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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract] |
Disclosure of property, plant and equipment [text block] | Property, plant and equipment (a)Breakdown and changes Changes in property, plant and equipment are as follows:
|  | December 31, 2024
|  | Buildings |  | Facilities |  | Machinery and equipment |  | IT equipment |  | Furniture and fixtures |  | Vehicles |  | Leasehold improvements |  | Works in progress |  | Vessels |  | Aircraft |  | Total
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance |  | 59,212 |  |  | 1,665 |  |  | 584,206 |  |  | 22,340 |  |  | 11,965 |  |  | 396,779 |  |  | 43,541 |  |  | 58,355 |  |  | 54,824 |  |  | 127,212 |  |  | 1,360,099 |
Transfers |  | (17,960) |  |  | 11,795 |  |  | (69,668) |  |  | 12,403 |  |  | 1,214 |  |  | 125,780 |  |  | 1,501 |  |  | (106,960) |  |  | 9,237 |  |  | 29,189 |  |  | (3,469) |
Additions |  | 2,753 |  |  | 1,553 |  |  | 99,470 |  |  | 1,436 |  |  | 646 |  |  | 69,724 |  |  | 1,887 |  |  | 115,139 |  |  | 2,561 |  |  | 34,645 |  |  | 329,814 |
Write-offs |  | (21) |  |  | (15) |  |  | (86,873) |  |  | (221) |  |  | (96) |  |  | (128,787) |  |  | (65) |  |  | 40,535 |  |  | (229) |  |  | (10) |  |  | (175,782) |
Fair value-added value |  | — |  |  | — |  |  | 3,209 |  |  | 162 |  |  | 38 |  |  | 113 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,522 |
Foreign currency translation adjustment |  | 8,381 |  |  | 729 |  |  | 74,890 |  |  | 3,134 |  |  | 1,550 |  |  | 67,485 |  |  | 1,832 |  |  | 699 |  |  | 235 |  |  | 1 |  |  | 158,936 |
Balance |  | 52,365 |  |  | 15,727 |  |  | 605,234 |  |  | 39,254 |  |  | 15,317 |  |  | 531,094 |  |  | 48,696 |  |  | 107,768 |  |  | 66,628 |  |  | 191,037 |  |  | 1,673,120 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance |  | (19,108) |  |  | (353) |  |  | (307,235) |  |  | (15,700) |  |  | (7,252) |  |  | (186,873) |  |  | (12,377) |  |  | — |  |  | (8,452) |  |  | (15,188) |  |  | (572,538) |
Transfers |  | 14,607 |  |  | (9,789) |  |  | 79,188 |  |  | (629) |  |  | (363) |  |  | (87,164) |  |  | 842 |  |  | — |  |  | — |  |  | — |  |  | (3,308) |
Depreciation |  | (1,480) |  |  | (375) |  |  | (55,641) |  |  | (3,165) |  |  | (1,112) |  |  | (48,451) |  |  | (3,181) |  |  | — |  |  | (2,130) |  |  | (7,636) |  |  | (123,171) |
Write-offs |  | (5) |  |  | — |  |  | 32,530 |  |  | 8 |  |  | 462 |  |  | 60,152 |  |  | — |  |  | — |  |  | 66 |  |  | 4,420 |  |  | 97,633 |
Fair value-added value |  | — |  |  | — |  |  | (754) |  |  | (22) |  |  | (66) |  |  | (725) |  |  | (2) |  |  | — |  |  | (292) |  |  | (1,642) |  |  | (3,503) |
Foreign currency translation adjustment |  | (1,615) |  |  | (1,650) |  |  | (37,685) |  |  | (2,750) |  |  | (1,296) |  |  | (42,607) |  |  | (1,236) |  |  | — |  |  | (101) |  |  | — |  |  | (88,940) |
Balance |  | (7,601) |  |  | (12,167) |  |  | (289,597) |  |  | (22,258) |  |  | (9,627) |  |  | (305,668) |  |  | (15,954) |  |  | — |  |  | (10,909) |  |  | (20,046) |  |  | (693,827) |
Cost |  | 52,365 |  |  | 15,727 |  |  | 605,234 |  |  | 39,254 |  |  | 15,317 |  |  | 531,094 |  |  | 48,696 |  |  | 107,768 |  |  | 66,628 |  |  | 191,037 |  |  | 1,673,120 |
Accumulated depreciation and amortization |  | (7,601) |  |  | (12,167) |  |  | (289,597) |  |  | (22,258) |  |  | (9,627) |  |  | (305,668) |  |  | (15,954) |  |  | — |  |  | (10,909) |  |  | (20,046) |  |  | (693,827) |
|  | 44,764 |  |  | 3,560 |  |  | 315,637 |  |  | 16,996 |  |  | 5,690 |  |  | 225,426 |  |  | 32,742 |  |  | 107,768 |  |  | 55,719 |  |  | 170,991 |  |  | 979,293 |
|  | December 31, 2023
|  | Buildings |  | Facilities |  | Machinery and equipment |  | IT equipment |  | Furniture and fixtures |  | Vehicles |  | Leasehold improvements |  | Works in progress |  | Vessels |  | Aircraft |  | Total
