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v3.25.1

Trade receivables, reseller financing and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of financial assets [line items] |
Summary of Movements in the allowance for loss allowance for expected credit losses | Movements in the allowance for expected credit losses of trade receivables and reseller financing are as follows:
| Trade receivables |  |  | Reseller financing |  |  | Total |
Balance as of December 31, 2021 | 374,355 |  |  | 185,278 |  |  | 559,633 |
Additions | 143,828 |  |  | 45,987 |  |  | 189,815 |
Reversals | (130,385 | ) |  | (52,695 | ) |  | (183,080 | )
Write-offs | (65,045 | ) |  | (5,283 | ) |  | (70,328 | )
Balance as of December 31, 2022 | 322,753 |  |  | 173,287 |  |  | 496,040 |
Additions | 115,090 |  |  | 28,472 |  |  | 143,562 |
Reversals | (76,762 | ) |  | (59,436 | ) |  | (136,198 | )
Write-offs | (26,614 | ) |  | (7,940 | ) |  | (34,554 | )
Balance as of December 31, 2023 | 334,467 |  |  | 134,383 |  |  | 468,850 |
Additions | 114,691 |  |  | 31,931 |  |  | 146,622 |
Reversals | (85,549 | ) |  | (37,126 | ) |  | (122,675 | )
Write-offs | (17,874 | ) |  | (2,329 | ) |  | (20,203 | )
Balance as of December 31, 2024 | 345,735 |  |  | 126,859 |  |  | 472,594 |
Credit risk exposure | The table below presents information on credit risk exposure, resulting from balances of trade receivables and reseller financing.
| 12/31/2024 |  |  | 12/31/2023 |
| Weighted average rate of expected losses |  |  | Gross accounting balance |  |  | Allowance for expected credit losses |  |  | Weighted average rate of expected losses |  |  | Gross accounting balance |  |  | Allowance for expected credit losses |
Current | 0.55% |  |  | 4,289,620 |  |  | 23,517 |  |  | 0.55% |  |  | 4,412,278 |  |  | 24,131 |
Less than 30 days | 3.14% |  |  | 141,756 |  |  | 4,452 |  |  | 7.62% |  |  | 61,451 |  |  | 4,683 |
31-60 days | 20.26% |  |  | 40,402 |  |  | 8,186 |  |  | 4.92% |  |  | 57,753 |  |  | 2,841 |
61-90 days | 14.96% |  |  | 27,360 |  |  | 4,093 |  |  | 15.29% |  |  | 23,845 |  |  | 3,646 |
91-180 days | 30.37% |  |  | 57,289 |  |  | 17,396 |  |  | 32.91% |  |  | 47,430 |  |  | 15,609 |
More than 180 days | 54.49% |  |  | 761,460 |  |  | 414,950 |  |  | 48.79% |  |  | 856,602 |  |  | 417,940 |
|  |  |  | 5,317,887 |  |  | 472,594 |  |  |  |  |  | 5,459,359 |  |  | 468,850 |
Breakdown of other receivables |
| 12/31/2024 |  |  | 12/31/2023 |
Sale of subsidiary Oxiteno: |  |  |  |  |
Receivables from sale of investments (i) | ‐ |  |  | 726,195 |
(-) Adjustment to present value - sale of investments (ii) | ‐ |  |  | (10,318 | )
Sale of subsidiary Extrafarma: |  |  |  |  |
Receivables from sale of investments (iii) | ‐ |  |  | 208,487 |
Total - current | ‐ |  |  | 924,364 |
(i) The balance related to the final installment of the sale of Oxiteno was received in April 2024. (ii) The consideration for the sale of Oxiteno was recognized at present value using a discount rate of 6.17%, and fully paid up in April 2024. (iii) Balance related to the second installment of the Extrafarma sale transaction, received in August 2024, monetarily adjusted by the CDI rate + 0.5% p.a.
Trade receivables [member] |
Disclosure of financial assets [line items] |
Trade receivables |
Trade receivables of customers | 12/31/2024 |  |  | 12/31/2023 |
Domestic customers | 3,885,310 |  |  | 4,183,696 |
Domestic customers - related parties (see Note 8) | 301 |  |  | 78 |
Foreign customers | 19,032 |  |  | 82,634 |
Foreign customers - related parties (see Note 8) | 8,361 |  |  | 3,065 |
| 3,913,004 |  |  | 4,269,473 |
(-) Allowance for expected credit losses | (345,735 | ) |  | (334,467 | )
Total - trade receivables of customers | 3,567,269 |  |  | 3,935,006 |
Current | 3,540,266 |  |  | 3,921,790 |
Non-current | 27,003 |  |  | 13,216 |
Reseller Financing Ipiranga [Member] |
Disclosure of financial assets [line items] |
Composition of reseller financing |
Reseller financing | 12/31/2024 |  |  | 12/31/2023 |
Reseller financing – Ipiranga | 1,404,883 |  |  | 1,189,886 |
(-) Allowance for expected credit losses | (126,859 | ) |  | (134,383 | )
Total – reseller financing | 1,278,024 |  |  | 1,055,503 |
Current | 511,979 |  |  | 504,862 |
Non-current | 766,045 |  |  | 550,641 |

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