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v3.22.1

Investments in associates (Tables) | 12 Months Ended
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Dec. 31, 2021
Disclosure of detailed information about business combination [line items] |
Summary of Basis of Consolidation | Cosan’s subsidiaries are listed below:
| December 31, 2021 |  |  | December 31, 2020 |
Directly owned subsidiaries |  |  |  |  |
Cosan Logística S.A. (iii) | — |  |  | 73.48% |
Cosan S.A. (iii) | — |  |  | 66.74% |
Cosan Limited Partners Brasil Consultoria Ltda (iii) | 97.50% |  |  | 60.00% |
Sinlog Tecnologia em Logística S.A. (iii) | 72.25% |  |  | 64.52% |
Compass Gás e Energia (i) | 88.00% |  |  | 99.01% |
Cosan Lubes Investments Limited | 70.00% |  |  | 70.00% |
Cosan Cayman II Limited | 100.00% |  |  | 100.00% |
Cosan Global Limited | 100.00% |  |  | 100.00% |
Cosan Investimentos e Participações S.A. | —% |  |  | 100.00% |
Cosan Luxembourg S.A.(ii) | 100.00% |  |  | 100.00% |
Cosan Overseas Limited | 100.00% |  |  | 100.00% |
Pasadena Empreendimentos e Participações S.A. | 100.00% |  |  | 100.00% |
Atlântico Participações Ltda. | 100.00% |  |  | — |
Payly Soluções de Pagamentos S.A. | 75.00% |  |  | 75.00% |
Rumo S.A.(ii) | 30.35% |  |  | 30.35% |
Violeta Fundo de Investimento Multimercado | 100.00% |  |  | — |
Interest of Compass Gás e Energia in its subsidiaries |  |  |  |  |
Companhia de Gás de São Paulo - Comgás | 99.15% |  |  | — |
Compass Comercialização S.A. | 100.00% |  |  | — |
Compass Energia Ltda | 100.00% |  |  | — |
Terminal de Regaseificação de São Paulo - TRSP | 100.00% |  |  | — |
Rota 4 Participações S.A. | 100.00% |  |  | — |
Edge II - Empresa de Geração de Energia | 100.00% |  |  | — |
Interest of Cosan Lubes Investments |  |  |  |  |
Limited in its subsidiaries |  |  |  |  |
Moove Lubricants Limited | 100.00% |  |  | 100.00% |
Cosan Cinco S.A. | 100.00% |  |  | 100.00% |
Airport Energy Limited | 100.00% |  |  | 100.00% |
Airport Energy Services Limited | 100.00% |  |  | 100.00% |
Wessesx Petroleum Limited | 100.00% |  |  | 100.00% |
Stanbridge Group Limited | 100.00% |  |  | 100.00% |
Cosan Lubricants España S.L.U. | 100.00% |  |  | 100.00% |
Techniques ET Technologies Appliquees SAS - TTA (iv) | 100.00% |  |  | 75.00% |
Cosan Lubrificantes S.R.L. | 98.00% |  |  | 98.00% |
LubrigrupoII– Comércio e |  |  |  |  |
Distribuição de Lubrificantes S.A. | 100.00% |  |  | 100.00% |
Comma Oil & Chemicals Marketing SRL | 100.00% |  |  | 100.00% |
Comma Otomotiv Yag Ve Kimyasallari | 100.00% |  |  | 100.00% |
Pazarlama Limited Sirketi | 100.00% |  |  | 100.00% |
Comma Oil & Chemicals Marketing B.V. | 100.00% |  |  | 100.00% |
Commercial Lubricants Moove Corp | 100.00% |  |  | 100.00% |
Cosan Lubrificantes e Especialidades S.A. | 100.00% |  |  | 100.00% |
Cosan US, Inc. | 100.00% |  |  | 100.00% |
Ilha Terminal Distribuição de |  |  |  |  |
Produtos Derivados de Petróleo Ltda. | 100.00% |  |  | 100.00% |
Zip Lube S.A. | 100.00% |  |  | 100.00% |
Cosan Paraguay S.A. | 100.00% |  |  | 100.00% |
Interest of Rumo S.A. in its subsidiaries (iii) |  |  |  |  |
Rumo Malha Oeste S.A. | 100.00% |  |  | 28.47 | %
Rumo Malha Paulista S.A. | 100.00% |  |  | 28.47 | %
Rumo Malha Sul S.A. | 100.00% |  |  | 28.47 | %
Rumo Malha Norte S.A. | 99.74% |  |  | 28.40 | %
Rumo Malha Central S.A. | 100.00% |  |  | 28.47 | %
Elevações Portuárias S.A. | 100.00% |  |  | 28.47 | %
Logispot Armazéns Gerais S.A. | 51.00% |  |  | 14.52 | %
Rumo Luxembourg S.à r.l. | 100.00% |  |  | 28.47 | %
Rumo Intermodal S.A. | 100.00% |  |  | 28.47 | %
Boswells S.A. | 100.00% |  |  | 28.47 | %
ALL Argentina S.A. | 100.00% |  |  | 28.47 | %
Paranaguá S.A. | 99.90% |  |  | 28.47 | %
ALL Armazéns Gerais Ltda. | 100.00% |  |  | 28.47 | %
Portofer Ltda. | 100.00% |  |  | 28.47 | %
ALL Mesopotâmica S.A. | 70.56% |  |  | 20.09 | %
ALL Central S.A. | 73.55% |  |  | 20.94 | %
Servicios de Inversión Logística Integrales S.A. | 100.00% |  |  | 28.47 | %
Brado Logística e Participações S.A. | 77.65% |  |  | 17.71 | %
Brado Logística S.A. | 77.65% |  |  | 17.71 | %
Interest of Violeta Fundo de Investimento |  |  |  |  |
Multimercado in its subsidiaries |  |  |  |  |
Verde Pinho Fundo de Investimento em Participações | 100.00% |  |  | — |
Radar Propriedades Agrícolas S.A. | 50.00% |  |  | — |
Radar II Propriedades Agrícolas S.A. | 50.00% |  |  | — |
Nova Agrícola Ponte Alta S.A. | 50.00% |  |  | — |
Nova Amaralina S.A Propriedades Agrícolas | 50.00% |  |  | — |
Nova Santa Bárbara Agrícola S.A. | 50.00% |  |  | — |
Terras da Ponta Alta S.A. | 50.00% |  |  | — |
Castanheira Propriedades Agrícolas S.A. | 50.00% |  |  | — |
Manacá Propriedades Agrícolas S.A. | 50.00% |  |  | — |
Paineira Propriedades Agrícolas S.A. | 50.00% |  |  | — |
(i) As describe in Note 2, the subsidiary Compass Gás e Energia, , entered into Investment Agreements that resulted in the dilution of the Company's interest. As of December 31, 2021, contributions were made to Compass for a total amount of R$2,250,015. The agreement signed with Atmos has a clause that grants Atmos the option to sell its shares in Compass and the Company is committed to pay any difference between Atmos selling price and the base price determined in the agreement. On December 31, 2021, the option hadno value since Compass' valuation exceeds the base price determined in the contract. (ii) Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiary. Despite presenting on December 31, 2021, the amount with an unsecured liability of R$ 356,442, as shown below, no events or conditions were identified that, individually or collectively, could raise significant doubts as to the ability to maintain their continuity operational. The subsidiaries have the financial support of the Company. (iii) Changes in equity interest resulting from the Corporate Reorganization. (iv) In August 2021, Moove Lubricants Limited acquired 25% of the remaining interest. A cash consideration of R$32,030 was paid to the non-controlling shareholder.
Summary of Information in Associates of Company and Company's Ownership | Set out below are the associates as of December 31, 2021, which are material to the Company:
| Shares issued by the associate |  |  | Shares held by Cosan |  |  | Cosan ownership interest |  |  | Economic benefit (%) |
Tellus Brasil Participações S.A. | 120,920,515 |  |  | 61,359,623 |  |  | 50.74% |  |  | 5.00% |
Janus Brasil Participações S.A. | 229,689,888 |  |  | 116,620,166 |  |  | 50.77% |  |  | 5.00% |
Rhall Terminais Ltda | 28,580 |  |  | 8,574 |  |  | 30.00% |  |  | 30.00% |
Termag - Terminal Marítimo de Guarujá S.A. | 500,000 |  |  | 99,246 |  |  | 19.85% |  |  | 19.85% |
TGG - Terminal de Granéis do Guarujá S.A. | 79,747,000 |  |  | 7,914,609 |  |  | 9.92% |  |  | 9.92% |
Terminal XXXIX S.A. | 200,000 |  |  | 99,246 |  |  | 49.62% |  |  | 49.62% |
TUP Porto São Luis S.A. | 42,635,878 |  |  | 20,891,583 |  |  | 49.00% |  |  | 49.00% |
| At January 1, 2021 |  |  | Interest in earnings of subsidiaries |  |  | Other comprehensive income |  |  | Dividends |  |  | Capital increase |  |  | Business Combination |  |  | Other |  |  | At December 31, 2021 |
Tellus Brasil Participações S.A. | 105,665 |  |  | 39,938 |  |  | — |  |  | (2,805 | ) |  | — |  |  | — |  |  | — |  |  | 142,798 |
Janus Brasil Participações S.A. | 130,901 |  |  | 49,235 |  |  | — |  |  | (1,738 | ) |  | 4,959 |  |  | — |  |  | — |  |  | 183,357 |
Radar Propriedades Agrícolas S.A. | 62,371 |  |  | (1,688 | ) |  | 1,060 |  |  | (879 | ) |  | — |  |  | (19,565 | ) |  | (41,299 | ) |  | — |
Radar II Propriedades Agrícolas S.A. | 33,204 |  |  | 12,751 |  |  | 1,553 |  |  | (1,854 | ) |  | — |  |  | (45,659 | ) |  | 5 |  |  | — |
Rhall Terminais Ltda | 3,765 |  |  | 1,145 |  |  | — |  |  | (3 | ) |  | — |  |  | — |  |  | — |  |  | 4,907 |
Termag - Terminal Marítimo de Guarujá S.A. | 1,673 |  |  | 3,810 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (758 | ) |  | 4,725 |
TGG - Terminal de Granéis do Guarujá S.A. | 18,679 |  |  | 3,850 |  |  | — |  |  | (4,966 | ) |  | — |  |  | — |  |  | — |  |  | 17,563 |
Terminal XXXIX S.A. | 26,597 |  |  | 4,052 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,649 |
TUP Porto São Luis S.A. | — |  |  | 801 |  |  | — |  |  | — |  |  | 393,579 |  |  | — |  |  | — |  |  | 394,380 |
Other | 996 |  |  | 16,331 |  |  | 5,243 |  |  | (2,854 | ) |  | — |  |  | (59,906 | ) |  | 41,878 |  |  | 1,688 |
| 383,851 |  |  | 130,225 |  |  | 7,856 |  |  | (15,099 | ) |  | 398,538 |  |  | (125,130 | ) |  | (174 | ) |  | 780,067 |
| At January 1, 2020 |  |  | Interest in earnings of subsidiaries |  |  | Other comprehensive income |  |  | Dividends |  |  | Capital increase |  |  | Other |  |  | At December 31, 2020 |
Tellus Brasil Participações S.A. | 102,342 |  |  | 6,883 |  |  | — |  |  | (3,560 | ) |  | — |  |  | — |  |  | 105,665 |
Janus Brasil Participações S.A. | 126,087 |  |  | 7,591 |  |  | — |  |  | (3,909 | ) |  | 1,132 |  |  | — |  |  | 130,901 |
Radar Propriedades Agrícolas S.A. | 59,860 |  |  | 3,512 |  |  | 232 |  |  | (1,233 | ) |  | — |  |  | — |  |  | 62,371 |
Radar II Propriedades Agrícolas S.A. | 31,975 |  |  | 1,747 |  |  | 45 |  |  | (563 | ) |  | — |  |  | — |  |  | 33,204 |
Other | 57,443 |  |  | 9,068 |  |  | (37 | ) |  | (8,187 | ) |  | 10 |  |  | (6,587 | ) |  | 51,710 |
| 377,707 |  |  | 28,801 |  |  | 240 |  |  | (17,452 | ) |  | 1,142 |  |  | (6,587 | ) |  | 383,851 |
Summary of Financial Information of Associates | Financial information of associates:
| December 31, 2021 | December 31, 2020 |
| Assets |  |  | Liabilities |  |  | Shareholders’ equity |  |  | Profit in the year |  |  | Assets |  |  | Liabilities |  |  | Shareholders’ equity |  |  | Profit in the year |
Tellus Brasil Participações Ltda | 3,296,499 |  |  | (502,734 | ) |  | 2,793,765 |  |  | 782,220 |  |  | 2,137,559 |  |  | (136,375 | ) |  | 2,001,184 |  |  | 91,431 |
Janus Brasil Participações S.A. | 4,261,432 |  |  | (666,361 | ) |  | 3,595,071 |  |  | 1,048,514 |  |  | 2,632,321 |  |  | (160,167 | ) |  | 2,472,154 |  |  | 97,652 |
Rhall Terminais Ltda | 31,068 |  |  | (14,708 | ) |  | 16,360 |  |  | 4,073 |  |  | — |  |  | — |  |  | — |  |  | — |
Termag - Terminal Marítimo de Guarujá S.A. | 276,284 |  |  | (252,483 | ) |  | 23,801 |  |  | 11,726 |  |  | — |  |  | — |  |  | — |  |  | — |
TGG - Terminal de Granéis do Guarujá S.A. | 253,310 |  |  | (76,257 | ) |  | 177,053 |  |  | 37,150 |  |  | — |  |  | — |  |  | — |  |  | — |
Terminal XXXIX S.A. | 335,511 |  |  | (273,747 | ) |  | 61,764 |  |  | 10,075 |  |  | — |  |  | — |  |  | — |  |  | — |
TUP Porto São Luis S.A. | 455,437 |  |  | (67,523 | ) |  | 387,914 |  |  | (7,410 | ) |  | — |  |  | — |  |  | — |  |  | — |
Summary of Non-controlling Interests in Subsidiaries | Set out below is summarized financial information for each subsidiary that has non-controlling interests that are material to the group. The amounts disclosed for each subsidiary are before inter-company elimination.
| Shares issued by the subsidiary |  |  | Shares held by non-controlling shareholders |  |  | Non-controlling interest |
Compass Gás e Energia | 714,190,095 |  |  | 85,702,404 |  |  | 12.00% |
Comgás | 132,520,587 |  |  | 1,139,210 |  |  | 0.86% |
Cosan Lubes | 34,963,764 |  |  | 10,489,129 |  |  | 30.00% |
Payly Soluções de Pagamentos S.A. | 78,527,201 |  |  | 19,631,324 |  |  | 25.00% |
Rumo S.A. | 1,854,158,791 |  |  | 1,291,629,301 |  |  | 69.65% |
Cosan Limited Partners Brasil Consultoria Ltda | 160,000 |  |  | 4,000 |  |  | 2.50% |
Sinlog Tecnologia em Logística S.A. | 86,370 |  |  | 23,967 |  |  | 27.75% |
TTA – SAS Techniques et Technologie Appliquées(i) | 10,521 |  |  | - |  |  | - |
Radar II Propriedades Agrícolas S.A. | 81,440,221 |  |  | 40,720,111 |  |  | 50.00% |
Radar Propriedades Agrícolas S.A. | 1,266,986 |  |  | 633,493 |  |  | 50.00% |
Nova Agrícola Ponte Alta S.A. | 160,693,378 |  |  | 80,346,689 |  |  | 50.00% |
Terras da Ponte Alta S.A. | 16,066,329 |  |  | 8,033,165 |  |  | 50.00% |
Nova Santa Bárbara Agrícola S.A. | 32,336,994 |  |  | 16,168,497 |  |  | 50.00% |
Nova Amaralina S.A. | 30,603,159 |  |  | 15,301,580 |  |  | 50.00% |
Paineira Propriedades Agrícolas S.A. | 132,667,061 |  |  | 66,333,531 |  |  | 50.00% |
Manacá Propriedades Agrícolas S.A. | 128,977,921 |  |  | 64,488,961 |  |  | 50.00% |
Castanheira Propriedades Agrícolas S.A. | 83,850,838 |  |  | 41,925,419 |  |  | 50.00% |
The following table summarizes the information relating to each of the Company’s subsidiaries that has material non-controlling interests, before any intra-group elimination.
| At January 1, 2021 |  |  | Interest in earnings of subsidiaries |  |  | Sales or purchase of interests |  |  | Other comprehensive income |  |  | Dividends |  |  | Capital increase (decrease) |  |  | Other |  |  | Predecessor adjustments |  |  | At December 31, 2021 |
Cosan S.A. | 3,492,829 |  |  | 69,890 |  |  | — |  |  | 115,049 |  |  | — |  |  | — |  |  | (1,023 | ) |  | (3,448,693 | ) |  | — |
Cosan Logística | 658,158 |  |  | 4,898 |  |  | — |  |  | 358 |  |  | — |  |  | — |  |  | — |  |  | (663,414 | ) |  | — |
Comgás | 24,729 |  |  | 17,524 |  |  | — |  |  | 625 |  |  | (14,184 | ) |  | — |  |  | 228 |  |  | — |  |  | 28,466 |
Compass Gás e Energia | 32,880 |  |  | 74,390 |  |  | 1,505,311 |  |  | 7,698 |  |  | (97,187 | ) |  | 2,250,015 |  |  | 1,053 |  |  | — |  |  | 761,432 |
CLI | 582,284 |  |  | 87,823 |  |  | — |  |  | 13,037 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 683,144 |
Rumo | 10,709,017 |  |  | 107,690 |  |  | 318,323 |  |  | 5,358 |  |  | (27,989 | ) |  | — |  |  | 15,748 |  |  | 2,570 |  |  | 10,494,071 |
Logispot Armazéns Gerais S.A. | 35,513 |  |  | 2,225 |  |  | — |  |  | — |  |  | (4,032 | ) |  | — |  |  | — |  |  | — |  |  | 33,706 |
Radar | — |  |  | 22,502 |  |  | — |  |  | 900 |  |  | (19,854 | ) |  | — |  |  | 54 |  |  | — |  |  | 2,119,102 |
Other | 23,374 |  |  | 2,622 |  |  | 11,918 |  |  | 1,013 |  |  | (1,662 | ) |  | 2,291 |  |  | 363 |  |  | 351 |  |  | 9,164 |
| 15,558,784 |  |  | 384,320 |  |  | 1,835,552 |  |  | 88,086 |  |  | (164,908 | ) |  | 2,252,306 |  |  | (2,131,407 | ) |  | (4,109,186 | ) |  | 14,129,085 |
| At January 1, 2020 |  |  | Interest in earnings of subsidiaries |  |  | Sales or purchase of interests |  |  | Other comprehensive income |  |  | Dividends |  |  | Capital increase (decrease) |  |  | Other |  |  | At December 31, 2020 |
Cosan S.A. | 3,604,875 |  |  | 336,885 |  |  | (407,177 | ) |  | 28,573 |  |  | (68,120 | ) |  | — |  |  | (2,207 | ) |  | 3,492,829 |
Cosan Logística | 630,185 |  |  | 12,966 |  |  | 14,006 |  |  | 1,006 |  |  | (5 | ) |  | — |  |  | — |  |  | 658,158 |
Comgás | 24,569 |  |  | 9,200 |  |  | — |  |  | 484 |  |  | (9,535 | ) |  | — |  |  | 11 |  |  | 24,729 |
Compass Gás e Energia | — |  |  | 7,848 |  |  | 30,431 |  |  | 552 |  |  | (5,986 | ) |  | — |  |  | 35 |  |  | 32,880 |
CLI | 470,498 |  |  | 44,816 |  |  | — |  |  | 66,970 |  |  | — |  |  | — |  |  | — |  |  | 582,284 |
Rumo | 6,058,973 |  |  | 212,463 |  |  | 4,424,537 |  |  | 15,786 |  |  | (2,742 | ) |  | — |  |  | — |  |  | 10,709,017 |
Logispot Armazéns Gerais S.A. | 34,218 |  |  | 1,879 |  |  | — |  |  | — |  |  | (584 | ) |  | — |  |  | — |  |  | 35,513 |
Other | 15,298 |  |  | 2,755 |  |  | — |  |  | 6,160 |  |  | (9,566 | ) |  | 6,666 |  |  | 2,061 |  |  | 23,374 |
| 10,838,616 |  |  | 628,812 |  |  | 4,061,797 |  |  | 119,531 |  |  | (96,538 | ) |  | 6,666 |  |  | (100 | ) |  | 15,558,784 |
Summary of Financial Statements | Summarized statement of financial position:
| Compass Gás e Energia |  |  | Comgás |  |  | CLI |  |  | Rumo |  |  | Cosan Investimentos |
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2021 |  |  | December 31, 2020 |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets | 1,929,639 |  |  | 402,007 |  |  | 4,148,735 |  |  | 4,225,788 |  |  | 1,327,472 |  |  | 1,047,938 |  |  | 1,161,027 |  |  | 1,996,914 |  |  | 147,662 |  |  | — |
Liabilities | (28,374 | ) |  | (25,404 | ) |  | (4,538,385 | ) |  | (3,610,144 | ) |  | (755,995 | ) |  | (616,427 | ) |  | (760,522 | ) |  | (841,519 | ) |  | (50,038 | ) |  | — |
Net current assets | 1,901,265 |  |  | 376,603 |  |  | (389,650 | ) |  | 615,644 |  |  | 571,477 |  |  | 431,511 |  |  | 400,505 |  |  | 1,155,395 |  |  | 97,624 |  |  | — |
Non-current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets | 4,453,679 |  |  | 2,944,593 |  |  | 8,122,763 |  |  | 6,391,096 |  |  | 1,946,181 |  |  | 1,893,901 |  |  | 21,568,088 |  |  | 19,624,672 |  |  | 4,337,142 |  |  | — |
Liabilities | (10,296 | ) |  | — |  |  | (6,627,895 | ) |  | (6,416,687 | ) |  | (229,802 | ) |  | (360,077 | ) |  | (7,173,172 | ) |  | (5,796,462 | ) |  | (196,562 | ) |  | — |
Net non-current assets | 4,443,383 |  |  | 2,944,593 |  |  | 1,494,868 |  |  | (25,591 | ) |  | 1,716,379 |  |  | 1,533,824 |  |  | 14,394,916 |  |  | 13,828,210 |  |  | 4,140,580 |  |  | — |
Equity | 6,344,648 |  |  | 3,321,196 |  |  | 1,105,218 |  |  | 590,035 |  |  | 2,287,856 |  |  | 1,965,335 |  |  | 14,795,421 |  |  | 14,983,605 |  |  | 4,238,204 |  |  | — |
Summarized statement of profit or loss and other comprehensive income:
| Compass Gás e Energia |  |  | Comgás |  |  | CLI |  |
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |
Net sales | — |  |  | — |  |  | — |  |  | 11,709,713 |  |  | 8,317,691 |  |  | 9,514,222 |  |  | 2,608,680 |  |  | 1,911,541 |  |  | 1,746,727 |  |
Profit before taxes | 1,710,947 |  |  | 920,426 |  |  | (2,614 | ) |  | 2,274,269 |  |  | 1,719,877 |  |  | 1,993,963 |  |  | 310,500 |  |  | 150,930 |  |  | 74,982 |  |
Income tax expenses | 14,164 |  |  | 10,839 |  |  | 889 |  |  | (155,148 | ) |  | (569,264 | ) |  | (626,784 | ) |  | (15,742 | ) |  | (1,484 | ) |  | (15,175 | ) |
Profit (loss) for the year | 1,725,111 |  |  | 931,265 |  |  | (1,725 | ) |  | 2,119,121 |  |  | 1,150,613 |  |  | 1,367,179 |  |  | 294,758 |  |  | 149,446 |  |  | 59,807 |  |
Other comprehensive income (loss) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
Total comprehensive income | 1,725,111 |  |  | 931,265 |  |  | (1,725 | ) |  | 2,119,121 |  |  | 1,150,613 |  |  | 1,367,179 |  |  | 294,758 |  |  | 149,446 |  |  | 59,807 |  |
Comprehensive income attributable to non-controlling interests | 207,012 |  |  | 9,220 |  |  | — |  |  | 18,217 |  |  | 9,762 |  |  | 10,967 |  |  | 88,427 |  |  | 44,834 |  |  | 17,942 |  |
Dividends paid | 982,752 |  |  | 600,000 |  |  | — |  |  | 1,649,653 |  |  | 1,135,669 |  |  | 2,010,101 |  |  | — |  |  | — |  |  | — |  |
| Rumo |  | Cosan Investments |  |
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |
Net sales | 772,714 |  |  | 950,269 |  |  | 596,415 |  |  | 31,502 |  |  | — |  |  | — |  |
Profit before taxes | 198,239 |  |  | 349,300 |  |  | 779,228 |  |  | 49,218 |  |  | — |  |  | — |  |
Income tax expenses | (47,701 | ) |  | (52,137 | ) |  | (991 | ) |  | (4,215 | ) |  | — |  |  | — |  |
Profit (loss) for the year | 150,538 |  |  | 297,163 |  |  | 778,237 |  |  | 45,003 |  |  | — |  |  | — |  |
Other comprehensive income (loss) | — |  |  | — |  |  | 2,716 |  |  | — |  |  | — |  |  | — |  |
Total comprehensive income | 150,538 |  |  | 297,163 |  |  | 780,953 |  |  | 45,003 |  |  | — |  |  | — |  |
Comprehensive income attributable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
to non-controlling interests | 104,850 |  |  | 212,561 |  |  | 558,616 |  |  | 22,502 |  |  | — |  |  | — |  |
Dividends paid | — |  |  | — |  |  | 4,233 |  |  | — |  |  | — |  |  | — |  |
Summarized statements of cash flows:
| Compass Gás e Energia |  |  |  | Comgás |  |  | CLI |  |
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |
Net cash (used in) from operating activities | (44,974 | ) |  | (18,046 | ) |  | — |  |  | 2,539,222 |  |  | 2,111,551 |  |  | 2,512,303 |  |  | 95,461 |  |  | 71,654 |  |  | 82,946 |  |
Net cash from (used in) investing activities | (26,764 | ) |  | 776,872 |  |  | — |  |  | (1,025,104 | ) |  | (1,768,298 | ) |  | 202,037 |  |  | 77,742 |  |  | (38,910 | ) |  | (10,140 | ) |
Net cash (used in) from financing activities | 1,265,679 |  |  | (525,030 | ) |  | — |  |  | (2,202,275 | ) |  | 198,890 |  |  | (2,233,548 | ) |  | (13,766 | ) |  | 14,874 |  |  | 291,898 |  |
Net increase (decrease) in cash and cash equivalents | 1,193,941 |  |  | 233,796 |  |  | — |  |  | (688,157 | ) |  | 542,143 |  |  | 480,792 |  |  | 159,437 |  |  | 47,618 |  |  | 364,704 |  |
Cash and cash equivalents at beginning of year | 232,819 |  |  | 5 |  |  | 5 |  |  | 1,610,548 |  |  | 1,083,410 |  |  | 602,618 |  |  | 492,619 |  |  | 319,733 |  |  | — |  |
Effect of exchange rate fluctuations on cash held | (13,898 | ) |  | (982 | ) |  | — |  |  | (30,741 | ) |  | (15,005 | ) |  | — |  |  | 109,642 |  |  | 125,268 |  |  | (44,971 | ) |
Cash and cash equivalents at end of year | 1,412,862 |  |  | 232,819 |  |  | 5 |  |  | 891,650 |  |  | 1,610,548 |  |  | 1,083,410 |  |  | 761,698 |  |  | 492,619 |  |  | 319,733 |  |
| Rumo |  |  | Cosan Investiments |  |
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |  |
Net cash (used in) from operating activities | (15,679 | ) |  | 463,170 |  |  | 197,313 |  |  | 21,690 |  |  | — |  |  | — |  |
Net cash from (used in) investing activities | (1,469,750 | ) |  | (6,632,353 | ) |  | (929,861 | ) |  | 49,227 |  |  | — |  |  | — |  |
Net cash (used in) from financing activities | 714,115 |  |  | 7,037,144 |  |  | 1,432,659 |  |  | (15,650 | ) |  | — |  |  | — |  |
Net increase (decrease) in cash and cash equivalents | (771,314 | ) |  | 867,961 |  |  | 700,111 |  |  | 55,267 |  |  | — |  |  | — |  |
Cash and cash equivalents at beginning of year | 1,568,667 |  |  | 700,706 |  |  | 595 |  |  | — |  |  | — |  |  | — |  |
Effect of exchange rate fluctuations on cash held | (5,551 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
Cash and cash equivalents at end of year | 791,802 |  |  | 1,568,667 |  |  | 700,706 |  |  | 55,267 |  |  | — |  |  | — |  |
Radar group acquisition |
Disclosure of detailed information about business combination [line items] |
Schedule of acquired entities as group acquisition through business combination | On November 3, 2021, Cosan acquired a 47% equity interest in agricultural property management companies of the “Radar Group” (entities shown below), increasing an interest of 3% to 50%, as shown below:
Acquired name | Interest acquired | Final interest
Direct | Indirect
Radar Propriedades Agrícolas S.A. | 38.94% | 8.06% | 50.00%
Radar II Propriedades Agrícolas S.A. | 47.00% | - | 50.00%
Nova Agrícola Ponte Alta S.A. | 38.94% | 8.06% | 50.00%
Nova Amaralina S.A Propriedades Agrícolas | 38.94% | 8.06% | 50.00%
Nova Santa Bárbara Agrícola S.A. | 38.94% | 8.06% | 50.00%
Terras da Ponta Alta S.A. | 38.94% | 8.06% | 50.00%
Castanheira Propriedades Agrícolas S.A. | 38.94% | 8.06% | 50.00%
Manacá Propriedades Agrícolas S.A. | 38.94% | 8.06% | 50.00%
Paineira Propriedades Agrícolas S.A. | 38.94% | 8.06% | 50.00%
Schedule of non-controlling interest in acquiree through business combination |
|  | Interest |  |  | Shareholders' equity attributable to non-controlling interests |
Mansilla Participações Ltda. |  | 50% |  |  | 2,115,554 |
Schedule of fair value of the assets and liabilities, goodwill acquired at the acquisition date | a) Identifiable assets acquired and liabilities assumed The fair value of the assets and liabilities acquired is shown below:
| Radar Group |
Cash and cash equivalents | 9,123 |
Marketable securities | 38,675 |
Accounts receivable from customers | 194,715 |
Receivables from related parties | 16,780 |
Taxes to recover | 1,083 |
Other assets | 1,099 |
Deferred income tax and social contribution | 44 |
Judicial deposits | 279 |
Other financial assets | 318,445 |
Investment properties | 3,875,752 |
Fixed assets | 33 |
Right of use | 3,240 |
Trade payable | (992 | )
Taxes payable | (11,443 | )
Related parts | (2,504 | )
Lease | (3,281 | )
Advance from customers | (41 | )
Other obligations | (16,738 | )
Deferred income tax and social contribution | (192,883 | )
Provision for contingencies | (279 | )
Total net identifiable assets at fair value | 4,231,107 |
Schedule of consideration transferred in business combination | The fair value of the net assets acquired exceeded the consideration transferred, generating a gain on bargain purchase as follow:
Consideration transferred | 1,572,352 |
Non-controlling interest | 2,115,554 |
Fair value of Radar's Group pre-existing interest | 126,933 |
Total net identifiable assets at fair value | (4,231,107 | )
Gain on bargain purchase | (416,268 | )
Compass group acquisition |
Disclosure of detailed information about business combination [line items] |
Schedule of acquired entities as group acquisition through business combination |
Name of the acquiree | Description of the operation
Compass Comercializadora de Energia Ltda. | Natural gas and electricity trading
Compass Geração Ltda. | Natural gas and electricity trading
Compass Energia Ltda. | No operation
Black River Participações Ltda. | No operation
Schedule of fair value of the assets and liabilities, goodwill acquired at the acquisition date | The fair value of the assets and liabilities acquired is as follows:
| Compass Comercializadora |  |  | Compass Geração |  |  | Compass Energia |  |  | Total |  |
Cash and cash equivalents | 4,539 |  |  | 177 |  |  | 37 |  |  | 4,753 |  |
Trade receivables | 12,384 |  |  | 149,163 |  |  | — |  |  | 161,547 |  |
Other tax receivable | 134 |  |  | 89 |  |  | 31 |  |  | 254 |  |
Derivative financial instruments | 1,377 |  |  | — |  |  | — |  |  | 1,377 |  |
Other current assets | 24 |  |  | 28 |  |  | — |  |  | 52 |  |
Property, plant and equipment | 69 |  |  | — |  |  | — |  |  | 69 |  |
Trade payables | (13,585 | ) |  | (83,669 | ) |  | — |  |  | (97,254 | ) |
Other taxes payable | — |  |  | (162 | ) |  | — |  |  | (162 | ) |
Other liabilities | (97 | ) |  | — |  |  | — |  |  | (97 | ) |
Other financial liabilities | — |  |  | (48,007 | ) |  | — |  |  | (48,007 | ) |
Dividends payable | — |  |  | (508 | ) |  | — |  |  | (508 | ) |
Payables to related parties | — |  |  | (17,063 | ) |  | — |  |  | (17,063 | ) |
Deferred tax liabilities | (468 | ) |  | — |  |  | — |  |  | (468 | ) |
Total identifiable assets, net | 4,377 |  |  | 48 |  |  | 68 |  |  | 4,493 |  |
Goodwill at the acquisition date consisted of:
Consideration transferred(i) | 99,385 |
Total net assets acquired and |  |
liabilities assumed at fair value(-) | 4,493 |
Goodwill | 94,892 |
(i) On July 17, 2020, the Compass made an additional payment for the acquisition of Compass Trading in the amount of R$4,385, as provided for in the agreement.

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