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v3.23.1

Consolidated Statement of Financial Position - BRL (R$) R$ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Current assets |  |  |  |
Cash and cash equivalents |  | R$ 45,765 | R$ 309,893 |
Marketable securities |  | 380,514 | 166,349 |
Trade receivables |  | 649,135 | 505,514 |
Inventories |  | 266,450 | 242,363 |
Taxes recoverable |  | 19,120 | 24,564 |
Income tax and social contribution recoverable |  | 17,746 | 8,771 |
Prepayments |  | 56,645 | 40,069 |
Other receivables |  | 972 | 2,105 |
Related parties – other receivables |  | 1,759 | 501 |
Total current assets |  | 1,438,106 | 1,300,129 |
Non-current assets |  |  |  |
Judicial deposits and escrow accounts |  | 194,859 | 178,824 |
Deferred income tax and social contribution |  | 170,851 | 130,405 |
Equity accounted investees |  | 83,139 | 0 |
Other investments and interests in entities |  | 8,272 | 0 |
Property, plant and equipment |  | 197,688 | 185,682 |
Intangible assets and goodwill |  | 5,427,676 | 5,538,367 | [1]
Total non-current assets |  | 6,082,485 | 6,033,278 |
Total Assets |  | 7,520,591 | 7,333,407 |
Current liabilities |  |  |  |
Bonds and financing |  | 93,779 | 281,491 |
Lease liabilities |  | 23,151 | 26,636 |
Suppliers |  | 250,647 | 167,168 |
Reverse factoring | [2] | 155,469 | 97,619 |
Income tax and social contribution payable |  | 5,564 | 16,666 |
Salaries and social contributions |  | 100,057 | 62,829 |
Contractual obligations and deferred income |  | 57,852 | 46,037 |
Accounts payable for business combination and acquisition of associates |  | 73,007 | 20,502 |
Other liabilities |  | 29,630 | 20,033 |
Other liabilities - related parties |  | 54 | 39,271 |
Total current liabilities |  | 789,210 | 778,252 |
Non-current liabilities |  |  |  |
Bonds and financing |  | 749,217 | 549,735 |
Lease liabilities |  | 117,412 | 133,906 |
Accounts payable for business combination and acquisition of associates |  | 552,270 | 511,811 |
Provision for tax, civil and labor losses |  | 651,252 | 646,850 |
Contractual obligations and deferred income |  | 0 | 128 |
Other liabilities |  | 31,551 | 47,516 |
Total non-current liabilities |  | 2,101,702 | 1,889,946 |
Shareholder's Equity |  |  |  |
Share capital |  | 4,820,815 | 4,820,815 |
Capital reserve |  | 80,531 | 61,488 |
Treasury shares |  | (23,880) | (23,880) |
Accumulated losses |  | (247,787) | (193,214) |
Total Shareholder's Equity |  | 4,629,679 | 4,665,209 |
Total Liabilities and Shareholder's Equity |  | R$ 7,520,591 | R$ 7,333,407 |
[1] | Considers the review of goodwill and intangibles assets of the acquisition of EMME and Redação Nota Mil, acquired during the year 2021.
[2] | As of December 31, 2022, the balance of reverse factoring was R$ 155,469 (R$ 97,619 as of December 31, 2021), and the discount rates of assignment operations carried out by our suppliers with financial institutions had a weighted average of 1.27% per month (as of December 31, 2021, the weighted average was 1.05% per month) and a maximum payment term of 360 days. The balance is initially recognized net of the present value adjustment, which is subsequently recognized as a financial expense.

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- Definition The amount of non-current deferred income including non-current contract liabilities. [Refer: Deferred income including contract liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_47_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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