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v3.25.1

Right-of-use assets and leases payable (Tables) | 12 Months Ended
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Dec. 31, 2024
Right-of-use assets and leases payable |
Summary of Information About Right of Use Asset | a. Right-of-use assets
| Weighted average useful life (years) |  | Balance as of 12/31/2023 |  |  | Additions and remeasurement (i) |  |  | Write-offs |  |  | Transfers (ii) |  |  | Amortization |  |  | Balance as of 12/31/2024 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 9 |  | 1,998,866 |  |  | 196,194 |  |  | (207,945 | ) |  | ‐ |  |  | ‐ |  |  | 1,987,115 |
Port areas | 32 |  | 314,964 |  |  | 2,025 |  |  | ‐ |  |  | 26,750 |  |  | ‐ |  |  | 343,739 |
Vehicles | 3 |  | 270,388 |  |  | 143,043 |  |  | (56,337 | ) |  | ‐ |  |  | ‐ |  |  | 357,094 |
Equipment | 3 |  | 38,278 |  |  | 5,958 |  |  | (10,591 | ) |  | ‐ |  |  | ‐ |  |  | 33,645 |
Others | 20 |  | 27,846 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | 27,846 |
|  |  | 2,650,342 |  |  | 347,220 |  |  | (274,873 | ) |  | 26,750 |  |  | ‐ |  |  | 2,749,439 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | ‐ |  | (753,198 | ) |  | ‐ |  |  | 131,716 |  |  | (4,402 | ) |  | (197,849 | ) |  | (823,733 | )
Port areas | ‐ |  | (44,620 | ) |  | ‐ |  |  | ‐ |  |  | - |  |  | (8,072 | ) |  | (52,692 | )
Vehicles | ‐ |  | (109,967 | ) |  | ‐ |  |  | 35,669 |  |  | ‐ |  |  | (95,538 | ) |  | (169,836 | )
Equipment | ‐ |  | (5,184 | ) |  | ‐ |  |  | 9,778 |  |  | ‐ |  |  | (10,601 | ) |  | (6,007 | )
Others | ‐ |  | (25,847 | ) |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | - |  |  | (25,847 | )
|  |  | (938,816 | ) |  | ‐ |  |  | 177,163 |  |  | (4,402 | ) |  | (312,060 | ) |  | (1,078,115 | )
Net amount |  |  | 1,711,526 |  |  | 347,220 |  |  | (97,710 | ) |  | 22,348 |  |  | (312,060 | ) |  | 1,671,324 |
(i) | Considers R$ 342,332 referring to additions and remeasurements between right-of-use assets and leases payable.
(ii) | Refers to the amortization of the right of use, which is being capitalized as Construction in progress until the beginning of its operation. Additionally, the cost includes the advance balance of the grant of Maceió carried out in Ipiranga.
| Weighted average useful life (years) |  | Balance as of 12/31/2022 |  |  | Additions and remeasurement (i) |  |  | Write-offs |  |  | Transfers (ii) |  |  | Amortization |  |  | Acquisition of subsidiary (iii) |  |  | Balance as of 12/31/2023 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 10 |  | 2,019,898 |  |  | 140,245 |  |  | (165,551 | ) |  | ‐ |  |  | ‐ |  |  | 4,274 |  |  | 1,998,866 |
Port areas | 29 |  | 311,174 |  |  | 3,790 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | 314,964 |
Vehicles | 4 |  | 186,455 |  |  | 120,705 |  |  | (71,781 | ) |  | ‐ |  |  | ‐ |  |  | 35,009 |  |  | 270,388 |
Equipment | 5 |  | 26,345 |  |  | 12,910 |  |  | (1,973 | ) |  | ‐ |  |  | ‐ |  |  | 996 |  |  | 38,278 |
Others | 20 |  | 27,846 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | 27,846 |
|  |  | 2,571,718 |  |  | 277,650 |  |  | (239,305 | ) |  | ‐ |  |  | ‐ |  |  | 40,279 |  |  | 2,650,342 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | ‐ |  | (634,688 | ) |  | ‐ |  |  | 95,896 |  |  | (4,491 | ) |  | (209,522 | ) |  | (393 | ) |  | (753,198 | )
Port areas | ‐ |  | (36,773 | ) |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | (7,847 | ) |  | ‐ |  |  | (44,620 | )
Vehicles | ‐ |  | (83,902 | ) |  | ‐ |  |  | 63,708 |  |  | ‐ |  |  | (80,661 | ) |  | (9,112 | ) |  | (109,967 | )
Equipment | ‐ |  | (2,850 | ) |  | ‐ |  |  | 1,974 |  |  | ‐ |  |  | (4,151 | ) |  | (157 | ) |  | (5,184 | )
Others | ‐ |  | (22,128 | ) |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | (3,719 | ) |  | ‐ |  |  | (25,847 | )
|  |  | (780,341 | ) |  | ‐ |  |  | 161,578 |  |  | (4,491 | ) |  | (305,900 | ) |  | (9,662 | ) |  | (938,816 | )
Net amount |  |  | 1,791,377 |  |  | 277,650 |  |  | (77,727 | ) |  | (4,491 | ) |  | (305,900 | ) |  | 30,617 |  |  | 1,711,526 |
(i) | Considers R$ 257,201 referring to additions and remeasurements between right-of-use assets and leases payable.
