XML 128 R95.htm IDEA: XBRL DOCUMENT
v3.23.1

Intangible Assets and Goodwill (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | R$ 5,538,367 | [1] | R$ 4,924,726 |
Additions |  | 90,587 |  | 55,916 |
Additions through business combinations |  | 23,981 |  | 730,419 |
Disposals |  | (13,937) |  |  |
Amorization |  | (211,323) |  | (172,695) |
Transfers |  |  |  | 0 |
Balance at end of the period |  | 5,427,676 |  | 5,538,367 | [1]
Software [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 96,045 | [1] | 83,414 |
Additions |  | 12,881 |  | 25,560 |
Additions through business combinations |  | 3,225 |  | 11,036 |
Disposals |  | 0 |  |  |
Amorization |  | (31,430) |  | (30,482) |
Transfers |  |  |  | 6,517 |
Balance at end of the period |  | 80,722 |  | 96,045 | [1]
Customer Portfolio [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 922,105 | [1] | 928,858 |
Additions |  | 0 |  | 0 |
Additions through business combinations |  | 3,833 |  | 83,589 |
Disposals |  | (140) |  |  |
Amorization |  | (102,615) |  | (90,342) |
Transfers |  |  |  | 0 |
Balance at end of the period |  | 823,183 |  | 922,105 | [1]
Trademarks [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 546,358 | [1] | 573,586 |
Additions |  | 0 |  | 0 |
Additions through business combinations |  | 0 |  | 0 |
Disposals |  | (434) |  |  |
Amorization |  | (27,309) |  | (27,309) |
Transfers |  |  |  | 0 |
Balance at end of the period |  | 518,615 |  | 546,358 | [1]
Trade Agreement |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 243,495 | [1] | 0 |
Additions |  | 0 |  | 0 |
Additions through business combinations |  | 0 |  | 247,622 |
Disposals |  | 0 |  |  |
Amorization |  | (24,668) |  | (4,127) |
Transfers |  |  |  | 0 |
Balance at end of the period |  | 218,827 |  | 243,495 | [1]
Platform content production [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 24,294 | [1] | 23,821 | [2]
Additions |  | 62,722 |  | 20,808 | [2]
Additions through business combinations |  | 0 |  | 0 | [2]
Disposals |  | (13,348) |  |  |
Amorization |  | (25,298) |  | (20,335) | [2]
Transfers | [2] |  |  | 0 |
Balance at end of the period |  | 48,370 |  | 24,294 | [1]
Other Intangible assets [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 7,281 | [1] | 6,243 |
Additions |  | 17 |  | 39 |
Additions through business combinations |  | 0 |  | 1,099 |
Disposals |  | (15) |  |  |
Amorization |  | (3) |  | (100) |
Transfers |  |  |  | 0 |
Balance at end of the period |  | 7,280 |  | 7,281 | [1]
In progress [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 3,991 | [1] | 999 |
Additions |  | 14,967 |  | 9,509 |
Additions through business combinations |  | 0 |  | 0 |
Disposals |  | 0 |  |  |
Amorization |  | 0 |  | 0 |
Transfers |  |  |  | (6,517) |
Balance at end of the period |  | 18,958 |  | 3,991 | [1]
Goodwill [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 3,694,798 | [1] | 3,307,805 | [3]
Additions |  | 0 |  | 0 | [3]
Additions through business combinations |  | 16,923 |  | 387,074 | [3]
Disposals |  | 0 |  |  |
Amorization |  | 0 |  | 0 | [3]
Transfers | [3] |  |  | 0 |
Balance at end of the period |  | 3,711,721 |  | 3,694,798 | [1]
Previously stated [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 5,538,367 |  |  |
Balance at end of the period |  |  |  | 5,538,367 |
Previously stated [member] | Software [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 96,045 |  |  |
Balance at end of the period |  |  |  | 96,045 |
Previously stated [member] | Customer Portfolio [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 922,105 |  |  |
Balance at end of the period |  |  |  | 922,105 |
Previously stated [member] | Trademarks [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 546,277 |  |  |
Balance at end of the period |  |  |  | 546,277 |
Previously stated [member] | Trade Agreement |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 243,495 |  |  |
Balance at end of the period |  |  |  | 243,495 |
Previously stated [member] | Platform content production [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period | [2] | 24,294 |  |  |
Balance at end of the period | [2] |  |  | 24,294 |
Previously stated [member] | Other Intangible assets [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 7,281 |  |  |
Balance at end of the period |  |  |  | 7,281 |
Previously stated [member] | In progress [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period |  | 3,991 |  |  |
Balance at end of the period |  |  |  | 3,991 |
Previously stated [member] | Goodwill [member] |  |  |  |  |
Intangible Assets and Goodwill |  |  |  |  |
Balance at beginning of the period | [3] | R$ 3,694,879 |  |  |
Balance at end of the period | [3] |  |  | R$ 3,694,879 |
[1] | Considers the review of goodwill and intangibles assets of the acquisition of EMME and Redação Nota Mil, acquired during the year 2021.
[2] | Substantially refers to development of the projects related to Plurall Platform. The Company has invested in changes in its digital platform that include “Plurall Digital Transformation” in the amount of R$ 20,808 million, and project related to learning systems, in the amount of R$ 9,509 million.
[3] | The Company recognized R$ 387,074 as goodwill on SEL, Redação Nota 1000, EMME and De Gouges acquisition, see Note 5.

X
- Definition The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_vi&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
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_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + 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
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_BrandNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=vsta_TradeAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=vsta_PlatformContentProductionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_IntangibleAssetsUnderDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=ifrs-full_PreviouslyStatedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |