XML 115 R78.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Property and equipment (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Net book value | R$ 608,685 | R$ 542,087 |
Buildings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 83,553 | 86,106 |
Machinery And Equipments [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 91,138 | 79,760 |
Land [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 18,852 | 18,852 |
Vehicles [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 1,552 | 1,341 |
Fixtures and fittings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 90,482 | 80,363 |
It Equipment [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 55,938 | 46,756 |
Library Books [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 13,236 | 14,474 |
Leasehold improvements [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 219,972 | 127,747 |
Construction in progress [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Net book value | 33,962 | 86,688 |
Gross carrying amount [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 641,353 | 487,975 | R$ 314,015
Additions | 118,435 | 168,132 | 125,869
Business combination | 24,980 | 80 | 65,623
Write-off (i) | (27,382) | (15,649) | (17,532)
Transfer |  | 815 |
As of December 31, 2023 | 757,386 | 641,353 | 487,975
Gross carrying amount [member] | Buildings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 91,857 | 52,433 | 25,919
Additions | 96 | 527 | 1,384
Business combination |  |  |
Write-off (i) |  | 13 | 62
Transfer | 1,279 | 38,884 | 25,068
As of December 31, 2023 | 93,232 | 91,857 | 52,433
Gross carrying amount [member] | Machinery And Equipments [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 100,390 | 77,371 | 68,503
Additions | 20,071 | 36,486 | 10,268
Business combination | 7,729 | 45 | 12,810
Write-off (i) | (9,411) | (8,159) | (14,213)
Transfer | 1,202 | (5,353) | 3
As of December 31, 2023 | 119,981 | 100,390 | 77,371
Gross carrying amount [member] | Land [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 18,852 | 18,852 | 13,401
Additions |  |  | 5,451
Business combination |  |  |
Write-off (i) |  |  |
Transfer |  |  |
As of December 31, 2023 | 18,852 | 18,852 | 18,852
Gross carrying amount [member] | Vehicles [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 1,053 | 1,467 | 1,215
Additions | 776 | 968 | 111
Business combination |  |  | 346
Write-off (i) | (475) | (933) | (205)
Transfer |  | (449) |
As of December 31, 2023 | 1,354 | 1,053 | 1,467
Gross carrying amount [member] | Fixtures and fittings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 90,712 | 69,834 | 29,131
Additions | 17,914 | 26,047 | 21,075
Business combination | 4,384 |  | 16,684
Write-off (i) | (1,443) | 500 | 2,862
Transfer | (708) | (5,669) | 82
As of December 31, 2023 | 110,859 | 90,712 | 69,834
Gross carrying amount [member] | It Equipment [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 68,593 | 53,184 | 28,511
Additions | 21,135 | 15,766 | 19,511
Business combination | 734 | 35 | 10,138
Write-off (i) | (7,979) | (6,992) | (4,985)
Transfer | 327 | 6,600 | 9
As of December 31, 2023 | 82,810 | 68,593 | 53,184
Gross carrying amount [member] | Library Books [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 37,362 | 30,072 | 21,624
Additions | 985 | 645 | 3,392
Business combination | 1,329 |  | 5,142
Write-off (i) | (7,788) |  | (86)
Transfer |  | 6,645 |
As of December 31, 2023 | 31,888 | 37,362 | 30,072
Gross carrying amount [member] | Leasehold improvements [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 145,846 | 152,976 | 122,005
Additions | 49 | 2,667 | 4,720
Business combination | 10,741 |  | 17,425
Write-off (i) | (286) |  | (550)
Transfer | 108,098 | (9,797) | 9,376
As of December 31, 2023 | 264,448 | 145,846 | 152,976
Gross carrying amount [member] | Construction in progress [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 86,688 | 31,786 | 3,706
Additions | 57,409 | 85,026 | 59,957
Business combination | 63 |  | 3,078
Write-off (i) |  | (78) | (417)
Transfer | (110,198) | (30,046) | (34,538)
As of December 31, 2023 | 33,962 | 86,688 | 31,786
Accumulated depreciation and amortisation [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | (99,266) | (68,167) | (53,634)
Depreciation | (74,907) | (45,051) | (30,461)
Write-off (i) | 25,472 | 13,952 | 15,928
Transfer |  |  |
As of December 31, 2023 | (148,701) | (99,266) | (68,167)
Accumulated depreciation and amortisation [member] | Buildings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | (5,751) | (1,673) |
Depreciation | (4,242) | (3,472) | (1,673)
Write-off (i) | 118 |  |
Transfer | 196 | (606) |
As of December 31, 2023 | (9,679) | (5,751) | (1,673)
Accumulated depreciation and amortisation [member] | Machinery And Equipments [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | (20,630) | (16,391) | (19,322)
Depreciation | (14,900) | (11,166) | (7,215)
Write-off (i) | 6,684 | 5,474 | 10,146
Transfer | 3 | 1,453 |
As of December 31, 2023 | (28,843) | (20,630) | (16,391)
Accumulated depreciation and amortisation [member] | Land [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 |  |  |
Depreciation |  |  |
Write-off (i) |  |  |
Transfer |  |  |
As of December 31, 2023 |  |  |
Accumulated depreciation and amortisation [member] | Vehicles [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | 288 | (220) | (171)
Depreciation | (325) | (284) | (196)
Write-off (i) | 235 | 791 | 147
Transfer |  | 1 |
As of December 31, 2023 | 198 | 288 | (220)
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | (10,349) | (12,496) | (8,089)
Depreciation | (12,556) | (7,725) | (5,601)
Write-off (i) | 2,528 | 153 | 1,194
Transfer |  | 9,719 |
As of December 31, 2023 | (20,377) | (10,349) | (12,496)
Accumulated depreciation and amortisation [member] | It Equipment [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | (21,837) | (14,922) | (10,851)
Depreciation | (13,286) | (10,140) | (7,529)
Write-off (i) | 8,254 | 7,350 | 3,458
Transfer | (3) | (4,125) |
As of December 31, 2023 | (26,872) | (21,837) | (14,922)
Accumulated depreciation and amortisation [member] | Library Books [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | (22,888) | (13,600) | (10,817)
Depreciation | (3,327) | (3,415) | (3,416)
Write-off (i) | 7,563 | 67 | 633
Transfer |  | (5,940) |
As of December 31, 2023 | (18,652) | (22,888) | (13,600)
Accumulated depreciation and amortisation [member] | Leasehold improvements [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 | (18,099) | (8,865) | (4,384)
Depreciation | (26,271) | (8,849) | (4,831)
Write-off (i) | 90 | 117 | 350
Transfer | (196) | (502) |
As of December 31, 2023 | (44,476) | (18,099) | (8,865)
Accumulated depreciation and amortisation [member] | Construction in progress [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
As of December 31, 2022 |  |  |
Depreciation |  |  |
Write-off (i) |  |  |
Transfer |  |  |
As of December 31, 2023 |  |  |

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