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Acquisitions and disposals (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about business combination [abstract] |
Disclosure of business combinations | The following table summarizes the purchase price:
Purchase consideration: |  |
Amount paid in cash |  | 1,512 |
Amounts to be paid in installments (*) |  | 16,242 |
Total purchase consideration |  | 17,754 |
Fair value of net assets acquired |  | 27,507 |
Bargain purchase on acquisition over the total purchase consideration |  | 9,753 |
During 2023, an amount of US$3,193 of the installments was paid. (*) Amounts to be paid in installments were discounted at present value as of the date of acquisition at a 6.5% discount rate. The assets and liabilities at the date of acquisition are as follows:
Cash and cash equivalents | 3,266 |
Trade and other receivables | 21,068 |
Inventories | 50,891 |
Biological assets | 1,676 |
Property, plant and equipment | 21,479 |
Total Assets | 98,380 |
Trade and other payables | (50,062) |
Payroll and other liabilities | (961) |
Borrowings | (17,738) |
Deferred income tax liabilities | (1,812) |
Provision for other liabilities | (300) |
Total Liabilities | (70,873) |
Fair value of Net Assets Acquired | 27,507 |
The following table summarizes the sales of goods and services rendered and profit from operations of the subsidiaries acquired included in the consolidated financial statements of income for the year end December 31, 2022 as from the date of acquisition:
|  | Period from the date of acquisition to December 31 2022
Sales of goods and services rendered |  | 61,363 |
Profit from operations |  | 6,131 |

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- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2023-03-23 + Details
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