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Investor Presentaiton

4.- CASH AND CASH EQUIVALENTS: An analysis of cash and cash equivalents at December 31, 2013 and 2012, is as follows: December 31, 2013 Cash and cash in banks Highly marketable Ps. 7,826,506 Ps. December 31, 2012 8,318,695 investments 13,302,985 Ps. 21,129,491 Ps. 19,844,534 28,163,229 5.- ACCOUNTS RECEIVABLE, NET: An analysis of accounts receivable at December 31, 2013 and 2012, is as follows: 7.- ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATIONS: As part of its business strategy, WALMEX reached a final agreement with ALSEA for this company to acquire 100% of WALMEX' restaurant line of business, which includes the Vips, El Portón, Ragazzi and La Finca ("VIPS") restaurant chains. The total sale price is Ps. 8,200 million. This deal is subject to the approval of Mexico's Federal Economic Antitrust Commission. Additionally, ALSEA shall pay WALMEX in the future rent for those restaurant units that are located where other WALMEX' stores are located. The Vips restaurant business consists of 360 restaurants of which 262 operate under the "Vips" brand name, 92 units operate under the "El Portón" brand name and 6 units operate under the "Ragazzi" brand name. Additionally, this transaction includes the transfer of intellectual property related to the four brands, menus, product development, and operating processes, among others. An analysis of assets and liabilities classified as held for sale at December 31, 2013, is as follows: December 31, 2013 December 31, 2012 Walmart Bank loan portfolio Ps. 5,307,153 PS. 4,035,917 Recoverable taxes 3,958,463 3,308,944 Trade receivables 3,549,235 Other accounts receivable 606,153 3,065,220 489,200 Walmart Bank allowance for credit risks ( 523,340) ( 364,063) Reserve for bad debts (trade receivables and others) Ps. ( 119,251) 12,778,413 Ps. ( 158,780) 10,376,438 Current assets Ps. Property and equipment, net Other assets Ps. December 31, 2013 794,106 3,116,581 22,059 3,932,746 Accounts payable to suppliers Ps. 180,996 Other liabilities 345,282 Current liabilities 526,278 Non-current liabilities. 439,949 Total liabilities Ps. 966,227 6.- INVENTORIES: An analysis of inventories at December 31, 2013 and 2012, is as follows: Main lines of the results from discontinued operations shown in the consolidated statement of comprehensive income for the years ended December 31, 2013 and 2012, are as follows: December 31, December 31, 2013 2012 Merchandise for sale Ps. Agro-industrial development 41,262,225 PS. 641,094 41,903,319 37,426,732 Total revenues Ps. December 31, 2013 5,987,465 Ps. December 31, 548,748 Costs, expenses and taxes ( 5,274,312) 2012 5,990,781 ( 5,307,960) 37,975,480 Merchandise in transit Ps. 1,891,578 43,794,897 Ps. 1,116,115 Net income from 39,091,595 discontinued operations Ps. 713,153 Ps. 682,821 2013 Financial and Social Responsibility Report 75
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