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Business combinations (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about business combination [abstract] |
Schedule of interest acquired |
Base date |  | Target Company |  | Surname |  | Interest acquired (%)
January 2022 |  | Ambipar Response Dracares Apoio Marítimo e Portuário S/A. |  | Dracares |  | 51
January 2022 |  | Ambipar Flyone Serviço Aéreo Especializado, Comércio e Serviço S/A. |  | Flyone |  | 51
January 2022 |  | RG Response S.A. |  | RG Response |  | 51
February 2022 |  | Ambipar Response Emergency Services Canada F Inc. |  | First Response |  | 100
June 2022 |  | Ambipar Response Analytical S/A. |  | Bioenv |  | 51
July 2022 |  | Ambipar Response Fauna e Flora Ltda |  | CTA |  | 100
July 2022 |  | Ambipar Response Emergency Services Canada G Inc. |  | Graham |  | 100
July 2022 |  | Ambipar Response Tank Cleaning S/A |  | C-Tank |  | 51
August 2022 |  | Ambipar Response Canada Inc. |  | Ridgeline |  | 100
November 2022 |  | Witt O´Briens LLC |  | Witt O'Brien's |  | 100
April 2023 |  | Ambipar Response Marine S/A |  | Girassol |  | 80
April 2023 |  | Ambipar Response Industrial Services S/A |  | Plimsoll |  | 51
April 2023 |  | Ambipar Response Environmental Consulting Offshore S/A |  | Ekman |  | 60
April 2023 |  | DFA Contracting Ltd |  | DFA |  | 100
July 2023 |  | Ambipar Response Remediation S.A. |  | Solução Ambiental |  | 51
October 2023 |  | Ambipar Response Maritime Services PDA S.A. |  | Zenith |  | 60
October 2023 |  | 1653395 Alberta Ltd ("165 AB") |  | Alberta Ltd |  | 100
October 2023 |  | Ambipar Response Emergency Medical Services R S.A. |  | SMR |  | 70
October 2023 |  | Ambipar Response Emergency Medical Services H S.A. |  | SSMR |  | 70
October 2023 |  | Ambipar Response Emergency Medical Services S S.A. |  | SSR |  | 70
December 2023 |  | Ambipar Response Industrial Robot S.A. |  | Unidroid |  | 51
Schedule of assets and liabilities acquired at fair value | December 31, 2023:
Assets and liabilities acquired at fair value (*) |  | Girassol |  | Ekman |  | Plimsoll |  | DFA |  | Solução Ambiental |  | Zenith |  | Industrial Robot |  | SMR |  | SSMR |  | SSR |  | Alberta Ltd |  | Total
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | 1,526 |  |  | 2,924 |  |  | 8,420 |  |  | 9,597 |  |  | 1,953 |  |  | 473 |  |  | 1,020 |  |  | 3,240 |  |  | 793 |  |  | 882 |  |  | 680 |  |  | 31,508 |
Trade and other receivables |  | 1,501 |  |  | 425 |  |  | 4,664 |  |  | 13,474 |  |  | 9,023 |  |  | 492 |  |  | — |  |  | 6,705 |  |  | 1,481 |  |  | 1,153 |  |  | 58,285 |  |  | 97,203 |
Inventories |  | 50 |  |  | — |  |  | — |  |  | — |  |  | 8,965 |  |  | — |  |  | 1,789 |  |  | 912 |  |  | 126 |  |  | 270 |  |  | 6,248 |  |  | 18,360 |
Other assets |  | 112 |  |  | 7 |  |  | 753 |  |  | 517 |  |  | 5,437 |  |  | 427 |  |  | 234 |  |  | 355 |  |  | 112 |  |  | 1,535 |  |  | 39,705 |  |  | 49,194 |
Non-Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other assets |  | 943 |  |  | — |  |  | — |  |  | — |  |  | 103 |  |  | 114 |  |  | 1,501 |  |  | 4,985 |  |  | 548 |  |  | 440 |  |  | 166,887 |  |  | 175,521 |
Property, Plant and Equipment |  | 3,425 |  |  | 490 |  |  | 1,894 |  |  | 9,096 |  |  | 29,210 |  |  | 1,075 |  |  | 89 |  |  | 7,766 |  |  | 7,138 |  |  | 6,453 |  |  | 28,024 |  |  | 94,660 |
Intangible assets |  | 25 |  |  | 8 |  |  | — |  |  | — |  |  | 94 |  |  | 369 |  |  | — |  |  | 16 |  |  | — |  |  | 11 |  |  | — |  |  | 523 |
Goodwill |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 213,123 |  |  | 213,123 |
Separately Identified Intangibles |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 900 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 900 |
Added Value of Fixed Assets |  | — |  |  | — |  |  | — |  |  | 2,699 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,699 |
Assets and liabilities acquired at fair value (*) |  | Girassol |  | Ekman |  | Plimsoll |  | DFA |  | Solução Ambiental |  | Zenith |  | Industrial Robot |  | SMR |  | SSMR |  | SSR |  | Alberta Ltd |  | Total
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | (122) |  |  | — |  |  | (1,677) |  |  | (1,371) |  |  | (1,534) |  |  | (59) |  |  | (7) |  |  | (1,742) |  |  | (179) |  |  | (218) |  |  | (62,309) |  |  | (69,218) |
Loans and Financing |  | (47) |  |  | — |  |  | (525) |  |  | — |  |  | (6,279) |  |  | — |  |  | — |  |  | (635) |  |  | (848) |  |  | (1,431) |  |  | — |  |  | (9,765) |
Employee benefits |  | (950) |  |  | (2) |  |  | (924) |  |  | — |  |  | (979) |  |  | (396) |  |  | — |  |  | (4,245) |  |  | (1,272) |  |  | (749) |  |  | 30 |  |  | (9,487) |
Current income tax payable |  | (160) |  |  | (290) |  |  | (3,283) |  |  | — |  |  | (2,511) |  |  | (134) |  |  | — |  |  | (2,629) |  |  | (594) |  |  | (384) |  |  | (9,263) |  |  | (19,248) |
Other liabilities |  | (450) |  |  | (1,332) |  |  | (5,581) |  |  | (16) |  |  | (17,445) |  |  | (20) |  |  | (11) |  |  | (1,155) |  |  | (2) |  |  | (143) |  |  | (63,898) |  |  | (90,053) |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and Financing |  | — |  |  | — |  |  | — |  |  | (1,258) |  |  | (4,723) |  |  | (229) |  |  | — |  |  | (370) |  |  | — |  |  | (4,752) |  |  | (7,799) |  |  | (19,131) |
Other liabilities |  | (55) |  |  | — |  |  | — |  |  | (11,081) |  |  | (99) |  |  | (49) |  |  | (2,731) |  |  | (1,515) |  |  | (5) |  |  | (2,363) |  |  | (73,236) |  |  | (91,134) |
(-) Deferred taxes on Added Value |  | — |  |  | — |  |  | — |  |  | (918) |  |  | — |  |  | — |  |  | (306) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,224) |
Attributable to the non-controlling Shareholders of the Company |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,278) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1,278) |
Total identifiable net assets |  | 5,798 |  |  | 2,230 |  |  | 3,741 |  |  | 20,739 |  |  | 19,937 |  |  | 2,063 |  |  | 2,478 |  |  | 11,688 |  |  | 7,298 |  |  | 704 |  |  | 296,477 |  |  | 373,153 |
Total amount of the consideration transferred |  | 10,345 |  |  | 6,170 |  |  | 29,357 |  |  | 52,084 |  |  | 55,601 |  |  | 1,009 |  |  | 4,500 |  |  | 45,243 |  |  | 6,770 |  |  | 15,766 |  |  | 506,759 |  |  | 733,604 |
(-) Cash acquired |  | (1,526) |  |  | (2,924) |  |  | (8,420) |  |  | (9,597) |  |  | (1,953) |  |  | (473) |  |  | (1,020) |  |  | (3,240) |  |  | (793) |  |  | (882) |  |  | (680) |  |  | (31,508) |
(-) Assumed amount of the obligation to pay |  | (5,173) |  |  | (4,134) |  |  | (14,679) |  |  | (17,166) |  |  | (34,286) |  |  | (673) |  |  | (3,000) |  |  | (45,243) |  |  | (6,770) |  |  | (15,766) |  |  | (138,316) |  |  | (285,206) |
Cash paid, net of cash received |  | 3,646 |  |  | (888) |  |  | 6,258 |  |  | 25,321 |  |  | 19,362 |  |  | (137) |  |  | 480 |  |  | (3,240) |  |  | (793) |  |  | (882) |  |  | 367,763 |  |  | 416,890 |
Primary |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,500 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,500 |
Secondary |  | 10,345 |  |  | 6,170 |  |  | 29,357 |  |  | 52,084 |  |  | 55,601 |  |  | 1,009 |  |  | 3,000 |  |  | 45,243 |  |  | 6,770 |  |  | 15,766 |  |  | 138,499 |  |  | 363,844 |
Non-cash value |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 368,260 |  |  | 368,260 |
