XML 132 R99.htm IDEA: XBRL DOCUMENT
v3.23.1

Bonds and financing (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | R$ 831,226 |  | R$ 793,341 |  |  |
Additions |  | 250,000 | [1] | 500,000 | [2] |  |
Payment of interest |  | (92,500) | [3] | (24,922) | [4] | R$ (49,404) |
Payment of principal |  | (255,644) | [3] | (477,741) | [4] |  |
Interest accrued |  | 108,896 |  | 43,549 |  |  |
Transaction cost of bonds |  | 1,018 |  | (3,000) |  |  |
Transfers |  | 0 |  | 0 |  |  |
Bonds and financing at end of period |  | 842,996 |  | 831,226 |  | 793,341 |
Current liabilities |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | 281,491 |  | 502,882 |  |  |
Additions |  | 0 | [1] | 0 | [2] |  |
Payment of interest |  | (92,500) | [3] | (24,922) | [4] |  |
Payment of principal |  | (255,644) | [3] | (477,741) | [4] |  |
Interest accrued |  | 108,896 |  | 43,549 |  |  |
Transaction cost of bonds |  | 1,018 |  | (993) |  |  |
Transfers |  | 50,518 |  | 238,717 |  |  |
Bonds and financing at end of period |  | 93,779 |  | 281,491 |  | 502,882 |
Current Bonds with Related Parties [member] |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | 264,673 |  | 502,743 |  |  |
Additions |  | 0 | [1] | 0 | [2] |  |
Payment of interest |  | (33,921) | [3] | (24,873) | [4] |  |
Payment of principal |  | (254,885) | [3] | (477,564) | [4] |  |
Interest accrued |  | 36,573 |  | 25,859 |  |  |
Transaction cost of bonds |  | 0 |  | 0 |  |  |
Transfers |  | 50,885 |  | 238,509 |  |  |
Bonds and financing at end of period |  | 63,325 |  | 264,673 |  | 502,743 |
Current Bonds [Member] |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | 16,581 |  | 0 |  |  |
Additions |  | 0 | [1] | 0 | [2] |  |
Payment of interest |  | (58,425) | [3] | 0 | [4] |  |
Payment of principal |  | 0 | [3] | 0 | [4] |  |
Interest accrued |  | 72,298 |  | 17,574 |  |  |
Transaction cost of bonds |  | 1,018 |  | (993) |  |  |
Transfers |  | (1,018) |  | 0 |  |  |
Bonds and financing at end of period |  | 30,454 |  | 16,581 |  | 0 |
Current Financing [member] |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | 237 |  | 139 |  |  |
Additions |  | 0 | [1] | 0 | [2] |  |
Payment of interest |  | (154) | [3] | (49) | [4] |  |
Payment of principal |  | (759) | [3] | (177) | [4] |  |
Interest accrued |  | 25 |  | 116 |  |  |
Transaction cost of bonds |  | 0 |  | 0 |  |  |
Transfers |  | 651 |  | 208 |  |  |
Bonds and financing at end of period |  | 0 |  | 237 |  | 139 |
Non-current liabilities |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | 549,735 |  | 290,459 |  |  |
Additions |  | 250,000 | [1] | 500,000 | [2] |  |
Payment of interest |  | 0 | [3] | 0 | [4] |  |
Payment of principal |  | 0 | [3] | 0 | [4] |  |
Interest accrued |  | 0 |  | 0 |  |  |
Transaction cost of bonds |  | 0 |  | (2,007) |  |  |
Transfers |  | (50,518) |  | (238,717) |  |  |
Bonds and financing at end of period |  | 749,217 |  | 549,735 |  | 290,459 |
Non-current Bonds with Related Parties [member] |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period | [4] | 51,091 |  | 289,600 |  |  |
Additions |  | 250,000 | [1] | 0 | [4] |  |
Payment of interest |  | 0 | [3] | 0 | [4] |  |
Payment of principal |  | 0 | [3] | 0 | [4] |  |
Interest accrued |  | 0 |  | 0 | [4] |  |
Transaction cost of bonds |  | 0 |  | 0 |  |  |
Transfers |  | (50,885) |  | (238,509) | [4] |  |
Bonds and financing at end of period |  | 250,206 |  | 51,091 | [4] | 289,600 | [4]
Non-current Bonds [Member] |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | 497,993 |  | 0 |  |  |
Additions |  | 0 | [1] | 500,000 | [2] |  |
Payment of interest |  | 0 | [3] | 0 | [4] |  |
Payment of principal |  | 0 | [3] | 0 | [4] |  |
Interest accrued |  | 0 |  | 0 |  |  |
Transaction cost of bonds |  | 0 |  | (2,007) |  |  |
Transfers |  | 1,018 |  | 0 |  |  |
Bonds and financing at end of period |  | 499,011 |  | 497,993 |  | 0 |
Non-current Financing [member] |  |  |  |  |  |  |
Bonds and financing |  |  |  |  |  |  |
Bonds and financing at beginning of period |  | 651 |  | 859 |  |  |
Additions |  | 0 | [1] | 0 | [2] |  |
Payment of interest |  | 0 | [3] | 0 | [4] |  |
Payment of principal |  | 0 | [3] | 0 | [4] |  |
