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Shareholders' equity | 12 Months Ended
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Dec. 31, 2024
Disclosure of classes of share capital [abstract] |
Shareholders' equity | Shareholders' equity In the context of the Consolidated Financial Statements, the accounts comprising equity (capital, capital reserve, income reserve, equity adjustments, among others) usually are not significant. Therefore, the statements of changes in equity of this Consolidated financial information include only two items named equity attributed to controlling interests and noncontrolling interests. 17.1.Share Capital Authorized capital Share capital on December 31, 2024 and December 31, 2023 was R$1,443,108,000, represented by 55,429,851 common shares, having no nominal value and there were no changes in the years ended at December 31, 2024.
|  | December 31, 2024 |  | December 31, 2023
|  | Quantity |  | R$ (whole numbers) |  | Quantity |  | R$ (whole numbers)
Initial balance |  | 55,429,851 |  |  | 1,443,108,000 |  |  | 261,920,439 |  |  | 261,920,439 |
Issuance new shares |  | — |  |  | — |  |  | 177,977,323 |  |  | 263,004,000 |
Capital reduction - transaction with HPX Corp, pursuant to the terms of the Business Combination | — |  |  | — |  |  | (439,897,762) |  |  | (524,924,439) |
Ambipar Participações e Empreendimentos S.A. |  | — |  |  | — |  |  | 39,234,746 |  |  | 841,029,236 |
PIPE investors |  | — |  |  | — |  |  | 13,323,800 |  |  | 555,892,823 |
HPX Corp. |  | — |  |  | — |  |  | 1,916,100 |  |  | 6,333,076 |
Others Investors |  | — |  |  | — |  |  | 955,205 |  |  | 39,852,865 |
Final balance |  | 55,429,851 |  |  | 1,443,108,000 |  |  | 55,429,851 |  |  | 1,443,108,000 |
Transaction with HPX On March 3, 2023, the Company completed the transaction with HPX Corp, pursuant to the terms of the Business Combination Agreement entered into on July 5, 2022 by the Company, together with its subsidiaries, Emergência Participações, Ambipar Emergency Response and Ambipar Merger Sub. As a result, Emergência Participações became a wholly owned subsidiary of Ambipar Emergency Response. Ambipar Emergency Response (AMBI) is classified as a foreign private issuer, emerging growth company and non-accelerated filer with shares listed on the New York Stock Exchange (NYSE American). The completion of the Transaction involved a capital contribution of R$906.8 million equivalent to US$174.2 million in AMBI, of which: (i) R$48.1 million equivalent to US$9.2 million from the HPX trust account , (ii) R$595.9 million equivalent to US$114.5 million from private investors in the PIPE (Private Investment in Public Equity) structure, (iii) capitalization of R$262.8 million equivalent to US$50.5 million loan that the Emergency had with the Company. As a result, the Company now holds a 70.8% stake in AMBI after the conclusion of the SPAC process. Accounting impacts a) Stock listing expense The Transaction is not within the scope of IFRS 3 - Business Combination since HPX was a special purpose entity for the acquisition of businesses and did not meet the definition of business by the standard, thus being accounted for in accordance with the standard IFRS 2 – Share-Based Payment. According to this rule, AMBI recognized a single non-cash expense of R$ 100.9 million equivalents to US$ 19.4 million as a listing expense (Listing Expenses), based on the difference between the value of the AMBI shares issued to HPX shareholders and the fair value of HPX's identifiable net assets. This expense represents the implicit incurred cost of listing AMBI on the NYSE American.
|  | R$
Cost of shares issued to HPX shareholders (1) |  | 146,741 |
Fair value of Earn-out shares for Ambipar Holding (2) |  | (44,240) |
Adjusted cost of shares issued to HPX shareholders |  | 102,501 |
HPX Assets |  | 48,083 |
HPX Liabilities |  | (49,676) |
HPX net assets on 3/3/2023 |  | (1,593) |
Stock listing expense |  | 100,909 |
1) Considering the amount of US$9.89 per share on 02/28/23, date of the EGM approving the transaction and exchange of R$5.2037; 2) Fair value estimated based on a Monte Carlo simulation model. b) Transaction costs The Company incurred extraordinary expenses of R$18,913 referring to legal, financial, and listing advisors. c) Earn-out As part of the Transaction, the Company is entitled to an additional 11,000,000 AMBI shares, to be issued in 2 tranches of 5,500,000 each in case certain objectives are achieved (“Earn-out”). The first tranche will be granted if the AMBI quotation exceeds US$17.0 per share during any 20 trading sessions out of 30 consecutive trading sessions. The second tranche will be granted if the AMBI quotation exceeds US$20.0 per share during any 20 trading sessions out of 30 consecutive trading sessions. If these objectives are not achieved by March 3, 2026, the Earn-out not awarded will be cancelled. Earn-out is within the scope of IAS 32/IFRS 9 and was classified as a passive derivative financial instrument of AMBI. The subsequent measurement of fair value has been recognized in the equity transaction account in the Company's shareholders' equity. Earn out fair value is calculated according to a Monte Carlo simulation model at each measurement date, using typical inputs equity markets volatility, the price of AMBI shares and time to expiration. As the pricing inputs vary quarterly, so does the earn out fair value Company reorganization. In 2021, the Company did a reorganization and had 100% of the capital stock of which held the control of investees: Ambipar Holding USA, Ambipar Holding Canada, Ambipar Holding UK, Ambipar Holding Ireland and Inversiones Disal which were part of the group and resulted in an impact of $326,056 in the Company’s equity. 17.2.Profit reserves Legal reserve The legal reserve is set up annually by the allocation of 5% of net income for the year and may not exceed 20% of the Company's capital. The purpose of the legal reserve is to guarantee that the capital is paid up and it is used solely to offset losses and increase capital. Unrealized profit reserve The unrealized profit reserve is represented by undistributed profits, due to equity in earnings not realized in its investees. 17.3. Earnings per share As a result of the corporate reorganization of Ambipar Participações e Empreendimentos S.A. that occurred in 2020, the Company presents these Consolidated Financial Statements considering Ambipar Emergency Response as the ultimate parent company of the Group Response since January 1, 2021. The weighted average of the shares used to calculate the earnings per share represents the movement of the shares of Ambipar Emergency Response in the respective exercises. Basic Basic earnings per share are calculated by dividing the income attributable to the Company’s shareholders by the weighted average number of shares issued during the year, excluding those shares bought by the Company and held as treasury shares. Any dividends of preferred shares and any premiums paid upon the issue of preferred shares during the year are deducted from the income attributed to the parent company’s shareholders.
Earnings per share |  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Earnings per share operations attributable to shareholders of the parent company before deductions |  | 58,759 |  |  | 17,176 |  |  | 187,875 |
Number of ordinary shares (basic) |  | 55,429,851 |  |  | 89,844,949 |  |  | 261,920,439 |
Basic earnings per share (in Reais) |  | 1.06006 |  |  | 0.19117 |  |  | 0.71730 |
Diluted Diluted EPS is calculated by adjusting the earnings and number of shares for the effects of dilutive options and other dilutive potential ordinary shares. The effects of anti-dilutive potential ordinary shares are ignored in calculating diluted EPS. The company has 16,179,990 warrant shares, potential common shares in circulation, so the diluted basic profit is as follows:
Earnings per share |  | December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Earnings per share operations attributable to shareholders of the parent company before deductions |  | 58,759 |  |  | 17,176 |  |  | 187,875 |
Number of ordinary shares (diluted) |  | 71,609,841 |  |  | 103,328,274 |  |  | 261,920,439 |
Diluted earnings per share (in Reais) |  | 0.82054 |  |  | 0.16623 |  |  | 0.71730 |
17.4. Accumulated translation adjustment It substantially refers to exchange variation on foreign investees and goodwill paid on the acquisition of businesses in other countries, whose functional currencies are different from the Company and its subsidiaries. 17.5. Capital transaction On June 28, 2021, Emergência Participações S.A. acquired 100% of the shares of Inversiones Disal Emergencias S.A. (“Inversiones Disal Emergencia”). Inversiones Disal Emergencia is a holding company with a direct interest of 50% on Suatrans Chile S.A. and, after this transaction, the total interest of Ambipar Emergency Response on Suatrans Chile S.A. is 100%.
|  | Response
|  | Inversiones Disal Emergencia
Assets and liabilities acquired at fair value (*) |  |
Cash and cash equivalents |  | 1,005 |
Other assets |  | 25,650 |
Other liabilities |  | (323) |
Total identifiable net assets |  | 26,332 |
Total amount of consideration transferred |  | 144,430 |
(-) Cash acquired |  | (1,005) |
(-) Assumed value of the obligation to pay |  | — |
Cash paid, net of cash received/receivable |  | 143,425 |
Determination of goodwill (*) |  |
Total amount of consideration, net |  | 144,430 |
Total identifiable net assets |  | (26,332) |
Goodwill paid on expected future profitability |  | 118,098 |
Date of additional acquisition |  | 06/28/2021
Company that acquired control |  | Emergência Participações S.A.
Value of acquisition |  | US$ 26,185 (thousand)
Percentage acquired |  | 100 | %

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- Definition The entire disclosure for share capital, reserves and other equity interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard -URIDate 2024-03-27 + Details
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