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BUSINESS COMBINATION (Details 3) - Metalgrafica Lguacu S. A [Member] R$ in Thousands | Dec. 31, 2022 BRL (R$)
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Carrying amount [member] |
IfrsStatementLineItems [Line Items] |
Current Assets | R$ 23,924
Cash and cash equivalents | 569
Trade receivables | 7,249
Inventories | 4,435
Other assets | 713
Recoverable taxes and contributions | 10,958
Non-current Assets | 58,408
Recoverable taxes and contributions | 38,649
Other assets | 1,856
Investments | 10
Property, plant and equipment | 17,750
Intangibles | 143
Total assets acquired | 82,332
Current Liabilities | 134,464
Borrowings and financing | 89,852
Trade payables | 17,114
Labor obligations | 17,339
Taxes payable | 181
Advances from customers | 1,158
Installments | 2,227
Other accounts | 6,593
Non-current Liabilities | 31,204
Borrowings and financing | 21,844
Installments | 6,462
Other accounts | 2,898
Total liabilities assumed | 165,668
Net equity acquired | (83,336)
Proforma Adjustment [Member] |
IfrsStatementLineItems [Line Items] |
Current Assets | 133,100
Other assets | 133,100
Total assets acquired | 133,100
Net equity acquired | 133,100
Fair Value Adjustments [Member] |
IfrsStatementLineItems [Line Items] |
Non-current Assets | 72,184
Property, plant and equipment | 72,184
Total assets acquired | 72,184
Net equity acquired | 72,184
Total Fair Value [Member] |
IfrsStatementLineItems [Line Items] |
Current Assets | 157,024
Cash and cash equivalents | 569
Trade receivables | 7,249
Inventories | 4,435
Other assets | 133,813
Recoverable taxes and contributions | 10,958
Non-current Assets | 130,592
Recoverable taxes and contributions | 38,649
Other assets | 1,856
Investments | 10
Property, plant and equipment | 89,934
Intangibles | 143
Total assets acquired | 287,616
Current Liabilities | 134,464
Borrowings and financing | 89,852
Trade payables | 17,114
Labor obligations | 17,339
Taxes payable | 181
Advances from customers | 1,158
Installments | 2,227
Other accounts | 6,593
Non-current Liabilities | 31,204
Borrowings and financing | 21,844
Installments | 6,462
Other accounts | 2,898
Total liabilities assumed | 165,668
Net equity acquired | R$ 121,948

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