DocuSign Envelope ID: C9A9A378-B0B5-41B5-B8AC-06E0CFCE795D
(A free translation of the original in Portuguese)
Fleury S.A.
Quarterly Information (ITR) at March 31, 2023
and report on review of quarterly information
DocuSign Envelope ID: C9A9A378-B0B5-41B5-B8AC-06E0CFCE795D
(A free translation of the original in Portuguese)
Report on review of quarterly information
To the Board of Directors and Shareholders
Fleury S.A.
Introduction
We have reviewed the accompanying parent company and consolidated interim accounting information of Fleury S.A. ("Company"), included in the Quarterly Information Form (ITR) for the quarter ended March 31, 2023, comprising the balance sheet at that date and the statements of income, comprehensive income, changes in equity and cash flows for the quarter 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 did 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
DocuSign Envelope ID: C9A9A378-B0B5-41B5-B8AC-06E0CFCE795D
Fleury 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 quarter ended March 31, 2023. 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 quarterly 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.
São Paulo May 3, 2023
PricewaterhouseCoopers
Auditores Independentes
CRC 2SP000160/O-5
Maarcelo Orlando
Contador CRC 1SP217518/O-7
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FLEURY S.A. AND SUBSIDIARIES
BALANCE SHEET AS OF
(In thousands of reais - R$)
Note | Parent Company | Consolidated | Note | Parent Company | Consolidated | ||||||||||||
Assets | 03/31/2023 | 12/31/2022 | 03/31/2023 | 12/31/2022 | Liabilities and shareholders' equity | 03/31/2023 | 12/31/2022 | 03/31/2023 | 12/31/2022 | ||||||||
Current assets | Current liabilities | ||||||||||||||||
Cash and cash equivalents | 5 | 3,527 | 9,121 | 9,870 | 17,256 | Financing | 14 | 8,353 | 12,051 | 8,895 | 12,838 | ||||||
Securities | 6 | 1,112,765 | 1,174,965 | 1,271,657 | 1,292,234 | Debentures | 15 | 362,620 | 348,081 | 362,620 | 348,081 | ||||||
Accounts receivable | 7 | 790,765 | 701,549 | 973,701 | 856,849 | Lease | 16 | 172,412 | 153,133 | 192,467 | 174,901 | ||||||
Inventories | 8 | 61,591 | 68,994 | 99,247 | 96,576 | Suppliers | 17 | 262,649 | 283,544 | 359,718 | 364,268 | ||||||
Recoverable taxes | 9 | 12,496 | 12,797 | 14,419 | 14,757 | Labor obligations | 18 | 167,427 | 204,575 | 191,554 | 227,600 | ||||||
IRPJ and CSLL recoverable | 63,469 | 52,102 | 73,847 | 62,265 | Taxes and contributions payable | 19 | 29,241 | 23,338 | 48,489 | 40,812 | |||||||
Assets held for sale | - | - | - | 14,968 | Income tax and social contribution payable | 327 | 327 | 10,984 | 7,110 | ||||||||
Other assets | 10 | 28,063 | 29,378 | 33,009 | 36,499 | Accounts payable - Acquisition of companies | 20 | 22,158 | 24,786 | 35,180 | 40,337 | ||||||
Total current | 2,072,676 | 2,048,906 | 2,475,750 | 2,391,404 | Interest on own capital and dividends payable | 25.b | 74 | 80 | 213 | 219 | |||||||
Other liabilities | 21 | 15,216 | 13,651 | 25,081 | 17,969 | ||||||||||||
Total current | 1,040,477 | 1,063,566 | 1,235,201 | 1,234,135 | |||||||||||||
Non-current liabilities | |||||||||||||||||
Long-term assets | Debentures | 15 | 2,199,004 | 2,198,917 | 2,199,004 | 2,198,917 | |||||||||||
Securities | 6 | 31,893 | 32,473 | 117,733 | 121,641 | Lease | 16 | 840,471 | 856,468 | 928,192 | 943,348 | ||||||
Income tax and social contribution - deferred | 22 | - | 53,225 | 48,624 | Income tax and social contribution - deferred | 22 | 369,696 | 366,215 | 403,139 | 397,589 | |||||||
Judicial deposits | 23 | 17,644 | 17,764 | 24,464 | 24,160 | Provision for tax, labor and civil risks | 23 | 14,510 | 16,563 | 27,401 | 29,087 | ||||||
Other assets | 10 | 15,458 | 15,938 | 52,963 | 53,765 | Tax installments | 19 | 3,192 | 4,024 | 6,441 | 8,708 | ||||||
64,995 | 66,175 | 248,385 | 248,190 | Accounts payable - Acquisition of companies | 20 | 65,950 | 63,642 | 253,941 | 276,326 | ||||||||
Other liabilities | 21 | - | - | 2,576 | 2,575 | ||||||||||||
Total non-current | 3,492,823 | 3,505,829 | 3,820,694 | 3,856,550 | |||||||||||||
Shareholders' equity | |||||||||||||||||
Capital | 25.a | 1,716,902 | 1,717,222 | 1,716,902 | 1,717,222 | ||||||||||||
Capital reserve | 26 | 603,250 | 603,212 | 603,250 | 603,212 | ||||||||||||
Profit reserves | |||||||||||||||||
Investment reserve | 25.d | 207,619 | 45,166 | 207,619 | 45,166 | ||||||||||||
Legal reserve | 148,616 | 148,616 | 148,616 | 148,616 | |||||||||||||
Retained earnings | 24,838 | 187,291 | 24,838 | 187,291 | |||||||||||||
Income for the period | 93,852 | - | 93,852 | - | |||||||||||||
Investments | 11 | 1,681,268 | 1,634,014 | 56,872 | 44,080 | Treasury shares | 25.c | (9,213) | (19,971) | (9,213) | (19,971) | ||||||
Property, plant and equipment | 12 | 819,446 | 833,379 | 909,115 | 925,883 | Shareholders' equity of controlling shareholders | 2,785,864 | 2,681,536 | 2,785,864 | 2,681,536 | |||||||
Intangible assets | 12 | 1,755,841 | 1,748,954 | 3,147,225 | 3,159,926 | Non-controlling interest | - | - | 22,121 | 19,549 | |||||||
Right-of-use | 13 | 924,938 | 919,503 | 1,026,533 | 1,022,287 | Total shareholders' equity | 2,785,864 | 2,681,536 | 2,807,985 | 2,701,085 | |||||||
Total non-current | 5,246,488 | 5,202,025 | 5,388,130 | 5,400,366 | |||||||||||||
Total liabilities and shareholders' equity | 7,319,164 | 7,250,931 | 7,863,880 | 7,791,770 | |||||||||||||
Total assets | 7,319,164 | 7,250,931 | 7,863,880 | 7,791,770 |
See the accompanying notes to the financial statements.
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Disclaimer
Fleury SA published this content on 04 May 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 05 May 2023 07:18:10 UTC.