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v3.23.1

Financial Risk Management (Tables) | 12 Months Ended
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Dec. 31, 2022
Financial Risk Management |
Schedule of Interest rates contracted |
| December 31, 2022 |  |  | December 31, 2021 |  |  | Interest rate
Bonds |  |  |  |  |  |  |
Private Bonds – 6 th Issuance – series 2 | 53,688 |  |  | 104,844 |  |  | CDI + 1.00% p.a.
Private Bonds – 6 th Issuance – series 2 | - |  |  | 210,920 |  |  | CDI + 1.70% p.a.
Private Bonds – 9 th Issuance – series 2 | 259,843 |  |  | - |  |  | CDI + 2.40% p.a.
Bonds – 1st Issuance - single | 529,465 |  |  | 514,574 |  |  | CDI + 2.30% p.a.
Financing and Lease Liabilities - Mind Makers | - |  |  | 888 |  |  | TJPLP + 5% p.a.
Financing and Lease Liabilities | 140,563 |  |  | 160,542 |  |  | IPCA
Accounts Payable for Business Combination and acquisition of associates | 625,277 |  |  | 532,313 |  |  | 100% CDI
| 1,608,836 |  |  | 1,524,081 |  |  |
Schedule of financial liabilities by maturity ranges |
December 31, 2022 |  | Less than one year |  |  | Between one and two years |  |  | Over two years |  |  | Total |
Bonds and financing (Note 15) |  | 93,779 |  |  | 499,217 |  |  | 250,000 |  |  | 842,996 |
Lease Liabilities (Note 17) |  | 23,151 |  |  | 22,921 |  |  | 94,491 |  |  | 140,563 |
Accounts Payable for business combination and acquisition of associates (Note 19) |  | 73,007 |  |  | 389,186 |  |  | 163,084 |  |  | 625,277 |
Suppliers (Note 16) |  | 250,647 |  |  | - |  |  | - |  |  | 250,647 |
Reverse Factoring (Note 16) |  | 155,469 |  |  | - |  |  | - |  |  | 155,469 |
Other liabilities - related parties (Note 21) |  | 54 |  |  | - |  |  | - |  |  | 54 |
|  | 596,107 |  |  | 911,324 |  |  | 507,575 |  |  | 2,015,006 |
Schedule of financial liabilities by maturity ranges for estimated amounts payable based on undiscounted contractual amounts |
December 31, 2022 |  | Less than one year |  |  | Between one and two years |  |  | Over two years |  |  | Total |
Bonds and financing |  | 105,436 |  |  | 561,270 |  |  | 281,075 |  |  | 947,781 |
Lease Liabilities |  | 26,029 |  |  | 25,770 |  |  | 106,236 |  |  | 158,035 |
Accounts Payable for business combination and acquisition of associates |  | 82,082 |  |  | 437,562 |  |  | 183,355 |  |  | 702,999 |
Suppliers |  | 281,802 |  |  | - |  |  | - |  |  | 281,802 |
Reverse Factoring |  | 174,794 |  |  | - |  |  | - |  |  | 174,794 |
Other liabilities - related parties |  | 61 |  |  | - |  |  | - |  |  | 61 |
|  | 670,204 |  |  | 1,024,602 |  |  | 570,666 |  |  | 2,265,472 |
Schedule of calculation of gearing ratio |
| December 31, 2022 |  |  | December 31, 2021 |
Net debt (i) | 1,969,241 |  |  | 1,518,247 |
Total shareholders' equity | 4,629,679 |  |  | 4,665,209 |
Total capitalization (ii) | 2,660,438 |  |  | 3,146,963 |
Gearing ratio - % - (iii) | 74 | % |  | 48 | %
| (i) | Net debt comprises financial liabilities (note 7) net of cash and cash equivalents.
| (ii) | Refers to the difference between Shareholders’ Equity and Net debt.
| (iii) | The Gearing Ratio is calculated based on Net Debt/Total Capitalization.
Schedule of sensitivity analysis of potential losses from financial instruments |
|  | Index - % per year |  | Balance as of December 31, 2022 |  |  | Base scenario |  |  | Scenario I |  |  | Scenario II |
Financial Investments |  | 103.40% of CDI |  | 39,212 |  |  | 4,874 |  |  | 6,093 |  |  | 7,311 |
Marketable Securities |  | 103.39% CDI |  | 380,514 |  |  | 47,298 |  |  | 59,122 |  |  | 70,947 |
|  |  |  | 419,726 |  |  | 52,172 |  |  | 65,215 |  |  | 78,258 |
Accounts Payable for Business Combination and acquisition of associates |  | 100% of CDI |  | (625,277 | ) |  | (77,722 | ) |  | (97,152 | ) |  | (116,583 | )
Lease liabilities |  | CDI + 1.28% |  | (140,563 | ) |  | (17,472 | ) |  | (21,840 | ) |  | (26,208 | )
Bonds and financing |  | CDI + 1.66% |  | (842,996 | ) |  | (104,784 | ) |  | (130,981 | ) |  | (157,177 | )
|  |  |  | (1,608,836 | ) |  | (199,978 | ) |  | (249,973 | ) |  | (299,968 | )
Net exposure |  |  |  | (1,189,110 | ) |  | (147,806 | ) |  | (184,758 | ) |  | (221,710 | )
Interest rate -% p.a |  | - |  | - |  |  | 12.43 | % |  | 15.54 | % |  | 18.65 | %
Stressing scenarios |  | - |  | - |  |  | - |  |  | 25 | % |  | 50 | %

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