Financial Report, Company D1 S.A.S
Enviado por karollesmes • 28 de Agosto de 2023 • Trabajos • 9.808 Palabras (40 Páginas) • 44 Visitas
La Salle University
Economy, Business and Sustainable Development
Finance and International Trade
Financial Report, Company D1 S.A.S
Sixth Semester
Karol Natalia Lesmes Aponte
Darwin Andrés Cano Palencia
Mariana Córdoba Rodríguez
English For Finance
Teacher: Navarro Pérez Paula Andrea
Bogotá, Colombia August 2023
INTRODUCTION
The purpose of this work is to present the analysis of the financial statement for the years 2020, 2021 and 2022 of the company D1 S.A.S with the help of EMIS (In, On and For Emerging Markets), comparing it with the industry Supermarkets (Retail) to provide a solution to possible problems that may arise and help improve the profitability of the company.
D1 S.A.S is a store that, in addition to meeting the expectation of being the leading supermarket chain nationwide with affordable prices and good quality for consumers, D1, is the company with the most points of sale in Colombia, reaching 2,000 stores lo which means being closer to all Colombian homes, covering 87% of the territory, in 28 departments and 450 municipalities.
An important sustainable development goal for D1 is gender equity since women are a particularly important pillar of society. For this reason, currently, 51% of employees are women and 49% are men, likewise, women are represented in all areas of the company.
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D1 S.A.S. (Colombia)
Source:
Statement type: Annual, Individual
Period end date: 2022-12-31
Uñitas: Millions COP
Income Statement | 2022 | 2021 | 2020 |
Total, operating revenue | 13.957.675 | 9.946.527 | 7.369.849 |
Net sales revenue | 13.926.160 | 9.914.007 | 7.352.158 |
Cost of goods sold | -11.553.645 | -8.195.907 | -6.122.967 |
Gross profit | 2.372.515 | 1.718.100 | 1.229.192 |
Selling and distribution expenses | -1.096.222 | -839.137 | -678.333 |
Administrative expenses | -658.641 | -447.443 | -351.220 |
Net other operating result | 21.397 | 17.570 | 7.255 |
Other operating income | 31.515 | 32.520 | 17.690 |
Other operating expenses | -10.118 | -14.950 | -10.436 |
Operating profit (EBIT) | 639.049 | 449.090 | 206.894 |
EBITDA | 875.213 | 811.214 | 480.106 |
Financial result | -149.163 | -127.713 | -135.326 |
Finance income | 119.021 | 52.647 | 47.715 |
Finance Expenses | -268.184 | -180.360 | -183.041 |
Profit before income tax | 489.886 | 321.378 | 71.568 |
Income tax | -201.162 | -151.356 | 3.378 |
Profit after income tax | 288.724 | 170.021 | 74.946 |
Net Profit (Loss) for the Period | 288.724 | 170.021 | 74.946 |
Source: Self Made
Balance Sheet | 2022 | 2021 | 2020 |
Total, assets | 4.903.332 | 4.132.223 | 3.245.688 |
Non-current assets | 2.963.902 | 2.499.979 | 2.085.745 |
Property, plant and equipment | 2.930.763 | 2.480.550 | 1.981.128 |
Intangible assets and goodwill | 14.163 | 3.984 | 4.922 |
Other intangible assets | 14.163 | 3.984 | 4.922 |
Long-term financial assets | 001 | 001 | 001 |
Investments in subsidiaries | 001 | 001 | 001 |
Deferred assets | 18.977 | 15.445 | 99.695 |
Non-current deferred tax assets | 18.977 | 15.445 | 99.695 |
Current assets | 1.939.429 | 1.632.243 | 1.159.942 |
Inventories | 1.125.501 | 746.737 | 587.294 |
Trade and other receivables | 120.816 | 271.626 | 187.791 |
Current trade receivables | 38.957 | 98.981 | 187.791 |
Tax receivables | 81.859 | 172.646 | 000 |
Short term financial assets | 5.565 | 2.364 | 007 |
Other current financial assets | 5.565 | 2.364 | 007 |
Cash and Cash Equivalents | 556.289 | 543.488 | 382.302 |
Other current assets | 131.257 | 68.028 | 2.549 |
Total, equity and liabilities | 4.903.332 | 4.132.223 | 3.245.688 |
Total, equity | 149.730 | 131.239 | -38.782 |
Equity attributable to owners of the parent | 149.730 | 131.239 | -38.782 |
Issued capital | 1.080 | 1.080 | 1.080 |
Other reserves | 010 | 74.946 | 000 |
Retained earnings | 148.640 | 55.213 | -39.862 |
Total, liabilities | 4.753.602 | 4.000.984 | 3.284.470 |
Non-current liabilities | 2.146.656 | 1.805.819 | 1.473.830 |
Non-current loans and borrowings | 000 | 000 | 000 |
Other non-current payables | 2.146.656 | 1.805.819 | 1.473.830 |
Current liabilities | 2.606.946 | 2.195.164 | 1.810.640 |
Current loans and borrowings | 6.246 | 3.749 | 18.856 |
Trade and other payables | 2.384.839 | 2.086.313 | 1.789.794 |
Current trade payables | 2.384.839 | 2.086.313 | 1.789.794 |
Provisions for other liabilities and charges | 63.752 | 49.211 | 1.990 |
Current income tax liabilities | 152.110 | 55.892 | 000 |
Source: Self Made
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