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v3.25.1

INCOME AND SOCIAL CONTRIBUTION TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Major components of tax expense (income) [abstract] |
Schedule of deferred income and social contribution taxes |
|  | 12/31/2024 |  | 12/31/2023
Tax loss |  | 796,831 |  |  | 1,209,968 |
Negative tax basis of social contribution |  | 307,143 |  |  | 457,030 |
Assets - temporary differences |  |  |  |
Provision for judicial liabilities |  | 324,873 |  |  | 324,158 |
Operating provisions and other losses |  | 1,308,352 |  |  | 1,214,807 |
Exchange rate variations |  | 7,385,034 |  |  | 2,384,153 |
Derivatives losses (“MtM”)(2) |  | 2,230,835 |  |  |
Amortization of fair value adjustments arising from business combinations |  | 625,745 |  |  | 654,358 |
Unrealized profit on inventories |  | 539,157 |  |  | 151,578 |
Leases (2) |  | 606,944 |  |  | 356,110 |
|  | 14,124,914 |  |  | 6,752,162
Liabilities - temporary differences |  |  |  |
Goodwill - tax benefit on unamortized goodwill |  | 1,589,887 |  |  | 1,301,654 |
Property, plant and equipment - deemed cost |  | 1,066,883 |  |  | 1,137,483 |
Depreciation for tax-incentive reason (1) |  | 733,640 |  |  | 799,857 |
Capitalized loan costs |  | 947,482 |  |  | 640,063 |
Fair value of biological assets |  | 1,317,095 |  |  | 1,115,432 |
Deferred taxes, net of fair value adjustments |  | 342,141 |  |  | 370,947 |
Tax credits - gains from tax lawsuit (exclusion of ICMS from the PIS and COFINS basis) |  | 137,928 |  |  | 150,691 |
Derivatives gains (“MtM”) (2) |  |  |  |  | 678,090 |
Other temporary differences |  | 18,439 |  |  | 24,109 |
|  | 6,153,495 |  |  | 6,218,326
Non-current assets |  | 7,984,015 |  |  | 545,213 |
Non-current liabilities |  | 12,596 |  |  | 11,377 |
(1)Tax depreciation is taken as a benefit only in the income tax calculation bases. (2)The Company presents a net balance of derivatives and leases, as gains and losses from deferred taxes are offset simultaneously. For the derivatives line, the passive temporary difference was R$1,321,614 and asset temporary difference of R$3,552,449 (passive temporary difference of R$1,506,354 and asset temporary difference of R$828,264 as of December 31, 2023). For the lease line, the passive temporary difference was R$1,763,847 and asset temporary difference was R$2,370,791 (passive temporary difference of R$1,766,776 and asset temporary difference of R$2,122,886 as of December 31, 2023).
Schedule of accumulated tax losses and social contribution tax loss carryforwards |
|  | 12/31/2024 |  | 12/31/2023
Tax loss carried forward |  | 3,187,324 |  |  | 4,839,872 |
Negative tax basis of social contribution carried forward |  | 3,412,700 |  |  | 5,078,111 |
Schedule of changes in net balance of deferred income tax |
|  | 12/31/2024 |  | 12/31/2023
Opening balance |  | 533,836 |  |  | 3,985,297 |
Tax loss |  | (413,137) |  |  | 2,872 |
Negative tax basis of social contribution |  | (149,887) |  |  | 11,780 |
Provision for judicial liabilities |  | 715 |  |  | 55,562 |
Operating provisions and other losses |  | 93,545 |  |  | 215,779 |
Exchange rate variation |  | 5,000,881 |  |  | (1,913,350) |
Derivative (gains) losses (“MtM”) |  | 2,908,925 |  |  | (668,926) |
Amortization of fair value adjustments arising from business combinations |  | 193 |  |  | 2,219 |
Unrealized profit on inventories |  | 387,579 |  |  | (211,474) |
Leases |  | 250,834 |  |  | (8,728) |
Goodwill - tax benefit on unamortized goodwill |  | (288,233) |  |  | (278,551) |
Property, plant and equipment - deemed cost |  | 70,600 |  |  | 79,866 |
Depreciation accelerated for tax-incentive reason |  | 66,217 |  |  | 70,140 |
Capitalized loan costs |  | (307,419) |  |  | (429,229) |
Fair value of biological assets |  | (201,663) |  |  | (412,158) |
