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v3.23.1

Related parties (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Related parties |
Schedule of balances with related parties |
|  | December 31, 2022 |
|  | Other receivables (i) |  |  | Trade receivables (Note 10 and 21C) |  |  | Indemnification asset (note 21 b) |  |  | Other payments |  |  | Suppliers (note 16) |  |  | Bonds (note 15) |
Cogna Educação S.A. |  | - |  |  | - |  |  | 180,417 |  |  | - |  |  | 3,828 |  |  | 313,531 |
Editora Atica S.A. |  | - |  |  | 5,754 |  |  | - |  |  | - |  |  | 9,778 |  |  | - |
Editora E Distribuidora Educacional S.A. |  | 1,722 |  |  | 19 |  |  | - |  |  | - |  |  | - |  |  | - |
Educação Inovação e Tecnologia S.A. |  | - |  |  | 389 |  |  | - |  |  | - |  |  | 175 |  |  | - |
Nice Participações Ltda |  | - |  |  | 37 |  |  | - |  |  | - |  |  | - |  |  | - |
Saraiva Educação S.A. |  | - |  |  | 749 |  |  | - |  |  | - |  |  | - |  |  | - |
Somos Idiomas S.A. |  | - |  |  | 229 |  |  | - |  |  | - |  |  | - |  |  | - |
Others |  | 37 |  |  | - |  |  | - |  |  | 54 |  |  | - |  |  | - |
|  | 1,759 |  |  | 7,177 |  |  | 180,417 |  |  | 54 |  |  | 13,781 |  |  | 313,531 |
(i) | Refers substantially to accounts receivable generated from sharing costs e.g IT services shared by the Company to Cogna Group.
| December 31, 2021
| Other receivables (i) |  |  | Trade receivables (Note 10 and 21c) |  |  | Indemnification asset (note 21b) |  |  | Other payments (ii) |  |  | Suppliers (note 16) |  |  | Bonds (note 15) |
Acel Adminstração de Cursos Educacionais Ltda | - |  |  | 6,482 |  |  | - |  |  | - |  |  | 474 |  |  | - |
Anhanguera Educacional Participacoes S.A. | - |  |  | 413 |  |  | - |  |  | - |  |  | - |  |  | - |
Centro Educacional Leonardo Da Vinci SS | - |  |  | - |  |  | - |  |  | - |  |  | 6 |  |  | - |
Cogna Educação S.A. | - |  |  | - |  |  | 160,470 |  |  | 3,021 |  |  | - |  |  | 315,764 |
Colégio Ambiental Ltda | - |  |  | 805 |  |  | - |  |  | - |  |  | - |  |  | - |
Colégio JAO Ltda. | - |  |  | 4,974 |  |  | - |  |  | - |  |  | 33 |  |  | - |
Colegio Manauara Lato Sensu Ltda. | - |  |  | 3,291 |  |  | - |  |  | - |  |  | 458 |  |  | - |
Colegio Manauara Cidade Nova Ltda. |  |  |  | 395 |  |  |  |  |  |  |  |  | - |  |  |  |
Colegio Visao Eireli | - |  |  | 132 |  |  | - |  |  | - |  |  | 13 |  |  | - |
Colégio Cidade Ltda | - |  |  | 397 |  |  | - |  |  | - |  |  | 15 |  |  | - |
COLEGIO DO SALVADOR LTDA |  |  |  | 1 |  |  |  |  |  |  |  |  | - |  |  |  |
Curso e Colégio Coqueiro Ltda | - |  |  | 434 |  |  | - |  |  | - |  |  | 20 |  |  | - |
ECSA Escola A Chave do Saber Ltda | - |  |  | 1,444 |  |  | - |  |  | - |  |  | 16 |  |  | - |
Editora Atica S.A. | - |  |  | 2,207 |  |  | - |  |  | 20,040 |  |  | 9,239 |  |  | - |
Editora E Distribuidora Educacional S.A. | - |  |  | 436 |  |  | - |  |  | 15,754 |  |  | 88 |  |  | - |
Editora Scipione S.A. | - |  |  | 445 |  |  | - |  |  | 211 |  |  | 556 |  |  | - |
Educação Inovação e Tecnologia S.A. | - |  |  | - |  |  | - |  |  | 128 |  |  | - |  |  | - |
Escola Mater Christi Ltda. | - |  |  | 765 |  |  | - |  |  | - |  |  | 139 |  |  | - |
Escola Riacho Doce Ltda | - |  |  | - |  |  | - |  |  | - |  |  | 24 |  |  | - |
Maxiprint Editora Ltda. | - |  |  | 1,205 |  |  | - |  |  | 117 |  |  | 76 |  |  | - |
Nucleo Brasileiro de Estudos Avançados Ltda | - |  |  | 420 |  |  | - |  |  | - |  |  | 45 |  |  | - |
Papelaria Brasiliana Ltda | - |  |  | 644 |  |  | - |  |  | - |  |  | - |  |  | - |
Pitagoras Sistema De Educacão Superior Ltda. | - |  |  | 76 |  |  | - |  |  | - |  |  | - |  |  | - |
Saber Serviços Educacionais S.A. | 14 |  |  | 7,269 |  |  | - |  |  | - |  |  | 578 |  |  | - |
Saraiva Educacão S.A. | 365 |  |  | 1,179 |  |  | - |  |  | - |  |  | 5,136 |  |  | - |
SGE Comercio De Material Didatico Ltda. | - |  |  | - |  |  | - |  |  | - |  |  | 1,687 |  |  | - |
Sistema P H De Ensino Ltda. | - |  |  | 4,421 |  |  | - |  |  | - |  |  | 177 |  |  | - |
Sociedade Educacional Alphaville Ltda | - |  |  | 1,257 |  |  | - |  |  | - |  |  | 1 |  |  | - |
Sociedade Educacional Doze De Outubro Ltda. | - |  |  | 734 |  |  | - |  |  | - |  |  | 47 |  |  | - |
Sociedade Educacional Parana Ltda. | - |  |  | 91 |  |  | - |  |  | - |  |  | 11 |  |  | - |
Somos Idiomas S.A. | 122 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Somos Operações Escolares S.A. | - |  |  | 3,305 |  |  | - |  |  | - |  |  | 29 |  |  | - |
SSE Serviços Educacionais Ltda. | - |  |  | 3,602 |  |  | - |  |  | - |  |  | 665 |  |  | - |
| 501 |  |  | 46,824 |  |  | 160,470 |  |  | 39,271 |  |  | 19,533 |  |  | 315,764 |
(i)
(i) | Refers substantially to accounts receivable generated from sharing costs e.g IT services shared by the Company to Cogna Group.
(ii) | Refers substantially to accounts payable by sharing expenses e.g property leasing, personnel and IT licenses shared with Cogna Group.
Schedule of transactions with related parties |
|  | Year ended December 31, 2022 |  |  | Year ended December 31, 2021 |  |  | Year ended December 31, 2020
Transactions held: |  | Revenues |  |  | Finance costs (i) note 15 |  |  | Cost Sharing (note 21d) |  |  | Sublease (note 21f) |  |  | Revenues |  |  | Finance costs |  |  | Cost Sharing (note 21d) |  |  | Sublease (note 21f) |  |  | Revenues |  |  | Finance costs |  |  | Cost Sharing (note 21 d) |  |  | Sublease (note 21 f) |
Acel Administracao De Cursos Educacionais Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | 2,790 |  |  | - |  |  | - |  |  | - |  |  | 1,230 |  |  | - |  |  | - |  |  | - |
Centro Educacional Leonardo Da Vinci SS |  | - |  |  | - |  |  | - |  |  | - |  |  | 41 |  |  | - |  |  | - |  |  | - |  |  | 1,319 |  |  | - |  |  | - |  |  | - |
Cogna Educação S.A. |  | - |  |  | 36,573 |  |  | - |  |  | - |  |  | - |  |  | 25,859 |  |  | - |  |  | - |  |  | - |  |  | 48,432 |  |  | - |  |  | - |
Colégio Ambiental Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 496 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Colégio Cidade Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 146 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Colegio JAO Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,582 |  |  | - |  |  | - |  |  | - |  |  | 387 |  |  | - |  |  | - |  |  | - |
Colégio Manauara Lato Sensu Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,903 |  |  | - |  |  | - |  |  | - |  |  | 3,139 |  |  | - |  |  | - |  |  | - |
Colégio Manauara Cidade Nova Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 275 |  |  | - |  |  |  |  |  |  |  |  | - |  |  | - |  |  | - |  |  | - |
Colégio Motivo Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | 35 |  |  | - |  |  | - |  |  | - |  |  | 1,308 |  |  | - |  |  | - |  |  | - |
Colégio Visão Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 287 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Cursos e Colégio Coqueiros Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 268 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Ecsa Escola A Chave Do Saber Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | 593 |  |  | - |  |  | - |  |  | - |  |  | 657 |  |  | - |  |  | - |  |  | - |
Editora Atica S.A. |  | 16,286 |  |  | - |  |  | 5,757 |  |  | 8,551 |  |  | 5,374 |  |  | - |  |  | 6,130 |  |  | 13,153 |  |  | 7,287 |  |  | 229 |  |  | 11,989 |  |  | 15,364 |
Editora E Distribuidora Educacional SA. |  | - |  |  | - |  |  | 29,475 |  |  | - |  |  | - |  |  | - |  |  | 31,384 |  |  | - |  |  | 1,841 |  |  | - |  |  | 36,144 |  |  | 1,489 |
Editora Scipione SA. |  | 3,096 |  |  | - |  |  | - |  |  | - |  |  | 1,341 |  |  | - |  |  | - |  |  | - |  |  | 1,551 |  |  | - |  |  | - |  |  | - |
Escola Mater Christi |  | - |  |  | - |  |  | - |  |  | - |  |  | 311 |  |  | - |  |  | - |  |  | - |  |  | 246 |  |  | - |  |  | - |  |  | - |
Escola Riacho Doce Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 77 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Maxiprint Editora Ltda. |  | 6,665 |  |  | - |  |  | - |  |  | - |  |  | 1,107 |  |  | - |  |  | - |  |  | - |  |  | 612 |  |  | - |  |  | - |  |  | - |
Nucleo Brasileiro de Estudos Avancados Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 276 |  |  | - |  |  | - |  |  | - |  |  | 423 |  |  | - |  |  | - |  |  | - |
Papelaria Brasiliana Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 249 |  |  | - |  |  | - |  |  | - |  |  | 1,287 |  |  | - |  |  | - |  |  | - |
Saber Serviços Educacionais S.A. |  | 41 |  |  | - |  |  | - |  |  | - |  |  | 900 |  |  | - |  |  | - |  |  | - |  |  | 1,254 |  |  | 6,740 |  |  | - |  |  | 729 |
Saraiva Educacao SA. |  | 4,090 |  |  | - |  |  | - |  |  | 1,905 |  |  | 2,405 |  |  | - |  |  | - |  |  | 2,528 |  |  | 3,364 |  |  | - |  |  | - |  |  | 3,739 |
Sistema P H De Ensino Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | 4,417 |  |  | - |  |  | - |  |  | - |  |  | 5,776 |  |  | - |  |  | - |  |  | - |
Sociedade Educacional Alphaville SA |  | - |  |  | - |  |  | - |  |  | - |  |  | 414 |  |  | - |  |  | - |  |  | - |  |  | 317 |  |  | - |  |  | - |  |  | - |
Sociedade Educacional Doze De Outubro Ltda |  | - |  |  | - |  |  | - |  |  | - |  |  | 360 |  |  | - |  |  | - |  |  | - |  |  | 295 |  |  | - |  |  | - |  |  | - |
Sociedade Educacional Neodna Cuiaba Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | 224 |  |  | - |  |  | - |  |  | - |  |  | 367 |  |  | - |  |  | - |  |  | - |
SOE Operações Escolares SA. |  | - |  |  | - |  |  | - |  |  | - |  |  | 1,086 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Somos Idiomas Ltda |  | 641 |  |  | - |  |  | - |  |  | 2,591 |  |  | - |  |  | - |  |  | - |  |  | 258 |  |  | - |  |  | - |  |  | - |  |  | - |
Somos Operações Escolares SA. |  | - |  |  | - |  |  | - |  |  | - |  |  | 243 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
SSE Serviços Educacionais Ltda. |  | 863 |  |  | - |  |  | - |  |  | - |  |  | 1,463 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Sociedade Educacional Paraná Ltda. |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 795 |  |  | - |  |  | - |  |  | - |
Sociedade Educacional Neodna Cuiaba Ltda. - EPP |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 367 |  |  | - |  |  | - |  |  | - |
Somos Educação S.A. |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 278 |  |  | - |  |  | - |
Others |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 362 |
|  | 31,682 |  |  | 36,573 |  |  | 35,232 |  |  | 13,047 |  |  | 28,663 |  |  | 25,859 |  |  | 37,514 |  |  | 15,939 |  |  | 33,822 |  |  | 55,679 |  |  | 48,133 |  |  | 21,683 |
(i) | Refers to debentures interest; see Note 15.
Schedule of commercial lease and sublease agreements with related parties |
Lessee Entity | Counterparty to lease agreement (Lessor) | Monthly payments | Maturity | Rate | State of the property in use
Somos Sistemas de Ensino S.A. | Editora Scipione S.A. | R$44 | 60 months from the agreement date | Inflation index | Pernambuco (Recife)
Somos Sistemas de Ensino S.A. | Editora Ática S.A. | R$37 | 60 months from the agreement date | Inflation index | Bahia (Salvador)
f,2 Commercial sublease agreement
Entity (Sublessor) | Counterparty to the sublease agreement (Sublessee) | Monthly payments | Maturity | Rate | State of the property in use
Editora e Distribuidora Educacional S.A. (“EDE”) | Somos Sistemas de Ensino S.A. | R$ 430 | September 30, 2025. | Inflation index | São Paulo (São Paulo)
Somos Sistemas de Ensino S.A. | Editora Ática S.A. | R$827 | September 30, 2025. | Inflation index | São Paulo (São José dos Campos)
Somos Sistemas de Ensino S.A. | Somos Idiomas S.A. | R$ 53 | September 30, 2025. | Inflation index | São Paulo (São José dos Campos)
Somos Sistemas de Ensino S.A. | Saraiva Educação S.A (“Saraiva”) | R$ 207 | September 30, 2025. | Inflation index | São Paulo (São José dos Campos)
Somos Sistemas de Ensino S.A. | Livraria Livro Fácil Ltda,(“Livro Fácil”) | R$ 1,160 | September 30, 2025. | Inflation index | São Paulo (São José dos Campos)
Schedule of key management personnel compensation expenses | The Key management personnel compensation expenses comprised the following:
| December 31, 2022 |  |  | December 31, 2021 |  |  | December 31, 2020 |
Short-term employee benefits | 10,786 |  |  | 4,685 |  |  | 6,982 |
Share-based compensation plan | 9,640 |  |  | 8,305 |  |  | 33,594 |
| 20,426 |  |  | 12,990 |  |  | 40,576 |

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