AMERICANAS S.A. (A free translation of the original in Portuguese)
Americanas S.A. (formerly named "B2W - Companhia Digital")
Quarterly information (ITR) at June 30, 2022 and
report on review of quarterly information
DPT:RIO DE JANEIROAMERICANASAMERICANASSAJUE22.ITR
(A free translation of the original in Portuguese)
Report on review of quarterly information
To the Board of Directors and Shareholders
Americanas S.A.
Introduction
We have reviewed the accompanying parent company and consolidated interim accounting information of Americanas S.A. ("Company") (formerly named "B2W - Companhia Digital"), included in the Quarterly Information Form (ITR) for the quarter ended June 30, 2022, comprising the balance sheet at that date and the statements of income and comprehensive income for the quarter and six-month period then ended, and the statements of changes in equity and cash flows for the six-month period then ended, and explanatory notes.
Management is responsible for the preparation of the parent company and consolidated interim accounting information in accordance with the accounting standard CPC 21 - "Interim Financial Reporting", of the Brazilian Accounting Pronouncements Committee (CPC) and International Accounting Standard (IAS) 34 - "Interim Financial Reporting" issued by the International Accounting Standards Board (IASB), as well as the presentation of this information in accordance with the standards issued by the Brazilian Securities Commission (CVM), applicable to the preparation of the Quarterly Information (ITR). Our responsibility is to express a conclusion on this interim accounting information based on our review.
Scope of review
We conducted our review in accordance with Brazilian and International Standards on Reviews of Interim Financial Information (NBC TR 2410 - "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", and ISRE 2410 - "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", respectively). A review of interim information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Brazilian and International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Conclusion on the interim information
Based on our review, nothing has come to our attention that causes us to believe that the accompanying parent company and consolidated interim accounting information included in the quarterly information referred to above has not been prepared, in all material respects, in accordance with CPC 21 and IAS 34 applicable to the preparation of the Quarterly Information, and presented in accordance with the standards issued by the CVM.
2
PricewaterhouseCoopers Auditores Independentes Ltda., Rua do Russel, 804, 6o e 7o, Ed. Manchete, Rio de Janeiro, RJ, Brasil, 22210-907
T: 4004-8000, www.pwc.com.br
DPT:RIO DE JANEIROAMERICANASAMERICANASSAJUE22.ITR
Americanas S.A.
Other matters
Statements of value added
The quarterly information referred to above includes the parent company and consolidated statements of value added for the six-month period ended June 30, 2022. These statements are the responsibility of the Company's management and are presented as supplementary information under IAS 34. These statements have been subjected to review procedures performed together with the review of the interim accounting information for the purpose of concluding whether they are reconciled with the interim accounting information and accounting records, as applicable, and if their form and content are in accordance with the criteria defined in the accounting standard CPC 09 - "Statement of Value Added". Based on our review, nothing has come to our attention that causes us to believe that these statements of value added have not been properly prepared, in all material respects, in accordance with the criteria established in this accounting standard, and consistent with the parent company and consolidated interim accounting information taken as a whole.
Rio de Janeiro, August 11, 2022
PricewaterhouseCoopers
Auditores Independentes Ltda.
CRC 2SP000160/O-5
Claudia Eliza Medeiros de Miranda
Contadora CRC 1RJ087128/O-0
3
DPT:RIO DE JANEIROAMERICANASAMERICANASSAJUE22.ITR
Americanas S.A.
Balance Sheet
In thousands of reais
Parent Company | Consolidated | |||||||
ASSETS | Note | 6/30/2022 | 12/31/2021 | 6/30/2022 | 12/31/2021 | |||
CURRENT | ||||||||
Cash and cash equivalents | 6 | 2,401,185 | 2,459,795 | 2,482,054 | 2,706,888 | |||
Marketable securities | 7 | 2,364,505 | 3,253,854 | 4,085,433 | 4,224,180 | |||
Accounts receivable - Related parties | 5,282 | 28,246 | - | - | ||||
Client accounts receivable | 8 | 4,020,017 | 6,518,566 | 4,663,668 | 7,021,579 | |||
Inventories | 9 | 5,094,096 | 4,854,951 | 5,336,626 | 5,227,990 | |||
Recoverable taxes | 10 | 1,378,079 | 1,320,043 | 1,540,144 | 1,458,840 | |||
Prepaid expenses | 55,165 | 26,768 | 65,426 | 80,284 | ||||
Other current assets | 1,088,837 | 1,070,562 | 1,152,023 | 1,193,127 |
Total current assets | 16,407,166 | 19,532,785 | 19,325,374 | 21,912,888 | ||||
NON CURRENT | ||||||||
Marketable securities | 7 | 175,725 | 89,503 | 184,082 | 73,345 | |||
Recoverable taxes | 10 | 3,959,199 | 3,796,275 | 3,968,815 | 3,811,455 | |||
Deferred income tax and social contribution | 11 | 2,110,835 | 1,874,190 | 2,463,977 | 2,008,710 | |||
Judicial deposits | 433,808 | 384,835 | 462,636 | 414,404 | ||||
Account Receivable - Related parties | 12 | 4,081 | 2,266 | 4,266 | - | |||
Accounts receivable from shareholders - Share subscription plan | 8,438 | 7,990 | 8,438 | 7,990 | ||||
Other non-current assets | 85,295 | 79,259 | 89,020 | 86,380 | ||||
Investments | 13 | 5,243,459 | 4,700,283 | 533,775 | 8,558 | |||
Fixed assets | 14 | 3,980,864 | 4,026,745 | 4,411,875 | 4,473,081 | |||
Intangible assets | 15 | 4,752,235 | 4,105,396 | 8,861,371 | 8,369,891 | |||
Rights-of-use assets | 16 | 2,563,112 | 2,860,422 | 3,050,399 | 3,352,110 | |||
Total non-current assets | 23,317,051 | 21,927,164 | 24,038,654 | 22,605,924 | ||||
TOTAL ASSETS | 39,724,217 | 41,459,949 | 43,364,028 | 44,518,812 |
The management's explanatory notes are an integral part of the interim accounting information.
1
Americanas S.A.
Balance Sheet
In thousands of reais
Parent Company | Consolidated | |||||||
LIABILITIES AND SHAREHOLDERS' EQUITY | Note | 6/30/2022 | 12/31/2021 | 6/30/2022 | 12/31/2021 | |||
CURRENT | ||||||||
Suppliers | 17 | 5,747,901 | 8,743,844 | 5,552,881 | 8,646,372 | |||
Borrowings and financing | 18 | 1,478,671 | 1,305,995 | 490,548 | 946,155 | |||
Accounts payable - Related parties | 199,760 | 167,848 | 10,779 | 11,678 | ||||
Debentures | 19 | 1,251,882 | 174,013 | 1,176,300 | 106,759 | |||
Salaries, provisions and social contributions | 186,008 | 185,661 | 309,302 | 308,177 | ||||
Accounts payable - Business combination | 20 | 86,927 | - | 117,552 | 41,761 | |||
Taxes payable | 21 | 180,000 | 163,704 | 243,130 | 223,247 | |||
Income tax and social contribution | - | - | 6,241 | 7,761 | ||||
Proposed dividends and shares | - | 508,306 | - | 508,306 | ||||
Provision for legal proceedings and contingencies | 22 | 74,744 | 64,412 | 127,233 | 125,085 | |||
Advances received from clients | 100,333 | 136,276 | 987,447 | 724,111 | ||||
Lease liability | 545,239 | 632,944 | 692,566 | 766,900 | ||||
Other current liabilities | 630,122 | 661,563 | 771,379 | 920,542 | ||||
Total current liabilities | 10,481,587 | 12,744,566 | 10,485,358 | 13,336,854 | ||||
NON-CURRENT LIABILITIES | ||||||||
Borrowings and financing | 18 | 3,966,093 | 2,136,070 | 12,824,629 | 9,245,885 | |||
Debentures | 19 | 6,917,781 | 7,694,951 | 1,031,183 | 2,041,952 | |||
Provision for legal proceedings and contingencies | 22 | 498,664 | 429,731 | 748,066 | 735,440 | |||
Accounts payable - Business combination | 20 | 139,360 | 14,558 | 480,902 | 351,180 | |||
Lease liability | 2,222,069 | 2,411,935 | 2,613,843 | 2,818,421 | ||||
Provision for investment losses | 321,347 | 43,116 | - | - | ||||
Other non current liabilities | 71,283 | 74,046 | 74,014 | 78,104 | ||||
Total non-current liabilities | 14,136,597 | 12,804,407 | 17,772,637 | 15,270,982 | ||||
SHAREHOLDERS EQUITY | ||||||||
Capital | 23 (b) | 15,358,469 | 14,882,609 | 15,358,469 | 14,882,609 | |||
Capital reserves | 301,002 | 262,470 | 301,002 | 262,470 | ||||
Profit reserves | 625,070 | 1,212,941 | 625,070 | 1,212,941 | ||||
Other comprehensive results | (714,244) | (219,440) | (714,244) | (219,440) | ||||
Treasury shares | 23 (c) | (229,028) | (227,604) | (229,028) | (227,604) | |||
Result of the quarter | (235,236) | - | (235,236) | - | ||||
Total shareholders' equity | 15,106,033 | 15,910,976 | 15,106,033 | 15,910,976 | ||||
TOTAL LIABILITIES AND SHAREHOLDERS EQUITY | 39,724,217 | 41,459,949 | 43,364,028 | 44,518,812 |
The management's explanatory notes are an integral part of the interim accounting information.
This is an excerpt of the original content. To continue reading it, access the original document here.
Attachments
- Original Link
- Original Document
- Permalink
Disclaimer
Americanas SA published this content on 11 August 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 11 August 2022 22:28:04 UTC.
