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v3.24.1.u1

Consolidated statement of profit or loss - COP ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Consolidated statement of profit or loss |  |  |
Sales revenue | $ 143,189,602 | $ 159,611,078 | $ 91,881,204
Cost of sales | (88,178,198) | (89,458,148) | (55,581,776)
Gross profit | 55,011,404 | 70,152,930 | 36,299,428
Administrative expenses | (5,025,797) | (4,335,695) | (3,342,069)
Operations and project expenses | (5,702,162) | (4,743,628) | (3,153,557)
Impairment of non-current assets | (2,098,333) | (287,999) | (33,351)
Other operating expense | (426,131) | (555,855) | (72,744)
Operating income | 41,758,981 | 60,229,753 | 29,697,707
Financial result |  |  |
Finance income | 2,320,969 | 1,317,145 | 403,592
Finance expenses | (10,384,065) | (8,027,252) | (4,431,648)
Foreign exchange gain (loss) | 2,397,712 | (124,650) | 330,002
Financial result | (5,665,384) | (6,834,757) | (3,698,054)
Share of profits of associates and joint ventures | 805,349 | 768,422 | 426,164
Profit before income tax expense | 36,898,946 | 54,163,418 | 26,425,817
Income tax expense | (11,515,875) | (18,963,938) | (8,795,263)
Net profit for the year | 25,383,071 | 35,199,480 | 17,630,554
Net profit attributable to: |  |  |
Owners of parent | 21,060,798 | 31,604,781 | 15,649,143
Non-controlling interest | 4,322,273 | 3,594,699 | 1,981,411
Net profit for the year | $ 25,383,071 | $ 35,199,480 | $ 17,630,554
Basic earnings per share (Colombian pesos) | $ 512.2 | $ 768.7 | $ 380.6
Diluted earnings per share (Colombian pesos) | $ 512.2 | $ 768.7 | $ 380.6

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