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Financial Risk Management (Tables)
 12 Months Ended
Dec. 31, 2022
Financial Risk Management  
Schedule of Interest rates contracted

 

December 31, 2022


 

December 31, 2021


 

Interest rate

Bonds

 


 

 


 

 

  Private Bonds – 6th Issuance – series 2

53,688


 

104,844


 

CDI + 1.00% p.a.

  Private Bonds – 6th Issuance – series 2

-


 

210,920


 

CDI + 1.70% p.a.

  Private Bonds – 9th 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

%