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Operating segment information (Tables)

12 Months Ended

Dec. 31, 2022

Operating Segment Information

Schedule of operating segment information


		2022
		Sanitation (i)				Reconciliation to the financial statements (ii)				Balance as per financial statements
Gross operating revenue			18,629,959				4,863,752				23,493,711
Gross sales deductions			(1,437,991	)			—				(1,437,991	)
Net operating revenue			17,191,968				4,863,752				22,055,720
Costs, selling, general and administrative expenses			(12,689,051	)			(4,754,383	)			(17,443,434	)
Income from operations before other operating expenses, net and equity accounting			4,502,917				109,369				4,612,286
Other operating income / (expenses), net											8,327
Equity accounting											24,551
Financial result, net											(372,414	)
Income from operations before taxes											4,272,750
Depreciation and amortization			(2,450,849	)			—				(2,450,849	)

Result

		2021
		Sanitation (i)				Reconciliation to the financial statements (ii)				Balance as per financial statements
Gross operating revenue			16,304,206				4,376,739				20,680,945
Gross sales deductions			(1,189,884	)			—				(1,189,884	)
Net operating revenue			15,114,322				4,376,739				19,491,061
Costs, selling, general and administrative expenses			(11,115,383	)			(4,278,337	)			(15,393,720	)
Income from operations before other operating expenses, net and equity accounting			3,998,939				98,402				4,097,341
Other operating income / (expenses), net											(21,841	)
Equity accounting											22,079
Financial result, net											(927,423	)
Income from operations before taxes											3,170,156
Depreciation and amortization			(2,253,322	)			—				(2,253,322	)

(i)	See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information;

(ii)	Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC 12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over time. See Note 14 (b).

Result

		2020
		Sanitation (i)				Reconciliation to the financial statements (ii)				Balance as per financial statements
Gross operating revenue			15,157,780				3,716,616				18,874,396
Gross sales deductions			(1,076,855	)			—				(1,076,855	)
Net operating revenue			14,080,925				3,716,616				17,797,541
Costs, selling, general and administrative expenses			(9,796,821	)			(3,630,139	)			(13,426,960	)
Income from operations before other operating expenses, net and equity accounting			4,284,104				86,477				4,370,581
Other operating income / (expenses), net											107,656
Equity accounting											14,136
Financial result, net											(3,166,371	)
Income from operations before taxes											1,326,002
Depreciation and amortization			(2,037,112	)			—				(2,037,112	)

(i)	See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information;

(ii)	Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC 12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over time. See Note 14 (b).