v3.23.3

Financial information by segment (Tables)

9 Months Ended

Sep. 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 nine-month periods ended September 30, 2023 and 2022:

		Revenue								Adjusted EBITDA
		For the nine-month period ended September 30,								For the nine-month period ended September 30,
		($ in thousands)
Geography		2023				2022				2023				2022
North America			338,745				323,693				260,684				258,161
South America			140,269				122,549				112,049				95,080
EMEA			379,569				412,163				254,548				277,400
Total			858,583				858,405				627,281				630,641

		Revenue								Adjusted EBITDA
		For the nine-month period ended September 30,								For the nine-month period ended September 30,
		($ in thousands)
Business sectors		2023				2022				2023				2022
Renewable energy			640,117				652,757				460,442				469,851
Efficient natural gas & heat			84,974				81,944				66,526				66,808
Transmission lines			91,825				83,278				73,256				66,226
Water			41,667				40,424				27,057				27,756
Total			858,583				858,405				627,281				630,641

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

		For the nine-month period ended September 30, ($ in thousands)
		2023				2022
Profit/(loss) attributable to the Company			46,050				(9,473	)
Profit attributable to non-controlling interests			2,846				11,278
Income tax (benefit)/expense			11,587				12,975
Financial expense, net			237,924				224,893
Depreciation, amortization, and impairment charges			310,502				374,059
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership)			18,372				16,909
Total segment Adjusted EBITDA			627,281				630,641

Assets and liabilities by geography

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

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

		North America				South America				EMEA				Balance as of September 30, 2023
		($ in thousands)
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,081,319				1,210,839				2,893,257				7,185,415
Investments carried under the equity method			195,434				7,769				40,695				243,898
Other current financial assets			97,798				31,068				44,666				173,532
Cash and cash equivalents (project companies)			165,905				132,816				247,657				546,378
Subtotal allocated			3,540,456				1,382,492				3,226,275				8,149,223
Unallocated assets
Other non-current assets															349,275
Other current assets (including cash and cash equivalents at holding company level)															363,145
Subtotal unallocated															712,420
Total assets															8,861,643

		North America				South America				EMEA				Balance as of September 30, 2023
		($ in thousands)
Liabilities allocated
Long-term and short-term project debt			1,686,999				826,049				1,899,016				4,412,064
Grants and other liabilities			953,880				34,776				248,194				1,236,850
Subtotal allocated			2,640,879				860,825				2,147,210				5,648,914
Unallocated liabilities
Long-term and short-term corporate debt															1,046,608
Other non-current liabilities															294,414
Other current liabilities															178,894
Subtotal unallocated															1,519,916
Total liabilities															7,168,830
Equity unallocated															1,692,813
Total liabilities and equity unallocated															3,212,729
Total liabilities and equity															8,861,643

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 September 30, 2023:

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of September 30, 2023
		($ in thousands)
Assets allocated
Contracted concessional assets, PP&E and other intangible assets			5,773,740				463,204				785,309				163,162				7,185,415
Investments carried under the equity method			190,325				11,514				4,202				37,857				243,898
Other current financial assets			2,752				96,793				30,710				43,277				173,532
Cash and cash equivalents (project companies)			417,175				31,195				73,376				24,632				546,378
Subtotal allocated			6,383,992				602,706				893,597				268,928				8,149,223
Unallocated assets
Other non-current assets																			349,275
Other current assets (including cash and cash equivalents at holding company level)																			363,145
Subtotal unallocated																			712,420
Total assets																			8,861,643

		Renewable energy				Efficient natural gas & Heat				Transmission lines				Water				Balance as of September 30, 2023
Liabilities allocated
Long-term and short-term project debt			3,345,074				411,799				577,773				77,418				4,412,064
Grants and other liabilities			1,189,637				31,930				12,829				2,454				1,236,850
Subtotal allocated			4,534,711				443,729				590,602				79,872				5,648,914
Unallocated liabilities
Long-term and short-term corporate debt																			1,046,608
Other non-current liabilities																			294,414
Other current liabilities																			178,894
Subtotal unallocated																			1,519,916
Total liabilities																			7,168,830
Equity unallocated																			1,692,813
Total liabilities and equity unallocated																			3,212,729
Total liabilities and equity																			8,861,643

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 nine-month periods ended September 30, 2023 and 2022 are as follows:

		For the nine-month period ended September 30,
Depreciation, amortization and impairment by geography		2023				2022
		($ in thousands)
North America			(103,001	)			(167,497	)
South America			(46,278	)			(46,467	)
EMEA			(161,223	)			(160,095	)
Total			(310,502	)			(374,059	)

		For the nine-month period ended September 30,
Depreciation, amortization and impairment by business sectors		2023				2022
		($ in thousands)
Renewable energy			(286,611	)			(322,183	)
Efficient natural gas & heat			(2,196	)			(23,884	)
Transmission lines			(22,033	)			(26,321	)
Water			338				(1,671	)
Total			(310,502	)			(374,059	)

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