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v3.23.1

The fair value of the acquired assets and assumed liabilities in the business combination is presented below: (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2022 | Feb. 18, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | --- | ---
Assets |  |  |  |
Cash and cash equivalents | R$ 8,130,929 |  | R$ 7,528,820 |
Marketable securities | 418,373 |  | 346,855 |
Trade and other receivables | 4,187,756 |  | 4,039,155 |
Inventories | 8,660,891 |  | 9,654,870 |
Recoverable taxes | 1,229,272 |  | 976,133 |
Property, plant and equipment | 14,290,884 |  | 13,040,862 | R$ 12,215,580
Intangible assets | 6,434,610 |  | 6,149,814 | 5,220,102
Total | 57,854,447 |  | 55,903,387 |
Liabilities |  |  |  |
Trade accounts payable | 12,735,628 |  | 11,701,996 |
Loans and borrowings | 3,879,874 |  | 3,203,068 |
Lease liability | 3,044,934 |  | 2,479,246 | R$ 2,536,681
Taxes payable | 522,846 |  | 454,038 |
Payroll, related charges and employee profit sharing | 720,799 |  | 900,394 |
Provision for tax, civil and labor risks (1) | 867,294 |  | 959,132 |
Employee benefits | 64,367 |  | 54,354 |
Deferred income taxes | 111,463 |  | R$ 23,710 |
Goodwill | R$ 114,904 |  |  |
Mogiana alimentos sa [Member] |  |  |  |
Assets |  |  |  |
Cash and cash equivalents |  | R$ 938 |  |
Marketable securities |  | 29,824 |  |
Trade and other receivables |  | 59,758 |  |
Inventories |  | 54,517 |  |
Recoverable taxes |  | 27,748 |  |
Property, plant and equipment |  | 139,042 |  |
Intangible assets |  | 206,553 |  |
Other current and non-current assets |  | 5,486 |  |
Total |  | 523,866 |  |
Liabilities |  |  |  |
Trade accounts payable |  | 55,919 |  |
Loans and borrowings |  | 22,688 |  |
Lease liability |  | 10,168 |  |
Taxes payable |  | 11,487 |  |
Payroll, related charges and employee profit sharing |  | 6,296 |  |
Provision for tax, civil and labor risks (1) |  | 34,976 |  |
Employee benefits |  | 2,081 |  |
Deferred income taxes |  | 815 |  |
Other current and non-current liabilities |  | 16,932 |  |
Total |  | 161,362 |  |
Net assets acquired |  | 362,504 |  |
Fair value of consideration transferred |  | 477,408 |  |
Goodwill |  | R$ 114,904 |  |

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