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Investments in subsidiaries, joint ventures and associates (Tables) | 12 Months Ended
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Dec. 31, 2023
Investments in subsidiaries, joint ventures and associates |
Schedule of the positions of equity and income (loss) for the year | The table below presents the positions of equity and income (loss) for the year by company:
| Equity |  |  | Income (loss) for the year |  |  | Interest in share capital - % |  |  | Investments |  |  | Share of profit (loss) of joint ventures and associates |
|  |  | 12/31/2023 |  |  | 12/31/2022 |  |  | 12/31/2023 |  |  | 12/31/2022 |  |  | 12/31/2021 |
Joint ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
União Vopak – Armazéns Gerais Ltda (1) | 3,100 |  |  | 15,388 |  |  | 50 |  |  | 1,550 |  |  | 4,456 |  |  | 7,694 |  |  | (3,880 | ) |  | 602 |
Refinaria de Petróleo Riograndense S.A. (2) | 95,027 |  |  | 23,094 |  |  | 33 |  |  | 31,553 |  |  | 25,186 |  |  | 7,668 |  |  | 26,110 |  |  | 823 |
ConectCar Soluções de Mobilidade Eletrônica S.A. (7) | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (18,081 | )
Latitude Logística Portuária S.A. (3) | 12,004 |  |  | (4,068 | ) |  | 50 |  |  | 6,002 |  |  | 7,638 |  |  | (1,636 | ) |  | (2,339 | ) |  | 593 |
Navegantes Logística Portuária S.A. (3) | 47,510 |  |  | (22,820 | ) |  | 33 |  |  | 15,836 |  |  | 23,250 |  |  | (7,413 | ) |  | (11,040 | ) |  | (3,032 | )
Nordeste Logística I S.A. (3) | 21,212 |  |  | 6,305 |  |  | 33 |  |  | 7,071 |  |  | 6,340 |  |  | 730 |  |  | 2,591 |  |  | 1,592 |
Nordeste Logística II S.A. (3) | 51,649 |  |  | (5,553 | ) |  | 33 |  |  | 17,216 |  |  | 19,415 |  |  | (2,199 | ) |  | (2,007 | ) |  | (819 | )
Nordeste Logística III S.A. (3) | 54,013 |  |  | 3,933 |  |  | 33 |  |  | 18,004 |  |  | 17,038 |  |  | 967 |  |  | (30 | ) |  | 255 |
Química da Bahia Indústria e Comércio S.A. (i) | 6,956 |  |  | (84 | ) |  | 50 |  |  | 3,478 |  |  | 3,520 |  |  | (42 | ) |  | (8 | ) |  | - |
Terminal de Combustíveis Paulínia S.A. ("Opla") (6) | 108,311 |  |  | 8,141 |  |  | 50 |  |  | 54,155 |  |  | ‐ |  |  | 4,071 |  |  | ‐ |  |  | - |
Other investments | ‐ |  |  | ‐ |  |  | ‐ |  |  | 349 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | - |
Associates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Transportadora Sulbrasileira de Gás S.A. (4) | 15,912 |  |  | 8,253 |  |  | 25 |  |  | 3,978 |  |  | 3,898 |  |  | 2,043 |  |  | 2,771 |  |  | 552 |
Metalúrgica Plus S.A. (5) | (769 | ) |  | (298 | ) |  | 33 |  |  | (256 | ) |  | (157 | ) |  | (99 | ) |  | (105 | ) |  | (100 | )
Plenogás Distribuidora de Gás S.A. (5) | 1,489 |  |  | 376 |  |  | 33 |  |  | 497 |  |  | 615 |  |  | 124 |  |  | 118 |  |  | (4 | )
Other investments | ‐ |  |  | ‐ |  |  | ‐ |  |  | 33 |  |  | 28 |  |  | ‐ |  |  | ‐ |  |  | (14 | )
Goodwill on investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Terminal de Combustíveis Paulínia S.A. ("Opla") (6) | ‐ |  |  | ‐ |  |  | ‐ |  |  | 158,634 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | - |
Total (A) |  |  |  |  |  |  |  |  |  | 318,100 |  |  | 111,227 |  |  | 11,908 |  |  | 12,181 |  |  | (17,634 | )
Total provision for equity deficit (B) |  |  |  |  |  |  |  |  |  | (256 | ) |  | (157 | ) |  |  |  |  |  |  |  |  |
Total investments (A-B) |  |  |  |  |  |  |  |  |  | 318,356 |  |  | 111,384 |  |  |  |  |  |  |  |  |  |
The percentages in the table above are rounded.
(i) | The Company acquired a 50% interest in Química da Bahia on February 1, 2022. Until January 31, 2022, Química da Bahia was an associate of Oxiteno S.A.
(1) | The subsidiary Ultracargo Logística holds an interest in União Vopak–Armazéns Gerais Ltda. (“União Vopak”), which is primarily engaged in liquid bulk storage at the port of Paranaguá.
(2) | The Company holds an interest in Refinaria de Petróleo Riograndense S.A. (“RPR”), which is primarily engaged in oil refining.
(3) | The subsidiary IPP participates in the port concession BEL02A at the port of Miramar, in Belém (PA), through Latitude Logística Portuária S.A. (“Latitude”); for the port of Vitória (ES), it participates through Navegantes Logística Portuária S.A. (“Navegantes”); in Cabedelo (PB), it holds an interest in Nordeste Logística I S.A. ("Nordeste Logística I"), Nordeste Logística II S.A. ("Nordeste Logística II”) and Nordeste Logística III S.A. (“Nordeste Logística III”).
(4) | The subsidiary IPP holds an interest in Transportadora Sulbrasileira de Gás S.A. (“TSB”), which is primarily engaged in natural gas transportation services.
(5) | The subsidiary Cia. Ultragaz holds an interest in Metalúrgica Plus S.A. (“Metalplus”), which is primarily engaged in the manufacture and trading of LPG containers and has interest in Plenogás Distribuidora de Gás S.A. (“Plenogás”), which is primarily engaged in the marketing of LPG containers. Currently, the associates have their operational activities suspended.
(6) | The subsidiary Ultracargo Logística acquired a 50% interest in Opla on July 1, 2023. For more information, see Note 28.c.
Summary of financial position and income of subsidiaries which have relevant non-controlling interests | The financial position and income of subsidiaries which have relevant non-controlling interests is shown below:
| Proportion of interest in share capital and right votes detained by non-controlling participation |  | Equity attributed to non-controlling participation |  |  | Income allocated to non-controlling participation for the year |
| 12/31/2023 | 12/31/2022 |  | 12/31/2023 |  |  | 12/31/2022 |  |  | 12/31/2023 |  |  | 12/31/2022 |
Subsidiaries | % | % |  |  |  |  |  |  |  |  |  |  |  |
Iconic Lubrificantes S.A. | 44% | 44% |  | 477,710 |  |  | 446,707 |  |  | 72,505 |  |  | 34,955 |
Other investiments | - | - |  | 45,621 |  |  | 19,520 |  |  | 5,453 |  |  | 4,275 |
|  |  |  | 523,331 |  |  | 466,227 |  |  | 77,958 |  |  | 39,230
Summary of statements of financial position and statements of income of joint ventures | The table below presents the full amounts of statements of financial position and statements of income of joint ventures:
| 12/31/2023 |
| União Vopak |  |  | RPR |  |  | Química da Bahia |  |  | Latitude Logística |  |  | Navegantes Logística |  |  | Nordeste Logística I |  |  | Nordeste Logística II |  |  | Nordeste Logística III |  |  | Opla |
Current assets | 7,256 |  |  | 592,237 |  |  | 331 |  |  | 6,262 |  |  | 5,376 |  |  | 39,078 |  |  | 19,425 |  |  | 23,566 |  |  | 12,844 |
Non-current assets | 132 |  |  | 252,722 |  |  | 9,734 |  |  | 86,273 |  |  | 166,000 |  |  | 49,869 |  |  | 46,165 |  |  | 52,299 |  |  | 177,782 |
Current liabilities | 92 |  |  | 488,932 |  |  | - |  |  | 27,309 |  |  | 76,402 |  |  | 44,852 |  |  | 1,183 |  |  | 2,384 |  |  | 58,308 |
Non-current liabilities | 4,196 |  |  | 228,994 |  |  | 3,109 |  |  | 53,222 |  |  | 47,464 |  |  | 22,883 |  |  | 12,758 |  |  | 19,468 |  |  | 24,007 |
