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Financial assets and financial liabilities (Tables)
 12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
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
   
  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
         
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
   
  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
   
  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
     
  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
     
  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
   
 

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
     
  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
     
  Exposure +10% -10%
       
Cash equivalents 23,173 2,317 (2,317)
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
               
  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.