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance |  | 26,816 |  |  | 422 |  |  | 240,261 |  |  | 18,746 |  |  | 10,209 |  |  | 327,681 |  |  | 41,466 |  |  | 40,685 |  |  | 32,233 |  |  | 73,614 |  |  | 812,133 |
Transfers |  | 15,420 |  |  | 212 |  |  | 28,337 |  |  | 2,038 |  |  | 1,080 |  |  | 40,023 |  |  | 1,211 |  |  | (45,642) |  |  | 17,155 |  |  | 5,763 |  |  | 65,597 |
Additions |  | 18,555 |  |  | 624 |  |  | 79,285 |  |  | 1,363 |  |  | 705 |  |  | 42,626 |  |  | 2,659 |  |  | 65,363 |  |  | 2,529 |  |  | 51,693 |  |  | 265,402 |
Write-offs |  | (940) |  |  | — |  |  | (7,496) |  |  | (243) |  |  | (222) |  |  | (37,689) |  |  | (1,359) |  |  | (3,882) |  |  | (86) |  |  | (3,858) |  |  | (55,775) |
Business combination (*) |  | 1,969 |  |  | 408 |  |  | 246,517 |  |  | 1,308 |  |  | 685 |  |  | 37,077 |  |  | — |  |  | 1,831 |  |  | 3,050 |  |  | — |  |  | 292,845 |
Fair value-added value |  | — |  |  | — |  |  | 1,188 |  |  | (127) |  |  | 440 |  |  | 994 |  |  | 34 |  |  | — |  |  | — |  |  | — |  |  | 2,529 |
Foreign currency translation adjustment |  | (2,608) |  |  | (1) |  |  | (3,886) |  |  | (745) |  |  | (932) |  |  | (13,933) |  |  | (470) |  |  | — |  |  | (57) |  |  | — |  |  | (22,632) |
Balance |  | 59,212 |  |  | 1,665 |  |  | 584,206 |  |  | 22,340 |  |  | 11,965 |  |  | 396,779 |  |  | 43,541 |  |  | 58,355 |  |  | 54,824 |  |  | 127,212 |  |  | 1,360,099 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening balance |  | (9,289) |  |  | (95) |  |  | (84,537) |  |  | (9,933) |  |  | (6,039) |  |  | (160,258) |  |  | (9,330) |  |  | — |  |  | (6,147) |  |  | (10,424) |  |  | (296,052) |
Transfers |  | (8,006) |  |  | (7) |  |  | (13,343) |  |  | (954) |  |  | 383 |  |  | (15,224) |  |  | (268) |  |  | — |  |  | — |  |  | (32) |  |  | (37,451) |
Depreciation |  | (2,158) |  |  | (102) |  |  | (36,876) |  |  | (4,696) |  |  | (2,319) |  |  | (26,816) |  |  | (3,434) |  |  | — |  |  | (1,288) |  |  | (4,398) |  |  | (82,087) |
Write-offs |  | 278 |  |  | 3 |  |  | 7,677 |  |  | — |  |  | 478 |  |  | 23,836 |  |  | 332 |  |  | — |  |  | 23 |  |  | 1,308 |  |  | 33,935 |
Business combination (*) |  | (376) |  |  | (152) |  |  | (178,570) |  |  | (653) |  |  | (310) |  |  | (17,384) |  |  | — |  |  | — |  |  | (769) |  |  | — |  |  | (198,214) |
Fair value-added value |  | — |  |  | — |  |  | (496) |  |  | 7 |  |  | (95) |  |  | (1,236) |  |  | (3) |  |  | — |  |  | (292) |  |  | (1,642) |  |  | (3,757) |
Foreign currency translation adjustment |  | 443 |  |  | — |  |  | (1,090) |  |  | 529 |  |  | 650 |  |  | 10,209 |  |  | 326 |  |  | — |  |  | 21 |  |  | — |  |  | 11,088 |
Balance |  | (19,108) |  |  | (353) |  |  | (307,235) |  |  | (15,700) |  |  | (7,252) |  |  | (186,873) |  |  | (12,377) |  |  | — |  |  | (8,452) |  |  | (15,188) |  |  | (572,538) |
Cost |  | 59,212 |  |  | 1,665 |  |  | 584,206 |  |  | 22,340 |  |  | 11,965 |  |  | 396,779 |  |  | 43,541 |  |  | 58,355 |  |  | 54,824 |  |  | 127,212 |  |  | 1,360,099 |
Accumulated depreciation and amortization |  | (19,108) |  |  | (353) |  |  | (307,235) |  |  | (15,700) |  |  | (7,252) |  |  | (186,873) |  |  | (12,377) |  |  | — |  |  | (8,452) |  |  | (15,188) |  |  | (572,538) |
|  | 40,104 |  |  | 1,312 |  |  | 276,971 |  |  | 6,640 |  |  | 4,713 |  |  | 209,906 |  |  | 31,164 |  |  | 58,355 |  |  | 46,372 |  |  | 112,024 |  |  | 787,561 |
(*) purchase of investees confirms informed in note 7. (b)Rates of depreciation The depreciation rates are as follows:
Assets |  | Useful life (in years) |  | Annual weighted average rate (%)
Aircrafts |  | 10 |  | 10.00
Leasehold improvements |  | 3–25 |  | 16.50
Buildings |  | 10–25 |  | 4.73
Vessels |  | 5–20 |  | 8.00
IT Equipment |  | 2–10 |  | 21.47
Facilities |  | 3–10 |  | 10.83
Machinery and equipment |  | 3–20 |  | 15.75
Machinery and equipment – fleets |  | 3–10 |  | 10.00
Furniture and fixtures |  | 3–10 |  | 13.79
Vehicles |  | 3–10 |  | 20.27
Vehicles – Fleet |  | 2–10 |  | 20.00
(c)Relevant maintenance costs The Company owns an investment in a subsidiary of the aviation industry, which performs relevant maintenance on property, plant and equipment at regular intervals during its economic useful life. These maintenances are performed to restore or maintain the original performance standards foreseen by the suppliers and represent the only alternative for the use of the asset until the end of its useful life. For such maintenance, entities stop the operations of the asset or group of assets for a certain period of time and generally incur the following main expenses: a)Main components and parts; b)Own services or services contracted from third parties for the replacement of components and parts; c)Own or outsourced services for relevant maintenance and cleaning; and d)Fixed plant costs during the maintenance period, inventory losses, etc. (d)PPE held as collateral In the period ended on December 31, 2024, the amount of R$229,260 (R$141,821 as of December 31, 2023) is represented by the property, plant, and equipment in the vehicle classes (primarily represented by trucks), machinery, appliances, and equipment, which are the guarantees of the respective financing and Lease liabilities modality. (e)Impairment Management annually reviews the net book value of assets for purposes of evaluating events or changes in economic or operating circumstances that may indicate impairment or loss of its recoverable value. This evidence is detected and the net book value exceeds recoverable value, a provision for impairment is recognized to adjust net book value to the recoverable value. The recoverable value of an asset is defined as the lower of its book value and its value in use. The value-in-use calculation is based on the discounted cash flow model, considering a single CGU that is the Group Response itself. The business growth assumptions are based on the annual budget for 2024 and the long-term projections of its subsidiaries. Estimated future cash flows were discounted at the rate equivalent to the average weighted cost of capital. The fair value measurement was categorized as a Level 3 fair value based on the inputs in the valuation technique used. The key assumptions used in the estimation of the recoverable amount are set out below. The values assigned to the key assumptions represent management’s assessment of future trends in the relevant industries and have been based on historical data from both external and internal sources.
In percent |  | %
Discount rate |  | 11.8 |
Terminal value growth rate |  | 3.8 |
The discount rate was a post‑tax measure estimated based on the historical industry average weighted‑average cost of capital. Estimated EBITDA was projected considering histories and forecasts as follows: ▪CGU’s revenues include service provision. Revenue growth was projected considering economic recovery and price increases/decreases based on inflation estimates; ▪Operating costs and expenses were projected considering the historical performance of the CGU and the trends in personnel cost readjustments and investments in the structure; and ▪Capital expenditures were estimated considering the maintenance of existing infrastructure, machinery, equipment, and vehicles for continuous operation and compliance with client contracts. For December 31, 2024, and the year ended December 31, 2023, the estimated value in use exceeded the carrying amount. (f)Leasehold improvements Leasehold improvements comprise improvements made on third party properties and are substantially related to the lease liabilities agreement for the use of properties in Nova Odessa/SP and the Ambipar Group’s headquarters in São Paulo/SP with a related company of the Company, which owns the property, for a period of five years, signed in 2021.

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