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v3.24.1.u1

Financial assets and financial liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
Schedule of financial assets |
Schedule of financial assets |  |
| 2023 | 2022
At amortized cost: |  |
Trade receivables | 585,923 | 495,399
| 585,923 | 495,399
Current | 546,438 | 452,831
Non-current | 39,485 | 42,568
Schedule of financial liabilities |
Schedule of financial liabilities |  |
| 2023 | 2022
At amortized cost: |  |
Trade payables | 108,222 | 71,482
Loans and financing | 1,800,775 | 1,882,901
Lease liabilities | 874,569 | 769,525
Accounts payable to selling shareholders | 566,867 | 528,678
Notes payable | - | 62,176
| 3,350,433 | 3,314,762
Current | 678,370 | 573,030
Non-current | 2,672,063 | 2,741,732
Schedule of loans and financing |
Schedule of loans and financing |  |  |  |  |
Financial institution | Currency | Interest rate | Maturity | 2023 | 2022
Banco Itaú Unibanco S.A. (a) | Brazilian real | CDI + 1.90% p.y. | 2025 | 412,880 | 518,134
FINEP (b) | Brazilian real | TJLP p.y. | 2027 | 11,193 | 8,418
Banco Itaú Unibanco S.A. (c) | Brazilian real | CDI + 1.75% p.y. | 2024 | 21,405 | 32,252
Softbank (d) | Brazilian real | 6.5% p.y. | 2026 | 825,957 | 824,258
Debentures (e) | Brazilian real | CDI + 1.80% p.y. | 2028 | 529,340 | 499,839
|  |  |  | 1,800,775 | 1,882,901
Current |  |  |  | 179,252 | 145,202
Non-current |  |  |  | 1,621,523 | 1,737,699
Schedule of right-of-use assets and lease liabilities |
Schedule of right-of-use assets and lease liabilities |  |
| Right-of-use assets | Lease liabilities
As of January 1, 2021 | 419,074 | 447,703
Additions | 62,689 | 62,689
Remeasurement | 95,962 | 95,962
Business combinations | 139,514 | 139,514
Depreciation expense | (43,237) | -
Interest expense | - | 67,212
Payments of lease liabilities | - | (20,075)
Payments of interest | - | (67,676)
Write-off (i) | (10,316) | (11,244)
As of December 31, 2021 | 663,686 | 714,085
Current | - | 24,955
Non-current | 663,686 | 689,130
| Right-of-use assets | Lease liabilities
As of January 1, 2022 | 663,686 | 714,085
Additions | 42,250 | 42,250
Remeasurement | 58,623 | 58,623
Depreciation expense | (54,684) | -
Interest expense | - | 88,571
Payments of lease liabilities | - | (28,511)
Payments of interest | - | (85,001)
Write-off (i) | (19,802) | (20,492)
As of December 31, 2022 | 690,073 | 769,525
Current | - | 32,459
Non-current | 690,073 | 737,066
| Right-of-use assets | Lease liabilities
As of January 1, 2023 | 690,073 | 769,525
Additions | 7,328 | 7,328
Remeasurement | 70,387 | 70,387
Business combination | 65,408 | 65,408
Depreciation expense | (63,118) | -
Interest expense | - | 100,849
Payments of lease liabilities | - | (31,473)
Payments of interest | - | (103,911)
Write-off (i) | (2,469) | (3,544)
As of December 31, 2023 | 767,609 | 874,569
Current | - | 36,898
Non-current | 767,609 | 837,671
(i) |  | Refers to anticipated termination of real estate leasing contracts.
Schedule of accounts payable to selling shareholders |
Schedule of accounts payable to selling shareholders |  |
| 2023 | 2022
Acquisition of IPEMED (a) | 12,805 | 22,654
Acquisition of UniRedentor (b) | 27,155 | 72,064
Acquisition of UniSL (c) | 15,064 | 37,301
Acquisition of FCMPB (d) | 63,168 | 111,755
Acquisition of Medical Harbour (e) | 3,000 | 4,053
Acquisition of Shosp (f) | 454 | 2,206
Acquisition of Unigranrio (g) | 156,235 | 216,716
Acquisition of RX PRO (h) | - | 1,781
Acquisition of Guaranhuns (i) | - | 30,653
Acquisition of Além da Medicina (j) | 18,325 | 11,996
Acquisition of CardioPapers (k) | 14,173 | 7,979
Acquisition of Glic (l) | - | 9,520
Acquisition of DelRey (m) | 256,488 | -
| 566,867 | 528,678
Current | 353,998 | 261,711
Non-current | 212,869 | 266,967
Schedule of accounts payable |
Schedule of accounts payable |  |  |
| 2023 | 2022 | 2021
Opening balance | 528,678 | 679,826 | 518,240
Cash flows - Payments and deductions | (225,460) | (236,760) | (180,020)
Payment of interest (i) | (55,989) | (24,428) | (12,661)
Acquisition of licenses | - | 24,408 | 54,000
Interest | 85,069 | 68,064 | 31,915
Additions - Consideration to be transferred on business combinations | 234,000 | - | 243,816
Consideration to be transferred on business combinations (earn-outs) | - | 27,921 | 24,536
Reversals | - | (10,353) | -
Remeasurement of earn-outs (ii) | 2,556 | - | -
Other | (1,987) | - | -
Closing balance | 566,867 | 528,678 | 679,826
(i) |  | Payment of interest from acquisition of subsidiaries are included in cash flows from investing activities.
(ii) |  | During the measurement period, management’s expectation has been reviewed based on performance for revenue goals and the contingent consideration for the acquisition of Além da Medicina, CardioPapers and Glic have been remeasured by R$4,773, R$5,082 and (R$7,299), respectively, totaling R$2,556 as of December 31, 2023. These are measured by the Company at the present value.
Schedule of carrying amount of notes payable and the movements |
Schedule of carrying amount of notes payable and the movements |  |  |
| 2023 | 2022 | 2021
Opening balance | 62,176 | 72,726 | 76,181
Payments (i) | (49,347) | (12,000) | (9,800)
Payments of interest (i) | (15,529) | (3,008) | (1,268)
Monetary indexation | 2,700 | 4,458 | 7,613
Closing balance | - | 62,176 | 72,726
Current | - | 62,176 | 14,478
Non-current | - | - | 58,248
(i) |  | The amounts are included in cash flows from investing activities.
Schedule of fair values of the company's financial instruments |
Schedule of fair values of the company's financial instruments |  |
| 2023 | 2022
| Carrying amount | Fair value | Carrying amount | Fair value
Financial assets |  |  |
Trade receivables (non-current) | 39,485 | 39,485 | 42,568 | 42,568
| 39,485 | 39,485 | 42,568 | 42,568
Financial liabilities |  |  |  |
Loans and financing | 1,800,775 | 1,795,752 | 1,882,901 | 1,934,295
Lease liabilities | 874,569 | 874,569 | 769,525 | 769,525
Accounts payable to selling shareholders | 566,867 | 566,867 | 528,678 | 528,678
Notes payable | - | - | 62,176 | 62,176
| 3,242,211 | 3,237,188 | 3,243,280 | 3,294,674
Schedule of income before income taxes |
Schedule of income before income taxes |  |  |
| 2023 | Index - % per year | Base rate
Cash equivalents | 518,111 | 100.8% of CDI | 60,846
Loans and financing | (529,340) | CDI + 1.8% | (71,196)
Loans and financing | (412,880) | CDI + 1.9% | (55,945)
Loans and financing | (11,193) | TJLP | (733)
Loans and financing | (21,405) | CDI + 1.75% | (2,868)
Accounts payable to selling shareholders | (274,428) | CDI | (31,971)
Accounts payable to selling shareholders | (256,488) | SELIC | (29,881)
Net exposure |  |  | (131,748)
| Increase in basis points
| +75 | +150
Effect on profit before tax | (7,407) | (14,814)
Schedule of sensitivity foreign currency |
Schedule of sensitivity foreign currency |  |  |
| Exposure | +10% | -10%
Cash equivalents | 23,173 | 2,317 | (2,317)
Schedule of maturity profile of financial liabilities |
Schedule of maturity profile of financial liabilities |  |  |  |  |
As of December 31, 2023 | Less than 1 year | 1 to 3 years | 3 to 5 years | More than 5 years | Total
Trade payables | 108,222 | - | - | - | 108,222
Loans and financing | 298,981 | 1,383,255 | 568,326 | - | 2,250,562
Lease liabilities | 137,735 | 268,724 | 255,456 | 1,261,213 | 1,923,128
Accounts payable to selling shareholders | 387,693 | 231,478 | - | - | 619,171
Advances from customers | 153,485 | - | - | - | 153,485
| 1,086,116 | 1,883,457 | 823,782 | 1,261,213 | 5,054,568
As of December 31, 2022 | Less than 1 year | 1 to 3 years | 3 to 5 years | More than 5 years | Total
Trade payables | 71,482 | - | - | - | 71,482
Loans and financing | 287,741 | 788,190 | 1,237,599 | - | 2,313,530
Lease liabilities | 117,506 | 234,688 | 219,127 | 1,139,771 | 1,711,092
Accounts payable to selling shareholders | 282,481 | 339,281 | - | - | 621,762
Notes payable | 62,176 | - | - | - | 62,176
Advances from customers | 133,050 | - | - | - | 133,050
| 954,436 | 1,362,159 | 1,456,726 | 1,139,771 | 4,913,092
Schedule of changes in liabilities arising from financing activities |
Schedule of changes in liabilities arising from financing activities |  |  |  |  |  |  |  |
| January 1, 2023 | Payments of principal | Payments of interest | Additions | Interest | Business combination | Other | December 31, 2023
Loans and financing (i) | 1,882,901 | (112,630) | (175,889) | 5,288 | 197,678 | - | 3,427 | 1,800,775
Lease liabilities (i) | 769,525 | (31,473) | (103,911) | 77,715 | 100,849 | 65,408 | (3,544) | 874,569
Dividends payable | - | (18,750) | - | 18,750 | - | - | - | -
| 2,652,426 | (162,853) | (279,800) | 101,753 | 298,527 | 65,408 | (117) | 2,675,344
| January 1, 2022 | Payments of principal | Payments of interest | Additions | Interest | Business combinations | Other | December 31, 2022
Loans and financing (i) | 1,374,876 | (1,791) | (116,587) | 496,885 | 127,559 | - | 1,959 | 1,882,901
Lease liabilities (i) | 714,085 | (28,511) | (85,001) | 100,873 | 88,571 | - | (20,492) | 769,525
Dividends payable | - | (19,736) | - | 19,736 | - | - | - | -
| 2,088,961 | (50,038) | (201,588) | 617,494 | 216,130 | - | (18,533) | 2,652,426
| January 1, 2021 | Payments of principal | Payments of interest | Additions (ii) | Interest | Business combinations | Other | December 31, 2021
Loans and financing (i) | 617,485 | (107,766) | (50,310) | 809,539 | 68,909 | 36,591 | 428 | 1,374,876
Lease liabilities (i) | 447,703 | (20,075) | (67,676) | 158,651 | 67,212 | 139,514 | (11,244) | 714,085
Dividends payable | - | (18,648) | - | 18,648 | - | - | - | -
| 1,065,188 | (146,489) | (117,986) | 986,838 | 136,121 | 176,105 | (10,816) | 2,088,961
(i) |  | Payment of interest of loan and financing and lease liabilities are included in cash flows from financing activities.
(ii) |  | The additions of loans and financing in 2021 include proceeds from the SoftBank transaction of R$822,569, net of the transaction costs of R$13,030.

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