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v3.25.1

Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Cash flow from operating activities |  |  |
Profit before income tax and social contribution | R$ 13,642,808 | R$ 4,753,984 | R$ 4,272,750
Adjustments for: |  |  |
Depreciation and amortization | 2,676,642 | 2,790,586 | 2,450,849
Residual value of property, plant and equipment, intangible assets, contract assets and investment properties written-off | 171,173 | 8,354 | 10,110
Bad debt expense | 557,789 | 652,920 | 782,057
Provisions and inflation adjustment of provisions | 801,179 | 458,889 | 630,689
Interest calculated on borrowings and financing payable | 1,655,765 | 1,314,359 | 1,091,592
Inflation adjustment and exchange (losses) gains on borrowings and financing | 659,475 | (163,322) | (301,716)
Market value adjustment of financings (fair value hedge) | 34,388 |  |
Interest and inflation adjustments, net | (237,617) | (79,232) | (377,832)
Finance charges from customers | (437,811) | (374,902) | (328,486)
Construction margin on intangible assets arising from concession agreements | (139,976) | (125,603) | (109,369)
Provision for Consent Decree (TAC), Knowledge Retention Program (PRC), Incentivized Dismissal Program (PDI), and Voluntary Dismissal Program (PDV) | 354,078 | 356,300 | (1,238)
Equity accounting | (35,322) | (32,393) | (24,551)
Interest and monetary adjustments on PPP | 589,330 | 1,001,078 | 489,197
Transfer to the São Paulo Municipal Government | 309,807 | 195,874 | 167,714
Pension plan obligations | 161,505 | 238,751 | 183,262
Adjustment for the reclassification of derivative financial instruments | (324,778) |  |
Financial asset adjustment (indemnities) | (9,151,310) |  |
Deferred PIS/Cofins on financial assets (indemnity) | 822,482 |  |
Other adjustments | 108,901 | 21,997 | 15,488
Total Adjustments | 12,218,508 | 11,017,640 | 8,950,516
Changes in assets |  |  |
Trade receivables | (442,312) | (835,324) | (489,885)
Accounts receivable from related parties | (25,429) | (4,553) | (295,091)
Inventories | (13,785) | 38,239 | (10,741)
Recoverable taxes | (306,163) | (251,741) | 33,198
Escrow deposits | 50,547 | 72,469 | 5,348
Other assets | (2,668) | 36,091 | 18,264
Changes in liabilities |  |  |
Trade payables and contractors | (437,694) | (394,188) | (220,462)
Services payable | 377,968 | (168,384) | 86,501
Accrued payroll and related taxes | 77,973 | 19,377 | 73,126
Taxes and contributions payable | 265,189 | 186,810 | 120,853
Deferred PIS/Cofins | 131,225 | 4,374 | 267
Provisions | (185,932) | (243,241) | (468,398)
Pension plan obligations | (227,233) | (249,488) | (239,174)
Other liabilities | (335,726) | (868,699) | (722,549)
Cash generated from operations | 11,144,468 | 8,359,382 | 6,841,773
Interest paid | (1,976,694) | (1,936,419) | (1,505,488)
Income tax and social contribution paid | (1,763,206) | (1,568,611) | (1,368,686)
Net cash generated from operating activities | 7,404,568 | 4,854,352 | 3,967,599
Cash flows from investing activities |  |  |
Acquisition of contract assets and intangible assets | (7,929,946) | (3,991,325) | (3,550,537)
Restricted cash | 17,229 | (17,470) | (9,007)
Financial invesments – investment | (6,456,564) | (1,559,808) | (426,171)
Financial invesments – redemption | 5,303,658 | 816,965 | 1,181,683
Financial invesments – non-current | (769,057) |  |
Additions to investments | (40,234) | (6,625) | (648)
Purchase of property, plant and equipment | (100,728) | (147,249) | (73,668)
Net cash used in investing activities | (9,975,642) | (4,905,512) | (2,878,348)
Cash flows from financing activities |  |  |
Borrowings and financing |  |  |
Funding | 6,870,754 | 2,371,111 | 2,807,026
Amortization payment | (2,246,263) | (1,771,090) | (1,536,724)
Payment of interest on capital | (928,851) | (823,671) | (603,541)
Public-Private Partnership - PPP | (569,725) | (673,645) | (590,201)
Program Contract Commitments | (35,497) | (81,357) | (16,255)
Derivative financial instruments received | 324,778 |  |
Capital increase |  | 811 |
Net cash generated by (used in) financing activities | 3,415,196 | (977,841) | 60,305
Increase / (decrease) in cash and cash equivalents | 844,122 | (1,029,001) | 1,149,556
Represented by: |  |  |
Cash and cash equivalents at the beginning of the year | 838,484 | 1,867,485 | 717,929
Cash and cash equivalents at the end of the year | R$ 1,682,606 | R$ 838,484 | R$ 1,867,485

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