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Trade receivables (Tables) | 12 Months Ended
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Dec. 31, 2022
Trade receivables |
Schedule of trade receivables |
| December 31, 2022 |  |  | December 31, 2021 |
Trade receivables | 711,439 |  |  | 505,190 |
Related Parties (Note 21) | 7,177 |  |  | 46,824 |
( - ) Impairment losses on trade receivables | (69,481 | ) |  | (46,500 | )
| 649,135 |  |  | 505,514 |
Schedule of maturities of trade receivables |
| December 31, 2022 |  |  | December 31, 2021 |
Not yet due | 563,005 |  |  | 417,233 |
Past due |  |  |  |  |
Up to 30 days | 19,435 |  |  | 9,657 |
From 31 to 60 days | 22,637 |  |  | 10,331 |
From 61 to 90 days | 12,193 |  |  | 7,366 |
From 91 to 180 days | 42,169 |  |  | 21,154 |
From 181 to 360 days | 31,357 |  |  | 23,852 |
Over 360 days | 20,643 |  |  | 15,597 |
Total past due | 148,434 |  |  | 87,957 |
Related parties (note 21) | 7,177 |  |  | 46,824 |
Impairment losses on trade receivables | (69,481 | ) |  | (46,500 | )
| 649,135 |  |  | 505,514 |
Schedule of expected credit losses for aging |
|  |  | December 31, 2022 |  |  |  |  |  | December 31, 2021 |
| Expected credit loss rate (%) |  | Lifetime ECL (R$) |  |  | Expected credit loss rate (%) |  |  | Lifetime ECL (R$) |
Not yet due | 1.52% |  | 8,970 |  |  | 0.30% |  |  | 1,263 |
Past due |  |  |  |  |  |  |  |  |  |
Up to 30 days | 9.53% |  | 2,072 |  |  | 12.67% |  |  | 1,219 |
From 31 to 60 days | 14.09% |  | 2,728 |  |  | 17.01% |  |  | 1,769 |
From 61 to 90 days | 19.87% |  | 2,335 |  |  | 23.75% |  |  | 1,764 |
From 91 to 180 days | 29.66% |  | 10,096 |  |  | 35.71% |  |  | 7,608 |
From 181 to 360 days | 48.35% |  | 12,465 |  |  | 72.90% |  |  | 17,399 |
Over 360 days | 76.40% |  | 15,434 |  |  | 99.23% |  |  | 15,478 |
Total past due |  |  | 54,100 |  |  |  |  |  | 46,500 |
Customers in judicial recovery (i) | 100% |  | 15,381 |  |  | 100% |  |  | - |
(-) Impairment losses on trade receivables |  |  | 69,481 |  |  |  |  |  | 46,500 |
(i) | On December 31, 2022 the Company’s Management recorded R$15 million in provision for expected credit loss relating to the entirely of Vasta’s receivable for products in inventory of a large retail company in judicial recovery. The Company did not identify customers in judicial recovery as of December 31, 2021.
Schedule of changes in impairment losses on trade receivables |
| December 31, 2022 |  |  | December 31, 2021 |  |  | December 31, 2020 |
Opening balance | 46,500 |  |  | 32,055 |  |  | 22,524 |
Additions | 45,904 |  |  | 39,326 |  |  | 29,870 |
Reversals | (288 | ) |  | (2,854 | ) |  | (4,855 | )
Write offs (i) | (22,635 | ) |  | (22,027 | ) |  | (15,484 | )
Closing balance | 69,481 |  |  | 46,500 |  |  | 32,055 |
(i) | The Company assessed its customers credit lines, on a regular basis. Due to historical losses and lack of prospects of credit recovery alongside these customers, the Company recognized R$ 22,635 as write-off as of December 31, 2022 (R$ 22,027 as of December 31, 2021).

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