XML 38 R5.htm IDEA: XBRL DOCUMENT
v3.23.1

Consolidated statement of cash flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |
Loss before income tax and social contribution | R$ (105,687) |  | R$ (155,843) |  | R$ (71,053)
Adjustments for: |  |  |  |  |
Depreciation and amortization | 268,714 |  | 211,156 |  | 174,088
Share of loss profit of equity-accounted investees | 4,512 |  | 0 |  | 0
Impairment losses on trade receivables | 45,904 |  | 32,726 |  | 25,015
Reversal for tax, civil and labor risks, net | (15,099) |  | (1,986) |  | (2,092)
Interest on provision for tax, civil and labor losses | 42,063 |  | 34,300 |  | 13,297
Provision for obsolete inventories | 40,924 |  | 22,117 |  | 4,057
Interest on bonds and financing | 108,896 |  | 43,549 |  | 52,935
Interest on loans from related parties | 0 |  | 0 |  | 2,922
Contractual obligations and right to returned goods | 11,312 |  | (1,159) |  | 1,454
Interest on accounts payable for business combination and acquisition of associates | 65,725 |  | 8,158 |  | 1,568
Imputed interest on suppliers | 19,810 |  | 157 |  | 2,945
Share-based payment expense | 19,043 |  | 22,526 |  | 39,648
Interest on lease liabilities | 13,143 |  | 14,984 |  | 15,091
Interest on marketable securities | (54,954) |  | (26,719) |  | (16,907)
Other finance costs, net | 3,441 |  | 0 |  | 0
Cancellations of right-of-use contracts | 616 |  | (195) |  | 0
Residual value of disposals of property and equipment and intangible assets | 13,960 |  | 124 |  | (454)
Cash flows from operating activities before changes in working capital | 482,323 |  | 203,895 |  | 242,514
Changes in |  |  |  |  |
Trade receivables | (189,329) |  | (25,408) |  | (123,412)
Inventories | (65,011) |  | (14,038) |  | (20,812)
Prepayments | (16,576) |  | (12,511) |  | (4,060)
Taxes recoverable | (16,566) |  | (4,914) |  | 24,573
Judicial deposits and escrow accounts | (16,035) |  | (6,076) |  | 184
Other receivables | 1,133 |  | (1,789) |  | 4,516
Related parties – other receivables | (1,258) |  | 0 |  | 0
Suppliers | 121,519 |  | (16,124) |  | 42,620
Salaries and social charges | 37,166 |  | (9,890) |  | (6,693)
Tax payable | (4,039) |  | 5,711 |  | 13,629
Contractual obligations and deferred income | 375 |  | (2,659) |  | (2,163)
Other liabilities | (3,084) |  | (671) |  | 4,295
Other liabilities - related parties | (39,218) |  | (94,155) |  | 117,299
Cash from operating activities | 291,400 |  | 21,371 |  | 292,490
Payment of interest on leases | (14,941) |  | (14,692) |  | (14,675)
Payment of interest on bonds and financing | (92,500) | [1] | (24,922) | [2] | (49,404)
Payment of interest on business combinations | (603) |  | (1,571) |  | 0
Income tax and social contribution paid | (7,153) |  | (1,167) |  | (5,234)
Payment of provision for tax, civil and labor losses | (1,363) |  | (627) |  | (7,716)
Net cash from (applied in) operating activities | 174,840 |  | (21,608) |  | 215,461
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |
Acquisition of property and equipment | (61,143) |  | (20,910) |  | (1,642)
Additions of intangible assets | (90,588) |  | (55,878) |  | (42,793)
Acquisition of subsidiaries net of cash acquired | (80,559) |  | (186,218) |  | (23,147)
Proceeds from investment in marketable securities | 1,637,898 |  | 2,641,308 |  | 1,212,876
Purchase of investment in marketable securities | (1,800,550) |  | (2,289,836) |  | (1,687,071)
Net cash (applied in) from investing activities | (394,942) |  | 88,466 |  | (541,777)
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |
Capital contribution | 0 |  | 0 |  | 2,426
Suppliers - related parties | 0 |  | (1,450) |  | (207,174)
Loans from related parties | 0 |  | 0 |  | 65,600
Payments of loans from related parties | (254,885) |  | (20,884) |  | (76,830)
Lease liabilities paid | (27,003) |  | (21,998) |  | (12,835)
Acquisition of treasury shares | 0 |  | (23,880) |  | 0
Parent Company's Net Investment | 0 |  | 0 |  | (6,335)
Issuance of common shares in initial public offering | 0 |  | 0 |  | 1,836,317
Transaction costs in initial public offering | 0 |  | 0 |  | (154,849)
Payments of bonds and financing | (759) |  | (477,741) |  | (852,135)
Issuance of securities with related parties | 250,000 |  | 0 |  | 0
Issuance of bonds net off issuance costs | 0 |  | 497,000 |  | 0
Payments of accounts payable for business combination and acquisition of associates | (11,379) |  | (19,168) |  | 0
Net cash (applied in) from financing activities | (44,026) |  | (68,121) |  | 594,185
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS | (264,128) |  | (1,263) |  | 267,869
Cash and cash equivalents at beginning of period | 309,893 |  | 311,156 |  | 43,287
Cash and cash equivalents at end of period | 45,765 |  | 309,893 |  | 311,156
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS | R$ (264,128) |  | R$ (1,263) |  | R$ 267,869
[1] | We present below the composition of interest and principal payments considering the issues made:
[2] | 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 Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInInventories
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for the increase (decrease) in deferred income including contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income including contract liabilities; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 14 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_14&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AdjustmentsForReconcileProfitLossAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForSharebasedPayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from advances and loans from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashAdvancesAndLoansFromRelatedParties
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash from (used in) the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A__IAS07_IE_A_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash inflow (outflow) from the entity's operations before changes in working capital. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A__IAS07_IE_A_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 39 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_39&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashRepaymentsOfAdvancesAndLoansFromRelatedParties
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_14_f&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseInCashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for share issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PaymentsForShareIssueCosts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PaymentsToAcquireOrRedeemEntitysShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from the issuing of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProceedsFromIssueOfBondsNotesAndDebentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProceedsFromIssueOfOrdinaryShares
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2022-03-24 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for repayments of current borrowings. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RepaymentsOfCurrentBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in judicial deposits and escrow accounts to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForDecreaseIncreaseInJudicialDepositsAndEscrowAccounts
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in other receivables from related parties to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForDecreaseIncreaseInOtherReceivablesFromRelatedParties
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in prepayments to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForDecreaseIncreaseInPrepayments
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in taxes recoverable to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForDecreaseIncreaseInTaxesRecoverable
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for disposals of right of use assets and lease liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForDisposalsOfRightOfUseAssetsAndLeaseLiabilities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for imputed interest on suppliers to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForImputedInterestOnSuppliers
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in other liabilities from related parties to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForIncreaseDecreaseInOtherLiabilitiesFromRelatedParties
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for the increase (decrease) in tax liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForIncreaseDecreaseInTaxLiabilities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for interest expense on accounts payable for business combination to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForInterestOnAccountsPayableForBusinessCombination
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for interest expense on bonds and financing to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForInterestOnBondsAndFinancing
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for interest expense on lease liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForInterestOnLeaseLiabilities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for interest expense on loans from related parties to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForInterestOnLoansFromRelatedParties
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for interest income on marketable securities incurred and not collected to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForInterestOnMarketableSecuritiesIncurredAndNotCollected
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Adjustments for interest expense on provision for tax, civil and labor losses to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForInterestOnProvisionForTaxCivilAndLaborLosses
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for other finance costs, net to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForOtherFinanceCostsNet
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for provision (reversal) for obsolete inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForProvisionReversalForObsoleteInventories
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for provision (reversal of provision) for tax, civil and labor losses to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForProvisionReversalOfProvisionForTaxCivilAndLaborLosses
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for refund liability and right to returned goods to reconcile profit (loss) to net cash flow from (used in) operating activities. + References No definition available. + Details
Name: | vsta_AdjustmentsForRefundLiabilityAndRightToReturnedGoods
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow (outflow) due to an increase (decrease) in parent company's net investment. + References No definition available. + Details
Name: | vsta_CashFlowsFromUsedInIncreaseDecreaseInNetInvestmentFromParentCompany
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | vsta_ChangeInOperatingAssetsAndLiabilitiesAbstract
Namespace Prefix: | vsta_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow for payment of interest on leases, classified as operating activities. + References No definition available. + Details
Name: | vsta_InterestLeaseLiabilitiesPaidClassifiedAsOperatingActivities
Namespace Prefix: | vsta_
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 outflow for interest on business combinations, classified as operating activities. + References No definition available. + Details
Name: | vsta_PaymentOfInterestOnBusinessCombinationsClassifiedAsOperatingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for provision for tax, civil and labor risks, classified as operating activities. + References No definition available. + Details
Name: | vsta_PaymentOfProvisionForTaxCivilAndLaborRisksClassifiedAsOperatingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for accounts payable for business combination, classified as financing activities. + References No definition available. + Details
Name: | vsta_PaymentsForAccountsPayableForBusinessCombinationClassifiedAsFinancingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow for payments for suppliers from related parties, classified as financing activities. + References No definition available. + Details
Name: | vsta_PaymentsForSuppliersFromRelatedPartiesClassifiedAsFinancingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow from proceeds from capital contributions, classified as financing activities. + References No definition available. + Details
Name: | vsta_ProceedsFromCapitalContributionClassifiedAsFinancingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from the issuing of securities with related parties, classified as financing activities. + References No definition available. + Details
Name: | vsta_ProceedsFromIssueOfSecuritiesWithRelatedPartiesClassifiedAsFinancingActivities
Namespace Prefix: | vsta_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration