Courts (Grenada) Limited

Year End: March 31, 2022

F/S Groupings by MAP Number - Detail

Account Prelim Adj's Reclass Rep Annotation Rep 03/21 Amount Chg

1011102 Petty cash 2,300.00 0.00 0.00 2,300.00 2,300.00 0.00

1011201 Cash loans float 157,007.51 0.00 0.00 157,007.51 73,733.00 83,274.51

1011301 Cash remittance funds 1- third party 2,000.50 0.00 0.00 2,000.50 2,025.00 (24.50)

1031971 Bank of Nova Scotia Curr. Acc. LC #1 436,152.10 0.00 0.00 436,152.10 714,588.36 (278,436.26)

1032001 Firts Caribbean International bank Cta.Curr. Acc. 0.00 0.00 0.00 0.00 1,289.91 (1,289.91)

1032002 Firts Caribbean International bank Cta.Curr. Acc. 43,635.70 0.00 0.00 43,635.70 27,277.12 16,358.58

1032121 Grenada Co-operative Bank Limited Curr. Acc. LC #1 196,573.19 0.00 0.00 196,573.19 42,114.07 154,459.12

1099101 Transitory cash accounts 0.00 0.00 0.00 0.00 40.50 (40.50)

10100 Cash & Bank (FLIP) 837,669.00 0.00 0.00 837,669.00 863,367.96 (25,698.96)

1101101 Accounts receivable - Customers 18,121,538.40 0.00 0.00 18,121,538.40 19,850,795.93 (1,729,257.53)

1101106 Account receivable customer - Adjustment amortized 62,988.02 0.00 0.00 62,988.02 (115,554.18) 178,542.20

1101201 Unearned finance income - Accounts receivables cus (3,978,826.44) 0.00 0.00 (3,978,826.44) (4,126,183.77) 147,357.33

1101204 Earned interest - Accounts receivable customers 175,637.86 0.00 0.00 175,637.86 181,329.89 (5,692.03)

1102101 Cash loans receivables - Customers 8,949,325.48 0.00 0.00 8,949,325.48 9,221,794.83 (272,469.35)

1102102 Cash Loans receivable customer - Adjustment amorti (109,752.84) 0.00 0.00 (109,752.84) (133,535.74) 23,782.90

1102201 Unearned finance income - Cash loan customers (672,531.76) 0.00 0.00 (672,531.76) (786,609.03) 114,077.27

1181101 Allowance for impairment of accounts receivable - (1,220,834.68) 0.00 0.00 (1,220,834.68) (773,374.52) (447,460.16)

1181102 Allowance for impairment of AR - Products and Serv (412,122.34) 792,147.06 0.00 380,024.72 (254,865.15) 634,889.87

1181201 Allowance for impairment of cash loans receivables (901,544.40) 0.00 0.00 (901,544.40) (480,206.11) (421,338.29)

1181203 Balance of allowance for impairment of AR - Cash l (179,185.55) 69,162.73 0.00 (110,022.82) (157,228.67) 47,205.85

10300 Accounts receivable 19,834,691.75 861,309.79 0.00 20,696,001.54 22,426,363.48 (1,730,361.94)

1411102 Advance to employees - Travel (non-project) 1,670.00 0.00 0.00 1,670.00 0.00 1,670.00

1412101 Advance to suppliers - Merchandise for resale 16,030.32 0.00 0.00 16,030.32 16,030.32 0.00

1421101 Accounts receivables - Employees 500.00 0.00 0.00 500.00 (0.03) 500.03

1423101 Accounts receivable - Claims to suppliers damaged 64,270.86 0.00 0.00 64,270.86 64,270.86 0.00

1423201 Accounts receivables - Repairs services 92,571.34 0.00 0.00 92,571.34 60,281.00 32,290.34

1423301 Accounts receivable - Insurance claims 90,576.89 0.00 0.00 90,576.89 90,576.89 0.00

1423312 Accounts Receivable – Insurance claims 3rd party l 94,091.25 0.00 0.00 94,091.25 21,941.26 72,149.99

1423401 Accounts receivable - Credit card debtors 1 176,863.72 0.00 0.00 176,863.72 39,144.89 137,718.83

1423501 Accounts receivable - Claims from third parties su 49,061.16 0.00 0.00 49,061.16 0.00 49,061.16

1428899 Accounts receivable - To reclassify (data migratio 0.00 0.00 0.00 0.00 113,847.15 (113,847.15)

10400 Other receivables 585,635.54 0.00 0.00 585,635.54 406,092.34 179,543.20

1301101 Merchandise inventory (New) available for sale 11,132,962.17 0.00 0.00 11,132,962.17 8,236,812.02 2,896,150.15

1301102 Merchandise inventory (Used) available for sale 74,991.75 0.00 0.00 74,991.75 86,690.31 (11,698.56)

1301901 Merchandise inventory in transit 2,139,394.95 0.00 0.00 2,139,394.95 1,106,125.31 1,033,269.64

1302101 Spare parts inventory 628,583.96 0.00 0.00 628,583.96 631,398.49 (2,814.53)

1304101 Allowance for impairment - Merchandise for resale (302,942.84) 0.00 0.00 (302,942.84) (279,688.20) (23,254.64)

1304202 Provision for spare parts differences (124,787.16) 0.00 0.00 (124,787.16) (124,918.71) 131.55
10600 Inventories 13,548,202.83 0.00 0.00 13,548,202.83 9,656,419.22 3,891,783.61

1415111 Prepayment for civil responsibility insurance 0.00 0.00 0.00 0.00 2,941.51 (2,941.51)

1415114 Prepayment for employee accident insurance 1,045.67 0.00 0.00 1,045.67 0.00 1,045.67

1415190 Prepayment other insurance (0.01) 0.00 0.00 (0.01) 0.00 (0.01)

1415401 Prepayments to suppliers - Office supplies 128,784.12 0.00 0.00 128,784.12 153,502.80 (24,718.68)

1415601 Prepayments for non-public entities 224,017.58 0.00 0.00 224,017.58 0.00 224,017.58

1415602 Prepayments for public entities 17,006.99 0.00 0.00 17,006.99 0.00 17,006.99

1415901 Other prepayments - Data Migration 0.00 0.00 0.00 0.00 59,799.30 (59,799.30)

1415902 Prepayment on behalf of another entity - Rebilled 9,592.93 0.00 0.00 9,592.93 0.00 9,592.93

10700 Prepaid expenses 380,447.28 0.00 0.00 380,447.28 216,243.61 164,203.67

1891102 Deposits - lease buildings and stores 125,884.30 0.00 0.00 125,884.30 111,300.00 14,584.30

1891103 Deposits - rental housing 1,600.00 0.00 0.00 1,600.00 0.00 1,600.00

1891104 Deposits - utitlities services 19,815.69 0.00 0.00 19,815.69 19,815.69 0.00

10800 Deposits 147,299.99 0.00 0.00 147,299.99 131,115.69 16,184.30

1401101 Intercompany receivables 647,854.73 0.00 0.00 647,854.73 559,074.70 88,780.03

10900 Intercompany Receivable 647,854.73 0.00 0.00 647,854.73 559,074.70 88,780.03

2401101 Intercompany - accounts payable (6,367,696.04) 0.00 0.00 (6,367,696.04) (3,439,948.64) (2,927,747.40)

2403101 Intercompany - interest payable 0.00 0.00 0.00 0.00 (0.03) 0.03

10950 Intercompany Payable (6,367,696.04) 0.00 0.00 (6,367,696.04) (3,439,948.67) (2,927,747.37)

1446101 Deferred income tax - Portfolio deterioration cust 356,923.39 (241,166.74) 0.00 115,756.65 340,646.48 (224,889.83)

1446161 Deferred income tax - Property and equipment 0.00 0.00 0.00 0.00 77,024.70 (77,024.70)

1446181 Deferred income tax - Tax losses 374,649.75 (24,088.86) 0.00 350,560.89 0.00 350,560.89

1446216 Deferred tax asset financial leases IFRS 16 91,356.87 0.00 0.00 91,356.87 117,469.54 (26,112.67)

2446161 Deferred income tax - Property and equipment (34,507.24) 0.00 0.00 (34,507.24) 0.00 (34,507.24)

11300 Deferred income taxes (FLIP) 788,422.77 (265,255.60) 0.00 523,167.17 535,140.72 (11,973.55)

1442101 Prepaid income tax 1,263,845.91 0.00 0.00 1,263,845.91 550,597.92 713,247.99

11350 Income Tax Receivable 1,263,845.91 0.00 0.00 1,263,845.91 550,597.92 713,247.99

1501101 Lands 839,646.48 0.00 0.00 839,646.48 839,646.48 0.00

1501201 Buildings 1,472,969.82 0.00 0.00 1,472,969.82 1,472,969.82 0.00

1501301 Freehold Improvements - land and buildings 1,127,930.35 0.00 0.00 1,127,930.35 1,127,930.35 0.00

1501401 Leasehold improvements - land and building 968,208.29 0.00 0.00 968,208.29 1,334,755.88 (366,547.59)

1501501 Furniture and fixtures 1,755,434.39 0.00 0.00 1,755,434.39 2,072,165.32 (316,730.93)

1501601 Machinery, equipment and tools 69,801.43 0.00 0.00 69,801.43 69,801.43 0.00

1501701 Office equipment and computers 1,639,052.48 0.00 0.00 1,639,052.48 1,669,906.61 (30,854.13)

1501801 Vehicles and Transport equipment 90,281.25 0.00 0.00 90,281.25 90,281.25 0.00

1504102 Work In progress not PC PPE 42,287.67 0.00 0.00 42,287.67 42,287.67 0.00

17000 Property, plant and equipment 8,005,612.16 0.00 0.00 8,005,612.16 8,719,744.81 (714,132.65)

1521201 Properties under financial leasing - buildings 2,474,849.58 0.00 0.00 2,474,849.58 2,929,016.10 (454,166.52)

1525201 Accumulated depreciation under financial leasing - (1,276,499.08) 0.00 0.00 (1,276,499.08) (1,191,075.24) (85,423.84)
17100 Right-of-use asset 1,198,350.50 0.00 0.00 1,198,350.50 1,737,940.86 (539,590.36)

1505201 Accumulated depreciation - buildings (996,788.21) 0.00 0.00 (996,788.21) (996,788.21) 0.00

1505301 Accumulated depreciation freehold improvements - l (1,110,905.69) 0.00 0.00 (1,110,905.69) (1,108,281.43) (2,624.26)

1505401 Accumulated depreciation leasehold improvements - (736,763.79) 0.00 0.00 (736,763.79) (1,053,714.15) 316,950.36

1505501 Accumulated depreciation - furniture and fixtures (1,528,612.40) 0.00 0.00 (1,528,612.40) (1,697,352.83) 168,740.43

1505601 Accumulated depreciation - machinery, equipment an (69,801.43) 0.00 0.00 (69,801.43) (69,439.35) (362.08)

1505701 Accumulated depreciation - office equipment and co (1,556,821.55) 0.00 0.00 (1,556,821.55) (1,543,812.10) (13,009.45)

1505801 Accumulated depreciation - vehicles and transport (81,253.12) 0.00 0.00 (81,253.12) (81,253.12) 0.00

17500 Accumulated depreciation - prop, plant & equip. (6,080,946.19) 0.00 0.00 (6,080,946.19) (6,550,641.19) 469,695.00

1601101 Goodwill 2,800,829.57 0.00 0.00 2,800,829.57 2,800,829.57 0.00

18500 Goodwill 2,800,829.57 0.00 0.00 2,800,829.57 2,800,829.57 0.00

1601201 Software licences programs 310,459.77 0.00 0.00 310,459.77 310,459.77 0.00

1601701 Customer contact list 2,002,310.89 0.00 0.00 2,002,310.89 2,002,310.89 0.00

1605201 Accumulated amortization - software licences (270,814.92) 0.00 0.00 (270,814.92) (270,235.95) (578.97)

1605701 Accumulated amortization - customer contact list (1,238,901.27) 0.00 0.00 (1,238,901.27) (1,105,413.88) (133,487.39)

18600 Intangible assets 803,054.47 0.00 0.00 803,054.47 937,120.83 (134,066.36)

2011101 Accounts payables to local suppliers - merchandise (794.68) 0.00 0.00 (794.68) (140.00) (654.68)

2011102 AP accrual account local suppliers - merchandise f (20,000.00) 0.00 0.00 (20,000.00) (4,400.00) (15,600.00)

2011103 Accounts payables to foreing suppliers - merchandi 0.00 0.00 0.00 0.00 (33,812.87) 33,812.87

2011104 AP accrual account foreing suppliers - merchandise (196,166.72) 0.00 0.00 (196,166.72) (322,515.84) 126,349.12

2011301 Accounts payables to local suppliers - Non-merchan (974,477.18) 0.00 0.00 (974,477.18) (203,087.55) (771,389.63)

2011303 Accounts payables to foreign suppliers - Non-merch (32,763.31) 0.00 0.00 (32,763.31) (11,521.60) (21,241.71)

20100 Accounts Payable (1,224,201.89) 0.00 0.00 (1,224,201.89) (575,477.86) (648,724.03)

1441101 Value added tax (VAT) - Goods 106,506.36 0.00 0.00 106,506.36 188,180.73 (81,674.37)

1441109 VAT receivable - Imported goods 374,932.72 0.00 0.00 374,932.72 1,240,744.79 (865,812.07)

2011601 Accounts payable - credit protection insurance (C 0.00 0.00 0.00 0.00 0.03 (0.03)

2011604 Accounts payable - services received from third pa 0.00 0.00 0.00 0.00 9.05 (9.05)

2441101 VAT - payable (493,985.07) 0.00 0.00 (493,985.07) (1,461,433.64) 967,448.57

2441202 Withholding tax - foreign suppliers 0.00 0.00 0.00 0.00 (2,671.00) 2,671.00

2447101 Municipal goverment taxes payable (458,953.22) 0.00 0.00 (458,953.22) (438,807.62) (20,145.60)

2496101 Interest payable (9,944.22) 0.00 0.00 (9,944.22) (10,818.24) 874.02

2501201 Payables to customers - returns of product (85,924.76) 0.00 0.00 (85,924.76) (140,133.89) 54,209.13

2521102 Acrual financial lease - buildings payable (1,524,625.04) 0.00 0.00 (1,524,625.04) (2,157,474.93) 632,849.89

2702101 Acrual - professional services payable (271,191.79) 0.00 0.00 (271,191.79) (322,332.62) 51,140.83

2702102 Acrual - services payable (25,115.41) 0.00 0.00 (25,115.41) (37,499.62) 12,384.21

2702103 Acrual - financial leases payable (10,000.00) 0.00 0.00 (10,000.00) 0.00 (10,000.00)

2702108 Acrual - Property Tax 0.00 0.00 0.00 0.00 6,801.99 (6,801.99)

20200 Other accounts payable and accrued liabilities (2,398,300.43) 0.00 0.00 (2,398,300.43) (3,135,434.97) 737,134.54

2421101 Wages and salaries payable (50,388.56) 0.00 0.00 (50,388.56) (807.08) (49,581.48)

2421201 Commissions payable (71,906.08) 0.00 0.00 (71,906.08) (58,812.33) (13,093.75)

2422101 Social security contribution payable (501.55) 0.00 0.00 (501.55) (20,963.74) 20,462.19
2422102 Pension fund contribution payable (16,633.44) 0.00 0.00 (16,633.44) (8,805.39) (7,828.05)

2422103 Income tax payable (PAYE) (186.06) 0.00 0.00 (186.06) (15,996.38) 15,810.32

2422201 Deduction payable to private institutions from emp 0.00 0.00 0.00 0.00 (5,571.77) 5,571.77

2423101 Provision - legal bonus payable (15,355.71) 0.00 0.00 (15,355.71) (30,472.92) 15,117.21

2423102 Provision - vacation payable (13,023.93) 0.00 0.00 (13,023.93) (4,699.95) (8,323.98)

2423105 Provision - special bonus payable (18,000.00) 0.00 0.00 (18,000.00) 0.00 (18,000.00)

2423108 Provision - quarterly and annual bonus (KPI) (196,318.52) 0.00 0.00 (196,318.52) (252,730.44) 56,411.92

20400 Accrued payroll expenses (382,313.85) 0.00 0.00 (382,313.85) (398,860.00) 16,546.15

2701101 Balance of provision - normal warranty (FYW) (287,367.55) 85,252.35 0.00 (202,115.20) (242,836.32) 40,721.12

21300 Provisions & Warranties (287,367.55) 85,252.35 0.00 (202,115.20) (242,836.32) 40,721.12

2101101 Bank loans LC (6,599,328.41) 0.00 0.00 (6,599,328.41) (7,179,363.25) 580,034.84

22100 Long-term debt (6,599,328.41) 0.00 0.00 (6,599,328.41) (7,179,363.25) 580,034.84

3011101 Common share capital (5,250,270.00) 0.00 0.00 (5,250,270.00) (5,250,270.00) 0.00

3031101 Additional paid-in capital to the nominal value of (8,976,520.52) 0.00 0.00 (8,976,520.52) (8,976,520.52) 0.00

30100 Share capital (14,226,790.52) 0.00 0.00 (14,226,790.52) (14,226,790.52) 0.00

3201101 Retained earnings (13,790,698.93) 0.00 0.00 (13,790,698.93) (14,436,004.07) 645,305.14

3301101 Net profit of the period 0.00 (681,306.54) 0.00 (681,306.54) 0.00 (681,306.54)

3302101 Net loss of the period 515,727.31 0.00 0.00 515,727.31 645,305.14 (129,577.83)

8909901 Net results of the period (515,727.31) 681,306.54 0.00 165,579.23 (645,305.14) 810,884.37

30400 Retained earnings (13,790,698.93) 0.00 0.00 (13,790,698.93) (14,436,004.07) 645,305.14

4011101 Gross cash sales - products (18,493,939.59) 0.00 0.00 (18,493,939.59) (14,526,617.47) (3,967,322.12)

4011110 Promotional discount - cash sales on product 2,083,986.42 0.00 0.00 2,083,986.42 1,328,388.27 755,598.15

4011120 Store discount - cash sales on product 470.85 0.00 0.00 470.85 0.00 470.85

4011201 Gross credit sales - products (9,064,309.80) 0.00 0.00 (9,064,309.80) (8,445,658.62) (618,651.18)

4011210 Promotional discounts - credit sales on products 305,367.86 0.00 0.00 305,367.86 0.00 305,367.86

4011220 Store discount - credit sales on product 253,007.72 0.00 0.00 253,007.72 346,556.10 (93,548.38)

9011301 Gross less unearned finance income Non past due 14,416,501.67 0.00 0.00 14,416,501.67 15,357,344.24 (940,842.57)

9011302 Gross less unearned finance income Past due 1-30 d 3,733,569.67 0.00 0.00 3,733,569.67 4,459,039.94 (725,470.27)

9011303 Gross less unearned finance income Past due 31-60 1,579,469.09 0.00 0.00 1,579,469.09 2,160,972.88 (581,503.79)

9011304 Gross less unearned finance income Past due 61-90 742,839.70 0.00 0.00 742,839.70 1,060,872.01 (318,032.31)

9011305 Gross less unearned finance income Past due 91-120 495,460.65 0.00 0.00 495,460.65 529,665.88 (34,205.23)

9011306 Gross less unearned finance income Past due 121-15 494,574.12 0.00 0.00 494,574.12 161,719.74 332,854.38

9011307 Gross less unearned finance income Past due 151-18 358,564.58 0.00 0.00 358,564.58 85,134.46 273,430.12

9011308 Gross less unearned finance income Past due More t 727,399.24 0.00 0.00 727,399.24 277,288.78 450,110.46

9011401 HP Portfolio aging contra (22,548,378.72) 0.00 0.00 (22,548,378.72) (24,092,037.93) 1,543,659.21

9011501 Impairment allowance Non past due (139,050.11) 51,122.55 0.00 (87,927.56) (351,892.17) 263,964.61

9011502 Impairment allowance Past due 1-30 days (481,942.39) 365,279.38 0.00 (116,663.01) (177,538.80) 60,875.79

9011503 Impairment allowance Past due 31-60 days (265,772.99) 189,333.14 0.00 (76,439.85) (441,815.84) 365,375.99

9011504 Impairment allowance Past due 61-90 days (387,960.91) 274,434.49 0.00 (113,526.42) (245,188.87) 131,662.45

9011505 Impairment allowance Past due 91-120 days (340,882.49) (41,841.62) 0.00 (382,724.11) (225,796.59) (156,927.52)

9011506 Impairment allowance Past due 121-150 days (340,696.41) 63,311.03 0.00 (277,385.38) (68,941.16) (208,444.22)

9011507 Impairment allowance Past due 151-180 days (249,562.96) 17,138.25 0.00 (232,424.71) (36,292.81) (196,131.90)
9011508 Impairment allowance More than 180 days (507,818.71) (57,467.41) 0.00 (565,286.12) (118,208.21) (447,077.91)

9211601 Impairment allowance aging HP portoflio counterpar 2,713,686.97 (861,309.81) 0.00 1,852,377.16 1,665,674.45 186,702.71

40100 Revenue (24,915,416.54) 0.00 0.00 (24,915,416.54) (21,297,331.72) (3,618,084.82)

4602102 Intercompany income - regional services (350,768.09) 0.00 0.00 (350,768.09) (392,271.20) 41,503.11

4604199 Income to reclassify #99 0.00 0.00 0.00 0.00 (589.06) 589.06

6017201 External services - Debt collection fees 402,786.84 0.00 0.00 402,786.84 427,968.62 (25,181.78)

6017304 External services IT - echinical support 1,600.00 0.00 0.00 1,600.00 0.00 1,600.00

6017602 External traffic counting service for Branches 2,697.30 0.00 0.00 2,697.30 0.00 2,697.30

6451102 Asset book value 149,269.84 0.00 0.00 149,269.84 0.00 149,269.84

6451802 Income - Cashiers overage 0.00 0.00 0.00 0.00 (29,897.44) 29,897.44

6451808 Income - concession services/transactions 0.00 0.00 0.00 0.00 (465.18) 465.18

6451814 Income from excess liabilities (120,790.74) 0.00 0.00 (120,790.74) (36,461.35) (84,329.39)

6451815 Income from credit and collection services charged (613,392.59) 0.00 0.00 (613,392.59) (611,050.19) (2,342.40)

6451819 Income from Over-payments from Customers (190,537.75) 0.00 0.00 (190,537.75) (63,632.09) (126,905.66)

6451821 IFRS16 - Other income 0.00 0.00 0.00 0.00 (145,922.13) 145,922.13

6451880 Other Income 0.00 0.00 0.00 0.00 (80,560.88) 80,560.88

40200 Other Income (719,135.19) 0.00 0.00 (719,135.19) (932,880.90) 213,745.71

7501101 Exchange difference realized - suppliers invoices (13,312.46) 0.00 0.00 (13,312.46) (13,700.10) 387.64

7501103 Exchange difference realized - intercompany transa 117.08 0.00 0.00 117.08 4,730.89 (4,613.81)

7501201 Exchange difference unrealized - foreign suppliers 8.79 0.00 0.00 8.79 4.17 4.62

40250 Forex Differences (13,186.59) 0.00 0.00 (13,186.59) (8,965.04) (4,221.55)

4101101 Gross revenue - cash services (900,149.92) 0.00 0.00 (900,149.92) (701,877.07) (198,272.85)

4101401 Gross credit revenue - services (1,147,556.83) 0.00 0.00 (1,147,556.83) (1,039,099.38) (108,457.45)

40300 Extended Warranty sales (2,047,706.75) 0.00 0.00 (2,047,706.75) (1,740,976.45) (306,730.30)

4301101 Finance income billed - product sales (3,817,193.81) 0.00 0.00 (3,817,193.81) (4,706,631.12) 889,437.31

4301104 Cash discount - finance income on product sales 291,685.17 0.00 0.00 291,685.17 682,127.57 (390,442.40)

4301201 Deferred finance income - product sales (service c (129,177.52) 0.00 0.00 (129,177.52) 176,183.10 (305,360.62)

4301309 Adjustment amortized cost product (117,269.92) 0.00 0.00 (117,269.92) (167,680.96) 50,411.04

4302105 Finance Income - Consumer Protection Insurance (1,512,247.05) 0.00 0.00 (1,512,247.05) (1,336,264.26) (175,982.79)

4302308 Adjustment amortized cost - cash loan (87,877.62) 0.00 0.00 (87,877.62) (98,164.69) 10,287.07

6202103 Insurance premium - Consumer Protection Insurance 926,742.50 0.00 0.00 926,742.50 752,726.26 174,016.24

40400 Net Finance income (4,445,338.25) 0.00 0.00 (4,445,338.25) (4,697,704.10) 252,365.85

4101103 Gross cash revenue - repair services (385,573.56) 0.00 0.00 (385,573.56) (503,498.01) 117,924.45

4101403 Gross credit revenue - repair services (97,382.16) 0.00 0.00 (97,382.16) (139,095.87) 41,713.71

4101404 Gross credit revenue - administrative services (2,397,368.29) 0.00 0.00 (2,397,368.29) (1,861,989.78) (535,378.51)

5203101 Cost for services rendered 1,186,123.01 0.00 0.00 1,186,123.01 1,037,816.36 148,306.65

40500 Credit Service revenue (1,694,201.00) 0.00 0.00 (1,694,201.00) (1,466,767.30) (227,433.70)

5011101 Cost of goods sold - Cash 16,885,320.65 0.00 0.00 16,885,320.65 14,381,779.13 2,503,541.52

5151101 Adjustment - merchandise inventory NPR (all excep 263,476.42 0.00 0.00 263,476.42 137,226.72 126,249.70

5151102 Adjustment - physical verification of merchandise 100,449.06 0.00 0.00 100,449.06 19,671.44 80,777.62

5151104 Adjustment - replacement of customer product (18,925.37) 0.00 0.00 (18,925.37) (14,288.47) (4,636.90)
5151106 Adjustment - average cost of merchandise inventory 176,920.38 0.00 0.00 176,920.38 39,862.81 137,057.57

5151112 Adjustment - spare parts inventory NRV (all excep 2,867.98 0.00 0.00 2,867.98 10,972.91 (8,104.93)

5151201 Inventory provision - merchandise inventory at NRV 23,123.09 0.00 0.00 23,123.09 167,717.00 (144,593.91)

5151202 Inventory provision - net realisable value on unus 0.00 0.00 0.00 0.00 (47,078.90) 47,078.90

5151211 Inventory provision - normal warranty (first year 588,758.82 (85,252.35) 0.00 503,506.47 346,496.98 157,009.49

5152102 Assembly and installation costs - merchandise avai 143,775.80 0.00 0.00 143,775.80 102,738.22 41,037.58

5201101 Cost - repair services 335,784.95 0.00 0.00 335,784.95 386,508.10 (50,723.15)

50500 Cost of goods sold - Direct Costs 18,501,551.78 (85,252.35) 0.00 18,416,299.43 15,531,605.94 2,884,693.49

6011101 Wages and salaries - senior management 0.00 0.00 0.00 0.00 20.00 (20.00)

6011104 Wages and salaries - temporary employees 194,745.70 0.00 0.00 194,745.70 143,016.66 51,729.04

6011105 Wages and salaries - per diem allowance 38,000.00 0.00 0.00 38,000.00 39,047.14 (1,047.14)

6011199 Wages and salaries - all employees 2,316,788.80 0.00 0.00 2,316,788.80 2,201,573.58 115,215.22

6011201 Overtime expense 76,615.89 0.00 0.00 76,615.89 89,359.63 (12,743.74)

6011301 Christmas bonus expense 78,100.24 0.00 0.00 78,100.24 82,643.26 (4,543.02)

6011401 Vacation bonus expense paid 16,513.17 0.00 0.00 16,513.17 12,127.04 4,386.13

6011402 Vacation accumulated leave paid 8,323.98 0.00 0.00 8,323.98 4,699.95 3,624.03

6011501 Incentives expense 0.00 0.00 0.00 0.00 500.00 (500.00)

6011601 Bonus expense - compliance of goals and objectives 200,600.91 0.00 0.00 200,600.91 273,569.44 (72,968.53)

6011604 Incentive exxpense - long term service award (LTI 0.00 0.00 0.00 0.00 10,500.00 (10,500.00)

6011606 Bonus expense - Logistics 420.00 0.00 0.00 420.00 0.00 420.00

6012101 Sales commission expense - products 355,762.82 0.00 0.00 355,762.82 372,864.08 (17,101.26)

6012102 Sales commission expense - Collection 1,456.28 0.00 0.00 1,456.28 3,157.07 (1,700.79)

6013101 Social security expense - Employer contribution - 157,558.64 0.00 0.00 157,558.64 152,635.76 4,922.88

6013201 Labour legal pension fund expense - Employer cont 57,397.00 0.00 0.00 57,397.00 59,469.08 (2,072.08)

6014101 Extraordinary bonus expense 584.05 0.00 0.00 584.05 0.00 584.05

6204406 Per diem advisory and technical services 0.00 0.00 0.00 0.00 4,009.50 (4,009.50)

50700 Payroll & other Related costs 3,502,867.48 0.00 0.00 3,502,867.48 3,449,192.19 53,675.29

4604107 Market rent received (1,620,739.74) 0.00 0.00 (1,620,739.74) (1,735,791.13) 115,051.39

6012104 Warranties comission 142,640.00 0.00 0.00 142,640.00 129,245.01 13,394.99

6012105 Insurance comission 10,675.00 0.00 0.00 10,675.00 12,821.00 (2,146.00)

6015101 Training expense - internal programs 1,210.00 0.00 0.00 1,210.00 100.00 1,110.00

6015102 Training expense - external programs 977.87 0.00 0.00 977.87 0.00 977.87

6016101 Food expense for employees - Special events 0.00 0.00 0.00 0.00 440.00 (440.00)

6016102 Decoration expense - Special events 1,081.58 0.00 0.00 1,081.58 0.00 1,081.58

6016103 Team integration activity expenses 18,000.00 0.00 0.00 18,000.00 0.00 18,000.00

6016104 Activities for social cause 18,720.00 0.00 0.00 18,720.00 6,720.00 12,000.00

6016106 Office celebration expenses for employees 103,790.19 0.00 0.00 103,790.19 24,465.99 79,324.20

6016109 Transportation expenses - special events 21,758.49 0.00 0.00 21,758.49 16,556.31 5,202.18

6016201 Scholarship education program for collaboratorsSch 0.00 0.00 0.00 0.00 8,520.00 (8,520.00)

6016204 Provision for Corporate Social Responsibility (CSR 0.00 0.00 0.00 0.00 649.37 (649.37)

6016302 Medical insurance policy 74,196.19 0.00 0.00 74,196.19 74,697.54 (501.35)

6016303 Uniforms 0.00 0.00 0.00 0.00 5,500.00 (5,500.00)

6016401 Compensation / Severance / Termination 0.00 0.00 0.00 0.00 438,468.70 (438,468.70)

6016601 Employee transportation - allowance 20,432.83 0.00 0.00 20,432.83 350.00 20,082.83

6016602 Employee food - allowance 32,484.56 0.00 0.00 32,484.56 26,738.77 5,745.79
6017102 External services - waste management 31,540.44 0.00 0.00 31,540.44 13,524.80 18,015.64

6017103 External services - cleaning management 49,270.77 0.00 0.00 49,270.77 45,427.80 3,842.97

6017105 External services - Human capital management 0.00 0.00 0.00 0.00 (2,448.05) 2,448.05

6051101 Internal employee recruitment 977.20 0.00 0.00 977.20 815.04 162.16

6052101 Airfare - Employees 11,340.13 0.00 0.00 11,340.13 (4,447.84) 15,787.97

6052102 Vehicle rental - Employees 2,270.20 0.00 0.00 2,270.20 0.00 2,270.20

6052103 Taxi transportation - Employees 6,606.60 0.00 0.00 6,606.60 19,405.00 (12,798.40)

6052104 Bus transportation - Employees 6,305.00 0.00 0.00 6,305.00 9,294.70 (2,989.70)

6101101 Property maintenance - Buildings 38,670.75 0.00 0.00 38,670.75 10,512.58 28,158.17

6101102 Property maintenance - Stores 0.00 0.00 0.00 0.00 13,850.00 (13,850.00)

6101103 Property maintenance - Electrical system 8,562.12 0.00 0.00 8,562.12 17,972.90 (9,410.78)

6101106 Property maintenance - Communication networking 38.04 0.00 0.00 38.04 0.00 38.04

6101201 Maintenance - furniture and equipment 21,635.45 0.00 0.00 21,635.45 20,071.70 1,563.75

6101231 Repair - furniture and equipment 1,386.60 0.00 0.00 1,386.60 1,110.00 276.60

6101232 Repair - Photocopiers and printers 0.00 0.00 0.00 0.00 275.00 (275.00)

6101301 Maintenance - Computer equipment 12,215.66 0.00 0.00 12,215.66 2,792.78 9,422.88

6101303 Maintenance - Software 24,019.75 0.00 0.00 24,019.75 28,955.81 (4,936.06)

6102103 Operating lease - stores 1,312,782.42 0.00 0.00 1,312,782.42 1,184,048.21 128,734.21

6102110 Market rent charge 1,620,739.74 0.00 0.00 1,620,739.74 1,735,791.13 (115,051.39)

6102111 Rents paid IFRS16 (893,590.10) 0.00 0.00 (893,590.10) (1,224,377.27) 330,787.17

6103101 Utility expense - Water expense 28,846.76 0.00 0.00 28,846.76 23,623.27 5,223.49

6103102 Utility expense - Electricity expense 334,605.35 0.00 0.00 334,605.35 219,248.96 115,356.39

6103103 Cable Fee Services 15,319.94 0.00 0.00 15,319.94 838.40 14,481.54

6104101 Telephone expense 167,216.23 0.00 0.00 167,216.23 120,355.39 46,860.84

6104102 Cell phone expense 22,639.50 0.00 0.00 22,639.50 73,920.93 (51,281.43)

6104104 Communication and networks services 360,462.09 0.00 0.00 360,462.09 335,453.37 25,008.72

6104105 Mail services 3,921.84 0.00 0.00 3,921.84 4,274.03 (352.19)

6105102 Depreciation expenses - Buildings 0.00 0.00 0.00 0.00 13.75 (13.75)

6105103 Depreciation expenses - Land and buildings improve 2,624.26 0.00 0.00 2,624.26 2,624.26 0.00

6105104 Depreciation expenses - Leasehold buildings improv 83,053.31 0.00 0.00 83,053.31 80,235.82 2,817.49

6105105 Depreciation expenses - Furniture and equipment 104,729.98 0.00 0.00 104,729.98 181,081.46 (76,351.48)

6105106 Depreciation expenses - Machinery, equipment and t 362.08 0.00 0.00 362.08 482.77 (120.69)

6105107 Depreciation expenses - Office equipment and compu 55,785.51 0.00 0.00 55,785.51 72,244.10 (16,458.59)

6105302 Financial lease depreciation - buildings 656,384.58 0.00 0.00 656,384.58 836,458.75 (180,074.17)

6152101 Fuel Expense delivery to customers (Internal) - pr 385,594.29 0.00 0.00 385,594.29 344,477.37 41,116.92

6152102 Fuel Expense delivery to stores (Internal) - produ 33,576.46 0.00 0.00 33,576.46 29,730.00 3,846.46

6152103 Fuel expense delivery (Internal) - warehouses to w 0.00 0.00 0.00 0.00 50.00 (50.00)

6152401 Delivery to customers (Third Party) - products 180.00 0.00 0.00 180.00 0.00 180.00

6153101 Vehicle maintenance expense 1,013.11 0.00 0.00 1,013.11 (703.80) 1,716.91

6159103 Logistic vehicles - Fuel expense 1,450.00 0.00 0.00 1,450.00 792.78 657.22

6201101 TV media 63,256.80 0.00 0.00 63,256.80 38,465.19 24,791.61

6201102 Press media 7,618.52 0.00 0.00 7,618.52 18,513.25 (10,894.73)

6201103 Radio media 107,956.40 0.00 0.00 107,956.40 92,294.06 15,662.34

6201104 Billboards media 8,327.43 0.00 0.00 8,327.43 0.00 8,327.43

6201105 Digital media 173,669.40 0.00 0.00 173,669.40 170,166.29 3,503.11

6201107 Magazines media 5,465.00 0.00 0.00 5,465.00 0.00 5,465.00

6201109 Flyers and posters media 5,531.17 0.00 0.00 5,531.17 6,529.99 (998.82)
6201110 Electronic media 2,389.72 0.00 0.00 2,389.72 0.00 2,389.72

6201111 Social networks media 1,001.25 0.00 0.00 1,001.25 0.00 1,001.25

6201112 Text messages media 12,418.16 0.00 0.00 12,418.16 116.87 12,301.29

6201201 TV - Artworks 0.00 0.00 0.00 0.00 16.77 (16.77)

6201203 Billboards Artworks 4,094.98 0.00 0.00 4,094.98 0.00 4,094.98

6201206 Flyers and posters Artworks 2,129.75 0.00 0.00 2,129.75 1,000.00 1,129.75

6201207 POP material Artworks 5,851.64 0.00 0.00 5,851.64 4,477.02 1,374.62

6201301 TV production 7,143.00 0.00 0.00 7,143.00 0.00 7,143.00

6201303 Radio production 7,058.32 0.00 0.00 7,058.32 5,142.58 1,915.74

6201306 Magazines production 4,000.00 0.00 0.00 4,000.00 0.00 4,000.00

6201308 Flyers and posters production 300.00 0.00 0.00 300.00 5,075.84 (4,775.84)

6201309 POP material production 0.00 0.00 0.00 0.00 1,542.00 (1,542.00)

6201401 Decorations expense 10,447.93 0.00 0.00 10,447.93 144.12 10,303.81

6201404 Posters and banner advertising - inside stores 23,658.27 0.00 0.00 23,658.27 38,821.37 (15,163.10)

6201407 Special advertising - stores 43,488.85 0.00 0.00 43,488.85 34,655.99 8,832.86

6201408 Gift and internal promotion - Store 36,837.40 0.00 0.00 36,837.40 (4,428.76) 41,266.16

6201410 Advertising expenses (Launch of new product and br 11,916.40 0.00 0.00 11,916.40 9,535.78 2,380.62

6201504 Product gifts for prompt payment 740.56 0.00 0.00 740.56 0.00 740.56

6201505 Big Prize promotions 18,316.67 0.00 0.00 18,316.67 8,171.59 10,145.08

6201601 Market/advertising research 100.00 0.00 0.00 100.00 0.00 100.00

6201902 Public Relations in Corporate 0.00 0.00 0.00 0.00 682.61 (682.61)

6202102 Insurance premium - Vehicles 2,777.50 0.00 0.00 2,777.50 2,888.60 (111.10)

6202105 Insurance premium - All risk 198,246.51 0.00 0.00 198,246.51 198,234.32 12.19

6202106 Insurance premium - Fidelity 13,058.85 0.00 0.00 13,058.85 11,096.32 1,962.53

6202108 Insurance premium - Theft 6,456.37 0.00 0.00 6,456.37 6,064.38 391.99

6202111 Insurance premium - Directors and officers 7,320.16 0.00 0.00 7,320.16 0.00 7,320.16

6202113 Insurance premium - Miscellaneous 0.00 0.00 0.00 0.00 9,060.71 (9,060.71)

6203201 Subscription expense - Marketing research services 7,137.96 0.00 0.00 7,137.96 0.00 7,137.96

6203203 Subscription expense - Professional services 951.91 0.00 0.00 951.91 7,433.40 (6,481.49)

6203204 Donations 3,369.30 0.00 0.00 3,369.30 21,392.00 (18,022.70)

6204101 Security services 87,607.39 0.00 0.00 87,607.39 79,571.89 8,035.50

6204103 Alarm monitoring 0.00 0.00 0.00 0.00 295.00 (295.00)

6204201 External audit - financial services 87,932.66 0.00 0.00 87,932.66 71,702.52 16,230.14

6204204 External audit - advisory services 2,760.00 0.00 0.00 2,760.00 2,519.47 240.53

6204301 Legal services 319.00 0.00 0.00 319.00 2,343.95 (2,024.95)

6204302 Attorney fees 150.00 0.00 0.00 150.00 5,924.10 (5,774.10)

6204303 Commercial license 22,170.08 0.00 0.00 22,170.08 10,498.58 11,671.50

6204304 Appraisal and inspection services 0.00 0.00 0.00 0.00 1,500.00 (1,500.00)

6204401 Legal advisory services 15,627.61 0.00 0.00 15,627.61 18,509.52 (2,881.91)

6204409 Marketing and research advisory services 0.00 0.00 0.00 0.00 (43,206.90) 43,206.90

6204412 Corporate Professional Services 5,400.00 0.00 0.00 5,400.00 0.00 5,400.00

6252102 Software licences amortization 3,715.38 0.00 0.00 3,715.38 578.97 3,136.41

6252107 Customer list amortization 133,487.39 0.00 0.00 133,487.39 133,487.39 0.00

6301103 Bidding/tendering expenses 5.00 0.00 0.00 5.00 0.00 5.00

6301199 Expenses to be reclassified #99 0.00 0.00 0.00 0.00 172.85 (172.85)

6301201 Credit cards comissions 273,570.39 0.00 0.00 273,570.39 148,007.14 125,563.25

6301202 Comissions paid to banks 71,951.36 0.00 0.00 71,951.36 87,693.59 (15,742.23)
6301301 Cleaning supplies 34,291.65 0.00 0.00 34,291.65 81,315.71 (47,024.06)

6301302 Cafeteria supplies 30,908.54 0.00 0.00 30,908.54 30,621.30 287.24

6301303 Office supplies 61,717.81 0.00 0.00 61,717.81 50,326.29 11,391.52

6301304 Packing material supplies 1,168.72 0.00 0.00 1,168.72 0.00 1,168.72

6301305 Computer equipment supplies 1,717.20 0.00 0.00 1,717.20 16,012.71 (14,295.51)

6301306 Forms supplies 16,976.83 0.00 0.00 16,976.83 18,689.36 (1,712.53)

6301309 Assets expenses below of FA policy 3,237.83 0.00 0.00 3,237.83 8,511.23 (5,273.40)

6301310 Optical supplies 8,289.42 0.00 0.00 8,289.42 7,138.28 1,151.14

6302103 Intercompany - regional services expense 2,981,418.17 0.00 0.00 2,981,418.17 2,641,701.12 339,717.05

6302105 Intercompany - advertising services expense 87,194.37 0.00 0.00 87,194.37 56,001.57 31,192.80

6302112 Intercompany - royalties expense 691,899.30 0.00 0.00 691,899.30 573,339.58 118,559.72

6305605 Non deductible expense - unrecoverable tax expense 175,806.22 0.00 0.00 175,806.22 204,127.73 (28,321.51)

6453802 Expense - Cashier's shortage 0.00 0.00 0.00 0.00 213.60 (213.60)

6453812 Expense - system rounding (0.34) 0.00 0.00 (0.34) (0.10) (0.24)

6453813 Operating expenses from trading 0.00 0.00 0.00 0.00 237.15 (237.15)

7301501 Financial legal fees 0.00 0.00 0.00 0.00 83,700.42 (83,700.42)

7301503 Financial other professional fees 0.00 0.00 0.00 0.00 5,045.13 (5,045.13)

7607101 Municipal taxes 6,801.99 0.00 0.00 6,801.99 5,116.24 1,685.75

7607304 Stamp tax 242,350.53 0.00 0.00 242,350.53 209,434.85 32,915.68

60100 Selling, General & Admin. Expenses 9,189,273.71 0.00 0.00 9,189,273.71 8,405,479.99 783,793.72

6251102 Accounts receivable impairment - product and servi 447,460.16 0.00 0.00 447,460.16 (1,083,152.14) 1,530,612.30

6251104 Accounts receivable impairment - cash loans 421,338.29 0.00 0.00 421,338.29 (30,747.20) 452,085.49

6251105 Accounts receivable impairment - product and servi 157,257.19 (792,147.06) 0.00 (634,889.87) 1,488,932.40 (2,123,822.27)

6251106 Accounts receivable impairtment - cash loans IFRS9 21,956.88 (69,162.73) 0.00 (47,205.85) 157,228.67 (204,434.52)

6451302 Income from depreciated accounts - capital (239,457.81) 0.00 0.00 (239,457.81) (146,123.53) (93,334.28)

6453302 Expense from depreciated accounts - Capital 2,001,919.88 0.00 0.00 2,001,919.88 1,490,772.50 511,147.38

60200 Bad debts 2,810,474.59 (861,309.79) 0.00 1,949,164.80 1,876,910.70 72,254.10

6251107 Adjustment amortized cost product (61,272.28) 0.00 0.00 (61,272.28) 283,235.14 (344,507.42)

6251108 Adjustment amortized cost cash loan 64,094.72 0.00 0.00 64,094.72 231,700.43 (167,605.71)

60210 Remeasurement 2,822.44 0.00 0.00 2,822.44 514,935.57 (512,113.13)

7301101 Interest paid - loans 345,051.82 0.00 0.00 345,051.82 346,092.97 (1,041.15)

7301107 Financial interest - rights of use assets 143,945.99 0.00 0.00 143,945.99 212,356.85 (68,410.86)

7301201 Financial institutions comissions 15,993.78 0.00 0.00 15,993.78 29,198.28 (13,204.50)

7301202 Non Financial institutions comissions 11,955.05 0.00 0.00 11,955.05 20,292.00 (8,336.95)

7306201 Intercompany financial expense 0.00 0.00 0.00 0.00 105,256.99 (105,256.99)

60300 Finance Expenses 516,946.64 0.00 0.00 516,946.64 713,197.09 (196,250.45)

7602201 Income tax of the period 0.00 0.00 0.00 0.00 334,540.19 (334,540.19)

7602207 Income tax paid to other country 80,057.04 0.00 0.00 80,057.04 38,831.55 41,225.49

80100 Current income taxes 80,057.04 0.00 0.00 80,057.04 373,371.74 (293,314.70)

7606101 Deferred income tax - Impairment of portfolio (16,276.91) 241,166.74 0.00 224,889.83 (157,904.97) 382,794.80

7606108 Deferred income tax - Property and equipment 111,531.94 0.00 0.00 111,531.94 (6,873.06) 118,405.00

7606109 Deferred income tax - Tax losses (374,649.75) 24,088.86 0.00 (350,560.89) 0.00 (350,560.89)
7606110 Deferred income tax - Others 0.00 0.00 0.00 0.00 90,015.46 (90,015.46)

7606117 Deferred income tax financial leases IFRS 16 26,112.67 0.00 0.00 26,112.67 0.00 26,112.67

80200 Current Deferred Taxes (253,282.05) 265,255.60 0.00 11,973.55 (74,762.57) 86,736.12

0.00 0.00 0.00 0.00 0.00 0.00

Net Income (Loss) (515,727.31) 165,579.23 (645,305.14) 810,884.37

9/14/2022 KPMG

11:53 AM
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