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Costs and expenses by nature
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Costs and expenses by nature

 

18Costs and expenses by nature

 

     
  2025 2024 2023
     
Payroll (i) (1,370,361) (1,236,666) (1,149,225)
Hospital and medical agreements (80,449) (94,583) (86,151)
Depreciation and amortization (373,344) (333,341) (289,511)
Lease expenses (12,617) (11,207) (10,871)
Utilities (24,722) (22,730) (20,403)
Maintenance (134,156) (127,777) (105,919)
Share-based compensation (15,318) (32,424) (31,535)
Tax expenses (12,091) (12,105) (14,447)
Sales and marketing (114,803) (85,469) (74,140)
Allowance for expected credit losses (57,090) (60,894) (74,552)
Travel expenses (26,144) (20,345) (16,098)
Consulting fees (32,645) (46,022) (62,630)
Other (230,310) (201,361) (189,015)
Total (2,484,050) (2,284,924) (2,124,497)
Cost of services (1,313,895) (1,215,603) (1,109,813)
Selling, general and administrative expenses (1,113,065) (1,008,427) (940,132)
Allowance for expected credit losses (57,090) (60,894) (74,552)

 

(i)Includes the costs of pedagogical services related to the practicing physician who provides practical training and supervision to medical students (preceptors).