XML 80 R65.htm IDEA: XBRL DOCUMENT
v3.25.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Text Block 1 [Abstract] |
Components of Deferred Tax Assets and Liabilities | The components of deferred tax assets (“DTA”) and liabilities are shown below:
|  |  |  |  | 12.31.2024 |  |  | 12.31.2023 |
Temporary differences |  |  | (i | ) |  |  | 228.2 |  |  |  | 165.9 |
Tax loss carryforwards |  |  |  |  |  |  | 85.2 |  |  |  | 1.1 |
Functional currency effect of the non monetary assets |  |  | (ii | ) |  |  | (559.0 | ) |  |  | (316.5 | )
Gains not realized |  |  |  |  |  |  | 38.4 |  |  |  | 33.0 |
Derivatives / Hedge Accounting |  |  |  |  |  |  | 2.4 |  |  |  | 1.1 |
Effect of differences in fixed asset |  |  |  |  |  |  | (71.1 | ) |  |  | (55.1 | )
Other differences between basis: account x tax |  |  | (iii | ) |  |  | (0.4 | ) |  |  | 3.5 |
Deferred tax assets (liabilities), net |  |  |  |  |  |  | (276.3 | ) |  |  | (167.0 | )
Total deferred tax asset |  |  |  |  |  |  | 174.0 |  |  |  | 137.7 |
Total deferred tax liability |  |  |  |  |  |  | (450.3 | ) |  |  | (304.7 | )
(i) | Temporary differences include non-deductible provisions, accelerated amortization of incentivized expenses with research and development, foreign exchange rate gains or losses included in income tax calculation in cash basis and other differences which will be included or excluded from the tax basis when realized for tax purposes.
(ii) | The income tax and social contribution tax basis of Embraer are impacted by fluctuations in the exchange rate, since tax assets and liabilities are held in Brazilian Reais at their historical value and the accounting basis is in dollars (functional currency), as well as income tax expenses/revenues recorded in profit or loss. This item reflects the effect of these fluctuations.
(iii) | Refers to differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes, such as adjustments to contract revenues, leases and right of use, impairment, among others.
Changes in Deferred Income Tax | The changes in deferred income taxes were as follows:
|  | From the statement of income |  |  | Other comprehensive income |  |  | Total |
At December 31, 2021 |  |  | (458.9 | ) |  |  | 50.7 |  |  |  | (408.2 | )
Temporary differences |  |  | (44.8 | ) |  |  | — |  |  |  | (44.8 | )
Tax loss carryforwards |  |  | 9.5 |  |  |  | — |  |  |  | 9.5 |
Functional currency effect of the non-monetary assets |  |  | 100.3 |  |  |  | — |  |  |  | 100.3 |
Gains not realized |  |  | 6.1 |  |  |  | — |  |  |  | 6.1 |
Effect of differences in fixed asset |  |  | (17.6 | ) |  |  | — |  |  |  | (17.6 | )
Derivatives / Hedge Accounting |  |  | 1.3 |  |  |  |  |  |  |  | 1.3 |
Differences between basis: account x tax |  |  | 32.0 |  |  |  | (1.1 | ) |  |  | 30.9 |
At December 31, 2022 |  |  | (372.1 | ) |  |  | 49.6 |  |  |  | (322.5 | )
Temporary differences |  |  | 55.0 |  |  |  | — |  |  |  | 55.0 |
Tax loss carryforwards |  |  | (15.5 | ) |  |  | — |  |  |  | (15.5 | )
Functional currency effect of the non-monetary assets |  |  | 112.3 |  |  |  | — |  |  |  | 112.3 |
Gains not realized |  |  | 12.2 |  |  |  | — |  |  |  | 12.2 |
Effect of differences in fixed asset |  |  | (16.1 | ) |  |  | — |  |  |  | (16.1 | )
Derivatives / Hedge Accounting |  |  | 0.2 |  |  |  |  |  |  |  | 0.2 |
Other differences between basis: account x tax |  |  | 4.5 |  |  |  | 2.9 |  |  |  | 7.4 |
At December 31, 2023 |  |  | (219.5 | ) |  |  | 52.5 |  |  |  | (167.0 | )
Temporary differences |  |  | 62.3 |  |  |  | — |  |  |  | 62.3 |
Tax loss carryforwards |  |  | 84.1 |  |  |  | — |  |  |  | 84.1 |
Functional currency effect of the non-monetary assets |  |  | (242.5 | ) |  |  | — |  |  |  | (242.5 | )
Gains not realized |  |  | 5.4 |  |  |  | — |  |  |  | 5.4 |
Effect of differences in fixed asset |  |  | (16.0 | ) |  |  | — |  |  |  | (16.0 | )
Derivatives / Hedge Accounting |  |  | (4.7 | ) |  |  | 6.0 |  |  |  | 1.3 |
Other differences between basis: account x tax |  |  | (0.6 | ) |  |  | (3.3 | ) |  |  | (3.9 | )
At December 31, 2024 |  |  | (331.5 | ) |  |  | 55.2 |  |  |  | (276.3 | )
Reconciliation of Income Tax Expense | 23.3 Reconciliation of income tax expense
|  |  |  |  | 12.31.2024 |  |  | 12.31.2023 |  |  | 12.31.2022 |
Income (loss) before income tax |  |  |  |  |  |  | 557.0 |  |  |  | 120.7 |  |  |  | (205.8 | )
Income tax and social contribution at the nominal Brazilian enacted tax rate - 34% |  |  |  |  |  |  | (189.4 | ) |  |  | (41.0 | ) |  |  | 70.0 |
Tax on profits of overseas subsidiaries |  |  | (i | ) |  |  | (120.8 | ) |  |  | (8.2 | ) |  |  | (76.8 | )
Transfer Pricing and Thin Capitalization |  |  |  |  |  |  | — |  |  |  | (1.5 | ) |  |  | (2.6 | )
Functional currency effect of the non-monetary assets |  |  |  |  |  |  | (326.1 | ) |  |  | 132.4 |  |  |  | 134.4 |
Research and development tax incentives |  |  |  |  |  |  | 3.4 |  |  |  | 16.6 |  |  |  | 4.0 |
Currency effect of the result |  |  |  |  |  |  | 359.5 |  |  |  | (140.7 | ) |  |  | (116.4 | )
Equity in the earnings of subsidiaries |  |  |  |  |  |  | (1.4 | ) |  |  | 3.8 |  |  |  | 2.7 |
Non-reconized DTA on tax losses carryfoward |  |  |  |  |  |  | 5.9 |  |  |  | (40.4 | ) |  |  | (125.4 | )
Diferent tax rates in subsidiaries |  |  |  |  |  |  | 81.1 |  |  |  | 110.5 |  |  |  | 33.2 |
Others |  |  | (ii | ) |  |  | (14.6 | ) |  |  | 12.1 |  |  |  | 79.2 |
|  |  |  |  |  |  | (13.0 | ) |  |  | 84.6 |  |  |  | (67.7 | )
Income tax and social contribution income (expense) benefit as reported |  |  |  |  |  |  | (202.4 | ) |  |  | 43.6 |  |  |  | 2.3 |
Current income tax and social contribution expense as reported |  |  |  |  |  |  | (90.4 | ) |  |  | (109.0 | ) |  |  | (84.5 | )
Deferred income tax and social contribution income (expense) benefit as reported |  |  |  |  |  |  | (112.0 | ) |  |  | 152.6 |  |  |  | 86.8 |
Effective rate |  |  |  |  |  |  | -36.3 | % |  |  | 36.1 | % |  |  | -1.1 | %
(i) | In line with the rules on Taxation on Universal Basis (Brazilian Law 12,973 and Brazilian Normative Instruction 1,520, both from 2014), Embraer adds the results of its subsidiaries located abroad to the calculation basis for Income Tax and Social Contribution at the end of the calendar year in which they were recognized in the financial statements of the respective subsidiaries.
(ii) | Refers substantially to adjustments such as exclusions of Reintegra credits, and subsidies to stimulate technological innovation, among other permanent additions and exclusions according to the Brazilian Corporate Income Tax Law.

X
- Definition The disclosure of change in deferred income tax explanatory. + References No definition available. + Details
Name: | erj_DisclosureOfChangeInDeferredIncomeTaxExplanatory
Namespace Prefix: | erj_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of reconciliation of income tax expense explanatory. + References No definition available. + Details
Name: | erj_DisclosureOfReconciliationOfIncomeTaxExpenseExplanatory
Namespace Prefix: | erj_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block 1. + References No definition available. + Details
Name: | erj_TextBlock1Abstract
Namespace Prefix: | erj_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration