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Americanas S.A. - em Recuperação Judicial
Americanas S.A. - em Recuperação Judicial
– Em Recuperação Judicial
CNPJ/ME nº 00.776.574/0006-60
NIRE 3330029074-5
FATO RELEVANTE
Portanto, no que diz respeito aos resultados da Companhia ao longo do tempo, a fraude
descrita ajudou a incrementá-lo em R$25,3 bilhões.
MATERIAL FACT
In the June 13, 2023 Material Fact, the Company described its current understanding of
the operation of the fraud in its financial statements that involved briefly, and in
preliminary, unaudited figures:
Therefore, with regard to the Company's results over time, the fraud described helped to
increase it by R$25.3 billion.
• Accounting offsets of the artificially created VPC contracts and incorrect entry of
interest on financial operations mentioned above, both accounted for in the form
of entries reducing the suppliers account, totaling balances of R$17.7 billion and
R$3.6 billion, respectively;
With regard to the impact on the suppliers account, the effects practically cancel each
other out, resulting in a net reduction of only R$0.7 billion as of September 30, 2022
(combination of entries that increased the suppliers account by R$18.4 billion and R$2.2
billion and entries that reduced the suppliers account by R$17.7 billion and R$3.6 billion).
Regarding Americanas' leverage on September 30, 2022, the incorrect accounting of
purchase financing and working capital operations reduced its gross financial debt by
R$20.6 billion.
The above understandings, preliminary and subject to change, arose from the results of
the work to redo the Company's historical financial statements and the Report presented
by its Advisors. A summary of the Report was presented on June 13, 2023 by the CEO
of Americanas at the Parliamentary Inquiry Commission session that is investigating the
Company's fraud and can be found at Chamber of Deputies website in a space reserved
for Americanas Parliamentary Inquiry Commission.
The Company will keep its shareholders and the market informed of developments.