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Inventories | 12 Months Ended
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Dec. 31, 2024
Text Block 1 [Abstract] |
Inventories |
10. | INVENTORIES
See accounting policy in Note 2.3.6
|  |  |  |  | 12.31.2024 |  |  | 12.31.2023 |
|  |  |  |  | Gross book value |  |  | Write-down for obsolescence |  |  | Write-down for market value |  |  | Net book value |  |  | Gross book value |  |  | Write-down for obsolescence |  |  | Write-down for market value |  |  | Net book value |
Raw materials |  |  |  |  |  |  | 1,302.6 |  |  |  | (84.6 | ) |  |  | — |  |  |  | 1,218.0 |  |  |  | 1,118.9 |  |  |  | (81.7 | ) |  |  | — |  |  |  | 1,037.2 |
Work in process |  |  |  |  |  |  | 840.9 |  |  |  | — |  |  |  | — |  |  |  | 840.9 |  |  |  | 774.9 |  |  |  | — |  |  |  | — |  |  |  | 774.9 |
Spare parts |  |  |  |  |  |  | 476.5 |  |  |  | (38.2 | ) |  |  | (0.9 | ) |  |  | 437.4 |  |  |  | 477.6 |  |  |  | (34.3 | ) |  |  | (1.4 | ) |  |  | 441.9 |
Finished goods |  |  | (i | ) |  |  | 76.8 |  |  |  | — |  |  |  | — |  |  |  | 76.8 |  |  |  | 61.6 |  |  |  | — |  |  |  | — |  |  |  | 61.6 |
Held by third parties |  |  |  |  |  |  | 112.2 |  |  |  | (4.5 | ) |  |  | — |  |  |  | 107.7 |  |  |  | 97.5 |  |  |  | (1.3 | ) |  |  | — |  |  |  | 96.2 |
Advances to suppliers |  |  |  |  |  |  | 39.1 |  |  |  | — |  |  |  | — |  |  |  | 39.1 |  |  |  | 25.4 |  |  |  | — |  |  |  | — |  |  |  | 25.4 |
Inventory in transit |  |  |  |  |  |  | 163.2 |  |  |  | — |  |  |  | — |  |  |  | 163.2 |  |  |  | 155.7 |  |  |  | — |  |  |  | — |  |  |  | 155.7 |
Consumption materials |  |  |  |  |  |  | 58.4 |  |  |  | (5.4 | ) |  |  | — |  |  |  | 53.0 |  |  |  | 51.7 |  |  |  | (8.6 | ) |  |  | — |  |  |  | 43.1 |
|  |  |  |  |  |  | 3,069.7 |  |  |  | (132.7 | ) |  |  | (0.9 | ) |  |  | 2,936.1 |  |  |  | 2,763.3 |  |  |  | (125.9 | ) |  |  | (1.4 | ) |  |  | 2,636.0 |
(i) | The following aircraft were held in the finished goods inventory:
| • |  | December 31, 2024: one Phenom 100 , three Phenom 300 , one Praetor 500 , and two Praetor 600 .
| • |  | December 31, 2023: three Phenom 300 , one Praetor 500 , and two Praetor 600 .
The movement of write-down for reduction in market value was as follows:
|  | 12.31.2024 |  |  | 12.31.2023 |  |  | 12.31.2022 |
Beginning balance |  |  | (1.4 | ) |  |  | (5.7 | ) |  |  | (1.0 | )
Additions |  |  | — |  |  |  | (0.6 | ) |  |  | (5.9 | )
Disposals |  |  | 0.1 |  |  |  | — |  |  |  | 1.2 |
Reversals |  |  | 0.4 |  |  |  | 4.9 |  |  |  | — |
Ending balance |  |  | (0.9 | ) |  |  | (1.4 | ) |  |  | (5.7 | )
The movement of write-down for obsolescence was as follows:
|  | 12.31.2024 |  |  | 12.31.2023 |  |  | 12.31.2022 |
Beginning balance |  |  | (125.9 | ) |  |  | (126.1 | ) |  |  | (150.9 | )
Additions |  |  | (52.9 | ) |  |  | (50.5 | ) |  |  | (38.4 | )
Disposals |  |  | 11.5 |  |  |  | 13.5 |  |  |  | 54.0 |
Reversals |  |  | 33.9 |  |  |  | 37.5 |  |  |  | 8.6 |
Foreign exchange gain (loss) |  |  | 0.7 |  |  |  | (0.3 | ) |  |  | 0.6 |
Ending balance |  |  | (132.7 | ) |  |  | (125.9 | ) |  |  | (126.1 | )
A write-down for obsolescence is recognized for items without activity for over two years and with no planned use in the production program, and to cover expected losses from excess inventories or obsolete work in progress, except for inventories of spare parts, for which the write-down is based on technical obsolescence of items without activity for over two years.

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