v3.24.1.u1

Financial information by segment (Tables)

3 Months Ended

Mar. 31, 2024

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 segment and business sector for the three-month periods ended March 31, 2024 and 2023:

		Revenue								Adjusted EBITDA
		For the three-month period ended March 31,								For the three-month period ended March 31,
		($ in thousands)
Geography		2024				2023				2024				2023
North America			86,232				72,840				55,026				51,969
South America			44,678				43,720				34,568				33,788
EMEA			112,023				125,949				74,625				88,447
Total			242,933				242,509				164,219				174,204

		Revenue								Adjusted EBITDA
		For the three-month period ended March 31,								For the three-month period ended March 31,
		($ in thousands)
Business sectors		2024				2023				2024				2023
Renewable energy			162,211				172,601				107,250				119,122
Efficient natural gas & heat			35,970				27,403				23,287				22,610
Transmission lines			30,486				28,831				24,827				23,470
Water			14,266				13,674				8,855				9,002
Total			242,933				242,509				164,219				174,204

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

		For the three-month period ended March 31, ($ in thousands)
		2024				2023
Loss attributable to the Company			(5,392	)			(10,990	)
Profit attributable to non-controlling interest			6				5,017
Income tax			(22,620	)			(9,656	)
Financial expense, net			79,626				80,434
Depreciation, amortization, and impairment charges			107,036				103,790
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership)			5,563				5,609
Total segment Adjusted EBITDA			164,219				174,204

Assets and liabilities by geography

b) The assets and liabilities by operating segment and business sector as of March 31, 2024, and December 31, 2023 are as follows:

Assets and liabilities by geography as of March 31, 2024:

		North America				South America				EMEA				Balance as of March 31, 2024
		($ in thousands)
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,027,765				1,175,129				2,910,483				7,113,377
Investments carried under the equity method			171,879				8,569				45,284				225,732
Other current financial assets			112,351				31,001				47,134				190,486
Cash and cash equivalents (project companies)			123,539				125,443				155,361				404,343
Assets held for sale			29,136				-				-				29,136
Subtotal allocated			3,464,670				1,340,142				3,158,262				7,963,074
Unallocated assets
Other non-current assets															333,300
Other current assets (including cash and cash equivalents at holding company level)															412,668
Subtotal unallocated															745,968
Total assets															8,709,042

		North America				South America				EMEA				Balance as of March 31, 2024
		($ in thousands)
Liabilities allocated
Long-term and short-term project debt			1,635,455				808,991				1,856,682				4,301,128
Grants and other liabilities			932,301				36,108				241,781				1,210,190
Subtotal allocated			2,567,756				845,099				2,098,463				5,511,318
Unallocated liabilities
Long-term and short-term corporate debt															1,173,680
Other non-current liabilities															293,098
Other current liabilities															192,124
Subtotal unallocated															1,658,902
Total liabilities															7,170,220
Equity unallocated															1,538,822
Total liabilities and equity unallocated															3,197,724
Total liabilities and equity															8,709,042

Assets and liabilities by geography as of December 31, 2023:

		North America				South America				EMEA				Balance as of December 31, 2023
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,063,019				1,184,599				2,956,649				7,204,267
Investments carried under the equity method			177,260				9,178				43,869				230,307
Other current financial assets			110,016				30,803				48,067				188,886
Cash and cash equivalents (project companies)			137,480				121,945				155,551				414,976
Assets held for sale			28,642				-				-				28,642
Subtotal allocated			3,516,417				1,346,525				3,204,136				8,067,078
Unallocated assets
Other non-current assets															297,577
Other current assets (including cash and cash equivalents at holding company level)															349,678
Subtotal unallocated															647,255
Total assets															8,714,333

		North America				South America				EMEA				Balance as of December 31, 2023
Liabilities allocated
Long-term and short-term project debt			1,629,278				808,481				1,881,501				4,319,260
Grants and other liabilities			945,888				36,307				251,613				1,233,808
Subtotal allocated			2,575,166				844,788				2,133,114				5,553,068
Unallocated liabilities
Long-term and short-term corporate debt															1,084,838
Other non-current liabilities															301,245
Other current liabilities															186,373
Subtotal unallocated															1,572,456
Total liabilities															7,125,524
Equity unallocated															1,588,809
Total liabilities and equity unallocated															3,161,265
Total liabilities and equity															8,714,333

Assets and liabilities by business sector

Assets and liabilities by business sector as of March 31, 2024:

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of March 31, 2024
		($ in thousands)
Assets allocated
Contracted concessional assets, PP&E and other intangible assets			5,729,867				446,626				771,363				165,521				7,113,377
Investments carried under the equity method			183,870				-				-				41,862				225,732
Other current financial assets			9,209				108,167				30,950				42,160				190,486
Cash and cash equivalents (project companies)			286,002				25,617				67,893				24,831				404,343
Assets held for sale			-				29,136				-				-				29,136
Subtotal allocated			6,208,948				609,546				870,206				274,374				7,963,074
Unallocated assets
Other non-current assets																			333,300
Other current assets (including cash and cash equivalents at holding company level)																			412,668
Subtotal unallocated																			745,968
Total assets																			8,709,042

		Renewable energy				Efficient natural gas & Heat				Transmission lines				Water				Balance as of March 31, 2024
Liabilities allocated
Long-term and short-term project debt			3,270,473				392,364				566,387				71,904				4,301,128
Grants and other liabilities			1,161,838				32,630				13,226				2,497				1,210,190
Subtotal allocated			4,432,311				424,994				579,613				74,401				5,511,318
Unallocated liabilities
Long-term and short-term corporate debt																			1,173,680
Other non-current liabilities																			293,098
Other current liabilities																			192,124
Subtotal unallocated																			1,658,902
Total liabilities																			7,170,220
Equity unallocated																			1,538,822
Total liabilities and equity unallocated																			3,197,724
Total liabilities and equity																			8,709,042

Assets and liabilities by business sector as of December 31, 2023:

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of December 31, 2023
Assets allocated
Contracted concessional, PP&E and other intangible assets			5,798,818				460,766				777,360				167,323				7,204,267
Investments carried under the equity method			189,672				-				-				40,635				230,307
Other current financial assets			10,866				103,907				30,746				43,367				188,886
Cash and cash equivalents (project companies)			299,987				35,098				58,004				21,887				414,976
Assets held for sale			-				28,642				-				-				28,642
Subtotal allocated			6,299,343				628,413				866,110				273,212				8,067,078
Unallocated assets
Other non-current assets																			297,577
Other current assets (including cash and cash equivalents at holding company level)																			349,678
Subtotal unallocated																			647,255
Total assets																			8,714,333

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of December 31, 2023
Liabilities allocated
Long-term and short-term project debt			3,280,618				401,460				560,906				76,276				4,319,260
Grants and other liabilities			1,185,487				32,916				12,884				2,521				1,233,808
Subtotal allocated			4,466,105				434,376				573,790				78,797				5,553,068
Unallocated liabilities
Long-term and short-term corporate debt																			1,084,838
Other non-current liabilities																			301,245
Other current liabilities																			186,373
Subtotal unallocated																			1,572,456
Total liabilities																			7,125,524
Equity unallocated																			1,588,809
Total liabilities and equity unallocated																			3,161,265
Total liabilities and equity																			8,714,333

Depreciation, amortization and impairment charges recognized

c) The amount of depreciation, amortization and impairment charges recognized for the three-month periods ended March 31, 2024 and 2023 are as follows:

		For the three-month period ended March 31,
Depreciation, amortization and impairment by geography		2024				2023
		($ in thousands)
North America			(38,209	)			(36,347	)
South America			(15,819	)			(14,203	)
EMEA			(53,008	)			(53,240	)
Total			(107,036	)			(103,790	)

		For the three-month period ended March 31,
Depreciation, amortization and impairment by business sectors		2024				2023
		($ in thousands)
Renewable energy			(96,476	)			(93,248	)
Efficient natural gas & heat			(3,696	)			(3,054	)
Transmission lines			(7,517	)			(7,223	)
Water			653				(265	)
Total			(107,036	)			(103,790	)

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