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v3.25.1

Equity (Tables) | 12 Months Ended
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Dec. 31, 2024
Equity [Abstract] |
Schedule of balance of treasury shares |
|  | 12/31/2024 |  |  | 12/31/2023 |
Balance of unrestricted shares held in treasury |  | 19,283,471 |  |  | 16,195,439 |
Balance of treasury shares granted with right of use (see Note 20.b) |  | 14,083,439 |  |  | 9,515,384 |
Total balance of treasury shares as of December 31, 2024 |  | 33,366,910 |  |  | 25,710,823 |
Balance and changes in other reserves | Balance and changes in Accumulated other comprehensive income of the Company are as follows:
| Fair value of cash flow hedging instruments (i) |  |  | Cumulative translation adjustments (ii) |  |  | Fair value of financial investments |  |  | Actuarial gain/(loss) of post-employment benefits (iii) |  |  | Non-controlling shareholders interest change (iv) |  |  | Others |  |  | Total |
As of December 31, 2021 | (601,301 | ) |  | - |  |  | (403 | ) |  | (17,803 | ) |  | 197,369 |  |  | - |  |  | (422,138 | )
Changes in fair value of financial instruments | 910,804 |  |  | - |  |  | 403 |  |  | - |  |  | - |  |  | 747 |  |  | 911,954 |
IRPJ and CSLL on fair value | (309,503 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (309,503 | )
Actuarial gains of post-employment benefits of subsidiaries | - |  |  | - |  |  | - |  |  | (610 | ) |  | - |  |  | - |  |  | (610 | )
IRPJ and CSLL on actuarial gains | - |  |  | - |  |  | - |  |  | 271 |  |  | - |  |  | - |  |  | 271 |
As of December 31, 2022 | ‐ |  |  | ‐ |  |  | ‐ |  |  | (18,142 | ) |  | 197,369 |  |  | 747 |  |  | 179,974 |
Changes in fair value of financial instruments | (11,375 | ) |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | 284 |  |  | (11,091 | )
IRPJ and CSLL on fair value | 3,691 |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | 3,691 |
Actuarial gains of own and subsidiaries’ post-employment benefits | ‐ |  |  | ‐ |  |  | ‐ |  |  | (28,710 | ) |  | ‐ |  |  | ‐ |  |  | (28,710 | )
IRPJ and CSLL on actuarial gains | ‐ |  |  | ‐ |  |  | ‐ |  |  | 10,244 |  |  | ‐ |  |  | ‐ |  |  | 10,244 |
As of December 31, 2023 | (7,684 | ) |  | ‐ |  |  | ‐ |  |  | (36,608 | ) |  | 197,369 |  |  | 1,031 |  |  | 154,108 |
Changes in fair value of financial instruments | 12,186 |  |  | - |  |  | - |  |  | ‐ |  |  | ‐ |  |  | 52 |  |  | 12,238 |
IRPJ and CSLL on fair value | (3,691 | ) |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | ‐ |  |  | (3,691 | )
Actuarial gains of own and subsidiaries’ post-employment benefits | ‐ |  |  | ‐ |  |  | ‐ |  |  | 24,587 |  |  | ‐ |  |  | ‐ |  |  | 24,587 |
IRPJ and CSLL on actuarial gains | ‐ |  |  | ‐ |  |  | ‐ |  |  | (9,164 | ) |  | ‐ |  |  | ‐ |  |  | (9,164 | )
Currency translation adjustment of foreign associates | - |  |  | 36,134 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 36,134 |
As of December 31, 2024 | 811 |  |  | 36,134 |  |  | - |  |  | (21,185 | ) |  | 197,369 |  |  | 1,083 |  |  | 214,212 |
Dividends and Allocation of Net Income | The management's proposal for the allocation of net income for 2024 and for distribution of dividends is as follows:
Allocation of net income | 12/31/2024 |  |  | 12/31/2023 |  |  | 12/31/2022 |
Net income for the year attributable to shareholders of Ultrapar | 2,362,740 |  |  | 2,439,795 |  |  | 1,800,839 |
Legal reserve (5% of the profit) | (118,137 | ) |  | (121,990 | ) |  | (90,042 | )
Adjusted net income (basis for dividends) | 2,244,603 |  |  | 2,317,805 |  |  | 1,710,797 |
Minimum mandatory dividends for the year (25% of the adjusted net income) | 561,151 |  |  | 579,451 |  |  | 427,699 |
Interim dividends already distributed (R$ 0.25 per share in 2024 and 2023) | (275,971 | ) |  | (273,798 | ) |  | - |
Interest in capital, net of income tax, already paid (R$ 0.35 per share in 2022) (*) | - |  |  | - |  |  | (396,314 | )
Additional dividends to the minimum mandatory dividends | 208,121 |  |  | 134,031 |  |  | 78,130 |
Balance of proposed dividends payable (R$ 0.45 per share in 2024, R$ 0.40 per share in 2023, and R$ 0.10 per share in 2022) | 493,301 |  |  | 439,684 |  |  | 109,515 |
Allocation of net income |  |  |  |  |  |  |  |
Legal reserve (5% of the profit) | 118,137 |  |  | 121,990 |  |  | 90,042 |
Statutory reserve | 1,475,331 |  |  | 1,604,323 |  |  | 1,204,968 |
Interim dividends | 275,971 |  |  | 273,798 |  |  | - |
Interest on capital, net of income tax, already paid (R$ 0.35 per share) (*) | - |  |  | - |  |  | 396,314 |
Complementary minimum mandatory dividends for the year (25% of the adjusted net income (-) interim dividends) | 285,180 |  |  | 305,653 |  |  | 31,385 |
Additional dividends to the minimum mandatory dividends | 208,121 |  |  | 134,031 |  |  | 78,130 |
Total distribution of net income for the year attributable to shareholders of Ultrapar | 2,362,740 |  |  | 2,439,795 |  |  | 1,800,839 |
(*) The gross amount of interest on capital was R$ 450,004
Summary of Balances and Changes in Consolidated Dividends Payable | Changes in dividends payable are as follows:
Balance as of December 31, 2021 |  | 202,860 |
Provisions |  | 429,964 |
Prescribed dividends |  | (2,948 | )
Payments |  | (581,351 | )
Balance as of December 31, 2022 |  | 48,525 |
Provisions |  | 688,189 |
Prescribed dividends |  | (2,048 | )
Payments |  | (400,025 | )
Balance as of December 31, 2023 |  | 334,641 |
Dividends payable |  | 829,857 |
Dividends prescribed |  | (3,369 | )
Payments |  | (833,658 | )
Balance as of December 31, 2024 |  | 327,471 |

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