XML 118 R102.htm IDEA: XBRL DOCUMENT v3.25.4

INTANGIBLES (Details) - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	R$ 12,530.7
Intangible assets, final balance	11,042.7	R$ 12,530.7
Brand names [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	7,386.3
Intangible assets, final balance	6,465.9	7,386.3
Intangibles [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	1,514.2
Intangible assets, final balance	1,392.7	1,514.2
Computer software [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	3,254.0
Intangible assets, final balance	2,865.5	3,254.0
Others [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	376.2
Intangible assets, final balance	318.6	376.2
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	12,530.7	10,041.7
Effects of movements in foreign exchange in the balance sheet	(1,682.2)	1,115.8
Effect of application of IAS 29 (hyperinflation)	588.9	1,737.2
Additions	475.3	507.7
Amortization	(902.8)	(847.0)
Disposal	(0.3)	(0.5)
Transfers	51.5	(24.2)
Reclassified to assets held for sale	(18.4)
Intangible assets, final balance	11,042.7	12,530.7
Acquisition cost	19,112.7	20,502.9
Depreciation	(8,070.0)	(7,972.2)
Gross carrying amount [member] | Brand names [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	7,386.2	5,207.1
Effects of movements in foreign exchange in the balance sheet	(1,382.5)	824.2
Effect of application of IAS 29 (hyperinflation)	473.1	1,428.7
Additions
Amortization
Disposal
Transfers	(0.4)	(73.8)
Reclassified to assets held for sale	(10.6)
Intangible assets, final balance	6,465.8	7,386.2
Acquisition cost	6,465.9	7,386.3
Depreciation
Gross carrying amount [member] | Intangibles [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	1,514.1	1,350.8
Effects of movements in foreign exchange in the balance sheet	(94.2)	214.7
Effect of application of IAS 29 (hyperinflation)
Additions
Amortization	(53.4)	(51.4)
Disposal
Transfers	26.1
Reclassified to assets held for sale
Intangible assets, final balance	1,392.6	1,514.1
Acquisition cost	4,143.7	4,417.8
Depreciation	(2,751.0)	(2,903.6)
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	3,253.9	2,404.8
Effects of movements in foreign exchange in the balance sheet	(172.4)	43.4
Effect of application of IAS 29 (hyperinflation)	104.7	284.4
Additions		3.0
Amortization	(831.2)	(759.1)
Disposal	(0.3)	(0.5)
Transfers	510.7	1,277.9
Reclassified to assets held for sale
Intangible assets, final balance	2,865.4	3,253.9
Acquisition cost	7,308.4	7,128.6
Depreciation	(4,442.9)	(3,874.6)
Gross carrying amount [member] | Others [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning balance	376.5	1,079.0
Effects of movements in foreign exchange in the balance sheet	(33.1)	33.5
Effect of application of IAS 29 (hyperinflation)	11.1	24.1
Additions	475.3	504.7
Amortization	(18.2)	(36.5)
Disposal
Transfers	(484.9)	(1,228.3)
Reclassified to assets held for sale	(7.8)
Intangible assets, final balance	318.9	376.5
Acquisition cost	1,194.7	1,570.2
Depreciation	R$ (876.1)	R$ (1,194.0)

X

- References

No definition available.

+ Details

Name:	abev_DepreciationExpenses
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	abev_DisposalsIntangibleAssetOtherThanGoodwill
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	abev_IfrsStatementLineItems
Namespace Prefix:	abev_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	abev_IntangibleAssetsOtherThanGoodwillAdjustmentDueToAdoptionOfAccountingPronouncement
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	abev_ReclassifiedToAssetsHeldForSale
Namespace Prefix:	abev_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2024-01-01
-Paragraph 118
-Subparagraph e
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2024-01-01
-Paragraph 118
-Subparagraph e
-Clause vi
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vi&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2024-01-01
-Paragraph 118
-Subparagraph e
-Clause vii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 38
-IssueDate 2024-01-01
-Paragraph 118
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2024-01-01
-Paragraph 118
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 54
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_IntangibleAssetsOtherThanGoodwill
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_InterestCostsCapitalised
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_BrandNamesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=abev_IntangiblesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=abev_OthersMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: