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BUSINESS COMBINATION (Details Narrative) - BRL (R$) R$ in Thousands |  |  | 1 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | ---
Oct. 07, 2022 | Sep. 06, 2022 | Sep. 30, 2021 | Dec. 31, 2023 | Jul. 31, 2022
IfrsStatementLineItems [Line Items] |  |  |  |  |
Capital increase |  | R$ 133,100 |  |  |
Fair value adjustment |  |  |  | R$ 72,184 |
Percentage of sale |  |  |  |  | 100.00%
Shares issued |  |  |  |  | 6,381,908
Percentage of equivalent |  |  |  |  | 66.23%
Production capacity |  |  | R$ 16,300 |  |
Estadualde Geracaode Energia Eletrica [Member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Fair value adjustment |  |  |  | 376,294 |
Clinker [Member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Production capacity |  |  | 6,800 |  |
Cement [Member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Production capacity |  |  | R$ 11,000 |  |
Santa Ana Energetica And Topazio Energetica S A [Member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Fair value adjustment |  |  |  | 259,602 |
C S N Cimentos Brasil S A [Member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Fair value adjustment |  |  |  | 575,875 |
Acquisition percentage |  |  | 100.00% |  |
Payment for acquisition |  | 960,733 |  |  |
Payment for equivalent |  | R$ 5,013,436 |  |  |
Percentage of acquisition |  |  | 12.00% |  |
Companhia Energetica Chapeco [Member] |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |
Fair value adjustment |  |  |  | R$ 278,636 |
Acquisition percentage | 100.00% |  |  |  |
Percentage of acquisition | 100.00% |  |  |  |

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- Definition Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The percentage cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]] [Contrast: Cash and cash equivalents, amount contributed to fair value of plan assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 142 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_142_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Current liabilities; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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- Definition The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 12A -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_12A_f&doctype=Standard&book=b -URIDate 2023-03-23 + Details
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- Definition The number of shares issued by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d&doctype=Standard -URIDate 2023-03-23 + Details
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