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Business combinations | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about business combination [abstract] |
Disclosure of business combinations [text block] | Business combinations The Company made the following acquisitions from January 1, 2022, to December 31, 2024:
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
Corporate movements are described in the list of subsidiaries. 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. For December 31, 2024, December 31, 2023 and December 31, 2022, the acquired companies contributed with the following net revenue and profit to the Company'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. If the above acquisitions had occurred on January 1 st, 2024, January 1st, 2023, and January 1 st, 2022, management estimates that the consolidated net revenue and profit for the year would have been the following
|  | 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 |
Indetermining these amounts, management has assumed that the fair value adjustments, if any, determined provisionally, that arose on the date of acquisition would have been the same if the acquisition had occurred on January 1 st, 2022. The information presented above is not intended to indicate expected results in future years, being only shown for informational purposes. Goodwill Management considered that most of the acquisitions performed by Response have a purpose of increasing market share and geographical presence. The response segment usually operates with emergency services, where being close to the customers is very important for a good performance of the services. Therefore, goodwill is measured as the excess of the cost of acquisition over the acquirer's fair value of assets, liabilities and contingent liabilities acquired. The main motivation for the acquisition of the Company refer to increase market share on different geographical areas. All the acquisitions identified goodwill on the analyzed transactions. The Company understands that this amount of goodwill presented above refers mostly to the expectation of benefits arising from the increase market share that motivated the purchases. Customer relationship The Company considered that the customer relationships do not consist of relevant asset for the acquisitions because the acquiree did not present at the acquisition date contracts with customers that present a term long enough or large recurrence of services contracted by a customer that could present significant benefit to the acquirer. Most of the contracts with customers and relationship with customers refer to regional contracts with clients that are located on the geographical area of the acquiree. Aligned with the rationale presented on the section of “Brand” above, the acquirees mostly refers to small entities and have limited capabilities of retaining significant clients. The capability is improved by the acquiree from the moment that Response obtains its control, by applying the processes and skills of Ambipar Group. Workforce The Company did not identify an asset referring to workforce and work qualifications since the acquirees do not demonstrate competitive advantage on the market. The workers do not have proven specific training, needed for the rendering of the services provided by the acquirees. Also, the high turnover rates contribute for the non-significancy of the workforce on the acquisitions analyzed. Brand No asset related to brand was identified in the acquisitions since the acquirees do not disclose massively its brand name on the local media and market so it does not have expressiveness that could significantly contribute generating benefits related to this potential asset. In addition, the Company has the practice of including the Ambipar Group’s brand to all the acquirees, in order to link the new acquiree to the Ambipar Group and help it to utilize the power of Ambipar’s brand and market recognition to help it improve the operations of the acquiree. Obligation from acquisition The 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 |
Impairment tests Goodwill is classified as an asset that has an undefined useful life and must be tested annually and whenever there are indications of possible loss of value. Goodwill arising from a business combination is allocated to a CGU or group of CGUs (Cash Generating Unit), each CGU or group of CGUs being the lowest level at which goodwill is monitored for internal management purposes and not being larger than an operating segment. Goodwill related to operations in Brazil, Latin America (Other than Brazil), North America and Europe is allocated to each operating segment (see note 18). Any impairment loss is immediately recorded as a loss in the statement of income and is not subject to a subsequent reversal. The Company used the value-in-use method to carry out the impairment test. For the entire CGU, a 5-years projection period was considered, with growth in perpetuity, in addition to observing the financial budgets prepared by Management to start the projection of cash flows. Cash flows were discounted to present value through the application of the rate determined by the Weighted Average Capital Cost (WACC), which was calculated using the Capital Asset Pricing Model (CAPM) method, also considering several components of financing, debt and equity used by the Company to finance its activities. As a result of the impairment test, as of December 31, 2024, and December 31 st, 2023, and evaluating the scenario that there have been no changes in significant risk variables and the used future cash flow assumptions of the acquired businesses since the last closing of the annual Consolidated Financial Statements, no losses have been identified for the CGU in which the goodwill is allocated. The recoverable amounts of the CGUs at estimated value were its book value at the amount of R$ 3,222,425 (R$ 2,683,399 as of December 31, 2023). Management foresees that the two hypotheses of alteration are reasonably possible.

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