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Related parties | 9 Months Ended
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Sep. 30, 2025
Disclosure of transactions between related parties [abstract] |
Disclosure of related party [text block] | 11 RELATED PARTIES The Company's commercial and financial transactions with the controlling shareholder and Companies owned by the controlling shareholder Suzano Holding S.A. ("Suzano Group") were carried out in accordance with the corporate governance practices adopted by the Company, as well as those recommended and/or required by the applicable legislation. The transactions refers mainly to: Assets: (i) accounts receivable from the sale of pulp, paper, tissue and other products; (ii) dividends receivable; (iii) reimbursement for expenses; and (iv) social services; Liabilities: (i) loan agreements;(ii) reimbursement for expenses; (iii) social services; (iv) real estate consulting; and (v) dividends payable. Amounts in the statements of income: (i) sale of pulp, paper, tissue and other products; (ii) loan charges and exchange variation; (iii) social services and (viii) real estate consulting. For the nine-month period ended September 30, 2025, there were no material changes in the terms of the agreements, deals and transactions entered into, nor were there any new contracts, agreements or transactions of any different nature entered into between the Company and its related parties. 11.1 Balances recognized in assets and liabilities and amounts of transactions during the period
|  | Assets |  | Liabilities |  | Sales (purchases), net
|  | 09/30/2025 |  | 12/31/2024 |  | 09/30/2025 |  | 12/31/2024 |  | 09/30/2025 |  | 09/30/2024
Transactions with majority shareholders |  |  |  |  |  |  |  |  |  |  |  |
Suzano Holding S.A. |  | 7 |  |  | 4 |  |  |  |  |  | (630,387) |  |  | (336) |  |  | 43 |
Controller |  |  |  |  |  |  |  |  |  |  | (336,205) |  |  |  |  |  |  |
Management and related persons |  |  |  |  |  |  |  |  |  |  | (55,627) |  |  |  |  |  |  |
Alden Fundo de Investimento em Ações |  |  |  |  |  |  |  |  |  |  | (52,764) |  |  |  |  |  |  |
|  | 7 |  |  | 4 |  |  |  |  |  | (1,074,983) |  |  | (336) |  |  | 43 |
Transactions with companies of the Suzano Group and other related parties |  |  |  |  |  |  |  |  |  |  |  |
Management |  | 119 |  |  | 61 |  |  |  |  |  |  |  |  | 375 |  |  | 417 |
Bexma Participações Ltda. |  | 3 |  |  |  |  |  |  |  |  |  |  |  | 11 |  |  | 5 |
Naman Capital Ltda. |  |  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  | 6 |
Civelec Participações Ltda. |  | 2,895 |  |  | 3,860 |  |  |  |  |  |  |  |  |  |  |  |  |
Fundação Arymax |  | 4 |  |  |  |  |  |  |  |  |  |  |  | 8 |  |  | 3 |
Ibema Companhia Brasileira de Papel (1) |  | 97,477 |  |  | 83,343 |  |  | (4,472) |  |  | (1,413) |  |  | 146,503 |  |  | 163,480 |
Instituto Ecofuturo - Futuro para o Desenvolvimento Sustentável |  | 1 |  |  | 21 |  |  |  |  |  |  |  |  | (3,730) |  |  | (4,122) |
IPLF Holding S.A. |  |  |  |  | 1 |  |  |  |  |  |  |  |  | 4 |  |  | 5 |
Mabex Representações e Participações Ltda. |  |  |  |  |  |  |  | (16) |  |  | (23) |  |  | (1,022) |  |  | (892) |
Nemonorte Imóveis e Participações Ltda. |  |  |  |  |  |  |  | (15) |  |  |  |  |  | (134) |  |  | (134) |
Woodspin Oy |  |  |  |  | 203 |  |  |  |  |  |  | 625 |  |  | 621 |
|  | 100,499 |  |  | 87,489 |  |  | (4,503) |  |  | (1,436) |  |  | 142,645 |  |  | 159,389 |
|  | 100,506 |  |  | 87,493 |  |  | (4,503) |  |  | (1,076,419) |  |  | 142,309 |  |  | 159,432 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable (Note 7) |  | 97,477 |  |  | 83,545 |  |  |  |  |  |  |  |  |  |
Other assets |  | 3,029 |  |  | 3,948 |  |  |  |  |  |  |  |  |  |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts payable (Note 17) |  |  |  |  |  |  | (4,503) |  |  | (1,457) |  |  |  |  |
Interest on own capital payable |  |  |  |  |  |  |  | (1,074,962) |  |  |  |  |
|  | 100,506 |  |  | 87,493 |  |  | (4,503) |  |  | (1,076,419) |  |  |  |  |
(1)Refers mainly to the sale of pulp. 11.2 Management compensation Expenses related to the compensation of key management personnel, which include the Board of Directors, Fiscal Council and Board of Statutory Executive Officers, recognized in the statement of income for the period, are set out below:
|  | 09/30/2025 |  | 09/30/2024
Short-term benefits |  |  |  |
Salary or compensation |  | 32,767 |  |  | 36,356 |
Direct and indirect benefits |  | 836 |  |  | 1,533 |
Bonus |  | 20,149 |  |  | 11,012 |
|  | 53,752 |  |  | 48,901 |
Long-term benefits |  |  |  |
Share-based compensation plan |  | 78,087 |  |  | 50,599 |
|  | 78,087 |  |  | 50,599 |
|  | 131,839 |  |  | 99,500 |
Short-term benefits include fixed compensation (salaries and fees, vacation pay, mandatory bonus and “13th month’s salary” bonus), payroll charges (Company’s share of contributions to social security – “INSS”) and variable compensation such as profit sharing, bonuses and benefits (company car, health plan, meal voucher, market voucher, life insurance and private pension plan). Long-term benefits include the stock option plan and phantom shares for executives and key members of Management, in accordance with the specific regulations disclosed in Note 22.1.

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