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Intangible Assets and Goodwill (Tables)
 12 Months Ended
Dec. 31, 2023
Intangible Assets and Goodwill  
Schedule of intangible assets and goodwill




December 31, 2023



December 31, 2022


Weighted average depreciation rate


Cost



Accumulated depreciation



Net book value



Cost



Accumulated depreciation



Net book value


Software

20%


336,687



(221,986

)


114,701



263,432



(182,711

)


80,721


Customer Portfolio

8%


1,198,455



(475,803

)


722,652



1,201,074



(377,891

)


823,183


Trademarks

5%


633,154



(140,025

)


493,129



631,582



(112,967

)


518,615


Trade Agreement

8%


243,114



(49,049

)


194,065



247,622



(28,795

)


218,827


Platform content production

33%


178,033



(121,932

)


56,101



123,251



(74,881

)


48,370


Other Intangible assets

33%


11,236



(5,029

)


6,207



39,423



(32,142

)


7,281


In progress

0%


6,845



-



6,845



18,958



-



18,958


Goodwill

0%


3,713,863



-


3,713,863



3,711,721



-



3,711,721





6,321,387


(1,013,824

)


5,307,563


6,237,063


(809,387

)


5,427,676


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

96,045



922,105



546,358



243,495



24,294



7,282



3,991



3,694,798



5,538,368


Additions

12,881



-



-


-



62,722



17



14,967



-


90,587


Additions through business combinations (note 5)

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

80,721



823,183



518,615



218,827



48,370



7,281



18,958



3,711,721



5,427,676


Additions

18,872



-



-


-



48,599



-



37,821



-



105,292


Additions through business combinations (note 5)

-



1,844



1,823



-



-


-


-



2,142



5,809


Disposals

(450

)


-



-



-



-



(1,071

)


-



-



(1,521

)

Amortization

(34,376

)


(102,375

)


(27,309

)


(24,762

)


(40,868

)


(3

)


-


-



(229,693

)

Transfers

49,934



-



-



-



-



-



(49,934

)


-



-


As of December 31, 2023

114,701


722,652


493,129



194,065



56,101



6,207



6,845



3,713,863


5,307,563


Schedule of goodwill allocated to each CGU

December 31, 2023



December 31, 2022


Content and Edtech Platform

3,676,176



3,674,034


Digital Platform (i)

37,687



37,687



3,713,863



3,711,721



(i) Considers the goodwill of R$ 10,728 on the acquisition of the entity Livro Fácil Ltda., merged into Somos Sistemas de Ensino on September 30, 2023, as mentioned in note 1.2(b).
Schedule of key assumptions used for value-in-use calculations





2023






2022



Content and EdTech Platform



Digital Platform



Content and EdTech Platform



Digital Platform


Growth rate - %

17.0

 %


5.4

 %


13.7

 %


12.5

 %

Discount rate - %

13.2

 %


13.2

 %


12.1

 %


12.1

 %

Growth rate (%) in perpetuity

5.2

 %


5.2

 %


4.7

 %


4.7

 %

Years projected

8



8



8



8