Amendment #4 Page 493 of 868
Balance for the
three-Month period Behinds for the
ended Match 31. three-rnonth period
2014 as previously Retrospective ended ketch 31,
reported adlustments 2014 as restated
Statement of comprehensive inoame
Revenues 8.086.793 _ 8,086,793
Operating expenses 4,215,015 (24 3631 4,190,652
Income berOrt, income taxes 3,871,778 24.363 3.896,141
income taxes (301,078) (2,030) (303,128)
Convene/1w. income 3,570,700 22313 3,593.013
Statement at cash flows
Cash TIMM from operating act/goes 4,669,103 817 4,668,920
Cash flows from rwestrg acts/ties (4,575) 39.409 34,634
Cash flows from financing scowl*. (3,040,1M) (2,284948) (5,325,113)
Cash at beginning of yea' 15,997.118 (14,408.650) 1.588.468
Caen at end of year 17,621.461 (16.653.372) 968.109
2.3 Now standards. interpretations and amendments thereof, adopted by Ebb Company
Tre accourting polices aperied by the Con any n me pre pompon of mese rtenm condensed financial statements are consetent with those appeed in the
preperabon of its annual financial statements fa the year ended December 31. 2014
3. Seasonality of operations
The Company's revenue depend', on the wine power, which is normally stronger dumg the dry season, which in Nicaragua occurs from November through March
Due to the seasonal nature of the business, higher revenues and operating profits are ovally expected in the first Quarter and in the fast hat of the year in
comparison with the remaining period of tie year This nformaton is provided to mow for a proper appreciation of Me resets. however Managenert has
concluded Mit 4 does rot meet tre demon et Map* seasoner as considered by lAS 34 Mfrs= Fmancra, Rept:rang
4 Cash
March 31, December 31,
2015 2014
Urrestncted cash.
Banks f 1,223,10:0 961.156
Petty cash 2,384
$ 1,225,473 961,156
Restricted cash in banks
Osten $ 3,090,010 S 5.202.845
Noncurrent 7,684,726 5,373,044
11,264,826 f 10,575,889
F.173
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