(ii) | Refers to the amortization of the right of use, which is being capitalized as Construction in progress until the beginning of its operation.
(iii) | For further information, see Note 27.
| Weighted average useful life (years) |  | Balance as of 12/31/2021 |  |  | Additions and remeasurement |  |  | Write-offs |  |  | Transfers (i) |  |  | Amortization |  |  | Balance as of 12/31/2022 |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate | 10 |  | 1,793,473 |  |  | 366,805 |  |  | (140,380 | ) |  | ‐ |  |  | ‐ |  |  | 2,019,898 |
Port areas | 29 |  | 299,630 |  |  | 11,868 |  |  | (324 | ) |  | ‐ |  |  | ‐ |  |  | 311,174 |
Vehicles | 4 |  | 146,173 |  |  | 115,666 |  |  | (75,384 | ) |  | ‐ |  |  | ‐ |  |  | 186,455 |
Equipment | 5 |  | 16,740 |  |  | 9,958 |  |  | (353 | ) |  | ‐ |  |  | ‐ |  |  | 26,345 |
Others | 20 |  | 27,846 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | 27,846 |
|  |  | 2,283,862 |  |  | 504,297 |  |  | (216,441 | ) |  | ‐ |  |  | ‐ |  |  | 2,571,718 |
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  |  | (489,470 | ) |  | ‐ |  |  | 79,003 |  |  | (5,311 | ) |  | (218,910 | ) |  | (634,688 | )
Port areas |  |  | (23,526 | ) |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | (13,247 | ) |  | (36,773 | )
Vehicles |  |  | (98,867 | ) |  | ‐ |  |  | 66,554 |  |  | ‐ |  |  | (51,589 | ) |  | (83,902 | )
Equipment |  |  | (1,834 | ) |  | ‐ |  |  | 399 |  |  | ‐ |  |  | (1,415 | ) |  | (2,850 | )
Others |  |  | (18,870 | ) |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | (3,258 | ) |  | (22,128 | )
|  |  | (632,567 | ) |  | ‐ |  |  | 145,956 |  |  | (5,311 | ) |  | (288,419 | ) |  | (780,341 | )
Net amount |  |  | 1,651,295 |  |  | 504,297 |  |  | (70,485 | ) |  | (5,311 | ) |  | (288,419 | ) |  | 1,791,377 |
(i) | Refers to R$ 5,311 transferred to property, plant and equipment.
Summary of Changes in Lease Payables | The changes in leases payable are shown below:
Balance as of December 31, 2021 | 1,348,311 |
Interest accrued | 128,069 |
Payments of leases | (351,011 | )
Interest payment | (6,868 | )
Additions and remeasurement | 482,439 |
Write-offs | (77,171 | )
Balance as of December 31, 2022 | 1,523,769 |
Interest accrued | 143,005 |
Payments of leases | (213,527 | )
Interest payment | (145,586 | )
Additions and remeasurement | 257,201 |
Write-offs | (71,569 | )
Acquisition of subsidiary | 30,641 |
Balance as of December 31, 2023 | 1,523,934 |
Interest accrued | 133,767 |
Payments of leases | (285,404 | )
Interest payment | (148,084 | )
Additions and remeasurement | 342,332 |
Write-offs | (81,393 | )
Balance as of December 31, 2024 | 1,485,152 |
Current | 316,460 |
Non-current | 1,168,692 |
Summary of Maturities of Lease Payments of Operating Lease | The undiscounted future cash outflows are presented below:
| 12/31/2024 |  |  | 12/31/2023 |
Up to 1 year | 355,336 |  |  | 418,450 |
1 to 2 years | 282,945 |  |  | 322,165 |
2 to 3 years | 240,984 |  |  | 227,785 |
3 to 4 years | 188,002 |  |  | 189,744 |
4 to 5 years | 158,559 |  |  | 147,977 |
More than 5 years | 891,997 |  |  | 1,003,655 |
Total | 2,117,823 |  |  | 2,309,776 |
Schedule of weighted average discount rates for the lease payable by maturity period | The weighted nominal average discount rates for the lease contracts of the Company are:
Contracts by maturity date and discount rate |
Maturity dates of the contracts | Rate (% p.a.) |
From 1 to 5 years | 10.56% |
From 6 to 10 years | 10.16% |
From 11 to 15 years | 9.81% |
More than 15 years | 9.68% |
Details About Lease Contracts of Low Amount Assets |
| Up to 1 year |  |  | Between 1 and 5 years |  |  | Total |
12/31/2024 | 8,022 |  |  | 2,637 |  |  | 10,659 |
12/31/2023 | 7,693 |  |  | 1,872 |  |  | 9,565 |

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