Interest accrued |  | 0 |  | 0 |  |  |
Transaction cost of bonds |  | 0 |  | 0 |  |  |
Transfers |  | (651) |  | (208) |  |  |
Bonds and financing at end of period |  | R$ 0 |  | R$ 651 |  | R$ 859 |
[1] | On September 28, 2022, the Company issued simple debentures not convertible into shares, subject to remunerative interest of 100% of the CDI, plus a spread of 2.40% per year, in the total amount of R$250,000. The debentures aim to strengthen the Company's capital structure and lengthen the maturity profile of the debt, whose average term has become 37 months.
[2] | On August 6, 2021, the Company´s subsidiary Somos Sistemas de Ensino S.A. issued R$ 500 million in simple debentures not convertible into shares, subject to compensatory interest of 100% of DI Interest Deposit rate (CDI), plus spread of 2.30% per year. The debentures are aimed at reinforcing the Company’s capital structure and elongating the debt maturity profile, which average maturity now stands at 35 months.
[3] | We present below the composition of interest and principal payments considering the issues made:
[4] | On March 15, 2021, the Company, substantially settled bonds with related parties amounting to R$ 100,000 and R$ 1,488, in principal and interest, respectively as follows: 5th Issuance, 1st series – R$ 101,488. In addition, the Company settled only interest on the following bonds: 5th Issuance, 2nd series – R$ 1,451, 6th Issuance, 2nd series – R$ 3,613 and 7th Issuance, single series – R$ 5,663. This measure is part of a commitment with shareholders as a result of the IPO. On May 31, 2021, the Company partially settled bonds with related parties amounting to R$ 188,000, of principal of the 7th issuance single series. On August 6, 2021, the Company settled the remaining 7th issuance with related parties in the amounts of R$189,564 and R$5,871, as principal and interest. In addition, the Company settled only interest on the following bonds: 5th Issuance, 2nd series – R$ 2,029 and 6th Issuance, 2nd series – R$ 4,758. Regarding the financing with Banco de Desenvolvimento de Minas Gerais SA - BDMG, the Company pays monthly the amount of R$ 15 and R$ 4, respectively, of principal and interest, totaling on December 31, 2021 an amount of R$177 and R$49, respectively, of principal and interest.

X
- Definition The amount of outstanding funds that the entity is obligated to repay. + 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_Borrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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_DisclosureOfDetailedInformationAboutBorrowingsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44B -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44B_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44B -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44B_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of interest costs that an entity incurs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_InterestCostsIncurred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for interest on bonds and financing, classified as operating activities. + References No definition available. + Details
Name: | vsta_PaymentOfInterestOnBondsAndFinancingClassifiedAsOperatingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash (inflow) outflow due to debt issue (appropriation of) costs during the period, classified as financing activities. + References No definition available. + Details
Name: | vsta_PaymentsForProceedsFromDebtIssueAppropriationOfCostsClassifiedAsFinancingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=ifrs-full_ShorttermBorrowingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=vsta_CurrentBondsWithRelatedPartiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=vsta_CurrentBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=vsta_CurrentFinanceLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=ifrs-full_LongtermBorrowingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=vsta_NonCurrentBondsWithRelatedPartiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=vsta_NonCurrentBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=vsta_NonCurrentFinanceLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |