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Inventories
 12 Months Ended
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.