XML 137 R117.htm IDEA: XBRL DOCUMENT
v3.26.1

Property, equipment, intangible assets and leases - Summary of intangible assets (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | R$ 2,634,449 | R$ 2,502,045 | R$ 844,182
Additions other than through business combinations, intangible assets other than goodwill | 280,282 | 185,404 | 130,219
Business combinations |  | (101,872) | (1,690,160)
Impairment loss recognised in profit or loss, intangible assets and goodwill | (19,410) | (15,127) | (30,200)
Increase (decrease) through transfers, intangible assets and goodwill | 0 | 0 | 0
Increase (decrease) through net exchange differences, intangible assets and goodwill | 73 | 387 | 1,494
Amortisation, intangible assets other than goodwill | (132,141) | (140,132) | (133,810)
Ending balance | 2,763,253 | 2,634,449 | 2,502,045
Computer software [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 69,613 | 158,981 | 88,339
Additions other than through business combinations, intangible assets other than goodwill | 5,246 | 5,042 | 22,387
Business combinations |  | 0 | (46,916)
Impairment loss recognised in profit or loss, intangible assets and goodwill | (14,547) | (15,127) | (4,945)
Increase (decrease) through transfers, intangible assets and goodwill | 104,130 | (28,677) | 77,964
Increase (decrease) through net exchange differences, intangible assets and goodwill | 178 | 164 | 0
Amortisation, intangible assets other than goodwill | (38,587) | (50,770) | (71,680)
Ending balance | 126,033 | 69,613 | 158,981
Goodwill [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 1,921,349 | 1,833,407 | 595,222
Additions other than through business combinations, intangible assets other than goodwill | 0 | 4,620 | 0
Business combinations |  | (103,544) | (1,257,605)
Impairment loss recognised in profit or loss, intangible assets and goodwill | 0 | 0 | (19,420)
Increase (decrease) through transfers, intangible assets and goodwill | 0 | (20,222) | 0
Increase (decrease) through net exchange differences, intangible assets and goodwill | 0 | 0 | 0
Amortisation, intangible assets other than goodwill | 0 | 0 | 0
Ending balance | 1,921,349 | 1,921,349 | 1,833,407
Customer-related intangible assets [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 358,981 | 432,974 | 61,504
Additions other than through business combinations, intangible assets other than goodwill | 0 | 0 | 58,692
Business combinations |  | (1,633) | (355,730)
Impairment loss recognised in profit or loss, intangible assets and goodwill | 0 | 0 | 0
Increase (decrease) through transfers, intangible assets and goodwill | 0 | (9,911) | (7,876)
Increase (decrease) through net exchange differences, intangible assets and goodwill | 0 | 0 | 0
Amortisation, intangible assets other than goodwill | (60,547) | (62,449) | (35,076)
Ending balance | 298,434 | 358,981 | 432,974
Brand names [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 38,910 | 34,958 | 12,540
Additions other than through business combinations, intangible assets other than goodwill | 0 | 0 | 0
Business combinations |  | (39) | (29,909)
Impairment loss recognised in profit or loss, intangible assets and goodwill | 0 | 0 | (3,113)
Increase (decrease) through transfers, intangible assets and goodwill | 0 | 18,245 | 7,090
Increase (decrease) through net exchange differences, intangible assets and goodwill | 0 | 0 | 0
Amortisation, intangible assets other than goodwill | (12,588) | (14,254) | (11,468)
Ending balance | 26,322 | 38,910 | 34,958
Other intangible assets [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 245,596 | 41,725 | 86,577
Additions other than through business combinations, intangible assets other than goodwill | 275,036 | 175,742 | 49,140
Business combinations |  | 0 | 0
Impairment loss recognised in profit or loss, intangible assets and goodwill | (4,863) | 0 | (2,722)
Increase (decrease) through transfers, intangible assets and goodwill | (104,130) | 40,565 | (77,178)
Increase (decrease) through net exchange differences, intangible assets and goodwill | (105) | 223 | 1,494
Amortisation, intangible assets other than goodwill | (20,419) | (12,659) | (15,586)
Ending balance | 391,115 | 245,596 | 41,725
Gross carrying amount [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 3,000,793 | 2,784,476 |
Ending balance | 3,222,210 | 3,000,793 | 2,784,476
Gross carrying amount [member] | Computer software [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 197,295 | 302,560 |
Ending balance | 255,635 | 197,295 | 302,560
Gross carrying amount [member] | Goodwill [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 1,921,349 | 1,833,407 |
Ending balance | 1,921,349 | 1,921,349 | 1,833,407
Gross carrying amount [member] | Customer-related intangible assets [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 492,886 | 555,674 |
Ending balance | 490,885 | 492,886 | 555,674
Gross carrying amount [member] | Brand names [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 122,797 | 51,110 |
Ending balance | 121,859 | 122,797 | 51,110
Gross carrying amount [member] | Other intangible assets [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 266,466 | 41,725 |
Ending balance | 432,482 | 266,466 | 41,725
Accumulated impairment [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (366,344) | (282,431) |
Ending balance | (458,957) | (366,344) | (282,431)
Accumulated impairment [member] | Computer software [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (127,682) | (143,579) |
Ending balance | (129,602) | (127,682) | (143,579)
Accumulated impairment [member] | Goodwill [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 0 | 0 |
Ending balance | 0 | 0 | 0
Accumulated impairment [member] | Customer-related intangible assets [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (133,905) | (122,700) |
Ending balance | (192,451) | (133,905) | (122,700)
Accumulated impairment [member] | Brand names [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (83,887) | (16,152) |
Ending balance | (95,537) | (83,887) | (16,152)
Accumulated impairment [member] | Other intangible assets [member] |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (20,870) | 0 |
Ending balance | R$ (41,367) | R$ (20,870) | R$ 0

X
- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 263 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_263_e_i&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 263 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_263_e_i&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 263 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_263_e_vi&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 263 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_263_e_vi&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118_e_iv&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated 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: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2025-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2025-en-r&anchor=para_118_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_BrandNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |