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v3.25.2

Basis of measurement (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Basis of measurement |
Schedule of financial information for NCI that are material to the Group |
Summarized statement of financial position |  | Ambipar Response Espírito Santo S.A. |  | Ambipar Response Dracares Apoio Marítimo e Portuario S/A. |  | Ambipar Flyone Serviço Aereo Especializado, Comércio e Serviço |  | RG Response S.A. |  | Ambipar Response Tank Cleaning S/A |  | JM Serviços Integrados S.A. |  | Ambipar Response Marine S/A |  | Ambipar Response Industrial Services S/A
|  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024
Current assets |  | 157,034 |  |  | 37,071 |  |  | 67,557 |  |  | 7,072 |  |  | 34,155 |  |  | 25,967 |  |  | 7,307 |  |  | 22,186 |
Current liabilities |  | (149,863) |  |  | (26,273) |  |  | (85,007) |  |  | (3,398) |  |  | (10,074) |  |  | (27,489) |  |  | (5,571) |  |  | (12,652) |
Current net assets |  | 7,171 |  |  | 10,798 |  |  | (17,450) |  |  | 3,674 |  |  | 24,081 |  |  | (1,522) |  |  | 1,736 |  |  | 9,534 |
Non-current assets |  | 262,628 |  |  | 93,831 |  |  | 204,891 |  |  | 9,849 |  |  | 146,741 |  |  | 47,482 |  |  | 8,847 |  |  | 6,554 |
Non-current liabilities |  | (158,188) |  |  | (15,942) |  |  | (55,909) |  |  | (5,150) |  |  | (39,979) |  |  | (25,464) |  |  | (253) |  |  | (1,502) |
Non-current net assets |  | 104,440 |  |  | 77,889 |  |  | 148,982 |  |  | 4,699 |  |  | 106,762 |  |  | 22,018 |  |  | 8,594 |  |  | 5,052 |
Net assets |  | 111,611 |  |  | 88,687 |  |  | 131,532 |  |  | 8,373 |  |  | 130,843 |  |  | 20,496 |  |  | 10,330 |  |  | 14,586 |
Net assets controlling |  | 111,611 |  |  | 88,687 |  |  | 131,532 |  |  | 8,373 |  |  | 130,843 |  |  | 20,496 |  |  | 10,330 |  |  | 14,586 |
Net assets nom-controlling |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Accumulated NCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Others adjustment from non-controlling |  | 6,618 |  |  | 18,307 |  |  | 16,511 |  |  | 678 |  |  | 20,622 |  |  | 209 |  |  | (703) |  |  | 4,229 |
Accumulated NCI adjusted |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summarized statement of financial position |  | Ambipar Response Espírito Santo S.A. |  | Ambipar Response Dracares Apoio Marítimo e Portuario S/A. |  | Ambipar Flyone Serviço Aereo Especializado, Comércio e Serviço |  | RG Response S.A. |  | Ambipar Response Tank Cleaning S/A |  | JM Serviços Integrados S.A. |  | Ambipar Response Marine S/A |  | Ambipar Response Industrial Services S/A
Revenue |  | 359,946 |  |  | 101,136 |  |  | 206,147 |  |  | 13,873 |  |  | 74,800 |  |  | 69,414 |  |  | 1,265 |  |  | 77,763 |
Cost of services rendered |  | (303,359) |  |  | (78,354) |  |  | (129,042) |  |  | (11,076) |  |  | (62,515) |  |  | (61,906) |  |  | (13,303) |  |  | (60,175) |
Gross profit |  | 56,587 |  |  | 22,782 |  |  | 77,105 |  |  | 2,797 |  |  | 12,285 |  |  | 7,508 |  |  | (12,038) |  |  | 17,588 |
Selling, general and administrative expenses |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other expense |  | 667 |  |  | 15,140 |  |  | 74 |  |  | 360 |  |  | 53,590 |  |  | 214 |  |  | 631 |  |  | — |
Operating expenses |  | 667 |  |  | 15,140 |  |  | 74 |  |  | 360 |  |  | 53,590 |  |  | 214 |  |  | 631 |  |  | — |
Operating profit |  | 57,254 |  |  | 37,922 |  |  | 77,179 |  |  | 3,157 |  |  | 65,875 |  |  | 7,722 |  |  | (11,407) |  |  | 17,588 |
Finance costs |  | (30,681) |  |  | (2,297) |  |  | (11,077) |  |  | (526) |  |  | (1,540) |  |  | (5,623) |  |  | (253) |  |  | (226) |
Finance income |  | 1,368 |  |  | 3,481 |  |  | 924 |  |  | 26 |  |  | 368 |  |  | 1,460 |  |  | 175 |  |  | 21 |
Net finance costs |  | (29,313) |  |  | 1,184 |  |  | (10,153) |  |  | (500) |  |  | (1,172) |  |  | (4,163) |  |  | (78) |  |  | (205) |
Profit before tax |  | 27,941 |  |  | 39,106 |  |  | 67,026 |  |  | 2,657 |  |  | 64,703 |  |  | 3,559 |  |  | (11,485) |  |  | 17,383 |
Income tax and social contribution |  | (9,693) |  |  | (7,858) |  |  | (21,910) |  |  | (477) |  |  | (8,584) |  |  | 4,204 |  |  | (623) |  |  | (5,876) |
Profit for the year |  | 18,248 |  |  | 31,248 |  |  | 45,116 |  |  | 2,180 |  |  | 56,119 |  |  | 7,763 |  |  | (12,108) |  |  | 11,507 |
Profit for the year controlling |  | 10,834 |  |  | 15,936 |  |  | 23,009 |  |  | 1,285 |  |  | 28,622 |  |  | 5,434 |  |  | (12,808) |  |  | 5,869 |
Profit for the year non-controlling |  | 7,414 |  |  | 15,312 |  |  | 22,107 |  |  | 895 |  |  | 27,497 |  |  | 2,329 |  |  | 700 |  |  | 5,638 |
Interest attributable to non-controlling shareholders |  | 30.00 | % |  | 49.00 | % |  | 49.00 | % |  | 49.00 | % |  | 49.00 | % |  | 30.00 | % |  | 10.00 | % |  | 49.00 | %
(*) The information on Ambipar Response ES S.A. in this table is consolidated and have their subsidiaries shown in the table at note 1.1.
(Continued)
Summarized statement of financial position |  |  |  | Ambipar Response Industrial Services Canada |  | Unidroid Robotica Do Brasil Ltda |  | Ambipar Response Maritime Services PDA S.A. |  | Smr Socorro Médico e Resgate Ltda |  | Ssmr Saude Ocupacional Ltda. Epp |  | Ssr Serviços De Seguranca e Resgate Ltda Epp |  | Total
|  |  |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024 |  | December 31, 2024
Current assets |  |  |  | 152,654 |  |  | 6,683 |  |  | 2,136 |  |  | 9,464 |  |  | 6,510 |  |  | 3,449 |  |  | 539,245 |
Current liabilities |  |  |  | (83,555) |  |  | (3,063) |  |  | (1,179) |  |  | (7,875) |  |  | (9,855) |  |  | (5,318) |  |  | (431,172) |
Current net assets |  |  |  | 69,099 |  |  | 3,620 |  |  | 957 |  |  | 1,589 |  |  | (3,345) |  |  | (1,869) |  |  | 108,073 |
Non-current assets |  |  |  | 458,866 |  |  | 787 |  |  | 2,122 |  |  | 31,186 |  |  | 25,299 |  |  | 12,462 |  |  | 1,311,545 |
Non-current liabilities |  |  |  | (100,483) |  |  | (240) |  |  | (110) |  |  | (20,445) |  |  | (14,536) |  |  | (10,732) |  |  | (448,933) |
Non-current net assets |  |  |  | 358,383 |  |  | 547 |  |  | 2,012 |  |  | 10,741 |  |  | 10,763 |  |  | 1,730 |  |  | 862,612 |
Net assets |  |  |  | 427,482 |  |  | 4,167 |  |  | 2,969 |  |  | 12,330 |  |  | 7,418 |  |  | (139) |  |  | 970,685 |
Net assets controlling |  |  |  | 427,482 |  |  | 4,167 |  |  | 2,969 |  |  | 12,330 |  |  | 7,418 |  |  | (139) |  |  | 970,685 |
Net assets nom-controlling |  |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Accumulated NCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 283,738 |
Others adjustment from non-controlling |  |  |  | 15,867 |  |  | 907 |  |  | 320 |  |  | (18) |  |  | (51) |  |  | (306) |  |  | 83,189 |
Accumulated NCI adjusted |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 366,927 |
Summarized statement of financial position |  |  |  | Ambipar Response Industrial Services Canada |  | Unidroid Robotica Do Brasil Ltda |  | Ambipar Response Maritime Services PDA S.A. |  | Smr Socorro Médico e Resgate Ltda |  | Ssmr Saude Ocupacional Ltda. Epp |  | Ssr Serviços De Seguranca e Resgate Ltda Epp |  | Total
