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v3.26.1

Income taxes - Schedule of Income Tax and Social Contribution Expense (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2026 | Jun. 30, 2025 | Jun. 30, 2026 | Jun. 30, 2025
Major components of tax expense (income) [abstract] |  |  |  |
Profit (loss) before taxes | $ (222,084) | $ 736,497 | $ 86,609 | $ 1,430,601
Brazilian statutory corporate tax rate | (34.00%) | (34.00%) | (34.00%) | (34.00%)
Expected tax expense (benefit) | $ 75,509 | $ (250,409) | $ (29,447) | $ (486,404)
Adjustments to reconcile taxable income tax expense (benefit): |  |  |  |
Share of profit of equity-accounted investees | (42,466) | 2,659 | 4,596 | 3,589
Non-taxable tax benefits | 63,081 | 56,103 | 120,833 | 107,024
Difference of tax rates on taxable income from foreign subsidiaries | (25,797) | 22,259 | (20,070) | 46,964
Profits taxed by-foreign jurisdictions | 7,836 | 30,683 | (14,725) | (81,997)
Current year deferred taxes not recognized and deferred taxes recognized from prior years | 35,452 | (26,104) | (14,948) | 76,067
Non-taxable interest - Foreign subsidiaries | 3,281 | 3,145 | 6,581 | 6,263
Donations and social programs | (1,054) | 0 | (1,827) | 0
SELIC interest on tax credits | 504 | 3,693 | 1,306 | 31,315
Brazilian tax incentive law - Lei do Bem | 0 | 1,397 | 0 | 1,397
Other permanent differences | 9,562 | 14,391 | 6,507 | 15,829
Current and deferred income tax benefit (expense) | 125,909 | (142,183) | 58,806 | (279,953)
Current income tax | (18,101) | (165,666) | (51,871) | (390,457)
Deferred income tax | 144,010 | 23,483 | 110,677 | 110,504
TOTAL INCOME TAXES | $ 125,909 | $ (142,183) | $ 58,806 | $ (279,953)
Effective income tax rate | (56.69%) | (19.31%) | 67.90% | (19.57%)

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