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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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