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SHAREHOLDERS' EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of classes of share capital [abstract] |
Schedule of share capital | The breakdown of the share capital is as set out below:
|  | 12/31/2024 |  | 12/31/2023
|  | Quantity |  | (%) |  | Quantity |  | (%)
Controlling Shareholders |  |  |  |  |  |  |  |
Suzano Holding S.A. |  | 367,612,329 |  |  | 29.08 |  |  | 367,612,329 |  | 27.76 |
Controller |  | 196,065,636 |  |  | 15.51 |  |  | 196,065,636 |  | 14.81 |
Managements and related persons |  | 32,784,440 |  |  | 2.59 |  |  | 32,105,783 |  | 2.42 |
Alden Fundo de Investimento em Ações |  | 26,154,744 |  |  | 2.07 |  |  | 26,154,744 |  | 1.98 |
|  | 622,617,149 |  |  | 49.25 |  |  | 621,938,492 |  | 46.97
Treasury (Note 24.2) |  | 24,875,787 |  |  | 1.97 |  |  | 34,765,600 |  | 2.63 |
Other shareholders |  | 616,624,679 |  |  | 48.78 |  |  | 667,413,523 |  | 50.40 |
|  | 1,264,117,615 |  |  | 100.00 |  |  | 1,324,117,615 |  | 100.00
Schedule of calculation of mandatory minimum dividends | In the year ended December 31, 2023, based on the criteria defined in the bylaws, mandatory minimum dividends were determined in accordance with item (ii) above, as set forth below:
|  | 12/31/2023
Accounting EBITDA |  | 19,537,398 |
Adjustments to EBITDA |  | (1,264,428) |
Adjusted EBTIDA |  | 18,272,970
Capex Maintenance (Sustain) |  | (6,706,367) |
GCO = Adjusted EBTIDA - Capex Maintenance |  | 11,566,603
Dividends (10%) - Art. 26, "c" of the Bylaws |  | 1,156,660
Interest on own capital distributed and dividends |  | 1,500,000 |
Withholding income tax |  | (190,119) |
Interest on own capital distributed in excess (1) |  | (153,221) |
(1) Considering that the distribution of Interest on own capital in the year ending in 2023 exceeded the minimum mandatory dividends, the Company does not expect to propose additional dividends at the next shareholders' meeting.
Schedule of other reserves | These are changes that occur in shareholders' equity arising from transactions and other events that do not originate with shareholders and are disclosed net of tax effects, as set forth below:
|  | Debenture conversion 5th issue |  | Actuarial loss |  | Exchange variation and fair value of financial assets |  | Exchange variation on conversion of financial statements of foreign subsidiaries |  | Deemed cost |  | Total
Balances at December 31, 2022 |  | (45,746) |  |  | (144,799) |  |  | 2,163 |  |  | 3,218 |  |  | 1,904,680 |  |  | 1,719,516 |
Actuarial loss |  |  |  |  | (84,828) |  |  |  |  |  |  |  |  |  |  |  | (84,828) |
Loss on conversion of financial assets and fair value |  |  |  |  |  |  |  | (865) |  |  |  |  |  |  |  |  | (865) |
Gain on conversion of financial statements and on foreign investments |  |  |  |  |  |  |  |  |  |  | 5,178 |  |  |  |  |  | 5,178 |
Partial realization of deemed cost, net of taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | (100,705) |  |  | (100,705) |
Balances at December 31, 2023 |  | (45,746) |  |  | (229,627) |  |  | 1,298 |  |  | 8,396 |  |  | 1,803,975 |  |  | 1,538,296 |
Actuarial loss |  |  |  |  | 90,931 |  |  |  |  |  |  |  |  |  |  |  | 90,931 |
Loss on conversion of financial assets and fair value |  |  |  |  |  |  |  | (364,231) |  |  |  |  |  |  |  |  | (364,231) |
Gain on conversion of financial statements and on foreign investments |  |  |  |  |  |  |  |  |  |  | 163,185 |  |  |  |  |  | 163,185 |
Partial realization of deemed cost, net of taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | (79,385) |  |  | (79,385) |
Balances at December 31, 2024 |  | (45,746) |  |  | (138,696) |  |  | (362,933) |  |  | 171,580 |  |  | 1,724,590 |  |  | 1,348,796 |
Schedule of treasury shares |
|  | Quantity |  | Average cost per share |  | Historical value |  | Market value
Balances at December 31, 2022 |  | 51,911,569 |  | 40.84 |  | 2,120,324 |  | 2,504,214
Repurchase |  | 20,000,000 |  |  | 44.05 |  |  | 880,914 |  |  | 880,914 |
Canceled |  | (37,145,969) |  |  | 40.84 |  |  | (1,517,224) |  |  | (1,570,532) |
Balances at December 31, 2023 |  | 34,765,600 |  | 42.69 |  | 1,484,014 |  | 1,934,010
Exercised (note 22.2) |  | (1,005,113) |  |  | 47.55 |  |  | (47,794) |  |  | (54,213) |
Repurchase |  | 51,115,300 |  |  | 54.91 |  |  | 2,806,764 |  |  | 2,806,764 |
Canceled |  | (60,000,000) |  |  | 48.40 |  |  | (2,903,787) |  |  | (3,238,200) |
Balances at December 31, 2024 |  | 24,875,787 |  |  | 53.84 |  |  | 1,339,197 |  |  | 1,536,826 |
Schedule of result absorption | 24.6 Distribution of results
|  | Limit on share capital % |  | Distribution of results |  | Reserve balances
|  |  |  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2024 |  | 12/31/2023
Realization of deemed cost, net of taxes |  |  |  | (79,385) |  |  | (100,705) |  |  |  |  |  |  |
Tax incentive reserve |  |  |  | 321,671 |  |  | 118,959 |  |  | 1,319,908 |  |  | 998,237 |
Legal reserve |  | 20.00 | % |  |  |  |  | 443,010 |  |  | 1,847,109 |  |  | 1,847,109 |
Capital increase reserve |  | 80.00 | % |  |  |  |  | 10,911,226 |  |  | 2,807,632 |  |  | 15,670,952 |
Special statutory reserve |  | 20.00 | % |  |  |  |  | 1,212,358 |  |  | 1,847,109 |  |  | 1,887,576 |
Investments reserve |  |  |  | (7,315,184) |  |  |  |  |  | 5,157,140 |  |  | 14,972,324 |
Capital reserve |  |  |  |  |  |  |  |  |  | 60,226 |  |  | 26,744 |
Dividends forfeited |  |  |  | (1,300) |  |  |  |  |  |  |
Interest on own capital |  |  |  |  |  |  | 1,500,000 |  |  |  |  |  |  |
|  |  |  | (7,074,198) |  |  | 14,084,848 |  |  | 13,039,124 |  |  | 35,402,942 |

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