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Inventories (Tables) | 12 Months Ended
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Dec. 31, 2022
Inventories |
Schedule of inventories |
| December 31, 2022 |  |  | December 31, 2021 |
Finished products (i) | 160,519 |  |  | 160,318 |
Work in process | 73,993 |  |  | 51,152 |
Raw materials | 30,773 |  |  | 27,081 |
Imports in progress | 347 |  |  | 1,681 |
Right to returned goods (ii) | 818 |  |  | 2,131 |
| 266,450 |  |  | 242,363 |
(i) | These amounts are net of slow-moving items and net realizable value.
(ii) | Represents the Company’s right to recover products from customers when customers exercise their right of return under the Company’s returns policies, where the Company estimates the volume of goods returned based on experience and foreseen expectations.
Schedule of changes in provision for inventories |
| December 31, 2022 |  |  | December 31, 2021 |  |  | December 31, 2020 |
Opening balance | 58,723 |  |  | 62,210 |  |  | 69,080 |
Additions | 46,138 |  |  | 24,178 |  |  | 8,783 |
(Reversals) | (5,214 | ) |  | (2,061 | ) |  | (4,726 | )
Inventory losses (i) | (15,598 | ) |  | (25,604 | ) |  | (10,927 | )
Closing balance | 84,049 |  |  | 58,723 |  |  | 62,210 |
(i) | Refers substantially to physical books destroyed, previously provisioned, due to indication of damage or obsolescence caused by changes in the educational content during the school year.

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