Equity | 3,100 |  |  | 127,033 |  |  | 6,956 |  |  | 12,004 |  |  | 47,510 |  |  | 21,212 |  |  | 51,649 |  |  | 54,013 |  |  | 108,311 |
Net revenue | - |  |  | 2,954,931 |  |  | - |  |  | 12,220 |  |  | - |  |  | 16,895 |  |  | 5,264 |  |  | 13,324 |  |  | 35,117 |
Costs, operating expenses, gain (loss) on disposal of property, plant and equipment and intangibles and other operating income (expenses) | 22,174 |  |  | (2,940,640 | ) |  | (51 | ) |  | (10,565 | ) |  | (12,342 | ) |  | (8,742 | ) |  | (9,732 | ) |  | (10,354 | ) |  | (20,415 | )
Finance income (costs), income and social contribution taxes | (6,786 | ) |  | 6,608 |  |  | (33 | ) |  | (5,723 | ) |  | (10,478 | ) |  | (1,848 | ) |  | (1,085 | ) |  | 963 |  |  | (6,561 | )
Net income (loss) for the year | 15,388 |  |  | 20,899 |  |  | (84 | ) |  | (4,068 | ) |  | (22,820 | ) |  | 6,305 |  |  | (5,553 | ) |  | 3,933 |  |  | 8,141 |
Number of shares or units held | 5,599 |  |  | 5,078,888 |  |  | 1,493,122 |  |  | 9,384,693 |  |  | 37,998,195 |  |  | 2,317,921 |  |  | 22,393,571 |  |  | 16,977,737 |  |  | 33,915,815 |
Interest in share capital - % | 50 |  |  | 33 |  |  | 50 |  |  | 50 |  |  | 33 |  |  | 33 |  |  | 33 |  |  | 33 |  |  | 50 |
| 12/31/2022 |
| União Vopak |  |  | RPR |  |  | Química da Bahia |  |  | Latitude Logística |  |  | Navegantes Logística |  |  | Nordeste Logística I |  |  | Nordeste Logística II |  |  | Nordeste Logística III |
Current assets | 3,164 |  |  | 615,563 |  |  | 382 |  |  | 9,526 |  |  | 4,358 |  |  | 20,604 |  |  | 38,951 |  |  | 25,598 |
Non-current assets | 7,454 |  |  | 156,788 |  |  | 9,767 |  |  | 67,774 |  |  | 179,377 |  |  | 23,146 |  |  | 40,806 |  |  | 49,800 |
Current liabilities | 1,378 |  |  | 432,502 |  |  | - |  |  | 13,112 |  |  | 40,675 |  |  | 6,183 |  |  | 10,915 |  |  | 7,871 |
Non-current liabilities | 328 |  |  | 263,999 |  |  | 3,109 |  |  | 48,912 |  |  | 73,311 |  |  | 18,546 |  |  | 10,596 |  |  | 16,415 |
Equity | 8,912 |  |  | 75,850 |  |  | 7,040 |  |  | 15,276 |  |  | 69,749 |  |  | 19,021 |  |  | 58,246 |  |  | 51,112 |
Net revenue | 3,408 |  |  | 3,215,987 |  |  | - |  |  | 12,722 |  |  | - |  |  | 20,631 |  |  | 3,205 |  |  | 12,798 |
Costs, operating expenses, gain (loss) on disposal of property, plant and equipment and intangibles and other operating income (expenses) | (13,412 | ) |  | (3,085,140 | ) |  | (15 | ) |  | (9,864 | ) |  | (11,360 | ) |  | (7,901 | ) |  | (7,367 | ) |  | (10,720 | )
Finance income (costs), income and social contribution taxes | 2,244 |  |  | (52,248 | ) |  | - |  |  | (4,574 | ) |  | (8,408 | ) |  | (3,632 | ) |  | 531 |  |  | (1,280 | )
Net income (loss) for the year | (7,760 | ) |  | 78,599 |  |  | (15 | ) |  | (1,716 | ) |  | (19,768 | ) |  | 9,098 |  |  | (3,631 | ) |  | 798 |
Number of shares or units held | 29,995 |  |  | 5,078,888 |  |  | 1,493,122 |  |  | 9,384,693 |  |  | 37,998,195 |  |  | 984,587 |  |  | 22,393,571 |  |  | 16,977,737 |
Interest in share capital - % | 50 |  |  | 33 |  |  | 50 |  |  | 50 |  |  | 33 |  |  | 33 |  |  | 33 |  |  | 33 |
| 12/31/2021 |
| União Vopak |  |  | RPR |  |  | ConectCar (i) |  |  | Latitude Logística |  |  | Navegantes Logística |  |  | Nordeste Logística I |  |  | Nordeste Logística II |  |  | Nordeste Logística III |
Net revenue | 17,660 |  |  | 2,092,786 |  |  | 60,436 |  |  | 5,895 |  |  | - |  |  | 11,625 |  |  | 2,016 |  |  | 7,561 |
Costs, operating expenses, gain (loss) on disposal of property, plant and equipment and intangibles and other operating income (expenses) | (16,144 | ) |  | (2,105,544 | ) |  | (97,095 | ) |  | (2,591 | ) |  | (1,579 | ) |  | (3,260 | ) |  | (3,980 | ) |  | (5,030 | )
Finance income (costs), income and social contribution taxes | (312 | ) |  | 15,235 |  |  | 497 |  |  | (2,118 | ) |  | (7,517 | ) |  | (3,589 | ) |  | (494 | ) |  | (1,765 | )
Net income (loss) for the year | 1,204 |  |  | 2,477 |  |  | (36,162 | ) |  | 1,186 |  |  | (9,096 | ) |  | 4,776 |  |  | (2,458 | ) |  | 766 |
Number of shares or units held | 29,995 |  |  | 5,078,888 |  |  | 263,768,000 |  |  | 4,383,881 |  |  | 22,298,195 |  |  | 681,637 |  |  | 3,933,265 |  |  | 4,871,241 |
Interest in share capital - % | 50 |  |  | 33 |  |  | 50 |  |  | 50 |  |  | 33 |  |  | 33 |  |  | 33 |  |  | 33 |
The percentages in the table above are rounded.
(i) | The balances presented refer to September 30, 2021, due to the completion of the sale of ConectCar on October 1, 2021.
Summary of statements of financial position and statements of income of associates | The table below presents the statements of financial position and statements of income of associates:
| 12/31/2023 |
| Transportadora Sulbrasileira de Gás S.A. |  |  | Metalúrgica Plus S.A. |  |  | Plenogás Distribuidora de Gás S.A. |
Current assets | 10,827 |  |  | 5 |  |  | 828 |
Non-current assets | 9,329 |  |  | - |  |  | 1,269 |
Current liabilities | 3,642 |  |  | 32 |  |  | 218 |
Non-current liabilities | 602 |  |  | 742 |  |  | 390 |
Equity | 15,912 |  |  | (769 | ) |  | 1,489 |
Net revenue | 16,212 |  |  | - |  |  | - |
Costs, operating expenses, gain (loss) on disposal of property, plant and equipment and intangibles and other operating income (expenses) | (8,145 | ) |  | (263 | ) |  | 378 |
Finance income (costs), income and social contribution taxes | 186 |  |  | (35 | ) |  | (2 | )
Net income (loss) for the year | 8,253 |  |  | (298 | ) |  | 376 |
Number of shares or units held | 20,124,996 |  |  | 3,000 |  |  | 1,384,308 |
Interest in share capital - % | 25 |  |  | 33 |  |  | 33 |
| 12/31/2022 |
| Transportadora Sulbrasileira de Gás S.A. |  |  | Metalúrgica Plus S.A. |  |  | Plenogás Distribuidora de Gás S.A. |
Current assets | 8,598 |  |  | 6 |  |  | 617 |
Non-current assets | 10,420 |  |  | - |  |  | 1,949 |
Current liabilities | 2,824 |  |  | 29 |  |  | 167 |
Non-current liabilities | 601 |  |  | 448 |  |  | 555 |
Equity | 15,593 |  |  | (471 | ) |  | 1,844 |
Net revenue | 18,250 |  |  | - |  |  | - |
Costs, operating expenses, gain (loss) on disposal of property, plant and equipment and intangibles and other operating income (expenses) | (7,593 | ) |  | (245 | ) |  | 356 |
Finance income (costs), income and social contribution taxes | 76 |  |  | (69 | ) |  | (3 | )
Net income (loss) for the year | 10,733 |  |  | (314 | ) |  | 353 |
Number of shares or units held | 20,124,996 |  |  | 3,000 |  |  | 1,384,308 |
Interest in share capital - % | 25 |  |  | 33 |  |  | 33 |
| 12/31/2021 |
| Transportadora Sulbrasileira de Gás S.A. |  |  | Oxicap Indústria de Gases Ltda. |  |  | Química da Bahia Indústria e Comércio S.A. |  |  | Metalúrgica Plus S.A. |  |  | Plenogás Distribuidora de Gás S.A. |
Net revenue | 15,126 |  |  | 69,611 |  |  | - |  |  | - |  |  | - |
Costs, operating expenses, gain (loss) on disposal of property, plant and equipment and intangibles and other operating income (expenses) | (12,691 | ) |  | (68,390 | ) |  | (28 | ) |  | (239 | ) |  | 18 |
Finance income (costs) and income tax | (226 | ) |  | (904 | ) |  | - |  |  | (61 | ) |  | (31 | )
Net income (loss) for the year | 2,209 |  |  | 317 |  |  | (28 | ) |  | (300 | ) |  | (13 | )
Number of shares or units held | 20,124,996 |  |  | 1,987 |  |  | 1,493,120 |  |  | 3,000 |  |  | 1,384,308 |
Interest in share capital - % | 25 |  |  | 15 |  |  | 50 |  |  | 33 |  |  | 33 |
Schedule of the balances and changes in investments in joint ventures and associates | Balances and changes in investments in subsidiaries, joint ventures and associates are as follows:
| Joint ventures |  |  | Associates |  |  | Total |
Balance as of December 31, 2020 (i) | 137,004 |  |  | 25,616 |  |  | 162,620 |
Share of profit (loss) of joint ventures and associates from continuing operations | (18,068 | ) |  | 434 |  |  | (17,634 | )
Share of profit (loss) of joint ventures and associates from discontinued operations | - |  |  | 48 |  |  | 48 |
Dividends | - |  |  | (998 | ) |  | (998 | )
Valuation adjustments | 99 |  |  | - |  |  | 99 |
Actuarial gain of post-employment benefits of subsidiaries, net of income and social contribution taxes | 5,723 |  |  | - |  |  | 5,723 |
Capital increase in cash | 30,697 |  |  | - |  |  | 30,697 |
Capital decrease | (5,001 | ) |  | (1,500 | ) |  | (6,501 | )
Shareholder transactions - changes of interest | (966 | ) |  | - |  |  | (966 | )
Write-off of investment | (78,099 | ) |  | - |  |  | (78,099 | )
Reclassification to assets held for sale | - |  |  | (16,396 | ) |  | (16,396 | )
Balance as of December 31, 2021 (i) | 71,389 |  |  | 7,204 |  |  | 78,593 |
| Joint ventures |  |  | Associates |  |  | Total |
Balance as of December 31, 2021 (i) | 71,389 |  |  | 7,204 |  |  | 78,593 |
Share of profit (loss) of subsidiaries, joint ventures and associates | 9,397 |  |  | 2,784 |  |  | 12,181 |
Dividends | (4,298 | ) |  | (2,076 | ) |  | (6,374 | )
Equity instrument granted (ii) | - |  |  | - |  |  | - |
Accumulated other comprehensive income | 267 |  |  | - |  |  | 267 |
Actuarial gain of post-employment benefits of subsidiaries, net of income and social contribution taxes | (1,440 | ) |  | - |  |  | (1,440 | )
Capital increase in cash | 28,000 |  |  | - |  |  | 28,000 |
Shareholder transactions - changes of interest | 3,528 |  |  | (3,528 | ) |  | - |
Balance as of December 31, 2022 (i) | 106,843 |  |  | 4,384 |  |  | 111,227 |
| Joint ventures |  |  | Associates |  |  | Total |
Balance as of December 31, 2022 (i) | 106,843 |  |  | 4,384 |  |  | 111,227 |
Share of profit (loss) of subsidiaries, joint ventures and associates (*) | 9,840 |  |  | 2,068 |  |  | 11,908 |
Dividends | (11,072 | ) |  | (2,200 | ) |  | (13,272 | )
Equity instrument granted (ii) | 899 |  |  | - |  |  | 899 |
Acquisition of Terminal de Combustíveis Paulínia S.A. ("Opla") | 210,096 |  |  | - |  |  | 210,096 |
Capital decrease | (3,100 | ) |  | - |  |  | (3,100 | )
Other movements | 342 |  |  | - |  |  | 342 |
Balance as of December 31, 2023 (i) | 313,848 |  |  | 4,252 |  |  | 318,100 |
(*) | Adjusted for unrealized profits between subsidiaries.
(i) | Investments in subsidiaries, joint ventures and associates net of provision for equity deficit.
(ii) | Amounts refer to grants of long-term incentives in subsidiaries Ipiranga Produtos de Petróleo S.A., Ultragaz Participações Ltda. and Ultracargo–Operações Logísticas Ltda.

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