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v3.22.1

Consolidated Statement of Cash Flows - PEN (S/) S/ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Operating activities |  |  |
Profit before tax | S/ 224,110 | S/ 85,898 | S/ 194,353
Non-cash adjustments to reconcile profit before income tax to net cash flows |  |  |
Depreciation and amortization | 135,567 | 139,167 | 129,818
Finance costs | 88,965 | 88,694 | 77,986
Long-term incentive plan | 9,763 | 5,759 | 6,523
Provision of impairment of inventories, net | 3,348 | 2,451 | 2,278
Accumulated net loss due to settlement of derivative financial instruments at fair value through profit or loss | 1,569 |  |
Allowance for expected credit losses | 563 | 1,582 | 1,452
Exchange difference related to monetary transactions | (9,114) | 6,978 | (483)
Finance income | (2,891) | (2,976) | (2,576)
Net (gain) loss on disposal of property, plant and equipment and intangible assets | (1,775) | (2,591) | 1,846
Net (gain) loss of derivate financial instruments at fair value through profit or loss | (589) | (5,337) | 1,491
Other operating, net | 3,761 | 2,202 | 1,887
Working capital adjustments |  |  |
(Increase) decrease in trade and other receivables | (47,713) | 38,005 | (23,391)
(Increase) decrease in prepayments | (12,956) | 4,761 | (4,383)
(Increase) decrease in inventories | (151,530) | 54,140 | (97,657)
Increase (decrease) in trade and other payables | 48,834 | 3,346 | (4,220)
Adjustments to reconcile profit (loss) | 289,912 | 422,079 | 284,924
Interest received | 4,484 | 1,838 | 2,252
Interest paid | (68,433) | (68,444) | (47,155)
Income tax paid | (55,401) | (24,108) | (34,884)
Net cash flows from operating activities | 170,562 | 331,365 | 205,137
Investing activities |  |  |
Purchase of property, plant and equipment | (85,594) | (47,325) | (77,680)
Loan to related party | (17,121) |  |
Purchase of intangible assets | (8,953) | (5,224) | (5,335)
Purchase of investments available for sale | (1,779) |  |
Loans granted | (174) | (4,203) | (1,117)
Collection of loans from related entities | 17,121 |  |
Cash flow proceeds from sale of property, plant and equipment | 4,152 | 4,634 | 4,199
Proceeds from loans | 524 | 3,697 | 354
Opening of term deposits with original maturity greater than 90 days |  | (208,990) |
Redemption of term deposits with original maturity greater than 90 days |  | 208,990 |
Net cash flows used in investing activities | (91,824) | (48,421) | (79,579)
Financing activities |  |  |
Dividends paid | (336,821) | (143,623) | (120,975)
Payment for hedging instrument | (15,214) | (15,685) | (14,935)
Lease payments | (2,419) | (1,669) |
Bank loans received | 220,000 | 791,270 | 638,281
Cash flow from settlement of derivative financial instruments | 3,879 |  | 1,458
Dividends returned | 481 | 321 | 328
Payment of bank loans |  | (674,463) | (610,999)
Payment of bank overdraft |  | (70,921) |
Proceeds from bank overdraft |  | 70,921 |
Net cash flows used in financing activities | (130,094) | (43,849) | (106,842)
Net (decrease) increase in cash and cash equivalents | (51,356) | 239,095 | 18,716
Net foreign exchange difference | 15,846 | 1,551 | 483
Cash and cash equivalents as of January 1 | 308,912 | 68,266 | 49,067
Cash and cash equivalents as of December 31 | 273,402 | 308,912 | 68,266
Transactions with no effect in cash flows: |  |  |
Unrealized exchange difference related to monetary transactions | (9,114) | 6,978 | (483)
Outstanding accounts payable related to acquisition of property, plant and equipment | 7,615 | 4,830 | 8,698
Addition of right-of-use assets and lease liabilities | 217 | 7,504 |
Additions of quarry rehabilitation costs |  | S/ 7,775 |

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 14 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_14_f&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 14 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_14&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 158 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_158&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_c&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_d&doctype=Standard -URIDate 2021-03-24 + Details
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