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v3.25.1

Income tax and deferred tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of income tax expense |
Schedule of income tax expense |  |  |  |  |  |
|  | 12.31.24 |  | 12.31.23 |  | 12.31.22
Deferred tax |  | 76,640 |  | (204,403) |  | (27,377)
Difference between provision and tax return |  | 2,210 |  | (930) |  | 1,242
Income tax expense |  | 78,850 |  | (205,333) |  | (26,135)
Schedule of analysis of deferred tax assets and liabilities |
Schedule of analysis of deferred tax assets and liabilities |  |  |  |  |  |  |  |  |
| 12.31.23 |  | Result from exposure to inflation |  | Charged to Profit and loss |  | Charged to Other comprenhen- sive income / Equity |  | 12.31.24
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward (1) | 57,664 |  | (31,184) |  | (11,781) |  | - |  | 14,699
Trade receivables and other receivables | 5,301 |  | (2,867) |  | 2,177 |  | - |  | 4,611
Salaries and social security taxes payable | 4,329 |  | (2,341) |  | 5,446 |  | (25) | (*) | 7,409
Tax liabilities | 227 |  | (123) |  | 89 |  | - |  | 193
Provisions | 9,777 |  | (5,287) |  | 5,902 |  | - |  | 10,392
Deferred tax asset | 77,298 |  | (41,802) |  | 1,833 |  | (25) |  | 37,304
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (615,419) |  | 332,810 |  | (344,659) |  | - |  | (627,268)
Trade payables and other payables | 15,215 |  | (8,228) |  | (22,764) |  | - |  | (15,777)
Benefit plans | 1,541 |  | (833) |  | - |  | (1,224) |  | (516)
Financial assets at fair value through profit or loss | (37,547) |  | 20,305 |  | (16,354) |  | - |  | (33,596)
Borrowings | (28) |  | 15 |  | (5,272) |  | - |  | (5,285)
Tax inflation adjustment | (206,451) |  | 111,646 |  | 52,153 |  | - |  | (42,652)
Deferred tax liability | (842,689) |  | 455,715 |  | (336,896) |  | (1,224) |  | (725,094)
Net deferred tax liability | (765,391) |  | 413,913 |  | (335,063) |  | (1,249) |  | (687,790)
| 12.31.22 |  | Result from exposure to inflation |  | Charged to Profit and loss |  | Charged to Other comprenhen- sive income / Equity |  | 12.31.23
Deferred tax assets |  |  |  |  |  |  |  |  |
Tax loss carryforward (1) | 112,172 |  | (76,152) |  | 21,644 |  | - |  | 57,664
Trade receivables and other receivables | 9,743 |  | (6,613) |  | 2,171 |  | - |  | 5,301
Trade payables and other payables | 11,589 |  | (7,868) |  | 11,494 |  | - |  | 15,215
Salaries and social security taxes payable | 5,303 |  | (3,600) |  | 2,648 |  | (22) | (*) | 4,329
Benefit plans | 1,370 |  | (930) |  | (2) |  | 1,103 |  | 1,541
Tax liabilities | 292 |  | (198) |  | 133 |  | - |  | 227
Provisions | 15,359 |  | (10,427) |  | 4,845 |  | - |  | 9,777
Deferred tax asset | 155,828 |  | (105,788) |  | 42,933 |  | 1,081 |  | 94,054
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property, plant and equipment | (586,982) |  | 317,432 |  | (345,869) |  | - |  | (615,419)
Financial assets at fair value through profit or loss | (11,903) |  | 8,081 |  | (33,725) |  | - |  | (37,547)
Borrowings | (1,341) |  | 910 |  | 403 |  | - |  | (28)
Tax inflation adjustment | (116,741) |  | 79,253 |  | (168,963) |  | - |  | (206,451)
Deferred tax liability | (716,967) |  | 405,676 |  | (548,154) |  | - |  | (859,445)
Net deferred tax liability | (561,139) |  | 299,888 |  | (505,221) |  | 1,081 |  | (765,391)
(*) |  | Note 24 – The Company’s Share-based compensation plan.
(1) |  | The accumulated tax losses and the years in which they become statute-barred are as follow:
Schedule of accumulated tax losses |
Schedule of accumulated tax losses |  |  |  |
Tax loss - Year of origin |  | Current value |  | Year of prescription
2023 |  | 41,997 |  | 2028
|  | 41,997 |  |
Schedule of reconciliation between the income tax expense recognized in profit or loss |
Schedule of reconciliation between the income tax expense recognized in profit or loss |  |  |  |  |  |  |  |
|  |  |  | 12.31.24 |  | 12.31.23 |  | 12.31.22
Income (loss) for the year before taxes |  |  |  | 193,278 |  | 396,720 |  | (17,879)
Applicable tax rate |  |  |  | 35% |  | 35% |  | 35%
Result for the year at the tax rate |  |  |  | (67,647) |  | (138,852) |  | 6,258
Gain (loss) on net monetary position |  |  |  | 317,133 |  | 215,432 |  | 115,221
Adjustment effect on tax inflation |  |  |  | (172,748) |  | (280,902) |  | (148,709)
Non-taxable income |  |  |  | (98) |  | (81) |  | (146)
Difference between provision and tax return |  |  |  | 2,210 |  | (930) |  | 1,241
Income tax expense |  |  |  | 78,850 |  | (205,333) |  | (26,135)

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