XML 49 R12.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Trade receivables
 12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
Trade receivables

 

7Trade receivables

 

     
  2023 2022
     
Tuition fees 461,066 356,074
Educational content (i) 49,135 50,913
FIES 62,971 62,325
Educational credits (ii) 29,391 27,535
Mobile app subscription (iii) 29,091 27,675
Other 15,667 14,923
  647,321 539,445
(-) Allowance for expected credit losses (61,398) (44,046)
  585,923 495,399
Current 546,438 452,831
Non-current 39,485 42,568

 

(i)Related to trade receivables from sales of printed books, e-books and medical courses through digital platform from Medcel, Além da Medicina e Cardiopapers.
(ii)Related to the financing programs offered by our subsidiaries to its students that existed prior to the acquisitions. The Company closed such programs to new enrolments and maintained only the agreements that were outstanding as of the acquisition date.
(iii)Related to trade receivables from mobile applications subscriptions for digital medical content.

 

As of December 31, 2023 and 2022, the aging of trade receivables was as follows:

 

     
  2023 2022
     
Neither past due nor impaired 323,614 261,025
Past due    
1 to 30 days 73,563 56,280
31 to 90 days 109,908 90,734
91 to 180 days 85,193 80,522
More than 180 days 55,043 50,884
  647,321 539,445

 

The changes in the allowance for doubtful accounts for the years ended December 31, 2023, 2022 and 2021, was as follows:

 

       
  2023 2022 2021
       
Balances at the beginning of the year (44,046) (45,013) (32,980)
Additions (74,552) (42,708)  (47,819)
Write-offs 57,200 43,675 35,786
Balances at the end of the year (61,398) (44,046)  (45,013)