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v3.25.1

Segment information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Segment information |
Schedule of Revenue from operations abroad | The subsidiaries generate revenue from operations in Brazil, as well as from exports of products and services to foreign customers, as disclosed below:
| 2024 |  |  | 2023 |  |  | 2022 |
Net revenue from sales and services: |  |  |  |  |  |  |  |
Brazil | 132,311,614 |  |  | 124,400,378 |  |  | 140,801,146 |
Europe | 50,717 |  |  | 202,665 |  |  | 607,416 |
United States of America and Canada | 681,136 |  |  | 1,084,594 |  |  | 1,785,413 |
Other Latin American countries | 202,949 |  |  | 204,306 |  |  | 73,351 |
Singapore | 166,673 |  |  | 145,082 |  |  | 359,250 |
Others | 85,824 |  |  | 11,676 |  |  | 8,132 |
Total | 133,498,913 |  |  | 126,048,701 |  |  | 143,634,708 |
Schedule of Financial information of segments, Results | The main financial information of each of the continuing operations of the Company’s segments is as follows.
12/31/2024 |
Profit or loss | Ipiranga |  |  | Ultragaz |  |  | Ultracargo |  |  | Others (1) (2) |  |  | Subtotal Segments |  |  | Eliminations |  |  | Total |
Net revenue from sales and services | 121,336,232 |  |  | 11,288,418 |  |  | 1,075,558 |  |  | 8,691 |  |  | 133,708,899 |  |  | (209,986 | ) |  | 133,498,913 |
Transactions with third parties | 121,335,586 |  |  | 11,287,337 |  |  | 875,997 |  |  | (7 | ) |  | 133,498,913 |  |  | ‐ |  |  | 133,498,913 |
Intersegment transactions | 646 |  |  | 1,081 |  |  | 199,561 |  |  | 8,698 |  |  | 209,986 |  |  | (209,986 | ) |  | - |
Cost of products and services sold | (114,730,458 | ) |  | (8,895,244 | ) |  | (386,568 | ) |  | ‐ |  |  | (124,012,270 | ) |  | 200,377 |  |  | (123,811,893 | )
Gross profit | 6,605,774 |  |  | 2,393,174 |  |  | 688,990 |  |  | 8,691 |  |  | 9,696,629 |  |  | (9,609 | ) |  | 9,687,020 |
Operating income (expenses) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing | (1,886,281 | ) |  | (606,609 | ) |  | (10,723 | ) |  | (11 | ) |  | (2,503,624 | ) |  | 4,077 |  |  | (2,499,547 | )
General and administrative | (1,132,913 | ) |  | (344,060 | ) |  | (176,687 | ) |  | (230,068 | ) |  | (1,883,728 | ) |  | 11,636 |  |  | (1,872,092 | )
Results from disposal of property, plant and equipment and intangible assets | 167,657 |  |  | 4,134 |  |  | (24 | ) |  | 70 |  |  | 171,837 |  |  | ‐ |  |  | 171,837 |
Other operating income (expenses), net | (512,714 | ) |  | 82,552 |  |  | 13,692 |  |  | 2,378 |  |  | (414,092 | ) |  | ‐ |  |  | (414,092 | )
Operating income (loss) | 3,241,523 |  |  | 1,529,191 |  |  | 515,248 |  |  | (218,940 | ) |  | 5,067,022 |  |  | 6,104 |  |  | 5,073,126 |
Share of profit (loss) of subsidiaries, joint ventures and associates | (8,654 | ) |  | 578 |  |  | 3,433 |  |  | (122,539 | ) |  | (127,182 | ) |  | ‐ |  |  | (127,182 | )
Amortization of fair value adjustments on associates acquisition | ‐ |  |  | ‐ |  |  | (2,493 | ) |  | ‐ |  |  | (2,493 | ) |  | ‐ |  |  | (2,493 | )
Total share of profit (loss) of subsidiaries, joint ventures and associates | (8,654 | ) |  | 578 |  |  | 940 |  |  | (122,539 | ) |  | (129,675 | ) |  | ‐ |  |  | (129,675 | )
Income (loss) before financial result and income and social contribution taxes | 3,232,869 |  |  | 1,529,769 |  |  | 516,188 |  |  | (341,479 | ) |  | 4,937,347 |  |  | 6,104 |  |  | 4,943,451 |
Depreciation and amortization (a) | 444,924 |  |  | 284,153 |  |  | 118,559 |  |  | 19,451 |  |  | 867,087 |  |  | (5,953 | ) |  | 861,134 |
Amortization of contractual assets with customers - exclusivity rights | 553,840 |  |  | 1,243 |  |  | ‐ |  |  | - |  |  | 555,083 |  |  | ‐ |  |  | 555,083 |
Amortization of right-of-use assets | 213,092 |  |  | 66,081 |  |  | 29,998 |  |  | 2,889 |  |  | 312,060 |  |  | ‐ |  |  | 312,060 |
Amortization of fair value adjustments on associates acquisition | ‐ |  |  | ‐ |  |  | 2,493 |  |  | ‐ |  |  | 2,493 |  |  | ‐ |  |  | 2,493 |
Total depreciation and amortization | 1,211,856 |  |  | 351,477 |  |  | 151,050 |  |  | 22,340 |  |  | 1,736,723 |  |  | (5,953 | ) |  | 1,730,770 |
(a) | The amount is net of PIS and COFINS on depreciation in the amount of R$ 39,539.
(1) | Includes in the line “General and administrative and Revenue from sale of goods” the amount of R$ 172,242 in 2024 of expenses related to Ultrapar's holding structure.
(2) | The “Others” column refers to the parent Ultrapar and subsidiaries Imaven, Ultrapar International, UVC Investimentos, UVC - Fundo de investimento and share of profit (loss) of joint ventures RPR and Hidrovias.
12/31/2023 |
Profit or loss | Ipiranga (Restated) (3) |  |  | Ultragaz |  |  | Ultracargo |  |  | Others (Restated) (1) (2) (3) |  |  | Subtotal Segments |  |  | Eliminations |  |  | Total |
Net revenue from sales and services | 114,551,830 |  |  | 10,670,793 |  |  | 1,015,564 |  |  | 14,308 |  |  | 126,252,495 |  |  | (203,794 | ) |  | 126,048,701 |
Transactions with third parties | 114,551,827 |  |  | 10,669,365 |  |  | 815,249 |  |  | 12,260 |  |  | 126,048,701 |  |  | ‐ |  |  | 126,048,701 |
Intersegment transactions | 3 |  |  | 1,428 |  |  | 200,315 |  |  | 2,048 |  |  | 203,794 |  |  | (203,794 | ) |  | ‐ |
Cost of products and services sold | (108,074,324 | ) |  | (8,485,215 | ) |  | (355,798 | ) |  | ‐ |  |  | (116,915,337 | ) |  | 184,868 |  |  | (116,730,469 | )
Gross profit | 6,477,506 |  |  | 2,185,578 |  |  | 659,766 |  |  | 14,308 |  |  | 9,337,158 |  |  | (18,926 | ) |  | 9,318,232 |
Operating income (expenses) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing | (1,615,178 | ) |  | (626,554 | ) |  | (11,395 | ) |  | (99 | ) |  | (2,253,226 | ) |  | ‐ |  |  | (2,253,226 | )
General and administrative | (1,318,092 | ) |  | (298,171 | ) |  | (167,344 | ) |  | (253,478 | ) |  | (2,037,085 | ) |  | 18,926 |  |  | (2,018,159 | )
Results from disposal of property, plant and equipment and intangible assets | 170,604 |  |  | 13,199 |  |  | 103 |  |  | (2,915 | ) |  | 180,991 |  |  | (59,056 | ) |  | 121,935 |
Other operating income (expenses), net | (657,376 | ) |  | 20,191 |  |  | 2,335 |  |  | 31,985 |  |  | (602,865 | ) |  | ‐ |  |  | (602,865 | )
Operating income (loss) | 3,057,464 |  |  | 1,294,243 |  |  | 483,465 |  |  | (210,199 | ) |  | 4,624,973 |  |  | (59,056 | ) |  | 4,565,917 |
Share of profit (loss) of subsidiaries, joint ventures and associates | (7,508 | ) |  | 26 |  |  | 11,764 |  |  | 7,626 |  |  | 11,908 |  |  | ‐ |  |  | 11,908 |
Income (loss) before financial result and income and social contribution taxes | 3,049,956 |  |  | 1,294,269 |  |  | 495,229 |  |  | (202,573 | ) |  | 4,636,881 |  |  | (59,056 | ) |  | 4,577,825 |
Depreciation and amortization (a) | 429,809 |  |  | 291,462 |  |  | 105,274 |  |  | 14,324 |  |  | 840,869 |  |  | (492 | ) |  | 840,377 |
Amortization of contractual assets with customers - exclusivity rights | 606,036 |  |  | 1,410 |  |  | ‐ |  |  | ‐ |  |  | 607,446 |  |  | ‐ |  |  | 607,446 |
Amortization of right-of-use assets | 211,934 |  |  | 61,124 |  |  | 30,454 |  |  | 2,388 |  |  | 305,900 |  |  | ‐ |  |  | 305,900 |
Total depreciation and amortization | 1,247,779 |  |  | 353,996 |  |  | 135,728 |  |  | 16,712 |  |  | 1,754,215 |  |  | (492 | ) |  | 1,753,723 |
(a) | The amount is net of PIS and COFINS on depreciation in the amount of R$ 8,517.
(1) | Includes in the line “General and administrative and Revenue from sale of goods” the amount of R$ 167,929 in 2023 of expenses related to Ultrapar's holding structure.
(2) | The “Others” column refers to the parent Ultrapar and subsidiaries Imaven, Ultrapar International, UVC Investimentos, UVC - Fundo de investimento and share of profit (loss) of joint venture RPR.
(3) | Refers to a change on the corporate structure which the companies Eaí and Millenium became part of Ipiranga consolidated, being restated in 2023 for compability purposes.
12/31/2022 |
Statement of income | Ipiranga |  |  | Ultragaz |  |  | Ultracargo |  |  | Others (1) (2) |  |  | Subtotal Segments |  |  | Eliminations |  |  | Total |
Net revenue from sales and services | 131,337,966 |  |  | 11,483,398 |  |  | 867,148 |  |  | 218,770 |  |  | 143,907,282 |  |  | (272,574 | ) |  | 143,634,708 |
Transactions with third parties | 131,253,637 |  |  | 11,480,697 |  |  | 684,350 |  |  | 216,024 |  |  | 143,634,708 |  |  | ‐ |  |  | 143,634,708 |
Intersegment transactions | 84,329 |  |  | 2,701 |  |  | 182,798 |  |  | 2,746 |  |  | 272,574 |  |  | (272,574 | ) |  | ‐ |
Cost of products and services sold | (126,569,490 | ) |  | (9,446,354 | ) |  | (340,621 | ) |  | (185,914 | ) |  | (136,542,379 | ) |  | 266,122 |  |  | (136,276,257 | )
Gross profit | 4,768,476 |  |  | 2,037,044 |  |  | 526,527 |  |  | 32,856 |  |  | 7,364,903 |  |  | (6,452 | ) |  | 7,358,451 |
Operating income (expenses) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing | (1,552,636 | ) |  | (576,087 | ) |  | (12,701 | ) |  | (561 | ) |  | (2,141,985 | ) |  | ‐ |  |  | (2,141,985 | )
General and administrative | (828,753 | ) |  | (257,315 | ) |  | (134,208 | ) |  | (320,657 | ) |  | (1,540,933 | ) |  | 6,452 |  |  | (1,534,481 | )
Gain (loss) on disposal of property, plant and equipment and intangible assets | 168,709 |  |  | (1,381 | ) |  | (887 | ) |  | 2,848 |  |  | 169,289 |  |  | ‐ |  |  | 169,289 |
Other operating income (expenses), net | (525,966 | ) |  | 6,235 |  |  | 3,330 |  |  | 1,879 |  |  | (514,522 | ) |  | ‐ |  |  | (514,522 | )
Operating income | 2,029,830 |  |  | 1,208,496 |  |  | 382,061 |  |  | (283,635 | ) |  | 3,336,752 |  |  | ‐ |  |  | 3,336,752 |
Share of profit (loss) of subsidiaries, joint ventures and associates | (10,052 | ) |  | 13 |  |  | (3,880 | ) |  | 26,100 |  |  | 12,181 |  |  | ‐ |  |  | 12,181 |
Income (loss) before financial result and income and social contribution taxes | 2,019,778 |  |  | 1,208,509 |  |  | 378,181 |  |  | (257,535 | ) |  | 3,348,933 |  |  | ‐ |  |  | 3,348,933 |
Depreciation of PP&E and amortization of intangible assets | 353,962 |  |  | 239,204 |  |  | 94,337 |  |  | 44,738 |  |  | 732,241 |  |  | ‐ |  |  | 732,241 |
Amortization of contractual assets with customers - exclusivity rights | 503,751 |  |  | 1,502 |  |  | - |  |  | ‐ |  |  | 505,253 |  |  | (346 | ) |  | 504,907 |
Amortization of right-of-use assets | 191,178 |  |  | 56,177 |  |  | 37,124 |  |  | 3,940 |  |  | 288,419 |  |  | ‐ |  |  | 288,419 |
Total depreciation and amortization | 1,048,891 |  |  | 296,883 |  |  | 131,461 |  |  | 48,678 |  |  | 1,525,913 |  |  | (346 | ) |  | 1,525,567 |
(1) | Includes in the line “General and administrative and Revenue from sale of goods” the amount of R$ 157,621 in 2022 of expenses related to Ultrapar's holding structure.
