XML 141 R113.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Property, equipment, intangible assets and leases - Summary of property and equipment (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | R$ 310,894 | R$ 313,964 | R$ 204,032
Additions | 66,004 | 44,563 | 135,444
Business combinations | 39,533 |  |
Write-offs | (1,277) | (1,179) | (2,300)
Transfers | 0 | (15,018) | 5
Foreign exchange | (856) | 444 | (110)
Depreciation in the year | (42,648) | (30,992) | (23,107)
Ending balance | 373,362 | 310,894 | 313,964
Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 403,386 | 375,803 |
Ending balance | 558,877 | 403,386 | 375,803
Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (92,492) | (61,839) |
Ending balance | (185,515) | (92,492) | (61,839)
Data processing system |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 50,054 | 57,931 | 33,882
Additions | 9,124 | 10,775 | 37,469
Business combinations | 35,945 |  |
Write-offs | (1,059) | 0 | (298)
Transfers | 0 | 101 | 5
Foreign exchange | (779) | (21) | (31)
Depreciation in the year | (26,923) | (18,774) | (13,096)
Ending balance | 67,920 | 50,054 | 57,931
Data processing system | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 101,101 | 89,376 |
Ending balance | 178,361 | 101,101 | 89,376
Data processing system | Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (51,047) | (31,445) |
Ending balance | (110,441) | (51,047) | (31,445)
Furniture and equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 14,707 | 18,221 | 22,616
Additions | 11,328 | 152 | 93
Business combinations | 1,881 |  |
Write-offs | (158) | 0 | (728)
Transfers | 1,501 | 41 | (15)
Foreign exchange | (16) | 58 | 245
Depreciation in the year | (4,740) | (3,649) | (3,990)
Ending balance | 24,535 | 14,707 | 18,221
Furniture and equipment | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 31,291 | 31,813 |
Ending balance | 46,815 | 31,291 | 31,813
Furniture and equipment | Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (16,584) | (13,592) |
Ending balance | (22,280) | (16,584) | (13,592)
Security systems |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 2,139 | 690 | 1,003
Additions | 728 | 1,542 | 229
Business combinations | 94 |  |
Write-offs | (8) | 0 | (170)
Transfers | 624 | 0 | 15
Foreign exchange | (1) | 0 | (327)
Depreciation in the year | (260) | (93) | (60)
Ending balance | 3,318 | 2,139 | 690
Security systems | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 2,557 | 1,584 |
Ending balance | 4,490 | 2,557 | 1,584
Security systems | Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (418) | (894) |
Ending balance | (1,172) | (418) | (894)
Facilities |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 34,123 | 39,200 | 44,921
Additions | 338 | 245 | 4
Business combinations | 797 |  |
Write-offs | (52) | 0 | (375)
Transfers | 18,041 | 104 | 0
Foreign exchange | (60) | 407 | 3
Depreciation in the year | (7,285) | (5,019) | (5,353)
Ending balance | 46,022 | 34,123 | 39,200
Facilities | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 54,553 | 54,535 |
Ending balance | 90,191 | 54,553 | 54,535
Facilities | Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (20,430) | (15,335) |
Ending balance | (44,169) | (20,430) | (15,335)
Fixed assets in progress |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 179,485 | 164,096 | 101,610
Additions | 44,486 | 31,849 | 63,250
Business combinations | 816 |  |
Write-offs | 0 | (1,179) | (729)
Transfers | (20,166) | (15,264) | 0
Foreign exchange | 0 | 0 | 0
Depreciation in the year | 0 | (17) | (35)
Ending balance | 204,621 | 179,485 | 164,096
Fixed assets in progress | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 179,485 | 164,096 |
Ending balance | 204,621 | 179,485 | 164,096
Fixed assets in progress | Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 0 | 0 |
Ending balance | 0 | 0 | 0
Vehicle |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 30,386 | 33,826 | 0
Additions | 0 | 0 | 34,399
Business combinations | 0 |  |
Write-offs | 0 | 0 | 0
Transfers | 0 | 0 | 0
Foreign exchange | 0 | 0 | 0
Depreciation in the year | (3,440) | (3,440) | (573)
Ending balance | 26,946 | 30,386 | 33,826
Vehicle | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 34,399 | 34,399 |
Ending balance | 34,399 | 34,399 | 34,399
Vehicle | Accumulated depreciation |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (4,013) | (573) |
Ending balance | R$ (7,453) | R$ (4,013) | R$ (573)

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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_98_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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