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Taxes (Tables) | 6 Months Ended
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Jun. 30, 2025
Taxes |
Schedule of income taxes |
Schedule of income taxes |  |  |  |  |  |
| Current assets | Current liabilities | Non-current liabilities
| 06.30.2025 | 12.31.2024 | 06.30.2025 | 12.31.2024 | 06.30.2025 | 12.31.2024
Taxes in Brazil |  |  |  |  |  |
Income taxes (1) | 634 | 405 | 35 | 698 | 384 | 330
Income taxes - Tax settlement programs | − | − | 58 | 49 | 207 | 200
| 634 | 405 | 93 | 747 | 591 | 530
Taxes abroad (1) | 1 | 6 | 563 | 653 | − | −
Total | 635 | 411 | 656 | 1,400 | 591 | 530
(1) It includes uncertain tax treatments (see note 12.1.1).
Schedule of statutory income tax rate and effective income tax rate |
Schedule of statutory income tax rate and effective income tax rate |  |  |  |
| Jan-Jun/2025 | Jan-Jun/2024 | Apr-Jun/2025 | Apr-Jun/2024
Net income (loss) before income taxes | 15,517 | 6,600 | 6,411 | (352)
Nominal income taxes computed based on Brazilian statutory corporate tax rates (34%) | (5,275) | (2,243) | (2,179) | 120
Adjustments to arrive at the effective tax rate: |  |  |  |
Tax benefits from the deduction of interest on capital distributions | 465 | 508 | 465 | 508
Different jurisdictional tax rates for companies abroad | 464 | 527 | 229 | 240
Brazilian income taxes on income of companies incorporated outside Brazil (1) | (111) | (142) | (41) | (92)
Tax incentives | 95 | 9 | 66 | (22)
Effects of the global minimum tax | (109) | - | (56) | -
Internal transfer prices adjustments for operations between related parties abroad | (165) | - | (86) | -
Tax loss carryforwards (unrecognized tax losses) | 1 | 83 | - | 27
Enrollment in the tax settlement program | - | (155) | - | (155)
Post-employment benefits | (208) | (652) | (94) | (531)
Results of equity-accounted investments in Brazil and abroad | 43 | (132) | 15 | (97)
Non-incidence of income taxes on indexation (Selic interest rate) of undue paid taxes | 30 | 48 | 17 | 27
Others | 5 | 29 | 10 | 2
Income taxes | (4,765) | (2,120) | (1,654) | 27
Deferred income taxes | (2,341) | 1,405 | (1,126) | 1,070
Current income taxes | (2,424) | (3,525) | (528) | (1,043)
Effective tax rate of income taxes | 30.7% | 32.1% | 25.8% | 7.7%
(1) It relates to Brazilian income taxes on earnings of offshore investees, as established by Law No. 12,973/2014.
Schedule of changes in the deferred income taxes |
Schedule of changes in the deferred income taxes |  |
| Jan-Jun/2025 | Jan-Jun/2024
Opening balance | (548) | (9,945)
Recognized in the statement of income for the period | (2,341) | 1,405
Recognized in shareholders’ equity | (3,238) | 2,499
Translation adjustment | (446) | 1,066
Use of tax loss carryforwards | (43) | (1)
Others | 19 | (3)
Closing balance | (6,597) | (4,979)
Schedule of composition of deferred tax assets and liabilities |
Schedule of composition of deferred tax assets and liabilities |  |  |
Nature | Realization basis | 06.30.2025 | 12.31.2024
PP&E - Exploration and decommissioning costs | Depreciation, amortization and write-offs of assets | (6,730) | (6,286)
PP&E - Impairment | Amortization, impairment reversals and write-offs of assets | 3,958 | 3,462
PP&E - Right-of-use assets | Depreciation, amortization and write-offs of assets | (12,567) | (8,518)
PP&E - depreciation methods and capitalized borrowing costs | Depreciation, amortization and write-offs of assets | (18,593) | (16,043)
Loans, trade and other receivables / payables and financing | Payments, receipts and considerations | (1,085) | 2,636
Leasings | Appropriation of the considerations | 13,536 | 10,829
Provision for decommissioning costs | Payments and use of provisions | 10,321 | 9,118
Provision for legal proceedings | Payments and use of provisions | 928 | 818
Tax loss carryforwards | Taxable income compensation | 995 | 976
Inventories | Sales, write-downs and losses | 491 | 424
Employee Benefits | Payments and use of provisions | 1,354 | 1,191
Others |  | 795 | 845
Total |  | (6,597) | (548)
Deferred tax assets |  | 1,005 | 922
Deferred tax liabilities |  | (7,602) | (1,470)
Schedule of recovery reversal of net deferred tax assets and liabilities |
Schedule of recovery reversal of net deferred tax assets and liabilities |  |  |  |  |  |  |  |
| Current assets | Non-current assets | Current liabilities | Non-current liabilities (1)
| 06.30.2025 | 12.31.2024 | 06.30.2025 | 12.31.2024 | 06.30.2025 | 12.31.2024 | 06.30.2025 | 12.31.2024
Taxes in Brazil |  |  |  |  |  |  |  |
Current / Non-current ICMS (VAT) | 567 | 461 | 684 | 599 | 1,209 | 916 | − | −
Current / Non-current PIS and COFINS (2) | 586 | 1,043 | 2,607 | 2,044 | 413 | 373 | 173 | 134
Claim to recover PIS and COFINS | − | − | 663 | 590 | − | − | − | −
Production taxes | − | − | − | − | 1,570 | 1,509 | 78 | 87
Withholding income taxes | − | − | − | − | 117 | 294 | − | −
Others | 49 | 45 | 390 | 344 | 232 | 169 | 91 | 80
Total in Brazil | 1,202 | 1,549 | 4,344 | 3,577 | 3,541 | 3,261 | 342 | 301
Taxes abroad | 5 | 6 | 38 | 24 | 12 | 23 | − | −
Total | 1,207 | 1,555 | 4,382 | 3,601 | 3,553 | 3,284 | 342 | 301
(1) Other non-current taxes are classified within other non-current liabilities in the statement of financial position.
(2) In January and February 2025, the Company used credits arising from the tax settlement program which the Company enrolled in June 2024, which ended legal disputes over relevant litigation related to the incidence of taxes on remittances abroad, to compensate tax debts.
Schedule of effects tax transaction in the statement of income |
Schedule of effects tax transaction in the statement of income |
Other taxes | 790
Net finance income (expense) | 2,149
Income taxes | (854)
Total effect on the statement of income | 2,085

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