(2) | The “Others” column refers to the parent Ultrapar and the subsidiaries Abastece Aí, Millenium, Serma, Imaven Imóveis Ltda. (“Imaven”), Ultrapar International, Ultrapar Empreendimentos, UVC Investimentos, UVC - Fundo de investimento and share of profit (loss) of joint venture RPR. In 2022 the Company ceased to present Abastece Aí as a separate segment, including its balance in the “Others” column.
Schedule of Financial information of segments, Asset reclassification |
12/31/2024 |
Assets | Ipiranga |  |  | Ultragaz |  |  | Ultracargo |  |  | Others (1) |  |  | Total |
Investments | 146,450 |  |  | 1,042 |  |  | 216,134 |  |  | 1,785,007 |  |  | 2,148,633 |
Property, plant and equipment | 3,282,469 |  |  | 1,566,376 |  |  | 2,157,663 |  |  | 129,458 |  |  | 7,135,966 |
Intangible assets | 1,017,405 |  |  | 333,652 |  |  | 283,598 |  |  | 273,675 |  |  | 1,908,330 |
Right-of-use assets | 911,783 |  |  | 152,024 |  |  | 599,853 |  |  | 7,664 |  |  | 1,671,324 |
Other current and non-current assets | 20,944,583 |  |  | 2,156,708 |  |  | 393,368 |  |  | 3,199,162 |  |  | 26,693,821 |
Total assets (excluding intersegment transactions) | 26,302,690 |  |  | 4,209,802 |  |  | 3,650,616 |  |  | 5,394,966 |  |  | 39,558,074 |
12/31/2023 |
Assets | Ipiranga (Restated) (2) |  |  | Ultragaz |  |  | Ultracargo |  |  | Others (Restated) (1) (2) |  |  | Total |
Investments | 68,107 |  |  | 240 |  |  | 215,745 |  |  | 34,264 |  |  | 318,356 |
Property, plant and equipment | 3,224,662 |  |  | 1,438,662 |  |  | 1,698,605 |  |  | 25,652 |  |  | 6,387,581 |
Intangible assets | 1,612,584 |  |  | 282,517 |  |  | 281,054 |  |  | 377,762 |  |  | 2,553,917 |
Right-of-use assets | 907,867 |  |  | 149,698 |  |  | 622,781 |  |  | 31,180 |  |  | 1,711,526 |
Other current and non-current assets | 19,228,878 |  |  | 2,273,866 |  |  | 415,085 |  |  | 5,362,765 |  |  | 27,280,594 |
Total assets (excluding intersegment transactions) | 25,042,098 |  |  | 4,144,983 |  |  | 3,233,270 |  |  | 5,831,623 |  |  | 38,251,974 |
(1) | The “Others” column refers to the parent Ultrapar and subsidiaries Imaven, Ultrapar International, UVC Investimentos, UVC - Fundo de investimento and share of profit (loss) of joint venture RPR.
(2) | Refers to a change on the corporate structure which the companies Eaí and Millenium became part of Ipiranga consolidated, being restated in 2023 for compability purposes.

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