Report: Report confirmed $44.9M in dividends owed to Lisa

On October 7, 2021, an independent report prepared by certified public accountant Eduardo Barreto Moreno confirmed that Villamorey, S.A. retained $44,910,912 in dividends owed to LISA, S.A. This figure is based on audited financial statements, a shareholder certificate proving LISA's 33.33% stake in Villamorey, and legal documents including Order No. 2277 (2018) which authorized payment. The report also includes a historical breakdown of declared dividends and interest owed, concluding that the retained earnings cover the years 2009–2019.

The report was notarized and supported by internal shareholder meeting minutes and letters from Villamorey's representatives confirming the retention of funds. Interest was calculated at an annual rate of 3.25%, based on the yield of Villamorey’s investment portfolio. Projections for 2020 were also included with conservative adjustments due to COVID-19. The findings corroborate Lisa's claim to the retained dividends and quantify the damages at nearly $45 million.