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v3.25.1

Income taxes (Tables) | 3 Months Ended
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Mar. 31, 2025
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
|  | 03/31/2025 |  | 12/31/2024
Tax loss carried forward |  | 796,552 |  |  | 796,831 |
Negative tax basis of social contribution carried forward |  | 304,015 |  |  | 307,143 |
Assets - temporary differences |  |  |  |
Provision for judicial liabilities |  | 308,825 |  |  | 324,873 |
Operating provisions |  | 330,443 |  |  | 515,779 |
Provisions for other losses |  | 563,416 |  |  | 547,242 |
Employee benefit plans |  | 248,211 |  |  | 245,331 |
Exchange rate variations |  | 5,381,844 |  |  | 7,385,034 |
Derivatives losses (“MtM”)(1) |  | 1,017,165 |  |  | 2,230,835 |
Amortization of fair value adjustments arising from business combinations |  | 624,513 |  |  | 625,745 |
Unrealized profit on inventories |  | 423,772 |  |  | 539,157 |
Leases (1) |  | 542,608 |  |  | 606,944 |
|  | 10,541,364 |  |  | 14,124,914 |
Liabilities - temporary differences |  |  |  |
Goodwill - tax benefit on unamortized goodwill |  | 1,661,945 |  |  | 1,589,887 |
Property, plant and equipment - deemed cost |  | 1,050,988 |  |  | 1,066,883 |
Depreciation for tax-incentive reason (2) |  | 717,303 |  |  | 733,640 |
Capitalized loan costs |  | 938,284 |  |  | 947,482 |
Fair value of biological assets |  | 1,237,672 |  |  | 1,317,095 |
Deferred taxes, net of fair value adjustments |  | 335,034 |  |  | 342,141 |
Tax credits - gains from tax lawsuit (exclusion of ICMS from the PIS and COFINS basis) |  | 129,893 |  |  | 137,928 |
Provision of deferred taxes on results of subsidiaries abroad |  | 33,476 |  |  |  |
Other temporary differences |  | 4,823 |  |  | 18,439 |
|  | 6,109,418 |  |  | 6,153,495 |
Non-current assets |  | 4,431,946 |  |  | 7,984,015 |
Non-current liabilities |  |  |  |  | 12,596 |
(1)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$1,396,134 and asset temporary difference of R$2,413,299 (passive temporary difference was R$1,321,614 and asset temporary difference of R$3,552,449 as of December 31, 2024). For the lease line, the passive temporary difference was R$1,741,146 and asset temporary difference was R$2,283,754 (passive temporary difference was R$1,763,847 and asset temporary difference was R$2,370,791 as of December 31, 2024). (2)Tax depreciation is taken as a benefit only in the income tax calculation bases.
Summary of Tax Credit Carryforwards |
|  | 03/31/2025 |  | 12/31/2024
Tax loss carried forward |  | 3,186,208 |  |  | 3,187,324 |
Negative tax basis of social contribution carried forward |  | 3,377,944 |  |  | 3,412,700 |
Disclosure of deferred taxes [text block] |
|  | 03/31/2025 |  | 12/31/2024
Opening balance |  | 7,971,419 |  |  | 533,836 |
Tax loss carried forward |  | (279) |  |  | (413,137) |
Negative tax basis of social contribution carried forward |  | (3,128) |  |  | (149,887) |
Provision for judicial liabilities |  | (16,048) |  |  | 715 |
Operating provisions and other losses |  | (166,282) |  |  | 93,545 |
Exchange rate variation |  | (2,003,190) |  |  | 5,000,881 |
Derivative (gains) losses (“MtM”) |  | (1,213,670) |  |  | 2,908,925 |
Amortization of fair value adjustments arising from business combinations |  | 5,875 |  |  | 193 |
Unrealized profit on inventories |  | (115,385) |  |  | 387,579 |
Leases |  | (64,336) |  |  | 250,834 |
Goodwill - tax benefit on unamortized goodwill |  | (72,058) |  |  | (288,233) |
Property, plant and equipment - deemed cost |  | 15,895 |  |  | 70,600 |
Depreciation accelerated for tax-incentive reason |  | 16,337 |  |  | 66,217 |
Capitalized loan costs |  | 9,198 |  |  | (307,419) |
Fair value of biological assets |  | 79,423 |  |  | (201,663) |
Deferred taxes on the results of subsidiaries abroad |  | (33,476) |  |  |  |
Credits on exclusion of ICMS from the PIS/COFINS tax base |  | 8,035 |  |  | 12,763 |
Other temporary differences |  | 13,616 |  |  | 5,670 |
Closing balance |  | 4,431,946 |  |  | 7,971,419 |
Disclosure of Reconciliation of Effects of Income Tax and Social Contribution on Profit or Loss |
|  | 03/31/2025 |  | 03/31/2024 |  |
Net income (loss) before taxes |  | 9,955,248 |  | (487,822) |  |
Income tax and social contribution benefit (expense) at statutory nominal rate of 34% |  | (3,384,784) |  | 165,859 |  |
Tax effect on permanent differences |  |  |  |  |  |
Impact of the taxation difference on profit of associates in Brazil and abroad (1) |  | (283,517) |  | 510,772 |  |
Equity method |  | (5,806) |  | (3,368) |  |
Credit related to Reintegra Program |  | 2,912 |  | 2,038 |  |
Director bonuses |  | (11,912) |  | (3,842) |  |
Tax incentives (Note 12.3) |  | 67,802 |  | 11,315 |  |
Donations/Fines – Other |  | 8,235 |  | 25,080 |  |
|  | (3,607,070) |  | 707,854 |  |
Income tax |  |  |  |  |  |
Current |  | (57,542) |  | (90,923) |  |
Deferred |  | (2,592,733) |  | 605,999 |  |
|  | (2,650,275) |  | 515,076 |  |
Social Contribution |  |  |  |  |  |
Current |  | (9,558) |  | (23,431) |  |
Deferred |  | (947,237) |  | 216,209 |  |
|  | (956,795) |  | 192,778 |  |
Income and social contribution benefits (expenses) on the period |  | (3,607,070) |  | 707,854 |  |
(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.
Disclosure of Tax Incentives | 12.3 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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