Tecnoglass (TGLS) Investor Presentation slide image

Tecnoglass (TGLS) Investor Presentation

Profit & Loss 2023 vs 2022 Figures in U.S. $k Notes: 1. (1) Three months ended March 31, 2023 % Sales 2023 vs 2022 2022 % Sales $A % A Operating revenues Raw materials Direct labor Indirect costs 202,639 100.0% 134,548 100.0% 68,091 50.6% Cost of sales 53,066 26.2% 4,516 2.2% 37,302 18.4% 94,884 46.8% Gross profit 107,755 53.2% 39,638 29.5% 6,047 4.5% 28,530 21.2% 74,215 55.2% 60,333 44.8% 13,428 33.9% (1,531) -25.3% 8,772 30.7% 20,669 27.9% 47,422 78.6% Administrative & Other expenses Selling expenses 17,755 16,320 8.1% 8.8% SG&A & other operating expenses 34,075 16.8% 12,999 9.7% 13,368 9.9% 26,367 19.6% 4,756 2,952 7,708 29.2% 36.6% 22.1% Operating income 73,680 36.4% Adjusted EBITDA 85,836 42.4% 33,966 25.2% 45,351 33.7% 39,714 116.9% 40,485 89.3% Non-operating revenues, net 2,736 1.4% Foreign currency transaction gains (losses) (1,100) -0.5% Interest expense (2,273) -1.1% 1,922 1.4% (2,909) -2.2% (1,468) -1.1% 1,809 (805) 814 42.4% -62.2% 54.8% (Loss) income before taxes Current Tax provision Deferred Tax Provision Net (loss) income Less: Net income attributable to non-controlling interest 73,043 36.0% 31,511 23.4% 41,532 131.8% 24,515 156 12.1% 0.1% 12,126 9.0% 12,389 102.2% (1,568) -1.2% 1,724 -109.9% 48,372 23.9% 20,953 15.6% 27,419 130.9% (137) -0.1% 48,235 23.8% (100) -0.1% (37) 37.0% 20,853 15.5% 27,382 131.3% 51,506 25.4% 25,355 18.8% 26,151 103.1% 1.01 0.44 1.08 0.53 Net income (loss) attributable to parent Adjusted Net Income Diluted income (loss) per share Diluted Adjusted net income (loss) per share Diluted weighted average common shares outstanding in thousands 47,674,773 47,674,773 Adjusted EBITDA, Adjusted Net Income and Adjusted EPS excludes non-recurring and non-cash expenses mainly associated with non-cash foreign exchange transaction gains or losses, non-recurring professional fees and other non-core items, and include the proportional contribution of the Company's joint venture with Saint-Gobain. 21
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