Revenue |  |  |  | 204,713 |  |  | 5,963 |  |  | 5,050 |  |  | 79,587 |  |  | 45,721 |  |  | 24,277 |  |  | 1,269,655 |
Cost of services rendered |  |  |  | (210,241) |  |  | (3,651) |  |  | (3,720) |  |  | (74,663) |  |  | (43,154) |  |  | (23,752) |  |  | (1,078,911) |
Gross profit |  |  |  | (5,528) |  |  | 2,312 |  |  | 1,330 |  |  | 4,924 |  |  | 2,567 |  |  | 525 |  |  | 190,744 |
Selling, general and administrative expenses |  |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other expense |  |  |  | 3,899 |  |  | — |  |  | 15 |  |  | — |  |  | — |  |  | — |  |  | 74,590 |
Operating expenses |  |  |  | 3,899 |  |  | — |  |  | 15 |  |  | — |  |  | — |  |  | — |  |  | 74,590 |
Operating profit |  |  |  | (1,629) |  |  | 2,312 |  |  | 1,345 |  |  | 4,924 |  |  | 2,567 |  |  | 525 |  |  | 265,334 |
Finance costs |  |  |  | (7,640) |  |  | (56) |  |  | (42) |  |  | (1,498) |  |  | (2,088) |  |  | (1,376) |  |  | (64,923) |
Finance income |  |  |  | — |  |  | 14 |  |  | 47 |  |  | 111 |  |  | 4 |  |  | 12 |  |  | 8,011 |
Net finance costs |  |  |  | (7,640) |  |  | (42) |  |  | 5 |  |  | (1,387) |  |  | (2,084) |  |  | (1,364) |  |  | (56,912) |
Profit before tax |  |  |  | (9,269) |  |  | 2,270 |  |  | 1,350 |  |  | 3,537 |  |  | 483 |  |  | (839) |  |  | 208,422 |
Income tax and social contribution |  |  |  | (3,768) |  |  | (62) |  |  | (301) |  |  | (2,553) |  |  | (1,152) |  |  | (28) |  |  | (58,681) |
Profit for the year |  |  |  | (13,037) |  |  | 2,208 |  |  | 1,049 |  |  | 702 |  |  | (669) |  |  | (867) |  |  | 149,741 |
Profit for the year controlling |  |  |  | (9,123) |  |  | 1,126 |  |  | 629 |  |  | 689 |  |  | (468) |  |  | (607) |  |  | 70,427 |
Profit for the year non-controlling |  |  |  | (3,914) |  |  | 1,082 |  |  | 420 |  |  | 295 |  |  | (201) |  |  | (260) |  |  | 79,314 |
Interest attributable to non-controlling shareholders |  |  |  | 30.02 | % |  | 49.00 | % |  | 40.00 | % |  | 30.00 | % |  | 30.00 | % |  | 30.00 | % |  |
(*) The information on Ambipar Response ES S.A. in this table is consolidated and have their subsidiaries shown in the table at note 1.1
Schedule of interest rate risk | December 31, 2024
|  | (Consolidated) scenarios
Index risk |  | Base |  | Probable |  | Possible |  | Remote
CDI - Interest earning bank deposits |  | 220,781 |  |  | 27,046 |  |  | 33,808 |  |  | 40,569 |
CDI – Loans |  | (990,144) |  |  | (121,293) |  |  | (151,616) |  |  | (181,940) |
CDI – Debentures |  | (463,895) |  |  | (56,827) |  |  | (71,034) |  |  | (85,241) |
Net exposure |  | (1,233,258) |  |  | (151,074) |  |  | (188,842) |  |  | (226,612) |
▪December 31, 2023
|  | (Consolidated) scenarios
Index risk |  | Base |  | Probable |  | Possible |  | Remote
CDI - Interest earning bank deposits |  | 132,072 |  |  | 15,518 |  |  | 19,398 |  |  | 23,277 |
CDI - Loans and Financing |  | (701,902) |  |  | (82,473) |  |  | (103,091) |  |  | (123,710) |
CDI – Debentures |  | (545,750) |  |  | (64,126) |  |  | (80,158) |  |  | (96,189) |
Net exposure |  | (1,115,580) |  |  | (131,081) |  |  | (163,851) |  |  | (196,622) |
Schedule of non-derivative financial liabilities per maturity intervals, corresponding to balance sheets' remaining period until contract maturity date |
|  | <1 year |  | 1–2 years |  | 2–5 years |  | >5 years |  | Total
December 31, 2024 |  |  |  |  |  |  |  |  |  |
Loans and financing |  | 212,105 |  |  | 692,678 |  |  | 77,413 |  |  | 7,948 |  |  | 990,144 |
Loans and financing (interest) |  | 21,423 |  |  | 69,960 |  |  | 7,819 |  |  | 803 |  |  | 100,005 |
Debentures |  | 84,072 |  |  | 187,860 |  |  | 191,963 |  |  | — |  |  | 463,895 |
Lease liabilities |  | 105,419 |  |  | 183,267 |  |  | 131,850 |  |  | — |  |  | 420,536 |
Suppliers and other accounts payable |  | 266,441 |  |  | 9,672 |  |  | — |  |  | — |  |  | 276,113 |
|  | 689,460 |  |  | 1,143,437 |  |  | 409,045 |  |  | 8,751 |  |  | 2,250,693 |
December 31, 2023 |  |  |  |  |  |  |  |  |  |
Loans and financing |  | 84,369 |  |  | 140,566 |  |  | 476,967 |  |  | — |  |  | 701,902 |
Loans and financing (interest) |  | 9,534 |  |  | 15,884 |  |  | 53,897 |  |  | — |  |  | 79,315 |
Debentures |  | 79,677 |  |  | 116,518 |  |  | 349,555 |  |  | — |  |  | 545,750 |
Lease liabilities |  | 24,892 |  |  | 29,344 |  |  | 8,248 |  |  | — |  |  | 62,484 |
Suppliers and other accounts payable |  | 219,256 |  |  | 13,551 |  |  | — |  |  | — |  |  | 232,807 |
|  | 417,728 |  |  | 315,863 |  |  | 888,667 |  |  | — |  |  | 1,622,258 |
(*) In order, the amounts above refers to agreement nominal amount, however, they not represent of Financial and accounting position as financial statement
Schedule of financial leverage ratio |
Consolidated financial information |  | December 31, 2024 |  | December 31, 2023
Loans and financing and debentures |  | 1,454,039 |  |  | 1,247,652 |
Less: cash and cash equivalents |  | (358,434) |  |  | (423,266) |
Net bank loans and financing |  | 1,095,605 |  |  | 824,386 |
Total shareholders' equity |  | 1,816,497 |  |  | 1,356,797 |
Total capital |  | 2,912,102 |  |  | 2,181,183 |
Leverage ratio |  | 37.6 | % |  | 37.8 | %
Schedule of financial instruments by category |
December 31, 2024 |  |  |  |  |  |
|  |  |  | Consolidated
|  | Fair value level |  | Book value |  | Market value
Amortized cost (category): |  |  |  |  |  |
Financial assets |  |  |  |  |  |
Cash and banks |  | Level 1 |  | 137,653 |  |  | 137,653 |
Interest earning bank deposits - immediate liquidity |  | Level 1 |  | 220,781 |  |  | 220,781 |
Trade and other receivables, net |  | Level 1 |  | 1,105,934 |  |  | 1,105,934 |
Related parties |  | Level 2 |  | 377,020 |  |  | 377,020 |
Financial liabilities |  |  |  |  |  |
Loans and leases liabilities |  | Level 2 |  | 990,144 |  |  | 990,144 |
Debentures |  | Level 2 |  | 463,895 |  |  | 463,895 |
Trade and other payables |  | Level 1 |  | 218,219 |  |  | 218,219 |
Obligations from acquisition of investment |  | Level 2 |  | 109,175 |  |  | 109,175 |
Related parties |  | Level 2 |  | 1,351,097 |  |  | 1,351,097 |
Lease liabilities |  | Level 2 |  | 304,097 |  |  | 304,097 |
December 31, 2023 |  |  |  |  |  |
|  |  |  | Consolidated
|  | Fair value level |  | Book value |  | Market value
Amortized cost (category): |  |  |  |  |  |
Financial assets |  |  |  |  |  |
Cash and banks |  | Level 1 |  | 291,194 |  |  | 291,194 |
Interest earning bank deposits - immediate liquidity |  | Level 1 |  | 132,072 |  |  | 132,072 |
Accounts receivable |  | Level 1 |  | 803,523 |  |  | 803,523 |
Related parties |  | Amortized cost – Level 2 |  | 29,322 |  |  | 29,322 |
Financial liabilities |  |  |  |  |  |
Loans and leases liabilities |  | Level 2 |  | 701,902 |  |  | 701,902 |
Debentures |  | Level 2 |  | 545,750 |  |  | 545,750 |
Suppliers |  | Level 1 |  | 184,618 |  |  | 184,618 |
Obligations from acquisition of investment |  | Level 2 |  | 352,751 |  |  | 352,751 |
Related parties |  | Level 2 |  | 620,842 |  |  | 620,842 |
Lease liabilities |  | Level 2 |  | 57,480 |  |  | 57,480 |

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