Credits on exclusion of ICMS from the PIS/COFINS tax base |  | 12,763 |  |  | 43,430 |
Other temporary differences |  | 5,670 |  |  | (10,693) |
Closing balance |  | 7,971,419 |  |  | 533,836
Schedule of changes in the effects of income tax and social contribution on profit or loss |
|  | 12/31/2024 |  | 12/31/2023 |  | 12/31/2022
Net income (loss) before taxes |  | (13,111,053) |  | 17,997,216 |  | 28,655,581
Income tax and social contribution benefit (expense) at statutory nominal rate of 34% |  | 4,457,758 |  | (6,119,053) |  | (9,742,898)
Tax effect on permanent differences |  |  |  |  |  |
Taxation (difference) on profit of associates in Brazil and abroad (1) |  | 484,717 |  | 1,688,656 |  | 4,915,243
Equity method |  | (4,707) |  | (6,589) |  | 96,685
Thin capitalization (2) |  |  |  | (46,796) |  | (505,553)
Interest on own capital |  | 850,000 |  | 510,000 |  | —
Credit related to Reintegra Program |  | 11,896 |  | 7,176 |  | 7,829
Director bonuses |  | (9,587) |  | (4,907) |  | (12,208)
Tax incentives (Note 12.3) (3) |  | 336,541 |  | 128,650 |  | 51,839
Donations/Fines – Other |  | (60,271) |  | (47,972) |  | (71,631)
|  | 6,066,347 |  | (3,890,835) |  | (5,260,694)
Income tax |  |  |  |  |  |
Current |  | (999,421) |  | (352,577) |  | (464,312)
Deferred |  | 5,482,647 |  | (2,561,991) |  | (3,485,267)
|  | 4,483,226 |  | (2,914,568) |  | (3,949,579)
Social Contribution |  |  |  |  |  |
Current |  | (366,178) |  | (42,815) |  | (46,584)
Deferred |  | 1,949,299 |  | (933,452) |  | (1,264,531)
|  | 1,583,121 |  | (976,267) |  | (1,311,115)
Income and social contribution benefits (expenses) on the year |  | 6,066,347 |  | (3,890,835) |  | (5,260,694)
(1)The difference in the taxation of subsidiaries is substantially due to the differences between the nominal tax rates in Brazil and those of subsidiaries located abroad. (2)The Brazilian thin capitalization rules establish that interest paid or credited by a Brazilian entity to a related party abroad may only be deducted for income tax and social contribution purposes if the interest expense is viewed as necessary for the activities of the local entity, and when certain limits and requirements are met. On December 31, 2024, all limits and requirements were met, and on December 31, 2023 and 2022, the Company did not meet all of the limits and requirements, and therefore the expense is not deductible for the period. (3)Income tax and social contribution deduction on profit or loss referring to the use of tax incentives: (i) exploitation profits, (ii) expenses with research and development, (iii) PAT benefits ("Worker Food Program"), (iv) donations made in cultural projects, (v) children and adolescents rights funds, (vi) sports incentives, (vii) funds for the elderly and (viii) extensions to maternity and paternity leave.
Schedule of tax incentives | The Company benefits from a tax incentive for partial reduction of the income tax obtained from operations carried out in areas under the jurisdiction of the Northeast Development Superintendence (“SUDENE”) and the Superintendence of Amazon Development (“SUDAM”). The IRPJ reduction incentive is calculated based on the activity profits (exploitation profits) and considers the allocation of the operating profit based on the incentive production levels for each product.
Area/Regions |  | Company |  | Maturity
Northeast Development Superintendence (“SUDENE”) |  |  |  |
Aracruz (ES) |  | Portocel |  | 2030
Aracruz (ES) |  | Suzano |  | 2031
Imperatriz (MA) |  | Suzano |  | 2032
Mucuri (BA) |  | Suzano |  | 2032
São Luís (MA) |  | Itacel |  | 2033
Eunápolis (BA) |  | Veracel |  | 2033
Superintendence of Amazon Development (“SUDAM”) |  |  |  |
Belém (PA) |  | Suzano |  | 2025

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