DocuSign Envelope ID: B0AA3BFF-BCBD-4FD4-A484-EC009F1C5789
(A free translation of the original in Portuguese)
Camil Alimentos S.A.
Quarterly Information (ITR) at November 30, 2022
and report on review of quarterly information
DocuSign Envelope ID: B0AA3BFF-BCBD-4FD4-A484-EC009F1C5789
(A free translation of the original in Portuguese)
Report on review of quarterly information
To the Board of Directors and Shareholders
Camil Alimentos S.A.
Introduction
We have reviewed the accompanying parent company and consolidated interim accounting information of Camil Alimentos S.A. ("Company"), included in the Quarterly Information Form (ITR) for the quarter ended November 30, 2022, comprising the statement of financial position at that date and the statements of profit or loss, comprehensive income for the quarter and nine-month periods then ended, and the statements of changes in equity and cash flows for the nine-month period then ended, and explanatory notes.
Management is responsible for the preparation of the parent company and consolidated interim accounting information in accordance with the accounting standard CPC 21, Interim Financial Reporting, of the Brazilian Accounting Pronouncements Committee CPC) and International Accounting Standard (IAS) 34, Interim Financial Reporting issued by the International Accounting Standards Board (IASB), as well as the presentation of this information in accordance with the standards issued by the Brazilian Securities Commission (CVM), applicable to the preparation of the Quarterly Information (ITR). Our responsibility is to express a conclusion on this interim accounting information based on our review.
Scope of review
We conducted our review in accordance with Brazilian and International Standards on Reviews of Interim Financial Information (NBC TR 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Brazilian and International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Conclusion on the interim information
Based on our review, nothing has come to our attention that causes us to believe that the accompanying parent company and consolidated interim accounting information included in the quarterly information referred to above has not been prepared, in all material respects, in accordance with CPC 21 and IAS 34 applicable to the preparation of the Quarterly Information, and presented in accordance with the standards issued by the CVM.
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PricewaterhouseCoopers Auditores Independentes Ltda., Avenida Brigadeiro Faria Lima, 3732, Edifício B32, 16oSão Paulo, SP, Brasil, 04538-132
T: +55 (11) 4004-8000, www.pwc.com.br
DocuSign Envelope ID: B0AA3BFF-BCBD-4FD4-A484-EC009F1C5789
Camil Alimentos S.A.
Other matters
Statements of value added
The quarterly information referred to above includes the parent company and consolidated statements of value added for the nine-month ended November 30, 2022. These statements are the responsibility of the Company's management and are presented as supplementary information under IAS 34. These statements have been subjected to review procedures performed together with the review of the interim accounting information for the purpose of concluding whether they are reconciled with the interim accounting information and accounting records, as applicable, and if their form and content are in accordance with the criteria defined in the accounting standard CPC 09 - "Statement of Value Added". Based on our review, nothing has come to our attention that causes us to believe that these statements of value added have not been properly prepared, in all material respects, in accordance with the criteria established in this accounting standard, and consistent with the parent company and consolidated interim accounting information taken as a whole.
Review of prior-year and prior-period information
The Quarterly Information Form (ITR) includes accounting information, presented for comparison purposes, related to the statements of profit or loss, comprehensive income, changes in equity, cash flows, and value added for the quarter ended November 30, 2021, extracted from the Quarterly Information Form (ITR) for that quarter, and also to the statement of financial position as at February 28, 2022, derived from the financial statements at February 28, 2022. The review of the Quarterly Information Form (ITR) for the quarter ended November 30, 2021 and the audit of the financial statements for the year ended February 28, 2022, were conducted under the responsibility of another firm of independent auditors who issued their unmodified review report on January 13, 2022 and unqualified audit report on May 19, 2022, respectively.
São Paulo, January 12, 2023
PricewaterhouseCoopers
Auditores Independentes Ltda.
CRC 2SP000160/O-5
Renato Barbosa Postal
Contador CRC 1SP187382/O-0
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DocuSign Envelope ID: B0AA3BFF-BCBD-4FD4-A484-EC009F1C5789
(A free translation of the original in Portuguese)
Quarterly information (ITR) - 11/30/2022 - CAMIL ALIMENTOS S.A.
Contents
Company information
Capital composition | 1 |
Parent company financial information | |
Balance sheet - assets | 2 |
Balance sheet - liabilities and equity | 3 |
Statement of income | 5 |
Statement of comprehensive income | 6 |
Statement of Cash Flow (Indirect Method) | 7 |
Statement ofchanges in equity | |
3/1/2022 to 11/30/2022 | 8 |
3/1/2021 to 11/30/2021 | 9 |
Statement of value added | 10 |
Consolidated financial information | |
Balance sheet - assets | 11 |
Balance sheet - liabilities and equity | 12 |
Statement of income | 14 |
Statement of comprehensive income | 15 |
Statement of Cash Flow (Indirect Method) | 16 |
Statement ofchanges in equity | |
3/1/2022 to 11/30/2022 | 17 |
3/1/2021 to 11/30/2022 | 18 |
Statement of value added | 19 |
Comments on financial performance | 20 |
Notes to financial statements | 26 |
Opinions and Declarations | |
Opinion of the Supervisory Board or Equivalent Body | 75 |
Opinion or Summary Report, if any,of the Audit Committee (statutory or not) | 76 |
Declaration of directors on the financial statements | 77 |
Directors' Statement on the Independent Auditor's Report | 78 |
DocuSign Envelope ID: B0AA3BFF-BCBD-4FD4-A484-EC009F1C5789
(A free translation of the original in Portuguese)
Quarterly information (ITR) - 11/30/2022 - CAMIL ALIMENTOS S.A.
Company information/capital composition
Number of shares | Current quarter |
(units) | 11/30/2022 |
Paid-up share capital | |
Common shares | 360,000,000 |
Preferred shares | - |
Total | 360,000,000 |
Treasury shares | |
Common shares | 9,986,500 |
Preferred shares | - |
Total | 9,986,500 |
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Camil Alimentos SA published this content on 23 January 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 23 January 2023 15:10:02 UTC.