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Segment information | 6 Months Ended
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Jun. 30, 2024
Notes and other explanatory information [abstract] |
Disclosure of entity's operating segments [text block] | 28 SEGMENT INFORMATION 28.1 Criteria for identifying operating segments The Board of Directors and Board of Statutory Executive Officers evaluates the performance of the Company’s business segments through EBITDA. The operating segments defined by the Company’s management are set forth below: i)Pulp: comprised of the production and sale of hardwood eucalyptus pulp and fluff pulp, mainly to supply the foreign market. ii)Paper: comprises the production and sale of paper to meet the demands of both the domestic and foreign markets. Consumer goods (tissue) sales are classified under this segment due to their immateriality. Information related to total assets by reportable segment is not disclosed, as it is not included in the set of information made available to the Company’s management, which makes investment decisions and determines the allocation of resources on a consolidated basis. In addition, with respect to geographical information related to non-current assets, the Company does not disclose such information, as all property, plant and equipment, biological and intangible assets are in Brazil. 28.2 Information of operating segments
| 06/30/2024
| Pulp |  | Paper |  | Total
Net sales | 16,594,855 |  |  | 4,357,883 |  |  | 20,952,738 |
Domestic market (Brazil) | 1,049,948 |  |  | 3,311,970 |  |  | 4,361,918 |
Foreign market | 15,544,907 |  |  | 1,045,913 |  |  | 16,590,820 |
EBITDA (1) | 9,742,936 |  |  | 1,533,716 |  |  | 11,276,652 |
Depreciation, depletion and amortization |  |  |  |  | (4,110,780) |
Operating profit before net financial income (“EBIT”) (2) |  |  |  |  | 7,165,872 |
EBITDA margin (%) | 58.71% |  | 35.19% |  | 53.82%
(1)EBITDA (Earnings Before Interest, Tax, Depreciation and Amortization). (2)EBIT (Earnings Before Interest and Tax).
| 06/30/2023
| Pulp |  | Paper |  | Total
Net sales | 16,302,347 |  |  | 4,133,670 |  |  | 20,436,017 |
Domestic market (Brazil) | 1,249,493 |  |  | 2,971,910 |  |  | 4,221,403 |
Foreign market | 15,052,854 |  |  | 1,161,760 |  |  | 16,214,614 |
EBITDA (1) | 9,155,697 |  |  | 1,812,784 |  |  | 10,968,481 |
Depreciation, depletion and amortization |  |  |  |  |  |  | (3,593,516) |
Operating profit before net financial income (“EBIT”) (2) |  |  |  |  |  |  | 7,374,965 |
EBITDA margin (%) | 56.16% |  | 43.85% |  | 53.67%
(1)EBITDA (Earnings Before Interest, Tax, Depreciation and Amortization). (2)EBIT (Earnings Before Interest and Tax). 28.3 Net sales by product
Products |  | 06/30/2024 |  | 06/30/2023
Market pulp (1) |  | 16,594,855 |  |  | 16,302,347 |
Printing and writing paper (2) |  | 3,738,388 |  |  | 3,384,698 |
Paperboard |  | 586,651 |  |  | 708,576 |
Other |  | 32,844 |  |  | 40,396 |
|  | 20,952,738 |  |  | 20,436,017 |
(1)Net sales of fluff pulp represent 0.7% of total net sales, and therefore were included in market pulp net sales. (0.8% as at June 30, 2023). (2)Net sales of tissue represent 6.3% of total net sales, and therefore were included in printing and writing paper net sales. (3.1% as at June 30, 2023). 28.4 Goodwill based on expected future profitability The goodwill based on expected future profitability arising from the business combination was allocated to the disclosable segments, which correspond to the Company's cash-generating units (“CGUs”), considering the economic benefits generated by such intangible assets. The allocation of goodwill is set out below:
|  | 06/30/2024 |  | 12/31/2023
Pulp |  | 7,897,051 |  |  | 7,897,051 |
Paper |  | 290,191 |  |  | 290,191 |
|  | 8,187,242 |  |  | 8,187,242 |

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- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2023-03-23 + Details
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