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v3.23.1

BUSINESS COMBINATION (Details Narrative) - BRL (R$) R$ in Thousands |  |  |  | 1 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | --- | ---
Oct. 07, 2022 | Oct. 02, 2022 | Sep. 06, 2022 | Aug. 31, 2022 | Jun. 30, 2022 | Sep. 30, 2021 | Aug. 31, 2021 | Dec. 31, 2022 | Jul. 31, 2022
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Capital increase |  |  | R$ 133,100 |  |  |  |  | R$ 263 |
Issuance of common shares |  |  | 122,110,092 |  |  |  |  | 571,251 |
Fair value adjustment |  | R$ 376,294 |  |  | R$ 259,602 |  |  | R$ 72,184 |
Percentage of sale |  |  |  |  |  |  |  |  | 100.00%
Shares issued |  |  |  |  |  |  |  |  | 6,381,908
Percentage of equivalent |  |  |  |  |  |  |  |  | 66.23%
Payment for acquisition |  |  |  |  |  | R$ 960,733 |  |  |
Payment for equivalent |  |  |  |  |  | 5,013,436 |  |  |
Production capacity |  |  |  |  |  | 16,300 |  |  |
Clinker [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Production capacity |  |  |  |  |  | 6,800 |  |  |
Cement [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Production capacity |  |  |  |  |  | R$ 11,000 |  |  |
C S N Cimentos Brasil S A [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Fair value adjustment |  |  |  | R$ 575,875 |  |  |  |  |
Acquisition percentage |  |  |  |  |  | 100.00% |  |  |
Payment for acquisition |  |  | R$ 960,733 |  |  | R$ 910,733 |  |  |
Payment for equivalent |  |  | R$ 5,013,436 |  |  | R$ 4,752,296 |  |  |
Percentage of acquisition |  |  |  |  |  | 12.00% | 99.97% |  |
Companhia Energetica Chapeco [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Fair value adjustment | R$ 278,636 |  |  |  |  |  |  |  |
Acquisition percentage | 100.00% |  |  |  |  |  |  |  |
Percentage of acquisition | 100.00% |  |  |  |  |  |  |  |
Elizabeth Mineracao [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Percentage of acquisition |  |  |  |  |  |  | 99.99% |  |
Elizabeth Cimentos [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Percentage of acquisition |  |  |  |  |  |  | 88.746% |  |
Elizabeth Mineraca [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Percentage of acquisition |  |  |  |  |  |  | 11.254% |  |
Elizabeth Cimentos And Elizabeth Mineracao [Member] |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Fair value adjustment |  |  |  |  |  |  | R$ 567,297 |  |
Goodwill expected future profitability |  |  |  |  |  |  |  | R$ 83,266 |
Reclassified goodwill fair value |  |  |  |  |  |  | R$ 27,667 |  |

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