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Business combinations (Tables) | 12 Months Ended
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Dec. 31, 2021
IfrsStatementLineItems [Line Items] |
Schedule of preliminary fair values of the identifiable assets acquired and liabilities acquired | The preliminary fair values of the identifiable assets acquired and liabilities assumed as of each acquisition date were: Schedule of preliminary fair values of the identifiable assets acquired and liabilities acquired
Assets | iClinic | Medicinae | Medical Harbour | Cliquefarma | Shosp | Unifipmoc | Unigranrio | RXPRO
Cash and cash and equivalents | 1,659 | 201 | 47 | 1,009 | 397 | 6,140 | 34,755 | 91
Restrict cash | 6,050 | - | - | - | - | - | - | -
Trade receivables | 1,201 | - | 159 | 501 | - | 34,309 | 26,622 | 1,211
Inventories | - | - | - | - | - | - | 352 | 246
Recoverable taxes | 72 | 15 | - | - | 1 | 1,295 | 738 | 112
Other assets | 20 | - | 2 | - | - | 702 | 12,159 | 366
Right-of-use assets | 88 | - | - | - | - | 52,079 | 87,265 | 82
Property and equipment | 473 | 17 | 34 | - | 5 | 24,277 | 40,775 | 42
Indemnification assets | 1,252 | - | - | - | - | 7,331 | 71,669 | -
Intangible assets | 84,987 | 4,518 | 7,359 | 14,991 | 4,856 | 227,534 | 510,356 | 6,330
| 95,802 | 4,751 | 7,601 | 16,501 | 5,259 | 353,667 | 784,691 | 8,480
Liabilities |  |  |  |  |  |  |  |
Trade payables | 619 | - | 6 | 8 | 1 | 985 | 6,197 | 1,060
Loans and financing | - | - | 299 | 580 | - | 30,179 | 5,533 | -
Labor and social obligations | 1,414 | 159 | 4 | 102 | 89 | 5,306 | 22,854 | 62
Taxes and contributions payable | 77 | 4 | 1 | 307 | 123 | 758 | 94,025 | 100
Provision for legal proceedings | 1,252 | - | - | - | - | 7,331 | 71,669 | -
Leases liabilities | 88 | - | - | - | - | 52,079 | 87,265 | 82
Advances from customers | 400 | - | 35 | 3 | 167 | 10,745 | 3,387 | -
Other liabilities | - | - | - | - | - | 5,739 | 4,878 | -
| 3,850 | 163 | 345 | 1,000 | 380 | 113,122 | 295,808 | 1,304
Total identifiable net assets at fair value | 91,952 | 4,588 | 7,256 | 15,501 | 4,879 | 240,545 | 488,883 | 7,176
Preliminary goodwill arising on acquisition | 99,168 | 4,584 | 4,022 | 6,588 | 3,022 | 87,777 | 130,073 | 38,446
Purchase consideration transferred | 191,120 | 9,172 | 11,278 | 22,089 | 7,901 | 328,322 | 618,956 | 45,622
Cash paid | 119,620 | 5,600 | 5,000 | 16,166 | 5,855 | 328,322 | 375,670 | 30,263
Contingent consideration | - | 3,572 | 6,278 | 2,923 | 1,592 | (*)- | (**)- | 10,171
Consideration to be transferred | - | - | - | - | 454 | - | 243,286 | 76
Paid in shares | 71,500 | - | - | 3,000 | - | - | - | 5,112
Analysis of cash flows on acquisition: |  |  |  |  |  |  |  |
Transaction costs of the acquisition (included in cash flows from operating activities) | 856 | 117 | 144 | 336 | 188 | 177 | 10,990 | 264
Cash paid net of cash acquired with the subsidiary (included in cash flows from investing activities) | 117,961 | 5,399 | 4,953 | 15,157 | 5,458 | 322,182 | 340,915 | 30,172
Net of cash flow on acquisition | 118,817 | 5,516 | 5,097 | 15,493 | 5,646 | 322,359 | 351,905 | 30,436
* |  | There are 40 additional seats still pending approval, which, if approved by the Ministry of Education, will result in a potential additional payment of up to R$ 50,000.
** |  | There are 82 additional seats still pending approval which, if approved by MEC, will result in a potential additional payment of up to R$90,200.
The fair values of the identifiable assets acquired and liabilities assumed as of each acquisition date were: | The fair values of the identifiable assets acquired and liabilities assumed as of each acquisition date were:
| UniRedentor* | UniSL** | PEBMED | FESAR | MedPhone | FCMPB
Assets |  |  |  |  |  |
Cash and cash and equivalents | 11,796 | 3,245 | 1,119 | 4,236 | 60 | 100
Trade receivables | 4,800 | 21,567 | 7,984 | - | - | 8,148
Inventories | - | 467 | - | - | - | -
Recoverable taxes | 3 | 822 | - | - | - | -
Other assets | 2,486 | 7,251 | 161 | 42 | 9 | 123
Indemnification assets | 710 | 12,645 | 12,350 | 6,871 | - | -
Right-of-use assets | 10,265 | 42,062 | 865 | - | - | 23,663
Property and equipment | 4,207 | 19,144 | 391 | 23,176 | - | 962
Intangible assets | 142,399 | 314,097 | 60,372 | 167,106 | 3,727 | 264,782
| 176,666 | 421,300 | 83,242 | 201,431 | 3,796 | 297,778
Liabilities |  |  |  |  |  |
Trade payables | 746 | 3,554 | 9,024 | 143 | - | 173
Loans and financing | 16,187 | 58,541 | - | 1,087 | - | -
Lease liabilities | 10,265 | 42,062 | 865 | - | - | 23,663
Labor and social obligations | 4,471 | 8,070 | 1,786 | 1,801 | - | 3,832
Taxes payable | 850 | 5,779 | 1,210 | 29 | 2 | 5
Provision for legal proceedings | 710 | 12,645 | 12,350 | 6,871 | - | -
Advances from customers | 10,994 | 6,084 | 9,312 | 759 | - | 1,781
Notes payable | - | 80,526 | - | - | - | -
Other liabilities | - | 14,754 | - | - | 228 | -
| 44,223 | 232,015 | 34,547 | 10,690 | 230 | 29,454
Total identifiable net assets at fair value | 132,443 | 189,285 | 48,695 | 190,741 | 3,566 | 268,324
Goodwill arising on acquisition | 77,662 | 4,420 | 84,175 | 71,664 | 2,843 | 110,483
Purchase consideration transferred | 210,105 | 193,705 | 132,870 | 262,405 | 6,409 | 378,807
Cash paid | 114,607 | 141,065 | 115,339 | 260,836 | 6,373 | 189,913
Payable in installments | 95,498 | 52,640 | - | 1,569 | 36 | 188,894
Paid in Afya Brazil’s shares | - | - | 17,531 | - | - | -
Analysis of cash flows on acquisition: |  |  |  |  |  |
Transaction costs (included in cash flows from operating activities) | 1,380 | 1,666 | 613 | 2,047 | 158 | 721
Cash paid, net of cash acquired with the subsidiary (included in cash flows from investing activities) | 102,811 | 137,820 | 114,220 | 256,600 | 6,313 | 189,813
Net of cash flow on acquisition | 104,191 | 139,486 | 114,833 | 258,647 | 6,471 | 190,534
* |  | During the measurement period, the goodwill for the acquisition of UniRedentor was adjusted to R$77,662 as a result of an increase of intangible assets to R$142,399 and a purchase price consideration adjustment of R$ 4,503.
** |  | During the measurement period, the goodwill for the acquisition of UniSL was adjusted to R$4,420 as a result of (i) a purchase consideration decrease of R$7,816 and (ii) adjustments increasing intangible assets to R$ 314,097 and a decrease in p roperty and equipment of R$7.
I Clinic [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: Schedule of acquisition of UniRedentor
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
Cliquefarma [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of acquisition of UniSL | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: Schedule of acquisition of UniSL
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
Schedule of acquisition of FESAR | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: Schedule of acquisition of FESAR
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
Harbour [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of acquisition of PEBMED | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: Schedule of acquisition of PEBMED
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
Shosp [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: Schedule of acquisition of MedPhone
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
U N I F I P Moc [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: Schedule of acquisition of FCMPB
Intangible assets acquired | Valuation technique
Licenses | With-and-without method The with-and-without method consists of estimating the fair value of an asset by the difference between the value of this asset in two scenarios: a scenario considering the existence of the asset in question and another considering its non-existence.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
U N I G R A N [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Licenses | With-and-without method The with-and-without method consists of estimating the fair value of an asset by the difference between the value of this asset in two scenarios: a scenario considering the existence of the asset in question and another considering its non-existence.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
P X P R O [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
Uni Redentor [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Licenses | With-and-without method The with-and-without method consists of estimating the fair value of an asset by the difference between the value of this asset in two scenarios: a scenario considering the existence of the asset in question and another considering its non-existence.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
Uni S L [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Licenses | With-and-without method The with-and-without method consists of estimating the fair value of an asset by the difference between the value of this asset in two scenarios: a scenario considering the existence of the asset in question and another considering its non-existence.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
P E B M E D [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
Faculdade de Ensino Superior da Amazonia Reunida ("FESAR") [member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Licenses | With-and-without method The with-and-without method consists of estimating the fair value of an asset by the difference between the value of this asset in two scenarios: a scenario considering the existence of the asset in question and another considering its non-existence.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
MedPhone Tecnologia em Saude Ltda ("MedPhone") [member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Trademark | Relief from royalty This methodology is based on the market remuneration of the use license granted to third parties. The value of the asset is restated by the savings of royalties that the owner would have to own the asset. It is necessary to determine a royalty rate that reflects the appropriate remuneration of the asset. The royalty payments, net of taxes, are discounted to present value.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.
Developed technology intangible assets | Replacement cost This methodology is based on the estimated cost of replacing the referred asset with a new one (acquisition or reconstruction), adjusted to reflect the losses in value resulting from the physical deterioration and the functional and economic obsolescence of that asset.
F C M P B [Member] |
IfrsStatementLineItems [Line Items] |
The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows: | The valuation techniques used for measuring the fair value of separately identified intangible assets acquired were as follows:
Intangible assets acquired | Valuation technique
Licenses | With-and-without method The with-and-without method consists of estimating the fair value of an asset by the difference between the value of this asset in two scenarios: a scenario considering the existence of the asset in question and another considering its non-existence.
Customer relationships | Multi-period excess earnings method The method considers the present value of net cash flows expected to be generated by customer relationships, by excluding any cash flows related to contributory assets.

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