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Segment information (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of presents assets and liabilities information for the Company’s operating segments |
Schedule of presents assets and liabilities information for the Company’s operating segments |  |  |  |  |  |
| Undergrad | Continuing Education | Digital Services | Total reportable segments | Adjustments and eliminations | Total
As of December 31, 2023 |  |  |  |  |  |
Total assets | 7,104,154 | 180,555 | 310,989 | 7,595,698 | (11,217) | 7,584,481
Current assets | 1,001,156 | 86,361 | 127,206 | 1,214,723 | (11,217) | 1,203,506
Non-current assets | 6,102,998 | 94,194 | 183,783 | 6,380,975 | - | 6,380,975
Total liabilities and equity | 7,104,154 | 180,555 | 310,989 | 7,595,698 | (11,217) | 7,584,481
Current liabilities | 787,658 | 87,447 | 194,679 | 1,069,784 | (11,217) | 1,058,567
Non-current liabilities | 2,783,855 | 57,608 | 41,439 | 2,882,902 | - | 2,882,902
Equity | 3,532,641 | 35,500 | 74,871 | 3,643,012 | - | 3,643,012
Other disclosures |  |  |  |  |  |
Investments in associate (i) | 51,834 | - | - | 51,834 | - | 51,834
Capital expenditures (ii) | 139,361 | 15,178 | 63,889 | 218,428 | - | 218,428
(i) |  | Investment in UEPC is included in non-current assets in the statement of financial position.
(ii) |  | Capital expenditures consider the acquisitions of property and equipment and intangible assets.
| Undergrad | Continuing Education | Digital Services | Total reportable segments | Adjustments and eliminations | Total
As of December 31, 2022 |  |  |  |  |  |
Total assets | 6,775,829 | 149,254 | 275,564 | 7,200,647 | (1,108) | 7,199,539
Current assets | 1,461,802 | 61,673 | 115,290 | 1,638,765 | (1,108) | 1,637,657
Non-current assets | 5,314,027 | 87,581 | 160,274 | 5,561,882 | - | 5,561,882
Total liabilities and equity | 6,775,829 | 149,254 | 275,564 | 7,200,647 | (1,108) | 7,199,539
Current liabilities | 711,896 | 57,605 | 137,296 | 906,797 | (1,108) | 905,689
Non-current liabilities | 2,938,960 | 63,990 | 40,742 | 3,043,692 | - | 3,043,692
Equity | 3,124,973 | 27,659 | 97,526 | 3,250,158 | - | 3,250,158
Other disclosures |  |  |  |  |  |
Investments in associate (i) | 53,907 | - | - | 53,907 | - | 53,907
Capital expenditures (ii) | 247,634 | 8,827 | 61,694 | 318,155 | - | 318,155
(i) |  | Investment in UEPC is included in non-current assets in the statement of financial position.
(ii) |  | Capital expenditures consider the acquisitions of property and equipment and intangible assets.
Schedule of statements of income for the Company’s operating segments |
Schedule of statements of income for the Company’s operating segments |  |  |  |  |  |
| December 31, 2023
| Undergrad | Continuing Education | Digital Services | Total reportable segments | Elimination (inter-segment transactions) | Total
External customer | 2,511,018 | 146,827 | 218,068 | 2,875,913 | - | 2,875,913
Inter-segment | - | - | 11,217 | 11,217 | (11,217) | -
Revenue | 2,511,018 | 146,827 | 229,285 | 2,887,130 | (11,217) | 2,875,913
Cost of services | (997,973) | (62,792) | (60,265) | (1,121,030) | 11,217 | (1,109,813)
Gross profit | 1,513,045 | 84,035 | 169,020 | 1,766,100 | - | 1,766,100
Selling, general and administrative expenses |  |  |  |  |  | (1,014,684)
Other income, net |  |  |  |  |  | 15,645
Operating income |  |  |  |  |  | 767,061
Finance income |  |  |  |  |  | 110,642
Finance expenses |  |  |  |  |  | (457,616)
Share of income of associate |  |  |  |  |  | 9,495
Income before income taxes |  |  |  |  |  | 429,582
Income taxes expenses |  |  |  |  |  | (24,166)
Net income |  |  |  |  |  | 405,416
| December 31, 2022
| Undergrad | Continuing Education | Digital Services | Total reportable segments | Elimination (inter-segment transactions) | Total
External customer | 2,037,889 | 108,806 | 182,362 | 2,329,057 | - | 2,329,057
Inter-segment | - | - | 7,622 | 7,622 | (7,622) | -
Revenue | 2,037,889 | 108,806 | 189,984 | 2,336,679 | (7,622) | 2,329,057
Cost of services | (763,185) | (56,554) | (47,435) | (867,174) | 7,622 | (859,552)
Gross profit | 1,274,704 | 52,252 | 142,549 | 1,469,505 | - | 1,469,505
Selling, general and administrative expenses |  |  |  |  |  | (798,153)
Other expenses, net |  |  |  |  |  | (7,252)
Operating income |  |  |  |  |  | 664,100
Finance income |  |  |  |  |  | 102,042
Finance expenses |  |  |  |  |  | (349,893)
Share of income of associate |  |  |  |  |  | 12,184
Income before income taxes |  |  |  |  |  | 428,433
Income taxes expenses |  |  |  |  |  | (35,677)
Net income |  |  |  |  |  | 392,756
| December 31, 2021
| Undergrad | Continuing Education | Digital Services | Total reportable segments | Elimination (inter-segment transactions) | Total
External customer | 1,498,408 | 72,983 | 147,980 | 1,719,371 | - | 1,719,371
Inter-segment | - | - | 3,978 | 3,978 | (3,978) | -
Revenue | 1,498,408 | 72,983 | 151,958 | 1,723,349 | (3,978) | 1,719,371
Cost of services | (554,995) | (50,773) | (50,510) | (656,278) | 3,978 | (652,300)
Gross profit | 943,413 | 22,210 | 101,448 | 1,067,071 | - | 1,067,071
Selling, general and administrative expenses |  |  |  |  |  | (622,615)
Other expenses, net |  |  |  |  |  | (3,561)
Operating income |  |  |  |  |  | 440,895
Finance income |  |  |  |  |  | 64,566
Finance expenses |  |  |  |  |  | (243,796)
Share of income of associate |  |  |  |  |  | 11,797
Income before income taxes |  |  |  |  |  | 273,462
Income taxes expenses |  |  |  |  |  | (31,179)
Net income |  |  |  |  |  | 242,283

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