v3.23.2

Financial information by segment (Tables)

6 Months Ended

Jun. 30, 2023

Financial information by segment [Abstract]

Revenues and Adjusted EBITDA, assets and liabilities by operating segments and business sectors

a) The following tables show Revenue and Adjusted EBITDA by operating segments and business sectors for the six-month periods ended June 30, 2023 and 2022:

		Revenue								Adjusted EBITDA
		For the six-month period ended June 30,								For the six-month period ended June 30,
		($ in thousands)
Geography		2023				2022				2023				2022
North America			202,171				199,271				154,038				161,180
South America			91,513				78,331				74,428				58,843
EMEA			260,935				277,682				175,362				182,282
Total			554,619				555,284				403,828				402,305

		Revenue								Adjusted EBITDA
		For the six-month period ended June 30,								For the six-month period ended June 30,
		($ in thousands)
Business sectors		2023				2022				2023				2022
Renewable energy			411,210				420,335				292,570				296,830
Efficient natural gas & heat			54,810				53,419				44,006				44,014
Transmission lines			60,998				54,853				49,250				43,178
Water			27,601				26,677				18,002				18,283
Total			554,619				555,284				403,828				402,305

The reconciliation of segment Adjusted EBITDA with the profit attributable to the Company is as follows:

		For the six-month period ended June 30, ($ in thousands)
		2023				2022
Profit attributable to the Company			24,661				4,070
Profit attributable to non-controlling interests			6,130				6,728
Income tax (benefit)/expense			(2,168	)			6,050
Financial expense, net			159,387				155,779
Depreciation, amortization, and impairment charges			207,118				217,809
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership)			8,700				11,869
Total segment Adjusted EBITDA			403,828				402,305

Assets and liabilities by geography

b) The assets and liabilities by operating segments and business sector as of June 30, 2023 and December 31, 2022 are as follows:

Assets and liabilities by geography as of June 30, 2023:

		North America				South America				EMEA				Balance as of June 30, 2023
		($ in thousands)
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,118,246				1,211,152				2,993,403				7,322,801
Investments carried under the equity method			198,609				8,110				48,828				255,547
Other current financial assets			98,183				31,059				46,800				176,042
Cash and cash equivalents (project companies)			146,241				100,498				166,102				412,841
Subtotal allocated			3,561,279				1,350,819				3,255,133				8,167,231
Unallocated assets
Other non-current assets															338,271
Other current assets (including cash and cash equivalents at holding company level)															392,083
Subtotal unallocated															730,354
Total assets															8,897,585

		North America				South America				EMEA				Balance as of June 30, 2023
		($ in thousands)
Liabilities allocated
Long-term and short-term project debt			1,684,666				826,638				1,926,957				4,438,261
Grants and other liabilities			967,780				27,512				229,854				1,225,146
Subtotal allocated			2,652,446				854,150				2,156,811				5,663,407
Unallocated liabilities
Long-term and short-term corporate debt															1,051,193
Other non-current liabilities															292,700
Other current liabilities															182,524
Subtotal unallocated															1,526,417
Total liabilities															7,189,824
Equity unallocated															1,707,761
Total liabilities and equity unallocated															3,234,178
Total liabilities and equity															8,897,585

Assets and liabilities by geography as of December 31, 2022:

		North America				South America				EMEA				Balance as of December 31, 2022
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,167,490				1,241,879				3,073,889				7,483,259
Investments carried under the equity method			210,704				4,450				44,878				260,031
Other current financial assets			118,385				31,136				46,373				195,893
Cash and cash equivalents (project companies)			187,568				85,697				266,557				539,822
Subtotal allocated			3,684,147				1,363,162				3,431,697				8,479,005
Unallocated assets
Other non-current assets															325,893
Other current assets (including cash and cash equivalents at holding company level)															296,013
Subtotal unallocated															621,906
Total assets															9,100,911

		North America				South America				EMEA				Balance as of December 31, 2022
Liabilities allocated
Long-term and short-term project debt			1,713,125				841,906				1,998,021				4,553,052
Grants and other liabilities			994,874				25,031				232,608				1,252,513
Subtotal allocated			2,707,999				866,937				2,230,629				5,805,565
Unallocated liabilities
Long-term and short-term corporate debt															1,017,200
Other non-current liabilities															313,328
Other current liabilities															175,771
Subtotal unallocated															1,506,299
Total liabilities															7,311,864
Equity unallocated															1,789,047
Total liabilities and equity unallocated															3,295,346
Total liabilities and equity															9,100,911

Assets and liabilities by business sector

Assets and liabilities by business sector as of June 30, 2023:

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of June 30, 2023
		($ in thousands)
Assets allocated
Contracted concessional assets, PP&E and other intangible assets			5,894,092				478,281				783,910				166,518				7,322,801
Investments carried under the equity method			193,293				11,928				4,394				45,932				255,547
Other current financial assets			8,339				92,092				30,662				44,949				176,042
Cash and cash equivalents (project companies)			293,016				41,066				52,153				26,606				412,841
Subtotal allocated			6,388,740				623,367				871,119				284,005				8,167,231
Unallocated assets
Other non-current assets																			338,271
Other current assets (including cash and cash equivalents at holding company level)																			392,083
Subtotal unallocated																			730,354
Total assets																			8,897,585

		Renewable energy				Efficient natural gas & Heat				Transmission lines				Water				Balance as of June 30, 2023
Liabilities allocated
Long-term and short-term project debt			3,361,848				422,702				571,993				81,718				4,438,261
Grants and other liabilities			1,184,601				32,239				5,814				2,492				1,225,146
Subtotal allocated			4,546,449				454,941				577,807				84,210				5,663,407
Unallocated liabilities
Long-term and short-term corporate debt																			1,051,193
Other non-current liabilities																			292,700
Other current liabilities																			182,524
Subtotal unallocated																			1,526,417
Total liabilities																			7,189,824
Equity unallocated																			1,707,761
Total liabilities and equity unallocated																			3,234,178
Total liabilities and equity																			8,897,585

Assets and liabilities by business sector as of December 31, 2022:

		Renewable energy				Efficient natural gas & Heat				Transmission lines				Water				Balance as of December 31, 2022
Assets allocated
Contracted concessional, PP&E and other intangible assets			6,035,091				485,431				800,067				162,670				7,483,259
Investments carried under the equity method			203,420				10,034				4,450				42,128				260,031
Other current financial assets			6,706				116,366				30,582				42,240				195,893
Cash and cash equivalents (project companies)			392,577				73,673				48,073				25,498				539,822
Subtotal allocated			6,637,794				685,504				883,172				272,536				8,479,005
Unallocated assets
Other non-current assets																			325,893
Other current assets (including cash and cash equivalents at holding company level)																			296,013
Subtotal unallocated																			621,906
Total assets																			9,100,911

		Renewable energy				Efficient natural gas & Heat				Transmission lines				Water				Balance as of December 31, 2022
Liabilities allocated
Long-term and short-term project debt			3,442,625				440,999				582,689				86,739				4,553,052
Grants and other liabilities			1,211,878				32,138				6,040				2,457				1,252,513
Subtotal allocated			4,654,503				473,137				588,729				89,196				5,805,565
Unallocated liabilities
Long-term and short-term corporate debt																			1,017,200
Other non-current liabilities																			313,328
Other current liabilities																			175,771
Subtotal unallocated																			1,506,299
Total liabilities																			7,311,864
Equity unallocated																			1,789,047
Total liabilities and equity unallocated																			3,295,346
Total liabilities and equity																			9,100,911

Depreciation, amortization and impairment charges recognized

c) The amount of depreciation, amortization and impairment charges recognized for the six-month periods ended June 30, 2023 and 2022 are as follows:

		For the six-month period ended June 30,
Depreciation, amortization and impairment by geography		2023				2022
		($ in thousands)
North America			(70,634	)			(79,207	)
South America			(30,014	)			(30,150	)
EMEA			(106,470	)			(108,452	)
Total			(207,118	)			(217,809	)

		For the six-month period ended June 30,
Depreciation, amortization and impairment by business sectors		2023				2022
		($ in thousands)
Renewable energy			(189,792	)			(188,524	)
Efficient natural gas & heat			(3,770	)			(11,257	)
Transmission lines			(14,079	)			(16,794	)
Water			523				(1,234	)
Total			(207,118	)			(217,809	)

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