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v3.25.1

Provisions and Contingent Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2024
Text Block 1 [Abstract] |
Summary of Provision |
|  | Note |  |  | 12.31.2023 |  |  | Additions |  |  | Usages |  |  | Reversals |  |  | Interest |  |  | Translation adjustments |  |  | 12.31.2024 |
Product warranties |  |  |  |  |  |  | 73.2 |  |  |  | 51.7 |  |  |  | (33.4 | ) |  |  | (12.5 | ) |  |  | — |  |  |  | (0.1 | ) |  |  | 78.9 |
Provision of third-party materials |  |  |  |  |  |  | 28.6 |  |  |  | 23.8 |  |  |  | (8.0 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 44.4 |
Provision for contractual obligations |  |  |  |  |  |  | — |  |  |  | 43.7 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 43.7 |
Provisions for labor, taxes and civil claims |  |  | 24.1.1 |  |  |  | 58.4 |  |  |  | 11.5 |  |  |  | (14.4 | ) |  |  | (8.1 | ) |  |  | 6.4 |  |  |  | (12.7 | ) |  |  | 41.1 |
Post retirement benefits |  |  | 25.1 |  |  |  | 48.0 |  |  |  | 1.2 |  |  |  | — |  |  |  | (8.3 | ) |  |  | 5.3 |  |  |  | (11.8 | ) |  |  | 34.4 |
Taxes |  |  |  |  |  |  | 35.8 |  |  |  | 13.4 |  |  |  | (11.4 | ) |  |  | (1.2 | ) |  |  | — |  |  |  | (7.8 | ) |  |  | 28.8 |
Others |  |  |  |  |  |  | 44.2 |  |  |  | 37.2 |  |  |  | (42.1 | ) |  |  | (15.6 | ) |  |  | — |  |  |  | (1.1 | ) |  |  | 22.6 |
|  |  |  |  |  |  | 288.2 |  |  |  | 182.5 |  |  |  | (109.3 | ) |  |  | (45.7 | ) |  |  | 11.7 |  |  |  | (33.5 | ) |  |  | 293.9 |
Current |  |  |  |  |  |  | 114.7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90.2 |
Non-current |  |  |  |  |  |  | 173.5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 203.7 |
Summary of Labor, Tax and Civil Provisions |
|  |  |  |  | 12.31.2024 |  |  | 12.31.2023 |
Tax related |  |  | (i | ) |  |  |  |  |  |  |  |
IRRF |  |  |  |  |  |  | — |  |  |  | 11.2 |
PIS and COFINS |  |  |  |  |  |  | 3.2 |  |  |  | 2.6 |
Social security contributions |  |  |  |  |  |  | 1.6 |  |  |  | 2.0 |
Import taxes |  |  |  |  |  |  | 0.6 |  |  |  | 0.7 |
IOF |  |  |  |  |  |  | 3.3 |  |  |  | 3.7 |
Others |  |  |  |  |  |  | 1.6 |  |  |  | 1.5 |
|  |  |  |  |  |  | 10.3 |  |  |  | 21.7 |
Labor related |  |  |  |  |  |  |  |  |  |  |  |
Class action 1379/1991 |  |  | (ii | ) |  |  | — |  |  |  | 0.1 |
Reintegration |  |  | (iii | ) |  |  | 12.5 |  |  |  | 17.5 |
Overtime |  |  |  |  |  |  | 4.7 |  |  |  | 6.3 |
Dangerousness |  |  |  |  |  |  | 1.4 |  |  |  | 1.7 |
Insalubrity |  |  |  |  |  |  | 8.3 |  |  |  | 3.2 |
Indemnity |  |  |  |  |  |  | 2.6 |  |  |  | 3.4 |
Third parties |  |  |  |  |  |  | 0.4 |  |  |  | 0.6 |
Others |  |  |  |  |  |  | 0.8 |  |  |  | 3.7 |
|  |  |  |  |  |  | 30.7 |  |  |  | 36.5 |
Civil related |  |  |  |  |  |  |  |  |  |  |  |
Indemnity |  |  |  |  |  |  | 0.1 |  |  |  | 0.2 |
|  |  |  |  |  |  | 0.1 |  |  |  | 0.2 |
|  |  |  |  |  |  | 41.1 |  |  |  | 58.4 |
Current |  |  |  |  |  |  | 8.5 |  |  |  | 8.4 |
Non-current |  |  |  |  |  |  | 32.6 |  |  |  | 50.0 |
Summary of Contingent liabilities | Contingent tax liabilities related to administrative and judicial proceedings whose probability of loss is considered possible are presented as follows:
Tax group |  |  |  |  | 12.31.2024 |  |  | 12.31.2023 |
ISS |  |  | (i | ) |  |  | 72.3 |  |  |  | 73.4 |
Social Security |  |  | (ii | ) |  |  | 56.6 |  |  |  | 66.2 |
PIS e COFINS |  |  | (iii | ) |  |  | 30.2 |  |  |  | 39.0 |
Others |  |  | (iv | ) |  |  | 13.4 |  |  |  | 16.4 |
Total |  |  |  |  |  |  | 172.5 |  |  |  | 195.0 |
The main values shown above, updated by Selic Rate, substantially correspond to:
| (i) | Tax assessment by the municipality of São José dos Campos to collect Services Tax (Brazilian “ISS”) allegedly due in the period from July 1, 2010 to July 1, 2015. In July 2024, the Company received an unfavorable decision in the administrative sphere with the maintenance of the assessment related to the ISS and maintained the discussion of the debt in the Judicial Sphere.
| (ii) | Legal process that aims to recognize the Company’s right to collect the Social Security Contribution on Gross Revenue in the manner provided for by Law No. 12,546/2011 in the period from July to December 2017.
| (iii) | Non-approved compensations requests, relating to various administrative processes at different stages.
| (iv) | ICMS-DIFAL (Brazilian VAT) and other charges.

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