XML 96 R58.htm IDEA: XBRL DOCUMENT v3.22.1
Schedule of preliminary fair values of the identifiable assets acquired and liabilities acquired (Details) - BRL (R$)
12 Months Ended
Nov. 09, 2020
Nov. 05, 2020
Nov. 03, 2020
Jul. 20, 2020
May 05, 2020
Jan. 31, 2020
Dec. 31, 2021
Dec. 31, 2020
IfrsStatementLineItems [Line Items]                
Indemnification assets recognised as of acquisition date [1]             R$ 135,355,000 R$ 53,499,000
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination             R$ 13,030  
I Clinic [Member]                
IfrsStatementLineItems [Line Items]                
Cash and cash and equivalents R$ 1,659,000              
Restricted Cash 6,050,000              
Trade Receivales 1,201,000              
[custom:Inventories1-0]              
[custom:RecoverableTaxesAsOfAcquisitionDate-0] 72,000              
[custom:OtherAssetsAsOfAcquisitionDate-0] 20,000              
[custom:RightOfUseAssetsAsOfAcquisitionDate-0] 88,000              
Property, plant and equipment recognised as of acquisition date 473,000              
[custom:ImdemnificationAssets-0] 1,252,000              
Identifiable intangible assets recognised as of acquisition date 84,987,000              
Total 95,802,000              
Trade and other payables recognised as of acquisition date 619,000              
Borrowings recognised as of acquisition date              
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0] 1,414,000              
[custom:TaxesPayableAsOfAcquisitionDate-0] 77,000              
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0] 1,252,000              
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0] 88,000              
[custom:AdvancesFromCustomersAsOfAcquisitionDate-0] 400,000              
[custom:OtherLiabilitiesAsOfAcquisitionDate-0]              
Total 3,850,000              
Indemnification assets recognised as of acquisition date 91,952,000              
Goodwill recognised as of acquisition date 99,168,000              
Consideration transferred, acquisition-date fair value 191,120,000              
Cash transferred 119,620,000              
Contingent consideration recognised as of acquisition date [2]              
[custom:ConsiderationToBeTransferred-0]              
[custom:PaidInShares-0] 71,500,000              
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination 856,000              
Cash and cash equivalents in subsidiary or businesses acquired or disposed 117,961,000              
[custom:NetOfCashFlowOnAcquisition] 118,817,000              
Medicinae [Member]                
IfrsStatementLineItems [Line Items]                
Cash and cash and equivalents 201,000              
Restricted Cash              
Trade Receivales              
[custom:Inventories1-0]              
[custom:RecoverableTaxesAsOfAcquisitionDate-0] 15,000              
[custom:OtherAssetsAsOfAcquisitionDate-0]              
[custom:RightOfUseAssetsAsOfAcquisitionDate-0]              
Property, plant and equipment recognised as of acquisition date 17,000              
[custom:ImdemnificationAssets-0]              
Identifiable intangible assets recognised as of acquisition date 4,518,000              
Total 4,751,000              
Trade and other payables recognised as of acquisition date              
Borrowings recognised as of acquisition date              
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0] 159,000              
[custom:TaxesPayableAsOfAcquisitionDate-0] 4,000              
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0]              
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0]              
[custom:AdvancesFromCustomersAsOfAcquisitionDate-0]              
[custom:OtherLiabilitiesAsOfAcquisitionDate-0]              
Total 163,000              
Indemnification assets recognised as of acquisition date 4,588,000              
Goodwill recognised as of acquisition date 4,584,000              
Consideration transferred, acquisition-date fair value 9,172,000              
Cash transferred 5,600,000              
Contingent consideration recognised as of acquisition date [2] 3,572,000              
[custom:ConsiderationToBeTransferred-0]              
[custom:PaidInShares-0]              
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination 117,000              
Cash and cash equivalents in subsidiary or businesses acquired or disposed 5,399,000              
[custom:NetOfCashFlowOnAcquisition] 5,516,000              
Medical Harbour [Member]                
IfrsStatementLineItems [Line Items]                
Cash and cash and equivalents 47,000              
Restricted Cash              
Trade Receivales 159,000              
[custom:Inventories1-0]              
[custom:RecoverableTaxesAsOfAcquisitionDate-0]              
[custom:OtherAssetsAsOfAcquisitionDate-0] 2,000              
[custom:RightOfUseAssetsAsOfAcquisitionDate-0]              
Property, plant and equipment recognised as of acquisition date 34,000              
[custom:ImdemnificationAssets-0]              
Identifiable intangible assets recognised as of acquisition date 7,359,000              
Total 7,601,000              
Trade and other payables recognised as of acquisition date 6,000              
Borrowings recognised as of acquisition date 299,000              
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0] 4,000              
[custom:TaxesPayableAsOfAcquisitionDate-0] 1,000              
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0]              
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0]              
[custom:AdvancesFromCustomersAsOfAcquisitionDate-0] 35,000              
[custom:OtherLiabilitiesAsOfAcquisitionDate-0]              
Total 345,000              
Indemnification assets recognised as of acquisition date 7,256,000              
Goodwill recognised as of acquisition date 4,022,000              
Consideration transferred, acquisition-date fair value 11,278,000              
Cash transferred 5,000,000              
Contingent consideration recognised as of acquisition date [2] 6,278,000              
[custom:ConsiderationToBeTransferred-0]              
[custom:PaidInShares-0]              
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination 144,000              
Cash and cash equivalents in subsidiary or businesses acquired or disposed 4,953,000              
[custom:NetOfCashFlowOnAcquisition] R$ 5,097,000              
Cliquefarma [Member]                
IfrsStatementLineItems [Line Items]                
Cash and cash and equivalents   R$ 1,009,000            
Restricted Cash              
Trade Receivales   501,000            
[custom:Inventories1-0]              
[custom:RecoverableTaxesAsOfAcquisitionDate-0]              
[custom:OtherAssetsAsOfAcquisitionDate-0]              
[custom:RightOfUseAssetsAsOfAcquisitionDate-0]              
Property, plant and equipment recognised as of acquisition date              
[custom:ImdemnificationAssets-0]              
Identifiable intangible assets recognised as of acquisition date   14,991,000            
Total   16,501,000            
Trade and other payables recognised as of acquisition date   8,000            
Borrowings recognised as of acquisition date   580,000            
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0]   102,000            
[custom:TaxesPayableAsOfAcquisitionDate-0]   307,000            
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0]              
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0]              
[custom:AdvancesFromCustomersAsOfAcquisitionDate-0]   3,000            
[custom:OtherLiabilitiesAsOfAcquisitionDate-0]              
Total   1,000,000            
Indemnification assets recognised as of acquisition date   15,501,000            
Goodwill recognised as of acquisition date   6,588,000            
Consideration transferred, acquisition-date fair value   22,089,000            
Cash transferred   16,166,000            
Contingent consideration recognised as of acquisition date [2]   2,923,000            
[custom:ConsiderationToBeTransferred-0]              
[custom:PaidInShares-0]   3,000,000            
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination   336,000            
Cash and cash equivalents in subsidiary or businesses acquired or disposed   15,157,000            
[custom:NetOfCashFlowOnAcquisition]   R$ 15,493,000            
Sociedade Universitaria Fipmoc S A [Member]                
IfrsStatementLineItems [Line Items]                
Cash and cash and equivalents     R$ 397,000 R$ 6,140,000        
Restricted Cash              
Trade Receivales       34,309,000        
[custom:Inventories1-0]              
[custom:RecoverableTaxesAsOfAcquisitionDate-0]       1,295,000        
[custom:OtherAssetsAsOfAcquisitionDate-0]       702,000        
[custom:RightOfUseAssetsAsOfAcquisitionDate-0]       52,079,000        
Property, plant and equipment recognised as of acquisition date       24,277,000        
[custom:ImdemnificationAssets-0]       7,331,000        
Identifiable intangible assets recognised as of acquisition date       227,534,000        
Total       353,667,000        
Trade and other payables recognised as of acquisition date       985,000        
Borrowings recognised as of acquisition date       30,179,000        
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0]       5,306,000        
[custom:TaxesPayableAsOfAcquisitionDate-0]       758,000        
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0]       7,331,000        
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0]       52,079,000        
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination         R$ 10,990,000      
Sociedade Universitaria Granario S A [Member]                
IfrsStatementLineItems [Line Items]                
Cash and cash and equivalents         34,755,000      
Restricted Cash              
Trade Receivales         26,622,000      
[custom:Inventories1-0]         352,000      
[custom:RecoverableTaxesAsOfAcquisitionDate-0]         738,000      
[custom:OtherAssetsAsOfAcquisitionDate-0]         12,159,000      
[custom:RightOfUseAssetsAsOfAcquisitionDate-0]         87,265,000      
Property, plant and equipment recognised as of acquisition date         40,775,000      
[custom:ImdemnificationAssets-0]         71,669,000      
Identifiable intangible assets recognised as of acquisition date         510,356,000      
Total         784,691,000      
Trade and other payables recognised as of acquisition date         6,197,000      
Borrowings recognised as of acquisition date         5,533,000      
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0]         22,854,000      
[custom:TaxesPayableAsOfAcquisitionDate-0]         94,025,000      
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0]         71,669,000      
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0]         87,265,000      
[custom:AdvancesFromCustomersAsOfAcquisitionDate-0]       10,745,000 3,387,000      
[custom:OtherLiabilitiesAsOfAcquisitionDate-0]       5,739,000 4,878,000      
Total       113,122,000 295,808,000      
Indemnification assets recognised as of acquisition date       240,545,000 488,883,000      
Goodwill recognised as of acquisition date       87,777,000 130,073,000      
Consideration transferred, acquisition-date fair value       328,322,000 618,956,000      
Cash transferred       328,322,000 375,670,000      
Contingent consideration recognised as of acquisition date       [3] [2]      
[custom:ConsiderationToBeTransferred-0]       243,286,000      
[custom:PaidInShares-0]            
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination       177,000        
Cash and cash equivalents in subsidiary or businesses acquired or disposed         340,915,000      
[custom:NetOfCashFlowOnAcquisition]         R$ 351,905,000      
R X P R O [Member]                
IfrsStatementLineItems [Line Items]                
Cash and cash and equivalents           R$ 91,000    
Restricted Cash              
Trade Receivales           1,211,000    
[custom:Inventories1-0]           246,000    
[custom:RecoverableTaxesAsOfAcquisitionDate-0]           112,000    
[custom:OtherAssetsAsOfAcquisitionDate-0]           366,000    
[custom:RightOfUseAssetsAsOfAcquisitionDate-0]           82,000    
Property, plant and equipment recognised as of acquisition date           42,000    
[custom:ImdemnificationAssets-0]              
Identifiable intangible assets recognised as of acquisition date           6,330,000    
Total           8,480,000    
Trade and other payables recognised as of acquisition date           1,060,000    
Borrowings recognised as of acquisition date              
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0]           62,000    
[custom:TaxesPayableAsOfAcquisitionDate-0]           100,000    
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0]              
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0]           82,000    
[custom:AdvancesFromCustomersAsOfAcquisitionDate-0]              
[custom:OtherLiabilitiesAsOfAcquisitionDate-0]              
Total           1,304,000    
Indemnification assets recognised as of acquisition date           7,176,000    
Goodwill recognised as of acquisition date           38,446,000    
Consideration transferred, acquisition-date fair value           45,622,000    
Cash transferred           30,263,000    
Contingent consideration recognised as of acquisition date           10,171,000    
[custom:ConsiderationToBeTransferred-0]           76,000    
[custom:PaidInShares-0]           5,112,000    
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination               R$ 264,000
Cash and cash equivalents in subsidiary or businesses acquired or disposed       322,182,000   30,172,000    
[custom:NetOfCashFlowOnAcquisition]       R$ 322,359,000   R$ 30,436,000    
Shosp [Member]                
IfrsStatementLineItems [Line Items]                
Restricted Cash              
Trade Receivales              
[custom:Inventories1-0]              
[custom:RecoverableTaxesAsOfAcquisitionDate-0]     1,000          
[custom:OtherAssetsAsOfAcquisitionDate-0]              
[custom:RightOfUseAssetsAsOfAcquisitionDate-0]              
Property, plant and equipment recognised as of acquisition date     5,000          
[custom:ImdemnificationAssets-0]              
Identifiable intangible assets recognised as of acquisition date     4,856,000          
Total     5,259,000          
Trade and other payables recognised as of acquisition date     1,000          
Borrowings recognised as of acquisition date              
[custom:LaborAndSocialObligationsAsOfAcquisitionDate-0]     89,000          
[custom:TaxesPayableAsOfAcquisitionDate-0]     123,000          
[custom:ProvisionForLegalProceedingsAsOfAcquisitionDate-0]              
[custom:LeaseLiabilitiesAsOfAcquisitionDate-0]              
[custom:AdvancesFromCustomersAsOfAcquisitionDate-0]     167,000          
[custom:OtherLiabilitiesAsOfAcquisitionDate-0]              
Total     380,000          
Indemnification assets recognised as of acquisition date     4,879,000          
Goodwill recognised as of acquisition date     3,022,000          
Consideration transferred, acquisition-date fair value     7,901,000          
Cash transferred     5,855,000          
Contingent consideration recognised as of acquisition date [2]     1,592,000          
[custom:ConsiderationToBeTransferred-0]     454,000          
[custom:PaidInShares-0]              
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination     188,000          
Cash and cash equivalents in subsidiary or businesses acquired or disposed     5,458,000          
[custom:NetOfCashFlowOnAcquisition]     R$ 5,646,000          
[1] Under the terms of the Share Purchase and Sale Agreements ("Agreements") between the Company and the selling shareholders of the subsidiaries acquired, the Company assesses that the selling shareholders are exclusively responsible for any provisions (including labor, tax and civil), which are or will be the subject of a claim by any third party, arising from the act or fact occurred, by action or omission, prior to or on the closing dates of the acquisitions.
[2] 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
[3] 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.