v3.24.2.u1

Financial information by segment (Tables)

6 Months Ended

Jun. 30, 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 six-month periods ended June 30, 2024 and 2023:

		Revenue								Adjusted EBITDA
		For the six-month period ended June 30,								For the six-month period ended June 30,
		($ in thousands)
Geography		2024				2023				2024				2023
North America			223,027				202,171				164,079				154,038
South America			92,936				91,513				71,325				74,428
EMEA			255,232				260,935				171,930				175,362
Total			571,195				554,619				407,334				403,828

		Revenue								Adjusted EBITDA
		For the six-month period ended June 30,								For the six-month period ended June 30,
		($ in thousands)
Business sectors		2024				2023				2024				2023
Renewable energy			409,682				411,210				286,492				292,570
Efficient natural gas & heat			71,580				54,810				53,767				44,006
Transmission lines			61,544				60,998				49,533				49,250
Water			28,389				27,601				17,542				18,002
Total			571,195				554,619				407,334				403,828

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)
		2024				2023
Profit attributable to the Company			16,033				24,661
Profit attributable to non-controlling interest			6,240				6,130
Income tax			3,942				(2,168	)
Financial expense, net			166,330				159,387
Depreciation, amortization, and impairment charges			210,217				207,118
Depreciation and amortization, financial expense and income tax expense of unconsolidated affiliates (pro rata of Atlantica’s equity ownership)			4,572				8,700
Total segment Adjusted EBITDA			407,334				403,828

Assets and liabilities by geography

b) The assets and liabilities by operating segment and business sector as of June 30, 2024, and December 31, 2023 are as follows:

Assets and liabilities by geography as of June 30, 2024:

		North America				South America				EMEA				Balance as of June 30, 2024
		($ in thousands)
Assets allocated
Contracted concessional, PP&E and other intangible assets			3,047,576				1,162,965				2,854,591				7,065,132
Investments carried under the equity method			165,479				9,134				46,945				221,558
Other current financial assets			117,646				31,168				45,413				194,227
Cash and cash equivalents (project companies)			122,934				101,022				111,045				335,001
Subtotal allocated			3,453,635				1,304,289				3,057,994				7,815,918
Unallocated assets
Other non-current assets															329,483
Other current assets (including cash and cash equivalents at holding company level)															390,854
Subtotal unallocated															720,337
Total assets															8,536,255

		North America				South America				EMEA				Balance as of June 30, 2024
		($ in thousands)
Liabilities allocated
Long-term and short-term project debt			1,599,378				792,420				1,772,126				4,163,924
Grants and other liabilities			919,387				35,515				206,938				1,161,840
Subtotal allocated			2,518,765				827,935				1,979,064				5,325,764
Unallocated liabilities
Long-term and short-term corporate debt															1,192,107
Other non-current liabilities															304,722
Other current liabilities															216,090
Subtotal unallocated															1,712,919
Total liabilities															7,038,683
Equity unallocated															1,497,572
Total liabilities and equity unallocated															3,210,491
Total liabilities and equity															8,536,255

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 June 30, 2024:

		Renewable energy				Efficient natural gas & heat				Transmission lines				Water				Balance as of June 30, 2024
		($ in thousands)
Assets allocated
Contracted concessional assets, PP&E and other intangible assets			5,693,192				441,891				764,213				165,836				7,065,132
Investments carried under the equity method			178,367				-				-				43,191				221,558
Other current financial assets			8,582				112,074				31,082				42,489				194,227
Cash and cash equivalents (project companies)			235,837				19,553				51,856				27,755				335,001
Subtotal allocated			6,115,978				573,518				847,151				279,271				7,815,918
Unallocated assets
Other non-current assets																			329,483
Other current assets (including cash and cash equivalents at holding company level)																			390,854
Subtotal unallocated																			720,337
Total assets																			8,536,255

		Renewable energy				Efficient natural gas & Heat				Transmission lines				Water				Balance as of June 30, 2024
Liabilities allocated
Long-term and short-term project debt			3,162,041				383,424				549,889				68,570				4,163,924
Grants and other liabilities			1,113,131				33,329				12,884				2,496				1,161,840
Subtotal allocated			4,275,172				416,753				562,773				71,066				5,325,764
Unallocated liabilities
Long-term and short-term corporate debt																			1,192,107
Other non-current liabilities																			304,722
Other current liabilities																			216,090
Subtotal unallocated																			1,712,919
Total liabilities																			7,038,683
Equity unallocated																			1,497,572
Total liabilities and equity unallocated																			3,210,491
Total liabilities and equity																			8,536,255

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 six-month periods ended June 30, 2024 and 2023 are as follows:

		For the six-month period ended June 30,
Depreciation, amortization and impairment by geography		2024				2023
		($ in thousands)
North America			(68,899	)			(70,634	)
South America			(32,731	)			(30,014	)
EMEA			(108,587	)			(106,470	)
Total			(210,217	)			(207,118	)

		For the six-month period ended June 30,
Depreciation, amortization and impairment by business sectors		2024				2023
		($ in thousands)
Renewable energy			(195,581	)			(189,792	)
Efficient natural gas & heat			57				(3,770	)
Transmission lines			(15,370	)			(14,079	)
Water			677				523
Total			(210,217	)			(207,118	)

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