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Investment in associate | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Investment in associate |
10 | Investment in associate
The Company holds a 30% interest in UEPC, a medical school located in the Federal District that offers higher education and post-graduate courses, both in person and long-distance learning. The Company’s interest in UEPC is accounted for using the equity method. The table below illustrates the summarized financial information of the Company’s investment in UEPC:
Schedule of investment |  |
| 2023 | 2022
Current assets | 29,004 | 32,651
Non-current assets | 120,289 | 122,378
Current liabilities | (28,842) | (22,840)
Non-current liabilities | (91,613) | (96,442)
Equity | 28,838 | 35,747
Company’s share in equity - 30% | 8,651 | 10,724
Goodwill | 43,183 | 43,183
Carrying amount of the investment | 51,834 | 53,907
| 2023 | 2022 | 2021
Revenue | 148,042 | 138,584 | 127,618
Cost of services | (71,282) | (57,421) | (57,935)
Selling, general and administrative expenses | (37,205) | (34,991) | (24,025)
Finance results | (6,123) | (4,103) | (4,585)
Income before income taxes | 33,432 | 42,069 | 41,073
Income taxes expenses | (1,782) | (1,456) | (1,748)
Net income | 31,650 | 40,613 | 39,325
Company’s share of income | 9,495 | 12,184 | 11,797
| 2023 | 2022 | 2021
Opening balance | 53,907 | 48,477 | 51,410
Dividends received | (9,900) | (6,754) | (11,770)
Dividends receivable (included in Other assets) | (1,668) | - | (2,960)
Share of income | 9,495 | 12,184 | 11,797
Closing balance | 51,834 | 53,907 | 48,477
The Company tests the recoverability of the carrying amount of goodwill at least annually. As of December 31, 2023 and 2022, no impairment had to be recognized for this goodwill.

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