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Equity accounted investees - Schedule of composition of investments (Details) - BRL (R$) R$ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021
Disclosure of associates [line items] |  |  |  |
Investment | R$ 21,966 |  | R$ 703,258 |
Goodwill | 16,923 | [1] | 387,074 | [2]
December 31, 2022 | R$ 83,139 |  | 0 |
Educbank |  |  |  |
Disclosure of associates [line items] |  |  |  |
Interest % | 45.00% |  |  |
Investment | R$ 41,485 |  |  |
Fair value | 7,868 |  |  |
Goodwill | 33,786 |  |  |
December 31, 2022 | R$ 83,139 |  | R$ 0 |
[1] | Goodwill is recognized based on expected synergies from combining the operations of the acquirees and of the Company, as well as an expected increase in the Company’s market-share due to the penetration of the Company’s products and services in regions where the Company did not operate before. At the time of the acquisition, future tax deductibility is probable as certain actions, necessary to integrate the businesses from a tax perspective, are intended by management and considered feasible from a legal perspective.
[2] | Goodwill is recognized based on expected synergies from combining the operations of the acquirees and of the acquiror, as well as an expected increase in the Company’s market-share due to the penetration of the Company’s products and services in regions where the Company did not operate before. Also, the current tax law allows the deductibility of the acquisition date goodwill and fair value of net assets acquired when a non-substantive action is taken after acquisition by the Company (i.e. when the Company merges or spins off the companies acquired) and therefore the tax and accounting bases of the net assets acquired are the same as of the acquisition date.

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- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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- Definition The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates reported in separate financial statements] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 21 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_21_b_iii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 24 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_24_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_e&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B16&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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