increase for purchases and sales; a positive valuation of inventories for COP4 .2 trillion related to market prices and increasing ships in transit to India and the U.S. given the new delivery at place commercial strategy; and the consolidation of 100% of ISA's EBITDA, COP4 .7 trillion, corresponding to one month of operation after closing the acquisition. The above was partially offset by lower volume purchases and sales for one- That by lower volume of purchases and sales for 1.5 trillion pesos affected by schedule and corrected maintenance activities within the refineries. Higher operating activity costs for 0.6 trillion pesos, mainly associated to maintenance and higher materials consumption as a result of the economic reactivation. And other effects in the EBITDA for 0.4 trillion pesos, mainly related to the increase in exploratory expenses, recognition of public work provisions and environmental provisions among other aspects. Likewise, the year to date includes the impact of three non-operational items. The non-recurring positive effect of 0.4 trillion recognized in January for the divestment of Savia Peru, a negative variation from other non-cash items for 1.8 trillion, including foreign exchange effect, depreciation, taxes, financial expenses, and ISAs non-controlling interest for 0.7 trillion and 1 trillion in other subsidy areas. An increase in the income tax provision as a result of higher financial results and related to deferred tax restatement for 36 billion pesos. After implementing the new rate established by the tax reform in Columbia, from 30% to 35%. These results show a clear continuity of the favorable trend in the company's financial results. Please turn to the next slide to see ISAs main financial results. For the third quarter and the nine months ended on September, 2021. ISAs EBITDA continues its growth trend, increasing 5.8% and 5.2% respectively as compared to the same periods in 2020. Net income decreased affected by non-recurring events, such as cost-associated to the liability management transaction at Interchile, which also included the unwind of debt hedging for a total of 273 billion pesos and a higher deferred tax expense of 146 billion pesos due to the application of the rates from the tax reform in Columbia. In the absence of these impacts ISAs net income for the quarter would have been 541 billion and 1.6 trillion year to date. ISAs consolidation in Eco Patrol Group is carried out through a business combination of control businesses has defined in IFRS 3. A new segment has been established to incorporate ISAs standalone results, starting September, and the expenses related to the debt raise to complete the acquisition. ISAs contribution is material for the Eco Patrol Group, and it will be progressively incorporated over the next accounting period. When normalizing the consolidation for the nine months ended in September ISAs contribution to the EBITDA would have been 5.3 trillion, representing about 19% of the total. The net income contribution would have been 0.6 trillion pesos and 0. 8 trillion, excluding the non-recurring events mentioned above. After consolidation, assets and liabilities of the Eco Patrol Group increased by 82 and 55 trillion pesos, respectively. Total equity increased by 27 trillion pesos reflecting the concept of non-controlling interest associated to ISA. The values of assets, liabilities and non-controlling interests as well as goodwill are preliminary and will be updated to final amounts by the end of the year. Please turn to the next slide, to see the main financial KPIs. Cumulative financial indicators year to date reaffirm Eco Patrol's ability to capture the favorable price environment as well as the initial benefits from ISA after consolidating the first month of its operations since the acquisition. In the oil and gas business is worth to highlight the EBITDA per barrel, that reach record levels of $40.20 per barrel, and quality the results of $40. 10 per barrel. These levels compare very favorably with other industry peers. Net income break even, continues to improve as compared to the end of 2020. And the same period of the previous year, reaching $34.80 per barrel. Thanks to the recovery of broad spread and higher throughput in the refineries. Regarding ISAs results. It is worth to highlight the EBITDA margin, excluding construction that was 77.7% aligned with 2020. ISAs return on equity for the barrel was affected by the liability management transaction effect that did not impact the group results due to the extent that it corresponds to an event prior to the acquisition. And therefore it was registered as ugly. Year to date, EBITDA margin for the Eco Patrol Group was 46.7%. Among the highest levels historically surpassing pre-pandemic levels. The leverage ratio of the Eco Patrol Group is similar to 2020 levels when incorporating ISAs debt and one month EBITDA. Normalizing with this EBITDA for the last 12 months, the indicator would have been 2.4 times. Please turn to the following slide to see the main highlights of the commercial strategy and its contribution to the financial results. The commercial strategy has been fundamental to the successful capture of value in the current environment. The stable quality of our blends, supply reliability and contractual flexibility are fundamental to the corporate strategy. As of September, 2021, the realization price of our crude basket increased from representing 76% to 94% as compared to the average rent price for the same period in 2020. It is worth highlighting the increase in barrels delivered to destinations such as South Korea, India, Brunei, Sweden, and the U.S. Gulf of Mexico, going from 17% in 3Q 2020 to 37.5% in 3Q 2021 in volumetric terms. This strategy has allowed a higher commercial margin as compared to shipments sold and delivered at the inaudible. Likewise, we continued to maximize the value of crude oil and products through asset-backed trading strategies with an incremental benefit of $47 million by the end of September, almost twice the amount achieved during full year 2020. We estimate that so far this year, the commercial effort has contributed around $339 million. Equivalent to a dollar and 19 cents per barrel. To the Eco Patrol's Group EBITDA. As a result of export strategies, purchase of new crudes for the refineries, benefits from using our crudes and savings from energy efficiencies among others. Sales of gas and LPG, a key element of the strategy contributed almost $15 per barrel to the EBITDA, proving the relevance of this product within the company's results. Let's turn to the next slide please. Organic investment as of N3Q amounted to nearly $2.2 billion showing an important recovery versus the previous year, despite global supply chain disruptions, public unrest in certain areas of our operation and longer regulatory permitting lead times. The upstream segment accounted for 77% of total organic CapEx, with a focus on increasing production on reserves. While 23% went to the midstream downstream and corporate segments. By the end of the year, we expect to invest between $3.3 and $3.5 billion. CapEx execution for the fourth quarter will be focused on an increase in drilling rigs directly operated by Eco Patrol, in securing the arrival and materials with supply delays, boosting activity in Permian Eco Patrol, America and Okol and an increase in activity in the refineries. As for ISAs CapEx, its cumulative