XML 113 R80.htm IDEA: XBRL DOCUMENT
v3.23.1

Financial Instruments by Category - Schedule of valuation techniques and significant unobservable inputs (Details) - Contingent consideration [member] - Level 3 of fair value hierarchy [member] R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 BRL (R$)
Phidelis |
Financial Instruments by Category |
Valuation technique | Discounted cash flows: The valuation model considers the present value of the net cash flows expected to be generated by the operation (net revenue).
Phidelis | Unobservable inputs, 1 |
Financial Instruments by Category |
Significant unobservable inputs | 1. The achievement of financial targets are linked to net revenue of the years 2023 and 2024.
Inter-relationship between signigicant unobservable and fair value measurement | The estimated fair value would increase (decrease) if: - Any product is no longer monetized (lower)
Phidelis | Unobservable inputs, 2 |
Financial Instruments by Category |
Significant unobservable inputs | 2.Revenue: we consider for the revenue projection the continuity of old contracts and new contracts with average annual revenue growth of 21.1%.
Inter-relationship between signigicant unobservable and fair value measurement | The risk-adjusted discount rates were lower (higher)
Expected weighted average annual revenue growth rate (as a percent) | 21.10%
SEL |
Financial Instruments by Category |
Valuation technique | Discounted cash flows: The valuation model considers the present value of the net cash flows expected to be generated by the operation (net revenue).
SEL | Unobservable inputs, 1 |
Financial Instruments by Category |
Significant unobservable inputs | 1. Renewal, in writing, to the year 2023 and 2024, of the Structured Teaching Program Contract; or
Inter-relationship between signigicant unobservable and fair value measurement | The estimated fair value would increase (decrease) if:
SEL | Unobservable inputs, 2 |
Financial Instruments by Category |
Significant unobservable inputs | 2. Entering a new contract, in writing, with SESI effective for the year 2024, with or without the need for bidding, so that the Buyer continues to provide in the year of 2024 services to SESI, according to the specific scope to be defined by SESI (“Renovation Structured Teaching Program 2024”).
Inter-relationship between signigicant unobservable and fair value measurement | - No contract renewal (lower)
Redação Nota 1000 |
Financial Instruments by Category |
Valuation technique | Discounted cash flows: The valuation model considers the present value of the net cash flows expected to be generated by the operation (net revenue).
Inter-relationship between signigicant unobservable and fair value measurement | Not applicable.
Redação Nota 1000 | Unobservable inputs, 1 |
Financial Instruments by Category |
Significant unobservable inputs | 1. Net Revenue Target 2023: R$3,952
Redação Nota 1000 | Unobservable inputs, 2 |
Financial Instruments by Category |
Significant unobservable inputs | 2. (i) 2023 Net Revenue equal to or greater than R$3,952 so = 100%, (ii) 2023 Net Revenue equal to or greater than R$2,799 and less than R$3,952 so 70%, (iii) 2023 Net Revenue equal to or greater than R$ 2,659 and less than R$2,799 so 60%, (iv) 2023 Net Revenue equal to or greater than R$2,379 and less than R$2,659 so, 40%, and (v) Net Revenue less than R$2,379 so 0%.
Redação Nota 1000 | Revenue target, 1 | Unobservable inputs, 2 |
Financial Instruments by Category |
Net Revenue Target 2023 (as a percent) | 100.00%
Redação Nota 1000 | Revenue target, 1 | Unobservable inputs, 2 | Minimum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 3,952
Redação Nota 1000 | Revenue target, 2 | Unobservable inputs, 2 |
Financial Instruments by Category |
Net Revenue Target 2023 (as a percent) | 70.00%
Redação Nota 1000 | Revenue target, 2 | Unobservable inputs, 2 | Minimum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 2,799
Redação Nota 1000 | Revenue target, 2 | Unobservable inputs, 2 | Maximum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 3,952
Redação Nota 1000 | Revenue target, 3 | Unobservable inputs, 2 |
Financial Instruments by Category |
Net Revenue Target 2023 (as a percent) | 60.00%
Redação Nota 1000 | Revenue target, 3 | Unobservable inputs, 2 | Minimum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 2,659
Redação Nota 1000 | Revenue target, 3 | Unobservable inputs, 2 | Maximum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 2,799
Redação Nota 1000 | Revenue target, 4 | Unobservable inputs, 2 |
Financial Instruments by Category |
Net Revenue Target 2023 (as a percent) | 40.00%
Redação Nota 1000 | Revenue target, 4 | Unobservable inputs, 2 | Minimum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 2,379
Redação Nota 1000 | Revenue target, 4 | Unobservable inputs, 2 | Maximum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 2,659
Redação Nota 1000 | Revenue target, 5 | Unobservable inputs, 2 |
Financial Instruments by Category |
Net Revenue Target 2023 (as a percent) | 0.00%
Redação Nota 1000 | Revenue target, 5 | Unobservable inputs, 2 | Maximum [member] |
Financial Instruments by Category |
Net Revenue Target 2023 | R$ 2,379
Educbank |
Financial Instruments by Category |
Valuation technique | Discounted cash flows: The valuation model considers the present value of the net cash flows expected to be generated by the operation (students enrolled).
Educbank | Unobservable inputs, 1 |
Financial Instruments by Category |
Significant unobservable inputs | 1. Reaching 25,000 new students effectively hired, as determined after issuing bank slips, in relation to the Company's services
Inter-relationship between signigicant unobservable and fair value measurement | The estimated fair value would increase (decrease) if:
Number of new students effectively hired | 25,000
Educbank | Unobservable inputs, 2 |
Financial Instruments by Category |
Significant unobservable inputs | 2. Reaching 37,000 new students effectively hired, as determined after issuing bank slips, in relation to the Company's services.
Inter-relationship between signigicant unobservable and fair value measurement | - Not applicable.
Number of new students effectively hired | 37,000

X
- Definition The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfInputsUsedInFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_iv&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The expected number of new students to be hired effectively. + References No definition available. + Details
Name: | vsta_ExpectedNumberOfNewStudentsToBeHiredEffectively
Namespace Prefix: | vsta_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The expected percentage of weighted average annual revenue growth rate. + References No definition available. + Details
Name: | vsta_ExpectedWeightedAverageAnnualRevenueGrowthRate
Namespace Prefix: | vsta_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of net revenue target for next fiscal year. + References No definition available. + Details
Name: | vsta_NetRevenueTargetForNextFiscalYear
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The percentage of net revenue target for next fiscal year. + References No definition available. + Details
Name: | vsta_PercentageOfNetRevenueTargetForNextFiscalYear
Namespace Prefix: | vsta_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=ifrs-full_ContingentConsiderationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=vsta_PhidelisTecnologiaDesenvolvimentoDeSistemasLtdaAndMvpConsultoriaESistemasLtdaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_UnobservableInputsAxis=vsta_UnobservableInputs1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_UnobservableInputsAxis=vsta_UnobservableInputs2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=vsta_SociedadeEducacionalDaLagoaLtdaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=vsta_Nota1000ServicosEducacionaisSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | vsta_RevenueTargetsAxis=vsta_RevenueTarget1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | vsta_RevenueTargetsAxis=vsta_RevenueTarget2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | vsta_RevenueTargetsAxis=vsta_RevenueTarget3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | vsta_RevenueTargetsAxis=vsta_RevenueTarget4Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | vsta_RevenueTargetsAxis=vsta_RevenueTarget5Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=vsta_EducbankGestaoDePagamentosEducacionaisSAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |