|
The Cayman Islands
|
| |
6199
|
| |
N/A
|
|
|
(州または他の管轄
会社や組織) |
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(主要標準工業
分類コード番号) |
| |
(I.R.S. Employer
Identification No.) |
|
|
Grenfel Calheiros, Esq.
Simpson Thacher&Barlett LLP 平均.ジュゼリノ·クビチェク大統領1455, 12th floor São Paulo, SP, Brazil, 04543-011 Tel: +55 11-3546 1000 |
| |
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 | | |
財務諸表展示
|
| | | | iii | | |
GAAPと非GAAPの財務指標に関する重要な情報
|
| | | | v | | |
Industry and Market Data
|
| | | | vii | | |
前向き陳述に関する戒め声明
|
| | | | viii | | |
Frequently Used Terms
|
| | | | x | | |
Prospectus Summary
|
| | | | 1 | | |
The Offering
|
| | | | 14 | | |
選定された履歴財務データ
|
| | | | 17 | | |
Risk Factors
|
| | | | 22 | | |
Capitalization
|
| | | | 75 | | |
監査されていない形で簡単に合併財務情報
|
| | | | 76 | | |
Use of Proceeds
|
| | | | 100 | | |
Dividend Policy
|
| | | | 101 | | |
Business
|
| | | | 102 | | |
経営陣の財務状況と経営成果の検討と分析
|
| | | | 128 | | |
Management
|
| | | | 148 | | |
役員報酬
|
| | | | 154 | | |
証券の実益所有権
|
| | | | 155 | | |
証券保有者
の売却
|
| | | | 157 | | |
ある関係と関連先取引
|
| | | | 161 | | |
証券説明
|
| | | | 168 | | |
将来の販売条件を満たす証券
|
| | | | 187 | | |
Taxation
|
| | | | 190 | | |
Plan of Distribution
|
| | | | 198 | | |
製品に関する費用
|
| | | | 202 | | |
Legal Matters
|
| | | | 203 | | |
Experts
|
| | | | 204 | | |
民事責任と送達エージェントの米国での実行可能
|
| | | | 205 | | |
どこでもっと情報を見つけることができますか
|
| | | | 206 | | |
財務諸表インデックス
|
| | | | F-1 | | |
| | |
9月30日までの9ヶ月
|
| |||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
Varation
|
| ||||||||||||
| | |
(Unaudited)
|
| |||||||||||||||||||||
| | |
(in US$ millions)(1)
|
| |
(in R$ millions)
|
| |
%
|
| |||||||||||||||
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)% | | |
所得税と社会貢献
|
| | | | (5.0) | | | | | | (27.0) | | | | | | (32.6) | | | | | | (17.3)% | | |
| | |
For the six months ended June 30,
|
| |
For the year ended December 31,
|
| ||||||||||||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Audited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions)(1)
|
| |
(in R$ millions)
|
| |
(in US$ millions)(1)
|
| |
(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
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
販売、一般と行政費用
|
| | | | (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 | | |
所得税と社会貢献
|
| | | | (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
|
| |
2022
|
| |
2021
|
| |
2020
|
| ||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Audited Combined)
|
| ||||||||||||||||||
| | |
(in US$ millions)(1)
|
| |
(in R$ millions)
|
| |
(in R$ millions)
|
| |||||||||||||||
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 | | |
株主権益と負債の合計
|
| | | | 344.8 | | | | | | 1,806.1 | | | | | | 1,431.1 | | | | | | 600.7 | | |
| | |
For the six months ended June 30,
|
| |
For the year ended December 31,
|
| ||||||||||||||||||||||||||||||
| | |
2022
|
| |
2022
|
| |
2021
|
| |
2021
|
| |
2021
|
| |
2020
|
| ||||||||||||||||||
| | |
(Unaudited Consolidated)
|
| |
(Audited Combined)
|
| ||||||||||||||||||||||||||||||
| | |
(in US$ millions)(1)
|
| |
(in R$ millions)
|
| |
(in US$ millions)(1)
|
| |
(in R$ millions)
|
| ||||||||||||||||||||||||
経営活動による純現金
|
| | | | 16.8 | | | | | | 87.8 | | | | | | 31.0 | | | | | | 12.3 | | | | | | 64.3 | | | | | | 32.5 | | |
投資活動に使用する現金純額
|
| | | | (49.5) | | | | | | (259.2) | | | | | | (256.6) | | | | | | (85.6) | | | | | | (448.4) | | | | | | (117.7) | | |
融資活動による純現金
|
| | | | 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% | | | | | | (5個は適用されない)) | | | | | | 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 | | |
(+)所得税と社会貢献
|
| | | | 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 | | |
(+)減価償却と償却費用
|
| | | | 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 | | |
(+)所得税と社会貢献
|
| | | | 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 | | |
(+)減価償却および償却
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 | | |
(-)不動産、建屋と設備および無形資産の購入
|
| | | | 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% | | |
| | |
6月30日および6月30日までの6ヶ月,
|
| |
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) | | |
税引後純営業利益(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 | | | | | | — | | | | | | — | | | | | | — | | |
(+)関連側融資負債(非流動)
|
| | | | 69.7 | | | | | | 365.1 | | | | | | 92.1 | | | | | | 482.2 | | | | | | 54.2 | | |
(+)買収投資による債務(流れと非流動)
|
| | | | 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 | | |
(-)関連側融資資産(現在
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)
|
| |||||||||
現金と現金等価物
|
| | | | 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
|
| |
ローンと融資-非流動
|
| | | | 131.0 | | | | | | 673.4 | | |
Debentures – noncurrent
|
| | | | 330.2 | | | | | | 330.2 | | |
賃貸負債-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 | | |
新規実収資本
|
| | | | — | | | | | | 959.0 | | |
累積並進調整
|
| | | | (72.0) | | | | | | (72.0) | | |
Reserves
|
| | | | 78.7 | | | | | | 78.7 | | |
利益剰余金(損失)
|
| | | | 78.3 | | | | | | (148.6) | | |
非持株権
|
| | | | 40.2 | | | | | | 40.2 | | |
Total equity
|
| | | | 387.1 | | | | | | 1,099.8 | | |
Total capitalization
|
| | | | 933.5 | | | | | | 2,203.1 | | |
成約時の形式株式資本化(1)
|
| |
Class A and
Class B Ordinary Shares |
| |
%
|
| ||||||
| | |
(in millions)
|
| | | | | | | |||
Ambipar(2) | | | | | 39.23 | | | | | | 70.8% | | |
HPX公衆株主(発起人及びその付属会社を除く)(
内部の人とラファエル·ド·サルバドール·グリソリア)゚(3) |
| | | | 0.96 | | | | | | 1.7% | | |
スポンサーとその付属会社(内部関係者とラファエル·ド·サルバドール·グリソリアからなる)≡(4)
|
| | | | 1.92 | | | | | | 3.5% | | |
PIPE Investors(5)(6)
|
| | | | 13.32 | | | | | | 24.0% | | |
取引完了時に発行された会社普通株総数
|
| | | | 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) |
| |||||||||||||||||||||||||||
現金と現金等価物
|
| | | 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 | | |
貿易とその他の売掛金
|
| | | | 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 | | |
その他のアカウント等価物
|
| | | | 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 | | |
信託口座に保有する有価証券
|
| | | | — | | | | | | 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 | | |
非流動資産合計
|
| | | | 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
|
| | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | |
売掛金と売掛金
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 | | |
当期所得税と社会税
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 | | |
買収投資による債務
|
| | | | 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 | | |
流動負債総額
|
| | | | 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 | | |
延期引受料
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 | | |
繰延所得税と社会貢献
|
| | | | 35,832 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 35,832 | | | | | | 6,841 | | |
買収投資による債務
|
| | | | 134,482 | | | | | | — | | | | | | — | | | | | | — | | | | | | | |
|
—
|
| | | | | | |
|
—
|
| | | | | | | | — | | | | | | 134,482 | | | | | | 25,674 | | |
応急準備
|
| | | | 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 | | |
株主権益(損失)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
株式(歴史)
|
| | | | 261,920 | | | | | | — | | | | | | 5 | | | | | | (261,920) | | | |
i
|
| | |
|
—
|
| | | | | | |
|
(5)
|
| | |
B
|
| | | | — | | | | | | — | | | | | | — | | |
Preference shares, $0.0001 par value
(換算同値類 being R$0.0005); 5,000,000 shares authorized; none issued and outstanding |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | |
Class A ordinary shares, $0.0001
額面(換算同値 par value being R$0.0005); 500,000,000 shares authorized; 未発行かつ未償還債券 (excluding 25,300,000 shares として償還されるかもしれない とする of June 30, 2022(3) |
| | | | — | | | | | | — | | | | | | — | | | | | | 26 | | | |
f, j, k
|
| | |
|
314
|
| | |
n
|
| | |
|
—
|
| | | | | | | | — | | | | | | 340 | | | | | | 65 | | |
| | |
Emergencia
Historical (IFRS) |
| |
HPX
Historical (IFRS, See Note 2 for U.S. GAAP to IFRS Conversion) |
| |
Witt
O’Brien’s Historical (IFRS, See Note 4 for U.S. GAAP to IFRS Conversion) |
| |
Transaction
Accounting Adjustments |
| | | | |
Financing
Adjustments(1) |
| | | | | | | |
Witt O’Brien’s
Transaction Accounting Adjustments (See Note 5) |
| | | | | | | |
Witt
O’Brien’s Financing Adjustments |
| |
Pro Forma
Combined |
| |
Pro Forma
Combined In US$ Thousands(2) |
| ||||||||||||||||||||||||
Class B ordinary shares,
$0.0001 par value (converted 同値リテラルは である R$0.0005); 50,000,000 shares authorized; 6,305,000 shares 現在 発行と未償還 June 30, 2022 |
| | | | — | | | | | | 3 | | | | | | — | | | | | | 241,984 | | | |
i, j
|
| | | | 139 | | | | | | n | | | |
—
|
| | | | | | | | | | — | | | | | | 242,126 | | | | | | 46,225 | | |
新規実収資本
|
| | | | — | | | | | | — | | | | | | 256,416 | | | | | | 108,249 | | | |
c(i), c(ii),
e, f, g,
k, l, m
|
| | | | 863,817 | | | | | | n | | | |
(269,511)
|
| | | | B | | | | | | — | | | | | | 958,971 | | | | | | 183,080 | | |
将来の増資のための前借り資金
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | |
Profit reserves
|
| | | | 179,679 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | 179,679 | | | | | | 34,303 | | |
Capital transactions
|
| | | | (101,997) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | (101,997) | | | | | | (19,473) | | |
株式推定値調整
|
| | | | 984 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | | | | | | | — | | | | | | 984 | | | | | | 188 | | |
累積並進調整
|
| | | | (71,994) | | | | | | — | | | | | | (3,222) | | | | | | — | | | | | | | | | — | | | | | | | | | |
3,222
|
| | | | B | | | | | | — | | | | | | (71,994) | | | | | | (13,745) | | |
利益剰余金(損失)
|
| | | | 78,285 | | | | | | (74,532) | | | | | | 311,687 | | | | | | (152,377) | | | |
k, l, m
|
| | | | — | | | | | | | | | |
(311,687)
|
| | | | | | | | | | — | | | | | | (148,624) | | | | | | (28,374) | | |
非持株権益
|
| | | | 40,173 | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | |
—
|
| | | | B | | | | | | | | | | | | 40,173 | | | | | | 7,670 | | |
株主権益(損失)合計
|
| | | | 387,050 | | | | | | (74,529) | | | | | | 564,886 | | | | | | (64,038) | | | | | | | | | 864,270 | | | | | | | | | |
(577,981)
|
| | | | | | | | | | — | | | | | | 1,099,658 | | | | | | 209,939 | | |
総負債、普通株式の償還と株主権益
(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 | | |
サービス提供コスト
|
| | | | (520,041) | | | | | | — | | | | | | (305,512) | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | (825,553) | | | | | | (162,567) | | |
Gross profit
|
| | | | 134,485 | | | | | | — | | | | | | 150,134 | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | | | | 284,619 | | | | | | 56,046 | | |
運営費用 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
販売、一般と行政費用
|
| | | | (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) | | |
経営利息収入
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) | | |
当期所得税と社会税
contribution |
| | | | (14,685) | | | | | | — | | | | | | (6,333) | | | | | | — | | | | | | | | | — | | | | | | 1,482 | | | |
C
|
| | | | 4,942 | | | |
ee
|
| | | | (14,594) | | | | | | (2,874) | | |
繰延所得税と社会税
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) | | |
応占利益(損失): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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) | | |
非持株権益
|
| | | R$ | 4,096 | | | | | R$ | — | | | | | R$ | — | | | | | R$ | — | | | |
dd
|
| | | R$ | — | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | 4,096 | | | | | $ | 805 | | |
基本重みと希釈重み
平均流通株, Class A ordinary shares |
| | | | | | | | | | 25,300,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 16,195,105 | | | | | | 16,195,105 | | |
A類普通株1株当たり基本および希薄利益(損失)
|
| | | | | | | | | R$ | 0.91 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | R$ | (1.15) | | | | | $ | (0.23) | | |
基本重みと希釈重み
平均流通株, Class B ordinary shares |
| | | | | | | | | | 6,305,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 39,234,746 | | | | | | 39,234,746 | | |
普通株、B類普通株1株当たり基本および希薄利益(損失)
|
| | | | | | | | | 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 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
販売、一般と行政費用
|
| | | | (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) | | |
営業銀行口座利息収入
|
| | | | 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 | | |
所得税と社会貢献
|
| | | | (37,860) | | | | | | — | | | | | | (11,843) | | | | | | — | | | | | | | |
|
—
|
| | | | | 3,135 | | | |
C
|
| | | | 10,501 | | | |
ee
|
| | | | (36,067) | | | | | | (6,685) | | |
繰延所得税と社会貢献
|
| | | | — | | | | | | — | | | | | | 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 | | |
応占利益: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
非持株権益
|
| | | R$ | 7,025 | | | | | R$ | — | | | | | R$ | — | | | | | R$ | (3,638) | | | |
dd
|
| | | R$ | — | | | | | R$ | — | | | | | | | | R$ | — | | | | | | | | R$ | 3,387 | | | | | $ | 626 | | |
基本重みと希釈重み
平均流通株, Class A ordinary shares |
| | | | | | | | | | 25,300,000 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 16,195,105 | | | | | | 16,195,105 | | |
基本と希薄利益(損失)
per ordinary share, Class A ordinary shares |
| | | | | | | | | R$ | 1.62 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | R$ | 1.11 | | | | | $ | 0.21 | | |
基本重みと希釈重み
平均流通株, Class B ordinary shares |
| | | | | | | | | | 6,305,055 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 39,234,746 | | | | | | 39,234,746 | | |
基本と希薄利益(損失)
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 |
| |||
HPX買収の公開と保険者持分ツールの公正価値(1)
|
| | | R$ | 149,352 | | |
減算:株式を稼ぐ公正価値
|
| | | | 44,654 | | |
HPXを買収するために発行された株式ツールの公正価値(2)
|
| | | | 104,698 | | |
Net Liabilities of HPX as of June 30, 2022(3)(4)(5)
|
| | | | (26,912) | | |
減少:HPXの取引コスト
|
| | | | 94,284 | | |
HPX 2022年6月30日現在の調整後純資産/(負債)
|
| | | | (121,196) | | |
上場サービス国際財務報告基準2課金
|
| | | 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) |
| |||
非日常的取引コスト
|
| |
(c)(i)
|
| | | R$ | (43,686) | | |
非日常的取引コスト
|
| |
(c)(ii)
|
| | | | (49,761) | | |
延期引受料決済
|
| |
(e)
|
| | | | 46,382 | | |
永久権益負債
|
| |
(f)
|
| | | | 47,592 | | |
Earnout Shares
|
| |
(g)
|
| | | | (44,654) | | |
RSU compensation
|
| |
(k)
|
| | | | 1,015 | | |
過去累計赤字を解消
|
| |
(l)
|
| | | | (74,532) | | |
Description
|
| |
Reference
|
| |
Amount
(in thousands of reais) |
| |||
IFRS 2 listing expense
|
| |
(m)
|
| | | | 225,893 | | |
追加実収資本調整
|
| | | | | | 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 | | |
永久権益負債
|
| |
(f)
|
| | | | 918,105 | | | | | | 25 | | | | | | — | | |
B類普通株式
を発行する
|
| |
(i)
|
| | | | 34,184,746 | | | | | | — | | | | | | 241,984 | | |
B類普通株をA類普通株
に変換する
|
| |
(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の取引コスト
|
| | | | 94,284 | | | | | | 100,449 | | |
HPX調整後純負債
|
| | | | (121,196) | | | | | | (160,137) | | |
上場サービス国際財務報告基準2課金
|
| | | R$ | 225,894 | | | | | R$ | 269,318 | | |
(単位:キロレアル,共有データを除く)
|
| |
Six Months
ended June 30, 2022 |
| |
Year Ended
December 31, 2021 |
| ||||||
Pro forma net income (loss)
|
| | | R$ | (63,958) | | | | | R$ | 61,552 | | |
基本と希釈後の加重平均流通株、A類とB類普通株
|
| | | | 55,429,851 | | | | | | 55,429,851 | | |
1株当たり純収益(損失)−基本と希釈後A類とB類普通株
|
| | | R$ | (1.15) | | | | | R$ | 1.11 | | |
加重平均流通株-基本と希釈、A類とB類普通株(1)
|
| | | | | | | | | | | | |
Ambipar(2) | | | | | 39,234,746 | | | | | | 39,234,746 | | |
HP公衆株主(スポンサーとその付属会社(内部関係者とラファエル·ド·サルバドール·グリソリアを含む))゚(3)
|
| | | | 955,205 | | | | | | 955,205 | | |
(単位:キロレアル,共有データを除く)
|
| |
Six Months
ended June 30, 2022 |
| |
Year Ended
December 31, 2021 |
| ||||||
スポンサーとその付属会社(内部関係者とラファエル·ド·サルバドールからなる)
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 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
信託口座に保有する有価証券
|
| | | $ | 253,381 | | | | | R$ | 1,327,212 | | | | | R$ | — | | | | | | | | R$ | 1,327,212 | | |
非流動資産合計
|
| | |
|
253,381
|
| | | |
|
1,327,212
|
| | | | | — | | | | | | | |
|
1,327,212
|
| |
Current Assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Prepaid expenses
|
| | | | 58 | | | | | | 302 | | | | | | — | | | | | | | | | 302 | | |
現金と現金等価物
|
| | | | 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 | | |
負債と株主赤字
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
株主損失 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Class B ordinary shares, $0.0001 par
価値(換算同値類 value being R$0.0005); 50,000,000 shares authorized; 6,305,000 shares 現在 発行と未償還 June 30, 2022 |
| | | | 1 | | | | | | 3 | | | | | | — | | | | | | | | | 3 | | |
Accumulated deficit
|
| | | | (14,229) | | | | | | (74,532) | | | | | | — | | | | | | | | | (74,532) | | |
株主損失総額
|
| | | | (14,229) | | | | | | (74,529) | | | | | | — | | | | | | | | | (74,529) | | |
支払いの引き受けと、または事項 | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
償還可能なA類普通株は、2022年6月30日現在償還価値で2530万株と計算される
|
| | | | 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 | | |
延期引受料に対応
|
| | | | 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 | | |
売掛金と売掛金
expenses |
| | | | 682 | | | | | | 3,576 | | | | | | — | | | | | | | | | 3,576 | | |
Accrued offering costs
|
| | | | 160 | | | | | | 837 | | | | | | — | | | | | | | | | 837 | | |
流動負債総額
|
| | | | 1,542 | | | | | | 8,080 | | | | | | — | | | | | | | | | 8,080 | | |
Total Liabilities
|
| | | $ | 15,065 | | | | | R$ | 78,909 | | | | | R$ | 1,327,212 | | | | | | | | R$ | 1,406,121 | | |
総負債と株主損失
|
| | | $ | 254,218 | | | | | R$ | 1,331,592 | | | | | R$ | — | | | | | | | | R$ | 1,331,592 | | |
までの6ヶ月 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) |
| |||||||||||||||
運営と結成コスト
|
| | | $ | 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.BB | | | | | | 47,359 | | |
権利証負債公正価値変動
|
| | | | 8,982 | | | | | | 45,612 | | | | | | (45,612) | | | | | | BB.BB | | | | | | — | | |
信託口座に持っている有価証券が稼いだ利息
|
| | | | 344 | | | | | | 1,747 | | | | | | (1,747) | | | | | | BB.BB | | | | | | — | | |
Net income (loss)
|
| | | $ | 5,594 | | | | | R$ | 28,407 | | | | | R$ | — | | | | | | | | | | | R$ | 28,407 | | |
までの12ヶ月 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) |
| |||||||||||||||
運営と結成コスト
|
| | | $ | 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.BB | | | | | | 56,969 | | |
権利証負債公正価値変動
|
| | | | 10,533 | | | | | | 56,832 | | | | | | (56,832) | | | | | | BB.BB | | | | | | — | | |
有価証券の利子収入
信託口座に保有している証券 |
| | | | 25 | | | | | | 137 | | | | | | (137) | | | | | | BB.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年と2021年の不良債権準備後の貿易純額はそれぞれ5515ドルと5641ドル
|
| | | | 115,483 | | | | | | 604,900 | | | | | | (604,900) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Other
|
| | | | 466 | | | | | | 2,441 | | | | | | (2,441) | | | | | | — | | | | | | — | | | | | | | | | — | | |
貿易とその他の売掛金
|
| | | | — | | | | | | — | | | | | | 607,341 | | | | | | 607,341 | | | | | | (2,441) | | | |
(b)
|
| | | | 604,901 | | |
Prepaid expenses
|
| | | | 443 | | | | | | 2,320 | | | | | | — | | | | | | 2,320 | | | | | | (1,289) | | | |
(b)
|
| | | | 1,031 | | |
その他の売掛金
|
| | | | — | | | | | | — | | | | | | 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) | | | | | | — | | | | | | — | | | | | | | | | — | | |
減価償却累計
|
| | | | (643) | | | | | | (3,368) | | | | | | 3,368 | | | | | | — | | | | | | — | | | | | | | | | — | | |
純資産と設備
|
| | | | 976 | | | | | | 5,112 | | | | | | (5,112) | | | | | | — | | | | | | — | | | | | | | | | — | | |
財産、工場と設備
|
| | | | — | | | | | | — | | | | | | 5,112 | | | | | | 5,112 | | | | | | 14,525 | | | |
(b), (c)
|
| | | | 19,637 | | |
経営的リース使用権資産
|
| | | | 2,749 | | | | | | 14,399 | | | | | | — | | | | | | 14,399 | | | | | | (14,399) | | | |
(b)
|
| | | | — | | |
株式投資で、持ち株比率が50%以下の会社
|
| | | | 1,736 | | | | | | 9,093 | | | | | | (9,093) | | | | | | — | | | | | | — | | | | | | | | | — | | |
無形資産は、2022年と2021年にそれぞれ1,438ドルと843ドルを累計償却した後の純額
|
| | | | 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 | | |
その他の売掛金
|
| | | | — | | | | | | — | | | | | | 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) |
| ||||||||||||||||||
負債とメンバー資本 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
長期運営の現在部分
lease liabilities |
| | | $ | 496 | | | | | R$ | 2,598 | | | | | R$ | — | | | | | R$ | 2,598 | | | | | R$ | — | | | | | | | | R$ | 2,598 | | |
売掛金と売掛金
expenses |
| | | | 23,011 | | | | | | 120,532 | | | | | | — | | | | | | 120,532 | | | | | | — | | | | | | | | | 120,532 | | |
Contract liabilities
|
| | | | 5,650 | | | | | | 29,595 | | | | | | (29,595) | | | | | | — | | | | | | — | | | | | | | | | — | | |
その他流動負債
|
| | | | 5,695 | | | | | | 29,830 | | | | | | (29,830) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Employee benefits
|
| | | | — | | | | | | — | | | | | | 23,309 | | | | | | 23,309 | | | | | | — | | | | | | | | | 23,309 | | |
当期所得税と社会納付
|
| | | | — | | | | | | — | | | | | | 4,054 | | | | | | 4,054 | | | | | | — | | | | | | | | | 4,054 | | |
Other bills to pay
|
| | | | — | | | | | | — | | | | | | 32,062 | | | | | | 32,062 | | | | | | — | | | | | | | | | 32,062 | | |
流動負債総額
|
| | | | 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 | | |
新規実収資本
|
| | | | 32,601 | | | | | | 170,764 | | | | | | — | | | | | | 170,764 | | | | | | 85,652 | | | |
(g)
|
| | | | 256,416 | | |
Retained earnings
|
| | | | 44,883 | | | | | | 235,097 | | | | | | — | | | | | | 235,097 | | | | | | 76,590 | | | |
(i)
|
| | | | 311,687 | | |
その他全面赤字
|
| | | | (45) | | | | | | (236) | | | | | | — | | | | | | (236) | | | | | | (2,986) | | | |
(h)
|
| | | | (3,222) | | |
Total members’ equity
|
| | | | 77,440 | | | | | | 405,630 | | | | | | — | | | | | | 405,630 | | | | | | 159,256 | | | | | | | | | 564,886 | | |
総負債とメンバー権益
|
| | | $ | 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 | | |
サービス提供コスト
|
| | | | — | | | | | | — | | | | | | — | | | | | | 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) | | | | | | — | | | | | | — | | | | | | | | | — | | |
行政と一般事務
|
| | | | 12,484 | | | | | | 12,484 | | | | | | 63,397 | | | | | | (63,397) | | | | | | — | | | | | | — | | | | | | | | | — | | |
減価償却及び償却
|
| | | | 892 | | | | | | 892 | | | | | | 4,530 | | | | | | (4,530) | | | | | | — | | | | | | — | | | | | | | | | — | | |
販売、一般と行政管理
expenses |
| | | | — | | | | | | — | | | | | | — | | | | | | 67,927 | | | | | | 67,927 | | | | | | 132 | | | |
bb
|
| | | | 68,059 | | |
その他の収入、純支出
|
| | | | — | | | | | | — | | | | | | — | | | | | | 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): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
前金の利息支出
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 | | | | | | — | | | | | | — | | | | | | | | | — | | |
外貨損失純額
|
| | | | 89 | | | | | | 89 | | | | | | 452 | | | | | | (452) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Other, net
|
| | | | 15 | | | | | | 15 | | | | | | 76 | | | | | | (76) | | | | | | — | | | | | | — | | | | | | | | | — | | |
所得税費用前収入と
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(福祉): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Current
|
| | | | 1,014 | | | | | | 1,014 | | | | | | 5,150 | | | | | | (5,150) | | | | | | — | | | | | | — | | | | | | | | | — | | |
当期所得税と社会貢献
|
| | | | — | | | | | | — | | | | | | — | | | | | | 6,333 | | | | | | 6,333 | | | | | | — | | | | | | | | | 6,333 | | |
Deferred
|
| | | | — | | | | | | — | | | | | | — | | | | | | (1,183) | | | | | | (1,183) | | | | | | — | | | | | | | | | (1,183) | | |
繰延所得税と社会税
contribution |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | |
50%以下の持株会社の持分前収益
|
| | | | 13,102 | | | | | | 13,102 | | | | | | 66,534 | | | | | | 1,930 | | | | | | 68,464 | | | | | | (401) | | | | | | | | | 68,063 | | |
50%以下の所有権会社の純収益から税金を差し引いた純額
|
| | | | 380 | | | | | | 380 | | | | | | 1,930 | | | | | | (1,930) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Net Income
|
| | | | 13,482 | | | | | | 13,482 | | | | | | 68,464 | | | | | | — | | | | | | 68,464 | | | | | | (401) | | | | | | | | | 68,063 | | |
外貨換算損失、税引き後純額
|
| | | | (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 | | |
サービス提供コスト
|
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 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) | | | | | | — | | | | | | — | | | | | | | | | — | | |
行政と一般事務
|
| | | | 20,408 | | | | | | | 6,487 | | | | | | 26,895 | | | | | | 145,114 | | | | | | (145,114) | | | | | | — | | | | | | — | | | | | | | | | — | | |
Depreciation and
amortization |
| | | | 1,170 | | | | | | | 426 | | | | | | 1,596 | | | | | | 8,611 | | | | | | (8,611) | | | | | | — | | | | | | — | | | | | | | | | — | | |
販売、一般と行政費用
|
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 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立て替えの利息支出
|
| | | | (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 | | | | | | — | | | | | | — | | | | | | | | | — | | |
外貨損失純額
|
| | | | (17) | | | | | | | (1) | | | | | | (18) | | | | | | (97) | | | | | | 97 | | | | | | — | | | | | | — | | | | | | | | | — | | |
Other, net
|
| | | | 13 | | | | | | | 13 | | | | | | 26 | | | | | | 140 | | | | | | (140) | | | | | | — | | | | | | — | | | | | | | | | — | | |
持株50%および以下の会社の所得税前収入、費用と収益における権益
|
| | | | 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) | | | | | | — | | | | | | — | | | | | | | | | — | | |
当期所得税と社会税
contribution |
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | 11,843 | | | | | | 11,843 | | | | | | — | | | | | | | | | 11,843 | | |
Deferred
|
| | | | (292) | | | | | | | (67) | | | | | | (359) | | | | | | (1,937) | | | | | | 1,937 | | | | | | — | | | | | | — | | | | | | | | | — | | |
繰延所得税と社会貢献
|
| | | | — | | | | | | | — | | | | | | — | | | | | | — | | | | | | (1,937) | | | | | | (1,937) | | | | | | — | | | | | | | | | (1,937) | | |
50%以下の持株会社の持分前収益
|
| | | | 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 | | |
外貨換算損失、税引き後純額
|
| | | | (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 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| 予備調達価格配分(2000レアル単位) | | | | | | | |
|
現金対価
を転送しました
|
| | | R$ | 855,690 | | |
|
貿易とその他の売掛金
|
| | | | 331,702 | | |
|
Prepaid expenses
|
| | | | 5,458 | | |
|
その他の売掛金、流動および非流動売掛金
|
| | | | 1,031 | | |
|
不動産、工場と設備
|
| | | | 19,637 | | |
|
Deferred taxes
|
| | | | 8,826 | | |
|
Other long-term assets
|
| | | | 10,282 | | |
|
Intangible assets
|
| | | | 362,470 | | |
|
売掛金と売掛金
|
| | | | (120,532) | | |
|
Income taxes payable
|
| | | | (4,054) | | |
|
Other liabilities
|
| | | | (78,371) | | |
|
Loans and financing
|
| | | | (70,990) | | |
|
Net Assets Acquired
|
| | | | 465,459 | | |
|
営業権に割り当てられた金額
|
| | | R$ | 390,231 | | |
| | |
For the six months ended June 30,
|
| |||||||||
Net Revenue
|
| |
2022
|
| |
2021
|
| ||||||
| | |
(in millions of R$)
|
| |||||||||
Brazil
|
| | | | 209.7 | | | | | | 103.1 | | |
ラテンアメリカ(ブラジルを除く)(1)
|
| | | | 98.7 | | | | | | 61.5 | | |
North America
|
| | | | 262.8 | | | | | | 108.7 | | |
Europe(2) | | | | | 83.3 | | | | | | 61.3 | | |
Total | | | | | 654.5 | | | | | | 334.6 | | |
| | |
For the year ended December 31,
|
| |||||||||
Net Revenue
|
| |
2021
|
| |
2020
|
| ||||||
| | |
(in millions of R$)
|
| |||||||||
Brazil
|
| | | | 210.4 | | | | | | 156.2 | | |
ラテンアメリカ(ブラジルを除く)(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 | | |
ラテンアメリカ(ブラジルと南極大陸を含まない)
|
| | | | 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
|
| ||||||||||||
緊急対応と工業現場サービス
|
| | | | 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% | | | | | | 適用されない(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% | | |
サービス提供コスト
|
| | | | (520.0) | | | | | | (251.1) | | | | | | 107.1% | | |
Gross profit
|
| | | | 134.5 | | | | | | 83.5 | | | | | | 61.1% | | |
運営費用 | | | | | | | | | | | | | | | | | | | |
販売、一般と行政費用
|
| | | | (14.0) | | | | | | (13.9) | | | | | | 0.7% | | |
その他の収入、純支出
|
| | | | 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% | | |
所得税と社会貢献
|
| | | | (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% | | |
ラテンアメリカ(ブラジルを除く)(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% | | |
サービス提供コスト
|
| | | | (618.7) | | | | | | (256.1) | | | | | | 141.6% | | |
Gross profit
|
| | | | 203.5 | | | | | | 108.1 | | | | | | 88.3% | | |
運営費用 | | | | | | | | | | | | | | | | | | | |
販売、一般と行政費用
|
| | | | (26.8) | | | | | | (19.0) | | | | | | 41.1% | | |
その他の収入、純支出
|
| | | | 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% | | |
所得税と社会貢献
|
| | | | (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% | | |
ラテンアメリカ(ブラジルを除く)(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$)
|
| |||||||||||||||||||||
年末現金と現金等価物
|
| | | | 157.2 | | | | | | 80.8 | | | | | | 118.9 | | | | | | 61.8 | | |
経営活動による純現金
|
| | | | 87.8 | | | | | | 31.0 | | | | | | 64.3 | | | | | | 32.5 | | |
投資活動で使用する純現金
|
| | | | (259.2) | | | | | | (256.6) | | | | | | (448.4) | | | | | | (117.7) | | |
融資活動による純現金
|
| | | | 195.1 | | | | | | 217.6 | | | | | | 433.3 | | | | | | 108.9 | | |
現金と現金等価物の為替レート変化
|
| | | | 14.7 | | | | | | 27.0 | | | | | | 8.0 | | | | | | 25.8 | | |
現金と現金等価物の増加
|
| | | | 23.6 | | | | | | (8.0) | | | | | | 49.2 | | | | | | 23.7 | | |
| | |
As of June 30, 2022
|
| |||||||||||||||
| | |
Weighted
Average Interest rate on June 30, 2022 |
| |
Maturity
|
| |
Current
|
| |
Non-current
|
| ||||||
| | | | | | | | |
(combined)
(in millions of R$) |
| |||||||||
Working capital
|
| |
12.49%
|
| | March 2027 | | | | | 17.0 | | | | | | 62.3 | | |
Investment financing(1)
|
| |
12.48%
|
| | June, 2027 | | | | | 19.5 | | | | | | 66.6 | | |
融資リース負債
|
| |
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-利息で銀行預金
|
| | | | 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-利息で銀行預金
|
| | | | 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 | |
マリアナ·ロヨラ·フェレイラ·スガビー | | |
39
|
| | 独立取締役 | |
Carlos Piani | | |
49
|
| | 独立取締役 | |
Victor Almeida | | |
32
|
| | 独立取締役 | |
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
|
|
実行主任 | | | | | | | |
1. Yuri Keiserman | | |
47
|
| | CEO | |
2. Rafael Espírito Santo | | |
42
|
| | 首席財務官 | |
3.ギレルメ·パティーニ·ボランシー | | |
29
|
| | 首席運営官 | |
4. Pedro Petersen | | |
30
|
| | 首席投資家関係官 | |
| | |
Class A
Ordinary Shares |
| |
Class B
Ordinary Shares |
| |
Total
Ordinary Shares |
| |
Total
Voting Power |
| ||||||||||||||||||||||||
Beneficial Owner
|
| |
Number
|
| |
Percentage
|
| |
Number
|
| |
Percentage
|
| |
Percentage
|
| |
Percentage
|
| ||||||||||||||||||
主要株主: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Ambipar Participa ióes e Empreendimentos S.A.(1)
|
| | | | — | | | | | | — | | | | | | 39,234,746 | | | | | | 100% | | | | | | 70.8% | | | | | | 96.0% | | |
機会農業Fundo de Invstiento em Participaóes 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% | | |
役員と役員:(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
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
マリアナ·ロヨラ·フェレイラ·スガビー
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
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
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
ギレルメ·パティーニ·ボランシー
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Pedro Petersen
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
全役員と役員(11人)
|
| | | | 837,602 | | | | | | 5.1% | | | | | | 22,049,927 | | | | | | 56.2% | | | | | | 41.1% | | | | | | 54.1% | | |
| | |
実益所有の証券
prior to offering |
| |
Securities to be sold
in the offering(1) |
| |
実益所有の証券
after offering(2) |
| |||||||||||||||||||||||||||||||||||||||||||||||||||
販売証券保有者名
|
| |
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 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
ブラジル国際基金SPC-XPは長期的に国際基金カテゴリに偏っている(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類普通株の公正時価
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
(保証書が満期になる前)
|
| | | | ≤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類普通株の公正時価
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
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
|
| | | | * | | |
課金と料金
|
| | | | * | | |
Printing expenses
|
| | | | * | | |
Miscellaneous costs
|
| | | | * | | |
Total
|
| | | | * | | |
|
独立公認会計士事務所報告(PCAOB ID番号688)
|
| |
F-3
|
|
| 財務諸表: | | | | |
|
Balance Sheets
|
| |
F-4
|
|
|
運営報告書
|
| |
F-5
|
|
|
株主損失変動レポート
|
| |
F-6
|
|
|
Statements of Cash Flows
|
| |
F-7
|
|
|
財務諸表付記
|
| |
F-8 to F-22
|
|
|
貸借対照表を簡素化する
|
| |
F-23
|
|
|
運営簡明レポート
|
| |
F-24
|
|
|
株主損失変動簡明説明
|
| |
F-25
|
|
|
キャッシュフロー表
|
| |
F-26
|
|
|
簡明財務諸表付記
|
| |
F-27 to F-45
|
|
|
貸借対照表を簡素化する
|
| |
F-46
|
|
|
運営簡明レポート
|
| |
F-47
|
|
|
株主損失変動簡明説明
|
| |
F-48
|
|
|
キャッシュフロー表
|
| |
F-49
|
|
|
簡明財務諸表付記
|
| |
F-50 to F-71
|
|
|
独立公認会計士事務所報告(PCAOB ID 5485)
|
| |
F-72
|
|
| 連結財務諸表: | | | | |
|
合併財務状況表
|
| |
F-74
|
|
|
合併損益表
|
| |
F-76
|
|
|
総合包括収益表
|
| |
F-77
|
|
|
株主権益変動連結報告書
|
| |
F-78
|
|
|
統合キャッシュフロー表
|
| |
F-79
|
|
|
連結財務諸表付記
|
| |
F-80 to F-151
|
|
|
監査されていない中期簡明合併財務諸表
|
| |
F-152
|
|
|
監査されていない中期簡明合併損益表
|
| |
F-153
|
|
|
監査されていない中期全面収益簡明合併報告書
|
| |
F-154
|
|
|
監査されていない中期簡明合併株主変動表
equity |
| |
F-155
|
|
|
監査されていない中期キャッシュフロー表簡明連結レポート-間接法
|
| |
F-156
|
|
|
監査されていない中期簡明合併財務諸表付記
|
| |
F-157 to F-223
|
|
|
独立公認会計士報告
|
| |
F-224
|
|
| 連結財務諸表: | | | ||
|
2021年12月31日現在と2020年12月31日現在の連結貸借対照表
|
| |
F-226
|
|
|
2021年4月15日から2021年12月31日まで及び前期間2021年1月1日から2021年4月14日まで及び2020年12月31日終了年度の合併収益と全面収益表
|
| |
F-227
|
|
|
2021年4月15日から2021年12月31日までの継任期と2021年1月1日から2021年4月14日までの継続期間と2020年12月31日終了年度の会員権益変動連結報告書
|
| |
F-228
|
|
|
継続期間2021年4月15日から2021年12月31日までおよび継続2021年1月1日から2021年4月14日までおよび2020年12月31日終了年度連結現金フロー表
|
| |
F-229
|
|
|
連結財務諸表付記
|
| |
F-230 to F-240
|
|
|
簡明合併貸借対照表
|
| |
F-241
|
|
|
業務簡明統合レポート
|
| |
F-242
|
|
|
会員権益変動簡明総合報告書
|
| |
F-243
|
|
|
キャッシュフロー表簡明連結レポート
|
| |
F-244
|
|
|
簡明合併財務諸表付記
|
| |
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 | | |
信託口座に保有する有価証券
|
| | | | 253,037,516 | | | | | | 253,012,211 | | |
TOTAL ASSETS
|
| | | $ | 253,686,710 | | | | | $ | 254,403,408 | | |
負債と株主損失 | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
売掛金と売掛金
|
| | | $ | 555,895 | | | | | $ | 134,297 | | |
Accrued offering costs
|
| | | | 159,880 | | | | | | 159,880 | | |
流動負債総額
|
| | | | 715,775 | | | | | | 294,177 | | |
Warrant liabilities
|
| | | | 10,556,676 | | | | | | 21,089,700 | | |
延期引受料に対応
|
| | | | 8,855,000 | | | | | | 8,855,000 | | |
Total Liabilities
|
| | | | 20,127,451 | | | | | | 30,238,877 | | |
支払いの引き受けと、または事項 | | | | | | | | | | | | | |
償還可能なA類普通株;25,300,000株償還価値で計算
|
| | | | 253,037,516 | | | | | | 253,012,211 | | |
株主損失 | | | | | | | | | | | | | |
優先株、額面0.0001ドル;500万株発行許可;未発行と発行済み
|
| | | | — | | | | | | — | | |
A類普通株、額面0.0001ドル;5億株発行認可;
未発行と発行済み(25,300,000株を除く)brに制限された株 possible redemption) |
| | | | — | | | | | | — | | |
B類普通株、額面0.0001ドル;5000万株の発行を許可;それぞれ2021年12月31日と2020年12月31日に6,305,000株と6,325,000株
を発行·発行する
|
| | | | 631 | | | | | | 633 | | |
Accumulated deficit
|
| | | | (19,478,888) | | | | | | (28,848,313) | | |
株主損失総額
|
| | | | (19,478,257) | | | | | | (28,847,680) | | |
総負債と株主赤字
|
| | | $ | 253,686,710 | | | | | $ | 254,403,408 | | |
| | |
Year Ended
December 31, 2021 |
| |
For the
Period from March 20, 2020 (Inception) through December 31, 2020 |
| ||||||
運営と結成コスト
|
| | | $ | 1,163,690 | | | | | $ | 314,723 | | |
Loss from operations
|
| | | | (1,163,690) | | | | | | (314,723) | | |
Other income (expense): | | | | | | | | | | | | | |
権利証負債公正価値変動
|
| | | | 10,533,024 | | | | | | (7,884,000) | | |
権利証が割り当て可能な取引コスト
|
| | | | — | | | | | | (497,297) | | |
営業銀行口座利息収入
|
| | | | 89 | | | | | | 71 | | |
信託口座に持っている有価証券が稼いだ利息
|
| | | | 25,305 | | | | | | 12,211 | | |
その他の収入(費用)合計,純額
|
| | | | 10,558,418 | | | | | | (8,369,015) | | |
Net income (loss)
|
| | | $ | 9,394,728 | | | | | $ | (8,683,738) | | |
基本と希釈後の加重平均流通株,
Class A ordinary shares |
| | | | 25,300,000 | | | | | | 14,507,692 | | |
普通株1株当たり基本と希釈後の純収益(損失),
Class A ordinary shares |
| | | $ | 0.30 | | | | | $ | (0.43) | | |
基本と希釈後の加重平均流通株,
Class B ordinary shares |
| | | | 6,305,055 | | | | | | 5,634,703 | | |
普通株1株当たり基本と希釈後の純収益(損失),
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)
|
| | | | — | | | | | $ | — | | | | | | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | |
保険者にB類普通株
を発行する
|
| | | | — | | | | | | — | | | | | | 6,325,001 | | | | | | 633 | | | | | | 24,367 | | | | | | — | | | | | | 25,000 | | |
B類普通株式をログアウトする
|
| | | | — | | | | | | — | | | | | | (1) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Remeasurement of Class A
ordinary shares to redemption amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,354,167) | | | | | | (20,164,575) | | | | | | (22,518,742) | | |
受け取った収益が
を超える
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 |
| ||||||
経営活動キャッシュフロー: | | | | | | | | | | | | | |
Net income (loss)
|
| | | $ | 9,394,728 | | | | | $ | (8,683,738) | | |
純収益(損失)と純現金を調整
経営活動で使用されている : |
| | | | | | | | | | | | |
信託口座に持っている有価証券が稼いだ利息
|
| | | | (25,305) | | | | | | (12,211) | | |
権利証負債公正価値変動
|
| | | | (10,533,024) | | | | | | 7,884,000 | | |
権利証が割り当て可能な取引コスト
|
| | | | — | | | | | | 497,297 | | |
経営性資産と負債変動: | | | | | | | | | | | | | |
Prepaid expenses
|
| | | | 159,745 | | | | | | (259,147) | | |
売掛金と売掛金
|
| | | | 421,598 | | | | | | 134,297 | | |
経営活動で使用されている純現金
|
| | | | (582,258) | | | | | | (439,502) | | |
投資活動によるキャッシュフロー | | | | | | | | | | | | | |
現金を信託口座に投資する
|
| | | | — | | | | | | (253,000,000) | | |
投資活動で使用する純現金
|
| | | | — | | | | | | (253,000,000) | | |
融資活動のキャッシュフロー: | | | | | | | | | | | | | |
B類普通株を保証人に発行して得られた金
|
| | | | — | | | | | | 25,000 | | |
売却先の収益は、支払われた保証割引を差し引いた純額
|
| | | | — | | | | | | 247,940,000 | | |
私募株式証の売却益
|
| | | | — | | | | | | 7,060,000 | | |
関連マット
|
| | | | — | | | | | | 10,000 | | |
関連マット返済
|
| | | | — | | | | | | (10,000) | | |
本チケット-係り先利得
|
| | | | — | | | | | | 300,000 | | |
このチケット返済-関連先
|
| | | | — | | | | | | (300,000) | | |
製品料金を支払う
|
| | | | — | | | | | | (453,448) | | |
融資活動が提供する現金純額
|
| | | | — | | | | | | 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: | | | | | | | | | | | | | |
発売コストを計上すべき発売コスト
|
| | | $ | — | | | | | $ | 159,880 | | |
A類普通株を償還金額
に再計量する
|
| | | $ | 25,305 | | | | | $ | 22,518,742 | | |
延期引受料に対応
|
| | | $ | — | | | | | $ | 8,855,000 | | |
方正株式抹消
|
| | | $ | (2) | | | | | | — | | |
|
初公募株の総収益
|
| | | $ | 253,000,000 | | |
| Less: | | | | | | | |
|
公開株式証明書に割り当てられる収益
|
| | | | (8,475,500) | | |
|
A類普通株発行コスト
|
| | | | (14,031,031) | | |
| Plus: | | | | | | | |
|
帳簿価値から償還価値までの初期再計測
|
| | | | 22,506,531 | | |
|
その後帳簿価値を償還価値として再計量する
|
| | | | 12,211 | | |
|
帳簿価値と償還価値の総重量計測
|
| | | | 22,518,742 | | |
|
償還可能なA類普通株、2020年12月31日
|
| | | | 253,012,211 | | |
|
帳簿価値から償還価値までの再計測
|
| | | | 25,305 | | |
|
償還可能なA類普通株、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
|
| ||||||||||||
1株当たり普通株基本および償却後の純収益(損失)
|
| | | | | | | | | | | | | | | | | | | | | | | | |
Numerator: | | | | | | | | | | | | | | | | | | | | | | | | | |
純収益(損失)分担
|
| | | $ | 7,520,525 | | | | | $ | 1,874,203 | | | | | $ | (6,254,519) | | | | | $ | (2,429,219) | | |
Denominator: | | | | | | | | | | | | | | | | | | | | | | | | | |
基本と希釈加重平均株式
outstanding |
| | | | 25,300,000 | | | | | | 6,305,055 | | | | | | 14,507,692 | | | | | | 5,634,703 | | |
1株当たり普通株基本および償却後の純収益(損失)
|
| | | $ | 0.30 | | | | | $ | 0.30 | | | | | $ | (0.43) | | | | | $ | (0.43) | | |
Description
|
| |
Level
|
| |
December 31,
2021 |
| |
December 31,
2020 |
| |||||||||
Assets: | | | | | | | | | | | | | | | | | | | |
信託口座に保有する有価証券
|
| | | | 1 | | | | | $ | 253,037,516 | | | | | $ | 253,012,211 | | |
Liabilities: | | | | | | | | | | | | | | | | | | | |
株式証明責任-公共株式証明書
|
| | | | 1 | | | | | $ | 6,775,340 | | | | | $ | 13,535,500 | | |
株式証責任の承認−私募株式証
|
| | | | 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(初公募株)の初測定
|
| | | | 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 | | |
信託口座に保有する有価証券
|
| | | | 253,381,468 | | | | | | 253,037,516 | | |
TOTAL ASSETS
|
| | | $ | 254,217,619 | | | | | $ | 253,686,710 | | |
負債と株主損失 | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
売掛金と売掛金
|
| | | $ | 682,464 | | | | | $ | 555,895 | | |
Accrued offering costs
|
| | | | 159,880 | | | | | | 159,880 | | |
Promissory note – related party
|
| | | | 700,000 | | | | | | — | | |
流動負債総額
|
| | | | 1,542,344 | | | | | | 715,775 | | |
Deferred legal fees
|
| | | | 3,092,479 | | | | | | — | | |
Warrant liabilities
|
| | | | 1,574,829 | | | | | | 10,556,676 | | |
延期引受料に対応
|
| | | | 8,855,000 | | | | | | 8,855,000 | | |
Total Liabilities
|
| | | | 15,064,652 | | | | | | 20,127,451 | | |
支払いとまたは事項があります(付記6) | | | | | | | | | | | | | |
償還可能なA類普通株;2022年6月30日と2021年12月31日までの償還価値で計算した25,300,000株
|
| | | | 253,381,468 | | | | | | 253,037,516 | | |
株主損失 | | | | | | | | | | | | | |
優先株、額面0.0001ドル;500万株発行許可;未発行と発行済み
|
| | | | — | | | | | | — | | |
A類普通株、額面0.0001ドル;5億株発行認可;
未発行と発行済み(25,300,000株を除く)brに制限された株 possible redemption) as of June 30, 2022 and December 31, 2021 |
| | | | — | | | | | | — | | |
B類普通株、額面0.0001ドル;5000万株の発行を許可;2022年6月30日と2021年12月31日までに6,30.5万株の発行と発行済み株
|
| | | | 631 | | | | | | 631 | | |
Accumulated deficit
|
| | | | (14,229,132) | | | | | | (19,478,888) | | |
株主損失総額
|
| | | | (14,228,501) | | | | | | (19,478,257) | | |
総負債と株主赤字
|
| | | $ | 254,217,619 | | | | | $ | 253,686,710 | | |
| | |
For the Three Months Ended
June 30, |
| |
For the Six Months Ended
June 30, |
| ||||||||||||||||||
| | |
2022
|
| |
2021
|
| |
2022
|
| |
2021
|
| ||||||||||||
運営と結成コスト
|
| | | $ | 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): | | | | | | | | | | | | | | | | | | | | | | | | | |
権利証負債公正価値変動
|
| | | | 2,006,478 | | | | | | (1,450,300) | | | | | | 8,981,847 | | | | | | 3,674,300 | | |
営業銀行利息収入
account |
| | | | — | | | | | | 24 | | | | | | — | | | | | | 51 | | |
信託口座に保有する有価証券収益
|
| | | | 321,395 | | | | | | 6,309 | | | | | | 343,952 | | | | | | 12,548 | | |
その他の収入(費用)合計,純額
|
| | | | 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 | | |
加重平均流通株,A類普通株
|
| | | | 25,300,000 | | | | | | 25,300,000 | | | | | | 25,300,000 | | | | | | 25,300,000 | | |
A類普通株1株当たり基本と希釈後の純(損失)収益
|
| | | $ | (0.00) | | | | | $ | (0.06) | | | | | $ | 0.18 | | | | | $ | 0.10 | | |
加重平均流通株,B類普通株
|
| | | | 6,305,000 | | | | | | 6,325,000 | | | | | | 6,305,000 | | | | | | 6,325,000 | | |
1株当たり基本と希釈後の純(損失)収益,B類普通株
|
| | | $ | (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
償還が必要な普通株 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
償還が必要な普通株 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
償還が必要な普通株 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,239) | | | | | | (6,239) | | |
クラスB一般業務
をキャンセルする
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
償還が必要な普通株 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
|
| ||||||
経営活動キャッシュフロー: | | | | | | | | | | | | | |
Net income
|
| | | $ | 5,593,708 | | | | | $ | 3,121,329 | | |
純収入と経営活動で使用されている純現金を調整:
|
| | | | | | | | | | | | |
権利証負債公正価値変動
|
| | | | (8,981,847) | | | | | | (3,674,300) | | |
信託口座に保有する有価証券収益
|
| | | | (343,952) | | | | | | (12,548) | | |
経営性資産と負債変動:
|
| | | | | | | | | | | | |
Prepaid expenses
|
| | | | 41,826 | | | | | | 50,606 | | |
売掛金と売掛金
|
| | | | 126,569 | | | | | | 302,237 | | |
Deferred legal fees
|
| | | | 3,092,479 | | | | | | — | | |
経営活動で使用されている純現金
|
| | | | (471,217) | | | | | | (212,676) | | |
融資活動のキャッシュフロー: | | | | | | | | | | | | | |
本チケット-係り先利得
|
| | | | 700,000 | | | | | | — | | |
融資活動が提供する現金純額
|
| | | | 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類普通株を償還金額
に再計量する
|
| | | $ | 343,952 | | | | | $ | 6,309 | | |
|
初公募株の総収益
|
| | | $ | 253,000,000 | | |
| Less: | | | | | | | |
|
公開株式証明書に割り当てられる収益
|
| | | | (8,475,500) | | |
|
A類普通株発行コスト
|
| | | | (14,031,031) | | |
| Plus: | | | | | | | |
|
帳簿価値から償還価値までの初期再計測
|
| | | | 22,506,531 | | |
|
その後帳簿価値を償還価値として再計量する
|
| | | | 12,211 | | |
|
帳簿価値と償還価値の総重量計測
|
| | | | 22,518,742 | | |
|
償還可能なA類普通株、2021年12月31日
|
| | | | 253,037,516 | | |
|
帳簿価値から償還価値までの再計測
|
| | | | (343,952) | | |
|
償還可能なA類普通株、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
|
| ||||||||||||||||||||||||
普通株1株当たり基本と希釈後の純(損失)収益
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本と希釈後の加重平均流通株
|
| | | | 25,300,000 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,325,000 | | | | | | 25,300,000 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,325,000 | | |
普通株1株当たり基本と希釈後の純(損失)収益
|
| | | $ | (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: | | | | | | | | | | | | | | | | | | | | | | | | | |
信託口座に保有する有価証券
|
| | | | 1 | | | | | $ | 253,037,516 | | | | | | 1 | | | | | $ | 253,381,468 | | |
Liabilities: | | | | | | | | | | | | | | | | | | | | | | | | | |
株式証明責任-公共株式証明書
|
| | | | 1 | | | | | $ | 6,775,340 | | | | | | 1 | | | | | $ | 1,010,735 | | |
株式証責任の承認−私募株式証
|
| | | | 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 | | |
信託口座に持っている現金
|
| | | | 58,650,422 | | | | | | — | | |
信託口座に保有する有価証券
|
| | | | — | | | | | | 253,037,516 | | |
TOTAL ASSETS
|
| | | $ | 59,009,664 | | | | | $ | 253,686,710 | | |
負債、償還可能な株と株主損失
|
| | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
売掛金と売掛金
|
| | | $ | 588,986 | | | | | $ | 555,895 | | |
Accrued offering costs
|
| | | | 159,880 | | | | | | 159,880 | | |
Promissory note – related party
|
| | | | 700,000 | | | | | | — | | |
流動負債総額
|
| | | | 1,448,866 | | | | | | 715,775 | | |
Deferred legal fees
|
| | | | 4,304,833 | | | | | | — | | |
Warrant liabilities
|
| | | | 4,730,400 | | | | | | 10,556,676 | | |
パイプ由来責任
|
| | | | 3,109,245 | | | | | | — | | |
延期引受料に対応
|
| | | | — | | | | | | 8,855,000 | | |
Total Liabilities
|
| | | | 13,593,344 | | | | | | 20,127,451 | | |
支払いとまたは事項があります(付記6) | | | | | | | | | | | | | |
償還可能な株 | | | | | | | | | | | | | |
償還可能なA類普通株;2022年9月30日と2021年12月31日までの償還価値はそれぞれ5827,517株と25,300,000株
|
| | | | 58,650,422 | | | | | | 253,037,516 | | |
株主損失 | | | | | | | | | | | | | |
優先株、額面0.0001ドル;500万株発行許可;未発行と発行済み
|
| | | | — | | | | | | — | | |
A類普通株、額面0.0001ドル;許可500,000,000株;発行済み株および発行済み株なし(それぞれ2022年9月30日と2021年12月31日に償還可能な5,827,517株および25,300,000株を含まない)
|
| | | | — | | | | | | — | | |
B類普通株、額面0.0001ドル;5000万株の発行を許可した;2022年9月30日と2021年12月31日まで、発行済みと発行済み株360.5万株
|
| | | | 631 | | | | | | 631 | | |
新規実収資本
|
| | | | 5,009,691 | | | | | | — | | |
Accumulated deficit
|
| | | | (18,244,424) | | | | | | (19,478,888) | | |
株主損失総額
|
| | | | (13,234,102) | | | | | | (19,478,257) | | |
総負債、償還可能な株式と株主損失
|
| | | $ | 59,009,664 | | | | | $ | 253,686,710 | | |
| | |
For the Three Months Ended
September 30, |
| |
For the Nine Months Ended
September 30, |
| ||||||||||||||||||
| | |
2022
|
| |
2021
|
| |
2022
|
| |
2021
|
| ||||||||||||
運営と結成コスト
|
| | | $ | 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): | | | | | | | | | | | | | | | | | | | | | | | | | |
権利証負債公正価値変動
|
| | | | (3,155,571) | | | | | | 4,603,900 | | | | | | 5,826,276 | | | | | | 8,278,200 | | |
パイプ由来負債公正価値変動
|
| | | | 89,022 | | | | | | — | | | | | | 89,022 | | | | | | — | | |
営業銀行口座利息収入
|
| | | | — | | | | | | 21 | | | | | | — | | | | | | 72 | | |
現金と有価証券の利子収入
held in Trust Account |
| | | | 350,399 | | | | | | 6,379 | | | | | | 694,351 | | | | | | 18,927 | | |
Other income
|
| | | | 296,643 | | | | | | — | | | | | | 296,643 | | | | | | — | | |
その他(費用)収入総額、純額
|
| | | | (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 | | |
加重平均流通株,A類普通株
|
| | | | 8,790,721 | | | | | | 25,300,000 | | | | | | 19,736,433 | | | | | | 25,300,000 | | |
A類基本と希釈後の1株当たり純(損失)収益
ordinary shares |
| | | $ | (0.27) | | | | | $ | 0.14 | | | | | $ | 0.06 | | | | | $ | 0.24 | | |
加重平均流通株,B類普通株
|
| | | | 6,305,000 | | | | | | 6,325,000 | | | | | | 6,305,000 | | | | | | 6,305,055 | | |
1株当たり基本と希釈後の純(損失)収益,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
償還が必要な普通株 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
償還が必要な普通株 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
償還が必要な普通株 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (350,399) | | | | | | — | | | | | | (350,399) | | |
遅延引受料免除
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8,558,357 | | | | | | — | | | | | | 8,558,357 | | |
パイプ由来負債の初期計測
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (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
償還が必要な普通株 amount |
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,239) | | | | | | (6,239) | | |
クラスB一般業務
をキャンセルする
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
償還が必要な普通株 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
償還が必要な普通株 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
|
| ||||||
経営活動キャッシュフロー: | | | | | | | | | | | | | |
Net income
|
| | | $ | 1,578,416 | | | | | $ | 7,577,070 | | |
純収入と経営活動で使用されている純現金を調整: | | | | | | | | | | | | | |
権利証負債公正価値変動
|
| | | | (5,826,276) | | | | | | (8,278,200) | | |
パイプ由来負債公正価値変動
|
| | | | (89,022) | | | | | | — | | |
信託口座に持っている現金と有価証券の利息収入
|
| | | | (694,351) | | | | | | (18,927) | | |
Other income
|
| | | | (296,643) | | | | | | — | | |
経営性資産と負債変動:
|
| | | | | | | | | | | | |
Prepaid expenses
|
| | | | (41,365) | | | | | | 102,481 | | |
売掛金と売掛金
|
| | | | 33,091 | | | | | | 219,069 | | |
Deferred legal fees
|
| | | | 4,304,833 | | | | | | — | | |
経営活動で使用されている純現金
|
| | | | (1,031,317) | | | | | | (398,507) | | |
投資活動のキャッシュフロー: | | | | | | | | | | | | | |
償還時に信託口座から引き出した現金
|
| | | | 195,081,445 | | | | | | — | | |
投資活動が提供する現金純額
|
| | | | 195,081,445 | | | | | | — | | |
融資活動のキャッシュフロー: | | | | | | | | | | | | | |
本チケット-係り先利得
|
| | | | 700,000 | | | | | | — | | |
A類普通株
を償還する
|
| | | | (195,081,445) | | | | | | — | | |
融資活動のための現金純額
|
| | | | (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類普通株を償還金額
に再計量する
|
| | | $ | 694,351 | | | | | $ | 18,927 | | |
追加実収資本に対する繰延引受料を免除する
|
| | | $ | (8,558,357) | | | | | $ | — | | |
パイプ由来負債の初期計測
|
| | | $ | 3,198,267 | | | | | $ | — | | |
|
2020年7月の初公募株の総収益
|
| | | $ | 253,000,000 | | |
| Less: | | | | | | | |
|
公開株式証明書に割り当てられる収益
|
| | | | (8,475,500) | | |
|
A類普通株発行コスト
|
| | | | (14,031,031) | | |
| Plus: | | | | | | | |
|
帳簿価値から償還価値までの初期再計測
|
| | | | 22,506,531 | | |
|
その後帳簿価値を償還価値として再計量する
|
| | | | 12,211 | | |
|
帳簿価値と償還価値の総重量計測
|
| | | | 22,518,742 | | |
|
償還可能なA類普通株、2021年12月31日
|
| | | | 253,037,516 | | |
| Less: | | | | | | | |
|
A類普通株は2022年7月14日に償還される
|
| | | | (195,081,445) | | |
| Add: | | | | | | | |
|
帳簿価値から償還価値までの再計測
|
| | | | 694,351 | | |
|
償還可能なA類普通株、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
|
| ||||||||||||||||||||||||
普通株1株当たり基本と希釈後の純(損失)収益
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Numerator: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
純(赤字)収入分担
|
| | | $ | (2,338,233) | | | | | $ | (1,677,059) | | | | | $ | 3,564,593 | | | | | $ | 891,148 | | | | | $ | 1,195,341 | | | | | $ | 383,075 | | | | | $ | 6,065,481 | | | | | $ | 1,511,589 | | |
Denominator: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
基本と希釈後の加重平均流通株
|
| | | | 8,790,721 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,325,000 | | | | | | 19,736,433 | | | | | | 6,305,000 | | | | | | 25,300,000 | | | | | | 6,305,055 | | |
普通株1株当たり基本と希釈後の純(損失)収益
|
| | | $ | (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: | | | | | | | | | | | | | | | | | | | | | | | | | |
利息小切手信託口座に持っている現金
|
| | | | 1 | | | | | $ | — | | | | | | 1 | | | | | $ | 58,650,422 | | |
信託口座に保有する有価証券
|
| | | | 1 | | | | | $ | 253,037,516 | | | | | | 1 | | | | | $ | — | | |
Liabilities: | | | | | | | | | | | | | | | | | | | | | | | | | |
株式証明責任-公共株式証明書
|
| | | | 1 | | | | | $ | 6,775,340 | | | | | | 1 | | | | | $ | 3,036,000 | | |
株式証責任の承認−私募株式証
|
| | | | 3 | | | | | $ | 3,781,336 | | | | | | 2 | | | | | $ | 1,694,400 | | |
パイプ由来責任
|
| | | | 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 | | |
測定日に調整された価格CPI
|
| | | $ | 10.80 | | | | | $ | 10.66 | | |
満期日数(営業日数)
|
| | | | 630 | | | | | | 630 | | |
Fraction of a year (years)
|
| | | | 2.5 | | | | | | 2.5 | | |
Risk-free rate
|
| | | | 2.80% | | | | | | 4.30% | | |
Dividend yield
|
| | | | 0.00% | | | | | | 0.00% | | |
履歴波動性
|
| | | | 58.49% | | | | | | 55.63% | | |
累計予想インフレ率
|
| | | | 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 | | |
推定値投入や他の仮説の変化
|
| | | | (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 | | | | | | | | | | | | | | | | | | | | | | | | | |
現金と現金等価物
|
| | | | 4 | | | | | | 118,918 | | | | | | 61,754 | | | | | | 12,266 | | |
貿易とその他の売掛金
|
| | | | 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 | | |
その他のアカウント等価物
|
| | | | 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 | | |
その他の売掛金
|
| | | | | | | | | | 6,811 | | | | | | 5,071 | | | | | | 349 | | |
財産、工場と設備
|
| | | | 8 | | | | | | 331,621 | | | | | | 102,781 | | | | | | 49,724 | | |
Goodwill
|
| | | | 8 | | | | | | 584,893 | | | | | | 221,466 | | | | | | 41,244 | | |
Intangible assets
|
| | | | 9 | | | | | | 10,485 | | | | | | 3,141 | | | | | | 2,638 | | |
非流動資産合計
|
| | | | | | | | | | 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 | | | | | | — | | | | | | — | | |
当期所得税対応
|
| | | | 12 | | | | | | 6,872 | | | | | | 1,637 | | | | | | 1,894 | | |
Other tax payable
|
| | | | 12 | | | | | | 17,678 | | | | | | 11,418 | | | | | | 7,121 | | |
買収投資による債務
|
| | | | 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 | | |
繰延所得税と社会貢献
|
| | | | 21 | | | | | | 33,404 | | | | | | 12,923 | | | | | | 6,491 | | |
買収投資による債務
|
| | | | 7 | | | | | | 101,278 | | | | | | 29,267 | | | | | | — | | |
応急準備
|
| | | | 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 | | |
将来の増資のための前借り資金
|
| | | | | | | | | | — | | | | | | 176,000 | | | | | | — | | |
Profit reserves
|
| | | | | | | | | | 176,148 | | | | | | 76,430 | | | | | | 14,731 | | |
Capital transactions
|
| | | | | | | | | | (116,486) | | | | | | (3,458) | | | | | | (3,458) | | |
株式推定値調整
|
| | | | | | | | | | 984 | | | | | | 984 | | | | | | 984 | | |
累積並進調整
|
| | | | | | | | | | 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 | | |
株主権益と負債の合計
|
| | | | | | | | | | 1,431,081 | | | | | | 600,741 | | | | | | 212,417 | | |
| | |
Note
|
| |
2021
|
| |
2020
|
| |||||||||
Net Revenue
|
| | | | 18 | | | | | | 822,203 | | | | | | 364,284 | | |
サービス提供コスト
|
| | | | 19 | | | | | | (618,691) | | | | | | (256,147) | | |
Gross profit
|
| | | | | | | | | | 203,512 | | | | | | 108,137 | | |
販売、一般と行政費用
|
| | | | 19 | | | | | | (26,837) | | | | | | (18,956) | | |
その他の収入、純支出
|
| | | | 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 | | |
所得税と社会貢献
|
| | | | 21 | | | | | | (37,860) | | | | | | (16,754) | | |
Profit for the year
|
| | | | | | | | | | 138,142 | | | | | | 66,054 | | |
応占利益: | | | | | | | | | | | | | | | | | | | |
Owners of the group
|
| | | | | | | | | | 131,117 | | | | | | 61,699 | | |
非持株権益
|
| | | | | | | | | | 7,025 | | | | | | 4,355 | | |
年末株式数
|
| | | | | | | | | | 48,615,599 | | | | | | 36,898,917 | | |
年末1株当たり収益(基本と希釈後)−単位:レアル$
|
| | | | | | | | | | 2,84 | | | | | | 1,79 | | |
| | |
2021
|
| |
2020
|
| ||||||
Profit for the year
|
| | | | 138,142 | | | | | | 66,054 | | |
その後損益に再分類された項目: | | | | | | | | | | | | | |
被投資者の海外での商標権の為替レート変動
|
| | | | (9,042) | | | | | | 1,632 | | |
累積並進調整
|
| | | | 20,731 | | | | | | 13,100 | | |
当期その他総合収益、税引き後純額
|
| | | | 11,689 | | | | | | 14,732 | | |
総合収益総額、税引き後純額
|
| | | | 149,831 | | | | | | 80,786 | | |
Attributable to: | | | | | | | | | | | | | |
Owners of the group
|
| | | | 131,117 | | | | | | 61,699 | | |
非持株権益
|
| | | | 18,714 | | | | | | 19,087 | | |
| | | | | 149,831 | | | | | | 80,786 | | |
| | | | | | | | |
グループ所有者
による
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
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 | | | | | | | | | | | | | ||||||||||||||||||||
将来の増資のための前借り資金
|
| | | | 16,2 | | | | | | — | | | | | | 176,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 176,000 | | | | | | — | | | | |
|
176,000
|
| | | | | | | | | | | | ||||||||||||||||||||
非持株株主利益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 5,289 | | | | |
|
5,289
|
| | | | | | | | | | | | ||||||||||||||||||||
その他総合収益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 14,732 | | | | | | — | | | | | | 14,732 | | | | | | — | | | | |
|
14,732
|
| | | | | | | | | | | | ||||||||||||||||||||
Net income for the year
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 61,699 | | | | | | 61,699 | | | | | | 4,355 | | | | |
|
66,054
|
| | | | | | | | | | | | ||||||||||||||||||||
利益分配 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||
Legal reserve
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | 2,356 | | | | | | — | | | | | | — | | | | | | — | | | | | | (2,356) | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
未実現利益準備金
|
| | | | 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 | | | | | | | | | | | | | ||||||||||||||||||||
投資移転増資
|
| | | | 16,1 | | | | | | 49,021 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (25,016) | | | | | | — | | | | | | 24,005 | | | | | | — | | | | |
|
24,005
|
| | | | | | | | | | | | ||||||||||||||||||||
将来の増資のための前借り資金
|
| | | | 16,1 | | | | | | 176,000 | | | | | | (176,000)) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
株主との取引
|
| | | | 16,6 | | | | | | — | | | | | | — | | | | | | (113,028) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (113,028) | | | | | | — | | | | |
|
(113,028)
|
| | | | | | | | | | | | ||||||||||||||||||||
事前に備蓄
を発行する
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | — | | | | |
|
(307)
|
| | | | | | | | | | | | ||||||||||||||||||||
非持株株主利益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (18,622) | | | | |
|
(18,622)
|
| | | | | | | | | | | | ||||||||||||||||||||
その他総合収益
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 63 | | | | | | — | | | | | | 11,626 | | | | | | — | | | | | | 11,689 | | | | | | — | | | | |
|
11,689
|
| | | | | | | | | | | | ||||||||||||||||||||
Net income for the year
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 131,117 | | | | | | 131,117 | | | | | | 7,025 | | | | |
|
138,142
|
| | | | | | | | | | | | ||||||||||||||||||||
利益分配 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ||||||||||||||||||||
Legal reserve
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | 6,559 | | | | | | — | | | | | | — | | | | | | — | | | | | | (6,559) | | | | | | — | | | | | | — | | | | |
|
—
|
| | | | | | | | | | | | ||||||||||||||||||||
最低強制配当金
|
| | | | 16,3 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 31,155) | | | | | | (31,155) | | | | | | — | | | | |
|
(31,155)
|
| | | | | | | | | | | | ||||||||||||||||||||
未実現利益準備金
|
| | | | 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
|
| ||||||
経営活動によるキャッシュフロー | | | | | | | | | | | | | |
Profit for the year
|
| | | | 138,142 | | | | | | 66,054 | | |
非キャッシュ項目調整 | | | | | | | | | | | | | |
減価償却及び償却
|
| | | | 60,163 | | | | | | 22,519 | | |
信用損失を予想する
|
| | | | (340) | | | | | | 39 | | |
資産、工場設備、無形資産の残存値
を査定しました
|
| | | | (6,355) | | | | | | 3,969 | | |
応急準備
|
| | | | (365) | | | | | | (474) | | |
所得税と社会貢献-延期
|
| | | | 14,087 | | | | | | 5,480 | | |
ローンと融資利息と為替レート変動
|
| | | | 2,919 | | | | | | 2,846 | | |
資産と負債変動: | | | | | | | | | | | | | |
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) | | |
その他の売掛金
|
| | | | 24,850 | | | | | | (13,192) | | |
Suppliers
|
| | | | (21,740) | | | | | | (7,340) | | |
給料と社会保険料
|
| | | | (1,485) | | | | | | 6,953 | | |
Taxes payable
|
| | | | (2,900) | | | | | | (1,595) | | |
Other accounts payable
|
| | | | (17,565) | | | | | | (350) | | |
経営活動による現金
|
| | | | 73,075 | | | | | | 38,064 | | |
ローンと融資支払いの利息
|
| | | | (5,985) | | | | | | (2,722) | | |
Interest paid on leases
|
| | | | (573) | | | | | | (183) | | |
所得税と社会貢献
|
| | | | (2,193) | | | | | | (2,656) | | |
経営活動による純現金
|
| | | | 64,324 | | | | | | 32,503 | | |
投資活動によるキャッシュフロー | | | | | | | | | | | | | |
会社買収用の現金;受け取った現金を差し引いた純額
|
| | | | (286,134) | | | | | | (76,023) | | |
買収投資による債務
の支払い
|
| | | | (38,493) | | | | | | (19,638) | | |
不動産、建屋と設備および無形資産を購入する
|
| | | | (123,794) | | | | | | (22,001) | | |
投資活動で使用する純現金
|
| | | | (448,420) | | | | | | (117,662) | | |
融資活動によるキャッシュフロー | | | | | | | | | | | | | |
利益分配-前期
|
| | | | (63) | | | | | | — | | |
Related parties
|
| | | | 441,662 | | | | | | 113,965 | | |
Lease payments – Principal
|
| | | | (6,819) | | | | | | (3,955) | | |
ローンと融資収益
|
| | | | 50,620 | | | | | | 22,415 | | |
ローンと融資-元金の支払い
|
| | | | (52,152) | | | | | | (23,547) | | |
融資活動による純現金
|
| | | | 433,248 | | | | | | 108,878 | | |
現金と現金等価物の増加
|
| | | | 49,152 | | | | | | 23,719 | | |
現金と現金等価物の為替レート変化
|
| | | | 8,012 | | | | | | 25,769 | | |
年明けの現金と現金等価物
|
| | | | 61,754 | | | | | | 12,266 | | |
年末現金と現金等価物
|
| | | | 118,918 | | | | | | 61,754 | | |
現金と現金等価物の増加
|
| | | | 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 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Howells Consulting Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | 100,00 | | | | | | ふっくらしている | | |
| | | | | | Ambipar Participações | | | | | — | | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | 100,00 | | | | | | ふっくらしている | | |
| | | | | | Ambipar Participações | | | | | — | | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar保険会社Corretora de Seguros Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
A Seguros Ltd.のAmbipar Response保険(-AtenDimento a Seguros Ltd.)
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Atmo Hazmat Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Suatrans Chile S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 50,00 | | | | | | — | | | | | | 50,00 | | | | | | ふっくらしている | | |
Suatrans Peru SAC
|
| | Peru | | | Suatrans Chile | | | | | 99,78 | | | | | | 49,89 | | | | | | 0,22 | | | | | | 50,11 | | | | | | ふっくらしている | | |
Suatrans Training S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99,99 | | | | | | 50,00 | | | | | | 0,01 | | | | | | 50,00 | | | | | | ふっくらしている | | |
SIS-Servicios Industriales Especalizados S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99,99 | | | | | | 49,95 | | | | | | 0,01 | | | | | | 50,05 | | | | | | ふっくらしている | | |
Horvefel S.A.
|
| | Uruguai | | | Suatrans Chile | | | | | 100,00 | | | | | | 50,00 | | | | | | — | | | | | | 50,00 | | | | | | ふっくらしている | | |
SABI Tech S.A.S
|
| | Colombia | | | Suatrans Chile | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holding USA, INC
|
| |
United States of America
|
| |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
国際緊急有限責任会社と連携します。
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
ワンストップ環境保護有限責任会社
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
海岸内環境有限責任会社
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
顧客環境サービス会社
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holdings UK Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holding Canadá, INC
|
| | Canadá | | |
Emergência Participações
|
| | | | 100,00 | | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
JM Servi≡os Integrados Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
JM Serviços e Locações Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
Lacerda&Lacerda Servi≡os de Transportes e Emerg≡ncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
Desentupidora Belo Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response Gás Ltda.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
EnviroClear Site Service Limited
|
| | United Kingdom | | | Ambipar Holding UK | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
オリオン環境サービス株式会社
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Inversiones Disal Emergencias S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
EMS Environmental, Inc
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
| | | | | | | | |
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 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
[br]羊腹菌FニックスEmerg≡ncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
APW Ambiental e Transport Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response ES S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response Control環境コンサルティング会社
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
[br]Ambipar Response Orbitgeo Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
[br]Ambipar Response OGTEC Facilities Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
[br]Ambipar Response汚水制御有限公司
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
[br]Ambipar Response Geoweb Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70,00 | | | | | | — | | | | | | 30,00 | | | | | | — | | | | | | ふっくらしている | | |
[br]Ambipar Response Geociéncias Ltd.(*)
|
| | Brazil | | | Ambipar Response ES | | | | | 38,50 | | | | | | — | | | | | | 61,50 | | | | | | — | | | | | | ふっくらしている | | |
Swat Consulting Inc.
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
専門緊急資源サービス
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Emerge Hydrovac Inc.
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Lynx Creek工業と水力発電株式会社
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holdingアイルランド株式会社
|
| | Ireland | | | Ambipar Holding UK | | | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Lehane環境と工業
Services Ltd |
| | Ireland | | |
Ambipar Holdingアイルランド
|
| | | | 100,00 | | | | | | — | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
| FVTPLの金融資産 | | | これらの資産はその後、公正価値によって計量され、純損益は、任意の利息または配当収入を含み、損益で確認される。 | |
| 償却コストの金融資産 | | | これらの資産はその後、実際の利息法を用いて償却コストによって計量される。償却コストから減値損失を差し引くと、利息収入、為替損益と減値が損益で確認される。終了確認のいずれの収益または損失も損益で確認する。 | |
| FVOCIの債務投資 | | | これらの資産はその後,公正価値で計量され,実際の利子法を用いて計算された利息収入,為替損益,減値が損益で確認される。その他の純損益は保険業保監所で確認した。確認終了時には,保監所で蓄積された損益を損益に再分類する。 | |
| FVOCIの株式投資 | | | これらの資産はその後、公正価値で計量され、配当金は損益で収入として確認され、配当金が一部の投資コストを回収することを明確に示さない限り、他の純収益と損失は保険業で確認され、決して損益に再分類されない。 | |
| | |
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 |
| |||||||||||||||
財務状況集計表
|
| | | | | | |||||||||||||||||||||||||
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 | | |
純資産制御
|
| | | | 4,987 | | | | | | 2,292 | | | | | | 32,030 | | | | | | 51,073 | | | | | | 90,382 | | |
非制御性純資産
|
| | | | — | | | | | | — | | | | | | 140 | | | | | | — | | | | | | 140 | | |
Accumulated NCI 2020
|
| | | | 23,521 | | | | | | | | | | | | | | | | | | | | | | | | | | |
その他の非制御性調整
|
| | | | (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
|
|
財務状況集計表 | | | | | | | ||||||||||
Revenue
|
| |
15,415
|
| |
18,040
|
| |
34,301
|
| |
61,516
|
| |
129,272
|
|
サービス提供コスト
|
| |
(9,359)
|
| |
(4,018)
|
| |
(24,328)
|
| |
(41,448)
|
| |
(79,153)
|
|
Gross profit
|
| |
6,056
|
| |
14,021
|
| |
9,973
|
| |
20,068
|
| |
50,118
|
|
販売、一般と行政管理
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
|
|
所得税と社会貢献
|
| |
(3,024)
|
| |
(3,235)
|
| |
(2,550)
|
| |
(2,993)
|
| |
(11,801)
|
|
Profit for the year
|
| |
(1,190)
|
| |
7,846
|
| |
4,519
|
| |
7,276
|
| |
18,451
|
|
年間利益を抑える
|
| |
(833)
|
| |
5,492
|
| |
3,128
|
| |
3,638
|
| |
11,425
|
|
非持株年間利益
|
| |
(357)
|
| |
2,354
|
| |
1,391
|
| |
3,638
|
| |
7,026
|
|
非持株株主は権益
を占めるべきである
|
| |
30,00%
|
| |
30,00%
|
| |
30,00%
|
| |
50,00%
|
| | | |
| | |
(Combined) scenarios
|
| |||||||||||||||||||||
Index risk
|
| |
Base
|
| |
Probable
|
| |
Possible
|
| |
Remote
|
| ||||||||||||
CDI-利息で銀行預金
|
| | | | 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-利息で銀行預金
|
| | | | 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-利息で銀行預金
|
| | | | 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 | | |
ローンと融資(利息)
|
| | | | 5,972 | | | | | | 3,270 | | | | | | 6,024 | | | | | | 15,266 | | | | | | | | |
Lease liabilities
|
| | | | 12,252 | | | | | | 8,621 | | | | | | 15,740 | | | | | | 36,613 | | | | | | | | |
仕入先及びその他の売掛金
|
| | | | 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 | | |
ローンと融資(利息)
|
| | | | 1,496 | | | | | | 1,804 | | | | | | 3,944 | | | | | | — | | | | | | 7,244 | | |
Lease liabilities
|
| | | | 2,026 | | | | | | 3,523 | | | | | | 4,521 | | | | | | — | | | | | | 10,070 | | |
仕入先及びその他の売掛金
|
| | | | 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 | | |
ローンと融資(利息)
|
| | | | 1,405 | | | | | | 700 | | | | | | 1,200 | | | | | | — | | | | | | 3,305 | | |
Lease liabilities
|
| | | | 1,496 | | | | | | 1,414 | | | | | | 1,457 | | | | | | — | | | | | | 4,367 | | |
仕入先及びその他の売掛金
|
| | | | 6,479 | | | | | | — | | | | | | — | | | | | | — | | | | | | 6,479 | | |
| | | | | 23,667 | | | | | | 9,235 | | | | | | 14,868 | | | | | | — | | | | | | 47,770 | | |
総合財務情報
|
| |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
Loans and financing
|
| | | | 155,304 | | | | | | 73,691 | | | | | | 33,619 | | |
減少:現金と現金等価物
|
| | | | (118,918) | | | | | | (61,754) | | | | | | (12,266) | | |
銀行の純融資と融資
|
| | |
|
36,386
|
| | | |
|
11,937
|
| | | |
|
21,353
|
| |
株主権益合計
|
| | | | 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 | | |
利息のある銀行預金
|
| |
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 | | | | | | | | | | | | | | | | |
ローンとレンタル負債
|
| |
Amortized cost – Level 2
|
| | | | 155,304 | | | | | | 155,304 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 39,573 | | | | | | 39,573 | | |
買収投資による債務
|
| |
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 | | |
利息のある銀行預金
|
| |
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 | | | | | | | | | | | | | | | | |
ローンとレンタル負債
|
| |
Amortized cost – Level 2
|
| | | | 73,691 | | | | | | 73,691 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 20,174 | | | | | | 20,174 | | |
買収投資による債務
|
| |
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 | | |
利息のある銀行預金
|
| |
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 | | | | | | | | | | | | | | | | |
ローンとレンタル負債
|
| |
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 | | |
利息のある銀行預金
|
| | | | 61,461 | | | | | | 23,135 | | | | | | 2,713 | | |
| | | | | 118,918 | | | | | | 61,754 | | | | | | 12,266 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
受取商業手形-国内業務
|
| | | | 82,300 | | | | | | 54,458 | | | | | | 33,114 | | |
受取商業手形-対外業務
|
| | | | 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 |
| |||||||||
所得税の前納と社会納付(IR/CS)
|
| | | | 4,895 | | | | | | 2,350 | | | | | | 1,907 | | |
| | | | | 4,895 | | | | | | 2,350 | | | | | | 1,907 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
返却可能なINSS(社保税)源泉徴収
|
| | | | 2,545 | | | | | | 832 | | | | | | 7,587 | | |
払戻可能なPIS(販売税)
|
| | | | 65 | | | | | | 171 | | | | | | 32 | | |
回収可能なCOFINS(販売税)
|
| | | | 299 | | | | | | 785 | | | | | | 145 | | |
ISMS(国家付加価値税)
を回収可能
|
| | | | 95 | | | | | | — | | | | | | 60 | | |
相殺するIRRF(源泉所得税)
|
| | | | 9,691 | | | | | | 6,607 | | | | | | 4,858 | | |
払戻可能な他の税金
|
| | | | 613 | | | | | | 96 | | | | | | — | | |
| | | | | 13,308 | | | | | | 8,491 | | | | | | 12,682 | | |
Base date
|
| |
Target Company
|
| |
Interest acquired (%)
|
|
Jan 2020 | | | 国際緊急有限責任会社と連合して、 | | |
100
|
|
Sep 2020 | | | 海岸内環境有限責任会社 | | |
100
|
|
Sep 2020 | | | ワンストップ環境保護有限責任会社 | | |
100
|
|
Dec 2020 | | |
顧客環境サービス会社(EUA)
|
| |
100
|
|
Jan 2021 | | | JM Servi≡os Integrados Ltd. | | |
70
|
|
Jan 2021 | | |
Lacerda e Lacerda Serv tr Emerg Amb Ltd.
|
| |
70
|
|
Jan 2021 | | | MDTEC Engenharia e Servi_os Ltd. | | |
100
|
|
Feb 2021 | | | EnviroClear Site Services Limited | | |
100
|
|
Feb 2021 | | | オリオン環境サービス株式会社 | | |
100
|
|
June 2021 | | | EMS環境会社 | | |
100
|
|
July 2021 | | | ControlPar Participaóes S.A. | | |
70
|
|
July 2021 | | | Swat Consulting Inc. | | |
100
|
|
July 2021 | | | 専門緊急資源サービス | | |
100
|
|
July 2021 | | | SABI Tech S.A.S – Suatrans Chile | | |
100
|
|
August 2021 | | | フェネックスAmbientais Ltd. | | |
100
|
|
August 2021 | | | APW Ambiental e Transport Ltd. | | |
100
|
|
Sep 2021 | | | Emerge Hydrovac Inc, | | |
100
|
|
Sep 2021 | | | Lynx Creek工業水務有限会社、 | | |
100
|
|
Sep 2021 | | |
Lehane環境と工業
Services Ltd |
| |
100
|
|
| | |
Response
|
| | | | | | | |||||||||||||||||||||
資産と負債
acquired at fair value (*) |
| |
Allied
|
| |
Intracoastal
|
| |
One Stop
|
| |
CES
|
| |
TOTAL
|
| |||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金と現金等価物
|
| | | | 1.021 | | | | | | 3.492 | | | | | | 1.898 | | | | | | 175 | | | | | | 6.586 | | |
貿易とその他の売掛金
|
| | | | 2.543 | | | | | | 5.143 | | | | | | 9.588 | | | | | | 1.432 | | | | | | 18.706 | | |
Inventories
|
| | | | — | | | | | | 11 | | | | | | — | | | | | | 1.190 | | | | | | 1.201 | | |
Related parties loans
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
その他の売掛金
|
| | | | 1 | | | | | | 386 | | | | | | 466 | | | | | | 289 | | | | | | 1.142 | | |
Non-current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Deferred taxes
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
その他の売掛金
|
| | | | — | | | | | | — | | | | | | 362 | | | | | | 76 | | | | | | 438 | | |
Investiments
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
不動産、工場と設備
|
| | | | 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) | | |
当期所得税対応
|
| | | | (105) | | | | | | — | | | | | | — | | | | | | (63) | | | | | | (168) | | |
Related parties loans
|
| | | | — | | | | | | (14.923) | | | | | | (12.982) | | | | | | (12.159) | | | | | | (40.064) | | |
Other liabilities
|
| | | | (3) | | | | | | — | | | | | | (294) | | | | | | (4) | | | | | | (301) | | |
| | |
Response
|
| | | | | | | |||||||||||||||||||||
資産と負債
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) | | |
対価総額
に移行した
|
| | | | 43.092 | | | | | | 59.985 | | | | | | 28.687 | | | | | | 11.092 | | | | | | 142.856 | | |
(-) Cash acquired
|
| | | | (1.021) | | | | | | (3.492) | | | | | | (1.898) | | | | | | (175) | | | | | | (6.586) | | |
(-)対
が負担する債務金額
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 | | |
期待される将来の収益性に基づいて営業権を決定(*)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
移転対価格の総金額、純額
|
| | | | 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 | | |
将来の利益を期待することによる営業権支払い
|
| | | | 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
|
| | | | — | | | ||||||||||||
制御権を獲得した会社
|
| |
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
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
資産と負債
acquired at fair value (*) |
| |
Enviroclear
|
| |
Orion
(Canadá) |
| |
EMS
Environmental |
| |
SABI
|
| |
SWAT
|
| |
Controlpar
|
| |
PERS
|
| |
Lynx
|
| |
Emerge
|
| |
Lehane
|
| |
Others (***)
|
| |
Total
2021 |
| ||||||||||||||||||||||||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金と現金等価物
|
| | | | 1.718 | | | | | | (2.548) | | | | | | 736 | | | | | | 72 | | | | | | 12.546 | | | | | | 6.459 | | | | | | 2.033 | | | | | | 552 | | | | | | 2.206 | | | | | | 6.798 | | | | | | 3.401 | | | | |
|
33.973
|
| |
貿易とその他の売掛金
|
| | | | 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
|
| |
不動産、工場と設備
|
| | | | 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)
|
| |
当期所得税対応
|
| | | | (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)
|
| |
公正価値で計算される確認可能な純資産(負債)総額
|
| | | | 3.866 | | | | | | 1.538 | | | | | | 5.181 | | | | | | 2.972 | | | | | | (20.712) | | | | | | 28.552 | | | | | | 2.255 | | | | | | 5.494 | | | | | | 9.197 | | | | | | 36.439 | | | | | | 4.751 | | | | | | 79.533 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | — | | |
バス会で取得した資産純額と負担した負債
value: |
| | | | | | | | | | | | | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
-グループ持株株主
に属する
|
| | | | 3.866 | | | | | | 1.538 | | | | | | 5.181 | | | | | | 2.972 | | | | | | (20.712) | | | | | | 19.986 | | | | | | 2.255 | | | | | | 5.494 | | | | | | 9.197 | | | | | | 36.439 | | | | | | 4.301 | | | | | | 70.517 | | |
-本グループの非持株株主に帰属する
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8.566 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 450 | | | | | | 9.016 | | |
対価総額
に移行した
|
| | | | 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
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
資産と負債
acquired at fair value (*) |
| |
Enviroclear
|
| |
Orion
(Canadá) |
| |
EMS
Environmental |
| |
SABI
|
| |
SWAT
|
| |
Controlpar
|
| |
PERS
|
| |
Lynx
|
| |
Emerge
|
| |
Lehane
|
| |
Others (***)
|
| |
Total
2021 |
| ||||||||||||||||||||||||||||||||||||
(-)負担する支払義務額
|
| | | | (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 | | |
期待される将来の収益性に基づいて営業権を決定(*) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
移転対価格の総金額、純額
|
| | | | 36.534 | | | | | | 72.390 | | | | | | 15.006 | | | | | | 13.363 | | | | | | 23.201 | | | | | | 61.946 | | | | | | 27.144 | | | | | | 18.922 | | | | | | 28.300 | | | | | | 51.923 | | | | | | 43.624 | | | | |
|
392.353
|
| |
買収の確認可能な資産純額と負担するグループ持株株主に帰属する負債
|
| | | | (3.866) | | | | | | (1.538) | | | | | | (5.181) | | | | | | (2.972) | | | | | | 20.712 | | | | | | (19.986) | | | | | | (2.255) | | | | | | (5.494) | | | | | | (9.197) | | | | | | (36.439) | | | | | | (4.301) | | | | |
|
(70.517)
|
| |
将来の利益を期待することによる営業権支払い
|
| | | | 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
|
| |
(***)
|
| | | | — | | | |||||||||||||||||||||||||||||||||
制御権を獲得した会社
|
| |
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 Servi≡os Integrados Ltd.
|
| | | | 15,415 | | | | | | (1,190) | | | | | | — | | | | | | — | | |
Lacerda e Lacerda Serv tr Emerg Amb Ltd.
|
| | | | 18.040 | | | | | | 7,846 | | | | | | — | | | | | | — | | |
MDTEC Engenharia e Servi_os Ltd.
|
| | | | 6.851 | | | | | | (1,184) | | | | | | — | | | | | | — | | |
EnviroClear Site Services Limited
|
| | | | 85,412 | | | | | | 3,596 | | | | | | — | | | | | | — | | |
オリオン環境サービス株式会社
|
| | | | 87,932 | | | | | | 26,927 | | | | | | — | | | | | | — | | |
EMS Environmental, Inc
|
| | | | 5,540 | | | | | | (532) | | | | | | — | | | | | | — | | |
ControlPar Participações S.A.
|
| | | | 34,301 | | | | | | 4,519 | | | | | | — | | | | | | — | | |
Swat Consulting Inc.
|
| | | | 5,780 | | | | | | (983) | | | | | | — | | | | | | — | | |
専門緊急資源サービス
|
| | | | 8.383 | | | | | | (1,042) | | | | | | — | | | | | | — | | |
SABI Tech S.A.S – Suatrans Chile
|
| | | | 8,587 | | | | | | (611) | | | | | | — | | | | | | — | | |
フェネックスAmbientais Ltd.
|
| | | | 754 | | | | | | 538 | | | | | | — | | | | | | — | | |
APW Ambiental e Transport Ltd.
|
| | | | 265 | | | | | | 292 | | | | | | — | | | | | | — | | |
Emerge Hydrovac Inc.
|
| | | | 11,761 | | | | | | 4,513 | | | | | | — | | | | | | — | | |
Lynx Creek工業と水力発電株式会社
|
| | | | 6.132 | | | | | | 1,879 | | | | | | — | | | | | | — | | |
楽漢環境と工業サービス有限会社
|
| | | | 7.723 | | | | | | 10,879 | | | | | | — | | | | | | — | | |
国際緊急有限責任会社と連携します。
|
| | | | — | | | | | | — | | | | | | 40,535 | | | | | | 4,380 | | |
海岸内環境有限責任会社
|
| | | | — | | | | | | — | | | | | | 6,968 | | | | | | 1.617 | | |
ワンストップ環境保護有限責任会社
|
| | | | — | | | | | | — | | | | | | 21,682 | | | | | | 3.487 | | |
顧客環境サービス会社(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 | | |
減価償却累計 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
減価償却及び償却
|
| | | | (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 | | |
減価償却累計 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
減価償却及び償却
|
| | | | (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 (%) |
| ||||||
レンタル改善
|
| | | | 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-船団
|
| | | | 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 | | |
端末価値成長率
|
| | | | 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 | | |
累計償却 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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
|
| |
累計償却
|
| | | | — | | | | | | (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 | | |
累計償却 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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
|
| |
累計償却
|
| | | | — | | | | | | (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% | | |
研究開発
|
| | | | 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 | | |
融資リース負債
|
| | | | 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 | | |
資産買収現金-非現金事件
|
| | | | 19,818 | | |
為替レート変動の影響
|
| | | | 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 | | |
資産買収現金-非現金事件
|
| | | | 32,491 | | |
為替レート変動の影響
|
| | | | 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
|
| |||||||||
貿易支払いすべき-サプライチェーン融資手配-国内業務
|
| | | | 1,145 | | | | | | 6 | | | | | | 970 | | |
貿易支払いすべき-サプライチェーン融資手配-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分割払い
|
| | | | — | | | | | | 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) | | |
利息支給
|
| | | | — | | | | | | 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) | | |
利息支給
|
| | | | — | | | | | | 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 |
| ||||||||||||||||||
可能またはある事項: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
労働力と社会保障応急費用
|
| | | | 147 | | | | | | 181 | | | | | | 407 | | | | | | 546 | | | | | | 711 | | | | | | 1,020 | | |
| | | | | 147 | | | | | | 181 | | | | | | 407 | | | | | | 546 | | | | | | 711 | | | | | | 1,020 | | |
| | |
Combined
|
| |||
(=) Balance at January 1, 2020
|
| | | | 1,020 | | |
(+)今年度は
を準備する
|
| | | | 468 | | |
(-)今年度の準備が終了しました
|
| | | | (120) | | |
(-)今年度使用した準備
|
| | | | (822) | | |
(=) Balance at December 31, 2020
|
| | | | 546 | | |
(+)今年度は
を準備する
|
| | | | 63 | | |
(-)今年度の準備が終了しました
|
| | | | (26) | | |
(-)今年度使用した準備
|
| | | | (402) | | |
(=) Balance at December 31, 2021
|
| | | | 181 | | |
| | |
Combined
|
| |||||||||||||||
| | |
December 31,
2021 |
| |
December 31,
2020 |
| |
January 1,
2020 |
| |||||||||
Assets | | | | | | | | | | | | | | | | | | | |
Loan (non-current) | | | | | | | | | | | | | | | | | | | |
Ambipar Participa ióes e Empreendimentos S.A.
|
| | | | 4,508 | | | | | | 83 | | | | | | 6,051 | | |
Ambipar環境逆製造会社
|
| | | | 622 | | | | | | 621 | | | | | | 562 | | |
Ambipar開発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 |
| |||||||||
環境に優しいESG Participa Róes S.A.
|
| | | | 532 | | | | | | 332 | | | | | | 327 | | |
Ambipar Eco Products S.A.
|
| | | | 2,261 | | | | | | 2,207 | | | | | | 1,932 | | |
Ambipar労働力解決策M≡o de Obra Temp,Ltd.
|
| | | | 5,759 | | | | | | 5,373 | | | | | | 4,469 | | |
環境ソリューションです
|
| | | | 5,037 | | | | | | 3,689 | | | | | | 1,695 | | |
Ambipar環境廃棄物物流有限会社、
|
| | | | 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 | | | | | | | | | | | | | | | | | | | |
持株株主
|
| | | | 31,154 | | | | | | — | | | | | | — | | |
非持株株主
|
| | | | 315 | | | | | | — | | | | | | — | | |
| | | | | 31,469 | | | | | | — | | | | | | — | | |
Loan (non-current) | | | | | | | | | | | | | | | | | | | |
Ambipar Participa ióes e Empreendimentos S.A.
|
| | | | 470,824 | | | | | | 52,886 | | | | | | 62,017 | | |
Ambipar Eco Products S.A.
|
| | | | 240 | | | | | | 239 | | | | | | 1,077 | | |
Ambipar環境廃棄物物流有限会社、
|
| | | | 1,088 | | | | | | 1,088 | | | | | | 1,088 | | |
[br]Ambipar環境ソリューション-Solu Róes Ambientais Ltd.
|
| | | | 61 | | | | | | — | | | | | | — | | |
環境に優しいESG Participa Róes S.A.
|
| | | | 9,595 | | | | | | — | | | | | | — | | |
チリサイニトリオ携帯機器有限会社。
|
| | | | 340 | | | | | | — | | | | | | — | | |
Gestión de Servicios Ambientales S.A.C.
|
| | | | 13 | | | | | | — | | | | | | — | | |
| | | | | 482,161 | | | | | | 54,213 | | | | | | 64,182 | | |
Profit or loss | | | | | |||||||||||||||
キーパーソンの報酬
|
| | | | 7,631 | | | | | | 8,060 | | | | | | 4,562 | | |
|
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
損益表(業務往来) | | | | | | | | | | | | | |
Net Revenues | | | | | | | | | | | | | |
チリセニトリオ携帯有限会社、
|
| | | | 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 | | | | | | | | | | | | | |
チリセニトリオ携帯有限会社、
|
| | | | — | | | | | | (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 | | |
法定準備金の目的地(5%)
|
| | | | (6,559) | | | | | | (2,356) | | |
今年度の収入分配状況
|
| | | | (31,140) | | | | | | — | | |
未実現利益準備中の準備
|
| | | | 93,418 | | | | | | 59,343 | | |
Earning per share
|
| |
2021
|
| |
2020
|
| ||||||
控除前に親会社株主に帰属する1株当たり収益
|
| | | | 138,142 | | | | | | 66,054 | | |
普通株式数
|
| | | | 48,615,599 | | | | | | 36,898,917 | | |
基本1株当たり収益(単位:レアル)
|
| | | | 2,84 | | | | | | 1,79 | | |
希釈して1株当たり収益(単位:レアル)
|
| | | | 2,84 | | | | | | 1,79 | | |
| | |
Response
Inversiones Disal Emergencias |
| |||
公正価値で買収された資産と負債 | | | | | | | |
現金と現金等価物
|
| | | | 1,005 | | |
Other assets
|
| | | | 25,650 | | |
Other liabilities
|
| | | | (326) | | |
純資産総額
を識別できる
|
| | | | 26,329 | | |
対価総額
に移行した
|
| | | | 144,430 | | |
(-) Cash acquired
|
| | | | (1,005) | | |
(-)負担する支払い義務価値
|
| | | | — | | |
現金を払いました。受取/受取現金(*)
を差し引く
|
| | | | 143,425 | | |
| | |
Response
Inversiones Disal Emergencias |
| |||
営業権の決定 | | | | | | | |
総対価金額、純額
|
| | | | 144,430 | | |
純資産総額
を識別できる
|
| | | | (26,329) | | |
営業権は予想される将来の収益性に応じて支払う
|
| | | | 118,101 | | |
追加買収日
|
| |
06/28/2021
|
| |||
制御権を獲得した会社
|
| |
Emergência Participações S.A.
|
| |||
Value of acquisition
|
| |
US$26,185 (thousand)
|
| |||
Percentage acquired
|
| |
100%
|
|
| | |
2021
|
| |
2020
|
| ||||||
Net Revenue | | | | | | | | | | | | | |
Brazil
|
| | | | 210,397 | | | | | | 156,250 | | |
ラテンアメリカ(ブラジルを除く)
|
| | | | 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 | | |
ラテンアメリカ(ブラジルを除く)
|
| | | | 42,875 | | | | | | 15,260 | | |
Europe
|
| | | | 115,549 | | | | | | 7,981 | | |
North America
|
| | | | 478,813 | | | | | | 197,025 | | |
Total | | | | | 926,999 | | | | | | 327,388 | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
国内市場純収入(*)
|
| | | | 210,397 | | | | | | 156,249 | | |
海外市場の純収入
|
| | | | 611,806 | | | | | | 208,035 | | |
サービスを提供する純収入
|
| | | | 822,203 | | | | | | 364,284 | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
サービス提供時に使用する材料
|
| | | | (32,036) | | | | | | (3,314) | | |
人員と人件費
|
| | | | (317,749) | | | | | | (162,186) | | |
Fuels
|
| | | | (24,744) | | | | | | (1,764) | | |
Freight and tolls
|
| | | | (2,683) | | | | | | (1,958) | | |
機器、電気、設備、車両のメンテナンス
|
| | | | (24,306) | | | | | | (3,608) | | |
Taxes
|
| | | | (10,099) | | | | | | (2,698) | | |
Rent and condominiums
|
| | | | (8,884) | | | | | | (4,606) | | |
貨物、車両、機械、設備レンタル
|
| | | | (14,294) | | | | | | (3,262) | | |
Telephony expenses
|
| | | | (2,011) | | | | | | (1,375) | | |
Travel expenses
|
| | | | (12,588) | | | | | | (6,258) | | |
減価償却及び償却
|
| | | | (60,163) | | | | | | (22,519) | | |
広告宣伝
|
| | | | (3,399) | | | | | | (4,415) | | |
Third party services
|
| | | | (89,455) | | | | | | (27,454) | | |
Other expenses
|
| | | | (41,762) | | | | | | (28,981) | | |
| | | | | (644,173) | | | | | | (274,398) | | |
サービス提供コスト
|
| | | | (618,691) | | | | | | (256,147) | | |
総務部、行政部、販売部
|
| | | | (26,837) | | | | | | (18,956) | | |
その他営業収入(費用)、純額
|
| | | | 1,355 | | | | | | 705 | | |
| | | | | (644,173) | | | | | | (274,398) | | |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
Financial income | | | | | | | | | | | | | |
Discounts obtained
|
| | | | 82 | | | | | | 81 | | |
Interest charged
|
| | | | 830 | | | | | | 348 | | |
銀行預金利息収入
|
| | | | 3,714 | | | | | | 1 | | |
外貨収入
|
| | | | 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
|
| ||||||
当期所得税と社会貢献
|
| | | | (23,773) | | | | | | (11,274) | | |
繰延所得税と社会貢献
|
| | | | (14,087) | | | | | | (5,480) | | |
所得税と社会納付
|
| | |
|
(37,860)
|
| | | |
|
(16,754)
|
| |
| | |
Combined
|
| |||||||||
| | |
2021
|
| |
2020
|
| ||||||
所得税と社会貢献前収入
|
| | | | 176,002 | | | | | | 82,808 | | |
現行税率-で計算される税金34%
|
| | | | (59,841) | | | | | | (28,155) | | |
Reconciliation: | | | | | | | | | | | | | |
子会社の純収入における権益
|
| | | | — | | | | | | — | | |
繰延税金損資産確認
|
| | | | (8,987) | | | | | | (847) | | |
他の管轄区の永久差額調整
|
| | | | 38,571 | | | | | | 8,416 | | |
税制の違い調整
|
| | | | (4,061) | | | | | | — | | |
仮と恒久的差異における他の調整
|
| | | | (3,542) | | | | | | 3,832 | | |
所得税と社会貢献
|
| | |
|
(37,860)
|
| | | |
|
(16,754)
|
| |
所得税と社会貢献の有効税率-%
|
| | | | 21,5% | | | | | | 20,2% | | |
| | |
Combined
|
| |||||||||||||||
Tax bases – Assets
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
税損と負基数
|
| | | | 17,962 | | | | | | 5,438 | | | | | | 5,262 | | |
もう1つの管轄区の一時的な違い
|
| | | | 8,470 | | | | | | 11,600 | | | | | | 9,283 | | |
Income tax – 25%
|
| | | | 6,608 | | | | | | 4,260 | | | | | | 3,636 | | |
Social contribution – 9%
|
| | | | 2,379 | | | | | | 1,533 | | | | | | 1,310 | | |
所得税と社会貢献−資産
|
| | | | 8,987 | | | | | | 5,793 | | | | | | 4,946 | | |
| | |
Combined
|
| |||||||||||||||
Tax bases – Liabilities
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
準備-一過性差異
|
| | | | (45,862) | | | | | | (28,611) | | | | | | (12,461) | | |
もう1つの管轄区の一時的な違い
|
| | | | (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) | | |
所得税と社会貢献-負債
|
| | | | (33,404) | | | | | | (12,923) | | | | | | (6,491) | | |
| | |
Combined
|
| |||||||||||||||
Changes
|
| |
December 31, 2021
|
| |
December 31, 2020
|
| |
January 1, 2020
|
| |||||||||
期初残高-資産、負債を差し引いた純額
|
| | | | (7,130) | | | | | | (1,545) | | | | | | (3,677) | | |
損益表を現金化する
|
| | | | (14,087) | | | | | | (5,480) | | | | | | (701) | | |
Other changes
|
| | | | (3,200) | | | | | | (105) | | | | | | 2,833 | | |
期末残高-資産、負債を差し引いた純額
|
| | | | (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
|
| ||||||
融資による物件、工場と設備の買収
|
| | | | 19,818 | | | | | | 32,491 | | |
Operational lease
|
| | | | 21,281 | | | | | | 526 | | |
買収投資の残高
|
| | | | 157,397 | | | | | | 77,072 | | |
累積並進調整
|
| | | | 11,626 | | | | | | 10,329 | | |
非持株株主利益
|
| | | | (18,622) | | | | | | 5,289 | | |
Dividends payable
|
| | | | (31,155) | | | | | | — | | |
AFACによる増資
|
| | | | 176,000 | | | | | | — | | |
投資領収書で増資
|
| | | | 49,021 | | | | | | — | | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
|
1
|
| | First Responseの100%株式をその直接子会社Ambipar Holding CanadáInc.を通じて買収する。 | | | February 2022 | | | 2022年2月、会社はその直接子会社Ambipar Holding Canada Inc.を通じてFirst Response 100%の株式を買収することを発表し、同社は2007年に設立された。First Response環境緊急対応 に特化 | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | は,消防,訓練,シミュレーションおよび消防士と消防設備のアウトソーシングに重点を置いており,この細分化市場の参考となっている。カナダのブリティッシュコロンビア州とエバータ州に8つの作戦基地があります。2021年、その純収入は1020万カナダドル、EBITDAは210万カナダドルに達した。 | |
|
2
|
| | 緊急Participa ióes S.A.債券 を初めて発行 | | | February 2022 | | | Emergíncia Participaóesは2022年2月15日まで、最初の無担保で株式に変換できない簡単な債券を発行し、単一シリーズの債券を発行し、追加の個人保証を提供した。合計335,500レアルの債券が発行され,総金額は335,500レアル,単位額面は1レアル,最終満期日は2028年2月であった。 | |
|
3
|
| | Dracares Apoio MatíTimo e Portuário Ltd.社の51%の株式を買収した。 | | | March 2022 | | | 2022年3月、同社はDracares Apoio MaríTimo e Portuário Ltd daの持株権の買収を発表し、Dracares Apoio MaríTimo e Portuário Ltd.は、油漏れ、地震偵察船、環境データ収集、水深測定に対応するために、オフショアと陸上油漏れ緊急サービスに特化した会社であることを発表した。2021年には5000万BRLの利益を獲得し,EBITDAは1400万BRLであった。本グループにとって、次の買収である:(I)海上流出油及び海洋汚染に対抗する緊急サービス市場に進出する;(Ii)環境サービスと解決方案の組み合わせを増加する;(Iii)運営及び行政協同効果及び交差販売機会を創造する;その戦略成長計画と一致し、協同効果及び潜在最大化利益率とリターンを捕捉する。 | |
|
4
|
| | Flyone Service Aéreo Especalizado,Comércio e Servi≡os Ltd.社の51%の株式を買収した。 | | | March 2022 | | | 2022年3月、当社はFlyone Servi≡o Aéreo Especalizado,Comércio e Servi≡os Ltd.社の持株権を買収することを発表し、同社は森林火災応急のために空中サービスを提供し、自分の中小型と大型ヘリコプター、地上支援車両と特殊設備を運営している。2021年には7000万BRLの利益を獲得し,EBITDAは2100万BRLであった。本グループにとって,この買収は,(I)航空機による環境緊急サービス市場への参入を許可し,(Ii)現在のクライアント組合せ着信の応答時間 の短縮を可能にする | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | (三)サービスと環境解決策の組み合わせを増加させる;(四)運営、行政協同効果と交差販売機会を生成する;その戦略成長計画と一致し、協同効果と潜在的な利益率の最大化とリターンを実現する。 | |
|
5
|
| | RGコンサルティング会社Técnica Ambiental S.A.(“RGコンサルティング”)51%の株式 を買収 | | | March 2022 | | | 2022年3月18日、同社はRG ConsulVictoria Tecnica Ambiental S.A.社の51%の株を買収し、同社は同国中部地区の緊急準備と応答に特化している。 | |
|
6
|
| | その子会社Ambipar Response ES S.A.を通じてBioenv AnáLise Ambientais Ltd.(“Bioenv”)51%の株式を買収する。 | | | Jun 2022 | | | 直接子会社Ambipar Response ES S.A.はBioenv AnáLise Ambientais Ltd.(“Bioenv”)社の51%の株式を買収した。BIOENVは2008年に設立され,環境分析に特化し,多国籍企業のための開発プロジェクトを含むいくつかのモニタリングプロジェクトをブラジルで開発した。アラクルス/エスス市に位置し,CGCRE ISO/IEC INMETRO 17025で認証された品質の環境評価が可能な分析実験室を備えた拠点を有している。本グループにとって、今回の買収は:(I)実験室分析市場に入る;(Ii)環境サービスと解決方案の組み合わせを増加する;(Iii)運営と行政協同効果及び交差販売機会を産生する;その戦略成長計画と一致し、協同効果を獲得し、利益率とリターンを潜在的に最大化する。 | |
|
7
|
| | とHPX Corp.(“HPX”)(ニューヨーク証券取引所コード:HPX)の業務統合。 | | | July 2022 | | | 2022年7月6日、親会社Ambipar Participa ióes e Empreendimentos S.A.は株主と市場に通知し、Emergencia Participa ióes S.A.は特殊目的買収会社(SPAC)HPX Corp.(以下HPX)(ニューヨーク証券取引所コード:HPX)と業務合併協定(“業務合併”)を締結した。これらの業務合併により,合併後の会社は約31億レアルの予想企業価値を持つことが予想され,これは2022年3月31日までの最後の12カ月報告のEBITDAに基づいて,隠れEV/EBITDAの倍数が11.1倍,隠れ株価値が約29億レアルと予想されることを意味する。 | |
|
8
|
| | CTA Servi Hoos em Meio Ambiente Ltd.(“CTA”)社の株式100%を買収する。 | | | July 2022 | | | 7月、同社は制御会社CTA Servi Hoos em Meio Ambiente Ltdを買収した。CTAは1993年に設立されましたサンエスピリットにあり専門家です | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 環境サービスは,環境事故が発生した場合,動植物の保全と保全および動植物の回復の主な待機·反応分野として行われている。年間純収入は2,160万レアル,EBITDAは500万レアルであった。本グループにとって、今回の買収は戦略的意義があり、現在ブラジル、ラテンアメリカ、北米とヨーロッパでの業務と協同効果があり、製品組合せの補充に以下のような貢献をした:(I)環境緊急事態を市場に進出させ、動植物を保護と回復し、Ambiparと汚染製品に汚染された動物リハビリテーションセンターの緊急対応の運営構造を強化し、統一的な緊急指揮センターで技術支持を提供し、環境緊急状況のシミュレーション演習を計画、準備、参加することを支持する。(Ii)動植物保護計画(PPAF)を作成することにより、既存の環境モニタリングサービスに関連して動植物相談サービスの組合せを増加させ、(Iii)既存の顧客グループにおいてクロス販売機会を創出する。 | |
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9
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| | グレアム公共事業会社の株式100%を買収する。 | | | July 2022 | | | 2022年7月、子会社のアンビーパホールディングスカナダ社は、その子会社アンビーパホールディングスカナダ社を通じてグレアム公共事業会社の100%の株式を買収することを発表した。グレアム公共事業は2015年に設立され、工業サービスとショッキング金属加工の緊急サービスに専念し、その拠点はベルヴィル州にあり、オンタリオ川の航路から12キロ離れているが、ベルヴェル州にはアンビパル社はまだない。2021年の売上高は320万カナダドル,1410万レアル,EBITDAは150万カナダドル,660万レアルに相当する。本グループにとって、今回の買収は、(I)当社の北米での業務を拡大し、もう1つの自社のある省を増加させること、(Ii)カナダで海運サービスを経営する可能性を開くこと、(Iii)北米のサービス組合と規模を拡大すること、(Iv)運営、行政協同効果と交差販売機会を発生させること、その戦略成長計画と一致し、協同効果と潜在的な利益率の最大化とリターンを実現することである。 | |
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Item
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Event
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Description
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10
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| | C-Tank社の持分制御権を獲得する | | | July 2022 | | | 2022年7月、会社はC-Tank社の持株制御権を買収することを発表した。C-Tankは2015年に設立され、工業と海軍タンク洗浄に特化した会社であり、異なる細分化市場の顧客に陸上と海上ソリューションを提供する。C-Tankの業務は主にリオデジャネイロ州とサンポール州に集中し、ニトロイに本部を置いている。2021年、C-Tankの売上高は4100万レアル、EBITDAは1900万レアル。今回の買収は戦略的意義があり、Ambiparの現在の業務と協同効果をもたらし、(I)海洋油タンク洗浄部門への参入を許可すること、(Ii)環境サービスと解決策の組み合わせを増加させること、(Iii)運営と行政効率をもたらし、交差販売機会を発生させること、および(Iv)資産の利用率と効率を高めるために構造とチームを共有することを可能にするからである。他の買収と一致してワンストップサービスモデルを拡大·強化し,このモデルにより,単一プラットフォームが環境サービスの参考として強化された。 | |
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11
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| | AmbiparとEmergencia間の会社間融資プロトコル | | | July 2022 | | | 2022年7月5日,AmbiparとEmergenciaはAmbipar会社間融資協定を締結し,この合意により,Ambiparは正式に上記会社間融資によりEmergenciaに総額317,094,454,24レアルを支払った。Ambipar会社間融資プロトコルによると、Ambiparは本プロトコルの終了前の任意の時間に、自ら適宜50,500,000.00ドルに相当する金額(ブラジルレアルで表す)をEmergenciaの株式に変換し、引受およびAmbipar引受プロトコルにより1株10.00ドルで5,050,000株の新Pubco B類普通株を引受する代償とすることができる。 | |
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12
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| | その直接子会社Ambipar Holding CanadáInc.を通じてRidgelineカナダ社(“Ridgeline”)の100%の株式を買収する。 | | | August 2022 | | | Ridgelineは1999年に設立され、石油と天然ガス、公共事業、採鉱、建築業界の会社に緊急対応と環境サービスを提供している。それはブリティッシュコロンビア州、エバータ州とサスカチューン州に16の基地があり、カナダの現在のAmbipar構造と相互補完している。2021年の売上高は3410万カナダドル、1.5億レアルに相当し、EBITDAは420万カナダドルで、 に相当する | |
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Item
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Event
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Date
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Description
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| | | | | | | | | | 1850万レアル。本グループにとっては,(I)当社の北米での業務を地理的に拡大し,カナダで当社にはない新省を増加させる,(Ii)北米で提供される環境サービスの組合せを増加させる,(Iii)経営,行政協同効果およびクロス販売機会を発生させる,その戦略成長計画と一致し,協同効果および潜在利益率の最大化およびリターンを捕捉することである。 | |
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13
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| | Itau BBA International PLCと新しい融資協定 を締結する | | | August 2022 | | | 2022年8月、Witt O‘Brien’sを買収するために資金を提供するために、Ambipar Holding USA Inc.はItau BBA International PLCと融資協定を締結し、この合意に基づいて、Itau BBA International PLCはAmbipar Holding USA Inc.に元金9,000万ドルを提供し、年利率は6.36%であり、2023年3月から2027年3月まで9回に分けて半年に1回支払い、元金は2027年9月13日に満期になる。 | |
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14
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| | 第2回債券発行 | | | September 2022 | | | 第二次発行債券とは、Emergenciaが2022年9月20日に元金総額2.5億レアルの単一シリーズ無担保·転換不能債券を発行し、第2の債券契約により2028年9月20日に満期となる。この金額は当社が2022年10月第1週に受け取ったものです。 | |
|
15
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| | その直接子会社Ambipar Holding USA Inc.を通じてWitt O‘Brien’s,LLC社(“Witt O‘Brien’s”)の100%の株式を買収する. | | | October 2022 | | | 2022年10月、会社はその直接子会社Ambipar Holding USA Inc.を通じてWitt O‘Brien’s,LLC(“Witt O‘Brien’s”)会社の株式制御を完了することを発表した。WOBは2012年にO‘Brien’s Response ManagementとWitt Associatesが合併したもので、危機と応急管理業界のグローバルリーダーであり、企業顧客及び公共部門の緊急と復元力計画にサービスを提供する。企業分野では、WOBは1,200人を超える顧客にサービスを提供し、魅力的な利益率と持続可能な購読型収入を有している。歴史的に見ると、この細分化市場の流出率は5%未満だ。最近の顧客は31社のフォーチュン100社を含み、その多くは石油、交通、エネルギー、メディアと科学技術業界の先頭者である。今回の買収はAmbipar Responseのグローバル拡張戦略と に合致する | |
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Item
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Event
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Date
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Description
|
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| | | | | | | | | | アメリカでの成長を加速させましたWOBは経験豊富な多機能リーダーチームを持ち,その業務計画の実行と一致している.また、その組織構造は、米国におけるAmbipar Responseの既存業務の成長と統合をサポートするように構成されている。 | |
| | |
Note
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| |||||||||
Assets | | | | | | | | | | | | | | | | | | | |
Current assets | | | | | | | | | | | | | | | | | | | |
現金と現金等価物
|
| | | | 4 | | | | | | 157,230 | | | | | | 118,918 | | |
貿易とその他の売掛金
|
| | | | 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 | | |
その他のアカウント等価物
|
| | | | | | | | | | 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 | | |
その他の売掛金
|
| | | | | | | | | | 21,521 | | | | | | 6,811 | | |
財産、工場と設備
|
| | | | 8 | | | | | | 421,510 | | | | | | 331,621 | | |
Goodwill
|
| | | | 9 | | | | | | 720,300 | | | | | | 584,893 | | |
Intangible assets
|
| | | | 9 | | | | | | 9,945 | | | | | | 10,485 | | |
非流動資産合計
|
| | | | | | | | | | 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 | | |
当期所得税と社会納付
|
| | | | 13 | | | | | | 7,369 | | | | | | 6,872 | | |
Other tax payable
|
| | | | 13 | | | | | | 22,273 | | | | | | 17,678 | | |
買収投資による債務
|
| | | | 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 | | |
繰延所得税と社会貢献
|
| | | | 22 | | | | | | 35,832 | | | | | | 33,404 | | |
買収投資による債務
|
| | | | 7 | | | | | | 134,482 | | | | | | 101,278 | | |
応急準備
|
| | | | 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) | | |
株式推定値調整
|
| | | | | | | | | | 984 | | | | | | 984 | | |
累積並進調整
|
| | | | | | | | | | (71,994) | | | | | | 3,428 | | |
Retained earnings
|
| | | | | | | | | | 78,285 | | | | | | — | | |
グループ所有者は権益
を占有すべきである
|
| | | | 17 | | | | | | 346,877 | | | | | | 325,994 | | |
非持株権益
|
| | | | 17 | | | | | | 40,173 | | | | | | 11,924 | | |
Total equity
|
| | | | | | | | | | 387,050 | | | | | | 337,918 | | |
株主権益と負債の合計
|
| | | | | | | | | | 1,806,069 | | | | | | 1,431,081 | | |
| | | | | | | | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
Note
|
| |
June 30, 2022
|
| |
June 30, 2021
|
| |||||||||
Net Revenue
|
| | | | 19 | | | | | | 654,526 | | | | | | 334,617 | | |
サービス提供コスト
|
| | | | 20 | | | | | | (520,041) | | | | | | (251,150) | | |
Gross profit
|
| | | | | | | | | | 134,485 | | | | | | 83,467 | | |
販売、一般と行政費用
|
| | | | 20 | | | | | | (14,043) | | | | | | (13,856) | | |
その他の収入、純支出
|
| | | | 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 | | |
当期所得税と社会貢献
|
| | | | 22 | | | | | | (14,685) | | | | | | (11,007) | | |
繰延所得税と社会貢献
|
| | | | 22 | | | | | | (5,227) | | | | | | (11,820) | | |
Profit for the period
|
| | | | | | | | | | 82,381 | | | | | | 52,558 | | |
応占利益: | | | | | | | | | | | | | | | | | | | |
Owners of the group
|
| | | | | | | | | | 78,285 | | | | | | 51,723 | | |
非持株権益
|
| | | | | | | | | | 4,096 | | | | | | 835 | | |
期末株数
|
| | | | | | | | | | 261,920,439 | | | | | | 212,898,917 | | |
年末1株当たり収益(基本と希釈後)−単位:レアル$
|
| | | | | | | | | | 0.31 | | | | | | 0.25 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
Profit for the period
|
| | | | 82,381 | | | | | | 52,558 | | |
その後損益に再分類された項目: | | | | | | | | | | | | | |
被投資者の海外での商標権の為替レート変動
|
| | | | (1,070) | | | | | | (217) | | |
累積並進調整
|
| | | | (74,352) | | | | | | (14,584) | | |
当期その他総合損失、税引き後純額
|
| | | | (75,422) | | | | | | (14,801) | | |
総合収益総額、税引き後純額
|
| | | | 6,959 | | | | | | 37,757 | | |
Attributable to: | | | | | | | | | | | | | |
Owners of the group
|
| | | | 78,285 | | | | | | 51,723 | | |
非持株権益
|
| | | | (71,326) | | | | | | (13,966) | | |
| | | | | 6,959 | | | | | | 37,757 | | |
| | | | | | | | |
グループ所有者
による
|
| | | | | | | | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
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 | | |
将来の増資のための前借り資金
|
| | | | 17,1 | | | | | | 176,000 | | | | | | (176,000) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | |
|
—
|
| |
株主との取引
|
| | | | | | | | | | — | | | | | | — | | | | | | (103,906) | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (103,906) | | | | | | — | | | | |
|
(103,906)
|
| |
前年度利益分配状況
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | — | | | | | | — | | | | | | — | | | | | | (307) | | | | | | | | | | |
|
(307)
|
| |
非制御者参加
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (23,317) | | | | |
|
(23,317)
|
| |
例年への調整
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,470 | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,470 | | | | | | — | | | | |
|
3,470
|
| |
その他全面赤字
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (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 | | |
株主との取引
|
| | | | | | | | | | — | | | | | | — | | | | | | 14,489 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 14,489 | | | | | | — | | | | |
|
14,489
|
| |
例年への調整
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,531 | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,531 | | | | | | | | | | |
|
3,531
|
| |
非制御者参加
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 24,153 | | | | |
|
24,153
|
| |
その他全面赤字
|
| | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | (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
|
| ||||||
経営活動によるキャッシュフロー | | | | | | | | | | | | | |
Profit for the period
|
| | | | 82,381 | | | | | | 52,558 | | |
非キャッシュ項目調整 | | | | | | | | | | | | | |
減価償却及び償却
|
| | | | 42,264 | | | | | | 23,709 | | |
信用損失を予想する
|
| | | | (28) | | | | | | 39 | | |
資産、工場設備、無形資産の残存値
を査定しました
|
| | | | 23,433 | | | | | | 3,820 | | |
応急準備
|
| | | | (144) | | | | | | 346 | | |
所得税と社会貢献-延期
|
| | | | 5,227 | | | | | | 11,820 | | |
ローンと融資、債券と為替変動の利息
|
| | | | (20,360) | | | | | | 1,758 | | |
資産と負債変動: | | | | | | | | | | | | | |
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) | | |
その他の売掛金
|
| | | | 12,723 | | | | | | (22,621) | | |
Suppliers
|
| | | | 3,409 | | | | | | (6,870) | | |
給料と社会保険料
|
| | | | 9,500 | | | | | | 3,851 | | |
Taxes payable
|
| | | | (3,518) | | | | | | 2,610 | | |
Other accounts payable
|
| | | | 3,478 | | | | | | 7,061 | | |
経営活動による現金
|
| | | | 95,290 | | | | | | 44,734 | | |
ローンと融資支払いの利息
|
| | | | (5,724) | | | | | | (12,517) | | |
Interest paid on leases
|
| | | | (1,185) | | | | | | (72) | | |
所得税と社会貢献
|
| | | | (595) | | | | | | (1,162) | | |
経営活動による純現金
|
| | | | 87,786 | | | | | | 30,983 | | |
投資活動によるキャッシュフロー | | | | | | | | | | | | | |
会社買収用の現金;受け取った現金を差し引いた純額
|
| | | | (140,365) | | | | | | (182,291) | | |
買収投資による債務
の支払い
|
| | | | (40,116) | | | | | | (30,752) | | |
不動産、建屋と設備および無形資産を購入する
|
| | | | (78,715) | | | | | | (43,528) | | |
投資活動で使用する純現金
|
| | | | (259,196) | | | | | | (256,571) | | |
融資活動によるキャッシュフロー | | | | | | | | | | | | | |
利益分配-前期
|
| | | | — | | | | | | (307) | | |
Related parties
|
| | | | (101,675) | | | | | | 223,259 | | |
Lease payments – Principal
|
| | | | (7,332) | | | | | | (1,971) | | |
ローンと融資収益
|
| | | | 7,255 | | | | | | 27,675 | | |
Funding of debentures
|
| | | | 335,500 | | | | | | — | | |
ローンと融資-元金の支払い
|
| | | | (33,396) | | | | | | (31,031) | | |
株式発行費用の支払い
|
| | | | (5,299) | | | | | | — | | |
融資活動による純現金
|
| | | | 195,053 | | | | | | 217,625 | | |
現金と現金等価物の増加
|
| | | | 23,643 | | | | | | (7,963) | | |
現金と現金等価物の為替レート変化
|
| | | | 14,669 | | | | | | 27,017 | | |
期初め現金と現金等価物
|
| | | | 118,918 | | | | | | 61,754 | | |
期末現金と現金等価物
|
| | | | 157,230 | | | | | | 80,808 | | |
| | | | | | | | |
Ownership held by
Group |
| |
Ownership held by
NCI |
| | | | | | | ||||||||||||||||||
Company
|
| |
Place of Business/
登録国/地域 |
| |
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 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Howells Consulting Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar保険会社Corretora de Seguros Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
A Seguros Ltd.のAmbipar Response保険(-AtenDimento a Seguros Ltd.)
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Atmo Hazmat Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Suatrans Chile S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Suatrans Peru SAC
|
| | Peru | | | Suatrans Chile | | | | | 99.78 | | | | | | 99.78 | | | | | | 0.22 | | | | | | 0.22 | | | | | | ふっくらしている | | |
Suatrans Training S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99.99 | | | | | | 99.99 | | | | | | 0.01 | | | | | | 0.01 | | | | | | ふっくらしている | | |
SIS-Servicios Industriales Especalizados S.A.
|
| | Chile | | | Suatrans Chile | | | | | 99.99 | | | | | | 99.99 | | | | | | 0.01 | | | | | | 0.01 | | | | | | ふっくらしている | | |
Horvefel S.A.
|
| | Uruguai | | | Suatrans Chile | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
SABI Tech S.A.S
|
| | Colombia | | | Suatrans Chile | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holding USA, INC
|
| |
United States of America
|
| |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
国際緊急有限責任会社と連携します。
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
ワンストップ環境保護有限責任会社
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
海岸内環境有限責任会社
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
顧客環境サービス会社
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
EMS Environmental, Inc
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Swat Consulting Inc.
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
専門緊急資源サービス
|
| |
United States of America
|
| | Ambipar Holding USA | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holdings UK Limited
|
| | United Kingdom | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
EnviroClear Site Service Limited
|
| | United Kingdom | | | Ambipar Holding UK | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holdingアイルランド株式会社
|
| | Ireland | | | Ambipar Holding UK | | | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
楽漢環境と工業サービス有限会社
|
| | Ireland | | |
Ambipar Holdingアイルランド
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Holding Canadá, INC
|
| | Canadá | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Emerge Hydrovac Inc.
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Lynx Creek工業と水力発電株式会社
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
オリオン環境サービス株式会社
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
First Response Inc
|
| | Canadá | | |
Ambipar Holding Canadá
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Ambipar Response ES S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
Ambipar Response Control環境コンサルティング会社
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
[br]Ambipar Response Orbitgeo Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
[br]Ambipar Response OGTEC Facilities Ltd.
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
[br]Ambipar Response汚水制御有限公司
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
| | | | | | | | |
Ownership held by
Group |
| |
Ownership held by
NCI |
| | | | | | | ||||||||||||||||||
Company
|
| |
Place of Business/
登録国/地域 |
| |
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 | | | | | | ふっくらしている | | |
[br]Ambipar Response Geociéncias Ltd.(*)
|
| | Brazil | | | Ambipar Response ES | | | | | 38.50 | | | | | | 38.50 | | | | | | 61.50 | | | | | | 61.50 | | | | | | ふっくらしている | | |
Bioenv AnáLise Ambientais Ltd.da
|
| | Brazil | | | Ambipar Response ES | | | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
RGコンサルティング会社Técnica Ambiental S.A.
|
| | Brazil | | |
Emergência Participações
|
| | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | ふっくらしている | | |
RGコンサルティング会社Técnica Ambiental Brasil Ltd.
|
| | Brazil | | | RG Consultoria | | | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | ふっくらしている | | |
JM Servi≡os Integrados Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
JM Serviços e Locações Ltda
|
| | Brazil | | |
Emergência Participações
|
| | | | 70.00 | | | | | | 70.00 | | | | | | 30.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
Lacerda&Lacerda Servi≡os de Transportes e Emerg≡ncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 70.00 | | | | | | — | | | | | | 30.00 | | | | | | ふっくらしている | | |
Desentupidora Belo Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | — | | | | | | 70.00 | | | | | | 100.00 | | | | | | 30.00 | | | | | | ふっくらしている | | |
Ambipar Response Gás Ltda.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Inversiones Disal Emergencias S.A.
|
| | Chile | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
[br]Ambipar AtenDimto Médico Hospital Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
[br]羊腹菌FニックスEmerg≡ncias Ambientais Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
APW Ambiental e Transport Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 100.00 | | | | | | 100.00 | | | | | | — | | | | | | — | | | | | | ふっくらしている | | |
Dracares Apoio MaríTimo e Portuário Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | ふっくらしている | | |
Flyone Servi≡o Aéreo Especalizado,Comércio e Servi≡o Ltd.
|
| | Brazil | | |
Emergência Participações
|
| | | | 51.00 | | | | | | 51.00 | | | | | | 49.00 | | | | | | 49.00 | | | | | | ふっくらしている | | |
| FVTPLの金融資産 | | | これらの資産はその後、公正価値によって計量され、純損益は、任意の利息または配当収入を含み、損益で確認される。 | |
| 償却コストの金融資産 | | | これらの資産はその後、実際の利息法を用いて償却コストによって計量される。償却コストから減値損失を差し引くと、利息収入、為替損益と減値が損益で確認される。終了確認のいずれの収益または損失も損益で確認する。 | |
| FVOCIの債務投資 | | | これらの資産はその後,公正価値で計量され,実際の利子法を用いて計算された利息収入,為替損益,減値が損益で確認される。その他の純損益は保険業保監所で確認した。確認終了時には,保監所で蓄積された損益を損益に再分類する。 | |
| FVOCIの株式投資 | | | これらの資産はその後、公正な価値で計量され、配当金は投資のコスト部分を明確に代表しない限り、損益で収入として確認される。他の純損益はOCIで確認されており、決して損益に再分類されません。 | |
| | |
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
|
| |||||||||||||||||||||
財務状況集計表 | | | | | | | | | |||||||||||||||||||||||||||||||||||
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 | | |
純資産制御
|
| | | | 4,974 | | | | | | 3,599 | | | | | | 32,493 | | | | | | 18,719 | | | | | | 33,587 | | | | | | 3,319 | | | | | | 96,691 | | |
純資産名義制御
|
| | | | — | | | | | | — | | | | | | 1,278 | | | | | | — | | | | | | — | | | | | | — | | | | | | 1,278 | | |
Accumulated NCI 2021
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 11,924 | | |
その他の非制御性調整
|
| | | | (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
|
| |||||||||||||||||||||
財務状況集計表 | | | | | | | | | |||||||||||||||||||||||||||||||||||
Revenue
|
| | | | 7,926 | | | | | | 3,201 | | | | | | 37,536 | | | | | | 27,608 | | | | | | 28,809 | | | | | | 4,211 | | | | | | 109,291 | | |
サービス提供コスト
|
| | | | (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 | | |
販売、一般と行政費用
|
| | | | (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 | | |
所得税と社会貢献
|
| | |
|
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 | | |
年間利益を抑える
|
| | | | (12) | | | | | | 621 | | | | | | 267 | | | | | | 1,435 | | | | | | 1,948 | | | | | | 554 | | | | | | 4,813 | | |
非持株年間利益
|
| | | | (4) | | | | | | 165 | | | | | | 154 | | | | | | 1,378 | | | | | | 1,872 | | | | | | 532 | | | | | | 4,097 | | |
非持株利息
shareholders |
| | | | 30.00% | | | | | | 30.00% | | | | | | 30.00% | | | | | | 49.00% | | | | | | 49.00% | | | | | | 49.00% | | | | | | | | |
| | |
(Consolidated) scenarios
|
| |||||||||||||||||||||
| | |
Base
|
| |
Probable
|
| |
Possible
|
| |
Remote
|
| ||||||||||||
Index risk | | | | | | ||||||||||||||||||||
CDI-利息で銀行預金
|
| | | | 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-利息で銀行預金
|
| | | | 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 | | |
ローンと融資(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 | | |
仕入先及びその他の売掛金
|
| | | | 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 | | |
ローンと融資(利息)
|
| | | | 5,972 | | | | | | 3,270 | | | | | | 6,024 | | | | | | | | | | | | 15,266 | | |
Lease liabilities
|
| | | | 12,252 | | | | | | 8,621 | | | | | | 15,740 | | | | | | | | | | | | 36,613 | | |
仕入先及びその他の売掛金
|
| | | | 39,573 | | | | | | — | | | | | | — | | | | | | — | | | | | | 39,573 | | |
| | | | | 118,552 | | | | | | 45,155 | | | | | | 83,049 | | | | | | — | | | | | | 246,756 | | |
合併財務情報
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
ローン、融資、債券
|
| | | | 513,082 | | | | | | 155,304 | | |
減少:現金と現金等価物
|
| | | | (157,230) | | | | | | (118,918) | | |
銀行の純融資と融資
|
| | | | 355,852 | | | | | | 36,386 | | |
株主権益合計
|
| | | | 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 | | |
利息のある銀行預金
|
| |
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 | | | | | | | | | | | | | | | | |
ローンとレンタル負債
|
| |
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 | | |
買収投資による債務
|
| |
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 | | |
利息のある銀行預金
|
| |
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 | | | | | | | | | | | | | | | | |
ローンとレンタル負債
|
| |
Amortized cost – Level 2
|
| | | | 155,304 | | | | | | 155,304 | | |
Suppliers
|
| |
Amortized cost – Level 1
|
| | | | 39,573 | | | | | | 39,573 | | |
買収投資による債務
|
| |
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 | | |
利息のある銀行預金
|
| | | | 64,081 | | | | | | 61,461 | | |
| | | | | 157,230 | | | | | | 118,918 | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
受取商業手形-国内業務
|
| | | | 102,424 | | | | | | 82,300 | | |
受取商業手形-対外業務
|
| | | | 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
|
| ||||||
所得税の前納と社会納付(IR/CS)
|
| | | | 6,747 | | | | | | 4,895 | | |
| | | | | 6,747 | | | | | | 4,895 | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
返却可能なINSS(社保税)源泉徴収
|
| | | | 3,301 | | | | | | 2,545 | | |
払戻可能なPIS(販売税)
|
| | | | 148 | | | | | | 65 | | |
回収可能なCOFINS(販売税)
|
| | | | 687 | | | | | | 299 | | |
ISMS(国家付加価値税)
を回収可能
|
| | | | 313 | | | | | | 95 | | |
相殺するIRRF(源泉所得税)
|
| | | | 6,524 | | | | | | 9,691 | | |
払戻可能な他の税金
|
| | | | 712 | | | | | | 613 | | |
| | | | | 11,685 | | | | | | 13,308 | | |
Base date
|
| |
Target Company
|
| |
Interest acquired (%)
|
|
Jan 2021 | | | JM Servi≡os Integrados Ltd. | | |
70
|
|
Jan 2021 | | | Lacerda e Lacerda Serv tr Emerg Amb Ltd. | | |
70
|
|
Jan 2021 | | | MDTEC Engenharia e Servi_os Ltd. | | |
100
|
|
Feb 2021 | | | EnviroClear Site Services Limited | | |
100
|
|
Feb 2021 | | | オリオン環境サービス株式会社 | | |
100
|
|
June 2021 | | | EMS環境会社 | | |
100
|
|
July 2021 | | | ControlPar Participaóes S.A. | | |
70
|
|
July 2021 | | | Swat Consulting Inc. | | |
100
|
|
July 2021 | | | 専門緊急資源サービス | | |
100
|
|
July 2021 | | | SABI Tech S.A.S – Suatrans Chile | | |
100
|
|
August 2021 | | | フェネックスAmbientais Ltd. | | |
100
|
|
August 2021 | | | APW Ambiental e Transport Ltd. | | |
100
|
|
Sep 2021 | | | Emerge Hydrovac Inc, | | |
100
|
|
Sep 2021 | | | Lynx Creek工業水務有限会社、 | | |
100
|
|
Sep 2021 | | | 楽漢環境と工業サービス有限会社 | | |
100
|
|
Jan 2022 | | | [br]Dracares Apoio MaríTimo e Portuário Ltd | | |
51
|
|
Jan 2022 | | |
Flyone Servi≡o Aéreo Especalizado,Comércio e Servi≡o Ltd.
|
| |
51
|
|
Jan 2022 | | | RGコンサルティング会社Técnica Ambiental S.A. | | |
51
|
|
Fev 2022 | | | First Response Inc | | |
100
|
|
Jun 2022 | | | Bioenv AnáLise Monitor oramento Ambiental Ltd. | | |
51
|
|
| | |
Response
|
| | ||||||||||||||||||||||||||||||||
公正価値で買収された資産と負債(*)
|
| |
First Response
|
| |
Dracares
|
| |
Flyone
|
| |
RG
|
| |
Bioenv
|
| |
Total
|
| ||||||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金と現金等価物
|
| | | | — | | | | | | 985 | | | | | | 3,125 | | | | | | 2,843 | | | | | | 889 | | | | | | 7,842 | | |
貿易とその他の売掛金
|
| | | | 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
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
不動産、工場と設備
|
| | | | 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) | | |
当期所得税対応
|
| | | | (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) | | |
当期所得税対応
|
| | | | — | | | | | | (61) | | | | | | (3,841) | | | | | | — | | | | | | — | | | | | | (3,902) | | |
公正価値で計算される識別可能純資産総額
|
| | | | 14,162 | | | | | | 23,161 | | | | | | 29,690 | | | | | | 2,234 | | | | | | 2,410 | | | | | | 71,657 | | |
公正価値で買収された純資産と負担する負債:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
本グループの持株株主は権益
を占めるべきである
|
| | |
|
14,162
|
| | | |
|
9,771
|
| | | |
|
15,142
|
| | | |
|
1,139
|
| | | |
|
1,229
|
| | | |
|
41,443
|
| |
非持株株主に帰属する
Group |
| | |
|
—
|
| | | |
|
13,390
|
| | | |
|
14,548
|
| | | |
|
1,095
|
| | | |
|
1,181
|
| | | |
|
30,214
|
| |
対価総額
に移行した
|
| | | | 63,109 | | | | | | 86,684 | | | | | | 50,000 | | | | | | 19,905 | | | | | | 2,606 | | | | | | 222,304 | | |
(-) Cash acquired
|
| | | | — | | | | | | (985) | | | | | | (3,125) | | | | | | (2,843) | | | | | | (889) | | | | | | (7,842) | | |
(-)負担する支払義務額
|
| | | | (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 | | |
期待される将来の収益性に基づいて営業権を決定(*)
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
移転対価格の総金額、純額
|
| | | | 63,109 | | | | | | 86,684 | | | | | | 50,000 | | | | | | 19,905 | | | | | | 2,606 | | | | | | 222,304 | | |
取得した識別可能純資産純額合計
と負担すべき に属する負債 グループ持株株主 |
| | | | (14,162) | | | | | | (9,771) | | | | | | (15,141) | | | | | | (1,140) | | | | | | (1,229) | | | | | | (41,443) | | |
将来生じる営業権支払いを期待する
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
|
| | | | | | | |||||||||||||||
制御権を獲得した会社
|
| |
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
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
公正価値で買収された資産と負債(*)
|
| |
Enviroclear
|
| |
Orion
(Canadá) |
| |
EMS
Environmental |
| |
SABI
|
| |
SWAT
|
| |
Controlpar
|
| |
PERS
|
| |
Lynx
|
| |
Emerge
|
| |
Lehane
|
| |
Others (***)
|
| |
Total
2021 |
| ||||||||||||||||||||||||||||||||||||
Current assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
現金と現金等価物
|
| | | | 1,718 | | | | | | (2,548) | | | | | | 736 | | | | | | 72 | | | | | | 12,546 | | | | | | 6,459 | | | | | | 2,033 | | | | | | 552 | | | | | | 2,206 | | | | | | 6,798 | | | | | | 3,401 | | | | |
|
33,973
|
| |
貿易とその他の売掛金
|
| | | | 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
|
| |
不動産、工場と設備
|
| | | | 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)
|
| |
当期所得税対応
|
| | | | (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)
|
| |
公正価値で計算される確認可能な純資産(負債)総額
|
| | | | 3,866 | | | | | | 1,538 | | | | | | 5,181 | | | | | | 2,972 | | | | | | (20,712) | | | | | | 28,552 | | | | | | 2,255 | | | | | | 5,494 | | | | | | 9,197 | | | | | | 36,439 | | | | | | 4,751 | | | | | | 79,533 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | — | | |
バス会で取得した資産純額と負担した負債
value: |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
当社の持株株主に帰属する
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 | | |
本グループの非持株株主が
を占めるべきである
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8,566 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 450 | | | | | | 9,016 | | |
対価総額
に移行した
|
| | | | 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
|
| | | | | | | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
公正価値で買収された資産と負債(*)
|
| |
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)
|
| |
(-)負担する支払義務額
|
| | | | (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 | | |
期待される将来の収益性に基づいて営業権を決定(*) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
移転対価格の総金額、純額
|
| | | | 36,534 | | | | | | 72,390 | | | | | | 15,006 | | | | | | 13,363 | | | | | | 23,201 | | | | | | 61,946 | | | | | | 27,144 | | | | | | 18,922 | | | | | | 28,300 | | | | | | 51,923 | | | | | | 43,624 | | | | |
|
392,353
|
| |
買収の識別可能な純資産純額と
が担うのは持ち株の負債に起因する グループ株主 |
| | | | (3,866) | | | | | | (1,538) | | | | | | (5,181) | | | | | | (2,972) | | | | | | 20,712 | | | | | | (19,986) | | | | | | (2,255) | | | | | | (5,494) | | | | | | (9,197) | | | | | | (36,439) | | | | | | (4,301) | | | | |
|
(70,517)
|
| |
将来の利益を期待することによる営業権支払い
|
| | | | 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
|
| |
(***)
|
| | | | | | | |||||||||||||||||||||||||||||||||
制御権を獲得した会社
|
| |
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そしてMB Transportes AquaviáRios Ltd.
|
| | | | 28.019 | | | | | | 3.095 | | | | | | — | | | | | | — | | |
Flyone Servi≡o Aéreo Especalizado,Comércio e Servi≡o Ltd.
|
| | | | 28.809 | | | | | | 3.820 | | | | | | — | | | | | | — | | |
RGコンサルティング会社Técnica Ambiental S.A.とRGコンサルティング会社Técnica Ambiental Brasil Ltd.
|
| | | | 4.788 | | | | | | 1.505 | | | | | | — | | | | | | — | | |
Bioenv AnáLise Monitor oramento Ambiental Ltd.
|
| | | | 204 | | | | | | 15 | | | | | | — | | | | | | — | | |
JM Servi≡os Integrados Ltd.
|
| | | | — | | | | | | — | | | | | | 5.813 | | | | | | (3.345) | | |
Lacerda e Lacerda Serv tr Emerg Amb Ltd.
|
| | | | — | | | | | | — | | | | | | 11.697 | | | | | | 6.131 | | |
MDTEC Engenharia e Servi_os Ltd.
|
| | | | — | | | | | | — | | | | | | 4.001 | | | | | | 512 | | |
EnviroClear Site Services Limited
|
| | | | — | | | | | | — | | | | | | 41.686 | | | | | | 2.238 | | |
オリオン環境サービス株式会社
|
| | | | — | | | | | | — | | | | | | 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 | | |
減価償却累計 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
減価償却及び償却
|
| | | | (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 | | |
減価償却累計 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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 | | |
減価償却及び償却
|
| | | | (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 (%) |
| ||||||
レンタル改善
|
| | | | 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-船団
|
| | | | 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 | | |
端末価値成長率
|
| | | | 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 | | |
累計償却 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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
|
| |
累計償却
|
| | |
|
—
|
| | | |
|
(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 | | |
累計償却 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
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
|
| |
累計償却
|
| | | | — | | | | | | (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% | | |
研究開発
|
| | | | 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 | | |
融資リース負債
|
| | | | 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 | | |
|
資産買収現金-非現金事件
|
| | | | 30,145 | | |
|
為替レート変動の影響
|
| | | | (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 | | |
|
資産買収現金-非現金事件
|
| | | | 19,818 | | |
|
為替レート変動の影響
|
| | | | 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 |
| ||||||
応払い貿易-サプライチェーン融資
手配-国内運営 |
| | | | 7,772 | | | | | | 1,145 | | |
応払い貿易-サプライチェーン融資
手配-対外業務 |
| | | | 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分割払い
|
| | | | — | | | | | | — | | | | | | — | | | | | | 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) | | |
利息支給
|
| | | | — | | | | | | 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) | | |
利息支給
|
| | | | — | | | | | | 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 |
| ||||||||||||
可能またはある事項: | | | | | | | | | | | | | | | | | | | | | | | | | |
労働力と社会保障応急費用
|
| | | | 116 | | | | | | 129 | | | | | | 147 | | | | | | 181 | | |
| | | | | 116 | | | | | | 129 | | | | | | 147 | | | | | | 181 | | |
| | |
Consolidated and
Combined |
| |||
(=) Balance at January 1st, 2021 (combined)
|
| | |
|
546
|
| |
(+)今年度は
を準備する
|
| | | | 63 | | |
(-)今年度の準備が終了しました
|
| | |
|
(26)
|
| |
(-)今年度使用した準備
|
| | | | (402) | | |
(=) Balance at December 31, 2021 (consolidated)
|
| | |
|
181
|
| |
(+)今年度は
を準備する
|
| | | | — | | |
(-)今年度の準備が終了しました
|
| | | | — | | |
(-)今年度使用した準備
|
| | | | (52) | | |
(=) Balance at June 30, 2022 (consolidated)
|
| | |
|
129
|
| |
| | |
Consolidated
|
| |
Consolidated
|
| ||||||
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
Assets: | | | | | | | | | | | | | |
Loan (non-current): | | | | | | | | | | | | | |
Ambipar Participa ióes e Empreendimentos S.A.
|
| | | | 4,500 | | | | | | 4,508 | | |
Ambipar環境逆製造会社
|
| | | | 34 | | | | | | 622 | | |
[br]Ambipar R&D Pesquisa,Desenvolvimento Ltd.
|
| | | | 43 | | | | | | 48 | | |
Ambipar Logistics Ltda.
|
| | | | 1,815 | | | | | | 14,477 | | |
環境に優しいESG Participa Róes S.A.
|
| | | | 9,095 | | | | | | 532 | | |
Ambipar Eco Products S.A.
|
| | | | 2,229 | | | | | | 2,261 | | |
Ambipar労働力解決策M≡o de Obra Temp,Ltd.
|
| | | | 5,578 | | | | | | 5,759 | | |
[br]Ambipar環境ソリューション-Solu Róes Ambientais Ltd.
|
| | | | 1,156 | | | | | | 5,037 | | |
[br]Ambipar環境廃棄物物流株式会社。
|
| | | | 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 | | | | | | — | | |
オリオン環境サービス株式会社(OES)
|
| | | | 3,299 | | | | | | — | | |
Disal Perú S.A.C
|
| | | | — | | | | | | 3 | | |
| | | | | 41,041 | | | | | | 34,726 | | |
Liabilities: | | | | | | | | | | | | | |
Dividends payable: | | | | | | | | | | | | | |
持株株主
|
| | | | 31,154 | | | | | | 31,154 | | |
非持株株主
|
| | | | 315 | | | | | | 315 | | |
| | | | | 31,469 | | | | | | 31,469 | | |
Loan (non-current): | | | | | | | | | | | | | |
Ambipar Participa ióes e Empreendimentos S.A.
|
| | | | 313,570 | | | | | | 470,824 | | |
Ambipar Eco Products S.A.
|
| | | | 2,206 | | | | | | 240 | | |
[br]Ambipar環境廃棄物物流株式会社。
|
| | | | 1,088 | | | | | | 1,088 | | |
[br]Ambipar環境ソリューション-Solu Róes Ambientais Ltd.
|
| | | | 1,752 | | | | | | 61 | | |
環境に優しいESG Participa Róes S.A.
|
| | | | 9,095 | | | | | | 9,595 | | |
チリサイニトリオ携帯機器有限会社。
|
| | | | 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 M o de Obra Temporaria Ltd.
|
| | | | 5,578 | | | | | | — | | |
Ambipar Bank Intermedia®o de Negócios,Pag e Part S.A.
|
| | | | 18,967 | | | | | | — | | |
| | | | | 365,111 | | | | | | 482,161 | | |
|
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
キーパーソンの報酬
|
| | |
|
5,569
|
| | | |
|
4,679
|
| |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
損益表(業務往来) | | | | | | | | | | | | | |
Revenues | | | | | | | | | | | | | |
チリセニトリオ携帯有限会社、
|
| | | | 24 | | | | | | 47 | | |
| | | | | 24 | | | | | | 47 | | |
Costs | | | | | | | | | | | | | |
チリセニトリオ携帯有限会社、
|
| | | | — | | | | | | — | | |
| | | | | — | | | | | | — | | |
Net Income (loss)
|
| | |
|
24
|
| | | |
|
47
|
| |
| | |
2021
|
| |||
Net income for the year
|
| | | | 131,117 | | |
法定準備金の目的地(5%)
|
| | | | (6,559) | | |
今年度の収入分配状況
|
| | | | (31,140) | | |
未実現利益準備中の準備
|
| | | | 93,418 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Earning per share
|
| |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
控除前に親会社株主に帰属する1株当たり収益
|
| | | | 82,381 | | | | | | 52,558 | | |
普通株式数
|
| | | | 261,920,439 | | | | | | 212,898,917 | | |
基本1株当たり収益(単位:レアル)
|
| | | | 0.31 | | | | | | 0.25 | | |
希釈して1株当たり収益(単位:レアル)
|
| | | | 0.31 | | | | | | 0.25 | | |
| | |
Response
|
| |||
| | |
反転式緊急事態
|
| |||
公正価値で買収された資産と負債(*) | | | | | | | |
現金と現金等価物
|
| | | | 1,005 | | |
Other assets
|
| | | | 25,650 | | |
Other liabilities
|
| | | | (326) | | |
純資産総額
を識別できる
|
| | | | 26,329 | | |
対価総額
に移行した
|
| | | | 144,430 | | |
(-) Cash acquired
|
| | | | (1,005) | | |
(-)負担する支払い義務価値
|
| | | | — | | |
現金を払いました。受け取った/受け取るべき現金の算入を差し引く
|
| | | | 143,425 | | |
営業権の決定(*) | | | | | | | |
総対価金額、純額
|
| | | | 144,430 | | |
純資産総額
を識別できる
|
| | | | (26,329) | | |
営業権は予想される将来の収益性に応じて支払う
|
| | | | 118,101 | | |
追加買収日
|
| |
06/28/2021
|
| |||
制御権を獲得した会社
|
| |
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 | | |
ラテンアメリカ(ブラジルを除く)
|
| | | | 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 | | |
ラテンアメリカ(ブラジルを除く)
|
| | | | 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
|
| ||||||
国内市場純収入(*)
|
| | | | 209,712 | | | | | | 103,068 | | |
海外市場の純収入
|
| | | | 444,814 | | | | | | 231,549 | | |
サービスを提供する純収入
|
| | | | 654,526 | | | | | | 334,617 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
サービス提供時に使用する材料
|
| | | | (33,248) | | | | | | (13,976) | | |
人員と人件費
|
| | | | (238,161) | | | | | | (130,393) | | |
Fuels
|
| | | | (30,871) | | | | | | (9,139) | | |
Freight and tolls
|
| | | | (2,311) | | | | | | (1,079) | | |
機器、電気、設備、車両のメンテナンス
|
| | | | (14,697) | | | | | | (13,601) | | |
Taxes
|
| | | | (15,574) | | | | | | (2,844) | | |
Rent and condominiums
|
| | | | (8,558) | | | | | | (5,071) | | |
貨物、車両、機械、設備レンタル
|
| | | | (10,581) | | | | | | (7,418) | | |
Telephony expenses
|
| | | | (1,216) | | | | | | (832) | | |
Travel expenses
|
| | | | (9,237) | | | | | | (4,600) | | |
減価償却及び償却
|
| | | | (42,264) | | | | | | (23,709) | | |
広告宣伝
|
| | | | (1,225) | | | | | | (1,660) | | |
Third party services
|
| | | | (96,363) | | | | | | (32,872) | | |
Other expenses
|
| | | | (24,615) | | | | | | (17,917) | | |
| | | | | (528,921) | | | | | | (265,111) | | |
サービス提供コスト
|
| | | | (520,041) | | | | | | (251,150) | | |
総務部、行政部、販売部
|
| | | | (14,043) | | | | | | (13,856) | | |
その他営業収入(費用)、純額
|
| | | | 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 | | |
銀行預金利息収入
|
| | | | 3,477 | | | | | | 2,112 | | |
外貨収入
|
| | | | 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) | | |
会社間利息
|
| | | | (623) | | | | | | — | | |
Foreign exchange costs
|
| | | | (113) | | | | | | (298) | | |
Other
|
| | | | (1,875) | | | | | | (736) | | |
| | | | | (28,847) | | | | | | (6,556) | | |
純財務(費用)/収入
|
| | | | (23,312) | | | | | | 5,879 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
当期所得税と社会貢献
|
| | | | (14,685) | | | | | | (11,007) | | |
繰延所得税と社会貢献
|
| | | | (5,227) | | | | | | (11,820) | | |
所得税と社会納付
|
| | |
|
(19,912)
|
| | | |
|
(22,827)
|
| |
| | |
Consolidated
|
| |
Combined
|
| ||||||
| | |
June 30, 2022
|
| |
June 30, 2021
|
| ||||||
所得税と社会貢献前収入
|
| | | | 102,293 | | | | | | 75,385 | | |
現行税率-で計算される税金34%
|
| | | | (34,780) | | | | | | (25,631) | | |
Reconciliation: | | | | | | | | | | | | | |
子会社の純収入における権益
|
| | | | — | | | | | | — | | |
繰延税金損資産確認
|
| | | | 2,679 | | | | | | 5,439 | | |
他の管轄区の永久差額調整
|
| | | | 23,334 | | | | | | 17,282 | | |
税制の違い調整
|
| | | | 1,212 | | | | | | — | | |
仮と恒久的差異における他の調整
|
| | | | (12,357) | | | | | | (19,917) | | |
所得税と社会貢献
|
| | |
|
(19,912)
|
| | | |
|
(22,827)
|
| |
所得税と社会貢献の有効税率-%
|
| | | | 19.5% | | | | | | 30.3% | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Tax bases – Assets
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
税損と負基数
|
| | | | (6,607) | | | | | | 17,962 | | |
もう1つの管轄区の一時的な違い
|
| | | | 13,722 | | | | | | 8,470 | | |
準備-一過性差異
|
| | | | 11,439 | | | | | | — | | |
| | | | | 18,554 | | | | | | 26,432 | | |
Income tax – 25%
|
| | | | 4,638 | | | | | | 6,608 | | |
Social contribution – 9%
|
| | | | 1,670 | | | | | | 2,379 | | |
所得税と社会貢献−資産
|
| | | | 6,308 | | | | | | 8,987 | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Tax bases – Liabilities
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
準備-一過性差異
|
| | | | (36,331) | | | | | | (45,862) | | |
もう1つの管轄区の一時的な違い
|
| | | | (69,059) | | | | | | (52,384) | | |
| | | | | (105,390) | | | | | | (98,246) | | |
Income tax – 25%
|
| | | | (26,347) | | | | | | (24,562) | | |
Social contribution – 9%
|
| | | | (9,485) | | | | | | (8,842) | | |
所得税と社会貢献-負債
|
| | | | (35,832) | | | | | | (33,404) | | |
| | |
Consolidated
|
| |
Combined
|
| ||||||
Changes
|
| |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
期初残高-資産、負債を差し引いた純額
|
| | | | (24,417) | | | | | | (7,130) | | |
損益表を現金化する
|
| | | | (5,227) | | | | | | (14,087) | | |
Other changes
|
| | | | 120 | | | | | | (3,200) | | |
期末残高-資産、負債を差し引いた純額
|
| | | | (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
|
| ||||||
融資による物件、工場と設備の買収
|
| | | | 30,145 | | | | | | 7,977 | | |
Operational lease
|
| | | | 5,338 | | | | | | — | | |
買収投資の残高
|
| | | | 16,311 | | | | | | 40,331 | | |
累積並進調整
|
| | | | (75,422) | | | | | | (14,801) | | |
非持株株主利益
|
| | | | 24,153 | | | | | | (22,482) | | |
投資領収書で増資
|
| | | | — | | | | | | 176,000 | | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
|
1
|
| | とHPX Corp.(“HPX”)(ニューヨーク証券取引所コード:HPX)の業務統合。 | | | July 2022 | | | 2022年7月6日、親会社Ambipar Participa ióes e Empreendimentos S.A.は株主と市場に通知し、Emergencia Participa ióes S.A.は特殊目的買収会社(SPAC)HPX Corp.(以下HPX)(ニューヨーク証券取引所コード:HPX)と業務合併協定(“業務合併”)を締結した。これらの業務合併により,合併後の会社は約31億レアルの予想企業価値を持つことが予想され,これは2022年3月31日までの最後の12カ月報告のEBITDAに基づいて,隠れEV/EBITDAの倍数が11.1倍,隠れ株価値が約29億レアルと予想されることを意味する。 | |
|
2
|
| | CTA社の株式100%を買収する。 | | | July 2022 | | | 7月、同社は制御会社CTA Servi Hoos em Meio Ambiente Ltdを買収した。CTAは1993年にサンエスピリットに設立され,環境サービスに特化した会社であり,環境事故発生時の主な待機と対応分野は動植物の保全と動植物の回復である。年間純収入は2,160万レアル,EBITDAは500万レアルであった。本グループにとって、今回の買収は戦略的意義があり、現在ブラジル、ラテンアメリカ、北米とヨーロッパでの業務と協同効果があり、ポートフォリオに対する補充は以下の通りである:(I)市場への参入を許可し、環境緊急事態 を保護·修復する | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 植物と動物の回復、Ambiparと汚染製品に汚染された動物リハビリテーションセンターの緊急対応業務構造を強化し、統一的な応急指揮センターで技術支持を提供し、そして環境緊急状況シミュレーション演習の計画、準備と参加を支持する。(Ii)動植物保護計画(PPAF)を作成することにより、既存の環境モニタリングサービスに関連して動植物相談サービスの組合せを増加させ、(Iii)既存の顧客グループにおいてクロス販売機会を創出する。 | |
|
3
|
| | グレアム公共事業会社の株式100%を買収する。 | | | July 2022 | | | 2022年7月、子会社のアンビーパホールディングスカナダ社は、その子会社アンビーパホールディングスカナダ社を通じてグレアム公共事業会社の100%の株式を買収することを発表した。グレアム公共事業は2015年に設立され、工業サービスとショッキング金属加工の緊急サービスに専念し、その拠点はベルヴィル州にあり、オンタリオ川の航路から12キロ離れているが、ベルヴェル州にはアンビパル社はまだない。2021年の売上高は320万カナダドル,1410万レアル,EBITDAは150万カナダドル,660万レアルに相当する。本グループにとって、今回の買収は、(I)当社の北米での業務を拡大し、もう1つの自社のある省を増加させること、(Ii)カナダで海運サービスを経営する可能性を開くこと、(Iii)北米のサービス組合と規模を拡大すること、(Iv)運営、行政協同効果と交差販売機会を発生させること、その戦略成長計画と一致し、協同効果と潜在的な利益率の最大化とリターンを実現することである。 | |
|
4
|
| | C-Tank社の持分制御権を獲得する | | | July 2022 | | | 2022年7月、会社はC-Tank社の持株制御権を買収することを発表した。C-Tankは2015年に設立され、工業と海軍タンク洗浄に特化した会社であり、異なる細分化市場の顧客に陸上と海上ソリューションを提供する。その業務は主にリオデジャネイロ州とサンパウロ州に集中し、ニトイに本部を置いている。2021年、C-Tankの売上高は4100万レアル | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | 利税前利益は1900万レアルだった。今回の買収は戦略的意義があり、Ambiparの現在の業務と協同効果をもたらし、(I)海洋油タンク洗浄部門への参入を許可すること、(Ii)環境サービスと解決策の組み合わせを増加させること、(Iii)運営と行政効率をもたらし、交差販売機会を発生させること、および(Iv)資産の利用率と効率を高めるために構造とチームを共有することを可能にするからである。他の買収と一致してワンストップサービスモデルを拡大·強化し,このモデルにより,単一プラットフォームが環境サービスの参考として強化された。 | |
|
5
|
| | AmbiparとEmergencia間の会社間融資プロトコル | | | July 2022 | | | 2022年7月5日,AmbiparとEmergenciaはAmbipar会社間融資協定を締結し,この合意により,Ambiparは正式に上記会社間融資によりEmergenciaに総額317,094,454,24レアルを支払った。Ambipar会社間融資プロトコルによると、Ambiparは本プロトコルの終了前の任意の時間に、自ら適宜50,500,000.00ドルに相当する金額(ブラジルレアルで表す)をEmergenciaの株式に変換し、引受およびAmbipar引受プロトコルにより1株10.00ドルで5,050,000株の新Pubco B類普通株を引受する代償とすることができる。 | |
|
6
|
| | Ridgeline Canada Inc.(“Ridgeline”)100%買収。 | | | August 2022 | | | Ridgelineは1999年に設立され、石油と天然ガス、公共事業、採鉱、建築業界の会社に緊急対応と環境サービスを提供している。それはブリティッシュコロンビア州、エバータ州とサスカチューン州に16の基地があり、カナダの現在のAmbipar構造と相互補完している。2021年の売上高は3410万カナダドル,1.5億レアル,EBITDAは420万カナダドル,1850万レアルに相当する。本グループにとっては,(I)当社の北米での業務を地理的に拡大し,当社がカナダで業務をしていない新省を増加させる,(Ii)北米で提供される環境サービスの組合せを増加させる,(Iii)運営,行政協同効果およびクロス販売機会を発生させる,(第 | |
|
Item
|
| |
Event
|
| |
Date
|
| |
Description
|
|
| | | | | | | | | | その戦略成長計画は、協同効果、潜在的利益率の最大化とリターンを実現する。 | |
|
7
|
| | Itau BBA International PLCと新しい融資協定 を締結する | | | August 2022 | | | 2022年8月、Witt O‘Brien’sを買収するために資金を提供するために、Ambipar Holding USA Inc.はItau BBA International PLCと融資協定を締結し、この合意に基づいて、Itau BBA International PLCはAmbipar Holding USA Inc.に元金9,000万ドルを提供し、年利率は6.36%であり、2023年3月から2027年3月まで9回に分けて半年に1回支払い、元金は2027年9月13日に満期になる。 | |
|
8
|
| | 第2回債券発行 | | | September 2022 | | | 第二次発行債券とは、Emergenciaが2022年9月20日に元金総額2.5億レアルの単一シリーズ無担保·転換不能債券を発行し、第2の債券契約により2028年9月20日に満期となる。この金額は当社が2022年10月第1週に受け取ったものです。 | |
|
9
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| | その直接子会社Ambipar Holding USA Inc.を通じてWitt O‘Brien’s,LLC社(“Witt O‘Brien’s”)の100%の株式を買収する. | | | October 2022 | | | 2022年10月、会社はその直接子会社Ambipar Holding USA Inc.を通じてWitt O‘Brien’s,LLC(“Witt O‘Brien’s”)会社の株式制御を完了することを発表した。WOBは2012年にO‘Brien’s Response ManagementとWitt Associatesが合併したもので、危機と応急管理業界のグローバルリーダーであり、企業顧客及び公共部門の緊急と復元力計画にサービスを提供する。企業分野では、WOBは1,200人を超える顧客にサービスを提供し、魅力的な利益率と持続可能な購読型収入を有している。歴史的に見ると、この細分化市場の流出率は5%未満だ。最近の顧客は31社のフォーチュン100社を含み、その多くは石油、交通、エネルギー、メディアと科学技術業界の先頭者である。今回の買収はAmbipar Responseの世界拡張戦略に適合し、米国での成長を加速させた。WOBは経験豊富な多機能リーダーチームを持ち,その業務計画の実行と一致している.また,組織構造 がある | |
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| | | | | | | | | | は、米国におけるAmbipar Responseの既存業務の成長と統合をサポートするように構成されています。 | |
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独立公認会計士報告
Members
Witt O’Brien’s LLC
Opinion
Witt O‘Brien’s LLC(デラウェア州の会社)とその子会社(“会社”)の連結財務諸表を監査し、2021年12月31日(後継者)および2020年12月31日(前身)までの総合貸借対照表と、2021年4月15日から2021年12月31日(後継者)までの関連総合収益表と包括収益表、メンバー権益変動表およびキャッシュフロー表を含み、期間は2021年1月1日~2021年4月14日(前身)、2020年12月31日までの年間である。財務諸表の付記があります
添付されている総合財務諸表は、米国公認の会計原則に従って、当社の2021年12月31日(前身)及び2020年12月31日(前身)の財務状況、及び2021年4月15日から2021年12月31日(前身)までの期間及び2020年12月31日まで(前身)までの年度の経営業績及びキャッシュフローをすべての重要な面で公平に反映していると考えられる。
Basis for opinion
私たちはアメリカが公認している監査基準に基づいて総合財務諸表を監査します。我々がこれらの基準に基づいて負う責任は,我々が報告した“監査人の財務諸表に対する監査責任”の節でさらに説明した。私たちは会社から独立し、私たちの監査に関連する道徳的要求に基づいて私たちの他の道徳的責任を履行することを要求された。私たちは私たちが得た監査証拠が十分で適切で、私たちの監査意見に根拠を提供できると信じている。
財務諸表管理責務
Br管理層はアメリカ公認の会計原則に基づいて総合財務諸表を作成及び公報することを担当し、そして総合財務諸表の設計、実施及び維持と作成及び公報総合財務諸表に関連する内部制御を担当し、総合財務諸表が詐欺或いは誤りによって重大な誤報が発生しないようにする。
合併財務諸表を作成する際には、経営陣がいくつかの条件やイベントが存在するかどうかを評価する必要があり、全体的に見ると、これらの状況やイベントは、会社が財務諸表の発表日から1年以内に経営を継続する能力に大きな疑いを抱かせる。
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財務諸表に対する監査人の責任
我々の目標は、統合財務諸表が全体として重大なミスがないかどうかを合理的に決定し、詐欺によるものであってもエラーであっても、私たちの意見を含む監査人報告書を発行することである。合理的な保証は1種の高レベルの保証であるが、絶対的な保証ではないため、アメリカ公認会計基準による監査は重大な誤り陳述が存在する時に常にこの誤った陳述を発見する保証はない。詐欺は、談合、偽造、故意の漏れ、陳述の歪曲、または内部統制を凌駕する可能性があるため、詐欺による重大な誤報のリスクが誤りによる誤報よりも高いことを発見することはできない。個別または全体の誤り陳述が合理的な使用者の総合財務諸表による判断に影響を与える可能性が高い場合、重大な誤り陳述とみなされる。
アメリカ公認会計基準に基づいて監査を行う際に、私たち:
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は監査過程全体において、専門的な判断と専門的な懐疑的な態度を維持する。
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合併財務諸表の重大な誤報のリスクを識別して評価し、詐欺によるものであってもエラーであっても、これらのリスクに対して監査プログラムを設計および実行する。これらの手続きは、財務諸表中の金額および開示に関連する証拠をテストに基づいて検討することを含む。
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は,状況に適した監査プログラムを設計するために監査に関する内部制御を理解しているが,社内制御の有効性について意見を述べるためではない.そのため,このような意見は表現されていない.
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使用する会計政策の妥当性と経営陣による重大な会計推定の合理性を評価し、連結財務諸表の全体列報を評価する。
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は,我々の判断により,総合的に考慮した状況や事件が存在するかどうかにより,当社が経営を継続している企業として合理的な時期に経営を継続する能力に大きな疑いを抱かせると結論した。
私たちは、監査を担当する者と、監査の計画範囲と時間、重大な監査結果、および監査期間中に発見されたいくつかの内部統制に関する事項についてコミュニケーションをとる必要があります。
Fort Lauderdale, Florida
May 19, 2022 |
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Successor
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Predecessor
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December 31,
2021 |
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December 31,
2020 |
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ASSETS
|
| | | | | | | | | | | | | |
Current Assets: | | | | | | | | | | | | | | |
Cash
|
| | | $ | 2,551 | | | | | | $ | 1,882 | | |
Receivables:
|
| | | | | | | | | | | | | |
2021年の不良債権準備後の貿易純額はそれぞれ5641ドルと4725ドルです
and 2020, respectively |
| | | | 143,387 | | | | | | | 135,896 | | |
Other
|
| | | | 102 | | | | | | | — | | |
Prepaid expenses
|
| | | | 354 | | | | | | | 522 | | |
Other assets
|
| | | | 723 | | | | | | | 191 | | |
Total current assets
|
| | | | 147,117 | | | | | | | 138,491 | | |
不動産と設備: | | | | | | | | | | | | | | |
Historical Cost
|
| | | | 1,224 | | | | | | | 493 | | |
減価償却累計
|
| | | | (347) | | | | | | | (442) | | |
純資産と設備
|
| | | | 877 | | | | | | | 51 | | |
経営的リース使用権資産
|
| | | | 3,138 | | | | | | | 1,396 | | |
株式投資で、持ち株比率が50%以下の会社
|
| | | | 1,297 | | | | | | | 1,247 | | |
Goodwill
|
| | | | — | | | | | | | 28,506 | | |
無形資産、2021年と2020年にそれぞれ843ドルと5432ドルを累計償却した後の純額
|
| | | | 10,357 | | | | | | | 7,813 | | |
Deferred Income Taxes
|
| | | | 1,452 | | | | | | | 1,093 | | |
Other Assets
|
| | | | 225 | | | | | | | 225 | | |
| | | | $ | 164,463 | | | | | | $ | 178,822 | | |
負債と会員資本
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流動負債: | | | | | | | | | | | | | | |
長期経営リース負債の当期部分
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| | | $ | 507 | | | | | | $ | 1,412 | | |
売掛金と売掛金
|
| | | | 33,960 | | | | | | | 17,199 | | |
給料と福祉
を計算する
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| | | | 9,104 | | | | | | | 5,584 | | |
Accrued income taxes
|
| | | | — | | | | | | | 728 | | |
Contract liabilities
|
| | | | 626 | | | | | | | 596 | | |
その他流動負債
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| | | | 1,621 | | | | | | | 6,547 | | |
流動負債総額
|
| | | | 45,818 | | | | | | | 32,066 | | |
長期経営リース負債
|
| | | | 2,641 | | | | | | | — | | |
Advances from SEACOR
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| | | | 50,317 | | | | | | | 82,322 | | |
Other Liabilities
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| | | | 1,625 | | | | | | | 2,112 | | |
Total liabilities
|
| | | | 100,401 | | | | | | | 116,500 | | |
Members’ Equity: | | | | | | | | | | | | | | |
Common stock
|
| | | | 1 | | | | | | | 1 | | |
新規実収資本
|
| | | | 32,601 | | | | | | | 48,953 | | |
Retained earnings
|
| | | | 31,486 | | | | | | | 13,885 | | |
その他全面赤字
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| | | | (26) | | | | | | | (517) | | |
Total members’ equity
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| | | | 64,062 | | | | | | | 62,322 | | |
| | | | $ | 164,463 | | | | | | $ | 178,822 | | |
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Successor
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Predecessor
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April 15, 2021
through December 31, 2021 |
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January 1, 2021
through April 14, 2021 |
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For the year ended
December 31, 2020 |
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Operating Revenues
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| | | $ | 165,696 | | | | | | $ | 28,289 | | | | | $ | 92,480 | | |
Costs and Expenses: | | | | | | | | | | | | | | | | | | | | |
Operating
|
| | | | 98,641 | | | | | | | 18,547 | | | | | | 58,520 | | |
行政と一般事務
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| | | | 20,408 | | | | | | | 6,487 | | | | | | 28,003 | | |
減価償却及び償却
|
| | | | 1,170 | | | | | | | 426 | | | | | | 1,335 | | |
| | | | | 120,219 | | | | | | | 25,460 | | | | | | 87,858 | | |
Operating Income
|
| | | | 45,477 | | | | | | | 2,829 | | | | | | 4,622 | | |
Other Income (Expense): | | | | | | | | | | | | | | | | | | | | |
SEACOR立て替えの利息支出
|
| | | | (2,815) | | | | | | | (767) | | | | | | (2,635) | | |
SEACOR management fees
|
| | | | (10,501) | | | | | | | (707) | | | | | | (1,700) | | |
外貨損失純額
|
| | | | (17) | | | | | | | (1) | | | | | | (48) | | |
Other, net
|
| | | | 13 | | | | | | | 13 | | | | | | 149 | | |
| | | | | (13,320) | | | | | | | (1,462) | | | | | | (4,234) | | |
持株50%および以下の会社の所得税前収入、費用と収益における権益
|
| | | | 32,157 | | | | | | | 1,367 | | | | | | 388 | | |
所得税費用(福祉): | | | | | | | | | | | | | | | | | | | | |
Current
|
| | | | 1,856 | | | | | | | 339 | | | | | | 1,176 | | |
Deferred
|
| | | | (292) | | | | | | | (67) | | | | | | (1,093) | | |
| | | | | 1,564 | | | | | | | 272 | | | | | | 83 | | |
50%以下の持株会社の持分前収益
|
| | | | 30,593 | | | | | | | 1,095 | | | | | | 305 | | |
50%以下の所有権会社の純収益から税金を差し引いた純額
|
| | | | 962 | | | | | | | 57 | | | | | | 806 | | |
Net Income
|
| | | | 31,555 | | | | | | | 1,152 | | | | | | 1,111 | | |
その他全面赤字: | | | | | | | | | | | | | | | | | | | | |
外貨換算損失、税引き後純額
|
| | | | (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 |
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Additional
Paid-In Capital |
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Retained
Earnings |
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Accumulated
Other Comprehensive Loss |
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Total
Equity |
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Predecessor | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
December 31, 2019
|
| | | $ | 1 | | | | | $ | 48,953 | | | | | $ | 12,794 | | | | | $ | (396) | | | | | $ | 61,352 | | |
メンバーに配布
|
| | | | — | | | | | | — | | | | | | (20) | | | | | | — | | | | | | (20) | | |
Net income
|
| | | | — | | | | | | — | | | | | | 1,111 | | | | | | — | | | | | | 1,111 | | |
その他全面赤字
|
| | | | — | | | | | | — | | | | | | — | | | | | | (121) | | | | | | (121) | | |
Year ended December 31, 2020
|
| | | | 1 | | | | | | 48,953 | | | | | | 13,885 | | | | | | (517) | | | | | | 62,322 | | |
Net income
|
| | | | — | | | | | | — | | | | | | 1,152 | | | | | | — | | | | | | 1,152 | | |
その他全面赤字
|
| | | | — | | | | | | — | | | | | | — | | | | | | (54) | | | | | | (54) | | |
Period ended April 14, 2021
|
| | | $ | 1 | | | | | $ | 48,953 | | | | | $ | 15,037 | | | | | $ | (571) | | | | | $ | 63,420 | | |
Successor | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
April 15, 2021
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | — | | | | | $ | — | | | | | $ | 32,602 | | |
メンバーに配布
|
| | | | — | | | | | | — | | | | | | (69) | | | | | | — | | | | | | (69) | | |
Net income
|
| | | | — | | | | | | — | | | | | | 31,555 | | | | | | — | | | | | | 31,555 | | |
その他全面赤字
|
| | | | — | | | | | | — | | | | | | — | | | | | | (26) | | | | | | (26) | | |
Period ended December 31, 2021
|
| | | $ | 1 | | | | | $ | 32,601 | | | | | $ | 31,486 | | | | | $ | (26) | | | | | $ | 64,062 | | |
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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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経営活動キャッシュフロー: | | | | | | | | | | | | | | | | | | | | |
Net Income
|
| | | $ | 31,555 | | | | | | $ | 1,152 | | | | | $ | 1,111 | | |
純収入と使用した純現金を調整
in operating activities: |
| | | | | | | | | | | | | | | | | | | |
減価償却及び償却
|
| | | | 1,170 | | | | | | | 426 | | | | | | 1,335 | | |
経営的リース使用権償却
assets |
| | | | 660 | | | | | | | 436 | | | | | | 1,519 | | |
Bad debt expense
|
| | | | 468 | | | | | | | 656 | | | | | | 4,502 | | |
外貨損失純額
|
| | | | 17 | | | | | | | 1 | | | | | | 48 | | |
繰延所得税割引
|
| | | | (292) | | | | | | | (67) | | | | | | (1,093) | | |
50%以下の所有権会社の純収益から税金を差し引いた純額
|
| | | | (962) | | | | | | | (57) | | | | | | (806) | | |
持株50%以下の会社から得た配当
|
| | | | 903 | | | | | | | — | | | | | | 553 | | |
経営性資産と負債変動:
|
| | | | | | | | | | | | | | | | | | | |
売掛金増加
|
| | | | (4,472) | | | | | | | (4,274) | | | | | | (33,479) | | |
前払い費用その他増加(減少)
assets |
| | | | (379) | | | | | | | 8 | | | | | | 321 | | |
売掛金、売掛金、その他の負債増加
|
| | | | 8,051 | | | | | | | 4,858 | | | | | | 9,733 | | |
経営活動提供(使用)の現金純額
|
| | | | 36,719 | | | | | | | 3,139 | | | | | | (16,256) | | |
投資活動のキャッシュフロー: | | | | | | | | | | | | | | | | | | | | |
不動産と設備を購入する
|
| | | | (1,190) | | | | | | | (2) | | | | | | — | | |
業務買収、買収現金を差し引いた純額
|
| | | | — | | | | | | | — | | | | | | (970) | | |
投資活動で使用する純現金
|
| | | | (1,190) | | | | | | | (2) | | | | | | (970) | | |
融資活動のキャッシュフロー: | | | | | | | | | | | | | | | | | | | | |
SEACOR前払いの収益(支払い)、純額
|
| | | | (39,779) | | | | | | | 1,872 | | | | | | 18,511 | | |
メンバーに配布
|
| | | | (69) | | | | | | | — | | | | | | (20) | | |
融資活動提供(使用)の現金純額
|
| | | | (39,848) | | | | | | | 1,872 | | | | | | 18,491 | | |
為替レート変動が現金に与える影響
|
| | | | (28) | | | | | | | 7 | | | | | | 63 | | |
現金純増(マイナス)
|
| | | | (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 | | |
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April 15, 2021
|
| |||
現金と現金等価物
|
| | | $ | 6,898 | | |
貿易とその他の売掛金
|
| | | | 139,509 | | |
Other current assets
|
| | | | 699 | | |
Property and Equipment
|
| | | | 5 | | |
Right of use assets
|
| | | | 902 | | |
株式投資は、持株50%以下の会社に前払金を支払う
|
| | | | 1,236 | | |
| | |
April 15, 2021
|
| |||
Deferred Income Taxes
|
| | | | 1,160 | | |
Goodwill
|
| | | | — | | |
Intangible Assets
|
| | | | 11,200 | | |
Other Assets
|
| | | | 225 | | |
売掛金とその他の計算すべき負債
|
| | | | (18,650) | | |
その他流動負債
|
| | | | (17,220) | | |
経営的リース負債
|
| | | | (909) | | |
Advances from SEACOR
|
| | | | (90,206) | | |
Other Liabilities
|
| | | | (2,247) | | |
Fair value of net assets
|
| | | $ | 32,602 | | |
|
| | |
Successor
|
| | |
Predecessor
|
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| | |
2021
|
| | |
2020
|
| ||||||
期初残高
|
| | | $ | 596 | | | | | | $ | 434 | | |
以前に履行義務を達成したときに確認された繰延収入
during the period |
| | | | (596) | | | | | | | (434) | | |
期間中に発生した契約純負債
|
| | | | 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 |
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顧客との契約収入: | | | | | | | | | | | | | | | | | | | | |
時間と材料契約
|
| | | $ | 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
|
| |||
貿易とその他の売掛金
|
| | | $ | 295 | | |
Other current assets
|
| | | | 103 | | |
Property and Equipment
|
| | | | 5 | | |
Intangible Assets
|
| | | | 3,078 | | |
売掛金とその他の計算すべき負債(2)
|
| | | | (31) | | |
その他流動負債(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 | | |
長期経営リース負債の当期部分
|
| | | | 507 | | |
長期経営リース負債
|
| | | $ | 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 |
| |||||||||
レンタル費用
を経営しています
|
| | | $ | 770 | | | | | | $ | 490 | | | | | $ | 1,519 | | |
短期レンタル料金(レンタル開始時のレンタル期間は12ヶ月を超えない)
|
| | | | 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 |
| |||||||||
経営的リースの経営的現金流出
|
| | | $ | 768 | | | | | | $ | 498 | | | | | $ | 1,707 | | |
経営リースと引き換えに使用権資産
liabilities |
| | | $ | 2,965 | | | | | | $ | 17 | | | | | $ | (33) | | |
加重平均残賃貸期間は,年単位
|
| | | | 5.5 | | | | | | | 0.6 | | | | | | 0.9 | | |
加重平均割引率
|
| | | | 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% | | |
米国所得税を納めない海外収益
|
| | | | (21.0)% | | | | | | | (21.0)% | | | | | | (21.0)% | | |
外国税は米国所得税を控除することはできない
|
| | | | 17.3% | | | | | | | 13.4% | | | | | | (37.0)% | | |
| | | | | 17.3% | | | | | | | 13.4% | | | | | | (37.0)% | | |
| | |
Successor
|
| | |
Predecessor
|
| ||||||
| | |
2021
|
| | |
2020
|
| ||||||
Deferred tax assets: | | | | | | | | | | | | | | |
許されない利息控除繰越
|
| | | $ | 277 | | | | | | $ | 82 | | |
不良債権準備による一時的な差異
|
| | | | 1,168 | | | | | | | 998 | | |
Other
|
| | | | 7 | | | | | | | 13 | | |
繰延税金資産総額
|
| | | $ | 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 |
| |||||||||
SEACOR社員福祉計画に参加する
|
| | | $ | 460 | | | | | | $ | 176 | | | | | $ | 509 | | |
SEACOR定義支払いプラン
への参加
|
| | | | 338 | | | | | | | 199 | | | | | | 499 | | |
SEACOR株式奨励計画に参加する
|
| | | | — | | | | | | | 269 | | | | | | 185 | | |
行政支援のための共有サービス割当て
|
| | | | 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 | | |
非現金投融資活動スケジュール: | | | | | | | | | | | | | | | | | | | | |
経営性リース負債と引き換えに使用権資産
|
| | | | 2,965 | | | | | | | 17 | | | | | | (33) | | |
| | |
June 30, 2022
|
| |
December 31, 2021
|
| ||||||
ASSETS
|
| | | | | | | | | | | | |
Current Assets: | | | | | | | | | | | | | |
Cash
|
| | | $ | 1,727 | | | | | $ | 2,551 | | |
Receivables:
|
| | | | | | | | | | | | |
2022年と2021年の不良債権準備後の貿易純額はそれぞれ5515ドルと5641ドル
|
| | | | 115,483 | | | | | | 143,387 | | |
Other
|
| | | | 466 | | | | | | 102 | | |
Prepaid expenses
|
| | | | 443 | | | | | | 723 | | |
Other assets
|
| | | | 330 | | | | | | 354 | | |
Total current assets
|
| | | | 118,449 | | | | | | 147,117 | | |
不動産と設備: | | | | | | | | | | | | | |
Historical Cost
|
| | | | 1,619 | | | | | | 1,224 | | |
減価償却累計
|
| | | | (643) | | | | | | (347) | | |
純資産と設備
|
| | | | 976 | | | | | | 877 | | |
経営的リース使用権資産
|
| | | | 2,749 | | | | | | 3,138 | | |
株式投資で、持ち株比率が50%以下の会社
|
| | | | 1,736 | | | | | | 1,297 | | |
無形資産、2022年の累計償却額1,438ドルと843ドル
and 2021, respectively |
| | | | 9,762 | | | | | | 10,357 | | |
Deferred Income Taxes
|
| | | | 1,685 | | | | | | 1,452 | | |
Other Assets
|
| | | | 227 | | | | | | 225 | | |
| | | | $ | 135,584 | | | | | $ | 164,463 | | |
負債と会員資本
|
| | | | | | | | | | | | |
流動負債: | | | | | | | | | | | | | |
長期経営リース負債の当期部分
|
| | | $ | 496 | | | | | $ | 507 | | |
売掛金と売掛金
|
| | | | 23,011 | | | | | | 33,960 | | |
Contract liabilities
|
| | | | 5,650 | | | | | | 626 | | |
その他流動負債
|
| | | | 5,695 | | | | | | 10,725 | | |
流動負債総額
|
| | | | 34,852 | | | | | | 45,818 | | |
長期経営リース負債
|
| | | | 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 | | |
新規実収資本
|
| | | | 32,601 | | | | | | 32,601 | | |
Retained earnings
|
| | | | 44,883 | | | | | | 31,486 | | |
その他全面赤字
|
| | | | (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 | | |
行政と一般事務
|
| | | | 12,484 | | | | | | 4,790 | | | | | | | 6,487 | | |
減価償却及び償却
|
| | | | 892 | | | | | | 249 | | | | | | | 426 | | |
| | | | | 73,537 | | | | | | 26,781 | | | | | | | 25,460 | | |
Operating Income
|
| | | | 16,188 | | | | | | 10,560 | | | | | | | 2,829 | | |
Other Income (Expense): | | | | | | | | | | | | | | | | | | | | |
SEACOR立て替えの利息支出
|
| | | | (711) | | | | | | (1,001) | | | | | | | (767) | | |
SEACOR management fees
|
| | | | (1,465) | | | | | | (1,379) | | | | | | | (707) | | |
外貨収益(赤字)純額
|
| | | | 89 | | | | | | 3 | | | | | | | (1) | | |
Other, net
|
| | | | 15 | | | | | | 6 | | | | | | | 13 | | |
| | | | | (2,072) | | | | | | (2,371) | | | | | | | (1,462) | | |
所得税前収入、費用、収益における権益
of 50% or Less Owned Companies |
| | | | 14,116 | | | | | | 8,189 | | | | | | | 1,367 | | |
Income Tax Expense
|
| | | | 1,014 | | | | | | 723 | | | | | | | 272 | | |
50%以下の持株会社の持分前収益
|
| | | | 13,102 | | | | | | 7,466 | | | | | | | 1,095 | | |
50%以下の所有権会社の純収益から税金を差し引いた純額
|
| | | | 380 | | | | | | 234 | | | | | | | 57 | | |
Net Income
|
| | | | 13,482 | | | | | | 7,700 | | | | | | | 1,152 | | |
その他全面収益(損失): | | | | | | | | | | | | | | | | | | | | |
外貨換算収益(損失)、税引後純額
|
| | | | (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 | | |
メンバーに配布
|
| | | | — | | | | | | — | | | | | | (85) | | | | | | — | | | | | | (85) | | |
Net income
|
| | | | — | | | | | | — | | | | | | 13,482 | | | | | | — | | | | | | 13,482 | | |
その他全面赤字
|
| | | | — | | | | | | — | | | | | | — | | | | | | (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 | | |
その他全面赤字
|
| | | | — | | | | | | — | | | | | | — | | | | | | (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 | | |
その他総合収益
|
| | | | — | | | | | | — | | | | | | — | | | | | | 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 |
| |||||||||
経営活動が提供する現金純額
|
| | | $ | 30,674 | | | | | $ | 8,303 | | | | | | $ | 3,139 | | |
投資活動のキャッシュフロー: | | | | | | | | | | | | | | | | | | | | |
不動産と設備を購入する
|
| | | | (395) | | | | | | — | | | | | | | (2) | | |
投資活動で使用する純現金
|
| | | | (395) | | | | | | — | | | | | | | (2) | | |
融資活動のキャッシュフロー: | | | | | | | | | | | | | | | | | | | | |
SEACOR前払いの収益(支払い)、純額
|
| | | | (30,909) | | | | | | (12,848) | | | | | | | 1,872 | | |
メンバーに配布
|
| | | | (85) | | | | | | — | | | | | | | — | | |
融資活動提供(使用)の現金純額
|
| | | | (30,994) | | | | | | (12,848) | | | | | | | 1,872 | | |
為替レート変動が現金に与える影響
|
| | | | (109) | | | | | | (9) | | | | | | | 7 | | |
現金純増(マイナス)
|
| | | | (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 |
| |||||||||
期初残高
|
| | | $ | 626 | | | | | $ | 7,156 | | | | | | $ | 596 | | |
以前に完了時に確認した繰延収入
期間の履行義務 |
| | | | (312) | | | | | | (2,054) | | | | | | | (174) | | |
期間中に発生した契約純負債
|
| | | | 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 |
| |||||||||
顧客との契約収入: | | | | | | | | | | | | | | | | | | | | |
時間と材料契約
|
| | | $ | 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 |
| |||||||||
レンタル費用
を経営しています
|
| | | $ | 316 | | | | | $ | 311 | | | | | | $ | 490 | | |
短期レンタル料金(レンタル開始時のレンタル期間は12ヶ月を超えない)
|
| | | | 109 | | | | | | 42 | | | | | | | 46 | | |
| | | | $ | 425 | | | | | $ | 353 | | | | | | $ | 536 | | |
|
経営的リースの経営的現金流出
|
| | | $ | 313 | | |
|
経営性リース負債と引き換えに使用権資産
|
| | | $ | (132) | | |
|
加重平均残賃貸期間は,年単位
|
| | | | 5.0 | | |
|
加重平均割引率
|
| | | | 4.0% | | |
|
Statutory rate
|
| | | | 21.0% | | |
|
米国所得税を納めない海外収益
|
| | | | (21.0)% | | |
|
外国税は米国所得税を控除することはできない
|
| | | | 22.9% | | |
| | | | | | 22.9% | | |
|
SEACOR社員福祉計画に参加する
|
| | | $ | 3,502 | | |
|
SEACOR定義支払いプラン
への参加
|
| | | | 528 | | |
|
行政支援のための共有サービス割当て
|
| | | | 408 | | |
| | | | | $ | 4,438 | | |
|
Exhibit
No. |
| |
Description
|
|
| 2.1 | | | HP,当社,合併子会社,EmergenciaとAmbipar間の業務合併合意は,2022年7月5日である(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の依頼書/目論見添付ファイルAを参照して合併した) | |
| 2.2 | | | HP社と会社との間の最初の合併計画は、日付は2023年3月3日(シェル社2023年3月7日に米国証券取引委員会に提出された20-F表報告(文書番号001-41638)の添付ファイル4.2を引用して合併した) | |
| 2.3 | | | 合併子会社と会社との間の第2の合併計画は、期日は2023年3月3日(シェル会社2023年3月7日を参照して米国証券取引委員会に提出された20-F表報告書(書類番号001-41638)の添付ファイル4.3に編入)。 | |
| 3.1 | | | 改正·再改訂された会社組織定款大綱と定款は、日付は2023年3月3日(シェル会社2023年3月7日を参照して米国証券取引委員会に提出された20-F表報告添付ファイル1.1(書類番号001-41638)合併)。 | |
| 4.1 | | | HPXと大陸株式譲渡信託会社と締結された、日付が2020年7月15日の引受権証契約(HPXを引用して2020年7月21日に提出された8-K表(文書番号001-39382)現在の報告の添付ファイル4.1に組み込む) | |
| 4.2* | | | 会社授権書サンプル。 | |
| 4.3* | | | 取締役株限定奨励協定。 | |
| 4.4* | | | 制限株式単位修正案。 | |
| 5.1* | | | ケイマン諸島ケイマン諸島法律顧問Carey Olsen Cayman Limitedの登録証券の有効性に対する意見。 | |
| 5.2* | | | Simpson Thacher&Bartlett LLPの観点.ニューヨーク法に基づいて登録された引受権証の有効性について。 | |
| 10.1 | | | HPX,その取締役,保険者,当社とEmergenciaの間で2022年7月5日に署名された保険契約(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の依頼書/募集説明書添付ファイルEを参照して組み込まれる) | |
| 10.2 | | | 投票と支持協定は,期日は2022年7月5日であり,HP社とAmbipar社が締結している(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の依頼書/入札説明書添付Fを参照して編入されている) | |
| 10.3 | | | Ambipar引受契約は,期日は2022年7月5日であり,HP,当社とAmbipar(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の依頼書/目論見書添付ファイルGを参照して統合された), | |
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Exhibit
No. |
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Description
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| 10.4 | | | 機会引受契約は,日付は2022年7月5日であり,HP,当社と機会(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の依頼書/入札説明書添付ファイルHを参照して統合された), | |
| 10.5 | | | HP証券取引所が署名した引受者が署名した引受契約フォーマット(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の依頼書/目論見書添付ファイルIを参照して組み込まれる) | |
| 10.6 | | | 白鳥座引受契約は、期日は2022年12月8日で、HP、当社と白鳥座基金アイコンからなる(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(書類番号333-268795)の依頼書/入札説明書添付ファイルTを参照して合併した) | |
| 10.7 | | | 会社間融資協定は、期日は2022年7月5日であり、AmbiparとEmergenciaによって締結される(F-4表を参照して説明書を登録する依頼書/募集説明書添付ファイル10.5が編入(アーカイブ)。第333-268795号)、2023年1月30日に米国証券取引委員会に提出)。 | |
| 10.8 | | | 当社、保険者、Ambipar、Opportunityおよびある他の株主が署名した2022年7月5日に署名された投資家権利協定(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の依頼書/募集説明書添付ファイルM合併を参照することにより) | |
| 10.9 | | | “コスト分担協定”は,期日は2023年3月3日であり,Ambipar社,Emergencia社とそのある子会社が締結した(合併内容参考シェル社は2023年3月7日に米国証券取引委員会の20-F表報告書(ファイル番号001-41638)添付ファイル4.12) | |
| 10.10 | | | 主な下行保護協定は,期日は2022年7月6日であり,当社,保険者Ambipar,パイプライン投資家(星座基金を除く),Genome,Gannett PeekとCygnus(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(文書番号333-268795)の委託声明/目論見書添付ファイルOを参照して合併したものである) | |
| 10.11 | | | XP下り保護協定は、日付は2022年7月5日で、当社、Ambipar、保険者とXP非償還株主の間で改訂され、2022年11月24日に再声明されます(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(ファイル番号333-268795)の依頼書/目論見書添付ファイルPを参照して編入されます)。 | |
| 10.12 | | | 星座下り保護協定は、日付は2022年11月24日で、当社、Ambipar、保険者と星座基金の間で締結されています(2023年1月30日に米国証券取引委員会に提出されたF-4表登録説明書(書類番号333-268795)の依頼書/目論見書添付ファイルQを参照して合併します。 | |
| 10.13 | | | 2023年緊急対応総合インセンティブ計画、日付は2023年3月3日(添付ファイル4.16を参照してシェル社に組み込まれ、2023年3月7日にアメリカ証券取引委員会に提出された20-F表報告(ファイル番号001-41638)に提出されます。 | |
| 10.14 | | | 商標許可協定は,日付は2023年3月3日であり,EmergenciaとAmbiparによって締結されている(シェル社が2023年3月7日に米国証券取引委員会に提出した20−F表報告(文書番号001−41638)の添付ファイル4.17を参照して組み込まれている), | |
| 10.15# | | | WOB売り手、SeacorとAmbipar USAとの間の売買合意は、2022年9月13日(代理声明の添付ファイル10.38を参照してF-4表の登録宣言(ファイル)に組み込まれた目論見書である。第333-268795号)、2023年1月30日に米国証券取引委員会に提出)。 | |
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Exhibit
No. |
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Description
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| 10.16 | | | 小Tércio Borlanhiと会社との間の賠償協定は、2023年3月3日(シェル社が2023年3月7日に米国証券取引委員会に提出した20-F表報告書(文書番号001-41638)の添付ファイル4.19を参照して編入される) | |
| 10.17 | | | イザベル·クリスティーナ·アンドレオティ·クルツ·デ·オリベイラが会社と締結した賠償協定は、2023年3月3日(合併内容参考シェル社が2023年3月7日に米国証券取引委員会に提出した20-F表報告(文書番号001-41638)添付ファイル4.20) | |
| 10.18 | | | アレクサンドラ·ベサ·アルビス·デメロと会社との間の賠償協定は、2023年3月3日(シェル社2023年3月7日に米国証券取引委員会に提出された20-F表報告書(ファイル番号001-41638)の添付ファイル4.21を引用して組み込まれています。 | |
| 10.19 | | | ティアゴ·ダ·コスタ·シルバが会社と締結した賠償協定は、日付は2023年3月3日(引用シェル社は2023年3月7日に米国証券取引委員会に提出された20-F表報告(文書番号001-41638)の添付ファイル4.22) | |
| 10.20 | | | マリアナ·ロヨラ·フェレイラ·スガビーが会社と締結した賠償協定は、2023年3月3日(引用シェル社が2023年3月7日に米国証券取引委員会に提出した20-F表報告(ファイル番号001-41638)の添付ファイル4.23)である。 | |
| 10.21 | | | カルロス·アウグスト·リヨン·ピアニとシェル社が締結した賠償協定は、2023年3月3日(引用シェル社が2023年3月7日に米国証券取引委員会に提出した20-F表報告(文書番号001-41638)の添付ファイル4.24) | |
| 10.22 | | | ビクター·アルメダが会社と締結した賠償協定は、期日は2023年3月3日(2023年3月7日に米国証券取引委員会に提出されたシェル社20-F報告書(書類番号001-41638)添付ファイル4.25を参照して編入)。 | |
| 10.23 | | | ユリー·キャザーマン社と会社との間の賠償協定は、日付は2023年3月3日(シェル社2023年3月7日に米国証券取引委員会に提出された20-F表報告書(文書番号001-41638)の添付ファイル4.26を参照して編入されています) | |
| 10.24 | | | Rafael Espírito Santoと会社との間の賠償協定は、2023年3月3日(シェル社2023年3月7日に米国証券取引委員会に提出された20-F表報告書(文書番号001-41638)の添付ファイル4.27を参照) | |
| 10.25 | | | Guilherme Patini Borlanhiが会社と締結した賠償協定は、日付は2023年3月3日(シェル社が2023年3月7日に米国証券取引委員会に提出した20-F表報告(文書番号001-41638)の添付ファイル4.28を参照)。 | |
| 10.26 | | | ペドロ·ピーターソンと会社との間の賠償協定は、日付は2023年3月3日(シェル社2023年3月7日に米国証券取引委員会に提出された20-F表報告書(文書番号001-41638)の添付ファイル4.29を参照して編入されています) | |
| 21.1 | | | 会社子会社リスト(2023年1月30日にアメリカ証券取引委員会に提出されたF-4表登録説明書添付ファイル21.1(文書番号333-268795)合併参照)。 | |
| 23.1* | | | HPXの独立公認会計士事務所Marcum LLPは同意する。 | |
| 23.2* | | | BDO RCS監査師独立会計士事務所SS同意、同事務所はEmergencia独立公認会計士事務所です。 | |
| 23.3* | | | Witt O‘Brien’s,LLCの独立公認会計士はすべて弁護士事務所に同意しています。 | |
| 23.4* | | | ケリー·オルソンケイマン株式会社は同意しました(添付ファイル5.1の一部として)。 | |
| 23.5* | | | Simpson Thacher&Bartlett LLPは同意する(添付ファイル5.2の一部として). | |
| 24.1* | | | 授権書(本登録声明の署名ページに含まれる). | |
| 107.1* | | | 届出費用表の計算. | |
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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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CEO
(CEO) |
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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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取締役会長
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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
マリアナ·ロヨラ·フェレイラ·スガビー
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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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