XML 42 R33.htm IDEA: XBRL DOCUMENT
v3.25.2

Segment information | 6 Months Ended
--- | ---
Jun. 30, 2025
Notes and other explanatory information [abstract] |
Disclosure of entity's operating segments [text block] | 28.1 Criteria for identifying operating segments The Board of Directors and Board of Statutory Executive Officers evaluate the performance of the Company’s business segments through the Adjusted EBITDA. The Company has revised the segment note to present Adjusted EBITDA as its performance measure. 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 substantially in Brazil. 28.2 Information of operating segments
| 06/30/2025
| Pulp |  | Paper |  | Total
Net sales | 18,899,505 |  |  | 5,949,311 |  |  | 24,848,816 |
Domestic market (Brazil) | 934,903 |  |  | 3,487,753 |  |  | 4,422,656 |
Foreign market | 17,964,602 |  |  | 2,461,558 |  |  | 20,426,160 |
Cost of sales | (12,240,678) |  |  | (4,096,613) |  |  | (16,337,291) |
Adjusted EBITDA | 9,632,109 |  |  | 1,321,083 |  |  | 10,953,192 |
Adjustments to EBITDA (*) |  |  |  |  | (482,327) |
Depreciation, depletion and amortization |  |  |  |  | (5,336,686) |
Financial result |  |  |  |  | 12,121,178 |
Net income before taxes |  |  |  |  | 17,255,357 |
| 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 |
Cost of sales | (9,100,750) |  |  | (2,692,359) |  |  | (11,793,109) |
Adjusted EBITDA | 9,439,622 |  |  | 1,406,151 |  |  | 10,845,773 |
Adjustments to EBITDA (*) |  |  |  |  | 430,879 |
Depreciation, depletion and amortization |  |  |  |  | (4,110,780) |
Financial result |  |  |  |  | (14,113,723) |
Net loss before taxes |  |  |  |  | (6,947,851) |
|  | 06/30/2025 |  | 06/30/2024
(*) Adjustments to EBITDA |  |  |  |
Fair Value - Biological Asset |  | (73,248) |  |  | 539,003 |
Loss from associates and joint ventures (2) |  | (189,082) |  |  | (3,514) |
Impairment of subsidiaries (3) |  | (76,066) |  |  |
Income from disposal and write-off of property, plant and equipment and biological assets |  | (48,033) |  |  | (123,895) |
Provision/(reversals) for losses on ICMS credits |  | (83,940) |  |  | 21,448 |
Others (1) |  | (11,958) |  |  | (2,163) |
|  | (482,327) |  |  | 430,879 |
(1) It includes items with specific, non-cash and exceptional adjustments, such as: i) effective loss of the development contract advance program; ii) extinction of the packaging business line and, iii) expenses on asset acquisition and business combinations. (2) See note 14.3. (3) Related to the impairment of the balances of subsidiary Suzano Finland Oy, which impacted the other operating expenses line item. 28.3 Net sales by product
|  | 06/30/2025 |  | 06/30/2024 |  |
Products |  |  |  |  |  |
Market pulp (1) |  | 18,899,505 |  |  | 16,594,855 |  |  |
Printing and writing paper (2) |  | 3,912,113 |  |  | 3,738,388 |  |  |
Paperboard |  | 2,017,848 |  |  | 586,651 |  |  |
Other |  | 19,350 |  |  | 32,844 |  |  |
|  | 24,848,816 |  |  | 20,952,738 |  |  |
(1)Net sales of fluff pulp represent 0.7% of total net sales, and therefore were included in market pulp net sales. (0.7% as at June 30, 2024). (2)Net sales of tissue represent 5.6% of total net sales, and therefore were included in printing and writing paper net sales. (6.3% as at June 30, 2024). 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:
|  | 06/30/2025 |  | 12/31/2024
Pulp |  | 7,897,051 |  |  | 7,897,051 |
Paper |  | 290,191 |  |  | 290,191 |
|  | 8,187,242 |  |  | 8,187,242 |

X
- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration