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Segment information | 12 Months Ended
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Dec. 31, 2021
Operating Segments [Abstract] |
Segment information | Segment information On December 31, 2020, the Company had a singl e segment StoneCo. In 2021, due to the acquisition of Linx, and the complexity of this business, the Company has two operating and reportable segments: StoneCo and Linx. After Linx acquisition, the CODM review and monitor operations and evaluates performance considering two separate views: StoneCo (ex-Linx) and Linx. Both reportable segments represent strategic business units monitored separately. The Group uses adjusted net income (loss) as the measure reported to the CODM about the performance of each segment. Adjusted net income (loss) for the years ended December 31, 2020 and 2019 is presented for a single segment since for those periods the Group did not have control over Linx. The income statement and balance sheet position, for the period ended December 31, 2021, for these two operating segments are presented below.
| December 31, 2021
| StoneCo (ex-Linx) |  | Linx |  | Non allocated |  | Consolidated
Assets |  |  |  |  |  |  |
Current assets | 29,402,088 |  | 558,085 |  | — |  | 29,960,173
Non-current assets (a) | 9,476,625 |  | 1,404,202 |  | 1,215,791 |  | 12,096,618
Liabilities and equity |  |  |  |  |  |  |
Current liabilities | 22,360,746 |  | 424,507 |  | 4,592 |  | 22,789,845
Long term liabilities | 2,717,114 |  | 195,368 |  | 2,760,018 |  | 5,672,500
(a) Goodwill and intangible assets of business acquired by StoneCo are allocated to the StoneCo (ex-Linx) segment.
Assets and liabilities non allocated represents the investment in Banco Inter (Note 6 (b)) and related Bonds (Note 17.3.5). Segmented Statement of Profit or Loss
| December 31, 2021
| StoneCo (ex-Linx) |  | Linx
Total revenue and income | 4,291,132 |  | 532,629
Cost of services | (1,409,319) |  | (304,509)
Administrative expenses | (535,093) |  | (109,723)
Selling expenses | (913,933) |  | (98,611)
Financial expenses, net | (1,095,702) |  | (32,561)
Other income (expenses), net | (111,650) |  | (6,512)
Total Expenses | (4,065,697) |  | (551,916)
Loss on investment in associates | (10,437) |  | —
Profit (loss) before income taxes | 214,998 |  | (19,287)
Income taxes and social contributions | 14,530 |  | (6,950)
Adjusted net income (loss) for the year | 229,528 |  | (26,237)
Reconciliation of segment adjusted net income (loss) for the year with net income (loss) in the consolidated financial statements
| 2021 |  | 2020 |  | 2019
Adjusted net income – StoneCo (ex-Linx) | 229,528 |  | 958,193 |  | 857,100
Adjusted loss – Linx | (26,237) |  | — |  | —
Segment adjusted net income | 203,291 |  | 958,193 |  | 857,100
Adjustments from adjusted net income to consolidated net income (loss) |  |  |  |  |
Mark-to-market and cost of funds related to the investment in Banco Inter | (1,382,773) |  | — |  | —
Amortization of fair value adjustment (a) | (89,100) |  | (17,229) |  | (17,166)
Share-based compensation expenses (b) | (66,917) |  | (120,695) |  | (64,294)
Gain on previously held interest in associate (c) | 15,848 |  | 2,992 |  | —
Other expenses (d) | (118,323) |  | (30,782) |  | 1,714
Tax effect on adjustments | 60,626 |  | 44,967 |  | 26,840
Consolidated net income (loss) | (1,377,348) |  | 837,446 |  | 804,195
(a) On intangibles related to acquisitions. Consists of expenses resulting from the amortization of the fair value adjustment on intangible assets and property and equipment as a result of the application of the acquisition method.
(b) Consists of expenses related to the vesting of one-time pre-IPO pool of share-based compensation.
(c) Consists of the gain on re-measurement of our previously held equity interest in Linked (2Q20), Vhsys (2Q21) and Collact (3Q21) to fair value upon the date control was acquired.
(d) Consists of the fair value adjustment related to associates call option, call option of associates, M&A and Bond expenses, earn-out interests related to acquisitions, gains/losses in the sale of companies, dividends from Linx, Linx's organizational restructuring and restructuring of debt instruments.
The Company intends in 2022 to change the format on which results are reported to and reviewed by management which would result in the change of operating and reportable segments mainly to, two segments: Software and Financial services.

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- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2021-03-24 + Details
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- Definition Operating Segments [Abstract] + References No definition available. + Details
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