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CONSOLIDATED STATEMENTS OF CASH FLOWS - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
CASH FLOWS PROVIDED BY OPERATING ACTIVITIES |  |  |
Total comprehensive income for the year | $ 32,317,802 | $ 40,772,312 | $ 9,662,214
Reconciliation of total comprehensive income to cash flows provided by operating activities: |  |  |
Depreciation of property, plant and equipment | 19,572,669 | 18,721,149 | 18,115,502
Derivative financial instrument results | 127,585 | 157,227 | (1,321,859)
Disposal of property, plant and equipment | 96,242 | 125,836 | 102,586
Share of gain from associates | (90,138) | (41,347) | (62,657)
Increase in provisions | 775,831 | 1,026,961 | 955,990
Interest expense accrual, net | 6,537,595 | 8,392,366 | 9,455,473
Interest (loss) / income on other financial assets other than cash and cash equivalents | (21,176,519) | 3,559,483 | 22,890,324
Income tax | 17,061,153 | 24,810,849 | 12,950,061
Impairment of PPE | 0 | 0 | 9,156,072
Notes repurchase result | 1,030,169 | 806,841 | (1,174,202)
Allowance for doubtful accounts | 0 | (129,715) | 279,520
Foreign exchange loss, net | 28,102,079 | 12,922,876 | 33,974,755
Loss on net monetary position | (9,107,531) | (21,839,164) | (20,638,648)
Changes in assets and liabilities: |  |  |
Trade receivables | (7,812,886) | (10,879,283) | (893,154)
Other receivables | (6,510,381) | (8,226,280) | (1,627,647)
Inventories | (663,941) | (1,165,062) | (775,818)
Trade payables | 4,439,683 | 5,261,196 | 422,732
Contract assets | 0 | 186,898 | 168,414
Payroll and social security taxes | 1,157,960 | 538,358 | 1,468,758
Taxes payables | 310,109 | 644,834 | 18,523
Other payables | (32,423) | 31,745 | 42,089
Provisions | (20,248) | (9,751) | (23,737)
Interest paid | (5,725,137) | (7,304,538) | (8,077,195)
Income tax paid | (25,687,559) | (8,360,256) | (3,430,707)
Contract liabilities | 821,246 | (906,573) | 254,990
Derivative financial instruments payment | (109,299) | (73,392) | 1,945,363
Cash flows provided by operating activities | 35,414,061 | 59,023,570 | 83,837,742
CASH FLOWS USED IN INVESTING ACTIVITIES |  |  |
Additions to property, plant and equipment | (25,307,541) | (18,794,792) | (22,844,489)
Dividends received | 0 | 354,492 | 0
Financial assets not considered cash equivalents | (14,908,086) | (40,550,286) | (65,621,123)
Cash flows used in investing activities | (40,215,627) | (58,990,586) | (88,465,612)
CASH FLOWS PROVIDED BY / (USED IN) FINANCING ACTIVITIES |  |  |
Payment of loans | (86,187) | 0 | (3,981,411)
Proceeds from loans | 6,164,853 | 0 | 0
Cost of acquisition of treasury shares | 0 | 0 | (7,999,394)
Dividends paid | 0 | 0 | (47)
Cost of repurchase of notes | (2,452,516) | (1,869,224) | (2,939,684)
Cash flows provided by / (used in) financing activities | 3,626,150 | (1,869,224) | (14,920,536)
NET DECREASE IN CASH AND CASH EQUIVALENTS | (1,175,416) | (1,836,240) | (19,548,406)
Cash and cash equivalents at the beginning of the year | 8,627,004 | 13,682,131 | 39,088,735
Foreign exchange gain on Cash and cash equivalents | 292,549 | 629,531 | 2,236,421
Monetary results effect on Cash and cash equivalents | (4,755,191) | (3,848,418) | (8,094,619)
Cash and cash equivalents at the end of the year | $ 2,988,946 | $ 8,627,004 | $ 13,682,131

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