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Costs and Expenses by Nature

12 Months Ended

Dec. 31, 2023

Costs and Expenses by Nature

Costs and Expenses by Nature

26. Costs and Expenses by Nature

	December 31, 2023			December 31, 2022			December 31, 2021
Raw materials and productions costs	(339,018	)		(232,826	)		(185,862	)
Salaries and payroll charges	(307,948	)		(281,894	)		(274,581	)
Depreciation and amortization	(287,779	)		(268,714	)		(211,156	)
Copyright	(96,596	)		(72,348	)		(58,885	)
Advertising and publicity	(68,194	)		(68,708	)		(77,655	)
Impairment losses on trade receivables	(55,771	)		(45,904	)		(32,726	)
Editorial costs	(40,412	)		(49,329	)		(71,705	)
Third-party services	(37,002	)		(47,667	)		(25,758	)
Other operating expenses - price adjustment (note 19 i)	(23,562	)		-			-
Consulting and advisory services	(30,617	)		(34,166	)		(23,395	)
Travel	(28,516	)		(23,577	)		(8,747	)
Rent and condominium fees	(23,943	)		(18,312	)		(17,775	)
Obsolete inventories	(22,006	)		(40,924	)		(22,117	)
Utilities, cleaning, and security	(15,760	)		(20,087	)		(25,505	)
Other operating expenses	(4,522	)		(808	)		(61	)
Taxes and contributions	(4,015	)		(1,777	)		(2,808	)
Material	(3,024	)		(6,263	)		(3,523	)
Other general and administrative expenses	(378	)		(358	)		-
Other operating income	13,699			1,828			5,615
Income from lease and sublease agreements with related parties	13,071			13,047			15,939
Reversal for tax, civil and labor risks	9,611			15,099			1,986
	(1,352,682	)		(1,183,688	)		(1,018,719	)
Cost of goods sold and services	(570,907	)		(473,135	)		(396,829	)
Commercial expenses	(246,096	)		(194,043	)		(164,439	)
General and administrative expenses	(465,523	)		(471,626	)		(430,279	)
Impairment loss on accounts receivable	(55,771	)		(45,904	)		(32,726	)
Other operating income	13,699			1,828			5,615
Other operating expenses	(28,084	)		(808	)		(61	)
	(1,352,682	)		(1,183,688	)		(1,018,719	)