XML 35 R16.htm IDEA: XBRL DOCUMENT v3.25.2
Property, plant and equipment
 12 Months Ended
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
BuildingsFacilitiesMachinery and
equipment		IT equipmentFurniture and
fixtures		VehiclesLeasehold
improvements		Works in
progress		VesselsAircraftTotal
Cost
Opening balance59,212 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)
Additions2,753 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 adjustment8,381 729 74,890 3,134 1,550 67,485 1,832 699 235 1 158,936 
Balance52,365 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)
Transfers14,607 (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)
Cost52,365 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
BuildingsFacilitiesMachinery and equipmentIT equipmentFurniture and fixturesVehiclesLeasehold improvementsWorks in progressVesselsAircraftTotal
Cost
Opening balance26,816 422 240,261 18,746 10,209 327,681 41,466 40,685 32,233 73,614 812,133 
Transfers15,420 212 28,337 2,038 1,080 40,023 1,211 (45,642)17,155 5,763 65,597 
Additions18,555 624 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)
Balance59,212 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-offs278 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 adjustment443 — (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)
Cost59,212 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:
AssetsUseful life (in
years)		Annual
weighted
average rate (%)
Aircrafts1010.00
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 rate11.8 
Terminal value growth rate3.8 
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.