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Discontinued operations (Tables) | 12 Months Ended
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Dec. 31, 2023
Discontinued operations |
Schedule of profit (loss) for the year and cash flows from discontinued operations | a. The results and cash flows from discontinued operations for the year ended December 31, 2022, are shown below:
|  | Oxiteno |  |  | Extrafarma |  |  | Eliminations (*) |  |  | Ultrapar |  |  | 12/31/2022 |
Net revenue from sales and services |  | 2,039,287 |  |  | 1,235,487 |  |  | (7,241 | ) |  | - |  |  | 3,267,533 |
Cost of products and services sold |  | (1,580,000 | ) |  | (912,310 | ) |  | 7,241 |  |  | - |  |  | (2,485,069 | )
Gross profit |  | 459,287 |  |  | 323,177 |  |  | - |  |  | - |  |  | 782,464 |
Selling, marketing and administrative |  | (201,365 | ) |  | (438,601 | ) |  | - |  |  | - |  |  | (639,966 | )
Other operating income (expenses), net |  | 10,736 |  |  | (5,951 | ) |  | - |  |  | 241,325 |  |  | 246,110 |
Operating income (loss) |  | 268,658 |  |  | (121,375 | ) |  | - |  |  | 241,325 |  |  | 388,608 |
Share of profit (loss) of subsidiaries, joint ventures and associates |  | (231 | ) |  | - |  |  | - |  |  | - |  |  | (231 | )
Income (loss) before financial result and income and social contribution taxes |  | 268,427 |  |  | (121,375 | ) |  | - |  |  | 241,325 |  |  | 388,377 |
Financial result, net |  | 23,153 |  |  | (25,059 | ) |  | 54,431 |  |  | - |  |  | 52,525 |
Income (loss) before income and social contribution taxes |  | 291,580 |  |  | (146,434 | ) |  | 54,431 |  |  | 241,325 |  |  | 440,902 |
Income and social contribution taxes |  | (16,924 | ) |  | 20,826 |  |  | (18,507 | ) |  | (202,895 | ) |  | (217,500 | )
Net effect of cessation of depreciation (i) |  | 51,372 |  |  | 27,084 |  |  | - |  |  | - |  |  | 78,456 |
Net income (loss) for the year |  | 326,028 |  |  | (98,524 | ) |  | 35,924 |  |  | 38,430 |  |  | 301,858 |
(*) | Elimination between continuing and discontinued operations related to the intercompany loan between Ultrapar International and Oxiteno.
(i) | As of January 1, 2022, the depreciation and amortization of assets classified as held for sale ceased, in compliance with item 25 of IFRS 5.
| Oxiteno |  |  | Extrafarma |  |  | Eliminations |  |  | 12/31/2022 |
Net cash (consumed) provided by operating activities | (81,558 | ) |  | (68,370 | ) |  | 180,478 |  |  | 30,550 |
Net cash (consumed) provided by investing activities | 1,011,736 |  |  | (25,323 | ) |  | (1,206,603 | ) |  | (220,190 | )
Net cash (consumed) provided by financing activities | (1,245,754 | ) |  | 40,585 |  |  | 1,026,144 |  |  | (179,025 | )
Effect of exchange rate variation on cash and cash equivalents in foreign currency | (19,316 | ) |  | - |  |  | - |  |  | (19,316 | )
Increase (decrease) in cash and cash equivalents | (334,892 | ) |  | (53,108 | ) |  | 19 |  |  | (387,981 | )
b. The results and cash flows from discontinued operations for the year ended December 31, 2021, are shown below:
| Oxiteno |  |  | Extrafarma |  |  | Eliminations(*) |  |  | Total |
Net revenue from sales and services | 7,102,771 |  |  | 1,986,932 |  |  | (23,908 | ) |  | 9,065,795 |
Cost of products and services sold | (5,540,773 | ) |  | (1,384,316 | ) |  | 23,908 |  |  | (6,901,181 | )
Gross profit | 1,561,998 |  |  | 602,616 |  |  | - |  |  | 2,164,614 |
Operating income (expenses) |  |  |  |  |  |  |  |  |  |  |
Selling, marketing and administrative | (978,221 | ) |  | (685,794 | ) |  | - |  |  | (1,664,015 | )
Impairment | - |  |  | (427,529 | ) |  | - |  |  | (427,529 | )
Other operating income (expenses), net | 26,924 |  |  | (1,109 | ) |  | - |  |  | 25,815 |
Operating income (loss) | 610,701 |  |  | (511,816 | ) |  | - |  |  | 98,885 |
Share of profit (loss) of subsidiaries, joint ventures and associates | 48 |  |  | - |  |  | - |  |  | 48 |
Income (loss) before financial result and income and social contribution taxes | 610,749 |  |  | (511,816 | ) |  | - |  |  | 98,933 |
Financial result, net | (431,441 | ) |  | (45,265 | ) |  | 329,736 |  |  | (146,970 | )
Income (loss) before income and social contribution taxes | 179,308 |  |  | (557,081 | ) |  | 329,736 |  |  | (48,037 | )
Income and social contribution taxes | 69,995 |  |  | 155,416 |  |  | (112,110 | ) |  | 113,301 |
Net income (loss) for the year | 249,303 |  |  | (401,665 | ) |  | 217,626 |  |  | 65,264 |
Depreciation and amortization for the year (i) | 308,564 |  |  | 154,850 |  |  | - |  |  | 463,414 |
(*) | Elimination between the continued operations and discontinued operations related to loan between Ultrapar International and Oxiteno.
(i) | Balances included for a complete breakdown of segment information.
| Oxiteno |  |  | Extrafarma |  |  | Eliminations |  |  | Total |
Net cash provided by (used in) operating activities | 1,016,580 |  |  | (33,273 | ) |  | (788 | ) |  | 982,519 |
Net cash used in investing activities | (122,363 | ) |  | (35,072 | ) |  | (1,298 | ) |  | (158,733 | )
Net cash (used in) provided by financing activities | (1,054,930 | ) |  | 35,286 |  |  | 466,677 |  |  | (552,967 | )
Effect of exchange rate changes on cash and cash equivalents in foreign currency | 56,553 |  |  | - |  |  | - |  |  | 56,553 |
(Decrease) increase in cash and cash equivalents | (104,160 | ) |  | (33,059 | ) |  | 464,591 |  |  | 327,372 |

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