Total amount of consideration transferred |  | 10,345 |  |  | 6,170 |  |  | 29,357 |  |  | 52,084 |  |  | 55,601 |  |  | 1,009 |  |  | 4,500 |  |  | 45,243 |  |  | 6,770 |  |  | 15,766 |  |  | 506,759 |  |  | 733,604 |
Primary |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Secondary |  | (5,173) |  |  | (4,134) |  |  | (14,679) |  |  | (17,166) |  |  | (34,286) |  |  | (673) |  |  | (3,000) |  |  | (45,243) |  |  | (6,770) |  |  | (15,766) |  |  | (138,316) |  |  | (285,206) |
Non-cash value |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
(-) Assumed value of the obligation to pay |  | (5,173) |  |  | (4,134) |  |  | (14,679) |  |  | (17,166) |  |  | (34,286) |  |  | (673) |  |  | (3,000) |  |  | (45,243) |  |  | (6,770) |  |  | (15,766) |  |  | (138,316) |  |  | (285,206) |
Determining goodwill (*) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total amount of the consideration transferred, Net |  | 10,345 |  |  | 6,170 |  |  | 29,357 |  |  | 52,084 |  |  | 55,601 |  |  | 1,009 |  |  | 4,500 |  |  | 45,243 |  |  | 6,770 |  |  | 15,766 |  |  | 506,759 |  |  | 733,604 |
Total amount of identifiable net liabilities |  | (4,638) |  |  | (1,338) |  |  | (1,908) |  |  | (20,739) |  |  | (10,167) |  |  | (1,238) |  |  | (1,264) |  |  | (8,182) |  |  | (5,109) |  |  | (493) |  |  | (296,476) |  |  | (351,552) |
Goodwill paid resulting from expected future profitability |  | 5,707 |  |  | 4,832 |  |  | 27,449 |  |  | 31,345 |  |  | 45,434 |  |  | (229) |  |  | 3,236 |  |  | 37,061 |  |  | 1,661 |  |  | 15,273 |  |  | 210,283 |  |  | 382,052 |
Date of acquisition |  | 03/21/2023 |  | 04/14/2023 |  | 04/26/2023 |  | 04/27/2023 |  | 07/10/2023 |  | 10/04/2023 |  | 12/20/2023 |  | 10/13/2023 |  | 10/13/2023 |  | 10/13/2023 |  | 09/30/2023 |  |
Control start month |  | 04/2023 |  | 04/2023 |  | 04/2023 |  | 04/2023 |  | 07/2023 |  | 10/2023 |  | 12/2023 |  | 10/2023 |  | 10/2023 |  | 10/2023 |  | 10/2023 |  |
Assets and liabilities acquired at fair value (*) |  | Girassol |  | Ekman |  | Plimsoll |  | DFA |  | Solução Ambiental |  | Zenith |  | Industrial Robot |  | SMR |  | SSMR |  | SSR |  | Alberta Ltd |  | Total
Company that acquired control |  | Ambipar Response Dracares Apoio Marítimo e Portuário Ltda |  | Ambipar Response Espírito Santo S.A. |  | Ambipar Tank Cleaning S/A |  | Ambipar Holding Canadá Inc. |  | Ambipar Response Espírito Santo S.A. |  | Ambipar Response Marine S/A |  | Ambipar Tank Cleaning S/A |  | Emergência Participações S.A. |  | Emergência Participações S.A. |  | Emergência Participações S.A. |  | Ambipar Response Industrial Services Canada |  |
Acquisition Value |  | R$ | 10,345 |  |  | R$ | 6,170 |  |  | R$ | 29,357 |  |  | CAD | 14,135 |  |  | R$ | 55,601 |  |  | R$ | 1,009 |  |  | R$ | 4,500 |  |  | R$ | 45,243 |  |  | R$ | 6,770 |  |  | R$ | 15,766 |  |  | CAD 138,755 |  |
Percentage acquired |  | 80 | % |  | 60 | % |  | 51 | % |  | 100 | % |  | 51 | % |  | 60 | % |  | 51 | % |  | 70 | % |  | 70 | % |  | 70 | % |  | 70 | % |  |
(*) On the acquisition date, although the Company assesses the base date of the initial balance sheet of the acquirees for the purpose of determining the allocation of the purchase price and goodwill (negative goodwill). These acquisitions have an interim report. The goodwill for expected future profitability in 2023 was R$ 382,052 (R$ 508,174 in 2022). (**) In 2023, the Company spent R$ 47,131 (R$ 1,090,040 in 2022) on acquisitions of companies, as mentioned in the cash flow statement, in investment activities, from business combinations with third parties.
Schedule of acquired companies contributed with the net revenue and profit to the Group's results |
|  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
|  | Net Revenue |  | Profit for the year |  | Net Revenue |  | Profit for the year |  | Net Revenue |  | Profit for the year
First Response Inc |  | — |  |  | — |  |  | — |  |  | — |  |  | 106,978 |  |  | 38,159 |
Dracares Apoio Marítimo e Portuário Ltda. and MB Transportes Aquaviários Ltda |  | — |  |  | — |  |  | — |  |  | — |  |  | 61,430 |  |  | 10,479 |
Flyone Serviço Aéreo Especializado, Comércio e Serviço Ltda |  | — |  |  | — |  |  | — |  |  | — |  |  | 55,900 |  |  | 2,750 |
RG Consultoria Técnica Ambiental S.A. and RG Consultoria Técnica Ambiental Brasil Ltda |  | — |  |  | — |  |  | — |  |  | — |  |  | 9,314 |  |  | 1,596 |
Ambipar Response Analytical S/A. |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,021 |  |  | 693 |
Ambipar Response Fauna e Flora Ltda. |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,080 |  |  | (5,775) |
Graham Utility Hydrovac Services |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,209 |  |  | 211 |
Ambipar Response Tank Cleaning S/A |  | — |  |  | — |  |  | — |  |  | — |  |  | 60,484 |  |  | 43,059 |
Ridgeline Canada Inc. |  | — |  |  | — |  |  | — |  |  | — |  |  | 45,468 |  |  | 6,647 |
Witt O´Briens LLC |  | — |  |  | — |  |  | — |  |  | — |  |  | 168,461 |  |  | 18,342 |
Ambipar Response Marine S/A |  | — |  |  | — |  |  | 12,968 |  |  | 4,263 |  |  | — |  |  | — |
Ambipar Response Industrial Services S/A |  | — |  |  | — |  |  | 51,637 |  |  | 4,120 |  |  | — |  |  | — |
Ambipar Response Environmental Consulting Offshore |  | — |  |  | — |  |  | 4,955 |  |  | 402 |  |  | — |  |  | — |
DFA Contracting Ltd |  | — |  |  | — |  |  | 35,485 |  |  | 3,765 |  |  | — |  |  | — |
Ambipar Response Remediation S.A. |  | — |  |  | — |  |  | — |  |  | (2) |  |  | — |  |  | — |
Ambipar Response Remediation Ltda |  | — |  |  | — |  |  | 24,442 |  |  | 6,689 |  |  | — |  |  | — |
RMC2 Soluções Ambientais Ltda |  | — |  |  | — |  |  | 7,351 |  |  | (1,456) |  |  | — |  |  | — |
Zenith Maritima Eireli |  | — |  |  | — |  |  | 823 |  |  | 293 |  |  | — |  |  | — |
Unidroid Robotica do Brasi Ltda |  | — |  |  | — |  |  | — |  |  | (160) |  |  | — |  |  | — |
Alberta Ltd |  | — |  |  | — |  |  | — |  |  | (13) |  |  | — |  |  | — |
Bulldog Energy Group |  | — |  |  | — |  |  | 58,536 |  |  | 9,475 |  |  | — |  |  | — |
SMR Socorro Médico e Resgate Ltda |  | — |  |  | — |  |  | 18,085 |  |  | 702 |  |  | — |  |  | — |
SSMR Saúde Ocupacional Ltda EPP |  | — |  |  | — |  |  | 4,623 |  |  | 287 |  |  | — |  |  | — |
SSR Serviços de Segurança e Resgate Ltda EPP |  | — |  |  | — |  |  | 4,233 |  |  | 176 |  |  | — |  |  | — |
|  | — |  |  | — |  |  | 223,138 |  |  | 28,541 |  |  | 540,345 |  |  | 116,161 |
(*) see note 7.6.
Schedule of management estimation on the combined revenue and profit for the year |
|  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Net Revenue |  | 3,248,442 |  |  | 2,777,354 |  |  | 2,534,127 |
Profit for the year |  | 58,759 |  |  | 43,377 |  |  | 317,894 |
Schedule of payment schedule for obligations due to investment acquisition |
Year of maturity |  |
2025 |  | 95,413 |
2026 |  | 10,762 |
2027 |  | 3,000 |
|  | 109,175 |
Current |  | 95,413 |
Non-current |  | 13,762 |

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