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Income and Social Contribution Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of income and social contribution taxes [abstract] |
Deferred taxes |
| 12/31/2024 |  |  | 12/31/2023 |
Assets - deferred income and social contribution taxes on: |  |  |  |  |
Provision for losses with assets | 41,467 |  |  | 46,863 |
Provisions for tax, civil and labor risks | 188,495 |  |  | 326,662 |
Provision for post-employment benefits | 76,166 |  |  | 90,451 |
Provision for differences between cash and accrual basis (i) | 19,483 |  |  | 35,989 |
Goodwill | 10,317 |  |  | 7,976 |
Provision for asset retirement obligation | 13,472 |  |  | 14,759 |
Operating provisions | 60,120 |  |  | 299,609 |
Provision for profit sharing and bonus | 76,880 |  |  | 91,883 |
Leases payable | 499,988 |  |  | 518,138 |
Change in fair value of subscription warrants | ‐ |  |  | 3,566 |
Provision for deferred revenue | 450 |  |  | 932 |
Other temporary differences | 115,753 |  |  | 104,319 |
Tax losses and negative basis for social contribution carryforwards | 510,780 |  |  | 396,601 |
Total | 1,613,371 |  |  | 1,937,748 |
Offsetting liability balance | (676,430 | ) |  | (682,614 | )
Net balances presented in assets | 936,941 |  |  | 1,255,134 |
Liabilities - Deferred income and social contribution taxes on: |  |  |  |  |
Leases payable | 406,173 |  |  | 432,908 |
Provision for differences between cash and accrual basis (i) | 194,846 |  |  | 81,293 |
Change in fair value of subscription warrants | 7,611 |  |  | ‐ |
Goodwill/negative goodwill on investments | 28,771 |  |  | 28,717 |
Business combination - fair value of assets | 52,781 |  |  | 54,921 |
Other temporary differences | 119,073 |  |  | 84,981 |
Total | 809,255 |  |  | 682,820 |
Offsetting asset balance | (676,430 | ) |  | (682,614 | )
Net balances presented in liabilities | 132,825 |  |  | 206 |
(i) Refers mainly to the income and social contribution taxes on foreign exchange variation of the derivative instruments.
Summary of Changes in Balances of Deferred Taxes | Changes in the net balance of deferred IRPJ and CSLL are as follows:
Balance as of December 31, 2021 (net) | 571,473 |
Deferred IRPJ and CSLL recognized in profit (loss) for the year | 296,459 |
Deferred IRPJ and CSLL recognized in income for the year from discontinued operation | 31,138 |
Deferred IRPJ and CSLL recognized in other comprehensive income | (1,134 | )
Balance as of December 31, 2022 (net) | 897,936 |
Deferred IRPJ and CSLL recognized in profit (loss) for the year | 335,375 |
Deferred IRPJ and CSLL recognized in other comprehensive income | 21,474 |
Others | 143 |
Balance as of December 31, 2023 (net) | 1,254,928 |
Deferred IRPJ and CSLL recognized in profit (loss) for the year | (360,953 | )
Deferred IRPJ and CSLL recognized on company acquisition | (71,815 | )
Deferred IRPJ and CSLL recognized in other comprehensive income | (18,178 | )
Others | 134 |
Balance as of December 31, 2024 (net) | 804,116 |
Summary of Reconciliation of Taxes | IRPJ and CSLL are reconciled to the statutory tax rates as follows:
| 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2022 |
Income before taxes | 4,011,517 |  |  | 3,578,695 |  |  | 1,879,725 |
Statutory tax rates - % | 34 |  |  | 34 |  |  | 34 |
Income and social contribution taxes at the statutory tax rates | (1,363,916 | ) |  | (1,216,756 | ) |  | (639,107 | )
Adjustment to the statutory income and social contribution taxes: |  |  |  |  |  |  |  |
Nondeductible expenses | (14,729 | ) |  | (11,535 | ) |  | (11,006 | )
Nontaxable revenues (i) | 26,755 |  |  | 114,981 |  |  | 23,149 |
Adjustment to estimated income | 1,807 |  |  | 2,173 |  |  | 10,136 |
Unrecorded deferred income and social contribution tax carryforwards | (205,794 | ) |  | (36,227 | ) |  | (4,602 | )
Share of profit (loss) of subsidiaries, joint ventures and associates | (44,090 | ) |  | 4,049 |  |  | 4,141 |
Interest on capital between subsidiaries | 35,901 |  |  | ‐ |  |  | 153,004 |
Other adjustments | (15,861 | ) |  | (26,666 | ) |  | 29,327 |
Income and social contribution taxes before tax incentives | (1,579,927 | ) |  | (1,169,981 | ) |  | (434,958 | )
Tax incentives – SUDENE (ii) | 94,310 |  |  | 109,039 |  |  | 93,444 |
Income and social contribution taxes in the statement of income | (1,485,617 | ) |  | (1,060,942 | ) |  | (341,514 | )
Current | (1,124,664 | ) |  | (1,396,317 | ) |  | (637,973 | )
Deferred | (360,953 | ) |  | 335,375 |  |  | 296,459 |
Effective IRPJ and CSLL rates - % | 37.0 |  |  | 29.6 |  |  | (18.2 | )
(i) Consist of gains and income not taxable ​under applicable tax legislation, such as reimbursement of taxes, tax incentives, installments and reversal of certain provisions, as well as recovery of tax credits and amounts related to non-taxation of the income and social contribution taxes on the monetary variation (SELIC) in the repetition of undue tax lawsuits. (ii) Certain subsidiaries have the benefit of income tax reduction for belonging to the sectors of the economy considered priority for the subsidized areas, with a 75% decrease in the income tax basis.
Summary of deferred income and social contribution tax assets | The balances comprising deferred taxes related to income tax loss carryforwards and negative basis of social contribution are as follows:
| 12/31/2024 |  |  | 12/31/2023 |
Oil Trading | 77,155 |  |  | 84,372 |
Ultrapar | 51,339 |  |  | 77,453 |
Abastece aí Clube | ‐ |  |  | 91,861 |
Ipiranga | 300,409 |  |  | 97,071 |
Ultracargo Soluções Logística | 33,553 |  |  | 30,652 |
Others | 48,324 |  |  | 15,192 |
| 510,780 |  |  | 396,601 |
Schedule of foreign subsidiaries have tax loss carryforwards | The balances which are not constituted of deferred taxes related to income tax loss carryforwards and negative basis of social contribution are as follows:
| 12/31/2024 |  |  | 12/31/2023 |
Neogás | 45,286 |  |  | 45,333 |
Integra Frotas | 18,927 |  |  | 13,335 |
Stella | 15,686 |  |  | 8,634 |
Millennium | 11,650 |  |  | 8,539 |
Abastece aí 1 | 126,900 |  |  | ‐ |
Others | 6,374 |  |  | 461 |
| 224,823 |  |  | 76,302 |
1 As of December 31, 2024, the Company reversed the deferred taxes recorded on tax loss carryforwards related to income tax (IRPJ) and social contribution (CSLL) of the subsidiary, based on projections of future realization.

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