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SEGMENT INFORMATION | 12 Months Ended
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Dec. 31, 2022
Segment Information |
SEGMENT INFORMATION |
| 25. | SEGMENT INFORMATION
The operating segments are reported consistently with the management reports provided to the main strategic and operational decision makers for assessing the performance of each segment and allocation of resources. The operating segments information is prepared considering three reportable segments, being: Brazil, International and Other Segments. The operating segments include the sales of all distribution channels and are subdivided according to the nature of the products, for which the characteristics are described below:
| » | Poultry: production and sale of whole poultry and in-natura cuts.
| » | Pork and others: production and sale of in-natura cuts.
| » | Processed: production and sale of processed food, frozen and processed products derived from poultry, pork and beef, margarine, vegetables and soybean-based products.
| » | Other sales: sale of flour for food service and others.
Other segments are comprised of commercialization and development of animal nutrition ingredients, human nutrition, plant nutrition (fertilizers), healthcare (health and wellness), pet food, as well as commercialization of agricultural products. The items not allocated to the segments are presented as Corporate and refer to relevant events not attributable to the operating segments. The net sales by nature for each reportable operating segment is set forth below:
Schedule of operating income for each operating segment |  |  |  |  |  |
Net sales |  | 12.31.22 |  | 12.31.21 |  | 12.31.20
Brazil |  |  |  |  |  |
In-natura |  | 5,976,960 |  | 6,002,585 |  | 5,014,250
Poultry |  | 4,576,600 |  | 4,544,724 |  | 3,738,560
Pork and other |  | 1,400,360 |  | 1,457,861 |  | 1,275,690
Processed |  | 20,878,697 |  | 18,729,686 |  | 15,944,162
Other sales |  | 142,131 |  | 76,618 |  | 26,707
|  | 26,997,788 |  | 24,808,889 |  | 20,985,119
International |  |  |  |  |  |
In-natura |  | 20,044,710 |  | 18,212,688 |  | 14,570,620
Poultry |  | 18,110,329 |  | 15,818,512 |  | 12,246,499
Pork and other |  | 1,934,381 |  | 2,394,176 |  | 2,324,121
Processed |  | 3,679,233 |  | 2,955,431 |  | 2,366,204
Other sales |  | 379,192 |  | 346,585 |  | 303,370
|  | 24,103,135 |  | 21,514,704 |  | 17,240,194
Other segments |  | 2,704,105 |  | 2,019,712 |  | 1,244,387
|  | 53,805,028 |  | 48,343,305 |  | 39,469,700
The income (loss) before financial results for each segment and for Corporate is set forth below:
Schedule of operating income for each operating segment |  |  |  |  |  |
|  | 12.31.22 |  | 12.31.21 |  | 12.31.20
Brazil |  | (352,138) |  | 1,583,899 |  | 2,081,150
International |  | 403,661 |  | 942,006 |  | 1,100,212
Other segments |  | 440,062 |  | 393,477 |  | 197,233
Sub total |  | 491,585 |  | 2,919,382 |  | 3,378,595
Corporate |  | (627,874) |  | 90,405 |  | (327,366)
|  | (136,289) |  | 3,009,787 |  | 3,051,229
The composition of the main effects not allocated to the operating segments and presented as Corporate is set forth below:
Schedule of composition of the main effects not allocated to the operating segments |  |  |  |  |  |
Corporate |  | 12.31.22 |  | 12.31.21 |  | 12.31.20
Investigations involving the Company (note 1.3) |  | (588,774) |  | (9,003) |  | (28,004)
Reversal/(provision) for tax and civil contingencies |  | (50,397) |  | 30,587 |  | (109,088)
Expenses COVID-19 (1) |  | (1,224) |  | (74,482) |  | (81,562)
Gains (losses) with demobilization |  | 1,398 |  | (6,814) |  | (16,494)
Results with sale and disposal of fixed assets |  | 3,582 |  | 65,884 |  | (28,178)
Result in the sale of investments |  | - |  | 76,148 |  | (62,006)
Arbitration reversal |  | - |  | - |  | 14,520
Results with disposal of businesses |  | - |  | - |  | (29,471)
Other |  | 7,541 |  | 8,085 |  | 12,917
|  | (627,874) |  | 90,405 |  | (327,366)
| (1) | Mainly comprised of donations in Brazil, consultants and expenses with health and safety, which are not associated with the business segments.
No customer individually or in aggregate (economic group) accounted for more than 5% of net sales for the years ended December 31, 2022, 2021 and 2020. The goodwill arising from business combinations and the intangible assets with indefinite useful life (trademarks) were allocated to the reportable operating segments, considering the economic benefits generated by such intangible assets. The allocation of these intangible assets is presented below:
Schedule of goodwill and intangible assets arising from business combination |  |  |  |  |  |  |  |  |  |  |
| Goodwill |  | Trademarks |  | Total
| 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21
Brazil | 1,151,498 |  | 1,151,498 |  | 982,478 |  | 982,478 |  | 2,133,976 |  | 2,133,976
International | 1,865,390 |  | 1,813,986 |  | 423,846 |  | 275,982 |  | 2,289,236 |  | 2,089,968
Other segments | 457,215 |  | 459,699 |  | 474,875 |  | 474,875 |  | 932,090 |  | 934,574
| 3,474,103 |  | 3,425,183 |  | 1,881,199 |  | 1,733,335 |  | 5,355,302 |  | 5,158,518
Information related to total assets by reportable segment is not disclosed, as it is not included in the set of information made available to the Company’s management, which makes investment decisions and determine allocation of resources based on information about the consolidated assets.

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