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Unaudited Condensed Consolidated Interim Statements of Cash Flows - BRL (R$) R$ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
Cash flow from operating activities |  |
Profit before income tax and social contribution | R$ 1,323,860 | R$ 1,132,945
Adjustments for: |  |
Depreciation and amortization | 773,785 | 657,145
Residual value of property, plant and equipment, intangible assets and investment properties written-off | 918 | 3,515
Allowance for doubtful accounts | 190,518 | 162,805
Provisions and inflation adjustment of provisions | 83,945 | 70,031
Interest calculated on borrowings and financing payable | 344,775 | 316,805
Inflation adjustment and exchange (losses) gains on borrowings and financing | 47,701 | (13,316)
Interest and inflation adjustments on liabilities | 5,271 | 6,915
Interest and inflation adjustments on assets | (60,490) | (28,976)
Finance charges from customers | (109,237) | (95,653)
Construction margin on intangible assets arising from concession agreements | (30,055) | (26,519)
Provision for Consent Decree (TAC) and Knowledge Retention Program (PRC) | (107,796) | (345)
Equity results of investments in affiliaties | (8,893) | (6,334)
Interest and monetary adjustments on PPP | 145,823 | 123,045
Transfer to the São Paulo Municipal Government | 174,673 | 155,387
Pension plan obligations | 48,879 | 51,921
Other adjustments | 4,346 | 4,119
Total Adjustments | 2,828,023 | 2,513,490
Changes in assets |  |
Trade receivables | (154,632) | (183,680)
Accounts receivable from related parties | 6,553 | 10,172
Inventories | (36,158) | 6,951
Recoverable taxes | 166,474 | (23,531)
Escrow deposits | 12,497 | (742)
Other assets | (41,024) | (33,323)
Changes in liabilities |  |
Trade payables and contractors | (419,392) | (414,033)
Services payable | (86,703) | (274,097)
Accrued payroll and related taxes | 33,630 | (2,630)
Taxes and contributions payable | (85,314) | (225,360)
Deferred Cofins and Pasep | 5,168 | 1,591
Provisions | (47,176) | (31,604)
Pension plan obligations | (60,520) | (58,324)
Other liabilities | 74,993 | (232,389)
Cash generated from operations | (631,604) | (1,460,999)
Interest paid | (473,596) | (543,850)
Income tax and social contribution paid | (325,403) | (113,335)
Net cash generated from operating activities | 1,397,420 | 395,306
Cash flows from investing activities |  |
Acquisition of contract assets and intangible assets | (571,410) | (570,332)
Restricted cash | 9,250 | (10,827)
Financial investments | (1,706,738) | 28,560
Purchase of property, plant and equipment | (15,911) | (30,954)
Net cash used in investing activities | (2,284,809) | (583,553)
Cash flows from financing activities |  |
Proceeds from loans | 2,939,695 | 121,611
Payment of loans | (660,026) | (716,239)
Public-Private Partnership - PPP | (209,734) | (208,764)
Program Contract Commitments | (1,639) | (39,396)
Net cash generated by (used in) financing activities | 2,068,296 | (842,788)
Increase / (decrease) in cash and cash equivalents | 1,180,907 | (1,031,035)
Represented by: |  |
Cash and cash equivalents at the beginning of the period | 838,484 | 1,867,485
Cash and cash equivalents at the end of the period | 2,019,391 | 836,450
Increase / (decrease) in cash and cash equivalents | R$ 1,180,907 | R$ (1,031,035)

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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_14_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard -URIDate 2023-03-23 + Details
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