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The Cayman Islands
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6199
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N/A
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(州或其他管轄範圍
公司或組織) |
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(主要標準工業
分類代碼號) |
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(I.R.S. Employer
Identification No.) |
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Grenfel Calheiros, Esq.
Simpson Thacher&Barlett LLP 平均。總統朱塞利諾·庫比切克1455, 12th floor São Paulo, SP, Brazil, 04543-011 Tel: +55 11-3546 1000 |
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Mark A. Brod, Esq.
Simpson Thacher&Barlett LLP 425 Lexington Avenue New York, New York 10017 Tel: +1 (212) 455-2000 |
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Page
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About This Prospectus
|
| | | | ii | | |
財務報表展示
|
| | | | iii | | |
關於GAAP和非GAAP財務指標的重要信息
|
| | | | v | | |
Industry and Market Data
|
| | | | vii | | |
有關前瞻性陳述的告誡聲明
|
| | | | viii | | |
Frequently Used Terms
|
| | | | x | | |
Prospectus Summary
|
| | | | 1 | | |
The Offering
|
| | | | 14 | | |
選定的歷史財務數據
|
| | | | 17 | | |
Risk Factors
|
| | | | 22 | | |
Capitalization
|
| | | | 75 | | |
未經審計的形式簡明合併財務信息
|
| | | | 76 | | |
Use of Proceeds
|
| | | | 100 | | |
Dividend Policy
|
| | | | 101 | | |
Business
|
| | | | 102 | | |
管理層對財務狀況和經營成果的討論和分析
|
| | | | 128 | | |
Management
|
| | | | 148 | | |
高管薪酬
|
| | | | 154 | | |
證券的實益所有權
|
| | | | 155 | | |
出售證券持有人
|
| | | | 157 | | |
某些關係和關聯方交易
|
| | | | 161 | | |
證券説明
|
| | | | 168 | | |
符合未來銷售條件的證券
|
| | | | 187 | | |
Taxation
|
| | | | 190 | | |
Plan of Distribution
|
| | | | 198 | | |
與產品相關的費用
|
| | | | 202 | | |
Legal Matters
|
| | | | 203 | | |
Experts
|
| | | | 204 | | |
民事責任和送達代理在美國的可執行性
|
| | | | 205 | | |
您可以在哪裏找到更多信息
|
| | | | 206 | | |
財務報表索引
|
| | | | F-1 | | |
| | |
截至9月30日的9個月
|
| |||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
Varation
|
| ||||||||||||
| | |
(Unaudited)
|
| |||||||||||||||||||||
| | |
(in US$ millions)(1)
|
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(in R$ millions)
|
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%
|
| |||||||||||||||
Net revenue
|
| | | | 194.7 | | | | | | 1,052.6 | | | | | | 567.5 | | | | | | 85.5% | | |
Cost of services rendered
|
| | | | (153.5) | | | | | | (830.2) | | | | | | (439.7) | | | | | | 88.8% | | |
Gross profit
|
| | | | 41.1 | | | | | | 222.4 | | | | | | 127.8 | | | | | | 74.0% | | |
Operating profit
|
| | | | 37.8 | | | | | | 204.2 | | | | | | 120.8 | | | | | | 69.0% | | |
Net finance cost/revenue
|
| | | | (10.8) | | | | | | (58.2) | | | | | | 2.2 | | | | | | (2,717.3)% | | |
所得税和社會貢獻
|
| | | | (5.0) | | | | | | (27.0) | | | | | | (32.6) | | | | | | (17.3)% | | |
| | |
For the six months ended June 30,
|
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For the year ended December 31,
|
| ||||||||||||||||||||||||||||||
| | |
2022
|
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2022
|
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2021
|
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2021
|
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2021
|
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2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
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(Audited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions)(1)
|
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(in R$ millions)
|
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(in US$ millions)(1)
|
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(in R$ millions)
|
| ||||||||||||||||||||||||
Net revenue
|
| | | | 125.0 | | | | | | 654.5 | | | | | | 334.6 | | | | | | 157.0 | | | | | | 822.2 | | | | | | 364.3 | | |
Cost of services rendered
|
| | | | (99.3) | | | | | | (520.0) | | | | | | (251.1) | | | | | | (118.1) | | | | | | (618.7) | | | | | | (256.1) | | |
Gross profit
|
| | | | 25.7 | | | | | | 134.5 | | | | | | 83.5 | | | | | | 38.9 | | | | | | 203.5 | | | | | | 108.1 | | |
Operating expenses
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
銷售、一般和行政費用
|
| | | | (2.7) | | | | | | (14.0) | | | | | | (13.9) | | | | | | (5.1) | | | | | | (26.8) | | | | | | (19.0) | | |
Other income, net expenses
|
| | | | 1.0 | | | | | | 5.1 | | | | | | (0.1) | | | | | | 0.3 | | | | | | 1.4 | | | | | | 0.7 | | |
Operating profit
|
| | | | 24.0 | | | | | | 125.6 | | | | | | 69.5 | | | | | | 34.0 | | | | | | 178.0 | | | | | | 89.9 | | |
Net finance cost/revenue
|
| | | | (4.5) | | | | | | (23.3) | | | | | | 5.9 | | | | | | (0.4) | | | | | | (2.0) | | | | | | (7.1) | | |
Profit before tax
|
| | | | 19.5 | | | | | | 102.3 | | | | | | 75.4 | | | | | | 33.6 | | | | | | 176.0 | | | | | | 82.8 | | |
所得税和社會貢獻
|
| | | | (3.8) | | | | | | (19.9) | | | | | | (22.8) | | | | | | (7.2) | | | | | | (37.9) | | | | | | (16.7) | | |
Profit for the period
|
| | | | 15.7 | | | | | | 82.4 | | | | | | 52.6 | | | | | | 26.4 | | | | | | 138.1 | | | | | | 66.0 | | |
| | |
As of June 30,
|
| |
As of December 31,
|
| ||||||||||||||||||
| | |
2022
|
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2022
|
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2021
|
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2020
|
| ||||||||||||
| | |
(Unaudited Consolidated)
|
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(Audited Combined)
|
| ||||||||||||||||||
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(in US$ millions)(1)
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(in R$ millions)
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(in R$ millions)
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Total current assets
|
| | | | 111.7 | | | | | | 585.3 | | | | | | 453.4 | | | | | | 233.8 | | |
Total non-current assets
|
| | | | 233.0 | | | | | | 1,220.7 | | | | | | 977.7 | | | | | | 367.0 | | |
Total assets
|
| | | | 344.8 | | | | | | 1,806.1 | | | | | | 1,431.1 | | | | | | 600.7 | | |
Total current liabilities
|
| | | | 71.3 | | | | | | 373.4 | | | | | | 346.1 | | | | | | 102.9 | | |
非流動負債合計
|
| | | | 199.6 | | | | | | 1,045.6 | | | | | | 747.0 | | | | | | 170.6 | | |
Total liabilities
|
| | | | 270.9 | | | | | | 1,419.0 | | | | | | 1,093.2 | | | | | | 273.5 | | |
Total equity
|
| | | | 73.9 | | | | | | 387.0 | | | | | | 337.9 | | | | | | 327.2 | | |
股東權益和負債合計
|
| | | | 344.8 | | | | | | 1,806.1 | | | | | | 1,431.1 | | | | | | 600.7 | | |
| | |
For the six months ended June 30,
|
| |
For the year ended December 31,
|
| ||||||||||||||||||||||||||||||
| | |
2022
|
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2022
|
| |
2021
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Audited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions)(1)
|
| |
(in R$ millions)
|
| |
(in US$ millions)(1)
|
| |
(in R$ millions)
|
| ||||||||||||||||||||||||
經營活動產生的淨現金
|
| | | | 16.8 | | | | | | 87.8 | | | | | | 31.0 | | | | | | 12.3 | | | | | | 64.3 | | | | | | 32.5 | | |
投資活動使用的現金淨額
|
| | | | (49.5) | | | | | | (259.2) | | | | | | (256.6) | | | | | | (85.6) | | | | | | (448.4) | | | | | | (117.7) | | |
融資活動產生的淨現金
|
| | | | 37.2 | | | | | | 195.1 | | | | | | 217.6 | | | | | | 82.7 | | | | | | 433.2 | | | | | | 108.9 | | |
| | |
For the six months ended June 30,
|
| |
For the year ended December 31,
|
| ||||||||||||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Unaudited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| ||||||||||||||||||||||||
EBITDA(2) | | | | | 32.0 | | | | | | 167.9 | | | | | | 93.2 | | | | | | 45.5 | | | | | | 238.2 | | | | | | 112.4 | | |
EBITDA Margin(3)
|
| | | | 25.6% | | | | | | 25.6% | | | | | | 27.9% | | | | | | 29.0% | | | | | | 29.0% | | | | | | 30.9% | | |
ROIC(4) | | | | | 16.0% | | | | | | 16.0% | | | | | | 不適用(5個) | | | | | | 28.7% | | | | | | 28.7% | | | | | | 36.2% | | |
Free Cash Flow(6)
|
| | | | 9.9 | | | | | | 51.7 | | | | | | 0.4 | | | | | | (4.0) | | | | | | (20.8) | | | | | | 28.0 | | |
Cash Conversion Rate(7)
|
| | | | 30.8% | | | | | | 30.8% | | | | | | 0.4% | | | | | | (8.7)% | | | | | | (8.7)% | | | | | | 24.9% | | |
| | |
As of and for the six months
ended June 30, |
| |
As of and for the year
ended December 31, |
| ||||||||||||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Unaudited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| ||||||||||||||||||||||||
Profit for the period
|
| | | | 15.7 | | | | | | 82.4 | | | | | | 52.6 | | | | | | 26.4 | | | | | | 138.1 | | | | | | 66.0 | | |
(+)所得税和社會貢獻
|
| | | | 3.8 | | | | | | 19.9 | | | | | | 22.8 | | | | | | 7.2 | | | | | | 37.9 | | | | | | 16.7 | | |
(+) Net finance cost/revenue
|
| | | | 4.4 | | | | | | 23.3 | | | | | | (5.9) | | | | | | 0.4 | | | | | | 2.0 | | | | | | 7.1 | | |
(+)折舊和攤銷費用
|
| | | | 8.1 | | | | | | 42.3 | | | | | | 23.7 | | | | | | 11.5 | | | | | | 60.2 | | | | | | 22.5 | | |
EBITDA (a)
|
| | | | 32.0 | | | | | | 167.9 | | | | | | 93.2 | | | | | | 45.5 | | | | | | 238.2 | | | | | | 112.4 | | |
Net revenue (b)
|
| | | | 125.0 | | | | | | 654.5 | | | | | | 334.6 | | | | | | 157.0 | | | | | | 822.2 | | | | | | 364.3 | | |
EBITDA Margin (a)/(b)
|
| | | | 25.6% | | | | | | 25.6% | | | | | | 27.9% | | | | | | 29.0% | | | | | | 29.0% | | | | | | 30.9% | | |
| | |
For the six months ended June 30,
|
| |
For the year ended December 31,
|
| ||||||||||||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Unaudited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| ||||||||||||||||||||||||
Profit for the period
|
| | | | 15.7 | | | | | | 82.4 | | | | | | 52.6 | | | | | | 26.4 | | | | | | 138.1 | | | | | | 66.0 | | |
(+)所得税和社會貢獻
|
| | | | 3.8 | | | | | | 19.9 | | | | | | 22.8 | | | | | | 7.2 | | | | | | 37.9 | | | | | | 16.7 | | |
(+) Net finance cost/revenue
|
| | | | 4.4 | | | | | | 23.3 | | | | | | (5.9) | | | | | | 0.4 | | | | | | 2.0 | | | | | | 7.1 | | |
(+)折舊及攤銷
expenses |
| | | | 8.1 | | | | | | 42.3 | | | | | | 23.7 | | | | | | 11.5 | | | | | | 60.2 | | | | | | 22.5 | | |
EBITDA (b)
|
| | | | 32.0 | | | | | | 167.9 | | | | | | 93.2 | | | | | | 45.5 | | | | | | 238.2 | | | | | | 112.4 | | |
(-) Change in working capital(2)
|
| | | | 7.2 | | | | | | 37.5 | | | | | | 49.3 | | | | | | 25.8 | | | | | | 135.2 | | | | | | 62.4 | | |
(-)購置不動產、廠房和設備及無形資產
|
| | | | 15.0 | | | | | | 78.7 | | | | | | 43.5 | | | | | | 23.6 | | | | | | 123.8 | | | | | | 22.0 | | |
Free Cash Flow (a)
|
| | | | 9.9 | | | | | | 51.7 | | | | | | 0.4 | | | | | | (4.0) | | | | | | (20.8) | | | | | | 28.0 | | |
Cash Conversion Rate (a)/(b)
|
| | | | 30.8% | | | | | | 30.8% | | | | | | 0.4% | | | | | | (8.7)% | | | | | | (8.7)% | | | | | | 24.9% | | |
| | |
截至6月30日及截至6月30日的6個月,
|
| |
As of and for the year
ended December 31, |
| ||||||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
2021
|
| |
2020
|
| |||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Unaudited Combined)
|
| ||||||||||||||||||||||||
| | |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| ||||||||||||||||||
Operating profit
|
| | | | 24.0 | | | | | | 125.6 | | | | | | 34.0 | | | | | | 178.0 | | | | | | 90.0 | | |
Income tax adjustment(2)
|
| | | | (4.7) | | | | | | (24.5) | | | | | | (7.3) | | | | | | (38.3) | | | | | | (18.2) | | |
税後淨營業利潤(A)
|
| | | | 19.3 | | | | | | 101.1 | | | | | | 26.7 | | | | | | 139.7 | | | | | | 71.7 | | |
Total shareholders’ equity
|
| | | | 73.9 | | | | | | 387.0 | | | | | | 64.5 | | | | | | 337.9 | | | | | | 327.2 | | |
(-) Goodwill
|
| | | | 137.5 | | | | | | 720.3 | | | | | | 111.7 | | | | | | 584.9 | | | | | | 221.5 | | |
(-) Intangibles assets
|
| | | | 1.9 | | | | | | 9.9 | | | | | | 2.0 | | | | | | 10.5 | | | | | | 3.1 | | |
(+) Loans and financing (current and
non-current) |
| | | | 32.3 | | | | | | 169.5 | | | | | | 29.6 | | | | | | 155.3 | | | | | | 73.7 | | |
(+) Debentures
|
| | | | 65.6 | | | | | | 343.6 | | | | | | — | | | | | | — | | | | | | — | | |
(+)關聯方貸款負債(非流動)
|
| | | | 69.7 | | | | | | 365.1 | | | | | | 92.1 | | | | | | 482.2 | | | | | | 54.2 | | |
(+)收購投資產生的債務(流動和非流動)
|
| | | | 50.4 | | | | | | 264.0 | | | | | | 43.8 | | | | | | 229.4 | | | | | | 57.4 | | |
(+) Dividend payable
|
| | | | 6.0 | | | | | | 31.5 | | | | | | 6.0 | | | | | | 31.5 | | | | | | — | | |
(-) Cash and cash equivalents
|
| | | | 30.0 | | | | | | 157.2 | | | | | | 22.7 | | | | | | 118.9 | | | | | | 61.8 | | |
(-)關聯方貸款資產(當前
and non-current) |
| | | | 7.8 | | | | | | 41.0 | | | | | | 6.6 | | | | | | 34.7 | | | | | | 28.3 | | |
Invested capital (b)
|
| | | | 120.7 | | | | | | 632.3 | | | | | | 93.0 | | | | | | 487.2 | | | | | | 197.8 | | |
ROIC (a)/(b)
|
| | | | 16.0% | | | | | | 16.0% | | | | | | 28.7% | | | | | | 28.7% | | | | | | 36.2% | | |
| | |
As of June 30, 2022
|
| |||||||||
| | |
Actual
|
| |
Pro Forma
|
| ||||||
| | |
(R$ millions)
|
| |||||||||
現金和現金等價物
|
| | | | 157.2 | | | | | | 557.9 | | |
Debt: | | | | | | | | | | | | | |
Loans and financing – current
|
| | | | 38.5 | | | | | | 38.5 | | |
Debentures – current
|
| | | | 13.4 | | | | | | 13.4 | | |
Lease liabilities – current
|
| | | | 11.2 | | | | | | 13.8 | | |
Total current debt
|
| | |
|
63.1
|
| | | |
|
65.7
|
| |
貸款和融資 - 非流動
|
| | | | 131.0 | | | | | | 673.4 | | |
Debentures – noncurrent
|
| | | | 330.2 | | | | | | 330.2 | | |
租賃負債 - 非流動
|
| | | | 22.1 | | | | | | 34.0 | | |
Total noncurrent debt
|
| | |
|
483.3
|
| | | |
|
1,037.6
|
| |
Total debt
|
| | | | 546.4 | | | | | | 1,103.3 | | |
Equity: | | | | | | | | | | | | | |
Capital
|
| | | | 261.9 | | | | | | 242.5 | | |
新增實收資本
|
| | | | — | | | | | | 959.0 | | |
累計平移調整
|
| | | | (72.0) | | | | | | (72.0) | | |
Reserves
|
| | | | 78.7 | | | | | | 78.7 | | |
留存收益(虧損)
|
| | | | 78.3 | | | | | | (148.6) | | |
非控股權益
|
| | | | 40.2 | | | | | | 40.2 | | |
Total equity
|
| | | | 387.1 | | | | | | 1,099.8 | | |
Total capitalization
|
| | | | 933.5 | | | | | | 2,203.1 | | |
成交時的形式股權資本化(1)
|
| |
Class A and
Class B Ordinary Shares |
| |
%
|
| ||||||
| | |
(in millions)
|
| | | | | | | |||
Ambipar(2) | | | | | 39.23 | | | | | | 70.8% | | |
HPX公眾股東(發起人及其附屬公司除外)(由
內部人士和拉斐爾·德·薩爾瓦多·格里索利亞)(3) |
| | | | 0.96 | | | | | | 1.7% | | |
贊助商及其附屬公司(由內部人士和拉斐爾·德·薩爾瓦多·格里索利亞組成)(4)
|
| | | | 1.92 | | | | | | 3.5% | | |
PIPE Investors(5)(6)
|
| | | | 13.32 | | | | | | 24.0% | | |
交易完成時已發行的公司普通股總數
|
| | | | 55.43 | | | | | | 100% | | |
| | |
Emergencia
Historical (IFRS) |
| |
HPX
Historical (IFRS, See Note 2 for U.S. GAAP to IFRS Conversion) |
| |
Witt
O’Brien’s Historical (IFRS, See Note 4 for U.S. GAAP to IFRS Conversion) |
| |
Transaction
Accounting Adjustments |
| | | | |
Financing
Adjustments(1) |
| | | | |
Witt
O’Brien’s Transaction Accounting Adjustments (See Note 5) |
| | | | |
Witt
O’Brien’s Financing Adjustments |
| |
Pro
Forma Combined |
| |
Proforma
Combined In US$ Thousands(2) |
| |||||||||||||||||||||||||||
現金和現金等價物
|
| | | R$ | 157,230 | | | | | R$ | 4,078 | | | | | R$ | 9,046 | | | | | R$ | (70,270) | | | |
a, b, c (i),
c (ii), d, i
|
| | | R$ | 864,270 | | | |
n
|
| | | R$ | (877,831) | | | |
A
|
| | | R$ | 471,420o | | | | | R$ | 557,943 | | | | | $ | 106,519 | | |
貿易和其他應收賬款
|
| | | | 326,072 | | | | | | — | | | | | | 604,900 | | | | | | — | | | | | | | | | — | | | | | | | | | (273,199) | | | |
D
|
| | | | — | | | | | | 657,774 | | | | | | 125,577 | | |
Advances to suppliers
|
| | | | 26,561 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 26,561 | | | | | | 5,071 | | |
Prepaid expenses
|
| | | | 18,086 | | | | | | 302 | | | | | | 5,458 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 23,846 | | | | | | 4,552 | | |
Inventories
|
| | | | 13,408 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 13,408 | | | | | | 2,560 | | |
其他賬户等價物
|
| | | | 25,539 | | | | | | — | | | | | | 1,031 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 26,570 | | | | | | 5,073 | | |
Other tax assets
|
| | | | 11,685 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 11,685 | | | | | | 2,231 | | |
Current tax assets
|
| | | | 6,747 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 6,747 | | | | | | 1,288 | | |
Total current assets
|
| | | | 585,328 | | | | | | 4,380 | | | | | | 620,436 | | | | | | (70,270) | | | | | | | | | 864,270 | | | | | | | | | (1,151,030) | | | | | | | | | 471,420 | | | | | | 1,324,534 | | | | | | 252,871 | | |
信託賬户中持有的有價證券
|
| | | | — | | | | | | 1,327,212 | | | | | | — | | | | | | (1,327,212) | | | |
a
|
| | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | |
Related party loans
|
| | | | 41,041 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 41,041 | | | | | | 7,835 | | |
Deferred taxes
|
| | | | 6,308 | | | | | | — | | | | | | 8,826 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 15,134 | | | | | | 2,889 | | |
Judicial deposits
|
| | | | 116 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 116 | | | | | | 22 | | |
Other accounts
receivable |
| | | | 21,521 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 21,521 | | | | | | 4,109 | | |
Other long term assets
|
| | | | — | | | | | | — | | | | | | 10,282 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 10,282 | | | | | | 1,963 | | |
Property, plant and
equipment |
| | | | 421,510 | | | | | | — | | | | | | 19,637 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 441,147 | | | | | | 84,221 | | |
Goodwill
|
| | | | 720,300 | | | | | | — | | | | | | 149,314 | | | | | | — | | | | | | | | | — | | | | | | | | | 240,917 | | | |
C
|
| | | | — | | | | | | 1,110,531 | | | | | | 212,014 | | |
Intangible assets
|
| | | | 9,945 | | | | | | — | | | | | | 30,338 | | | | | | — | | | | | | | | | — | | | | | | | | | 332,132 | | | |
C
|
| | | | — | | | | | | 372,415 | | | | | | 71,099 | | |
非流動資產合計
|
| | | | 1,220,741 | | | | | | 1,327,212 | | | | | | 218,397 | | | | | | (1,327,212) | | | | | | | | | — | | | | | | | | | 573,049 | | | | | | | | | — | | | | | | 2,012,187 | | | | | | 384,152 | | |
Total assets
|
| | | R$ | 1,806,069 | | | | | R$ | 1,331,592 | | | | | R$ | 838,833 | | | | | R$ | (1,397,482) | | | | | | | | R$ | 864,270 | | | | | | | | R$ | (577,981) | | | | | | | | R$ | 471,420 | | | | | R$ | 3,336,721 | | | | | $ | 637,023 | | |
Loans and financing
|
| | | R$ | 38,475 | | | | | R$ | — | | | | | R$ | — | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | — | | | | | R$ | 38,475 | | | | | $ | 7,345 | | |
Debentures
|
| | | | 13,409 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 13,409 | | | | | | 2,560 | | |
Promissory note – related party
|
| | | | — | | | | | | 3,667 | | | | | | — | | | | | | (3,667) | | | |
b
|
| | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | |
應付賬款和應計賬款
expenses |
| | | | 51,701 | | | | | | 3,576 | | | | | | 120,532 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 175,809 | | | | | | 33,564 | | |
Accrued offering costs
|
| | | | — | | | | | | 837 | | | | | | — | | | | | | (837) | | | |
c (i)
|
| | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | |
Labor obligations
|
| | | | 32,198 | | | | | | — | | | | | | 23,309 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 55,507 | | | | | | 10,597 | | |
Dividends payable
|
| | | | 31,469 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 31,469 | | | | | | 6,008 | | |
當期所得税和社會税
contribution payable |
| | | | 7,369 | | | | | | — | | | | | | 4,054 | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | 11,423 | | | | | | 2,181 | | |
| | |
Emergencia
Historical (IFRS) |
| |
HPX
Historical (IFRS, See Note 2 for U.S. GAAP to IFRS Conversion) |
| |
Witt
O’Brien’s Historical (IFRS, See Note 4 for U.S. GAAP to IFRS Conversion) |
| |
Transaction
Accounting Adjustments |
| | | | |
Financing
Adjustments(1) |
| | | | |
Witt
O’Brien’s Transaction Accounting Adjustments (See Note 5) |
| | | | |
Witt
O’Brien’s Financing Adjustments |
| |
Pro Forma
Combined |
| |
Proforma
Combined In US$ Thousands(2) |
| |||||||||||||||||||||||||||
Other tax payable
|
| | | | 22,273 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 22,273 | | | | | | 4,252 | | |
收購投資所產生的債務
|
| | | | 129,481 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 129,481 | | | | | | 24,720 | | |
Other bills to pay
|
| | | | 35,765 | | | | | | — | | | | | | 32,062 | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 67,827 | | | | | | 12,949 | | |
Lease liabilities
|
| | | | 11,244 | | | | | | — | | | | | | 2,598 | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 13,842 | | | | | | 2,643 | | |
流動負債總額
|
| | | | 373,384 | | | | | | 8,080 | | | | | | 182,555 | | | | | | (4,504) | | | | | | | | | — | | | | | | | | | — | | | | | | | |
|
—
|
| | | | | 559,515 | | | | | | 106,819 | | |
非流動負債:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Warrant liability
|
| | | | — | | | | | | 8,249 | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 8,249 | | | | | | 1,575 | | |
延期承銷費
payable |
| | | | — | | | | | | 46,382 | | | | | | — | | | | | | (46,382) | | | |
e d, f
|
| | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | — | | | | | | — | | |
Loans and financing
|
| | | | 130,997 | | | | | | 1,327,212 | | | | | | 70,990 | | | | | | (1,327,212) | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | 471,420 | | | | | | 673,407 | | | | | | 128,562 | | |
Debentures
|
| | | | 330,201 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 330,201 | | | | | | 63,040 | | |
Deferred legal fees
|
| | | | — | | | | | | 16,198 | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 16,198 | | | | | | 3,092 | | |
Other tax expenses
|
| | | | 7,626 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 7,626 | | | | | | 1,456 | | |
Related party loans
|
| | | | 365,111 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 365,111 | | | | | | 69,704 | | |
遞延所得税和社會貢獻
|
| | | | 35,832 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 35,832 | | | | | | 6,841 | | |
收購投資所產生的債務
|
| | | | 134,482 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 134,482 | | | | | | 25,674 | | |
應急準備
|
| | | | 129 | | | | | | — | | | | | | — | | | | | | 44,654 | | | |
g, h
|
| | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 44,783 | | | | | | 8,550 | | |
Other bills to pay
|
| | | | 19,157 | | | | | | — | | | | | | 8,533 | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 27,690 | | | | | | 5,286 | | |
Lease liabilities
|
| | | | 22,100 | | | | | | — | | | | | | 11,869 | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 33,969 | | | | | | 6,485 | | |
非流動負債合計
|
| | | | 1,045,635 | | | | | | 1,398,041 | | | | | | 91,392 | | | | | | (1,328,940) | | | | | | | | | — | | | | | | | | | — | | | | | | | | | 471,420 | | | | | | 1,677,548 | | | | | | 320,265 | | |
Total liabilities
|
| | | R$ | 1,419,019 | | | | | R$ | 1,406,121 | | | | | R$ | 273,947 | | | | | R$ | (1,333,444) | | | | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | 471,420 | | | | | R$ | 2,237,063 | | | | | $ | 427,084 | | |
股東權益(虧損)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股本(歷史)
|
| | | | 261,920 | | | | | | — | | | | | | 5 | | | | | | (261,920) | | | |
i
|
| | |
|
—
|
| | | | | | |
|
(5)
|
| | |
B
|
| | | | — | | | | | | — | | | | | | — | | |
Preference shares, $0.0001 par value
(折算等值面值 being R$0.0005); 5,000,000 shares authorized; none issued and outstanding |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | |
Class A ordinary shares, $0.0001
面值(折算等值 par value being R$0.0005); 500,000,000 shares authorized; 未發行且未償還的債券 (excluding 25,300,000 shares 可能會被贖回)作為 of June 30, 2022(3) |
| | | | — | | | | | | — | | | | | | — | | | | | | 26 | | | |
f, j, k
|
| | |
|
314
|
| | |
n
|
| | |
|
—
|
| | | | | | | | — | | | | | | 340 | | | | | | 65 | | |
| | |
Emergencia
Historical (IFRS) |
| |
HPX
Historical (IFRS, See Note 2 for U.S. GAAP to IFRS Conversion) |
| |
Witt
O’Brien’s Historical (IFRS, See Note 4 for U.S. GAAP to IFRS Conversion) |
| |
Transaction
Accounting Adjustments |
| | | | |
Financing
Adjustments(1) |
| | | | | | | |
Witt O’Brien’s
Transaction Accounting Adjustments (See Note 5) |
| | | | | | | |
Witt
O’Brien’s Financing Adjustments |
| |
Pro Forma
Combined |
| |
Pro Forma
Combined In US$ Thousands(2) |
| ||||||||||||||||||||||||
Class B ordinary shares,
$0.0001 par value (converted 等值面值為 R$0.0005); 50,000,000 shares authorized; 6,305,000 shares 截至 已發行和未償還 June 30, 2022 |
| | | | — | | | | | | 3 | | | | | | — | | | | | | 241,984 | | | |
i, j
|
| | | | 139 | | | | | | n | | | |
—
|
| | | | | | | | | | — | | | | | | 242,126 | | | | | | 46,225 | | |
新增實收資本
|
| | | | — | | | | | | — | | | | | | 256,416 | | | | | | 108,249 | | | |
c(i), c(ii),
e, f, g,
k, l, m
|
| | | | 863,817 | | | | | | n | | | |
(269,511)
|
| | | | B | | | | | | — | | | | | | 958,971 | | | | | | 183,080 | | |
為未來增資預支資金
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | |
Profit reserves
|
| | | | 179,679 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | 179,679 | | | | | | 34,303 | | |
Capital transactions
|
| | | | (101,997) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | (101,997) | | | | | | (19,473) | | |
股權估值調整
|
| | | | 984 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | 984 | | | | | | 188 | | |
累計平移調整
|
| | | | (71,994) | | | | | | — | | | | | | (3,222) | | | | | | — | | | | | | | | | — | | | | | | | | | |
3,222
|
| | | | B | | | | | | — | | | | | | (71,994) | | | | | | (13,745) | | |
留存收益(虧損)
|
| | | | 78,285 | | | | | | (74,532) | | | | | | 311,687 | | | | | | (152,377) | | | |
k, l, m
|
| | | | — | | | | | | | | | |
(311,687)
|
| | | | | | | | | | — | | | | | | (148,624) | | | | | | (28,374) | | |
非控股權益
|
| | | | 40,173 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | B | | | | | | | | | | | | 40,173 | | | | | | 7,670 | | |
股東權益(虧損)合計
|
| | | | 387,050 | | | | | | (74,529) | | | | | | 564,886 | | | | | | (64,038) | | | | | | | | | 864,270 | | | | | | | | | |
(577,981)
|
| | | | | | | | | | — | | | | | | 1,099,658 | | | | | | 209,939 | | |
總負債、可贖回普通股和股東權益
(Deficit) |
| | | R$ | 1,806,069 | | | | | R$ | 1,331,592 | | | | | R$ | 838,833 | | | | | R$ | (1,397,482) | | | | | | | | R$ | 864,270 | | | | | | | | | |
R$(577,981)
|
| | | | | | | | | R$ | 471,420 | | | | | R$ | 3,336,721 | | | | | $ | 637,023 | | |
| | |
Emergencia
Historical (IFRS) |
| |
HPX
Historical (IFRS, See Note2 for U.S. GAAP to IFRS Conversion) |
| |
Witt
O’Brien’s Historical (IFRS, See Note2 for U.S. GAAP to IFRS Conversion) |
| |
Transaction
Accounting Adjustments |
| | | | |
Financial
Adjustments(1) |
| |
Witt
O’Brien’s Accounting Adjustments (See Note 5) |
| | | | |
Witt
O’Brien’s Financing Adjustments |
| | | | |
Pro Forma
Combined |
| |
Proforma
Combined In US Thousands(2) |
| |||||||||||||||||||||||||||
Revenue
|
| | | R$ | 654,526 | | | | | R$ | — | | | | | R$ | 455,646 | | | | | R$ | — | | | | | | | | R$ | — | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | 1,110,172 | | | | | $ | 218,613 | | |
提供服務的成本
|
| | | | (520,041) | | | | | | — | | | | | | (305,512) | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | (825,553) | | | | | | (162,567) | | |
Gross profit
|
| | | | 134,485 | | | | | | — | | | | | | 150,134 | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | 284,619 | | | | | | 56,046 | | |
運營費用 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
銷售、一般和行政費用
|
| | | | (14,043) | | | | | | (18,952) | | | | | | (68,059) | | | | | | — | | | |
aa
|
| | | | — | | | | | | (7,059) | | | |
C
|
| | | | — | | | | | | | | | (108,113) | | | | | | (21,289) | | |
Other income, net of
expenses |
| | | | 5,163 | | | | | | — | | | | | | (4,982) | | | | | | (225,893) | | | |
bb
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | (225,712) | | | | | | (44,447) | | |
Operating profit
|
| | | | 125,605 | | | | | | (18,952) | | | | | | 77,093 | | | | | | (225,893) | | | | | | | | | — | | | | | | (7,059) | | | | | | | | | — | | | | | | | | | (49,206) | | | | | | (9,691) | | |
Finance costs
|
| | | | (28,847) | | | | | | 47,359 | | | | | | (3,880) | | | | | | (1,747) | | | |
cc
|
| | | | — | | | | | | — | | | | | | | | | (14,534) | | | |
ee
|
| | | | (1,649) | | | | | | (325) | | |
經營利息收入
bank account |
| | | | 5,535 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | 5,535 | | | | | | 1,090 | | |
Profit (loss) before tax
|
| | | | 102,293 | | | | | | 28,407 | | | | | | 73,213 | | | | | | (227,640) | | | | | | | | | — | | | | | | (7,059) | | | | | | | | | (14,534) | | | | | | | | | (45,320) | | | | | | (8,926) | | |
當期所得税和社會税
contribution |
| | | | (14,685) | | | | | | — | | | | | | (6,333) | | | | | | — | | | | | | | | | — | | | | | | 1,482 | | | |
C
|
| | | | 4,942 | | | |
ee
|
| | | | (14,594) | | | | | | (2,874) | | |
遞延所得税和社會税
contribution |
| | | | (5,227) | | | | | | — | | | | | | 1,183 | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | (4,044) | | | | | | (796) | | |
Profit (loss) for the period
|
| | | R$ | 82,381 | | | | | R$ | 28,407 | | | | | R$ | 68,063 | | | | | R$ | (227,640) | | | | | | | | R$ | — | | | | | R$ | (5,577) | | | | | | | | R$ | (9,592) | | | | | | | | R$ | (63,958) | | | | | $ | (12,596) | | |
應佔利潤(虧損): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Owners of the group
|
| | | R$ | 78,285 | | | | | R$ | 28,407 | | | | | R$ | 68,063 | | | | | R$ | (227,640) | | | |
dd
|
| | | R$ | — | | | | | R$ | (5,577) | | | | | | | | R$ | (9,592) | | | | | | | | R$ | (68,054) | | | | | $ | (13,401) | | |
非控股權益
|
| | | R$ | 4,096 | | | | | R$ | — | | | | | R$ | — | | | | | R$ | — | | | |
dd
|
| | | R$ | — | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | 4,096 | | | | | $ | 805 | | |
基本加權和稀釋加權
平均流通股, Class A ordinary shares |
| | | | | | | | | | 25,300,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 16,195,105 | | | | | | 16,195,105 | | |
A類普通股每股基本及攤薄利潤(虧損)
|
| | | | | | | | | R$ | 0.91 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | R$ | (1.15) | | | | | $ | (0.23) | | |
基本加權和稀釋加權
平均流通股, Class B ordinary shares |
| | | | | | | | | | 6,305,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 39,234,746 | | | | | | 39,234,746 | | |
普通股、B類普通股每股基本及攤薄利潤(虧損)
|
| | | | | | | | | R$ | 0.91 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | R$ | (1.15) | | | | | $ | (0.23) | | |
| | |
Emergencia
Historical (IFRS) |
| |
HPX
Historical (IFRS, See Note 2 for U.S. GAAP to IFRS Conversion) |
| |
Witt
O’Brien’s Historical (IFRS, See Note 2 for U.S. GAAP to IFRS Conversion) |
| |
Transaction
Accounting Adjustments |
| | | | |
Financial
Adjustments(1) |
| |
Witt
O’Brien’s Accounting Adjustments (See Note 5) |
| | | | |
Witt
O’Brien’s Financing Adjustments |
| | | | |
Pro Forma
Combined |
| |
Pro Forma
Combined In U.S. Thousands(2) |
| |||||||||||||||||||||||||||
Revenue | | | | R$ | 822,203 | | | | | R$ | — | | | | | R$ | 1,046,658 | | | | | R$ | — | | | | | | | | R$ | — | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | 1,868,861 | | | | | $ | 346,370 | | |
Cost of services
rendered |
| | | | (618,691) | | | | | | — | | | | | | (632,295) | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | (1,250,986) | | | | | | (231,855) | | |
Gross profit
|
| | | | 203,512 | | | | | | — | | | | | | 414,363 | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | 617,875 | | | | | | 114,515 | | |
Operating expenses | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
銷售、一般和行政費用
|
| | | | (26,837) | | | | | | (6,279) | | | | | | (154,081) | | | | | | (1,079) | | | |
aa
|
| | | | — | | | | | | (14,929) | | | |
C
|
| | | | — | | | | | | | | | (203,205) | | | | | | (37,662) | | |
Other income, net of
expenses |
| | | | 1,355 | | | | | | — | | | | | | (55,364) | | | | | | (269,318) | | | |
bb
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | (323,327) | | | | | | (59,925) | | |
Operating profit
|
| | | | 178,030 | | | | | | (6,279) | | | | | | 204,918 | | | | | | (270,397) | | | | | | | | | — | | | | | | (14,929) | | | | | | | | | — | | | | | | | | | 91,343 | | | | | | 16,928 | | |
Finance costs
|
| | | | (12,804) | | | | | | 56,969 | | | | | | (19,581) | | | | | | (137) | | | |
cc
|
| | |
|
—
|
| | | |
|
—
|
| | | | | | | | (30,884) | | | |
ee
|
| | | | (6,437) | | | | | | (1,193) | | |
營業銀行賬户利息收入
|
| | | | 10,776 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | |
|
—
|
| | | | | | | | — | | | | | | | | | 10,776 | | | | | | 1,997 | | |
Profit before tax
|
| | | | 176,002 | | | | |
|
50,690
|
| | | |
|
185,337
|
| | | | | (270,534) | | | | | | | |
|
—
|
| | | |
|
(14,929)
|
| | | | | | | | (30,884) | | | | | | | | | 95,682 | | | | | | 17,732 | | |
所得税和社會貢獻
|
| | | | (37,860) | | | | | | — | | | | | | (11,843) | | | | | | — | | | | | | | |
|
—
|
| | | | | 3,135 | | | |
C
|
| | | | 10,501 | | | |
ee
|
| | | | (36,067) | | | | | | (6,685) | | |
遞延所得税和社會貢獻
|
| | | | — | | | | | | — | | | | | | 1,937 | | | | | | — | | | | | | | |
|
—
|
| | | | | — | | | | | | | | | — | | | | | | | | | 1,937 | | | | | | 359 | | |
Profit for the year
|
| | | R$ | 138,142 | | | | | R$ | 50,690 | | | | | R$ | 175,431 | | | | | R$ | (270,534) | | | | | | | | R$ | — | | | | | R$ | (11,794) | | | | | | | | R$ | (20,383) | | | | | | | | R$ | 61,552 | | | | | $ | 11,406 | | |
應佔利潤: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Owners of the group
|
| | | R$ | 131,117 | | | | | R$ | 50,690 | | | | | R$ | 175,431 | | | | | R$ | (266,896) | | | |
dd
|
| | | | — | | | | | R$ | (11,794) | | | | | | | | R$ | (20,383) | | | | | | | |
R$
|
58,165
|
| | | | $ | 10,780 | | |
非控股權益
|
| | | R$ | 7,025 | | | | | R$ | — | | | | | R$ | — | | | | | R$ | (3,638) | | | |
dd
|
| | | R$ | — | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | 3,387 | | | | | $ | 626 | | |
基本加權和稀釋加權
平均流通股, Class A ordinary shares |
| | | | | | | | | | 25,300,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 16,195,105 | | | | | | 16,195,105 | | |
基本和攤薄利潤(虧損)
per ordinary share, Class A ordinary shares |
| | | | | | | | | R$ | 1.62 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | R$ | 1.11 | | | | | $ | 0.21 | | |
基本加權和稀釋加權
平均流通股, Class B ordinary shares |
| | | | | | | | | | 6,305,055 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 39,234,746 | | | | | | 39,234,746 | | |
基本和攤薄利潤(虧損)
per ordinary share, Class B ordinary shares |
| | | | | | | | | R$ | 1.62 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | R$ | 1.11 | | | | | $ | 0.21 | | |
(in thousands of reais)
|
| |
Six Months
ended June 30, 2022 |
| |||
收購HPX的公開和保薦人股權工具的公允價值(1)
|
| | | R$ | 149,352 | | |
減去:賺取股份的公允價值
|
| | | | 44,654 | | |
為收購HPX而發行的股權工具的公允價值(2)
|
| | | | 104,698 | | |
Net Liabilities of HPX as of June 30, 2022(3)(4)(5)
|
| | | | (26,912) | | |
減少:HPX的交易成本
|
| | | | 94,284 | | |
HPX截至2022年6月30日的調整後淨資產/(負債)
|
| | | | (121,196) | | |
上市服務國際財務報告準則2收費
|
| | | R$ | 225,894 | | |
|
Total Assets of HPX
|
| | | R$ | 1,331,592 | | |
|
Less: Redeemed Shares
|
| | | | 1,279,595 | | |
|
Adjusted Total Assets
|
| | | | 51,997 | | |
|
Total Liabilities of HPX
|
| | | | 78,909 | | |
|
Net liabilities of HPX
|
| | | R$ | (26,912) | | |
Description
|
| |
Reference
|
| |
Amount
(in thousands of reais) |
| |||
非經常性交易成本
|
| |
(c)(i)
|
| | | R$ | (43,686) | | |
非經常性交易成本
|
| |
(c)(ii)
|
| | | | (49,761) | | |
延期承銷費結算
|
| |
(e)
|
| | | | 46,382 | | |
永久權益負債
|
| |
(f)
|
| | | | 47,592 | | |
Earnout Shares
|
| |
(g)
|
| | | | (44,654) | | |
RSU compensation
|
| |
(k)
|
| | | | 1,015 | | |
消除歷史累計赤字
|
| |
(l)
|
| | | | (74,532) | | |
Description
|
| |
Reference
|
| |
Amount
(in thousands of reais) |
| |||
IFRS 2 listing expense
|
| |
(m)
|
| | | | 225,893 | | |
額外實收資本調整
|
| | | | | | R$ | 108,249 | | |
Redemption
|
| |
Reference
|
| |
Shares
|
| |
Class A
Par Value (in thousands of reais) |
| |
Class B
Par Value (in thousands of reais) |
| |||||||||
Historical Balance
|
| | | | | | | — | | | | | R$ | — | | | | | R$ | 3 | | |
永久權益負債
|
| |
(f)
|
| | | | 918,105 | | | | | | 25 | | | | | | — | | |
發行B類普通股
|
| |
(i)
|
| | | | 34,184,746 | | | | | | — | | | | | | 241,984 | | |
B類普通股轉換為A類普通股
|
| |
(j)
|
| | | | — | | | | | | — | | | | | | — | | |
RSU compensation
|
| |
(k)
|
| | | | 20,000 | | | | | | 1 | | | | | | — | | |
融資調整
|
| |
(n)
|
| | | | 16,500,000 | | | | | | 314 | | | | | | 139 | | |
Non-redeeming shares
|
| | | | | | | 3,807,000 | | | | | | — | | | | | | — | | |
Totals | | | | | | | | 55,429,851 | | | | | R$ | 340 | | | | | R$ | 242,126 | | |
|
Restricted Stock Units
|
| | | | 20,000 | | |
|
Reference Price
|
| | | $ | 10.00 | | |
|
2021 Average Spot Rate
|
| | | | 5.3956 | | |
|
RSU補償費用
|
| | | R$ | 1,079,112 | | |
| | |
For the six
months ended June 30, 2022 |
| |
For the year
ended December 31, 2021 |
| ||||||
Net liabilities of HPX
|
| | | R$ | (26,912) | | | | | R$ | (59,688) | | |
減少:HPX的交易成本
|
| | | | 94,284 | | | | | | 100,449 | | |
HPX調整後淨負債
|
| | | | (121,196) | | | | | | (160,137) | | |
上市服務國際財務報告準則2收費
|
| | | R$ | 225,894 | | | | | R$ | 269,318 | | |
(單位:千雷亞爾,共享數據除外)
|
| |
Six Months
ended June 30, 2022 |
| |
Year Ended
December 31, 2021 |
| ||||||
Pro forma net income (loss)
|
| | | R$ | (63,958) | | | | | R$ | 61,552 | | |
基本和稀釋後加權平均流通股、A類和B類普通股
|
| | | | 55,429,851 | | | | | | 55,429,851 | | |
預計每股淨收益(虧損) - 基本和稀釋後A類和B類普通股
|
| | | R$ | (1.15) | | | | | R$ | 1.11 | | |
加權平均流通股 - 基本和稀釋,A類和B類普通股(1)
|
| | | | | | | | | | | | |
Ambipar(2) | | | | | 39,234,746 | | | | | | 39,234,746 | | |
惠普公眾股東(贊助商及其附屬公司(包括內部人士和拉斐爾·德·薩爾瓦多·格里索利亞))(3)
|
| | | | 955,205 | | | | | | 955,205 | | |
(單位:千雷亞爾,共享數據除外)
|
| |
Six Months
ended June 30, 2022 |
| |
Year Ended
December 31, 2021 |
| ||||||
贊助商及其附屬公司(由內部人士和拉斐爾·德·薩爾瓦多組成)
Grisolia)(4) |
| | | | 1,916,100 | | | | | | 1,916,100 | | |
PIPE Investors(5)(6)
|
| | | | 13,323,800 | | | | | | 13,323,800 | | |
Total | | | | | 55,429,851 | | | | | | 55,429,851 | | |
|
As of June 30, 2022
|
| |
Before conversion
(In ‘000 of US$) |
| |
Before conversion
(In ‘000 of reais)(a) |
| |
IFRS
conversion |
| |
Footnote
reference |
| |
After conversion
(In ‘000 of reais) |
| ||||||||||||
ASSETS | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Non-Current Assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
信託賬户中持有的有價證券
|
| | | $ | 253,381 | | | | | R$ | 1,327,212 | | | | | R$ | — | | | | | | | | R$ | 1,327,212 | | |
非流動資產合計
|
| | |
|
253,381
|
| | | |
|
1,327,212
|
| | | | | — | | | | | | | |
|
1,327,212
|
| |
Current Assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Prepaid expenses
|
| | | | 58 | | | | | | 302 | | | | | | — | | | | | | | | | 302 | | |
現金和現金等價物
|
| | | | 779 | | | | | | 4,078 | | | | | | — | | | | | | | | | 4,078 | | |
Total Current Assets
|
| | | | 836 | | | | | | 4,380 | | | | | | — | | | | | | | | | 4,380 | | |
Total Assets
|
| | | $ | 254,218 | | | | | R$ | 1,331,592 | | | | | R$ | — | | | | | | | | R$ | 1,331,592 | | |
負債和股東赤字
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
股東虧損 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Class B ordinary shares, $0.0001 par
價值(折算等值面值 value being R$0.0005); 50,000,000 shares authorized; 6,305,000 shares 截至 已發行和未償還 June 30, 2022 |
| | | | 1 | | | | | | 3 | | | | | | — | | | | | | | | | 3 | | |
Accumulated deficit
|
| | | | (14,229) | | | | | | (74,532) | | | | | | — | | | | | | | | | (74,532) | | |
股東虧損總額
|
| | | | (14,229) | | | | | | (74,529) | | | | | | — | | | | | | | | | (74,529) | | |
承付款和或有事項 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
可能贖回的A類普通股,截至2022年6月30日按贖回價值計算為2530萬股
|
| | | | 253,381 | | | | | | 1,327,212 | | | | | | (1,327,212) | | | |
b
|
| | | | — | | |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and borrowings
|
| | | | — | | | | | | — | | | | | | 1,327,212 | | | |
b
|
| | | | 1,327,212 | | |
Deferred legal fees
|
| | | | 3,092 | | | | | | 16,198 | | | | | | — | | | | | | | | | 16,198 | | |
Warrant liabilities
|
| | | | 1,575 | | | | | | 8,249 | | | | | | — | | | | | | | | | 8,249 | | |
應付延期承銷費
|
| | | | 8,855 | | | | | | 46,382 | | | | | | — | | | | | | | | | 46,382 | | |
非流動負債合計
|
| | | | 13,522 | | | | | | 70,829 | | | | | | 1,327,212 | | | | | | | | | 1,398,041 | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Promissory note – related party
|
| | | | 700 | | | | | | 3,667 | | | | | | — | | | | | | | | | 3,667 | | |
應付賬款和應計賬款
expenses |
| | | | 682 | | | | | | 3,576 | | | | | | — | | | | | | | | | 3,576 | | |
Accrued offering costs
|
| | | | 160 | | | | | | 837 | | | | | | — | | | | | | | | | 837 | | |
流動負債總額
|
| | | | 1,542 | | | | | | 8,080 | | | | | | — | | | | | | | | | 8,080 | | |
Total Liabilities
|
| | | $ | 15,065 | | | | | R$ | 78,909 | | | | | R$ | 1,327,212 | | | | | | | | R$ | 1,406,121 | | |
總負債和股東虧損
|
| | | $ | 254,218 | | | | | R$ | 1,331,592 | | | | | R$ | — | | | | | | | | R$ | 1,331,592 | | |
截至
的六個月 June 30, 2022 |
| |
Before conversion
(In ‘000 of US$) |
| |
Before conversion
(In ‘000 of reais)(aa) |
| |
IFRS
conversion |
| |
Footnote
reference |
| |
After conversion
(In ‘000 of reais) |
| |||||||||||||||
運營和組建成本
|
| | | $ | 3,732 | | | | | R$ | 18,952 | | | | | R$ | — | | | | | | | | | | | R$ | 18,952 | | |
Loss from operations
|
| | | | (3,732) | | | | | | (18,952) | | | | | | — | | | | | | | | | | | | (18,952) | | |
Other income (expense): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Finance income
|
| | | | — | | | | | | — | | | | | | 47,359 | | | | | | BB | | | | | | 47,359 | | |
權證負債公允價值變動
|
| | | | 8,982 | | | | | | 45,612 | | | | | | (45,612) | | | | | | BB | | | | | | — | | |
信託賬户中持有的有價證券賺取的利息
|
| | | | 344 | | | | | | 1,747 | | | | | | (1,747) | | | | | | BB | | | | | | — | | |
Net income (loss)
|
| | | $ | 5,594 | | | | | R$ | 28,407 | | | | | R$ | — | | | | | | | | | | | R$ | 28,407 | | |
截至
的12個月 December 31, 2021 |
| |
Before conversion
(In ‘000 of US$) |
| |
Before conversion
(In ‘000 of reais)(aa) |
| |
IFRS
conversion |
| |
Footnote
reference |
| |
After conversion
(In ‘000 of reais) |
| |||||||||||||||
運營和組建成本
|
| | | $ | 1,164 | | | | | R$ | 6,279 | | | | | R$ | — | | | | | | | | | | | R$ | 6,279 | | |
Gross profit
|
| | | | (1,164) | | | | | | (6,279) | | | | | | — | | | | | | | | | | | | (6,279) | | |
Other income (expense): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Finance income
|
| | | | — | | | | | | — | | | | | | 56,969 | | | | | | BB | | | | | | 56,969 | | |
權證負債公允價值變動
|
| | | | 10,533 | | | | | | 56,832 | | | | | | (56,832) | | | | | | BB | | | | | | — | | |
有價證券的利息收入
信託賬户中持有的證券 |
| | | | 25 | | | | | | 137 | | | | | | (137) | | | | | | BB | | | | | | — | | |
Net income (loss)
|
| | | $ | 9,395 | | | | | R$ | 50,690 | | | | | R$ | — | | | | | | | | | | | R$ | 50,690 | | |
| | |
Successor
June 30, 2022 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |||
Assets
|
| |
Total before
presentation alignment & conversion (In ‘000 of US$) |
| |
Total before
presentation alignment & conversion (In ‘000 of reais) |
| |
Presentation
Alignment |
| |
Total before
conversion (In ‘000 of reais) |
| |
IFRS
conversion |
| | | | |
After conversion
(In ‘000 of reais) |
| ||||||||||||||||||
Current Assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Cash
|
| | | $ | 1,727 | | | | | R$ | 9,046 | | | | | R$ | — | | | | | R$ | 9,046 | | | | | R$ | — | | | | | | | | R$ | 9,046 | | |
Receivables
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | |
2022年和2021年扣除壞賬準備後的貿易淨額分別為5515美元和5641美元
|
| | | | 115,483 | | | | | | 604,900 | | | | | | (604,900) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Other
|
| | | | 466 | | | | | | 2,441 | | | | | | (2,441) | | | | | | — | | | | | | — | | | | | | | | | — | | |
貿易和其他應收賬款
|
| | | | — | | | | | | — | | | | | | 607,341 | | | | | | 607,341 | | | | | | (2,441) | | | |
(b)
|
| | | | 604,901 | | |
Prepaid expenses
|
| | | | 443 | | | | | | 2,320 | | | | | | — | | | | | | 2,320 | | | | | | (1,289) | | | |
(b)
|
| | | | 1,031 | | |
其他應收賬款
|
| | | | — | | | | | | — | | | | | | 1,729 | | | | | | 1,729 | | | | | | 3,729 | | | |
(b)
|
| | | | 5,458 | | |
Other Assets
|
| | | | 330 | | | | | | 1,729 | | | | | | (1,729) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Total current assets
|
| | | | 118,449 | | | | | | 620,436 | | | | | | — | | | | | | 620,436 | | | | | | — | | | | | | | | | 620,436 | | |
Property and Equipment
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | |
Historical Cost
|
| | | | 1,619 | | | | | | 8,480 | | | | | | (8,480) | | | | | | — | | | | | | — | | | | | | | | | — | | |
累計折舊
|
| | | | (643) | | | | | | (3,368) | | | | | | 3,368 | | | | | | — | | | | | | — | | | | | | | | | — | | |
淨資產和設備
|
| | | | 976 | | | | | | 5,112 | | | | | | (5,112) | | | | | | — | | | | | | — | | | | | | | | | — | | |
財產、廠房和設備
|
| | | | — | | | | | | — | | | | | | 5,112 | | | | | | 5,112 | | | | | | 14,525 | | | |
(b), (c)
|
| | | | 19,637 | | |
經營性租賃使用權資產
|
| | | | 2,749 | | | | | | 14,399 | | | | | | — | | | | | | 14,399 | | | | | | (14,399) | | | |
(b)
|
| | | | — | | |
股權投資,持股比例不超過50%的公司
|
| | | | 1,736 | | | | | | 9,093 | | | | | | (9,093) | | | | | | — | | | | | | — | | | | | | | | | — | | |
無形資產,2022年和2021年分別累計攤銷1,438美元和843美元后的淨額
|
| | | | 9,762 | | | | | | 51,133 | | | | | | — | | | | | | 51,133 | | | | | | (20,795) | | | |
(e)
|
| | | | 30,338 | | |
Deferred Income Taxes
|
| | | | 1,685 | | | | | | 8,826 | | | | | | — | | | | | | 8,826 | | | | | | — | | | | | | | | | 8,826 | | |
Other Assets
|
| | | | 227 | | | | | | 1,189 | | | | | | (1,189) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Other long term assets
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 10,282 | | | |
(b)
|
| | | | 10,282 | | |
Goodwill
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 149,314 | | | |
(d)
|
| | | | 149,314 | | |
其他應收賬款
|
| | | | — | | | | | | — | | | | | | 10,282 | | | | | | 10,282 | | | | | | (10,282) | | | |
(b)
|
| | | | — | | |
| | | | $ | 135,584 | | | | | R$ | 710,188 | | | | | R$ | — | | | | | R$ | 710,188 | | | | | R$ | 128,645 | | | | | | | | R$ | 838,833 | | |
| | |
Successor
June 30, 2022 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |||
Assets
|
| |
Total before
presentation alignment & conversion (In ‘000 of US$) |
| |
Total before
presentation alignment & conversion (In ‘000 of reais) |
| |
Presentation
Alignment |
| |
Total before
conversion (In ‘000 of reais) |
| |
IFRS
conversion |
| | | | |
After conversion
(In ‘000 of reais) |
| ||||||||||||||||||
負債和成員權益 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
長期運營的當前部分
lease liabilities |
| | | $ | 496 | | | | | R$ | 2,598 | | | | | R$ | — | | | | | R$ | 2,598 | | | | | R$ | — | | | | | | | | R$ | 2,598 | | |
應付賬款和應計賬款
expenses |
| | | | 23,011 | | | | | | 120,532 | | | | | | — | | | | | | 120,532 | | | | | | — | | | | | | | | | 120,532 | | |
Contract liabilities
|
| | | | 5,650 | | | | | | 29,595 | | | | | | (29,595) | | | | | | — | | | | | | — | | | | | | | | | — | | |
其他流動負債
|
| | | | 5,695 | | | | | | 29,830 | | | | | | (29,830) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Employee benefits
|
| | | | — | | | | | | — | | | | | | 23,309 | | | | | | 23,309 | | | | | | — | | | | | | | | | 23,309 | | |
應繳當期所得税和社會繳費
|
| | | | — | | | | | | — | | | | | | 4,054 | | | | | | 4,054 | | | | | | — | | | | | | | | | 4,054 | | |
Other bills to pay
|
| | | | — | | | | | | — | | | | | | 32,062 | | | | | | 32,062 | | | | | | — | | | | | | | | | 32,062 | | |
流動負債總額
|
| | | | 34,852 | | | | | | 182,555 | | | | | | — | | | | | | 182,555 | | | | | | — | | | | | | | | | 182,555 | | |
Long-Term Operating Lease
Liabilities |
| | | | 2,266 | | | | | | 11,869 | | | | | | — | | | | | | 11,869 | | | | | | — | | | | | | | | | 11,869 | | |
Advances from SEACOR
|
| | | | 19,397 | | | | | | 101,601 | | | | | | (101,601) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Loans and borrowings
|
| | | | — | | | | | | — | | | | | | 101,601 | | | | | | 101,601 | | | | | | (30,611) | | | |
(f)
|
| | | | 70,990 | | |
Other bills to pay
|
| | | | — | | | | | | — | | | | | | 8,533 | | | | | | 8,533 | | | | | | — | | | | | | | | | 8,533 | | |
Other Liabilities
|
| | | | 1,629 | | | | | | 8,533 | | | | | | (8,533) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Total liabilities
|
| | | | 58,144 | | | | | | 304,558 | | | | | | — | | | | | | 304,558 | | | | | | (30,611) | | | | | | | | | 273,947 | | |
Members’ Equity: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Common stock
|
| | | | 1 | | | | | | 5 | | | | | | (5) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Share Capital
|
| | | | — | | | | | | — | | | | | | 5 | | | | | | 5 | | | | | | — | | | | | | | | | 5 | | |
新增實收資本
|
| | | | 32,601 | | | | | | 170,764 | | | | | | — | | | | | | 170,764 | | | | | | 85,652 | | | |
(g)
|
| | | | 256,416 | | |
Retained earnings
|
| | | | 44,883 | | | | | | 235,097 | | | | | | — | | | | | | 235,097 | | | | | | 76,590 | | | |
(i)
|
| | | | 311,687 | | |
其他全面虧損
|
| | | | (45) | | | | | | (236) | | | | | | — | | | | | | (236) | | | | | | (2,986) | | | |
(h)
|
| | | | (3,222) | | |
Total members’ equity
|
| | | | 77,440 | | | | | | 405,630 | | | | | | — | | | | | | 405,630 | | | | | | 159,256 | | | | | | | | | 564,886 | | |
總負債和成員權益
|
| | | $ | 135,584 | | | | | R$ | 710,188 | | | | | R$ | — | | | | | R$ | 710,188 | | | | | R$ | 128,645 | | | | | | | | R$ | 838,833 | | |
|
| | |
Successor
January 1, 2022 through June 30, 2022 |
| |
Total before
presentation alignment & conversion (In ‘000 of US$) |
| |
Total before
presentation alignment & conversion (In ‘000 of reais) |
| |
Presentation
Alignment |
| |
Total before
conversion (In ‘000 of reais) |
| |
IFRS
conversion |
| | | | |
After
conversion (In ‘000 of reais) |
| |||||||||||||||||||||
Operating Revenues
|
| | | $ | 89,725 | | | | | $ | 89,725 | | | | | R$ | 455,646 | | | | | R$ | — | | | | | R$ | 455,646 | | | | | R$ | — | | | | | | | | R$ | 455,646 | | |
提供服務的成本
|
| | | | — | | | | | | — | | | | | | — | | | | | | 305,512 | | | | | | 305,512 | | | | | | — | | | | | | | | | 305,512 | | |
Gross Profit
|
| | | | 89,725 | | | | | | 89,725 | | | | | | 455,646 | | | | | | (305,512) | | | | | | 150,134 | | | | | | — | | | | | | | | | 150,134 | | |
Costs and Expenses
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Operating
|
| | | | 60,161 | | | | | | 60,161 | | | | | | 305,512 | | | | | | (305,512) | | | | | | — | | | | | | — | | | | | | | | | — | | |
行政和一般事務
|
| | | | 12,484 | | | | | | 12,484 | | | | | | 63,397 | | | | | | (63,397) | | | | | | — | | | | | | — | | | | | | | | | — | | |
折舊及攤銷
|
| | | | 892 | | | | | | 892 | | | | | | 4,530 | | | | | | (4,530) | | | | | | — | | | | | | — | | | | | | | | | — | | |
銷售、一般和行政管理
expenses |
| | | | — | | | | | | — | | | | | | — | | | | | | 67,927 | | | | | | 67,927 | | | | | | 132 | | | |
bb
|
| | | | 68,059 | | |
其他收入、淨支出
|
| | | | — | | | | | | — | | | | | | — | | | | | | 4,982 | | | | | | 4,982 | | | | | | — | | | | | | | | | 4,982 | | |
Operating Income
|
| | | | 16,188 | | | | | | 16,188 | | | | | | 82,207 | | | | | | (4,982) | | | | | | 77,225 | | | | | | (132) | | | | | | | | | 77,093 | | |
| | |
Successor
January 1, 2022 through June 30, 2022 |
| |
Total before
presentation alignment & conversion (In ‘000 of US$) |
| |
Total before
presentation alignment & conversion (In ‘000 of reais) |
| |
Presentation
Alignment |
| |
Total before
conversion (In ‘000 of reais) |
| |
IFRS
conversion |
| | | | |
After
conversion (In ‘000 of reais) |
| |||||||||||||||||||||
Other Income (Expense): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
預付款的利息支出
SEACOR |
| | | | (711) | | | | | | (711) | | | | | | (3,611) | | | | | | 3,611 | | | | | | — | | | | | | — | | | | | | | | | — | | |
Finance costs
|
| | | | — | | | | | | — | | | | | | — | | | | | | (3,611) | | | | | | (3,611) | | | | | | (269) | | | |
bb
|
| | | | (3,880) | | |
SEACOR management fees
|
| | | | (1,465) | | | | | | (1,465) | | | | | | (7,440) | | | | | | 7,440 | | | | | | — | | | | | | — | | | | | | | | | — | | |
外幣損失淨額
|
| | | | 89 | | | | | | 89 | | | | | | 452 | | | | | | (452) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Other, net
|
| | | | 15 | | | | | | 15 | | | | | | 76 | | | | | | (76) | | | | | | — | | | | | | — | | | | | | | | | — | | |
所得税費用前收入和
Equity in Earnings of 50% or Less Owned Companies |
| | | | 14,116 | | | | | | 14,116 | | | | | | 71,684 | | | | | | 1,930 | | | | | | 73,614 | | | | | | (401) | | | | | | | | | 73,213 | | |
所得税費用(福利): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Current
|
| | | | 1,014 | | | | | | 1,014 | | | | | | 5,150 | | | | | | (5,150) | | | | | | — | | | | | | — | | | | | | | | | — | | |
當期所得税和社會貢獻
|
| | | | — | | | | | | — | | | | | | — | | | | | | 6,333 | | | | | | 6,333 | | | | | | — | | | | | | | | | 6,333 | | |
Deferred
|
| | | | — | | | | | | — | | | | | | — | | | | | | (1,183) | | | | | | (1,183) | | | | | | — | | | | | | | | | (1,183) | | |
遞延所得税和社會税
contribution |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | |
50%及以下持股公司的股權前收益
|
| | | | 13,102 | | | | | | 13,102 | | | | | | 66,534 | | | | | | 1,930 | | | | | | 68,464 | | | | | | (401) | | | | | | | | | 68,063 | | |
50%或50%以下所有權公司的淨收益中扣除税金的淨額
|
| | | | 380 | | | | | | 380 | | | | | | 1,930 | | | | | | (1,930) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Net Income
|
| | | | 13,482 | | | | | | 13,482 | | | | | | 68,464 | | | | | | — | | | | | | 68,464 | | | | | | (401) | | | | | | | | | 68,063 | | |
外幣折算損失,税後淨額
|
| | | | (19) | | | | | | (19) | | | | | | (96) | | | | | | — | | | | | | (96) | | | | | | — | | | | | | | | | (96) | | |
Comprehensive Income
|
| | | $ | 13,463 | | | | | $ | 13,463 | | | | | R$ | 68,368 | | | | | R$ | — | | | | | R$ | 68,368 | | | | | R$ | (401) | | | | | | | | R$ | 67,967 | | |
|
| | |
Successor
|
| | |
Predecessor
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||
| | |
April 15,
2021 through December 31, 2021 |
| | |
January 1,
2021 through April 14, 2021 |
| |
Total before
presentation alignment & conversion (In ‘000 of US$) |
| |
Total before
presentation alignment & conversion (In ‘000 of reais) |
| |
Presentation
Alignment |
| |
Total before
conversion (In ‘000 of reais) |
| |
IFRS
conversion |
| | | | |
After
conversion (In ‘000 of reais) |
| ||||||||||||||||||||||||
Operating Revenues
|
| | | $ | 165,696 | | | | | | $ | 28,289 | | | | | $ | 193,985 | | | | | R$ | 1,046,658 | | | | | R$ | — | | | | | R$ | 1,046,658 | | | | | R$ | — | | | | | | | | R$ | 1,046,658 | | |
提供服務的成本
|
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 632,295 | | | | | | 632,295 | | | | | | — | | | | | | | | | 632,295 | | |
Gross Profit
|
| | | | 165,696 | | | | | | | 28,289 | | | | | | 193,985 | | | | | | 1,046,658 | | | | | | (632,295) | | | | | | 414,363 | | | | | | — | | | | | | | | | 414,363 | | |
Costs and Expenses
Operating |
| | | | 98,641 | | | | | | | 18,547 | | | | | | 117,188 | | | | | | 632,295 | | | | | | (632,295) | | | | | | — | | | | | | — | | | | | | | | | — | | |
行政和一般事務
|
| | | | 20,408 | | | | | | | 6,487 | | | | | | 26,895 | | | | | | 145,114 | | | | | | (145,114) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Depreciation and
amortization |
| | | | 1,170 | | | | | | | 426 | | | | | | 1,596 | | | | | | 8,611 | | | | | | (8,611) | | | | | | — | | | | | | — | | | | | | | | | — | | |
銷售、一般和行政費用
|
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 153,725 | | | | | | 153,725 | | | | | | 356 | | | |
bb
|
| | | | 154,081 | | |
Other income, net
expenses |
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 55,364 | | | | | | 55,364 | | | | | | — | | | | | | | | | 55,364 | | |
Operating Income
|
| | | | 45,477 | | | | | | | 2,829 | | | | | | 48,306 | | | | | | 260,638 | | | | | | (55,364) | | | | | | 205,274 | | | | | | (356) | | | | | | | | | 204,918 | | |
Other Income (Expense): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
SEACOR墊款的利息支出
|
| | | | (2,815) | | | | | | | (767) | | | | | | (3,582) | | | | | | (19,327) | | | | | | 19,327 | | | | | | — | | | | | | — | | | | | | | | | — | | |
Finance costs
|
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | (19,327) | | | | | | (19,327) | | | | | | (254) | | | |
bb
|
| | | | (19,581) | | |
| | |
Successor
|
| | |
Predecessor
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||
| | |
April 15,
2021 through December 31, 2021 |
| | |
January 1,
2021 through April 14, 2021 |
| |
Total before
presentation alignment & conversion (In ‘000 of US$) |
| |
Total before
presentation alignment & conversion (In ‘000 of reais) |
| |
Presentation
Alignment |
| |
Total before
conversion (In ‘000 of reais) |
| |
IFRS
conversion |
| | | | |
After
conversion (In ‘000 of reais) |
| ||||||||||||||||||||||||
SEACOR management fees
|
| | | | (10,501) | | | | | | | (707) | | | | | | (11,208) | | | | | | (60,473) | | | | | | 60,473 | | | | | | — | | | | | | — | | | | | | | | | — | | |
外幣損失淨額
|
| | | | (17) | | | | | | | (1) | | | | | | (18) | | | | | | (97) | | | | | | 97 | | | | | | — | | | | | | — | | | | | | | | | — | | |
Other, net
|
| | | | 13 | | | | | | | 13 | | | | | | 26 | | | | | | 140 | | | | | | (140) | | | | | | — | | | | | | — | | | | | | | | | — | | |
持股50%及以下公司的所得税前收入、費用和收益中的權益
|
| | | | 32,157 | | | | | | | 1,367 | | | | | | 33,524 | | | | | | 180,881 | | | | | | 5,066 | | | | | | 185,947 | | | | | | (610) | | | | | | | | | 185,337 | | |
Income Tax Expense (Benefit):
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Current
|
| | | | 1,856 | | | | | | | 339 | | | | | | 2,195 | | | | | | 11,843 | | | | | | (11,843) | | | | | | — | | | | | | — | | | | | | | | | — | | |
當期所得税和社會税
contribution |
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 11,843 | | | | | | 11,843 | | | | | | — | | | | | | | | | 11,843 | | |
Deferred
|
| | | | (292) | | | | | | | (67) | | | | | | (359) | | | | | | (1,937) | | | | | | 1,937 | | | | | | — | | | | | | — | | | | | | | | | — | | |
遞延所得税和社會貢獻
|
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,937) | | | | | | (1,937) | | | | | | — | | | | | | | | | (1,937) | | |
50%及以下持股公司的股權前收益
|
| | | | 30,593 | | | | | | | 1,095 | | | | | | 31,688 | | | | | | 170,975 | | | | | | 5,066 | | | | | | 176,041 | | | | | | (610) | | | | | | | | | 175,431 | | |
Equity in Earnings of 50% or
Less Owned Companies, Net of Tax |
| | | | 962 | | | | | | | 57 | | | | | | 1,019 | | | | | | 5,498 | | | | | | (5,498) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Net Income
|
| | | | 31,555 | | | | | | | 1,152 | | | | | | 32,707 | | | | | | 176,473 | | | | | | (432) | | | | | | 176,041 | | | | | | (610) | | | | | | | | | 175,431 | | |
外幣折算損失,税後淨額
|
| | | | (26) | | | | | | | (54) | | | | | | (80) | | | | | | (432) | | | | | | 432 | | | | | | — | | | | | | — | | | | | | | | | — | | |
Comprehensive Income
|
| | | $ | 31,529 | | | | | | $ | 1,098 | | | | | $ | 32,627 | | | | | R$ | 176,041 | | | | | R$ | — | | | | | R$ | 176,041 | | | | | R$ | (610) | | | | | | | | R$ | 175,431 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| 初步採購價格分配(以2000雷亞爾為單位) | | | | | | | |
|
已轉移現金對價
|
| | | R$ | 855,690 | | |
|
貿易和其他應收賬款
|
| | | | 331,702 | | |
|
Prepaid expenses
|
| | | | 5,458 | | |
|
其他應收賬款、流動和非流動應收賬款
|
| | | | 1,031 | | |
|
物業、廠房和設備
|
| | | | 19,637 | | |
|
Deferred taxes
|
| | | | 8,826 | | |
|
Other long-term assets
|
| | | | 10,282 | | |
|
Intangible assets
|
| | | | 362,470 | | |
|
應付賬款和應計費用
|
| | | | (120,532) | | |
|
Income taxes payable
|
| | | | (4,054) | | |
|
Other liabilities
|
| | | | (78,371) | | |
|
Loans and financing
|
| | | | (70,990) | | |
|
Net Assets Acquired
|
| | | | 465,459 | | |
|
分配給商譽的金額
|
| | | R$ | 390,231 | | |
| | |
For the six months ended June 30,
|
| |||||||||
Net Revenue
|
| |
2022
|
| |
2021
|
| ||||||
| | |
(in millions of R$)
|
| |||||||||
Brazil
|
| | | | 209.7 | | | | | | 103.1 | | |
拉丁美洲(巴西除外)(1)
|
| | | | 98.7 | | | | | | 61.5 | | |
North America
|
| | | | 262.8 | | | | | | 108.7 | | |
Europe(2) | | | | | 83.3 | | | | | | 61.3 | | |
Total | | | | | 654.5 | | | | | | 334.6 | | |
| | |
For the year ended December 31,
|
| |||||||||
Net Revenue
|
| |
2021
|
| |
2020
|
| ||||||
| | |
(in millions of R$)
|
| |||||||||
Brazil
|
| | | | 210.4 | | | | | | 156.2 | | |
拉丁美洲(巴西除外)(1)
|
| | | | 144.4 | | | | | | 104.8 | | |
North America
|
| | | | 334.8 | | | | | | 69.2 | | |
Europe(2) | | | | | 132.6 | | | | | | 34.0 | | |
Total | | | | | 822.2 | | | | | | 364.3 | | |
| | |
As of June 30, 2022
|
| |||
| | |
Total
|
| |||
Brazil
|
| | | | 1,761 | | |
拉丁美洲(不包括巴西和南極洲)
|
| | | | 1,075 | | |
North America
|
| | | | 387 | | |
Europe (including Africa)
|
| | | | 130 | | |
Total | | | | | 3,353 | | |
| | |
For the Six Months
Ended June 30, |
| |
For the Year Ended
December 31, |
| ||||||||||||||||||
| | |
2022
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||
應急響應和工業現場服務
|
| | | | 93.3% | | | | | | 98.0% | | | | | | 90.4% | | | | | | 96.1% | | |
Consulting services
|
| | | | 5.6% | | | | | | 1.3% | | | | | | 8.4% | | | | | | 2.5% | | |
Training services
|
| | | | 1.2% | | | | | | 0.7% | | | | | | 1.2% | | | | | | 1.4% | | |
| | |
For the six months ended June 30,
|
| |
For the year ended December 31,
|
| ||||||||||||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Unaudited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| |
(in US$ millions,
except %)(1) |
| |
(in R$ millions,
except %) |
| ||||||||||||||||||||||||
EBITDA(2) | | | | | 32.0 | | | | | | 167.9 | | | | | | 93.2 | | | | | | 45.5 | | | | | | 238.2 | | | | | | 112.4 | | |
EBITDA Margin(3)
|
| | | | 25.6% | | | | | | 25.6% | | | | | | 27.9% | | | | | | 29.0% | | | | | | 29.0% | | | | | | 30.9% | | |
ROIC(4) | | | | | 16.0% | | | | | | 16.0% | | | | | | 不適用(5) | | | | | | 28.7% | | | | | | 28.7% | | | | | | 36.2% | | |
Free Cash Flow(6)
|
| | | | 9.9 | | | | | | 51.7 | | | | | | 0.4 | | | | | | (4.0) | | | | | | (20.8) | | | | | | 28.0 | | |
Cash Conversion Rate(7)
|
| | | | 30.8% | | | | | | 30.8% | | | | | | 0.4% | | | | | | (8.7)% | | | | | | (8.7)% | | | | | | 24.9% | | |
| | |
For the six months ended June 30,
|
| |||||||||||||||
| | |
2022
|
| |
2021
|
| |
Variation
|
| |||||||||
| | |
(in R$ millions)
|
| |
%
|
| ||||||||||||
Net revenue
|
| | | | 654.5 | | | | | | 334.6 | | | | | | 95.6% | | |
提供服務的成本
|
| | | | (520.0) | | | | | | (251.1) | | | | | | 107.1% | | |
Gross profit
|
| | | | 134.5 | | | | | | 83.5 | | | | | | 61.1% | | |
運營費用 | | | | | | | | | | | | | | | | | | | |
銷售、一般和行政費用
|
| | | | (14.0) | | | | | | (13.9) | | | | | | 0.7% | | |
其他收入、淨支出
|
| | | | 5.1 | | | | | | (0.1) | | | | | | (5200.0)% | | |
Operating profit
|
| | | | 125.6 | | | | | | 69.5 | | | | | | 80.7% | | |
Net finance cost/revenue
|
| | | | (23.3) | | | | | | 5.9 | | | | | | (494.9)% | | |
Profit before tax
|
| | | | 102.3 | | | | | | 75.4 | | | | | | 35.7% | | |
所得税和社會貢獻
|
| | | | (19.9) | | | | | | (22.8) | | | | | | (12.7)% | | |
Profit for the period
|
| | | | 82.4 | | | | | | 52.6 | | | | | | 56.7% | | |
| | |
For the six months ended June 30,
|
| |||||||||||||||
| | |
2022
|
| |
2021
|
| |
Variation
|
| |||||||||
| | |
(in R$ millions)
|
| |
%
|
| ||||||||||||
Brazil
|
| | | | 209.7 | | | | | | 103.1 | | | | | | 103.4% | | |
拉丁美洲(巴西除外)(1)
|
| | | | 98.7 | | | | | | 61.5 | | | | | | 60.5% | | |
North America
|
| | | | 262.8 | | | | | | 108.7 | | | | | | 141.8% | | |
Europe(2) | | | | | 83.3 | | | | | | 61.3 | | | | | | 35.9% | | |
Net revenue
|
| | | | 654.5 | | | | | | 334.6 | | | | | | 95.6% | | |
| | |
2021
|
| |
2020
|
| |
Variation
|
| |||||||||
| | |
(in R$ millions)
|
| |
%
|
| ||||||||||||
Net revenue
|
| | | | 822.2 | | | | | | 364.3 | | | | | | 125.7% | | |
提供服務的成本
|
| | | | (618.7) | | | | | | (256.1) | | | | | | 141.6% | | |
Gross profit
|
| | | | 203.5 | | | | | | 108.1 | | | | | | 88.3% | | |
運營費用 | | | | | | | | | | | | | | | | | | | |
銷售、一般和行政費用
|
| | | | (26.8) | | | | | | (19.0) | | | | | | 41.1% | | |
其他收入、淨支出
|
| | | | 1.4 | | | | | | 0.7 | | | | | | 100.0% | | |
Operating profit
|
| | | | 178.0 | | | | | | 89.9 | | | | | | 98.0% | | |
| | |
2021
|
| |
2020
|
| |
Variation
|
| |||||||||
| | |
(in R$ millions)
|
| |
%
|
| ||||||||||||
Net finance costs
|
| | | | (2.0) | | | | | | (7.1) | | | | | | (71.8)% | | |
Profit before tax
|
| | | | 176.0 | | | | | | 82.8 | | | | | | 112.6% | | |
所得税和社會貢獻
|
| | | | (37.9) | | | | | | (16.7) | | | | | | 126.9% | | |
Profit for the year
|
| | | | 138.1 | | | | | | 66.0 | | | | | | 109.2% | | |
|
| | |
For the years ended December 31,
|
| |||||||||||||||
| | |
2021
|
| |
2020
|
| |
Variation
|
| |||||||||
| | |
(in R$ millions)
|
| |
%
|
| ||||||||||||
Brazil
|
| | | | 210.4 | | | | | | 156.3 | | | | | | 34.6% | | |
拉丁美洲(巴西除外)(1)
|
| | | | 144.4 | | | | | | 104.8 | | | | | | 37.8% | | |
North America
|
| | | | 334.8 | | | | | | 69.2 | | | | | | 383.8% | | |
Europe(2) | | | | | 132.6 | | | | | | 34.0 | | | | | | 290.0% | | |
Net revenue
|
| | | | 822.2 | | | | | | 364.3 | | | | | | 125.7% | | |
| | |
For the
Six Months Ended June 30, |
| |
For the
Year Ended December 31 , |
| ||||||||||||||||||
| | |
2022
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||
| | |
(in millions of R$)
|
| |||||||||||||||||||||
年末現金和現金等價物
|
| | | | 157.2 | | | | | | 80.8 | | | | | | 118.9 | | | | | | 61.8 | | |
經營活動產生的淨現金
|
| | | | 87.8 | | | | | | 31.0 | | | | | | 64.3 | | | | | | 32.5 | | |
投資活動中使用的淨現金
|
| | | | (259.2) | | | | | | (256.6) | | | | | | (448.4) | | | | | | (117.7) | | |
融資活動產生的淨現金
|
| | | | 195.1 | | | | | | 217.6 | | | | | | 433.3 | | | | | | 108.9 | | |
現金和現金等價物的匯率變化
|
| | | | 14.7 | | | | | | 27.0 | | | | | | 8.0 | | | | | | 25.8 | | |
現金和現金等價物增加
|
| | | | 23.6 | | | | | | (8.0) | | | | | | 49.2 | | | | | | 23.7 | | |
| | |
As of June 30, 2022
|
| |||||||||||||||
| | |
Weighted
Average Interest rate on June 30, 2022 |
| |
Maturity
|
| |
Current
|
| |
Non-current
|
| ||||||
| | | | | | | | |
(combined)
(in millions of R$) |
| |||||||||
Working capital
|
| |
12.49%
|
| | March 2027 | | | | | 17.0 | | | | | | 62.3 | | |
Investment financing(1)
|
| |
12.48%
|
| | June, 2027 | | | | | 19.5 | | | | | | 66.6 | | |
融資租賃負債
|
| |
7.98%
|
| |
November, 2025
|
| | | | 2.0 | | | | | | 2.1 | | |
Debenture
|
| |
CDI + 3.5%
|
| | February 2028 | | | | | 13.4 | | | | | | 330.2 | | |
Total | | | | | | | | | | | 51.9 | | | | | | 461.2 | | |
| | |
As of June 30, 2022
|
| |||
| | |
(in millions of R$)
|
| |||
Year of maturity: | | | | | | | |
2023
|
| | | | 32.3 | | |
2024
|
| | | | 43.6 | | |
2025
|
| | | | 33.7 | | |
2026
|
| | | | 17.6 | | |
2027
|
| | | | 3.9 | | |
Total | | | | | 131.0 | | |
| | |
As of June 30, 2022
|
| |||
| | |
(in millions of R$)
|
| |||
Year of maturity: | | | | | | | |
2023
|
| | | | 59.3 | | |
2024
|
| | | | 55.3 | | |
2025
|
| | | | 55.3 | | |
2026
|
| | | | 160.5 | | |
Total | | | | | 330.2 | | |
| | |
As of
June 30, 2022 |
| |
Scenario I −
Probable |
| |
Scenario II−
Possible (25%) |
| |
Scenario III −
Remote (50%) |
| ||||||||||||
| | |
(in millions of R$)
|
| | | | | | | |
(in millions of R$)
|
| | | | | | | ||||||
Index risk | | | | | | | | | | | | | | | | | | | | | | | | | |
CDI - 利息賺取銀行存款
|
| | | | 64.1 | | | | | | 8.5 | | | | | | (10.6) | | | | | | 12.7 | | |
CDI – Loans and Financing
|
| | | | (169.5) | | | | | | (22.5) | | | | | | (28.1) | | | | | | (33.7) | | |
CDI – Debentures
|
| | | | (343.6) | | | | | | (45.5) | | | | | | (56.9) | | | | | | (68.3) | | |
Net exposure
|
| | | | (449.0) | | | | | | (59.5) | | | | | | (74.4) | | | | | | (89.2) | | |
| | |
As of
December 31, 2021 |
| |
Scenario I −
Probable |
| |
Scenario II−
Possible (25%) |
| |
Scenario III −
Remote (50%) |
| ||||||||||||
| | |
(in millions of R$)
|
| | | | | | | |
(in millions of R$)
|
| | | | | | | ||||||
Index risk | | | | | | | | | | | | | | | | | | | | | | | | | |
CDI - 利息賺取銀行存款
|
| | | | 61.5 | | | | | | 5.7 | | | | | | 4.3 | | | | | | 2.8 | | |
CDI – Loans and Financing
|
| | | | (155.3) | | | | | | (14.4) | | | | | | (18.0) | | | | | | (21.5) | | |
Net exposure
|
| | | | (93.8) | | | | | | (8.7) | | | | | | (13.7) | | | | | | (18.7) | | |
Name
|
| |
Age
|
| |
Position
|
|
小Tércio Borlenghi | | |
52
|
| | Chairman of the Board | |
Izabel Cristina Andriotti Cruz de Oliveira | | |
57
|
| | Director | |
Alessandra Bessa Alves de Melo | | |
51
|
| | Director | |
Thiago da Costa Silva | | |
38
|
| | Director | |
瑪麗安娜·洛約拉·費雷拉·斯加比 | | |
39
|
| | 獨立董事 | |
Carlos Piani | | |
49
|
| | 獨立董事 | |
Victor Almeida | | |
32
|
| | 獨立董事 | |
Name
|
| |
Age
|
| |
Position
|
|
1. Carlos Piani | | |
49
|
| | Member | |
2. Thiago da Costa Silva | | |
38
|
| | Member | |
3.Mariana Loyola Ferreira Sgarbi | | |
39
|
| | Member | |
Name
|
| |
Age
|
| |
Position
|
|
執行主任 | | | | | | | |
1. Yuri Keiserman | | |
47
|
| | 首席執行官 | |
2. Rafael Espírito Santo | | |
42
|
| | 首席財務官 | |
3.吉列爾梅·帕蒂尼·博朗希 | | |
29
|
| | 首席運營官 | |
4. Pedro Petersen | | |
30
|
| | 首席投資者關係官 | |
| | |
Class A
Ordinary Shares |
| |
Class B
Ordinary Shares |
| |
Total
Ordinary Shares |
| |
Total
Voting Power |
| ||||||||||||||||||||||||
Beneficial Owner
|
| |
Number
|
| |
Percentage
|
| |
Number
|
| |
Percentage
|
| |
Percentage
|
| |
Percentage
|
| ||||||||||||||||||
主要股東: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Ambipar Participaçóes e Empreendimentos S.A.(1)
|
| | | | — | | | | | | — | | | | | | 39,234,746 | | | | | | 100% | | | | | | 70.8% | | | | | | 96.0% | | |
機會農業Fundo de Invstiento em Participaçóes MultiestratéGia Invstiento no
Exterior(2) |
| | | | 14,090,000 | | | | | | 76.3% | | | | | | — | | | | | | — | | | | | | 24.4% | | | | | | 3.4% | | |
HPX Capital Partners LLC(3)
|
| | | | 2,512,807 | | | | | | 14.9% | | | | | | — | | | | | | — | | | | | | 4.5% | | | | | | 0.6% | | |
董事和高管:(4) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Tércio Borlenghi Junior(1)
|
| | | | — | | | | | | — | | | | | | 22,049,927 | | | | | | 56.2% | | | | | | 39.8% | | | | | | 54.0% | | |
Izabel Cristina Andriotti Cruz de Oliveira
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Alessandra Bessa Alves de Melo
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Thiago da Costa Silva
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
瑪麗安娜·洛約拉·費雷拉·斯加比
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Carlos Piani(3)
|
| | | | 837,602 | | | | | | 5.1% | | | | | | — | | | | | | — | | | | | | 1.5% | | | | | | 0.2% | | |
Victor Almeida
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
| | |
Class A
Ordinary Shares |
| |
Class B
Ordinary Shares |
| |
Total
Ordinary Shares |
| |
Total
Voting Power |
| ||||||||||||||||||||||||
Beneficial Owner
|
| |
Number
|
| |
Percentage
|
| |
Number
|
| |
Percentage
|
| |
Percentage
|
| |
Percentage
|
| ||||||||||||||||||
Yuri Keiserman
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Rafael Espírito Santo
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
吉列爾梅·帕蒂尼·博朗希
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Pedro Petersen
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
全體董事和高管(11人)
|
| | | | 837,602 | | | | | | 5.1% | | | | | | 22,049,927 | | | | | | 56.2% | | | | | | 41.1% | | | | | | 54.1% | | |
| | |
實益擁有的證券
prior to offering |
| |
Securities to be sold
in the offering(1) |
| |
實益擁有的證券
after offering(2) |
| |||||||||||||||||||||||||||||||||||||||||||||||||||
銷售證券持有人名稱
|
| |
Class A
Ordinary Shares(3) |
| |
%(4)
|
| |
Warrants
|
| |
%(5)
|
| |
Class A
Ordinary Shares |
| |
Warrants
|
| |
Class A
Ordinary Shares |
| |
%(4)
|
| |
Warrants
|
| |
%
|
| ||||||||||||||||||||||||||||||
HPX Capital Partners
LLC(6) |
| | | | 2,512,807 | | | | | | 14.9 | | | | | | 676,707 | | | | | | 4.2 | | | | | | 2,512,807 | | | | | | 676,707 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Wolney E. G. Bertiol(7)
|
| | | | 20,000 | | | | | | * | | | | | | — | | | | | | — | | | | | | 20,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Marcos V. B. Peigo(8)
|
| | | | 20,000 | | | | | | * | | | | | | — | | | | | | — | | | | | | 20,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Maria Salete G. Pinheiro(9)
|
| | | | 20,000 | | | | | | * | | | | | | — | | | | | | — | | | | | | 20,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Opportunity Agro Fundo de
Investimento em Participações Multiestratégia Investimento no Exterior(10) |
| | | | 14,090,000 | | | | | | 76.3 | | | | | | 2,280,000 | | | | | | 14.1 | | | | | | 14,090,000 | | | | | | 2,280,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Constellation Funds(11)
|
| | | | 711,700 | | | | | | 4.4 | | | | | | 137,500 | | | | | | * | | | | | | 711,700 | | | | | | 137,500 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
巴西國際基金SPC - XP長期偏向國際基金類別(12)
|
| | | | 647,000 | | | | | | 4.0 | | | | | | 125,000 | | | | | | * | | | | | | 647,000 | | | | | | 125,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Cygnus Fund Icon(13)
|
| | | | 463,200 | | | | | | 2.8 | | | | | | 150,000 | | | | | | * | | | | | | 388,200 | | | | | | 75,000 | | | | | | 75,000 | | | | | | * | | | | | | 75,000 | | | | | | * | | |
Tuchola Investments
Inc.(14) |
| | | | 129,400 | | | | | | * | | | | | | 25,000 | | | | | | * | | | | | | 129,400 | | | | | | 25,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
XP Trend SPAC FIA
IE(15) |
| | | | 702,866 | | | | | | 4.3 | | | | | | 135,793 | | | | | | * | | | | | | 159,693 | | | | | | 135,793 | | | | | | 543,173 | | | | | | 3.4 | | | | | | — | | | | | | — | | |
Genome Fund Inc.(16)
|
| | | | 438,226 | | | | | | 2.7 | | | | | | 300,000 | | | | | | 1.9 | | | | | | 58,800 | | | | | | 50,000 | | | | | | 379,426 | | | | | | 2.3 | | | | | | 250,000 | | | | | | 1.5 | | |
Gannett Peek Limited(17)
|
| | | | 100,734 | | | | | | * | | | | | | 25,000 | | | | | | * | | | | | | 29,400 | | | | | | 25,000 | | | | | | 71,334 | | | | | | * | | | | | | — | | | | | | — | | |
Rafael de Salvador Grisolia(18)
|
| | | | 20,000 | | | | | | * | | | | | | — | | | | | | — | | | | | | 20,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Redemption Date
|
| |
A類普通股的公允市值
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
(保證書到期前)
|
| | | | ≤10.00 | | | | | | 11.00 | | | | | | 12.00 | | | | | | 13.00 | | | | | | 14.00 | | | | | | 15.00 | | | | | | 16.00 | | | | | | 17.00 | | | | | | ≥18.00 | | |
60 months
|
| | | | 0.261 | | | | | | 0.281 | | | | | | 0.297 | | | | | | 0.311 | | | | | | 0.324 | | | | | | 0.337 | | | | | | 0.348 | | | | | | 0.358 | | | | | | 0.361 | | |
57 months
|
| | | | 0.257 | | | | | | 0.277 | | | | | | 0.294 | | | | | | 0.310 | | | | | | 0.324 | | | | | | 0.337 | | | | | | 0.348 | | | | | | 0.358 | | | | | | 0.361 | | |
54 months
|
| | | | 0.252 | | | | | | 0.272 | | | | | | 0.291 | | | | | | 0.307 | | | | | | 0.322 | | | | | | 0.335 | | | | | | 0.347 | | | | | | 0.357 | | | | | | 0.361 | | |
51 months
|
| | | | 0.246 | | | | | | 0.268 | | | | | | 0.287 | | | | | | 0.304 | | | | | | 0.320 | | | | | | 0.333 | | | | | | 0.346 | | | | | | 0.357 | | | | | | 0.361 | | |
48 months
|
| | | | 0.241 | | | | | | 0.263 | | | | | | 0.283 | | | | | | 0.301 | | | | | | 0.317 | | | | | | 0.332 | | | | | | 0.344 | | | | | | 0.356 | | | | | | 0.361 | | |
45 months
|
| | | | 0.235 | | | | | | 0.258 | | | | | | 0.279 | | | | | | 0.298 | | | | | | 0.315 | | | | | | 0.330 | | | | | | 0.343 | | | | | | 0.356 | | | | | | 0.361 | | |
42 months
|
| | | | 0.228 | | | | | | 0.252 | | | | | | 0.274 | | | | | | 0.294 | | | | | | 0.312 | | | | | | 0.328 | | | | | | 0.342 | | | | | | 0.355 | | | | | | 0.361 | | |
39 months
|
| | | | 0.221 | | | | | | 0.246 | | | | | | 0.269 | | | | | | 0.290 | | | | | | 0.309 | | | | | | 0.325 | | | | | | 0.340 | | | | | | 0.354 | | | | | | 0.361 | | |
36 months
|
| | | | 0.213 | | | | | | 0.239 | | | | | | 0.263 | | | | | | 0.285 | | | | | | 0.305 | | | | | | 0.323 | | | | | | 0.339 | | | | | | 0.353 | | | | | | 0.361 | | |
Redemption Date
|
| |
A類普通股的公允市值
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
33 months
|
| | | | 0.205 | | | | | | 0.232 | | | | | | 0.257 | | | | | | 0.280 | | | | | | 0.301 | | | | | | 0.320 | | | | | | 0.337 | | | | | | 0.352 | | | | | | 0.361 | | |
30 months
|
| | | | 0.196 | | | | | | 0.224 | | | | | | 0.250 | | | | | | 0.274 | | | | | | 0.297 | | | | | | 0.316 | | | | | | 0.335 | | | | | | 0.351 | | | | | | 0.361 | | |
27 months
|
| | | | 0.185 | | | | | | 0.214 | | | | | | 0.242 | | | | | | 0.268 | | | | | | 0.291 | | | | | | 0.313 | | | | | | 0.332 | | | | | | 0.350 | | | | | | 0.361 | | |
24 months
|
| | | | 0.173 | | | | | | 0.204 | | | | | | 0.233 | | | | | | 0.260 | | | | | | 0.285 | | | | | | 0.308 | | | | | | 0.329 | | | | | | 0.348 | | | | | | 0.361 | | |
21 months
|
| | | | 0.161 | | | | | | 0.193 | | | | | | 0.223 | | | | | | 0.252 | | | | | | 0.279 | | | | | | 0.304 | | | | | | 0.326 | | | | | | 0.347 | | | | | | 0.361 | | |
18 months
|
| | | | 0.146 | | | | | | 0.179 | | | | | | 0.211 | | | | | | 0.242 | | | | | | 0.271 | | | | | | 0.298 | | | | | | 0.322 | | | | | | 0.345 | | | | | | 0.361 | | |
15 months
|
| | | | 0.130 | | | | | | 0.164 | | | | | | 0.197 | | | | | | 0.230 | | | | | | 0.262 | | | | | | 0.291 | | | | | | 0.317 | | | | | | 0.342 | | | | | | 0.361 | | |
12 months
|
| | | | 0.111 | | | | | | 0.146 | | | | | | 0.181 | | | | | | 0.216 | | | | | | 0.250 | | | | | | 0.282 | | | | | | 0.312 | | | | | | 0.339 | | | | | | 0.361 | | |
9 months
|
| | | | 0.090 | | | | | | 0.125 | | | | | | 0.162 | | | | | | 0.199 | | | | | | 0.237 | | | | | | 0.272 | | | | | | 0.305 | | | | | | 0.336 | | | | | | 0.361 | | |
6 months
|
| | | | 0.065 | | | | | | 0.099 | | | | | | 0.137 | | | | | | 0.178 | | | | | | 0.219 | | | | | | 0.259 | | | | | | 0.296 | | | | | | 0.331 | | | | | | 0.361 | | |
3 months
|
| | | | 0.034 | | | | | | 0.065 | | | | | | 0.104 | | | | | | 0.150 | | | | | | 0.197 | | | | | | 0.243 | | | | | | 0.286 | | | | | | 0.326 | | | | | | 0.361 | | |
0 months
|
| | | | — | | | | | | — | | | | | | 0.042 | | | | | | 0.115 | | | | | | 0.179 | | | | | | 0.233 | | | | | | 0.281 | | | | | | 0.323 | | | | | | 0.361 | | |
| | |
Amount (US$)
|
| |||
Expenses:
|
| |
|
| |||
SEC registration fee
|
| |
45,350.71
|
| |||
FINRA filing fees
|
| | | | * | | |
Legal fees and expenses
|
| | | | * | | |
會計費和費用
|
| | | | * | | |
Printing expenses
|
| | | | * | | |
Miscellaneous costs
|
| | | | * | | |
Total
|
| | | | * | | |
|
獨立註冊會計師事務所報告(PCAOB ID號688)
|
| |
F-3
|
|
| 財務報表: | | | | |
|
Balance Sheets
|
| |
F-4
|
|
|
運營報表
|
| |
F-5
|
|
|
股東虧損變動報表
|
| |
F-6
|
|
|
Statements of Cash Flows
|
| |
F-7
|
|
|
財務報表附註
|
| |
F-8 to F-22
|
|
|
精簡資產負債表
|
| |
F-23
|
|
|
運營簡明報表
|
| |
F-24
|
|
|
股東虧損變動簡明説明
|
| |
F-25
|
|
|
現金流量表簡表
|
| |
F-26
|
|
|
簡明財務報表附註
|
| |
F-27 to F-45
|
|
|
精簡資產負債表
|
| |
F-46
|
|
|
運營簡明報表
|
| |
F-47
|
|
|
股東虧損變動簡明説明
|
| |
F-48
|
|
|
現金流量表簡表
|
| |
F-49
|
|
|
簡明財務報表附註
|
| |
F-50 to F-71
|
|
|
獨立註冊會計師事務所報告(PCAOB ID 5485)
|
| |
F-72
|
|
| 合併財務報表: | | | | |
|
合併財務狀況表
|
| |
F-74
|
|
|
合併損益表
|
| |
F-76
|
|
|
綜合全面收益表
|
| |
F-77
|
|
|
股東權益變動合併報表
|
| |
F-78
|
|
|
合併現金流量表
|
| |
F-79
|
|
|
合併財務報表附註
|
| |
F-80 to F-151
|
|
|
未經審計的中期簡明合併財務狀況報表
|
| |
F-152
|
|
|
未經審計的中期簡明合併損益表
|
| |
F-153
|
|
|
未經審計的中期全面收益簡明合併報表
|
| |
F-154
|
|
|
未經審計的中期簡明合併股東變動表
equity |
| |
F-155
|
|
|
未經審計的中期現金流量表簡明合併報表 - 間接法
|
| |
F-156
|
|
|
未經審計的中期簡明合併財務報表附註
|
| |
F-157 to F-223
|
|
|
獨立註冊會計師報告
|
| |
F-224
|
|
| 合併財務報表: | | | ||
|
截至2021年12月31日和2020年12月31日的合併資產負債表
|
| |
F-226
|
|
|
2021年4月15日至2021年12月31日及前一期間2021年1月1日至2021年4月14日及2020年12月31日終了年度的合併收益和全面收益表
|
| |
F-227
|
|
|
2021年4月15日至2021年12月31日的繼任期和2021年1月1日至2021年4月14日的前續期和2020年12月31日終了的年度的會員權益變動合併報表
|
| |
F-228
|
|
|
後續期2021年4月15日至2021年12月31日及前續期2021年1月1日至2021年4月14日及2020年12月31日終了年度合併現金流量表
|
| |
F-229
|
|
|
合併財務報表附註
|
| |
F-230 to F-240
|
|
|
簡明合併資產負債表
|
| |
F-241
|
|
|
業務簡明合併報表
|
| |
F-242
|
|
|
會員權益變動簡明綜合報表
|
| |
F-243
|
|
|
現金流量表簡明合併報表
|
| |
F-244
|
|
|
簡明合併財務報表附註
|
| |
F-245 to F-250
|
|
| | |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
ASSETS | | | | | | | | | | | | | |
Current assets | | | | | | | | | | | | | |
Cash
|
| | | $ | 549,792 | | | | | $ | 1,132,050 | | |
Prepaid expenses
|
| | | | 99,402 | | | | | | 259,147 | | |
Total Current Assets
|
| | | | 649,194 | | | | | | 1,391,197 | | |
信託賬户中持有的有價證券
|
| | | | 253,037,516 | | | | | | 253,012,211 | | |
TOTAL ASSETS
|
| | | $ | 253,686,710 | | | | | $ | 254,403,408 | | |
負債和股東虧損 | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
應付賬款和應計費用
|
| | | $ | 555,895 | | | | | $ | 134,297 | | |
Accrued offering costs
|
| | | | 159,880 | | | | | | 159,880 | | |
流動負債總額
|
| | | | 715,775 | | | | | | 294,177 | | |
Warrant liabilities
|
| | | | 10,556,676 | | | | | | 21,089,700 | | |
應付延期承銷費
|
| | | | 8,855,000 | | | | | | 8,855,000 | | |
Total Liabilities
|
| | | | 20,127,451 | | | | | | 30,238,877 | | |
承付款和或有事項 | | | | | | | | | | | | | |
可能贖回的A類普通股;25,300,000股按贖回價值計算
|
| | | | 253,037,516 | | | | | | 253,012,211 | | |
股東虧損 | | | | | | | | | | | | | |
優先股,面值0.0001美元;授權發行500萬股;未發行和已發行
|
| | | | — | | | | | | — | | |
A類普通股,面值0.0001美元;授權發行5億股;
未發行和已發行(不包括25,300,000股受 限制的股票 possible redemption) |
| | | | — | | | | | | — | | |
B類普通股,面值0.0001美元;授權發行5000萬股;分別於2021年12月31日和2020年12月31日發行和發行6,305,000股和6,325,000股
|
| | | | 631 | | | | | | 633 | | |
Accumulated deficit
|
| | | | (19,478,888) | | | | | | (28,848,313) | | |
股東虧損總額
|
| | | | (19,478,257) | | | | | | (28,847,680) | | |
總負債和股東赤字
|
| | | $ | 253,686,710 | | | | | $ | 254,403,408 | | |
| | |
Year Ended
December 31, 2021 |
| |
For the
Period from March 20, 2020 (Inception) through December 31, 2020 |
| ||||||
運營和組建成本
|
| | | $ | 1,163,690 | | | | | $ | 314,723 | | |
Loss from operations
|
| | | | (1,163,690) | | | | | | (314,723) | | |
Other income (expense): | | | | | | | | | | | | | |
權證負債公允價值變動
|
| | | | 10,533,024 | | | | | | (7,884,000) | | |
權證可分配的交易成本
|
| | | | — | | | | | | (497,297) | | |
營業銀行賬户利息收入
|
| | | | 89 | | | | | | 71 | | |
信託賬户中持有的有價證券賺取的利息
|
| | | | 25,305 | | | | | | 12,211 | | |
其他收入(費用)合計,淨額
|
| | | | 10,558,418 | | | | | | (8,369,015) | | |
Net income (loss)
|
| | | $ | 9,394,728 | | | | | $ | (8,683,738) | | |
基本和稀釋後加權平均流通股,
Class A ordinary shares |
| | | | 25,300,000 | | | | | | 14,507,692 | | |
每股普通股基本和稀釋後淨收益(虧損),
Class A ordinary shares |
| | | $ | 0.30 | | | | | $ | (0.43) | | |
基本和稀釋後加權平均流通股,
Class B ordinary shares |
| | | | 6,305,055 | | | | | | 5,634,703 | | |
每股普通股基本和稀釋後淨收益(虧損),
Class B ordinary shares |
| | | $ | 0.30 | | | | | $ | (0.43) | | |
| | |
Class A Ordinary
Shares |
| |
Class B Ordinary
Shares |
| |
Additional
Paid-in Capital |
| |
Accumulated
Deficit |
| |
Total
Shareholders’ Deficit |
| |||||||||||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||||||||
Balance – March 20, 2020 (inception)
|
| | | | — | | | | | $ | — | | | | | | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | |
向保薦人發行B類普通股
|
| | | | — | | | | | | — | | | | | | 6,325,001 | | | | | | 633 | | | | | | 24,367 | | | | | | — | | | | | | 25,000 | | |
註銷B類普通股
|
| | | | — | | | | | | — | | | | | | (1) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Remeasurement of Class A
ordinary shares to redemption amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,354,167) | | | | | | (20,164,575) | | | | | | (22,518,742) | | |
收到的收益超過
of fair value of Private Placement Warrants |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,329,800 | | | | | | — | | | | | | 2,329,800 | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (8,683,738) | | | | | | (8,683,738) | | |
Balance – December 31, 2020
|
| | | | — | | | | | $ | — | | | | | | 6,325,000 | | | | | $ | 633 | | | | | $ | — | | | | | $ | (28,848,313) | | | | | $ | (28,847,680) | | |
Remeasurement of Class A
ordinary shares to redemption amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (25,305) | | | | | | (25,305) | | |
Cancellation of Class B
ordinary shares |
| | | | | | | | | | (20,000) | | | | | | (2) | | | | | | — | | | | | | 2 | | | | | | — | | | | | | | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 9,394,728 | | | | | | 9,394,728 | | |
Balance – December 31, 2021
|
| | | | — | | | | | $ | — | | | | | | 6,305,000 | | | | | $ | 631 | | | | | $ | — | | | | | $ | (19,478,888) | | | | | $ | (19,478,257) | | |
| | |
Year Ended
December 31, 2021 |
| |
For the Period from
March 20, 2020 (Inception) Through December 31, 2020 |
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
Net income (loss)
|
| | | $ | 9,394,728 | | | | | $ | (8,683,738) | | |
將淨收益(虧損)與淨現金進行調整
經營活動中使用的 : |
| | | | | | | | | | | | |
信託賬户中持有的有價證券賺取的利息
|
| | | | (25,305) | | | | | | (12,211) | | |
權證負債公允價值變動
|
| | | | (10,533,024) | | | | | | 7,884,000 | | |
權證可分配的交易成本
|
| | | | — | | | | | | 497,297 | | |
經營性資產和負債變動: | | | | | | | | | | | | | |
Prepaid expenses
|
| | | | 159,745 | | | | | | (259,147) | | |
應付賬款和應計費用
|
| | | | 421,598 | | | | | | 134,297 | | |
經營活動中使用的淨現金
|
| | | | (582,258) | | | | | | (439,502) | | |
投資活動產生的現金流 | | | | | | | | | | | | | |
將現金投資到信託賬户
|
| | | | — | | | | | | (253,000,000) | | |
投資活動中使用的淨現金
|
| | | | — | | | | | | (253,000,000) | | |
融資活動的現金流: | | | | | | | | | | | | | |
向保薦人發行B類普通股所得款項
|
| | | | — | | | | | | 25,000 | | |
出售單位的收益,扣除支付的承保折扣後的淨額
|
| | | | — | | | | | | 247,940,000 | | |
出售私募認股權證的收益
|
| | | | — | | | | | | 7,060,000 | | |
關聯方墊款
|
| | | | — | | | | | | 10,000 | | |
償還關聯方墊款
|
| | | | — | | | | | | (10,000) | | |
本票 - 關聯方收益
|
| | | | — | | | | | | 300,000 | | |
本票還款 - 關聯方
|
| | | | — | | | | | | (300,000) | | |
支付產品費用
|
| | | | — | | | | | | (453,448) | | |
融資活動提供的現金淨額
|
| | | | — | | | | | | 254,571,552 | | |
Net Change in Cash
|
| | | | (582,258) | | | | | | 1,132,050 | | |
Cash – Beginning
|
| | | | 1,132,050 | | | | | | — | | |
Cash – Ending | | | | $ | 549,792 | | | | | $ | 1,132,050 | | |
非現金投融資活動: | | | | | | | | | | | | | |
計入應計發售成本的發售成本
|
| | | $ | — | | | | | $ | 159,880 | | |
A類普通股重新計量至贖回金額
|
| | | $ | 25,305 | | | | | $ | 22,518,742 | | |
應付延期承銷費
|
| | | $ | — | | | | | $ | 8,855,000 | | |
方正股份註銷
|
| | | $ | (2) | | | | | | — | | |
|
首次公開募股的總收益
|
| | | $ | 253,000,000 | | |
| Less: | | | | | | | |
|
分配給公開認股權證的收益
|
| | | | (8,475,500) | | |
|
A類普通股發行成本
|
| | | | (14,031,031) | | |
| Plus: | | | | | | | |
|
賬面價值到贖回價值的初始重新計量
|
| | | | 22,506,531 | | |
|
後續將賬面價值重新計量為贖回價值
|
| | | | 12,211 | | |
|
賬面價值與贖回價值的總重計量
|
| | | | 22,518,742 | | |
|
可能贖回的A類普通股,2020年12月31日
|
| | | | 253,012,211 | | |
|
賬面價值到贖回價值的重新計量
|
| | | | 25,305 | | |
|
可能贖回的A類普通股,2021年12月31日
|
| | | $ | 253,037,516 | | |
| | |
Year Ended December 31, 2021
|
| |
For the Period from March 20,
2020 (Inception) through December 31, 2020 |
| ||||||||||||||||||
| | |
Class A
|
| |
Class B
|
| |
Class A
|
| |
Class B
|
| ||||||||||||
每股普通股基本及攤薄後淨收益(虧損)
|
| | | | | | | | | | | | | | | | | | | | | | | | |
Numerator: | | | | | | | | | | | | | | | | | | | | | | | | | |
淨收益(虧損)分攤
|
| | | $ | 7,520,525 | | | | | $ | 1,874,203 | | | | | $ | (6,254,519) | | | | | $ | (2,429,219) | | |
Denominator: | | | | | | | | | | | | | | | | | | | | | | | | | |
基本和稀釋加權平均股份
outstanding |
| | | | 25,300,000 | | | | | | 6,305,055 | | | | | | 14,507,692 | | | | | | 5,634,703 | | |
每股普通股基本及攤薄後淨收益(虧損)
|
| | | $ | 0.30 | | | | | $ | 0.30 | | | | | $ | (0.43) | | | | | $ | (0.43) | | |
Description
|
| |
Level
|
| |
December 31,
2021 |
| |
December 31,
2020 |
| |||||||||
Assets: | | | | | | | | | | | | | | | | | | | |
信託賬户中持有的有價證券
|
| | | | 1 | | | | | $ | 253,037,516 | | | | | $ | 253,012,211 | | |
Liabilities: | | | | | | | | | | | | | | | | | | | |
認股權證責任 - 公共認股權證
|
| | | | 1 | | | | | $ | 6,775,340 | | | | | $ | 13,535,500 | | |
認股權證責任 - 私募認股權證
|
| | | | 3 | | | | | $ | 3,781,336 | | | | | $ | 7,554,200 | | |
| | |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
Exercise price
|
| | | $ | 11.50 | | | | | $ | 11.50 | | |
Share price
|
| | | $ | 9.87 | | | | | $ | 10.02 | | |
Volatility
|
| | | | 12.3 | | | | | | 17.5% | | |
Term
|
| | | | 5.00 | | | | | | 5.00 | | |
Risk-free rate
|
| | | | 1.10 | | | | | | 0.35% | | |
Dividend yield
|
| | | | 0.00 | | | | | | 0.00% | | |
| | |
Private
Placement |
| |
Public
|
| |
Warrant
Liabilities |
| |||||||||
Fair value as of March 20, 2020 (inception)
|
| | | $ | — | | | | | $ | — | | | | | $ | — | | |
2020年7月20日(首次公開募股)的首次測量
|
| | | | 4,730,200 | | | | | | 8,475,500 | | | | | | 13,205,700 | | |
Change in fair value
|
| | | | 2,824,000 | | | | | | 2,909,500 | | | | | | 5,733,500 | | |
Transfers out of Level 3
|
| | | | — | | | | | | (11,385,000) | | | | | | (11,385,000) | | |
Fair value as of December 31, 2020
|
| | | $ | 7,554,200 | | | | | $ | — | | | | | $ | 7,554,200 | | |
| | |
Private
Placement |
| |||
Fair value as of December 31, 2020
|
| | | $ | 7,554,200 | | |
Change in fair value
|
| | | | (3,772,864) | | |
Fair value as of December 31, 2021
|
| | | $ | 3,781,336 | | |
| | |
June 30,
2022 |
| |
December 31,
2021 |
| ||||||
| | |
(Unaudited)
|
| | | | | | | |||
ASSETS | | | | | | | | | | | | | |
Current assets | | | | | | | | | | | | | |
Cash
|
| | | $ | 778,575 | | | | | $ | 549,792 | | |
Prepaid expenses
|
| | | | 57,576 | | | | | | 99,402 | | |
Total Current Assets
|
| | | | 836,151 | | | | | | 649,194 | | |
信託賬户中持有的有價證券
|
| | | | 253,381,468 | | | | | | 253,037,516 | | |
TOTAL ASSETS
|
| | | $ | 254,217,619 | | | | | $ | 253,686,710 | | |
負債和股東虧損 | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
應付賬款和應計費用
|
| | | $ | 682,464 | | | | | $ | 555,895 | | |
Accrued offering costs
|
| | | | 159,880 | | | | | | 159,880 | | |
Promissory note – related party
|
| | | | 700,000 | | | | | | — | | |
流動負債總額
|
| | | | 1,542,344 | | | | | | 715,775 | | |
Deferred legal fees
|
| | | | 3,092,479 | | | | | | — | | |
Warrant liabilities
|
| | | | 1,574,829 | | | | | | 10,556,676 | | |
應付延期承銷費
|
| | | | 8,855,000 | | | | | | 8,855,000 | | |
Total Liabilities
|
| | | | 15,064,652 | | | | | | 20,127,451 | | |
承付款和或有事項(附註6) | | | | | | | | | | | | | |
可能贖回的A類普通股;截至2022年6月30日和2021年12月31日按贖回價值計算的25,300,000股
|
| | | | 253,381,468 | | | | | | 253,037,516 | | |
股東虧損 | | | | | | | | | | | | | |
優先股,面值0.0001美元;授權發行500萬股;未發行和已發行
|
| | | | — | | | | | | — | | |
A類普通股,面值0.0001美元;授權發行5億股;
未發行和已發行(不包括25,300,000股受 限制的股票 possible redemption) as of June 30, 2022 and December 31, 2021 |
| | | | — | | | | | | — | | |
B類普通股,面值0.0001美元;授權發行5000萬股;截至2022年6月30日和2021年12月31日已發行和已發行股票6,30.5萬股
|
| | | | 631 | | | | | | 631 | | |
Accumulated deficit
|
| | | | (14,229,132) | | | | | | (19,478,888) | | |
股東虧損總額
|
| | | | (14,228,501) | | | | | | (19,478,257) | | |
總負債和股東赤字
|
| | | $ | 254,217,619 | | | | | $ | 253,686,710 | | |
| | |
For the Three Months Ended
June 30, |
| |
For the Six Months Ended
June 30, |
| ||||||||||||||||||
| | |
2022
|
| |
2021
|
| |
2022
|
| |
2021
|
| ||||||||||||
運營和組建成本
|
| | | $ | 2,440,653 | | | | | $ | 385,917 | | | | | $ | 3,732,091 | | | | | $ | 565,570 | | |
Loss from operations
|
| | | | (2,440,653) | | | | | | (385,917) | | | | | | (3,732,091) | | | | | | (565,570) | | |
Other income (expense): | | | | | | | | | | | | | | | | | | | | | | | | | |
權證負債公允價值變動
|
| | | | 2,006,478 | | | | | | (1,450,300) | | | | | | 8,981,847 | | | | | | 3,674,300 | | |
營業銀行利息收入
account |
| | | | — | | | | | | 24 | | | | | | — | | | | | | 51 | | |
信託賬户中持有的有價證券收益
|
| | | | 321,395 | | | | | | 6,309 | | | | | | 343,952 | | | | | | 12,548 | | |
其他收入(費用)合計,淨額
|
| | | | 2,327,873 | | | | | | (1,443,967) | | | | | | 9,325,799 | | | | | | 3,686,899 | | |
Net (loss) income
|
| | | $ | (112,780) | | | | | $ | (1,829,884) | | | | | $ | 5,593,708 | | | | | $ | 3,121,329 | | |
加權平均流通股,A類普通股
|
| | | | 25,300,000 | | | | | | 25,300,000 | | | | | | 25,300,000 | | | | | | 25,300,000 | | |
A類普通股每股基本和稀釋後淨(虧損)收益
|
| | | $ | (0.00) | | | | | $ | (0.06) | | | | | $ | 0.18 | | | | | $ | 0.10 | | |
加權平均流通股,B類普通股
|
| | | | 6,305,000 | | | | | | 6,325,000 | | | | | | 6,305,000 | | | | | | 6,325,000 | | |
每股基本和稀釋後淨(虧損)收益,B類普通股
|
| | | $ | (0.00) | | | | | $ | (0.06) | | | | | $ | 0.18 | | | | | $ | 0.10 | | |
| | |
Class A
Ordinary Shares |
| |
Class B
Ordinary Shares |
| |
Additional
Paid-in Capital |
| |
Accumulated
Deficit |
| |
Total
Shareholders’ Deficit |
| |||||||||||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||||||||
Balance – January 1, 2022
|
| | | | — | | | | | $ | — | | | | |
|
6,305,000
|
| | | |
$
|
631
|
| | | | $ | — | | | | |
$
|
(19,478,888)
|
| | | |
$
|
(19,478,257)
|
| |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 37,516 | | | | | | 37,516 | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 5,706,488 | | | | | | 5,706,488 | | |
Balance – March 31, 2022
|
| | | | — | | | | | | — | | | | |
|
6,305,000
|
| | | |
|
631
|
| | | | | — | | | | |
|
(13,734,884)
|
| | | |
|
(13,734,253)
|
| |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (381,468) | | | | | | (381,468) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (112,780) | | | | | | (112,780) | | |
Balance – June 30, 2022
|
| | | | — | | | | | $ | — | | | | | | 6,305,000 | | | | | $ | 631 | | | | | $ | — | | | | | $ | (14,229,132) | | | | | $ | (14,228,501) | | |
| | |
Class A
Ordinary Shares |
| |
Class B
Ordinary Shares |
| |
Additional
Paid-in Capital |
| |
Accumulated
Deficit |
| |
Total
Shareholders’ Equity (Deficit) |
| |||||||||||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||||||||
Balance – January 1, 2021
|
| | | | — | | | | | $ | — | | | | | | 6,325,000 | | | | | $ | 633 | | | | | $ | — | | | | | $ | (28,848,313) | | | | | $ | (28,847,680) | | |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,239) | | | | | | (6,239) | | |
取消B類普通業務
shares |
| | | | | | | | | | | | | | | | (20,000) | | | | | | (2) | | | | | | — | | | | | | 2 | | | | | | — | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 4,951,213 | | | | | | 4,951,213 | | |
Balance – March 31, 2021
|
| | | | — | | | | | | — | | | | |
|
6,305,000
|
| | | |
|
631
|
| | | | | — | | | | |
|
(23,903,337)
|
| | | |
|
(23,902,706)
|
| |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,309) | | | | | | (6,309) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,829,884) | | | | | | (1,829,884) | | |
Balance – June 30, 2021
|
| | | | — | | | | | $ | — | | | | | | 6,305,000 | | | | | $ | 631 | | | | | $ | — | | | | | $ | (25,739,530) | | | | | $ | (25,738,899) | | |
| | |
For the Six Months Ended June 30,
|
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
Net income
|
| | | $ | 5,593,708 | | | | | $ | 3,121,329 | | |
將淨收入與經營活動中使用的淨現金進行調整:
|
| | | | | | | | | | | | |
權證負債公允價值變動
|
| | | | (8,981,847) | | | | | | (3,674,300) | | |
信託賬户中持有的有價證券收益
|
| | | | (343,952) | | | | | | (12,548) | | |
經營性資產和負債變動:
|
| | | | | | | | | | | | |
Prepaid expenses
|
| | | | 41,826 | | | | | | 50,606 | | |
應付賬款和應計費用
|
| | | | 126,569 | | | | | | 302,237 | | |
Deferred legal fees
|
| | | | 3,092,479 | | | | | | — | | |
經營活動中使用的淨現金
|
| | | | (471,217) | | | | | | (212,676) | | |
融資活動的現金流: | | | | | | | | | | | | | |
本票 - 關聯方收益
|
| | | | 700,000 | | | | | | — | | |
融資活動提供的現金淨額
|
| | | | 700,000 | | | | | | — | | |
Net Change in Cash
|
| | | | 228,783 | | | | | | (212,676) | | |
Cash – Beginning of period
|
| | | | 549,792 | | | | | | 1,132,050 | | |
Cash – End of period
|
| | | $ | 778,575 | | | | | $ | 919,374 | | |
非現金投融資活動: | | | | | | | | | | | | | |
A類普通股重新計量至贖回金額
|
| | | $ | 343,952 | | | | | $ | 6,309 | | |
|
首次公開募股的總收益
|
| | | $ | 253,000,000 | | |
| Less: | | | | | | | |
|
分配給公開認股權證的收益
|
| | | | (8,475,500) | | |
|
A類普通股發行成本
|
| | | | (14,031,031) | | |
| Plus: | | | | | | | |
|
賬面價值到贖回價值的初始重新計量
|
| | | | 22,506,531 | | |
|
後續將賬面價值重新計量為贖回價值
|
| | | | 12,211 | | |
|
賬面價值與贖回價值的總重計量
|
| | | | 22,518,742 | | |
|
可能贖回的A類普通股,2021年12月31日
|
| | | | 253,037,516 | | |
|
賬面價值到贖回價值的重新計量
|
| | | | (343,952) | | |
|
可能贖回的A類普通股,2022年6月30日
|
| | | $ | 253,381,468 | | |
| | |
Three Months Ended
June 30, 2022 |
| |
Three Months Ended
June 30, 2021 |
| |
Six Months Ended
June 30, 2022 |
| |
Six Months Ended
June 30, 2021 |
| ||||||||||||||||||||||||||||||||||||
| | |
Class A
|
| |
Class B
|
| |
Class A
|
| |
Class B
|
| |
Class A
|
| |
Class B
|
| |
Class A
|
| |
Class B
|
| ||||||||||||||||||||||||
每股普通股基本和稀釋後淨(虧損)收益
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Numerator: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Allocation of net (loss)
income |
| | | $ | (90,281) | | | | | $ | (22,499) | | | | | $ | (1,463,907) | | | | | $ | (365,977) | | | | | $ | 4,474,966 | | | | | $ | 1,118,742 | | | | | $ | 2,497,063 | | | | | $ | 624,266 | | |
Denominator: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本和稀釋後加權平均流通股
|
| | | | 25,300,000 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,325,000 | | | | | | 25,300,000 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,325,000 | | |
每股普通股基本和稀釋後淨(虧損)收益
|
| | | $ | (0.00) | | | | | $ | (0.00) | | | | | $ | (0.06) | | | | | $ | (0.06) | | | | | $ | 0.18 | | | | | $ | 0.18 | | | | | $ | 0.10 | | | | | $ | 0.10 | | |
Description
|
| |
Level
|
| |
December 31,
2021 |
| |
Level
|
| |
June 30,
2022 |
| ||||||||||||
Assets: | | | | | | | | | | | | | | | | | | | | | | | | | |
信託賬户中持有的有價證券
|
| | | | 1 | | | | | $ | 253,037,516 | | | | | | 1 | | | | | $ | 253,381,468 | | |
Liabilities: | | | | | | | | | | | | | | | | | | | | | | | | | |
認股權證責任 - 公共認股權證
|
| | | | 1 | | | | | $ | 6,775,340 | | | | | | 1 | | | | | $ | 1,010,735 | | |
認股權證責任 - 私募認股權證
|
| | | | 3 | | | | | $ | 3,781,336 | | | | | | 2 | | | | | $ | 564,094 | | |
| | |
December 31,
2021 |
| |||
Exercise price
|
| | | $ | 11.50 | | |
Share price
|
| | | $ | 9.87 | | |
Volatility
|
| | | | 12.3% | | |
Term
|
| | | | 5.00 | | |
Risk-free rate
|
| | | | 1.10% | | |
Dividend yield
|
| | | | 0.00 | | |
| | |
Private
Placement |
| |||
Fair value as of December 31, 2021
|
| | | $ | 3,781,336 | | |
Change in fair value
|
| | | | (2,498,534) | | |
Transfer to Level 2
|
| | | | (1,282,802) | | |
Fair value as of June 30, 2022
|
| | | $ | — | | |
| | |
September 30,
2022 |
| |
December 31,
2021 |
| ||||||
| | |
(Unaudited)
|
| | | | | | | |||
ASSETS | | | | | | | | | | | | | |
Current assets | | | | | | | | | | | | | |
Cash
|
| | | $ | 218,475 | | | | | $ | 549,792 | | |
Prepaid expenses
|
| | | | 140,767 | | | | | | 99,402 | | |
Total Current Assets
|
| | | | 359,242 | | | | | | 649,194 | | |
信託賬户中持有的現金
|
| | | | 58,650,422 | | | | | | — | | |
信託賬户中持有的有價證券
|
| | | | — | | | | | | 253,037,516 | | |
TOTAL ASSETS
|
| | | $ | 59,009,664 | | | | | $ | 253,686,710 | | |
負債、可能贖回的股票和股東虧損
|
| | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
應付賬款和應計費用
|
| | | $ | 588,986 | | | | | $ | 555,895 | | |
Accrued offering costs
|
| | | | 159,880 | | | | | | 159,880 | | |
Promissory note – related party
|
| | | | 700,000 | | | | | | — | | |
流動負債總額
|
| | | | 1,448,866 | | | | | | 715,775 | | |
Deferred legal fees
|
| | | | 4,304,833 | | | | | | — | | |
Warrant liabilities
|
| | | | 4,730,400 | | | | | | 10,556,676 | | |
管道衍生責任
|
| | | | 3,109,245 | | | | | | — | | |
應付延期承銷費
|
| | | | — | | | | | | 8,855,000 | | |
Total Liabilities
|
| | | | 13,593,344 | | | | | | 20,127,451 | | |
承付款和或有事項(附註6) | | | | | | | | | | | | | |
可能贖回的股票 | | | | | | | | | | | | | |
可能贖回的A類普通股;截至2022年9月30日和2021年12月31日的贖回價值分別為5827,517股和25,300,000股
|
| | | | 58,650,422 | | | | | | 253,037,516 | | |
股東虧損 | | | | | | | | | | | | | |
優先股,面值0.0001美元;授權發行500萬股;未發行和已發行
|
| | | | — | | | | | | — | | |
A類普通股,面值0.0001美元;授權500,000,000股;無已發行和已發行股票(分別不包括2022年9月30日和2021年12月31日可能贖回的5,827,517股和25,300,000股)
|
| | | | — | | | | | | — | | |
B類普通股,面值0.0001美元;授權發行5000萬股;截至2022年9月30日和2021年12月31日,已發行和已發行股票630.5萬股
|
| | | | 631 | | | | | | 631 | | |
新增實收資本
|
| | | | 5,009,691 | | | | | | — | | |
Accumulated deficit
|
| | | | (18,244,424) | | | | | | (19,478,888) | | |
股東虧損總額
|
| | | | (13,234,102) | | | | | | (19,478,257) | | |
總負債、可能贖回的股份和股東虧損
|
| | | $ | 59,009,664 | | | | | $ | 253,686,710 | | |
| | |
For the Three Months Ended
September 30, |
| |
For the Nine Months Ended
September 30, |
| ||||||||||||||||||
| | |
2022
|
| |
2021
|
| |
2022
|
| |
2021
|
| ||||||||||||
運營和組建成本
|
| | | $ | 1,595,785 | | | | | $ | 154,559 | | | | | $ | 5,327,876 | | | | | $ | 720,129 | | |
Loss from operations
|
| | | | (1,595,785) | | | | | | (154,559) | | | | | | (5,327,876) | | | | | | (720,129) | | |
Other income (expense): | | | | | | | | | | | | | | | | | | | | | | | | | |
權證負債公允價值變動
|
| | | | (3,155,571) | | | | | | 4,603,900 | | | | | | 5,826,276 | | | | | | 8,278,200 | | |
管道衍生負債公允價值變動
|
| | | | 89,022 | | | | | | — | | | | | | 89,022 | | | | | | — | | |
營業銀行賬户利息收入
|
| | | | — | | | | | | 21 | | | | | | — | | | | | | 72 | | |
現金和有價證券的利息收入
held in Trust Account |
| | | | 350,399 | | | | | | 6,379 | | | | | | 694,351 | | | | | | 18,927 | | |
Other income
|
| | | | 296,643 | | | | | | — | | | | | | 296,643 | | | | | | — | | |
其他(費用)收入總額,淨額
|
| | | | (2,419,507) | | | | | | 4,610,300 | | | | | | 6,906,292 | | | | | | 8,297,199 | | |
Net (loss) income
|
| | | $ | (4,015,292) | | | | | $ | 4,455,741 | | | | | $ | 1,578,416 | | | | | $ | 7,577,070 | | |
加權平均流通股,A類普通股
|
| | | | 8,790,721 | | | | | | 25,300,000 | | | | | | 19,736,433 | | | | | | 25,300,000 | | |
A類基本和稀釋後每股淨(虧損)收益
ordinary shares |
| | | $ | (0.27) | | | | | $ | 0.14 | | | | | $ | 0.06 | | | | | $ | 0.24 | | |
加權平均流通股,B類普通股
|
| | | | 6,305,000 | | | | | | 6,325,000 | | | | | | 6,305,000 | | | | | | 6,305,055 | | |
每股基本和稀釋後淨(虧損)收益,B類
ordinary shares |
| | | $ | (0.27) | | | | | $ | 0.14 | | | | | $ | 0.06 | | | | | $ | 0.24 | | |
| | |
Class A
Ordinary Shares |
| |
Class B
Ordinary Shares |
| |
Additional
Paid-in Capital |
| |
Accumulated
Deficit |
| |
Total
Shareholders’ Deficit |
| |||||||||||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||||||||
Balance – January 1, 2022
|
| | | | — | | | | | $ | — | | | | | | 6,305,000 | | | | | $ | 631 | | | | | $ | — | | | | | $ | (19,478,888) | | | | | $ | (19,478,257) | | |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 37,516 | | | | | | 37,516 | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 5,706,488 | | | | | | 5,706,488 | | |
Balance – March 31, 2022
|
| | | | — | | | | | | — | | | | | | 6,305,000 | | | | | | 631 | | | | | | — | | | | | | (13,734,884) | | | | | | (13,734,253) | | |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (381,468) | | | | | | (381,468) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (112,780) | | | | | | (112,780) | | |
Balance – June 30, 2022
|
| | | | — | | | | | | — | | | | | | 6,305,000 | | | | | | 631 | | | | | | — | | | | | | (14,229,132) | | | | | | (14,228,501) | | |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (350,399) | | | | | | — | | | | | | (350,399) | | |
免除應付延期承銷費
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8,558,357 | | | | | | — | | | | | | 8,558,357 | | |
管道衍生負債的初始計量
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (3,198,267) | | | | | | — | | | | | | (3,198,267) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (4,015,292) | | | | | | (4,015,292) | | |
Balance – September 30, 2022
|
| | | | — | | | | | $ | — | | | | | | 6,305,000 | | | | | $ | 631 | | | | | $ | 5,009,691 | | | | | $ | (18,244,424) | | | | | $ | (13,234,102) | | |
| | |
Class A
Ordinary Shares |
| |
Class B
Ordinary Shares |
| |
Additional
Paid-in Capital |
| |
Accumulated
Deficit |
| |
Total
Shareholders’ Deficit |
| |||||||||||||||||||||||||||
| | |
Shares
|
| |
Amount
|
| |
Shares
|
| |
Amount
|
| ||||||||||||||||||||||||||||||
Balance – January 1, 2021
|
| | | | — | | | | | $ | — | | | | | | 6,325,000 | | | | | $ | 633 | | | | | $ | — | | | | | $ | (28,848,313) | | | | | $ | (28,847,680) | | |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,239) | | | | | | (6,239) | | |
取消B類普通業務
shares |
| | | | — | | | | | | — | | | | | | (20,000) | | | | | | (2) | | | | | | — | | | | | | 2 | | | | | | — | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 4,951,213 | | | | | | 4,951,213 | | |
Balance – March 31, 2021
|
| | | | — | | | | | | — | | | | | | 6,305,000 | | | | | | 631 | | | | | | — | | | | | | (23,903,337) | | | | | | (23,902,706) | | |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,309) | | | | | | (6,309) | | |
Net loss
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,829,884) | | | | | | (1,829,884) | | |
Balance – June 30, 2021
|
| | | | — | | | | | | — | | | | | | 6,305,000 | | | | | | 631 | | | | | | — | | | | | | (25,739,530) | | | | | | (25,738,899) | | |
Remeasurement of Class A
需要贖回的普通股 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,379) | | | | | | (6,379) | | |
Net income
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 4,455,741 | | | | | | 4,455,741 | | |
Balance – September 30, 2021
|
| | | | — | | | | | $ | — | | | | | | 6,305,000 | | | | | $ | 631 | | | | | $ | — | | | | | $ | (21,290,168) | | | | | $ | (21,289,537) | | |
| | |
For the Nine Months Ended
September 30, |
| |||||||||
| | |
2022
|
| |
2021
|
| ||||||
經營活動現金流: | | | | | | | | | | | | | |
Net income
|
| | | $ | 1,578,416 | | | | | $ | 7,577,070 | | |
將淨收入與經營活動中使用的淨現金進行調整: | | | | | | | | | | | | | |
權證負債公允價值變動
|
| | | | (5,826,276) | | | | | | (8,278,200) | | |
管道衍生負債公允價值變動
|
| | | | (89,022) | | | | | | — | | |
信託賬户中持有的現金和有價證券的利息收入
|
| | | | (694,351) | | | | | | (18,927) | | |
Other income
|
| | | | (296,643) | | | | | | — | | |
經營性資產和負債變動:
|
| | | | | | | | | | | | |
Prepaid expenses
|
| | | | (41,365) | | | | | | 102,481 | | |
應付賬款和應計費用
|
| | | | 33,091 | | | | | | 219,069 | | |
Deferred legal fees
|
| | | | 4,304,833 | | | | | | — | | |
經營活動中使用的淨現金
|
| | | | (1,031,317) | | | | | | (398,507) | | |
投資活動現金流: | | | | | | | | | | | | | |
贖回時從信託賬户中提取的現金
|
| | | | 195,081,445 | | | | | | — | | |
投資活動提供的現金淨額
|
| | | | 195,081,445 | | | | | | — | | |
融資活動的現金流: | | | | | | | | | | | | | |
本票 - 關聯方收益
|
| | | | 700,000 | | | | | | — | | |
贖回A類普通股
|
| | | | (195,081,445) | | | | | | — | | |
用於融資活動的現金淨額
|
| | | | (194,381,445) | | | | | | — | | |
Net Change in Cash
|
| | | | (331,317) | | | | | | (398,507) | | |
Cash – Beginning of period
|
| | | | 549,792 | | | | | | 1,132,050 | | |
Cash – End of period
|
| | | $ | 218,475 | | | | | $ | 733,543 | | |
非現金投融資活動: | | | | | | | | | | | | | |
A類普通股重新計量至贖回金額
|
| | | $ | 694,351 | | | | | $ | 18,927 | | |
免除對額外實收資本收取的遞延承銷費
|
| | | $ | (8,558,357) | | | | | $ | — | | |
管道衍生負債的初始計量
|
| | | $ | 3,198,267 | | | | | $ | — | | |
|
2020年7月首次公開募股的總收益
|
| | | $ | 253,000,000 | | |
| Less: | | | | | | | |
|
分配給公開認股權證的收益
|
| | | | (8,475,500) | | |
|
A類普通股發行成本
|
| | | | (14,031,031) | | |
| Plus: | | | | | | | |
|
賬面價值到贖回價值的初始重新計量
|
| | | | 22,506,531 | | |
|
後續將賬面價值重新計量為贖回價值
|
| | | | 12,211 | | |
|
賬面價值與贖回價值的總重計量
|
| | | | 22,518,742 | | |
|
可能贖回的A類普通股,2021年12月31日
|
| | | | 253,037,516 | | |
| Less: | | | | | | | |
|
A類普通股於2022年7月14日贖回
|
| | | | (195,081,445) | | |
| Add: | | | | | | | |
|
賬面價值到贖回價值的重新計量
|
| | | | 694,351 | | |
|
可能贖回的A類普通股,2022年9月30日
|
| | | $ | 58,650,422 | | |
| | |
Three Months Ended
September 30, 2022 |
| |
Three Months Ended
September 30, 2021 |
| |
Nine Months Ended
September 30, 2022 |
| |
Nine Months Ended
September 30, 2021 |
| ||||||||||||||||||||||||||||||||||||
| | |
Class A
|
| |
Class B
|
| |
Class A
|
| |
Class B
|
| |
Class A
|
| |
Class B
|
| |
Class A
|
| |
Class B
|
| ||||||||||||||||||||||||
每股普通股基本和稀釋後淨(虧損)收益
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Numerator: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
淨(虧損)收入分攤
|
| | | $ | (2,338,233) | | | | | $ | (1,677,059) | | | | | $ | 3,564,593 | | | | | $ | 891,148 | | | | | $ | 1,195,341 | | | | | $ | 383,075 | | | | | $ | 6,065,481 | | | | | $ | 1,511,589 | | |
Denominator: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本和稀釋後加權平均流通股
|
| | | | 8,790,721 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,325,000 | | | | | | 19,736,433 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,305,055 | | |
每股普通股基本和稀釋後淨(虧損)收益
|
| | | $ | (0.27) | | | | | $ | (0.27) | | | | | $ | 0.14 | | | | | $ | 0.14 | | | | | $ | 0.06 | | | | | $ | 0.06 | | | | | $ | 0.24 | | | | | $ | 0.24 | | |
Description
|
| |
Level
|
| |
December 31,
2021 |
| |
Level
|
| |
September 30,
2022 |
| ||||||||||||
Assets: | | | | | | | | | | | | | | | | | | | | | | | | | |
利息支票信託賬户中持有的現金
|
| | | | 1 | | | | | $ | — | | | | | | 1 | | | | | $ | 58,650,422 | | |
信託賬户中持有的有價證券
|
| | | | 1 | | | | | $ | 253,037,516 | | | | | | 1 | | | | | $ | — | | |
Liabilities: | | | | | | | | | | | | | | | | | | | | | | | | | |
認股權證責任 - 公共認股權證
|
| | | | 1 | | | | | $ | 6,775,340 | | | | | | 1 | | | | | $ | 3,036,000 | | |
認股權證責任 - 私募認股權證
|
| | | | 3 | | | | | $ | 3,781,336 | | | | | | 2 | | | | | $ | 1,694,400 | | |
管道衍生責任
|
| | | | 3 | | | | | $ | — | | | | | | 3 | | | | | $ | 3,109,245 | | |
| | |
December 31,
2021 |
| |||
Exercise price
|
| | | $ | 11.50 | | |
Share price
|
| | | $ | 9.87 | | |
Volatility
|
| | | | 12.3% | | |
Term
|
| | | | 5.00 | | |
Risk-free rate
|
| | | | 1.10% | | |
Dividend yield
|
| | | | 0.00 | | |
| | |
Private
Placement |
| |||
Fair value as of December 31, 2021
|
| | | $ | 3,781,336 | | |
Change in fair value
|
| | | | (2,498,534) | | |
Transfer to Level 2
|
| | | | (1,282,802) | | |
Fair value as of September 30, 2022
|
| | | $ | — | | |
Input
|
| |
July 5, 2022
(Initial Measurement) |
| |
September 30,
2022 |
| ||||||
Initial share price
|
| | | $ | 9.98 | | | | | $ | 9.92 | | |
在測量日期調整的價格CPI
|
| | | $ | 10.80 | | | | | $ | 10.66 | | |
到期天數(營業天數)
|
| | | | 630 | | | | | | 630 | | |
Fraction of a year (years)
|
| | | | 2.5 | | | | | | 2.5 | | |
Risk-free rate
|
| | | | 2.80% | | | | | | 4.30% | | |
Dividend yield
|
| | | | 0.00% | | | | | | 0.00% | | |
歷史波動性
|
| | | | 58.49% | | | | | | 55.63% | | |
累計預期通脹率
|
| | | | 8.20% | | | | | | 7.50% | | |
Block trade fee
|
| | | | 1.00% | | | | | | 1.00% | | |
Illiquidity discount
|
| | | | 2.20% | | | | | | 2.20% | | |
| | |
PIPE Derivative
Liability |
| |||
Initial measurement on July 5, 2022
|
| | | $ | 3,198,267 | | |
估值投入或其他假設的變化
|
| | | | (89,022) | | |
Fair value as of September 30, 2022
|
| | |
$
|
3,109,245
|
| |
| | |
Note
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| ||||||||||||
Assets | | | | | | | | | | | | | | | | | | | | | | | | | |
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | |
現金和現金等價物
|
| | | | 4 | | | | | | 118,918 | | | | | | 61,754 | | | | | | 12,266 | | |
貿易和其他應收賬款
|
| | | | 5 | | | | | | 234,288 | | | | | | 113,353 | | | | | | 54,277 | | |
Current tax assets
|
| | | | 6 | | | | | | 4,895 | | | | | | 2,350 | | | | | | 1,907 | | |
Other tax assets
|
| | | | 6 | | | | | | 13,308 | | | | | | 8,491 | | | | | | 12,682 | | |
Prepaid expenses
|
| | | | | | | | | | 1,484 | | | | | | 513 | | | | | | — | | |
Advances to suppliers
|
| | | | | | | | | | 47,283 | | | | | | 17,996 | | | | | | 1,795 | | |
Inventories
|
| | | | | | | | | | 8,781 | | | | | | 5,174 | | | | | | 1,437 | | |
其他賬户等價物
|
| | | | 4 | | | | | | 24,454 | | | | | | 24,133 | | | | | | 9,584 | | |
Current assets
|
| | | | | | | | | | 453,411 | | | | | | 233,764 | | | | | | 93,948 | | |
Non-current assets | | | | | | | | | | | | | | | | | | | | | | | | | |
Related parties loans
|
| | | | 15 | | | | | | 34,726 | | | | | | 28,318 | | | | | | 18,857 | | |
Deferred taxes
|
| | | | 21 | | | | | | 8,987 | | | | | | 5,793 | | | | | | 4,946 | | |
Judicial deposits
|
| | | | 14 | | | | | | 147 | | | | | | 407 | | | | | | 711 | | |
其他應收賬款
|
| | | | | | | | | | 6,811 | | | | | | 5,071 | | | | | | 349 | | |
財產、廠房和設備
|
| | | | 8 | | | | | | 331,621 | | | | | | 102,781 | | | | | | 49,724 | | |
Goodwill
|
| | | | 8 | | | | | | 584,893 | | | | | | 221,466 | | | | | | 41,244 | | |
Intangible assets
|
| | | | 9 | | | | | | 10,485 | | | | | | 3,141 | | | | | | 2,638 | | |
非流動資產合計
|
| | | | | | | | | | 977,670 | | | | | | 366,977 | | | | | | 118,469 | | |
Total assets
|
| | | | | | | | | | 1,431,081 | | | | | | 600,741 | | | | | | 212,417 | | |
| | |
Note
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| ||||||||||||
Liabilities | | | | | | | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | 10 | | | | | | 60,755 | | | | | | 15,216 | | | | | | 14,287 | | |
Trade and other payables
|
| | | | 11 | | | | | | 39,573 | | | | | | 20,174 | | | | | | 6,479 | | |
Labor Obligation
|
| | | | | | | | | | 21,552 | | | | | | 14,359 | | | | | | 6,604 | | |
Dividends payable
|
| | | | 15.1 | | | | | | 31,469 | | | | | | — | | | | | | — | | |
當期應付所得税
|
| | | | 12 | | | | | | 6,872 | | | | | | 1,637 | | | | | | 1,894 | | |
Other tax payable
|
| | | | 12 | | | | | | 17,678 | | | | | | 11,418 | | | | | | 7,121 | | |
收購投資所產生的債務
|
| | | | 7 | | | | | | 128,130 | | | | | | 28,167 | | | | | | — | | |
Lease liabilities
|
| | | | 13 | | | | | | 9,635 | | | | | | 3,134 | | | | | | 2,320 | | |
Other bills to pay
|
| | | | | | | | | | 30,480 | | | | | | 8,833 | | | | | | 6,210 | | |
Current liabilities
|
| | | | | | | | | | 346,144 | | | | | | 102,938 | | | | | | 44,915 | | |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | 10 | | | | | | 94,549 | | | | | | 58,475 | | | | | | 19,332 | | |
Other tax expenses
|
| | | | 12 | | | | | | 4,065 | | | | | | — | | | | | | 7,446 | | |
Related parties loans
|
| | | | 15 | | | | | | 482,161 | | | | | | 54,213 | | | | | | 64,182 | | |
遞延所得税和社會貢獻
|
| | | | 21 | | | | | | 33,404 | | | | | | 12,923 | | | | | | 6,491 | | |
收購投資所產生的債務
|
| | | | 7 | | | | | | 101,278 | | | | | | 29,267 | | | | | | — | | |
應急準備
|
| | | | 14 | | | | | | 181 | | | | | | 546 | | | | | | 1,020 | | |
Lease liabilities
|
| | | | 13 | | | | | | 22,032 | | | | | | 5,807 | | | | | | 1,935 | | |
Other bills to pay
|
| | | | | | | | | | 9,349 | | | | | | 9,378 | | | | | | 1,977 | | |
非流動負債
|
| | | | | | | | | | 747,019 | | | | | | 170,609 | | | | | | 102,383 | | |
Total liabilities
|
| | | | | | | | | | 1,093,163 | | | | | | 273,547 | | | | | | 147,298 | | |
Shareholders’ equity | | | | | | | | | | | | | | | | | | | | | | | | | |
Capital
|
| | | | | | | | | | 261,920 | | | | | | 36,899 | | | | | | 36,899 | | |
為未來增資預支資金
|
| | | | | | | | | | — | | | | | | 176,000 | | | | | | — | | |
Profit reserves
|
| | | | | | | | | | 176,148 | | | | | | 76,430 | | | | | | 14,731 | | |
Capital transactions
|
| | | | | | | | | | (116,486) | | | | | | (3,458) | | | | | | (3,458) | | |
股權估值調整
|
| | | | | | | | | | 984 | | | | | | 984 | | | | | | 984 | | |
累計平移調整
|
| | | | | | | | | | 3,428 | | | | | | 16,818 | | | | | | 2,086 | | |
Equity attributable to
|
| | | | 16 | | | | | | 325,994 | | | | | | 303,673 | | | | | | 51,242 | | |
Non-controlling
|
| | | | 16 | | | | |
|
11,924
|
| | | |
|
23,521
|
| | | |
|
13,877
|
| |
Total equity
|
| | | | | | | | | | 337,918 | | | | | | 327,194 | | | | | | 65,119 | | |
股東權益和負債合計
|
| | | | | | | | | | 1,431,081 | | | | | | 600,741 | | | | | | 212,417 | | |
| | |
Note
|
| |
2021
|
| |
2020
|
| |||||||||
Net Revenue
|
| | | | 18 | | | | | | 822,203 | | | | | | 364,284 | | |
提供服務的成本
|
| | | | 19 | | | | | | (618,691) | | | | | | (256,147) | | |
Gross profit
|
| | | | | | | | | | 203,512 | | | | | | 108,137 | | |
銷售、一般和行政費用
|
| | | | 19 | | | | | | (26,837) | | | | | | (18,956) | | |
其他收入、淨支出
|
| | | | 19 | | | | | | 1.355 | | | | | | 705 | | |
Operating expenses
|
| | | | | | | | | | (25,482) | | | | | | (18,251) | | |
Operating profit
|
| | | | | | | | | | 178,030 | | | | | | 89,886 | | |
Finance costs
|
| | | | 20 | | | | | | (12,804) | | | | | | (14,483) | | |
Finance income
|
| | | | 20 | | | | | | 10,776 | | | | | | 7,405 | | |
Net finance costs
|
| | | | | | | | | | (2,028) | | | | | | (7,078) | | |
Profit before tax
|
| | | | | | | | | | 176,002 | | | | | | 82,808 | | |
所得税和社會貢獻
|
| | | | 21 | | | | | | (37,860) | | | | | | (16,754) | | |
Profit for the year
|
| | | | | | | | | | 138,142 | | | | | | 66,054 | | |
應佔利潤: | | | | | | | | | | | | | | | | | | | |
Owners of the group
|
| | | | | | | | | | 131,117 | | | | | | 61,699 | | |
非控股權益
|
| | | | | | | | | | 7,025 | | | | | | 4,355 | | |
年終股數
|
| | | | | | | | | | 48,615,599 | | | | | | 36,898,917 | | |
年末每股收益(基本和稀釋後) - 單位:雷亞爾$
|
| | | | | | | | | | 2,84 | | | | | | 1,79 | | |
| | |
2021
|
| |
2020
|
| ||||||
Profit for the year
|
| | | | 138,142 | | | | | | 66,054 | | |
隨後重新分類為損益的項目: | | | | | | | | | | | | | |
被投資人在境外商譽的匯率變動
|
| | | | (9,042) | | | | | | 1,632 | | |
累計平移調整
|
| | | | 20,731 | | | | | | 13,100 | | |
當期其他綜合收益,税後淨額
|
| | | | 11,689 | | | | | | 14,732 | | |
綜合收益總額,税後淨額
|
| | | | 149,831 | | | | | | 80,786 | | |
Attributable to: | | | | | | | | | | | | | |
Owners of the group
|
| | | | 131,117 | | | | | | 61,699 | | |
非控股權益
|
| | | | 18,714 | | | | | | 19,087 | | |
| | | | | 149,831 | | | | | | 80,786 | | |
| | | | | | | | |
歸因於集團所有者
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
Note
|
| |
Capital
|
| |
Advances
for future capital increase |
| |
Capital
transactions |
| |
Legal
reserve |
| |
Unrealized
income reserve |
| |
Equity
valuation adjustment |
| |
Accumulated
translation adjustment |
| |
Retained
earnings |
| |
Total
attributable to the controlling shareholder |
| |
Non
controlling interests |
| |
Total
|
| | | | | | | | | | | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Balances at January 1, 2020
|
| | | | | | | | | | 36,899 | | | | | | — | | | | | | (3,458) | | | | | | 5,024 | | | | | | 9,707 | | | | | | 984 | | | | | | 2,086 | | | | | | — | | | | | | 51,242 | | | | | | 13,877 | | | | | | 65,119 | | | | | | | | | | | | | ||||||||||||||||||||
為未來增資預支資金
|
| | | | 16,2 | | | | | | — | | | | | | 176,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 176,000 | | | | | | — | | | | |
|
176,000
|
| | | | | | | | | | | | ||||||||||||||||||||
非控股股東利益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 5,289 | | | | |
|
5,289
|
| | | | | | | | | | | | ||||||||||||||||||||
其他綜合收益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 14,732 | | | | | | — | | | | | | 14,732 | | | | | | — | | | | |
|
14,732
|
| | | | | | | | | | | | ||||||||||||||||||||
Net income for the year
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 61,699 | | | | | | 61,699 | | | | | | 4,355 | | | | |
|
66,054
|
| | | | | | | | | | | | ||||||||||||||||||||
利潤分配 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||
Legal reserve
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,356 | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,356) | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
未實現利潤準備金
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 59,343 | | | | | | — | | | | | | — | | | | | | (59,343) | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
December 31, 2020
|
| | | | | | | | | | 36,899 | | | | | | 176,000 | | | | | | (3,458) | | | | | | 7,380 | | | | | | 69,050 | | | | | | 984 | | | | | | 16,818 | | | | | | — | | | | | | 303,673 | | | | | | 23,521 | | | | | | 327,194 | | | | | | | | | | | | | ||||||||||||||||||||
投資轉移增資
|
| | | | 16,1 | | | | | | 49,021 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (25,016) | | | | | | — | | | | | | 24,005 | | | | | | — | | | | |
|
24,005
|
| | | | | | | | | | | | ||||||||||||||||||||
為未來增資預支資金
|
| | | | 16,1 | | | | | | 176,000 | | | | | | (176,000)) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
與股東的交易
|
| | | | 16,6 | | | | | | — | | | | | | — | | | | | | (113,028) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (113,028) | | | | | | — | | | | |
|
(113,028)
|
| | | | | | | | | | | | ||||||||||||||||||||
提前發放儲備
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | — | | | | |
|
(307)
|
| | | | | | | | | | | | ||||||||||||||||||||
非控股股東利益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (18,622) | | | | |
|
(18,622)
|
| | | | | | | | | | | | ||||||||||||||||||||
其他綜合收益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 63 | | | | | | — | | | | | | 11,626 | | | | | | — | | | | | | 11,689 | | | | | | — | | | | |
|
11,689
|
| | | | | | | | | | | | ||||||||||||||||||||
Net income for the year
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 131,117 | | | | | | 131,117 | | | | | | 7,025 | | | | |
|
138,142
|
| | | | | | | | | | | | ||||||||||||||||||||
利潤分配 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||
Legal reserve
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | 6,559 | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,559) | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
最低強制性股息
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 31,155) | | | | | | (31,155) | | | | | | — | | | | |
|
(31,155)
|
| | | | | | | | | | | | ||||||||||||||||||||
未實現利潤準備金
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 93,403 | | | | | | — | | | | | | — | | | | | | (93,403) | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
As of December 31, 2021
|
| | | | | | | | | | 261,920 | | | | | | — | | | | | | (116,486) | | | | | | 13,939 | | | | | | 162,209 | | | | | | 984 | | | | | | 3,428 | | | | | | — | | | | | | 325,994 | | | | | | 11,924 | | | | | | 337,918 | | | | | | | | | | | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
經營活動產生的現金流 | | | | | | | | | | | | | |
Profit for the year
|
| | | | 138,142 | | | | | | 66,054 | | |
非現金項目調整 | | | | | | | | | | | | | |
折舊及攤銷
|
| | | | 60,163 | | | | | | 22,519 | | |
預計信貸損失
|
| | | | (340) | | | | | | 39 | | |
已核銷財產、廠房設備和無形資產殘值
|
| | | | (6,355) | | | | | | 3,969 | | |
應急準備
|
| | | | (365) | | | | | | (474) | | |
所得税和社會貢獻 - 延期
|
| | | | 14,087 | | | | | | 5,480 | | |
貸款和融資利息與匯率變動
|
| | | | 2,919 | | | | | | 2,846 | | |
資產和負債變動: | | | | | | | | | | | | | |
Accounts receivable
|
| | | | (79,118) | | | | | | (32,243) | | |
Recoverable taxes
|
| | | | (6,102) | | | | | | 5,317 | | |
Prepaid expenses
|
| | | | 1,778 | | | | | | 19 | | |
Advances to suppliers
|
| | | | (29,287) | | | | | | (16,201) | | |
Inventories
|
| | | | (3,607) | | | | | | (3,737) | | |
其他應收賬款
|
| | | | 24,850 | | | | | | (13,192) | | |
Suppliers
|
| | | | (21,740) | | | | | | (7,340) | | |
工資和社保費
|
| | | | (1,485) | | | | | | 6,953 | | |
Taxes payable
|
| | | | (2,900) | | | | | | (1,595) | | |
Other accounts payable
|
| | | | (17,565) | | | | | | (350) | | |
經營活動產生的現金
|
| | | | 73,075 | | | | | | 38,064 | | |
貸款和融資支付的利息
|
| | | | (5,985) | | | | | | (2,722) | | |
Interest paid on leases
|
| | | | (573) | | | | | | (183) | | |
所得税和社會貢獻
|
| | | | (2,193) | | | | | | (2,656) | | |
經營活動產生的淨現金
|
| | | | 64,324 | | | | | | 32,503 | | |
投資活動產生的現金流 | | | | | | | | | | | | | |
用於公司收購的現金;扣除收到的現金後的淨額
|
| | | | (286,134) | | | | | | (76,023) | | |
支付收購投資所產生的債務
|
| | | | (38,493) | | | | | | (19,638) | | |
購置不動產、廠房和設備及無形資產
|
| | | | (123,794) | | | | | | (22,001) | | |
投資活動中使用的淨現金
|
| | | | (448,420) | | | | | | (117,662) | | |
融資活動產生的現金流 | | | | | | | | | | | | | |
利潤分配 - 前期
|
| | | | (63) | | | | | | — | | |
Related parties
|
| | | | 441,662 | | | | | | 113,965 | | |
Lease payments – Principal
|
| | | | (6,819) | | | | | | (3,955) | | |
貸款和融資收益
|
| | | | 50,620 | | | | | | 22,415 | | |
貸款和融資 - 本金的支付
|
| | | | (52,152) | | | | | | (23,547) | | |
融資活動產生的淨現金
|
| | | | 433,248 | | | | | | 108,878 | | |
現金和現金等價物增加
|
| | | | 49,152 | | | | | | 23,719 | | |
現金和現金等價物的匯率變化
|
| | | | 8,012 | | | | | | 25,769 | | |
年初的現金和現金等價物
|
| | | | 61,754 | | | | | | 12,266 | | |
年末現金和現金等價物
|
| | | | 118,918 | | | | | | 61,754 | | |
現金和現金等價物增加
|
| | | | 49,152 | | | | | | 23,719 | | |
| | | | | | | | |
Ownership held
by Group |
| |
Ownership held
by NCI |
| | | | | | | ||||||||||||||||||
Company
|
| |
Place of Business/ Country
of Incorporation |
| |
Controller
|
| |
2021
|
| |
2020
|
| |
2021
|
| |
2020
|
| |
Consolidation
method |
| |||||||||||||||
|
%
|
| |
%
|
| |
%
|
| |
%
|
| ||||||||||||||||||||||||||
Emergência Participações S.A.
|
| | Brazil | | | Ambipar Participações | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Howells Consulting Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | 100,00 | | | | | | 飽滿 | | |
| | | | | | Ambipar Participações | | | | | — | | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | 100,00 | | | | | | 飽滿 | | |
| | | | | | Ambipar Participações | | | | | — | | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar保險公司Corretora de Seguros Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
A Seguros Ltd.的Ambipar Response保險( - AtenDimento a Seguros Ltd.)
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Atmo Hazmat Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Suatrans Chile S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 50,00 | | | | | | — | | | | | | 50,00 | | | | | | 飽滿 | | |
Suatrans Peru SAC
|
| | Peru | | | Suatrans Chile | | | | | 99,78 | | | | | | 49,89 | | | | | | 0,22 | | | | | | 50,11 | | | | | | 飽滿 | | |
Suatrans Training S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99,99 | | | | | | 50,00 | | | | | | 0,01 | | | | | | 50,00 | | | | | | 飽滿 | | |
SIS - Servicios Industriales Especalizados S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99,99 | | | | | | 49,95 | | | | | | 0,01 | | | | | | 50,05 | | | | | | 飽滿 | | |
Horvefel S.A.
|
| | Uruguai | | | Suatrans Chile | | | | | 100,00 | | | | | | 50,00 | | | | | | — | | | | | | 50,00 | | | | | | 飽滿 | | |
SABI Tech S.A.S
|
| | Colombia | | | Suatrans Chile | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holding USA, INC
|
| |
United States of America
|
| |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
聯合國際應急有限責任公司。
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
一站式環保有限責任公司
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
海岸內環境有限責任公司
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
客户環境服務公司
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holdings UK Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holding Canadá, INC
|
| | Canadá | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
JM Serviços Integrados Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
JM Serviços e Locações Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
Lacerda&Lacerda Serviços de Transportes e Emergèncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
Desentupidora Belo Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response Gás Ltda.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
EnviroClear Site Service Limited
|
| | United Kingdom | | | Ambipar Holding UK | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
獵户座環境服務有限公司
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Inversiones Disal Emergencias S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
EMS Environmental, Inc
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
| | | | | | | | |
Ownership
held by Group |
| |
Ownership
held by NCI |
| | | | | | | ||||||||||||||||||
Company
|
| |
Place of Business/ Country
of Incorporation |
| |
Controller
|
| |
2021
|
| |
2020
|
| |
2021
|
| |
2020
|
| |
Consolidation
method |
| |||||||||||||||
|
%
|
| |
%
|
| |
%
|
| |
%
|
| ||||||||||||||||||||||||||
Ambipar Atendimento Médico
Hospitalar Ltda. |
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
[br]羊肚菌Fènix Emergúncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
APW Ambiental e Transport Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response ES S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response Control環境諮詢公司
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
[br]Ambipar Response Orbitgeo Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
[br]Ambipar Response OGTEC Facilities Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
[br]Ambipar Response污水控制有限公司
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
[br]Ambipar Response Geoweb Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | 飽滿 | | |
[br]Ambipar Response Geociéncias Ltd.(*)
|
| | Brazil | | | Ambipar Response ES | | | | | 38,50 | | | | | | — | | | | | | 61,50 | | | | | | — | | | | | | 飽滿 | | |
Swat Consulting Inc.
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
專業應急資源服務
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Emerge Hydrovac Inc.
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Lynx Creek工業和水力發電有限公司
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holding愛爾蘭有限公司
|
| | Ireland | | | Ambipar Holding UK | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Lehane環境與工業
Services Ltd |
| | Ireland | | |
Ambipar Holding愛爾蘭
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
| FVTPL的金融資產 | | | 這些資產隨後按公允價值計量,淨損益,包括任何利息或股息收入,在損益中確認。 | |
| 攤銷成本的金融資產 | | | 這些資產隨後採用實際利息法按攤銷成本計量。攤銷成本減去減值損失,利息收入、匯兑損益和減值在損益中確認。終止確認的任何收益或虧損均在損益中確認。 | |
| FVOCI的債務投資 | | | 這些資產隨後按公允價值計量,採用實際利息法計算的利息收入、匯兑損益和減值在損益中確認。其他淨損益在保險業保監處確認。在終止確認時,保監處累積的損益重新分類為損益。 | |
| FVOCI的股權投資 | | | 這些資產隨後按公允價值計量,股息在損益中確認為收入,除非股息明確表示收回部分投資成本,其他淨收益和虧損在保險業確認,永遠不會重新歸類為損益。 | |
| | |
JM Serviços
Integrados S.A. |
| |
Lacerda &
Lacerda Serv.de Transp.e Emergências Ambientais Ltda |
| |
AMBIPAR
Response ES S.A. |
| |
Suatrans Chile
S.A. (*) |
| |
Total
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2021 |
| |
December 31,
2021 |
| |
Jun 30,
2021 |
| |
December 31,
2021 |
| |||||||||||||||
財務狀況彙總表
|
| | | | | | |||||||||||||||||||||||||
Current assets
|
| | | | 6,579 | | | | | | 15,765 | | | | | | 34,396 | | | | | | 80,101 | | | | | | 136,841 | | |
Current liabilities
|
| | | | (4,928) | | | | | | (6,499) | | | | | | (11,356) | | | | | | (24,251) | | | | | | (47,034) | | |
Current net assets
|
| | | | 1,651 | | | | | | 9,266 | | | | | | 23,040 | | | | | | 55,850 | | | | | | 89,807 | | |
Non-current assets
|
| | | | 10,869 | | | | | | 213 | | | | | | 15,453 | | | | | | 25,741 | | | | | | 52,276 | | |
非流動負債
|
| | | | (7,533) | | | | | | (7,187) | | | | | | (6,323) | | | | | | (30,518) | | | | | | (51,561) | | |
Non-current net assets
|
| | | | 3,336 | | | | | | (6,974) | | | | | | 9,130 | | | | | | (4,777) | | | | | | 715 | | |
Net assets
|
| | | | 4,987 | | | | | | 2,292 | | | | | | 32,170 | | | | | | 51,073 | | | | | | 90,522 | | |
淨資產控制
|
| | | | 4,987 | | | | | | 2,292 | | | | | | 32,030 | | | | | | 51,073 | | | | | | 90,382 | | |
非控制性淨資產
|
| | | | — | | | | | | — | | | | | | 140 | | | | | | — | | | | | | 140 | | |
Accumulated NCI 2020
|
| | | | 23,521 | | | | | | | | | | | | | | | | | | | | | | | | | | |
其他非控制性調整
|
| | | | (1,496) | | | | | | (688) | | | | | | (9,413) | | | | | | — | | | | | | (11,597) | | |
Accumulated NCI adjusted 2021
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 11,924 | | |
| | |
JM Serviços
Integrados S.A. |
| |
Lacerda &
Lacerda Serv.de Transp.e Emergências Ambientais Ltda |
| |
AMBIPAR
Response ES S.A.(**) |
| |
Suatrans Chile
S.A. (*) (**) |
| |
Total
|
|
財務狀況彙總表 | | | | | | | ||||||||||
Revenue
|
| |
15,415
|
| |
18,040
|
| |
34,301
|
| |
61,516
|
| |
129,272
|
|
提供服務的成本
|
| |
(9,359)
|
| |
(4,018)
|
| |
(24,328)
|
| |
(41,448)
|
| |
(79,153)
|
|
Gross profit
|
| |
6,056
|
| |
14,021
|
| |
9,973
|
| |
20,068
|
| |
50,118
|
|
銷售、一般和行政管理
expenses |
| |
(3,423)
|
| |
(2,867)
|
| |
(3,796)
|
| |
(8,964)
|
| |
(19,050)
|
|
Other expense
|
| |
(43)
|
| |
254
|
| |
972
|
| |
124
|
| |
1,307
|
|
Operating expenses
|
| |
(3,466)
|
| |
(2,614)
|
| |
(2,825)
|
| |
(8,840)
|
| |
(17,744)
|
|
Operating profit
|
| |
2,591
|
| |
11,408
|
| |
7,148
|
| |
11,228
|
| |
32,374
|
|
Finance costs
|
| |
(763)
|
| |
(379)
|
| |
(496)
|
| |
(972)
|
| |
(2,610)
|
|
Finance income
|
| |
6
|
| |
51
|
| |
417
|
| |
13
|
| |
487
|
|
Net finance costs
|
| |
(757)
|
| |
(327)
|
| |
(79)
|
| |
(959)
|
| |
(2,123)
|
|
Profit before tax
|
| |
1,833
|
| |
11,080
|
| |
7,069
|
| |
10,269
|
| |
30,251
|
|
所得税和社會貢獻
|
| |
(3,024)
|
| |
(3,235)
|
| |
(2,550)
|
| |
(2,993)
|
| |
(11,801)
|
|
Profit for the year
|
| |
(1,190)
|
| |
7,846
|
| |
4,519
|
| |
7,276
|
| |
18,451
|
|
控制年度利潤
|
| |
(833)
|
| |
5,492
|
| |
3,128
|
| |
3,638
|
| |
11,425
|
|
非控股年度利潤
|
| |
(357)
|
| |
2,354
|
| |
1,391
|
| |
3,638
|
| |
7,026
|
|
非控股股東應佔權益
|
| |
30,00%
|
| |
30,00%
|
| |
30,00%
|
| |
50,00%
|
| | | |
| | |
(Combined) scenarios
|
| |||||||||||||||||||||
Index risk
|
| |
Base
|
| |
Probable
|
| |
Possible
|
| |
Remote
|
| ||||||||||||
CDI - 利息賺取銀行存款
|
| | | | 61,461 | | | | | | 5,685 | | | | | | 4,264 | | | | | | 2,843 | | |
CDI – Loans and Financing
|
| | | | (155,304) | | | | | | (14,366) | | | | | | (17,958) | | | | | | (21,549) | | |
Net exposure
|
| | | | (93,843) | | | | | | (8,681) | | | | | | (13,694) | | | | | | (18,706) | | |
| | |
(Combined) scenarios
|
| |||||||||||||||||||||
Index risk
|
| |
Base
|
| |
Probable
|
| |
Possible
|
| |
Remote
|
| ||||||||||||
CDI - 利息賺取銀行存款
|
| | | | 23,135 | | | | | | 636 | | | | | | 477 | | | | | | 318 | | |
CDI – Loans and Financing
|
| | | | (73,691) | | | | | | (2,027) | | | | | | (2,534) | | | | | | (3,041) | | |
Net exposure
|
| | | | (50,556) | | | | | | (1,391) | | | | | | (2,057) | | | | | | (2,723) | | |
| | |
(Combined) scenarios
|
| |||||||||||||||||||||
Index risk
|
| |
Base
|
| |
Probable
|
| |
Possible
|
| |
Remote
|
| ||||||||||||
CDI - 利息賺取銀行存款
|
| | | | 2,713 | | | | | | 157 | | | | | | 118 | | | | | | 79 | | |
CDI – Loans and Financing
|
| | | | (33,619) | | | | | | (1,947) | | | | | | (2,434) | | | | | | (2,921) | | |
Net exposure
|
| | | | (30,906) | | | | | | (1,790) | | | | | | (2,316) | | | | | | (2,842) | | |
| | |
|
| |
1-2 years
|
| |
2-5 years
|
| |
>5 years
|
| |
Total
|
| |||||||||||||||
As of December 31, 2021 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and financing
|
| | | | 60,755 | | | | | | 33,264 | | | | | | 61,285 | | | | | | — | | | | | | 155,304 | | |
貸款和融資(利息)
|
| | | | 5,972 | | | | | | 3,270 | | | | | | 6,024 | | | | | | 15,266 | | | | | | | | |
Lease liabilities
|
| | | | 12,252 | | | | | | 8,621 | | | | | | 15,740 | | | | | | 36,613 | | | | | | | | |
供應商及其他應付帳款
|
| | | | 39,573 | | | | | | — | | | | | | — | | | | | | — | | | | | | 39,573 | | |
| | | | | 118,552 | | | | | | 45,155 | | | | | | 83,049 | | | | | | — | | | | | | 246,756 | | |
December 31, 2020 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and financing
|
| | | | 15,216 | | | | | | 18,357 | | | | | | 40,118 | | | | | | — | | | | | | 73,691 | | |
貸款和融資(利息)
|
| | | | 1,496 | | | | | | 1,804 | | | | | | 3,944 | | | | | | — | | | | | | 7,244 | | |
Lease liabilities
|
| | | | 2,026 | | | | | | 3,523 | | | | | | 4,521 | | | | | | — | | | | | | 10,070 | | |
供應商及其他應付帳款
|
| | | | 20,174 | | | | | | — | | | | | | — | | | | | | — | | | | | | 20,174 | | |
| | | | | 38,912 | | | | | | 23,684 | | | | | | 48,583 | | | | | | — | | | | | | 111,179 | | |
January 1, 2020 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and financing
|
| | | | 14,287 | | | | | | 7,121 | | | | | | 12,211 | | | | | | — | | | | | | 33,619 | | |
貸款和融資(利息)
|
| | | | 1,405 | | | | | | 700 | | | | | | 1,200 | | | | | | — | | | | | | 3,305 | | |
Lease liabilities
|
| | | | 1,496 | | | | | | 1,414 | | | | | | 1,457 | | | | | | — | | | | | | 4,367 | | |
供應商及其他應付帳款
|
| | | | 6,479 | | | | | | — | | | | | | — | | | | | | — | | | | | | 6,479 | | |
| | | | | 23,667 | | | | | | 9,235 | | | | | | 14,868 | | | | | | — | | | | | | 47,770 | | |
綜合財務信息
|
| |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
Loans and financing
|
| | | | 155,304 | | | | | | 73,691 | | | | | | 33,619 | | |
減少:現金和現金等價物
|
| | | | (118,918) | | | | | | (61,754) | | | | | | (12,266) | | |
銀行淨貸款和融資
|
| | |
|
36,386
|
| | | |
|
11,937
|
| | | |
|
21,353
|
| |
股東權益合計
|
| | | | 337,918 | | | | | | 327,194 | | | | | | 65,119 | | |
Total capital
|
| | | | 374,304 | | | | | | 339,131 | | | | | | 86,472 | | |
Leverage ratio
|
| | | | 9,72% | | | | | | 3,52% | | | | | | 24,69% | | |
| | | | | |
Combined
|
| |||||||||
| | |
Category & Fair value level
|
| |
Book value
|
| |
Market
value |
| ||||||
Financial assets | | | | | | | | | | | | | | | | |
Cash and banks
|
| |
Amortized cost – Level 1
|
| | | | 57,457 | | | | | | 57,457 | | |
有利息的銀行存款
|
| |
Amortized cost – Level 1
|
| | | | 61,461 | | | | | | 61,461 | | |
Accounts receivable
|
| |
Amortized cost – Level 1
|
| | | | 234,288 | | | | | | 234,288 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 34,726 | | | | | | 34,726 | | |
財務負債 | | | | | | | | | | | | | | | | |
貸款和租賃負債
|
| |
Amortized cost – Level 2
|
| | | | 155,304 | | | | | | 155,304 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 39,573 | | | | | | 39,573 | | |
收購投資所產生的債務
|
| |
Amortized cost – Level 2
|
| | | | 229,408 | | | | | | 229,408 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 482,161 | | | | | | 482,161 | | |
Lease liabilities
|
| |
Amortized cost – Level 2
|
| | | | 31,667 | | | | | | 31,667 | | |
| | | | | |
Combined
|
| |||||||||
| | |
Category & Fair value level
|
| |
Book value
|
| |
Market
value |
| ||||||
Financial assets | | | | | | | | | | | | | | | | |
Cash and banks
|
| |
Amortized cost – Level 1
|
| | | | 38,619 | | | | | | 38,619 | | |
有利息的銀行存款
|
| |
Amortized cost – Level 1
|
| | | | 23,135 | | | | | | 23,135 | | |
Accounts receivable
|
| |
Amortized cost – Level 1
|
| | | | 113,353 | | | | | | 113,353 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 28,318 | | | | | | 28,318 | | |
| | | | | |
Combined
|
| |||||||||
| | |
Category & Fair value level
|
| |
Book value
|
| |
Market
value |
| ||||||
財務負債 | | | | | | | | | | | | | | | | |
貸款和租賃負債
|
| |
Amortized cost – Level 2
|
| | | | 73,691 | | | | | | 73,691 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 20,174 | | | | | | 20,174 | | |
收購投資所產生的債務
|
| |
Amortized cost – Level 2
|
| | | | 57,434 | | | | | | 57,434 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 54,213 | | | | | | 54,213 | | |
Lease liabilities
|
| |
Amortized cost – Level 2
|
| | | | 8,941 | | | | | | 8,941 | | |
| | | | | |
Combined
|
| |||||||||
| | |
Category & Fair value level
|
| |
Book value
|
| |
Market
value |
| ||||||
Financial assets | | | | | | | | | | | | | | | | |
Cash and banks
|
| |
Amortized cost – Level 1
|
| | | | 9,553 | | | | | | 9,553 | | |
有利息的銀行存款
|
| |
Amortized cost – Level 1
|
| | | | 2,713 | | | | | | 2,713 | | |
Accounts receivable
|
| |
Amortized cost – Level 1
|
| | | | 54,277 | | | | | | 54,277 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 18,857 | | | | | | 18,857 | | |
財務負債 | | | | | | | | | | | | | | | | |
貸款和租賃負債
|
| |
Amortized cost – Level 2
|
| | | | 33,619 | | | | | | 33,619 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 6,479 | | | | | | 6,479 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 64,182 | | | | | | 64,182 | | |
Lease liabilities
|
| |
Amortized cost – Level 2
|
| | | | 4,255 | | | | | | 4,255 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
Cash and banks
|
| | | | 57,457 | | | | | | 38,619 | | | | | | 9,553 | | |
有利息的銀行存款
|
| | | | 61,461 | | | | | | 23,135 | | | | | | 2,713 | | |
| | | | | 118,918 | | | | | | 61,754 | | | | | | 12,266 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
應收商業票據 - 國內業務
|
| | | | 82,300 | | | | | | 54,458 | | | | | | 33,114 | | |
應收商業票據 - 對外業務
|
| | | | 153,549 | | | | | | 60,796 | | | | | | 23,025 | | |
| | | | | 235,849 | | | | | | 115,254 | | | | | | 56,139 | | |
Expected credit losses
|
| | | | (1,561) | | | | | | (1,901) | | | | | | (1,862) | | |
| | | | | 234,288 | | | | | | 113,353 | | | | | | 54,277 | | |
Current
|
| | | | 234,288 | | | | | | 113,353 | | | | | | 54,277 | | |
Non-current
|
| | | | — | | | | | | — | | | | | | — | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
預繳所得税和社會繳費(IR/CS)
|
| | | | 4,895 | | | | | | 2,350 | | | | | | 1,907 | | |
| | | | | 4,895 | | | | | | 2,350 | | | | | | 1,907 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
可退還的INSS(社保税)預扣
|
| | | | 2,545 | | | | | | 832 | | | | | | 7,587 | | |
可退還的PIS(銷售税)
|
| | | | 65 | | | | | | 171 | | | | | | 32 | | |
可收回的COFINS(銷售税)
|
| | | | 299 | | | | | | 785 | | | | | | 145 | | |
可回收ICMS(國家增值税)
|
| | | | 95 | | | | | | — | | | | | | 60 | | |
要抵銷的IRRF(預提所得税)
|
| | | | 9,691 | | | | | | 6,607 | | | | | | 4,858 | | |
可退還的其他税款
|
| | | | 613 | | | | | | 96 | | | | | | — | | |
| | | | | 13,308 | | | | | | 8,491 | | | | | | 12,682 | | |
Base date
|
| |
Target Company
|
| |
Interest acquired (%)
|
|
Jan 2020 | | | 聯合國際應急有限責任公司, | | |
100
|
|
Sep 2020 | | | 海岸內環境有限責任公司 | | |
100
|
|
Sep 2020 | | | 一站式環保有限責任公司 | | |
100
|
|
Dec 2020 | | |
客户環境服務公司(EUA)
|
| |
100
|
|
Jan 2021 | | | JM Serviços Integrados Ltd. | | |
70
|
|
Jan 2021 | | |
Lacerda e Lacerda Serv tr Emerg Amb Ltd.
|
| |
70
|
|
Jan 2021 | | | MDTEC Engenharia e Serviços Ltd. | | |
100
|
|
Feb 2021 | | | EnviroClear Site Services Limited | | |
100
|
|
Feb 2021 | | | 獵户座環境服務有限公司 | | |
100
|
|
June 2021 | | | EMS環境公司 | | |
100
|
|
July 2021 | | | ControlPar Participaçóes S.A. | | |
70
|
|
July 2021 | | | Swat Consulting Inc. | | |
100
|
|
July 2021 | | | 專業應急資源服務 | | |
100
|
|
July 2021 | | | SABI Tech S.A.S – Suatrans Chile | | |
100
|
|
August 2021 | | | 費尼克斯Ambientais Ltd. | | |
100
|
|
August 2021 | | | APW Ambiental e Transport Ltd. | | |
100
|
|
Sep 2021 | | | Emerge Hydrovac Inc, | | |
100
|
|
Sep 2021 | | | Lynx Creek工業水務有限公司, | | |
100
|
|
Sep 2021 | | |
Lehane環境與工業
Services Ltd |
| |
100
|
|
| | |
Response
|
| | | | | | | |||||||||||||||||||||
資產和負債
acquired at fair value (*) |
| |
Allied
|
| |
Intracoastal
|
| |
One Stop
|
| |
CES
|
| |
TOTAL
|
| |||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金和現金等價物
|
| | | | 1.021 | | | | | | 3.492 | | | | | | 1.898 | | | | | | 175 | | | | | | 6.586 | | |
貿易和其他應收賬款
|
| | | | 2.543 | | | | | | 5.143 | | | | | | 9.588 | | | | | | 1.432 | | | | | | 18.706 | | |
Inventories
|
| | | | — | | | | | | 11 | | | | | | — | | | | | | 1.190 | | | | | | 1.201 | | |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
其他應收賬款
|
| | | | 1 | | | | | | 386 | | | | | | 466 | | | | | | 289 | | | | | | 1.142 | | |
Non-current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Deferred taxes
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
其他應收賬款
|
| | | | — | | | | | | — | | | | | | 362 | | | | | | 76 | | | | | | 438 | | |
Investiments
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
物業、廠房和設備
|
| | | | 2.432 | | | | | | 3.971 | | | | | | 4.138 | | | | | | 201 | | | | | | 10.742 | | |
Intangible assets
|
| | | | — | | | | | | 12 | | | | | | — | | | | | | — | | | | | | 12 | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Trade and other
payables |
| | | | (287) | | | | | | (273) | | | | | | (1.668) | | | | | | (15.382) | | | | | | (17.610) | | |
Loans and Financing
|
| | | | — | | | | | | — | | | | | | (142) | | | | | | 681 | | | | | | 539 | | |
Labor Obligation
|
| | | | (15) | | | | | | (2) | | | | | | (238) | | | | | | (29) | | | | | | (284) | | |
當期應付所得税
|
| | | | (105) | | | | | | — | | | | | | — | | | | | | (63) | | | | | | (168) | | |
Related parties loans
|
| | | | — | | | | | | (14.923) | | | | | | (12.982) | | | | | | (12.159) | | | | | | (40.064) | | |
Other liabilities
|
| | | | (3) | | | | | | — | | | | | | (294) | | | | | | (4) | | | | | | (301) | | |
| | |
Response
|
| | | | | | | |||||||||||||||||||||
資產和負債
acquired at fair value (*) |
| |
Allied
|
| |
Intracoastal
|
| |
One Stop
|
| |
CES
|
| |
TOTAL
|
| |||||||||||||||
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | — | | | | | | (2.481) | | | | | | (5.187) | | | | | | — | | | | | | (7.668) | | |
Trade and other
payables |
| | | | (2.366) | | | | | | — | | | | | | — | | | | | | (6.639) | | | | | | (9.005) | | |
Total identifiable net
assets (liabilities) at fair value |
| | | | 3.221 | | | | | | (4.664) | | | | | | (4.059) | | | | | | (30.232) | | | | | | (35.734) | | |
已轉移對價總額
|
| | | | 43.092 | | | | | | 59.985 | | | | | | 28.687 | | | | | | 11.092 | | | | | | 142.856 | | |
(-) Cash acquired
|
| | | | (1.021) | | | | | | (3.492) | | | | | | (1.898) | | | | | | (175) | | | | | | (6.586) | | |
(-)對
承擔的債務金額
pay |
| | | | (26.538) | | | | | | (14.395) | | | | | | (14.146) | | | | | | (5.168) | | | | | | (60.247) | | |
Cash paid, net of cash received (**)
|
| | | | 15.533 | | | | | | 42.098 | | | | | | 12.643 | | | | | | 5.749 | | | | | | 76.023 | | |
根據預期未來盈利能力確定商譽(*)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
轉移對價的總金額,淨額
|
| | | | 43.092 | | | | | | 59.985 | | | | | | 28.687 | | | | | | 11.092 | | | | | | 142.856 | | |
Total amount of
identifiable net (assets) liabilities |
| | | | (3.221) | | | | | | 4.664 | | | | | | 4.059 | | | | | | 30.232 | | | | | | 35.734 | | |
因預期未來盈利而產生的商譽付款
|
| | | | 39.871 | | | | | | 64.649 | | | | | | 32.746 | | | | | | 41.324 | | | | | | 178.590 | | |
Date of acquisition
|
| |
29/01/2020
|
| |
29/09/2020
|
| |
29/09/2020
|
| |
31/12/2020
|
| | | | — | | | ||||||||||||
Control start date
|
| |
01/01/2020
|
| |
30/09/2020
|
| |
30/09/2020
|
| |
31/12/2020
|
| | | | — | | | ||||||||||||
獲得控制權的公司
|
| |
Ambipar Holding USA
|
| |
Ambipar Holding USA
|
| |
Ambipar Holding USA
|
| |
Ambipar Holding USA
|
| | | | — | | | ||||||||||||
Value of acquisition
|
| |
USD 8.453
|
| |
USD 10.634
|
| |
USD 5.086
|
| |
USD 1.935
|
| | | | — | | | ||||||||||||
Percentage acquired
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
100%
|
| | | | — | | |
| | |
Response
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
資產和負債
acquired at fair value (*) |
| |
Enviroclear
|
| |
Orion
(Canadá) |
| |
EMS
Environmental |
| |
SABI
|
| |
SWAT
|
| |
Controlpar
|
| |
PERS
|
| |
Lynx
|
| |
Emerge
|
| |
Lehane
|
| |
Others (***)
|
| |
Total
2021 |
| ||||||||||||||||||||||||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金和現金等價物
|
| | | | 1.718 | | | | | | (2.548) | | | | | | 736 | | | | | | 72 | | | | | | 12.546 | | | | | | 6.459 | | | | | | 2.033 | | | | | | 552 | | | | | | 2.206 | | | | | | 6.798 | | | | | | 3.401 | | | | |
|
33.973
|
| |
貿易和其他應收賬款
|
| | | | 22.409 | | | | | | 11.165 | | | | | | 3.916 | | | | | | 4.489 | | | | | | 1.674 | | | | | | 8.338 | | | | | | 471 | | | | | | 6.230 | | | | | | 8.746 | | | | | | 6.252 | | | | | | 2.055 | | | | |
|
75.745
|
| |
Inventories
|
| | | | 190 | | | | | | — | | | | | | — | | | | | | 503 | | | | | | — | | | | | | 236 | | | | | | 38 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
967
|
| |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8.933 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 246 | | | | |
|
9.179
|
| |
| | | | | 983 | | | | | | 2.498 | | | | | | 63 | | | | | | 19 | | | | | | 454 | | | | | | 9.584 | | | | | | 7 | | | | | | — | | | | | | 24 | | | | | | 1.927 | | | | | | 1.223 | | | | | | 16.782 | | |
Non-Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Deferred taxes
|
| | | | — | | | | | | 1.133 | | | | | | — | | | | | | 10 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 728 | | | | | | — | | | | |
|
1.871
|
| |
| | | | | — | | | | | | — | | | | | | 48 | | | | | | 1.103 | | | | | | 4 | | | | | | 1.143 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 2.298 | | |
Investiments
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 4.055 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
4.055
|
| |
物業、廠房和設備
|
| | | | 32.518 | | | | | | 39.685 | | | | | | 1.041 | | | | | | 2.322 | | | | | | 3.060 | | | | | | 5.787 | | | | | | 199 | | | | | | 6.024 | | | | | | 14.077 | | | | | | 24.137 | | | | | | 5.933 | | | | |
|
134.783
|
| |
Intangible assets
|
| | | | 1.572 | | | | | | — | | | | | | — | | | | | | 3.611 | | | | | | — | | | | | | 1.195 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
6.378
|
| |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Trade and other payables
|
| | | | (9.269) | | | | | | (7.377) | | | | | | (624) | | | | | | (1.108) | | | | | | (586) | | | | | | (2.719) | | | | | | (5) | | | | | | (2.533) | | | | | | (3.300) | | | | | | (2.070) | | | | | | (874) | | | | |
|
(30.465)
|
| |
Loans and Financing
|
| | | | (11.857) | | | | | | (27.550) | | | | | | — | | | | | | (2.095) | | | | | | — | | | | | | (3.396) | | | | | | — | | | | | | (77) | | | | | | (21) | | | | | | — | | | | | | (1.119) | | | | |
|
(46.115)
|
| |
Labor obligation
|
| | | | (1.533) | | | | | | (524) | | | | | | — | | | | | | (856) | | | | | | — | | | | | | (3.354) | | | | | | (360) | | | | | | (143) | | | | | | — | | | | | | — | | | | | | (257) | | | | |
|
(7.027)
|
| |
當期應付所得税
|
| | | | (3.987) | | | | | | (2.839) | | | | | | — | | | | | | (695) | | | | | | 22 | | | | | | (3.016) | | | | | | (4) | | | | | | (865) | | | | | | (94) | | | | | | (953) | | | | | | (4.102) | | | | |
|
(16.533)
|
| |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | (122) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (239) | | | | |
|
(361)
|
| |
Other liabilities
|
| | | | (10.949) | | | | | | (1.107) | | | | | | 1 | | | | | | (375) | | | | | | (36.242) | | | | | | (2.145) | | | | | | (124) | | | | | | (36) | | | | | | — | | | | | | (380) | | | | | | (1.516) | | | | |
|
(53.473)
|
| |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | (4.699) | | | | | | (6.906) | | | | | | — | | | | | | (3.083) | | | | | | — | | | | | | (2.210) | | | | | | — | | | | | | (1.849) | | | | | | (1.860) | | | | | | — | | | | | | — | | | | |
|
(20.607)
|
| |
Trade and other payables
|
| | | | (13.230) | | | | | | (3.492) | | | | | | — | | | | | | (945) | | | | | | (1.644) | | | | | | (216) | | | | | | — | | | | | | (1.809) | | | | | | (10.581) | | | | | | — | | | | | | — | | | | |
|
(31.917)
|
| |
按公允價值計算的可確認淨資產(負債)總額
|
| | | | 3.866 | | | | | | 1.538 | | | | | | 5.181 | | | | | | 2.972 | | | | | | (20.712) | | | | | | 28.552 | | | | | | 2.255 | | | | | | 5.494 | | | | | | 9.197 | | | | | | 36.439 | | | | | | 4.751 | | | | | | 79.533 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | — | | |
在公交會上取得的資產淨額和承擔的負債
value: |
| | | | | | | | | | | | | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
-歸屬於集團控股股東
|
| | | | 3.866 | | | | | | 1.538 | | | | | | 5.181 | | | | | | 2.972 | | | | | | (20.712) | | | | | | 19.986 | | | | | | 2.255 | | | | | | 5.494 | | | | | | 9.197 | | | | | | 36.439 | | | | | | 4.301 | | | | | | 70.517 | | |
-歸屬於本集團非控股股東
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8.566 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 450 | | | | | | 9.016 | | |
已轉移對價總額
|
| | | | 36.534 | | | | | | 72.390 | | | | | | 15.006 | | | | | | 13.363 | | | | | | 23.201 | | | | | | 61.946 | | | | | | 27.144 | | | | | | 18.922 | | | | | | 28.300 | | | | | | 51.923 | | | | | | 43.624 | | | | |
|
392.353
|
| |
(-) Cash acquired
|
| | | | (1.718) | | | | | | 2.548 | | | | | | (736) | | | | | | (72) | | | | | | (12.546) | | | | | | (6.459) | | | | | | (2.033) | | | | | | (552) | | | | | | (2.206) | | | | | | (6.798) | | | | | | (3.401) | | | | |
|
(33.973)
|
| |
| | |
Response
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
資產和負債
acquired at fair value (*) |
| |
Enviroclear
|
| |
Orion
(Canadá) |
| |
EMS
Environmental |
| |
SABI
|
| |
SWAT
|
| |
Controlpar
|
| |
PERS
|
| |
Lynx
|
| |
Emerge
|
| |
Lehane
|
| |
Others (***)
|
| |
Total
2021 |
| ||||||||||||||||||||||||||||||||||||
(-)承擔的支付義務金額
|
| | | | (22.059) | | | | | | (55.297) | | | | | | (11.255) | | | | | | — | | | | | | (13.598) | | | | | | (31.946) | | | | | | (13.572) | | | | | | (9.461) | | | | | | (14.150) | | | | | | (15.588) | | | | | | (28.745) | | | | |
|
(215.671)
|
| |
Cash paid, net of cash received (**)
|
| | | | 12.757 | | | | | | 19.641 | | | | | | 3.015 | | | | | | 13.291 | | | | | | (2.943) | | | | | | 23.541 | | | | | | 11.539 | | | | | | 8.909 | | | | | | 11.944 | | | | | | 29.537 | | | | | | 11.478 | | | | | | 142.709 | | |
根據預期未來盈利能力確定商譽(*) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
轉移對價的總金額,淨額
|
| | | | 36.534 | | | | | | 72.390 | | | | | | 15.006 | | | | | | 13.363 | | | | | | 23.201 | | | | | | 61.946 | | | | | | 27.144 | | | | | | 18.922 | | | | | | 28.300 | | | | | | 51.923 | | | | | | 43.624 | | | | |
|
392.353
|
| |
收購的可確認資產淨額和承擔的歸屬於集團控股股東的負債
|
| | | | (3.866) | | | | | | (1.538) | | | | | | (5.181) | | | | | | (2.972) | | | | | | 20.712 | | | | | | (19.986) | | | | | | (2.255) | | | | | | (5.494) | | | | | | (9.197) | | | | | | (36.439) | | | | | | (4.301) | | | | |
|
(70.517)
|
| |
因預期未來盈利而產生的商譽付款
|
| | | | 32.668 | | | | | | 70.852 | | | | | | 9.825 | | | | | | 10.391 | | | | | | 43.913 | | | | | | 41.960 | | | | | | 24.889 | | | | | | 13.428 | | | | | | 19.103 | | | | | | 15.484 | | | | | | 39.323 | | | | | | 321.836 | | |
Date of acquisition
|
| |
04/02/2021
|
| |
11/02/2021
|
| |
25/06/2021
|
| |
04/07/2021
|
| |
06/07/2021
|
| |
29/07/2021
|
| |
30/07/2021
|
| |
01/09/2021
|
| |
08/09/2021
|
| |
20/09/2021
|
| |
(***)
|
| | | | — | | | |||||||||||||||||||||||||||||||||
| | |
02/2021
|
| |
02/2021
|
| |
06/2021
|
| |
07/2021
|
| |
07/2021
|
| |
07/2021
|
| |
07/2021
|
| |
09/2021
|
| |
09/2021
|
| |
09/2021
|
| |
(***)
|
| | | | — | | | |||||||||||||||||||||||||||||||||
獲得控制權的公司
|
| |
Ambipar
Holdings UK |
| |
Ambipar
Holding Canadá |
| |
Ambipar
Holding USA, Inc. |
| |
Suatrans
Chile S.A. |
| |
Ambipar
Holding USA, Inc. |
| |
Emergência
Participações S.A. |
| |
Ambipar
Holding USA, Inc. |
| |
Ambipar
Holding Canadá Inc. |
| |
Ambipar
Holding Canadá Inc. |
| |
Ambipar
Holdings UK Limited. |
| |
Emergência
Participações S.A. |
| | | | — | | | |||||||||||||||||||||||||||||||||
Aquisition Value
|
| |
£4.649
|
| |
CAD 15.971
|
| |
U$3.000
|
| |
CLP 1.949.895
|
| |
U$4.530
|
| |
R$61.946
|
| |
U$5.300
|
| |
CAD 4.407
|
| |
CAD 6.592
|
| |
€8.244
|
| |
R$43.624
|
| | | | — | | | |||||||||||||||||||||||||||||||||
Percentage acquired
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
70%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
Controle
|
| | | | — | | |
| | |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
Net
Revenue |
| |
Profit for
the year |
| |
Net
Revenue |
| |
Profit for
the year |
| ||||||||||||
JM Serviços Integrados Ltd.
|
| | | | 15,415 | | | | | | (1,190) | | | | | | — | | | | | | — | | |
Lacerda e Lacerda Serv tr Emerg Amb Ltd.
|
| | | | 18.040 | | | | | | 7,846 | | | | | | — | | | | | | — | | |
MDTEC Engenharia e Serviços Ltd.
|
| | | | 6.851 | | | | | | (1,184) | | | | | | — | | | | | | — | | |
EnviroClear Site Services Limited
|
| | | | 85,412 | | | | | | 3,596 | | | | | | — | | | | | | — | | |
獵户座環境服務有限公司
|
| | | | 87,932 | | | | | | 26,927 | | | | | | — | | | | | | — | | |
EMS Environmental, Inc
|
| | | | 5,540 | | | | | | (532) | | | | | | — | | | | | | — | | |
ControlPar Participações S.A.
|
| | | | 34,301 | | | | | | 4,519 | | | | | | — | | | | | | — | | |
Swat Consulting Inc.
|
| | | | 5,780 | | | | | | (983) | | | | | | — | | | | | | — | | |
專業應急資源服務
|
| | | | 8.383 | | | | | | (1,042) | | | | | | — | | | | | | — | | |
SABI Tech S.A.S – Suatrans Chile
|
| | | | 8,587 | | | | | | (611) | | | | | | — | | | | | | — | | |
費尼克斯Ambientais Ltd.
|
| | | | 754 | | | | | | 538 | | | | | | — | | | | | | — | | |
APW Ambiental e Transport Ltd.
|
| | | | 265 | | | | | | 292 | | | | | | — | | | | | | — | | |
Emerge Hydrovac Inc.
|
| | | | 11,761 | | | | | | 4,513 | | | | | | — | | | | | | — | | |
Lynx Creek工業和水力發電有限公司
|
| | | | 6.132 | | | | | | 1,879 | | | | | | — | | | | | | — | | |
樂漢環境與工業服務有限公司
|
| | | | 7.723 | | | | | | 10,879 | | | | | | — | | | | | | — | | |
聯合國際應急有限責任公司。
|
| | | | — | | | | | | — | | | | | | 40,535 | | | | | | 4,380 | | |
海岸內環境有限責任公司
|
| | | | — | | | | | | — | | | | | | 6,968 | | | | | | 1.617 | | |
一站式環保有限責任公司
|
| | | | — | | | | | | — | | | | | | 21,682 | | | | | | 3.487 | | |
客户環境服務公司(EUA)(*)
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Total
|
| | | | 302,876 | | | | | | 55,447 | | | | | | 69,185 | | | | | | 9,484 | | |
| | |
2021
|
| |
2020
|
| ||||||
Net Revenue
|
| | | | 1,003,206 | | | | | | 459,392 | | |
Profit for the year
|
| | | | 153,716 | | | | | | 76,240 | | |
| | |
2021
|
| |||||||||
| | |
Valor
|
| |
%
|
| ||||||
Controlpar
|
| | | | 8,566 | | | | | | 30 | | |
JM Serviços
|
| | | | 1,853 | | | | | | 30 | | |
Lacerda & Lacerda
|
| | | | (1,403) | | | | | | 30 | | |
Total
|
| | | | 9,016 | | | | | | | | |
Year of maturity
|
| |
Combined
|
| |||
2022
|
| | | | 134,107 | | |
2023
|
| | | | 74,258 | | |
2024
|
| | | | 21,043 | | |
| | | | | 229,408 | | |
|
Current
|
| | | | 128,130 | | |
|
Non-current
|
| | | | 101,278 | | |
| | |
December 31, 2021
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
Buildings
|
| |
Facilities
|
| |
Machinery and
equipment |
| |
IT
equipment |
| |
Furniture and
fixtures |
| |
Vehicles
|
| |
Leasehold
improvements |
| |
Works in
progress |
| |
Vessels
|
| |
Right-of-
use assets |
| |
Other
|
| |
Total
|
| ||||||||||||||||||||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 1,566 | | | | | | 153 | | | | | | 88,963 | | | | | | 3,185 | | | | | | 3,561 | | | | | | 70,905 | | | | | | 6,631 | | | | | | 4,562 | | | | | | 5,132 | | | | | | 24,559 | | | | | | 2 | | | | | | 209,219 | | |
Transfers
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Additions
|
| | | | 63 | | | | | | 1 | | | | | | 32,915 | | | | | | 1,290 | | | | | | 210 | | | | | | 35,742 | | | | | | 186 | | | | | | 41,822 | | | | | | 818 | | | | | | 28,742 | | | | | | — | | | | | | 141,789 | | |
Write-offs
|
| | | | (2,638) | | | | | | (366) | | | | | | (10,379) | | | | | | (252) | | | | | | (117) | | | | | | (5,912) | | | | | | — | | | | | | (75) | | | | | | (20) | | | | | | — | | | | | | (2) | | | | | | (19,761) | | |
Business combination (*)
|
| | | | 20,163 | | | | | | 441 | | | | | | 84,795 | | | | | | 2,276 | | | | | | 3,192 | | | | | | 165,078 | | | | | | 3,255 | | | | | | 132 | | | | | | — | | | | | | 3,851 | | | | | | — | | | | | | 283,183 | | |
Exchange-rate change
|
| | | | 1,558 | | | | | | — | | | | | | 1,690 | | | | | | 4 | | | | | | 269 | | | | | | (143) | | | | | | 156 | | | | | | — | | | | | | 154 | | | | | | (1,166) | | | | | | — | | | | | | 2,522 | | |
Balance
|
| | | | 20,712 | | | | | | 229 | | | | | | 197,984 | | | | | | 6,503 | | | | | | 7,115 | | | | | | 265,670 | | | | | | 10,228 | | | | | | 46,441 | | | | | | 6,084 | | | | | | 55,986 | | | | |
|
—
|
| | | | | 616,952 | | |
累計折舊 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | (1,091) | | | | | | (44) | | | | | | (52,829) | | | | | | (1,404) | | | | | | (2,917) | | | | | | (30,557) | | | | | | (1,487) | | | | | | — | | | | | | (1,623) | | | | | | (14,484) | | | | | | (2) | | | | | | (106,438) | | |
Depreciation
|
| | | | (756) | | | | | | (17) | | | | | | (15,532) | | | | | | (785) | | | | | | (330) | | | | | | (32,548) | | | | | | (1,418) | | | | | | — | | | | | | (201) | | | | | | (8,456) | | | | | | — | | | | | | (60,043) | | |
Write-offs
|
| | | | 18 | | | | | | 416 | | | | | | 12,176 | | | | | | 252 | | | | | | 47 | | | | | | 11,580 | | | | | | 108 | | | | | | — | | | | | | 960 | | | | | | 1,025 | | | | | | 2 | | | | | | 26,584 | | |
Business combination (*)
|
| | | | (4,238) | | | | | | (419) | | | | | | (42,688) | | | | | | (1,156) | | | | | | (1,789) | | | | | | (91,891) | | | | | | (2,369) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (144,550) | | |
Exchange-rate change
|
| | | | 116 | | | | | | — | | | | | | (2,351) | | | | | | (6) | | | | | | (243) | | | | | | 667 | | | | | | (123) | | | | | | — | | | | | | (99) | | | | | | 1,155 | | | | | | — | | | | | | (884) | | |
Balance
|
| | |
|
(5,951)
|
| | | |
|
(64)
|
| | | |
|
(101,224)
|
| | | |
|
(3,099)
|
| | | |
|
(5,232)
|
| | | |
|
(142,749)
|
| | | |
|
(5,289)
|
| | | |
|
—
|
| | | |
|
(963)
|
| | | |
|
(20,760)
|
| | | |
|
—
|
| | | |
|
(285,331)
|
| |
Cost
|
| | | | 20,712 | | | | | | 229 | | | | | | 197,984 | | | | | | 6,503 | | | | | | 7,115 | | | | | | 265,670 | | | | | | 10,228 | | | | | | 46,441 | | | | | | 6,084 | | | | | | 55,986 | | | | | | — | | | | | | 616,952 | | |
折舊及攤銷
|
| | | | (5,951) | | | | | | (64) | | | | | | (101,224) | | | | | | (3,099) | | | | | | (5,232) | | | | | | (142,749) | | | | | | (5,289) | | | | | | — | | | | | | (963) | | | | | | (20,760) | | | | | | — | | | | | | (285,331) | | |
| | | | | 14,761 | | | | | | 165 | | | | | | 96,760 | | | | | | 3,404 | | | | | | 1,883 | | | | | | 122,921 | | | | | | 4,939 | | | | | | 46,441 | | | | | | 5,121 | | | | | | 35,226 | | | | | | — | | | | | | 331,621 | | |
| | |
December 31, 2020
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
Buildings
|
| |
Facilities
|
| |
Machinery and
equipment |
| |
IT
equipment |
| |
Furniture and
fixtures |
| |
Vehicles
|
| |
Leasehold
improvements |
| |
Works in
progress |
| |
Vessels
|
| |
Right-of-
use assets |
| |
Other
|
| |
Total
|
| ||||||||||||||||||||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 1,102 | | | | | | 135 | | | | | | 57,403 | | | | | | 1,590 | | | | | | 1,032 | | | | | | 32,828 | | | | | | 6,421 | | | | | | 438 | | | | | | 2,607 | | | | | | 13,903 | | | | | | — | | | | | | 117,459 | | |
Additions
|
| | | | 83 | | | | | | 18 | | | | | | 13,068 | | | | | | 1,356 | | | | | | 192 | | | | | | 26,171 | | | | | | 28 | | | | | | 4,124 | | | | | | 625 | | | | | | 8,464 | | | | | | — | | | | | | 54,129 | | |
Write-offs
|
| | | | — | | | | | | — | | | | | | (10,809) | | | | | | — | | | | | | (32) | | | | | | (2,066) | | | | | | — | | | | | | — | | | | | | — | | | | | | (963) | | | | | | — | | | | | | (13,870) | | |
Business combination (*)
|
| | | | — | | | | | | — | | | | | | 18,476 | | | | | | 170 | | | | | | 2,202 | | | | | | 14,531 | | | | | | 186 | | | | | | — | | | | | | 2,062 | | | | | | — | | | | | | 2 | | | | | | 37,629 | | |
Exchange-rate change
|
| | | | 381 | | | | | | — | | | | | | 10,825 | | | | | | 69 | | | | | | 167 | | | | | | (559) | | | | | | (4) | | | | | | — | | | | | | (162) | | | | | | 3,155 | | | | | | — | | | | | | 13,872 | | |
Balance
|
| | | | 1,566 | | | | | | 153 | | | | | | 88,963 | | | | | | 3,185 | | | | | | 3,561 | | | | | | 70,905 | | | | | | 6,631 | | | | | | 4,562 | | | | | | 5,132 | | | | | | 24,559 | | | | | | 2 | | | | | | 209,219 | | |
累計折舊 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | (691) | | | | | | (17) | | | | | | (38,990) | | | | | | (943) | | | | | | (673) | | | | | | (15,857) | | | | | | (45) | | | | | | — | | | | | | (144) | | | | | | (10,375) | | | | | | — | | | | | | (67,735) | | |
Depreciation
|
| | | | (186) | | | | | | (27) | | | | | | (11,572) | | | | | | (289) | | | | | | (91) | | | | | | (7,216) | | | | | | (1,275) | | | | | | — | | | | | | (152) | | | | | | (1,479) | | | | | | — | | | | | | (22,467) | | |
Write-offs
|
| | | | 10 | | | | | | — | | | | | | 16,312 | | | | | | — | | | | | | 43 | | | | | | 2,830 | | | | | | — | | | | | | — | | | | | | — | | | | | | 1,040 | | | | | | — | | | | | | 20,235 | | |
Business combination (*)
|
| | | | — | | | | | | — | | | | | | (12,516) | | | | | | (119) | | | | | | (2,070) | | | | | | (10,568) | | | | | | (169) | | | | | | — | | | | | | (1,442) | | | | | | — | | | | | | (2) | | | | | | (26,886) | | |
Exchange-rate change
|
| | | | (224) | | | | | | — | | | | | | (5,883) | | | | | | (53) | | | | | | (126) | | | | | | 254 | | | | | | 2 | | | | | | — | | | | | | 115 | | | | | | (3,670) | | | | | | — | | | | | | (9,585) | | |
Balance
|
| | |
|
(1,091)
|
| | | |
|
(44)
|
| | | |
|
(52,829)
|
| | | |
|
(1,404)
|
| | | |
|
(2,917)
|
| | | |
|
(30,557)
|
| | | |
|
(1,487)
|
| | | |
|
—
|
| | | |
|
(1,623)
|
| | | |
|
(14,484)
|
| | | |
|
(2)
|
| | | |
|
(106,438)
|
| |
Cost
|
| | | | 1,566 | | | | | | 153 | | | | | | 88,963 | | | | | | 3,185 | | | | | | 3,561 | | | | | | 70,905 | | | | | | 6,631 | | | | | | 4,562 | | | | | | 5,132 | | | | | | 24,559 | | | | | | 2 | | | | | | 209,219 | | |
折舊及攤銷
|
| | | | (1,091) | | | | | | (44) | | | | | | (52,829) | | | | | | (1,404) | | | | | | (2,917) | | | | | | (30,557) | | | | | | (1,487) | | | | | | — | | | | | | (1,623) | | | | | | (14,484) | | | | | | (2) | | | | | | (106,438) | | |
| | | | | 475 | | | | | | 109 | | | | | | 36,134 | | | | | | 1,781 | | | | | | 644 | | | | | | 40,348 | | | | | | 5,144 | | | | | | 4,562 | | | | | | 3,509 | | | | | | 10,075 | | | | | | — | | | | | | 102,781 | | |
Assets
|
| |
Useful life
(in years) |
| |
Annual
weighted average rate (%) |
| ||||||
租賃改進
|
| | | | 3 – 10 | | | | | | 19,08 | | |
Buildings
|
| | | | 10 – 25 | | | | | | 4,00 | | |
Vessels
|
| | | | 18 – 20 | | | | | | 5,25 | | |
Tools
|
| | | | 5 – 10 | | | | | | 15,00 | | |
Equipment
|
| | | | 3 – 10 | | | | | | 21,44 | | |
Facilities
|
| | | | 3 – 10 | | | | | | 14,17 | | |
Software license
|
| | | | 5 | | | | | | 21,90 | | |
機械設備
|
| | | | 3 – 10 | | | | | | 15,75 | | |
機械設備 - 船隊
|
| | | | 2,5 – 10 | | | | | | 19,60 | | |
Furniture and fixtures
|
| | | | 3 – 10 | | | | | | 14,07 | | |
Software
|
| | | | 3 – 5 | | | | | | 20,00 | | |
Vehicles
|
| | | | 3 – 25 | | | | | | 21,33 | | |
Vehicles – Fleet
|
| | | | 4 – 30 | | | | | | 14,83 | | |
In percent
|
| |
%
|
| |||
Discount rate
|
| | | | 20,19 | | |
終端價值增長率
|
| | | | 3,4 | | |
| | |
Opening
balance on January 1, 2021 |
| |
Business
Combination |
| |
New
agreements |
| |
Depreciation
|
| |
Cost
|
| |
Accumulated
depreciation |
| |
Net value
|
| |||||||||||||||||||||
Right-of-use
|
| | | | 10,075 | | | | | | 3,851 | | | | | | 28,601 | | | | | | (7,301) | | | | | | 55,986 | | | | | | (20,760) | | | | | | 35,226 | | |
| | | | | 10,075 | | | | | | 3,851 | | | | | | 28,601 | | | | | | (7,301) | | | | | | 55,986 | | | | | | (20,760) | | | | | | 35,226 | | |
| | |
Opening
balance on January 1, 2020 |
| |
Business
Combination |
| |
New
agreements |
| |
Depreciation
|
| |
Cost
|
| |
Accumulated
depreciation |
| |
Net value
|
| |||||||||||||||||||||
Right-of-use
|
| | | | 3,528 | | | | | | — | | | | | | 9,177 | | | | | | (2,630) | | | | | | 24,559 | | | | | | (14,484) | | | | | | 10,075 | | |
| | | | | 3,528 | | | | | | — | | | | | | 9,177 | | | | | | (2,630) | | | | | | 24,559 | | | | | | (14,484) | | | | | | 10,075 | | |
| | | | | | | | |
Combined – December 31, 2021
|
| |||||||||||||||||||||||||||||||||
| | |
Trademarks and
patents |
| |
Software
|
| |
Client
portfolio |
| |
Goodwill
|
| |
Others
|
| |
Research and
development |
| |
Total
|
| |||||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 1,087 | | | | | | 2,454 | | | | | | 351 | | | | | | 221,466 | | | | | | 853 | | | | | | 221 | | | | | | 226,432 | | |
Additions
|
| | | | 139 | | | | | | 1,683 | | | | | | — | | | | | | 321,836 | | | | | | — | | | | | | — | | | | |
|
323,658
|
| |
Write-offs
|
| | | | — | | | | | | (455) | | | | | | — | | | | | | — | | | | | | — | | | | | | (232) | | | | |
|
(687)
|
| |
Business combination
|
| | | | 1,089 | | | | | | 5,594 | | | | | | 1,800 | | | | | | — | | | | | | — | | | | | | — | | | | |
|
8,483
|
| |
Exchange-rate change
|
| | | | — | | | | | | 77 | | | | | | (77) | | | | | | 41,591 | | | | | | — | | | | | | 11 | | | | |
|
41,602
|
| |
Closing balance
|
| | | | 2,315 | | | | | | 9,353 | | | | | | 2,074 | | | | | | 584,893 | | | | | | 853 | | | | | | — | | | | | | 599,488 | | |
累計攤銷 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balances
|
| | | | — | | | | | | (1,615) | | | | | | — | | | | | | — | | | | | | — | | | | | | (210) | | | | | | (1,825) | | |
Amortization
|
| | | | — | | | | | | (120) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
(120)
|
| |
Write-offs
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 219 | | | | |
|
219
|
| |
Business combination
|
| | | | — | | | | | | (1,877) | | | | | | (228) | | | | | | — | | | | | | — | | | | | | — | | | | |
|
(2,105)
|
| |
Exchange-rate change
|
| | | | — | | | | | | (280) | | | | | | 10 | | | | | | — | | | | | | — | | | | | | (9) | | | | |
|
(279)
|
| |
Closing balances
|
| | | | — | | | | | | (3,892) | | | | | | (218) | | | | | | — | | | | | | — | | | | | | — | | | | | | (4,110) | | |
Cost
|
| | | | 2,315 | | | | | | 9,353 | | | | | | 2,074 | | | | | | 584,893 | | | | | | 853 | | | | | | — | | | | |
|
599,488
|
| |
累計攤銷
|
| | | | — | | | | | | (3,892) | | | | | | (218) | | | | | | — | | | | | | — | | | | | | — | | | | |
|
(4,110)
|
| |
| | | | | 2,315 | | | | | | 5,461 | | | | | | 1,856 | | | | | | 584,893 | | | | | | 853 | | | | | | — | | | | | | 595,378 | | |
| | | | | | | | |
Combined – December 31, 2020
|
| |||||||||||||||||||||||||||||||||
| | |
Trademarks and
patents |
| |
Right-of-
use of software |
| |
Client
portfolio |
| |
Goodwill
|
| |
Others
|
| |
Research and
development |
| |
Total
|
| |||||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 1,417 | | | | | | 1,123 | | | | | | 351 | | | | | | 41,244 | | | | | | 853 | | | | | | — | | | | | | 44,988 | | |
Transfers
|
| | | | (1,196) | | | | | | 1,196 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Additions
|
| | | | 314 | | | | | | 49 | | | | | | — | | | | | | 178,590 | | | | | | — | | | | |
|
—
|
| | | |
|
178,953
|
| |
Initial assets
|
| | | | — | | | | | | 64 | | | | | | — | | | | | | — | | | | | | — | | | | |
|
240
|
| | | |
|
304
|
| |
Exchange-rate change
|
| | | | 552 | | | | | | 22 | | | | | | — | | | | | | 1,632 | | | | | | — | | | | |
|
(19)
|
| | | |
|
2,187
|
| |
Closing balance
|
| | | | 1,087 | | | | | | 2,454 | | | | | | 351 | | | | | | 221,466 | | | | | | 853 | | | | | | 221 | | | | | | 226,432 | | |
累計攤銷 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balances
|
| | | | — | | | | | | (1,106) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,106) | | |
Amortization
|
| | | | — | | | | | | (52) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
(52)
|
| |
Initial assets
|
| | | | — | | | | | | (64) | | | | | | — | | | | | | — | | | | | | — | | | | | | (228) | | | | |
|
(292)
|
| |
| | | | | | | | |
Combined – December 31, 2020
|
| |||||||||||||||||||||||||||||||||
| | |
Trademarks and
patents |
| |
Right-of-
use of software |
| |
Client
portfolio |
| |
Goodwill
|
| |
Others
|
| |
Research and
development |
| |
Total
|
| |||||||||||||||||||||
Exchange-rate change
|
| | | | — | | | | | | (393) | | | | | | — | | | | | | — | | | | | | — | | | | | | 18 | | | | |
|
(375)
|
| |
Closing balances
|
| | | | — | | | | | | (1,615) | | | | | | — | | | | | | — | | | | | | — | | | | | | (210) | | | | | | (1,825) | | |
Cost
|
| | | | 1,087 | | | | | | 2,454 | | | | | | 351 | | | | | | 221,466 | | | | | | 853 | | | | | | 221 | | | | |
|
226,432
|
| |
累計攤銷
|
| | | | — | | | | | | (1,615) | | | | | | — | | | | | | — | | | | | | — | | | | | | (210) | | | | |
|
(1,825)
|
| |
| | | | | 1,087 | | | | | | 839 | | | | | | 351 | | | | | | 221,466 | | | | | | 853 | | | | | | 11 | | | | | | 224,607 | | |
|
Carrying amounts
|
| |
December 31,
2021 |
| |
December 31,
2020 |
| ||||||
Indefinite life
|
| | | | 588,061 | | | | | | 223,406 | | |
Definite life
|
| | | | 7,317 | | | | | | 1,201 | | |
| | | | | 595.378 | | | | | | 224.607 | | |
Assets
|
| |
Useful life
(in years) |
| |
Annual
amortization rate (%) |
| ||||||
Trademarks and patents (*) | | | | | | | | | | | | | |
Right-of-use of software
|
| | | | 5 | | | | | | 20% | | |
研發
|
| | | | 2 | | | | | | 50% | | |
Goodwill (*) | | | | | | | | | | | | | |
Client portfolio
|
| | | | 2 | | | | | | 50% | | |
| | | | | | | | | | | |
Combined
|
| |||||||||||||||||||||||||||||||||
| | | | | | | | | | | |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||||||||||||||||||||
Description
|
| |
Financial
charges – % p,a, (*) |
| |
Maturity
|
| |
Current
|
| |
Non-
current |
| |
Current
|
| |
Non-
current |
| |
Current
|
| |
Non-
current |
| |||||||||||||||||||||
Working capital
|
| | | | 9,02 | | | |
July 2026
|
| | | | 44,181 | | | | | | 44,792 | | | | | | 6,701 | | | | | | 18,798 | | | | | | 10,379 | | | | | | 3,864 | | |
Investment financing
|
| | | | 10,64 | | | |
June 2027
|
| | | | 14,973 | | | | | | 46,028 | | | | | | 8,422 | | | | | | 39,372 | | | | | | 3,692 | | | | | | 15,393 | | |
融資租賃負債
|
| | | | 7,98 | | | |
November 2025
|
| | | | 1,601 | | | | | | 3,729 | | | | | | 93 | | | | | | 305 | | | | | | 216 | | | | | | 75 | | |
| | | | | | | | | | | | | | 60,755 | | | | | | 94,549 | | | | | | 15,216 | | | | | | 58,475 | | | | | | 14,287 | | | | | | 19,332 | | |
| | |
(R$)
|
| |||
Balance at January 1, 2021
|
| | | | 73,691 | | |
Borrowing
|
| | | | 50,620 | | |
Interest expense
|
| | | | 7,454 | | |
Principal paid
|
| | | | (52,152) | | |
Interest paid
|
| | | | (5,985) | | |
Business Combination
|
| | | | 59,456 | | |
資產收購現金 - 非現金事件
|
| | | | 19,818 | | |
外匯匯率變動的影響
|
| | | | 2,402 | | |
Balance at December 31, 2021
|
| | | | 155,304 | | |
| | |
(R$)
|
| |||
Balance at January 1, 2020
|
| | | | 33,619 | | |
Borrowing
|
| | | | 22,415 | | |
Interest expense
|
| | | | 3,186 | | |
Principal paid
|
| | | | (23,547) | | |
Interest paid
|
| | | | (2,722) | | |
Business Combination
|
| | | | 7,129 | | |
資產收購現金 - 非現金事件
|
| | | | 32,491 | | |
外匯匯率變動的影響
|
| | | | 1,120 | | |
Balance at December 31, 2020
|
| | | | 73,691 | | |
Year of maturity:
|
| |
Combined
2021 |
| |||
2022
|
| | | | — | | |
2023
|
| | | | 33,264 | | |
2024
|
| | | | 28,137 | | |
2025
|
| | | | 23,743 | | |
2026
|
| | | | 9,405 | | |
| | | | | 94,549 | | |
| | |
Combined
|
| |||||||||||||||
| | |
Current
|
| |||||||||||||||
| | |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
貿易應付款 - 供應鏈融資安排 - 國內業務
|
| | | | 1,145 | | | | | | 6 | | | | | | 970 | | |
貿易應付款 - 供應鏈融資安排 - 海外業務
|
| | | | 38,428 | | | | | | 20,168 | | | | | | 5,509 | | |
| | | | | 39,573 | | | | | | 20,174 | | | | | | 6,479 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
Income tax
|
| | | | 6,490 | | | | | | 1,562 | | | | | | 1,638 | | |
Social contribution
|
| | | | 382 | | | | | | 75 | | | | | | 256 | | |
| | | | | 6,872 | | | | | | 1,637 | | | | | | 1,894 | | |
| | |
Combined
|
| |||||||||||||||||||||||||||||||||
| | |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||||||||||||||||||||
| | |
Current
|
| |
Non-
current |
| |
Current
|
| |
Non-
current |
| |
Current
|
| |
Non-
current |
| ||||||||||||||||||
PIS
|
| | | | 668 | | | | | | — | | | | | | 488 | | | | | | — | | | | | | 170 | | | | | | — | | |
COFINS
|
| | | | 3,075 | | | | | | — | | | | | | 2,248 | | | | | | — | | | | | | 1,694 | | | | | | — | | |
ICMS
|
| | | | 75 | | | | | | — | | | | | | 57 | | | | | | — | | | | | | — | | | | | | — | | |
ISS
|
| | | | 583 | | | | | | — | | | | | | 298 | | | | | | — | | | | | | 581 | | | | | | — | | |
IVA
|
| | | | 8,433 | | | | | | — | | | | | | 8,294 | | | | | | — | | | | | | 2,560 | | | | | | — | | |
Other taxes
|
| | | | 4,331 | | | | | | — | | | | | | 9 | | | | | | — | | | | | | 29 | | | | | | — | | |
Installment
|
| | | | 13 | | | | | | 4,065 | | | | | | — | | | | | | — | | | | | | 2,035 | | | | | | 7,446 | | |
IRRF
|
| | | | 500 | | | | | | — | | | | | | 24 | | | | | | — | | | | | | 52 | | | | | | — | | |
| | | | | 17,678 | | | | | | 4,065 | | | | | | 11,418 | | | | | | — | | | | | | 7,121 | | | | | | 7,446 | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |||||||||
| | |
Current
|
| |
Non-current
|
| ||||||
Simples national
|
| | | | — | | | | | | 1,285 | | |
Other PGFN debits
|
| | | | — | | | | | | 2,056 | | |
Social Security – RFB
|
| | | | — | | | | | | 139 | | |
Social Security – PGFN
|
| | | | — | | | | | | 328 | | |
Installment payment – INSS
|
| | | | 13 | | | | | | 124 | | |
PIS分期付款
|
| | | | — | | | | | | 20 | | |
COFINS Installment
|
| | | | — | | | | | | 94 | | |
Installment payment – IRRF
|
| | | | — | | | | | | 13 | | |
Other
|
| | | | — | | | | | | 6 | | |
| | | | | 13 | | | | | | 4,065 | | |
| | |
Combined
|
| |||||||||||||||
| | |
Lease liabilities
|
| |
Unwinding
interest from lease agreements |
| |
Net lease
liability |
| |||||||||
Opening balance as of January 1, 2021
|
| | | | 10,070 | | | | | | (1.129) | | | | | | 8,941 | | |
Additions
|
| | | | 25,414 | | | | | | (4,133) | | | | | | 21,281 | | |
Business combination
|
| | | | 4,716 | | | | | | (864) | | | | | | 3,852 | | |
Paymen – s – Principal
|
| | | | (6,820) | | | | | | — | | | | | | (6,820) | | |
Interest payment
|
| | | | (573) | | | | | | — | | | | | | (573) | | |
利息撥付
|
| | | | — | | | | | | 1,180 | | | | | | 1,180 | | |
Exchange-rate change
|
| | | | 3,806 | | | | | | — | | | | | | 3,806 | | |
Balance at December 31, 2021
|
| | | | 36,613 | | | | | | (4,946) | | | | | | 31,667 | | |
Current
|
| | | | 11,599 | | | | | | (1,964) | | | | | | 9,635 | | |
Non-current
|
| | | | 25,014 | | | | | | (2,982) | | | | | | 22,032 | | |
| | |
Combined
|
| |||||||||||||||
| | |
Lease liabilities
|
| |
Unwinding interest
from lease agreements |
| |
Net lease liability
|
| |||||||||
Opening balance as of January 1, 2020
|
| | | | 4,367 | | | | | | (112) | | | | | | 4,255 | | |
Additions
|
| | | | 1,709 | | | | | | (1,183) | | | | | | 526 | | |
Business combination
|
| | | | 7,208 | | | | | | (280) | | | | | | 6,928 | | |
Paymen – s – Principal
|
| | | | (3,957) | | | | | | — | | | | | | (3,957) | | |
Interest payment
|
| | | | (183) | | | | | | — | | | | | | (183) | | |
利息撥付
|
| | | | — | | | | | | 446 | | | | | | 446 | | |
Exchange-rate change
|
| | | | 926 | | | | | | — | | | | | | 926 | | |
Balance at December 31, 2020
|
| | | | 10,070 | | | | | | (1,129) | | | | | | 8,941 | | |
Current
|
| | | | 3,645 | | | | | | (511) | | | | | | 3,134 | | |
Non-current
|
| | | | 6,425 | | | | | | (618) | | | | | | 5,807 | | |
| | |
Combined
|
| |||||||||||||||||||||||||||||||||
| | |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||||||||||||||||||||
| | |
Judicial
deposits |
| |
Provision for
contingencies |
| |
Judicial
deposits |
| |
Provision for
contingencies |
| |
Judicial
deposits |
| |
Provision for
contingencies |
| ||||||||||||||||||
可能的或有事項: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
勞動力和社會保障應急費用
|
| | | | 147 | | | | | | 181 | | | | | | 407 | | | | | | 546 | | | | | | 711 | | | | | | 1,020 | | |
| | | | | 147 | | | | | | 181 | | | | | | 407 | | | | | | 546 | | | | | | 711 | | | | | | 1,020 | | |
| | |
Combined
|
| |||
(=) Balance at January 1, 2020
|
| | | | 1,020 | | |
(+)本年度撥備
|
| | | | 468 | | |
(-)本年度撥備已沖銷
|
| | | | (120) | | |
(-)本年度使用的撥備
|
| | | | (822) | | |
(=) Balance at December 31, 2020
|
| | | | 546 | | |
(+)本年度撥備
|
| | | | 63 | | |
(-)本年度撥備已沖銷
|
| | | | (26) | | |
(-)本年度使用的撥備
|
| | | | (402) | | |
(=) Balance at December 31, 2021
|
| | | | 181 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
Assets | | | | | | | | | | | | | | | | | | | |
Loan (non-current) | | | | | | | | | | | | | | | | | | | |
Ambipar Participaçóes e Empreendimentos S.A.
|
| | | | 4,508 | | | | | | 83 | | | | | | 6,051 | | |
Ambipar環境逆向製造公司
|
| | | | 622 | | | | | | 621 | | | | | | 562 | | |
Ambipar研發Pesquisa,Desenvolvimento Ltd.
|
| | | | 48 | | | | | | 48 | | | | | | 18 | | |
Ambipar Logistics Ltda.
|
| | | | 14,477 | | | | | | 14,578 | | | | | | 1,782 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
環保ESG Participaçóes S.A.
|
| | | | 532 | | | | | | 332 | | | | | | 327 | | |
Ambipar Eco Products S.A.
|
| | | | 2,261 | | | | | | 2,207 | | | | | | 1,932 | | |
Ambipar勞動力解決方案Mão de Obra Temp,Ltd.
|
| | | | 5,759 | | | | | | 5,373 | | | | | | 4,469 | | |
環境解決方案 - s - Soluçóes Ambientais Ltd.
|
| | | | 5,037 | | | | | | 3,689 | | | | | | 1,695 | | |
Ambipar環境廢物物流有限公司,
|
| | | | 1,352 | | | | | | 1,387 | | | | | | 2,021 | | |
Amazon Resíduos Ltda.
|
| | | | 127 | | | | | | — | | | | | | — | | |
Disal Perú S.A.C
|
| | | | 3 | | | | | | — | | | | | | — | | |
| | | | | 34,726 | | | | | | 28,318 | | | | | | 18,857 | | |
Liabilities | | | | | | | | | | | | | | | | | | | |
Dividends payable | | | | | | | | | | | | | | | | | | | |
控股股東
|
| | | | 31,154 | | | | | | — | | | | | | — | | |
非控股股東
|
| | | | 315 | | | | | | — | | | | | | — | | |
| | | | | 31,469 | | | | | | — | | | | | | — | | |
Loan (non-current) | | | | | | | | | | | | | | | | | | | |
Ambipar Participaçóes e Empreendimentos S.A.
|
| | | | 470,824 | | | | | | 52,886 | | | | | | 62,017 | | |
Ambipar Eco Products S.A.
|
| | | | 240 | | | | | | 239 | | | | | | 1,077 | | |
Ambipar環境廢物物流有限公司,
|
| | | | 1,088 | | | | | | 1,088 | | | | | | 1,088 | | |
[br]Ambipar環境解決方案 - Soluçóes Ambientais Ltd.
|
| | | | 61 | | | | | | — | | | | | | — | | |
環保ESG Participaçóes S.A.
|
| | | | 9,595 | | | | | | — | | | | | | — | | |
智利賽尼託裏奧便攜式設備有限公司。
|
| | | | 340 | | | | | | — | | | | | | — | | |
Gestión de Servicios Ambientales S.A.C.
|
| | | | 13 | | | | | | — | | | | | | — | | |
| | | | | 482,161 | | | | | | 54,213 | | | | | | 64,182 | | |
Profit or loss | | | | | |||||||||||||||
關鍵人員薪酬
|
| | | | 7,631 | | | | | | 8,060 | | | | | | 4,562 | | |
|
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
損益表(業務往來) | | | | | | | | | | | | | |
Net Revenues | | | | | | | | | | | | | |
智利賽尼託裏奧便攜式有限公司,
|
| | | | 47 | | | | | | 51 | | |
Ingeniería en Sanitización S.A.
|
| | | | — | | | | | | 1 | | |
Ingeclean Perú SAC
|
| | | | — | | | | | | 7 | | |
Gestión de Servicios Ambientales SAC
|
| | | | — | | | | | | 50 | | |
Inmobiliaria e Inversiones D&G Ltd.,
|
| | | | — | | | | | | 28 | | |
| | | | | 47 | | | | | | 137 | | |
Costs | | | | | | | | | | | | | |
智利賽尼託裏奧便攜式有限公司,
|
| | | | — | | | | | | (14) | | |
Ingeniería en Sanitización S.A.
|
| | | | — | | | | | | — | | |
Gestión de Servicios Ambientales SAC
|
| | | | — | | | | | | (191) | | |
Inversiones Algarrobo S.A.
|
| | | | — | | | | | | (296) | | |
| | | | | — | | | | | | (501) | | |
Net Income (loss)
|
| | |
|
47
|
| | | |
|
(364)
|
| |
| | |
Share Capital
(R$) |
| |||
Balance, January 01, 2020
|
| | | | 36,899,916 | | |
Balance, December 31, 2020
|
| | | | 212,898,917 | | |
Balance, December 31, 2021
|
| | | | 261,920,439 | | |
| | |
2021
|
| |
2020
|
| ||||||
Net income for the year
|
| | | | 131,117 | | | | | | 61,699 | | |
法定準備金的目的地(5%)
|
| | | | (6,559) | | | | | | (2,356) | | |
本年度收入分配情況
|
| | | | (31,140) | | | | | | — | | |
未實現利潤準備中的撥備
|
| | | | 93,418 | | | | | | 59,343 | | |
Earning per share
|
| |
2021
|
| |
2020
|
| ||||||
扣除前歸屬於母公司股東的每股收益
|
| | | | 138,142 | | | | | | 66,054 | | |
普通股數量
|
| | | | 48,615,599 | | | | | | 36,898,917 | | |
基本每股收益(單位:雷亞爾)
|
| | | | 2,84 | | | | | | 1,79 | | |
稀釋後每股收益(單位:雷亞爾)
|
| | | | 2,84 | | | | | | 1,79 | | |
| | |
Response
Inversiones Disal Emergencias |
| |||
按公允價值收購的資產和負債 | | | | | | | |
現金和現金等價物
|
| | | | 1,005 | | |
Other assets
|
| | | | 25,650 | | |
Other liabilities
|
| | | | (326) | | |
可識別淨資產總額
|
| | | | 26,329 | | |
已轉移對價總額
|
| | | | 144,430 | | |
(-) Cash acquired
|
| | | | (1,005) | | |
(-)承擔的付款義務價值
|
| | | | — | | |
已付現金,扣除已收/應收現金(*)
|
| | | | 143,425 | | |
| | |
Response
Inversiones Disal Emergencias |
| |||
商譽的確定 | | | | | | | |
總對價金額,淨額
|
| | | | 144,430 | | |
可識別淨資產總額
|
| | | | (26,329) | | |
商譽按預期未來盈利能力支付
|
| | | | 118,101 | | |
追加收購日期
|
| |
06/28/2021
|
| |||
獲得控制權的公司
|
| |
Emergência Participações S.A.
|
| |||
Value of acquisition
|
| |
US$26,185 (thousand)
|
| |||
Percentage acquired
|
| |
100%
|
|
| | |
2021
|
| |
2020
|
| ||||||
Net Revenue | | | | | | | | | | | | | |
Brazil
|
| | | | 210,397 | | | | | | 156,250 | | |
拉丁美洲(巴西除外)
|
| | | | 144,410 | | | | | | 104,809 | | |
Europe
|
| | | | 132,617 | | | | | | 34,041 | | |
North America
|
| | | | 334,779 | | | | | | 69,184 | | |
Total | | | | | 822,203 | | | | | | 364,284 | | |
| | |
2021
|
| |
2020
|
| ||||||
Net Revenue | | | | | | | | | | | | | |
Brazil
|
| | | | 289,762 | | | | | | 107,122 | | |
拉丁美洲(巴西除外)
|
| | | | 42,875 | | | | | | 15,260 | | |
Europe
|
| | | | 115,549 | | | | | | 7,981 | | |
North America
|
| | | | 478,813 | | | | | | 197,025 | | |
Total | | | | | 926,999 | | | | | | 327,388 | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
國內市場淨收入(*)
|
| | | | 210,397 | | | | | | 156,249 | | |
國外市場淨收入
|
| | | | 611,806 | | | | | | 208,035 | | |
提供服務的淨收入
|
| | | | 822,203 | | | | | | 364,284 | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
提供服務時使用的材料
|
| | | | (32,036) | | | | | | (3,314) | | |
人員和人工費用
|
| | | | (317,749) | | | | | | (162,186) | | |
Fuels
|
| | | | (24,744) | | | | | | (1,764) | | |
Freight and tolls
|
| | | | (2,683) | | | | | | (1,958) | | |
機器、電器、設備和車輛的維護
|
| | | | (24,306) | | | | | | (3,608) | | |
Taxes
|
| | | | (10,099) | | | | | | (2,698) | | |
Rent and condominiums
|
| | | | (8,884) | | | | | | (4,606) | | |
貨物、車輛、機器和設備租賃
|
| | | | (14,294) | | | | | | (3,262) | | |
Telephony expenses
|
| | | | (2,011) | | | | | | (1,375) | | |
Travel expenses
|
| | | | (12,588) | | | | | | (6,258) | | |
折舊及攤銷
|
| | | | (60,163) | | | | | | (22,519) | | |
廣告宣傳
|
| | | | (3,399) | | | | | | (4,415) | | |
Third party services
|
| | | | (89,455) | | | | | | (27,454) | | |
Other expenses
|
| | | | (41,762) | | | | | | (28,981) | | |
| | | | | (644,173) | | | | | | (274,398) | | |
提供服務的成本
|
| | | | (618,691) | | | | | | (256,147) | | |
總務部、行政部和銷售部
|
| | | | (26,837) | | | | | | (18,956) | | |
其他營業收入(費用),淨額
|
| | | | 1,355 | | | | | | 705 | | |
| | | | | (644,173) | | | | | | (274,398) | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Financial income | | | | | | | | | | | | | |
Discounts obtained
|
| | | | 82 | | | | | | 81 | | |
Interest charged
|
| | | | 830 | | | | | | 348 | | |
銀行存款利息收入
|
| | | | 3,714 | | | | | | 1 | | |
外匯收入
|
| | | | 5,636 | | | | | | 6,481 | | |
Holding gain
|
| | | | 40 | | | | | | 456 | | |
Other
|
| | | | 474 | | | | | | 38 | | |
| | | | | 10,776 | | | | | | 7,405 | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
財務支出 | | | | | | | | | | | | | |
Interest paid
|
| | | | (1,610) | | | | | | (1,942) | | |
Interest right of use
|
| | | | (978) | | | | | | (291) | | |
Interest on loans
|
| | | | (7,454) | | | | | | (3,848) | | |
Discounts granted
|
| | | | (830) | | | | | | (331) | | |
Bank expenses
|
| | | | (362) | | | | | | (460) | | |
IOF
|
| | | | (1,108) | | | | | | (616) | | |
Foreign exchange costs
|
| | | | (163) | | | | | | (5,644) | | |
Other
|
| | | | (299) | | | | | | (1,351) | | |
| | | | | (12,804) | | | | | | (14,483) | | |
Net financial expense
|
| | | | (2,028) | | | | | | (7,078) | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
當期所得税和社會貢獻
|
| | | | (23,773) | | | | | | (11,274) | | |
遞延所得税和社會貢獻
|
| | | | (14,087) | | | | | | (5,480) | | |
所得税和社會繳費
|
| | |
|
(37,860)
|
| | | |
|
(16,754)
|
| |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
所得税和社會貢獻前收入
|
| | | | 176,002 | | | | | | 82,808 | | |
按現行税率 - 計算的税款34%
|
| | | | (59,841) | | | | | | (28,155) | | |
Reconciliation: | | | | | | | | | | | | | |
子公司淨收入中的權益
|
| | | | — | | | | | | — | | |
遞延税損資產確認
|
| | | | (8,987) | | | | | | (847) | | |
其他司法管轄區的永久差額調整
|
| | | | 38,571 | | | | | | 8,416 | | |
税制差異調整
|
| | | | (4,061) | | | | | | — | | |
臨時和永久性差異中的其他調整
|
| | | | (3,542) | | | | | | 3,832 | | |
所得税和社會貢獻
|
| | |
|
(37,860)
|
| | | |
|
(16,754)
|
| |
所得税和社會貢獻的有效税率 - %
|
| | | | 21,5% | | | | | | 20,2% | | |
| | |
Combined
|
| |||||||||||||||
Tax bases – Assets
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
税損和負基數
|
| | | | 17,962 | | | | | | 5,438 | | | | | | 5,262 | | |
另一個司法管轄區的暫時性差異
|
| | | | 8,470 | | | | | | 11,600 | | | | | | 9,283 | | |
Income tax – 25%
|
| | | | 6,608 | | | | | | 4,260 | | | | | | 3,636 | | |
Social contribution – 9%
|
| | | | 2,379 | | | | | | 1,533 | | | | | | 1,310 | | |
所得税和社會貢獻 - 資產
|
| | | | 8,987 | | | | | | 5,793 | | | | | | 4,946 | | |
| | |
Combined
|
| |||||||||||||||
Tax bases – Liabilities
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
撥備 - 暫時性差異
|
| | | | (45,862) | | | | | | (28,611) | | | | | | (12,461) | | |
另一個司法管轄區的暫時性差異
|
| | | | (52,384) | | | | | | (9,397) | | | | | | (6,629) | | |
| | | | | (98,246) | | | | | | (38,008) | | | | | | (19,090) | | |
Income tax – 25%
|
| | | | (24,562) | | | | | | (9,502) | | | | | | (4,773) | | |
Social contribution – 9%
|
| | | | (8,842) | | | | | | (3,421) | | | | | | (1,718) | | |
所得税和社會貢獻 - 負債
|
| | | | (33,404) | | | | | | (12,923) | | | | | | (6,491) | | |
| | |
Combined
|
| |||||||||||||||
Changes
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
期初餘額 - 資產,扣除負債後的淨額
|
| | | | (7,130) | | | | | | (1,545) | | | | | | (3,677) | | |
損益表變現
|
| | | | (14,087) | | | | | | (5,480) | | | | | | (701) | | |
Other changes
|
| | | | (3,200) | | | | | | (105) | | | | | | 2,833 | | |
期末餘額 - 資產,扣除負債後的淨額
|
| | | | (24,417) | | | | | | (7,130) | | | | | | (1,545) | | |
Realization per annum
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
2020
|
| | | | — | | | | | | — | | | | | | 1,237 | | |
2021
|
| | | | — | | | | | | 1,448 | | | | | | 1,237 | | |
2022
|
| | | | 2,247 | | | | | | 1,448 | | | | | | 1,237 | | |
2023
|
| | | | 2,247 | | | | | | 1,448 | | | | | | 1,235 | | |
2024
|
| | | | 2,247 | | | | | | 1,449 | | | | | | — | | |
2025
|
| | | | 2,246 | | | | | | — | | | | | | — | | |
| | | | | 8,987 | | | | | | 5,793 | | | | | | 4,946 | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
通過融資收購物業、廠房和設備
|
| | | | 19,818 | | | | | | 32,491 | | |
Operational lease
|
| | | | 21,281 | | | | | | 526 | | |
收購投資的應付餘額
|
| | | | 157,397 | | | | | | 77,072 | | |
累計平移調整
|
| | | | 11,626 | | | | | | 10,329 | | |
非控股股東利益
|
| | | | (18,622) | | | | | | 5,289 | | |
Dividends payable
|
| | | | (31,155) | | | | | | — | | |
通過AFAC增資
|
| | | | 176,000 | | | | | | — | | |
用投資收據增資
|
| | | | 49,021 | | | | | | — | | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
|
1
|
| | 通過其直接子公司Ambipar Holding CanadáInc.收購公司First Response的100%股份。 | | | February 2022 | | | 2022年2月,公司宣佈通過其直接子公司Ambipar Holding Canada Inc.收購First Response 100%的股份,該公司成立於2007年。First Response專門從事環境應急響應 | |
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Item
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| |
Event
|
| |
Date
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| |
Description
|
|
| | | | | | | | | | ,側重於消防、培訓、模擬以及消防員和消防設備的外包,是該細分市場的參考。它在加拿大的不列顛哥倫比亞省和艾伯塔省有8個作戰基地。2021年,其淨收入達到1020萬加元,EBITDA為210萬加元。 | |
|
2
|
| | 首次發行緊急Participaçóes S.A.債券 | | | February 2022 | | | 截至2022年2月15日,Emergíncia Participaçóes發行了第一批無擔保、不可轉換為股票的簡單債券,發行了單一系列債券,並提供了額外的個人擔保。總共發行了335,500雷亞爾的債券,總金額為335,500雷亞爾,單位面值為1雷亞爾,最終到期日為2028年2月。 | |
|
3
|
| | 收購Dracares Apoio MatíTimo e Portuário Ltd.公司51%的股份。 | | | March 2022 | | | 2022年3月,該公司宣佈收購Dracares Apoio MaríTimo e Portuário Ltd da的控股權,Dracares Apoio MaríTimo e Portuário Ltd.是一家專門從事離岸和陸上漏油應急服務的公司,運營着自己的船隻,以應對漏油、偵察地震船隻、環境數據收集和水深測量。2021年,它獲得了5000萬BRL的利潤,EBITDA為1400萬BRL。對本集團而言,是次收購:(I)進軍海上溢油及對抗海洋污染緊急服務市場;(Ii)增加環境服務及解決方案組合;(Iii)創造營運及行政協同效應及交叉銷售機會;與其戰略增長計劃保持一致,以捕捉協同效應及潛在最大化利潤率及回報。 | |
|
4
|
| | 收購Flyone Service Aéreo Especalizado,Comércio e Serviços Ltd.公司51%的股份。 | | | March 2022 | | | 2022年3月,本公司宣佈收購Flyone Serviço Aéreo Especalizado,Comércio e Serviços Ltd.公司的控股權,該公司專門為森林火災應急提供空中服務,運營着自己的中小型和大型直升機、地面支援車輛和特種設備。2021年,它獲得了7000萬BRL的利潤,EBITDA為2100萬BRL。對本集團而言,這項收購:(I)允許通過飛機進入環境緊急服務市場;(Ii)允許縮短當前客户組合來電的響應時間 | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | (三)增加服務和環境解決方案的組合;(四)產生運營、行政協同效應和交叉銷售機會;與其戰略增長計劃保持一致,實現協同效應和潛在的利潤率最大化和回報。 | |
|
5
|
| | 收購RG諮詢公司Técnica Ambiental S.A.(“RG諮詢”)51%的股份 | | | March 2022 | | | 2022年3月18日,該公司收購了RG ConsulVictoria Tecnica Ambiental S.A.公司51%的股本,該公司專門從事該國中部地區的應急準備和響應。 | |
|
6
|
| | 通過其子公司Ambipar Response ES S.A.收購Bioenv AnáLise Ambientais Ltd.(“Bioenv”)51%的股份。 | | | Jun 2022 | | | 直接子公司Ambipar Response ES S.A.收購了Bioenv AnáLise Ambientais Ltd.(“Bioenv”)公司51%的股份。BIOENV成立於2008年,專門從事環境分析,並在巴西開發了幾個監測項目,包括為跨國公司開發的項目。它位於阿拉克魯斯/埃斯市,擁有一個配備了分析實驗室的基地,可以進行質量通過CGCRE ISO/IEC INMETRO 17025認證的環境評估。對本集團而言,本次收購:(I)進入實驗室分析市場;(Ii)增加環境服務和解決方案的組合;(Iii)產生運營和行政協同效應以及交叉銷售機會;與其戰略增長計劃保持一致,獲得協同效應並潛在地最大化利潤率和回報。 | |
|
7
|
| | 與HPX Corp.(“HPX”)(紐約證券交易所代碼:HPX)的業務合併。 | | | July 2022 | | | 2022年7月6日,母公司Ambipar Participaçóes e Empreendimentos S.A.通知其股東和市場,Emergencia Participaçóes S.A.與特殊目的收購公司(SPAC)HPX Corp.(以下簡稱HPX)(紐約證券交易所代碼:HPX)簽訂了一項業務合併協議(“業務合併”)。通過上述業務合併,合併後的公司預計將擁有約31億雷亞爾的預計企業價值,這意味着基於截至2022年3月31日的最後12個月報告的EBITDA,隱含EV/EBITDA倍數為11.1倍,預計隱含股本價值約為29億雷亞爾。 | |
|
8
|
| | 收購CTA Serviços em Meio Ambiente Ltd.(“CTA”)公司100%的股份。 | | | July 2022 | | | 7月,該公司通過收購受控公司CTA Serviços em Meio Ambiente Ltd.CTA成立於1993年,位於聖埃斯皮裏託,是一家專門從事 | |
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Item
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Event
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| |
Date
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| |
Description
|
|
| | | | | | | | | | 環境服務,在發生環境事故時,作為維護和保護動植物以及恢復動植物的主要待命和反應領域。全年淨收入為2,160萬雷亞爾,EBITDA為500萬雷亞爾。對本集團而言,此次收購具有戰略意義,並與目前在巴西、拉丁美洲、北美和歐洲的業務具有協同效應,為產品組合的補充做出瞭如下貢獻:(I)使環境緊急情況進入市場,保護和恢復動植物,加強Ambipar與受污染產品污染的動物康復中心的應急響應的運營結構,在統一的應急指揮中心提供技術支持,並支持規劃、準備和參與環境緊急情況的模擬演習。(Ii)通過編制動植物保護計劃(PPAF),與現有的環境監測服務相關聯,增加動植物諮詢服務組合;以及(Iii)在您現有的客户組合中創造交叉銷售機會。 | |
|
9
|
| | 收購格雷厄姆公用事業公司100%的股份。 | | | July 2022 | | | 2022年7月,子公司安比帕控股加拿大公司宣佈通過其子公司安比帕控股加拿大公司收購格雷厄姆公用事業公司100%的股份。格雷厄姆公用事業公司成立於2015年,專注於工業服務和駭維金屬加工的緊急服務,其基地位於貝爾維爾省,距離安大略河的一條航道12公里,而貝爾維爾省還沒有安比帕爾公司。2021年,其營業額為320萬加元,相當於1410萬雷亞爾,EBITDA為150萬加元,相當於660萬雷亞爾。對本集團而言,本次收購:(I)擴大本公司在北美的業務,增加另一個本公司所在的省份;(Ii)開啟在加拿大經營海運服務的可能性;(Iii)擴大北美的服務組合和規模;(Iv)產生運營、行政協同效應和交叉銷售機會;與其戰略增長計劃保持一致,實現協同效應和潛在的利潤率最大化和回報。 | |
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Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
|
10
|
| | 獲得C-Tank公司的股權控制權 | | | July 2022 | | | 2022年7月,公司宣佈收購C-Tank公司的持股控制權。C-Tank成立於2015年,是一家專門從事工業和海軍坦克清洗的公司,為不同細分市場的客户提供陸上和海上解決方案。C-Tank的業務主要集中在裏約熱內盧州和聖保羅州,總部設在尼特羅伊。2021年,C-Tank的營業額為4100萬雷亞爾,EBITDA為1900萬雷亞爾。此次收購具有戰略意義,並與Ambipar目前的業務產生協同效應,因為:(I)允許進入海洋油罐清潔部門;(Ii)增加環境服務和解決方案的組合;(Iii)帶來運營和行政效率併產生交叉銷售機會;以及(Iv)允許共享結構和團隊,以提高資產的利用率和效率。與其他收購一致,它擴大並加強了一站式服務模式,通過這種模式,單一平臺作為環境服務的參考得到了加強。 | |
|
11
|
| | Ambipar和Emergencia之間的公司間貸款協議 | | | July 2022 | | | 2022年7月5日,Ambipar和Emergencia簽訂了Ambipar公司間貸款協議,根據該協議,Ambipar正式根據上述公司間貸款向Emergencia支付總額為317,094,454,24雷亞爾的款項。根據Ambipar公司間貸款協議,Ambipar可在本協議終止前的任何時間,自行酌情將相當於50,500,000.00美元的金額(以巴西雷亞爾表示)轉換為Emergencia的股權,作為認購及根據Ambipar認購協議按每股10.00美元認購5,050,000股新Pubco B類普通股的代價。 | |
|
12
|
| | 通過其直接子公司Ambipar Holding CanadáInc.收購Ridgeline加拿大公司(“Ridgeline”)100%的股份。 | | | August 2022 | | | Ridgeline成立於1999年,專門為石油和天然氣、公用事業、採礦和建築行業的公司提供應急響應和環境服務。它在不列顛哥倫比亞省、艾伯塔省和薩斯喀徹温省有16個基地,與加拿大目前的Ambipar結構相輔相成。2021年營業額3410萬加元,相當於1.5億雷亞爾,EBITDA為420萬加元,相當於 | |
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Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 1850萬雷亞爾。對本集團而言,是次收購:(I)在地理上擴大本公司在北美的業務,在加拿大增加本公司沒有的新省份;(Ii)增加在北美提供的環境服務組合;(Iii)產生經營、行政協同效應及交叉銷售機會;與其戰略增長計劃保持一致,以捕捉協同效應及潛在利潤率最大化及回報。 | |
|
13
|
| | 與Itau BBA International PLC簽訂新的貸款協議 | | | August 2022 | | | 2022年8月,為了為收購Witt O‘Brien’s提供資金,Ambipar Holding USA Inc.與Itau BBA International PLC簽訂了一項貸款協議,根據該協議,Itau BBA International PLC向Ambipar Holding USA Inc.提供本金9,000萬美元,年利率6.36%,從2023年3月至2027年3月分9次每半年支付一次,本金於2027年9月13日到期。 | |
|
14
|
| | 第二次發行債券 | | | September 2022 | | | 第二次發行債券是指Emergencia於2022年9月20日發行本金總額2.5億雷亞爾的單一系列無擔保、不可轉換債券,根據第二份債券契約於2028年9月20日到期。這筆款項是本公司於2022年10月第一週收到的。 | |
|
15
|
| | 通過其直接子公司Ambipar Holding USA Inc.收購Witt O‘Brien’s,LLC公司(“Witt O‘Brien’s”)100%的股份。 | | | October 2022 | | | 2022年10月,公司宣佈通過其直接子公司Ambipar Holding USA Inc.完成對Witt O‘Brien’s,LLC(“Witt O‘Brien’s”)公司的股權控制。WOB於2012年由O‘Brien’s Response Management和Witt Associates合併而成,是危機和應急管理行業的全球領導者,為藍籌企業客户以及公共部門的應急和復原力計劃提供服務。在企業領域,WOB為超過1,200名客户提供服務,並享有誘人的利潤率和可持續的訂閲型收入。從歷史上看,這一細分市場的流失率不到5%。最近的客户包括31家財富100強公司,其中許多是石油、交通、能源、媒體和科技行業的領先者。此次收購符合Ambipar Response的全球擴張戰略和 | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 加速了它在美國的增長。WOB擁有一支經驗豐富的多功能領導團隊,與其業務計劃的執行保持一致。此外,它的組織結構配置為支持其增長和整合Ambipar Response在美國的現有業務。 | |
| | |
Note
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| |||||||||
Assets | | | | | | | | | | | | | | | | | | | |
Current assets | | | | | | | | | | | | | | | | | | | |
現金和現金等價物
|
| | | | 4 | | | | | | 157,230 | | | | | | 118,918 | | |
貿易和其他應收賬款
|
| | | | 5 | | | | | | 326,072 | | | | | | 234,288 | | |
Current tax assets
|
| | | | 6.1 | | | | | | 6,747 | | | | | | 4,895 | | |
Other tax assets
|
| | | | 6.2 | | | | | | 11,685 | | | | | | 13,308 | | |
Prepaid expenses
|
| | | | | | | | | | 18,086 | | | | | | 1,484 | | |
Advances to suppliers
|
| | | | | | | | | | 26,561 | | | | | | 47,283 | | |
Inventories
|
| | | | | | | | | | 13,408 | | | | | | 8,781 | | |
其他賬户等價物
|
| | | | | | | | | | 25,539 | | | | | | 24,454 | | |
Current assets
|
| | | | | | | | | | 585,328 | | | | | | 453,411 | | |
Non-current assets | | | | | | | | | | | | | | | | | | | |
Related parties loans
|
| | | | 16 | | | | | | 41,041 | | | | | | 34,726 | | |
Deferred taxes
|
| | | | 22 | | | | | | 6,308 | | | | | | 8,987 | | |
Judicial deposits
|
| | | | 15 | | | | | | 116 | | | | | | 147 | | |
其他應收賬款
|
| | | | | | | | | | 21,521 | | | | | | 6,811 | | |
財產、廠房和設備
|
| | | | 8 | | | | | | 421,510 | | | | | | 331,621 | | |
Goodwill
|
| | | | 9 | | | | | | 720,300 | | | | | | 584,893 | | |
Intangible assets
|
| | | | 9 | | | | | | 9,945 | | | | | | 10,485 | | |
非流動資產合計
|
| | | | | | | | | | 1,220,741 | | | | | | 977,670 | | |
Total assets
|
| | | | | | | | | | 1,806,069 | | | | | | 1,431,081 | | |
| | |
Note
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| |||||||||
Liabilities | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | 10 | | | | | | 38,475 | | | | | | 60,755 | | |
Debentures
|
| | | | 11 | | | | | | 13,409 | | | | | | — | | |
Trade and other payables
|
| | | | 12 | | | | | | 51,701 | | | | | | 39,573 | | |
Labor obligations
|
| | | | | | | | | | 32,198 | | | | | | 21,552 | | |
Dividends payable
|
| | | | 16 | | | | | | 31,469 | | | | | | 31,469 | | |
應繳當期所得税和社會繳費
|
| | | | 13 | | | | | | 7,369 | | | | | | 6,872 | | |
Other tax payable
|
| | | | 13 | | | | | | 22,273 | | | | | | 17,678 | | |
收購投資所產生的債務
|
| | | | 7 | | | | | | 129,481 | | | | | | 128,130 | | |
Lease liabilities
|
| | | | 14 | | | | | | 11,244 | | | | | | 9,635 | | |
Other bills to pay
|
| | | | | | | | | | 35,765 | | | | | | 30,480 | | |
Current liabilities
|
| | | | | | | | | | 373,384 | | | | | | 346,144 | | |
非流動負債 | | | | | | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | 10 | | | | | | 130,997 | | | | | | 94,549 | | |
Debentures
|
| | | | 11 | | | | | | 330,201 | | | | | | — | | |
Other tax expenses
|
| | | | 13 | | | | | | 7,626 | | | | | | 4,065 | | |
Related parties loans
|
| | | | 16 | | | | | | 365,111 | | | | | | 482,161 | | |
遞延所得税和社會貢獻
|
| | | | 22 | | | | | | 35,832 | | | | | | 33,404 | | |
收購投資所產生的債務
|
| | | | 7 | | | | | | 134,482 | | | | | | 101,278 | | |
應急準備
|
| | | | 15 | | | | | | 129 | | | | | | 181 | | |
Lease liabilities
|
| | | | 14 | | | | | | 22,100 | | | | | | 22,032 | | |
Other bills to pay
|
| | | | | | | | | | 19,157 | | | | | | 9,349 | | |
非流動負債
|
| | | | | | | | | | 1,045,635 | | | | | | 747,019 | | |
Total liabilities
|
| | | | | | | | | | 1,419,019 | | | | | | 1,093,163 | | |
Shareholders’ equity | | | | | | | | | | | | | | | | | | | |
Capital
|
| | | | | | | | | | 261,920 | | | | | | 261,920 | | |
Profit reserves
|
| | | | | | | | | | 179,679 | | | | | | 176,148 | | |
Capital transactions
|
| | | | | | | | | | (101,997) | | | | | | (116,486) | | |
股權估值調整
|
| | | | | | | | | | 984 | | | | | | 984 | | |
累計平移調整
|
| | | | | | | | | | (71,994) | | | | | | 3,428 | | |
Retained earnings
|
| | | | | | | | | | 78,285 | | | | | | — | | |
集團所有者應佔權益
|
| | | | 17 | | | | | | 346,877 | | | | | | 325,994 | | |
非控股權益
|
| | | | 17 | | | | | | 40,173 | | | | | | 11,924 | | |
Total equity
|
| | | | | | | | | | 387,050 | | | | | | 337,918 | | |
股東權益和負債合計
|
| | | | | | | | | | 1,806,069 | | | | | | 1,431,081 | | |
| | | | | | | | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
Note
|
| |
June 30, 2022
|
| |
June 30, 2021
|
| |||||||||
Net Revenue
|
| | | | 19 | | | | | | 654,526 | | | | | | 334,617 | | |
提供服務的成本
|
| | | | 20 | | | | | | (520,041) | | | | | | (251,150) | | |
Gross profit
|
| | | | | | | | | | 134,485 | | | | | | 83,467 | | |
銷售、一般和行政費用
|
| | | | 20 | | | | | | (14,043) | | | | | | (13,856) | | |
其他收入、淨支出
|
| | | | 20 | | | | | | 5,163 | | | | | | (105) | | |
Operating expenses
|
| | | | | | | | | | (8,880) | | | | | | (13,961) | | |
Operating profit
|
| | | | | | | | | | 125,605 | | | | | | 69,506 | | |
Finance costs
|
| | | | 21 | | | | | | (28,847) | | | | | | (6,556) | | |
Finance income
|
| | | | 21 | | | | | | 5,535 | | | | | | 12,435 | | |
Net finance costs
|
| | | | | | | | | | (23,312) | | | | | | 5,879 | | |
Profit before tax
|
| | | | | | | | | | 102,293 | | | | | | 75,385 | | |
當期所得税和社會貢獻
|
| | | | 22 | | | | | | (14,685) | | | | | | (11,007) | | |
遞延所得税和社會貢獻
|
| | | | 22 | | | | | | (5,227) | | | | | | (11,820) | | |
Profit for the period
|
| | | | | | | | | | 82,381 | | | | | | 52,558 | | |
應佔利潤: | | | | | | | | | | | | | | | | | | | |
Owners of the group
|
| | | | | | | | | | 78,285 | | | | | | 51,723 | | |
非控股權益
|
| | | | | | | | | | 4,096 | | | | | | 835 | | |
期末股數
|
| | | | | | | | | | 261,920,439 | | | | | | 212,898,917 | | |
年末每股收益(基本和稀釋後) - 單位:雷亞爾$
|
| | | | | | | | | | 0.31 | | | | | | 0.25 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
Profit for the period
|
| | | | 82,381 | | | | | | 52,558 | | |
隨後重新分類為損益的項目: | | | | | | | | | | | | | |
被投資人在境外商譽的匯率變動
|
| | | | (1,070) | | | | | | (217) | | |
累計平移調整
|
| | | | (74,352) | | | | | | (14,584) | | |
當期其他綜合虧損,税後淨額
|
| | | | (75,422) | | | | | | (14,801) | | |
綜合收益總額,税後淨額
|
| | | | 6,959 | | | | | | 37,757 | | |
Attributable to: | | | | | | | | | | | | | |
Owners of the group
|
| | | | 78,285 | | | | | | 51,723 | | |
非控股權益
|
| | | | (71,326) | | | | | | (13,966) | | |
| | | | | 6,959 | | | | | | 37,757 | | |
| | | | | | | | |
歸因於集團所有者
|
| | | | | | | | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
Note
|
| |
Capital
|
| |
Advances
for future capital increase |
| |
Capital
transactions |
| |
Legal
reserve |
| |
Unrealized
income reserve |
| |
Equity
valuation adjustment |
| |
Accumulated
translation adjustment |
| |
Retained
earnings |
| |
Total
attributable to the controlling shareholder |
| |
Non
controlling interests |
| |
Total
|
| ||||||||||||||||||||||||||||||||||||
Balances at January 1st,
2021 |
| | | | | | | | | | 36,899 | | | | | | 176,000 | | | | | | (3,458) | | | | | | 7,380 | | | | | | 69,050 | | | | | | 984 | | | | | | 16,818 | | | | | | — | | | | | | 303,673 | | | | | | 23,521 | | | | | | 327,194 | | |
為未來增資預支資金
|
| | | | 17,1 | | | | | | 176,000 | | | | | | (176,000) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
—
|
| |
與股東的交易
|
| | | | | | | | | | — | | | | | | — | | | | | | (103,906) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (103,906) | | | | | | — | | | | |
|
(103,906)
|
| |
上一年度利潤分配情況
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | | | | | |
|
(307)
|
| |
非控制人蔘與
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (23,317) | | | | |
|
(23,317)
|
| |
對往年的調整
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,470 | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,470 | | | | | | — | | | | |
|
3,470
|
| |
其他全面虧損
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (14,801) | | | | | | — | | | | | | (14,801) | | | | | | — | | | | |
|
(14,801)
|
| |
Net income for the period
|
| | | | 17,4 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 51,723 | | | | | | 51,723 | | | | | | 835 | | | | |
|
52,558
|
| |
Balance, June 30,
2021 |
| | | | | | | | | | 212,899 | | | | | | — | | | | | | (107,364) | | | | | | 7,380 | | | | | | 72,213 | | | | | | 984 | | | | | | 2,017 | | | | | | 51,723 | | | | | | 239,852 | | | | | | 1,039 | | | | | | 240,891 | | |
Balance, December 31, 2021
|
| | | | | | | | | | 261,920 | | | | | | — | | | | | | (116,486) | | | | | | 13,939 | | | | | | 162,209 | | | | | | 984 | | | | | | 3,428 | | | | | | — | | | | | | 325,994 | | | | | | 11,924 | | | | | | 337,918 | | |
與股東的交易
|
| | | | | | | | | | — | | | | | | — | | | | | | 14,489 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 14,489 | | | | | | — | | | | |
|
14,489
|
| |
對往年的調整
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,531 | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,531 | | | | | | | | | | |
|
3,531
|
| |
非控制人蔘與
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 24,153 | | | | |
|
24,153
|
| |
其他全面虧損
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (75,422) | | | | | | — | | | | | | (75,422) | | | | | | — | | | | |
|
(75,422)
|
| |
Net income for the period
|
| | | | 17,4 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 78,285 | | | | | | 78,285 | | | | | | 4,096 | | | | |
|
82,381
|
| |
As of June 30, 2022
|
| | | | | | | | | | 261,920 | | | | | | — | | | | | | (101,997) | | | | | | 13,939 | | | | | | 165,740 | | | | | | 984 | | | | | | (71,994) | | | | | | 78,285 | | | | | | 346,877 | | | | | | 40,173 | | | | | | 387,050 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
經營活動產生的現金流 | | | | | | | | | | | | | |
Profit for the period
|
| | | | 82,381 | | | | | | 52,558 | | |
非現金項目調整 | | | | | | | | | | | | | |
折舊及攤銷
|
| | | | 42,264 | | | | | | 23,709 | | |
預計信貸損失
|
| | | | (28) | | | | | | 39 | | |
已核銷財產、廠房設備和無形資產殘值
|
| | | | 23,433 | | | | | | 3,820 | | |
應急準備
|
| | | | (144) | | | | | | 346 | | |
所得税和社會貢獻 - 延期
|
| | | | 5,227 | | | | | | 11,820 | | |
貸款和融資、債券和匯率變動的利息
|
| | | | (20,360) | | | | | | 1,758 | | |
資產和負債變動: | | | | | | | | | | | | | |
Accounts receivable
|
| | | | (71,614) | | | | | | (29,618) | | |
Recoverable taxes
|
| | | | 45 | | | | | | (771) | | |
Prepaid expenses
|
| | | | (14,711) | | | | | | (110) | | |
Advances to suppliers
|
| | | | 25,248 | | | | | | (2,347) | | |
Inventories
|
| | | | (2,043) | | | | | | (501) | | |
其他應收賬款
|
| | | | 12,723 | | | | | | (22,621) | | |
Suppliers
|
| | | | 3,409 | | | | | | (6,870) | | |
工資和社保費
|
| | | | 9,500 | | | | | | 3,851 | | |
Taxes payable
|
| | | | (3,518) | | | | | | 2,610 | | |
Other accounts payable
|
| | | | 3,478 | | | | | | 7,061 | | |
經營活動產生的現金
|
| | | | 95,290 | | | | | | 44,734 | | |
貸款和融資支付的利息
|
| | | | (5,724) | | | | | | (12,517) | | |
Interest paid on leases
|
| | | | (1,185) | | | | | | (72) | | |
所得税和社會貢獻
|
| | | | (595) | | | | | | (1,162) | | |
經營活動產生的淨現金
|
| | | | 87,786 | | | | | | 30,983 | | |
投資活動產生的現金流 | | | | | | | | | | | | | |
用於公司收購的現金;扣除收到的現金後的淨額
|
| | | | (140,365) | | | | | | (182,291) | | |
支付收購投資所產生的債務
|
| | | | (40,116) | | | | | | (30,752) | | |
購置不動產、廠房和設備及無形資產
|
| | | | (78,715) | | | | | | (43,528) | | |
投資活動中使用的淨現金
|
| | | | (259,196) | | | | | | (256,571) | | |
融資活動產生的現金流 | | | | | | | | | | | | | |
利潤分配 - 前期
|
| | | | — | | | | | | (307) | | |
Related parties
|
| | | | (101,675) | | | | | | 223,259 | | |
Lease payments – Principal
|
| | | | (7,332) | | | | | | (1,971) | | |
貸款和融資收益
|
| | | | 7,255 | | | | | | 27,675 | | |
Funding of debentures
|
| | | | 335,500 | | | | | | — | | |
貸款和融資 - 本金的支付
|
| | | | (33,396) | | | | | | (31,031) | | |
股票發行費用的支付
|
| | | | (5,299) | | | | | | — | | |
融資活動產生的淨現金
|
| | | | 195,053 | | | | | | 217,625 | | |
現金和現金等價物增加
|
| | | | 23,643 | | | | | | (7,963) | | |
現金和現金等價物的匯率變化
|
| | | | 14,669 | | | | | | 27,017 | | |
期初現金和現金等價物
|
| | | | 118,918 | | | | | | 61,754 | | |
期末現金和現金等價物
|
| | | | 157,230 | | | | | | 80,808 | | |
| | | | | | | | |
Ownership held by
Group |
| |
Ownership held by
NCI |
| | | | | | | ||||||||||||||||||
Company
|
| |
Place of Business/
註冊國家/地區 |
| |
Controller
|
| |
30.06.2022
% |
| |
31.12.2021
% |
| |
30.06.2022
% |
| |
31.12.2021
% |
| |
Consolidation
method |
| |||||||||||||||
Emergência Participações S.A.
|
| | Brazil | | | Ambipar Participações | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Howells Consulting Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar保險公司Corretora de Seguros Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
A Seguros Ltd.的Ambipar Response保險( - AtenDimento a Seguros Ltd.)
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Atmo Hazmat Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Suatrans Chile S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Suatrans Peru SAC
|
| | Peru | | | Suatrans Chile | | | | | 99.78 | | | | | | 99.78 | | | | | | 0.22 | | | | | | 0.22 | | | | | | 飽滿 | | |
Suatrans Training S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99.99 | | | | | | 99.99 | | | | | | 0.01 | | | | | | 0.01 | | | | | | 飽滿 | | |
SIS - Servicios Industriales Especalizados S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99.99 | | | | | | 99.99 | | | | | | 0.01 | | | | | | 0.01 | | | | | | 飽滿 | | |
Horvefel S.A.
|
| | Uruguai | | | Suatrans Chile | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
SABI Tech S.A.S
|
| | Colombia | | | Suatrans Chile | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holding USA, INC
|
| |
United States of America
|
| |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
聯合國際應急有限責任公司。
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
一站式環保有限責任公司
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
海岸內環境有限責任公司
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
客户環境服務公司
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
EMS Environmental, Inc
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Swat Consulting Inc.
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
專業應急資源服務
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holdings UK Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
EnviroClear Site Service Limited
|
| | United Kingdom | | | Ambipar Holding UK | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holding愛爾蘭有限公司
|
| | Ireland | | | Ambipar Holding UK | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
樂漢環境與工業服務有限公司
|
| | Ireland | | |
Ambipar Holding愛爾蘭
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Holding Canadá, INC
|
| | Canadá | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Emerge Hydrovac Inc.
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Lynx Creek工業和水力發電有限公司
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
獵户座環境服務有限公司
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
First Response Inc
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Ambipar Response ES S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
Ambipar Response Control環境諮詢公司
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
[br]Ambipar Response Orbitgeo Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
[br]Ambipar Response OGTEC Facilities Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
[br]Ambipar Response污水控制有限公司
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
| | | | | | | | |
Ownership held by
Group |
| |
Ownership held by
NCI |
| | | | | | | ||||||||||||||||||
Company
|
| |
Place of Business/
註冊國家/地區 |
| |
Controller
|
| |
30.06.2022
% |
| |
31.12.2021
% |
| |
30.06.2022
% |
| |
31.12.2021
% |
| |
Consolidation
method |
| |||||||||||||||
[br]Ambipar Response Geoweb Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
[br]Ambipar Response Geociéncias Ltd.(*)
|
| | Brazil | | | Ambipar Response ES | | | | | 38.50 | | | | | | 38.50 | | | | | | 61.50 | | | | | | 61.50 | | | | | | 飽滿 | | |
Bioenv AnáLise Ambientais Ltd.da
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
RG諮詢公司Técnica Ambiental S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | 飽滿 | | |
RG諮詢公司Técnica Ambiental Brasil Ltd.
|
| | Brazil | | | RG Consultoria | | | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | 飽滿 | | |
JM Serviços Integrados Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
JM Serviços e Locações Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
Lacerda&Lacerda Serviços de Transportes e Emergèncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 70.00 | | | | | | — | | | | | | 30.00 | | | | | | 飽滿 | | |
Desentupidora Belo Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | — | | | | | | 70.00 | | | | | | 100.00 | | | | | | 30.00 | | | | | | 飽滿 | | |
Ambipar Response Gás Ltda.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Inversiones Disal Emergencias S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
[br]Ambipar AtenDimto Médico Hospital Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
[br]羊肚菌Fènix Emergúncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
APW Ambiental e Transport Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | 飽滿 | | |
Dracares Apoio MaríTimo e Portuário Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | 飽滿 | | |
Flyone Serviço Aéreo Especalizado,Comércio e Serviço Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | 飽滿 | | |
| FVTPL的金融資產 | | | 這些資產隨後按公允價值計量,淨損益,包括任何利息或股息收入,在損益中確認。 | |
| 攤銷成本的金融資產 | | | 這些資產隨後採用實際利息法按攤銷成本計量。攤銷成本減去減值損失,利息收入、匯兑損益和減值在損益中確認。終止確認的任何收益或虧損均在損益中確認。 | |
| FVOCI的債務投資 | | | 這些資產隨後按公允價值計量,採用實際利息法計算的利息收入、匯兑損益和減值在損益中確認。其他淨損益在保險業保監處確認。在終止確認時,保監處累積的損益重新分類為損益。 | |
| FVOCI的股權投資 | | | 這些資產隨後按公允價值計量,股息在損益中確認為收入,除非股息明確代表投資的成本部分收回。其他淨損益在OCI中確認,永遠不會重新歸類為損益。 | |
| | |
JM Serviços
Integrados S.A. |
| |
Lacerda &
Lacerda Serv.de Transp.e Emergências Ambientais Ltda |
| |
AMBIPAR
Response ES S.A. (*) |
| |
Dracares Apoio
Maritimo E Portuario Ltda. |
| |
Flyone Serviço
Aéreo Especializado, Comércio e Serviço Ltda. |
| |
RG Consultoria
Tecnica Ambiental S.A. |
| |
Total
|
| |||||||||||||||||||||
| | |
June 30, 2022
|
| |
June 30, 2022
|
| |
June 30, 2022
|
| |
June 30, 2022
|
| |
June 30, 2022
|
| |
June 30, 2022
|
| |
June 30, 2022
|
| |||||||||||||||||||||
財務狀況彙總表 | | | | | | | | | |||||||||||||||||||||||||||||||||||
Current assets
|
| | | | 8,305 | | | | | | 16,816 | | | | | | 37,798 | | | | | | 5,018 | | | | | | 25,243 | | | | | | 2,957 | | | | | | 96,137 | | |
Current liabilities
|
| | | | (4,237) | | | | | | (2,394) | | | | | | (22,065) | | | | | | (6,938) | | | | | | (15,747) | | | | | | (590) | | | | | | (51,971) | | |
Current net assets
|
| | | | 4,068 | | | | | | 14,422 | | | | | | 15,733 | | | | | | (1,920) | | | | | | 9,496 | | | | | | 2,367 | | | | | | 44,166 | | |
Non-current assets
|
| | | | 15,052 | | | | | | 1,750 | | | | | | 33,434 | | | | | | 24,106 | | | | | | 44,613 | | | | | | 1,594 | | | | | | 120,549 | | |
非流動負債
|
| | | | (14,146) | | | | | | (12,573) | | | | | | (15,396) | | | | | | (3,467) | | | | | | (20,522) | | | | | | (642) | | | | | | (66,746) | | |
Non-current net assets
|
| | | | 906 | | | | | | (10,823) | | | | | | 18,038 | | | | | | 20,639 | | | | | | 24,091 | | | | | | 952 | | | | | | 53,803 | | |
Net assets
|
| | | | 4,974 | | | | | | 3,599 | | | | | | 33,771 | | | | | | 18,719 | | | | | | 33,587 | | | | | | 3,319 | | | | | | 97,969 | | |
淨資產控制
|
| | | | 4,974 | | | | | | 3,599 | | | | | | 32,493 | | | | | | 18,719 | | | | | | 33,587 | | | | | | 3,319 | | | | | | 96,691 | | |
淨資產名義控制
|
| | | | — | | | | | | — | | | | | | 1,278 | | | | | | — | | | | | | — | | | | | | — | | | | | | 1,278 | | |
Accumulated NCI 2021
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 11,924 | | |
其他非控制性調整
|
| | | | (4) | | | | | | 662 | | | | | | 335 | | | | | | 9,172 | | | | | | 16,458 | | | | | | 1,626 | | | | | | 28,249 | | |
Accumulated NCI adjusted 2022
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 40,173 | | |
| | |
JM Serviços
Integrados S.A. |
| |
Lacerda &
Lacerda Serv.de Transp.e Emergências Ambientais Ltda |
| |
AMBIPAR
Response ES S.A. (*) |
| |
Dracares Apoio
Maritimo E Portuario Ltda. |
| |
Flyone Serviço
Aéreo Especializado, Comércio e Serviço Ltda. |
| |
RG Consultoria
Tecnica Ambiental S.A. |
| |
Total
|
| |||||||||||||||||||||
財務狀況彙總表 | | | | | | | | | |||||||||||||||||||||||||||||||||||
Revenue
|
| | | | 7,926 | | | | | | 3,201 | | | | | | 37,536 | | | | | | 27,608 | | | | | | 28,809 | | | | | | 4,211 | | | | | | 109,291 | | |
提供服務的成本
|
| | | | (5,599) | | | | | | (1,490) | | | | | | (31,781) | | | | | | (19,873) | | | | | | (13,246) | | | | | | (2,810) | | | | | | (74,799) | | |
Gross profit
|
| | | | 2,327 | | | | | | 1,711 | | | | | | 5,755 | | | | | | 7,735 | | | | | | 15,563 | | | | | | 1,401 | | | | | | 34,492 | | |
銷售、一般和行政費用
|
| | | | (1,761) | | | | | | (371) | | | | | | (4,277) | | | | | | (1,555) | | | | | | (8,332) | | | | | | (409) | | | | | | (16,705) | | |
Other expense
|
| | | | (15) | | | | | | — | | | | | | 397 | | | | | | 248 | | | | | | 95 | | | | | | 315 | | | | | | 1,040 | | |
Operating expenses
|
| | | | (1,776) | | | | | | (371) | | | | | | (3,880) | | | | | | (1,307) | | | | | | (8,237) | | | | | | (94) | | | | | | (15,665) | | |
Operating profit
|
| | | | 551 | | | | | | 1,340 | | | | | | 1,875 | | | | | | 6,428 | | | | | | 7,326 | | | | | | 1,307 | | | | | | 18,827 | | |
Finance costs
|
| | | | (946) | | | | | | (53) | | | | | | (1,154) | | | | | | (755) | | | | | | (2,098) | | | | | | (22) | | | | | | (5,028) | | |
Finance income
|
| | | | 10 | | | | | | 1 | | | | | | 881 | | | | | | 34 | | | | | | 88 | | | | | | 1 | | | | | | 1,015 | | |
Net finance costs
|
| | | | (936) | | | | | | (52) | | | | | | (273) | | | | | | (721) | | | | | | (2,010) | | | | | | (21) | | | | | | (4,013) | | |
Profit before tax
|
| | | | (385) | | | | | | 1,288 | | | | | | 1,602 | | | | | | 5,707 | | | | | | 5,316 | | | | | | 1,286 | | | | | | 14,814 | | |
所得税和社會貢獻
|
| | |
|
373
|
| | | |
|
(502)
|
| | | |
|
(1,181)
|
| | | |
|
(2,894)
|
| | | |
|
(1,496)
|
| | | |
|
(200)
|
| | | |
|
(5,900)
|
| |
Profit for the year
|
| | | | (12) | | | | | | 786 | | | | | | 421 | | | | | | 2,813 | | | | | | 3,820 | | | | | | 1,086 | | | | | | 8,914 | | |
控制年度利潤
|
| | | | (12) | | | | | | 621 | | | | | | 267 | | | | | | 1,435 | | | | | | 1,948 | | | | | | 554 | | | | | | 4,813 | | |
非控股年度利潤
|
| | | | (4) | | | | | | 165 | | | | | | 154 | | | | | | 1,378 | | | | | | 1,872 | | | | | | 532 | | | | | | 4,097 | | |
非控股利息
shareholders |
| | | | 30.00% | | | | | | 30.00% | | | | | | 30.00% | | | | | | 49.00% | | | | | | 49.00% | | | | | | 49.00% | | | | | | | | |
| | |
(Consolidated) scenarios
|
| |||||||||||||||||||||
| | |
Base
|
| |
Probable
|
| |
Possible
|
| |
Remote
|
| ||||||||||||
Index risk | | | | | | ||||||||||||||||||||
CDI - 利息賺取銀行存款
|
| | | | 64,081 | | | | | | 8,491 | | | | | | 10,614 | | | | | | 12,737 | | |
CDI – Loans and Financing
|
| | | | (169,472) | | | | | | (22,455) | | | | | | (28,069) | | | | | | (33,683) | | |
CDI – Debentures
|
| | | | (343,610) | | | | | | (45,528) | | | | | | (56,910) | | | | | | (68,292) | | |
Net exposure
|
| | | | (449,001) | | | | | | (59,492) | | | | | | (74,365) | | | | | | (89,238) | | |
| | |
(Consolidated) scenarios
|
| |||||||||||||||||||||
| | |
Base
|
| |
Probable
|
| |
Possible
|
| |
Remote
|
| ||||||||||||
Index risk | | | | | | ||||||||||||||||||||
CDI - 利息賺取銀行存款
|
| | | | 61,461 | | | | | | 5,685 | | | | | | 4,264 | | | | | | 2,843 | | |
CDI – Loans and Financing
|
| | | | (155,304) | | | | | | (14,366) | | | | | | (17,958) | | | | | | (21,549) | | |
Net exposure
|
| | | | (93,843) | | | | | | (8,681) | | | | | | (13,694) | | | | | | (18,706) | | |
| | |
|
| |
1-2 years
|
| |
2-5 years
|
| |
>5 years
|
| |
Total
|
| |||||||||||||||
As of June 30, 2022 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and financing
|
| | | | 38,475 | | | | | | 75,906 | | | | | | 55,091 | | | | | | — | | | | | | 169,472 | | |
貸款和融資(利息)
|
| | | | 4,790 | | | | | | 8,980 | | | | | | 6,517 | | | | | | — | | | | | | 16,659 | | |
Debentures
|
| | | | 13,409 | | | | | | 114,500 | | | | | | 215,701 | | | | | | — | | | | | | 343,610 | | |
Lease liabilities
|
| | | | 13,085 | | | | | | 9,975 | | | | | | 15,031 | | | | | | — | | | | | | 38,091 | | |
供應商及其他應付帳款
|
| | | | 87,466 | | | | | | 19,157 | | | | | | — | | | | | | — | | | | | | 106,204 | | |
| | | | | 157,225 | | | | | | 228,518 | | | | | | 292,340 | | | | | | — | | | | | | 674,455 | | |
December 31, 2021 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and financing
|
| | | | 60,755 | | | | | | 33,264 | | | | | | 61,285 | | | | | | — | | | | | | 155,304 | | |
貸款和融資(利息)
|
| | | | 5,972 | | | | | | 3,270 | | | | | | 6,024 | | | | | | | | | | | | 15,266 | | |
Lease liabilities
|
| | | | 12,252 | | | | | | 8,621 | | | | | | 15,740 | | | | | | | | | | | | 36,613 | | |
供應商及其他應付帳款
|
| | | | 39,573 | | | | | | — | | | | | | — | | | | | | — | | | | | | 39,573 | | |
| | | | | 118,552 | | | | | | 45,155 | | | | | | 83,049 | | | | | | — | | | | | | 246,756 | | |
合併財務信息
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
貸款、融資和債券
|
| | | | 513,082 | | | | | | 155,304 | | |
減少:現金和現金等價物
|
| | | | (157,230) | | | | | | (118,918) | | |
銀行淨貸款和融資
|
| | | | 355,852 | | | | | | 36,386 | | |
股東權益合計
|
| | | | 387,050 | | | | | | 337,918 | | |
Total capital
|
| | | | 742,902 | | | | | | 374,304 | | |
Leverage ratio
|
| | | | 47.9% | | | | | | 9.7% | | |
| | | | | |
Consolidated
|
| |||||||||
| | |
Category & Fair value level
|
| |
Book value
|
| |
Market value
|
| ||||||
Financial assets | | | | | | | | | | | | | | | | |
Cash and banks
|
| |
Amortized cost – Level 1
|
| | | | 93,149 | | | | | | 93,149 | | |
有利息的銀行存款
|
| |
Amortized cost – Level 1
|
| | | | 64,081 | | | | | | 64,081 | | |
Accounts receivable
|
| |
Amortized cost – Level 1
|
| | | | 326,072 | | | | | | 326,072 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 41,041 | | | | | | 41,041 | | |
財務負債 | | | | | | | | | | | | | | | | |
貸款和租賃負債
|
| |
Amortized cost – Level 2
|
| | | | 169,472 | | | | | | 169,472 | | |
Debentures
|
| |
Amortized cost – Level 2
|
| | | | 343,610 | | | | | | 343,610 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 51,701 | | | | | | 51,701 | | |
收購投資所產生的債務
|
| |
Amortized cost – Level 2
|
| | | | 263,963 | | | | | | 263,963 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 365,111 | | | | | | 365,111 | | |
Lease liabilities
|
| |
Amortized cost – Level 2
|
| | | | 33,344 | | | | | | 33,344 | | |
| | | | | |
Consolidated
|
| |||||||||
| | |
Category & Fair value level
|
| |
Book value
|
| |
Market value
|
| ||||||
Financial assets | | | | | | | | | | | | | | | | |
Cash and banks
|
| |
Amortized cost – Level 1
|
| | | | 57,457 | | | | | | 57,457 | | |
有利息的銀行存款
|
| |
Amortized cost – Level 1
|
| | | | 61,461 | | | | | | 61,461 | | |
Accounts receivable
|
| |
Amortized cost – Level 1
|
| | | | 234,288 | | | | | | 234,288 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 34,726 | | | | | | 34,726 | | |
財務負債 | | | | | | | | | | | | | | | | |
貸款和租賃負債
|
| |
Amortized cost – Level 2
|
| | | | 155,304 | | | | | | 155,304 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 39,573 | | | | | | 39,573 | | |
收購投資所產生的債務
|
| |
Amortized cost – Level 2
|
| | | | 229,408 | | | | | | 229,408 | | |
Related parties
|
| |
Amortized cost – Level 2
|
| | | | 482,161 | | | | | | 482,161 | | |
Lease liabilities
|
| |
Amortized cost – Level 2
|
| | | | 31,667 | | | | | | 31,667 | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
Cash and banks
|
| | | | 93,149 | | | | | | 57,457 | | |
有利息的銀行存款
|
| | | | 64,081 | | | | | | 61,461 | | |
| | | | | 157,230 | | | | | | 118,918 | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
應收商業票據 - 國內業務
|
| | | | 102,424 | | | | | | 82,300 | | |
應收商業票據 - 對外業務
|
| | | | 225,181 | | | | | | 153,549 | | |
| | | | | 327,605 | | | | | | 235,849 | | |
Expected credit losses
|
| | | | (1,533) | | | | | | (1,561) | | |
| | | | | 326,072 | | | | | | 234,288 | | |
Current
|
| | | | 326,072 | | | | | | 234,288 | | |
Non-current
|
| | | | — | | | | | | — | | |
| | | | | 326,072 | | | | | | 234,288 | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
預繳所得税和社會繳費(IR/CS)
|
| | | | 6,747 | | | | | | 4,895 | | |
| | | | | 6,747 | | | | | | 4,895 | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
可退還的INSS(社保税)預扣
|
| | | | 3,301 | | | | | | 2,545 | | |
可退還的PIS(銷售税)
|
| | | | 148 | | | | | | 65 | | |
可收回的COFINS(銷售税)
|
| | | | 687 | | | | | | 299 | | |
可回收ICMS(國家增值税)
|
| | | | 313 | | | | | | 95 | | |
要抵銷的IRRF(預提所得税)
|
| | | | 6,524 | | | | | | 9,691 | | |
可退還的其他税款
|
| | | | 712 | | | | | | 613 | | |
| | | | | 11,685 | | | | | | 13,308 | | |
Base date
|
| |
Target Company
|
| |
Interest acquired (%)
|
|
Jan 2021 | | | JM Serviços Integrados Ltd. | | |
70
|
|
Jan 2021 | | | Lacerda e Lacerda Serv tr Emerg Amb Ltd. | | |
70
|
|
Jan 2021 | | | MDTEC Engenharia e Serviços Ltd. | | |
100
|
|
Feb 2021 | | | EnviroClear Site Services Limited | | |
100
|
|
Feb 2021 | | | 獵户座環境服務有限公司 | | |
100
|
|
June 2021 | | | EMS環境公司 | | |
100
|
|
July 2021 | | | ControlPar Participaçóes S.A. | | |
70
|
|
July 2021 | | | Swat Consulting Inc. | | |
100
|
|
July 2021 | | | 專業應急資源服務 | | |
100
|
|
July 2021 | | | SABI Tech S.A.S – Suatrans Chile | | |
100
|
|
August 2021 | | | 費尼克斯Ambientais Ltd. | | |
100
|
|
August 2021 | | | APW Ambiental e Transport Ltd. | | |
100
|
|
Sep 2021 | | | Emerge Hydrovac Inc, | | |
100
|
|
Sep 2021 | | | Lynx Creek工業水務有限公司, | | |
100
|
|
Sep 2021 | | | 樂漢環境與工業服務有限公司 | | |
100
|
|
Jan 2022 | | | [br]Dracares Apoio MaríTimo e Portuário Ltd. | | |
51
|
|
Jan 2022 | | |
Flyone Serviço Aéreo Especalizado,Comércio e Serviço Ltd.
|
| |
51
|
|
Jan 2022 | | | RG諮詢公司Técnica Ambiental S.A. | | |
51
|
|
Fev 2022 | | | First Response Inc | | |
100
|
|
Jun 2022 | | | Bioenv AnáLise e Monitor oramento Ambiental Ltd. | | |
51
|
|
| | |
Response
|
| | ||||||||||||||||||||||||||||||||
按公允價值收購的資產和負債(*)
|
| |
First Response
|
| |
Dracares
|
| |
Flyone
|
| |
RG
|
| |
Bioenv
|
| |
Total
|
| ||||||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金和現金等價物
|
| | | | — | | | | | | 985 | | | | | | 3,125 | | | | | | 2,843 | | | | | | 889 | | | | | | 7,842 | | |
貿易和其他應收賬款
|
| | | | 12,055 | | | | | | 4,249 | | | | | | 2,109 | | | | | | 907 | | | | | | 824 | | | | | | 20,144 | | |
Inventories
|
| | | | 572 | | | | | | 2,012 | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,584 | | |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Other Assets
|
| | | | 349 | | | | | | 10,079 | | | | | | 16,854 | | | | | | 243 | | | | | | 42 | | | | | | 27,567 | | |
Non-Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Deferred taxes
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Other Assets
|
| | | | — | | | | | | 3,642 | | | | | | 4,190 | | | | | | — | | | | | | 1,000 | | | | | | 8,832 | | |
Investments
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
物業、廠房和設備
|
| | | | 3,897 | | | | | | 20,366 | | | | | | 36,657 | | | | | | 689 | | | | | | 149 | | | | | | 61,758 | | |
Intangible assets
|
| | | | — | | | | | | — | | | | | | 4 | | | | | | — | | | | | | — | | | | | | 4 | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Trade and other payables
|
| | | | (1,146) | | | | | | (1,243) | | | | | | (6,306) | | | | | | (14) | | | | | | (15) | | | | | | (8,724) | | |
Loans and Financing
|
| | | | — | | | | | | (1,787) | | | | | | (6,716) | | | | | | (224) | | | | | | (77) | | | | | | (8,804) | | |
Employee benefits
|
| | | | — | | | | | | (862) | | | | | | (123) | | | | | | (79) | | | | | | (81) | | | | | | (1,145) | | |
當期應付所得税
|
| | | | (196) | | | | | | (1,429) | | | | | | (7,073) | | | | | | (60) | | | | | | (169) | | | | | | (8,927) | | |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Other liabilities
|
| | | | (1,369) | | | | | | (10,351) | | | | | | (1,466) | | | | | | (2,071) | | | | | | (148) | | | | | | (15,405) | | |
非流動負債
|
| | | | | | | | | | | | | | | | | | | | | | — | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | — | | | | | | (2,439) | | | | | | — | | | | | | — | | | | | | (4) | | | | | | (10,167) | | |
當期應付所得税
|
| | | | — | | | | | | (61) | | | | | | (3,841) | | | | | | — | | | | | | — | | | | | | (3,902) | | |
按公允價值計算的可識別淨資產總額
|
| | | | 14,162 | | | | | | 23,161 | | | | | | 29,690 | | | | | | 2,234 | | | | | | 2,410 | | | | | | 71,657 | | |
按公允價值收購的淨資產和承擔的負債:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
本集團控股股東應佔權益
|
| | |
|
14,162
|
| | | |
|
9,771
|
| | | |
|
15,142
|
| | | |
|
1,139
|
| | | |
|
1,229
|
| | | |
|
41,443
|
| |
歸屬於非控股股東的
Group |
| | |
|
—
|
| | | |
|
13,390
|
| | | |
|
14,548
|
| | | |
|
1,095
|
| | | |
|
1,181
|
| | | |
|
30,214
|
| |
已轉移對價總額
|
| | | | 63,109 | | | | | | 86,684 | | | | | | 50,000 | | | | | | 19,905 | | | | | | 2,606 | | | | | | 222,304 | | |
(-) Cash acquired
|
| | | | — | | | | | | (985) | | | | | | (3,125) | | | | | | (2,843) | | | | | | (889) | | | | | | (7,842) | | |
(-)承擔的支付義務金額
|
| | | | (37,294) | | | | | | (1,000) | | | | | | (25,000) | | | | | | (10,000) | | | | | | (803) | | | | | | (74,097) | | |
Cash paid, net of cash received (**)
|
| | | | 25,815 | | | | | | 84,699 | | | | | | 21,875 | | | | | | 7,062 | | | | | | 914 | | | | | | 140,365 | | |
根據預期未來盈利能力確定商譽(*)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
轉移對價的總金額,淨額
|
| | | | 63,109 | | | | | | 86,684 | | | | | | 50,000 | | | | | | 19,905 | | | | | | 2,606 | | | | | | 222,304 | | |
取得的可識別淨資產淨額合計
和承擔的應歸屬於 的負債 集團控股股東 |
| | | | (14,162) | | | | | | (9,771) | | | | | | (15,141) | | | | | | (1,140) | | | | | | (1,229) | | | | | | (41,443) | | |
預期未來產生的商譽付款
profitability |
| | | | 48,947 | | | | | | 76,913 | | | | | | 34,859 | | | | | | 18,765 | | | | | | 1,377 | | | | | | 180,861 | | |
Date of acquisition
|
| |
02/01/2022
|
| |
02/16/2022
|
| |
03/18/2022
|
| |
03/18/2022
|
| |
06/28/2022
|
| | | | | | | |||||||||||||||
| | |
02/2022
|
| |
01/2022
|
| |
01/2022
|
| |
01/2022
|
| |
06/2022
|
| | | | | | | |||||||||||||||
獲得控制權的公司
|
| |
Ambipar
Holding Canadá |
| |
Emergência
Participações S.A. |
| |
Emergência
Participações S.A. |
| |
Emergência
Participações S.A. |
| |
Ambipar
Response Espírito Santo S.A. |
| | | | | | | |||||||||||||||
Aquisition Value
|
| |
CAD $16,625
|
| |
R$35,987
|
| |
R$50,000
|
| |
R$19,905
|
| |
R$2,606
|
| | | | | | | |||||||||||||||
Percentage acquired
|
| |
100%
|
| |
51%
|
| |
51%
|
| |
51%
|
| |
51%
|
| | | | | | |
| | |
Response
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
按公允價值收購的資產和負債(*)
|
| |
Enviroclear
|
| |
Orion
(Canadá) |
| |
EMS
Environmental |
| |
SABI
|
| |
SWAT
|
| |
Controlpar
|
| |
PERS
|
| |
Lynx
|
| |
Emerge
|
| |
Lehane
|
| |
Others (***)
|
| |
Total
2021 |
| ||||||||||||||||||||||||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金和現金等價物
|
| | | | 1,718 | | | | | | (2,548) | | | | | | 736 | | | | | | 72 | | | | | | 12,546 | | | | | | 6,459 | | | | | | 2,033 | | | | | | 552 | | | | | | 2,206 | | | | | | 6,798 | | | | | | 3,401 | | | | |
|
33,973
|
| |
貿易和其他應收賬款
|
| | | | 22,409 | | | | | | 11,165 | | | | | | 3,916 | | | | | | 4,489 | | | | | | 1,674 | | | | | | 8,338 | | | | | | 471 | | | | | | 6,230 | | | | | | 8,746 | | | | | | 6,252 | | | | | | 2,055 | | | | |
|
75,745
|
| |
Inventories
|
| | | | 190 | | | | | | — | | | | | | — | | | | | | 503 | | | | | | — | | | | | | 236 | | | | | | 38 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
967
|
| |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8,933 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 246 | | | | |
|
9,179
|
| |
Other assets
|
| | | | 983 | | | | | | 2,498 | | | | | | 63 | | | | | | 19 | | | | | | 454 | | | | | | 9,584 | | | | | | 7 | | | | | | — | | | | | | 24 | | | | | | 1,927 | | | | | | 1,223 | | | | |
|
16,782
|
| |
Non-Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Deferred taxes
|
| | | | — | | | | | | 1,133 | | | | | | — | | | | | | 10 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 728 | | | | | | — | | | | |
|
1,871
|
| |
Other assets
|
| | |
|
—
|
| | | |
|
—
|
| | | | | 48 | | | | | | 1,103 | | | | | | 4 | | | | | | 1,143 | | | | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | |
|
—
|
| | | |
|
2,298
|
| |
Investiments
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 4,055 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
4,055
|
| |
物業、廠房和設備
|
| | | | 32,518 | | | | | | 39,685 | | | | | | 1,041 | | | | | | 2,322 | | | | | | 3,060 | | | | | | 5,787 | | | | | | 199 | | | | | | 6,024 | | | | | | 14,077 | | | | | | 24,137 | | | | | | 5,933 | | | | |
|
134,783
|
| |
Intangible assets
|
| | | | 1,572 | | | | | | — | | | | | | — | | | | | | 3,611 | | | | | | — | | | | | | 1,195 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
6,378
|
| |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Trade and other payables
|
| | | | (9,269) | | | | | | (7,377) | | | | | | (624) | | | | | | (1,108) | | | | | | (586) | | | | | | (2,719) | | | | | | (5) | | | | | | (2,533) | | | | | | (3,300) | | | | | | (2,070) | | | | | | (874) | | | | |
|
(30,465)
|
| |
Loans and Financing
|
| | | | (11,857) | | | | | | (27,550) | | | | | | — | | | | | | (2,095) | | | | | | — | | | | | | (3,396) | | | | | | — | | | | | | (77) | | | | | | (21) | | | | | | — | | | | | | (1,119) | | | | |
|
(46,115)
|
| |
Employee benefits
|
| | | | (1,533) | | | | | | (524) | | | | | | — | | | | | | (856) | | | | | | — | | | | | | (3,354) | | | | | | (360) | | | | | | (143) | | | | | | — | | | | | | — | | | | | | (257) | | | | |
|
(7,027)
|
| |
當期應付所得税
|
| | | | (3,987) | | | | | | (2,839) | | | | | | — | | | | | | (695) | | | | | | 22 | | | | | | (3,016) | | | | | | (4) | | | | | | (865) | | | | | | (94) | | | | | | (953) | | | | | | (4,102) | | | | |
|
(16,533)
|
| |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | (122) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (239) | | | | |
|
(361)
|
| |
Other liabilities
|
| | | | (10,949) | | | | | | (1,107) | | | | | | 1 | | | | | | (375) | | | | | | (36,242) | | | | | | (2,145) | | | | | | (124) | | | | | | (36) | | | | | | — | | | | | | (380) | | | | | | (1,516) | | | | |
|
(53,473)
|
| |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Loans and Financing
|
| | | | (4,699) | | | | | | (6,906) | | | | | | — | | | | | | (3,083) | | | | | | — | | | | | | (2,210) | | | | | | — | | | | | | (1,849) | | | | | | (1,860) | | | | | | — | | | | | | — | | | | |
|
(20,607)
|
| |
Trade and other payables
|
| | | | (13,230) | | | | | | (3,492) | | | | | | — | | | | | | (945) | | | | | | (1,644) | | | | | | (216) | | | | | | — | | | | | | (1,809) | | | | | | (10,581) | | | | | | — | | | | | | — | | | | |
|
(31,917)
|
| |
按公允價值計算的可確認淨資產(負債)總額
|
| | | | 3,866 | | | | | | 1,538 | | | | | | 5,181 | | | | | | 2,972 | | | | | | (20,712) | | | | | | 28,552 | | | | | | 2,255 | | | | | | 5,494 | | | | | | 9,197 | | | | | | 36,439 | | | | | | 4,751 | | | | | | 79,533 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | — | | |
在公交會上取得的資產淨額和承擔的負債
value: |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
歸屬於本公司控股股東的
Group |
| | | | 3,866 | | | | | | 1,538 | | | | | | 5,181 | | | | | | 2,972 | | | | | | (20,712) | | | | | | 19,986 | | | | | | 2,255 | | | | | | 5,494 | | | | | | 9,197 | | | | | | 36,439 | | | | | | 4,301 | | | | | | 70,517 | | |
本集團非控股股東應佔
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8,566 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 450 | | | | | | 9,016 | | |
已轉移對價總額
|
| | | | 36,534 | | | | | | 72,390 | | | | | | 15,006 | | | | | | 13,363 | | | | | | 23,201 | | | | | | 61,946 | | | | | | 27,144 | | | | | | 18,922 | | | | | | 28,300 | | | | | | 51,923 | | | | | | 43,624 | | | | |
|
392,353
|
| |
| | |
Response
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
按公允價值收購的資產和負債(*)
|
| |
Enviroclear
|
| |
Orion
(Canadá) |
| |
EMS
Environmental |
| |
SABI
|
| |
SWAT
|
| |
Controlpar
|
| |
PERS
|
| |
Lynx
|
| |
Emerge
|
| |
Lehane
|
| |
Others (***)
|
| |
Total
2021 |
| ||||||||||||||||||||||||||||||||||||
(-) Cash acquired
|
| | | | (1,718) | | | | | | 2,548 | | | | | | (736) | | | | | | (72) | | | | | | (12,546) | | | | | | (6,459) | | | | | | (2,033) | | | | | | (552) | | | | | | (2,206) | | | | | | (6,798) | | | | | | (3,401) | | | | |
|
(33,973)
|
| |
(-)承擔的支付義務金額
|
| | | | (22,059) | | | | | | (55,297) | | | | | | (11,255) | | | | | | — | | | | | | (13,598) | | | | | | (31,946) | | | | | | (13,572) | | | | | | (9,461) | | | | | | (14,150) | | | | | | (15,588) | | | | | | (28,745) | | | | |
|
(215,671)
|
| |
Cash paid, net of cash received (**)
|
| | | | 12,757 | | | | | | 19,641 | | | | | | 3,015 | | | | | | 13,291 | | | | | | (2,943) | | | | | | 23,541 | | | | | | 11,539 | | | | | | 8,909 | | | | | | 11,944 | | | | | | 29,537 | | | | | | 11,478 | | | | | | 142,709 | | |
根據預期未來盈利能力確定商譽(*) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
轉移對價的總金額,淨額
|
| | | | 36,534 | | | | | | 72,390 | | | | | | 15,006 | | | | | | 13,363 | | | | | | 23,201 | | | | | | 61,946 | | | | | | 27,144 | | | | | | 18,922 | | | | | | 28,300 | | | | | | 51,923 | | | | | | 43,624 | | | | |
|
392,353
|
| |
收購的可識別淨資產淨額和
承擔的可歸因於控股的負債 集團股東 |
| | | | (3,866) | | | | | | (1,538) | | | | | | (5,181) | | | | | | (2,972) | | | | | | 20,712 | | | | | | (19,986) | | | | | | (2,255) | | | | | | (5,494) | | | | | | (9,197) | | | | | | (36,439) | | | | | | (4,301) | | | | |
|
(70,517)
|
| |
因預期未來盈利而產生的商譽付款
|
| | | | 32,668 | | | | | | 70,852 | | | | | | 9,825 | | | | | | 10,391 | | | | | | 43,913 | | | | | | 41,960 | | | | | | 24,889 | | | | | | 13,428 | | | | | | 19,103 | | | | | | 15,484 | | | | | | 39,323 | | | | | | 321,836 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 0 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Date of acquisition
|
| |
04/02/2021
|
| |
11/02/2021
|
| |
25/06/2021
|
| |
04/07/2021
|
| |
06/07/2021
|
| |
29/07/2021
|
| |
30/07/2021
|
| |
01/09/2021
|
| |
08/09/2021
|
| |
20/09/2021
|
| |
(***)
|
| | | | | | | |||||||||||||||||||||||||||||||||
| | |
02/2021
|
| |
02/2021
|
| |
06/2021
|
| |
07/2021
|
| |
07/2021
|
| |
07/2021
|
| |
07/2021
|
| |
09/2021
|
| |
09/2021
|
| |
09/2021
|
| |
(***)
|
| | | | | | | |||||||||||||||||||||||||||||||||
獲得控制權的公司
|
| |
Ambipar
Holdings UK |
| |
Ambipar
Holding Canadá |
| |
Ambipar
Holding USA, Inc. |
| |
Suatrans
Chile S.A. |
| |
Ambipar
Holding USA, Inc. |
| |
Emergência
Participações S.A. |
| |
Ambipar
Holding USA, Inc. |
| |
Ambipar
Holding Canadá Inc. |
| |
Ambipar
Holding Canadá Inc. |
| |
Ambipar
Holdings UK Limited. |
| |
Emergência
Participações S.A. |
| | | | | | | |||||||||||||||||||||||||||||||||
Aquisition Value
|
| |
£4.649
|
| |
CAD 15.971
|
| |
U$3.000
|
| |
CLP 1.949.895
|
| |
U$4.530
|
| |
R$61.946
|
| |
U$5.300
|
| |
CAD 4.407
|
| |
CAD 6.592
|
| |
€8.244
|
| |
R$43.624
|
| | | | | | | |||||||||||||||||||||||||||||||||
Percentage acquired
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
70%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
100%
|
| |
Controle
|
| | | | | | |
| | |
Valor
|
| |||
Enviroclear
|
| | | | 12,757 | | |
Orion
|
| | | | 19,641 | | |
EMS
|
| | | | 3,015 | | |
JM Serviços
|
| | | | 5,754 | | |
Lacerda & Lacerda
|
| | | | (107) | | |
MD Tech
|
| | | | (2,194) | | |
Total
|
| | | | 38,866 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||||||||||||||
| | |
30.06.2022
|
| |
30.06.2021
|
| ||||||||||||||||||
| | |
Net Revenue
|
| |
Profit for the
year |
| |
Net Revenue
|
| |
Profit for the
year |
| ||||||||||||
First Response Inc
|
| | | | 30.498 | | | | | | 13.306 | | | | | | — | | | | | | — | | |
[br]Dracares Apoio MaríTimo e Portuário Ltd.和MB Transportes AquaviáRios Ltd.
|
| | | | 28.019 | | | | | | 3.095 | | | | | | — | | | | | | — | | |
Flyone Serviço Aéreo Especalizado,Comércio e Serviço Ltd.
|
| | | | 28.809 | | | | | | 3.820 | | | | | | — | | | | | | — | | |
RG諮詢公司Técnica Ambiental S.A.和RG諮詢公司Técnica Ambiental Brasil Ltd.
|
| | | | 4.788 | | | | | | 1.505 | | | | | | — | | | | | | — | | |
Bioenv AnáLise e Monitor oramento Ambiental Ltd.
|
| | | | 204 | | | | | | 15 | | | | | | — | | | | | | — | | |
JM Serviços Integrados Ltd.
|
| | | | — | | | | | | — | | | | | | 5.813 | | | | | | (3.345) | | |
Lacerda e Lacerda Serv tr Emerg Amb Ltd.
|
| | | | — | | | | | | — | | | | | | 11.697 | | | | | | 6.131 | | |
MDTEC Engenharia e Serviços Ltd.
|
| | | | — | | | | | | — | | | | | | 4.001 | | | | | | 512 | | |
EnviroClear Site Services Limited
|
| | | | — | | | | | | — | | | | | | 41.686 | | | | | | 2.238 | | |
獵户座環境服務有限公司
|
| | | | — | | | | | | — | | | | | | 39.074 | | | | | | 22.721 | | |
EMS Environmental, Inc (*)
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | |
Total
|
| | | | 92.317 | | | | | | 21.741 | | | | | | 102.271 | | | | | | 28.257 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
06.30.2022
|
| |
06.30.2021
|
| ||||||
Net Revenue
|
| | | | 734,212 | | | | | | 392,837 | | |
Profit for the year
|
| | | | 99,913 | | | | | | 52,599 | | |
| | |
2022
|
| |||||||||
| | |
Valor
|
| |
%
|
| ||||||
Dracares
|
| | | | 13,390 | | | | | | 49 | | |
Flyone
|
| | | | 14,548 | | | | | | 49 | | |
RG Consultoria
|
| | | | 1,095 | | | | | | 49 | | |
Bioenv
|
| | | | 1,181 | | | | | | 49 | | |
Total
|
| | | | 30,214 | | | | | | | | |
Year of maturity
|
| |
Consolidated
|
| |||
2022
|
| | | | 101,017 | | |
2023
|
| | | | 105,007 | | |
2024
|
| | | | 57,939 | | |
| | | | | 263,963 | | |
|
Current
|
| | | | 129,481 | | |
|
Non-current
|
| | | | 134,482 | | |
| | |
Consolidated – June 30, 2022
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
Buildings
|
| |
Facilities
|
| |
Machinery and
equipment |
| |
IT equipment
|
| |
Furniture and
fixtures |
| |
Vehicles
|
| |
Leasehold
improvements |
| |
Works in
progress |
| |
Vessels
|
| |
Right-of-
use assets |
| |
Aircraft
|
| |
Total
|
| ||||||||||||||||||||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 20,712 | | | | | | 229 | | | | | | 197,984 | | | | | | 6,503 | | | | | | 7,115 | | | | | | 265,670 | | | | | | 10,228 | | | | | | 46,441 | | | | | | 6,084 | | | | | | 55,986 | | | | | | — | | | | | | 616,952 | | |
Transfers
|
| | | | 6,047 | | | | | | — | | | | | | (22,859) | | | | | | 190 | | | | | | 330 | | | | | | (7,995) | | | | | | 26,531 | | | | | | (26,530) | | | | | | (2) | | | | | | 25,035 | | | | | | — | | | | | | 747 | | |
Additions
|
| | | | 1,033 | | | | | | 131 | | | | | | 22,980 | | | | | | 1,135 | | | | | | 1,101 | | | | | | 45,451 | | | | | | 625 | | | | | | 10,417 | | | | | | 5,023 | | | | | | 17,714 | | | | | | 2,984 | | | | | | 108,593 | | |
Write-offs
|
| | | | (812) | | | | | | — | | | | | | (4,050) | | | | | | (248) | | | | | | (80) | | | | | | (2,606) | | | | | | 529 | | | | | | (13,600) | | | | | | (1,841) | | | | | | (14,106) | | | | | | — | | | | | | (36,814) | | |
Business combination (*)
|
| | | | 99 | | | | | | — | | | | | | 4,645 | | | | | | 139 | | | | | | 146 | | | | | | 7,016 | | | | | | — | | | | | | 4,554 | | | | | | 19,341 | | | | | | (11) | | | | | | 39,887 | | | | | | 75,816 | | |
Exchange-rate change
|
| | | | (2,531) | | | | | | — | | | | | | (16,509) | | | | | | (224) | | | | | | (524) | | | | | | (13,994) | | | | | | (246) | | | | | | — | | | | | | (320) | | | | | | (4,880) | | | | | | — | | | | | | (39,228) | | |
Balance | | | | | 24,548 | | | | | | 360 | | | | | | 182,191 | | | | | | 7,495 | | | | | | 8,088 | | | | | | 293,542 | | | | | | 37,667 | | | | | | 21,282 | | | | | | 28,285 | | | | | | 79,738 | | | | | | 42,871 | | | | | | 726,066 | | |
累計折舊 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | (5,951) | | | | | | (64) | | | | | | (101,224) | | | | | | (3,099) | | | | | | (5,232) | | | | | | (142,749) | | | | | | (5,289) | | | | | | — | | | | | | (963) | | | | | | (20,760) | | | | | | — | | | | | | (285,331) | | |
Transfers
|
| | | | (3,875) | | | | | | — | | | | | | 13,695 | | | | | | (14) | | | | | | (31) | | | | | | (3,248) | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,685) | | | | | | — | | | | | | (158) | | |
Depreciation
|
| | | | (2,385) | | | | | | (14) | | | | | | (7,185) | | | | | | (600) | | | | | | (420) | | | | | | (20,899) | | | | | | (880) | | | | | | — | | | | | | (525) | | | | | | (7,079) | | | | | | (2,240) | | | | | | (42,227) | | |
Write-offs
|
| | | | 477 | | | | | | — | | | | | | 9,081 | | | | | | 35 | | | | | | 9 | | | | | | 5,043 | | | | | | 49 | | | | | | — | | | | | | 144 | | | | | | (1,457) | | | | | | — | | | | | | 13,381 | | |
Business combination (*)
|
| | | | (6) | | | | | | — | | | | | | (1,245) | | | | | | (39) | | | | | | (86) | | | | | | (2,711) | | | | | | — | | | | | | — | | | | | | (4,591) | | | | | | 11 | | | | | | (5,419) | | | | | | (14,086) | | |
Exchange-rate change
|
| | | | 1,259 | | | | | | — | | | | | | 9,025 | | | | | | 153 | | | | | | 412 | | | | | | 9,673 | | | | | | 177 | | | | | | — | | | | | | 183 | | | | | | 2,983 | | | | | | — | | | | | | 23,865 | | |
Balance
|
| | |
|
(10,481)
|
| | | |
|
(78)
|
| | | |
|
(77,853)
|
| | | |
|
(3,564)
|
| | | |
|
(5,348)
|
| | | |
|
(154,891)
|
| | | |
|
(5,943)
|
| | | |
|
—
|
| | | |
|
(5,752)
|
| | | |
|
(32,987)
|
| | | |
|
(7,659)
|
| | | |
|
(304,556)
|
| |
Cost
|
| | | | 24,548 | | | | | | 360 | | | | | | 182,191 | | | | | | 7,495 | | | | | | 8,088 | | | | | | 293,542 | | | | | | 37,667 | | | | | | 21,282 | | | | | | 28,285 | | | | | | 79,738 | | | | | | 42,871 | | | | | | 726,066 | | |
折舊及攤銷
|
| | | | (10,481) | | | | | | (78) | | | | | | (77,853) | | | | | | (3,564) | | | | | | (5,348) | | | | | | (154,891) | | | | | | (5,943) | | | | | | — | | | | | | (5,752) | | | | | | (32,987) | | | | | | (7,659) | | | | | | (304,556) | | |
| | | | | 14,067 | | | | | | 282 | | | | | | 104,338 | | | | | | 3,931 | | | | | | 2,740 | | | | | | 138,651 | | | | | | 31,724 | | | | | | 21,282 | | | | | | 22,533 | | | | | | 46,751 | | | | | | 35,212 | | | | | | 421,510 | | |
| | |
Combined – December 31, 2021
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
Buildings
|
| |
Facilities
|
| |
Machinery and
equipment |
| |
IT equipment
|
| |
Furniture and
fixtures |
| |
Vehicles
|
| |
Leasehold
improvements |
| |
Works in progress
|
| |
Vessels
|
| |
Right-of-use
assets |
| |
Other
|
| |
Total
|
| ||||||||||||||||||||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 1,566 | | | | | | 153 | | | | | | 88,963 | | | | | | 3,185 | | | | | | 3,561 | | | | | | 70,905 | | | | | | 6,631 | | | | | | 4,562 | | | | | | 5,132 | | | | | | 24,559 | | | | | | 2 | | | | | | 209,219 | | |
Transfers
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Additions
|
| | | | 63 | | | | | | 1 | | | | | | 32,915 | | | | | | 1,290 | | | | | | 210 | | | | | | 35,742 | | | | | | 186 | | | | | | 41,822 | | | | | | 818 | | | | | | 28,742 | | | | | | — | | | | | | 141,789 | | |
Write-offs
|
| | | | (2,638) | | | | | | (366) | | | | | | (10,379) | | | | | | (252) | | | | | | (117) | | | | | | (5,912) | | | | | | — | | | | | | (75) | | | | | | (20) | | | | | | — | | | | | | (2) | | | | | | (19,761) | | |
Business combination (*)
|
| | | | 20,163 | | | | | | 441 | | | | | | 84,795 | | | | | | 2,276 | | | | | | 3,192 | | | | | | 165,078 | | | | | | 3,255 | | | | | | 132 | | | | | | — | | | | | | 3,851 | | | | | | — | | | | | | 283,183 | | |
Exchange-rate change
|
| | | | 1,558 | | | | | | — | | | | | | 1,690 | | | | | | 4 | | | | | | 269 | | | | | | (143) | | | | | | 156 | | | | | | — | | | | | | 154 | | | | | | (1,166) | | | | | | — | | | | | | 2,522 | | |
Balance
|
| | | | 20,712 | | | | | | 229 | | | | | | 197,984 | | | | | | 6,503 | | | | | | 7,115 | | | | | | 265,670 | | | | | | 10,228 | | | | | | 46,441 | | | | | | 6,084 | | | | | | 55,986 | | | | |
|
—
|
| | | | | 616,952 | | |
累計折舊 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | (1,091) | | | | | | (44) | | | | | | (52,829) | | | | | | (1,404) | | | | | | (2,917) | | | | | | (30,557) | | | | | | (1,487) | | | | | | — | | | | | | (1,623) | | | | | | (14,484) | | | | | | (2) | | | | | | (106,438) | | |
Depreciation
|
| | | | (756) | | | | | | (17) | | | | | | (15,532) | | | | | | (785) | | | | | | (330) | | | | | | (32,548) | | | | | | (1,418) | | | | | | — | | | | | | (201) | | | | | | (8,456) | | | | | | — | | | | | | (60,043) | | |
Write-offs
|
| | | | 18 | | | | | | 416 | | | | | | 12,176 | | | | | | 252 | | | | | | 47 | | | | | | 11,580 | | | | | | 108 | | | | | | — | | | | | | 960 | | | | | | 1,025 | | | | | | 2 | | | | | | 26,584 | | |
Business combination (*)
|
| | | | (4,238) | | | | | | (419) | | | | | | (42,688) | | | | | | (1,156) | | | | | | (1,789) | | | | | | (91,891) | | | | | | (2,369) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (144,550) | | |
Exchange-rate change
|
| | | | 116 | | | | | | — | | | | | | (2,351) | | | | | | (6) | | | | | | (243) | | | | | | 667 | | | | | | (123) | | | | | | — | | | | | | (99) | | | | | | 1,155 | | | | | | — | | | | | | (884) | | |
Balance
|
| | |
|
(5,951)
|
| | | |
|
(64)
|
| | | |
|
(101,224)
|
| | | |
|
(3,099)
|
| | | |
|
(5,232)
|
| | | |
|
(142,749)
|
| | | |
|
(5,289)
|
| | | |
|
—
|
| | | |
|
(963)
|
| | | |
|
(20,760)
|
| | | |
|
—
|
| | | |
|
(285,331)
|
| |
Cost
|
| | | | 20,712 | | | | | | 229 | | | | | | 197,984 | | | | | | 6,503 | | | | | | 7,115 | | | | | | 265,670 | | | | | | 10,228 | | | | | | 46,441 | | | | | | 6,084 | | | | | | 55,986 | | | | | | — | | | | | | 616,952 | | |
折舊及攤銷
|
| | | | (5,951) | | | | | | (64) | | | | | | (101,224) | | | | | | (3,099) | | | | | | (5,232) | | | | | | (142,749) | | | | | | (5,289) | | | | | | — | | | | | | (963) | | | | | | (20,760) | | | | | | — | | | | | | (285,331) | | |
| | | | | 14,761 | | | | | | 165 | | | | | | 96,760 | | | | | | 3,404 | | | | | | 1,883 | | | | | | 122,921 | | | | | | 4,939 | | | | | | 46,441 | | | | | | 5,121 | | | | | | 35,226 | | | | | | — | | | | | | 331,621 | | |
Assets
|
| |
Useful life
(in years) |
| |
Annual
weighted average rate (%) |
| ||||||
租賃改進
|
| | | | 3 – 10 | | | | | | 19.08 | | |
Buildings
|
| | | | 10 – 25 | | | | | | 4.00 | | |
Vessels
|
| | | | 18 – 20 | | | | | | 5.25 | | |
Tools
|
| | | | 5 – 10 | | | | | | 15.00 | | |
Equipment
|
| | | | 3 – 10 | | | | | | 21.44 | | |
Facilities
|
| | | | 3 – 10 | | | | | | 14.17 | | |
Software license
|
| | | | 5 | | | | | | 21.90 | | |
機械設備
|
| | | | 3 – 10 | | | | | | 15.75 | | |
機械設備 - 船隊
|
| | | | 2,5 – 10 | | | | | | 19.60 | | |
Furniture and fixtures
|
| | | | 3 – 10 | | | | | | 14.07 | | |
Software
|
| | | | 3 – 5 | | | | | | 20.00 | | |
Vehicles
|
| | | | 3 – 25 | | | | | | 21.33 | | |
Vehicles – Fleet
|
| | | | 4 – 30 | | | | | | 14.83 | | |
Aircrafts
|
| | | | 10 | | | | | | 10.00 | | |
In percent
|
| |
%
|
| |||
Discount rate
|
| | | | 20.19 | | |
終端價值增長率
|
| | | | 3.4 | | |
| | |
Opening
balance on January 1st, 2022 |
| |
Business
Combination |
| |
New
agreements |
| |
Depreciation
|
| |
Cost
|
| |
Accumulated
depreciation |
| |
Net value
|
| |||||||||||||||||||||
Right-of-use
|
| | | | 35,226 | | | | | | | | | | | | 15,621 | | | | | | (4,096) | | | | | | 79,738 | | | | | | (32,987) | | | | | | 46,751 | | |
| | | | | 35,226 | | | | | | — | | | | | | 15,621 | | | | | | (4,096) | | | | | | 79,738 | | | | | | (32,987) | | | | | | 46,751 | | |
| | |
Opening
balance on January 1st, 2021 |
| |
Business
Combination |
| |
New
agreements |
| |
Depreciation
|
| |
Cost
|
| |
Accumulated
depreciation |
| |
Net value
|
| |||||||||||||||||||||
Right-of-use
|
| | | | 10,075 | | | | | | 3,851 | | | | | | 29,756 | | | | | | (8,456) | | | | | | 55,986 | | | | | | (20,760) | | | | | | 35,226 | | |
| | | | | 10,075 | | | | | | 3,851 | | | | | | 29,756 | | | | | | (8,456) | | | | | | 55,986 | | | | | | (20,760) | | | | | | 35,226 | | |
| | |
Consolidated – June 30, 2022
|
| |||||||||||||||||||||||||||||||||
| | |
Trademarks and
patents |
| |
Software
|
| |
Client
portfolio |
| |
Goodwill
|
| |
Others
|
| |
Total
|
| ||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 2,315 | | | | | | 9,353 | | | | | | 2,074 | | | | | | 584,893 | | | | | | 853 | | | | | | 599,488 | | |
Transfers
|
| | | | — | | | | | | — | | | | | | — | | | | | | (16,658) | | | | | | — | | | | | | (16,658) | | |
Additions
|
| | | | — | | | | | | 1,465 | | | | | | — | | | | | | 180,861 | | | | | | — | | | | | | 182,326 | | |
Write-offs
|
| | | | — | | | | | | (1,198) | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,198) | | |
Business combination
|
| | | | 4 | | | | | | — | | | | | | (130) | | | | | | — | | | | | | (853) | | | | | | (979) | | |
Exchange-rate change
|
| | | | — | | | | | | (1,148) | | | | | | (264) | | | | | | (28,796) | | | | | | — | | | | | | (30,208) | | |
Closing balance
|
| | | | 2,319 | | | | | | 8,472 | | | | | | 1,680 | | | | | | 720,300 | | | | | | — | | | | | | 732,771 | | |
累計攤銷 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balances
|
| | | | — | | | | | | (3,892) | | | | | | (218) | | | | | | — | | | | | | — | | | | | | (4,110) | | |
Transfers
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Additions
|
| | | | — | | | | | | (37) | | | | | | — | | | | | | — | | | | | | — | | | | | | (37) | | |
Write-offs
|
| | | | — | | | | | | 1,198 | | | | | | — | | | | | | — | | | | | | — | | | | | | 1,198 | | |
Exchange-rate change
|
| | | | — | | | | | | 390 | | | | | | 33 | | | | | | — | | | | | | — | | | | | | 423 | | |
Closing balances
|
| | | | — | | | | | | (2,341) | | | | | | (185) | | | | | | — | | | | | | — | | | | | | (2,526) | | |
Cost
|
| | |
|
2,319
|
| | | |
|
8,472
|
| | | |
|
1,680
|
| | | |
|
720,300
|
| | | |
|
—
|
| | | |
|
732,771
|
| |
累計攤銷
|
| | |
|
—
|
| | | |
|
(2,341)
|
| | | |
|
(185)
|
| | | |
|
—
|
| | | |
|
—
|
| | | |
|
(2,526)
|
| |
| | | | | 2,319 | | | | | | 6,131 | | | | | | 1,495 | | | | | | 720,300 | | | | | | — | | | | | | 730,245 | | |
| | |
Combined – December 31, 2021
|
| |||||||||||||||||||||||||||||||||||||||
| | |
Trademarks and
patents |
| |
Software
|
| |
Client
portfolio |
| |
Goodwill
|
| |
Others
|
| |
Research and
development |
| |
Total
|
| |||||||||||||||||||||
Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balance
|
| | | | 1,087 | | | | | | 2,454 | | | | | | 351 | | | | | | 221,466 | | | | | | 853 | | | | | | 221 | | | | | | 226,432 | | |
Additions
|
| | | | 139 | | | | | | 1,683 | | | | | | — | | | | | | 321,836 | | | | | | — | | | | | | — | | | | |
|
323,658
|
| |
Write-offs
|
| | | | — | | | | | | (455) | | | | | | — | | | | | | — | | | | | | — | | | | | | (232) | | | | |
|
(687)
|
| |
Business combination
|
| | | | 1,089 | | | | | | 5,594 | | | | | | 1,800 | | | | | | — | | | | | | — | | | | | | — | | | | |
|
8,483
|
| |
Exchange-rate change
|
| | | | — | | | | | | 77 | | | | | | (77) | | | | | | 41,591 | | | | | | — | | | | | | 11 | | | | |
|
41,602
|
| |
Closing balance
|
| | | | 2,315 | | | | | | 9,353 | | | | | | 2,074 | | | | | | 584,893 | | | | | | 853 | | | | | | — | | | | | | 599,488 | | |
累計攤銷 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Opening balances
|
| | | | — | | | | | | (1,615) | | | | | | — | | | | | | — | | | | | | — | | | | | | (210) | | | | | | (1,825) | | |
Amortization
|
| | | | — | | | | | | (120) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
(120)
|
| |
Write-offs
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 219 | | | | |
|
219
|
| |
Business combination
|
| | | | — | | | | | | (1,877) | | | | | | (228) | | | | | | — | | | | | | — | | | | | | — | | | | |
|
(2,105)
|
| |
Exchange-rate change
|
| | | | — | | | | | | (280) | | | | | | 10 | | | | | | — | | | | | | — | | | | | | (9) | | | | |
|
(279)
|
| |
Closing balances
|
| | | | — | | | | | | (3,892) | | | | | | (218) | | | | | | — | | | | | | — | | | | | | — | | | | | | (4,110) | | |
Cost
|
| | | | 2,315 | | | | | | 9,353 | | | | | | 2,074 | | | | | | 584,893 | | | | | | 853 | | | | | | — | | | | |
|
599,488
|
| |
累計攤銷
|
| | | | — | | | | | | (3,892) | | | | | | (218) | | | | | | — | | | | | | — | | | | | | — | | | | |
|
(4,110)
|
| |
| | | | | 2,315 | | | | | | 5,461 | | | | | | 1,856 | | | | | | 584,893 | | | | | | 853 | | | | | | — | | | | | | 595,378 | | |
Carrying amounts
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
Indefinite life
|
| | | | 722,619 | | | | | | 588,061 | | |
Definite life
|
| | | | 7,626 | | | | | | 7,317 | | |
| | | | | 730,245 | | | | | | 595,378 | | |
Assets
|
| |
Useful life
(in years) |
| |
Annual
amortization rate (%) |
| ||||||
Trademarks and patents (*) | | | | | | | | | | | | | |
Right-of-use of software
|
| | | | 5 | | | | | | 20% | | |
研發
|
| | | | 2 | | | | | | 50% | | |
Goodwill (*) | | | | | | | | | | | | | |
Client portfolio
|
| | | | 2 | | | | | | 50% | | |
| | |
Financial
charges – % p,a, (*) |
| | | | |
June 30, 2022
|
| |
December 31, 2021
|
| |||||||||||||||||||||
Description
|
| |
Maturity
|
| |
Current
|
| |
Non-current
|
| |
Current
|
| |
Non-current
|
| ||||||||||||||||||
Working capital
|
| | | | 12.49 | | | |
March 2027
|
| | | | 17,045 | | | | | | 62,337 | | | | | | 44,181 | | | | | | 44,792 | | |
Investment financing
|
| | | | 12.48 | | | |
June 2027
|
| | | | 19,471 | | | | | | 66,559 | | | | | | 14,973 | | | | | | 46,028 | | |
融資租賃負債
|
| | | | 7.98 | | | |
November 2025
|
| | | | 1,959 | | | | | | 2,101 | | | | | | 1,601 | | | | | | 3,729 | | |
| | | | | | | | | | | | | | 38,475 | | | | | | 130,997 | | | | | | 60,755 | | | | | | 94,549 | | |
|
Balance at January 1st, 2022
|
| | | | 155,304 | | |
|
Borrowing
|
| | | | 7,255 | | |
|
Interest expense
|
| | | | 6,320 | | |
|
Principal paid
|
| | | | (33,396) | | |
|
Interest paid
|
| | | | (5,724) | | |
|
Business Combination
|
| | | | 18,971 | | |
|
資產收購現金 - 非現金事件
|
| | | | 30,145 | | |
|
外匯匯率變動的影響
|
| | | | (9,403) | | |
|
Balance at June 30, 2022
|
| | | | 169,472 | | |
|
Balance at January 1st, 2021
|
| | | | 73,691 | | |
|
Borrowing
|
| | | | 50,620 | | |
|
Interest expense
|
| | | | 7,454 | | |
|
Principal paid
|
| | | | (52,152) | | |
|
Interest paid
|
| | | | (5,985) | | |
|
Business Combination
|
| | | | 59,456 | | |
|
資產收購現金 - 非現金事件
|
| | | | 19,818 | | |
|
外匯匯率變動的影響
|
| | | | 2,402 | | |
|
Balance at December 31, 2021
|
| | | | 155,304 | | |
Year of maturity:
|
| |
June 30,
2022 |
| |
December 31,
2021 |
| ||||||
2022
|
| | | | — | | | | | | — | | |
2023
|
| | | | 32,293 | | | | | | 33,264 | | |
2024
|
| | | | 43,613 | | | | | | 28,137 | | |
2025
|
| | | | 33,648 | | | | | | 23,743 | | |
2026
|
| | | | 17,559 | | | | | | 9,405 | | |
2027
|
| | | | 3,884 | | | | | | — | | |
| | | | | 130,997 | | | | | | 94,549 | | |
| | | | | | | | |
合併合併
|
| |||||||||||||||||||||
| | | | | | | | |
Current
|
| |
Non Current
|
| ||||||||||||||||||
Description
|
| |
Financial
charges – % p,a, (*) |
| |
Mature
|
| |
June 30,
2022 |
| |
December 31,
2021 |
| |
June 30,
2022 |
| |
December 31,
2021 |
| ||||||||||||
Debentures
|
| |
CDI + 3.5
|
| |
February 2028
|
| | | | 13,409 | | | | | | — | | | | | | 330,201 | | | | | | — | | |
| | | | | | | | | | | 13,409 | | | | | | — | | | | | | 330,201 | | | | | | — | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Year of maturity:
|
| |
June 30,
2022 |
| |
December 31,
2021 |
| ||||||
2023
|
| | | | 59,250 | | | | | | — | | |
2024
|
| | | | 55,250 | | | | | | — | | |
2025
|
| | | | 55,250 | | | | | | — | | |
2026
|
| | | | 160,451 | | | | | | — | | |
Total | | | | | 330,201 | | | | | | — | | |
Funding cost (long term)
|
| | |
|
(5,299)
|
| | | |
|
—
|
| |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
Current
|
| |
Current
|
| ||||||
| | |
June 30,
2022 |
| |
December 31,
2021 |
| ||||||
應付款貿易 - 供應鏈融資
安排 - 國內運營 |
| | | | 7,772 | | | | | | 1,145 | | |
應付款貿易 - 供應鏈融資
安排 - 對外業務 |
| | | | 43,929 | | | | | | 38,428 | | |
| | | | | 51,701 | | | | | | 39,573 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30,
2022 |
| |
December 31,
2021 |
| ||||||
Income tax
|
| | | | 5,722 | | | | | | 6,490 | | |
Social contribution
|
| | | | 1,647 | | | | | | 382 | | |
| | | | | 7,369 | | | | | | 6,872 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||||||||||||||
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||||||||||||||
| | |
Current
|
| |
Non-current
|
| |
Current
|
| |
Non-current
|
| ||||||||||||
PIS
|
| | | | 1,128 | | | | | | — | | | | | | 668 | | | | | | — | | |
COFINS
|
| | | | 5,201 | | | | | | — | | | | | | 3,075 | | | | | | — | | |
ICMS
|
| | | | 696 | | | | | | — | | | | | | 75 | | | | | | — | | |
ISS
|
| | | | 700 | | | | | | — | | | | | | 583 | | | | | | — | | |
IVA
|
| | | | 9,212 | | | | | | 263 | | | | | | 8,433 | | | | | | — | | |
Other taxes
|
| | | | 4,219 | | | | | | — | | | | | | 4,331 | | | | | | — | | |
Installment
|
| | | | 526 | | | | | | 7,363 | | | | | | 13 | | | | | | 4,065 | | |
IRRF
|
| | | | 591 | | | | | | — | | | | | | 500 | | | | | | — | | |
| | | | | 22,273 | | | | | | 7,626 | | | | | | 17,678 | | | | | | 4,065 | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||||||||||||||
| | |
Current
|
| |
Non-current
|
| |
Current
|
| |
Non-current
|
| ||||||||||||
Simples National
|
| | | | 6 | | | | | | 1,168 | | | | | | — | | | | | | 1,285 | | |
Social Security – PGFN
|
| | | | — | | | | | | — | | | | | | — | | | | | | 328 | | |
Other PGFN debits
|
| | | | 94 | | | | | | 2,040 | | | | | | — | | | | | | 2,056 | | |
Social Security – RFB
|
| | | | 191 | | | | | | 1,026 | | | | | | — | | | | | | 139 | | |
Other RFB debits
|
| | | | — | | | | | | 2,103 | | | | | | — | | | | | | — | | |
Installment payment – INSS
|
| | | | — | | | | | | — | | | | | | 13 | | | | | | 124 | | |
PIS分期付款
|
| | | | — | | | | | | — | | | | | | — | | | | | | 20 | | |
COFINS Installment
|
| | | | — | | | | | | 105 | | | | | | — | | | | | | 94 | | |
Installment payment – IRRF
|
| | | | — | | | | | | 11 | | | | | | — | | | | | | 13 | | |
Other
|
| | | | 235 | | | | | | 910 | | | | | | — | | | | | | 6 | | |
| | | | | 526 | | | | | | 7,363 | | | | | | 13 | | | | | | 4,065 | | |
| | |
Consolidated
|
| |||||||||||||||
| | |
Lease liabilities
|
| |
Unwinding
interest from lease agreements |
| |
Net lease
liability |
| |||||||||
Opening balance as of January 1st, 2022
|
| | | | 36,613 | | | | | | (4,946) | | | | | | 31,667 | | |
Additions
|
| | | | 10,573 | | | | | | (5,235) | | | | | | 5,338 | | |
Business combination
|
| | | | — | | | | | | — | | | | | | — | | |
Payments – Principal
|
| | | | (7,332) | | | | | | — | | | | | | (7,332) | | |
Interest payment
|
| | | | (1,185) | | | | | | — | | | | | | (1,185) | | |
利息撥付
|
| | | | — | | | | | | 4,716 | | | | | | 4,716 | | |
Exchange-rate change
|
| | | | (578) | | | | | | 718 | | | | | | 140 | | |
Balance at June 30, 2022
|
| | | | 38,091 | | | | | | (4,747) | | | | | | 33,344 | | |
Current
|
| | | | 13,086 | | | | | | (1,842) | | | | | | 11,244 | | |
Non-current
|
| | | | 25,005 | | | | | | (2,905) | | | | | | 22,100 | | |
| | |
Combined
|
| |||||||||||||||
| | |
Lease liabilities
|
| |
Unwinding
interest from lease agreements |
| |
Net lease
liability |
| |||||||||
Opening balance as of January 1st, 2021
|
| | | | 10,070 | | | | | | (1,129) | | | | | | 8,941 | | |
Additions
|
| | | | 25,414 | | | | | | (4,133) | | | | | | 21,281 | | |
Business combination
|
| | | | 4,716 | | | | | | (864) | | | | | | 3,852 | | |
Payments – Principal
|
| | | | (6,820) | | | | | | — | | | | | | (6,820) | | |
Interest payment
|
| | | | (573) | | | | | | — | | | | | | (573) | | |
利息撥付
|
| | | | — | | | | | | 1,180 | | | | | | 1,180 | | |
Exchange-rate change
|
| | | | 3,806 | | | | | | — | | | | | | 3,806 | | |
Balance at December 31, 2021
|
| | | | 36,613 | | | | | | (4,946) | | | | | | 31,667 | | |
Current
|
| | | | 11,599 | | | | | | (1,964) | | | | | | 9,635 | | |
Non-current
|
| | | | 25,014 | | | | | | (2,982) | | | | | | 22,032 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||||||||||||||
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||||||||||||||
| | |
Judicial
deposits |
| |
Provision for
contingencies |
| |
Judicial
deposits |
| |
Provision for
contingencies |
| ||||||||||||
可能的或有事項: | | | | | | | | | | | | | | | | | | | | | | | | | |
勞動力和社會保障應急費用
|
| | | | 116 | | | | | | 129 | | | | | | 147 | | | | | | 181 | | |
| | | | | 116 | | | | | | 129 | | | | | | 147 | | | | | | 181 | | |
| | |
Consolidated and
Combined |
| |||
(=) Balance at January 1st, 2021 (combined)
|
| | |
|
546
|
| |
(+)本年度撥備
|
| | | | 63 | | |
(-)本年度撥備已沖銷
|
| | |
|
(26)
|
| |
(-)本年度使用的撥備
|
| | | | (402) | | |
(=) Balance at December 31, 2021 (consolidated)
|
| | |
|
181
|
| |
(+)本年度撥備
|
| | | | — | | |
(-)本年度撥備已沖銷
|
| | | | — | | |
(-)本年度使用的撥備
|
| | | | (52) | | |
(=) Balance at June 30, 2022 (consolidated)
|
| | |
|
129
|
| |
| | |
Consolidated
|
| |
Consolidated
|
| ||||||
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
Assets: | | | | | | | | | | | | | |
Loan (non-current): | | | | | | | | | | | | | |
Ambipar Participaçóes e Empreendimentos S.A.
|
| | | | 4,500 | | | | | | 4,508 | | |
Ambipar環境逆向製造公司
|
| | | | 34 | | | | | | 622 | | |
[br]Ambipar R&D Pesquisa,Desenvolvimento Ltd.
|
| | | | 43 | | | | | | 48 | | |
Ambipar Logistics Ltda.
|
| | | | 1,815 | | | | | | 14,477 | | |
環保ESG Participaçóes S.A.
|
| | | | 9,095 | | | | | | 532 | | |
Ambipar Eco Products S.A.
|
| | | | 2,229 | | | | | | 2,261 | | |
Ambipar勞動力解決方案Mão de Obra Temp,Ltd.
|
| | | | 5,578 | | | | | | 5,759 | | |
[br]Ambipar環境解決方案 - Soluçóes Ambientais Ltd.
|
| | | | 1,156 | | | | | | 5,037 | | |
[br]Ambipar環境廢棄物物流有限公司。
|
| | | | 925 | | | | | | 1,352 | | |
Amazon Resíduos Ltda.
|
| | | | — | | | | | | 127 | | |
Atmo Hazmat Ltda.
|
| | | | 5,403 | | | | | | — | | |
Ambipar Environmental Suprema Industrial Solutions S.A.
|
| | | | 29 | | | | | | — | | |
Ambipar Holding Canada,Inc.
|
| | | | 6,935 | | | | | | — | | |
獵户座環境服務有限公司(OES)
|
| | | | 3,299 | | | | | | — | | |
Disal Perú S.A.C
|
| | | | — | | | | | | 3 | | |
| | | | | 41,041 | | | | | | 34,726 | | |
Liabilities: | | | | | | | | | | | | | |
Dividends payable: | | | | | | | | | | | | | |
控股股東
|
| | | | 31,154 | | | | | | 31,154 | | |
非控股股東
|
| | | | 315 | | | | | | 315 | | |
| | | | | 31,469 | | | | | | 31,469 | | |
Loan (non-current): | | | | | | | | | | | | | |
Ambipar Participaçóes e Empreendimentos S.A.
|
| | | | 313,570 | | | | | | 470,824 | | |
Ambipar Eco Products S.A.
|
| | | | 2,206 | | | | | | 240 | | |
[br]Ambipar環境廢棄物物流有限公司。
|
| | | | 1,088 | | | | | | 1,088 | | |
[br]Ambipar環境解決方案 - Soluçóes Ambientais Ltd.
|
| | | | 1,752 | | | | | | 61 | | |
環保ESG Participaçóes S.A.
|
| | | | 9,095 | | | | | | 9,595 | | |
智利賽尼託裏奧便攜式設備有限公司。
|
| | | | 153 | | | | | | 340 | | |
Gestión de Servicios Ambientales S.A.C.
|
| | | | — | | | | | | 13 | | |
| | |
Consolidated
|
| |
Consolidated
|
| ||||||
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
Ambipar Holding USA, Inc.
|
| | | | 10,233 | | | | | | — | | |
[br]Ambipar R&D Pesquisa e Densenvolvimento Ltd.
|
| | | | 51 | | | | | | — | | |
Ambipar Logistics Ltda.
|
| | | | 1,943 | | | | | | — | | |
Dial Ambiental Holding S.A.
|
| | | | 462 | | | | | | — | | |
Ambipar Green Tech Ltda.
|
| | | | 6 | | | | | | — | | |
Ambipar Compliance Solutions S.A.
|
| | | | 3 | | | | | | — | | |
Ambipar Environmental Centroust S.A.
|
| | | | 4 | | | | | | — | | |
[br]Ambipar Worforce Solution Mão de Obra Temporaria Ltd.
|
| | | | 5,578 | | | | | | — | | |
Ambipar Bank Intermediação de Negócios,Pag e Part S.A.
|
| | | | 18,967 | | | | | | — | | |
| | | | | 365,111 | | | | | | 482,161 | | |
|
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
關鍵人員薪酬
|
| | |
|
5,569
|
| | | |
|
4,679
|
| |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
損益表(業務往來) | | | | | | | | | | | | | |
Revenues | | | | | | | | | | | | | |
智利賽尼託裏奧便攜式有限公司,
|
| | | | 24 | | | | | | 47 | | |
| | | | | 24 | | | | | | 47 | | |
Costs | | | | | | | | | | | | | |
智利賽尼託裏奧便攜式有限公司,
|
| | | | — | | | | | | — | | |
| | | | | — | | | | | | — | | |
Net Income (loss)
|
| | |
|
24
|
| | | |
|
47
|
| |
| | |
2021
|
| |||
Net income for the year
|
| | | | 131,117 | | |
法定準備金的目的地(5%)
|
| | | | (6,559) | | |
本年度收入分配情況
|
| | | | (31,140) | | |
未實現利潤準備中的撥備
|
| | | | 93,418 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Earning per share
|
| |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
扣除前歸屬於母公司股東的每股收益
|
| | | | 82,381 | | | | | | 52,558 | | |
普通股數量
|
| | | | 261,920,439 | | | | | | 212,898,917 | | |
基本每股收益(單位:雷亞爾)
|
| | | | 0.31 | | | | | | 0.25 | | |
稀釋後每股收益(單位:雷亞爾)
|
| | | | 0.31 | | | | | | 0.25 | | |
| | |
Response
|
| |||
| | |
逆轉式緊急情況
|
| |||
按公允價值收購的資產和負債(*) | | | | | | | |
現金和現金等價物
|
| | | | 1,005 | | |
Other assets
|
| | | | 25,650 | | |
Other liabilities
|
| | | | (326) | | |
可識別淨資產總額
|
| | | | 26,329 | | |
已轉移對價總額
|
| | | | 144,430 | | |
(-) Cash acquired
|
| | | | (1,005) | | |
(-)承擔的付款義務價值
|
| | | | — | | |
已付現金,扣除已收/應收現金的淨值
|
| | | | 143,425 | | |
商譽的確定(*) | | | | | | | |
總對價金額,淨額
|
| | | | 144,430 | | |
可識別淨資產總額
|
| | | | (26,329) | | |
商譽按預期未來盈利能力支付
|
| | | | 118,101 | | |
追加收購日期
|
| |
06/28/2021
|
| |||
獲得控制權的公司
|
| |
Emergência Participações S.A.
|
| |||
Value of acquisition
|
| |
US$26,185 (thousand)
|
| |||
Percentage acquired
|
| | | | 100% | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30,2022
|
| |
June 30, 2021
|
| ||||||
Net Revenue | | | | | | | | | | | | | |
Brazil
|
| | | | 209,712 | | | | | | 103,068 | | |
拉丁美洲(巴西除外)
|
| | | | 98,763 | | | | | | 61,516 | | |
Europe
|
| | | | 83,269 | | | | | | 61,325 | | |
North America
|
| | | | 262,782 | | | | | | 108,708 | | |
Total | | | | | 654,526 | | | | | | 334,617 | | |
| | |
June 30,2022
|
| |
December 31, 2021
|
| ||||||
Brazil
|
| | | | 493,565 | | | | | | 289,762 | | |
拉丁美洲(巴西除外)
|
| | | | 34,626 | | | | | | 42,875 | | |
Europe
|
| | | | 104,403 | | | | | | 115,549 | | |
North America
|
| | | | 519,161 | | | | | | 478,813 | | |
Total
|
| | | | 1,151,755 | | | | | | 926,999 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
國內市場淨收入(*)
|
| | | | 209,712 | | | | | | 103,068 | | |
國外市場淨收入
|
| | | | 444,814 | | | | | | 231,549 | | |
提供服務的淨收入
|
| | | | 654,526 | | | | | | 334,617 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
提供服務時使用的材料
|
| | | | (33,248) | | | | | | (13,976) | | |
人員和人工費用
|
| | | | (238,161) | | | | | | (130,393) | | |
Fuels
|
| | | | (30,871) | | | | | | (9,139) | | |
Freight and tolls
|
| | | | (2,311) | | | | | | (1,079) | | |
機器、電器、設備和車輛的維護
|
| | | | (14,697) | | | | | | (13,601) | | |
Taxes
|
| | | | (15,574) | | | | | | (2,844) | | |
Rent and condominiums
|
| | | | (8,558) | | | | | | (5,071) | | |
貨物、車輛、機器和設備租賃
|
| | | | (10,581) | | | | | | (7,418) | | |
Telephony expenses
|
| | | | (1,216) | | | | | | (832) | | |
Travel expenses
|
| | | | (9,237) | | | | | | (4,600) | | |
折舊及攤銷
|
| | | | (42,264) | | | | | | (23,709) | | |
廣告宣傳
|
| | | | (1,225) | | | | | | (1,660) | | |
Third party services
|
| | | | (96,363) | | | | | | (32,872) | | |
Other expenses
|
| | | | (24,615) | | | | | | (17,917) | | |
| | | | | (528,921) | | | | | | (265,111) | | |
提供服務的成本
|
| | | | (520,041) | | | | | | (251,150) | | |
總務部、行政部和銷售部
|
| | | | (14,043) | | | | | | (13,856) | | |
其他營業收入(費用),淨額
|
| | | | 5,163 | | | | | | (105) | | |
| | | | | (528,921) | | | | | | (265,111) | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
Financial income | | | | | | | | | | | | | |
Discounts obtained
|
| | | | 91 | | | | | | 10 | | |
Interest charged
|
| | | | 564 | | | | | | 3,790 | | |
銀行存款利息收入
|
| | | | 3,477 | | | | | | 2,112 | | |
外匯收入
|
| | | | 1,132 | | | | | | 5,273 | | |
Other
|
| | | | 271 | | | | | | 1,250 | | |
| | | | | 5,535 | | | | | | 12,435 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
財務支出 | | | | | | | | | | | | | |
Interest paid
|
| | | | (2,419) | | | | | | (649) | | |
Interest right of use
|
| | | | (1,027) | | | | | | (273) | | |
Interest on loans
|
| | | | (6,320) | | | | | | (2,944) | | |
Debenture interest
|
| | | | (13,409) | | | | | | — | | |
Discounts granted
|
| | | | (1,006) | | | | | | (662) | | |
Bank expenses
|
| | | | (915) | | | | | | (539) | | |
IOF
|
| | | | (1,140) | | | | | | (455) | | |
公司間利息
|
| | | | (623) | | | | | | — | | |
Foreign exchange costs
|
| | | | (113) | | | | | | (298) | | |
Other
|
| | | | (1,875) | | | | | | (736) | | |
| | | | | (28,847) | | | | | | (6,556) | | |
淨財務(費用)/收入
|
| | | | (23,312) | | | | | | 5,879 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
當期所得税和社會貢獻
|
| | | | (14,685) | | | | | | (11,007) | | |
遞延所得税和社會貢獻
|
| | | | (5,227) | | | | | | (11,820) | | |
所得税和社會繳費
|
| | |
|
(19,912)
|
| | | |
|
(22,827)
|
| |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
所得税和社會貢獻前收入
|
| | | | 102,293 | | | | | | 75,385 | | |
按現行税率 - 計算的税款34%
|
| | | | (34,780) | | | | | | (25,631) | | |
Reconciliation: | | | | | | | | | | | | | |
子公司淨收入中的權益
|
| | | | — | | | | | | — | | |
遞延税損資產確認
|
| | | | 2,679 | | | | | | 5,439 | | |
其他司法管轄區的永久差額調整
|
| | | | 23,334 | | | | | | 17,282 | | |
税制差異調整
|
| | | | 1,212 | | | | | | — | | |
臨時和永久性差異中的其他調整
|
| | | | (12,357) | | | | | | (19,917) | | |
所得税和社會貢獻
|
| | |
|
(19,912)
|
| | | |
|
(22,827)
|
| |
所得税和社會貢獻的有效税率 - %
|
| | | | 19.5% | | | | | | 30.3% | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Tax bases – Assets
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
税損和負基數
|
| | | | (6,607) | | | | | | 17,962 | | |
另一個司法管轄區的暫時性差異
|
| | | | 13,722 | | | | | | 8,470 | | |
撥備 - 暫時性差異
|
| | | | 11,439 | | | | | | — | | |
| | | | | 18,554 | | | | | | 26,432 | | |
Income tax – 25%
|
| | | | 4,638 | | | | | | 6,608 | | |
Social contribution – 9%
|
| | | | 1,670 | | | | | | 2,379 | | |
所得税和社會貢獻 - 資產
|
| | | | 6,308 | | | | | | 8,987 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Tax bases – Liabilities
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
撥備 - 暫時性差異
|
| | | | (36,331) | | | | | | (45,862) | | |
另一個司法管轄區的暫時性差異
|
| | | | (69,059) | | | | | | (52,384) | | |
| | | | | (105,390) | | | | | | (98,246) | | |
Income tax – 25%
|
| | | | (26,347) | | | | | | (24,562) | | |
Social contribution – 9%
|
| | | | (9,485) | | | | | | (8,842) | | |
所得税和社會貢獻 - 負債
|
| | | | (35,832) | | | | | | (33,404) | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Changes
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
期初餘額 - 資產,扣除負債後的淨額
|
| | | | (24,417) | | | | | | (7,130) | | |
損益表變現
|
| | | | (5,227) | | | | | | (14,087) | | |
Other changes
|
| | | | 120 | | | | | | (3,200) | | |
期末餘額 - 資產,扣除負債後的淨額
|
| | | | (29,524) | | | | | | (24,417) | | |
Realization per annum
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
2022
|
| | | | 789 | | | | | | 2,247 | | |
2023
|
| | | | 1,577 | | | | | | 2,247 | | |
2024
|
| | | | 1,577 | | | | | | 2,247 | | |
2025
|
| | | | 1,577 | | | | | | 2,246 | | |
2026
|
| | | | 788 | | | | | | — | | |
| | | | | 6,308 | | | | | | 8,987 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
通過融資收購物業、廠房和設備
|
| | | | 30,145 | | | | | | 7,977 | | |
Operational lease
|
| | | | 5,338 | | | | | | — | | |
收購投資的應付餘額
|
| | | | 16,311 | | | | | | 40,331 | | |
累計平移調整
|
| | | | (75,422) | | | | | | (14,801) | | |
非控股股東利益
|
| | | | 24,153 | | | | | | (22,482) | | |
用投資收據增資
|
| | | | — | | | | | | 176,000 | | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
|
1
|
| | 與HPX Corp.(“HPX”)(紐約證券交易所代碼:HPX)的業務合併。 | | | July 2022 | | | 2022年7月6日,母公司Ambipar Participaçóes e Empreendimentos S.A.通知其股東和市場,Emergencia Participaçóes S.A.與特殊目的收購公司(SPAC)HPX Corp.(以下簡稱HPX)(紐約證券交易所代碼:HPX)簽訂了一項業務合併協議(“業務合併”)。通過上述業務合併,合併後的公司預計將擁有約31億雷亞爾的預計企業價值,這意味着基於截至2022年3月31日的最後12個月報告的EBITDA,隱含EV/EBITDA倍數為11.1倍,預計隱含股本價值約為29億雷亞爾。 | |
|
2
|
| | 收購CTA公司100%的股份。 | | | July 2022 | | | 7月,該公司通過收購受控公司CTA Serviços em Meio Ambiente Ltd.CTA於1993年在聖埃斯皮裏託成立,是一家專門從事環境服務的公司,在發生環境事故時,其主要待命和應對領域是保護動植物和恢復動植物。全年淨收入為2,160萬雷亞爾,EBITDA為500萬雷亞爾。對本集團而言,此次收購具有戰略意義,並與目前在巴西、拉丁美洲、北美和歐洲的業務具有協同效應,對投資組合的補充如下:(I)允許進入市場保護和修復環境緊急情況 | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 植物和動物恢復,加強Ambipar與受污染產品污染的動物康復中心的應急響應業務結構,在統一的應急指揮中心提供技術支持,並支持規劃、準備和參與環境緊急情況模擬演習。(Ii)通過編制動植物保護計劃(PPAF),與現有的環境監測服務相關聯,增加動植物諮詢服務組合;以及(Iii)在您現有的客户組合中創造交叉銷售機會。 | |
|
3
|
| | 收購格雷厄姆公用事業公司100%的股份。 | | | July 2022 | | | 2022年7月,子公司安比帕控股加拿大公司宣佈通過其子公司安比帕控股加拿大公司收購格雷厄姆公用事業公司100%的股份。格雷厄姆公用事業公司成立於2015年,專注於工業服務和駭維金屬加工的緊急服務,其基地位於貝爾維爾省,距離安大略河的一條航道12公里,而貝爾維爾省還沒有安比帕爾公司。2021年,其營業額為320萬加元,相當於1410萬雷亞爾,EBITDA為150萬加元,相當於660萬雷亞爾。對本集團而言,本次收購:(I)擴大本公司在北美的業務,增加另一個本公司所在的省份;(Ii)開啟在加拿大經營海運服務的可能性;(Iii)擴大北美的服務組合和規模;(Iv)產生運營、行政協同效應和交叉銷售機會;與其戰略增長計劃保持一致,實現協同效應和潛在的利潤率最大化和回報。 | |
|
4
|
| | 獲得C-Tank公司的股權控制權 | | | July 2022 | | | 2022年7月,公司宣佈收購C-Tank公司的持股控制權。C-Tank成立於2015年,是一家專門從事工業和海軍坦克清洗的公司,為不同細分市場的客户提供陸上和海上解決方案。其業務主要集中在裏約熱內盧州和聖保羅州,總部設在尼託伊。2021年,C-Tank的營業額為4100萬雷亞爾 | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 息税前利潤為1900萬雷亞爾。此次收購具有戰略意義,並與Ambipar目前的業務產生協同效應,因為:(I)允許進入海洋油罐清潔部門;(Ii)增加環境服務和解決方案的組合;(Iii)帶來運營和行政效率併產生交叉銷售機會;以及(Iv)允許共享結構和團隊,以提高資產的利用率和效率。與其他收購一致,它擴大並加強了一站式服務模式,通過這種模式,單一平臺作為環境服務的參考得到了加強。 | |
|
5
|
| | Ambipar和Emergencia之間的公司間貸款協議 | | | July 2022 | | | 2022年7月5日,Ambipar和Emergencia簽訂了Ambipar公司間貸款協議,根據該協議,Ambipar正式根據上述公司間貸款向Emergencia支付總額為317,094,454,24雷亞爾的款項。根據Ambipar公司間貸款協議,Ambipar可在本協議終止前的任何時間,自行酌情將相當於50,500,000.00美元的金額(以巴西雷亞爾表示)轉換為Emergencia的股權,作為認購及根據Ambipar認購協議按每股10.00美元認購5,050,000股新Pubco B類普通股的代價。 | |
|
6
|
| | 收購Ridgeline Canada Inc.(“Ridgeline”)100%。 | | | August 2022 | | | Ridgeline成立於1999年,專門為石油和天然氣、公用事業、採礦和建築行業的公司提供應急響應和環境服務。它在不列顛哥倫比亞省、艾伯塔省和薩斯喀徹温省有16個基地,與加拿大目前的Ambipar結構相輔相成。2021年,其營業額為3410萬加元,相當於1.5億雷亞爾,EBITDA為420萬加元,相當於1850萬雷亞爾。對本集團而言,是次收購:(I)在地理上擴大本公司在北美的業務,增加本公司在加拿大並無業務的新省份;(Ii)增加在北美提供的環境服務組合;(Iii)產生營運、行政協同效應及交叉銷售機會;第 | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 其戰略增長計劃,實現協同效應、潛在利潤率最大化和回報。 | |
|
7
|
| | 與Itau BBA International PLC簽訂新的貸款協議 | | | August 2022 | | | 2022年8月,為了為收購Witt O‘Brien’s提供資金,Ambipar Holding USA Inc.與Itau BBA International PLC簽訂了一項貸款協議,根據該協議,Itau BBA International PLC向Ambipar Holding USA Inc.提供本金9,000萬美元,年利率6.36%,從2023年3月至2027年3月分9次每半年支付一次,本金於2027年9月13日到期。 | |
|
8
|
| | 第二次發行債券 | | | September 2022 | | | 第二次發行債券是指Emergencia於2022年9月20日發行本金總額2.5億雷亞爾的單一系列無擔保、不可轉換債券,根據第二份債券契約於2028年9月20日到期。這筆款項是本公司於2022年10月第一週收到的。 | |
|
9
|
| | 通過其直接子公司Ambipar Holding USA Inc.收購Witt O‘Brien’s,LLC公司(“Witt O‘Brien’s”)100%的股份。 | | | October 2022 | | | 2022年10月,公司宣佈通過其直接子公司Ambipar Holding USA Inc.完成對Witt O‘Brien’s,LLC(“Witt O‘Brien’s”)公司的股權控制。WOB於2012年由O‘Brien’s Response Management和Witt Associates合併而成,是危機和應急管理行業的全球領導者,為藍籌企業客户以及公共部門的應急和復原力計劃提供服務。在企業領域,WOB為超過1,200名客户提供服務,並享有誘人的利潤率和可持續的訂閲型收入。從歷史上看,這一細分市場的流失率不到5%。最近的客户包括31家財富100強公司,其中許多是石油、交通、能源、媒體和科技行業的領先者。此次收購符合Ambipar Response的全球擴張戰略,並加速了其在美國的增長。WOB擁有一支經驗豐富的多功能領導團隊,與其業務計劃的執行保持一致。此外,它還有一個組織結構 | |
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Description
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| | | | | | | | | | 配置為支持其增長和整合Ambipar Response在美國的現有業務。 | |
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獨立註冊會計師報告
Members
Witt O’Brien’s LLC
Opinion
我們審計了Witt O‘Brien’s LLC(特拉華州的一家公司)及其子公司(“公司”)的合併財務報表,其中包括截至2021年12月31日(繼任者)和2020年12月31日(前身)的綜合資產負債表,以及2021年4月15日至2021年12月31日(繼任者)期間的相關綜合收益表和全面收益表、成員權益變動表和現金流量表,時間為2021年1月1日至2021年4月14日(前身),以及截至2020年12月31日(前身)的年度。以及財務報表的相關附註。
我們認為,所附綜合財務報表按照美國公認的會計原則,在所有重要方面公平地反映了本公司於2021年12月31日(前身)及2020年12月31日(前身)的財務狀況,以及2021年4月15日至2021年12月31日(前身)期間及截至2020年12月31日(前身)止年度的經營業績及現金流量。
Basis for opinion
我們根據美國公認的審計準則對綜合財務報表進行審計。我們根據這些標準承擔的責任在我們報告的“審計師對財務報表的審計責任”一節中作了進一步説明。我們被要求獨立於公司,並根據與我們的審計相關的道德要求履行我們的其他道德責任。我們相信,我們所獲得的審計證據是充分和適當的,可以為我們的審計意見提供依據。
財務報表管理職責
管理層負責根據美國公認的會計原則編制及公允列報綜合財務報表,並負責設計、實施及維持與編制及公允列報綜合財務報表有關的內部控制,以確保綜合財務報表不會因欺詐或錯誤而出現重大錯報。
在編制合併財務報表時,管理層需要評估是否存在一些條件或事件,從總體上看,這些情況或事件令人對公司在財務報表發佈之日起一年內繼續經營下去的能力產生重大懷疑。
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審計師對財務報表的審計責任
我們的目標是合理確定合併財務報表作為一個整體是否沒有重大錯報,無論是由於欺詐還是錯誤,並出具一份包含我們意見的審計師報告。合理保證是一種高水平的保證,但不是絕對保證,因此不能保證根據美國公認會計準則進行的審計在存在重大錯誤陳述時始終會發現該錯誤陳述。由於欺詐可能涉及串通、偽造、故意遺漏、歪曲陳述或凌駕於內部控制之上,因此不能發現由欺詐造成的重大錯報的風險高於因錯誤造成的錯報。如個別或整體錯誤陳述極有可能影響合理使用者根據綜合財務報表作出的判斷,則被視為重大錯誤陳述。
在根據美國公認會計準則進行審計時,我們:
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在整個審計過程中,保持專業判斷和專業懷疑態度。
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識別和評估合併財務報表重大錯報的風險,無論是由於欺詐還是錯誤,並針對這些風險設計和執行審計程序。這些程序包括在測試的基礎上審查與財務報表中的金額和披露有關的證據。
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瞭解與審計相關的內部控制,以便設計適合情況的審計程序,但不是為了對公司內部控制的有效性發表意見。因此,沒有表達這樣的意見。
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評估所用會計政策的適當性和管理層作出的重大會計估計的合理性,以及評估合併財務報表的整體列報。
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得出結論,根據我們的判斷,是否存在綜合考慮的情況或事件,使人對本公司作為一家持續經營的企業在合理時期內繼續經營的能力產生重大懷疑。
我們需要與負責治理的人員就審計的計劃範圍和時間、重大審計結果以及我們在審計期間發現的某些與內部控制相關的事項進行溝通。
Fort Lauderdale, Florida
May 19, 2022 |
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Successor
|
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Predecessor
|
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December 31,
2021 |
| | |
December 31,
2020 |
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ASSETS
|
| | | | | | | | | | | | | |
Current Assets: | | | | | | | | | | | | | | |
Cash
|
| | | $ | 2,551 | | | | | | $ | 1,882 | | |
Receivables:
|
| | | | | | | | | | | | | |
2021年扣除壞賬準備後的貿易淨額分別為5641美元和4725美元
and 2020, respectively |
| | | | 143,387 | | | | | | | 135,896 | | |
Other
|
| | | | 102 | | | | | | | — | | |
Prepaid expenses
|
| | | | 354 | | | | | | | 522 | | |
Other assets
|
| | | | 723 | | | | | | | 191 | | |
Total current assets
|
| | | | 147,117 | | | | | | | 138,491 | | |
物業和設備: | | | | | | | | | | | | | | |
Historical Cost
|
| | | | 1,224 | | | | | | | 493 | | |
累計折舊
|
| | | | (347) | | | | | | | (442) | | |
淨資產和設備
|
| | | | 877 | | | | | | | 51 | | |
經營性租賃使用權資產
|
| | | | 3,138 | | | | | | | 1,396 | | |
股權投資,持股比例不超過50%的公司
|
| | | | 1,297 | | | | | | | 1,247 | | |
Goodwill
|
| | | | — | | | | | | | 28,506 | | |
無形資產,2021年和2020年分別累計攤銷843美元和5432美元后的淨額
|
| | | | 10,357 | | | | | | | 7,813 | | |
Deferred Income Taxes
|
| | | | 1,452 | | | | | | | 1,093 | | |
Other Assets
|
| | | | 225 | | | | | | | 225 | | |
| | | | $ | 164,463 | | | | | | $ | 178,822 | | |
負債和會員權益
|
| | | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | | |
長期經營租賃負債的當期部分
|
| | | $ | 507 | | | | | | $ | 1,412 | | |
應付賬款和應計費用
|
| | | | 33,960 | | | | | | | 17,199 | | |
應計工資和福利
|
| | | | 9,104 | | | | | | | 5,584 | | |
Accrued income taxes
|
| | | | — | | | | | | | 728 | | |
Contract liabilities
|
| | | | 626 | | | | | | | 596 | | |
其他流動負債
|
| | | | 1,621 | | | | | | | 6,547 | | |
流動負債總額
|
| | | | 45,818 | | | | | | | 32,066 | | |
長期經營租賃負債
|
| | | | 2,641 | | | | | | | — | | |
Advances from SEACOR
|
| | | | 50,317 | | | | | | | 82,322 | | |
Other Liabilities
|
| | | | 1,625 | | | | | | | 2,112 | | |
Total liabilities
|
| | | | 100,401 | | | | | | | 116,500 | | |
Members’ Equity: | | | | | | | | | | | | | | |
Common stock
|
| | | | 1 | | | | | | | 1 | | |
新增實收資本
|
| | | | 32,601 | | | | | | | 48,953 | | |
Retained earnings
|
| | | | 31,486 | | | | | | | 13,885 | | |
其他全面虧損
|
| | | | (26) | | | | | | | (517) | | |
Total members’ equity
|
| | | | 64,062 | | | | | | | 62,322 | | |
| | | | $ | 164,463 | | | | | | $ | 178,822 | | |
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Successor
|
| | |
Predecessor
|
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April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
For the year ended
December 31, 2020 |
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Operating Revenues
|
| | | $ | 165,696 | | | | | | $ | 28,289 | | | | | $ | 92,480 | | |
Costs and Expenses: | | | | | | | | | | | | | | | | | | | | |
Operating
|
| | | | 98,641 | | | | | | | 18,547 | | | | | | 58,520 | | |
行政和一般事務
|
| | | | 20,408 | | | | | | | 6,487 | | | | | | 28,003 | | |
折舊及攤銷
|
| | | | 1,170 | | | | | | | 426 | | | | | | 1,335 | | |
| | | | | 120,219 | | | | | | | 25,460 | | | | | | 87,858 | | |
Operating Income
|
| | | | 45,477 | | | | | | | 2,829 | | | | | | 4,622 | | |
Other Income (Expense): | | | | | | | | | | | | | | | | | | | | |
SEACOR墊款的利息支出
|
| | | | (2,815) | | | | | | | (767) | | | | | | (2,635) | | |
SEACOR management fees
|
| | | | (10,501) | | | | | | | (707) | | | | | | (1,700) | | |
外幣損失淨額
|
| | | | (17) | | | | | | | (1) | | | | | | (48) | | |
Other, net
|
| | | | 13 | | | | | | | 13 | | | | | | 149 | | |
| | | | | (13,320) | | | | | | | (1,462) | | | | | | (4,234) | | |
持股50%及以下公司的所得税前收入、費用和收益中的權益
|
| | | | 32,157 | | | | | | | 1,367 | | | | | | 388 | | |
所得税費用(福利): | | | | | | | | | | | | | | | | | | | | |
Current
|
| | | | 1,856 | | | | | | | 339 | | | | | | 1,176 | | |
Deferred
|
| | | | (292) | | | | | | | (67) | | | | | | (1,093) | | |
| | | | | 1,564 | | | | | | | 272 | | | | | | 83 | | |
50%及以下持股公司的股權前收益
|
| | | | 30,593 | | | | | | | 1,095 | | | | | | 305 | | |
50%或50%以下所有權公司的淨收益中扣除税金的淨額
|
| | | | 962 | | | | | | | 57 | | | | | | 806 | | |
Net Income
|
| | | | 31,555 | | | | | | | 1,152 | | | | | | 1,111 | | |
其他全面虧損: | | | | | | | | | | | | | | | | | | | | |
外幣折算損失,税後淨額
|
| | | | (26) | | | | | | | (54) | | | | | | (121) | | |
Comprehensive Income
|
| | | $ | 31,529 | | | | | | $ | 1,098 | | | | | $ | 990 | | |
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Witt O’Brien’s, LLC Members’ Equity
|
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| | |
Common
Stock |
| |
Additional
Paid-In Capital |
| |
Retained
Earnings |
| |
Accumulated
Other Comprehensive Loss |
| |
Total
Equity |
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Predecessor | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
December 31, 2019
|
| | | $ | 1 | | | | | $ | 48,953 | | | | | $ | 12,794 | | | | | $ | (396) | | | | | $ | 61,352 | | |
分發給成員
|
| | | | — | | | | | | — | | | | | | (20) | | | | | | — | | | | | | (20) | | |
Net income
|
| | | | — | | | | | | — | | | | | | 1,111 | | | | | | — | | | | | | 1,111 | | |
其他全面虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (121) | | | | | | (121) | | |
Year ended December 31, 2020
|
| | | | 1 | | | | | | 48,953 | | | | | | 13,885 | | | | | | (517) | | | | | | 62,322 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 1,152 | | | | | | — | | | | | | 1,152 | | |
其他全面虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (54) | | | | | | (54) | | |
Period ended April 14, 2021
|
| | | $ | 1 | | | | | $ | 48,953 | | | | | $ | 15,037 | | | | | $ | (571) | | | | | $ | 63,420 | | |
Successor | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
April 15, 2021
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | — | | | | | $ | — | | | | | $ | 32,602 | | |
分發給成員
|
| | | | — | | | | | | — | | | | | | (69) | | | | | | — | | | | | | (69) | | |
Net income
|
| | | | — | | | | | | — | | | | | | 31,555 | | | | | | — | | | | | | 31,555 | | |
其他全面虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (26) | | | | | | (26) | | |
Period ended December 31, 2021
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | 31,486 | | | | | $ | (26) | | | | | $ | 64,062 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
For the year ended
December 31, 2020 |
| |||||||||
經營活動現金流: | | | | | | | | | | | | | | | | | | | | |
Net Income
|
| | | $ | 31,555 | | | | | | $ | 1,152 | | | | | $ | 1,111 | | |
將淨收入與使用的淨現金進行調整
in operating activities: |
| | | | | | | | | | | | | | | | | | | |
折舊及攤銷
|
| | | | 1,170 | | | | | | | 426 | | | | | | 1,335 | | |
經營性租賃使用權攤銷
assets |
| | | | 660 | | | | | | | 436 | | | | | | 1,519 | | |
Bad debt expense
|
| | | | 468 | | | | | | | 656 | | | | | | 4,502 | | |
外幣損失淨額
|
| | | | 17 | | | | | | | 1 | | | | | | 48 | | |
遞延所得税優惠
|
| | | | (292) | | | | | | | (67) | | | | | | (1,093) | | |
50%或50%以下所有權公司的淨收益中扣除税金的淨額
|
| | | | (962) | | | | | | | (57) | | | | | | (806) | | |
從持股50%或以下公司獲得的股息
|
| | | | 903 | | | | | | | — | | | | | | 553 | | |
經營性資產和負債變動:
|
| | | | | | | | | | | | | | | | | | | |
應收賬款增加
|
| | | | (4,472) | | | | | | | (4,274) | | | | | | (33,479) | | |
預付費用及其他增加(減少)
assets |
| | | | (379) | | | | | | | 8 | | | | | | 321 | | |
應付賬款、應計費用和其他負債增加
|
| | | | 8,051 | | | | | | | 4,858 | | | | | | 9,733 | | |
經營活動提供(使用)的現金淨額
|
| | | | 36,719 | | | | | | | 3,139 | | | | | | (16,256) | | |
投資活動現金流: | | | | | | | | | | | | | | | | | | | | |
購置房產和設備
|
| | | | (1,190) | | | | | | | (2) | | | | | | — | | |
業務收購,扣除收購現金後的淨額
|
| | | | — | | | | | | | — | | | | | | (970) | | |
投資活動中使用的淨現金
|
| | | | (1,190) | | | | | | | (2) | | | | | | (970) | | |
融資活動的現金流: | | | | | | | | | | | | | | | | | | | | |
SEACOR預付款的收益(付款),淨額
|
| | | | (39,779) | | | | | | | 1,872 | | | | | | 18,511 | | |
分發給成員
|
| | | | (69) | | | | | | | — | | | | | | (20) | | |
融資活動提供(使用)的現金淨額
|
| | | | (39,848) | | | | | | | 1,872 | | | | | | 18,491 | | |
匯率變動對現金的影響
|
| | | | (28) | | | | | | | 7 | | | | | | 63 | | |
現金淨增(減)
|
| | | | (4,347) | | | | | | | 5,016 | | | | | | 1,328 | | |
Cash, Beginning of Year
|
| | | | 6,898 | | | | | | | 1,882 | | | | | | 554 | | |
Cash, End of Year
|
| | | $ | 2,551 | | | | | | $ | 6,898 | | | | | $ | 1,882 | | |
| | |
April 15, 2021
|
| |||
現金和現金等價物
|
| | | $ | 6,898 | | |
貿易和其他應收賬款
|
| | | | 139,509 | | |
Other current assets
|
| | | | 699 | | |
Property and Equipment
|
| | | | 5 | | |
Right of use assets
|
| | | | 902 | | |
股權投資,預付款給持股50%或以下的公司
|
| | | | 1,236 | | |
| | |
April 15, 2021
|
| |||
Deferred Income Taxes
|
| | | | 1,160 | | |
Goodwill
|
| | | | — | | |
Intangible Assets
|
| | | | 11,200 | | |
Other Assets
|
| | | | 225 | | |
應付賬款和其他應計負債
|
| | | | (18,650) | | |
其他流動負債
|
| | | | (17,220) | | |
經營性租賃負債
|
| | | | (909) | | |
Advances from SEACOR
|
| | | | (90,206) | | |
Other Liabilities
|
| | | | (2,247) | | |
Fair value of net assets
|
| | | $ | 32,602 | | |
|
| | |
Successor
|
| | |
Predecessor
|
| ||||||
| | |
2021
|
| | |
2020
|
| ||||||
期初餘額
|
| | | $ | 596 | | | | | | $ | 434 | | |
以前在完成履約義務時確認的遞延收入
during the period |
| | | | (596) | | | | | | | (434) | | |
期間產生的合同淨負債
|
| | | | 626 | | | | | | | 596 | | |
Balance at end of period
|
| | | $ | 626 | | | | | | $ | 596 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
For the
year ended December 31, 2020 |
| |||||||||
與客户的合同收入: | | | | | | | | | | | | | | | | | | | | |
時間和材料合同
|
| | | $ | 104,258 | | | | | | $ | 23,621 | | | | | $ | 78,184 | | |
Per unit contracts
|
| | | | 50,841 | | | | | | | 438 | | | | | | — | | |
Retainer contracts
|
| | | | 9,020 | | | | | | | 3,457 | | | | | | 11,823 | | |
Other
|
| | | | 1,577 | | | | | | | 773 | | | | | | 2,473 | | |
| | | | $ | 165,696 | | | | | | $ | 28,289 | | | | | $ | 92,480 | | |
Successor
|
| | | | | | |
2022
|
| | | $ | 1,190 | | |
2023
|
| | | | 942 | | |
2024
|
| | | | 840 | | |
2025
|
| | | | 840 | | |
2026
|
| | | | 840 | | |
Years subsequent to 2026
|
| | | | 3,605 | | |
| | | | $ | 8,257 | | |
| | |
Predecessor
|
| |||
| | |
2020
|
| |||
貿易和其他應收賬款
|
| | | $ | 295 | | |
Other current assets
|
| | | | 103 | | |
Property and Equipment
|
| | | | 5 | | |
Intangible Assets
|
| | | | 3,078 | | |
應付賬款和其他應計負債(2)
|
| | | | (31) | | |
其他流動負債(2)
|
| | | | (2,113) | | |
Other Liabilities(2)
|
| | | | (367) | | |
Purchase price(3)
|
| | | $ | 970 | | |
Successor
|
| | | | | | |
2022
|
| | | $ | 632 | | |
2023
|
| | | | 639 | | |
2024
|
| | | | 646 | | |
2025
|
| | | | 652 | | |
2026
|
| | | | 660 | | |
Years subsequent to 2026
|
| | | | 333 | | |
| | | | | 3,562 | | |
Interest component
|
| | | | 414 | | |
| | | | | 3,148 | | |
長期經營租賃負債的當期部分
|
| | | | 507 | | |
長期經營租賃負債
|
| | | $ | 2,641 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
For the
year ended December 31, 2020 |
| |||||||||
經營租賃費用
|
| | | $ | 770 | | | | | | $ | 490 | | | | | $ | 1,519 | | |
短期租賃費用(租賃開始時租賃期限不超過12個月)
|
| | | | 172 | | | | | | | 46 | | | | | | 14 | | |
| | | | $ | 942 | | | | | | $ | 536 | | | | | $ | 1,533 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
For the
year ended December 31, 2020 |
| |||||||||
經營性租賃的經營性現金流出
|
| | | $ | 768 | | | | | | $ | 498 | | | | | $ | 1,707 | | |
以經營租賃換取的使用權資產
liabilities |
| | | $ | 2,965 | | | | | | $ | 17 | | | | | $ | (33) | | |
加權平均剩餘租賃期限,以年為單位
|
| | | | 5.5 | | | | | | | 0.6 | | | | | | 0.9 | | |
加權平均貼現率
|
| | | | 4.0% | | | | | | | 4.0% | | | | | | 4.0% | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
Year ended
December 31, 2020 |
| |||||||||
Statutory rate
|
| | | | 21.0% | | | | | | | 21.0% | | | | | | 21.0% | | |
不繳納美國所得税的海外收益
|
| | | | (21.0)% | | | | | | | (21.0)% | | | | | | (21.0)% | | |
外國税不能抵扣美國所得税
|
| | | | 17.3% | | | | | | | 13.4% | | | | | | (37.0)% | | |
| | | | | 17.3% | | | | | | | 13.4% | | | | | | (37.0)% | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||
| | |
2021
|
| | |
2020
|
| ||||||
Deferred tax assets: | | | | | | | | | | | | | | |
不允許的利息扣除結轉
|
| | | $ | 277 | | | | | | $ | 82 | | |
壞賬準備產生的暫時性差異
|
| | | | 1,168 | | | | | | | 998 | | |
Other
|
| | | | 7 | | | | | | | 13 | | |
遞延税金資產總額
|
| | | $ | 1,452 | | | | | | $ | 1,093 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
Year ended
December 31, 2020 |
| |||||||||
參與SEACOR員工福利計劃
|
| | | $ | 460 | | | | | | $ | 176 | | | | | $ | 509 | | |
參與SEACOR定義繳費計劃
|
| | | | 338 | | | | | | | 199 | | | | | | 499 | | |
參與SEACOR股票獎勵計劃
|
| | | | — | | | | | | | 269 | | | | | | 185 | | |
用於行政支持的共享服務分配
|
| | | | 791 | | | | | | | 346 | | | | | | 982 | | |
| | | | $ | 1,589 | | | | | | $ | 990 | | | | | $ | 2,175 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
April 15, 2021
through December 31, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |
For the
year ended December 31, 2020 |
| |||||||||
Income taxes paid
|
| | | $ | 2,216 | | | | | | $ | 817 | | | | | $ | 500 | | |
非現金投融資活動時間表: | | | | | | | | | | | | | | | | | | | | |
以經營性租賃負債換取(處置)使用權資產
|
| | | | 2,965 | | | | | | | 17 | | | | | | (33) | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
ASSETS
|
| | | | | | | | | | | | |
Current Assets: | | | | | | | | | | | | | |
Cash
|
| | | $ | 1,727 | | | | | $ | 2,551 | | |
Receivables:
|
| | | | | | | | | | | | |
2022年和2021年扣除壞賬準備後的貿易淨額分別為5515美元和5641美元
|
| | | | 115,483 | | | | | | 143,387 | | |
Other
|
| | | | 466 | | | | | | 102 | | |
Prepaid expenses
|
| | | | 443 | | | | | | 723 | | |
Other assets
|
| | | | 330 | | | | | | 354 | | |
Total current assets
|
| | | | 118,449 | | | | | | 147,117 | | |
物業和設備: | | | | | | | | | | | | | |
Historical Cost
|
| | | | 1,619 | | | | | | 1,224 | | |
累計折舊
|
| | | | (643) | | | | | | (347) | | |
淨資產和設備
|
| | | | 976 | | | | | | 877 | | |
經營性租賃使用權資產
|
| | | | 2,749 | | | | | | 3,138 | | |
股權投資,持股比例不超過50%的公司
|
| | | | 1,736 | | | | | | 1,297 | | |
無形資產,2022年累計攤銷淨額1,438美元和843美元
and 2021, respectively |
| | | | 9,762 | | | | | | 10,357 | | |
Deferred Income Taxes
|
| | | | 1,685 | | | | | | 1,452 | | |
Other Assets
|
| | | | 227 | | | | | | 225 | | |
| | | | $ | 135,584 | | | | | $ | 164,463 | | |
負債和會員權益
|
| | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
長期經營租賃負債的當期部分
|
| | | $ | 496 | | | | | $ | 507 | | |
應付賬款和應計費用
|
| | | | 23,011 | | | | | | 33,960 | | |
Contract liabilities
|
| | | | 5,650 | | | | | | 626 | | |
其他流動負債
|
| | | | 5,695 | | | | | | 10,725 | | |
流動負債總額
|
| | | | 34,852 | | | | | | 45,818 | | |
長期經營租賃負債
|
| | | | 2,266 | | | | | | 2,641 | | |
Advances from SEACOR
|
| | | | 19,397 | | | | | | 50,317 | | |
Other Liabilities
|
| | | | 1,629 | | | | | | 1,625 | | |
Total liabilities
|
| | | | 58,144 | | | | | | 100,401 | | |
Members’ Equity: | | | | | | | | | | | | | |
Common stock
|
| | | | 1 | | | | | | 1 | | |
新增實收資本
|
| | | | 32,601 | | | | | | 32,601 | | |
Retained earnings
|
| | | | 44,883 | | | | | | 31,486 | | |
其他全面虧損
|
| | | | (45) | | | | | | (26) | | |
Total members’ equity
|
| | | | 77,440 | | | | | | 64,062 | | |
| | | | $ | 135,584 | | | | | $ | 164,463 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
Six Months Ended
June 30, 2022 |
| |
April 15, 2021
through June 30, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |||||||||
Operating Revenues
|
| | | $ | 89,725 | | | | | $ | 37,341 | | | | | | $ | 28,289 | | |
Costs and Expenses: | | | | | | | | | | | | | | | | | | | | |
Operating
|
| | | | 60,161 | | | | | | 21,742 | | | | | | | 18,547 | | |
行政和一般事務
|
| | | | 12,484 | | | | | | 4,790 | | | | | | | 6,487 | | |
折舊及攤銷
|
| | | | 892 | | | | | | 249 | | | | | | | 426 | | |
| | | | | 73,537 | | | | | | 26,781 | | | | | | | 25,460 | | |
Operating Income
|
| | | | 16,188 | | | | | | 10,560 | | | | | | | 2,829 | | |
Other Income (Expense): | | | | | | | | | | | | | | | | | | | | |
SEACOR墊款的利息支出
|
| | | | (711) | | | | | | (1,001) | | | | | | | (767) | | |
SEACOR management fees
|
| | | | (1,465) | | | | | | (1,379) | | | | | | | (707) | | |
外幣收益(虧損)淨額
|
| | | | 89 | | | | | | 3 | | | | | | | (1) | | |
Other, net
|
| | | | 15 | | | | | | 6 | | | | | | | 13 | | |
| | | | | (2,072) | | | | | | (2,371) | | | | | | | (1,462) | | |
所得税前收入、費用和收益中的權益
of 50% or Less Owned Companies |
| | | | 14,116 | | | | | | 8,189 | | | | | | | 1,367 | | |
Income Tax Expense
|
| | | | 1,014 | | | | | | 723 | | | | | | | 272 | | |
50%及以下持股公司的股權前收益
|
| | | | 13,102 | | | | | | 7,466 | | | | | | | 1,095 | | |
50%或50%以下所有權公司的淨收益中扣除税金的淨額
|
| | | | 380 | | | | | | 234 | | | | | | | 57 | | |
Net Income
|
| | | | 13,482 | | | | | | 7,700 | | | | | | | 1,152 | | |
其他全面收益(虧損): | | | | | | | | | | | | | | | | | | | | |
外幣折算收益(虧損),税後淨額
|
| | | | (19) | | | | | | 148 | | | | | | | (54) | | |
Comprehensive Income
|
| | | $ | 13,463 | | | | | $ | 7,848 | | | | | | $ | 1,098 | | |
| | |
Witt O’Brien’s, LLC Members’ Equity
|
| |
Total
Equity |
| ||||||||||||||||||||||||
| | |
Common Stock
|
| |
Additional
Paid-In Capital |
| |
Retained
Earnings |
| |
Accumulated
Other Comprehensive Loss |
| ||||||||||||||||||
For the six months ended June 30, 2022 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
December 31, 2021
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | 31,486 | | | | | $ | (26) | | | | | $ | 64,062 | | |
分發給成員
|
| | | | — | | | | | | — | | | | | | (85) | | | | | | — | | | | | | (85) | | |
Net income
|
| | | | — | | | | | | — | | | | | | 13,482 | | | | | | — | | | | | | 13,482 | | |
其他全面虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (19) | | | | | | (19) | | |
June 30, 2022
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | 44,883 | | | | | $ | (45) | | | | | $ | 77,440 | | |
| | |
Witt O’Brien’s, LLC Members’ Equity
|
| |
Total
Equity |
| ||||||||||||||||||||||||
Predecessor
|
| |
Common Stock
|
| |
Additional
Paid-In Capital |
| |
Retained
Earnings |
| |
Accumulated
Other Comprehensive Loss |
| ||||||||||||||||||
For the Period January 1, 2021 through April 14,
2021 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
December 31, 2020
|
| | | $ | 1 | | | | | $ | 48,953 | | | | | $ | 13,885 | | | | | $ | (517) | | | | | $ | 62,322 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 1,152 | | | | | | — | | | | | | 1,152 | | |
其他全面虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (54) | | | | | | (54) | | |
Period Ended April 14, 2021
|
| | | $ | 1 | | | | | $ | 48,953 | | | | | $ | 15,037 | | | | | $ | (571) | | | | | $ | 63,420 | | |
| | |
Witt O’Brien’s, LLC Members’ Equity
|
| |
Total
Equity |
| ||||||||||||||||||||||||
Successor
|
| |
Common Stock
|
| |
Additional
Paid-In Capital |
| |
Retained
Earnings |
| |
Accumulated
Other Comprehensive Income |
| ||||||||||||||||||
For the Period April 15, 2021 through June 30, 2021
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
April 15, 2021
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | — | | | | | $ | — | | | | | $ | 32,602 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 7,700 | | | | | | — | | | | | | 7,700 | | |
其他綜合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 148 | | | | | | 148 | | |
Period Ended June 30, 2021
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | 7,700 | | | | | $ | 148 | | | | | $ | 40,450 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
Six Months Ended
June 30, 2022 |
| |
April 15, 2021
through June 30, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |||||||||
經營活動提供的現金淨額
|
| | | $ | 30,674 | | | | | $ | 8,303 | | | | | | $ | 3,139 | | |
投資活動現金流: | | | | | | | | | | | | | | | | | | | | |
購置房產和設備
|
| | | | (395) | | | | | | — | | | | | | | (2) | | |
投資活動中使用的淨現金
|
| | | | (395) | | | | | | — | | | | | | | (2) | | |
融資活動的現金流: | | | | | | | | | | | | | | | | | | | | |
SEACOR預付款的收益(付款),淨額
|
| | | | (30,909) | | | | | | (12,848) | | | | | | | 1,872 | | |
分發給成員
|
| | | | (85) | | | | | | — | | | | | | | — | | |
融資活動提供(使用)的現金淨額
|
| | | | (30,994) | | | | | | (12,848) | | | | | | | 1,872 | | |
匯率變動對現金的影響
|
| | | | (109) | | | | | | (9) | | | | | | | 7 | | |
現金淨增(減)
|
| | | | (824) | | | | | | (4,554) | | | | | | | 5,016 | | |
Cash, Beginning of Year
|
| | | | 2,551 | | | | | | 6,898 | | | | | | | 1,882 | | |
Cash, End of Year
|
| | | $ | 1,727 | | | | | $ | 2,344 | | | | | | $ | 6,898 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
Six Months Ended
June 30, 2022 |
| |
April 15, 2021
through June 30, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |||||||||
期初餘額
|
| | | $ | 626 | | | | | $ | 7,156 | | | | | | $ | 596 | | |
以前在完成時確認的遞延收入
期間的履約義務 |
| | | | (312) | | | | | | (2,054) | | | | | | | (174) | | |
期間產生的合同淨負債
|
| | | | 5,336 | | | | | | 691 | | | | | | | 6,734 | | |
Balance at end of period
|
| | | $ | 5,650 | | | | | $ | 5,793 | | | | | | $ | 7,156 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
Six Months Ended
June 30, 2022 |
| |
April 15, 2021
through June 30, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |||||||||
與客户的合同收入: | | | | | | | | | | | | | | | | | | | | |
時間和材料合同
|
| | | $ | 68,522 | | | | | $ | 24,176 | | | | | | $ | 23,621 | | |
Per unit contracts
|
| | | | 13,162 | | | | | | 10,241 | | | | | | | 438 | | |
Retainer contracts
|
| | | | 6,814 | | | | | | 2,518 | | | | | | | 3,457 | | |
Other
|
| | | | 1,227 | | | | | | 406 | | | | | | | 773 | | |
| | | | $ | 89,725 | | | | | $ | 37,341 | | | | | | $ | 28,289 | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||||||||
| | |
Six Months Ended
June 30, 2022 |
| |
April 15, 2021
through June 30, 2021 |
| | |
January 1, 2021
through April 14, 2021 |
| |||||||||
經營租賃費用
|
| | | $ | 316 | | | | | $ | 311 | | | | | | $ | 490 | | |
短期租賃費用(租賃開始時租賃期限不超過12個月)
|
| | | | 109 | | | | | | 42 | | | | | | | 46 | | |
| | | | $ | 425 | | | | | $ | 353 | | | | | | $ | 536 | | |
|
經營性租賃的經營性現金流出
|
| | | $ | 313 | | |
|
以經營性租賃負債換取的使用權資產
|
| | | $ | (132) | | |
|
加權平均剩餘租賃期限,以年為單位
|
| | | | 5.0 | | |
|
加權平均貼現率
|
| | | | 4.0% | | |
|
Statutory rate
|
| | | | 21.0% | | |
|
不繳納美國所得税的海外收益
|
| | | | (21.0)% | | |
|
外國税不能抵扣美國所得税
|
| | | | 22.9% | | |
| | | | | | 22.9% | | |
|
參與SEACOR員工福利計劃
|
| | | $ | 3,502 | | |
|
參與SEACOR定義繳費計劃
|
| | | | 528 | | |
|
用於行政支持的共享服務分配
|
| | | | 408 | | |
| | | | | $ | 4,438 | | |
|
Exhibit
No. |
| |
Description
|
|
| 2.1 | | | 惠普、本公司、合併子公司、Emergencia和Ambipar之間的業務合併協議,日期為2022年7月5日(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件A合併而成)。 | |
| 2.2 | | | 惠普公司和公司之間的第一份合併計劃,日期為2023年3月3日(通過引用殼牌公司2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.2合併而成)。 | |
| 2.3 | | | 合併子公司和公司之間的第二份合併計劃,日期為2023年3月3日(通過引用殼牌公司2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.3併入)。 | |
| 3.1 | | | 修訂和重新修訂的公司組織章程大綱和章程,日期為2023年3月3日(通過參考殼牌公司2023年3月7日提交給美國證券交易委員會的20-F表報告附件1.1(文件編號001-41638)合併)。 | |
| 4.1 | | | HPX與大陸股票轉讓與信託公司簽訂的、日期為2020年7月15日的認股權證協議(通過引用HPX於2020年7月21日提交的8-K表格(文件編號001-39382)當前報告的附件4.1併入)。 | |
| 4.2* | | | 公司授權書樣本。 | |
| 4.3* | | | 董事限售股獎勵協議。 | |
| 4.4* | | | 限制性股票單位修正案。 | |
| 5.1* | | | 開曼羣島開曼羣島法律顧問Carey Olsen Cayman Limited對所登記證券的有效性的意見。 | |
| 5.2* | | | Simpson Thacher&Bartlett LLP的觀點。關於根據紐約法律登記的認股權證的有效性。 | |
| 10.1 | | | HPX、其董事、保薦人、本公司和Emergencia之間於2022年7月5日簽署的保薦函協議(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件E而併入)。 | |
| 10.2 | | | 投票和支持協議,日期為2022年7月5日,由惠普公司和Ambipar公司簽訂(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件F併入)。 | |
| 10.3 | | | Ambipar認購協議,日期為2022年7月5日,由惠普、本公司和Ambipar(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件G合併而成)。 | |
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Exhibit
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Description
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| 10.4 | | | 機會認購協議,日期為2022年7月5日,由惠普、本公司和機會(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件H合併而成)。 | |
| 10.5 | | | 由惠普證券交易所與其簽署的認購方簽署的認購協議格式(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件I而併入)。 | |
| 10.6 | | | 天鵝座認購協議,日期為2022年12月8日,由惠普、本公司和天鵝座基金圖標(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件T合併而成)。 | |
| 10.7 | | | 公司間貸款協議,日期為2022年7月5日,由Ambipar和Emergencia簽訂(通過引用F-4表格註冊説明書的委託書/招股説明書附件10.5併入(檔案)。第333-268795號),2023年1月30日向美國證券交易委員會提交)。 | |
| 10.8 | | | 本公司、保薦人、Ambipar、Opportunity和某些其他股東簽署的於2022年7月5日簽署的投資者權利協議(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件M合併)。 | |
| 10.9 | | | 《成本分攤協議》,日期為2023年3月3日,由Ambipar公司、Emergencia公司及其某些子公司簽訂(合併內容參考殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表格報告(文件編號001-41638)附件4.12)。 | |
| 10.10 | | | 主要下行保護協議,日期為2022年7月6日,由本公司、保薦人Ambipar、管道投資者(星座基金除外)、Genome、Gannett Peek和Cygnus(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託聲明/招股説明書附件O合併而成)。 | |
| 10.11 | | | XP下行保護協議,日期為2022年7月5日,由本公司、Ambipar、保薦人和XP非贖回股東之間修訂並於2022年11月24日重新聲明(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件P而併入)。 | |
| 10.12 | | | 星座下行保護協議,日期為2022年11月24日,由本公司、Ambipar、保薦人和星座基金之間簽訂(通過參考2023年1月30日提交給美國證券交易委員會的F-4表格註冊説明書(文件編號333-268795)的委託書/招股説明書附件Q合併)。 | |
| 10.13 | | | 2023年應急響應綜合激勵計劃,日期為2023年3月3日(通過引用附件4.16併入殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)中)。 | |
| 10.14 | | | 商標許可協議,日期為2023年3月3日,由Emergencia和Ambipar簽訂(通過引用殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表格報告(文件編號001-41638)的附件4.17而併入)。 | |
| 10.15# | | | WOB賣方、Seacor和Ambipar USA之間的買賣協議,日期為2022年9月13日(通過引用代理聲明的附件10.38併入F-4表格的註冊聲明(文件)中的招股説明書。第333-268795號),2023年1月30日向美國證券交易委員會提交)。 | |
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Exhibit
No. |
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Description
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| 10.16 | | | 小Tércio Borlanhi與公司之間的賠償協議,日期為2023年3月3日(通過引用殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.19而併入)。 | |
| 10.17 | | | 伊扎貝爾·克里斯蒂娜·安德烈奧蒂·克魯茲·德·奧利維拉與公司簽訂的賠償協議,日期為2023年3月3日(合併內容參考殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表格報告(文件編號001-41638)附件4.20)。 | |
| 10.18 | | | 亞歷山德拉·貝薩·阿爾維斯·德梅洛與公司之間的賠償協議,日期為2023年3月3日(通過引用殼牌公司2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.21而併入)。 | |
| 10.19 | | | 蒂亞戈·達·科斯塔·席爾瓦與公司簽訂的賠償協議,日期為2023年3月3日(引用殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.22)。 | |
| 10.20 | | | 瑪麗安娜·洛約拉·費雷拉·斯加比與公司簽訂的賠償協議,日期為2023年3月3日(引用殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.23)。 | |
| 10.21 | | | 卡洛斯·奧古斯托·里昂·皮亞尼與殼牌公司簽訂的賠償協議,日期為2023年3月3日(引用殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.24)。 | |
| 10.22 | | | 維克多·阿爾梅達與公司簽訂的賠償協議,日期為2023年3月3日(通過參考2023年3月7日提交給美國證券交易委員會的殼牌公司20-F報表(文件編號001-41638)附件4.25併入)。 | |
| 10.23 | | | 尤里·凱瑟曼公司和公司之間的賠償協議,日期為2023年3月3日(通過引用殼牌公司2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.26而併入)。 | |
| 10.24 | | | Rafael Espírito Santo和公司之間的賠償協議,日期為2023年3月3日(引用殼牌公司2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.27)。 | |
| 10.25 | | | Guilherme Patini Borlanhi與公司簽訂的賠償協議,日期為2023年3月3日(引用殼牌公司於2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.28)。 | |
| 10.26 | | | 佩德羅·彼得森和公司之間的賠償協議,日期為2023年3月3日(通過引用殼牌公司2023年3月7日提交給美國證券交易委員會的20-F表報告(文件編號001-41638)的附件4.29而併入)。 | |
| 21.1 | | | 公司子公司清單(參照2023年1月30日提交給美國證券交易委員會的F-4表格登記説明書附件21.1(文件編號333-268795)合併)。 | |
| 23.1* | | | HPX的獨立註冊會計師事務所Marcum LLP同意。 | |
| 23.2* | | | BDO RCS審計師獨立會計師事務所SS同意,該事務所是Emergencia獨立註冊會計師事務所。 | |
| 23.3* | | | Witt O‘Brien’s,LLC的獨立註冊公共會計師均富律師事務所同意。 | |
| 23.4* | | | 凱瑞·奧爾森開曼有限公司同意(作為附件5.1的一部分)。 | |
| 23.5* | | | Simpson Thacher&Bartlett LLP同意(作為附件5.2的一部分)。 | |
| 24.1* | | | 授權書(包括在本註冊聲明的簽名頁上)。 | |
| 107.1* | | | 備案費表的計算。 | |
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Signature
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Title
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Date
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/s/ Yuri Keiserman
Yuri Keiserman
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首席執行官
(首席執行官) |
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March 13, 2023
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/s/ Rafael Espírito Santo
Rafael Espírito Santo
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首席財務官
(首席財務官) |
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March 13, 2023
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/s/ Tércio Borlenghi Junior
Tércio Borlenghi Junior
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董事會主席
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March 13, 2023
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/s/Izabel Cristina Andriotti Cruz de Oliveira
Izabel Cristina Andriotti Cruz de Oliveira
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| | Director | | |
March 13, 2023
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/s/Alessandra Bessa Alves de Melo
Alessandra Bessa Alves de Melo
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| | Director | | |
March 13, 2023
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/s/ Thiago da Costa Silva
Thiago da Costa Silva
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| | Director | | |
March 13, 2023
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/s/Mariana Loyola Ferreira Sgarbi
瑪麗安娜·洛約拉·費雷拉·斯加比
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| | Director | | |
March 13, 2023
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Signature
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Title
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Date
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/s/ Carlos Piani
Carlos Piani
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| | Director | | |
March 13, 2023
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/s/ Victor Almeida
Victor Almeida
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| | Director | | |
March 13, 2023
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