Intangible assets (Tables)

12 Months Ended

Dec. 31, 2024

	Weighted average useful life (years)	Balance as of 12/31/2023		Additions	Amortization		Transfers (i)		Write-offs		Foreign exchange variations	Acquisition of subsidiaries (ii)	Balance as of 12/31/2024
Cost:
Goodwill (a)	-	943,125		‐	-		(115	)	-		‐	39,349	982,359
Software (b)	5	1,503,601		226,098	‐		(18,475	)	(3,969	)	108	282	1,707,645
Distribution rights	14	155,174		20,101	‐		1,412		-		‐	‐	176,687
Brands (c)	-	62,303		‐	‐		(948	)	‐		‐	11	61,366
Trademark rights (c)	30	120,960		41	‐		‐		‐		‐	‐	121,001
Others	3	15,127		224	‐		(4,211	)	(529	)	‐	‐	10,611
Decarbonization credits (CBIO)	-	710,710		713,453	‐		(389	)	(1,423,452	)	‐	‐	322
		3,511,000		959,917	-		(22,726	)	(1,427,950	)	108	39,642	3,059,991
Accumulated amortization:
Software		(826,773	)	‐	(222,487	)	32,886		2,756		‐	-	(1,013,618	)
Distribution rights		(106,145	)	‐	(4,860	)	16		170		‐	‐	(110,819	)
Trademark rights		(18,931	)	‐	(4,389	)	‐		323		‐	‐	(22,997	)
Others		(5,234	)	‐	(301	)	-		1,308		‐	‐	(4,227	)
		(957,083	)	‐	(232,037	)	32,902		4,557		‐	-	(1,151,661	)

Net amount		2,553,917		959,917	(232,037	)	10,176		(1,423,393	)	108	39,642	1,908,330

(i) Refers to R$ 10,176 transferred from property, plant and equipment.

(ii) For further information, see Note 27.

	Weighted average useful life (years)	Balance as of 12/31/2022		Additions	Amortization		Transfers (i)	Write-offs		Foreign exchange variations		Acquisition of subsidiaries		Balance as of 12/31/2023
Cost:
Goodwill (a)	-	917,775		-	‐		‐	-		‐		25,350		943,125
Software (b)	5	1,299,088		273,310	‐		1,086	(79,909	)	‐		10,026		1,503,601
Distribution rights	15	114,593		1,357	‐		‐	-		‐		39,224		155,174
Brands (c)	-	65,647		-	‐		‐	-		(3,344	)	‐		62,303
Trademark rights (c)	30	114,792		25	‐		‐	-		‐		6,143		120,960
Others	3	177		‐	‐		‐	(3	)	‐		14,953		15,127
Decarbonization credits (CBIO)	-	232,305		778,885	‐		‐	(300,480	)	‐		‐		710,710
		2,744,377		1,053,577	‐		1,086	(380,392	)	(3,344	)	95,696		3,511,000
Accumulated amortization:
Software		(708,659	)	‐	(192,976	)	‐	79,720		‐		(4,858	)	(826,773	)
Distribution rights		(102,037	)	‐	(2,956	)	‐	‐		‐		(1,152	)	(106,145	)
Trademark rights		(14,930	)	‐	(3,889	)	‐	‐		‐		(112	)	(18,931	)
Others		(402	)	‐	(4,835	)	‐	3		‐		‐		(5,234	)
		(826,028	)	‐	(204,656	)	‐	79,723		‐		(6,122	)	(957,083	)

Net amount		1,918,349		1,053,577	(204,656	)	1,086	(300,669	)	(3,344	)	89,574		2,553,917

(i) Refers to R$ 1,086 transferred to intangible assets and R$ 4,491 transferred from right-of-use assets.

	Weighted average useful life (years)	Balance as of 12/31/2021		Additions	Amortizations		Transfers (i)		Write-offs		Exchange rate variation		Balance as of 12/31/2022
Cost:
Goodwill (a)	-	818,096		99,679	‐		‐		‐		‐		917,775
Software (c)	5	1,146,980		277,600	‐		173		(125,665	)	‐		1,299,088
Distribution rights	12	114,593		‐	‐		‐		‐		‐		114,593
Brands (d)	-	69,198		‐	‐		‐		‐		(3,551	)	65,647
Trademark rights (d)	39	114,792		‐	‐		‐		‐		‐		114,792
Others	10	421		999	‐		(1,243	)	‐		‐		177
Decarbonization credits (CBIO) (b)	-	‐		635,130	‐		‐		(402,825	)	‐		232,305
		2,264,080		1,013,408	‐		(1,070	)	(528,490	)	(3,551	)	2,744,377
Accumulated amortization:
Software		(679,402	)	-	(154,122	)	‐		124,865		-		(708,659	)
Distribution rights		(101,027	)	-	(1,010	)	-		-		-		(102,037	)
Trademark rights		(11,993	)	-	(2,937	)	-		-		-		(14,930	)
Others		(402	)	-	-		-		-		-		(402	)
		(792,824	)	‐	(158,069	)	‐		124,865		‐		(826,028	)
Net amount		1,471,256		1,013,408	(158,069	)	(1,070	)	(403,625	)	(3,551	)	1,918,349

(i) Refers to R$ 1,070 transferred to property, plant and equipment

	Segment	12/31/2024	12/31/2023
Goodwill on the acquisition of:
Ipiranga ⁽ⁱ⁾	Ipiranga	276,724	276,724
União Terminais	Ultracargo	211,089	211,089
Texaco	Ipiranga	177,759	177,759
Stella	Ultragaz	103,051	103,051
Iconic (CBLSA)	Ipiranga	69,807	69,807
WTZ (27.b)	Ultragaz	52,038	‐
Temmar	Ultracargo	43,781	43,781
DNP	Ipiranga	24,736	24,736
Repsol	Ultragaz	13,403	13,403
Neogás	Ultragaz	7,761	7,761
Serra Diesel	Ultrapar	1,413	14,217
TEAS	Ultracargo	797	797
		982,359	943,125