lima, destined for industrial development. With an area of 71.4 hectares, which corresponds to the subsidiary Inmobiliaria Almonte S.A.C.

(a.2) Land located at Calle David Samanez Ocampo N° 140 in the district of San Isidro, for the development of a real estate housing project; with an area of 0.125 hectares, which corresponds to the subsidiary Inmobiliaria Pezet 417 S.A.C.

(a.3) Land located at Calle Paul Harris N° 332 and N° 336 in the district of Barranco, for the development of a housing real estate project; with an area of 0.062 hectares, which corresponds to the Paul Harris project.

Schedule of Real Estate Work in Progress

As of December 31, the real estate construction in progress item includes the following projects:

In thousands of soles	2022		2023
Los Parques de Comas		82,518		79,433
Los Parques del Mar		20,295		20,524
Los Parques del Callao		16,040		18,901
Los Parques de Piura		5,515		5,818
Others		2,230		2,332
		126,598		127,008

Schedule of Finished Properties

As of December 31, the finished property line item includes the following real estate projects:

In thousands of soles	2022		2023
Los Parques de Comas		18,737		20,431
Los Parques de Carabayllo III		7,857		5,843
Strip Callao		6,285		6,285
Los Parques del Mar		4,542		1,373
Huancayo		4,580		3,384
Los Parques de Callao		3,793		498
Los Parques de Piura		19		19
Others		1,830		1,137
		47,643		38,970

Schedule of Changes in this Estimate

The changes in this estimate as of December 31, are shown below:

In thousands of soles	2021			2022			2023
Balance at January, 1		6,252			8,641			6,495
Additions		2,984			-			-
Write-off		-			(1,671	)		(671	)
Others		(595	)		(475	)		(252	)
Balance at December, 31		8,641			6,495			5,572