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Business combinations (Tables) | 12 Months Ended
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Dec. 31, 2019
Statement [Line Items] |
Schedule of Fair Value of the Consideration Transferred | The fair value of the consideration transferred was as follows:
At September 4, 2018 |  |  |
Cash consideration paid to the selling shareholders (a) |  |  | 3,000 |
Shares of the Company issued to selling shareholders (b) |  |  | 22,000 |
Total fair value of consideration transferred to selling shareholders |  |  | 25,000 |
Capital contribution related to option exercised (c) |  |  | 2,184 |
Fair value of previously held interest in Equals |  |  | 22,816 |
Total fair value of consideration |  |  | 50,000 |
(a) | consideration paid in cash for the acquisition of additional 6% interest, representing 3,600 outstanding shares held by the selling shareholders.
(b) | consideration price for the acquisition of the remaining 44% interest in Equals at fair value of R$ 22,000, through the issuance of 1,856 (after share split 233,856) shares of the Company, transferred to the selling shareholders after completion of the Company’s IPO.
(c) | exercise of the option for, whereby 17,142 new shares of Equals were issued, representing an increase of 20% to the previously held interest.
Schedule of Fair Value of Assets and Liabilities on Acquisition Date | The fair value of identifiable assets acquired and liabilities assumed of Equals on the acquisition date was as follows:
|  | Fair value recognized on acquisition |
Assets |  |  |  |
Cash and cash equivalents |  |  | 60 |
Trade accounts receivable |  |  | 798 |
Other current assets |  |  | 312 |
Receivables to related parties |  |  | 1,057 |
Property and equipment |  |  | 428 |
Intangible assets—Software (internally developed) |  |  | 34,539 |
Intangible assets—Customer relationship |  |  | 2,103 |
Intangible assets—Non-compete agreement |  |  | 1,659 |
Deferred tax assets |  |  | 108 |
|  |  | 41,064 |
Liabilities |  |  |  |
Trade accounts payable |  |  | (419 | )
Labor and social security liabilities |  |  | (1,704 | )
Taxes payable |  |  | (225 | )
Payables to related parties |  |  | (244 | )
Deferred tax liabilities |  |  | (12,960 | )
|  |  | (15,552 | )
Net identifiable assets acquired |  |  | 25,512 |
Goodwill on acquisition |  |  | 24,488 |
Total consideration transferred |  |  | 50,000 |
Schedule of Intangible Assets | The following intangible assets met the criteria in IAS 38— Intangible Assets for preliminary recognition:
Assets |  | Amount |  |  | Method |  | Expected amortization period
Software (internally developed) |  |  | 34,355 |  |  | Multi-period Excess Earnings Method—MEEM |  | 10 years
Customer relationship |  |  | 2,103 |  |  | Cost approach |  | 3 years
Non-compete agreement |  |  | 1,659 |  |  | With and without method |  | 5 years
Schedule of Purchase Consideration Cash Outflow | Purchase consideration—cash outflow
Consideration paid in cash |  |  | (3,000 | )
Net cash acquired |  |  | 60 |
Net cash flow on acquisition (a) |  |  | (2,940 | )
(a) | Included in the cash flow from investing activities.

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