XML 141 R96.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
Operating Segments (Details) - Schedule of Financial Statements by Operating Segments Performance - PEN (S/)
S/ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue S/ 4,301,475 S/ 4,405,124 S/ 4,141,398
Gross profit (loss) 695,568 499,520 476,706
Administrative expenses (219,370) (214,487) (243,204)
Other income and expenses 13,705 (290,614) (4,477)
Operating profit (loss) 489,903 (5,581) 229,025
Financial expenses (190,044) (156,474) (196,415)
Financial income 31,300 15,454 2,646
(Loss) gain on present value of financial asset or financial liability   (86,014)  
Interests for present value of financial asset or liability 2,576   (63,032)
Share of profit or loss in associates and joint ventures 3,011 1,907 (861)
Profit (loss) before income tax 336,746 (230,708) (28,637)
Income tax (195,625) (131,346) (46,405)
(Loss) profit from continuing operations 141,121 (362,054) (75,042)
Loss from discontinuing operations (26,774)
(Loss) profit for the year 141,121 (362,054) (101,816)
(Loss) profit from attributable to:      
Owners of the Company 84,599 (451,151) (141,770)
Non-controlling interest 56,522 89,097 39,954
Profit (loss) for the period 141,121 (362,054) (101,816)
Engineering And Construction [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue 2,653,466 2,679,198 2,753,987
Gross profit (loss) 277,550 (23,293) 139,035
Administrative expenses (116,215) (126,844) (125,094)
Other income and expenses (5,765) 79,114 40,301
Operating profit (loss) 155,570 (71,023) 54,242
Financial expenses (78,303) (70,040) (118,725)
Financial income 1,126 2,010 1,278
(Loss) gain on present value of financial asset or financial liability   (6,196)  
Interests for present value of financial asset or liability (283)   (2,395)
Share of profit or loss in associates and joint ventures (1) 13,511 (1,794)
Profit (loss) before income tax 78,109 (131,738) (67,394)
Income tax (80,377) (15,755) (14,140)
(Loss) profit from continuing operations     (81,534)
Loss from discontinuing operations    
(Loss) profit for the year (2,268) (147,493) (81,534)
(Loss) profit from attributable to:      
Owners of the Company (1,576) (145,695) (82,160)
Non-controlling interest (692) (1,798) 626
Profit (loss) for the period (2,268) (147,493) (81,534)
Energy [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue 682,682 633,792 541,859
Gross profit (loss) 102,277 118,934 110,078
Administrative expenses (16,030) (13,942) (14,575)
Other income and expenses 7,778 639 (4,400)
Operating profit (loss) 94,025 105,631 91,103
Financial expenses (20,279) (17,704) (13,436)
Financial income 2,553 1,692 298
(Loss) gain on present value of financial asset or financial liability   2,078  
Interests for present value of financial asset or liability (2,725)   (533)
Share of profit or loss in associates and joint ventures 2,940 3,098 2,833
Profit (loss) before income tax 76,514 94,795 80,265
Income tax (23,722) (30,905) (22,469)
(Loss) profit from continuing operations     57,796
Loss from discontinuing operations    
(Loss) profit for the year 52,792 63,890 57,796
(Loss) profit from attributable to:      
Owners of the Company 46,238 56,800 51,294
Non-controlling interest 6,554 7,090 6,502
Profit (loss) for the period 52,792 63,890 57,796
Infrastructure Toll roads [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue 596,759 614,525 515,382
Gross profit (loss) 101,444 105,400 81,964
Administrative expenses (20,447) (12,861) (14,460)
Other income and expenses 752 25,291 (3,683)
Operating profit (loss) 81,749 117,830 63,821
Financial expenses (24,360) (26,655) (27,568)
Financial income 7,361 2,119 2,544
(Loss) gain on present value of financial asset or financial liability   (267)  
Interests for present value of financial asset or liability (1,756)   (1,874)
Share of profit or loss in associates and joint ventures
Profit (loss) before income tax 62,994 93,027 36,923
Income tax (19,887) (19,587) (10,012)
(Loss) profit from continuing operations     26,911
Loss from discontinuing operations    
(Loss) profit for the year 43,107 73,440 26,911
(Loss) profit from attributable to:      
Owners of the Company 29,135 59,262 15,946
Non-controlling interest 13,972 14,178 10,965
Profit (loss) for the period 43,107 73,440 26,911
Infrastructure Transportation [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue 413,416 388,811 348,915
Gross profit (loss) 123,441 119,729 81,993
Administrative expenses (11,266) (10,806) (14,267)
Other income and expenses 1,905 (3,042) 1,537
Operating profit (loss) 114,080 105,881 69,263
Financial expenses (6,550) (7,235) (8,298)
Financial income 7,505 2,440 520
(Loss) gain on present value of financial asset or financial liability    
Interests for present value of financial asset or liability (362)  
Share of profit or loss in associates and joint ventures
Profit (loss) before income tax 114,673 101,086 61,485
Income tax (36,046) (31,836) (19,382)
(Loss) profit from continuing operations     42,103
Loss from discontinuing operations    
(Loss) profit for the year 78,627 69,250 42,103
(Loss) profit from attributable to:      
Owners of the Company 58,970 51,937 31,577
Non-controlling interest 19,657 17,313 10,526
Profit (loss) for the period 78,627 69,250 42,103
Infrastructure Water treatment [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue 4,801 4,412 3,650
Gross profit (loss) 2,742 4,644 1,322
Administrative expenses (917) (947) (449)
Other income and expenses (41) 4
Operating profit (loss) 1,784 3,697 877
Financial expenses (450) (1,691) (124)
Financial income 706 223 510
(Loss) gain on present value of financial asset or financial liability    
Interests for present value of financial asset or liability  
Share of profit or loss in associates and joint ventures
Profit (loss) before income tax 2,040 2,229 1,263
Income tax (643) (746) (500)
(Loss) profit from continuing operations     763
Loss from discontinuing operations    
(Loss) profit for the year 1,397 1,483 763
(Loss) profit from attributable to:      
Owners of the Company 1,397 1,483 763
Non-controlling interest
Profit (loss) for the period 1,397 1,483 763
Real Estate [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue 220,015 367,276 239,391
Gross profit (loss) 64,174 151,797 42,025
Administrative expenses (18,301) (15,932) (14,911)
Other income and expenses 2,751 (5,014) 1,337
Operating profit (loss) 48,624 130,851 28,451
Financial expenses (9,590) (9,407) (11,927)
Financial income 7,103 1,086 470
(Loss) gain on present value of financial asset or financial liability   2,616  
Interests for present value of financial asset or liability 5,303   1,779
Share of profit or loss in associates and joint ventures 73 626 831
Profit (loss) before income tax 51,513 125,772 19,604
Income tax (23,316) (42,885) (6,644)
(Loss) profit from continuing operations     12,960
Loss from discontinuing operations    
(Loss) profit for the year 28,197 82,887 12,960
(Loss) profit from attributable to:      
Owners of the Company 11,441 31,094 794
Non-controlling interest 16,756 51,793 12,166
Profit (loss) for the period 28,197 82,887 12,960
Parent Company and Other Entities [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue 96,338 68,091 67,202
Gross profit (loss) 14,501 11,702 3,372
Administrative expenses (29,545) (35,543) (46,193)
Other income and expenses 2,776 (332,399) (38,705)
Operating profit (loss) (12,268) (356,240) (81,526)
Financial expenses (96,632) (65,285) (46,265)
Financial income 52,843 52,271 40,740
(Loss) gain on present value of financial asset or financial liability   (84,245)  
Interests for present value of financial asset or liability 2,399   (72,411)
Share of profit or loss in associates and joint ventures 172,459 14,338 35,686
Profit (loss) before income tax 118,801 (439,161) (123,776)
Income tax (6,555) 10,397 26,808
(Loss) profit from continuing operations     (96,968)
Loss from discontinuing operations     (26,716)
(Loss) profit for the year 112,246 (428,764) (123,684)
(Loss) profit from attributable to:      
Owners of the Company 112,193 (428,905) (123,637)
Non-controlling interest 53 141 (47)
Profit (loss) for the period 112,246 (428,764) (123,684)
Eliminations [Member]      
Schedule of Financial Statements by Operating Segments [Line Items]      
Revenue (366,002) (350,981) (328,988)
Gross profit (loss) 9,439 10,607 16,917
Administrative expenses (6,649) 2,388 (13,255)
Other income and expenses 3,549 (55,203) (868)
Operating profit (loss) 6,339 (42,208) 2,794
Financial expenses 46,120 41,543 29,928
Financial income (47,897) (46,387) (43,714)
(Loss) gain on present value of financial asset or financial liability    
Interests for present value of financial asset or liability   12,402
Share of profit or loss in associates and joint ventures (172,460) (29,666) (38,417)
Profit (loss) before income tax (167,898) (76,718) (37,007)
Income tax (5,079) (29) (66)
(Loss) profit from continuing operations     (37,073)
Loss from discontinuing operations     (58)
(Loss) profit for the year (172,977) (76,747) (37,131)
(Loss) profit from attributable to:      
Owners of the Company (173,199) (77,127) (36,347)
Non-controlling interest 222 380 (784)
Profit (loss) for the period S/ (172,977) S/ (76,747) S/ (37,131)