XML 42 R25.htm IDEA: XBRL DOCUMENT
v3.26.1

Provisions for legal proceedings | 6 Months Ended
--- | ---
Jun. 30, 2026
Legal proceedings provision [abstract] |
Provisions for legal proceedings | Provisions for legal proceedings The Group is party to several lawsuits arising in the ordinary course of business for which provisions are recognized for those deemed probable based on estimated costs determined by management as follows: Breakdown:
| June 30, 2026 |  | December 31, 2025
Current liabilities | 220,431 |  |  | 159,217 |
Non-current liabilities | 223,544 |  |  | 209,358 |
| 443,975 |  |  | 368,575 |
| June 30, 2026 |  | June 30, 2025
| Labor |  | Civil |  | Tax and Social Security |  | Total |  | Labor |  | Civil |  | Tax and Social Security |  | Total
Brazil |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance | 97,504 |  |  | 59,075 |  |  | 52,701 |  |  | 209,280 |  |  | 87,075 |  |  | 59,796 |  |  | 68,516 |  |  | 215,387 |
Additions, reversals and changes in estimates | 49,757 |  |  | 19,791 |  |  | (1,837) |  |  | 67,711 |  |  | 25,136 |  |  | 5,202 |  |  | (20,130) |  |  | 10,208 |
Payments | (53,428) |  |  | (21,463) |  |  | (4,059) |  |  | (78,950) |  |  | (29,560) |  |  | (14,978) |  |  | (2,104) |  |  | (46,642) |
Indexation | 7,261 |  |  | 2,251 |  |  | 2,863 |  |  | 12,375 |  |  | 4,872 |  |  | 3,446 |  |  | (5,135) |  |  | 3,183 |
Exchange rate variation | 6,151 |  |  | 3,674 |  |  | 3,249 |  |  | 13,074 |  |  | 11,748 |  |  | 7,760 |  |  | 8,212 |  |  | 27,720 |
Closing balance | 107,245 |  |  | 63,328 |  |  | 52,917 |  |  | 223,490 |  |  | 99,271 |  |  | 61,226 |  |  | 49,359 |  |  | 209,856 |
USA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance | — |  |  | 71,017 |  |  | 88,200 |  |  | 159,217 |  |  | — |  |  | 280,804 |  |  | — |  |  | 280,804 |
Additions, reversals and changes in estimates | — |  |  | 209,981 |  |  | — |  |  | 209,981 |  |  | — |  |  | 139,038 |  |  | — |  |  | 139,038 |
Payments | — |  |  | (148,767) |  |  | — |  |  | (148,767) |  |  | — |  |  | (261,211) |  |  | — |  |  | (261,211) |
Closing balance | — |  |  | 132,231 |  |  | 88,200 |  |  | 220,431 |  |  | — |  |  | 158,631 |  |  | — |  |  | 158,631 |
Others jurisdictions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance | 69 |  |  | — |  |  | 9 |  |  | 78 |  |  | 52 |  |  | 44 |  |  | 1,176 |  |  | 1,272 |
Additions, reversals and changes in estimates | 19 |  |  | — |  |  | — |  |  | 19 |  |  | (3) |  |  | (2) |  |  | (38) |  |  | (43) |
Payments | (41) |  |  | — |  |  | — |  |  | (41) |  |  | — |  |  | (24) |  |  | (508) |  |  | (532) |
Exchange rate variation | (2) |  |  | — |  |  | — |  |  | (2) |  |  | 6 |  |  | — |  |  | 131 |  |  | 137 |
Closing balance | 45 |  |  | — |  |  | 9 |  |  | 54 |  |  | 55 |  |  | 18 |  |  | 761 |  |  | 834 |
Total | 107,290 |  |  | 195,559 |  |  | 141,126 |  |  | 443,975 |  |  | 99,326 |  |  | 219,875 |  |  | 50,120 |  |  | 369,321 |
Legal proceedings (possible loss): In the six-month period ended June 30, 2026, the Company did not identify any significant changes in the amount of the legal proceedings which the probability of loss is considered possible. Brazil a.Profits Abroad There were no significant changes during the six-month period ended June 30, 2026 regarding the tax assessments related to the taxation of foreign profits and the related IRPJ and CSLL matters, compared to the information disclosed in the Group’s annual consolidated financial statements as of December 31, 2025.

X
- Definition The disclosure of provisions. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfProvisionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_LegalProceedingsProvisionAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration