ISPD: Interim Consolidated Financial Statements at 30 June 2023

ISPD NETWORK S.A. AND SUBSIDIARIES

Interim Consolidated Financial Statements at 30 June 2023

ISPD NETWORK S.A. AND SUBSIDIARIES

Interim Consolidated Financial Statements at 30 June

2023

Interim Consolidated Financial Statements at 30 June 2023:

Consolidated statement of Financial Position at 30 June 2023

Consolidated Income Statement at 30 June 2023

Consolidated Statement of Comprehensive Income at 30 June 2023

Consolidated Statement of Changes in Equity at 30 June 2023

Consolidated Statement of Cash Flows at 30 June 2023

Notes to the Interim Consolidated Financial Statements for the half-year ended 30 June 2023

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ISPD NETWORK S.A. AND SUBSIDIARIES

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

AT 30 JUNE 2023

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ISPD NETWORK, S.A. AND SUBSIDIARIES Interim Consolidated Financial Statements at 30 June 2023

ANTEVENIO S.A. AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AT 30 JUNE 2023

(in Euros)

ASSETS	Note	30/06/2023	31/12/2022	30/06/2022
Property, plant and equipment	6	2,154,642	2,221,695	2,383,424
Goodwill on full consolidation	5	8,195,485	8,195,485	8,353,514
Goodwill	7	346,421	402,249	437,194
Intangible assets	7	1,594,363	719,443	960,228
Fixed assets in progress		-	1,234,078	380,500
Non-current financial assets	9	176,738	103,788	126,972
Deferred tax assets	16	6,051,215	5,066,882	6,295,955
NON-CURRENT ASSETS		18,518,862	17,943,619	18,937,788
Trade and other receivables	9	31,058,381	35,009,755	28,245,993
Trade receivables, Group companies	9 and 24	12,046	36,312	28,316
Other current assets	9	717,389	50,640	10,507
Other current assets, Group companies		200,000	0	-
Receivables from Public Entities	16	4,896,259	1,846,006	3,848,250
Current tax assets		43,526	2,635,720	2,532
Prepaid expenses		1,065,264	577,680	924,385
Cash and cash equivalents	9	5,932,573	18,964,822	10,671,147
CURRENT ASSETS		43,925,438	59,120,934	43,731,130
Total assets		62,444,301	77,064,554	62,668,917

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ISPD NETWORK, S.A. AND SUBSIDIARIES Interim Consolidated Financial Statements at 30 June 2023

ISPD NETWORK S.A. AND SUBSIDIARIES

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AT 30 JUNE 2023

(in Euros)

EQUITY AND LIABILITIES		30/06/2023	31/12/2022	30/06/2022
Share Capital		819,099	819,099	819,099
Treasury shares		(665,000)	(665,000)	(665,000)
Legal reserve		46,282	46,282	46,282
Reserves from fully consolidated companies		11,275,483	7,583,480	7,652,930
Prior period's losses		(5,845,579)	(5,655,635)	(5,649,918)
Profit/(Loss) for the year attributable to the Parent	3	(555,062	4,418,761	1,189,909
Company
Minority Interests		(757,700)	(685,367)	(767,859)
Translation differences	13	444,131	379,699	1,489,849
Equity attributable to the Parent Company	12	5,519,354	6,926,687	4,883,153
Equity attributable to non-controlling interests		(757,700) (685,367) (767,859)
Equity	12	4,761,654	6,241,320	4,115,294
Non-current payables, debts with financial institutions	10	4,566,765	5,666,137	6,835,193
Non-current payables, Group companies	10 and	7,726,852	8,101,742	8,101,741
25
Other non-current payables	10	3,356,346	2,953,755	3,379,738
Non-current asset suppliers	10 and	13,971	-	-
Provisions	59,032	258,456	277,001
18
Deferred tax liabilities	16	32,466	64,308	96,535
Non-current liabilities		15,755,431	17,044,397	18,690,208
Current payables, debts with financial institutions	10	5,501,292	3,282,616	4,149,547
Other current payables	10	1,027,952	1,188,610	2,458,235
Current payables to Group companies	10 and	689,097	669,924	914,338
24
Trade and other payables	10	25,185,302	38,192,490	23,969,259
Suppliers, Group companies	10 and	2,244,007	2,098,328	1,858,289
24
Fixed asset suppliers	44,990	-	-
Personnel, salaries payable	10	2,868,118	3,291,510	1,692,303
Public Entities, payables	16	2,668,683	3,205,463	3,584,902
Current tax liabilities		2,279	30,169	22,032
Unearned income		1,573,051	1,673,808	884,137
Other current liabilities	10	122,444	145,917	330,373
Current liabilities		41,927,215	53,778,837	39,863,415

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