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Business combinations
 12 Months Ended
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 dateTarget CompanySurnameInterest acquired (%)
January 2022Ambipar Response Dracares Apoio Marítimo e Portuário S/A.Dracares51
January 2022Ambipar Flyone Serviço Aéreo Especializado, Comércio e Serviço S/A.Flyone51
January 2022RG Response S.A.RG Response51
February 2022Ambipar Response Emergency Services Canada F Inc.First Response100
June 2022Ambipar Response Analytical S/A.Bioenv51
July 2022Ambipar Response Fauna e Flora Ltda CTA100
July 2022Ambipar Response Emergency Services Canada G Inc.Graham100
July 2022Ambipar Response Tank Cleaning S/AC-Tank51
August 2022Ambipar Response Canada Inc.Ridgeline100
November 2022Witt O´Briens LLCWitt O'Brien's100
April 2023Ambipar Response Marine S/AGirassol80
April 2023Ambipar Response Industrial Services S/APlimsoll51
April 2023Ambipar Response Environmental Consulting Offshore S/AEkman60
April 2023DFA Contracting LtdDFA100
July 2023Ambipar Response Remediation S.A.Solução Ambiental51
October 2023Ambipar Response Maritime Services PDA S.A.Zenith60
October 20231653395 Alberta Ltd ("165 AB")Alberta Ltd100
October 2023Ambipar Response Emergency Medical Services R S.A.SMR70
October 2023Ambipar Response Emergency Medical Services H S.A.SSMR70
October 2023Ambipar Response Emergency Medical Services S S.A.SSR70
December 2023Ambipar Response Industrial Robot S.A.Unidroid51
Corporate movements are described in the list of subsidiaries.
December 31, 2023:
Assets and liabilities acquired at fair value (*)GirassolEkmanPlimsollDFASolução AmbientalZenithIndustrial RobotSMRSSMRSSRAlberta LtdTotal
Current assets
Cash and cash equivalents1,526 2,924 8,420 9,597 1,953 473 1,020 3,240 793 882 680 31,508 
Trade and other receivables1,501 425 4,664 13,474 9,023 492 — 6,705 1,481 1,153 58,285 97,203 
Inventories50 — — — 8,965 — 1,789 912 126 270 6,248 18,360 
Other assets112 7 753 517 5,437 427 234 355 112 1,535 39,705 49,194 
Non-Current assets
Other assets943 — — — 103 114 1,501 4,985 548 440 166,887 175,521 
Property, Plant and Equipment3,425 490 1,894 9,096 29,210 1,075 89 7,766 7,138 6,453 28,024 94,660 
Intangible assets25 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 (*)GirassolEkmanPlimsollDFASolução AmbientalZenithIndustrial RobotSMRSSMRSSRAlberta LtdTotal
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 assets5,798 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 transferred10,345 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 received3,646 (888)6,258 25,321 19,362 (137)480 (3,240)(793)(882)367,763 416,890 
Primary— — — — — — 1,500 — — — — 1,500 
Secondary10,345 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 transferred10,345 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, Net10,345 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 profitability5,707 4,832 27,449 31,345 45,434 (229)3,236 37,061 1,661 15,273 210,283 382,052 
Date of acquisition03/21/202304/14/202304/26/202304/27/202307/10/202310/04/202312/20/202310/13/202310/13/202310/13/202309/30/2023
Control start month04/202304/202304/202304/202307/202310/202312/202310/202310/202310/202310/2023
Assets and liabilities acquired at fair value (*)GirassolEkmanPlimsollDFASolução AmbientalZenithIndustrial RobotSMRSSMRSSRAlberta LtdTotal
Company that acquired controlAmbipar Response Dracares Apoio Marítimo e Portuário LtdaAmbipar Response Espírito Santo S.A.Ambipar Tank Cleaning
S/A		Ambipar Holding Canadá Inc.Ambipar Response Espírito Santo
S.A.		Ambipar Response Marine S/AAmbipar Tank Cleaning S/AEmergência Participações S.A.Emergência Participações S.A.Emergência Participações S.A.Ambipar Response Industrial Services Canada
Acquisition ValueR$10,345 R$6,170 R$29,357 CAD14,135 R$55,601 R$1,009 R$4,500 R$45,243 R$6,770 R$15,766 
CAD 138,755
Percentage acquired80 %60 %51 %100 %51 %60 %51 %70 %70 %70 %70 %
(*)    On the acquisition date, although the Company assesses the base date of the initial balance sheet of the acquirees for the purpose of determining the allocation of the purchase price and goodwill (negative goodwill). These acquisitions have an interim report. The goodwill for expected future profitability in 2023 was R$ 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, 2024December 31, 2023December 31, 2022
Net RevenueProfit for the yearNet RevenueProfit for the yearNet RevenueProfit 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 1st, 2024, January 1st, 2023, and January 1st, 2022, management estimates that the consolidated net revenue and profit for the year would have been the following
December 31, 2024December 31, 2023December 31, 2022
Net Revenue3,248,442 2,777,354 2,534,127 
Profit for the year58,759 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 1st, 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
202595,413 
202610,762 
20273,000 
109,175 
Current95,413 
Non-current13,762 
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 31st, 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.