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Equity accounted investees - Schedule of composition of investments (Details) - BRL (R$)
R$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Disclosure of associates [line items]    
Investment R$ 21,966 R$ 703,258
Goodwill 16,923 [1] 387,074 [2]
December 31, 2022 R$ 83,139 0
Educbank    
Disclosure of associates [line items]    
Interest % 45.00%  
Investment R$ 41,485  
Fair value 7,868  
Goodwill 33,786  
December 31, 2022 R$ 83,139 R$ 0
[1] Goodwill is recognized based on expected synergies from combining the operations of the acquirees and of the Company, as well as an expected increase in the Company’s market-share due to the penetration of the Company’s products and services in regions where the Company did not operate before. At the time of the acquisition, future tax deductibility is probable as certain actions, necessary to integrate the businesses from a tax perspective, are intended by management and considered feasible from a legal perspective.
[2] Goodwill is recognized based on expected synergies from combining the operations of the acquirees and of the acquiror, as well as an expected increase in the Company’s market-share due to the penetration of the Company’s products and services in regions where the Company did not operate before. Also, the current tax law allows the deductibility of the acquisition date goodwill and fair value of net assets acquired when a non-substantive action is taken after acquisition by the Company (i.e. when the Company merges or spins off the companies acquired) and therefore the tax and accounting bases of the net assets acquired are the same as of the acquisition date.