XML 82 R49.htm IDEA: XBRL DOCUMENT v3.23.1

Intangible Assets and Goodwill (Tables)

12 Months Ended

Dec. 31, 2022

Intangible Assets and Goodwill

Schedule of intangible assets and goodwill

			December 31, 2022								December 31, 2021
	Weighted   average amortization rate		Cost			Accumulated amortization			Net book value				Cost			Accumulated amortization			Net book value
Software	20%		263,433			(182,711	)		80,722				247,326			(151,281	)		96,045
Customer Portfolio	8%		1,201,074			(377,891	)		823,183				1,197,381			(275,276	)		922,105
Trademarks	5%		631,582			(112,967	)		518,615				632,016			(85,658	)		546,358
Trade Agreement	8%		247,622			(28,795	)		218,827				247,622			(4,127	)		243,495
Platform content production	33%		123,251			(74,881	)		48,370				73,877			(49,583	)		24,294
Other Intangible assets	33%		39,422			(32,142	)		7,280				39,421			(32,140	)		7,281
In progress			18,958			-			18,958				3,991			-			3,991
Goodwill			3,711,721			-			3,711,721				3,694,798			-			3,694,798
			6,237,063			(809,387	)		5,427,676				6,136,432			(598,065	)		5,538,367

Schedule of changes in intangible assets and goodwill

	Software			Customer Portfolio			Trademarks			Trade Agreement			Platform content production			Other Intangible assets			In progress			Goodwill			Total
As of December 31, 2021 (i)	96,045			922,105			546,358			243,495			24,294			7,281			3,991			3,694,798			5,538,367
Additions	12,881			-			-			-			62,722			17			14,967			-			90,587
Additions through business combinations	3,225			3,833			-			-			-			-			-			16,923			23,981
Disposals	-			(140	)		(434	)		-			(13,348	)		(15	)		-			-			(13,937	)
Amortization	(31,430	)		(102,615	)		(27,309	)		(24,668	)		(25,298	)		( 3	)		-			-			(211,323	)
As of December 31, 2022	80,722			823,183			518,615			218,827			48,370			7,280			18,958			3,711,721			5,427,676

(i)
Considers the review of goodwill and intangibles assets of the acquisition of EMME and Redação Nota Mil, acquired during the year 2021.

	Software			Customer Portfolio			Trademarks			Trade Agreement			Platform content production (i)			Other intangible assets			In progress			Goodwill (ii)			Total
As of December 31, 2020	83,414			928,858			573,586			-			23,821			6,243			999			3,307,805			4,924,726
Additions	25,560			-			-			-			20,808			39			9,509			-			55,916
Additions through business combinations	11,036			83,589			-			247,622			-			1,099			-			387,074			730,419
Amortization	(30,482	)		(90,342	)		(27,309	)		(4,127	)		(20,335	)		(100	)		-			-			(172,695	)
Transfers	6,517			-			-			-			-			-			(6,517	)		-			-
As of December 31, 2021	96,045			922,105			546,277			243,495			24,294			7,281			3,991			3,694,879			5,538,367

(i)	Substantially refers to development of the projects related to Plurall Platform. The Company has invested in changes in its digital platform that include “Plurall Digital Transformation” in the amount of R$ 20,808 million, and project related to learning systems, in the amount of R$ 9,509 million.
(ii)	The Company recognized R$ 387,074 as goodwill on SEL, Redação Nota 1000, EMME and De Gouges acquisition, see Note 5.

Schedule of goodwill allocated to each CGU

	December 31, 2022			December 31, 2021
Content and Edtech Platform	3,674,034			3,674,036
Digital Platform	37,687			20,843
	3,711,721			3,694,879

Schedule of key assumptions used for value-in-use calculations

				2022						2021
	Content and EdTech Platform			Digital Platform			Content and EdTech Platform			Digital Platform
Growth rate - %	13.70	%		12.5	%		14.40	%		9.7	%
Discount rate - %	12.10	%		12.10	%		10.81	%		10.81	%
Growth rate (%) in perpetuity	4.7	%		4.7	%		5.8	%		5.8	%
Years projected	8			8			8			8

X

- Definition

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2022-03-24
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 36
-IssueDate 2022-03-24
-Paragraph 134
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 38
-IssueDate 2022-03-24
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_IntangibleAssetsAndGoodwillAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of key assumptions used for value-in-use calculations of recoverable amount of a cash generating unit ("CGU").

+ References

No definition available.

+ Details

Name:	vsta_ScheduleOfKeyAssumptionsUsedForValueInUseCalculationsTableTextBlock
Namespace Prefix:	vsta_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration