Cosan 20-F 30 Apr 19 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	CZZ
Entity Registrant Name	COSAN LTD.
Entity Central Index Key	0001402902
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Class A common shares [member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	148,343,668
Class B common shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	96,332,044

Consolidated statement of finan

Consolidated statement of financial position - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	R$ 3621798	R$ 4555177
Marketable securities	4,202,835	3,853,343
Trade receivables	1,545,643	1,277,766
Derivative financial instruments	181,815	317,763
Inventories	716,290	663,061
Receivables from related parties	44,680	30,059
Income tax receivable	279,157	312,274
Other current taxes receivable	796,199	327,410
Dividends receivable	27,320	13,466
Other financial assets		1,340,000
Other current assets	543,853	343,617
Total current assets	11,959,590	13,033,936
Trade non-current receivables	42,549	44,654
Restricted cash	115,124	225,634
Deferred tax assets	1,540,693	1,636,080
Receivables from related parties	90,390	169,755
Income tax receivable	260,330	247,996
Other non-current taxes receivables	851,492	778,820
Judicial deposits	878,807	766,107
Derivative financial instruments	2,367,042	844,450
Other non-current assets	407,915	472,753
Investments in associates	378,519	301,342
Investments in joint ventures	8,077,907	8,447,799
Property, plant and equipment	12,417,822	11,681,575
Intangible assets and goodwill	16,972,536	16,973,610
Total non-current assets	44,401,126	42,590,575
Total assets	56,360,716	55,624,511
Liabilities
Loans, borrowings and debentures	2,115,305	3,903,392
Leases	120,491	261,344
Real estate credit certificates		86,745
Derivative financial instruments	3,880	1,520
Trade payables	1,923,920	2,433,995
Employee benefits payables	339,968	291,080
Income tax payable	36,164	21,146
Other taxes payables	245,587	418,878
Dividends payable	187,415	191,478
Concessions payable	28,797	27,413
Payables to related parties	355,971	328,263
Deferred revenue	9,473	11,529
Other financial liabilities	455,702	382,702
Other current liabilities	418,145	662,835
Total current liabilities	6,240,818	9,022,320
Loans, borrowings and debentures	20,459,008	17,785,554
Leases	432,859	682,794
Preferred shareholders payable in subsidiaries	1,097,490	1,442,679
Derivative financial instruments	21,834	113,565
Other taxes payables	154,599	161,637
Provision for legal proceedings	1,363,168	1,348,157
Concessions payable	3,179,771	2,905,921
Post-employment benefits	579,870	485,459
Deferred tax liabilities	4,093,019	3,902,310
Deferred revenue	42,044	56,495
Other non-current liabilities	726,880	658,207
Total non-current liabilities	32,150,542	29,542,778
Total liabilities	38,391,360	38,565,098
Shareholders' equity
Share capital	5,328	5,328
Additional paid-in capital	3,112,274	3,245,543
Accumulated other comprehensive loss	(587,173)	(394,212)
Retained earnings	4,083,974	3,182,098
Equity attributable to:
Owners of the Company	6,614,403	6,038,757
Non-controlling interests	11,354,953	11,020,656
Total shareholders' equity	17,969,356	17,059,413
Total shareholders' equity and liabilities	R$ 56360716	R$ 55624511

Consolidated statement of profi

Consolidated statement of profit or loss and other comprehensive income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Profit or loss [abstract]
Net sales	R$ 16843933	R$ 13582463	R$ 12518139
Cost of sales	(12,119,917)	(9,232,210)	(8,317,490)
Gross profit	4,724,016	4,350,253	4,200,649
Selling expenses	(1,023,485)	(1,068,663)	(1,037,542)
General and administrative expenses	(981,834)	(935,290)	(1,000,734)
Other income (expenses), net	738,151	877,599	(116,302)
Operating expenses	(1,267,168)	(1,126,354)	(2,154,578)
Profit before equity in earnings of investees, finance results and taxes	3,456,848	3,223,899	2,046,071
Interest in earnings of associates	51,473	17,162	(4,440)
Interest in earnings of joint ventures	946,282	985,090	1,570,132
Equity in earnings of investees	997,755	1,002,252	1,565,692
Finance expense	(2,849,228)	(3,704,515)	(3,673,356)
Finance income	1,032,725	870,739	1,102,918
Foreign exchange, net	(1,555,215)	(199,777)	997,109
Derivatives	1,760,782	282,054	(1,482,447)
Finance results, net	(1,610,936)	(2,751,499)	(3,055,776)
Profit before taxes	2,843,667	1,474,652	555,987
Income tax (expenses), benefits
Current	(464,867)	(134,517)	(228,634)
Deferred	(295,620)	(293,838)	166,932
Income tax (expenses) benefits	(760,487)	(428,355)	(61,702)
Profit (loss) for the year	2,083,180	1,046,297	494,285
Loss from discontinued operation, net of tax			(35,262)
Profit for the year	2,083,180	1,046,297	459,023
Items that will never be reclassified to profit or loss
Gain on share subscription of subsidiary		9,000	6,000
Actuarial loss on defined benefit plan	(82,286)	(24,121)	(87,037)
Taxes over actuarial loss on defined benefit plan	27,977	8,201	29,988
Items that will never be reclassified to profit or loss	(54,309)	(6,920)	(51,049)
Items that are or may subsequently be reclassified to profit or loss:
Foreign currency translation effect	(161,574)	(50,085)	146,092
Gain on cash flow hedge in joint ventures	6,883	204,611	45,778
Changes in fair value of financial assets	244	3,459	(70)
Items that are or may be reclassified to profit or loss	(154,447)	157,985	191,800
Total other comprehensive (loss) income, net of tax	(208,756)	151,065	140,751
Comprehensive income - Continued operation	1,874,424	1,197,362	599,774
Comprehensive income-Discontinuing operations			(124,629)
Total comprehensive income	1,874,424	1,197,362	475,145
Total net income attributable to:
Owners of the Company	975,448	551,021	277,804
Non-controlling interests	1,107,732	495,276	181,219
Profit for the year	2,083,180	1,046,297	459,023
Total comprehensive income attributable to:
Owners of the Company	782,487	637,263	275,557
Non-controlling interests	1,091,937	560,099	199,588
Total comprehensive income	R$ 1874424	R$ 1197362	R$ 475145
Basic earnings (loss) per share from: Continuing operations	R$ 3.9967	R$ 2.0951	R$ 1.2283
Discontinuing operations	0	0	(0.1788)
Total basic earnings (loss) per share	3.9967	2.0951	1.0495
Diluted earnings (loss) per share from: Continuing operations	3.8271	2.0468	1.1577
Discontinuing operations	0	0	(0.1780)
Total diluted earnings (loss) per share	R$ 3.8271	R$ 2.0468	R$ 0.9797

Consolidated statement of chang

Consolidated statement of changes in equity - BRL (R$) R$ in Thousands	Total	Share capital [member]	Additional paid-in capital [member]	Accumulated other comprehensive income [member]	Retained earnings [member]	Equity attributable to owners of the company [member]	Non-controlling interest [member]
Beginning balance at Dec. 31, 2015	R$ 16189250	R$ 5328	R$ 4006562	R$ 478207	R$ 2380035	R$ 5913718	R$ 10275532
Net income for the year	459,023				277,804	277,804	181,219
Other comprehensive income:
Gain (loss) on cash flow hedge in joint ventures	45,778			28,746		28,746	17,032
Foreign currency translation effects	146,092			112,770		112,770	33,322
Actuarial gain (loss) on defined benefit plan	(57,049)			(22,839)		(22,839)	(34,210)
Investment property				(118,832)	118,832
Fair value of financial assets				(5,797)	5,797
Gain (loss) on share subscription of subsidiary	6,000			3,751		3,751	2,249
Change in fair value of financial assets	(70)			(46)		(46)	(24)
Total comprehensive income for the year	599,774			(2,247)	402,433	400,186	199,588
Contributions by and distributions to owners of the Company:
Share options exercised - Subsidiaries	37,327		23,684			23,684	13,643
Dividends - non-controlling interest			(8,106)			(8,106)	8,106
Dividends	(975,405)				(86,470)	(86,470)	(888,935)
Write-off of investment	(1,622,005)						(1,622,005)
Share-based payment transactions	11,621		6,949			6,949	4,672
Total contributions by and distributions to owners of the Company	(2,548,462)		22,527		(86,470)	(63,943)	(2,484,519)
Transactions with owners of the Company
Change of shareholding interest in subsidiary	1,769,187		22,502			22,502	1,746,685
Ending balance at Dec. 31, 2016	16,009,749	5,328	4,051,591	(480,454)	2,695,998	6,272,463	9,737,286
Net income for the year	1,046,297				551,021	551,021	495,276
Other comprehensive income:
Gain (loss) on cash flow hedge in joint ventures	204,611			127,994		127,994	76,617
Foreign currency translation effects	(50,085)			(42,055)		(42,055)	(8,030)
Actuarial gain (loss) on defined benefit plan	(15,920)			(7,445)		(7,445)	(8,475)
Gain (loss) on share subscription of subsidiary	9,000			5,598		5,598	3,402
Change in fair value of financial assets	3,459			2,150		2,150	1,309
Total comprehensive income for the year	1,197,362			86,242	551,021	637,263	560,099
Contributions by and distributions to owners of the Company:
Share options exercised - Subsidiaries	36,966		23,477			23,477	13,489
Capital increase in subsidiary	2,052,962						2,052,962
Dividends - non-controlling interest			(19,725)			(19,725)	19,725
Dividends	(792,145)				(64,921)	(64,921)	(727,224)
Treasury shares acquired	(704,225)		(704,225)			(704,225)
Share-based payment transactions	63,658		55,478			55,478	8,180
Total contributions by and distributions to owners of the Company	657,216		(644,995)		(64,921)	(709,916)	1,367,132
Transactions with owners of the Company
Change of shareholding interest in subsidiary	(804,914)		(161,053)			(161,053)	(643,861)
Ending balance (As issued [member]) at Dec. 31, 2017	17,059,413	5,328	3,245,543	(394,212)	3,182,098	6,038,757	11,020,656
Ending balance (Adjustment on initial application of IFRS 9 [member]) at Dec. 31, 2017	(8,688)				(3,950)	(3,950)	(4,738)
Ending balance at Dec. 31, 2017	17,059,413	5,328	3,245,543	(394,212)	3,182,098	6,038,757	11,020,656
Net income for the year	2,083,180				975,448	975,448	1,107,732
Other comprehensive income:
Gain (loss) on cash flow hedge in joint ventures	6,883			4,961		4,961	1,922
Foreign currency translation effects	(161,574)			(169,823)		(169,823)	8,249
Actuarial gain (loss) on defined benefit plan	(54,309)			(28,245)		(28,245)	(26,064)
Change in fair value of financial assets	244			146		146	98
Total comprehensive income for the year	1,874,424			(192,961)	975,448	782,487	1,091,937
Contributions by and distributions to owners of the Company:
Share options exercised - Subsidiaries	24,548		14,795			14,795	9,753
Dividends - non-controlling interest			(12,368)			(12,368)	12,368
Dividends	(425,493)				(69,622)	(69,622)	(355,871)
Business combination	7,199						7,199
Share-based payment transactions	53,618		44,122			44,122	9,496
Total contributions by and distributions to owners of the Company	(340,128)		46,549		(69,622)	(23,073)	(317,055)
Transactions with owners of the Company
Change of shareholding interest in subsidiary	(615,665)		(179,818)			(179,818)	(435,847)
Ending balance at Dec. 31, 2018	R$ 17969356	R$ 5328	R$ 3112274	R$ 587173	R$ 4083974	R$ 6614403	R$ 11354953

Consolidated statement of cash

Consolidated statement of cash flows R$ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)	Dec. 31, 2017BRL (R$)	Dec. 31, 2016BRL (R$)
Cash flows from operating activities
Profit before taxes	R$ 2843667	R$ 1474652	R$ 555987
Adjustments for:
Depreciation, amortization and impairment	2,061,344	1,938,393	1,735,332
Lease and concession	199,405	193,252	193,637
Interest in earnings of associates	(51,473)	(17,162)	4,440
Interest in earnings of joint ventures	(946,282)	(985,090)	(1,570,132)
Loss on disposals assets	684	43,068	24,006
Share-based payment	55,246	52,016	11,621
Legal proceedings provision	113,829	172,351	97,435
Indexation charges, interest and exchange, net	1,819,710	2,861,772	3,188,277
Provisions for employee benefits	184,859	166,298	150,334
Allowance for doubtful accounts	14,603	31,838	27,226
Sales of credit rights		(1,039,966)
Indemnity	(726,000)
Recovering tax credits	(338,040)
Other	(6,371)	(36,448)	(308,572)
Adjustments to reconcile profit (loss)	5,225,181	4,854,974	4,109,591
Changes in:
Trade receivables	(172,743)	(252,079)	(8,427)
Inventories	(8,784)	(40,224)	6,690
Recoverable taxes	(49,262)	(227,248)	247,628
Income tax and other tax	(589,850)	(110,944)	(143,659)
Related parties, net	(54,871)	(1,215)	13,066
Trade payables	381,849	174,248	(138,690)
Employee benefits	(160,740)	(121,540)	(127,487)
Provision for legal proceedings	(132,215)	(79,206)	(56,145)
Other financial assets	40,106	90,966	(55,000)
Judicial deposits	(76,017)	(32,224)	(29,614)
Discontinued operation			70,087
Cash received on sale of credit rights	1,340,000
Post-employment benefits	(34,904)	(30,617)	(30,262)
Concessions payable	(105,848)	(111,922)	(107,729)
Other assets and liabilities, net	(223,974)	(24,868)	(114,661)
Changes in assets and liabilities	152,747	(766,873)	(474,203)
Net cash generated by operating activities	5,377,928	4,088,101	3,635,388
Cash flows from investing activities
Capital contribution in associates	(7,517)	(15,320)	(22,802)
Non-controlling interest acquisition			(54,122)
Acquisition of subsidiary, net of cash acquired	(135,648)	(116,514)
Marketable securities, net	(148,306)	(2,331,232)	(626,279)
Restricted cash, net	111,672	(24,635)	59,162
Dividends received from associates	15,327	13,929	12,229
Dividends received from joint ventures	1,292,127	1,346,460	1,230,367
Acquisition of property, plant and equipment, intangible assets, investments and contract asset	(2,628,241)	(2,457,458)	(2,190,505)
Put option exercised paid			(186,052)
Other receivables from related parties			11,338
Discontinued operation			(13,934)
Net cash from sale of discontinued operations		(689)	1,053,768
Cash received on sale of fixed assets, and intangible assets	1,817	8,097	(189)
Net cash used in investing activities	(1,498,769)	(3,577,362)	(727,019)
Cash flows from financing activities
Loans, borrowings and debentures raised	3,761,058	6,248,712	7,527,792
Repayment of principal on loans, borrowings and debentures	(5,342,670)	(3,839,633)	(7,203,109)
Payment of interest on loans, borrowings and debentures	(1,465,666)	(1,602,034)	(1,449,181)
Payment of financial instruments derivatives	(1,097,220)	(588,144)	(1,365,065)
Receipt of financial instruments derivatives	1,384,506	313,443	991,457
Payment of principal on financing leases	(384,752)	(348,114)	(413,267)
Payment of interest on financing leases	(150,799)	(283,430)	(330,452)
Repayments of advance of real estate credits	(91,842)	(129,503)	(128,932)
Proceeds from issuing shares		2,030,212	1,979,174
Payments to redeem entity's shares	(607,932)	(780,931)
Non-controlling interest subscription	4,163	20,375	28,764
Acquisition of non-controlling interests	(268,322)	(554,045)
Dividends paid	(871,480)	(1,089,840)	(1,440,544)
Discontinued operation			(53,272)
Share options exercised	24,548	37,184	37,327
Net cash used in financing activities	(5,106,408)	(565,748)	(1,819,308)
(Decrease) increase in cash and cash equivalents	(1,227,249)	(55,009)	1,089,061
Cash and cash equivalents at beginning of year	4,555,177	4,499,588	3,505,824
Effect of exchange rate Fluctuations on cash held	293,870	110,598	(95,297)
Cash and cash equivalents at end of year	3,621,798	4,555,177	4,499,588
Income tax paid	R$ 315278	R$ 90099	R$ 83376

Consolidated statement of cas_2

Consolidated statement of cash flows (Parenthetical) R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)
Statement [LineItems]
Recovering tax credits	R$ 338040
Indexation charges, interest and exchange, net	1,819,710
Subsidiaries [member]
Statement [LineItems]
Recognition of tax assets related to	431,283
Recovering tax credits	326,987
Indexation charges, interest and exchange, net	104,296
Intangible assets, addition	128,654
Accounts payable	R$ 129038

Operations

Operations	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Operations	1 Operations Cosan Limited (“Cosan”) was incorporated in Bermuda on April 30, 2007. Cosan’s class A common shares are traded on the New York Stock Exchange, or “NYSE,” (ticker—CZZ). Mr. Rubens Ometto Silveira Mello is the ultimate controlling shareholder of Cosan. Cosan controls its subsidiaries Cosan S.A. and Cosan Logística S.A. (“Cosan Logística”) through a 60.25% and 72.50% interest, respectively. Cosan, Cosan S.A., Cosan Logística and its subsidiaries are collectively referred to as the “Company.” In November 2016, Cosan S.A. and Shell International Petroleum Company Limited (“Shell”) executed amendments to certain agreements between them to remove the fixed date call options over Raízen Energia S.A. (“Raízen Energia”) and Raízen Combustíveis (“Raízen Combustíveis”) or the “Joint Ventures,” shares exercisable in 2021 and 2026, and replace them with certain call and put options exercisable by Shell or Cosan S.A. upon the occurrence of certain events including, among others: (i) fundamental breaches of the obligations provided for in the agreements governing the Joint Venture; (ii) breach of anticorruption laws, (iii) insolvency or bankruptcy of a party, (iv) change of control, and (v) in the event of the death or disability of Cosan S.A.’s current Chairman, Mr. Rubens Ometto Silveira Mello. Moreover, Cosan S.A. and Shell agreed to renew the existing lock-up On February 23, 2017, TPG VI Fundo de Investimento em Participações (“TPG”), a shareholder of Rumo, exercised its right to exchange 11,479,987 shares issued by Rumo for shares issued by Cosan S.A. pursuant to the shareholders’ agreement entered into in 2010, subsequently added, between Cosan Logística, TPG, GIF, Cosan S.A. and the Company. Cosan S.A. and GIF agreed to settle financially the stock replacement obligation through of payment of R$ 275,780 and the shares received were valued at fair value in the amount of R$ 97,924 and recorded as capital reserve. On October 16, 2017, Shell Gas B.V., Integral Investments B.V. and Shell Brazil Holding B.V. (“Shell Brazil”) exercised their put option on the shares issued by Comgás S.A. against Cosan S.A., which transferred its 16.77% of Comgás S.A share capital to Cosan S.A and received from Cosan 17,187,937 shares issued by Cosan S.A. (4.21% share capital). On December 21, 2017, there was a sale of credit rights related to the assets recorded in the statement of financial position and also the contingent assets in the amount of R$ 1,340,000 (“purchase price”), arising from certain lawsuits, aiming at condemning the Union as a result of the fixing of sugar and alcohol prices below their cost of production. The amount was received on January 31, 2018, as shown at statement of cash flows. On March 19, 2018, the subsidiary CLE entered into an agreement with Exxon Mobil which grants the exclusive production, import, distribution and marketing rights in Brazil, Bolivia, Paraguay and Uruguay of lubricants and certain other related products under the Mobil brand until November 30, 2038. This agreement came into force on December 1, 2018. On April 19, 2018, the Company submitted to the São Paulo Stock, Commodities and Futures Exchange ( B3 S.A. – Brasil, Bolsa, Balcão Manual do Emissor Comissão de Valores Mobiliários On April 20, 2018, the General Meeting approved the merger of Brado Holding S.A., Rumo Malha Norte Holding Ltda. and Tezza Consultoria de Negócios Ltda. by “Rumo”, so that the merged companies will be extinguished and “Rumo” will succeed the merged ones. This transaction serves the interest of the parties and their shareholders, generating benefits to the parties by providing administrative efficiency and reducing operating costs. In addition, the incorporation of PGT S.A. was approved by ALL Armazéns Gerais Ltda. On April 24, 2018, Raízen Combustíveis and its subsidiary Raízen Argentina Holdings S.A.U. entered into a contract for the acquisition of Shell’s downstream business in Argentina through the acquisition of 100% of the shares issued by Shell Compañía Argentina de Petróleo S.A and Energina Compañía Argentina de Petróleo S.A. (“Shell Argentina”). The acquisition process was completed on October 1, 2018. At May 31, 2018, Cosan through its subsidiary Cosan Lubes Investments Limited (“CLI”), acquired control of the companies TTA—SAS Techniques et Technologie Appliquées (“TTA”) in France and LubrigrupoII, S.A. (“LubrigrupoII”) in Portugal, in the amount of R$ 44,235 and R$ 11,339 respectively, generating an additional goodwill in the Lubricants segment of R$ 23,618 and R$ 6,856, respectively. The transferred consideration, net of cash received, totaled R$ 33,028 and R$ 10,044, respectively. On June 30, 2018, the contingent consideration regarding the acquisition of Stanbridge Group Limited (“Stanbridge”) in November 2017 by the subsidiary Moove Lubricants Limited (“Moove Lubricants”) – previously known as “Comma Oil and Chemicals Limited,” was increased by R$ 31,726 (Note 10.2), due to the fulfillment of certain contractual conditions that resulted in an adjustment to the acquisition accounting. Additionally, part of the purchase price was allocated in “Customer Relationship” at the amount of R$ 136,499 (Note 10.2), which represents a measurement period adjustment. On August 7, 2018 BNDES approved financing in the amount of R$ 2,887,298, for the subsidiary Rumo S.A., to support investments in the concession of rail freight transportation. On December 27, 2018, the amount of R$ 799,999 was raised. At December 20, 2018, Cosan through its subsidiary CLI, acquired control of the company Commercial Lubricants, LLC (d/b/a Metrolube) (“Metrolube”) in New York, United States of America, in the preliminary amount of R$ 112,858, generating an additional goodwill in the Moove segment of R$ 67,548. The transferred consideration, net of cash received, totaled R$ 112,858. On December 21, 2018, the subsidiary CLI and CVC Fund VII (“CVC”) entered into an investment agreement in which there will be a contribution of R$ 562,000 through the issuance of new common shares representing approximately 30% of Moove’s capital. Of the total capital increase, Moove will receive R$ 434,000 on the closing of the transaction and up to approximately R$ 128,000 until 2021, if certain targets defined in the Investment Agreement are met, without any change in the ownership interest. On March 29, 2019, the transaction was concluded between CVC and CLI, with the completion of conditions precedent, including regulatory approvals, corporate restructuring and applicable bids and the amount of the R$ 434,000 was received. As announced to the market, on August 2, 2018, the Civil Police of the State of Paraná launched on July 31, 2018, the Operation “Controlled Margin,” with the objective of collecting statements and obtaining documents from employees of fuel distributors operating in Paraná, including Raízen Combustíveis, on suspicion of possible practices to control the final price of fuel sold at retailers located in that region. On the same date, search and seizure warrants were executed and three of Raízen’s employees were temporarily arrested and on August 3, 2018, the court determined the release of them. To this moment, in view of the existing information, no irregular conduct may be attributed to Raízen or its employees. No complaints were filed against any employees of Raízen, and no court order was issued determining the freeze of any assets or funds in its bank accounts. In addition, also on July 31, 2018, in connection with the so-called There was no relevant update on this topic since the disclosure of the material fact up to the year ended December 31, 2018. At the present date there is no definitive decision or material impact on the business. However, if the operations prove to be true in the future, any penalties may have an effect on the future financial position, profit or loss from operation and cash flows of Raízen Combustíveis. Regarding to the financial statements of Raízen Combustíveis, it is currently not practicable to determine whether there is any probable loss arising from a present obligation in view of a past event or a reasonable measure regarding the possible provision for contingencies on this matter in this financial information, through interest in earnings of joint ventures.

Statement of compliance

Statement of compliance	12 Months Ended
	Dec. 31, 2018
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Statement of compliance	2 Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The relevant information of the financial statements, and only them, are being evidenced and correspond to those used by management in its management. These consolidated financial statements were authorized for issue by the Board of Directors on February 15, 2019. Certain amounts of the comparative balances, in the statements of profit or loss, statements of cash flows and in the notes 4, 5, 5.1, 5.5, 5.9, 5.10, 13, 14 and 22, were reclassified to improve the disclosures in the financial statements. These reclassifications had inconsequential impacts on the Company’s financial statements.

Accounting policies

Accounting policies	12 Months Ended
	Dec. 31, 2018
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Accounting policies	3 Accounting policies Accounting policies are included in the relevant notes to the consolidated financial statements. The accounting policies below are applied throughout the financial statements. 3.1 Functional and presentation currency The consolidated financial statements are presented in Brazilian Reais. However, the functional currency of Cosan Limited is the U.S. Dollar (U.S.$). The Brazilian Real is the functional currency of Cosan S.A., Cosan Logística, its subsidiaries and joint ventures, located in Brazil, as it is the currency of the primary economic environment in which they operate, generate and expend cash. The main functional currency for the subsidiaries located outside Brazil is U.S. Dollar, Euro or the Pound Sterling. Transactions in foreign currencies are translated to the respective functional currencies of each subsidiary using the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency using the exchange rate at the reporting date. The assets and liabilities derived from foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to Brazilian Reais using the exchange rates at the reporting date. Income and expenses of foreign operations are translated to Brazilian Reais using the exchange rates at the dates of the transactions. Foreign currency translation are recognized and presented in other comprehensive income (loss) in equity. However, if the foreign operation is a non-wholly non-controlling These consolidated financial statements have been translated to the Brazilian Real using the following criteria: a) assets and liabilities have been translated using the exchange rate at the statement of financial position date; b) statement of profit or loss, comprehensive income and statement of cash flows have been translated using the monthly average exchange rate; and c) shareholders’ equity has been translated using the historical exchange rate. Translation effects have been recognized in shareholders’ equity in “Foreign currency translation effects.” The consolidated financial statements of each subsidiary included in these consolidated financial statements and equity method investments are prepared based on their respective functional currencies. For subsidiaries whose functional currency is a currency other than the Brazilian Real, asset and liability accounts are translated into the Company’s reporting currency using exchange rates in effect at the date of the statement of financial position, and income and expense items are translated using monthly average exchange rates and shareholders’ equity has been translated using the historical exchange rate. The resulting translation adjustments are reported in a separate component of shareholders’ equity, as cumulative translation adjustment. The exchange rates of the Real (R$) for the functional currencies of its subsidiaries on December 31, 2018 and 2017 are: Currency December 31, 2018 December 31, 2017 United States dollar (USD) 3,8748 3,3080 Pound Sterling (GBP) 4,9617 4,4714 Euro (EUR) 4,4390 3,9693 3.2 Use of judgments and estimates The preparation of the consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses at the end of the reporting period. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis and recognized prospectively. Information about critical judgments, assumptions and estimation uncertainties in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: i. Note 5.7 – ii. Note 5.10 – iii. Note 9 – iv. Notes 10.1 and 10.2 – v. Note 11.1 – vi. Note 13 – vii. Note 14 – viii. Note 22 – ix. Note 23 – 3.3 Changes in significant accounting policies i. IFRS 9 Financial Instruments The Company applied IFRS 9 with the initial application date of January 1, 2018, retrospectively, except as described below: • the Company has adopted the exception of not re-presenting • certain definitions were made based on the facts and circumstances existing at the date of initial application: i) determination of the business model in which a financial asset is held; ii) the designation and revocation of prior designations of certain financial assets and liabilities as measured at fair value through profit or loss; and • all hedge relationship designations in accordance with IAS 39 existing as of December 31, 2017 meet the hedging criteria in accordance with IFRS 9 as of January 1, 2018 and are therefore designated as continuing hedge relationships. The total impact on the Company’s financial position as at January 1, 2018 is as follows: Assets Trades receivables (10,932 ) Investments in joint ventures (1,340 ) Deferred tax 3,584 Equity Retained earnings 8,688 a) Classification and measurement The Company initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs, except those measured at amortized cost for financial assets that are kept within a business model with the objective of obtaining contractual cash flows that meet the ‘solely payments of principal and interest’ on the principal amount outstanding “SPPI criterion.” Under IFRS 9, debt financial instruments are subsequently measured at fair value through profit or loss, or “FVPL,” amortized cost, or fair value through other comprehensive income “FVOCI.” The classification is based on two criteria: the Company’s business model for managing the assets; and whether the instruments’ contractual cash flows represent SPPI criterion. The evaluation of the Company’s business models was carried out from the date of initial application on January 1, 2018 and retrospectively applied to financial assets that were not derecognized before January 1, 2018. The assessment of whether cash flows contractual debt instruments are solely composed of principal and interest were made based on the facts and circumstances as in the initial recognition of the assets. This category includes trade accounts receivable, cash and cash equivalents, restricted cash, receivables from related parties, other financial assets and dividends and interest on shareholders’ equity receivable. No new measurement of financial assets was carried out. b) Impairment The adoption of IFRS 9 has fundamentally changed the Company’s accounting for impairment losses for financial assets by replacing IAS 39’s incurred loss approach with a forward-looking expected credit loss (ECL) approach. The Company recognizes a provision for expected credit loss for its trade receivable. The simplified standard approach is applied and the expected credit losses for the entire life of the asset are calculated. The Company has established a provisioning matrix that is based on the historical experience of credit loss of each business segment, adjusted for specific prospective factors for the debtors and for the economic environment. The joint ventures Raízen Energia and Raízen Combustívies adopted an expected loss matrix considering the grouping of customers with similar default characteristics, by sales channel and internal rating. The impact of the adoption of the standard was a loss of R$ 2,680 (R$ 1,340 in the interest in earnings of joint ventures of Cosan S.A.). c) Hedge accounting The Company applied the changes of hedge accounting prospectively. At the date of initial application, all of the Company’s existing hedging relationships were eligible to be treated as continuing hedging relationships. Consistent with previous periods, the Company continued to designate the change in the fair value of the entire forward contract in the Company’s cash flow hedge relationships and, as such, the adoption of the hedge accounting requirements of IFRS 9 had no significant impact on the Company’s consolidated financial statements. According to IAS 39, all gains and losses arising from the Company’s cash flow hedge relationships were eligible to be subsequently reclassified to income. Therefore, after the adoption of IFRS 9, the net cash flow hedge gain or loss was presented under “Other comprehensive income not being reclassified to income.” This amendment applies only prospectively from the date of initial application of IFRS 9 and has no impact on the presentation of comparative figures. ii. IFRS 15 Revenue from Contracts with Customers The assets deriving from infrastructure concession assets during the construction period at and contracts with clients at Comgás and CLE, respectively, which were previously accounted as ‘intangible assets’ are now booked as ‘contract asset,’ presented in the statement of financial position in the ‘Other non-current assets.’ The Company has adopted the retrospective method with cumulative transitional effect. In summary, the following adjustments were made to the amounts recognized in the statement of financial position at the date of initial application: January 1, 2018 IAS 18 IFRS 12 Reclassification IFRS 15 Intangible assets 8,346 180,152 (188,498 ) — Other non-current — — 188,498 188,498 Additionally, the subsidiary CLE pays fees to the customer in order to obtain a new contract. In most cases, these payments are associated with a volume acquired by the customer and are not capitalized, being recognized as a cost of sales. On December 31, 2018, the incremental costs of obtaining a contract and costs to fulfil a contract was R$ 73,585. In 2017, such fees were recognized as selling expenses when incurred in the amount of R$ 82,941.

Segment information

Segment information	12 Months Ended
	Dec. 31, 2018
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Segment information	4 Segment information The following segment information is used by Cosan’s senior management (the “Chief Operating Decision Maker”) to assess the performance of the operating segments and to make decisions with regards to the allocation of resources. This information is prepared on a basis consistent with the accounting policies used in the preparation of the financial statements. Cosan evaluates the performance of its operating segments based on the measure of Earnings Before Interest Tax, Depreciation and Amortization (“EBITDA”). Reported segments: i. Raízen Energia: ii. Raízen Combustíveis iii. Comgás iv. Logistic v. Moove Reconciliation: i. Cosan Corporate Although, Raízen Energia and Raízen Combustíveis are equity accounted joint ventures and are no longer proportionally consolidated, senior management continues to review segment information. A reconciliation of these segments is presented in the column “Deconsolidation of joint ventures.” December 31, 2018 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistic Cosan Deconsolidated Segment Brazil Argentina Statement of profit or loss: Gross sales 21,296,564 85,793,511 4,497,337 8,695,208 4,381,188 6,988,737 9,273 (111,587,412 ) (40,128 ) 20,034,278 Domestic market (i) 16,271,074 83,350,683 4,497,337 8,695,208 4,242,819 6,689,177 9,273 (104,119,094 ) (40,128 ) 19,596,349 External market (i) 5,025,490 2,442,828 — — 138,369 299,560 — (7,468,318 ) — 437,929 Net sales 19,798,546 81,960,154 3,243,937 6,840,011 3,449,949 6,584,936 9,165 (105,002,637 ) (40,128 ) 16,843,933 Cost of sales (18,136,443 ) (78,223,747 ) (3,074,701 ) (4,901,715 ) (2,781,084 ) (4,465,634 ) (11,612 ) 99,434,891 40,128 (12,119,917 ) Gross profit 1,662,103 3,736,407 169,236 1,938,297 668,865 2,119,302 (2,448 ) (5,567,746 ) — 4,724,016 Selling expenses (768,831 ) (1,378,292 ) (128,443 ) (613,046 ) (393,317 ) (12,872 ) (4,250 ) 2,275,566 — (1,023,485 ) General and administrative expenses (664,690 ) (479,848 ) (46,400 ) (367,670 ) (132,336 ) (301,698 ) (180,130 ) 1,190,938 — (981,834 ) Other income (expenses), net 570,343 455,250 11,566 763,609 2,391 (65,302 ) 37,453 (1,037,159 ) — 738,151 Equity in earnings of associates — (9,953 ) — — (349 ) 10,179 2,125,688 9,953 (2,084,045 ) 51,473 Equity in earnings of joint ventures 22,139 1 — — — — 946,282 (22,140 ) — 946,282 Finance results (318,335 ) (445,909 ) (7,692 ) 78,773 (27,279 ) (1,208,819 ) (453,611 ) 771,936 — (1,610,936 ) Finance expense (968,066 ) (460,734 ) (12,818 ) (504,071 ) (35,157 ) (1,518,156 ) (798,507 ) 1,441,618 6,663 (2,849,228 ) Finance Income 583,546 206,718 5,686 581,181 9,928 224,531 223,748 (795,950 ) (6,663 ) 1,032,725 Foreign exchange losses, net (90,780 ) (763,008 ) (560 ) (93,780 ) (26,875 ) (668,063 ) (766,497 ) 854,348 — (1,555,215 ) Derivatives 156,965 571,115 — 95,443 24,825 752,869 887,645 (728,080 ) — 1,760,782 Income tax (expense)benefit 9,007 (443,136 ) (8,221 ) (540,995 ) (49,439 ) (268,440 ) 98,387 442,350 — (760,487 ) Profit (loss) from continuing operations 511,736 1,434,520 (9,954 ) 1,258,968 68,536 272,350 2,567,371 (1,936,302 ) (2,084,045 ) 2,083,180 Net income attributable to: Owners of the Parent 507,580 1,386,362 (9,953 ) 1,008,191 67,880 54,114 2,562,278 (1,883,989 ) (2,717,015 ) 975,448 Non-controlling 4,156 48,158 — 250,777 656 218,236 5,093 (52,314 ) 632,970 1,107,732 511,736 1,434,520 (9,953 ) 1,258,968 68,536 272,350 2,567,371 (1,936,303 ) (2,084,045 ) 2,083,180 Other select data: Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 13,549 (2,414,709 ) — 2,061,344 EBITDA 2,968,519 2,514,679 82,099 2,185,707 237,226 3,240,915 2,936,144 (5,565,297 ) (2,084,045 ) 6,515,947 Additions to PP&E, intangible and biological assets 2,573,428 258,066 136,725 531,739 47,346 1,996,746 52,410 (2,968,219 ) — 2,628,241 Reconciliation of EBITDA: Profit (loss) for the year 511,736 1,434,520 (9,954 ) 1,258,968 68,536 272,350 2,567,371 (1,936,302 ) (2,084,045 ) 2,083,180 Income tax and social contribution (9,007 ) 443,136 8,221 540,995 49,439 268,440 (98,387 ) (442,350 ) — 760,487 Finance results, net 318,335 445,909 7,692 (78,773 ) 27,279 1,208,819 453,611 (771,936 ) — 1,610,936 Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 13,549 (2,414,709 ) — 2,061,344 EBITDA 2,968,519 2,514,679 82,099 2,185,707 237,226 3,240,915 2,936,144 (5,565,297 ) (2,084,045 ) 6,515,947 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2017 Reported segments Reconciliation Raízen Raízen Comgás Moove Logistic Cosan Deconsolidated Segment Consolidated Statement of profit or loss: Gross sales 14,060,676 75,681,280 7,097,156 2,787,145 6,332,656 4,285 (89,741,956 ) (34,706 ) 16,186,536 Domestic market 7,903,059 74,080,815 7,097,156 2,730,321 6,062,622 4,285 (81,983,874 ) (34,706 ) 15,859,678 External market 6,157,617 1,600,465 — 56,824 270,034 — (7,758,082 ) — 326,858 Net sales 13,152,678 72,789,148 5,537,857 — 5,946,349 3,441 (85,941,826 ) (34,706 ) 13,582,463 Cost of sales (10,907,652 ) (68,875,292 ) (3,492,375 ) (1,545,657 ) (4,220,988 ) (7,896 ) 79,782,944 34,706 (9,232,210 ) Gross profit 2,245,026 3,913,856 2,045,482 583,865 1,725,361 (4,455 ) (6,158,882 ) — 4,350,253 Selling expenses (803,157 ) (1,345,847 ) (652,901 ) (386,705 ) (28,846 ) (211 ) 2,149,004 — (1,068,663 ) General and administrative expenses (618,064 ) (455,743 ) (344,990 ) (94,002 ) (285,409 ) (210,889 ) 1,073,807 — (935,290 ) Other income (expense), net (107,953 ) 312,187 (26,422 ) (3,679 ) (3,304 ) 911,004 (204,234 ) — 877,599 Finance results 129 (359,767 ) (225,541 ) (54,370 ) (1,665,842 ) (805,746 ) 359,638 — (2,751,499 ) Finance expense (905,213 ) (251,038 ) (623,924 ) (46,250 ) (1,900,092 ) (1,134,580 ) 1,156,251 331 (3,704,515 ) Finance income 681,362 134,904 398,758 17,805 261,661 192,845 (816,266 ) (331 ) 870,738 Foreign exchange losses, net (54,866 ) (105,513 ) (11,501 ) (7,478 ) (127,508 ) (53,290 ) 160,379 — (199,777 ) Derivatives 278,846 (138,120 ) 11,126 (18,447 ) 100,097 189,279 (140,726 ) — 282,055 Interest in earnings of associates (54,544 ) — — (7,665 ) 4,243 1,112,654 54,544 (1,092,070 ) 17,162 Interest in earnings of joint ventures — — — — — 985,090 — — 985,090 Income tax expense benefit (78,937 ) (615,806 ) (235,972 ) (20,141 ) (10,215 ) (162,027 ) 694,743 — (428,355 ) Profit (loss) from continuing operations 582,500 1,448,880 559,656 17,303 (264,012 ) 1,825,420 (2,031,380 ) (1,092,070 ) 1,046,297 Total net income attributable to: Owners of the Company 582,500 1,389,260 364,455 17,303 (79,515 ) 1,818,468 (1,971,760 ) (1,569,690 ) 551,021 Non-controlling — 59,620 195,201 — (184,497 ) 6,952 (59,620 ) 477,620 495,276 582,500 1,448,880 559,656 17,303 (264,012 ) 1,825,420 (2,031,380 ) (1,092,070 ) 1,046,297 Other selected data: Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008 ) — 1,938,393 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769 ) (1,092,070 ) 6,164,544 Additions to PP&E, intangible and biological assets 2,226,162 853,975 352,958 48,612 2,045,390 10,498 (3,080,137 ) — 2,457,458 Reconciliation of EBITDA: Profit (loss) for the year 582,500 1,448,880 559,656 17,303 (264,012 ) 1,825,420 (2,031,380 ) (1,092,070 ) 1,046,297 Income tax and social contribution 78,937 615,806 235,972 20,141 10,215 162,027 (694,743 ) — 428,355 Finance result, net (129 ) 359,767 225,541 54,370 1,665,842 805,746 (359,638 ) — 2,751,499 Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008 ) — 1,938,393 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769 ) (1,092,070 ) 6,164,544 December 31, 2016 Reported segments Reconciliation Raízen Raízen Comgás Radar Moove Logistic Cosan Deconsolidated Segment Consolidated Statement of profit or loss: Goss sales 13,887,406 70,729,562 7,022,449 — 2,530,479 5,496,948 1,176 (84,616,968 ) (38,209 ) 15,012,843 Domestic market 6,859,999 70,729,562 7,022,449 — 2,486,156 5,254,363 1,176 (77,589,561 ) (38,209 ) 14,725,935 External market 7,027,407 — — — 44,323 242,585 — (7,027,407 ) — 286,908 Net sales 13,133,737 68,143,047 5,657,246 — 1,883,674 5,014,555 873 (81,276,784 ) (38,209 ) 12,518,139 Cost of sales (9,967,530 ) (64,445,939 ) (3,174,134 ) — (1,398,751 ) (3,769,147 ) (13,667 ) 74,413,469 38,209 (8,317,490 ) Gross profit 3,166,207 3,697,108 2,483,112 — 484,923 1,245,408 (12,794 ) (6,863,315 ) — 4,200,649 Selling expenses (732,680 ) (1,303,338 ) (670,557 ) — (362,045 ) (4,649 ) (291 ) 2,036,018 — (1,037,542 ) General and administrative expenses (567,400 ) (447,762 ) (332,349 ) — (72,567 ) (342,961 ) (252,857 ) 1,015,162 — (1,000,734 ) Other income (expense), net (15,249 ) 844,257 (26,437 ) — 7,523 (539 ) (96,849 ) (829,008 ) — (116,302 ) Finance results 531,049 (584,487 ) (263,169 ) — (77,301 ) (1,673,482 ) (1,147,709 ) 53,438 105,885 (3,055,776 ) Finance expense (918,912 ) (273,874 ) (730,422 ) — (49,102 ) (1,951,393 ) (1,048,324 ) 1,192,786 105,885 (3,673,356 ) Finance income 653,670 233,453 466,646 — 4,928 302,371 328,973 (887,123 ) — 1,102,918 Foreign exchange losses, net (57,951 ) 750,939 223,943 — 47,288 76,082 649,796 (692,988 ) — 997,109 Derivatives 854,242 (1,295,005 ) (223,336 ) — (80,415 ) (100,542 ) (1,078,154 ) 440,763 — (1,482,447 ) Interest in earnings of associates (68,641 ) (310 ) — — (9,755 ) 8,381 1,066,818 68,951 (1,069,884 ) (4,440 ) Interest in earnings of joint ventures — — — — — — 1,570,132 — — 1,570,132 Income tax expense benefit (658,860 ) (673,099 ) (369,966 ) — (553 ) 34,513 310,305 1,331,959 (36,001 ) (61,702 ) Profit (loss) from continuing operations 1,654,426 1,532,369 820,634 — (29,775 ) (733,329 ) 1,436,755 (3,186,795 ) (1,000,000 ) 494,285 Profit from discontinued operation, net of tax — — — 69,261 — — (123,386 ) — 18,863 (35,262 ) Total net income attributable to: Owners of the Company 1,654,338 1,476,244 514,228 21,664 (29,775 ) (206,694 ) 1,313,369 (3,130,582 ) (1,334,988 ) 277,804 Non-controlling 88 56,125 306,406 47,597 — (526,635 ) — (56,213 ) 353,851 181,219 1,654,426 1,532,369 820,634 69,261 (29,775 ) (733,329 ) 1,313,369 (3,186,795 ) (981,137 ) 459,023 Other selected data: Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414 ) — 1,735,333 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606 ) (1,069,884 ) 5,347,096 Additions to PP&E, intangible and biological assets 2,001,509 797,009 438,366 — 41,557 1,699,226 11,356 (2,798,518 ) — 2,190,505 Reconciliation of EBITDA: Profit (loss) for the year 1,654,426 1,532,369 820,634 — (29,775 ) (733,329 ) 1,436,755 (3,186,795 ) (1,000,000 ) 494,285 Income tax and social contribution 658,860 673,099 369,966 — 553 (34,513 ) (310,305 ) (1,331,959 ) 36,001 61,702 Finance result, net (531,049 ) 584,487 263,169 — 77,301 1,673,482 1,147,709 (53,438 ) (105,885 ) 3,055,776 Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414 ) — 1,735,333 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606 ) (1,069,884 ) 5,347,096 December 31, 2018 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistic Cosan Deconsolidated Segment Brazil Argentina Statement of financial position: Cash and cash equivalents 2,437,571 864,105 490,960 602,618 206,702 143,710 2,668,768 (3,792,636 ) — 3,621,798 Marketable securities — — — 1,124,723 13,033 2,843,435 221,644 — — 4,202,835 Trade receivables 1,061,297 2,747,503 372,202 695,147 446,645 438,062 8,338 (4,181,002 ) — 1,588,192 Derivative financial instruments 1,956,616 639,976 — 368,928 29,976 892,461 1,257,492 (2,596,592 ) — 2,548,857 Inventories 3,618,573 2,078,003 1,284,087 65,259 385,901 263,386 1,744 (6,980,663 ) — 716,290 Other financial assets 516,519 — — — — — — (516,519 ) — — Other current assets 3,203,838 3,045,745 1,122,633 641,042 161,076 413,267 1,016,569 (7,372,216 ) (540,745 ) 1,691,209 Other non-current 4,141,547 3,508,485 66,117 282,572 750,088 2,693,158 1,536,566 (7,716,149 ) (1,117,633 ) 4,144,751 Investments in associates — (266 ) 266 — 13,799 44,001 13,111,569 — (12,790,850 ) 378,519 Investments in joint ventures 567,785 266 — — — — 8,077,907 (568,051 ) — 8,077,907 Biological assets 740,473 — — — — — — (740,739 ) — — Property, plant and equipment 10,912,819 2,292,355 3,182,272 — 321,746 11,916,818 179,258 (16,387,446 ) — 12,417,822 Intangible assets and goodwill 3,626,819 2,513,923 8,591 8,279,593 1,191,627 7,493,882 7,434 (6,149,333 ) — 16,972,536 Loans, borrowings and debentures (12,702,418 ) (4,665,127 ) (971,268 ) (3,651,545 ) (759,169 ) (10,594,381 ) (7,569,218 ) 18,338,813 — (22,574,313 ) Derivative financial instruments (1,223,260 ) (31,469 ) — — (3,880 ) — (21,834 ) 1,254,729 — (25,714 ) Trade payables (3,090,299 ) (1,603,481 ) (1,003,917 ) (1,012,895 ) (452,300 ) (451,637 ) (7,088 ) 5,697,697 — (1,923,920 ) Employee benefits payable (343,670 ) (73,481 ) (36,829 ) (63,520 ) (37,850 ) (207,397 ) (31,201 ) 453,980 — (339,968 ) Preferred shareholders payable in subsidiaries — — — — — — (1,097,490 ) — — (1,097,490 ) Lease — — — — — (553,350 ) — — — (553,350 ) Other current liabilities (2,448,741 ) (4,520,490 ) (624,633 ) (159,060 ) (499,759 ) (770,695 ) (849,832 ) 7,593,864 542,092 (1,737,254 ) Other non-current (1,305,251 ) (5,028,754 ) (834,456 ) (2,009,997 ) (794,110 ) (6,263,836 ) (2,187,599 ) 7,168,461 1,116,191 (10,139,351 ) Total assets (net of liabilities) allocated by segment 11,670,218 1,767,293 3,056,025 5,162,865 973,525 8,300,884 16,323,027 (16,493,536 ) (12,790,945 ) 17,969,356 Total assets 32,783,857 17,690,095 6,527,128 12,059,882 3,520,593 27,142,180 28,087,289 (57,001,080 ) (14,449,228 ) 56,360,716 Equity attributable to owners of the Company 11,632,885 1,533,603 3,056,025 4,175,508 966,465 1,661,512 16,322,616 (16,222,513 ) (16,511,698 ) 6,614,403 Non-controlling 37,333 233,690 — 987,357 7,060 6,639,372 411 (271,023 ) 3,720,753 11,354,953 Total shareholders’ equity 11,670,218 1,767,293 3,056,025 5,162,865 973,525 8,300,884 16,323,027 (16,493,536 ) (12,790,945 ) 17,969,356 December 31, 2017 Reported segments Reconciliation Statement of financial position: Raízen Raízen Comgás Moove Logistic Cosan Deconsolidated Segment Consolidated Cash and cash equivalents 2,069,357 1,221,890 1,727,521 192,115 179,909 2,455,632 (3,291,247 ) — 4,555,177 Marketable securities — — 509,544 5,439 3,153,160 185,200 — — 3,853,343 Trade receivables 688,235 2,679,114 640,682 310,006 371,718 14 (3,367,349 ) — 1,322,420 Derivative financial instruments 453,775 88,496 458,476 2,581 110,107 591,049 (542,271 ) — 1,162,213 Inventories 2,804,223 2,416,833 76,548 301,850 282,291 2,372 (5,221,056 ) — 663,061 Other financial assets 476,181 — — — — 1,340,000 (476,181 ) — 1,340,000 Other current assets 2,114,733 1,406,945 155,815 98,419 438,369 900,345 (3,521,678 ) (566,122 ) 1,026,826 Other non-current 3,373,565 1,335,986 356,962 70,055 2,770,618 1,100,740 (4,709,551 ) (1,230 ) 4,297,145 Investments in associates 348,523 — — 12,113 41,930 11,862,366 (348,523 ) (11,615,067 ) 301,342 Investments in joint ventures — — — — — 8,447,799 — — 8,447,799 Biological assets 880,668 — — — — — (880,668 ) — — Property, plant and equipment 10,753,205 2,329,858 — 270,229 11,266,278 145,068 (13,083,063 ) — 11,681,575 Intangible assets and goodwill 3,669,903 4,600,777 8,471,087 873,924 7,622,969 5,630 (8,270,680 ) — 16,973,610 Loans, borrowings and debentures (10,853,768 ) (2,741,312 ) (4,212,504 ) (589,292 ) (9,670,946 ) (7,216,204 ) 13,595,080 — (21,688,946 ) Derivative financial instruments (250,033 ) (218,888 ) — (8,293 ) — (106,792 ) 468,921 — (115,085 ) Trade payables (1,341,867 ) (2,124,538 ) (1,444,835 ) (353,474 ) (628,597 ) (7,089 ) 3,466,405 — (2,433,995 ) Real estate credit certificates — — — — (86,745 ) — — — (86,745 ) Employee benefits payable (356,155 ) (94,158 ) (59,059 ) (34,125 ) (166,864 ) (31,032 ) 450,313 — (291,080 ) Preferred shareholders payable in subsidiaries — — — — — (1,442,679 ) — — (1,442,679 ) Lease — — — — (944,138 ) — — — (944,138 ) Other current liabilities (1,412,872 ) (1,387,037 ) (358,430 ) (237,302 ) (778,049 ) (1,237,815 ) 2,799,909 567,352 (2,044,244 ) Other non-current (1,345,322 ) (4,392,359 ) (1,782,718 ) (212,710 ) (5,938,422 ) (1,663,907 ) 5,737,681 79,571 (9,518,186 ) Total assets (net of liabilities) allocated by segment 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958 ) (11,535,496 ) 17,059,413 Total assets 27,632,368 16,079,899 12,396,635 2,136,731 26,237,349 27,036,215 (43,712,267 ) (12,182,419 ) 55,624,511 Equity attributable to owners of the Company 12,073,314 4,888,966 3,688,494 701,535 2,211,005 15,330,321 (16,962,280 ) (15,892,598 ) 6,038,757 Non-controlling (963 ) 232,641 850,595 — 5,812,583 376 (231,678 ) 4,357,102 11,020,656 Total shareholders’ equity 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958 ) (11,535,496 ) 17,059,413 4.1 Net sales by segment December 31, 2018 December 31, 2017 December 31, 2016 Reported segment Raízen Energia Ethanol 8,569,437 6,550,652 6,480,409 Sugar 3,670,749 5,377,351 5,794,771 Diesel 3,314,377 — — Cogeneration 2,836,658 884,300 520,468 Gas 758,572 — — Other 648,753 340,375 338,089 19,798,546 13,152,678 13,133,737 Raízen Combustíveis Fuels 84,031,837 72,789,148 68,143,047 Other 1,172,254 — — 85,204,091 72,789,148 68,143,047 Comgás Industrial 4,411,737 3,494,396 3,640,921 Residential 986,073 849,723 793,335 Commercial 387,069 320,049 238,390 Cogeneration 315,925 229,716 216,032 Automotive 262,813 224,203 205,986 Thermogeneration — — 116,419 Construction revenue 415,753 351,193 339,025 Other 60,641 68,577 107,138 6,840,011 5,537,857 5,657,246 Moove Finished goods 3,096,658 1,876,935 1,642,899 Basic oil 317,878 220,515 219,092 Services 35,413 32,072 21,683 3,449,949 2,129,522 1,883,674 Logistic North operations 4,913,436 4,439,766 3,651,455 South operations 1,412,300 1,283,085 1,097,700 Container operations 259,200 223,498 265,400 6,584,936 5,946,349 5,014,555 Reconciliation Cosan Corporate 9,165 3,441 873 Deconsolidated of joint ventures and eliminations (105,042,765 ) (85,976,532 ) (81,314,993 ) Total 16,843,933 13,582,463 12,518,139 4.2 Information on geographical area Net sales Non-current assets December December December December December Brazil 14,729,253 12,988,974 11,837,757 3,345,639 4,009,212 Europe (i) 1,836,739 538,148 576,662 451,039 287,933 Latin America (ii) 157,287 52,932 74,746 22,866 — North America 55,549 14 7,247 107,352 — Asia and Other 65,105 2,395 21,727 — — Total 16,843,933 13,582,463 12,518,139 3,926,896 4,297,145 Main countries: i. England, France, Spain and Portugal; and ii. Argentina, Bolivia, Uruguay and Paraguay 4.3 Major Customers The majority of Rumo’s transports and port elevation is for the agricultural commodities industry, especially corn, sugar, soy and derivatives thereof. Rumo’s major clients are export companies participating in this market. In the fiscal year ended December 31, 2018, 2017 and 2016, the six major clients accounted for 48.02%, 52.5% and 51.6%, respectively. No customers or specific group represented 10% or more of net sales for the periods presented in other segments.

Financial assets and liabilitie

Financial assets and liabilities	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Financial assets and liabilities	5 Financial assets and liabilities The carrying amount of financial assets and financial liabilities are as follows: Note December 31, 2018 December 31, 2017 Assets Fair value through profit or loss Cash and cash equivalents 5.1 1,600,590 1,852,114 Marketable securities 5.2 4,202,835 3,853,343 Derivative financial instruments 5.9 2,548,857 1,162,213 8,352,282 6,867,670 Amortized cost i Cash and cash equivalents 5.1 2,021,208 — Trade receivables 5.3 1,588,192 — Restricted cash 5.2 115,124 — Receivables from related parties 5.4 135,070 — Dividends receivable 27,320 — 3,886,914 — Loans and receivables Cash and cash equivalents 5.1 — 2,703,063 Trade receivables 5.3 — 1,322,420 Restricted cash 5.2 — 225,634 Receivables from related parties 5.4 — 199,814 Other financial assets — 1,340,000 Dividends receivable — 13,466 — 5,804,397 Total 12,239,196 12,672,067 Liabilities Amortized cost Loans, borrowings and debentures 5.5 10,005,187 13,858,709 Leases 5.6 553,350 944,138 Real state credit certificates — 86,745 Trade payables 5.7 1,923,920 2,433,995 Other financial liabilities 455,702 382,702 Payables to related parties 5.4 355,971 328,263 Dividends payable 187,415 191,478 Tax installments—REFIS 12 216,984 229,745 Trade payables—Corporate operation / Agreements — 210,476 Preferred shareholders payable in subsidiaries 5.8 1,097,490 1,442,679 14,796,019 20,108,930 Fair value through profit or loss Loans, borrowings and debentures 5.5 12,569,126 7,830,237 Contingent consideration 5.8 64,969 116,542 Derivative financial instruments 5.9 25,714 115,085 12,659,809 8,061,864 27,455,828 28,170,794 i Due to the transition method chosen, comparative information has not been restated to reflect the new requirements. The effect and policy of initially applying IFRS 9 on the Company’s financial instruments is described in Note 3. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Company has transferred substantially all the risks and rewards of ownership. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The Company also derecognizes a financial liability when its terms are modified, and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. 5.1 Cash and cash equivalents Accounting policy Cash and cash equivalents comprise cash balances, call deposits and highly liquid short-term investments with maturities of three months or less from the acquisition date that are subject to an insignificant risk of changes in their fair value. December 31, 2018 December 31, 2017 Cash and bank accounts 111,410 53,525 Savings account 1,335,774 2,115,562 Financial Investments 2,174,614 2,386,090 3,621,798 4,555,177 Financial investments are composed as follows: December 31, December 31, Investment fund Repurchase agreements 1,179,503 1,474,509 Bank certificate of deposits—CDB 421,087 377,605 1,600,590 1,852,114 Bank investments Repurchase agreements — 153,461 Bank certificate of deposits—CDB 571,840 374,651 Other 2,184 5,864 574,024 533,976 2,174,614 2,386,090 The Company’s onshore financial investments are remunerated at rates around 100% of the interbank deposit certificate (“CDI”) in 2018 (100% of CDI in 2017) and offshore financial investments are remunerated at rates around 100% of Fed Funds. The sensitivity analysis on interest rate risks is in note 21. 5.2 Marketable securities and restricted cash Accounting policy Marketable securities are measured and classified at fair value through profit or loss. Restricted cash are measured and classified at amortized cost, both of them with the average maturity of government bonds between two and five years, however they can be promptly redeemed and are subject to an insignificant risk of change in value. December 31, 2018 December 31, 2017 Marketable securities Government security (i) 4,144,797 3,640,726 Bank certificate of deposit—CDB 58,038 212,617 4,202,835 3,853,343 Restricted cash Investments linked to loans 31,254 93,251 Securities pledged as collateral 83,870 132,383 115,124 225,634 i. Sovereign debt securities have stated interest connected to Special System for Settlement and Custody ( Sistema Especial de Liquidação e de Custódia 5.3 Trade receivables Accounting policy Trade receivables are recognized initially at the amount of consideration that is unconditional unless they contain significant financing components, when they are recognized at fair value. The Company holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest method. To measure the expected credit losses and trade receivables have been grouped based on shared credit risk characteristics and overdue. The provision allowance for doubtful accounts is recorded in selling expense. The expected loss rates are based on the corresponding historical credit losses experienced within this period. The historical loss rates may be adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The Company has identified the interest rate implicit in the contract to be the most relevant factor, and accordingly adjusts the historical loss rates based on expected changes in this factor. December 31, 2018 December 31, 2017 Domestic – Brazilian Reais 1,609,421 1,388,837 Export – Foreign currency 104,355 54,635 1,713,776 1,443,472 Allowance for doubtful accounts (125,584 ) (121,052 ) 1,588,192 1,322,420 Current 1,545,643 1,277,766 Non-current 42,549 44,654 The ageing of trade receivables is as follows: December 31, December 31, Not overdue 1,382,193 1,033,076 Overdue: From 1 to 30 days 116,665 160,654 From 31 to 60 days 27,649 26,881 From 61 to 90 days 20,734 64,947 More than 90 days 166,535 157,914 Allowance for doubtful accounts (125,584 ) (121,052 ) 1,588,192 1,322,420 Changes in the allowance for doubtful accounts are as follows: At January 1, 2017 (90,286 ) Provision/reversal (30,766 ) At December 31, 2017 (121,052 ) Provision/reversal (4,532 ) At December 31, 2018 (125,584 ) 5.4 Related parties Accounting policy Sales and purchases involving related parties are made at regular market prices. The outstanding balances at year-end are not guaranteed nor subject to interest, and they are settled in cash. There were no guarantees given or received regarding any accounts receivable or payable involving related parties. In the year ended December 31, 2018, the Company did not account for any impairment of trade receivable related to amounts owed by related parties. a) Receivables from and payables to related parties: December 31, 2018 December 31, 2017 Current Asset Corporate operation / Agreements Raízen Energia (i) 38,205 22,283 Raízen Combustíveis (i) 6,263 6,094 Aguassanta Participações S.A. 29 17 Other 183 1,665 44,680 30,059 Non-current Preferred shares Raízen Energia (i) 37,470 87,969 Raízen Combustíveis (i) 27,523 18,086 Janus Brasil Participações S.A — 30,423 64,993 136,478 Financial operations Rezende Barbosa (ii) 23,144 31,444 Other 2,253 1,833 25,397 33,277 Total assets 90,390 169,755 Current liabilities Corporate operations / agreements Raízen Energia (i) 215,582 198,198 Raízen Combustíveis (i) 136,779 128,189 Other 3,610 1,876 Total liabilities 355,971 328,263 i. Current and non-current assets receivable from Raízen Energia and Raízen Combustíveis are, primarily, tax credits which will be reimbursed to the Company when realized. The preferred shares are used to Raízen reimburse Cosan, with preferential dividends, when the net operating loss is consumed in Raízen. Current liabilities represent reimburse to Raízen Energia and Raízen Combustíveis related to expenses regarding legal disputes and other liabilities, generated before the formation of joint ventures, which are responsibility of Cosan S.A.. ii. The Company has receivables with Rezende Barbosa for the repayment of loans taken prior to the acquisition of the subsidiaries in 2009. These receivables are secured by Cosan S.A. shares. b) Related party transactions: December 31, 2018 December 31, 2017 December 31, 2016 Product sales Raízen Energia 304,648 411,443 416,507 Raízen Combustíveis 188,895 154,104 135,581 Other 15,117 8,381 — 508,660 573,928 552,088 Purchase of goods / inputs Raízen Energia (3,672 ) (1,347 ) (1,703 ) Raízen Combustíveis (1,205,231 ) (1,006,515 ) (817,198 ) (1,208,903 ) (1,007,862 ) (818,901 ) Discontinued operation Raízen Energia — — 57,007 — — 57,007 Shared income (expense) Raízen Energia (73,105 ) (70,914 ) (72,597 ) (73,105 ) (70,914 ) (72,597 ) Finance result Usina Santa Luiza S.A. (241 ) (378 ) (180 ) Raízen Energia 4,100 7,727 2,441 Other 2,879 3 (8 ) 6,738 7,352 2,253 Total (766,610 ) (497,496 ) (280,150 ) c) Officers’ and directors’ compensation The Company has a compensation policy approved by the Board of Directors. Compensation of the Company’s key management personnel includes salaries, non-cash December 31, 2018 December 31, 2017 December 31, 2016 Short-term benefits to officers and directors 86,810 76,976 146,469 Post-employment benefits 476 934 918 Other long-term benefits 547 664 533 Benefits from termination of employment contract 1,193 635 2,367 Stock option expense 11,423 63,658 11,621 100,449 142,867 161,908 5.5 Loans, borrowings and debentures Accounting policy Borrowings are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Borrowings are removed from the statement of financial position when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period. Financial guarantee contracts issued by the Company are initially measured at their fair values and, if not designated as at fair value through profit or loss, are subsequently measured at the higher of: i. the amount of the obligation under the contract; and ii. the amount initially recognized less, where appropriate, cumulative amortization recognized in accordance with the revenue recognition policies. Interest Description Index Annual December 31, December 31, Maturity Objective With guarantee BNDES URTJLP 9.08% 2,584,347 2,270,055 Dec-29 Expansion project Fixed 5.31% 1,055,281 1,281,416 Feb-25 Expansion project TJ462 9.87% 316,854 485,807 Oct-20 Investment Selic 8.32% 152,562 221,222 Oct-20 Investment Selic 8.49% 63,852 66,794 Jun-23 Investment TJLP 9.06% 107,731 120,573 Jun-23 Investment Selic 13.65% 3,930 4,075 Sep-20 Expansion project Fixed 3.75% 2,261 2,695 Jan-24 Expansion project IPCA 11.69% 2,211 2,840 Nov-21 Expansion project EIB U.S.$ 3.88% 89,003 127,190 Jun-20 Investment U.S.$ 2.94% 54,508 70,611 Sep-20 Investment U.S.$ + LIBOR 3.43% 115,581 138,778 May-21 Investment U.S.$ + LIBOR 3.18% 130,402 149,386 Sep-21 Investment FINEP Fixed 5.00% 93,309 93,058 Nov-22 Investment 4,771,832 5,034,500 Without guarantee Foreign loans GBP + Libor 4.22% 363,250 312,642 Dec-22 Acquisition GBP + Libor 2.43% 199,794 157,432 Nov-20 Acquisition NCE 112% of CDI 7.18% — 59,858 Dec-18 Exportation 126% of CDI 8.13% 514,817 — Dec-23 Exportation CDI + 3.50% 10.11% — 294,968 Dec-18 Exportation 125% of CDI 8.06% 646,024 644,766 Dec-23 Exportation Perpetual Notes U.S.$ 8.25% 1,961,819 1,674,847 — Acquisition Resolution 4.131 U.S.$ 4.79% 39,738 68,305 Oct-20 Working capital U.S.$ + Libor 3.75% 156,387 50,868 Feb-20 Working capital U.S.$ 2.40% — 415,762 Mar-18 Working capital U.S.$ 3.67% 292,172 — May-23 Working capital U.S.$ 4.34% 41,033 — Nov-19 Working capital U.S.$ 3.35% 209,987 — Nov-22 Working capital Senior Notes Due 2018 Fixed 9.50% — 168,052 Mar-18 Acquisition Senior Notes Due 2023 U.S.$ 5.00% 409,590 339,665 Mar-23 Acquisition Senior Notes Due 2024 U.S.$ 7.38% 3,061,566 2,570,622 Feb-24 Acquisition Senior Notes Due 2024 U.S.$ 5.95% 2,022,793 1,664,850 Sep-24 Acquisition Senior Notes Due 2025 U.S.$ 5.88% 1,997,394 — Jan-25 Acquisition Senior Notes Due 2027 U.S.$ 7.00% 2,977,721 2,530,443 Jan-27 Acquisition Trade banks CDI + 4.91% p.a. 12.14% — 98,117 Jun-18 Working capital Fixed U.S.$ 5.33% 15,499 95,040 Jun-19 Working capital Working capital CDI + 2.80% p.a. 9.88% — 391,693 Dec-18 Working capital CDI + 2.95% p.a. 10.04% — 286,463 Dec-18 Working capital CDI + 0.31% p.m. 10.93% — 1,117 Jan-18 Working capital CDI + 0.33% p.m. 11.20% — 3,345 Mar-18 Working capital 120% of CDI 7.74% 30,828 21,221 Aug-20 Working capital 120.85% of CDI 7.77% — 10,440 Sep-18 Working capital 120.75% of CDI 7.77% — 20,879 Sep-18 Working capital 125% of CDI 8.06% 5,018 — Dec-19 Working capital 122% of CDI 7.86% 15,402 — Feb-19 Working capital Bank overdrafts 125.5% of CDI 8.08% — 94 Feb-19 Working capital Prepayment U.S.$+Libor 3.81% 11,706 10,039 Apr-19 Working capital Non-convertible CDI + 2.05% p.a. 8.57% — 152,573 — Working capital CDI + 3.50% p.a. 10.11% — 1,359,125 — Working capital IGPM + 6.10% 14.61% 228,010 — May-28 Working capital IPCA + 5.10% 9.40% — 363,894 — Working capital IPCA + 5.57% 9.47% 203,613 197,923 Sep-20 Working capital IPCA + 7.14% 11.09% 305,894 293,312 Dec-20 Working capital IPCA + 7.48% 11.45% 275,014 263,701 Dec-22 Working capital IPCA + 7.36% 11.32% 90,656 86,927 Dec-25 Working capital IPCA + 5.87% 9.78% 767,638 726,827 Dec-23 Working capital IPCA + 4.33% 8.18% 414,583 396,328 Oct-24 Working capital 108 % of CDI 6.92% — 171,515 — Working capital Fixed 13.13% — 163,750 — Working capital 128 % of CDI 8.26% 501,064 499,576 Dec-25 Working capital CDI + 0.90% 7.36% 43,471 87,467 Sep-19 Working capital 17,802,481 16,654,446 Total 22,574,313 21,688,946 Current 2,115,305 3,903,392 Non-current 20,459,008 17,785,554 The Company used the annual average rate of the CDI of 6.40% and long-term interest rate (“TJLP”) of 6.98 %. Non-current December 31, 2018 December 31, 2017 13 to 24 months 2,113,502 2,087,933 25 to 36 months 1,310,790 2,188,717 37 to 48 months 1,201,227 1,334,529 49 to 60 months 2,429,146 1,051,146 61 to 72 months 5,783,465 1,762,197 73 to 84 months 2,332,961 4,914,452 85 to 96 months 475,964 429,244 Thereafter 4,811,953 4,017,336 20,459,008 17,785,554 The carrying amounts of loans, borrowings and debentures are denominated in the following currencies: December 31, 2018 December 31, 2017 Reais (R$) 8,424,373 11,312,466 Dollar (U.S.$) 13,586,897 9,906,406 Pound (GBP) 563,043 470,074 22,574,313 21,688,946 At December 31, 2018, all dated debts denominated in U.S. Dollars, in the subsidiaries, have currency risk protection through derivatives (Note 5.9). For the 5th Issuance of debentures denominated in R$ of the Comgás subsidiary, a derivative operation was carried out in which its future cash flow was protected, and the IPCA interest rate risk was changed by percentage of the CDI. Below are the movements that occurred for the year ended December 31, 2018: At January 1, 2017 18,338,497 Raised 6,248,712 Repayment of principal on loans, borrowings and debentures (3,839,633 ) Payment of interest on loans, borrowings and debentures (1,602,034 ) Interest, exchange rate and fair value 2,543,404 At December 31, 2017 21,688,946 Raised 3,761,058 Repayment of principal on loans, borrowings and debentures (5,342,670 ) Payment of interest on loans, borrowings and debentures (1,465,666 ) Interest, exchange rate and fair value 3,932,645 At December 31, 2018 22,574,313 a) Guarantees Some financing agreements with the Brazilian National Economic and Social Development Bank ( Banco Nacional de Desenvolvimento Econômico e Social b) Available credit line As of December 31, 2018, the subsidiary Rumo had available credit lines from BNDES, which were not used, in the total amount of R$ 2,108,824 (R$ 21,325 on December 31, 2017). As of December 31, 2018, the subsidiary Cosan S.A. had available credit lines from financial institutions AA, which were not used, in the total amount of R$ 501,000 (R$ 501,000 on December 31, 2017). The use of these credit lines is subject to certain contractual conditions. c) Financial Covenants Under the terms of the major borrowing facilities, the Company is required to comply with the following financial covenants: Debit Triggers Ratios Debenture 3 rd Net onerous debt / EBITDA can not exceed 4.00 0.71 Short-term indebtedness / Total indebtedness can not exceed 0.6 0.17 Debenture 4 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Short-term indebtedness / Total indebtedness can not exceed 0.6 0.17 Debenture 5 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Debenture 6 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Debenture 7 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Senior Notes 2027 Pro forma (i) 2.4 BNDES Net Financial Debt / EBITDA <= 4.0x in December 31, 2018 2.06 BNDES EBITDA / Consolidated Finance Result> = 1.40x in December, 2018 2.68 (i) Included joint ventures. For the other Loans, borrowings and debentures of the Company there are no financial clauses. As at December 31, 2018, the Company and its subsidiaries were in compliance with all debt financial covenants. d) Fair value and exposure to financial risk The fair value of the loans is based on the discounted cash flow using its implicit discount rate. They are classified as a level 2 fair value in the hierarchy (Note 5.10) due to the use of unobservable data, including own credit risk. The details of the Company’s exposure to risks arising from loans are shown in note 21. 5.6 Leases Accounting policy The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at the inception date. The classification of the lease as operational or financial is determined based on an evaluation of the terms and conditions of the contracts. The Company identified the cases in which it assumes substantially all the risks and benefits of ownership of the said assets, recording such cases as a financial lease. a) Finance lease liabilities Leases of property, plant and equipment that transfer to the Company substantially all of the risks and rewards of ownership are classified as finance leases. The leased assets are measured initially at an amount equal to the lower of their fair value and the present value of the minimum lease payments. Subsequent to initial recognition, the assets are accounted for in accordance with the accounting policy applicable to that asset. A leased asset is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the Company will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful life of the asset and the lease term. Assets held under other leases are classified as operating leases and are not recognized in the Company’s statement of financial position. b) Operating leases Payments made under operating leases are recognized in profit or loss on a straight-line basis over the term of the lease (Note 18). Lease incentives received are recognized as an integral part of the total lease expense, over the term of the lease. Minimum lease payments made under finance leases are apportioned between the finance expense and the reduction of the outstanding liability. The finance expense is allocated to each period during the lease term to produce a constant periodic rate of interest on the remaining balance of the liability. The amounts paid in advance by the Company are recorded as assets and allocated in income linearly during the term of the contract. The expenses incurred during the grace period are recorded in income and maintained as payables, being written off in proportion to the payment of current installments. a) Finance lease liabilities are payable as follows: December 31, 2018 December 31, 2017 Less than Between More than Total Total Future value of minimum payments lease 176,169 422,421 165,838 764,428 1,250,860 Rolling stock 150,241 348,111 101,790 600,142 1,060,759 Terminal 23,400 73,637 64,048 161,085 184,484 Other 2,528 673 — 3,201 5,617 Interest (55,678 ) (128,941 ) (26,459 ) (211,078 ) (306,722 ) Rolling stock (44,284 ) (98,797 ) (16,567 ) (159,648 ) (241,509 ) Terminal (11,152 ) (30,099 ) (9,892 ) (51,143 ) (64,528 ) Other (242 ) (45 ) — (287 ) (685 ) Present value of minimum lease payments 120,491 293,480 139,379 553,350 944,138 Current 120,491 261,344 Non-current 432,859 682,794 The lease agreements have varying expirations, with last due to expire in June 2043. The amounts are adjusted annually for inflation rates (as general market price index, or IGP-M, Below are the movements that occurred for the year ended December 31, 2018 and 2017. December 31, 2018 December 31, 2017 At the beginning of the year 944,138 1,397,543 Interest, exchange rate and fair value 144,763 178,139 Payment of principal (384,752 ) (348,114 ) Payment of interest (150,799 ) (283,430 ) At the end of the year 553,350 944,138 b) Operating leases At December 31, 2018 and 2017, the future minimum lease payments under non-cancellable December 31, 2018 December 31, 2017 Less than Between More than Total Total Locomotive 678 509 — 1,187 1,695 Rail car 8,925 24,332 866 34,123 38,449 Other 2,491 8,390 3,496 14,377 16,058 12,094 33,231 4,362 49,687 56,202 5.7 Trade payables Accounting policy Trade payables are unsecured and are usually paid within 30 days of recognition. The carrying amounts of trade and other payables are the same as their fair values, due to their short-term nature. December 31, 2018 December 31, 2017 Natural gas suppliers 838,105 1,563,930 Materials and service suppliers 1,073,227 1,162,496 Fuels and lubricants suppliers 1,367 1,814 Judicial deposits — (294,976 ) Other 11,221 731 1,923,920 2,433,995 Comgás, a subsidiary of the Company, has entered into natural gas supply contracts with Petróleo Brasileiro S.A. (“Petrobras”) and Gas Brasiliano Distribuidora S.A. (“Gas Brasiliano”) which contain the following conditions: i. Contract with Petrobras entered into in January 2008 and due to expire in December 2021 providing for the delivery of 4.22 million m³/day of Brazilian-sourced natural gas (“Firme Nacional”). ii. Contract with Petrobras entered into in June 1999 and due to expire in June 2021 providing for the delivery of 8.10 million m³/day of Bolivian-sourced natural gas (“TCQ”). iii. Gas contract entered into as part of the Priority Thermoelectric Program (“PTP”) with Petrobras for the supply of 0.3 million m³/day to Ingredion Brasil Ingredientes Industriais Ltda., due to expire on March 31, 2023. iv. Contract with Gas Brasiliano entered into in April 2008 and due to expire on March 26, 2019 with a contracted average monthly volume of 0.760 million m³ and contracted annual volume of 9.12 million m³. The contracts for the supply of natural gas, Firme Nacional and TCQ contracts have prices made up of two components: one indexed to a basket of fuel oils in the international market and readjusted on a quarterly basis; and another adjusted annually based on local and/or U.S. inflation rates. Both contracts are indexed to the U.S. dollar. Amendments to the Firme Nacional and TCQ contracts came into force on November 14, 2018. These amendments extend that maturities of each of the Firme Nacional and TCQ contracts until December 2021. The abovementioned amendments required the settlement of an aggregate amount of R$ 995,951 (the portion related to the interest on the principal amount was reversed in the amount the R$ 177,423 in the financial results), a balance in dispute between the parties which was generated from January 2014 to October 2015 as a result of the difference between (i) the price charged in the TCQ gas supply agreement between Comgás and Petrobras and (ii) the price charged in the Firme Nacional contract between Petrobras and Gas Brasiliano. The judicial deposit in the updated gross amount of R$ 396,559 was also was collected (the amount of R$ 101,583 related to the monetary variation on the judicial deposit was recorded in the financial result). The impacts of the closing of the legal disputes with Petrobras in relation to the cost of gas are shown in: (i) the reduction of the balance of suppliers in the statement of financial position in the amount of R$ 995,951, and (ii) the reversal of the financial and income tax and social contributions in the consolidated statement of profit or loss of the year in the amount of R$ 67,071. 5.8 Preferred shareholders payable in subsidiaries Accounting policy Financial liabilities are measured at amortized cost, taking into account the outstanding balance of the initial contribution, increased by interest on the principal, less dividends paid. On June 27, 2014, the subsidiary Cosan S.A. performed a corporate reorganization and created the subsidiary Cosan Investimentos e Participações S.A. (“CIP”), to optimize its capital structure and improve its debt profile. A contribution of R$ 2,000,000 was received through two non-voting The shareholders’ agreement has exit clauses, in which the Company may repurchase these interests and for the reason was recorded a financial liability and amount of R$ 2,000,000 plus interest minus dividends from Joint Ventures considered as repayments. The Company will be required to pay investors if they exercise the option to sell the investment in 2021. 5.9 Derivative financial instruments Accounting policy Derivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value at the end of each reporting period. The accounting for subsequent changes in fair value depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Company designates certain derivatives as either: i. hedges of the fair value of recognized assets or liabilities or a firm commitment (fair value hedges); or ii. hedges of a particular risk associated with the cash flows of recognized assets and liabilities and highly probable forecast transactions (cash flow hedges). At inception of the hedge relationship, the Company documents the economic relationship between hedging instruments and hedged items including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of hedged items. The Company documents its risk management objective and strategy for undertaking its hedge transactions. Changes in the fair value of any derivative instrument that does not qualify for hedge accounting are recognized immediately in profit or loss and are included in other gains / (losses). The fair values of derivative financial instruments designated in hedge relationships are disclosed below. The full fair value of a hedging derivative is classified as a non-current The Company makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, of whether the hedging instruments are expected to be highly effective in offsetting the changes in the fair value or cash flows of the respective hedged items attributable to the hedged risk, and whether the actual results of each hedge are within a range of 60% to 140% (80% — 125% until December 31, 2017). To protect the Company’s exposure to risk were are using observable data such as quoted prices in active markets, or discounted cash flow based on market curves, and the consolidated data are presented below: Notional Fair value December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 Exchange rate derivatives Forward agreements 907,832 494,302 1,719 (457 ) Interest rate and exchange rate risk Swap agreements (interest rate) 2,114,926 2,446,369 394,497 330,712 Swap agreements (exchange and interest rate) 11,896,908 7,217,792 2,126,927 716,873 14,011,834 9,664,161 2,521,424 1,047,585 Total financial instruments 2,523,143 1,047,128 Assets 2,548,857 1,162,213 Liabilities (25,714 ) (115,085 ) Derivatives are only used for economic hedging purposes and not as speculative investments. Currently the Company has adopted the hedge accounting of fair value for some its operations that both the hedging instruments and the hedged items are accounted for at fair value through profit or loss. Operations and accounting effects of this adoption are as follows: Debt (i) Derivative (ii) Total At January 01, 2017 (1,534,072 ) 146,697 (1,387,375 ) Initial measurement (2,461,836 ) — (2,461,836 ) Interest amortization 173,186 49,653 222,839 Fair value (395,499 ) 162,356 (233,143 ) At December 31, 2017 (4,218,221 ) 358,706 (3,859,515 ) Initial measurement (3,478,165 ) — (3,478,165 ) Principal amortization 364,491 (37,956 ) 326,535 Interest amortization 409,277 35,033 444,310 Fair value (1,541,898 ) 988,806 (553,092 ) At December 31, 2018 (8,464,516 ) 1,344,589 (7,119,927 ) (i) Loans, borrowings and debentures (Note 5.5). (ii) Derivative financial instruments. 5.10 Recognized fair value measurements Accounting policy When the fair value of financial assets and liabilities cannot be derived from active markets, their fair value is determined using valuation techniques including the discounted cash flow model. The inputs to these models are taken from observable markets where possible, but when this is not feasible, a degree of judgment is required in determining fair values. Judgment is required in the determination of inputs such as liquidity risk, credit risk and volatility. Changes in these variables could affect the reported fair value of financial instruments. The Company has an established control framework with respect to the measurement of fair values. This includes a valuation team that has overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values, and reports directly to the Board. The Company regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the treasury assesses the evidence obtained from the third parties to support the conclusion that these valuations meet the requirements of Company’s policy, including the level in the fair value hierarchy in which the valuations should be classified. Significant valuation issues are reported to the Board. When measuring the fair value of an asset or a liability, the Company uses observable market data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows. • Level 1: • Level 2: • Level 3: If the inputs used to measure the fair value of an asset or a liability fall into different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. Specific valuation techniques used to value financial instruments include: i. the use of quoted market prices; ii. the fair value is calculated as the present value of the estimated future cash flows. Estimates of future floating-rate cash flows are based on quoted swap rates, futures prices and interbank borrowing rates. Estimated cash flows are discounted using a yield curve constructed from similar sources and which reflects the relevant benchmark interbank rate used by market participants for this purpose when pricing interest rate swaps. The fair value estimate is subject to a credit risk adjustment that reflects the credit risk of the Company and of the counterparty; this is calculated based on credit spreads derived from current credit default swap or bond prices; iii. for other financial instruments we analyze discounted cash flow. The market value of the Senior Notes are listed on the Luxembourg Stock Exchange (Note 5.5) is based on their quoted market price are as follows: Company December 31, 2018 December 31, 2017 Senior Notes 2018 Cosan S.A. — 100.37 % Senior Notes 2023 Cosan S.A. 96.86 % 101.54 % Senior Notes 2024 Rumo Luxembourg 104.27 % 107.86 % Senior Notes 2024 Cosan Limited 98.55 % 102.79 % Senior Notes 2025 Rumo Luxembourg 94.94 % — Senior Notes 2027 Cosan S.A. 101.15 % 108.14 % Perpetual Notes Cosan S.A. 101.21 % 102.8

Other current tax receivables

Other current tax receivables	12 Months Ended
	Dec. 31, 2018
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Other current tax receivables	6 Other current tax receivables Accounting policy Current tax assets primarily include (i) tax effects which are recognized in the consolidated statement of profit or loss when the asset is sold to a third-party or recovered through amortization of the asset’s remaining economic life; and (ii) income tax receivables that are expected to be recovered either as refunds from taxing authorities or as a reduction to future tax obligations. December 31, 2018 December 31, 2017 COFINS—Revenue tax (i) 646,135 278,512 ICMS—State VAT 575,494 477,160 ICMS CIAP—State VAT 183,845 214,745 PIS—Revenue tax (i) 169,460 73,214 Credit installment 40,261 38,926 Other 32,496 23,673 1,647,691 1,106,230 Current 796,199 327,410 Non-Current 851,492 778,820 i. On March 15, 2017, in case that sets a judicial precedent, the Federal Supreme Court ( Supremo Tribunal Federal Accordingly, based on the STF’s decision, the subsidiary Comgás and Rumo recognized certain credits deriving from PIS and COFINS contributions in the amount of R$ 188,216 and R$ 11,054, respectively, partially as deductions of revenues and partially as other revenues. For Comgás, PIS and COFINS credits are taken into consideration in the regulator’s accounting system and will be reversed in favor of concession users through tariff revisions or annual readjustments once the decision is final and unappealable pursuant to CSPE Regulation 399/2006 and applicable legislation. In addition to the credits recognized by the STF decision, the subsidiary Comgás has a contingent asset in an amount of approximately R$ 569,000 (taking into account amounts from July 2008) arising from a judicial proceeding which has not yet been decided. The subsidiary CLE obtained a final and unappealable decision on June 15, 2018 with regards to the period from 2001 onwards as a result of which it recognized an amount of R$ 232,013. Pursuant to a contract between the subsidiaries Cosan S.A. and CLE, the amount of R$ 200,866 accrued between September 2001 and February 2017 is due to Cosan S.A whereas amounts accruing from March 2017 (totalling R$ 31,148) are due to the subsidiary CLE. In summary, the Company recognized on a consolidated basis the amount of R$ 431,283 (R$ 139,013 recorded as deduction of gross sales, R$ 199,027 in other income, and R$ 93,243 for the finance results). As this is a transaction with no cash effect, an amount of R$ 338,040 was adjusted in the cash flow as “Recovering tax credits,” recorded in “other income (expenses), net,” and an amount of R$ 93,243 as “Interest on other receivables.”

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
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Inventories	7 Inventories Accounting policy Inventories are stated at the lower of cost and net realizable value (net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale). Cost comprises direct materials, direct labor and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated based on normal operating capacity. Costs are assigned to individual items of inventory based on weighted average costs. Appropriate allowance is made for risks associated with holding and selling inventories due to obsolescence. Inventories are written down further when their net realizable value falls below cost. December 31, 2018 December 31, 2017 Finished goods 389,896 298,860 Raw material for construction process 45,397 53,213 Fuels and lubricants 6,224 4,207 Spare parts and accessories 224,005 244,256 Warehouse and others 50,768 62,525 716,290 663,061

Investments in associates

Investments in associates	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Investments in associates	8 Investments in associates 8.1 Investments in subsidiaries and associates Accounting policy a) Subsidiaries Subsidiaries are all entities over which the Company has control. Subsidiaries are fully consolidated from the date of acquisition of control and continue to be consolidated until the date that control ceases to exist. They are deconsolidated from the date that control ceases. The financial statements of subsidiaries are prepared for the same reporting period as that of the parent company, using consistent accounting policies. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Company’s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Company are eliminated in full on consolidation. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are similarly eliminated, but only to the extent that there is no evidence of impairment. b) Associates Associates are those entities in which the Company has significant influence, but not control or joint control, over the financial and operating policies. Investments in associates are accounted for under the equity method and are recognized initially at cost. The cost of the investment includes transaction costs. Under the equity method of accounting, the share attributable to the Company of the profit or loss for the period of such investments is accounted for in the statement of profit or loss, in “Equity in investees.” Unrealized gains and losses arising on transactions between the Company and the investees are eliminated based on the percentage of interest held in such investees. The other comprehensive income of subsidiaries, associates and jointly controlled entities is recorded directly in the Company’s shareholders’ equity, in “Other comprehensive income.” Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are similarly eliminated, but only to the extent that there is no evidence of impairment. Cosan’s subsidiaries are listed below: December 31, 2018 December 31, 2017 Directly owned subsidiaries Cosan Logística S.A. 72.50 % 72.53 % Cosan S.A. 60.25 % 58.21 % Interest of Cosan S.A. in its subsidiaries Moove Lubricants Limited (vi) 100.00 % 100.00 % Comgás (ii) 80.12 % 79.87 % Cosan Biomassa S.A. (i) 100.00 % 100.00 % Cosan Cayman II Limited 100.00 % 100.00 % Cosan Global Limited 100.00 % 100.00 % Cosan Investimentos e Participações S.A. 100.00 % 100.00 % Cosan Lubes Investments Limited (vi) 100.00 % 100.00 % Airport Energy Limited (vi) 100.00 % 100.00 % Airport Energy Services Limited (vi) 100.00 % 100.00 % Wessesx Petroleum Limited (vi) 100.00 % 100.00 % Stanbridge Group Limited (vi) 100.00 % 100.00 % TTA (iii) 75.00 % — Cosan Lubrificantes S.R.L (iii) 100.00 % — LubrigrupoII (iii) 100.00 % — Metrolube (iii) 100.00 % — Cosan Lubrificantes e Especialidades S.A. 100.00 % 100.00 % Cosan Luxembourg S.A. (i) 100.00 % 100.00 % Cosan Overseas Limited 100.00 % 100.00 % Cosan Paraguay S.A. 100.00 % 100.00 % Cosan US. Inc. 100.00 % 100.00 % Ilha Terminal Distribuição de Produtos Químicos 100.00 % 100.00 % Pasadena Empreendimentos e Participações S.A. (i) 100.00 % 100.00 % Zip Lube S.A. 100.00 % 100.00 % Payly Soluções de Pagamento S.A. (iv) 100.00 % — Rumo S.A. 1.71 % 1.71 % Interest of Cosan Logística in its subsidiaries Rumo S.A. 28.47 % 28.47 % Logispot Armazéns Gerais S.A. 14.52 % 14.52 % Elevações Portuárias S.A. 28.47 % 28.47 % Rumo Luxembourg Sarl 28.47 % 28.47 % Rumo Intermodal S.A. 28.47 % 28.47 % Rumo Malha Oeste S.A. 28.47 % 28.47 % Rumo Malha Paulista S.A. 28.47 % 28.47 % Rumo Malha Sul S.A. 28.47 % 28.47 % Rumo Malha Norte S.A. 28.40 % 28.33 % Boswells S.A. 28.47 % 28.47 % Brado Holding S.A. (v) — 28.47 % ALL Serviços Ltda. (v) — 28.47 % ALL Argentina S.A. 28.47 % 28.47 % Paranaguá S.A. 28.47 % 28.47 % ALL Armazéns Gerais Ltda. 28.47 % 28.47 % Portofer Ltda. 28.47 % 28.47 % Brado Logística e Participações S.A. 17.71 % 17.71 % Brado Logística S.A. 17.71 % 17.71 % ALL Mesopotâmica S.A. 20.09 % 20.09 % ALL Central S.A. 20.94 % 20.94 % Servicios de Inversión Logística Integrales S.A 28.47 % 28.47 % PGT S.A. (v) — 28.47 % i. Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiaries. Although they had a combined amount of uncovered liabilities of R$ 75,275 as of December 31, 2018, no events or conditions were identified that individually or collectively could raise significant doubts related to their ability to maintain their operational continuity. The subsidiaries have the financial support of the Company. ii. As of June 30, 2018, the Company increased its interest, in Comgás to 80.12% due to the capital increase arising from the partial use of the goodwill tax benefit, according to Ordinary / Extraordinary General Meeting of April 25, 2018, of the subsidiary Comgás. As a consequence, a loss in shareholders’ equity was recognized in the total amount of R$ 7,888. iii. Acquisition of control / Company formation in the Moove segment as described in the note 1. iv. Subsidiary established on August 1, 2018 to start the new business “e-wallet.” v. As mentioned in Note 1, the merger of Brado Holding S.A., Rumo Malha Norte Holding Ltda. and Tezza Consultoria de Negócios Ltda. (“ALL Serviços Ltda.”) by “Rumo.” In addition, the incorporation of PGT S.A. by ALL Armazéns Gerais Ltda.. vi. The United Kingdom’s withdrawal from the European Union is scheduled to become effective on March 29, 2019, but there is still uncertainty as to whether the withdrawal agreement reached with the European Union, or a variation thereof, will be approved by the United Kingdom parliament. Set out below are the associates as at December 31, 2018 which are material to the Company: Shares issued Shares held Cosan Economic Radar II Propriedades Agrícolas S.A. 81,440,221 24,920,708 51.00 % 3.00 % Radar Propriedades Agrícolas S.A. 1,735,703 531,125 51.00 % 2.51 % Tellus Brasil Participações S.A. 120,920,492 61,359,624 50.74 % 5.00 % Usina Santa Luiza S.A. 28,553,200 9,516,782 33.33 % 33.33 % Janus Brasil Participações S.A. 207,712,545 105,461,644 50.77 % 5.00 % Novvi Limited Liability Company 1,011,000 202,200 20.00 % 20.00 % At Interest in earnings (losses) of subsidiaries Other Dividends Increase/ reduction At Tellus Brasil Participações S.A. 98,723 5,618 — (3,232 ) — 101,109 Novvi Limited Liability Company 11,756 (524 ) 2,217 — — 13,449 Janus Brasil Participações S.A. 51,426 9,142 — (4,386 ) 37,639 93,821 Radar Propriedades Agrícolas S.A 57,532 2,528 202 (678 ) — 59,584 Radar II Propriedades Agrícolas S.A 31,126 1,634 42 (566 ) — 32,236 Usina Santa Luiza S.A. 4,389 22,987 — — 1,833 29,209 Other 46,390 10,088 741 (8,108 ) — 49,111 301,342 51,473 3,202 (16,970 ) 39,472 378,519 At Interest in Other Dividends Increase/ of capital Assumption At Tellus Brasil Participações S.A. 97,002 4,972 — (3,251 ) — — 98,723 Novvi Limited Liability Company 18,838 (7,665 ) 583 — — — 11,756 Janus Brasil Participações S.A. 33,998 3,014 3,181 (1,840 ) 13,073 — 51,426 Radar Propriedades Agrícolas S.A 55,148 3,128 232 (976 ) — — 57,532 Radar II Propriedades Agrícolas S.A 30,537 1,704 46 (1,161 ) — — 31,126 Usina Santa Luiza S.A. — 8,979 — — 1,433 (6,023 ) 4,389 Other 51,424 3,030 — (9,002 ) — 938 46,390 286,947 17,162 4,042 (16,230 ) 14,506 (5,085 ) 301,342 Financial information of associates: December 31, 2018 December 31, 2017 Assets Liabilities Shareholders’ Profit or Assets Liabilities Shareholders’ Profit or Radar Propriedades Agrícolas S.A. 2,240,694 (302,946 ) 1,937,748 100,628 2,362,536 (63,915 ) (2,298,621 ) 125,441 Radar II Propriedades Agrícolas S.A. 829,739 (18 ) 829,721 54,509 1,026,024 (53 ) (1,025,971 ) 56,197 Novvi Limited Liability Company 81,729 (6,255 ) 75,474 11,750 42,739 (7,095 ) (35,644 ) (24,415 ) Tellus Brasil Participações Ltda 172,895 (214,712 ) (41,817 ) (34,637 ) 2,029,201 (99,135 ) (1,930,066 ) 97,044 Usina Santa Luiza S.A. 110,629 (22,993 ) (87,636 ) (74,467 ) 37,218 (24,050 ) (13,168 ) (5,625 ) Janus Brasil Participações S.A. 1,981,825 (142,347 ) 1,839,478 133,134 1,753,327 (162,531 ) (1,590,796 ) 116,357 8.2 Non-controlling Accounting policy Transactions with non-controlling Set out below is summarized financial information for each subsidiary that has non-controlling Shares issued by Shares held by non-controlling Non-controlling Comgás 132,023,251 26,243,394 19.88 % Logispot Armazéns Gerais S.A. 2,040,816 1,000,000 49.00 % Rumo 1,559,015,898 1,088,431,798 69.82 % Brado Logística e Participações S.A. 12,962,963 4,897,407 37.78 % Rumo Malha Norte S.A. 1,189,412,363 5,709,179 0.48 % Cosan S.A. 407,904,353 156,000,696 38.24 % Cosan Logística 463,224,241 127,324,097 27.49 % The following table summarizes the information relating to each of the Company’s subsidiaries that has material non-controlling At Interest in Sales or Other Dividends New Business Other At Cosan S.A. 3,795,050 632,964 (448,538 ) (17,456 ) (216,702 ) (3,381 ) — 24,027 3,765,964 Cosan Logística 607,284 20,538 404 875 — (77 ) — 1,309 630,333 Comgás 850,595 250,774 12,287 (6,418 ) (118,945 ) (1,280 ) — 345 987,358 Rumo 5,732,763 197,616 — 7,999 (2,742 ) — — (6,485 ) 5,929,151 Logispot Armazéns Agrícolas S.A. 34,588 90 — — (22 ) — — — 34,656 Other 376 5,750 — (795 ) (5,039 ) — 7,199 — 7,491 11,020,656 1,107,732 (435,847 ) (15,795 ) (343,450 ) (4,738 ) 7,199 19,196 11,354,953 At Interest in Sales or Other Dividends Capital Other At Cosan S.A. 3,343,719 499,455 148,465 66,612 (274,177 ) — 10,976 3,795,050 Cosan Logística 424,784 (21,840 ) (6,026 ) 124 — 209,786 456 607,284 Comgás 1,826,733 195,206 (753,019 ) (3,130 ) (428,603 ) — 13,408 850,595 Rumo 4,105,962 (182,997 ) (33,281 ) 999 (5,049 ) 1,843,176 3,953 5,732,763 Logispot Armazéns Agrícolas S.A. 36,088 (1,500 ) — — — — — 34,588 Other — 6,952 — — (19,395 ) — 12,819 376 9,737,286 495,276 (643,861 ) 64,605 (727,224 ) 2,052,962 41,612 11,020,656 Summarized statement of financial position: Comgás Cosan S.A. Cosan Logística Rumo December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 Current Assets 3,223,524 3,292,492 2,076,250 2,439,746 7,147 7,112 297,823 581,296 Liabilities (1,915,211 ) (3,126,675 ) (927,622 ) (1,074,408 ) (1,806 ) (3,625 ) (365,275 ) (585,226 ) Net current assets 1,308,313 165,817 1,148,628 1,365,338 5,341 3,487 (67,452 ) (3,930 ) Non-current Assets 8,836,357 9,104,142 16,190,848 14,154,927 2,286,503 2,207,520 10,928,252 10,239,474 Liabilities (4,981,805 ) (4,730,870 ) (7,410,761 ) (6,073,595 ) — — (2,832,600 ) (2,484,084 ) Net non-current 3,854,552 4,373,272 8,780,087 8,081,332 2,286,503 2,207,520 8,095,652 7,755,390 Equity 5,162,865 4,539,089 9,928,715 9,446,670 2,291,844 2,211,007 8,028,200 7,751,460 Summarized statement of profit or loss and other comprehensive income: Cosan S.A. Cosan Logística December 31, 2018 December 31, 2017 December 31, 2016 December 31, 2018 December 31, 2017 December 31, 2016 Profit before taxes 1,662,663 1,606,191 754,717 74,643 (78,218 ) (206,412 ) Income tax expenses (10,342 ) (290,867 ) 357,425 — (1,297 ) (282 ) Profit (loss) from discontinued operation — — (76,057 ) — — — Profit for the year 1,652,321 1,315,324 1,036,085 74,643 (79,515 ) (206,694 ) Other comprehensive income (loss) (40,348 ) 179,645 (111,232 ) 3,194 394 1,276 Total comprehensive income 1,611,973 1,494,969 924,853 77,837 (79,121 ) (205,418 ) Comprehensive income attributable to non-controlling 616,490 622,254 348,764 21,395 (21,707 ) (56,515 ) Dividends paid (446,295 ) (376,679 ) (866,834 ) — — — Comgás Rumo December 31, 2018 December 31, 2017 December 31, 2016 December 31, 2018 December 31, 2017 December 31, 2016 Net sales 6,840,011 5,537,857 5,657,246 645,088 734,840 40,759 Profit before taxes 1,799,963 795,629 1,312,517 285,887 (293,290 ) (1,137,856 ) Income tax expenses (540,995 ) (235,972 ) (411,418 ) (21,530 ) 32,483 74,626 Profit for the year 1,258,968 559,657 901,099 264,357 (260,807 ) (1,063,230 ) Other comprehensive income (loss) (32,300 ) (15,585 ) (56,012 ) 11,182 1,383 4,746 Total comprehensive income 1,226,668 544,072 845,087 275,539 (259,424 ) (1,058,484 ) Comprehensive income attributable to non-controlling 243,835 109,501 315,555 192,368 (185,566 ) (758,192 ) Dividends paid 756,767 1,121,407 (1,369,456 ) — — — Summarized statements of cash flows: Cosan S.A. Cosan Logística December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 1,114,880 98,643 (415,565 ) (2,688 ) (3,481 ) (3,992 ) Net cash generated by (used in) investing activities 1,097,236 1,126,170 2,032,424 382 (748,482 ) (757,768 ) Net cash provided by (used in) financing activities (1,428,044 ) (2,147,738 ) (1,280,978 ) 2,584 753,853 587,915 Increase (decrease) in cash and cash equivalents 784,072 (922,925 ) 335,881 278 1,890 (173,845 ) Cash and cash equivalents at the beginning of year 144,005 1,066,930 731,049 1,905 15 173,860 Effect of exchange rate fluctuations on cash held — — — — — — Cash and cash equivalents at the end of year 928,077 144,005 1,066,930 2,183 1,905 15 Comgás Rumo December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 1,573,171 1,637,103 2,087,724 166,085 (529,337 ) 558,205 Net cash generated by (used in) investing activities (1,121,605 ) (634,776 ) (637,013 ) 32,164 (1,434,807 ) (761,601 ) Net cash provided by (used in) financing activities (1,576,470 ) (1,383,142 ) (1,310,018 ) (198,584 ) 1,962,035 202,912 Increase (decrease) in cash and cash equivalents (1,124,904 ) (380,815 ) 140,693 (335 ) (2,109 ) (484 ) Cash and cash equivalents at the beginning of year 1,727,520 2,108,336 1,967,643 930 3,039 3,523 Effect of exchange rate fluctuations on cash held — — — — — — Cash and cash equivalents at the end of year 602,616 1,727,521 2,108,336 595 930 3,039

Investments in joint ventures

Investments in joint ventures	12 Months Ended
	Dec. 31, 2018
Investments accounted for using equity method [abstract]
Investments in joint ventures	9 Investments in joint ventures Accounting policy The Company entered into an agreement to form two joint ventures, accounting for 50% of the economic benefits of the companies. Cosan holds joint-control of Raízen Combustíveis and Raízen Energia by virtue of its 50% equity interest in both companies and the requirement of unanimous consent of all shareholders on the decisions related to significant activities. Investments were classified as jointly-owned subsidiaries and, therefore, the equity method is used for all periods presented in these consolidated financial statements. The agreements of joint-control require the unanimous consent of all parties for all relevant activities. The two partners have direct rights over the assets of the company and are jointly and severally accountable for the liabilities incurred by the partnership. Changes to investments in joint ventures were as follows: Raízen Raízen Total Shares issued by the joint venture 1,661,418,472 7,243,283,198 Shares held by Cosan 830,709,236 3,621,641,599 Cosan ownership interest 50 % 50 % At January 1, 2017 3,190,821 5,315,574 8,506,395 Interest in earnings of joint ventures 694,015 291,075 985,090 Other comprehensive (losses) income (5,349 ) 209,412 204,063 Interest on capital (42,000 ) — (42,000 ) Dividends (651,500 ) (554,249 ) (1,205,749 ) At December 31, 2017 3,185,987 5,261,812 8,447,799 Interest in earnings of joint ventures 693,226 253,056 946,282 Other comprehensive (losses) income 8,358 (54,881 ) (46,523 ) Interest on capital (88,200 ) — (88,200 ) Changes in the accounting polices adopted by the Company (1,258 ) (82 ) (1,340 ) Dividends (693,500 ) (486,611 ) (1,180,111 ) At December 31, 2018 3,104,613 4,973,294 8,077,907 The statement of financial position and statement of profit or loss of the joint ventures are disclosed in Note 4, Segments. Pursuant to the terms of the Raízen Joint Venture—Framework Agreement, Cosan is responsible for certain legal proceedings that existed prior to the formation of Raízen, net of judicial deposits as of April 1, 2011, as well as tax installments under the tax amnesty and refinancing program ( Programa de Refinanciamento (stand-by

Property, plant and equipment,

Property, plant and equipment, intangible assets and goodwill	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Property, plant and equipment, intangible assets and goodwill	10 Property, plant and equipment, intangible assets and goodwill Accounting policy The recoverable amount is determined based on calculations of the value in use, using the discounted cash flow determined by Management based on budgets that take into account the assumptions related to each business, using information available in the market and previous performance. Discounted cash flows were drawn up over a ten-year The Company performs annually a review of impairment indicators for intangible assets with defined useful lives and property, plant and equipment. Also, an impairment test is undertaken for goodwill and intangible assets with indefinite useful lives. Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs to sell and its value in use. Assumptions used in discounted cash flow projections—estimates of future business performance, cash generation, long term growth and discount rates are used in our assessment of impairment of assets at the statement of financial position date. No reasonably plausible changes in a key assumption would cause impairment. The key assumptions used to determine the recoverable amount of the different cash generating units to which goodwill is allocated as explained in the Note 10.2. 10.1 Property, plant and equipment Accounting policy a) Recognition and measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. Subsequent expenditure is capitalized only when it is probable that the future economic benefits associated with the expenditure will flow to the Company. Ongoing repairs and maintenance are expensed as incurred. Items of property, plant and equipment are depreciated from the date they are available for use or, in respect of constructed assets, from the date that the asset is completed and ready for use. Depreciation is calculated on the carrying value of property, plant and equipment less their estimated residual values using the straight-line basis over their estimated useful lives, recognized in profit or loss, unless it is capitalized as part of the cost of another asset. Land is not depreciated. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows: Buildings and improvements 4% to 5% Machinery, equipment and facilities 8% to 11% Airplanes, vessels and vehicles 10% to 20% Railcars 2.9% to 6% Locomotives 3.33% to 8% Permanent railways 4% Furniture and fixtures 10% to 15% Computer equipment 20% The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed annually and adjusted prospectively. During the fiscal year ended December 31, 2017, the subsidiary Rumo conducted a useful life review of a group of approximately 200 locomotives allocated to the logistics segment. Locomotives comprise individual components with different useful lives, and the review resulted in a reduction of useful lives of some components to reflect the time that the subsidiary Rumo intends to use those components through its economic life. The new useful life was applied starting from January 1 st a) Reconciliation of carrying amount Consolidated Land, Machinery, Railcars and (ii) Permanent (i) Construction Other Total Cost At January 1, 2017 1,043,437 716,310 5,270,469 4,474,856 708,580 326,361 12,540,013 Additions 38 5,911 14,835 3,729 2,171,507 1,296 2,197,316 Business combinations (iii) — 2,867 — — — 17,736 20,603 Disposals (2,239 ) (106,088 ) (125,206 ) (3,695 ) 25,350 (10,066 ) (221,944 ) Transfers 28,859 255,398 935,497 661,226 (1,919,335 ) 5,249 (33,106 ) At December 31, 2017 1,070,095 874,398 6,095,595 5,136,116 986,102 340,576 14,502,882 Additions 565 8,702 42,031 — 2,181,586 9,662 2,242,546 Business combinations (iii) — — — — — 5,699 5,699 Disposals (4,183 ) (25,421 ) (189,143 ) — (1,538 ) (43,155 ) (263,440 ) Transfers 155,699 173,251 560,265 991,023 (2,114,281 ) 78,624 (155,419 ) Effect of exchange rate fluctuations 21,251 14,640 — — 2,259 9,361 47,511 At December 31, 2018 1,243,427 1,045,570 6,508,748 6,127,139 1,054,128 400,767 16,379,779 Depreciation At January 1, 2017 (255,893 ) (287,745 ) (742,297 ) (542,228 ) — 14,598 (1,813,565 ) Additions (41,343 ) (135,580 ) (643,683 ) (395,677 ) — (16,700 ) (1,232,983 ) Disposals 234 93,592 99,753 749 — 5,066 199,394 Transfers (497 ) (14,413 ) 40,576 (12,621 ) — 12,802 25,847 At December 31, 2017 (297,499 ) (344,146 ) (1,245,651 ) (949,777 ) — 15,766 (2,821,307 ) Additions (52,925 ) (116,002 ) (655,745 ) (467,634 ) — (28,423 ) (1,320,729 ) Disposals 3,518 25,054 186,557 — — 37,458 252,587 Transfers (1,058 ) 2,609 4,933 33,343 — (20,905 ) 18,922 Impairment — — (33,808 ) (22,896 ) (10,842 ) (4,186 ) (71,732 ) Effect of exchange rate fluctuations (3,197 ) (10,724 ) — — — (5,777 ) (19,698 ) At December 31, 2018 (351,161 ) (443,209 ) (1,743,714 ) (1,406,964 ) (10,842 ) (6,067 ) (3,961,957 ) At December 31, 2017 772,596 530,252 4,849,944 4,186,339 986,102 356,342 11,681,575 At December 31, 2018 892,266 602,361 4,765,034 4,720,175 1,043,286 394,700 12,417,822 i. Leasehold improvements and finance leases included. ii. On December 31, 2018, wagons and locomotives in the amount of R$ 745,203 (R$ 743,203 on December 31, 2017) were placed on bail to guarantee bank loans (Note 5.5). iii. Property, plant and equipment acquired on the acquisition of the full control of the companies as detailed in Note 1. 10.2 Intangible assets and goodwill Accounting policy a) Goodwill Goodwill is initially recognized based on the accounting policy for business combinations (see Note 1). Goodwill is measured at cost less accumulated impairment losses. Goodwill acquired in a business combination is allocated to the Company’s CGUs, or groups of CGUs, that are expected to benefit from the synergies of the combination. b) Concession rights agreement The subsidiary Comgás has a public concession agreement for a gas distribution service in which the Concession Authority controls what services will be provided and the price, as well it holds a significant participation in the infrastructure at the end of the concession. This concession agreement represents the right to charge users for gas supply during the term of the agreement. Accordingly, the Company recognizes this right as an intangible asset. The intangible asset comprises: (i) the concession right recognized upon the business combination of Comgás, which is being amortized over the concession period on a straight line basis, considering the extension of the distribution services for another 20 years; and (ii) the acquired or constructed assets underlying the concession necessary for the distribution of gas, which is being depreciated to match the period over which the future economic benefits of the asset are expected to accrue to the Company, or the final term of the concession, whatever occurs first. This period reflects the economic useful lives of each of the underlying assets that comprise the concession. This economic useful life is also used by the regulator, The Natural Gas Agency of the State of São Paulo, to determine the basis for measuring the tariff for rendering the services under the concession. Accordingly with IFRIC 12 and IFRS 15, concession infrastructure assets of the Comgás during the construction period, previously recorded as intangible in progress, must be classified as contract assets (note 3.3). The amortization of intangible assets reflects the pattern expected for the utilization of the future economic benefits by the Company, which corresponds to the useful lives of the assets comprising the infrastructure consonant to the São Paulo State Sanitation and Energy Regulatory Agency (“ARSESP”) provisions. The amortization of the intangible assets is discontinued when the related asset is fully used or written off, and no longer is included in the calculation basis of the tariff for the rendering of the concession services, whichever occurs first. c) Customer relationships Costs incurred on development of gas systems for new clients (including pipelines, valves, and general equipment) are recognized as intangible assets and amortized over the contract period. d) Other intangible assets Other intangible assets that are acquired by the Company and have a finite life are measured at cost less accumulated amortization and any accumulated impairment losses. e) Subsequent expenditure Subsequent expenditures are capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures are recognized in profit or loss as incurred. f) Amortization Except for goodwill, intangible assets are amortized on a straight-line basis over their estimated useful lives, from the date that they are available for use or acquired. Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. g) Research costs Development costs for future products and other internally generated intangible assets are capitalized at cost, provided manufacture of the products is likely to bring the Cosan an economic benefit. If the criteria for recognition as assets are not met, the expenses are recognized in the income statement in the year in which they are incurred. Capitalized development costs include all direct and indirect costs that are directly attributable to the development process. The costs are amortized using the straight-line method from the start of production over the expected life cycle of the models developed. Amortization recognized during the year is allocated to the relevant functions in the income statement. Consolidated Goodwill Concession Operating Trademarks Customer Other Total Cost At January 1, 2017 715,259 16,912,506 435,624 252,474 946,824 376,669 19,639,356 Additions — 361,946 — — 65,813 47,433 475,192 Business combinations (i) 136,626 — — — — (4,221 ) 132,405 Disposals — (182,339 ) — — (11,554 ) (2,232 ) (196,125 ) Transfers — 341,154 — — (11,696 ) 9,299 338,757 At December 31, 2017 851,885 17,433,267 435,624 252,474 989,387 426,948 20,389,585 Additions — 412,053 — — 77,931 76,642 566,626 Business combinations (i) (6,878 ) — — — 136,626 32,936 162,684 Disposals — (131,263 ) — (228,270 ) (402,266 ) (66,808 ) (828,607 ) Transfers — 14,102 — — (74,632 ) 11,049 (49,481 ) Transfer - contract assets - in progress — 435,477 — — — — 435,477 Adoption of IFRS 15 (Note 3.3) — (653,332 ) — — — — (653,332 ) Effect of exchange rate fluctuations 38,227 — — 13,673 15,817 11,002 78,719 At December 31, 2018 883,234 17,510,304 435,624 37,877 742,863 491,769 20,101,671 Depreciation At January 1, 2017 — (1,319,980 ) (200,876 ) (182,616 ) (668,695 ) (157,750 ) (2,529,917 ) Additions — (490,025 ) (11,740 ) (22,827 ) (127,584 ) (52,266 ) (704,442 ) Disposals — 143,331 — — 8,132 4,218 155,681 Transfers — (337,983 ) — — 721 (35 ) (337,297 ) At December 31, 2017 — (2,004,657 ) (212,616 ) (205,443 ) (787,426 ) (205,833 ) (3,415,975 ) Additions — (472,939 ) (11,740 ) (22,827 ) (105,773 ) (62,285 ) (675,564 ) Disposals — 94,133 — 228,270 400,679 65,971 789,053 Transfers — (360 ) — — 179,636 397 179,673 Impairment — — — — — (750 ) (750 ) Effect of exchange rate fluctuations — — — — (1,735 ) (3,837 ) (5,572 ) At December 31, 2018 — (2,383,823 ) (224,356 ) — (314,619 ) (206,337 ) (3,129,135 ) At December 31, 2017 851,885 15,428,610 223,008 47,031 201,961 221,115 16,973,610 At December 31, 2018 883,234 15,126,481 211,268 37,877 428,244 285,432 16,972,536 (i) The goodwill of the acquisitions, according to Note 1, is composed by: a) Stanbridge from R$ 31,726; b) TTA from R$ 23,618; c) LubrigrupoII from R$ 6,856; and d) Metrolube from R$ 67,548. Additionally, goodwill from the acquisition of Stanbridge (preliminarily allocated at the acquisition date in November 2017) was allocated to Customer relationships in 2018, in the amount of R$ 136,626. a) Amortization methods and useful lives Intangible assets (excluding goodwill) Annual rate of December 31, December 31, Comgás (i) Concession term 8,225,270 8,197,514 Concession rights—Rumo (ii) Concession term 7,119,068 7,231,096 15,344,338 15,428,610 Operating license for port terminal (iii) 4.00% 211,268 223,008 Trademarks: Mobil 10.00% — 22,827 Comma — 37,877 24,204 37,877 47,031 Customers relationship: Comgás 20.00% 149,890 174,459 Moove 6.00% 278,354 27,502 428,244 201,961 Other Software license 20.00% 168,892 167,520 Other 116,538 53,595 285,430 221,115 Total 16,307,157 16,121,725 (i) Refers to the intangible asset for the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprised of: (i) the concession rights recognized in the business combination and (ii) concession assets; (ii) Refers to the concession right agreement of Rumo Malha Norte S.A., which will be amortized until the end of the concession in 2079; (iii) Port operating license and customer relationships of Rumo, from the business combinations. b) Impairment testing of cash-generating units (“CGU”) goodwill i. Cosan Logística The Subsidiary annually tests the recoverable amounts of goodwill arising from business combination operations. Property, plant and equipment and defined-intangible assets that are subject to depreciation and amortization are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. For the purposes of impairment analysis, the concession contracts were defined as cash-generating units, each registered in an individual company. The basis for evaluation and annual testing is September 30. During the year ended December 31, 2018, we did not identify impairment indicators, so that no impairment test was required for fixed assets and intangible assets with a defined useful life, except for the cash generating unit represented by the Rumo Malha Oeste S.A. concession, which shows negative results and low cash generation. The recoverable amount for the fixed assets of this cash-generating unit was determined using the discounted cash flow methodology of the cash-generating unit. The main assumptions used were (i) EBITDA projected for the cash generating unit, without volume growth transported, within the remaining period of the concession, and (ii) the discount rate (WACC) of 8.28% per annum, before taxes. The calculation resulted in a recoverable amount of R$ 82,995, compared to a book value of R$ 155,443, which includes property, plant and equipment and intangible assets. A provision for impairment of R$ 72,448 was recorded for this cash-generating unit, allocated in proportion to the property, plant and equipment, as a contra-entry to “Other income (expenses) net,” note 19. The balance of goodwill recorded by the Company is associated with the port loading operation and terminals, so that this cash-generating unit needs to be tested annually. The recoverable amount of this cash-generating unit was determined by the net sales value of the unit, using the technique of EBITDA multiples, a technique considered level 3 in the hierarchy of fair value estimates. The determination of the recoverability of the assets depends on certain key assumptions as described above that are influenced by the market, technological, and economic conditions in force at the time this recovery is tested and, therefore, it is not possible to determine whether new losses by recovery will occur in the future and, if they occur, whether these would be material. ii. Cosan S.A. The combined carrying amounts of goodwill allocated to each cash-generating unit are as follows: December 31, December 31, Moove cash generating unit 782,740 751,391 Cosan cash-generating unit other business 43 43 Total goodwill 782,783 751,434 The recoverable amount is determined based on calculations of the value in use, using the discounted cash flow determined by Management based on budgets that take into account the assumptions related to each business, using information available in the market and previous performance. Discounted cash flows were drawn up over a ten-year The main assumptions used mainly consider the expectation of growth of the operations based on the Gross Domestic Product segmented by country, as well as considering the levels of average growth experienced in the last years and other macroeconomic aspects, as well as expectation of the price of sales of commodities, using discount rates that reflect specific business-related risks. All these future cash flows were discounted at a rate of 9.3% (weighted-average cost of capital) and a growth rate of the final value of 3.75% from 2028 reflecting specific risks related to the relevant assets in its cash generating unit. An increase of 6.3 percentage points in the discount rate should change so that the estimated recoverable amount is equal to the book value. The U.S. dollar has an impact on projections and, therefore, a fluctuation of in exchange rate would have an effect on the estimate. As of December 31, 2018, no expense for impairment of assets and goodwill was recognized. The determination of the recoverability of the assets depends on certain key assumptions as described above that are influenced by the market, technological and economic conditions in place at the time that such recovery is tested, and therefore, it is not possible to determine whether new reduction losses of recovery will occur in the future and, if they occur, whether these would be material.

Concessions payable

Concessions payable	12 Months Ended
	Dec. 31, 2018
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Concessions payable	11 Concessions payable Accounting policy Concessions represent arrangements between a public sector grantor and the subsidiary Rumo to operate a rail network consisting of four concessions that extend over approximately 12,000 kilometers of railway lines. Revenue from providing the service is received directly from the customers, through to logistic service. The concession right generally means that the Rumo has an exclusive right to provide the service under the concession for a given period, after which the infrastructure assigned to the concession and required to provide the service is returned to the concession grantor, generally for no consideration. The concession arrangement must provide for the management or operation of the infrastructure. Another common feature is the existence of obligations to acquire or construct all the items required to provide the concession service over the concession term. These concessions right is initially recognized with an intangible at cost (see Note 10.2), with cost understood to be the fair value of the service provided plus other direct costs that are directly attributable to the operation. They are then amortized over the duration of the concession. December 31, 2018 December 31, Leases Concessions Total Total Payables Rumo Malha Sul 31,546 29,215 60,761 65,550 Rumo Malha Paulista 26,316 19,576 45,892 48,139 57,862 48,791 106,653 113,689 Court discussion Rumo Malha Paulista 1,695,770 — 1,695,770 1,535,470 Rumo Malha Oeste 1,324,853 81,292 1,406,145 1,284,175 3,020,623 81,292 3,101,915 2,819,645 Total 3,078,485 130,083 3,208,568 2,933,334 Current 28,797 27,413 Non-current 3,179,771 2,905,921 Court Discussion: The Company is challenging in court the economic and financial unbalance of certain leases and concession contracts. In April 2004, Rumo Malha Paulista S.A. (“Rumo Malha Paulista”) filed an interlocutory injunction and subsequently Declaratory Action before the 21 st Rumo Malha Paulista required an injunction to suspend payment of installments due of the concession and lease agreements and to offset the credit balance resulting from labor amounts paid by Rumo with the amount charged by the Brazilian Government. In April 2005, the injunction was granted, suspending the enforceability of installments for 90 days by determining the completion of expertise. In July 2005, the suspension was extended for another 90 days. In September 2005, the injunction was overturned by the Federal Court of Rio de Janeiro. In January 2006, the suspension of payment of installments was granted, by means of judicial deposit. The amount related to the lease payment was deposited in court until October 2007, when the Company obtained a court order to replace the judicial deposits with a bank guarantee. In October 2015, a decision was handed down that partially upheld the action recognizing the occurrence of economic and financial balance of the agreements, allowing the Company to perform the part of compensation of the amounts claimed in the match against presented debt. Nevertheless, the Company believes that all amounts discussed shall be offset against payables based on clauses 7 and 10 of the bidding documents. Management, supported by the opinion of its legal counsel, assesses the chances of success as probable, but the financial liability remains recognized as it is a contractual obligation not yet discharged and still depend on offsetting with the Company’s reimbursement rights. Rumo Malha Oeste S.A. (“Rumo Malha Oeste”) also claiming the reestablishment of the economic-financial balance, lost by the cancellation of transportation contracts at the time of privatization, change in the regulatory environment and conditions set forth in the Privatization Tender—additionally, the growth forecasts that defined the value of the business did not materialize. The lawsuit is filed with the 16 th Management, supported by the opinion of its legal counsel, assesses the chances of success as probable, but the financial liability remains recognized as it is a contractual obligation not yet discharged and must still be offset against the company’s right to be reimbursed. Judicial deposits at December 31, 2018 concerning the above claims totaled: December 31, 2018 December 31, 2017 Rumo Paulista 119,806 119,806 Rumo Oeste 20,690 20,690 140,496 140,496 The judicial deposits are recorded in the “regulatory” group, as described in Note 14. 11.1 Commitments a) Commitments for the acquisition of assets and regulatory targets The balance of this account is considered as an asset or liability in accordance with the chart of accounts of the Regulatory. However, this account is excluded from the financial statements prepared in accordance with accounting practices adopted in Brazil and also IFRS, since the respective balance is not recorded as an asset or a liability, since its realization or settlement depends on future consumption by different consumers of the subsidiary Comgás. Therefore, the balances presented below are not recognized in the financial statements. Regulatory assets (liabilities): December 31, December 31, Cost of gas to be recovered/(transferred) 504,175 (174,090 ) Credits of taxes to be recovered/(transferred) (252,816 ) (46,807 ) 251,359 (220,897 ) Expense not recognized in the statement of income before income tax and social contribution 472,256 193,114 Regulatory assets (liabilities) 672,810 243,722 Regulatory assets (liabilities) tax (127,815 ) (12,222 ) 544,995 231,500 Adjustment 3,713 (26,119 ) Extemporaneous credits (76,452 ) (12,267 ) 472,256 193,114 b) Commitments with supply contracts Considering the current gas supply contracts, the subsidiary Comgás has a total financial commitment in an estimated present value of R$ 13,525,873, which amount includes the minimum established in contract in both commodity and transportation.

Other taxes payable

Other taxes payable	12 Months Ended
	Dec. 31, 2018
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Other taxes payable	12 Other taxes payable Accounting policy The Company is subject to different taxes and levies such as municipal, estate and federal taxes, tax on deposits to and withdrawals from bank accounts, turnover taxes, regulatory fees and income taxes, among other, that represent an expense for the Company. It is also subject to other taxes over its activities that generally do not represent an expense. December 31, 2018 December 31, 2017 Tax amnesty and refinancing program—REFIS 216,984 229,745 ICMS—State VAT 96,793 121,550 COFINS—Revenue tax 47,017 146,641 PIS—Revenue tax 7,654 31,563 ISS—Service tax 4,666 7,697 IOF—Financial tax 1,318 4,494 INSS—Social security 7,337 36,601 Other 18,417 2,224 400,186 580,515 Current 245,587 418,878 Non-Current 154,599 161,637 The amounts due on non-current Consolidated December 31, 2018 December 31, 2017 13 to 24 months 14,658 19,748 25 to 36 months 11,532 16,038 37 to 48 months 11,214 11,204 49 to 60 months 11,214 11,021 61 to 72 months 11,175 11,021 73 to 84 months 8,301 10,580 85 to 96 months 8,301 8,377 Thereafter 78,204 73,648 154,599 161,637

Income tax and social contribut

Income tax and social contribution	12 Months Ended
	Dec. 31, 2018
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Income tax and social contribution	13 Income tax and social contribution Accounting policy The income taxes rate is 34%. Current tax and deferred tax are recognized in profit or loss except for some transactions that are recognized directly in equity or in other comprehensive income. i. Current tax Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. ii. Deferred tax Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes and tax loss. The measurement of deferred tax reflects the way the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, using tax rates enacted or substantively enacted at the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to taxes levied by the same tax authority and the same taxable entity. iii. Recoverability of deferred income tax and social contribution In assessing the recoverability of deferred taxes, management considers the projections of future taxable income and the movements of temporary differences. When it is not probable that part or all the taxes will be realized, the tax asset is reversed. There is no deadline for the use of tax loss carryforwards and negative bases, but the use of these accumulated losses of previous years is limited to 30% of annual taxable profits. iv. Tax exposure In determining the amount of current and deferred tax, the Company considers the impact of uncertain tax positions and whether additional taxes and interest may be due. This assessment relies on estimates and assumptions and may involve a series of judgments about future events. New information may become available that causes the Company to change its judgment regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made. a) Reconciliation of income and social contribution tax expenses Consolidated December 31, 2018 December 31, 2017 December 31, 2016 Profit before taxes 2,843,667 1,474,652 555,987 Income tax and social contribution nominal rate (34%) (966,847 ) (501,382 ) (189,036 ) Adjustments to determine the effective rate Interest in earnings of investees (non-taxable 339,237 340,766 532,335 Differences in tax rates on earnings / losses of overseas companies (12,423 ) (89,070 ) (150,233 ) Granted income tax incentive 48,541 74,416 10,098 Share-based payment transactions (1,363 ) (4,022 ) (3,950 ) Interest on shareholders’ equity (19,777 ) (21,495 ) (45,573 ) Non-deductible (14,405 ) (52,226 ) (28,103 ) Tax losses not recorded (i) (143,999 ) (177,824 ) (185,089 ) Goodwill amortization effect 1,853 1,853 1,853 Tax effects of discounts granted—PERT 218 (4,438 ) — Tax loss carryforwards from previous years recorded — (3,554 ) — Other 8,478 8,621 (.4,004 ) Income tax and social contribution benefit (expense)—current and deferred (760,487 ) (428,355 ) (61,702 ) Effective rate—% 26.74 29.05 11.10 (i) Refers mainly to tax losses not recorded in subsidiaries of Rumo which under current conditions do not attend the requirements of future taxable profits that justify the recognition of the deferred tax assets. In accordance with Brazilian Federal Taxes rules those losses do not expire. b) Deferred income tax assets and liabilities The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities are presented below: Consolidated December 31, 2018 December 31, 2017 Assets credit of: Income tax loss carry forwards 2,190,068 2,112,707 Social contribution tax loss carry forwards 801,866 772,304 Temporary differences Foreign exchange—Loans and borrowings 789,220 548,568 Legal proceedings provision 396,577 365,997 Tax deductible goodwill — 56,276 Impairment provision 241,083 250,236 Provisions for employee benefits 175,178 153,434 Allowance for doubtful accounts 30,327 25,991 Regulatory asset (liability) 59,597 65,318 Impairment of tax credit 74,900 61,324 Share-based payment transactions 5,246 1,602 Profit sharing 51,601 40,195 Interest on preferred shareholders payable in subsidiaries 155,562 218,599 Property, plant and equipment—useful life review 277,925 160,490 Contractual dispute — 86,482 Other 276,095 316,176 Deferred taxes—Assets 5,525,245 5,235,699 (-) Deferred taxes assets not recognized (i) (2,104,742 ) (1,961,325 ) Liabilities credit of: Temporary differences Business combination—property, plant and equipment 63,574 110,149 Tax deductible goodwill (389,679 ) (351,262 ) Lease (228,055 ) (277,091 ) Concession contract (6,745 ) (8,681 ) Unrealized gains on derivatives instruments (ii) (664,841 ) (115,503 ) Fair value option in loans 57,298 23,855 Income on formation of joint ventures (1,135,036 ) (1,135,036 ) Business combination—Intangible asset (3,725,546 ) (3,741,522 ) Other 56,201 (45,513 ) Total (5,972,829 ) (5,540,604 ) Total of deferred taxes recorded (2,552,326 ) (2,266,230 ) Deferred income tax—Assets 1,540,693 1,636,080 Deferred income tax—Liabilities (4,093,019 ) (3,902,310 ) (i) Refers mainly to tax losses and temporary differences, in the amount of R$ 1,395,713 and R$ 680,723, respectively, of Rumo Malha Sul and Rumo Malha Oeste that under current conditions do not have predictability of generating taxable income to justify the accounting of assets referred to income tax and social contribution. (ii) The subsidiary Comgás changed the regime for the taxation of foreign exchange variation of the loans and financing from cash basis to accrual accounting for fiscal year 2018, therefore the deferred taxes on gains of income not realized with derivatives, started to be presented as deferred tax liability. Previously they were offset by the losses of the exchange variation of loans and financing. c) Changes in deferred tax Consolidated At January 1, 2017 (2,060,563 ) Recorded through income (426,341 ) Property, plant and equipment—useful life review 132,503 Other comprehensive income 8,201 Tax loss carryforwards used to settle other tax installments 3,555 Tax loss carryforwards over change of shareholding interest in subsidiary 60,583 Other (i) 15,832 At December 31, 2017 (2,266,230 ) Recorded through income (295,620 ) Other comprehensive income 27,977 Tax loss carryforwards used to settle other tax installments (2,114 ) Business combination (24,164 ) Other (i) 7,825 At December 31, 2018 (2,552,326 ) (i) Exchange variation effect due to the conversion of offshore investments. The Company expects to realize the full deferred tax on tax losses and social contribution.

Provision for legal proceedings

Provision for legal proceedings	12 Months Ended
	Dec. 31, 2018
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Provision for legal proceedings	14 Provision for legal proceedings Accounting policy Provisions for legal proceedings are recognized as other expenses when the Company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. The assessment of probability loss includes the available evidence, hierarchy of laws, jurisprudence, the most recent court decisions and relevance in the legal system, as well as the opinion of outside counsel. Provisions are reviewed and adjusted according to circumstances, such as limitation period, conclusions of tax inspections or additional exposures identified based on new matters or court decisions. Provisions for legal proceedings resulting from business combinations are estimated at fair value in the acquisition time. The Company had provision for legal proceedings and judicial deposits recorded in the financial position at December 31, 2018 and 2017 in respect of: Provision for legal Judicial deposit December 31, December 31, December 31, December 31, Tax 534,131 501,247 460,484 371,703 Civil, environmental and regulatory 362,725 375,561 199,526 196,026 Labor 466,312 471,349 218,797 198,378 1,363,168 1,348,157 878,807 766,107 Changes in provision for legal proceedings: Tax Civil, Labor Total At January 1, 2017 479,532 344,048 444,984 1,268,564 Provisions 15,821 77,535 140,445 233,801 Settlement / Write-offs (14,047 ) (45,305 ) (148,204 ) (207,556 ) Monetary variation (i) 19,941 (717 ) 34,124 53,348 At December 31, 2017 501,247 375,561 471,349 1,348,157 Provisions 20,325 48,660 97,427 166,412 Settlement / Write-offs (22,024 ) (76,083 ) (134,336 ) (232,443 ) Transfers 7,178 (7,178 ) — — Monetary variation (i) 27,405 21,765 31,872 81,042 At December 31, 2018 534,131 362,725 466,312 1,363,168 (i) Includes interest reversal. The Company’s debts with legal proceedings are secured by assets, cash deposit, bank guarantee or insurance guarantee. a) Probable losses Tax: December 31, December 31, Compensation with FINSOCIAL (i) 286,929 280,158 INSS—Social security (ii) 80,134 65,149 State VAT—ICMS credit (iii) 72,941 99,423 IPI—Excise tax credit—NT 28,931 678 Federal income taxs 1,589 1,521 PIS and COFINS 171 2,051 Other 63,436 52,267 534,131 501,247 (i) During the period from October 2003 to November 2006, the Company, through its subsidiary CLE, offset the FINSOCIAL tax against several other federal taxes, based on a final court decision in September 2003 following a decision that challenged the constitutionality of the FINSOCIAL. The offsetting of these taxes remains under discussion at the administrative level. No judicial deposits were made. (ii) The amounts that have been provisioned are mainly related to social security contributions levied on company´s earnings, pursuant to Article 22-A (iii) The amounts that have been provisioned refer to tax assessments by the tax authorities related to several types of ICMS credits. Amongst them: (a) assessment notice related to ICMS payments for the purchase of raw materials which are considered for “use and consumption”, therefore, not eligible for compensation; (b) assessment, as sole obligor, for withholding of ICMS on tolling agreement from an agricultural partnership with Central Paulista Ltda. Açúcar e Álcool; and (c) assessment notice related to the ICMS offset arising from the fact that the forward presumed profit is bigger than the consummated profit, under tributary substitution regime. Civil, regulatory, environmental and other claims: As of December 31, 2018, R$ 199,526 in judicial deposits were made for civil and environmental claims, and this figure was R$ 196,026 as of December 31, 2017. Company and its subsidiaries are also parties to a number of regulatory legal proceedings related to (i) collection of fines by the Brazilian Transportation Authority ( Agência Nacional de Transporte Terrestre Labor claims: non-compliance Termos de Ajustamento de Conduta b) Possible losses The December 31, December 31, Civil 3,258,113 2,865,572 Labor 990,913 1,061,910 Regulatory 699,301 606,133 Environmental 460,911 378,462 5,409,238 4,912,077 Tax: December 31, December 31, Federal income taxes (i) 3,372,743 2,766,174 ICMS—State VAT (ii) 2,684,248 2,652,709 PIS and COFINS—Revenue taxes (iii) 1,408,519 838,343 IRRF—Withholding tax (iv) 982,134 914,545 Goodwill Rumo (v) 529,788 512,120 IPI—Excise tax credit—NT (vi) 490,500 523,121 Penalties related to tax positions (vii) 449,039 429,249 MP 470—Tax installments (viii) 297,902 290,389 Foreign financial operation (ix) 290,220 280,414 INSS—Social security and other (x) 260,712 556,252 Compensation with IPI—IN 67/98 (xi) 134,642 132,270 Stock option (xii) 67,991 65,776 Financial transactions tax on loan 52,585 51,330 Compensation credit award 43,121 41,350 Social security contributions 4,121 45,985 Other 417,598 902,698 11,485,863 11,002,725 (i) The Company, and its controlled companies, received assessment notices based on the following: a) Tax benefits that arose from the deduction of goodwill amortization; b) Exchange variation and interest incurred as the tax authorities understand that the corporate transactions carried out were intended to postpone the settlement of debt contracted abroad through the issuance of Perpetual Bonds, in order to reduce Positive result of exchange variation; c) The subsidiary Comgás was known of the no recognition of the offsetting procedures made in 2015, using income taxes credits (“IRPJ”); d) Isolated fine of 50%, resulting from non-homologation e) Tax assessments that require IRPJ and social contributions (“CSLL”) related to: (i) Malha Norte Goodwill: Tax assessment notices drawn up for the collection of IRPJ and CSLL, cumulated with interest for late payment and fines and isolated. In the opinion of the Federal Revenue, Rumo Malha Norte would have unduly amortized the goodwill calculated on the acquisition of Brasil Ferrovias S/A and Novoeste Brasil S/A.; (ii) GIF, TPG and Teaçu: tax assessment notices issued for the collection of IRPJ and CSLL, plus a fine and default interest, as well as an isolated fine, for the following reasons: Deduction of the actual profit and the CSLL tax base from the amount corresponding to the amortization in acquisition of interest in Teaçu Armazéns Gerais S/A; Deduction, of the actual profit and the basis of calculation of CSLL, of the amount corresponding to the amortization of the goodwill paid by the companies TPG Participações S.A. and GIF LOG Participações S.A in the acquisition of shares issued by Rumo Logística S/A; and (iii) Labor provisions: In 2009, under the assumption that the Company would have excluded from the calculation of the actual profit and the adjusted basis of calculation of CSLL labor provisions. According to the tax authorities, the write-off (ii) In summary, these demands relate basically: • Tax assessments issued against the Company for unpaid ICMS and non-compliance • ICMS levied on the remittances for the export of crystallized sugar, which the Company understands are tax exempt. However, the tax authorities classify crystallized sugar as a semi-finished product, which is therefore subject to ICMS; • ICMS withholding rate differences on the sale or purchase the goods, which after the operation, had their tax registrations cancelled; • Disallowance of ICMS tax credits on the sale of diesel fuel to customers engaged in the agro industrial business; • ICMS payments on inventory differences arising from erroneous calculations by the State Tax Administration; • ICMS related to the tax war caused by tax benefits granted composed by all States representatives; • The subsidiary CLE has been discussing the state fund of fiscal equilibrium ( Fundo Estadual de Equilíbrio Fiscal • ICMS exemption in the transportation of goods for exportation; • Assessment from State Tax Administration of São Paulo on the grounds that the Company was not authorized to operate as a general warehouse in that state. At the time of the release of the state registration, the tax authorities allowed the Company’s activities, including issuance of invoices. • Tax assessment notice issued by the São Paulo State Treasury Department, against Rumo Malha Paulista, covering the period from February 2011 to July 2015, with the indication of infractions for alleged lack of payment of ICMS on railroad services for export and ICMS credits accrual considered undue. (iii) Refers mainly to the reversal of PIS and COFINS credits, provided by Laws 10,637/2002 and 10,833/2003, respectively. Those reversals arise from a differing interpretation of the laws by the tax authorities in relation to raw materials. These discussions are still at the administrative level. Tax authorities assessed the Rumo Malha Paulista for non-taxation (iv) The subsidiary CLE received an assessment notice related to the withholding income tax on an alleged capital gain arising from the acquisition of assets of foreign companies. The subsidiary Comgás received an assessment notice related to the withholding income tax on an alleged capital gain of a former shareholder due to contractual arrangements. Rumo Malha Paulista had part of its IRPJ credit balance glossed based on the argument that the Company would not be entitled to IRRF compensation on swap transactions. (v) Tax assessment issued by the Brazilian Tax Authority in 2011 and 2013 against Rumo S.A. concerning: (a) amortization expense disallowance based on future profitability, as well as financial expenses; and (b) non-taxation (vi) Legal demands related to the SRF Normative Instruction no. 67/98 that allowed for the refunding of IPI tax payments for sales of refined sugar from January 14, 1992 through November 16, 1997 and fiscal requirement, at the exit of lubricating grease, of product immune to the collection of IPI, because it is derived from petroleum. (vii) The Company was assessed due to the disregard of the tax benefits of REPORTO (PIS and COFINS suspension), on the grounds that the locomotives and freight cars purchased in 2010 were used outside the limits area of the port. Therefore, the Company was assessed to pay PIS and COFINS, as well as an isolated fine corresponding to 50% of the value of acquired assets. (viii) The Tax Authority partially rejected the Company requests for payment of its federal tax debts, pursuant to provisional measure n. 470 (MP 470), on the ground that the tax loss offered is not sufficient to settle the respective debts. The likelihood of loss is considered as possible since the results are indicated existed and are available for such use. (ix) Tax assessment notices issued requiring additional income tax, social contribution, PIS and COFINS, for the calendar years 2005 to 2008 as a result of the following alleged violations: (a) improper exclusion of financial costs arising from loans with foreign financial institutions from the corporate income tax and social contribution calculation basis, (b) improper exclusion of financial income from securities issued by the Government of Austria and the Government of Spain from the corporate income tax and social contribution calculation basis (c) no inclusion, in the corporate income tax and social contribution calculation basis, of gains earned in swap operations, and non-taxation A favorable decision in the Administrative Tax Appeals Council ( Conselho Administrativo de Recursos Fiscais (x) The legal proceeding related to INSS payment involve the following: (a) the legality and constitutionality questioning Normative Instruction MPS/SRP Nº 03/2005, which restricted the constitutional immunity over social contributions on export revenues through direct sales, consistent with the manner exports made via trading companies are now taxed; (b) assessment of SENAR (Rural apprenticeship scheme) social contribution on direct and indirect exports, in which the tax authorities disregard the right to constitutional immunity; and (c) requirement of social security contribution on stock purchase through stock option plans. (xi) SRF Normative Instruction no. 67/98 allowed for the refunding of IPI tax payments for sales of refined sugar from January 14, 1992 through November 16, 1997. Consequently, the Company applied for the offsetting of amounts paid during the periods against other tax liabilities. However, the tax authorities denied its application for both the reimbursement and offsetting of these amounts. The Company has challenged this ruling in an administrative proceeding. The subsidiary CLE has requirement of IPI, at restricting the constitutional immunity, because the lubricating oil is derived from petroleum. (xii) Tax assessments issued against the Rumo for the collection of social security contributions (20% on the amount paid) of amounts related to the Stock Option Plan granted to employees, managers and third parties. The main reason for the assessment is the alleged remunerative nature. Labor: In 2010, Prumo Engenharia Ltda. (“Prumo Engenharia”), a company that provided services to ALL—América Latina Logística SA (“ALL”), was accused of incurring irregular labor practices during the execution of an engineering service for the Company’s indirect subsidiary, Rumo Malha Paulista. Although Prumo Engenharia assumed full responsibility for the condition of the workers in question, Rumo Malha Paulista was improperly included, in the Rumo S.A.’s view, in the register of employers of the Ministry of Labor, being granted a preliminary injunction determining the exclusion of said registration until the final and unappealable decision of the judicial process, which is processed in the secrecy of justice. The Public Prosecutor’s Office also filed a public civil action against the Malha Paulista, without the inclusion of Prumo in the case, demanding payment of compensation for collective damages in the amount of R$ 100,000 (among other commitments), partially adjudicated proceeding condemning the Rumo S.A. in obligations of doing and not doing, as, in collective moral damages of R$ 28,900. In addition to demonstrating that the Rumo S.A. did not participate in the practice of irregularities, Rumo S.A. understands that the suit should be filed against Prumo, which is discussed in appeal. The risk of loss is considered possible and the case is awaiting decision of the Superior Labor Court.

Shareholders' equity

Shareholders' equity	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Shareholders' equity	15 Shareholders’ equity a) Share capital Accounting policy Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity. Income taxes relating to transaction costs of an equity transaction are accounted for in accordance with policy described in Note 13. At December 31, 2018, Cosan Limited’s share capital is composed of the following: Class A % Class B1 % Shareholders—Common shares Controlling group 19,514,418 11.20 96,332,044 100.00 Renaissance Technologies LLC 6,288,299 3.60 — — M&G Investment Management Limited 5,651,331 3.20 — — Eastspring Investments (Singapore) Limited 3,963,068 2.30 — — Free Float 112,926,552 64.80 — — Total shares outstanding 148,343,668 85.10 96,332,044 100.00 Treasury shares 26,011,673 14.90 — — Total 174,355,341 100.00 96,332,044 100.00 On December 31, 2018, the capital authorized is U.S.$ 11,889 thousand, divided into 1,000,000,000 Class A Shares of par value US$ 0.01 each and 188,886,360 Class B Shares or par value U.S.$ 0.01 each. The capital subscribed and paid by the Company is R$ 5,328, which is composed of 174,355,341 book-entry shares of common stock without par value. There have been no changes to the number of shares issued during the periods presented. b) Treasury shares The Company holds 26,011,673 Class A treasury shares as of December 31, 2018 (27,488,204 as of December 31, 2017) with a market value of U.S.$ 8.80 per share as of December 31, 2018 (U.S.$ 9.70 per share as of December 31, 2017). On December 22, 2017 the Company finished its tender offer to purchase own shares, and 22,025,248 common shares was bought for U.S.$ 9.65 per share. The transaction generated a cash outflow, as shown in the financing activity of statement of cash flow, in the amount of U.S.$ 212,544 thousand or R$ 707,770. On December 31, 2018, the amount of 1,476,531 treasury shares was delivered to the beneficiaries of the Stock-Grant Plan – Equity-settled – Cosan Limited. c) Dividends Accounting policy Cosan Limited is a holding company and can only pay dividends to the extent, if any, that funds are received from its subsidiaries. On May 16, 2018, the board of directors approved the distribution of the dividends received by Cosan Limited from Cosan S.A.. The dividends were paid to shareholders for the fiscal year ended December 31, 2017 totaling R$ 69,622 or U.S.$ 20,000, corresponding to R$ 0,2861 or U.S.$ 0,0822 per common share without withholding income tax. d) Other comprehensive (loss) income December 31, Comprehensive December 31, Foreign currency translation effect (372,343 ) (161,574 ) (533,917 ) Gain on cash flow hedge in joint ventures and subsidiaries 14,610 6,883 21,493 Actuarial loss on defined benefit plan (44,937 ) (54,309 ) (99,246 ) Financial instruments with subsidiaries 15,000 — 15,000 Change in fair values of financial assets 841 244 1,085 Total (386,829 ) (208,756 ) (595,585 ) Attributable to: Owners of the Company (394,212 ) (192,961 ) (587,173 ) Non-controlling 7,383 (15,795 ) (8,412 ) December 31, Comprehensive December 31, Foreign currency translation effect (322,258 ) (50,085 ) (372,343 ) (Loss) gain on cash flow hedge in joint ventures and subsidiaries (190,001 ) 204,611 14,610 Actuarial loss on defined benefit plan (29,017 ) (15,920 ) (44,937 ) Financial instruments with subsidiaries 6,000 9,000 15,000 Change in fair values of financial assets (2,618 ) 3,459 841 Total (537,894 ) 151,065 (386,829 ) Attributable to: Owners of the Company (480,454 ) 86,242 (394,212 ) Non-controlling (57,440 ) 64,823 7,383

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Earnings per share	16 Earnings per share Accounting policy a) Basic earnings per share Basic earnings per share is calculated by dividing: i. the profit attributable to owners of the company, excluding any costs of servicing equity other than ordinary shares; and ii. by the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements (share-based payment) in ordinary shares issued during the year and excluding treasury shares (Note 15). b) Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: i. the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares; and ii. the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares. The Company’s subsidiaries have two categories of potential dilutive effects: share options and put options. For the share options, a calculation is done to determine the effect of the dilution in the profit attributable to shareholders of the parent due the exercise of the share options at subsidiaries. For the put option, is assumed to have been converted into ordinary shares, and the profit attributable to shareholders of the parent is adjusted. The following table sets forth the calculation of earnings per share (in thousands of Brazilian Reais, except per share amounts): December 31, December 31, December 31, Profit attributable from continued operation to ordinary equity holders for basic earnings 975,448 551,021 325,132 Loss attributable from discontinued operation to ordinary equity holders for basic earnings — — (47,328 ) Effect of dilution: Dilutive effect of subsidiary’s stock option plan (2,882 ) (1,352 ) (3,096 ) Dilutive effect of subsidiary’s stock option plan—discontinued operation — — 200 Dilutive effect of put option — — (15,601 ) Profit from continued operation attributable to ordinary equity holders adjusted for the effect of dilution 972,566 549,669 306,435 Loss from discontinued operation attributable to ordinary equity holders adjusted for the effect of dilution — — (47,128 ) Basic number of shares outstanding—In thousands of shares 244,065 262,999 264,691 Effect of dilution: Dilutive effect of stock option plan 10,061 5,553 — Diluted number of shares outstanding—In thousands of shares 254,126 268,552 264,691 Basic earnings (loss) per share from: Continuing operations R$ 3.997 R$ 2.095 R$ 1.2283 Discontinuing operations R$ 0.000 R$ 0.000 (R$ 0.1788 ) R$ 3.997 R$ 2.095 R$ 1.050 Diluted earnings (loss) per share from: Continuing operations R$ 3.827 R$ 2.047 R$ 1.1577 Discontinuing operations R$ 0.000 R$ 0.000 (R$ 0.1780 ) R$ 3.8271 R$ 2.0468 R$ 0.9797 The non-controlling For the year ended December 31, 2018, 3,264 share options indirect subsidiary Brado were excluded from the diluted weighted-average For the year ended December 31, 2018, 656,000 shares related to the share repurchase plan of subsidiary Cosan S.A. have an antidilutive effect, so they were not considered in the diluted earnings per share analysis.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Revenue	17 Revenue Accounting policy The Company recognizes revenues from the following main sources: i. Sale of products The Company operates in the production and distribution of lubricants including the brands Mobil and Comma, as well as the production and distribution of biomass pellets. Products are sold in contracts identified with individual customers and in sets, as a package of goods or services. The Company recognizes sales revenues upon delivery to the customer as long as revenue and costs can be measured reliably, receipt of the consideration is probable and there is no continuous involvement of management with the products. Delivery is considered to be the moment when the customer accepts the goods, and the risks and benefits related to the property are transferred. Some lubricant sales contracts cannot be purchased separately from a package of services. However, the goods and services are clearly distinct in the contracts. This sales modality represents two separate performance obligations and therefore revenue will be recognized for each of these performance obligations when control of the respective goods and services is transferred to the customer. The transaction price be allocated to different performance obligations based on the independent selling price, in which revenues are identified, measured and recorded separately. Trade incentives, including cash incentives, discounts and volume rebates, and free or discounted goods or services, are accounted for as a reduction of revenue. Discounts, rebates, credits, price concessions, performance bonuses and similar incentives are treated as variable consideration and included in the transaction price at the company’s best estimate, and is included in revenue to the extent that it is highly probable that there will be no significant reversal of the cumulative amount of revenue when any pricing uncertainty is resolved. ii. Services provided The Company provides gas distribution services through the subsidiary Comgás and logistics services through the subsidiary Cosan Logística. The fair value and selling prices of individual services are broadly similar. iii. Billed revenue The company provides gas distribution services through the subsidiary Comgás. Fair value and service selling prices are conveniently released and recognized when its value is measured reliably, recognized as having no result at the same volume as those delivered to customers based on the monthly measurements performed. iv. Unbilled revenue Refers to the portion of gas supplied for which metering and billing to customers have not yet occurred. This amount is estimated based on the period between measurement and the last day of the month. The actual volume billed may be different from estimates. The Company believes that, based on its historical experience with similar operation, the unbilled estimated amount will not significantly differ from actual amounts. v. Services rendered Are recognized when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the Company, when the stage of completion of the transaction at the end of the reporting period can be measured reliably, as well as when its amount and related costs can be measured reliably. Service prices are established based on service orders or contracts. Services for which payment is made in advance are recorded as deferred revenue in other liabilities and recognized in revenue when the services are rendered. vi. Deferred revenue Consists in advances received from clients seeking investment in fixed assets in return for a rail service contract requiring future performance of services by the Company. vii. Infrastructure concessions The construction of the infrastructure necessary for gas distribution is considered a construction service rendered to the Conceding Authority, and the related income is recognized in profit or loss at finishing stage of the work. Construction costs are recognized by reference to the stage of completion of the construction activity at the end of the reporting period, and are included in cost of sales. The provision of infrastructure construction services is recognized in accordance with IFRS 15, against a contract asset. The following is an analysis of the Company’s revenue for the year from continuing operations: December 31, 2018 December 31, 2017 December 31, 2016 Gross revenue from sales of products and services 19,618,525 15,835,343 14,673,819 Construction revenue 415,753 351,193 339,025 Indirect taxes and deductions (3,190,345 ) (2,604,073 ) (2,494,705 ) Net sales 16,843,933 13,582,463 12,518,139 In the following table, revenue is disaggregated by products and service lines and timing of revenue recognition: December 31, 2018 December 31, 2017 December 31, 2016 At a point in time Comgás—Gas distribution 6,363,614 5,118,087 5,211,082 Moove—Lubricants and basic oil 3,414,536 2,097,450 1,861,991 Other 69,808 72,018 108,012 9,847,958 7,287,555 7,181,085 Over time Logistic—Transportation 5,715,450 4,993,849 3,960,800 Logistic—Port Elevation 303,800 330,800 308,300 Comgás—Construction revenue 415,753 351,193 339,025 Other services 601,099 653,771 767,138 7,036,102 6,329,613 5,375,263 Elimination (40,127 ) (34,705 ) (38,209 ) Total of net sales 16,843,933 13,582,463 12,518,139

Costs and expenses by nature

Costs and expenses by nature	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Costs and expenses by nature	18 Costs and expenses by nature The expenses are presented in the statement of profit and loss by function. The reconciliation of income by nature/purpose are as follows: December 31, 2018 December 31, 2017 December 31, 2016 Raw materials and consumables used (7,245,378 ) (4,757,593 ) (4,320,833 ) Construction cost (415,753 ) (351,193 ) (339,025 ) Employee benefit expense (2,006,400 ) (1,985,230 ) (1,934,690 ) Selling expenses (30,139 ) (82,941 ) (72,683 ) Transportation expenses (1,674,771 ) (1,533,050 ) (1,394,544 ) Leases and concessions expenses (212,081 ) (193,252 ) (193,637 ) Leases expenses (14,157 ) (15,234 ) (38,977 ) Depreciation and amortization (1,972,136 ) (1,889,525 ) (1,697,983 ) Other (554,421 ) (428,145 ) (363,394 ) (14,125,236 ) (11,236,163 ) (10,355,766 ) Cost of sales (12,119,917 ) (9,232,210 ) (8,317,490 ) Selling (1,023,485 ) (1,068,663 ) (1,037,542 ) General and administrative (981,834 ) (935,290 ) (1,000,734 ) (14,125,236 ) (11,236,163 ) (10,355,766 )

Other income (expenses), net

Other income (expenses), net	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Other income (expenses), net	19 Other income (expenses), net December 31, 2018 December 31, 2017 December 31, 2016 Gain on judicial dispute (i) 726,000 — — Tax extemporary credits (ii) 199,027 — — Revenue from sale of scrap 45,952 41,040 — Insurance reimbursement income 5,345 22,852 12,794 Gain (loss) from port operations 4,679 (1,028 ) — Rental income 831 2,622 2,889 Gain on compensation claims — 1,039,966 — Loss on disposal of non-current assets and intangibles (959 ) (32,558 ) (22,961 ) Impairment (72,448 ) — — Net effect of legal proceedings, recoverable and tax installments (115,383 ) (172,659 ) (111,841 ) Other (54,893 ) (22,636 ) 2,817 738,151 877,599 (116,302 ) (i) The subsidiary Comgás and the supplier Petrobras settled judicial dispute that were not related to the cost of gas. As a result was recognized an indemnification in the net amount of R$ 726,000 (note 5.7). (ii) Gain on the recognition of the ICMS base of the PIS and COFINS base (note 6).

Finance results

Finance results	12 Months Ended
	Dec. 31, 2018
Investments accounted for using equity method [abstract]
Finance results	20 Finance results Accounting policy Finance income comprises interest income on funds invested, dividend income, fair value gains on financial assets at fair value through profit or loss, gains on the remeasurement to fair value of any pre-existing ex-dividend Finance expense comprise interest expense on borrowings, unwinding of the discount on provisions and deferred consideration, dividends on preference shares classified as liabilities, fair value losses on financial assets at fair value through profit or loss and contingent consideration, impairment losses recognized on financial assets (other than trade receivables), losses on hedging instruments that are recognized in profit or loss and reclassifications of net losses previously recognized in other comprehensive income. Borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognized in profit or loss using the effective interest method. Foreign exchange gains and losses on financial assets and financial liabilities are reported on a net basis as financial income or financial cost, depending on whether the net foreign currency fluctuations result in a gain or loss position. Foreign currency gains and losses on financial assets and financial liabilities are reported on a net basis as either finance income or finance cost depending on whether the net foreign currency fluctuations result in a gain or loss position. Details of finance income and costs are as follows: December 31, 2018 December 31, 2017 December 31, 2016 Cost of gross debt Interest on debt (1,605,222 ) (1,787,347 ) (1,835,474 ) Monetary and exchange rate variation (1,491,050 ) (198,858 ) 865,158 Derivatives and fair value measurement 1,532,273 (34,738 ) (1,463,395 ) Amortization of borrowing costs (54,251 ) (38,886 ) (73,832 ) Discounts obtained from financial operations — — 85,962 Guarantees and warranties on debt (109,046 ) (157,512 ) (50,819 ) (1,727,296 ) (2,217,341 ) (2,472,400 ) Income from financial investment and exchange rate in cash and cash equivalents 438,149 578,611 534,657 Cost of debt, net (1,289,147 ) (1,638,730 ) (1,937,743 ) Other charges and monetary variations Interest on other receivables (i)(ii) 460,861 120,030 263,180 Interest on other liabilities (212,799 ) (409,697 ) (414,540 ) Monetary variation on leases and concessions agreements (186,259 ) (244,198 ) (296,118 ) Monetary variation on leases (105,085 ) (131,185 ) (207,686 ) Advances on real state credits (5,091 ) (20,171 ) (39,671 ) Interest on shareholders’ equity (13,011 ) (16,883 ) (9,448 ) Interest on contingencies and contracts (102,525 ) (52,667 ) (91,977 ) Bank charges and other (94,809 ) (355,195 ) (314,014 ) Exchange variation (63,071 ) (2,803 ) (7,759 ) (321,789 ) (1,112,769 ) (1,118,033 ) Finance results, net (1,610,936 ) (2,751,499 ) (3,055,776 ) Reconciliation Finance expense (2,849,228 ) (3,704,515 ) (3,673,356 ) Finance income 1,032,725 870,739 1,102,918 Foreign exchange (losses) gain, net (1,555,215 ) (199,777 ) 997,109 Derivatives 1,760,782 282,054 (1,482,447 ) Finance results, net (1,610,936 ) (2,751,499 ) (3,055,776 ) (i) The subsidiary Comgás and the supplier Petrobras settled judicial dispute. As a result the portion related to the interest on the principal amount of supplier was reversed in the amount the R$ 177,423 (see note 19 (i)), as well as the amount of R$ 101,583 related to the monetary variation on the judicial deposit (note 5.8). (ii) It is Included the balance of R$ 93,243 related to the interest on PIS and COFINS as stated in the note 6.

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Financial risk management	21 Financial risk management This note explains the Company’s exposure to financial risks and how these risks could affect the group’s future financial performance. Current year profit and loss information has been included where relevant to add further context. Risk Exposure arising from Measurement Management Market risk – foreign exchange (i) Future commercial transactions. (ii) Recognized financial assets and liabilities not denominated in Brazilian Reais (i) Cash flow forecasting (ii) Sensitivity analysis Foreign currency forwards and foreign currency options Market risk – interest rate Cash and cash equivalents, marketable securities, restricted cash, loans, borrowings and debentures, leases, derivative and real state credit certificates (i) Sensitivity analysis Interest rate swaps Credit risk Cash and cash equivalents, marketable securities, restricted cash, trade receivables, derivatives, receivables from related parties and dividends (i) Aging analysis (ii) Credit ratings Diversification of bank deposits, credit limits and letters of credit Liquidity risk Loans, borrowings and debentures, trade payables, other financial liabilities, REFIS, leases, derivative, real state credit certificates, payables to related parties and dividends (i) Rolling cash flow forecasts Availability of committed credit lines and borrowing facilities The Company’s risk management is predominantly controlled by a central treasury department under policies approved by the board of directors. Company treasury identifies, evaluates and hedges financial risks in close co-operation non-derivative Where all relevant criteria are met, hedge accounting is applied to remove the accounting mismatch between the hedging instrument and the hedged item. This will effectively result in recognizing interest expense at a fixed interest rate for the hedged floating rate loans and inventory at the fixed foreign currency rate for the hedged purchases. The Company’s policy is to maintain a robust capital base to promote the confidence of investors, creditors and the market, and to ensure the future development of the business. Management monitors that the return on capital is adequate for each of its businesses. The usage of financial instruments in order to protect against these areas of volatility is determined through an analysis of the risk exposure that management intends to cover. a) Market risk The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return. The Company uses derivatives to manage market risks. All such transactions are carried out within the guidelines set by the risk management committee. Generally, the Company seeks to apply hedge accounting to manage volatility in profit or loss. i. Foreign exchange risk As at December 31, 2018 and December 31, 2017, the Company had the following net exposure to the exchange rate variations on assets and liabilities denominated in Dollar (U.S.$) and Euro (€): December 31, December 31, Cash and cash equivalents 1,285,156 782,103 Trade receivables 51,734 25,797 Trade payables (245,885 ) (263,229 ) Loans, borrowings and debentures (13,480,808 ) (8,919,712 ) Advances from clients — (6,310 ) Contingent consideration (64,969 ) (64,213 ) Payables to related parties — (210,497 ) Derivative financial instruments 11,064,567 7,323,116 Foreign exchange exposure, net (1,390,205 ) (1,332,945 ) The sensitivity of profit or loss to changes in the exchange rates arises mainly from U.S. Dollar denominated financial instruments and the impact on other components of equity arises from foreign forward exchange contracts designated as cash flow hedges though its joint ventures. A reasonably possible strengthening (weakening) of the Real to U.S. Dollar and Euro at December 31, 2018 would have affected the measurement of financial instruments denominated in a foreign currency and affected equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecast sales and purchases. Stressed scenarios (positive and negative effects, before tax effects) were defined based on changes of a 25% and 50% to the U.S. Dollar and Euro exchange rates used in the probable scenario. The Company’s exposure to foreign currency changes for all other currencies is not material. Variation scenario Instrument Risk factor Probable 25% 50% -25% -50% Cash and cash equivalents U.S.$ fluctuation (15,437 ) 115,960 231,921 (115,960 ) (231,921 ) Trade receivables U.S.$ fluctuation (1,666 ) 12,518 25,034 (12,518 ) (25,034 ) Trade payables U.S.$ fluctuation 6,954 (59,699 ) (119,395 ) 59,699 119,395 Exchange rate derivatives U.S.$ fluctuation (303,234 ) 2,019,566 4,039,131 (2,019,566 ) (4,039,131 ) Loans, borrowings and debentures U.S.$ fluctuation 369,041 (2,772,244 ) (5,544,488 ) 2,772,244 5,544,488 Contingent consideration U.S.$ fluctuation 2,093 (15,721 ) (31,439 ) 15,719 31,438 Impacts on profit or loss 57,751 (699,620 ) (1,399,236 ) 699,618 1,399,235 The probable scenario considers the estimated exchange rates, made by a specialized third part, at the due date of the transactions for the companies with functional currency Real (positive and negative, before tax effects), as follows: Exchange rate sensitivity analysis (R$/U.S.$) December 31, Scenario Probable 25% 50% -25% -50% U.S.$ 3.8748 3.7500 4.6875 5.6250 2.8125 1.8750 Euro 4.4390 4.4600 5.5750 6.6900 3.3450 2.2300 ii. Interest rate risk The Company and its subsidiaries monitor the fluctuations in variable interest rates in connection with its borrowings, especially those that accrue interest using LIBOR, and uses derivative instruments in order to minimize variable interest rate fluctuation risks. A sensitivity analysis on the interest rates on loans and borrowings in compensation for the CDI investments with pre-tax December 31, 2018 Exposure interest rate Probable 25% 50% -25% -50% Cash and cash equivalents 209,584 52,396 104,791 (52,396 ) (104,791 ) Marketable securities 321,489 42,636 53,270 (42,636 ) (53,270 ) Restricted cash 8,807 2,202 4,403 (2,202 ) (4,403 ) Leases (19,174 ) (3,981 ) (7,962 ) 3,981 7,962 Interest rate derivatives (421,347 ) (1,317,767 ) (2,454,362 ) 1,550,236 3,372,895 Loans, borrowings and debentures (891,462 ) (109,855 ) (219,709 ) 109,855 219,709 Impacts on profit or loss (792,103 ) (1,334,369 ) (2,519,569 ) 1,566,838 3,438,102 The probable scenario considers the estimated interest rate, made by a specialized third part and Central Bank of Brazil ( Banco Central do Brasil Probable 25% 50% -25% -50% SELIC 7.65 % 9.56 % 11.48 % 5.74 % 3.83 % CDI 7.65 % 9.56 % 11.48 % 5.74 % 3.83 % TJLP462 (TJLP + 1% p.a.) 7.40 % 9.00 % 10.60 % 5.80 % 4.20 % TJLP 6.40 % 8.00 % 9.60 % 4.80 % 3.20 % IPCA 4.12 % 5.15 % 6.18 % 3.09 % 2.06 % IGPM 4.20 % 5.25 % 6.30 % 3.15 % 2.10 % FED FUNDS 2.90 % 3.63 % 4.35 % 2.18 % 1.45 % LIBOR 3.02 % 3.78 % 4.53 % 2.27 % 1.51 % b) Credit risk The Company’s regular operations expose it to potential defaults when customers, suppliers and counterparties are unable to comply with their financial or other commitments. The Company seeks to mitigate this risk by entering into transactions with a diverse pool of counterparties. However, the Company continues to remain subject to unexpected third party financial failures that could disrupt its operations. The exposure to credit risk was as follows: December 31, December 31, Cash and cash equivalents 3,621,798 4,555,177 Trade receivables 1,588,192 1,322,420 Derivative financial instruments 2,548,857 1,162,213 Marketable securities 4,202,835 3,853,343 Receivables from related parties 135,070 199,814 Dividends 27,320 13,466 Restricted cash 115,124 225,634 12,239,196 11,332,067 The Company is also exposed to risks in connection with its cash management activities and temporary investments. Liquid assets are invested primarily in government security and other investments in Banks with a minimum grade of “A.” Credit risk from balances with banks and financial institutions is managed by the Company’s treasury department in accordance with the Company’s policy. Investments of surplus funds are made only with approved counterparties and within credit limits assigned to each counterparty. Counterparty credit limits are reviewed on an annual basis and may be updated throughout the year. The limits are set to minimize the concentration of risks and therefore mitigate financial loss through potential counterparty’s failure to make payments. The credit risk on cash and cash equivalents, marketable securities, restricted cash and derivative financial instruments are determined by rating instruments widely accepted by the market and are arranged as follows: December 31, December 31, AAA 8,911,418 3,499,345 AA 1,577,196 6,159,553 B — 2,007 BB+ — 4,180 10,488,614 9,665,085 c) Liquidity risk The Company’s approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. The financial liabilities of the Company sorted by due dates (based on undiscounted cash flows contracted) are as follows: December 31, 2018 December 31, Up to 1 year 1—2 years 3—5 years More than 5 Total Total Loans, borrowings and debentures (3,374,037 ) (3,527,103 ) (10,409,527 ) (21,132,241 ) (38,442,908 ) (31,554,560 ) Trade payables (1,923,920 ) — — — (1,923,920 ) (2,433,995 ) Other financial liabilities (455,702 ) — — — (455,702 ) (382,702 ) Tax installments—REFIS (66,838 ) (16,423 ) (37,678 ) (111,419 ) (232,358 ) (244,957 ) Leases (184,903 ) (152,862 ) (304,120 ) (195,777 ) (837,662 ) (1,443,470 ) Derivative financial instruments 84,502 18,631 (425,559 ) 3,776,308 3,453,882 (110,909 ) Real estate credits certificates — — — — — (92,844 ) Payables to related parties (355,971 ) — — — (355,971 ) (328,263 ) Dividends payable (187,415 ) — — — (187,415 ) (191,478 ) (6,464,284 ) (3,677,757 ) (11,176,884 ) (17,663,129 ) (38,982,054 ) (36,783,178 )

Post-employment benefits

Post-employment benefits	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Post-employment benefits	22 Post-employment benefits Accounting policy The cost of defined benefit pension plans and other post-employment and the present value of the pension obligation is determined using actuarial valuations. An actuarial valuation involves the use of various assumptions which may differ from actual results in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. A defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed by management at each reporting date. a) Defined contribution A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution plans are recognized as an employee benefit expense in profit or loss in the periods during which related services are rendered by employees. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in future payments is available. Contributions to a defined contribution plan that is due more than 12 months after the end of the period in which the employees render the service are discounted to their present value. The Company provides defined contribution plans to all employees. The plan assets are held Futura plan (Futura II – Supplementary Pension Entity) and Comgás Pension Plan – PLAC. The Company and its subsidiaries do not have a legal or constructive obligation to pay further contributions if the fund does not have sufficient assets to pay all of the benefits owed. b) Defined benefit The Company is the sponsor of defined benefit pension plans for some of its employees. A defined benefit plan is a post-employment benefit plans other than a defined contribution plan. The liability recognized in the statement of financial position in respect of defined benefit pension plans is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows, using interest rates that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation. Gains and losses arising from experience adjustments and changes in actuarial assumptions are recognized in the period in which they occur, directly in other comprehensive income. Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are recognized immediately in profit or loss as past service costs. Some of the Company’s pension plan, even though it is substantially defined contribution, has a variable component, whose risk is linked to the payment of minimum benefit and to the increase of the future contributions of the sponsors in the benefits in the event of Death Tax of the active taxpayer as well as in Disability Retirement, limited to three salaries. Any actuarial liability calculated, is recorded by the Company. Defined benefit plan paid off, whose active participants have a paid-up i. higher survival to that specified in mortality tables; ii. the return on equity under the actuarial discount rate plus the accumulated IGP-DI; iii. real family structure of different retirees established hypothesis. December 31, 2018 December 31, 2017 Futura 75,298 44,431 Futura II 252 201 Comgás 504,320 440,827 579,870 485,459 a) Defined contribution During the year ended December 31, 2018, the amount of sponsor contributions to the plans was R$ 459 (R$ 327 and R$ 212 on December 31, 2017 and 2016, respectively). b) Defined benefit The Company contributes to the following post-employment defined benefit plans: i. Futura: ii. Comgás: The defined benefit pension plan is governed by the employment laws of the Brazil, which require final salary payments to be adjusted for the consumer price index upon payment during retirement. The level of benefits provided depends on the member’s length of service and salary at retirement age. During the year ended December 31, 2018, the amounts of contributions totaled R$ 26,808 (R$ 22,796 and R$ 23,588 for the years ended December 31, 2017 and 2016, respectively). The weighted average duration of obligation is 13.8 years. Details of the present value of the defined benefit obligation and the fair value of plan assets are as follows: December 31, 2018 December 31, 2017 Actuarial obligation at beginning of the year 905,874 833,129 Current service cost 584 586 Interest expense 83,476 87,205 Actuarial (gain) loss arising from financial assumptions 25,583 72,223 Actuarial (gain) loss arising from experience adjustment 58,550 (30,944 ) Actuarial gains and losses arising from adjustments to demographic assumptions (447 ) (197 ) Benefits payment (60,828 ) (56,128 ) Actuarial obligation at the end of the year 1,012,792 905,874 Fair value of plan assets at beginning of the year (420,616 ) (391,803 ) Interest income (38,648 ) (40,955 ) Earnings on assets greater than discount rate (3,792 ) (16,976 ) Contributions paid (30,946 ) (27,010 ) Benefit payments 60,828 56,128 Fair value of plan assets end of the year (433,174 ) (420,616 ) Superplus (deficit) for the year 579,618 485,258 Net defined benefit liability 579,618 485,258 Total expense recognized in profit or loss is as follow: December 31, 2018 December 31, 2017 Current service cost (717 ) (271 ) Interest expense (48,404 ) (46,312 ) (49,121 ) (46,583 ) Total amount recognized as accumulated other comprehensive income: December 31, 2018 December 31, 2017 Accumulated at the initial of the year 226,129 252,473 Actuarial (gain) loss arising from financial assumptions (25,583 ) (7,865 ) Actuarial (gain) loss arising from experience adjustment (33,636 ) (1,845 ) Earnings on assets greater than discount rate 3,792 (16,634 ) Accumulated at the end of the year 170,702 226,129 The plan assets are comprised of the following: December 31, 2018 December 31, 2017 Amount % Amount % Fixed income bonds 419,182 96.77 % 408,347 98.18 % Variable-income securities 10,959 2.53 % 3,411 0.82 % Other 3,032 0.70 % 4,159 1.00 % 433,173 100.00 % 415,917 100.00 % Plan assets are comprised of financial assets with quoted prices in active markets and therefore are classified as Level 1 and Level 2 in the valuation hierarchy of fair value. The overall expected rate of return on plan assets is determined based on prevailing market expectations on that date, applicable to the period over which the obligation is to be settled. The main assumptions used to determine the benefit obligations of the Company are as follows: Futura Comgás December 31, December 31, December 31, December 31, Discount rate 9.50 % 9.55 % 9.30 % 9.52 % Inflation rate 4.20 % 4.00 % 4.00 % 4.00 % Future salary increases N/A N/A 7.12 % 7.12 % Increase in pension plans 4.20 % 4.00 % 7.12 % 4.00 % Sensitivity analysis Changes in the discount rate for the statement of financial position date in one of the relevant actuarial assumptions, while maintaining other assumptions, would have affected the defined benefit obligation as shown below: Discount rate Increase Decrease 0.50% -0.50% Futura (25,152 ) 23,052 Futura II (125 ) 118 Comgás (31,530 ) 35,642 There was no change in relation to previous years in the methods and assumptions used in preparing the sensitivity analysis.

Share-based payment

Share-based payment	12 Months Ended
	Dec. 31, 2018
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Share-based payment	23 Share-based payment Accounting policy The fair value of share-based payment benefits at the grant date is recognized as employee benefit expense with a corresponding increase in shareholders’ equity for the period in which employees unconditionally acquire the right to benefits. The amount recognized as an expense is adjusted to reflect the number of shares for which there is an expectation that the conditions of service and non-market non-market non-vesting The plans have been administered by the Board of Directors of each Company, at its option, by a Committee, within the limits established in the guidelines for the elaboration and structuring of each plan and in the applicable legislation. a) Description of share-based payment arrangements i. Equity-settled transactions The cost of equity-settled transactions with employees is measured by reference to the fair value of the equity instruments on the date on which they are granted and is recognized as an expense over the vesting period, which ends on the date on which the employees become fully entitled to the award. A corresponding credit is recognized within equity. In valuing equity-settled transactions, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the company (market conditions). Non-vesting non-vesting Expected volatility has been based on an evaluation of the historical volatility of the Company’s share price, particularly over the historical period commensurate with the expected term. The expected term of the instruments has been based on historical experience and general option holder behavior. For other equity-settled share-based payment transactions, the goods or services received and the corresponding increase in equity are measured at the fair value of the goods or services received unless their fair value cannot be reliably estimated. If the fair value of the goods and services received cannot be reliably estimated, the transaction is measured by reference to the fair value of the equity instruments granted. ii. Cash-settled transactions The Company has a phantom stock plan that provides for the granting of stock appreciation rights (“SARs”) and other cash-based awards to certain employees. SARs provide the opportunity to receive a cash payment equal to the fair market value of the Company’s common shares less the grant price. Compensation expense is recognized based on the fair value, measured according to the market-to-market of the Cosan’s shares. Any changes in the liability are recognized in profit or loss. iii. Employee share scheme (Stock-based compensation plan) A scheme under which shares may be issued by the Company to employees for no cash consideration was approved by shareholders at the 2016 annual general meeting. Under the scheme, eligible employees may be granted ordinary shares annually for no cash consideration. The number of shares issued to participants in the scheme is the offer amount divided by the weighted average price at which the Company’s shares are traded on the Stock Exchange. The shares are recognized at the closing share price on the grant date (grant date fair value) as an issue of treasury shares and as part of employee benefit costs in the period the shares are granted. For equity-settled shared based compensation, expense is based on the grant date fair value of the awards expected to vest over the vesting period. For awards with graded vesting, the fair value of each tranche is recognized over its respective vesting period. At the end of each reporting period, the Company re-assesses The Black-Scholes methodology was used to calculate the fair value under the terms of the Stock-Based Compensation Plan. The following share-based payment arrangements: Type of award / grant date Company Expected life Granted Stock option programs August 18, 2011—(A) Cosan S.A. 1 to 7 4,825,000 August 18, 2011—(B) Cosan S.A. 1 to 12 5,000,000 December 12, 2012—(C) Cosan S.A. 1 to 7 700,000 April 24, 2013 Cosan S.A. 5 to 7 970,000 April 25, 2014 Cosan S.A. 5 to 7 960,000 August 31, 2015 Cosan S.A. 5 to 7 759,000 13,214,000 Stock grant programs October 1, 2015 Rumo 5 1,485,900 January 2, 2017 Rumo 5 1,476,000 April 20, 2017 Comgás 5 61,300 April 27, 2017 Cosan S.A. 5 274,000 July 31, 2017 Cosan S.A. 5 298,107 August 12, 2017 Comgás 5 97,780 August 18, 2017 Cosan Limited 5 2,053,632 September 1, 2017 Rumo 5 870,900 July 31, 2018 Cosan S.A. 5 210,602 August 1, 2018 Rumo 5 1,149,544 August 1, 2018 Comgás 5 96,787 8,074,552 Cash-settled transactions September 29, 2017 Cosan Limited 5 255,000 b) Measurement of fair values The weighted average fair value of the programs granted during the financial years ended December 31, 2018 and 2017 and principal assumptions used in applying the Black-Scholes model were as follows: Stock grant programs Cosan S.A. Comgás Rumo December 31, December 31, December 31, December 31, December 31, December 31, Weighted average fair value at grant date 36.06 34.17 36.37 36.83 13.94 10.42 Weighted average of key assumptions: Share price at grant date 38.61 34.51 54.25 51.03 13.94 10.42 Risk-free interest rate 15.00 % 15.00 % 10.56 % 11.13 % 10.93 % 9.93 % Dividend yield 2.86 % 5.93 % 7.19 % 4.32 % — — Volatility factor 33.70 % 33.23 % 32.38 % 28.60 % 31.91 % 29.76 % c) Reconciliation of outstanding share options The movement in the number of awards outstanding and their related weighted-average exercise prices are as follows: Stock option Stock grant Total Weighted-average exercise price At January 1, 2017 7,978,000 1,522,220 9,500,220 29.05 Granted — 3,370,267 3,370,267 36.06 Vested (1,405,000 ) (8,206 ) (1,413,206 ) 23.19 Cancelled (427,000 ) (368,444 ) (795,444 ) — At December 31, 2017 6,146,000 4,515,837 10,661,837 29.84 Granted — 1,456,933 1,456,933 — Vested (942,000 ) (57,874 ) (999,874 ) 23.32 Cancelled (175,000 ) (219,295 ) (394,295 ) — At December 31, 2018 5,029,000 5,695,601 10,724,601 33.77 d) Expense recognized in profit or loss Share-based compensation expense included in the income statement for the years ended December 31, 2018, 2017 and 2016 was as follows: Stock option Stock grant Total December 31, 2016 8,369 3,889 12,258 December 31, 2017 5,972 59,967 65,939 December 31, 2018 3,925 52,580 56,505

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2018
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Subsequent events	24 Subsequent events a) Cosan S.A. On January 18, 2019, the Board of Directors approved the contracting of financial advisors and the submission to B3 for a voluntary public offering for the acquisition of class A preferred shares issued by its subsidiary Comgás (ticker: CGAS5) at the price of R$ 82.00 per share. A private agreement was also signed with shareholders holding 9,847,236 Class A preferred shares issued by subsidiary Comgás, under which Cosan S.A undertakes to acquire, and the shareholders undertake to dispose of all such class A preferred shares in the Voluntary Plan. The class A preferred shares, subject to this private agreement, represent approximately 41.786% of the class A preferred shares outstanding. On March 8, 2019, Cosan S.A. announced the conclusion of the tender offer held on the same date for acquisition of class A preferred shares issued by Comgás. A total of 19,496,165 preferred shares of Comgás were acquired by Cosan in the tender offer at a price of R$82.00 per preferred share, representing approximately 14.77% of Comgás’s capital stock. On February 15, 2019, the Board of Directors approved the issuance of non-convertible debentures of Cosan S.A., in the total amount of R$ 1,700,000, with amortization in three semi-annual installments starting in February 2020, with a rate of 109% of the CDI, payable semi-annually in four installments starting in August 2019, and maturing on February 28, 2021. The debenture holders will be entitled to full redemption and early amortization as from the sixth month of the date of issuance, without payment of any premium. On March 26, 2019, the Board of Directors approved the cancellation of 9,000,000 treasury shares of the Company. b) Rumo On February 15, 2019, Rumo made a public offer of distribution of 500,000 debentures, all nominative, book entry, simple, non-convertible, th On March 28, 2019, Rumo hereby announces to the market that the Company’s economic proposal ranked first in the International Bidding promoted by ANTT, the scope of which is the subconcession of the public railway cargo transportation service, associated to exploration of the infrastructure of a railway network located between the cities of Porto Nacional (state of Tocantins) and Estrela d’Oeste (state of São Paulo). The amount of Rumo’s economic proposal was R$ 2,719,530. c) Cosan Limited On February 15, 2019, the Board of Directors approved the cancellation of 32,239,807 treasury shares of the Company. The cancellation was concluded on April 24, 2019.

New standards and interpretatio

New standards and interpretations not yet effective	12 Months Ended
	Dec. 31, 2018
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New standards and interpretations not yet effective	25 New standards and interpretations not yet effective Certain new standards and amendments to standards are effective for annual periods beginning after January 1, 2019 and earlier application is permitted; however, the Company has not early adopted the following new or amended standards in preparing these consolidated financial statements. 25.1 IFRS 16 Leases These standards change the recognition, measurement, presentation and disclosure of leases. It requires lessees to record all leases on the statement of financial position with exemptions available for low value and short-term leases. During 2018, the Company concluded the preparations for the new requirements in IFRS 16, except for technical discussions regarding the incremental discount rate and agricultural partnership contracts in joint ventures. The Company leases various properties, equipment and cars. Rental contracts are typically made for fixed periods but may have extension options as described in below. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants, but leased assets may not be used as security for borrowing purposes. Leases are recognized as a right-of-use right-of-use Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: i. fixed payments (including in-substance ii. variable lease payment that are based on an index or a rate; iii. amounts expected to be payable by the lessee under residual value guarantees; iv. the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and v. payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be determined, or the Company’s incremental borrowing rate. Right-of-use i. the amount of the initial measurement of lease liability; ii. any lease payments made at or before the commencement date less any lease incentives received; iii. any initial direct costs, and; iv. restoration costs. Payments associated with short-term leases and leases of low-value Low-value IT-equipment Extension and termination options are included in a number of property and equipment leases across the Company. These terms are used to maximize operational flexibility in terms of managing contracts. The majority of extension and termination options held are exercisable only by the Company and not by the respective lessor. To optimize lease costs during the contract period, the Company sometimes provides residual value guarantees in relation to equipment leases. Impact on the statement of financial position (increase/(decrease)) as at January 1, 2019: Range Assets Right-of-use 1,100,000 to 1,200,000 Deferred income tax 40,000 to 50,000 1,140,000 1,250,000 Liabilities Leases 1,600,000 to 1,700,000 Equity (460,000 ) (450,000 ) The Company has applied IFRS 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under IAS 17 and IFRIC 4. The details of accounting policies are disclosed separately for each period. The joint ventures Raízen Energia and Raízen Combustíveis recognized the lease liability and the right to use asset at the date of the initial application for leases previously classified as operating leases, retrospectively, with cumulative effect. These joint ventures used as a practical expedient the use of a single discount rate on the lease portfolio with similar characteristics. The initial measurement of lease liabilities and rights-of-use 25.2 IFRIC Interpretation 23 Uncertainty over Income Tax Treatment The Interpretation addresses the accounting for income taxes when tax treatments involve uncertainty that affects the application of IAS 12 and does not apply to taxes or levies outside the scope of IAS 12, nor does it specifically include requirements relating to interest and penalties associated with uncertain tax treatments. Company is subject to examination by the tax authorities, with the five fiscal years open in general. The Company has audits in progress at various stages of completion, one of which may be completed within the next 12 months. However, December 31, 2018, the Company had no uncertainties regarding the treatment of income tax. 25.3 Amendments to IFRS 9: Prepayment Features with Negative Compensation Under IFRS 9, a debt instrument can be measured at amortized cost or at fair value through other comprehensive income, provided that the contractual cash flows are ‘solely payments of principal and interest on the principal amount outstanding’ (the SPPI criterion) and the instrument is held within the appropriate business model for that classification. The amendments to IFRS 9 clarify that a financial asset passes the SPPI criterion regardless of the event or circumstance that causes the early termination of the contract and irrespective of which party pays or receives reasonable compensation for the early termination of the contract. The amendments should be applied retrospectively and are effective from January 1, 2019. These amendments have no impact on the consolidated financial statements of the Company. 25.4 Amendments to IAS 19: Plan Amendment, Curtailment or Settlement The amendments to IAS 19 address the accounting when a plan amendment, curtailment or settlement occurs during a reporting period. The amendments specify that when a plan amendment, curtailment or settlement occurs during the annual reporting period, an entity is required to: i. Determine current service cost for the remainder of the period after the plan amendment, curtailment or settlement, using the actuarial assumptions used to remeasure the net defined benefit liability (asset) reflecting the benefits offered under the plan and the plan assets after that event; and ii. Determine net interest for the remainder of the period after the plan amendment, curtailment or settlement using: the net defined benefit liability (asset) reflecting the benefits offered under the plan and the plan assets after that event; and the discount rate used to remeasure that net defined benefit liability (asset). The amendments also clarify that an entity first determines any past service cost, or a gain or loss on settlement, without considering the effect of the asset ceiling. This amount is recognized in profit or loss. An entity then determines the effect of the asset ceiling after the plan amendment, curtailment or settlement. Any change in that effect, excluding amounts included in the net interest, is recognized in other comprehensive income. The amendments apply to plan amendments, curtailments, or settlements occurring on or after the beginning of the first annual reporting period that begins on or after January 1, 2019. These amendments will apply only to any future amendments, curtailments, or settlements of the Company. 25.5 Annual Improvements to IFRS Standards 2015-2017 Cycle a) IAS 12 Income Taxes The amendments clarify that the income tax consequences of dividends are linked more directly to past transactions or events that generated distributable profits than to distributions to owners. Therefore, the Company recognizes the income tax consequences of dividends in profit or loss, other comprehensive income or equity according to where the entity originally recognized those past transactions or events. The Company applies those amendments for annual reporting periods beginning on or after January 1, 2019. When the Company first applies those amendments, it applies them to the income tax consequences of dividends recognized on or after the beginning of the earliest comparative period. Since the Company’s current practice is in line with these amendments, the Company does not expect any effect on its consolidated financial statements. b) IAS 23 Borrowing Costs The amendments clarify that an entity treats as part of general borrowings any borrowing originally made to develop a qualifying asset when substantially all the activities necessary to prepare that asset for its intended use or sale are complete. The Company applies those amendments for annual reporting periods beginning on or after January 1, 2019. Since the Company’s current practice is in line with these amendments, the Company does not expect any effect on its consolidated financial statements. 25.6 IFRS 17 Insurance Contracts This standard introduces a new model for accounting for insurance contracts. IFRS 17 is effective for reporting periods beginning on or after January 1, 2021, with comparative figures required. Based on preliminary work we estimate the impact will be immaterial, we are in the process of reviewing our existing arrangements to determine the impact on adoption. No other new accounting pronouncement issued or in force during the fiscal year had or should have a material impact on the financial statements.

Accounting policies (Policies)

Accounting policies (Policies)	12 Months Ended
	Dec. 31, 2018
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Functional and presentation currency	3.1 Functional and presentation currency The consolidated financial statements are presented in Brazilian Reais. However, the functional currency of Cosan Limited is the U.S. Dollar (U.S.$). The Brazilian Real is the functional currency of Cosan S.A., Cosan Logística, its subsidiaries and joint ventures, located in Brazil, as it is the currency of the primary economic environment in which they operate, generate and expend cash. The main functional currency for the subsidiaries located outside Brazil is U.S. Dollar, Euro or the Pound Sterling. Transactions in foreign currencies are translated to the respective functional currencies of each subsidiary using the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency using the exchange rate at the reporting date. The assets and liabilities derived from foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to Brazilian Reais using the exchange rates at the reporting date. Income and expenses of foreign operations are translated to Brazilian Reais using the exchange rates at the dates of the transactions. Foreign currency translation are recognized and presented in other comprehensive income (loss) in equity. However, if the foreign operation is a non-wholly non-controlling These consolidated financial statements have been translated to the Brazilian Real using the following criteria: a) assets and liabilities have been translated using the exchange rate at the statement of financial position date; b) statement of profit or loss, comprehensive income and statement of cash flows have been translated using the monthly average exchange rate; and c) shareholders’ equity has been translated using the historical exchange rate. Translation effects have been recognized in shareholders’ equity in “Foreign currency translation effects.” The consolidated financial statements of each subsidiary included in these consolidated financial statements and equity method investments are prepared based on their respective functional currencies. For subsidiaries whose functional currency is a currency other than the Brazilian Real, asset and liability accounts are translated into the Company’s reporting currency using exchange rates in effect at the date of the statement of financial position, and income and expense items are translated using monthly average exchange rates and shareholders’ equity has been translated using the historical exchange rate. The resulting translation adjustments are reported in a separate component of shareholders’ equity, as cumulative translation adjustment. The exchange rates of the Real (R$) for the functional currencies of its subsidiaries on December 31, 2018 and 2017 are: Currency December 31, 2018 December 31, 2017 United States dollar (USD) 3,8748 3,3080 Pound Sterling (GBP) 4,9617 4,4714 Euro (EUR) 4,4390 3,9693
Use of judgments and estimates	3.2 Use of judgments and estimates The preparation of the consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses at the end of the reporting period. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis and recognized prospectively. Information about critical judgments, assumptions and estimation uncertainties in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: i. Note 5.7 – ii. Note 5.10 – iii. Note 9 – iv. Notes 10.1 and 10.2 – v. Note 11.1 – vi. Note 13 – vii. Note 14 – viii. Note 22 – ix. Note 23 –
Changes in significant accounting policies	3.3 Changes in significant accounting policies i. IFRS 9 Financial Instruments The Company applied IFRS 9 with the initial application date of January 1, 2018, retrospectively, except as described below: • the Company has adopted the exception of not re-presenting • certain definitions were made based on the facts and circumstances existing at the date of initial application: i) determination of the business model in which a financial asset is held; ii) the designation and revocation of prior designations of certain financial assets and liabilities as measured at fair value through profit or loss; and • all hedge relationship designations in accordance with IAS 39 existing as of December 31, 2017 meet the hedging criteria in accordance with IFRS 9 as of January 1, 2018 and are therefore designated as continuing hedge relationships. The total impact on the Company’s financial position as at January 1, 2018 is as follows: Assets Trades receivables (10,932 ) Investments in joint ventures (1,340 ) Deferred tax 3,584 Equity Retained earnings 8,688
Financial assets and liabilities	Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Company has transferred substantially all the risks and rewards of ownership. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The Company also derecognizes a financial liability when its terms are modified, and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.
Cash and cash equivalents	Accounting policy Cash and cash equivalents comprise cash balances, call deposits and highly liquid short-term investments with maturities of three months or less from the acquisition date that are subject to an insignificant risk of changes in their fair value.
Investments in securities	Accounting policy Marketable securities are measured and classified at fair value through profit or loss. Restricted cash are measured and classified at amortized cost, both of them with the average maturity of government bonds between two and five years, however they can be promptly redeemed and are subject to an insignificant risk of change in value.
Trade receivables	Accounting policy Trade receivables are recognized initially at the amount of consideration that is unconditional unless they contain significant financing components, when they are recognized at fair value. The Company holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest method. To measure the expected credit losses and trade receivables have been grouped based on shared credit risk characteristics and overdue. The provision allowance for doubtful accounts is recorded in selling expense. The expected loss rates are based on the corresponding historical credit losses experienced within this period. The historical loss rates may be adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of the customers to settle the receivables. The Company has identified the interest rate implicit in the contract to be the most relevant factor, and accordingly adjusts the historical loss rates based on expected changes in this factor.
Related party transactions	Accounting policy Sales and purchases involving related parties are made at regular market prices. The outstanding balances at year-end are not guaranteed nor subject to interest, and they are settled in cash. There were no guarantees given or received regarding any accounts receivable or payable involving related parties. In the year ended December 31, 2018, the Company did not account for any impairment of trade receivable related to amounts owed by related parties.
Borrowings	Accounting policy Borrowings are initially recognized at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortized cost. Borrowings are removed from the statement of financial position when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period. Financial guarantee contracts issued by the Company are initially measured at their fair values and, if not designated as at fair value through profit or loss, are subsequently measured at the higher of: i. the amount of the obligation under the contract; and ii. the amount initially recognized less, where appropriate, cumulative amortization recognized in accordance with the revenue recognition policies.
Leases	Accounting policy The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at the inception date. The classification of the lease as operational or financial is determined based on an evaluation of the terms and conditions of the contracts. The Company identified the cases in which it assumes substantially all the risks and benefits of ownership of the said assets, recording such cases as a financial lease.
Trade payable	Accounting policy Trade payables are unsecured and are usually paid within 30 days of recognition.
Derivatives	Accounting policy Derivatives are initially recognized at fair value on the date a derivative contract is entered into and are subsequently remeasured to their fair value at the end of each reporting period. The accounting for subsequent changes in fair value depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged. The Company designates certain derivatives as either: i. hedges of the fair value of recognized assets or liabilities or a firm commitment (fair value hedges); or ii. hedges of a particular risk associated with the cash flows of recognized assets and liabilities and highly probable forecast transactions (cash flow hedges). At inception of the hedge relationship, the Company documents the economic relationship between hedging instruments and hedged items including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of hedged items. The Company documents its risk management objective and strategy for undertaking its hedge transactions. Changes in the fair value of any derivative instrument that does not qualify for hedge accounting are recognized immediately in profit or loss and are included in other gains / (losses). The fair values of derivative financial instruments designated in hedge relationships are disclosed below. The full fair value of a hedging derivative is classified as a non-current The Company makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, of whether the hedging instruments are expected to be highly effective in offsetting the changes in the fair value or cash flows of the respective hedged items attributable to the hedged risk, and whether the actual results of each hedge are within a range of 60% to 140% (80% — 125% until December 31, 2017).
Fair value of financial assets and liabilities	Accounting policy When the fair value of financial assets and liabilities cannot be derived from active markets, their fair value is determined using valuation techniques including the discounted cash flow model. The inputs to these models are taken from observable markets where possible, but when this is not feasible, a degree of judgment is required in determining fair values. Judgment is required in the determination of inputs such as liquidity risk, credit risk and volatility. Changes in these variables could affect the reported fair value of financial instruments.
Current tax assets	Accounting policy Current tax assets primarily include (i) tax effects which are recognized in the consolidated statement of profit or loss when the asset is sold to a third-party or recovered through amortization of the asset’s remaining economic life; and (ii) income tax receivables that are expected to be recovered either as refunds from taxing authorities or as a reduction to future tax obligations.
Inventories	Accounting policy Inventories are stated at the lower of cost and net realizable value (net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale). Cost comprises direct materials, direct labor and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated based on normal operating capacity. Costs are assigned to individual items of inventory based on weighted average costs. Appropriate allowance is made for risks associated with holding and selling inventories due to obsolescence. Inventories are written down further when their net realizable value falls below cost.
Investments in subsidiaries and associates	Accounting policy a) Subsidiaries Subsidiaries are all entities over which the Company has control. Subsidiaries are fully consolidated from the date of acquisition of control and continue to be consolidated until the date that control ceases to exist. They are deconsolidated from the date that control ceases. The financial statements of subsidiaries are prepared for the same reporting period as that of the parent company, using consistent accounting policies. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Company’s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Company are eliminated in full on consolidation. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are similarly eliminated, but only to the extent that there is no evidence of impairment. b) Associates Associates are those entities in which the Company has significant influence, but not control or joint control, over the financial and operating policies. Investments in associates are accounted for under the equity method and are recognized initially at cost. The cost of the investment includes transaction costs. Under the equity method of accounting, the share attributable to the Company of the profit or loss for the period of such investments is accounted for in the statement of profit or loss, in “Equity in investees.” Unrealized gains and losses arising on transactions between the Company and the investees are eliminated based on the percentage of interest held in such investees. The other comprehensive income of subsidiaries, associates and jointly controlled entities is recorded directly in the Company’s shareholders’ equity, in “Other comprehensive income.” Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are similarly eliminated, but only to the extent that there is no evidence of impairment.
Subsidiaries	Accounting policy Transactions with non-controlling Set out below is summarized financial information for each subsidiary that has non-controlling
Concession payable	Accounting policy Concessions represent arrangements between a public sector grantor and the subsidiary Rumo to operate a rail network consisting of four concessions that extend over approximately 12,000 kilometers of railway lines. Revenue from providing the service is received directly from the customers, through to logistic service. The concession right generally means that the Rumo has an exclusive right to provide the service under the concession for a given period, after which the infrastructure assigned to the concession and required to provide the service is returned to the concession grantor, generally for no consideration. The concession arrangement must provide for the management or operation of the infrastructure. Another common feature is the existence of obligations to acquire or construct all the items required to provide the concession service over the concession term. These concessions right is initially recognized with an intangible at cost (see Note 10.2), with cost understood to be the fair value of the service provided plus other direct costs that are directly attributable to the operation. They are then amortized over the duration of the concession.
Other taxes payable	Accounting policy The Company is subject to different taxes and levies such as municipal, estate and federal taxes, tax on deposits to and withdrawals from bank accounts, turnover taxes, regulatory fees and income taxes, among other, that represent an expense for the Company. It is also subject to other taxes over its activities that generally do not represent an expense.
Income taxes	Accounting policy The income taxes rate is 34%. Current tax and deferred tax are recognized in profit or loss except for some transactions that are recognized directly in equity or in other comprehensive income.
Earnings per share	Accounting policy a) Basic earnings per share Basic earnings per share is calculated by dividing: i. the profit attributable to owners of the company, excluding any costs of servicing equity other than ordinary shares; and ii. by the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements (share-based payment) in ordinary shares issued during the year and excluding treasury shares (Note 15). b) Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: i. the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares; and ii. the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares.
Revenue	Accounting policy The Company recognizes revenues from the following main sources: i. Sale of products The Company operates in the production and distribution of lubricants including the brands Mobil and Comma, as well as the production and distribution of biomass pellets. Products are sold in contracts identified with individual customers and in sets, as a package of goods or services. The Company recognizes sales revenues upon delivery to the customer as long as revenue and costs can be measured reliably, receipt of the consideration is probable and there is no continuous involvement of management with the products. Delivery is considered to be the moment when the customer accepts the goods, and the risks and benefits related to the property are transferred. Some lubricant sales contracts cannot be purchased separately from a package of services. However, the goods and services are clearly distinct in the contracts. This sales modality represents two separate performance obligations and therefore revenue will be recognized for each of these performance obligations when control of the respective goods and services is transferred to the customer. The transaction price be allocated to different performance obligations based on the independent selling price, in which revenues are identified, measured and recorded separately. Trade incentives, including cash incentives, discounts and volume rebates, and free or discounted goods or services, are accounted for as a reduction of revenue. Discounts, rebates, credits, price concessions, performance bonuses and similar incentives are treated as variable consideration and included in the transaction price at the company’s best estimate, and is included in revenue to the extent that it is highly probable that there will be no significant reversal of the cumulative amount of revenue when any pricing uncertainty is resolved. ii. Services provided The Company provides gas distribution services through the subsidiary Comgás and logistics services through the subsidiary Cosan Logística. The fair value and selling prices of individual services are broadly similar. iii. Billed revenue The company provides gas distribution services through the subsidiary Comgás. Fair value and service selling prices are conveniently released and recognized when its value is measured reliably, recognized as having no result at the same volume as those delivered to customers based on the monthly measurements performed. iv. Unbilled revenue Refers to the portion of gas supplied for which metering and billing to customers have not yet occurred. This amount is estimated based on the period between measurement and the last day of the month. The actual volume billed may be different from estimates. The Company believes that, based on its historical experience with similar operation, the unbilled estimated amount will not significantly differ from actual amounts. v. Services rendered Are recognized when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the Company, when the stage of completion of the transaction at the end of the reporting period can be measured reliably, as well as when its amount and related costs can be measured reliably. Service prices are established based on service orders or contracts. Services for which payment is made in advance are recorded as deferred revenue in other liabilities and recognized in revenue when the services are rendered. vi. Deferred revenue Consists in advances received from clients seeking investment in fixed assets in return for a rail service contract requiring future performance of services by the Company. vii. Infrastructure concessions The construction of the infrastructure necessary for gas distribution is considered a construction service rendered to the Conceding Authority, and the related income is recognized in profit or loss at finishing stage of the work. Construction costs are recognized by reference to the stage of completion of the construction activity at the end of the reporting period, and are included in cost of sales.
Financial risk management	This note explains the Company’s exposure to financial risks and how these risks could affect the group’s future financial performance. Current year profit and loss information has been included where relevant to add further context. Risk Exposure arising from Measurement Management Market risk – foreign exchange (i) Future commercial transactions. (ii) Recognized financial assets and liabilities not denominated in Brazilian Reais (i) Cash flow forecasting (ii) Sensitivity analysis Foreign currency forwards and foreign currency options Market risk – interest rate Cash and cash equivalents, marketable securities, restricted cash, loans, borrowings and debentures, leases, derivative and real state credit certificates (i) Sensitivity analysis Interest rate swaps Credit risk Cash and cash equivalents, marketable securities, restricted cash, trade receivables, derivatives, receivables from related parties and dividends (i) Aging analysis (ii) Credit ratings Diversification of bank deposits, credit limits and letters of credit Liquidity risk Loans, borrowings and debentures, trade payables, other financial liabilities, REFIS, leases, derivative, real state credit certificates, payables to related parties and dividends (i) Rolling cash flow forecasts Availability of committed credit lines and borrowing facilities
Post-employment benefits	Accounting policy The cost of defined benefit pension plans and other post-employment and the present value of the pension obligation is determined using actuarial valuations. An actuarial valuation involves the use of various assumptions which may differ from actual results in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. A defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed by management at each reporting date.
Share-based payment	Accounting policy The fair value of share-based payment benefits at the grant date is recognized as employee benefit expense with a corresponding increase in shareholders’ equity for the period in which employees unconditionally acquire the right to benefits. The amount recognized as an expense is adjusted to reflect the number of shares for which there is an expectation that the conditions of service and non-market non-market non-vesting The plans have been administered by the Board of Directors of each Company, at its option, by a Committee, within the limits established in the guidelines for the elaboration and structuring of each plan and in the applicable legislation.

Accounting policies (Tables)

Accounting policies (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Schedule of Exchange Rates of Real for Functional Currencies of Subsidiaries	The exchange rates of the Real (R$) for the functional currencies of its subsidiaries on December 31, 2018 and 2017 are: Currency December 31, 2018 December 31, 2017 United States dollar (USD) 3,8748 3,3080 Pound Sterling (GBP) 4,9617 4,4714 Euro (EUR) 4,4390 3,9693
Summary of Total Impact on IFRS 9 Financial Instruments	The total impact on the Company’s financial position as at January 1, 2018 is as follows: Assets Trades receivables (10,932 ) Investments in joint ventures (1,340 ) Deferred tax 3,584 Equity Retained earnings 8,688
Summary of IFRS 15 Revenue from Contracts with Customers recognized on Balance Sheet	In summary, the following adjustments were made to the amounts recognized in the statement of financial position at the date of initial application: January 1, 2018 IAS 18 IFRS 12 Reclassification IFRS 15 Intangible assets 8,346 180,152 (188,498 ) — Other non-current — — 188,498 188,498

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Selected information by segment	December 31, 2018 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistic Cosan Deconsolidated Segment Brazil Argentina Statement of profit or loss: Gross sales 21,296,564 85,793,511 4,497,337 8,695,208 4,381,188 6,988,737 9,273 (111,587,412 ) (40,128 ) 20,034,278 Domestic market (i) 16,271,074 83,350,683 4,497,337 8,695,208 4,242,819 6,689,177 9,273 (104,119,094 ) (40,128 ) 19,596,349 External market (i) 5,025,490 2,442,828 — — 138,369 299,560 — (7,468,318 ) — 437,929 Net sales 19,798,546 81,960,154 3,243,937 6,840,011 3,449,949 6,584,936 9,165 (105,002,637 ) (40,128 ) 16,843,933 Cost of sales (18,136,443 ) (78,223,747 ) (3,074,701 ) (4,901,715 ) (2,781,084 ) (4,465,634 ) (11,612 ) 99,434,891 40,128 (12,119,917 ) Gross profit 1,662,103 3,736,407 169,236 1,938,297 668,865 2,119,302 (2,448 ) (5,567,746 ) — 4,724,016 Selling expenses (768,831 ) (1,378,292 ) (128,443 ) (613,046 ) (393,317 ) (12,872 ) (4,250 ) 2,275,566 — (1,023,485 ) General and administrative expenses (664,690 ) (479,848 ) (46,400 ) (367,670 ) (132,336 ) (301,698 ) (180,130 ) 1,190,938 — (981,834 ) Other income (expenses), net 570,343 455,250 11,566 763,609 2,391 (65,302 ) 37,453 (1,037,159 ) — 738,151 Equity in earnings of associates — (9,953 ) — — (349 ) 10,179 2,125,688 9,953 (2,084,045 ) 51,473 Equity in earnings of joint ventures 22,139 1 — — — — 946,282 (22,140 ) — 946,282 Finance results (318,335 ) (445,909 ) (7,692 ) 78,773 (27,279 ) (1,208,819 ) (453,611 ) 771,936 — (1,610,936 ) Finance expense (968,066 ) (460,734 ) (12,818 ) (504,071 ) (35,157 ) (1,518,156 ) (798,507 ) 1,441,618 6,663 (2,849,228 ) Finance Income 583,546 206,718 5,686 581,181 9,928 224,531 223,748 (795,950 ) (6,663 ) 1,032,725 Foreign exchange losses, net (90,780 ) (763,008 ) (560 ) (93,780 ) (26,875 ) (668,063 ) (766,497 ) 854,348 — (1,555,215 ) Derivatives 156,965 571,115 — 95,443 24,825 752,869 887,645 (728,080 ) — 1,760,782 Income tax (expense)benefit 9,007 (443,136 ) (8,221 ) (540,995 ) (49,439 ) (268,440 ) 98,387 442,350 — (760,487 ) Profit (loss) from continuing operations 511,736 1,434,520 (9,954 ) 1,258,968 68,536 272,350 2,567,371 (1,936,302 ) (2,084,045 ) 2,083,180 Net income attributable to: Owners of the Parent 507,580 1,386,362 (9,953 ) 1,008,191 67,880 54,114 2,562,278 (1,883,989 ) (2,717,015 ) 975,448 Non-controlling 4,156 48,158 — 250,777 656 218,236 5,093 (52,314 ) 632,970 1,107,732 511,736 1,434,520 (9,953 ) 1,258,968 68,536 272,350 2,567,371 (1,936,303 ) (2,084,045 ) 2,083,180 Other select data: Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 13,549 (2,414,709 ) — 2,061,344 EBITDA 2,968,519 2,514,679 82,099 2,185,707 237,226 3,240,915 2,936,144 (5,565,297 ) (2,084,045 ) 6,515,947 Additions to PP&E, intangible and biological assets 2,573,428 258,066 136,725 531,739 47,346 1,996,746 52,410 (2,968,219 ) — 2,628,241 Reconciliation of EBITDA: Profit (loss) for the year 511,736 1,434,520 (9,954 ) 1,258,968 68,536 272,350 2,567,371 (1,936,302 ) (2,084,045 ) 2,083,180 Income tax and social contribution (9,007 ) 443,136 8,221 540,995 49,439 268,440 (98,387 ) (442,350 ) — 760,487 Finance results, net 318,335 445,909 7,692 (78,773 ) 27,279 1,208,819 453,611 (771,936 ) — 1,610,936 Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 13,549 (2,414,709 ) — 2,061,344 EBITDA 2,968,519 2,514,679 82,099 2,185,707 237,226 3,240,915 2,936,144 (5,565,297 ) (2,084,045 ) 6,515,947 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2017 Reported segments Reconciliation Raízen Raízen Comgás Moove Logistic Cosan Deconsolidated Segment Consolidated Statement of profit or loss: Gross sales 14,060,676 75,681,280 7,097,156 2,787,145 6,332,656 4,285 (89,741,956 ) (34,706 ) 16,186,536 Domestic market 7,903,059 74,080,815 7,097,156 2,730,321 6,062,622 4,285 (81,983,874 ) (34,706 ) 15,859,678 External market 6,157,617 1,600,465 — 56,824 270,034 — (7,758,082 ) — 326,858 Net sales 13,152,678 72,789,148 5,537,857 — 5,946,349 3,441 (85,941,826 ) (34,706 ) 13,582,463 Cost of sales (10,907,652 ) (68,875,292 ) (3,492,375 ) (1,545,657 ) (4,220,988 ) (7,896 ) 79,782,944 34,706 (9,232,210 ) Gross profit 2,245,026 3,913,856 2,045,482 583,865 1,725,361 (4,455 ) (6,158,882 ) — 4,350,253 Selling expenses (803,157 ) (1,345,847 ) (652,901 ) (386,705 ) (28,846 ) (211 ) 2,149,004 — (1,068,663 ) General and administrative expenses (618,064 ) (455,743 ) (344,990 ) (94,002 ) (285,409 ) (210,889 ) 1,073,807 — (935,290 ) Other income (expense), net (107,953 ) 312,187 (26,422 ) (3,679 ) (3,304 ) 911,004 (204,234 ) — 877,599 Finance results 129 (359,767 ) (225,541 ) (54,370 ) (1,665,842 ) (805,746 ) 359,638 — (2,751,499 ) Finance expense (905,213 ) (251,038 ) (623,924 ) (46,250 ) (1,900,092 ) (1,134,580 ) 1,156,251 331 (3,704,515 ) Finance income 681,362 134,904 398,758 17,805 261,661 192,845 (816,266 ) (331 ) 870,738 Foreign exchange losses, net (54,866 ) (105,513 ) (11,501 ) (7,478 ) (127,508 ) (53,290 ) 160,379 — (199,777 ) Derivatives 278,846 (138,120 ) 11,126 (18,447 ) 100,097 189,279 (140,726 ) — 282,055 Interest in earnings of associates (54,544 ) — — (7,665 ) 4,243 1,112,654 54,544 (1,092,070 ) 17,162 Interest in earnings of joint ventures — — — — — 985,090 — — 985,090 Income tax expense benefit (78,937 ) (615,806 ) (235,972 ) (20,141 ) (10,215 ) (162,027 ) 694,743 — (428,355 ) Profit (loss) from continuing operations 582,500 1,448,880 559,656 17,303 (264,012 ) 1,825,420 (2,031,380 ) (1,092,070 ) 1,046,297 Total net income attributable to: Owners of the Company 582,500 1,389,260 364,455 17,303 (79,515 ) 1,818,468 (1,971,760 ) (1,569,690 ) 551,021 Non-controlling — 59,620 195,201 — (184,497 ) 6,952 (59,620 ) 477,620 495,276 582,500 1,448,880 559,656 17,303 (264,012 ) 1,825,420 (2,031,380 ) (1,092,070 ) 1,046,297 Other selected data: Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008 ) — 1,938,393 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769 ) (1,092,070 ) 6,164,544 Additions to PP&E, intangible and biological assets 2,226,162 853,975 352,958 48,612 2,045,390 10,498 (3,080,137 ) — 2,457,458 Reconciliation of EBITDA: Profit (loss) for the year 582,500 1,448,880 559,656 17,303 (264,012 ) 1,825,420 (2,031,380 ) (1,092,070 ) 1,046,297 Income tax and social contribution 78,937 615,806 235,972 20,141 10,215 162,027 (694,743 ) — 428,355 Finance result, net (129 ) 359,767 225,541 54,370 1,665,842 805,746 (359,638 ) — 2,751,499 Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008 ) — 1,938,393 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769 ) (1,092,070 ) 6,164,544 December 31, 2016 Reported segments Reconciliation Raízen Raízen Comgás Radar Moove Logistic Cosan Deconsolidated Segment Consolidated Statement of profit or loss: Goss sales 13,887,406 70,729,562 7,022,449 — 2,530,479 5,496,948 1,176 (84,616,968 ) (38,209 ) 15,012,843 Domestic market 6,859,999 70,729,562 7,022,449 — 2,486,156 5,254,363 1,176 (77,589,561 ) (38,209 ) 14,725,935 External market 7,027,407 — — — 44,323 242,585 — (7,027,407 ) — 286,908 Net sales 13,133,737 68,143,047 5,657,246 — 1,883,674 5,014,555 873 (81,276,784 ) (38,209 ) 12,518,139 Cost of sales (9,967,530 ) (64,445,939 ) (3,174,134 ) — (1,398,751 ) (3,769,147 ) (13,667 ) 74,413,469 38,209 (8,317,490 ) Gross profit 3,166,207 3,697,108 2,483,112 — 484,923 1,245,408 (12,794 ) (6,863,315 ) — 4,200,649 Selling expenses (732,680 ) (1,303,338 ) (670,557 ) — (362,045 ) (4,649 ) (291 ) 2,036,018 — (1,037,542 ) General and administrative expenses (567,400 ) (447,762 ) (332,349 ) — (72,567 ) (342,961 ) (252,857 ) 1,015,162 — (1,000,734 ) Other income (expense), net (15,249 ) 844,257 (26,437 ) — 7,523 (539 ) (96,849 ) (829,008 ) — (116,302 ) Finance results 531,049 (584,487 ) (263,169 ) — (77,301 ) (1,673,482 ) (1,147,709 ) 53,438 105,885 (3,055,776 ) Finance expense (918,912 ) (273,874 ) (730,422 ) — (49,102 ) (1,951,393 ) (1,048,324 ) 1,192,786 105,885 (3,673,356 ) Finance income 653,670 233,453 466,646 — 4,928 302,371 328,973 (887,123 ) — 1,102,918 Foreign exchange losses, net (57,951 ) 750,939 223,943 — 47,288 76,082 649,796 (692,988 ) — 997,109 Derivatives 854,242 (1,295,005 ) (223,336 ) — (80,415 ) (100,542 ) (1,078,154 ) 440,763 — (1,482,447 ) Interest in earnings of associates (68,641 ) (310 ) — — (9,755 ) 8,381 1,066,818 68,951 (1,069,884 ) (4,440 ) Interest in earnings of joint ventures — — — — — — 1,570,132 — — 1,570,132 Income tax expense benefit (658,860 ) (673,099 ) (369,966 ) — (553 ) 34,513 310,305 1,331,959 (36,001 ) (61,702 ) Profit (loss) from continuing operations 1,654,426 1,532,369 820,634 — (29,775 ) (733,329 ) 1,436,755 (3,186,795 ) (1,000,000 ) 494,285 Profit from discontinued operation, net of tax — — — 69,261 — — (123,386 ) — 18,863 (35,262 ) Total net income attributable to: Owners of the Company 1,654,338 1,476,244 514,228 21,664 (29,775 ) (206,694 ) 1,313,369 (3,130,582 ) (1,334,988 ) 277,804 Non-controlling 88 56,125 306,406 47,597 — (526,635 ) — (56,213 ) 353,851 181,219 1,654,426 1,532,369 820,634 69,261 (29,775 ) (733,329 ) 1,313,369 (3,186,795 ) (981,137 ) 459,023 Other selected data: Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414 ) — 1,735,333 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606 ) (1,069,884 ) 5,347,096 Additions to PP&E, intangible and biological assets 2,001,509 797,009 438,366 — 41,557 1,699,226 11,356 (2,798,518 ) — 2,190,505 Reconciliation of EBITDA: Profit (loss) for the year 1,654,426 1,532,369 820,634 — (29,775 ) (733,329 ) 1,436,755 (3,186,795 ) (1,000,000 ) 494,285 Income tax and social contribution 658,860 673,099 369,966 — 553 (34,513 ) (310,305 ) (1,331,959 ) 36,001 61,702 Finance result, net (531,049 ) 584,487 263,169 — 77,301 1,673,482 1,147,709 (53,438 ) (105,885 ) 3,055,776 Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414 ) — 1,735,333 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606 ) (1,069,884 ) 5,347,096 December 31, 2018 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistic Cosan Deconsolidated Segment Brazil Argentina Statement of financial position: Cash and cash equivalents 2,437,571 864,105 490,960 602,618 206,702 143,710 2,668,768 (3,792,636 ) — 3,621,798 Marketable securities — — — 1,124,723 13,033 2,843,435 221,644 — — 4,202,835 Trade receivables 1,061,297 2,747,503 372,202 695,147 446,645 438,062 8,338 (4,181,002 ) — 1,588,192 Derivative financial instruments 1,956,616 639,976 — 368,928 29,976 892,461 1,257,492 (2,596,592 ) — 2,548,857 Inventories 3,618,573 2,078,003 1,284,087 65,259 385,901 263,386 1,744 (6,980,663 ) — 716,290 Other financial assets 516,519 — — — — — — (516,519 ) — — Other current assets 3,203,838 3,045,745 1,122,633 641,042 161,076 413,267 1,016,569 (7,372,216 ) (540,745 ) 1,691,209 Other non-current 4,141,547 3,508,485 66,117 282,572 750,088 2,693,158 1,536,566 (7,716,149 ) (1,117,633 ) 4,144,751 Investments in associates — (266 ) 266 — 13,799 44,001 13,111,569 — (12,790,850 ) 378,519 Investments in joint ventures 567,785 266 — — — — 8,077,907 (568,051 ) — 8,077,907 Biological assets 740,473 — — — — — — (740,739 ) — — Property, plant and equipment 10,912,819 2,292,355 3,182,272 — 321,746 11,916,818 179,258 (16,387,446 ) — 12,417,822 Intangible assets and goodwill 3,626,819 2,513,923 8,591 8,279,593 1,191,627 7,493,882 7,434 (6,149,333 ) — 16,972,536 Loans, borrowings and debentures (12,702,418 ) (4,665,127 ) (971,268 ) (3,651,545 ) (759,169 ) (10,594,381 ) (7,569,218 ) 18,338,813 — (22,574,313 ) Derivative financial instruments (1,223,260 ) (31,469 ) — — (3,880 ) — (21,834 ) 1,254,729 — (25,714 ) Trade payables (3,090,299 ) (1,603,481 ) (1,003,917 ) (1,012,895 ) (452,300 ) (451,637 ) (7,088 ) 5,697,697 — (1,923,920 ) Employee benefits payable (343,670 ) (73,481 ) (36,829 ) (63,520 ) (37,850 ) (207,397 ) (31,201 ) 453,980 — (339,968 ) Preferred shareholders payable in subsidiaries — — — — — — (1,097,490 ) — — (1,097,490 ) Lease — — — — — (553,350 ) — — — (553,350 ) Other current liabilities (2,448,741 ) (4,520,490 ) (624,633 ) (159,060 ) (499,759 ) (770,695 ) (849,832 ) 7,593,864 542,092 (1,737,254 ) Other non-current (1,305,251 ) (5,028,754 ) (834,456 ) (2,009,997 ) (794,110 ) (6,263,836 ) (2,187,599 ) 7,168,461 1,116,191 (10,139,351 ) Total assets (net of liabilities) allocated by segment 11,670,218 1,767,293 3,056,025 5,162,865 973,525 8,300,884 16,323,027 (16,493,536 ) (12,790,945 ) 17,969,356 Total assets 32,783,857 17,690,095 6,527,128 12,059,882 3,520,593 27,142,180 28,087,289 (57,001,080 ) (14,449,228 ) 56,360,716 Equity attributable to owners of the Company 11,632,885 1,533,603 3,056,025 4,175,508 966,465 1,661,512 16,322,616 (16,222,513 ) (16,511,698 ) 6,614,403 Non-controlling 37,333 233,690 — 987,357 7,060 6,639,372 411 (271,023 ) 3,720,753 11,354,953 Total shareholders’ equity 11,670,218 1,767,293 3,056,025 5,162,865 973,525 8,300,884 16,323,027 (16,493,536 ) (12,790,945 ) 17,969,356 December 31, 2017 Reported segments Reconciliation Statement of financial position: Raízen Raízen Comgás Moove Logistic Cosan Deconsolidated Segment Consolidated Cash and cash equivalents 2,069,357 1,221,890 1,727,521 192,115 179,909 2,455,632 (3,291,247 ) — 4,555,177 Marketable securities — — 509,544 5,439 3,153,160 185,200 — — 3,853,343 Trade receivables 688,235 2,679,114 640,682 310,006 371,718 14 (3,367,349 ) — 1,322,420 Derivative financial instruments 453,775 88,496 458,476 2,581 110,107 591,049 (542,271 ) — 1,162,213 Inventories 2,804,223 2,416,833 76,548 301,850 282,291 2,372 (5,221,056 ) — 663,061 Other financial assets 476,181 — — — — 1,340,000 (476,181 ) — 1,340,000 Other current assets 2,114,733 1,406,945 155,815 98,419 438,369 900,345 (3,521,678 ) (566,122 ) 1,026,826 Other non-current 3,373,565 1,335,986 356,962 70,055 2,770,618 1,100,740 (4,709,551 ) (1,230 ) 4,297,145 Investments in associates 348,523 — — 12,113 41,930 11,862,366 (348,523 ) (11,615,067 ) 301,342 Investments in joint ventures — — — — — 8,447,799 — — 8,447,799 Biological assets 880,668 — — — — — (880,668 ) — — Property, plant and equipment 10,753,205 2,329,858 — 270,229 11,266,278 145,068 (13,083,063 ) — 11,681,575 Intangible assets and goodwill 3,669,903 4,600,777 8,471,087 873,924 7,622,969 5,630 (8,270,680 ) — 16,973,610 Loans, borrowings and debentures (10,853,768 ) (2,741,312 ) (4,212,504 ) (589,292 ) (9,670,946 ) (7,216,204 ) 13,595,080 — (21,688,946 ) Derivative financial instruments (250,033 ) (218,888 ) — (8,293 ) — (106,792 ) 468,921 — (115,085 ) Trade payables (1,341,867 ) (2,124,538 ) (1,444,835 ) (353,474 ) (628,597 ) (7,089 ) 3,466,405 — (2,433,995 ) Real estate credit certificates — — — — (86,745 ) — — — (86,745 ) Employee benefits payable (356,155 ) (94,158 ) (59,059 ) (34,125 ) (166,864 ) (31,032 ) 450,313 — (291,080 ) Preferred shareholders payable in subsidiaries — — — — — (1,442,679 ) — — (1,442,679 ) Lease — — — — (944,138 ) — — — (944,138 ) Other current liabilities (1,412,872 ) (1,387,037 ) (358,430 ) (237,302 ) (778,049 ) (1,237,815 ) 2,799,909 567,352 (2,044,244 ) Other non-current (1,345,322 ) (4,392,359 ) (1,782,718 ) (212,710 ) (5,938,422 ) (1,663,907 ) 5,737,681 79,571 (9,518,186 ) Total assets (net of liabilities) allocated by segment 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958 ) (11,535,496 ) 17,059,413 Total assets 27,632,368 16,079,899 12,396,635 2,136,731 26,237,349 27,036,215 (43,712,267 ) (12,182,419 ) 55,624,511 Equity attributable to owners of the Company 12,073,314 4,888,966 3,688,494 701,535 2,211,005 15,330,321 (16,962,280 ) (15,892,598 ) 6,038,757 Non-controlling (963 ) 232,641 850,595 — 5,812,583 376 (231,678 ) 4,357,102 11,020,656 Total shareholders’ equity 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958 ) (11,535,496 ) 17,059,413
Summary of Net Sales by Segment	4.1 Net sales by segment December 31, 2018 December 31, 2017 December 31, 2016 Reported segment Raízen Energia Ethanol 8,569,437 6,550,652 6,480,409 Sugar 3,670,749 5,377,351 5,794,771 Diesel 3,314,377 — — Cogeneration 2,836,658 884,300 520,468 Gas 758,572 — — Other 648,753 340,375 338,089 19,798,546 13,152,678 13,133,737 Raízen Combustíveis Fuels 84,031,837 72,789,148 68,143,047 Other 1,172,254 — — 85,204,091 72,789,148 68,143,047 Comgás Industrial 4,411,737 3,494,396 3,640,921 Residential 986,073 849,723 793,335 Commercial 387,069 320,049 238,390 Cogeneration 315,925 229,716 216,032 Automotive 262,813 224,203 205,986 Thermogeneration — — 116,419 Construction revenue 415,753 351,193 339,025 Other 60,641 68,577 107,138 6,840,011 5,537,857 5,657,246 Moove Finished goods 3,096,658 1,876,935 1,642,899 Basic oil 317,878 220,515 219,092 Services 35,413 32,072 21,683 3,449,949 2,129,522 1,883,674 Logistic North operations 4,913,436 4,439,766 3,651,455 South operations 1,412,300 1,283,085 1,097,700 Container operations 259,200 223,498 265,400 6,584,936 5,946,349 5,014,555 Reconciliation Cosan Corporate 9,165 3,441 873 Deconsolidated of joint ventures and eliminations (105,042,765 ) (85,976,532 ) (81,314,993 ) Total 16,843,933 13,582,463 12,518,139
Summary of Information on Geographical Area	4.2 Information on geographical area Net sales Non-current assets December December December December December Brazil 14,729,253 12,988,974 11,837,757 3,345,639 4,009,212 Europe (i) 1,836,739 538,148 576,662 451,039 287,933 Latin America (ii) 157,287 52,932 74,746 22,866 — North America 55,549 14 7,247 107,352 — Asia and Other 65,105 2,395 21,727 — — Total 16,843,933 13,582,463 12,518,139 3,926,896 4,297,145

Financial assets and liabilit_2

Financial assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Carrying Amount of Financial Assets	December 31, 2018 December 31, 2017 Assets Fair value through profit or loss Cash and cash equivalents 5.1 1,600,590 1,852,114 Marketable securities 5.2 4,202,835 3,853,343 Derivative financial instruments 5.9 2,548,857 1,162,213 8,352,282 6,867,670 Amortized cost i Cash and cash equivalents 5.1 2,021,208 — Trade receivables 5.3 1,588,192 — Restricted cash 5.2 115,124 — Receivables from related parties 5.4 135,070 — Dividends receivable 27,320 — 3,886,914 — Loans and receivables Cash and cash equivalents 5.1 — 2,703,063 Trade receivables 5.3 — 1,322,420 Restricted cash 5.2 — 225,634 Receivables from related parties 5.4 — 199,814 Other financial assets — 1,340,000 Dividends receivable — 13,466 — 5,804,397 Total 12,239,196 12,672,067
Summary of Carrying Amount of Financial Liabilities	Liabilities Amortized cost Loans, borrowings and debentures 5.5 10,005,187 13,858,709 Leases 5.6 553,350 944,138 Real state credit certificates — 86,745 Trade payables 5.7 1,923,920 2,433,995 Other financial liabilities 455,702 382,702 Payables to related parties 5.4 355,971 328,263 Dividends payable 187,415 191,478 Tax installments—REFIS 12 216,984 229,745 Trade payables—Corporate operation / Agreements — 210,476 Preferred shareholders payable in subsidiaries 5.8 1,097,490 1,442,679 14,796,019 20,108,930 Fair value through profit or loss Loans, borrowings and debentures 5.5 12,569,126 7,830,237 Contingent consideration 5.8 64,969 116,542 Derivative financial instruments 5.9 25,714 115,085 12,659,809 8,061,864 27,455,828 28,170,794 i Due to the transition method chosen, comparative information has not been restated to reflect the new requirements. The effect and policy of initially applying IFRS 9 on the Company’s financial instruments is described in Note 3.
Summary of Cash and Cash Equivalents	December 31, 2018 December 31, 2017 Cash and bank accounts 111,410 53,525 Savings account 1,335,774 2,115,562 Financial Investments 2,174,614 2,386,090 3,621,798 4,555,177
Summary of Financial Investments	Financial investments are composed as follows: December 31, December 31, Investment fund Repurchase agreements 1,179,503 1,474,509 Bank certificate of deposits—CDB 421,087 377,605 1,600,590 1,852,114 Bank investments Repurchase agreements — 153,461 Bank certificate of deposits—CDB 571,840 374,651 Other 2,184 5,864 574,024 533,976 2,174,614 2,386,090
Summary of Marketable Securities	December 31, 2018 December 31, 2017 Marketable securities Government security (i) 4,144,797 3,640,726 Bank certificate of deposit—CDB 58,038 212,617 4,202,835 3,853,343 i. Sovereign debt securities have stated interest connected to Special System for Settlement and Custody ( Sistema Especial de Liquidação e de Custódia
Summary of Restricted Cash	Restricted cash Investments linked to loans 31,254 93,251 Securities pledged as collateral 83,870 132,383 115,124 225,634
Summary of Trade Receivables	December 31, 2018 December 31, 2017 Domestic – Brazilian Reais 1,609,421 1,388,837 Export – Foreign currency 104,355 54,635 1,713,776 1,443,472 Allowance for doubtful accounts (125,584 ) (121,052 ) 1,588,192 1,322,420 Current 1,545,643 1,277,766 Non-current 42,549 44,654
Summary of Ageing of Trade Receivables	The ageing of trade receivables is as follows: December 31, December 31, Not overdue 1,382,193 1,033,076 Overdue: From 1 to 30 days 116,665 160,654 From 31 to 60 days 27,649 26,881 From 61 to 90 days 20,734 64,947 More than 90 days 166,535 157,914 Allowance for doubtful accounts (125,584 ) (121,052 ) 1,588,192 1,322,420
Summary of Changes in Allowance for Doubtful Accounts	Changes in the allowance for doubtful accounts are as follows: At January 1, 2017 (90,286 ) Provision/reversal (30,766 ) At December 31, 2017 (121,052 ) Provision/reversal (4,532 ) At December 31, 2018 (125,584 )
Summary of Receivables from and Payables to Related Parties	a) Receivables from and payables to related parties: December 31, 2018 December 31, 2017 Current Asset Corporate operation / Agreements Raízen Energia (i) 38,205 22,283 Raízen Combustíveis (i) 6,263 6,094 Aguassanta Participações S.A. 29 17 Other 183 1,665 44,680 30,059 Non-current Preferred shares Raízen Energia (i) 37,470 87,969 Raízen Combustíveis (i) 27,523 18,086 Janus Brasil Participações S.A — 30,423 64,993 136,478 Financial operations Rezende Barbosa (ii) 23,144 31,444 Other 2,253 1,833 25,397 33,277 Total assets 90,390 169,755 Current liabilities Corporate operations / agreements Raízen Energia (i) 215,582 198,198 Raízen Combustíveis (i) 136,779 128,189 Other 3,610 1,876 Total liabilities 355,971 328,263 i. Current and non-current assets receivable from Raízen Energia and Raízen Combustíveis are, primarily, tax credits which will be reimbursed to the Company when realized. The preferred shares are used to Raízen reimburse Cosan, with preferential dividends, when the net operating loss is consumed in Raízen. Current liabilities represent reimburse to Raízen Energia and Raízen Combustíveis related to expenses regarding legal disputes and other liabilities, generated before the formation of joint ventures, which are responsibility of Cosan S.A.. ii. The Company has receivables with Rezende Barbosa for the repayment of loans taken prior to the acquisition of the subsidiaries in 2009. These receivables are secured by Cosan S.A. shares.
Summary of Related Party Transactions	b) Related party transactions: December 31, 2018 December 31, 2017 December 31, 2016 Product sales Raízen Energia 304,648 411,443 416,507 Raízen Combustíveis 188,895 154,104 135,581 Other 15,117 8,381 — 508,660 573,928 552,088 Purchase of goods / inputs Raízen Energia (3,672 ) (1,347 ) (1,703 ) Raízen Combustíveis (1,205,231 ) (1,006,515 ) (817,198 ) (1,208,903 ) (1,007,862 ) (818,901 ) Discontinued operation Raízen Energia — — 57,007 — — 57,007 Shared income (expense) Raízen Energia (73,105 ) (70,914 ) (72,597 ) (73,105 ) (70,914 ) (72,597 ) Finance result Usina Santa Luiza S.A. (241 ) (378 ) (180 ) Raízen Energia 4,100 7,727 2,441 Other 2,879 3 (8 ) 6,738 7,352 2,253 Total (766,610 ) (497,496 ) (280,150 )
Summary of Officers' and Directors' Compensation	c) Officers’ and directors’ compensation The Company has a compensation policy approved by the Board of Directors. Compensation of the Company’s key management personnel includes salaries, non-cash December 31, 2018 December 31, 2017 December 31, 2016 Short-term benefits to officers and directors 86,810 76,976 146,469 Post-employment benefits 476 934 918 Other long-term benefits 547 664 533 Benefits from termination of employment contract 1,193 635 2,367 Stock option expense 11,423 63,658 11,621 100,449 142,867 161,908
Summary of Loans, Borrowings and Debentures	Interest Description Index Annual December 31, December 31, Maturity Objective With guarantee BNDES URTJLP 9.08% 2,584,347 2,270,055 Dec-29 Expansion project Fixed 5.31% 1,055,281 1,281,416 Feb-25 Expansion project TJ462 9.87% 316,854 485,807 Oct-20 Investment Selic 8.32% 152,562 221,222 Oct-20 Investment Selic 8.49% 63,852 66,794 Jun-23 Investment TJLP 9.06% 107,731 120,573 Jun-23 Investment Selic 13.65% 3,930 4,075 Sep-20 Expansion project Fixed 3.75% 2,261 2,695 Jan-24 Expansion project IPCA 11.69% 2,211 2,840 Nov-21 Expansion project EIB U.S.$ 3.88% 89,003 127,190 Jun-20 Investment U.S.$ 2.94% 54,508 70,611 Sep-20 Investment U.S.$ + LIBOR 3.43% 115,581 138,778 May-21 Investment U.S.$ + LIBOR 3.18% 130,402 149,386 Sep-21 Investment FINEP Fixed 5.00% 93,309 93,058 Nov-22 Investment 4,771,832 5,034,500 Without guarantee Foreign loans GBP + Libor 4.22% 363,250 312,642 Dec-22 Acquisition GBP + Libor 2.43% 199,794 157,432 Nov-20 Acquisition NCE 112% of CDI 7.18% — 59,858 Dec-18 Exportation 126% of CDI 8.13% 514,817 — Dec-23 Exportation CDI + 3.50% 10.11% — 294,968 Dec-18 Exportation 125% of CDI 8.06% 646,024 644,766 Dec-23 Exportation Perpetual Notes U.S.$ 8.25% 1,961,819 1,674,847 — Acquisition Resolution 4.131 U.S.$ 4.79% 39,738 68,305 Oct-20 Working capital U.S.$ + Libor 3.75% 156,387 50,868 Feb-20 Working capital U.S.$ 2.40% — 415,762 Mar-18 Working capital U.S.$ 3.67% 292,172 — May-23 Working capital U.S.$ 4.34% 41,033 — Nov-19 Working capital U.S.$ 3.35% 209,987 — Nov-22 Working capital Senior Notes Due 2018 Fixed 9.50% — 168,052 Mar-18 Acquisition Senior Notes Due 2023 U.S.$ 5.00% 409,590 339,665 Mar-23 Acquisition Senior Notes Due 2024 U.S.$ 7.38% 3,061,566 2,570,622 Feb-24 Acquisition Senior Notes Due 2024 U.S.$ 5.95% 2,022,793 1,664,850 Sep-24 Acquisition Senior Notes Due 2025 U.S.$ 5.88% 1,997,394 — Jan-25 Acquisition Senior Notes Due 2027 U.S.$ 7.00% 2,977,721 2,530,443 Jan-27 Acquisition Trade banks CDI + 4.91% p.a. 12.14% — 98,117 Jun-18 Working capital Fixed U.S.$ 5.33% 15,499 95,040 Jun-19 Working capital Working capital CDI + 2.80% p.a. 9.88% — 391,693 Dec-18 Working capital CDI + 2.95% p.a. 10.04% — 286,463 Dec-18 Working capital CDI + 0.31% p.m. 10.93% — 1,117 Jan-18 Working capital CDI + 0.33% p.m. 11.20% — 3,345 Mar-18 Working capital 120% of CDI 7.74% 30,828 21,221 Aug-20 Working capital 120.85% of CDI 7.77% — 10,440 Sep-18 Working capital 120.75% of CDI 7.77% — 20,879 Sep-18 Working capital 125% of CDI 8.06% 5,018 — Dec-19 Working capital 122% of CDI 7.86% 15,402 — Feb-19 Working capital Bank overdrafts 125.5% of CDI 8.08% — 94 Feb-19 Working capital Prepayment U.S.$+Libor 3.81% 11,706 10,039 Apr-19 Working capital Non-convertible CDI + 2.05% p.a. 8.57% — 152,573 — Working capital CDI + 3.50% p.a. 10.11% — 1,359,125 — Working capital IGPM + 6.10% 14.61% 228,010 — May-28 Working capital IPCA + 5.10% 9.40% — 363,894 — Working capital IPCA + 5.57% 9.47% 203,613 197,923 Sep-20 Working capital IPCA + 7.14% 11.09% 305,894 293,312 Dec-20 Working capital IPCA + 7.48% 11.45% 275,014 263,701 Dec-22 Working capital IPCA + 7.36% 11.32% 90,656 86,927 Dec-25 Working capital IPCA + 5.87% 9.78% 767,638 726,827 Dec-23 Working capital IPCA + 4.33% 8.18% 414,583 396,328 Oct-24 Working capital 108 % of CDI 6.92% — 171,515 — Working capital Fixed 13.13% — 163,750 — Working capital 128 % of CDI 8.26% 501,064 499,576 Dec-25 Working capital CDI + 0.90% 7.36% 43,471 87,467 Sep-19 Working capital 17,802,481 16,654,446 Total 22,574,313 21,688,946 Current 2,115,305 3,903,392 Non-current 20,459,008 17,785,554
Summary of Summary of Non-current Borrowings	Non-current December 31, 2018 December 31, 2017 13 to 24 months 2,113,502 2,087,933 25 to 36 months 1,310,790 2,188,717 37 to 48 months 1,201,227 1,334,529 49 to 60 months 2,429,146 1,051,146 61 to 72 months 5,783,465 1,762,197 73 to 84 months 2,332,961 4,914,452 85 to 96 months 475,964 429,244 Thereafter 4,811,953 4,017,336 20,459,008 17,785,554
Summary of Carrying Amounts of Loans, Borrowings and Debentures	The carrying amounts of loans, borrowings and debentures are denominated in the following currencies: December 31, 2018 December 31, 2017 Reais (R$) 8,424,373 11,312,466 Dollar (U.S.$) 13,586,897 9,906,406 Pound (GBP) 563,043 470,074 22,574,313 21,688,946 At December 31, 2018, all dated debts denominated in U.S. Dollars, in the subsidiaries, have currency risk protection through derivatives (Note 5.9). For the 5th Issuance of debentures denominated in R$ of the Comgás subsidiary, a derivative operation was carried out in which its future cash flow was protected, and the IPCA interest rate risk was changed by percentage of the CDI. Below are the movements that occurred for the year ended December 31, 2018: At January 1, 2017 18,338,497 Raised 6,248,712 Repayment of principal on loans, borrowings and debentures (3,839,633 ) Payment of interest on loans, borrowings and debentures (1,602,034 ) Interest, exchange rate and fair value 2,543,404 At December 31, 2017 21,688,946 Raised 3,761,058 Repayment of principal on loans, borrowings and debentures (5,342,670 ) Payment of interest on loans, borrowings and debentures (1,465,666 ) Interest, exchange rate and fair value 3,932,645 At December 31, 2018 22,574,313
Schedule Required to Comply Financial Covenants	Under the terms of the major borrowing facilities, the Company is required to comply with the following financial covenants: Debit Triggers Ratios Debenture 3 rd Net onerous debt / EBITDA can not exceed 4.00 0.71 Short-term indebtedness / Total indebtedness can not exceed 0.6 0.17 Debenture 4 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Short-term indebtedness / Total indebtedness can not exceed 0.6 0.17 Debenture 5 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Debenture 6 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Debenture 7 th Net onerous debt / EBITDA can not exceed 4.00 0.71 Senior Notes 2027 Pro forma (i) 2.4 BNDES Net Financial Debt / EBITDA <= 4.0x in December 31, 2018 2.06 BNDES EBITDA / Consolidated Finance Result> = 1.40x in December, 2018 2.68 (i) Included joint ventures.
Summary of Finance and Operating Leases	a) Finance lease liabilities are payable as follows: December 31, 2018 December 31, 2017 Less than Between More than Total Total Future value of minimum payments lease 176,169 422,421 165,838 764,428 1,250,860 Rolling stock 150,241 348,111 101,790 600,142 1,060,759 Terminal 23,400 73,637 64,048 161,085 184,484 Other 2,528 673 — 3,201 5,617 Interest (55,678 ) (128,941 ) (26,459 ) (211,078 ) (306,722 ) Rolling stock (44,284 ) (98,797 ) (16,567 ) (159,648 ) (241,509 ) Terminal (11,152 ) (30,099 ) (9,892 ) (51,143 ) (64,528 ) Other (242 ) (45 ) — (287 ) (685 ) Present value of minimum lease payments 120,491 293,480 139,379 553,350 944,138 Current 120,491 261,344 Non-current 432,859 682,794
Summary of Finance Lease movements	Below are the movements that occurred for the year ended December 31, 2018 and 2017. December 31, 2018 December 31, 2017 At the beginning of the year 944,138 1,397,543 Interest, exchange rate and fair value 144,763 178,139 Payment of principal (384,752 ) (348,114 ) Payment of interest (150,799 ) (283,430 ) At the end of the year 553,350 944,138
Future minimum lease payments under non-cancellable leases	At December 31, 2018 and 2017, the future minimum lease payments under non-cancellable December 31, 2018 December 31, 2017 Less than Between More than Total Total Locomotive 678 509 — 1,187 1,695 Rail car 8,925 24,332 866 34,123 38,449 Other 2,491 8,390 3,496 14,377 16,058 12,094 33,231 4,362 49,687 56,202
Summary of Trade Payables	December 31, 2018 December 31, 2017 Natural gas suppliers 838,105 1,563,930 Materials and service suppliers 1,073,227 1,162,496 Fuels and lubricants suppliers 1,367 1,814 Judicial deposits — (294,976 ) Other 11,221 731 1,923,920 2,433,995
Summary of Derivative Financial Instruments	To protect the Company’s exposure to risk were are using observable data such as quoted prices in active markets, or discounted cash flow based on market curves, and the consolidated data are presented below: Notional Fair value December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 Exchange rate derivatives Forward agreements 907,832 494,302 1,719 (457 ) Interest rate and exchange rate risk Swap agreements (interest rate) 2,114,926 2,446,369 394,497 330,712 Swap agreements (exchange and interest rate) 11,896,908 7,217,792 2,126,927 716,873 14,011,834 9,664,161 2,521,424 1,047,585 Total financial instruments 2,523,143 1,047,128 Assets 2,548,857 1,162,213 Liabilities (25,714 ) (115,085 )
Summary of Hedge Accounting	Operations and accounting effects of this adoption are as follows: Debt (i) Derivative (ii) Total At January 01, 2017 (1,534,072 ) 146,697 (1,387,375 ) Initial measurement (2,461,836 ) — (2,461,836 ) Interest amortization 173,186 49,653 222,839 Fair value (395,499 ) 162,356 (233,143 ) At December 31, 2017 (4,218,221 ) 358,706 (3,859,515 ) Initial measurement (3,478,165 ) — (3,478,165 ) Principal amortization 364,491 (37,956 ) 326,535 Interest amortization 409,277 35,033 444,310 Fair value (1,541,898 ) 988,806 (553,092 ) At December 31, 2018 (8,464,516 ) 1,344,589 (7,119,927 ) (i) Loans, borrowings and debentures (Note 5.5). (ii) Derivative financial instruments.
Summary of Market Value of Senior Notes that are listed on Luxembourg Stock Exchange	The market value of the Senior Notes are listed on the Luxembourg Stock Exchange (Note 5.5) is based on their quoted market price are as follows: Company December 31, 2018 December 31, 2017 Senior Notes 2018 Cosan S.A. — 100.37 % Senior Notes 2023 Cosan S.A. 96.86 % 101.54 % Senior Notes 2024 Rumo Luxembourg 104.27 % 107.86 % Senior Notes 2024 Cosan Limited 98.55 % 102.79 % Senior Notes 2025 Rumo Luxembourg 94.94 % — Senior Notes 2027 Cosan S.A. 101.15 % 108.14 % Perpetual Notes Cosan S.A. 101.21 % 102.83 %
Summary of Carrying Amounts and Fair Value of Financial Assets and Financial Liabilities	The carrying amounts and fair value of financial assets and financial liabilities are as follows: Assets and liabilities measured at fair value Carrying amount December 31, 2018 December 31, 2017 Note December 31, 2018 December 31, 2017 Level 2 Level 3 Level 2 Level 3 Assets Investment funds 5.1 1,600,590 1,852,114 1,600,590 — 1,852,114 — Marketable securities 5.2 4,202,835 3,853,343 4,202,835 — 3,853,343 — Derivative financial instruments 5.9 2,548,857 1,162,213 2,548,857 — 1,162,213 — Total 8,352,282 6,867,670 8,352,282 — 6,867,670 — Liabilities Loans, borrowings and debentures 5.5 (12,569,126 ) (7,830,237 ) (12,569,126 ) — (7,830,237 ) — Contingent consideration (i) (64,969 ) (116,542 ) — (64,969 ) — (116,542 ) Derivative financial instruments 5.9 (25,714 ) (115,085 ) (25,714 ) — (115,085 ) — Total (12,659,809 ) (8,061,864 ) (12,594,840 ) (64,969 ) (7,945,322 ) (116,542 ) (i) The valuation of the contingent consideration considers the present value of expected payment, discounted using a risk-adjusted discount rate. The expected payment is determined by considering the probable scenarios of forecast revenue and EBITDA, the amount to be paid under each scenario and the probability of each scenario. The significant unobservable inputs are the forecast of the annual growth rate of revenue, EBITDA margin forecast and the 13% discount rate adjusted for risk.
Summary of Changes in Level 3 Items	The following table presents the changes in level 3 items: At January 01, 2017 166,807 Repayment of principal (50,265 ) At December 31, 2017 116,542 Repayment of principal (52,240 ) Interest and exchange variation 667 At December 31, 2018 64,969

Other current tax receivables (

Other current tax receivables (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Other Current Tax Receivables	December 31, 2018 December 31, 2017 COFINS—Revenue tax (i) 646,135 278,512 ICMS—State VAT 575,494 477,160 ICMS CIAP—State VAT 183,845 214,745 PIS—Revenue tax (i) 169,460 73,214 Credit installment 40,261 38,926 Other 32,496 23,673 1,647,691 1,106,230 Current 796,199 327,410 Non-Current 851,492 778,820 i. On March 15, 2017, in case that sets a judicial precedent, the Federal Supreme Court ( Supremo Tribunal Federal

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of inventories and written down of inventories	December 31, 2018 December 31, 2017 Finished goods 389,896 298,860 Raw material for construction process 45,397 53,213 Fuels and lubricants 6,224 4,207 Spare parts and accessories 224,005 244,256 Warehouse and others 50,768 62,525 716,290 663,061

Investments in associates (Tabl

Investments in associates (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Basis of Consolidation	Cosan’s subsidiaries are listed below: December 31, 2018 December 31, 2017 Directly owned subsidiaries Cosan Logística S.A. 72.50 % 72.53 % Cosan S.A. 60.25 % 58.21 % Interest of Cosan S.A. in its subsidiaries Moove Lubricants Limited (vi) 100.00 % 100.00 % Comgás (ii) 80.12 % 79.87 % Cosan Biomassa S.A. (i) 100.00 % 100.00 % Cosan Cayman II Limited 100.00 % 100.00 % Cosan Global Limited 100.00 % 100.00 % Cosan Investimentos e Participações S.A. 100.00 % 100.00 % Cosan Lubes Investments Limited (vi) 100.00 % 100.00 % Airport Energy Limited (vi) 100.00 % 100.00 % Airport Energy Services Limited (vi) 100.00 % 100.00 % Wessesx Petroleum Limited (vi) 100.00 % 100.00 % Stanbridge Group Limited (vi) 100.00 % 100.00 % TTA (iii) 75.00 % — Cosan Lubrificantes S.R.L (iii) 100.00 % — LubrigrupoII (iii) 100.00 % — Metrolube (iii) 100.00 % — Cosan Lubrificantes e Especialidades S.A. 100.00 % 100.00 % Cosan Luxembourg S.A. (i) 100.00 % 100.00 % Cosan Overseas Limited 100.00 % 100.00 % Cosan Paraguay S.A. 100.00 % 100.00 % Cosan US. Inc. 100.00 % 100.00 % Ilha Terminal Distribuição de Produtos Químicos 100.00 % 100.00 % Pasadena Empreendimentos e Participações S.A. (i) 100.00 % 100.00 % Zip Lube S.A. 100.00 % 100.00 % Payly Soluções de Pagamento S.A. (iv) 100.00 % — Rumo S.A. 1.71 % 1.71 % Interest of Cosan Logística in its subsidiaries Rumo S.A. 28.47 % 28.47 % Logispot Armazéns Gerais S.A. 14.52 % 14.52 % Elevações Portuárias S.A. 28.47 % 28.47 % Rumo Luxembourg Sarl 28.47 % 28.47 % Rumo Intermodal S.A. 28.47 % 28.47 % Rumo Malha Oeste S.A. 28.47 % 28.47 % Rumo Malha Paulista S.A. 28.47 % 28.47 % Rumo Malha Sul S.A. 28.47 % 28.47 % Rumo Malha Norte S.A. 28.40 % 28.33 % Boswells S.A. 28.47 % 28.47 % Brado Holding S.A. (v) — 28.47 % ALL Serviços Ltda. (v) — 28.47 % ALL Argentina S.A. 28.47 % 28.47 % Paranaguá S.A. 28.47 % 28.47 % ALL Armazéns Gerais Ltda. 28.47 % 28.47 % Portofer Ltda. 28.47 % 28.47 % Brado Logística e Participações S.A. 17.71 % 17.71 % Brado Logística S.A. 17.71 % 17.71 % ALL Mesopotâmica S.A. 20.09 % 20.09 % ALL Central S.A. 20.94 % 20.94 % Servicios de Inversión Logística Integrales S.A 28.47 % 28.47 % PGT S.A. (v) — 28.47 % i. Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiaries. Although they had a combined amount of uncovered liabilities of R$ 75,275 as of December 31, 2018, no events or conditions were identified that individually or collectively could raise significant doubts related to their ability to maintain their operational continuity. The subsidiaries have the financial support of the Company. ii. As of June 30, 2018, the Company increased its interest, in Comgás to 80.12% due to the capital increase arising from the partial use of the goodwill tax benefit, according to Ordinary / Extraordinary General Meeting of April 25, 2018, of the subsidiary Comgás. As a consequence, a loss in shareholders’ equity was recognized in the total amount of R$ 7,888. iii. Acquisition of control / Company formation in the Moove segment as described in the note 1. iv. Subsidiary established on August 1, 2018 to start the new business “e-wallet.” v. As mentioned in Note 1, the merger of Brado Holding S.A., Rumo Malha Norte Holding Ltda. and Tezza Consultoria de Negócios Ltda. (“ALL Serviços Ltda.”) by “Rumo.” In addition, the incorporation of PGT S.A. by ALL Armazéns Gerais Ltda.. vi. The United Kingdom’s withdrawal from the European Union is scheduled to become effective on March 29, 2019, but there is still uncertainty as to whether the withdrawal agreement reached with the European Union, or a variation thereof, will be approved by the United Kingdom parliament.
Summary of Information in Associates of Company and Company's Ownership	Shares issued Shares held Cosan Economic Radar II Propriedades Agrícolas S.A. 81,440,221 24,920,708 51.00 % 3.00 % Radar Propriedades Agrícolas S.A. 1,735,703 531,125 51.00 % 2.51 % Tellus Brasil Participações S.A. 120,920,492 61,359,624 50.74 % 5.00 % Usina Santa Luiza S.A. 28,553,200 9,516,782 33.33 % 33.33 % Janus Brasil Participações S.A. 207,712,545 105,461,644 50.77 % 5.00 % Novvi Limited Liability Company 1,011,000 202,200 20.00 % 20.00 % At Interest in earnings (losses) of subsidiaries Other Dividends Increase/ reduction At Tellus Brasil Participações S.A. 98,723 5,618 — (3,232 ) — 101,109 Novvi Limited Liability Company 11,756 (524 ) 2,217 — — 13,449 Janus Brasil Participações S.A. 51,426 9,142 — (4,386 ) 37,639 93,821 Radar Propriedades Agrícolas S.A 57,532 2,528 202 (678 ) — 59,584 Radar II Propriedades Agrícolas S.A 31,126 1,634 42 (566 ) — 32,236 Usina Santa Luiza S.A. 4,389 22,987 — — 1,833 29,209 Other 46,390 10,088 741 (8,108 ) — 49,111 301,342 51,473 3,202 (16,970 ) 39,472 378,519 At Interest in Other Dividends Increase/ of capital Assumption At Tellus Brasil Participações S.A. 97,002 4,972 — (3,251 ) — — 98,723 Novvi Limited Liability Company 18,838 (7,665 ) 583 — — — 11,756 Janus Brasil Participações S.A. 33,998 3,014 3,181 (1,840 ) 13,073 — 51,426 Radar Propriedades Agrícolas S.A 55,148 3,128 232 (976 ) — — 57,532 Radar II Propriedades Agrícolas S.A 30,537 1,704 46 (1,161 ) — — 31,126 Usina Santa Luiza S.A. — 8,979 — — 1,433 (6,023 ) 4,389 Other 51,424 3,030 — (9,002 ) — 938 46,390 286,947 17,162 4,042 (16,230 ) 14,506 (5,085 ) 301,342
Summary of Financial Information of Associates	Financial information of associates: December 31, 2018 December 31, 2017 Assets Liabilities Shareholders’ Profit or Assets Liabilities Shareholders’ Profit or Radar Propriedades Agrícolas S.A. 2,240,694 (302,946 ) 1,937,748 100,628 2,362,536 (63,915 ) (2,298,621 ) 125,441 Radar II Propriedades Agrícolas S.A. 829,739 (18 ) 829,721 54,509 1,026,024 (53 ) (1,025,971 ) 56,197 Novvi Limited Liability Company 81,729 (6,255 ) 75,474 11,750 42,739 (7,095 ) (35,644 ) (24,415 ) Tellus Brasil Participações Ltda 172,895 (214,712 ) (41,817 ) (34,637 ) 2,029,201 (99,135 ) (1,930,066 ) 97,044 Usina Santa Luiza S.A. 110,629 (22,993 ) (87,636 ) (74,467 ) 37,218 (24,050 ) (13,168 ) (5,625 ) Janus Brasil Participações S.A. 1,981,825 (142,347 ) 1,839,478 133,134 1,753,327 (162,531 ) (1,590,796 ) 116,357
Summary of Non-controlling Interests in Subsidiaries	Shares issued by Shares held by non-controlling Non-controlling Comgás 132,023,251 26,243,394 19.88 % Logispot Armazéns Gerais S.A. 2,040,816 1,000,000 49.00 % Rumo 1,559,015,898 1,088,431,798 69.82 % Brado Logística e Participações S.A. 12,962,963 4,897,407 37.78 % Rumo Malha Norte S.A. 1,189,412,363 5,709,179 0.48 % Cosan S.A. 407,904,353 156,000,696 38.24 % Cosan Logística 463,224,241 127,324,097 27.49 % The following table summarizes the information relating to each of the Company’s subsidiaries that has material non-controlling At Interest in Sales or Other Dividends New Business Other At Cosan S.A. 3,795,050 632,964 (448,538 ) (17,456 ) (216,702 ) (3,381 ) — 24,027 3,765,964 Cosan Logística 607,284 20,538 404 875 — (77 ) — 1,309 630,333 Comgás 850,595 250,774 12,287 (6,418 ) (118,945 ) (1,280 ) — 345 987,358 Rumo 5,732,763 197,616 — 7,999 (2,742 ) — — (6,485 ) 5,929,151 Logispot Armazéns Agrícolas S.A. 34,588 90 — — (22 ) — — — 34,656 Other 376 5,750 — (795 ) (5,039 ) — 7,199 — 7,491 11,020,656 1,107,732 (435,847 ) (15,795 ) (343,450 ) (4,738 ) 7,199 19,196 11,354,953 At Interest in Sales or Other Dividends Capital Other At Cosan S.A. 3,343,719 499,455 148,465 66,612 (274,177 ) — 10,976 3,795,050 Cosan Logística 424,784 (21,840 ) (6,026 ) 124 — 209,786 456 607,284 Comgás 1,826,733 195,206 (753,019 ) (3,130 ) (428,603 ) — 13,408 850,595 Rumo 4,105,962 (182,997 ) (33,281 ) 999 (5,049 ) 1,843,176 3,953 5,732,763 Logispot Armazéns Agrícolas S.A. 36,088 (1,500 ) — — — — — 34,588 Other — 6,952 — — (19,395 ) — 12,819 376 9,737,286 495,276 (643,861 ) 64,605 (727,224 ) 2,052,962 41,612 11,020,656
Summary of Financial Statements	Summarized statement of financial position: Comgás Cosan S.A. Cosan Logística Rumo December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 December 31, 2018 December 31, 2017 Current Assets 3,223,524 3,292,492 2,076,250 2,439,746 7,147 7,112 297,823 581,296 Liabilities (1,915,211 ) (3,126,675 ) (927,622 ) (1,074,408 ) (1,806 ) (3,625 ) (365,275 ) (585,226 ) Net current assets 1,308,313 165,817 1,148,628 1,365,338 5,341 3,487 (67,452 ) (3,930 ) Non-current Assets 8,836,357 9,104,142 16,190,848 14,154,927 2,286,503 2,207,520 10,928,252 10,239,474 Liabilities (4,981,805 ) (4,730,870 ) (7,410,761 ) (6,073,595 ) — — (2,832,600 ) (2,484,084 ) Net non-current 3,854,552 4,373,272 8,780,087 8,081,332 2,286,503 2,207,520 8,095,652 7,755,390 Equity 5,162,865 4,539,089 9,928,715 9,446,670 2,291,844 2,211,007 8,028,200 7,751,460 Summarized statement of profit or loss and other comprehensive income: Cosan S.A. Cosan Logística December 31, 2018 December 31, 2017 December 31, 2016 December 31, 2018 December 31, 2017 December 31, 2016 Profit before taxes 1,662,663 1,606,191 754,717 74,643 (78,218 ) (206,412 ) Income tax expenses (10,342 ) (290,867 ) 357,425 — (1,297 ) (282 ) Profit (loss) from discontinued operation — — (76,057 ) — — — Profit for the year 1,652,321 1,315,324 1,036,085 74,643 (79,515 ) (206,694 ) Other comprehensive income (loss) (40,348 ) 179,645 (111,232 ) 3,194 394 1,276 Total comprehensive income 1,611,973 1,494,969 924,853 77,837 (79,121 ) (205,418 ) Comprehensive income attributable to non-controlling 616,490 622,254 348,764 21,395 (21,707 ) (56,515 ) Dividends paid (446,295 ) (376,679 ) (866,834 ) — — — Comgás Rumo December 31, 2018 December 31, 2017 December 31, 2016 December 31, 2018 December 31, 2017 December 31, 2016 Net sales 6,840,011 5,537,857 5,657,246 645,088 734,840 40,759 Profit before taxes 1,799,963 795,629 1,312,517 285,887 (293,290 ) (1,137,856 ) Income tax expenses (540,995 ) (235,972 ) (411,418 ) (21,530 ) 32,483 74,626 Profit for the year 1,258,968 559,657 901,099 264,357 (260,807 ) (1,063,230 ) Other comprehensive income (loss) (32,300 ) (15,585 ) (56,012 ) 11,182 1,383 4,746 Total comprehensive income 1,226,668 544,072 845,087 275,539 (259,424 ) (1,058,484 ) Comprehensive income attributable to non-controlling 243,835 109,501 315,555 192,368 (185,566 ) (758,192 ) Dividends paid 756,767 1,121,407 (1,369,456 ) — — — Summarized statements of cash flows: Cosan S.A. Cosan Logística December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 1,114,880 98,643 (415,565 ) (2,688 ) (3,481 ) (3,992 ) Net cash generated by (used in) investing activities 1,097,236 1,126,170 2,032,424 382 (748,482 ) (757,768 ) Net cash provided by (used in) financing activities (1,428,044 ) (2,147,738 ) (1,280,978 ) 2,584 753,853 587,915 Increase (decrease) in cash and cash equivalents 784,072 (922,925 ) 335,881 278 1,890 (173,845 ) Cash and cash equivalents at the beginning of year 144,005 1,066,930 731,049 1,905 15 173,860 Effect of exchange rate fluctuations on cash held — — — — — — Cash and cash equivalents at the end of year 928,077 144,005 1,066,930 2,183 1,905 15 Comgás Rumo December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 1,573,171 1,637,103 2,087,724 166,085 (529,337 ) 558,205 Net cash generated by (used in) investing activities (1,121,605 ) (634,776 ) (637,013 ) 32,164 (1,434,807 ) (761,601 ) Net cash provided by (used in) financing activities (1,576,470 ) (1,383,142 ) (1,310,018 ) (198,584 ) 1,962,035 202,912 Increase (decrease) in cash and cash equivalents (1,124,904 ) (380,815 ) 140,693 (335 ) (2,109 ) (484 ) Cash and cash equivalents at the beginning of year 1,727,520 2,108,336 1,967,643 930 3,039 3,523 Effect of exchange rate fluctuations on cash held — — — — — — Cash and cash equivalents at the end of year 602,616 1,727,521 2,108,336 595 930 3,039

Investments in joint ventures (

Investments in joint ventures (Tables)	12 Months Ended
	Dec. 31, 2018
Investments accounted for using equity method [abstract]
Summary of Changes to Investments in Joint Ventures	Changes to investments in joint ventures were as follows: Raízen Raízen Total Shares issued by the joint venture 1,661,418,472 7,243,283,198 Shares held by Cosan 830,709,236 3,621,641,599 Cosan ownership interest 50 % 50 % At January 1, 2017 3,190,821 5,315,574 8,506,395 Interest in earnings of joint ventures 694,015 291,075 985,090 Other comprehensive (losses) income (5,349 ) 209,412 204,063 Interest on capital (42,000 ) — (42,000 ) Dividends (651,500 ) (554,249 ) (1,205,749 ) At December 31, 2017 3,185,987 5,261,812 8,447,799 Interest in earnings of joint ventures 693,226 253,056 946,282 Other comprehensive (losses) income 8,358 (54,881 ) (46,523 ) Interest on capital (88,200 ) — (88,200 ) Changes in the accounting polices adopted by the Company (1,258 ) (82 ) (1,340 ) Dividends (693,500 ) (486,611 ) (1,180,111 ) At December 31, 2018 3,104,613 4,973,294 8,077,907

Property, plant and equipment_2

Property, plant and equipment, intangible assets and goodwill (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Depreciation on Straight-line Basis Over the Estimated Useful life of Assets	Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows: Buildings and improvements 4% to 5% Machinery, equipment and facilities 8% to 11% Airplanes, vessels and vehicles 10% to 20% Railcars 2.9% to 6% Locomotives 3.33% to 8% Permanent railways 4% Furniture and fixtures 10% to 15% Computer equipment 20%
Schedule of Property Plant and Equipment	Consolidated Land, Machinery, Railcars and (ii) Permanent (i) Construction Other Total Cost At January 1, 2017 1,043,437 716,310 5,270,469 4,474,856 708,580 326,361 12,540,013 Additions 38 5,911 14,835 3,729 2,171,507 1,296 2,197,316 Business combinations (iii) — 2,867 — — — 17,736 20,603 Disposals (2,239 ) (106,088 ) (125,206 ) (3,695 ) 25,350 (10,066 ) (221,944 ) Transfers 28,859 255,398 935,497 661,226 (1,919,335 ) 5,249 (33,106 ) At December 31, 2017 1,070,095 874,398 6,095,595 5,136,116 986,102 340,576 14,502,882 Additions 565 8,702 42,031 — 2,181,586 9,662 2,242,546 Business combinations (iii) — — — — — 5,699 5,699 Disposals (4,183 ) (25,421 ) (189,143 ) — (1,538 ) (43,155 ) (263,440 ) Transfers 155,699 173,251 560,265 991,023 (2,114,281 ) 78,624 (155,419 ) Effect of exchange rate fluctuations 21,251 14,640 — — 2,259 9,361 47,511 At December 31, 2018 1,243,427 1,045,570 6,508,748 6,127,139 1,054,128 400,767 16,379,779 Depreciation At January 1, 2017 (255,893 ) (287,745 ) (742,297 ) (542,228 ) — 14,598 (1,813,565 ) Additions (41,343 ) (135,580 ) (643,683 ) (395,677 ) — (16,700 ) (1,232,983 ) Disposals 234 93,592 99,753 749 — 5,066 199,394 Transfers (497 ) (14,413 ) 40,576 (12,621 ) — 12,802 25,847 At December 31, 2017 (297,499 ) (344,146 ) (1,245,651 ) (949,777 ) — 15,766 (2,821,307 ) Additions (52,925 ) (116,002 ) (655,745 ) (467,634 ) — (28,423 ) (1,320,729 ) Disposals 3,518 25,054 186,557 — — 37,458 252,587 Transfers (1,058 ) 2,609 4,933 33,343 — (20,905 ) 18,922 Impairment — — (33,808 ) (22,896 ) (10,842 ) (4,186 ) (71,732 ) Effect of exchange rate fluctuations (3,197 ) (10,724 ) — — — (5,777 ) (19,698 ) At December 31, 2018 (351,161 ) (443,209 ) (1,743,714 ) (1,406,964 ) (10,842 ) (6,067 ) (3,961,957 ) At December 31, 2017 772,596 530,252 4,849,944 4,186,339 986,102 356,342 11,681,575 At December 31, 2018 892,266 602,361 4,765,034 4,720,175 1,043,286 394,700 12,417,822 i. Leasehold improvements and finance leases included. ii. On December 31, 2018, wagons and locomotives in the amount of R$ 745,203 (R$ 743,203 on December 31, 2017) were placed on bail to guarantee bank loans (Note 5.5). iii. Property, plant and equipment acquired on the acquisition of the full control of the companies as detailed in Note 1.
Summary Intangible Assets and Goodwill	Consolidated Goodwill Concession Operating Trademarks Customer Other Total Cost At January 1, 2017 715,259 16,912,506 435,624 252,474 946,824 376,669 19,639,356 Additions — 361,946 — — 65,813 47,433 475,192 Business combinations (i) 136,626 — — — — (4,221 ) 132,405 Disposals — (182,339 ) — — (11,554 ) (2,232 ) (196,125 ) Transfers — 341,154 — — (11,696 ) 9,299 338,757 At December 31, 2017 851,885 17,433,267 435,624 252,474 989,387 426,948 20,389,585 Additions — 412,053 — — 77,931 76,642 566,626 Business combinations (i) (6,878 ) — — — 136,626 32,936 162,684 Disposals — (131,263 ) — (228,270 ) (402,266 ) (66,808 ) (828,607 ) Transfers — 14,102 — — (74,632 ) 11,049 (49,481 ) Transfer - contract assets - in progress — 435,477 — — — — 435,477 Adoption of IFRS 15 (Note 3.3) — (653,332 ) — — — — (653,332 ) Effect of exchange rate fluctuations 38,227 — — 13,673 15,817 11,002 78,719 At December 31, 2018 883,234 17,510,304 435,624 37,877 742,863 491,769 20,101,671 Depreciation At January 1, 2017 — (1,319,980 ) (200,876 ) (182,616 ) (668,695 ) (157,750 ) (2,529,917 ) Additions — (490,025 ) (11,740 ) (22,827 ) (127,584 ) (52,266 ) (704,442 ) Disposals — 143,331 — — 8,132 4,218 155,681 Transfers — (337,983 ) — — 721 (35 ) (337,297 ) At December 31, 2017 — (2,004,657 ) (212,616 ) (205,443 ) (787,426 ) (205,833 ) (3,415,975 ) Additions — (472,939 ) (11,740 ) (22,827 ) (105,773 ) (62,285 ) (675,564 ) Disposals — 94,133 — 228,270 400,679 65,971 789,053 Transfers — (360 ) — — 179,636 397 179,673 Impairment — — — — — (750 ) (750 ) Effect of exchange rate fluctuations — — — — (1,735 ) (3,837 ) (5,572 ) At December 31, 2018 — (2,383,823 ) (224,356 ) — (314,619 ) (206,337 ) (3,129,135 ) At December 31, 2017 851,885 15,428,610 223,008 47,031 201,961 221,115 16,973,610 At December 31, 2018 883,234 15,126,481 211,268 37,877 428,244 285,432 16,972,536 (i) The goodwill of the acquisitions, according to Note 1, is composed by: a) Stanbridge from R$ 31,726; b) TTA from R$ 23,618; c) LubrigrupoII from R$ 6,856; and d) Metrolube from R$ 67,548. Additionally, goodwill from the acquisition of Stanbridge (preliminarily allocated at the acquisition date in November 2017) was allocated to Customer relationships in 2018, in the amount of R$ 136,626.
Summary Intangible Assets (Excluding Goodwill)	Intangible assets (excluding goodwill) Annual rate of December 31, December 31, Comgás (i) Concession term 8,225,270 8,197,514 Concession rights—Rumo (ii) Concession term 7,119,068 7,231,096 15,344,338 15,428,610 Operating license for port terminal (iii) 4.00% 211,268 223,008 Trademarks: Mobil 10.00% — 22,827 Comma — 37,877 24,204 37,877 47,031 Customers relationship: Comgás 20.00% 149,890 174,459 Moove 6.00% 278,354 27,502 428,244 201,961 Other Software license 20.00% 168,892 167,520 Other 116,538 53,595 285,430 221,115 Total 16,307,157 16,121,725 (i) Refers to the intangible asset for the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprised of: (i) the concession rights recognized in the business combination and (ii) concession assets; (ii) Refers to the concession right agreement of Rumo Malha Norte S.A., which will be amortized until the end of the concession in 2079; (iii) Port operating license and customer relationships of Rumo, from the business combinations.
Summary of Combined Carrying Amounts of Goodwill Allocated to Cash Generating Units	The combined carrying amounts of goodwill allocated to each cash-generating unit are as follows: December 31, December 31, Moove cash generating unit 782,740 751,391 Cosan cash-generating unit other business 43 43 Total goodwill 782,783 751,434

Concessions payable (Tables)

Concessions payable (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Concessions Payable	December 31, 2018 December 31, Leases Concessions Total Total Payables Rumo Malha Sul 31,546 29,215 60,761 65,550 Rumo Malha Paulista 26,316 19,576 45,892 48,139 57,862 48,791 106,653 113,689 Court discussion Rumo Malha Paulista 1,695,770 — 1,695,770 1,535,470 Rumo Malha Oeste 1,324,853 81,292 1,406,145 1,284,175 3,020,623 81,292 3,101,915 2,819,645 Total 3,078,485 130,083 3,208,568 2,933,334 Current 28,797 27,413 Non-current 3,179,771 2,905,921
Summary of Judicial Deposits	Judicial deposits at December 31, 2018 concerning the above claims totaled: December 31, 2018 December 31, 2017 Rumo Paulista 119,806 119,806 Rumo Oeste 20,690 20,690 140,496 140,496
Summary of Regulatory Assets (Liabilities)	Regulatory assets (liabilities): December 31, December 31, Cost of gas to be recovered/(transferred) 504,175 (174,090 ) Credits of taxes to be recovered/(transferred) (252,816 ) (46,807 ) 251,359 (220,897 ) Expense not recognized in the statement of income before income tax and social contribution 472,256 193,114 Regulatory assets (liabilities) 672,810 243,722 Regulatory assets (liabilities) tax (127,815 ) (12,222 ) 544,995 231,500 Adjustment 3,713 (26,119 ) Extemporaneous credits (76,452 ) (12,267 ) 472,256 193,114

Other taxes payable (Tables)

Other taxes payable (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Other Tax Payable	December 31, 2018 December 31, 2017 Tax amnesty and refinancing program—REFIS 216,984 229,745 ICMS—State VAT 96,793 121,550 COFINS—Revenue tax 47,017 146,641 PIS—Revenue tax 7,654 31,563 ISS—Service tax 4,666 7,697 IOF—Financial tax 1,318 4,494 INSS—Social security 7,337 36,601 Other 18,417 2,224 400,186 580,515 Current 245,587 418,878 Non-Current 154,599 161,637
Summary of Amounts Due on Non-Current Liabilities and Maturity Schedule	The amounts due on non-current Consolidated December 31, 2018 December 31, 2017 13 to 24 months 14,658 19,748 25 to 36 months 11,532 16,038 37 to 48 months 11,214 11,204 49 to 60 months 11,214 11,021 61 to 72 months 11,175 11,021 73 to 84 months 8,301 10,580 85 to 96 months 8,301 8,377 Thereafter 78,204 73,648 154,599 161,637

Income tax and social contrib_2

Income tax and social contribution (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Schedule of Reconciliation of Income and Social Contribution Tax Expenses	a) Reconciliation of income and social contribution tax expenses Consolidated December 31, 2018 December 31, 2017 December 31, 2016 Profit before taxes 2,843,667 1,474,652 555,987 Income tax and social contribution nominal rate (34%) (966,847 ) (501,382 ) (189,036 ) Adjustments to determine the effective rate Interest in earnings of investees (non-taxable 339,237 340,766 532,335 Differences in tax rates on earnings / losses of overseas companies (12,423 ) (89,070 ) (150,233 ) Granted income tax incentive 48,541 74,416 10,098 Share-based payment transactions (1,363 ) (4,022 ) (3,950 ) Interest on shareholders’ equity (19,777 ) (21,495 ) (45,573 ) Non-deductible (14,405 ) (52,226 ) (28,103 ) Tax losses not recorded (i) (143,999 ) (177,824 ) (185,089 ) Goodwill amortization effect 1,853 1,853 1,853 Tax effects of discounts granted—PERT 218 (4,438 ) — Tax loss carryforwards from previous years recorded — (3,554 ) — Other 8,478 8,621 (.4,004 ) Income tax and social contribution benefit (expense)—current and deferred (760,487 ) (428,355 ) (61,702 ) Effective rate—% 26.74 29.05 11.10 (i) Refers mainly to tax losses not recorded in subsidiaries of Rumo which under current conditions do not attend the requirements of future taxable profits that justify the recognition of the deferred tax assets. In accordance with Brazilian Federal Taxes rules those losses do not expire.
Summary of Deferred Income Tax Assets and Liabilities	b) Deferred income tax assets and liabilities The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities are presented below: Consolidated December 31, 2018 December 31, 2017 Assets credit of: Income tax loss carry forwards 2,190,068 2,112,707 Social contribution tax loss carry forwards 801,866 772,304 Temporary differences Foreign exchange—Loans and borrowings 789,220 548,568 Legal proceedings provision 396,577 365,997 Tax deductible goodwill — 56,276 Impairment provision 241,083 250,236 Provisions for employee benefits 175,178 153,434 Allowance for doubtful accounts 30,327 25,991 Regulatory asset (liability) 59,597 65,318 Impairment of tax credit 74,900 61,324 Share-based payment transactions 5,246 1,602 Profit sharing 51,601 40,195 Interest on preferred shareholders payable in subsidiaries 155,562 218,599 Property, plant and equipment—useful life review 277,925 160,490 Contractual dispute — 86,482 Other 276,095 316,176 Deferred taxes—Assets 5,525,245 5,235,699 (-) Deferred taxes assets not recognized (i) (2,104,742 ) (1,961,325 ) Liabilities credit of: Temporary differences Business combination—property, plant and equipment 63,574 110,149 Tax deductible goodwill (389,679 ) (351,262 ) Lease (228,055 ) (277,091 ) Concession contract (6,745 ) (8,681 ) Unrealized gains on derivatives instruments (ii) (664,841 ) (115,503 ) Fair value option in loans 57,298 23,855 Income on formation of joint ventures (1,135,036 ) (1,135,036 ) Business combination—Intangible asset (3,725,546 ) (3,741,522 ) Other 56,201 (45,513 ) Total (5,972,829 ) (5,540,604 ) Total of deferred taxes recorded (2,552,326 ) (2,266,230 ) Deferred income tax—Assets 1,540,693 1,636,080 Deferred income tax—Liabilities (4,093,019 ) (3,902,310 ) (i) Refers mainly to tax losses and temporary differences, in the amount of R$ 1,395,713 and R$ 680,723, respectively, of Rumo Malha Sul and Rumo Malha Oeste that under current conditions do not have predictability of generating taxable income to justify the accounting of assets referred to income tax and social contribution. (ii) The subsidiary Comgás changed the regime for the taxation of foreign exchange variation of the loans and financing from cash basis to accrual accounting for fiscal year 2018, therefore the deferred taxes on gains of income not realized with derivatives, started to be presented as deferred tax liability. Previously they were offset by the losses of the exchange variation of loans and financing.
Summary of Changes in Deferred Tax	c) Changes in deferred tax Consolidated At January 1, 2017 (2,060,563 ) Recorded through income (426,341 ) Property, plant and equipment—useful life review 132,503 Other comprehensive income 8,201 Tax loss carryforwards used to settle other tax installments 3,555 Tax loss carryforwards over change of shareholding interest in subsidiary 60,583 Other (i) 15,832 At December 31, 2017 (2,266,230 ) Recorded through income (295,620 ) Other comprehensive income 27,977 Tax loss carryforwards used to settle other tax installments (2,114 ) Business combination (24,164 ) Other (i) 7,825 At December 31, 2018 (2,552,326 ) (i) Exchange variation effect due to the conversion of offshore investments.

Provision for legal proceedin_2

Provision for legal proceedings (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Contingent Liabilities	Provision for legal Judicial deposit December 31, December 31, December 31, December 31, Tax 534,131 501,247 460,484 371,703 Civil, environmental and regulatory 362,725 375,561 199,526 196,026 Labor 466,312 471,349 218,797 198,378 1,363,168 1,348,157 878,807 766,107
Summary Changes in Provision for Legal Procedings	Changes in provision for legal proceedings: Tax Civil, Labor Total At January 1, 2017 479,532 344,048 444,984 1,268,564 Provisions 15,821 77,535 140,445 233,801 Settlement / Write-offs (14,047 ) (45,305 ) (148,204 ) (207,556 ) Monetary variation (i) 19,941 (717 ) 34,124 53,348 At December 31, 2017 501,247 375,561 471,349 1,348,157 Provisions 20,325 48,660 97,427 166,412 Settlement / Write-offs (22,024 ) (76,083 ) (134,336 ) (232,443 ) Transfers 7,178 (7,178 ) — — Monetary variation (i) 27,405 21,765 31,872 81,042 At December 31, 2018 534,131 362,725 466,312 1,363,168 (i) Includes interest reversal.
Summary of Principal Tax Proceedings for Which Risk of Loss is Probable	The principal tax proceedings for which the risk of loss is probable are described below: December 31, December 31, Compensation with FINSOCIAL (i) 286,929 280,158 INSS—Social security (ii) 80,134 65,149 State VAT—ICMS credit (iii) 72,941 99,423 IPI—Excise tax credit—NT 28,931 678 Federal income taxs 1,589 1,521 PIS and COFINS 171 2,051 Other 63,436 52,267 534,131 501,247 (i) During the period from October 2003 to November 2006, the Company, through its subsidiary CLE, offset the FINSOCIAL tax against several other federal taxes, based on a final court decision in September 2003 following a decision that challenged the constitutionality of the FINSOCIAL. The offsetting of these taxes remains under discussion at the administrative level. No judicial deposits were made. (ii) The amounts that have been provisioned are mainly related to social security contributions levied on company´s earnings, pursuant to Article 22-A (iii) The amounts that have been provisioned refer to tax assessments by the tax authorities related to several types of ICMS credits. Amongst them: (a) assessment notice related to ICMS payments for the purchase of raw materials which are considered for “use and consumption”, therefore, not eligible for compensation; (b) assessment, as sole obligor, for withholding of ICMS on tolling agreement from an agricultural partnership with Central Paulista Ltda. Açúcar e Álcool; and (c) assessment notice related to the ICMS offset arising from the fact that the forward presumed profit is bigger than the consummated profit, under tributary substitution regime.
Summary of Principal Proceedings for Which Deem Risk of Loss as Possible	Possible losses The December 31, December 31, Civil 3,258,113 2,865,572 Labor 990,913 1,061,910 Regulatory 699,301 606,133 Environmental 460,911 378,462 5,409,238 4,912,077 Tax: December 31, December 31, Federal income taxes (i) 3,372,743 2,766,174 ICMS—State VAT (ii) 2,684,248 2,652,709 PIS and COFINS—Revenue taxes (iii) 1,408,519 838,343 IRRF—Withholding tax (iv) 982,134 914,545 Goodwill Rumo (v) 529,788 512,120 IPI—Excise tax credit—NT (vi) 490,500 523,121 Penalties related to tax positions (vii) 449,039 429,249 MP 470—Tax installments (viii) 297,902 290,389 Foreign financial operation (ix) 290,220 280,414 INSS—Social security and other (x) 260,712 556,252 Compensation with IPI—IN 67/98 (xi) 134,642 132,270 Stock option (xii) 67,991 65,776 Financial transactions tax on loan 52,585 51,330 Compensation credit award 43,121 41,350 Social security contributions 4,121 45,985 Other 417,598 902,698 11,485,863 11,002,725 (i) The Company, and its controlled companies, received assessment notices based on the following: a) Tax benefits that arose from the deduction of goodwill amortization; b) Exchange variation and interest incurred as the tax authorities understand that the corporate transactions carried out were intended to postpone the settlement of debt contracted abroad through the issuance of Perpetual Bonds, in order to reduce Positive result of exchange variation; c) The subsidiary Comgás was known of the no recognition of the offsetting procedures made in 2015, using income taxes credits (“IRPJ”); d) Isolated fine of 50%, resulting from non-homologation e) Tax assessments that require IRPJ and social contributions (“CSLL”) related to: (i) Malha Norte Goodwill: Tax assessment notices drawn up for the collection of IRPJ and CSLL, cumulated with interest for late payment and fines and isolated. In the opinion of the Federal Revenue, Rumo Malha Norte would have unduly amortized the goodwill calculated on the acquisition of Brasil Ferrovias S/A and Novoeste Brasil S/A.; (ii) GIF, TPG and Teaçu: tax assessment notices issued for the collection of IRPJ and CSLL, plus a fine and default interest, as well as an isolated fine, for the following reasons: Deduction of the actual profit and the CSLL tax base from the amount corresponding to the amortization in acquisition of interest in Teaçu Armazéns Gerais S/A; Deduction, of the actual profit and the basis of calculation of CSLL, of the amount corresponding to the amortization of the goodwill paid by the companies TPG Participações S.A. and GIF LOG Participações S.A in the acquisition of shares issued by Rumo Logística S/A; and (iii) Labor provisions: In 2009, under the assumption that the Company would have excluded from the calculation of the actual profit and the adjusted basis of calculation of CSLL labor provisions. According to the tax authorities, the write-off (ii) In summary, these demands relate basically: • Tax assessments issued against the Company for unpaid ICMS and non-compliance • ICMS levied on the remittances for the export of crystallized sugar, which the Company understands are tax exempt. However, the tax authorities classify crystallized sugar as a semi-finished product, which is therefore subject to ICMS; • ICMS withholding rate differences on the sale or purchase the goods, which after the operation, had their tax registrations cancelled; • Disallowance of ICMS tax credits on the sale of diesel fuel to customers engaged in the agro industrial business; • ICMS payments on inventory differences arising from erroneous calculations by the State Tax Administration; • ICMS related to the tax war caused by tax benefits granted composed by all States representatives; • The subsidiary CLE has been discussing the state fund of fiscal equilibrium ( Fundo Estadual de Equilíbrio Fiscal • ICMS exemption in the transportation of goods for exportation; • Assessment from State Tax Administration of São Paulo on the grounds that the Company was not authorized to operate as a general warehouse in that state. At the time of the release of the state registration, the tax authorities allowed the Company’s activities, including issuance of invoices. • Tax assessment notice issued by the São Paulo State Treasury Department, against Rumo Malha Paulista, covering the period from February 2011 to July 2015, with the indication of infractions for alleged lack of payment of ICMS on railroad services for export and ICMS credits accrual considered undue. (iii) Refers mainly to the reversal of PIS and COFINS credits, provided by Laws 10,637/2002 and 10,833/2003, respectively. Those reversals arise from a differing interpretation of the laws by the tax authorities in relation to raw materials. These discussions are still at the administrative level. Tax authorities assessed the Rumo Malha Paulista for non-taxation (iv) The subsidiary CLE received an assessment notice related to the withholding income tax on an alleged capital gain arising from the acquisition of assets of foreign companies. The subsidiary Comgás received an assessment notice related to the withholding income tax on an alleged capital gain of a former shareholder due to contractual arrangements. Rumo Malha Paulista had part of its IRPJ credit balance glossed based on the argument that the Company would not be entitled to IRRF compensation on swap transactions. (v) Tax assessment issued by the Brazilian Tax Authority in 2011 and 2013 against Rumo S.A. concerning: (a) amortization expense disallowance based on future profitability, as well as financial expenses; and (b) non-taxation (vi) Legal demands related to the SRF Normative Instruction no. 67/98 that allowed for the refunding of IPI tax payments for sales of refined sugar from January 14, 1992 through November 16, 1997 and fiscal requirement, at the exit of lubricating grease, of product immune to the collection of IPI, because it is derived from petroleum. (vii) The Company was assessed due to the disregard of the tax benefits of REPORTO (PIS and COFINS suspension), on the grounds that the locomotives and freight cars purchased in 2010 were used outside the limits area of the port. Therefore, the Company was assessed to pay PIS and COFINS, as well as an isolated fine corresponding to 50% of the value of acquired assets. (viii) The Tax Authority partially rejected the Company requests for payment of its federal tax debts, pursuant to provisional measure n. 470 (MP 470), on the ground that the tax loss offered is not sufficient to settle the respective debts. The likelihood of loss is considered as possible since the results are indicated existed and are available for such use. (ix) Tax assessment notices issued requiring additional income tax, social contribution, PIS and COFINS, for the calendar years 2005 to 2008 as a result of the following alleged violations: (a) improper exclusion of financial costs arising from loans with foreign financial institutions from the corporate income tax and social contribution calculation basis, (b) improper exclusion of financial income from securities issued by the Government of Austria and the Government of Spain from the corporate income tax and social contribution calculation basis (c) no inclusion, in the corporate income tax and social contribution calculation basis, of gains earned in swap operations, and non-taxation A favorable decision in the Administrative Tax Appeals Council ( Conselho Administrativo de Recursos Fiscais (x) The legal proceeding related to INSS payment involve the following: (a) the legality and constitutionality questioning Normative Instruction MPS/SRP Nº 03/2005, which restricted the constitutional immunity over social contributions on export revenues through direct sales, consistent with the manner exports made via trading companies are now taxed; (b) assessment of SENAR (Rural apprenticeship scheme) social contribution on direct and indirect exports, in which the tax authorities disregard the right to constitutional immunity; and (c) requirement of social security contribution on stock purchase through stock option plans. (xi) SRF Normative Instruction no. 67/98 allowed for the refunding of IPI tax payments for sales of refined sugar from January 14, 1992 through November 16, 1997. Consequently, the Company applied for the offsetting of amounts paid during the periods against other tax liabilities. However, the tax authorities denied its application for both the reimbursement and offsetting of these amounts. The Company has challenged this ruling in an administrative proceeding. The subsidiary CLE has requirement of IPI, at restricting the constitutional immunity, because the lubricating oil is derived from petroleum. (xii) Tax assessments issued against the Rumo for the collection of social security contributions (20% on the amount paid) of amounts related to the Stock Option Plan granted to employees, managers and third parties. The main reason for the assessment is the alleged remunerative nature.

Shareholders' equity (Tables)

Shareholders' equity (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Share Capital	At December 31, 2018, Cosan Limited’s share capital is composed of the following: Class A % Class B1 % Shareholders—Common shares Controlling group 19,514,418 11.20 96,332,044 100.00 Renaissance Technologies LLC 6,288,299 3.60 — — M&G Investment Management Limited 5,651,331 3.20 — — Eastspring Investments (Singapore) Limited 3,963,068 2.30 — — Free Float 112,926,552 64.80 — — Total shares outstanding 148,343,668 85.10 96,332,044 100.00 Treasury shares 26,011,673 14.90 — — Total 174,355,341 100.00 96,332,044 100.00
Summary of Other Comprehensive (Loss) Income	d) Other comprehensive (loss) income December 31, Comprehensive December 31, Foreign currency translation effect (372,343 ) (161,574 ) (533,917 ) Gain on cash flow hedge in joint ventures and subsidiaries 14,610 6,883 21,493 Actuarial loss on defined benefit plan (44,937 ) (54,309 ) (99,246 ) Financial instruments with subsidiaries 15,000 — 15,000 Change in fair values of financial assets 841 244 1,085 Total (386,829 ) (208,756 ) (595,585 ) Attributable to: Owners of the Company (394,212 ) (192,961 ) (587,173 ) Non-controlling 7,383 (15,795 ) (8,412 ) December 31, Comprehensive December 31, Foreign currency translation effect (322,258 ) (50,085 ) (372,343 ) (Loss) gain on cash flow hedge in joint ventures and subsidiaries (190,001 ) 204,611 14,610 Actuarial loss on defined benefit plan (29,017 ) (15,920 ) (44,937 ) Financial instruments with subsidiaries 6,000 9,000 15,000 Change in fair values of financial assets (2,618 ) 3,459 841 Total (537,894 ) 151,065 (386,829 ) Attributable to: Owners of the Company (480,454 ) 86,242 (394,212 ) Non-controlling (57,440 ) 64,823 7,383

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Calculation of Earnings per Share	The following table sets forth the calculation of earnings per share (in thousands of Brazilian Reais, except per share amounts): December 31, December 31, December 31, Profit attributable from continued operation to ordinary equity holders for basic earnings 975,448 551,021 325,132 Loss attributable from discontinued operation to ordinary equity holders for basic earnings — — (47,328 ) Effect of dilution: Dilutive effect of subsidiary’s stock option plan (2,882 ) (1,352 ) (3,096 ) Dilutive effect of subsidiary’s stock option plan—discontinued operation — — 200 Dilutive effect of put option — — (15,601 ) Profit from continued operation attributable to ordinary equity holders adjusted for the effect of dilution 972,566 549,669 306,435 Loss from discontinued operation attributable to ordinary equity holders adjusted for the effect of dilution — — (47,128 ) Basic number of shares outstanding—In thousands of shares 244,065 262,999 264,691 Effect of dilution: Dilutive effect of stock option plan 10,061 5,553 — Diluted number of shares outstanding—In thousands of shares 254,126 268,552 264,691 Basic earnings (loss) per share from: Continuing operations R$ 3.997 R$ 2.095 R$ 1.2283 Discontinuing operations R$ 0.000 R$ 0.000 (R$ 0.1788 ) R$ 3.997 R$ 2.095 R$ 1.050 Diluted earnings (loss) per share from: Continuing operations R$ 3.827 R$ 2.047 R$ 1.1577 Discontinuing operations R$ 0.000 R$ 0.000 (R$ 0.1780 ) R$ 3.8271 R$ 2.0468 R$ 0.9797

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Analysis of Revenue from Continuing Operations	The following is an analysis of the Company’s revenue for the year from continuing operations: December 31, 2018 December 31, 2017 December 31, 2016 Gross revenue from sales of products and services 19,618,525 15,835,343 14,673,819 Construction revenue 415,753 351,193 339,025 Indirect taxes and deductions (3,190,345 ) (2,604,073 ) (2,494,705 ) Net sales 16,843,933 13,582,463 12,518,139
Revenue Disaggregated by Products and Service Lines and Timing of Revenue Recognition	In the following table, revenue is disaggregated by products and service lines and timing of revenue recognition: December 31, 2018 December 31, 2017 December 31, 2016 At a point in time Comgás—Gas distribution 6,363,614 5,118,087 5,211,082 Moove—Lubricants and basic oil 3,414,536 2,097,450 1,861,991 Other 69,808 72,018 108,012 9,847,958 7,287,555 7,181,085 Over time Logistic—Transportation 5,715,450 4,993,849 3,960,800 Logistic—Port Elevation 303,800 330,800 308,300 Comgás—Construction revenue 415,753 351,193 339,025 Other services 601,099 653,771 767,138 7,036,102 6,329,613 5,375,263 Elimination (40,127 ) (34,705 ) (38,209 ) Total of net sales 16,843,933 13,582,463 12,518,139

Costs and expenses by nature (T

Costs and expenses by nature (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Expenses by Nature/Purpose	The expenses are presented in the statement of profit and loss by function. The reconciliation of income by nature/purpose are as follows: December 31, 2018 December 31, 2017 December 31, 2016 Raw materials and consumables used (7,245,378 ) (4,757,593 ) (4,320,833 ) Construction cost (415,753 ) (351,193 ) (339,025 ) Employee benefit expense (2,006,400 ) (1,985,230 ) (1,934,690 ) Selling expenses (30,139 ) (82,941 ) (72,683 ) Transportation expenses (1,674,771 ) (1,533,050 ) (1,394,544 ) Leases and concessions expenses (212,081 ) (193,252 ) (193,637 ) Leases expenses (14,157 ) (15,234 ) (38,977 ) Depreciation and amortization (1,972,136 ) (1,889,525 ) (1,697,983 ) Other (554,421 ) (428,145 ) (363,394 ) (14,125,236 ) (11,236,163 ) (10,355,766 ) Cost of sales (12,119,917 ) (9,232,210 ) (8,317,490 ) Selling (1,023,485 ) (1,068,663 ) (1,037,542 ) General and administrative (981,834 ) (935,290 ) (1,000,734 ) (14,125,236 ) (11,236,163 ) (10,355,766 )

Other income (expenses), net (T

Other income (expenses), net (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Details of Other Expense Income Net	December 31, 2018 December 31, 2017 December 31, 2016 Gain on judicial dispute (i) 726,000 — — Tax extemporary credits (ii) 199,027 — — Revenue from sale of scrap 45,952 41,040 — Insurance reimbursement income 5,345 22,852 12,794 Gain (loss) from port operations 4,679 (1,028 ) — Rental income 831 2,622 2,889 Gain on compensation claims — 1,039,966 — Loss on disposal of non-current assets and intangibles (959 ) (32,558 ) (22,961 ) Impairment (72,448 ) — — Net effect of legal proceedings, recoverable and tax installments (115,383 ) (172,659 ) (111,841 ) Other (54,893 ) (22,636 ) 2,817 738,151 877,599 (116,302 ) (i) The subsidiary Comgás and the supplier Petrobras settled judicial dispute that were not related to the cost of gas. As a result was recognized an indemnification in the net amount of R$ 726,000 (note 5.7). (ii) Gain on the recognition of the ICMS base of the PIS and COFINS base (note 6).

Finance results (Tables)

Finance results (Tables)	12 Months Ended
	Dec. 31, 2018
Investments accounted for using equity method [abstract]
Summary of Finance Income and Costs	December 31, 2018 December 31, 2017 December 31, 2016 Cost of gross debt Interest on debt (1,605,222 ) (1,787,347 ) (1,835,474 ) Monetary and exchange rate variation (1,491,050 ) (198,858 ) 865,158 Derivatives and fair value measurement 1,532,273 (34,738 ) (1,463,395 ) Amortization of borrowing costs (54,251 ) (38,886 ) (73,832 ) Discounts obtained from financial operations — — 85,962 Guarantees and warranties on debt (109,046 ) (157,512 ) (50,819 ) (1,727,296 ) (2,217,341 ) (2,472,400 ) Income from financial investment and exchange rate in cash and cash equivalents 438,149 578,611 534,657 Cost of debt, net (1,289,147 ) (1,638,730 ) (1,937,743 ) Other charges and monetary variations Interest on other receivables (i)(ii) 460,861 120,030 263,180 Interest on other liabilities (212,799 ) (409,697 ) (414,540 ) Monetary variation on leases and concessions agreements (186,259 ) (244,198 ) (296,118 ) Monetary variation on leases (105,085 ) (131,185 ) (207,686 ) Advances on real state credits (5,091 ) (20,171 ) (39,671 ) Interest on shareholders’ equity (13,011 ) (16,883 ) (9,448 ) Interest on contingencies and contracts (102,525 ) (52,667 ) (91,977 ) Bank charges and other (94,809 ) (355,195 ) (314,014 ) Exchange variation (63,071 ) (2,803 ) (7,759 ) (321,789 ) (1,112,769 ) (1,118,033 ) Finance results, net (1,610,936 ) (2,751,499 ) (3,055,776 ) Reconciliation Finance expense (2,849,228 ) (3,704,515 ) (3,673,356 ) Finance income 1,032,725 870,739 1,102,918 Foreign exchange (losses) gain, net (1,555,215 ) (199,777 ) 997,109 Derivatives 1,760,782 282,054 (1,482,447 ) Finance results, net (1,610,936 ) (2,751,499 ) (3,055,776 ) (i) The subsidiary Comgás and the supplier Petrobras settled judicial dispute. As a result the portion related to the interest on the principal amount of supplier was reversed in the amount the R$ 177,423 (see note 19 (i)), as well as the amount of R$ 101,583 related to the monetary variation on the judicial deposit (note 5.8). (ii) It is Included the balance of R$ 93,243 related to the interest on PIS and COFINS as stated in the note 6.

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Financial Risks and Financial Performance	Risk Exposure arising from Measurement Management Market risk – foreign exchange (i) Future commercial transactions. (ii) Recognized financial assets and liabilities not denominated in Brazilian Reais (i) Cash flow forecasting (ii) Sensitivity analysis Foreign currency forwards and foreign currency options Market risk – interest rate Cash and cash equivalents, marketable securities, restricted cash, loans, borrowings and debentures, leases, derivative and real state credit certificates (i) Sensitivity analysis Interest rate swaps Credit risk Cash and cash equivalents, marketable securities, restricted cash, trade receivables, derivatives, receivables from related parties and dividends (i) Aging analysis (ii) Credit ratings Diversification of bank deposits, credit limits and letters of credit Liquidity risk Loans, borrowings and debentures, trade payables, other financial liabilities, REFIS, leases, derivative, real state credit certificates, payables to related parties and dividends (i) Rolling cash flow forecasts Availability of committed credit lines and borrowing facilities
Summary of Net Exposure to Exchange Rate Variations on Assets and Liabilities	As at December 31, 2018 and December 31, 2017, the Company had the following net exposure to the exchange rate variations on assets and liabilities denominated in Dollar (U.S.$) and Euro (€): December 31, December 31, Cash and cash equivalents 1,285,156 782,103 Trade receivables 51,734 25,797 Trade payables (245,885 ) (263,229 ) Loans, borrowings and debentures (13,480,808 ) (8,919,712 ) Advances from clients — (6,310 ) Contingent consideration (64,969 ) (64,213 ) Payables to related parties — (210,497 ) Derivative financial instruments 11,064,567 7,323,116 Foreign exchange exposure, net (1,390,205 ) (1,332,945 )
Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates Impact on Profit Loss	A reasonably possible strengthening (weakening) of the Real to U.S. Dollar and Euro at December 31, 2018 would have affected the measurement of financial instruments denominated in a foreign currency and affected equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecast sales and purchases. Stressed scenarios (positive and negative effects, before tax effects) were defined based on changes of a 25% and 50% to the U.S. Dollar and Euro exchange rates used in the probable scenario. The Company’s exposure to foreign currency changes for all other currencies is not material. Variation scenario Instrument Risk factor Probable 25% 50% -25% -50% Cash and cash equivalents U.S.$ fluctuation (15,437 ) 115,960 231,921 (115,960 ) (231,921 ) Trade receivables U.S.$ fluctuation (1,666 ) 12,518 25,034 (12,518 ) (25,034 ) Trade payables U.S.$ fluctuation 6,954 (59,699 ) (119,395 ) 59,699 119,395 Exchange rate derivatives U.S.$ fluctuation (303,234 ) 2,019,566 4,039,131 (2,019,566 ) (4,039,131 ) Loans, borrowings and debentures U.S.$ fluctuation 369,041 (2,772,244 ) (5,544,488 ) 2,772,244 5,544,488 Contingent consideration U.S.$ fluctuation 2,093 (15,721 ) (31,439 ) 15,719 31,438 Impacts on profit or loss 57,751 (699,620 ) (1,399,236 ) 699,618 1,399,235
Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates	The probable scenario considers the estimated exchange rates, made by a specialized third part, at the due date of the transactions for the companies with functional currency Real (positive and negative, before tax effects), as follows: Exchange rate sensitivity analysis (R$/U.S.$) December 31, Scenario Probable 25% 50% -25% -50% U.S.$ 3.8748 3.7500 4.6875 5.6250 2.8125 1.8750 Euro 4.4390 4.4600 5.5750 6.6900 3.3450 2.2300
Summary of Sensitivity Analysis on Interest Rates on Loans and Borrowings	A sensitivity analysis on the interest rates on loans and borrowings in compensation for the CDI investments with pre-tax December 31, 2018 Exposure interest rate Probable 25% 50% -25% -50% Cash and cash equivalents 209,584 52,396 104,791 (52,396 ) (104,791 ) Marketable securities 321,489 42,636 53,270 (42,636 ) (53,270 ) Restricted cash 8,807 2,202 4,403 (2,202 ) (4,403 ) Leases (19,174 ) (3,981 ) (7,962 ) 3,981 7,962 Interest rate derivatives (421,347 ) (1,317,767 ) (2,454,362 ) 1,550,236 3,372,895 Loans, borrowings and debentures (891,462 ) (109,855 ) (219,709 ) 109,855 219,709 Impacts on profit or loss (792,103 ) (1,334,369 ) (2,519,569 ) 1,566,838 3,438,102
Summary of Probable Scenario Considers Estimated Interest Rate	The probable scenario considers the estimated interest rate, made by a specialized third part and Central Bank of Brazil ( Banco Central do Brasil Probable 25% 50% -25% -50% SELIC 7.65 % 9.56 % 11.48 % 5.74 % 3.83 % CDI 7.65 % 9.56 % 11.48 % 5.74 % 3.83 % TJLP462 (TJLP + 1% p.a.) 7.40 % 9.00 % 10.60 % 5.80 % 4.20 % TJLP 6.40 % 8.00 % 9.60 % 4.80 % 3.20 % IPCA 4.12 % 5.15 % 6.18 % 3.09 % 2.06 % IGPM 4.20 % 5.25 % 6.30 % 3.15 % 2.10 % FED FUNDS 2.90 % 3.63 % 4.35 % 2.18 % 1.45 % LIBOR 3.02 % 3.78 % 4.53 % 2.27 % 1.51 %
Summary of Credit Risk	The exposure to credit risk was as follows: December 31, December 31, Cash and cash equivalents 3,621,798 4,555,177 Trade receivables 1,588,192 1,322,420 Derivative financial instruments 2,548,857 1,162,213 Marketable securities 4,202,835 3,853,343 Receivables from related parties 135,070 199,814 Dividends 27,320 13,466 Restricted cash 115,124 225,634 12,239,196 11,332,067
Summary of Credit Risk Rating	The credit risk on cash and cash equivalents, marketable securities, restricted cash and derivative financial instruments are determined by rating instruments widely accepted by the market and are arranged as follows: December 31, December 31, AAA 8,911,418 3,499,345 AA 1,577,196 6,159,553 B — 2,007 BB+ — 4,180 10,488,614 9,665,085
Summary of Financial Liabilities	The financial liabilities of the Company sorted by due dates (based on undiscounted cash flows contracted) are as follows: December 31, 2018 December 31, Up to 1 year 1—2 years 3—5 years More than 5 Total Total Loans, borrowings and debentures (3,374,037 ) (3,527,103 ) (10,409,527 ) (21,132,241 ) (38,442,908 ) (31,554,560 ) Trade payables (1,923,920 ) — — — (1,923,920 ) (2,433,995 ) Other financial liabilities (455,702 ) — — — (455,702 ) (382,702 ) Tax installments—REFIS (66,838 ) (16,423 ) (37,678 ) (111,419 ) (232,358 ) (244,957 ) Leases (184,903 ) (152,862 ) (304,120 ) (195,777 ) (837,662 ) (1,443,470 ) Derivative financial instruments 84,502 18,631 (425,559 ) 3,776,308 3,453,882 (110,909 ) Real estate credits certificates — — — — — (92,844 ) Payables to related parties (355,971 ) — — — (355,971 ) (328,263 ) Dividends payable (187,415 ) — — — (187,415 ) (191,478 ) (6,464,284 ) (3,677,757 ) (11,176,884 ) (17,663,129 ) (38,982,054 ) (36,783,178 )

Post-employment benefits (Table

Post-employment benefits (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Summary of Post-employment Benefits	December 31, 2018 December 31, 2017 Futura 75,298 44,431 Futura II 252 201 Comgás 504,320 440,827 579,870 485,459
Summary of Defined Benefit Obligation and Fair Value of Plan Assets	Details of the present value of the defined benefit obligation and the fair value of plan assets are as follows: December 31, 2018 December 31, 2017 Actuarial obligation at beginning of the year 905,874 833,129 Current service cost 584 586 Interest expense 83,476 87,205 Actuarial (gain) loss arising from financial assumptions 25,583 72,223 Actuarial (gain) loss arising from experience adjustment 58,550 (30,944 ) Actuarial gains and losses arising from adjustments to demographic assumptions (447 ) (197 ) Benefits payment (60,828 ) (56,128 ) Actuarial obligation at the end of the year 1,012,792 905,874 Fair value of plan assets at beginning of the year (420,616 ) (391,803 ) Interest income (38,648 ) (40,955 ) Earnings on assets greater than discount rate (3,792 ) (16,976 ) Contributions paid (30,946 ) (27,010 ) Benefit payments 60,828 56,128 Fair value of plan assets end of the year (433,174 ) (420,616 ) Superplus (deficit) for the year 579,618 485,258 Net defined benefit liability 579,618 485,258
Summary of Expense Recognized in Profit or Loss	Total expense recognized in profit or loss is as follow: December 31, 2018 December 31, 2017 Current service cost (717 ) (271 ) Interest expense (48,404 ) (46,312 ) (49,121 ) (46,583 )
Summary of Amount Recognised as Accumulated Other Comprehensive Income	Total amount recognized as accumulated other comprehensive income: December 31, 2018 December 31, 2017 Accumulated at the initial of the year 226,129 252,473 Actuarial (gain) loss arising from financial assumptions (25,583 ) (7,865 ) Actuarial (gain) loss arising from experience adjustment (33,636 ) (1,845 ) Earnings on assets greater than discount rate 3,792 (16,634 ) Accumulated at the end of the year 170,702 226,129
Summary of Plan Assets	The plan assets are comprised of the following: December 31, 2018 December 31, 2017 Amount % Amount % Fixed income bonds 419,182 96.77 % 408,347 98.18 % Variable-income securities 10,959 2.53 % 3,411 0.82 % Other 3,032 0.70 % 4,159 1.00 % 433,173 100.00 % 415,917 100.00 %
Summary of Assumptions to Determine Defined Benefit Obligations	The main assumptions used to determine the benefit obligations of the Company are as follows: Futura Comgás December 31, December 31, December 31, December 31, Discount rate 9.50 % 9.55 % 9.30 % 9.52 % Inflation rate 4.20 % 4.00 % 4.00 % 4.00 % Future salary increases N/A N/A 7.12 % 7.12 % Increase in pension plans 4.20 % 4.00 % 7.12 % 4.00 %
Summary of Changes in Discount Rate	Changes in the discount rate for the statement of financial position date in one of the relevant actuarial assumptions, while maintaining other assumptions, would have affected the defined benefit obligation as shown below: Discount rate Increase Decrease 0.50% -0.50% Futura (25,152 ) 23,052 Futura II (125 ) 118 Comgás (31,530 ) 35,642

Share-based payment (Tables)

Share-based payment (Tables)	12 Months Ended
	Dec. 31, 2018
Statement [LineItems]
Summary of Weighted Average Fair Value of Programs Granted and Principal Assumptions used in Applying Black-Scholes Model	The weighted average fair value of the programs granted during the financial years ended December 31, 2018 and 2017 and principal assumptions used in applying the Black-Scholes model were as follows: Stock grant programs Cosan S.A. Comgás Rumo December 31, December 31, December 31, December 31, December 31, December 31, Weighted average fair value at grant date 36.06 34.17 36.37 36.83 13.94 10.42 Weighted average of key assumptions: Share price at grant date 38.61 34.51 54.25 51.03 13.94 10.42 Risk-free interest rate 15.00 % 15.00 % 10.56 % 11.13 % 10.93 % 9.93 % Dividend yield 2.86 % 5.93 % 7.19 % 4.32 % — — Volatility factor 33.70 % 33.23 % 32.38 % 28.60 % 31.91 % 29.76 %
Summary of Number and Weighted-average Exercise Prices of Share Options	The movement in the number of awards outstanding and their related weighted-average exercise prices are as follows: Stock option Stock grant Total Weighted-average exercise price At January 1, 2017 7,978,000 1,522,220 9,500,220 29.05 Granted — 3,370,267 3,370,267 36.06 Vested (1,405,000 ) (8,206 ) (1,413,206 ) 23.19 Cancelled (427,000 ) (368,444 ) (795,444 ) — At December 31, 2017 6,146,000 4,515,837 10,661,837 29.84 Granted — 1,456,933 1,456,933 — Vested (942,000 ) (57,874 ) (999,874 ) 23.32 Cancelled (175,000 ) (219,295 ) (394,295 ) — At December 31, 2018 5,029,000 5,695,601 10,724,601 33.77
Summary of Share-based Compensation Expense	Share-based compensation expense included in the income statement for the years ended December 31, 2018, 2017 and 2016 was as follows: Stock option Stock grant Total December 31, 2016 8,369 3,889 12,258 December 31, 2017 5,972 59,967 65,939 December 31, 2018 3,925 52,580 56,505
Cosan S.A. Industria e Comercio [member] | Equity-settled plans [member]
Statement [LineItems]
Summary of Share-based Payment Arrangements	The following share-based payment arrangements: Type of award / grant date Company Expected life Granted Stock option programs August 18, 2011—(A) Cosan S.A. 1 to 7 4,825,000 August 18, 2011—(B) Cosan S.A. 1 to 12 5,000,000 December 12, 2012—(C) Cosan S.A. 1 to 7 700,000 April 24, 2013 Cosan S.A. 5 to 7 970,000 April 25, 2014 Cosan S.A. 5 to 7 960,000 August 31, 2015 Cosan S.A. 5 to 7 759,000 13,214,000 Stock grant programs October 1, 2015 Rumo 5 1,485,900 January 2, 2017 Rumo 5 1,476,000 April 20, 2017 Comgás 5 61,300 April 27, 2017 Cosan S.A. 5 274,000 July 31, 2017 Cosan S.A. 5 298,107 August 12, 2017 Comgás 5 97,780 August 18, 2017 Cosan Limited 5 2,053,632 September 1, 2017 Rumo 5 870,900 July 31, 2018 Cosan S.A. 5 210,602 August 1, 2018 Rumo 5 1,149,544 August 1, 2018 Comgás 5 96,787 8,074,552 Cash-settled transactions September 29, 2017 Cosan Limited 5 255,000

New standards and interpretat_2

New standards and interpretations not yet effective (Tables)	12 Months Ended
	Dec. 31, 2018
Text block [abstract]
Disclosure of Expected Impact on Adoption of New Accounting Standards	Impact on the statement of financial position (increase/(decrease)) as at January 1, 2019: Range Assets Right-of-use 1,100,000 to 1,200,000 Deferred income tax 40,000 to 50,000 1,140,000 1,250,000 Liabilities Leases 1,600,000 to 1,700,000 Equity (460,000 ) (450,000 )

Operations - Additional Informa

Operations - Additional Information (Detail) - BRL (R$) R$ in Thousands

Dec. 21, 2018

Dec. 20, 2018

Dec. 21, 2017

Dec. 12, 2017

Feb. 23, 2017

Jun. 30, 2018

May 31, 2018

Dec. 31, 2018

Dec. 31, 2017

Dec. 27, 2018

Aug. 07, 2018

Jul. 31, 2018

Apr. 24, 2018

Disclosure of background and operations [Line Items]

Payments for replacement stock options awards

R$ 275780

Cash received on sale of credit rights

R$ 1340000

R$ 1340000

Amount against application of blocking of assets and securities

R$ 120000

Shell argentina [member]

Disclosure of background and operations [Line Items]

Acquisition percentage

100.00%

TTA - SAS Techniques et Technologies Appliquees [member]

Disclosure of background and operations [Line Items]

Additional goodwill

23,618

LubrigrupoII, S.A. [member]

Disclosure of background and operations [Line Items]

Additional goodwill

6,856

Stanbridge Group Limited [member]

Disclosure of background and operations [Line Items]

Acquisition consideration price

R$ 136499

Additional goodwill

R$ 31726

Contingent consideration

R$ 31726

BNDES [member]

Disclosure of background and operations [Line Items]

Financing amount approved

R$ 799999

R$ 2887298

Commercial Lubricants LLC [member]

Disclosure of background and operations [Line Items]

Acquisition consideration price

R$ 112858

Consideration transferred, net of cash received

112,858

Commercial Lubricants LLC [member] | Goodwill [member]

Disclosure of background and operations [Line Items]

Additional goodwill

R$ 67548

Moove Lubricants Limited [member]

Disclosure of background and operations [Line Items]

Contribution

R$ 562000

Percentage of issuance of new common shares

30.00%

Total capital increase

R$ 434000

Moove Lubricants Limited [member] | Until 2021 [member]

Disclosure of background and operations [Line Items]

Total capital increase

R$ 128000

Capital Reserve [member]

Disclosure of background and operations [Line Items]

Fair value of share received

R$ 97924

Rumo S.A. [member]

Disclosure of background and operations [Line Items]

Number of shares exchange rights exercised

11,479,987

Subsidiary comgas [member]

Disclosure of background and operations [Line Items]

Percentage of put options

16.77%

Subsidiary comgas [member] | Cosan S.A. [member]

Disclosure of background and operations [Line Items]

Number of sale in stock subsidiary

17,187,937

Sales percentage of stock in subsidiary

4.21%

Cosan Lubes Investments Limited [member] | TTA - SAS Techniques et Technologies Appliquees [member]

Disclosure of background and operations [Line Items]

Acquisition consideration price

R$ 44235

Consideration transferred, net of cash received

33,028

Cosan Lubes Investments Limited [member] | TTA - SAS Techniques et Technologies Appliquees [member] | Goodwill [member]

Disclosure of background and operations [Line Items]

Additional goodwill

23,618

Cosan Lubes Investments Limited [member] | LubrigrupoII, S.A. [member]

Disclosure of background and operations [Line Items]

Acquisition consideration price

11,339

Consideration transferred, net of cash received

10,044

Cosan Lubes Investments Limited [member] | LubrigrupoII, S.A. [member] | Goodwill [member]

Disclosure of background and operations [Line Items]

Additional goodwill

R$ 6856

Cosan S.A. [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

60.25%

Cosan S.A. [member] | Rumo S.A. [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

1.71%

1.71%

Cosan S.A. [member] | Cosan Lubes Investments Limited [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

100.00%

100.00%

Cosan Logistica S.A. [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

72.50%

Cosan Logistica S.A. [member] | Rumo S.A. [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

28.47%

28.47%

Accounting policies - Schedule

Accounting policies - Schedule of Exchange Rates of Real for Functional Currencies of Subsidiaries (Detail)	Dec. 31, 2018	Dec. 31, 2017
Dollar (USD) [member]
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	38,748	33,080
Pound (GBP) [member]
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	49,617	44,714
Euro Member Countries, Euro
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	44,390	39,693

Accounting Policies - Summary o

Accounting Policies - Summary of Total Impact on IFRS 9 Financial Instruments (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Assets
Trades receivables	R$ 1588192		R$ 1322420
Deferred tax	1,540,693		1,636,080
Equity
Retained earnings	R$ 4083974		R$ 3182098
Adjustment on initial application of IFRS 9 [member]
Assets
Trades receivables		R$ 10932
Investments in joint ventures		(1,340)
Deferred tax		3,584
Equity
Retained earnings		R$ 8688

Accounting Policies - Additiona

Accounting Policies - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of significant accounting policies [line items]
Selling expense	R$ 1023485	R$ 1068663	R$ 1037542
CLE [member]
Disclosure of significant accounting policies [line items]
Selling expense	73,585	R$ 82941
Raizen Energia S.A. [member]
Disclosure of significant accounting policies [line items]
Impairment loss in interest earnings of joint ventures	2,680
Raizen Combustiveis [member]
Disclosure of significant accounting policies [line items]
Impairment loss in interest earnings of joint ventures	R$ 1340

Accounting Policies - Summary_2

Accounting Policies - Summary of IFRS 15 Revenue from Contracts with Customers recognized on Balance Sheet (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Disclosure of adjustments in balance sheet at date of initial application [line items]
Intangible assets	R$ 16307157		R$ 16121725
IAS 18 [member]
Disclosure of adjustments in balance sheet at date of initial application [line items]
Intangible assets		R$ 8346
IFRS 12 [member]
Disclosure of adjustments in balance sheet at date of initial application [line items]
Intangible assets		180,152
Increase Decrease Due to Changes in Accounting Policy Required by IFRS [member]
Disclosure of adjustments in balance sheet at date of initial application [line items]
Intangible assets		(188,498)
Other non-current assets (contract asset)		(188,498)
IFRS 15 [member]
Disclosure of adjustments in balance sheet at date of initial application [line items]
Other non-current assets (contract asset)		R$ 188498

Segment Information - Summary o

Segment Information - Summary of Income or Loss (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of operating segments [line items]
Gross revenue	R$ 20034278	R$ 16186536	R$ 15012843
Net sales	16,843,933	13,582,463	12,518,139
Cost of sales	(12,119,917)	(9,232,210)	(8,317,490)
Gross profit	4,724,016	4,350,253	4,200,649
Selling expenses	(1,023,485)	(1,068,663)	(1,037,542)
General and administrative expenses	(981,834)	(935,290)	(1,000,734)
Other income (expense), net	738,151	877,599	(116,302)
Finance results	(1,610,936)	(2,751,499)	(3,055,776)
Finance expense	(2,849,228)	(3,704,515)	(3,673,356)
Finance income	1,032,725	870,739	1,102,918
Foreign exchange losses, net	(1,555,215)	(199,777)	997,109
Derivatives	1,760,782	282,054	(1,482,447)
Equity in earnings of associates	51,473	17,162	(4,440)
Equity in earnings of joint ventures	946,282	985,090	1,570,132
Income tax (expense)benefit	(760,487)	(428,355)	(61,702)
Profit (loss) for the year	2,083,180	1,046,297	494,285
Profit from discontinued operation, net of tax			(35,262)
Net income attributable to:
Owners of the Company	975,448	551,021	277,804
Non-controlling interests	1,107,732	495,276	181,219
Profit loss	2,083,180	1,046,297	459,023
Other select data:
Depreciation and amortization	2,061,344	1,938,393	1,735,333
EBITDA	6,515,947	6,164,544	5,347,096
Additions to PP&E, intangible and biological assets	2,628,241	2,457,458	2,190,505
Reconciliation of EBITDA:
Profit (loss) for the year	2,083,180	1,046,297	494,285
Income tax and social contribution	760,487	428,355	61,702
Finance result, net	1,610,936	2,751,499	3,055,776
Depreciation and amortization	2,061,344	1,938,393	1,735,333
EBITDA	6,515,947	6,164,544	5,347,096
Brazil [member]
Disclosure of operating segments [line items]
Net sales	14,729,253	12,988,974	11,837,757
Domestic market [member]
Disclosure of operating segments [line items]
Net sales	19,596,349	15,859,678	14,725,935
External market [member]
Disclosure of operating segments [line items]
Net sales	437,929	326,858	286,908
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Gross revenue	21,296,564	14,060,676	13,887,406
Net sales	19,798,546	13,152,678	13,133,737
Cost of sales	(18,136,443)	(10,907,652)	(9,967,530)
Gross profit	1,662,103	2,245,026	3,166,207
Selling expenses	(768,831)	(803,157)	(732,680)
General and administrative expenses	(664,690)	(618,064)	(567,400)
Other income (expense), net	570,343	(107,953)	(15,249)
Finance results	(318,335)	129	531,049
Finance expense	(968,066)	(905,213)	(918,912)
Finance income	583,546	681,362	653,670
Foreign exchange losses, net	(90,780)	(54,866)	(57,951)
Derivatives	156,965	278,846	854,242
Equity in earnings of associates		(54,544)	(68,641)
Equity in earnings of joint ventures	22,139
Income tax (expense)benefit	9,007	(78,937)	(658,860)
Profit (loss) for the year	511,736	582,500	1,654,426
Net income attributable to:
Owners of the Company	507,580	582,500	1,654,338
Non-controlling interests	4,156		88
Profit loss	511,736	582,500	1,654,426
Other select data:
Depreciation and amortization	2,147,455	2,131,088	2,192,019
EBITDA	2,968,519	2,792,396	3,974,256
Additions to PP&E, intangible and biological assets	2,573,428	2,226,162	2,001,509
Reconciliation of EBITDA:
Profit (loss) for the year	511,736	582,500	1,654,426
Income tax and social contribution	(9,007)	78,937	658,860
Finance result, net	318,335	(129)	(531,049)
Depreciation and amortization	2,147,455	2,131,088	2,192,019
EBITDA	2,968,519	2,792,396	3,974,256
Operating segments [member] | Raizen Energia S.A. [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	16,271,074	7,903,059	6,859,999
Operating segments [member] | Raizen Energia S.A. [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	5,025,490	6,157,617	7,027,407
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Gross revenue		75,681,280	70,729,562
Net sales	85,204,091	72,789,148	68,143,047
Cost of sales		(68,875,292)	(64,445,939)
Gross profit		3,913,856	3,697,108
Selling expenses		(1,345,847)	(1,303,338)
General and administrative expenses		(455,743)	(447,762)
Other income (expense), net		312,187	844,257
Finance results		(359,767)	(584,487)
Finance expense		(251,038)	(273,874)
Finance income		134,904	233,453
Foreign exchange losses, net		(105,513)	750,939
Derivatives		(138,120)	(1,295,005)
Equity in earnings of associates			(310)
Income tax (expense)benefit		(615,806)	(673,099)
Profit (loss) for the year		1,448,880	1,532,369
Net income attributable to:
Owners of the Company		1,389,260	1,476,244
Non-controlling interests		59,620	56,125
Profit loss		1,448,880	1,532,369
Other select data:
Depreciation and amortization		635,920	624,395
EBITDA		3,060,373	3,414,350
Additions to PP&E, intangible and biological assets		853,975	797,009
Reconciliation of EBITDA:
Profit (loss) for the year		1,448,880	1,532,369
Income tax and social contribution		615,806	673,099
Finance result, net		359,767	584,487
Depreciation and amortization		635,920	624,395
EBITDA		3,060,373	3,414,350
Operating segments [member] | Raizen Combustiveis [member] | Brazil [member]
Disclosure of operating segments [line items]
Gross revenue	85,793,511
Net sales	81,960,154
Cost of sales	(78,223,747)
Gross profit	3,736,407
Selling expenses	(1,378,292)
General and administrative expenses	(479,848)
Other income (expense), net	455,250
Finance results	(445,909)
Finance expense	(460,734)
Finance income	206,718
Foreign exchange losses, net	(763,008)
Derivatives	571,115
Equity in earnings of associates	(9,953)
Equity in earnings of joint ventures	1
Income tax (expense)benefit	(443,136)
Profit (loss) for the year	1,434,520
Net income attributable to:
Owners of the Company	1,386,362
Non-controlling interests	48,158
Profit loss	1,434,520
Other select data:
Depreciation and amortization	191,114
EBITDA	2,514,679
Additions to PP&E, intangible and biological assets	258,066
Reconciliation of EBITDA:
Profit (loss) for the year	1,434,520
Income tax and social contribution	443,136
Finance result, net	445,909
Depreciation and amortization	191,114
EBITDA	2,514,679
Operating segments [member] | Raizen Combustiveis [member] | ARGENTINA
Disclosure of operating segments [line items]
Gross revenue	4,497,337
Net sales	3,243,937
Cost of sales	(3,074,701)
Gross profit	169,236
Selling expenses	(128,443)
General and administrative expenses	(46,400)
Other income (expense), net	11,566
Finance results	(7,692)
Finance expense	(12,818)
Finance income	5,686
Foreign exchange losses, net	(560)
Income tax (expense)benefit	(8,221)
Profit (loss) for the year	(9,954)
Net income attributable to:
Owners of the Company	(9,953)
Profit loss	(9,953)
Other select data:
Depreciation and amortization	76,140
EBITDA	82,099
Additions to PP&E, intangible and biological assets	136,725
Reconciliation of EBITDA:
Profit (loss) for the year	(9,954)
Income tax and social contribution	8,221
Finance result, net	7,692
Depreciation and amortization	76,140
EBITDA	82,099
Operating segments [member] | Raizen Combustiveis [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales		74,080,815	70,729,562
Operating segments [member] | Raizen Combustiveis [member] | Domestic market [member] | Brazil [member]
Disclosure of operating segments [line items]
Net sales	83,350,683
Operating segments [member] | Raizen Combustiveis [member] | Domestic market [member] | ARGENTINA
Disclosure of operating segments [line items]
Net sales	4,497,337
Operating segments [member] | Raizen Combustiveis [member] | External market [member]
Disclosure of operating segments [line items]
Net sales		1,600,465
Operating segments [member] | Raizen Combustiveis [member] | External market [member] | Brazil [member]
Disclosure of operating segments [line items]
Net sales	2,442,828
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Gross revenue	8,695,208	7,097,156	7,022,449
Net sales	6,840,011	5,537,857	5,657,246
Cost of sales	(4,901,715)	(3,492,375)	(3,174,134)
Gross profit	1,938,297	2,045,482	2,483,112
Selling expenses	(613,046)	(652,901)	(670,557)
General and administrative expenses	(367,670)	(344,990)	(332,349)
Other income (expense), net	763,609	(26,422)	(26,437)
Finance results	78,773	(225,541)	(263,169)
Finance expense	(504,071)	(623,924)	(730,422)
Finance income	581,181	398,758	466,646
Foreign exchange losses, net	(93,780)	(11,501)	223,943
Derivatives	95,443	11,126	(223,336)
Income tax (expense)benefit	(540,995)	(235,972)	(369,966)
Profit (loss) for the year	1,258,968	559,656	820,634
Net income attributable to:
Owners of the Company	1,008,191	364,455	514,228
Non-controlling interests	250,777	195,201	306,406
Profit loss	1,258,968	559,656	820,634
Other select data:
Depreciation and amortization	464,517	496,755	510,957
EBITDA	2,185,707	1,517,924	1,964,726
Additions to PP&E, intangible and biological assets	531,739	352,958	438,366
Reconciliation of EBITDA:
Profit (loss) for the year	1,258,968	559,656	820,634
Income tax and social contribution	540,995	235,972	369,966
Finance result, net	(78,773)	225,541	263,169
Depreciation and amortization	464,517	496,755	510,957
EBITDA	2,185,707	1,517,924	1,964,726
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	8,695,208	7,097,156	7,022,449
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Gross revenue	4,381,188	2,787,145	2,530,479
Net sales	3,449,949	2,129,522	1,883,674
Cost of sales	(2,781,084)	(1,545,657)	(1,398,751)
Gross profit	668,865	583,865	484,923
Selling expenses	(393,317)	(386,705)	(362,045)
General and administrative expenses	(132,336)	(94,002)	(72,567)
Other income (expense), net	2,391	(3,679)	7,523
Finance results	(27,279)	(54,370)	(77,301)
Finance expense	(35,157)	(46,250)	(49,102)
Finance income	9,928	17,805	4,928
Foreign exchange losses, net	(26,875)	(7,478)	47,288
Derivatives	24,825	(18,447)	(80,415)
Equity in earnings of associates	(349)	(7,665)	(9,755)
Income tax (expense)benefit	(49,439)	(20,141)	(553)
Profit (loss) for the year	68,536	17,303	(29,775)
Net income attributable to:
Owners of the Company	67,880	17,303	(29,775)
Non-controlling interests	656
Profit loss	68,536	17,303	(29,775)
Other select data:
Depreciation and amortization	91,972	82,898	88,350
EBITDA	237,226	174,712	136,429
Additions to PP&E, intangible and biological assets	47,346	48,612	41,557
Reconciliation of EBITDA:
Profit (loss) for the year	68,536	17,303	(29,775)
Income tax and social contribution	49,439	20,141	553
Finance result, net	27,279	54,370	77,301
Depreciation and amortization	91,972	82,898	88,350
EBITDA	237,226	174,712	136,429
Operating segments [member] | Moove cash generating unit [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	4,242,819	2,730,321	2,486,156
Operating segments [member] | Moove cash generating unit [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	138,369	56,824	44,323
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Gross revenue	6,988,737	6,332,656	5,496,948
Net sales	6,584,936	5,946,349	5,014,555
Cost of sales	(4,465,634)	(4,220,988)	(3,769,147)
Gross profit	2,119,302	1,725,361	1,245,408
Selling expenses	(12,872)	(28,846)	(4,649)
General and administrative expenses	(301,698)	(285,409)	(342,961)
Other income (expense), net	(65,302)	(3,304)	(539)
Finance results	(1,208,819)	(1,665,842)	(1,673,482)
Finance expense	(1,518,156)	(1,900,092)	(1,951,393)
Finance income	224,531	261,661	302,371
Foreign exchange losses, net	(668,063)	(127,508)	76,082
Derivatives	752,869	100,097	(100,542)
Equity in earnings of associates	10,179	4,243	8,381
Income tax (expense)benefit	(268,440)	(10,215)	34,513
Profit (loss) for the year	272,350	(264,012)	(733,329)
Net income attributable to:
Owners of the Company	54,114	(79,515)	(206,694)
Non-controlling interests	218,236	(184,497)	(526,635)
Profit loss	272,350	(264,012)	(733,329)
Other select data:
Depreciation and amortization	1,491,306	1,341,687	1,120,019
EBITDA	3,240,915	2,753,732	2,025,659
Additions to PP&E, intangible and biological assets	1,996,746	2,045,390	1,699,226
Reconciliation of EBITDA:
Profit (loss) for the year	272,350	(264,012)	(733,329)
Income tax and social contribution	268,440	10,215	(34,513)
Finance result, net	1,208,819	1,665,842	1,673,482
Depreciation and amortization	1,491,306	1,341,687	1,120,019
EBITDA	3,240,915	2,753,732	2,025,659
Operating segments [member] | Logistics [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	6,689,177	6,062,622	5,254,363
Operating segments [member] | Logistics [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	299,560	270,034	242,585
Operating segments [member] | Radar [member]
Disclosure of operating segments [line items]
Profit from discontinued operation, net of tax			69,261
Net income attributable to:
Owners of the Company			21,664
Non-controlling interests			47,597
Profit loss			69,261
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Gross revenue	9,273	4,285	1,176
Net sales	9,165	3,441	873
Cost of sales	(11,612)	(7,896)	(13,667)
Gross profit	(2,448)	(4,455)	(12,794)
Selling expenses	(4,250)	(211)	(291)
General and administrative expenses	(180,130)	(210,889)	(252,857)
Other income (expense), net	37,453	911,004	(96,849)
Finance results	(453,611)	(805,746)	(1,147,709)
Finance expense	(798,507)	(1,134,580)	(1,048,324)
Finance income	223,748	192,845	328,973
Foreign exchange losses, net	(766,497)	(53,290)	649,796
Derivatives	887,645	189,279	(1,078,154)
Equity in earnings of associates	2,125,688	1,112,654	1,066,818
Equity in earnings of joint ventures	946,282	985,090	1,570,132
Income tax (expense)benefit	98,387	(162,027)	310,305
Profit (loss) for the year	2,567,371	1,825,420	1,436,755
Profit from discontinued operation, net of tax			(123,386)
Net income attributable to:
Owners of the Company	2,562,278	1,818,468	1,313,369
Non-controlling interests	5,093	6,952
Profit loss	2,567,371	1,825,420	1,313,369
Other select data:
Depreciation and amortization	13,549	17,053	16,007
EBITDA	2,936,144	2,810,246	2,290,166
Additions to PP&E, intangible and biological assets	52,410	10,498	11,356
Reconciliation of EBITDA:
Profit (loss) for the year	2,567,371	1,825,420	1,436,755
Income tax and social contribution	(98,387)	162,027	(310,305)
Finance result, net	453,611	805,746	1,147,709
Depreciation and amortization	13,549	17,053	16,007
EBITDA	2,936,144	2,810,246	2,290,166
Unallocated amounts [member] | Cosan Corporate [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	9,273	4,285	1,176
Deconsolidation Of Joint Ventures [member]
Disclosure of operating segments [line items]
Gross revenue	(111,587,412)	(89,741,956)
Net sales	(105,002,637)	(85,941,826)
Cost of sales	99,434,891	79,782,944
Gross profit	(5,567,746)	(6,158,882)
Selling expenses	2,275,566	2,149,004
General and administrative expenses	1,190,938	1,073,807
Other income (expense), net	(1,037,159)	(204,234)
Finance results	771,936	359,638
Finance expense	1,441,618	1,156,251
Finance income	(795,950)	(816,266)
Foreign exchange losses, net	854,348	160,379
Derivatives	(728,080)	(140,726)
Equity in earnings of associates	9,953	54,544
Equity in earnings of joint ventures	(22,140)
Income tax (expense)benefit	442,350	694,743
Profit (loss) for the year	(1,936,302)	(2,031,380)
Net income attributable to:
Owners of the Company	(1,883,989)	(1,971,760)
Non-controlling interests	(52,314)	(59,620)
Profit loss	(1,936,303)	(2,031,380)
Other select data:
Depreciation and amortization	(2,414,709)	(2,767,008)
EBITDA	(5,565,297)	(5,852,769)
Additions to PP&E, intangible and biological assets	(2,968,219)	(3,080,137)
Reconciliation of EBITDA:
Profit (loss) for the year	(1,936,302)	(2,031,380)
Income tax and social contribution	(442,350)	(694,743)
Finance result, net	(771,936)	(359,638)
Depreciation and amortization	(2,414,709)	(2,767,008)
EBITDA	(5,565,297)	(5,852,769)
Deconsolidation Of Joint Ventures [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	(104,119,094)	(81,983,874)
Deconsolidation Of Joint Ventures [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	(7,468,318)	(7,758,082)
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Gross revenue	(40,128)	(34,706)	(38,209)
Net sales	(40,128)	(34,706)	(38,209)
Cost of sales	40,128	34,706	38,209
Finance results			105,885
Finance expense	6,663	331	105,885
Finance income	(6,663)	(331)
Equity in earnings of associates	(2,084,045)	(1,092,070)	(1,069,884)
Income tax (expense)benefit			(36,001)
Profit (loss) for the year	(2,084,045)	(1,092,070)	(1,000,000)
Profit from discontinued operation, net of tax			18,863
Net income attributable to:
Owners of the Company	(2,717,015)	(1,569,690)	(1,334,988)
Non-controlling interests	632,970	477,620	353,851
Profit loss	(2,084,045)	(1,092,070)	(981,137)
Other select data:
EBITDA	(2,084,045)	(1,092,070)	(1,069,884)
Reconciliation of EBITDA:
Profit (loss) for the year	(2,084,045)	(1,092,070)	(1,000,000)
Income tax and social contribution			36,001
Finance result, net			(105,885)
EBITDA	(2,084,045)	(1,092,070)	(1,069,884)
Elimination of intersegment amounts [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	R$ 40128	R$ 34706	(38,209)
Deconsolidation effects IFRS 11 [member]
Disclosure of operating segments [line items]
Gross revenue			(84,616,968)
Net sales			(81,276,784)
Cost of sales			74,413,469
Gross profit			(6,863,315)
Selling expenses			2,036,018
General and administrative expenses			1,015,162
Other income (expense), net			(829,008)
Finance results			53,438
Finance expense			1,192,786
Finance income			(887,123)
Foreign exchange losses, net			(692,988)
Derivatives			440,763
Equity in earnings of associates			68,951
Income tax (expense)benefit			1,331,959
Profit (loss) for the year			(3,186,795)
Net income attributable to:
Owners of the Company			(3,130,582)
Non-controlling interests			(56,213)
Profit loss			(3,186,795)
Other select data:
Depreciation and amortization			(2,816,414)
EBITDA			(7,388,606)
Additions to PP&E, intangible and biological assets			(2,798,518)
Reconciliation of EBITDA:
Profit (loss) for the year			(3,186,795)
Income tax and social contribution			(1,331,959)
Finance result, net			(53,438)
Depreciation and amortization			(2,816,414)
EBITDA			(7,388,606)
Deconsolidation effects IFRS 11 [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales			(77,589,561)
Deconsolidation effects IFRS 11 [member] | External market [member]
Disclosure of operating segments [line items]
Net sales			R$ 7027407

Segment Information - Summary_2

Segment Information - Summary of Financial Position (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Cash and cash equivalents	R$ 3621798	R$ 4555177	R$ 4499588	R$ 3505824
Marketable securities	4,202,835	3,853,343
Trade receivables	1,588,192	1,322,420
Derivative financial instruments	2,548,857	1,162,213
Inventories	716,290	663,061
Other financial assets		1,340,000
Other current assets	1,691,209	1,026,826
Other non-currentassets	4,144,751	4,297,145
Investments in associates	378,519	301,342
Investments in joint ventures	8,077,907	8,447,799	8,506,395
Property, plant and equipment	12,417,822	11,681,575
Intangible assets and goodwill	16,972,536	16,973,610
Loans, borrowings and debentures	(22,574,313)	(21,688,946)	(18,338,497)
Derivative financial instruments	(25,714)	(115,085)
Trade payables	(1,923,920)	(2,433,995)
Real estate credit certificates		(86,745)
Employee benefits payable	(339,968)	(291,080)
Preferred shareholders payable in subsidiaries	(1,097,490)	(1,442,679)
Lease	(553,350)	(944,138)
Other current liabilities	(1,737,254)	(2,044,244)
Other non-current liabilities	(10,139,351)	(9,518,186)
Total assets (net of liabilities) allocated by segment	17,969,356	17,059,413	16,009,749	16,189,250
Total assets	56,360,716	55,624,511
Equity attributable to owners of the Company	6,614,403	6,038,757
Non-controlling interests	11,354,953	11,020,656
Total shareholders' equity	17,969,356	17,059,413	R$ 16009749	R$ 16189250
Operating segments [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	490,960
Trade receivables	372,202
Inventories	1,284,087
Other current assets	1,122,633
Other non-currentassets	66,117
Investments in associates	266
Property, plant and equipment	3,182,272
Intangible assets and goodwill	8,591
Loans, borrowings and debentures	(971,268)
Trade payables	(1,003,917)
Employee benefits payable	(36,829)
Other current liabilities	(624,633)
Other non-current liabilities	(834,456)
Total assets (net of liabilities) allocated by segment	3,056,025
Total assets	6,527,128
Equity attributable to owners of the Company	3,056,025
Total shareholders' equity	3,056,025
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	2,437,571	2,069,357
Trade receivables	1,061,297	688,235
Derivative financial instruments	1,956,616	453,775
Inventories	3,618,573	2,804,223
Other financial assets	516,519	476,181
Other current assets	3,203,838	2,114,733
Other non-currentassets	4,141,547	3,373,565
Investments in associates		348,523
Investments in joint ventures	567,785
Biological assets	740,473	880,668
Property, plant and equipment	10,912,819	10,753,205
Intangible assets and goodwill	3,626,819	3,669,903
Loans, borrowings and debentures	(12,702,418)	(10,853,768)
Derivative financial instruments	(1,223,260)	(250,033)
Trade payables	(3,090,299)	(1,341,867)
Employee benefits payable	(343,670)	(356,155)
Other current liabilities	(2,448,741)	(1,412,872)
Other non-current liabilities	(1,305,251)	(1,345,322)
Total assets (net of liabilities) allocated by segment	11,670,218	12,072,351
Total assets	32,783,857	27,632,368
Equity attributable to owners of the Company	11,632,885	12,073,314
Non-controlling interests	37,333	(963)
Total shareholders' equity	11,670,218	12,072,351
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	864,105	1,221,890
Trade receivables	2,747,503	2,679,114
Derivative financial instruments	639,976	88,496
Inventories	2,078,003	2,416,833
Other current assets	3,045,745	1,406,945
Other non-currentassets	3,508,485	1,335,986
Investments in associates	(266)
Investments in joint ventures	266
Property, plant and equipment	2,292,355	2,329,858
Intangible assets and goodwill	2,513,923	4,600,777
Loans, borrowings and debentures	(4,665,127)	(2,741,312)
Derivative financial instruments	(31,469)	(218,888)
Trade payables	(1,603,481)	(2,124,538)
Employee benefits payable	(73,481)	(94,158)
Other current liabilities	(4,520,490)	(1,387,037)
Other non-current liabilities	(5,028,754)	(4,392,359)
Total assets (net of liabilities) allocated by segment	1,767,293	5,121,607
Total assets	17,690,095	16,079,899
Equity attributable to owners of the Company	1,533,603	4,888,966
Non-controlling interests	233,690	232,641
Total shareholders' equity	1,767,293	5,121,607
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	602,618	1,727,521
Marketable securities	1,124,723	509,544
Trade receivables	695,147	640,682
Derivative financial instruments	368,928	458,476
Inventories	65,259	76,548
Other current assets	641,042	155,815
Other non-currentassets	282,572	356,962
Intangible assets and goodwill	8,279,593	8,471,087
Loans, borrowings and debentures	(3,651,545)	(4,212,504)
Trade payables	(1,012,895)	(1,444,835)
Employee benefits payable	(63,520)	(59,059)
Other current liabilities	(159,060)	(358,430)
Other non-current liabilities	(2,009,997)	(1,782,718)
Total assets (net of liabilities) allocated by segment	5,162,865	4,539,089
Total assets	12,059,882	12,396,635
Equity attributable to owners of the Company	4,175,508	3,688,494
Non-controlling interests	987,357	850,595
Total shareholders' equity	5,162,865	4,539,089
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	206,702	192,115
Marketable securities	13,033	5,439
Trade receivables	446,645	310,006
Derivative financial instruments	29,976	2,581
Inventories	385,901	301,850
Other current assets	161,076	98,419
Other non-currentassets	750,088	70,055
Investments in associates	13,799	12,113
Property, plant and equipment	321,746	270,229
Intangible assets and goodwill	1,191,627	873,924
Loans, borrowings and debentures	(759,169)	(589,292)
Derivative financial instruments	(3,880)	(8,293)
Trade payables	(452,300)	(353,474)
Employee benefits payable	(37,850)	(34,125)
Other current liabilities	(499,759)	(237,302)
Other non-current liabilities	(794,110)	(212,710)
Total assets (net of liabilities) allocated by segment	973,525	701,535
Total assets	3,520,593	2,136,731
Equity attributable to owners of the Company	966,465	701,535
Non-controlling interests	7,060
Total shareholders' equity	973,525	701,535
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	143,710	179,909
Marketable securities	2,843,435	3,153,160
Trade receivables	438,062	371,718
Derivative financial instruments	892,461	110,107
Inventories	263,386	282,291
Other current assets	413,267	438,369
Other non-currentassets	2,693,158	2,770,618
Investments in associates	44,001	41,930
Property, plant and equipment	11,916,818	11,266,278
Intangible assets and goodwill	7,493,882	7,622,969
Loans, borrowings and debentures	(10,594,381)	(9,670,946)
Trade payables	(451,637)	(628,597)
Real estate credit certificates		(86,745)
Employee benefits payable	(207,397)	(166,864)
Lease	(553,350)	(944,138)
Other current liabilities	(770,695)	(778,049)
Other non-current liabilities	(6,263,836)	(5,938,422)
Total assets (net of liabilities) allocated by segment	8,300,884	8,023,588
Total assets	27,142,180	26,237,349
Equity attributable to owners of the Company	1,661,512	2,211,005
Non-controlling interests	6,639,372	5,812,583
Total shareholders' equity	8,300,884	8,023,588
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	2,668,768	2,455,632
Marketable securities	221,644	185,200
Trade receivables	8,338	14
Derivative financial instruments	1,257,492	591,049
Inventories	1,744	2,372
Other financial assets		1,340,000
Other current assets	1,016,569	900,345
Other non-currentassets	1,536,566	1,100,740
Investments in associates	13,111,569	11,862,366
Investments in joint ventures	8,077,907	8,447,799
Property, plant and equipment	179,258	145,068
Intangible assets and goodwill	7,434	5,630
Loans, borrowings and debentures	(7,569,218)	(7,216,204)
Derivative financial instruments	(21,834)	(106,792)
Trade payables	(7,088)	(7,089)
Employee benefits payable	(31,201)	(31,032)
Preferred shareholders payable in subsidiaries	(1,097,490)	(1,442,679)
Other current liabilities	(849,832)	(1,237,815)
Other non-current liabilities	(2,187,599)	(1,663,907)
Total assets (net of liabilities) allocated by segment	16,323,027	15,330,697
Total assets	28,087,289	27,036,215
Equity attributable to owners of the Company	16,322,616	15,330,321
Non-controlling interests	411	376
Total shareholders' equity	16,323,027	15,330,697
Deconsolidation effects IFRS 11 [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	(3,792,636)	(3,291,247)
Trade receivables	(4,181,002)	(3,367,349)
Derivative financial instruments	(2,596,592)	(542,271)
Inventories	(6,980,663)	(5,221,056)
Other financial assets	(516,519)	(476,181)
Other current assets	(7,372,216)	(3,521,678)
Other non-currentassets	(7,716,149)	(4,709,551)
Investments in associates		(348,523)
Investments in joint ventures	(568,051)
Biological assets	(740,739)	(880,668)
Property, plant and equipment	(16,387,446)	(13,083,063)
Intangible assets and goodwill	(6,149,333)	(8,270,680)
Loans, borrowings and debentures	18,338,813	13,595,080
Derivative financial instruments	1,254,729	468,921
Trade payables	5,697,697	3,466,405
Employee benefits payable	453,980	450,313
Other current liabilities	7,593,864	2,799,909
Other non-current liabilities	7,168,461	5,737,681
Total assets (net of liabilities) allocated by segment	(16,493,536)	(17,193,958)
Total assets	(57,001,080)	(43,712,267)
Equity attributable to owners of the Company	(16,222,513)	(16,962,280)
Non-controlling interests	(271,023)	(231,678)
Total shareholders' equity	(16,493,536)	(17,193,958)
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Other current assets	(540,745)	(566,122)
Other non-currentassets	(1,117,633)	(1,230)
Investments in associates	(12,790,850)	(11,615,067)
Other current liabilities	542,092	567,352
Other non-current liabilities	1,116,191	79,571
Total assets (net of liabilities) allocated by segment	(12,790,945)	(11,535,496)
Total assets	(14,449,228)	(12,182,419)
Equity attributable to owners of the Company	(16,511,698)	(15,892,598)
Non-controlling interests	3,720,753	4,357,102
Total shareholders' equity	R$ 12790945	R$ 11535496

Net Sales by Segment - Summary

Net Sales by Segment - Summary of Net Sales by Segment (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of operating segments [line items]
Revenue	R$ 16843933	R$ 13582463	R$ 12518139
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Revenue	19,798,546	13,152,678	13,133,737
Operating segments [member] | Raizen Energia S.A. [member] | Ethanol [member]
Disclosure of operating segments [line items]
Revenue	8,569,437	6,550,652	6,480,409
Operating segments [member] | Raizen Energia S.A. [member] | Sugar [member]
Disclosure of operating segments [line items]
Revenue	3,670,749	5,377,351	5,794,771
Operating segments [member] | Raizen Energia S.A. [member] | Cogeneration [member]
Disclosure of operating segments [line items]
Revenue	2,836,658	884,300	520,468
Operating segments [member] | Raizen Energia S.A. [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	648,753	340,375	338,089
Operating segments [member] | Raizen Energia S.A. [member] | Gas [member]
Disclosure of operating segments [line items]
Revenue	758,572
Operating segments [member] | Raizen Energia S.A. [member] | Diesel [member]
Disclosure of operating segments [line items]
Revenue	3,314,377
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Revenue	85,204,091	72,789,148	68,143,047
Operating segments [member] | Raizen Combustiveis [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	1,172,254
Operating segments [member] | Raizen Combustiveis [member] | Fuels [member]
Disclosure of operating segments [line items]
Revenue	84,031,837	72,789,148	68,143,047
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Revenue	6,840,011	5,537,857	5,657,246
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Cogeneration [member]
Disclosure of operating segments [line items]
Revenue	315,925	229,716	216,032
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	60,641	68,577	107,138
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Industrial [member]
Disclosure of operating segments [line items]
Revenue	4,411,737	3,494,396	3,640,921
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Residential [member]
Disclosure of operating segments [line items]
Revenue	986,073	849,723	793,335
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Thermal generation [member]
Disclosure of operating segments [line items]
Revenue			116,419
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Automotive [member]
Disclosure of operating segments [line items]
Revenue	262,813	224,203	205,986
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Construction revenue [member]
Disclosure of operating segments [line items]
Revenue	415,753	351,193	339,025
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Commercial [member]
Disclosure of operating segments [line items]
Revenue	387,069	320,049	238,390
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Revenue	3,449,949	2,129,522	1,883,674
Operating segments [member] | Moove cash generating unit [member] | Finished goods [member]
Disclosure of operating segments [line items]
Revenue	3,096,658	1,876,935	1,642,899
Operating segments [member] | Moove cash generating unit [member] | Basic oil [member]
Disclosure of operating segments [line items]
Revenue	317,878	220,515	219,092
Operating segments [member] | Moove cash generating unit [member] | Services [member]
Disclosure of operating segments [line items]
Revenue	35,413	32,072	21,683
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Revenue	6,584,936	5,946,349	5,014,555
Operating segments [member] | Logistics [member] | North Operation [member]
Disclosure of operating segments [line items]
Revenue	4,913,436	4,439,766	3,651,455
Operating segments [member] | Logistics [member] | South Operation [member]
Disclosure of operating segments [line items]
Revenue	1,412,300	1,283,085	1,097,700
Operating segments [member] | Logistics [member] | Container Operations [member]
Disclosure of operating segments [line items]
Revenue	259,200	223,498	265,400
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Revenue	9,165	3,441	873
Deconsolidation of joint ventures, adjustments and eliminations [member]
Disclosure of operating segments [line items]
Revenue	R$ 105042765	R$ 85976532	R$ 81314993

Net Sales by Segment - Summar_2

Net Sales by Segment - Summary of Information on Geographical Area (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of geographical areas [line items]
Net sales	R$ 16843933	R$ 13582463	R$ 12518139
Non-current assets	44,401,126	42,590,575
Brazil [member]
Disclosure of geographical areas [line items]
Net sales	14,729,253	12,988,974	11,837,757
Non-current assets	3,345,639	4,009,212
Latin America [member]
Disclosure of geographical areas [line items]
Net sales	157,287	52,932	74,746
Non-current assets	22,866
North America [member]
Disclosure of geographical areas [line items]
Net sales	55,549	14	7,247
Non-current assets	107,352
Europe [member]
Disclosure of geographical areas [line items]
Net sales	1,836,739	538,148	576,662
Non-current assets	451,039	287,933
Asia and Other [member]
Disclosure of geographical areas [line items]
Net sales	R$ 65105	R$ 2395	R$ 21727

Net Sales By Segment - Addition

Net Sales By Segment - Additional Information (Detail) - Customers	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of operating segments [line items]
Description about major customers	No customers or specific group represented 10% or more of net sales for the periods presented in other segments.
Major Customers [member]
Disclosure of operating segments [line items]
Number of major clients	6	6	6
Percentage of revenue	48.02%	52.50%	51.60%

Financial Instruments - Summary

Financial Instruments - Summary of Carrying Amount of Financial Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial assets [line items]
Financial assets	R$ 12239196	R$ 12672067
Fair value through profit or loss [member]
Disclosure of financial assets [line items]
Financial assets	8,352,282	6,867,670
Fair value through profit or loss [member] | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets	1,600,590	1,852,114
Fair value through profit or loss [member] | Marketable securities [member]
Disclosure of financial assets [line items]
Financial assets	4,202,835	3,853,343
Fair value through profit or loss [member] | Derivative financial instruments [member]
Disclosure of financial assets [line items]
Financial assets	2,548,857	1,162,213
Financial assets at amortised cost, category [member]
Disclosure of financial assets [line items]
Financial assets	3,886,914
Financial assets at amortised cost, category [member] | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets	2,021,208
Financial assets at amortised cost, category [member] | Trade receivables [member]
Disclosure of financial assets [line items]
Financial assets	1,588,192
Financial assets at amortised cost, category [member] | Restricted cash [member]
Disclosure of financial assets [line items]
Financial assets	115,124
Financial assets at amortised cost, category [member] | Receivables from related parties [member]
Disclosure of financial assets [line items]
Financial assets	135,070
Financial assets at amortised cost, category [member] | Dividends receivable [member]
Disclosure of financial assets [line items]
Financial assets	R$ 27320
Loans and receivables [member]
Disclosure of financial assets [line items]
Financial assets		5,804,397
Loans and receivables [member] | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets		2,703,063
Loans and receivables [member] | Trade receivables [member]
Disclosure of financial assets [line items]
Financial assets		1,322,420
Loans and receivables [member] | Restricted cash [member]
Disclosure of financial assets [line items]
Financial assets		225,634
Loans and receivables [member] | Receivables from related parties [member]
Disclosure of financial assets [line items]
Financial assets		199,814
Loans and receivables [member] | Dividends receivable [member]
Disclosure of financial assets [line items]
Financial assets		13,466
Loans and receivables [member] | Other financial assets [member]
Disclosure of financial assets [line items]
Financial assets		R$ 1340000

Financial Instruments - Summa_2

Financial Instruments - Summary of Carrying Amount of Financial Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial liabilities [line items]
Financial liabilities	R$ 27455828	R$ 28170794
Liabilities amortized cost [member]
Disclosure of financial liabilities [line items]
Financial liabilities	14,796,019	20,108,930
Liabilities amortized cost [member] | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities	10,005,187	13,858,709
Liabilities amortized cost [member] | Leases [member]
Disclosure of financial liabilities [line items]
Financial liabilities	553,350	944,138
Liabilities amortized cost [member] | Real estate credit certificates [member]
Disclosure of financial liabilities [line items]
Financial liabilities		86,745
Liabilities amortized cost [member] | Trade payables [member]
Disclosure of financial liabilities [line items]
Financial liabilities	1,923,920	2,433,995
Liabilities amortized cost [member] | Other financial liabilities [member]
Disclosure of financial liabilities [line items]
Financial liabilities	455,702	382,702
Liabilities amortized cost [member] | Payables to related parties [member]
Disclosure of financial liabilities [line items]
Financial liabilities	355,971	328,263
Liabilities amortized cost [member] | Dividends payable [member]
Disclosure of financial liabilities [line items]
Financial liabilities	187,415	191,478
Liabilities amortized cost [member] | REFIS [member]
Disclosure of financial liabilities [line items]
Financial liabilities	216,984	229,745
Liabilities amortized cost [member] | Trade payables corporate operation agreements [member]
Disclosure of financial liabilities [line items]
Financial liabilities		210,476
Liabilities amortized cost [member] | Preferred shareholders payable in subsidiaries [member]
Disclosure of financial liabilities [line items]
Financial liabilities	1,097,490	1,442,679
Fair value through profit or loss [member]
Disclosure of financial liabilities [line items]
Financial liabilities	12,659,809	8,061,864
Fair value through profit or loss [member] | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities	12,569,126	7,830,237
Fair value through profit or loss [member] | Contingent consideration [member]
Disclosure of financial liabilities [line items]
Financial liabilities	64,969	116,542
Fair value through profit or loss [member] | Derivative financial instruments [member]
Disclosure of financial liabilities [line items]
Financial liabilities	R$ 25714	R$ 115085

Financial Assets and Liabilit_3

Financial Assets and Liabilities - Summary of Cash and Cash Equivalents (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash and cash equivalents [abstract]
Cash and bank accounts	R$ 111410	R$ 53525
Savings account	1,335,774	2,115,562
Financial investments	2,174,614	2,386,090
Cash and cash equivalents	R$ 3621798	R$ 4555177	R$ 4499588	R$ 3505824

Financial Assets and Liabilit_4

Financial Assets and Liabilities - Summary of Financial Investments (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Cash and cash equivalents1 [line items]
Financial investments	R$ 2174614	R$ 2386090
Investment funds [member]
Cash and cash equivalents1 [line items]
Financial investments	1,600,590	1,852,114
Investment funds [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments	1,179,503	1,474,509
Investment funds [member] | Bank certificate of deposits - CDB [member]
Cash and cash equivalents1 [line items]
Financial investments	421,087	377,605
Bank investments [member]
Cash and cash equivalents1 [line items]
Financial investments	574,024	533,976
Bank investments [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments		153,461
Bank investments [member] | Bank certificate of deposits - CDB [member]
Cash and cash equivalents1 [line items]
Financial investments	571,840	374,651
Bank investments [member] | Other Bank Investments [member]
Cash and cash equivalents1 [line items]
Financial investments	R$ 2184	R$ 5864

Financial Assets and Liabilit_5

Financial Assets and Liabilities - Additional information (Detail) m³ in Thousands, R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)Componentm³	Dec. 31, 2017BRL (R$)	Jun. 27, 2014BRL (R$)
Disclosure of Financial Resources [line items]
Lease expiration period	2043-06
Number of components based on contract made up of | Component	2
Interest on principal amount reversed	R$ 177423
Judicial deposit gross	140,496	R$ 140496
Judicial deposit, monetary variation	101,583
Reversal of financial and income tax and social contributions	67,071
Non-voting preferred shares paid in amount	R$ 2000000		R$ 2000000
CDI index [member]
Disclosure of Financial Resources [line items]
Average borrowing rate	6.40%
TLJP index [member]
Disclosure of Financial Resources [line items]
Average borrowing rate	6.98%
Inter Bank Deposit Certificate [member]
Disclosure of Financial Resources [line items]
Onshore financial investments remunerated rate	100.00%	100.00%
FED FUNDS [member]
Disclosure of Financial Resources [line items]
Offshore financial investments remunerated rate	100.00%
Firme Nacional and TCQ contracts [member]
Disclosure of Financial Resources [line items]
Settlement of amount based on contract amendments	R$ 995951
Interest on principal amount reversed	177,423
Judicial deposit gross	R$ 396559
Until December 2021 [member] | Firme Nacional and TCQ contracts [member]
Disclosure of Financial Resources [line items]
Contract amendment date	Nov. 14, 2018
Bottom of range [member]
Disclosure of Financial Resources [line items]
Hedged risk position percentage	60.00%	80.00%
Bottom of range [member] | Marketable securities [member] | Fair value through profit or loss [member]
Disclosure of Financial Resources [line items]
Average maturity of government bonds	2 years
Bottom of range [member] | Restricted cash [member] | Financial assets at amortised cost, category [member]
Disclosure of Financial Resources [line items]
Average maturity of government bonds	2 years
Top of range [member]
Disclosure of Financial Resources [line items]
Hedged risk position percentage	140.00%	125.00%
Top of range [member] | Marketable securities [member] | Fair value through profit or loss [member]
Disclosure of Financial Resources [line items]
Average maturity of government bonds	5 years
Top of range [member] | Restricted cash [member] | Financial assets at amortised cost, category [member]
Disclosure of Financial Resources [line items]
Average maturity of government bonds	5 years
BNDES [member]
Disclosure of Financial Resources [line items]
Bank guarantee rate	0.96%	2.32%
BNDES [member] | Bottom of range [member]
Disclosure of Financial Resources [line items]
Balance of bank guarantees contracted	R$ 1195048	R$ 1509889
BNDES [member] | Top of range [member]
Disclosure of Financial Resources [line items]
Balance of bank guarantees contracted	R$ 2475175	1,183,208
Petrobras [member]
Disclosure of Financial Resources [line items]
Amount of natural gas equivalent per day | m³	300
Contract expiry date	Mar. 31, 2023
Rumo S.A. [member] | BNDES [member]
Disclosure of Financial Resources [line items]
Unused line of credit	R$ 2108824	21,325
Cosan Logistica S.A. [member] | Three Brazilian financial institutions [member]
Disclosure of Financial Resources [line items]
Unused line of credit	R$ 501000	R$ 501000
Comgas [member]
Disclosure of Financial Resources [line items]
Contract expiry date	Mar. 26, 2019
Average monthly volume | m³	760
Average annual volume | m³	9,120
Comgas [member] | December 2021 [member] | Brazilian-sourced Natural Gas [member]
Disclosure of Financial Resources [line items]
Amount of natural gas equivalent per day | m³	4,220
Comgas [member] | June 2021 [member] | Brazilian-sourced Natural Gas [member]
Disclosure of Financial Resources [line items]
Amount of natural gas equivalent per day | m³	8,100

Financial Assets and Liabilit_6

Financial Assets and Liabilities - Summary of Marketable Securities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Marketable Securities [line items]
Marketable securities	R$ 4202835	R$ 3853343
Government security [member]
Disclosure of Marketable Securities [line items]
Marketable securities	4,144,797	3,640,726
Bank certificate of deposits - CDB [member]
Disclosure of Marketable Securities [line items]
Marketable securities	R$ 58038	R$ 212617

Financial Assets and Liabilit_7

Financial Assets and Liabilities - Summary of Restricted Cash (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	R$ 115124	R$ 225634
Investments linked to loans [member]
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	31,254	93,251
Securities pledged as collateral [member]
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	R$ 83870	R$ 132383

Financial Assets and Liabilit_8

Financial Assets and Liabilities - Summary of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 1588192	R$ 1322420
Current	1,545,643	1,277,766
Non-current	42,549	44,654
Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,713,776	1,443,472
Allowance For Doubtful Accounts [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(125,584)	(121,052)
Domestic - Brazilian Reais [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,609,421	1,388,837
Export - Foreign currency [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 104355	R$ 54635

Financial Assets and Liabilit_9

Financial Assets and Liabilities - Summary of Ageing of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 1588192	R$ 1322420
Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,713,776	1,443,472
Allowance For Doubtful Accounts [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(125,584)	(121,052)
Not overdue [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,382,193	1,033,076
Overdue From 1 to 30 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	116,665	160,654
Overdue From 31 to 60 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	27,649	26,881
Overdue From 61 to 90 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	20,734	64,947
More than 90 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 166535	R$ 157914

Financial Assets and Liabili_10

Financial Assets and Liabilities - Summary of Changes in Allowance for Doubtful Accounts (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Trade Receivables [abstract]
Beginning balance	R$ 121052	R$ 90286
Provision/reversal	(4,532)	(30,766)
Ending balance	R$ 125584	R$ 121052

Financial Assets and Liabili_11

Financial Assets and Liabilities - Summary of Receivables from and Payables to Related Parties (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of receivables and payables [line items]
Receivables from related parties, current	R$ 44680	R$ 30059
Receivables from related parties, non-current	90,390	169,755
Total assets	90,390	169,755
Payables to related parties	355,971	328,263
Corporate operation agreements [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	44,680	30,059
Payables to related parties	355,971	328,263
Corporate operation agreements [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	38,205	22,283
Payables to related parties	215,582	198,198
Corporate operation agreements [member] | Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	6,263	6,094
Payables to related parties	136,779	128,189
Corporate operation agreements [member] | Aguassanta Participacoes S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	29	17
Corporate operation agreements [member] | Other [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	183	1,665
Payables to related parties	3,610	1,876
Preferred shares [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	64,993	136,478
Preferred shares [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	37,470	87,969
Preferred shares [member] | Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	27,523	18,086
Preferred shares [member] | Janus Brasil Participacoes S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current		30,423
Financial operations [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	25,397	33,277
Financial operations [member] | Other [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	2,253	1,833
Financial operations [member] | Rezende Barbosa [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	R$ 23144	R$ 31444

Financial Assets and Liabili_12

Financial Assets and Liabilities - Summary of Related Party Transactions (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of receivables and payables [line items]
Product Sales	R$ 508660	R$ 573928	R$ 552088
Purchase of goods / inputs	(1,208,903)	(1,007,862)	(818,901)
Discontinued operation			57,007
Shared income (expense)	(73,105)	(70,914)	(72,597)
Finance result	6,738	7,352	2,253
Total	(766,610)	(497,496)	(280,150)
Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Product Sales	304,648	411,443	416,507
Purchase of goods / inputs	(3,672)	(1,347)	(1,703)
Discontinued operation			57,007
Shared income (expense)	(73,105)	(70,914)	(72,597)
Finance result	4,100	7,727	2,441
Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Product Sales	188,895	154,104	135,581
Purchase of goods / inputs	(1,205,231)	(1,006,515)	(817,198)
Other [member]
Disclosure of receivables and payables [line items]
Product Sales	15,117	8,381
Other [member] | Other [member]
Disclosure of receivables and payables [line items]
Finance result	2,879	3	(8)
Usina Santa Luiza [member]
Disclosure of receivables and payables [line items]
Finance result	R$ 241	R$ 378	R$ 180

Financial Assets and Liabili_13

Financial Assets and Liabilities - Summary of Officers' and Directors' Compensation (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of transactions between related parties [abstract]
Short-term benefits to officers and directors	R$ 86810	R$ 76976	R$ 146469
Post-employment benefits	476	934	918
Other long-term benefits	547	664	533
Benefits from termination of employment contract	1,193	635	2,367
Stock option expense	11,423	63,658	11,621
Officers' and directors' compensation	R$ 100449	R$ 142867	R$ 161908

Financial Assets and Liabili_14

Financial Assets and Liabilities - Summary of Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 17802481	R$ 16654446
Total	22,574,313	21,688,946	R$ 18338497
Current	2,115,305	3,903,392
Non-current	20,459,008	17,785,554
Dollar (USD) [member]
Disclosure of detailed information about borrowings [line items]
Total	13,586,897	9,906,406
Pound (GBP) [member]
Disclosure of detailed information about borrowings [line items]
Total	R$ 563043	470,074
CDI index [member] | September nineteen [member]
Disclosure of detailed information about borrowings [line items]
Index, interest rate adjustment	0.90%
Non convertible debentures [member] | Fixed interest rate [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	13.13%
Maturity	-
Objective	Working capital
Debentures		163,750
Non convertible debentures [member] | CDI + 2.05% p.a [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 2.05% p.a.
Index, interest rate adjustment	2.05%
Annual interest	8.57%
Maturity	-
Objective	Working capital
Debentures		152,573
Non convertible debentures [member] | CDI + 3.50% p.a [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 3.50% p.a.
Index, interest rate adjustment	3.50%
Annual interest	10.11%
Maturity	-
Objective	Working capital
Debentures		1,359,125
Non convertible debentures [member] | IGPM + 6.10% [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 228010
Non convertible debentures [member] | IGPM + 6.10% [member] | May twenty eight [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IGPM + 6.10%
Index, interest rate adjustment	6.10%
Annual interest	14.61%
Maturity	May-28
Objective	Working capital
Non convertible debentures [member] | IPCA + 5.10% [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 5.10%
Index, interest rate adjustment	5.10%
Annual interest	9.40%
Maturity	-
Objective	Working capital
Debentures		363,894
Non convertible debentures [member] | IPCA + 5.57% [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 203613	197,923
Non convertible debentures [member] | IPCA + 5.57% [member] | 20-Sep [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 5.57%
Index, interest rate adjustment	5.57%
Annual interest	9.47%
Maturity	Sep-20
Objective	Working capital
Non convertible debentures [member] | IPCA + 7.14% [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 305894	293,312
Non convertible debentures [member] | IPCA + 7.14% [member] | December twenty two [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 7.14%
Index, interest rate adjustment	7.14%
Annual interest	11.09%
Maturity	Dec-20
Objective	Working capital
Non convertible debentures [member] | IPCA + 7.48% [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 275014	263,701
Non convertible debentures [member] | IPCA + 7.48% [member] | December twenty five [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 7.48%
Index, interest rate adjustment	7.48%
Annual interest	11.45%
Maturity	Dec-22
Objective	Working capital
Non convertible debentures [member] | IPCA + 7.36% [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 90656	86,927
Non convertible debentures [member] | IPCA + 7.36% [member] | December twenty three [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 7.36%
Index, interest rate adjustment	7.36%
Annual interest	11.32%
Maturity	Dec-25
Objective	Working capital
Non convertible debentures [member] | IPCA + 5.87% [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 767638	726,827
Non convertible debentures [member] | IPCA + 5.87% [member] | October twenty four [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 5.87%
Index, interest rate adjustment	5.87%
Annual interest	9.78%
Maturity	Dec-23
Objective	Working capital
Non convertible debentures [member] | IPCA + 4.33% [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 4.33%
Index, interest rate adjustment	4.33%
Annual interest	8.18%
Maturity	Oct-24
Objective	Working capital
Debentures	R$ 414583	396,328
Non convertible debentures [member] | 108 % of CDI [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	108 % of CDI
Index, interest rate adjustment	108.00%
Annual interest	6.92%
Maturity	-
Objective	Working capital
Debentures		171,515
Non convertible debentures [member] | 128 % of CDI [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 501064	499,576
Non convertible debentures [member] | 128 % of CDI [member] | December twenty five [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	128 % of CDI
Index, interest rate adjustment	128.00%
Annual interest	8.26%
Maturity	Dec-25
Objective	Working capital
Non convertible debentures [member] | CDI index [member]
Disclosure of detailed information about borrowings [line items]
Debentures	R$ 43471	87,467
Non convertible debentures [member] | CDI index [member] | September nineteen [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 0.90%
Annual interest	7.36%
Maturity	Sep-19
Objective	Working capital
BNDES [member] | URTJLP [member] | Dec - 29 [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	URTJLP
Annual interest	9.08%
Maturity	Dec-29
Loans, borrowings and debentures	R$ 2584347	2,270,055
Objective	Expansion project
BNDES [member] | Fixed interest rate [member] | 25-Feb [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	5.31%
Maturity	Feb-25
Loans, borrowings and debentures	R$ 1055281	1,281,416
Objective	Expansion project
BNDES [member] | Fixed interest rate [member] | 24-Jan [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	3.75%
Maturity	Jan-24
Loans, borrowings and debentures	R$ 2261	2,695
Objective	Expansion project
BNDES [member] | TJ462 [member] | 20-Oct [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	TJ462
Annual interest	9.87%
Maturity	Oct-20
Loans, borrowings and debentures	R$ 316854	485,807
Objective	Investment
BNDES [member] | Selic [member] | 20-Oct [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Selic
Annual interest	8.32%
Maturity	Oct-20
Loans, borrowings and debentures	R$ 152562	221,222
Objective	Investment
BNDES [member] | Selic [member] | 23-Jun [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Selic
Annual interest	8.49%
Maturity	Jun-23
Loans, borrowings and debentures	R$ 63852	66,794
Objective	Investment
BNDES [member] | TLJP index [member] | 23-Jun [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	TJLP
Annual interest	9.06%
Maturity	Jun-23
Loans, borrowings and debentures	R$ 107731	120,573
Objective	Investment
BNDES [member] | Selic [member] | 20-Sep [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Selic
Annual interest	13.65%
Maturity	Sep-20
Loans, borrowings and debentures	R$ 3930	4,075
Objective	Expansion project
BNDES [member] | IPCA [member] | 12-Nov [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA
Annual interest	11.69%
Maturity	Nov-21
Loans, borrowings and debentures	R$ 2211	2,840
Objective	Expansion project
EIB [member] | 20-Sep [member] | Dollar (USD) [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	2.94%
Maturity	Sep-20
Loans, borrowings and debentures	R$ 54508	70,611
Objective	Investment
EIB [member] | June twenty [member] | Dollar (USD) [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	3.88%
Maturity	Jun-20
Loans, borrowings and debentures	R$ 89003	127,190
Objective	Investment
EIB [member] | LIBOR [member] | May twenty one [member] | Dollar (USD) [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$ + LIBOR
Annual interest	3.43%
Maturity	May-21
Loans, borrowings and debentures	R$ 115581	138,778
Objective	Investment
EIB [member] | LIBOR [member] | 21-Sep [member] | Dollar (USD) [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$ + LIBOR
Annual interest	3.18%
Maturity	Sep-21
Loans, borrowings and debentures	R$ 130402	149,386
Objective	Investment
FINEP [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and debentures	R$ 4771832	5,034,500
FINEP [member] | Fixed interest rate [member] | Nov - 22 [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	5.00%
Maturity	Nov-22
Loans, borrowings and debentures	R$ 93309	93,058
Objective	Investment
Foreign loans [member] | LIBOR [member] | December twenty two [member] | Pound (GBP) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	GBP + Libor
Annual interest	4.22%
Maturity	Dec-22
Loans, borrowings and debentures	R$ 363250	312,642
Objective	Acquisition
Foreign loans [member] | LIBOR [member] | Nov - 20 [member] | Pound (GBP) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	GBP + Libor
Annual interest	2.43%
Maturity	Nov-20
Loans, borrowings and debentures	R$ 199794	157,432
Objective	Acquisition
NCE [member] | 112% of CDI [member] | 18-Dec [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	112% of CDI
Index, interest rate adjustment	112.00%
Annual interest	7.18%
Maturity	Dec-18
Loans, borrowings and debentures		59,858
Objective	Exportation
NCE [member] | 126% of CDI [member] | December twenty three [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	126% of CDI
Index, interest rate adjustment	126.00%
Annual interest	8.13%
Maturity	Dec-23
Loans, borrowings and debentures	R$ 514817
Objective	Exportation
NCE [member] | CDI + 3.50% [member] | 18-Dec [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 3.50%
Index, interest rate adjustment	3.50%
Annual interest	10.11%
Maturity	Dec-18
Loans, borrowings and debentures		294,968
Objective	Exportation
NCE [member] | 125% of CDI [member] | December twenty three [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	125% of CDI
Index, interest rate adjustment	125.00%
Annual interest	8.06%
Maturity	Dec-23
Loans, borrowings and debentures	R$ 646024	644,766
Objective	Exportation
Perpetual notes [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	8.25%
Maturity	-
Loans, borrowings and debentures	R$ 1961819	1,674,847
Objective	Acquisition
Resolution 4131 [member] | 20-Oct [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	4.79%
Maturity	Oct-20
Loans, borrowings and debentures	R$ 39738	68,305
Objective	Working capital
Resolution 4131 [member] | Nov - 22 [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	3.35%
Maturity	Nov-22
Loans, borrowings and debentures	R$ 209987
Objective	Working capital
Resolution 4131 [member] | 18-Mar [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	2.40%
Maturity	Mar-18
Loans, borrowings and debentures		415,762
Objective	Working capital
Resolution 4131 [member] | May Twenty Three [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	3.67%
Maturity	May-23
Loans, borrowings and debentures	R$ 292172
Objective	Working capital
Resolution 4131 [member] | November nineteen [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	4.34%
Maturity	Nov-19
Loans, borrowings and debentures	R$ 41033
Objective	Working capital
Resolution 4131 [member] | LIBOR [member] | February twenty [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$ + Libor
Annual interest	3.75%
Maturity	Feb-20
Loans, borrowings and debentures	R$ 156387	50,868
Objective	Working capital
Senior notes due 2018 [member] | Fixed interest rate [member] | 18-Mar [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	9.50%
Maturity	Mar-18
Loans, borrowings and debentures		168,052
Objective	Acquisition
Senior notes due 2023 [member] | 23-Mar [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	5.00%
Maturity	Mar-23
Loans, borrowings and debentures	R$ 409590	339,665
Objective	Acquisition
Senior notes due 2024 [member] | Feb-24 [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	7.38%
Maturity	Feb-24
Loans, borrowings and debentures	R$ 3061566	2,570,622
Objective	Acquisition
Senior notes due 2024 [member] | Sep-24 [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	5.95%
Maturity	Sep-24
Loans, borrowings and debentures	R$ 2022793	1,664,850
Objective	Acquisition
Senior notes due two thousand and twenty five [member] | January Twenty Five [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	5.88%
Maturity	Jan-25
Loans, borrowings and debentures	R$ 1997394
Objective	Acquisition
Senior notes due 2027 [member] | 27-Jan [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	7.00%
Maturity	Jan-27
Loans, borrowings and debentures	R$ 2977721	2,530,443
Objective	Acquisition
Trade banks [member] | Fixed interest rate [member] | 19-Jun [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed U.S.$
Annual interest	5.33%
Maturity	Jun-19
Loans, borrowings and debentures	R$ 15499	95,040
Objective	Working capital
Trade banks [member] | CDI + 4.91% p.a [member] | June eighteen [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 4.91% p.a.
Index, interest rate adjustment	4.91%
Annual interest	12.14%
Maturity	Jun-18
Loans, borrowings and debentures		98,117
Objective	Working capital
Working capital [member] | CDI + 2.80% p.a [member] | 18-Dec [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 2.80% p.a.
Index, interest rate adjustment	2.80%
Annual interest	9.88%
Maturity	Dec-18
Loans, borrowings and debentures		391,693
Objective	Working capital
Working capital [member] | CDI + 2.95% p.a [member] | 18-Dec [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 2.95% p.a.
Index, interest rate adjustment	2.95%
Annual interest	10.04%
Maturity	Dec-18
Loans, borrowings and debentures		286,463
Objective	Working capital
Working capital [member] | CDI + 0.31% p.m [member] | Jan-18 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 0.31% p.m.
Index, interest rate adjustment	0.31%
Annual interest	10.93%
Maturity	Jan-18
Loans, borrowings and debentures		1,117
Objective	Working capital
Working capital [member] | CDI + 0.33% p.m [member] | 18-Mar [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 0.33% p.m.
Index, interest rate adjustment	0.33%
Annual interest	11.20%
Maturity	Mar-18
Loans, borrowings and debentures		3,345
Objective	Working capital
Working capital [member] | 120% of CDI [member] | August twenty [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	120% of CDI
Index, interest rate adjustment	120.00%
Annual interest	7.74%
Maturity	Aug-20
Loans, borrowings and debentures	R$ 30828	21,221
Objective	Working capital
Working capital [member] | 120.85% of CDI [member] | September eighteen [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	120.85% of CDI
Index, interest rate adjustment	120.85%
Annual interest	7.77%
Maturity	Sep-18
Loans, borrowings and debentures		10,440
Objective	Working capital
Working capital [member] | 120.75% of CDI [member] | September eighteen [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	120.75% of CDI
Index, interest rate adjustment	120.75%
Annual interest	7.77%
Maturity	Sep-18
Loans, borrowings and debentures		20,879
Objective	Working capital
Working capital [member] | 125% of CDI [member] | Dec - 19 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	125% of CDI
Index, interest rate adjustment	125.00%
Annual interest	8.06%
Maturity	Dec-19
Loans, borrowings and debentures	R$ 5018
Objective	Working capital
Working capital [member] | 122% of CDI [member] | February Nineteen [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	122% of CDI
Index, interest rate adjustment	122.00%
Annual interest	7.86%
Maturity	Feb-19
Loans, borrowings and debentures	R$ 15402
Objective	Working capital
Bank overdraft [member] | 125.5% of CDI [member] | February Nineteen [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	125.5% of CDI
Index, interest rate adjustment	125.50%
Annual interest	8.08%
Maturity	Feb-19
Loans, borrowings and debentures		94
Objective	Working capital
Prepayment [member] | LIBOR [member] | April nineteen [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$+Libor
Annual interest	3.81%
Maturity	Apr-19
Loans, borrowings and debentures	R$ 11706	R$ 10039
Objective	Working capital

Financial Assets and Liabili_15

Financial Assets and Liabilities - Summary of Non-current Borrowings (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	R$ 20459008	R$ 17785554
1 - 2 years [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	2,113,502	2,087,933
25 to 36 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	1,310,790	2,188,717
37 to 48 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	1,201,227	1,334,529
49 to 60 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	2,429,146	1,051,146
61 to 72 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	5,783,465	1,762,197
73 to 84 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	2,332,961	4,914,452
85 to 96 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	475,964	429,244
Thereafter [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	R$ 4811953	R$ 4017336

Financial Assets and Liabili_16

Financial Assets and Liabilities - Summary of Carrying in Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Borrowings	R$ 22574313	R$ 21688946	R$ 18338497
Reais (R$) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	8,424,373	11,312,466
Dollar (USD) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	13,586,897	9,906,406
Pound (GBP) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	R$ 563043	R$ 470074

Financial Assets and Liabili_17

Financial Assets and Liabilities - Summary of Changes in Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [abstract]
Beginning Balance	R$ 21688946	R$ 18338497
Raised	3,761,058	6,248,712
Repayment of principal on loans, borrowings and debentures	(5,342,670)	(3,839,633)
Payment of interest on loans, borrowings and debentures	(1,465,666)	(1,602,034)	R$ 1449181
Interest, exchange rate and fair value	3,932,645	2,543,404
Ending balance	R$ 22574313	R$ 21688946	R$ 18338497

Financial Assets and Liabili_18

Financial Assets and Liabilities - Schedule Required to Comply Financial Covenants (Detail)	12 Months Ended
	Dec. 31, 2018
Debentures 3rd issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA can not exceed 4.00
Ratios	0.71%
Debentures 3rd issue one [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Short-term indebtedness / Total indebtedness can not exceed 0.6
Ratios	0.17%
Debentures 4th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA can not exceed 4.00
Ratios	0.71%
Debentures 4th issue one [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Short-term indebtedness / Total indebtedness can not exceed 0.6
Ratios	0.17%
Debentures 5th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA can not exceed 4.00
Ratios	0.71%
Debentures 6th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA can not exceed 4.00
Ratios	0.71%
Debentures 7th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA can not exceed 4.00
Ratios	0.71%
Senior notes due 2027 [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Pro forma(i) net debt / EBITDA not higher than or equal to 3.5
Ratios	2.40%
BNDES [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net Financial Debt / EBITDA <= 4.0x in December 31, 2018
Ratios	2.06%
BNDES one [member]
Disclosure of detailed information about borrowings [line items]
Triggers	EBITDA / Consolidated Finance Result> = 1.40x in December, 2018
Ratios	2.68%

Financial Assets and Liabili_19

Financial Assets and Liabilities - Summary of Finance Lease Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	R$ 764428	R$ 1250860
Interests	(211,078)	(306,722)
Present value of minimum lease payments	553,350	944,138	R$ 1397543
Current	120,491	261,344
Non-current	432,859	682,794
Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	600,142	1,060,759
Interests	(159,648)	(241,509)
Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	161,085	184,484
Interests	(51,143)	(64,528)
Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	3,201	5,617
Interests	(287)	R$ 685
Up to 1 year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	176,169
Interests	(55,678)
Present value of minimum lease payments	120,491
Up to 1 year [member] | Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	150,241
Interests	(44,284)
Up to 1 year [member] | Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	23,400
Interests	(11,152)
Up to 1 year [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	2,528
Interests	(242)
Between one and five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	422,421
Interests	(128,941)
Present value of minimum lease payments	293,480
Between one and five years [member] | Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	348,111
Interests	(98,797)
Between one and five years [member] | Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	73,637
Interests	(30,099)
Between one and five years [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	673
Interests	(45)
More than five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	165,838
Interests	(26,459)
Present value of minimum lease payments	139,379
More than five years [member] | Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	101,790
Interests	(16,567)
More than five years [member] | Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	64,048
Interests	R$ 9892

Financial Assets and Liabili_20

Financial Assets and Liabilities - Summary of Finance Lease movements (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of finance lease and operating lease by lessee [abstract]
At the beginning of the year	R$ 944138	R$ 1397543
Interest, exchange rate and fair value	144,763	178,139
Payment of principal	(384,752)	(348,114)
Payment of interest	(150,799)	(283,430)
At the end of the year	R$ 553350	R$ 944138

Financial Assets and Liabili_21

Financial Assets and Liabilities - Summary of Future Minimum Lease Payments under Non-Cancellable Leases (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	R$ 49687	R$ 56202
Locomotives [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	1,187	1,695
Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	34,123	38,449
Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	14,377	R$ 16058
Up to 1 year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	12,094
Up to 1 year [member] | Locomotives [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	678
Up to 1 year [member] | Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	8,925
Up to 1 year [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	2,491
Between one and five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	33,231
Between one and five years [member] | Locomotives [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	509
Between one and five years [member] | Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	24,332
Between one and five years [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	8,390
More than five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	4,362
More than five years [member] | Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	866
More than five years [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	R$ 3496

Financial Assets and Liabili_22

Financial Assets and Liabilities - Summary of Trade Payables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of trade and other payables [line items]
Judicial deposits		R$ 294976
Other	R$ 11221	731
Total trade and other payables	1,923,920	2,433,995
Natural gas suppliers [member]
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers	838,105	1,563,930
Materials and service suppliers [member]
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers	1,073,227	1,162,496
Fuel and lubricants suppliers [member]
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers	R$ 1367	R$ 1814

Financial Assets and Liabili_23

Financial Assets and Liabilities - Summary of Derivative Financial Instruments (Detail) - BRL (R$)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Assets	R$ 2548857000	R$ 1162213000
Liabilities	(25,714,000)	(115,085,000)
Notional	14,011,834,000	9,664,161,000
Fair value	2,521,424,000	1,047,585,000
Fair value [member]
Disclosure of detailed information about financial instruments [line items]
Total financial instruments	2,523,143,000	1,047,128,000
Assets	2,548,857,000	1,162,213,000
Liabilities	(25,714,000)	(115,085,000)
Forward agreements [member]
Disclosure of detailed information about financial instruments [line items]
Notional	907,832,000	494,302,000
Fair value	1,719,000	(457,000)
Interest rate swaps [member]
Disclosure of detailed information about financial instruments [line items]
Notional	2,114,926,000	2,446,369,000
Fair value	394,497,000	330,712,000
Exchange and interest rate [member]
Disclosure of detailed information about financial instruments [line items]
Notional	11,896,908,000	7,217,792,000
Fair value	R$ 2126927000	R$ 716873000

Financial Assets and Liabili_24

Financial Assets and Liabilities - Summary of Hedge Accounting (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about hedges [line items]
Beginning balance	R$ 3859515	R$ 1387375
Initial measurement	(3,478,165)	(2,461,836)
Principal amortization	326,535
Interest amortization	444,310	222,839
Fair value	(553,092)	(233,143)
Ending balance	(7,119,927)	(3,859,515)
Debt [member]
Disclosure of detailed information about hedges [line items]
Beginning balance	(4,218,221)	(1,534,072)
Initial measurement	(3,478,165)	(2,461,836)
Principal amortization	364,491
Interest amortization	409,277	173,186
Fair value	(1,541,898)	(395,499)
Ending balance	(8,464,516)	(4,218,221)
Derivative [member]
Disclosure of detailed information about hedges [line items]
Beginning balance	358,706	146,697
Principal amortization	(37,956)
Interest amortization	35,033	49,653
Fair value	988,806	162,356
Ending balance	R$ 1344589	R$ 358706

Financial Assets and Liabili_25

Financial Assets and Liabilities - Summary of Market Value of Senior Notes that are listed on Luxembourg Stock Exchange (Detail)	Dec. 31, 2018	Dec. 31, 2017
Senior notes due 2018 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage		100.37%
Senior notes due 2023 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	96.86%	101.54%
Senior notes due 2024 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	104.27%	107.86%
Senior notes due 2024 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	98.55%	102.79%
Senior notes due two thousand and twenty five [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	94.94%
Senior notes due 2027 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	101.15%	108.14%
Perpetual notes [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	101.21%	102.83%

Financial Assets and Liabili_26

Financial Assets and Liabilities - Summary of Carrying Amounts and Fair Value of Financial Assets and Financial Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Financial assets	R$ 12239196	R$ 12672067
Financial liabilities	(27,455,828)	(28,170,794)
Level 3 [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(64,969)	(116,542)	R$ 166807
Cost [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	8,352,282	6,867,670
Financial liabilities	(12,659,809)	(8,061,864)
Cost [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,600,590	1,852,114
Cost [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	4,202,835	3,853,343
Cost [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,548,857	1,162,213
Financial liabilities	(25,714)	(115,085)
Cost [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(12,569,126)	(7,830,237)
Cost [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(64,969)	(116,542)
Fair value [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	8,352,282	6,867,670
Financial liabilities	(12,594,840)	(7,945,322)
Fair value [member] | Level 2 [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,600,590	1,852,114
Fair value [member] | Level 2 [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	4,202,835	3,853,343
Fair value [member] | Level 2 [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	2,548,857	1,162,213
Financial liabilities	(25,714)	(115,085)
Fair value [member] | Level 2 [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(12,569,126)	(7,830,237)
Fair value [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(64,969)	(116,542)
Fair value [member] | Level 3 [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	R$ 64969	R$ 116542

Financial Assets and Liabili_27

Financial Assets and Liabilities - Summary of Carrying Amounts and Fair Value of Financial Assets and Financial Liabilities (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about financial instruments [abstract]
Discount rate adjusted for risk	13.00%

Financial Assets and Liabili_28

Financial Assets and Liabilities - Summary of Changes in Level 3 Items (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Beginning Balance	R$ 28170794
Ending Balance	27,455,828	R$ 28170794
Contingent consideration [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Beginning Balance	116,542	166,807
Repayment of principal	(52,240)	(50,265)
Interest and exchange variation	667
Ending Balance	R$ 64969	R$ 116542

Other Current Tax Receivables -

Other Current Tax Receivables - Summary of Other Current Tax Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	R$ 1647691	R$ 1106230
Current	796,199	327,410
Non-Current	851,492	778,820
ICMS - State VAT [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	575,494	477,160
ICM SCIAP Taxes [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	183,845	214,745
Credit installment [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	40,261	38,926
COFINS - Revenue tax [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	646,135	278,512
PIS - Revenue tax [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	169,460	73,214
Other [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	R$ 32496	R$ 23673

Other Current Tax Receivables_2

Other Current Tax Receivables - Summary of Other Current Tax Receivables (Parenthetical) (Detail) R$ in Thousands	Mar. 15, 2017BRL (R$)
Federal Supreme Court [member]
Trade and Other Current Receivables [line items]
Income grant from judicial precedent	R$ 574706

Other Current Tax Receivables_3

Other Current Tax Receivables - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Trade and Other Current Receivables [line items]
Financial result	R$ 1610936	R$ 2751499	R$ 3055776
Recovering tax credits	338,040
Interest on other receivables	460,861	R$ 120030	R$ 263180
Provision for taxes other than income tax [member]
Trade and Other Current Receivables [line items]
Recognition of tax assets related to exclusion of tax on sales and services	431,283
Deduction of gross sales	139,013
Other income	199,027
Financial result	93,243
Recovering tax credits	338,040
Interest on other receivables	93,243
Cosan Lubrificantese Especialidades S A [member]
Trade and Other Current Receivables [line items]
Deferred income	232,013
Cosan Lubrificantese Especialidades S A and Cosan S A [member]
Trade and Other Current Receivables [line items]
Deferred income	200,866
Cosan S.A. [member]
Trade and Other Current Receivables [line items]
Deferred income	31,148
Comgas [member]
Trade and Other Current Receivables [line items]
Contingent asset	569,000
Comgas [member] | PIS and COFINS [member]
Trade and Other Current Receivables [line items]
Tax benefit from federal tax authorities	188,216
Rumo [member] | PIS and COFINS [member]
Trade and Other Current Receivables [line items]
Tax benefit from federal tax authorities	R$ 11054

Inventories - Summary of invent

Inventories - Summary of inventories and written down of inventories (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Classes of current inventories [abstract]
Finished goods	R$ 389896	R$ 298860
Raw material for construction process	45,397	53,213
Fuels and lubricants	6,224	4,207
Spare parts and accessories	224,005	244,256
Warehouse and others	50,768	62,525
Inventories	R$ 716290	R$ 663061

Investments in Associates - Sum

Investments in Associates - Summary of Information in Associates of Company and Company's Ownership (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of associates and joint ventures [line items]
Beginning balance	R$ 301342
Interest in earnings (losses) of associates	(51,473)	R$ 17162	R$ 4440
Dividends	(343,450)
Ending balance	R$ 378519	R$ 301342
Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	60.25%
Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	72.50%
Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	72.50%	72.53%
Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	60.25%	58.21%
Moove Lubricants Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Comgas [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	80.12%	79.87%
Cosan Biomassa SA [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan Cayman I I Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan Global Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan Investimentose Participacoes S A [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan Lubes Investments Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Airport Energy Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Airport Energy Services Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Wessesx Petroleum Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Stanbridge Group Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
TTA [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	75.00%
Cosan Lubrificantes S.R.L [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%
LubrigrupoII [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%
Metrolube [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%
Cosan Lubrificantese Especialidades S A [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan Luxembourg S A [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan Overseas Limited [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan Paraguay S A [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Cosan U.S Inc [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Ilha Terminal Distribuicao de Produtos Quimicos [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Pasadena Empreendimentose Participacoes S A [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Zip Lube S A [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%	100.00%
Payly Solucoes de Pagamentos S.A. [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	100.00%
Rumo S.A. [member] | Cosan S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	1.71%	1.71%
Rumo S.A. [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Logispot Armazens Gerais S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	14.52%	14.52%
Elevacoes Portuarias S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Rumo Luxembourg Sarl [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Rumo Intermodal SA [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Rumo Malha Oeste SA [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Rumo Malha Paulista SA [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Rumo Malha Sul SA [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Rumo Malha Norte SA [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.40%	28.33%
Boswells S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Brado Holding S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		28.47%
A L L Servicos Ltda [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		28.47%
A L L Argentina S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Paranagua S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
A L L Armazens Gerais Ltda [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Portofer Ltda [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
Brado Logisticae Participacoes S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	17.71%	17.71%
Brado Logistica S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	17.71%	17.71%
A L L Mesopotamica S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	20.09%	20.09%
A L L Central S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	20.94%	20.94%
Servicios De Inversion Logistica Integrales SA [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	28.47%	28.47%
P G T S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		28.47%
Other investments [member]
Disclosure of associates and joint ventures [line items]
Dividends	R$ 5039
Associates [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	301,342	R$ 286947
Interest in earnings (losses) of associates	51,473	17,162
Other comprehensive (losses) D	3,202	4,042
Dividends	(16,970)	(16,230)
Increase/ eduction of f capital and li	39,472	14,506
Assumption of assets and abilities December		(5,085)
Ending balance	R$ 378519	301,342	286,947
Associates [member] | Tellus Brasil Participacoes S.A. [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	120,920,492
Shares held by Cosan	61,359,624
Cosan ownership interest	50.74%
Economic benefits %	5.00%
Beginning balance	R$ 98723	97,002
Interest in earnings (losses) of associates	5,618	4,972
Dividends	(3,232)	(3,251)
Ending balance	R$ 101109	98,723	97,002
Associates [member] | Novvi Limited Liability Company [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	1,011,000
Shares held by Cosan	202,200
Cosan ownership interest	20.00%
Economic benefits %	20.00%
Beginning balance	R$ 11756	18,838
Interest in earnings (losses) of associates	(524)	(7,665)
Other comprehensive (losses) D	2,217	583
Ending balance	R$ 13449	11,756	18,838
Associates [member] | Janus Brasil Participacoes S.A. [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	207,712,545
Shares held by Cosan	105,461,644
Cosan ownership interest	50.77%
Economic benefits %	5.00%
Beginning balance	R$ 51426	33,998
Interest in earnings (losses) of associates	9,142	3,014
Other comprehensive (losses) D		3,181
Dividends	(4,386)	(1,840)
Increase/ eduction of f capital and li	37,639	13,073
Ending balance	R$ 93821	51,426	33,998
Associates [member] | Radar Propriedades Agricolas S.A. [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	1,735,703
Shares held by Cosan	531,125
Cosan ownership interest	51.00%
Economic benefits %	2.51%
Beginning balance	R$ 57532	55,148
Interest in earnings (losses) of associates	2,528	3,128
Other comprehensive (losses) D	202	232
Dividends	(678)	(976)
Ending balance	R$ 59584	57,532	55,148
Associates [member] | Radar II Propriedades Agricolas S.A. [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	81,440,221
Shares held by Cosan	24,920,708
Cosan ownership interest	51.00%
Economic benefits %	3.00%
Beginning balance	R$ 31126	30,537
Interest in earnings (losses) of associates	1,634	1,704
Other comprehensive (losses) D	42	46
Dividends	(566)	(1,161)
Ending balance	R$ 32236	31,126	30,537
Associates [member] | Usina Santa Luiza SA [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	28,553,200
Shares held by Cosan	9,516,782
Cosan ownership interest	33.33%
Economic benefits %	33.33%
Beginning balance	R$ 4389
Interest in earnings (losses) of associates	22,987	8,979
Increase/ eduction of f capital and li	1,833	1,433
Assumption of assets and abilities December		(6,023)
Ending balance	29,209	4,389
Associates [member] | Other investments [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	46,390	51,424
Interest in earnings (losses) of associates	10,088	3,030
Other comprehensive (losses) D	741
Dividends	(8,108)	(9,002)
Assumption of assets and abilities December		938
Ending balance	R$ 49111	R$ 46390	R$ 51424

Investments in Associates - S_2

Investments in Associates - Summary of Information in Associates of Company and Company's Ownership (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2018
Disclosure of associates [abstract]
Uncovered liabilities		R$ 75275
Stake rate	80.12%
Net proceeds in Sales of stock in subsidiary		R$ 7888

Investments in Associates - S_3

Investments in Associates - Summary of Financial Information of Associates (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of financial statements [line items]
Assets	R$ 56360716	R$ 55624511
Liabilities	(38,391,360)	(38,565,098)
Shareholders' equity	17,969,356	17,059,413	R$ 16009749	R$ 16189250
Profit or loss in the year	2,083,180	1,046,297	R$ 459023
Radar Propriedades Agricolas S.A. [member]
Statement of financial statements [line items]
Assets	2,240,694	2,362,536
Liabilities		(63,915)
Shareholders' equity	1,937,748	2,298,621
Profit or loss in the year	100,628	125,441
Radar II Propriedades Agricolas S.A. [member]
Statement of financial statements [line items]
Assets	829,739	1,026,024
Liabilities		(53)
Shareholders' equity	829,721	1,025,971
Profit or loss in the year	54,509	56,197
Novvi Limited Liability Company [member]
Statement of financial statements [line items]
Assets	81,729	42,739
Liabilities		(7,095)
Shareholders' equity	75,474	35,644
Profit or loss in the year	11,750	(24,415)
Tellus Brasil Participacoes S.A. [member]
Statement of financial statements [line items]
Assets	172,895	2,029,201
Liabilities		(99,135)
Shareholders' equity	(41,817)	1,930,066
Profit or loss in the year	(34,637)	97,044
Usina Santa Luiza SA [member]
Statement of financial statements [line items]
Assets	110,629	37,218
Liabilities		(24,050)
Shareholders' equity	(87,636)	13,168
Profit or loss in the year	(74,467)	(5,625)
Janus Brasil Participacoes S.A. [member]
Statement of financial statements [line items]
Assets	1,981,825	1,753,327
Liabilities		(162,531)
Shareholders' equity	1,839,478	1,590,796
Profit or loss in the year	R$ 133134	R$ 116357

Investments in Associates - S_4

Investments in Associates - Summary of Non-controlling Interests in Subsidiaries (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement of financial statements [line items]
Beginning balance	R$ 11020656
Interest in earnings (losses) of associates	1,107,732
Sales or purchase of interests	(435,847)
Other comprehensive income (losses)	(15,795)
Dividends	(343,450)
New standards adopted by Company	(4,738)
Business combination	7,199
Other	19,196
Ending balance	11,354,953	R$ 11020656
Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	R$ 11020656	9,737,286
Interest in earnings (losses) of associates		495,276
Sales or purchase of interests		(643,861)
Other comprehensive income (losses)		64,605
Dividends		(727,224)
Capital increase		2,052,962
Other		41,612
Ending balance		11,020,656
Comgas [member]
Statement of financial statements [line items]
Shares issued by the associate	132,023,251
Shares held by non-controlling shareholders	26,243,394
Non-controlling interest	19.88%
Beginning balance	R$ 850595
Interest in earnings (losses) of associates	250,774
Sales or purchase of interests	12,287
Other comprehensive income (losses)	(6,418)
Dividends	(118,945)
New standards adopted by Company	(1,280)
Other	345
Ending balance	R$ 987358	850,595
Logispot Armazens Gerais S A [member]
Statement of financial statements [line items]
Shares issued by the associate	2,040,816
Shares held by non-controlling shareholders	1,000,000
Non-controlling interest	49.00%
Rumo [member]
Statement of financial statements [line items]
Shares issued by the associate	1,559,015,898
Shares held by non-controlling shareholders	1,088,431,798
Non-controlling interest	69.82%
Beginning balance	R$ 5732763
Interest in earnings (losses) of associates	197,616
Other comprehensive income (losses)	7,999
Dividends	(2,742)
Other	(6,485)
Ending balance	R$ 5929151	5,732,763
Brado Logisticae Participacoes S A [member]
Statement of financial statements [line items]
Shares issued by the associate	12,962,963
Shares held by non-controlling shareholders	4,897,407
Non-controlling interest	37.78%
Rumo Malha Norte SA [member]
Statement of financial statements [line items]
Shares issued by the associate	1,189,412,363
Shares held by non-controlling shareholders	5,709,179
Non-controlling interest	0.48%
Cosan S.A. [member]
Statement of financial statements [line items]
Shares issued by the associate	407,904,353
Shares held by non-controlling shareholders	156,000,696
Non-controlling interest	38.24%
Beginning balance	R$ 3795050
Interest in earnings (losses) of associates	632,964
Sales or purchase of interests	(448,538)
Other comprehensive income (losses)	(17,456)
Dividends	(216,702)
New standards adopted by Company	(3,381)
Other	24,027
Ending balance	3,765,964	3,795,050
Cosan S.A. [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	R$ 3795050	3,343,719
Interest in earnings (losses) of associates		499,455
Sales or purchase of interests		148,465
Other comprehensive income (losses)		66,612
Dividends		(274,177)
Other		10,976
Ending balance		3,795,050
Cosan Logistica S.A. [member]
Statement of financial statements [line items]
Shares issued by the associate	463,224,241
Shares held by non-controlling shareholders	127,324,097
Non-controlling interest	27.49%
Cosan Logistica S.A. [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	R$ 607284	424,784
Interest in earnings (losses) of associates		(21,840)
Sales or purchase of interests		(6,026)
Other comprehensive income (losses)		124
Capital increase		209,786
Other		456
Ending balance		607,284
Companhia de Gas de Sao Paulo - COMGAS [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	850,595	1,826,733
Interest in earnings (losses) of associates		195,206
Sales or purchase of interests		(753,019)
Other comprehensive income (losses)		(3,130)
Dividends		(428,603)
Other		13,408
Ending balance		850,595
Rumo S.A. [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	5,732,763	4,105,962
Interest in earnings (losses) of associates		(182,997)
Sales or purchase of interests		(33,281)
Other comprehensive income (losses)		999
Dividends		(5,049)
Capital increase		1,843,176
Other		3,953
Ending balance		5,732,763
Logispot Armazens Agricolas S.A. [member]
Statement of financial statements [line items]
Beginning balance	34,588
Interest in earnings (losses) of associates	90
Dividends	(22)
Ending balance	34,656	34,588
Logispot Armazens Agricolas S.A. [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	34,588	36,088
Interest in earnings (losses) of associates		(1,500)
Ending balance		34,588
Other investments [member]
Statement of financial statements [line items]
Beginning balance	376
Interest in earnings (losses) of associates	5,750
Other comprehensive income (losses)	(795)
Dividends	(5,039)
Business combination	7,199
Ending balance	7,491	376
Other investments [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	376
Interest in earnings (losses) of associates		6,952
Dividends		(19,395)
Other		12,819
Ending balance		376
Cosan Logistica [member]
Statement of financial statements [line items]
Beginning balance	607,284
Interest in earnings (losses) of associates	20,538
Sales or purchase of interests	404
Other comprehensive income (losses)	875
New standards adopted by Company	(77)
Other	1,309
Ending balance	R$ 630333	R$ 607284

Investments in Associates - S_5

Investments in Associates - Summary of Financial Position (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current
Assets	R$ 11959590	R$ 13033936
Liabilities	(6,240,818)	(9,022,320)
Non-current
Assets	44,401,126	42,590,575
Liabilities	(32,150,542)	(29,542,778)
Total shareholders' equity	17,969,356	17,059,413	R$ 16009749	R$ 16189250
Cosan S.A. [member]
Current
Assets	3,223,524	3,292,492
Liabilities	(1,915,211)	(3,126,675)
Net current assets	1,308,313	165,817
Non-current
Assets	8,836,357	9,104,142
Liabilities	(4,981,805)	(4,730,870)
Net non-current assets	3,854,552	4,373,272
Total shareholders' equity	5,162,865	4,539,089
Cosan Logistica S.A. [member]
Current
Assets	2,076,250	2,439,746
Liabilities	(927,622)	(1,074,408)
Net current assets	1,148,628	1,365,338
Non-current
Assets	16,190,848	14,154,927
Liabilities	(7,410,761)	(6,073,595)
Net non-current assets	8,780,087	8,081,332
Total shareholders' equity	9,928,715	9,446,670
Companhia de Gas de Sao Paulo - COMGAS [member]
Current
Assets	7,147	7,112
Liabilities	(1,806)	(3,625)
Net current assets	5,341	3,487
Non-current
Assets	2,286,503	2,207,520
Net non-current assets	2,286,503	2,207,520
Total shareholders' equity	2,291,844	2,211,007
Rumo S.A. [member]
Current
Assets	297,823	581,296
Liabilities	(365,275)	(585,226)
Net current assets	(67,452)	(3,930)
Non-current
Assets	10,928,252	10,239,474
Liabilities	(2,832,600)	(2,484,084)
Net non-current assets	8,095,652	7,755,390
Total shareholders' equity	R$ 8028200	R$ 7751460

Investments in Associates - S_6

Investments in Associates - Summary of Profit or Loss and Other Comprehensive Income (Detail)	May 16, 2018BRL (R$)	May 16, 2018USD ($)	Dec. 31, 2018BRL (R$)	Dec. 31, 2017BRL (R$)	Dec. 31, 2016BRL (R$)
Statement of financial statements [line items]
Net sales			R$ 16843933000	R$ 13582463000	R$ 12518139000
Profit before taxes			2,843,667,000	1,474,652,000	555,987,000
Income tax expenses			(760,487,000)	(428,355,000)	(61,702,000)
Profit (loss) from discontinued operation					(35,262,000)
Profit for the year			2,083,180,000	1,046,297,000	459,023,000
Other comprehensive income (loss)			(208,756,000)	151,065,000	140,751,000
Total comprehensive income			1,874,424,000	1,197,362,000	475,145,000
Comprehensive income attributable to non-controlling interests			1,091,937,000	560,099,000	199,588,000
Dividends paid	R$ 69622	$ (20,000)		(792,145,000)	(975,405,000)
Dividends paid			425,493,000
Companhia de Gas de Sao Paulo - COMGAS [member]
Statement of financial statements [line items]
Net sales			6,840,011,000	5,537,857,000	5,657,246,000
Profit before taxes			1,799,963,000	795,629,000	1,312,517,000
Income tax expenses			(540,995,000)	(235,972,000)	(411,418,000)
Profit for the year			1,258,968,000	559,657,000	901,099,000
Other comprehensive income (loss)			(32,300,000)	(15,585,000)	(56,012,000)
Total comprehensive income			1,226,668,000	544,072,000	845,087,000
Comprehensive income attributable to non-controlling interests			243,835,000	109,501,000	315,555,000
Dividends paid			756,767,000	1,121,407,000	(1,369,456,000)
Rumo S.A. [member]
Statement of financial statements [line items]
Net sales			645,088,000	734,840,000	40,759,000
Profit before taxes			285,887,000	(293,290,000)	(1,137,856,000)
Income tax expenses			(21,530,000)	32,483,000	74,626,000
Profit for the year			264,357,000	(260,807,000)	(1,063,230,000)
Other comprehensive income (loss)			11,182,000	1,383,000	4,746,000
Total comprehensive income			275,539,000	(259,424,000)	(1,058,484,000)
Comprehensive income attributable to non-controlling interests			192,368,000	(185,566,000)	(758,192,000)
Cosan S.A. [member]
Statement of financial statements [line items]
Profit before taxes			1,662,663,000	1,606,191,000	754,717,000
Income tax expenses			(10,342,000)	(290,867,000)	357,425,000
Profit (loss) from discontinued operation					(76,057,000)
Profit for the year			1,652,321,000	1,315,324,000	1,036,085,000
Other comprehensive income (loss)			(40,348,000)	179,645,000	(111,232,000)
Total comprehensive income			1,611,973,000	1,494,969,000	924,853,000
Comprehensive income attributable to non-controlling interests			616,490,000	622,254,000	348,764,000
Dividends paid			(446,295,000)	(376,679,000)	(866,834,000)
Cosan Logistica S.A. [member]
Statement of financial statements [line items]
Profit before taxes			74,643,000	(78,218,000)	(206,412,000)
Income tax expenses				(1,297,000)	(282,000)
Profit for the year			74,643,000	(79,515,000)	(206,694,000)
Other comprehensive income (loss)			3,194,000	394,000	1,276,000
Total comprehensive income			77,837,000	(79,121,000)	(205,418,000)
Comprehensive income attributable to non-controlling interests			R$ 21395000	R$ 21707000	R$ 56515000

Investments in Associates - S_7

Investments in Associates - Summary of Cash Flows (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of financial statements [line items]
(Decrease) increase in cash and cash equivalents	R$ 1227249	R$ 55009	R$ 1089061
Cash and cash equivalents at beginning of year	4,555,177	4,499,588	3,505,824
Effect of exchange rate Fluctuations on cash held	293,870	110,598	(95,297)
Cash and cash equivalents at end of year	3,621,798	4,555,177	4,499,588
Cosan S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities	1,114,880	98,643	(415,565)
Net cash generated by (used in) investing activities	1,097,236	1,126,170	2,032,424
Net cash provided by (used in) financing activities	(1,428,044)	(2,147,738)	(1,280,978)
(Decrease) increase in cash and cash equivalents	784,072	(922,925)	335,881
Cash and cash equivalents at beginning of year	144,005	1,066,930	731,049
Effect of exchange rate Fluctuations on cash held	0	0	0
Cash and cash equivalents at end of year	928,077	144,005	1,066,930
Cosan Logistica S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities	(2,688)	(3,481)	(3,992)
Net cash generated by (used in) investing activities	382	(748,482)	(757,768)
Net cash provided by (used in) financing activities	2,584	753,853	587,915
(Decrease) increase in cash and cash equivalents	278	1,890	(173,845)
Cash and cash equivalents at beginning of year	1,905	15	173,860
Effect of exchange rate Fluctuations on cash held	0	0	0
Cash and cash equivalents at end of year	2,183	1,905	15
Companhia de Gas de Sao Paulo - COMGAS [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities	1,573,171	1,637,103	2,087,724
Net cash generated by (used in) investing activities	(1,121,605)	(634,776)	(637,013)
Net cash provided by (used in) financing activities	(1,576,470)	(1,383,142)	(1,310,018)
(Decrease) increase in cash and cash equivalents	(1,124,904)	(380,815)	140,693
Cash and cash equivalents at beginning of year	1,727,521	2,108,336	1,967,643
Effect of exchange rate Fluctuations on cash held	0	0	0
Cash and cash equivalents at end of year	602,616	1,727,521	2,108,336
Rumo S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities	166,085	(529,337)	558,205
Net cash generated by (used in) investing activities	32,164	(1,434,807)	(761,601)
Net cash provided by (used in) financing activities	(198,584)	1,962,035	202,912
(Decrease) increase in cash and cash equivalents	(335)	(2,109)	(484)
Cash and cash equivalents at beginning of year	930	3,039	3,523
Effect of exchange rate Fluctuations on cash held	0	0	0
Cash and cash equivalents at end of year	R$ 595	R$ 930	R$ 3039

Investments in Joint Ventures -

Investments in Joint Ventures - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)JointVenture
Disclosure of joint ventures [line items]
Number of joint ventures | JointVenture	2
Credit facility unused | $	$ 350,000
Raizen Combustiveis S A [member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture	50.00%
Raizen Energia S A [member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture	50.00%

Investments in Joint Ventures_2

Investments in Joint Ventures - Summary of Changes to Investments in Joint Ventures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of joint ventures [line items]
Beginning balance	R$ 8447799	R$ 8506395
Interest in earnings of joint ventures	946,282	985,090	R$ 1570132
Other comprehensive (losses) income	(46,523)	204,063
Interest on capital	(88,200)	(42,000)
Changes in the accounting polices adopted by the Company	(1,340)
Dividends	(1,180,111)	(1,205,749)
Ending balance	8,077,907	8,447,799	8,506,395
Raizen Combustiveis S A [member]
Disclosure of joint ventures [line items]
Beginning balance	R$ 3185987	3,190,821
Shares issued by the joint venture	1,661,418,472
Shares held by Cosan	830,709,236
Cosan ownership interest	50.00%
Interest in earnings of joint ventures	R$ 693226	694,015
Other comprehensive (losses) income	8,358	(5,349)
Interest on capital	(88,200)	(42,000)
Changes in the accounting polices adopted by the Company	(1,258)
Dividends	(693,500)	(651,500)
Ending balance	3,104,613	3,185,987	3,190,821
Raizen Energia S A [member]
Disclosure of joint ventures [line items]
Beginning balance	R$ 5261812	5,315,574
Shares issued by the joint venture	7,243,283,198
Shares held by Cosan	3,621,641,599
Cosan ownership interest	50.00%
Interest in earnings of joint ventures	R$ 253056	291,075
Other comprehensive (losses) income	(54,881)	209,412
Changes in the accounting polices adopted by the Company	(82)
Dividends	(486,611)	(554,249)
Ending balance	R$ 4973294	R$ 5261812	R$ 5315574

Property, Plant and Equipment_3

Property, Plant and Equipment, Intangible Assets and Goodwill - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)Locomotives
Disclosure of detailed information about intangible assets [line items]
Final value growth rate	3.75%
Description of agreement related to intangible assets	The concession right recognized upon the business combination of Comgás, which is being amortized over the concession period on a straight line basis, considering the extension of the distribution services for another 20 years.
Recoverable value	R$ 82995
Book value of property, plant and equipment and intangible assets	R$ 155443
Weighted average cost of capital percentage	9.30%
Percentage of increase in discount rate	6.30%
Impairment of assets and goodwill	R$ 72448
Cash-generating units [member]
Disclosure of detailed information about intangible assets [line items]
Discount rate (WACC)	8.28%
Provision for impairment	R$ 72448
Discounted cash flow [member]
Disclosure of detailed information about intangible assets [line items]
Description of cash flow estimated period	Discounted cash flows were drawn up over a ten-year period and carried forward in perpetuity without considering a real growth rate. Management understands the use of periods greater than five years in the preparation of discounted cash flows as it reflects the estimated time of use of the asset and business groups.
Rumo S.A. [member] | Logistics segment [member]
Disclosure of detailed information about intangible assets [line items]
Number of locomotives | Locomotives	200

Property, Plant and Equipment_4

Property, Plant and Equipment, Intangible Assets and Goodwill - Summary of Depreciation on Straight-line Basis Over the Estimated Useful life of Assets (Detail)	12 Months Ended
	Dec. 31, 2018
Permanent railways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	4.00%
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	20.00%
Bottom of range [member] | Buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	4.00%
Bottom of range [member] | Machinery, equipment and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	8.00%
Bottom of range [member] | Airplanes, vessels and vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	10.00%
Bottom of range [member] | Railcars [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	2.90%
Bottom of range [member] | Locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	3.33%
Bottom of range [member] | Furniture and fixtures [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	10.00%
Top of range [member] | Buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	5.00%
Top of range [member] | Machinery, equipment and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	11.00%
Top of range [member] | Airplanes, vessels and vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	20.00%
Top of range [member] | Railcars [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	6.00%
Top of range [member] | Locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	8.00%
Top of range [member] | Furniture and fixtures [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	15.00%

Property, Plant and Equipment_5

Property, Plant and Equipment, Intangible Assets and Goodwill - Schedule of Property Plant and Equipment (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	R$ 11681575	R$ 11681575
Beginning balance	11,681,575
Ending balance	12,417,822	11,681,575
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	14,502,882	12,540,013
Beginning balance	14,502,882	12,540,013
Additions	2,242,546	2,197,316
Business combinations(iii)	5,699	20,603
Disposals	(263,440)	(221,944)
Transfers	(155,419)	(33,106)
Effect of exchange rate fluctuations	47,511
Ending balance	16,379,779	14,502,882
Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(2,821,307)	(1,813,565)
Beginning balance	(2,821,307)	(1,813,565)
Additions	(1,320,729)	(1,232,983)
Disposals	252,587	199,394
Transfers	18,922	25,847
Impairment	(71,732)
Effect of exchange rate fluctuations	(19,698)
Ending balance	(3,961,957)	(2,821,307)
Land, buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	772,596	772,596
Beginning balance	772,596
Ending balance	892,266	772,596
Land, buildings and improvements [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	1,070,095	1,043,437
Beginning balance	1,070,095	1,043,437
Additions	565	38
Disposals	(4,183)	(2,239)
Transfers	155,699	28,859
Effect of exchange rate fluctuations	21,251
Ending balance	1,243,427	1,070,095
Land, buildings and improvements [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(297,499)	(255,893)
Beginning balance	(297,499)	(255,893)
Additions	(52,925)	(41,343)
Disposals	3,518	234
Transfers	(1,058)	(497)
Effect of exchange rate fluctuations	(3,197)
Ending balance	(351,161)	(297,499)
Machinery, equipment and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	530,252	530,252
Beginning balance	530,252
Ending balance	602,361	530,252
Machinery, equipment and facilities [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	874,398	716,310
Beginning balance	874,398	716,310
Additions	8,702	5,911
Business combinations(iii)		2,867
Disposals	(25,421)	(106,088)
Transfers	173,251	255,398
Effect of exchange rate fluctuations	14,640
Ending balance	1,045,570	874,398
Machinery, equipment and facilities [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(344,146)	(287,745)
Beginning balance	(344,146)	(287,745)
Additions	(116,002)	(135,580)
Disposals	25,054	93,592
Transfers	2,609	(14,413)
Effect of exchange rate fluctuations	(10,724)
Ending balance	(443,209)	(344,146)
Railcars and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	4,849,944	4,849,944
Beginning balance	4,849,944
Ending balance	4,765,034	4,849,944
Railcars and locomotives [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	6,095,595	5,270,469
Beginning balance	6,095,595	5,270,469
Additions	42,031	14,835
Disposals	(189,143)	(125,206)
Transfers	560,265	935,497
Ending balance	6,508,748	6,095,595
Railcars and locomotives [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(1,245,651)	(742,297)
Beginning balance	(1,245,651)	(742,297)
Additions	(655,745)	(643,683)
Disposals	186,557	99,753
Transfers	4,933	40,576
Impairment	(33,808)
Ending balance	(1,743,714)	(1,245,651)
Permanent railways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	4,186,339	4,186,339
Beginning balance	4,186,339
Ending balance	4,720,175	4,186,339
Permanent railways [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	5,136,116	4,474,856
Beginning balance	5,136,116	4,474,856
Additions		3,729
Disposals		(3,695)
Transfers	991,023	661,226
Ending balance	6,127,139	5,136,116
Permanent railways [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(949,777)	(542,228)
Beginning balance	(949,777)	(542,228)
Additions	(467,634)	(395,677)
Disposals		749
Transfers	33,343	(12,621)
Impairment	(22,896)
Ending balance	(1,406,964)	(949,777)
Construction in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	986,102	986,102
Beginning balance	986,102
Ending balance	1,043,286	986,102
Construction in progress [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	986,102	708,580
Beginning balance	986,102	708,580
Additions	2,181,586	2,171,507
Disposals	(1,538)	25,350
Transfers	(2,114,281)	(1,919,335)
Effect of exchange rate fluctuations	2,259
Ending balance	1,054,128	986,102
Construction in progress [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(10,842)
Impairment	(10,842)
Ending balance	(10,842)
Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	356,342	356,342
Beginning balance	356,342
Ending balance	394,700	356,342
Other [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	340,576	326,361
Beginning balance	340,576	326,361
Additions	9,662	1,296
Business combinations(iii)	5,699	17,736
Disposals	(43,155)	(10,066)
Transfers	78,624	5,249
Effect of exchange rate fluctuations	9,361
Ending balance	400,767	340,576
Other [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	15,766	14,598
Beginning balance	15,766	14,598
Additions	(28,423)	(16,700)
Disposals	37,458	5,066
Transfers	(20,905)	12,802
Impairment	(4,186)
Effect of exchange rate fluctuations	(5,777)
Ending balance	R$ 6067	R$ 15766

Property, Plant and Equipment_6

Property, Plant and Equipment, Intangible Assets and Goodwill - Schedule of Property Plant and Equipment (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Wagons and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Bank loan guarantee	$ 745,203	$ 743,203

Property, Plant and Equipment_7

Property, Plant and Equipment, Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	R$ 16973610
Adoption of IFRS 15 (Note 3.3)	435,477
Intangible assets and goodwill	16,973,610	R$ 16973610
Ending balance	16,972,536	16,973,610
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Adoption of IFRS 15 (Note 3.3)	(653,332)
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	20,389,585	19,639,356
Additions	566,626	475,192
Intangible assets and goodwill	20,389,585	19,639,356
Business combinations	162,684	132,405
Disposals	(828,607)	(196,125)
Transfers	(49,481)	338,757
Effect of exchange rate fluctuations	78,719
Ending balance	20,101,671	20,389,585
Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(3,415,975)	(2,529,917)
Additions	(675,564)	(704,442)
Intangible assets and goodwill	(3,415,975)	(2,529,917)
Disposals	789,053	155,681
Transfers	179,673	(337,297)
Impairment	(71,732)
Effect of exchange rate fluctuations	(5,572)
Ending balance	(3,129,135)	(3,415,975)
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	851,885
Intangible assets and goodwill	851,885	851,885
Ending balance	883,234	851,885
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	851,885	715,259
Intangible assets and goodwill	851,885	715,259
Business combinations	(6,878)	136,626
Effect of exchange rate fluctuations	38,227
Ending balance	883,234	851,885
Concession rights [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	15,428,610
Adoption of IFRS 15 (Note 3.3)	435,477
Intangible assets and goodwill	15,428,610	15,428,610
Ending balance	15,126,481	15,428,610
Concession rights [member] | Increase (decrease) due to application of IFRS 15 [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Adoption of IFRS 15 (Note 3.3)	(653,332)
Concession rights [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	17,433,267	16,912,506
Additions	412,053	361,946
Intangible assets and goodwill	17,433,267	16,912,506
Disposals	(131,263)	(182,339)
Transfers	14,102	341,154
Ending balance	17,510,304	17,433,267
Concession rights [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(2,004,657)	(1,319,980)
Additions	(472,939)	(490,025)
Intangible assets and goodwill	(2,004,657)	(1,319,980)
Disposals	94,133	143,331
Transfers	(360)	(337,983)
Ending balance	(2,383,823)	(2,004,657)
Operating license [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	223,008
Intangible assets and goodwill	223,008	223,008
Ending balance	211,268	223,008
Operating license [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	435,624	435,624
Intangible assets and goodwill	435,624	435,624
Ending balance	435,624	435,624
Operating license [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(212,616)	(200,876)
Additions	(11,740)	(11,740)
Intangible assets and goodwill	(212,616)	(200,876)
Ending balance	(224,356)	(212,616)
Trademarks [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	47,031
Intangible assets and goodwill	47,031	47,031
Ending balance	37,877	47,031
Trademarks [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	252,474	252,474
Intangible assets and goodwill	252,474	252,474
Disposals	(228,270)
Effect of exchange rate fluctuations	13,673
Ending balance	37,877	252,474
Trademarks [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(205,443)	(182,616)
Additions	(22,827)	(22,827)
Intangible assets and goodwill	(205,443)	(182,616)
Disposals	228,270
Ending balance		(205,443)
Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	201,961
Intangible assets and goodwill	201,961	201,961
Ending balance	428,244	201,961
Customer-related intangible assets [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	989,387	946,824
Additions	77,931	65,813
Intangible assets and goodwill	989,387	946,824
Business combinations	136,626
Disposals	(402,266)	(11,554)
Transfers	(74,632)	(11,696)
Effect of exchange rate fluctuations	15,817
Ending balance	742,863	989,387
Customer-related intangible assets [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(787,426)	(668,695)
Additions	(105,773)	(127,584)
Intangible assets and goodwill	(787,426)	(668,695)
Disposals	400,679	8,132
Transfers	179,636	721
Effect of exchange rate fluctuations	(1,735)
Ending balance	(314,619)	(787,426)
Other [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	221,115
Intangible assets and goodwill	221,115	221,115
Ending balance	285,432	221,115
Other [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	426,948	376,669
Additions	76,642	47,433
Intangible assets and goodwill	426,948	376,669
Business combinations	32,936	(4,221)
Disposals	(66,808)	(2,232)
Transfers	11,049	9,299
Effect of exchange rate fluctuations	11,002
Ending balance	491,769	426,948
Other [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(205,833)	(157,750)
Additions	(62,285)	(52,266)
Intangible assets and goodwill	(205,833)	(157,750)
Disposals	65,971	4,218
Transfers	397	(35)
Impairment	(750)
Effect of exchange rate fluctuations	(3,837)
Ending balance	R$ 206337	R$ 205833

Property, Plant and Equipment_8

Property, Plant and Equipment, Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Parenthetical) (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)
Stanbridge Group Limited [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill of acquisitions	R$ 31726
Addition goodwill of acquisitions	136,626
TTA - SAS Techniques et Technologies Appliquees [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill of acquisitions	23,618
LubrigrupoII, S.A. [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill of acquisitions	6,856
Metrolube [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill of acquisitions	R$ 67548

Property, Plant and Equipment_9

Property, Plant and Equipment, Intangible Assets and Goodwill - Summary of Intangible Assets (Excluding Goodwill) (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 16307157	R$ 16121725
Concession rights [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	15,344,338	15,428,610
Concession rights [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	8,225,270	8,197,514
Concession rights [member] | A L L Malha Norte [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 7119068	7,231,096
Right of way and operating license [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	4.00%
Intangible assets other than goodwill	R$ 211268	223,008
Trademarks [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 37877	47,031
Trademarks [member] | Mobil [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	10.00%
Intangible assets other than goodwill		22,827
Trademarks [member] | Comma [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 37877	24,204
Customer-related intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 428244	201,961
Customer-related intangible assets [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	20.00%
Intangible assets other than goodwill	R$ 149890	174,459
Customer-related intangible assets [member] | Moove cash generating unit [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	6.00%
Intangible assets other than goodwill	R$ 278354	27,502
Computer software [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	20.00%
Intangible assets other than goodwill	R$ 168892	167,520
Other [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	116,538	53,595
Other [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 285430	R$ 221115

Property, Plant and Equipmen_10

Property, Plant and Equipment, Intangible Assets and Goodwill - Summary of Combined Carrying Amounts of Goodwill Allocated to Cash Generating Units (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of information for cash-generating units [line items]
Goodwill	R$ 782783	R$ 751434
Moove cash generating unit [member]
Disclosure of information for cash-generating units [line items]
Goodwill	782,740	751,391
All other segments [member]
Disclosure of information for cash-generating units [line items]
Goodwill	R$ 43	R$ 43

Concessions Payable - Summary o

Concessions Payable - Summary of Concessions Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	R$ 130083	R$ 2933334
Current	28,797	27,413
Non-current	3,179,771	2,905,921
Lease	3,078,485
Leases and concessions	3,208,568
Concessions Payable [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	48,791	113,689
Concessions Payable [member] | Rumo Malha Sul [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	29,215	65,550
Concessions Payable [member] | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	19,576	48,139
Court Discussion [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	81,292	2,819,645
Lease	3,020,623
Leases and concessions	3,101,915
Court Discussion [member] | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable		1,535,470
Lease	1,695,770
Leases and concessions	1,695,770
Court Discussion [member] | Rumo Malha Oeste [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	81,292	R$ 1284175
Lease	1,324,853
Leases and concessions	1,406,145
Leases and Concessions Payable [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	106,653
Leases and Concessions Payable [member] | Rumo Malha Sul [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	60,761
Leases and Concessions Payable [member] | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	45,892
Lease payable [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Lease	57,862
Lease payable [member] | Rumo Malha Sul [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Lease	31,546
Lease payable [member] | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Lease	R$ 26316

Concessions Payable - Additiona

Concessions Payable - Additional Information (Detail) R$ in Billions	12 Months Ended
	Dec. 31, 2018BRL (R$)
Disclosure of Concessions Payable And Judicial Deposits [line items]
Description of lease agreement	In April 2005, the injunction was granted, suspending the enforceability of installments for 90 days by determining the completion of expertise. In July 2005, the suspension was extended for another 90 days. In September 2005, the injunction was overturned by the Federal Court of Rio de Janeiro. In January 2006, the suspension of payment of installments was granted, by means of judicial deposit. The amount related to the lease payment was deposited in court until October 2007, when the Company obtained a court order to replace the judicial deposits with a bank guarantee. In October 2015, a decision was handed down that partially upheld the action recognizing the occurrence of economic and financial balance of the agreements, allowing the Company to perform the part of compensation of the amounts claimed in the match against presented debt. Nevertheless, the Company believes that all amounts discussed shall be offset against payables based on clauses 7 and 10 of the bidding documents.
Comgas [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Financial commitment estimated present value	R$ 13525873

Concessions Payable - Summary_2

Concessions Payable - Summary of judicial deposits (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of judicial deposits [line items]
Judicial deposits	R$ 140496	R$ 140496
Rumo Paulista [member]
Disclosure of judicial deposits [line items]
Judicial deposits	119,806	119,806
Rumo Oeste [member]
Disclosure of judicial deposits [line items]
Judicial deposits	R$ 20690	R$ 20690

Concessions Payable - Summary_3

Concessions Payable - Summary of Regulatory Assets (Liabilities) (Detail) - Companhia de Gas de Sao Paulo - COMGAS [member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
Cost of gas to be recovered/(transferred)	R$ 504175	R$ 174090
Credits of taxes to be recovered/(transferred)	(252,816)	(46,807)
Regulatory assets (liabilities) net	251,359	(220,897)
Expense not recognized in the statement of income before income tax and social contribution	472,256	193,114
Regulatory assets (liabilities)	672,810	243,722
Regulatory assets (liabilities) tax	(127,815)	(12,222)
Regulatory assets liabilities tax deferral account credit balances net	544,995	231,500
Adjustment	3,713	(26,119)
Extemporaneous credits	(76,452)	(12,267)
Net current account flow for actual cost of gas incurred	R$ 472256	R$ 193114

Other Taxes Payable - Schedule

Other Taxes Payable - Schedule of Other Taxes Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other taxes [line items]
Other tax payable	R$ 400186	R$ 580515
Current	245,587	418,878
Non-Current	154,599	161,637
R- E- F- I- S- [member]
Disclosure of other taxes [line items]
Other tax payable	216,984	229,745
ICMS - State VAT [member]
Disclosure of other taxes [line items]
Other tax payable	96,793	121,550
COFINS - Revenue tax [member]
Disclosure of other taxes [line items]
Other tax payable	47,017	146,641
PIS - Revenue tax [member]
Disclosure of other taxes [line items]
Other tax payable	7,654	31,563
INSS - Social security [member]
Disclosure of other taxes [line items]
Other tax payable	7,337	36,601
ISS [member]
Disclosure of other taxes [line items]
Other tax payable	4,666	7,697
IOF [member]
Disclosure of other taxes [line items]
Other tax payable	1,318	4,494
Other tax payable [member]
Disclosure of other taxes [line items]
Other tax payable	R$ 18417	R$ 2224

Other Taxes Payable - Summary o

Other Taxes Payable - Summary of Amounts Due on Non-Current Liabilities and Maturity Schedule (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other taxes [line items]
Other tax payable non current	R$ 154599	R$ 161637
13 to 24 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	14,658	19,748
25 to 36 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	11,532	16,038
37 to 48 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	11,214	11,204
49 to 60 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	11,214	11,021
61 to 72 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	11,175	11,021
73 to 84 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	8,301	10,580
85 to 96 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	8,301	8,377
Thereafter [member]
Disclosure of other taxes [line items]
Other tax payable non current	R$ 78204	R$ 73648

Income Tax and Social Contrib_3

Income Tax and Social Contribution - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Income tax rate	34.00%
Maximum permitted tax loss carry forwards percentage	30.00%

Income Tax and Social Contrib_4

Income Tax and Social Contribution - Schedule of Reconciliation of Income and Social Contribution Tax Expenses (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Profit before taxes	R$ 2843667	R$ 1474652	R$ 555987
Income tax and social contribution nominal rate	(966,847)	(501,382)	(189,036)
Adjustments to determine the effective rate
Interest in earnings of investees (non-taxable income)	339,237	340,766	532,335
Differences in tax rates on earnings / losses of overseas companies	(12,423)	(89,070)	(150,233)
Granted income tax incentive	48,541	74,416	10,098
Share-based payment transactions	(1,363)	(4,022)	(3,950)
Interest on shareholders' equity	(19,777)	(21,495)	(45,573)
Non-deductible expenses (donations, gifts, etc.)	(14,405)	(52,226)	(28,103)
Tax losses not recorded	(143,999)	(177,824)	(185,089)
Goodwill amortization effect	1,853	1,853	1,853
Tax effects of discounts granted-PERT	218	(4,438)
Tax loss carryforwards from previous years recorded		(3,554)
Other	8,478	8,621	(4,004)
Income tax (expenses) benefits	R$ 760487	R$ 428355	R$ 61702
Effective rate	26.74%	29.05%	11.10%

Income Tax and Social Contrib_5

Income Tax and Social Contribution - Schedule of Reconciliation of Income and Social Contribution Tax Expenses (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Income tax and social contribution nominal rate	34.00%	34.00%	34.00%

Income Tax and Social Contrib_6

Income Tax and Social Contribution - Summary of Deferred Income Tax Assets and Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Income tax loss carry forwards	R$ 2190068	R$ 2112707
Social contribution tax loss carry forwards	801,866	772,304
Temporary differences
Foreign exchange-Loans and borrowings	789,220	548,568
Legal proceedings provision	396,577	365,997
Tax deductible goodwill		56,276
Impairment provision	241,083	250,236
Provisions for employee benefits	175,178	153,434
Allowance for doubtful accounts	30,327	25,991
Regulatory asset (liability)	59,597	65,318
Impairment of tax credit	74,900	61,324
Share-based payment transactions	5,246	1,602
Profit sharing	51,601	40,195
Interest on preferred shareholders payable in subsidiaries	155,562	218,599
Property, plant and equipment-useful life review	277,925	160,490
Contractual dispute		86,482
Other	276,095	316,176
Deferred taxes-Assets	5,525,245	5,235,699
(-) Deferred taxes assets not recognized	(2,104,742)	(1,961,325)
Business combination-property, plant and equipment	63,574	110,149
Tax deductible goodwill	(389,679)	(351,262)
Lease	(228,055)	(277,091)
Concession contract	(6,745)	(8,681)
Unrealized gains on derivatives instruments	(664,841)	(115,503)
Fair value option in loans	57,298	23,855
Income on formation of joint ventures	(1,135,036)	(1,135,036)
Business combination-Intangible asset	(3,725,546)	(3,741,522)
Other	56,201	(45,513)
Total	(5,972,829)	(5,540,604)
Total of deferred taxes recorded	(2,552,326)	(2,266,230)	R$ 2060563
Deferred income tax-Assets	1,540,693	1,636,080
Deferred income tax-Liabilities	R$ 4093019	R$ 3902310

Income Tax and Social Contrib_7

Income Tax and Social Contribution - Summary of Deferred Income Tax Assets and Liabilities (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Rumo Malha Sul SA [member]
Disclosure Of Income Taxes [line items]
Deferred taxes assets not recognized, tax losses	R$ 1395713
Rumo Malha Oeste SA [member]
Disclosure Of Income Taxes [line items]
Deferred taxes assets not recognized, temporary differences		R$ 680723

Income Tax and Social Contrib_8

Income Tax and Social Contribution - Summary of Changes in Deferred Tax (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Beginning balance	R$ 2266230	R$ 2060563
Recorded through income	(295,620)	(426,341)
Property, plant and equipment-useful life review		132,503
Other comprehensive income	27,977	8,201
Tax loss carryforwards used to settle other tax installments	(2,114)	3,555
Tax loss carryforwards over change of shareholding interest in subsidiary		60,583
Business combination	(24,164)
Other	7,825	15,832
Ending balance	R$ 2552326	R$ 2266230

Provisions for Legal Proceeding

Provisions for Legal Proceedings - Summary of Provision for Legal Proceedings and Judicial Deposits (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1363168	R$ 1348157	R$ 1268564
Judicial deposit	878,807	766,107
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	534,131	501,247	479,532
Judicial deposit	460,484	371,703
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	362,725	375,561
Judicial deposit	199,526	196,026
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	466,312	471,349	R$ 444984
Judicial deposit	R$ 218797	R$ 198378

Provisions for Legal Proceedi_2

Provisions for Legal Proceedings - Summary Changes in Provision for Legal Proceedings (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	R$ 1348157	R$ 1268564
Provisions	166,412	233,801
Settlement / Write-offs	(232,443)	(207,556)
Monetary variation	81,042	53,348
Legal proceedings provision ending balance	1,363,168	1,348,157
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	501,247	479,532
Provisions	20,325	15,821
Settlement / Write-offs	(22,024)	(14,047)
Transfers	7,178
Monetary variation	27,405	19,941
Legal proceedings provision ending balance	534,131	501,247
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	375,561	344,048
Provisions	48,660	77,535
Settlement / Write-offs	(76,083)	(45,305)
Transfers	(7,178)
Monetary variation	21,765	(717)
Legal proceedings provision ending balance	362,725	375,561
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	471,349	444,984
Provisions	97,427	140,445
Settlement / Write-offs	(134,336)	(148,204)
Monetary variation	31,872	34,124
Legal proceedings provision ending balance	R$ 466312	R$ 471349

Provisions for Legal Proceedi_3

Provisions for Legal Proceedings - Summary of Principal Tax Proceedings for Which Risk of Loss is Probable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1363168	R$ 1348157	R$ 1268564
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	534,131	501,247	R$ 479532
Legal proceedings provision, tax [member] | Compensation with FINSOCIAL [Member]
Disclosure of other provisions [line items]
Provision for legal proceedings	286,929	280,158
Legal proceedings provision, tax [member] | State VAT - ICMS credits [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	72,941	99,423
Legal proceedings provision, tax [member] | INSS - Social security contributions [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	80,134	65,149
Legal proceedings provision, tax [member] | PIS and COFINS [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	171	2,051
Legal proceedings provision, tax [member] | Federal income taxes [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	1,589	1,521
Legal proceedings provision, tax [member] | IPI - Excise tax credit - NT [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	28,931	678
Legal proceedings provision, tax [member] | Other [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 63436	R$ 52267

Provisions for Legal Proceedi_4

Provisions for Legal Proceedings - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other provisions [line items]
Judicial deposits	R$ 140496	R$ 140496
Payment of compensation for collective damages among other commitments	R$ 100000
Non homologation of compensations [member]
Disclosure of other provisions [line items]
Federal income taxes isolated fine rate	50.00%
PIS and COFINS [member]
Disclosure of other provisions [line items]
Isolated fine rate of acquired assets	50.00%
Rumo S.A. [member]
Disclosure of other provisions [line items]
Social security contributions	20.00%
Collective moral damages	R$ 28900
Legal proceedings provision, civil, regulatory and environmental [member]
Disclosure of other provisions [line items]
Judicial deposits	R$ 199526	R$ 196026

Provisions for Legal Proceedi_5

Provisions for Legal Proceedings - Summary of Principal Proceedings for Which Deem Risk of Loss as Possible (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Legal proceedings contingent liability, civil, regulatory and environmental [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	R$ 5409238	R$ 4912077
Legal proceedings contingent liability, civil, regulatory and environmental [member] | Civil [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	3,258,113	2,865,572
Legal proceedings contingent liability, civil, regulatory and environmental [member] | Labor [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	990,913	1,061,910
Legal proceedings contingent liability, civil, regulatory and environmental [member] | Regulatory [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	699,301	606,133
Legal proceedings contingent liability, civil, regulatory and environmental [member] | Environmental [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	460,911	378,462
Legal Proceedings Contingent Liability, Tax [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	11,485,863	11,002,725
Legal Proceedings Contingent Liability, Tax [member] | Federal income taxes [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	3,372,743	2,766,174
Legal Proceedings Contingent Liability, Tax [member] | ICMS - State VAT [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	2,684,248	2,652,709
Legal Proceedings Contingent Liability, Tax [member] | IRRF - Withholding tax [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	982,134	914,545
Legal Proceedings Contingent Liability, Tax [member] | PIS and COFINS - Revenue taxes [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	1,408,519	838,343
Legal Proceedings Contingent Liability, Tax [member] | INSS - Social security and other [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	260,712	556,252
Legal Proceedings Contingent Liability, Tax [member] | IPI - Excise tax credit - NT [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	490,500	523,121
Legal Proceedings Contingent Liability, Tax [member] | Goodwill Rumo [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	529,788	512,120
Legal Proceedings Contingent Liability, Tax [member] | Penalties related to tax positions [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	449,039	429,249
Legal Proceedings Contingent Liability, Tax [member] | MP 470 - Tax installments [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	297,902	290,389
Legal Proceedings Contingent Liability, Tax [member] | Foreign financial operation [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	290,220	280,414
Legal Proceedings Contingent Liability, Tax [member] | Compensation with IPI - IN 67/98 [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	134,642	132,270
Legal Proceedings Contingent Liability, Tax [member] | Stock option [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	67,991	65,776
Legal Proceedings Contingent Liability, Tax [member] | Financial transactions tax on loan [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	52,585	51,330
Legal Proceedings Contingent Liability, Tax [member] | Social security contributions [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	4,121	45,985
Legal Proceedings Contingent Liability, Tax [member] | Compensation credit award [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	43,121	41,350
Legal Proceedings Contingent Liability, Tax [member] | Other [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	R$ 417598	R$ 902698

Shareholders Equity - Summary o

Shareholders Equity - Summary of Share Capital (Detail) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 22, 2017
Disclosure of classes of share capital [line items]
Treasury shares		22,025,248
Class A [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	85.10%
Percentage of treasury shares	14.90%
Percentage of shares issued	100.00%
Total shares outstanding	148,343,668
Treasury shares	26,011,673
Total	174,355,341
Class A [member] | Controlling Group [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	11.20%
Total shares outstanding	19,514,418
Class A [member] | Renaissance Technologies LLC [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	3.60%
Total shares outstanding	6,288,299
Class A [member] | M&G Investment Management Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	3.20%
Total shares outstanding	5,651,331
Class A [member] | Eastspring Investments (Singapore) Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	2.30%
Total shares outstanding	3,963,068
Class A [member] | Free Float [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	64.80%
Total shares outstanding	112,926,552
Class B1 shares [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	100.00%
Percentage of shares issued	100.00%
Total shares outstanding	96,332,044
Total	96,332,044
Class B1 shares [member] | Controlling Group [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	100.00%
Total shares outstanding	96,332,044

Shareholders Equity - Additiona

Shareholders Equity - Additional Information (Detail)	May 16, 2018BRL (R$)R$ / shares	May 16, 2018USD ($)$ / shares	Dec. 22, 2017BRL (R$)shares	Dec. 22, 2017USD ($)shares	Dec. 31, 2018BRL (R$)shares	Dec. 31, 2017BRL (R$)shares	Dec. 31, 2016BRL (R$)	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017$ / shares
Disclosure of classes of share capital [line items]
Share capital | R$					R$ 5328000	R$ 5328000
Shares of common stock without par value					174,355,341			174,355,341
Treasury shares			22,025,248	22,025,248
Share price | $				$ 9.65
Payments to redeem entity's shares			R$ 707770000	$ 212,544,000	R$ 607932000	780,931,000
Dividend paid	R$ 69622	$ 20,000				R$ 792145000	R$ 975405000
Dividend paid per share | (per share)	R$ 0.2861	$ 0.0822
Stock grant plan equity settled [member]
Disclosure of classes of share capital [line items]
Treasury shares					1,476,531,000			1,476,531,000
Class B shares [member]
Disclosure of classes of share capital [line items]
Shares authorized					188,886,360			188,886,360
Shares par value | $ / shares								$ 0.01
Class A [member]
Disclosure of classes of share capital [line items]
Amount of shares authorized | $								$ 11,889,000
Shares authorized					1,000,000,000			1,000,000,000
Shares par value | $ / shares								$ 0.01
Treasury shares					26,011,673			26,011,673
Class A treasury shares [member]
Disclosure of classes of share capital [line items]
Treasury shares					26,011,673	27,488,204		26,011,673
Market value per share | $ / shares								$ 8.80	$ 9.70

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Other Comprehensive (Loss) Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	R$ 17059413	R$ 16009749	R$ 16189250
Comprehensive (loss) income	(208,756)	151,065	140,751
Ending balance	17,969,356	17,059,413	16,009,749
Accumulated foreign currency translation effects [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(372,343)	(322,258)
Comprehensive (loss) income	(161,574)	(50,085)
Ending balance	(533,917)	(372,343)	(322,258)
Accumulated (loss) gain on cash flow hedge in joint ventures and subsidiaries [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	14,610	(190,001)
Comprehensive (loss) income	6,883	204,611
Ending balance	21,493	14,610	(190,001)
Accumulated actuarial loss on defined benefit plan [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(44,937)	(29,017)
Comprehensive (loss) income	(54,309)	(15,920)
Ending balance	(99,246)	(44,937)	(29,017)
Accumulated other comprehensive income loss financial instruments with subsidiaries [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	15,000	6,000
Comprehensive (loss) income		9,000
Ending balance	15,000	15,000	6,000
Accumulated other comprehensive loss changes in fair value of financial assets [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	841	(2,618)
Comprehensive (loss) income	244	3,459
Ending balance	1,085	841	(2,618)
Accumulated other comprehensive income including noncontrolling interests [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(386,829)	(537,894)
Comprehensive (loss) income	(208,756)	151,065
Ending balance	(595,585)	(386,829)	(537,894)
Accumulated other comprehensive income [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(394,212)	(480,454)	(478,207)
Comprehensive (loss) income	(192,961)	86,242
Ending balance	(587,173)	(394,212)	(480,454)
AOCI attributable to noncontrolling interest [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	7,383	(57,440)
Comprehensive (loss) income	(15,795)	64,823
Ending balance	R$ 8412	R$ 7383	R$ 57440

Earnings per Share - Summary of

Earnings per Share - Summary of Calculation of Earnings per Share (Detail) - BRL (R$) R$ / shares in Units, shares in Thousands, R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings per share [abstract]
Profit attributable from continued operation to ordinary equity holders for basic earnings	R$ 975448	R$ 551021	R$ 325132
Loss attributable from discontinued operation to ordinary equity holders for basic earnings			(47,328)
Dilutive effect of subsidiary's stock option plan	(2,882)	(1,352)	(3,096)
Dilutive effect of subsidiary's stock option plan-discontinued operation			200
Dilutive effect of put option			(15,601)
Profit from continued operation attributable to ordinary equity holders adjusted for the effect of dilution	R$ 972566	R$ 549669	306,435
Loss from discontinued operation attributable to ordinary equity holders adjusted for the effect of dilution			R$ 47128
Basic number of shares outstanding-In thousands of shares	244,065	262,999	264,691
Dilutive effect of stock option plan	10,061	5,553
Diluted number of shares outstanding-In thousands of shares	254,126	268,552	264,691
Continuing operations	R$ 3.9967	R$ 2.0951	R$ 1.2283
Discontinuing operations	0	0	(0.1788)
Basic earnings loss per share	3.9967	2.0951	1.0495
Continuing operations	3.8271	2.0468	1.1577
Discontinuing operations	0	0	(0.1780)
Diluted earnings loss per share	R$ 3.8271	R$ 2.0468	R$ 0.9797

Earnings per Share - Additional

Earnings per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Earnings per share [line items]
Shares excluded from diluted weighted-average number of ordinary shares	10,061,000	5,553,000
Cosan S A Industria E Comercio [member]
Earnings per share [line items]
Shares related to share repurchase plan excluded	656,000,000
Brado Logistica S A [member]
Earnings per share [line items]
Shares excluded from diluted weighted-average number of ordinary shares	3,264

Revenue - Analysis of Revenue f

Revenue - Analysis of Revenue from Continuing Operations (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Gross revenue from sales of products and services	R$ 19618525	R$ 15835343	R$ 14673819
Construction revenue	415,753	351,193	339,025
Indirect taxes and deductions	(3,190,345)	(2,604,073)	(2,494,705)
Net sales	R$ 16843933	R$ 13582463	R$ 12518139

Revenue - Revenue Disaggregated

Revenue - Revenue Disaggregated by Products and Service Lines and Timing of Revenue Recognition (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	R$ 16843933	R$ 13582463	R$ 12518139
Elimination [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	(40,127)	(34,705)	(38,209)
Goods or services transferred at point in time [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	9,847,958	7,287,555	7,181,085
Goods or services transferred at point in time [member] | Gas distribution [member] | Comgas [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	6,363,614	5,118,087	5,211,082
Goods or services transferred at point in time [member] | Lubricants and basic oil [member] | Moove cash generating unit [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	3,414,536	2,097,450	1,861,991
Goods or services transferred at point in time [member] | Other [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	69,808	72,018	108,012
Goods or services transferred over time [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	7,036,102	6,329,613	5,375,263
Goods or services transferred over time [member] | Transportation [member] | Logistics [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	5,715,450	4,993,849	3,960,800
Goods or services transferred over time [member] | Port Elevation [member] | Logistics [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	303,800	330,800	308,300
Goods or services transferred over time [member] | Construction revenue [member] | Comgas [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	415,753	351,193	339,025
Goods or services transferred over time [member] | Other services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	R$ 601099	R$ 653771	R$ 767138

Costs and Expenses by Nature -

Costs and Expenses by Nature - Summary of Expenses by Nature/Purpose (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Expense By Nature [abstract]
Raw materials and consumables used	R$ 7245378	R$ 4757593	R$ 4320833
Construction cost	(415,753)	(351,193)	(339,025)
Employee benefit expense	(2,006,400)	(1,985,230)	(1,934,690)
Selling expenses	(30,139)	(82,941)	(72,683)
Transportation expenses	(1,674,771)	(1,533,050)	(1,394,544)
Leases and concessions expenses	(212,081)	(193,252)	(193,637)
Leases expenses	(14,157)	(15,234)	(38,977)
Depreciation and amortization	(1,972,136)	(1,889,525)	(1,697,983)
Other	(554,421)	(428,145)	(363,394)
Total expenses by nature	(14,125,236)	(11,236,163)	(10,355,766)
Cost of sales	(12,119,917)	(9,232,210)	(8,317,490)
Selling	(1,023,485)	(1,068,663)	(1,037,542)
General and administrative	(981,834)	(935,290)	(1,000,734)
Total cost and expenses	R$ 14125236	R$ 11236163	R$ 10355766

Other (Expense) Income, Net - S

Other (Expense) Income, Net - Summary of Details of Other Expense Income Net (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Analysis of income and expense [abstract]
Gain on judicial dispute	R$ 726000
Tax extemporary credits	199,027
Revenue from sale of scrap	45,952	R$ 41040
Insurance reimbursement income	5,345	22,852	R$ 12794
Gain (loss) from port operations	4,679	(1,028)
Rental income	831	2,622	2,889
Gain on compensation claims		1,039,966
Loss on disposal of non-current assets and intangibles	(959)	(32,558)	(22,961)
Impairment	(72,448)
Net effect of legal proceedings, recoverable and tax installments	(115,383)	(172,659)	(111,841)
Other	(54,893)	(22,636)	2,817
Other (expense) income, net	R$ 738151	R$ 877599	R$ 116302

Other (Expense) Income, Net -_2

Other (Expense) Income, Net - Summary of Details of Other Expense Income Net (Parenthetical) (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)
Other Operating Income And Expense Net [line items]
Recognized indemnification amount	R$ 726000
Indemnifications [member]
Other Operating Income And Expense Net [line items]
Recognized indemnification amount	R$ 726000

Finance Results - Summary of Fi

Finance Results - Summary of Finance Results (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Financial results [abstract]
Interest on debt	R$ 1605222	R$ 1787347	R$ 1835474
Monetary and exchange rate variation	(1,491,050)	(198,858)	865,158
Derivatives and fair value measurement	1,532,273	(34,738)	(1,463,395)
Amortization of borrowing costs	(54,251)	(38,886)	(73,832)
Discounts obtained from financial operations			85,962
Guarantees and warranties on debt	(109,046)	(157,512)	(50,819)
Cost of gross debt	(1,727,296)	(2,217,341)	(2,472,400)
Income from financial investment and exchange rate in cash and cash equivalents	438,149	578,611	534,657
Cost of debt, net	(1,289,147)	(1,638,730)	(1,937,743)
Interest on other receivables	460,861	120,030	263,180
Interest on other liabilities	(212,799)	(409,697)	(414,540)
Monetary variation on leases and concessions agreements	(186,259)	(244,198)	(296,118)
Monetary variation on leases	(105,085)	(131,185)	(207,686)
Advances on real state credits	(5,091)	(20,171)	(39,671)
Interest on shareholders' equity	(13,011)	(16,883)	(9,448)
Interest on contingencies and contracts	(102,525)	(52,667)	(91,977)
Bank charges and other	(94,809)	(355,195)	(314,014)
Exchange variation	(63,071)	(2,803)	(7,759)
Other charges and monetary variations net	(321,789)	(1,112,769)	(1,118,033)
Finance results, net	(1,610,936)	(2,751,499)	(3,055,776)
Finance expense	(2,849,228)	(3,704,515)	(3,673,356)
Finance income	1,032,725	870,739	1,102,918
Foreign exchange (losses) gain, net	(1,555,215)	(199,777)	997,109
Derivatives	1,760,782	282,054	(1,482,447)
Finance results, net	R$ 1610936	R$ 2751499	R$ 3055776

Finance Results - Summary of _2

Finance Results - Summary of Finance Results (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Financial Results [line items]
Interest on principal amount reversed	R$ 177423
Judicial deposit, monetary variation	101,583
Interest on other receivables	460,861	R$ 120030	R$ 263180
PIS and COFINS [member]
Disclosure of Financial Results [line items]
Interest on other receivables	R$ 93243

Financial risk management - Sum

Financial risk management - Summary of Financial Risks and Financial Performance (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of financial assets [line items]
Measurement	Stressed scenarios (positive and negative effects, before tax effects) were defined based on changes of a 25% and 50% to the U.S. Dollar and Euro exchange rates used in the probable scenario.
Currency risk [member] | Cash flow forecasting [member]
Disclosure of financial assets [line items]
Exposure	(i) Future commercial transactions.
Measurement	(i) Cash flow forecasting
Management	Foreign currency forwards and foreign currency options
Currency risk [member] | Sensitivity analysis [member]
Disclosure of financial assets [line items]
Exposure	(ii) Recognized financial assets and liabilities not denominated in Brazilian Reais.
Measurement	(ii) Sensitivity analysis
Interest rate risk [member] | Sensitivity analysis [member]
Disclosure of financial assets [line items]
Exposure	Cash and cash equivalents, marketable securities, restricted cash, loans, borrowings and debentures, leases, derivative and real state credit certificates
Measurement	(i) Sensitivity analysis
Management	Interest rate swaps
Credit risk [member]
Disclosure of financial assets [line items]
Exposure	Cash and cash equivalents, marketable securities, restricted cash, trade receivables, derivatives, receivables from related parties and dividends
Measurement	(i) Aging analysis
Management	Diversification of bank deposits, credit limits and letters of credit
Credit risk [member] | Aging analysis [member]
Disclosure of financial assets [line items]
Measurement	(ii) Credit ratings
Liquidity risk [member] | A Credit Rating [member]
Disclosure of financial assets [line items]
Exposure	Loans, borrowings and debentures, trade payables, other financial liabilities, REFIS, leases, derivative, real state credit certificates, payables to related parties and dividends
Measurement	(i) Rolling cash flow forecasts
Management	Availability of committed credit lines and borrowing facilities

Financial risk management - S_2

Financial risk management - Summary of Net Exposure to Exchange Rate Variations on Assets and Liabilities (Detail) - Foreign exchange risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 1390205	R$ 1332945
Cash and cash equivalents [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	1,285,156	782,103
Trade receivables [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	51,734	25,797
Trade payables [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(245,885)	(263,229)
Loans, borrowings and debentures [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(13,480,808)	(8,919,712)
Advances from clients [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk		(6,310)
Contingent consideration [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(64,969)	(64,213)
Payables to related parties [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk		(210,497)
Derivative financial instruments [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 11064567	R$ 7323116

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Description of methods and assumptions used in preparing sensitivity analysis	Stressed scenarios (positive and negative effects, before tax effects) were defined based on changes of a 25% and 50% to the U.S. Dollar and Euro exchange rates used in the probable scenario.
Percentage of increase in actuarial assumption	0.50%
Percentage of decrease in actuarial assumption	0.50%
25% [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage of increase in actuarial assumption	25.00%
Percentage of decrease in actuarial assumption	25.00%
50% [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage of increase in actuarial assumption	50.00%
Percentage of decrease in actuarial assumption	50.00%

Financial risk management - S_3

Financial risk management - Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates Impact on Profit Loss (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)
Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	U.S.$ fluctuation
Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	U.S.$ fluctuation
Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	U.S.$ fluctuation
Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	U.S.$ fluctuation
Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	U.S.$ fluctuation
Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	U.S.$ fluctuation
Probable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	R$ 57751
Probable [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(15,437)
Probable [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(1,666)
Probable [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	6,954
Probable [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(303,234)
Probable [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	369,041
Probable [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	2,093
25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(699,620)
25% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	115,960
25% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	12,518
25% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(59,699)
25% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	2,019,566
25% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(2,772,244)
25% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(15,721)
50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(1,399,236)
50% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	231,921
50% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	25,034
50% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(119,395)
50% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	4,039,131
50% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(5,544,488)
50% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(31,439)
-25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	699,618
-25% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(115,960)
-25% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(12,518)
-25% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	59,699
-25% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(2,019,566)
-25% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	2,772,244
-25% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	15,719
-50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	1,399,235
-50% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(231,921)
-50% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(25,034)
-50% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	119,395
-50% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(4,039,131)
-50% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	5,544,488
-50% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	R$ 31438

Financial risk management - S_4

Financial risk management - Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates (Detail)	12 Months Ended
	Dec. 31, 2018
Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	3.8748%
Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	4.439%
Probable [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	3.75%
Probable [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	4.46%
25% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	4.6875%
25% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	5.575%
50% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	5.625%
50% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	6.69%
-25% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	2.8125%
-25% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	3.345%
-50% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	1.875%
-50% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	2.23%

Financial risk management - S_5

Financial risk management - Summary of Sensitivity Analysis on Interest Rates on Loans and Borrowings (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)
Probable [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	R$ 792103
Probable [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	209,584
Probable [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	321,489
Probable [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	8,807
Probable [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(19,174)
Probable [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(421,347)
Probable [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(891,462)
25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,334,369)
25% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	52,396
25% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	42,636
25% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	2,202
25% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(3,981)
25% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,317,767)
25% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(109,855)
50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(2,519,569)
50% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	104,791
50% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	53,270
50% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	4,403
50% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(7,962)
50% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(2,454,362)
50% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(219,709)
-25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	1,566,838
-25% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(52,396)
-25% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(42,636)
-25% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(2,202)
-25% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	3,981
-25% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	1,550,236
-25% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	109,855
-50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	3,438,102
-50% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(104,791)
-50% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(53,270)
-50% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(4,403)
-50% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	7,962
-50% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	3,372,895
-50% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	R$ 219709

Financial risk management - S_6

Financial risk management - Summary of Probable Scenario Considers Estimated Interest Rate (Detail)	Dec. 31, 2018
Probable [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.65%
Probable [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.65%
Probable [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.40%
Probable [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.40%
Probable [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.12%
Probable [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.90%
Probable [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.20%
Probable [member] | LIBOR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.02%
25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.56%
25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.56%
25% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.00%
25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	8.00%
25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.15%
25% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.63%
25% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.25%
25% [member] | LIBOR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.78%
50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	11.48%
50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	11.48%
50% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	10.60%
50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.60%
50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.18%
50% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.35%
50% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.30%
50% [member] | LIBOR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.53%
-25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.74%
-25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.74%
-25% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.80%
-25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.80%
-25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.09%
-25% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.18%
-25% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.15%
-25% [member] | LIBOR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.27%
-50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.83%
-50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.83%
-50% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.20%
-50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.20%
-50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.06%
-50% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.45%
-50% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.10%
-50% [member] | LIBOR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.51%

Financial risk management - S_7

Financial risk management - Summary of Credit Risk (Detail) - Credit risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 12239196	R$ 11332067
Cash and cash equivalents [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	3,621,798	4,555,177
Trade receivables [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	1,588,192	1,322,420
Derivative financial instruments [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	2,548,857	1,162,213
Marketable securities [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	4,202,835	3,853,343
Receivables from related parties [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	135,070	199,814
Dividends [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	27,320	13,466
Restricted cash [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 115124	R$ 225634

Financial risk management - S_8

Financial risk management - Summary of Credit Risk Rating (Detail) - BRL (R$)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of external credit grades [line items]
Credit rating	R$ 10488614000	R$ 9665085000
AAA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	8,911,418,000	3,499,345,000
AA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	R$ 1577196000	6,159,553,000
B Credit Rating [member]
Disclosure of external credit grades [line items]
Credit rating		2,007,000
BB+ Credit Rating [member]
Disclosure of external credit grades [line items]
Credit rating		R$ 4180000

Financial risk management - S_9

Financial risk management - Summary of Financial Liabilities (Detail) - Liquidity risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 38982054	R$ 36783178
Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(6,464,284)
1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,677,757)
3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(11,176,884)
More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(17,663,129)
Loans, borrowings and debentures [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	38,442,908	31,554,560
Loans, borrowings and debentures [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	3,374,037
Loans, borrowings and debentures [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	3,527,103
Loans, borrowings and debentures [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	10,409,527
Loans, borrowings and debentures [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	21,132,241
Trade payables [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	1,923,920	2,433,995
Trade payables [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	1,923,920
Other financial liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	455,702	382,702
Other financial liabilities [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	455,702
REFIS [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(232,358)	(244,957)
REFIS [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(66,838)
REFIS [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(16,423)
REFIS [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(37,678)
REFIS [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(111,419)
Leases [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	837,662	1,443,470
Leases [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	184,903
Leases [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	152,862
Leases [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	304,120
Leases [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	195,777
Derivative financial instruments [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,453,882)	110,909
Derivative financial instruments [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(84,502)
Derivative financial instruments [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(18,631)
Derivative financial instruments [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	425,559
Derivative financial instruments [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,776,308)
Real estate credits certificates [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities		92,844
Payables to related parties [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	355,971	328,263
Payables to related parties [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	355,971
Dividends payable [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	187,415	R$ 191478
Dividends payable [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 187415

Post-employment Benefits - Summ

Post-employment Benefits - Summary of Post-employment Benefits (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 579870	R$ 485459
Futura [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	75,298	44,431
Futura II [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	252	201
Comgas [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 504320	R$ 440827

Post-employment Benefits - Addi

Post-employment Benefits - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2018BRL (R$)yr	Dec. 31, 2017BRL (R$)	Dec. 31, 2016BRL (R$)
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 459	R$ 327	R$ 212
Change in methods for preparing the sensitivity analysis	There was no change in relation to previous years in the methods and assumptions used in preparing the sensitivity analysis.
Comgas [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 26808	22,796	23,588
Weighted average duration of defined benefit obligation | yr	13.8
Futura [member] | CLE [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 4138	R$ 3896	R$ 4571
Weighted average duration of defined benefit obligation | yr	10.8
Futura [member] | CLE [member] | Defined benefit obligation [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 4311

Post-employment Benefits - Su_2

Post-employment Benefits - Summary of Defined Benefit Obligation and Fair Value of Plan Assets (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Current service cost	R$ 717	R$ 271
Interest expense (income)	48,404	46,312
Actuarial (gain) loss arising from financial assumptions	(25,583)	(7,865)
Earnings on assets greater than discount rate	3,792	(16,634)
Contributions paid	(459)	(327)	R$ 212
Actuarial gains and losses arising from adjustments to demographic assumptions	(33,636)	(1,845)
Superplus (deficit) for the year	579,618	485,258
Net defined benefit liability	579,618	485,258
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	905,874	833,129
Current service cost	584	586
Interest expense (income)	83,476	87,205
Actuarial (gain) loss arising from financial assumptions	25,583	72,223
Actuarial (gain) loss arising from experience adjustment	58,550	(30,944)
Actuarial gains and losses arising from adjustments to demographic assumptions	(447)	(197)
Benefit payments	(60,828)	(56,128)
Ending balance	1,012,792	905,874	833,129
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	(420,616)	(391,803)
Interest expense (income)	(38,648)	(40,955)
Earnings on assets greater than discount rate	(3,792)	(16,976)
Contributions paid	(30,946)	(27,010)
Benefit payments	60,828	56,128
Ending balance	R$ 433174	R$ 420616	R$ 391803

Post-employment Benefits - Su_3

Post-employment Benefits - Summary of Expense Recognized in Profit or Loss (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of net defined benefit liability (asset) [abstract]
Current service cost	R$ 717	R$ 271
Interest expense	(48,404)	(46,312)
Total expense recognized in profit or loss	R$ 49121	R$ 46583

Post-employment Benefits - Su_4

Post-employment Benefits - Summary of Amount Recognised as Accumulated Other Comprehensive Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of net defined benefit liability (asset) [abstract]
Accumulated at the initial of the year	R$ 226129	R$ 252473
Actuarial (gain) loss arising from financial assumptions	(25,583)	(7,865)
Actuarial (gain) loss arising from experience adjustment	(33,636)	(1,845)
Earnings on assets greater than discount rate	3,792	(16,634)
Accumulated at the end of the year	R$ 170702	R$ 226129

Post-employment Benefits - Su_5

Post-employment Benefits - Summary of Plan Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 433173	R$ 415917
Percentage fair value of plan assets	100.00%	100.00%
Fixed income bonds [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 419182	R$ 408347
Percentage fair value of plan assets	96.77%	98.18%
Variable-income securities [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 10959	R$ 3411
Percentage fair value of plan assets	2.53%	0.82%
Other [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 3032	R$ 4159
Percentage fair value of plan assets	0.70%	1.00%

Post-employment Benefits - Su_6

Post-employment Benefits - Summary of Assumptions to Determine Defined Benefit Obligations (Detail)	Dec. 31, 2018	Dec. 31, 2017
Futura [member]
Disclosure of defined benefit plans [line items]
Discount rate	9.50%	9.55%
Inflation rate	4.20%	4.00%
Increase in pension plans	4.20%	4.00%
Comgas [member]
Disclosure of defined benefit plans [line items]
Discount rate	9.30%	9.52%
Inflation rate	4.00%	4.00%
Future salary increases	7.12%	7.12%
Increase in pension plans	7.12%	4.00%

Post-employment Benefits - Su_7

Post-employment Benefits - Summary of Changes in Discount Rate (Detail) R$ in Thousands	Dec. 31, 2018BRL (R$)
Futura [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	R$ 25152
Discount rate, decrease	23,052
Futura II [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	(125)
Discount rate, decrease	118
Comgas [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	(31,530)
Discount rate, decrease	R$ 35642

Post-employment Benefits - Su_8

Post-employment Benefits - Summary of Changes in Discount Rate (Parenthetical) (Detail)	Dec. 31, 2018
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Percentage increase in discount rate	0.50%
Percentage decrease in discount rate	0.50%

Share-based Payment - Summary o

Share-based Payment - Summary of Share-based Payment Arrangements (Detail)	12 Months Ended
	Dec. 31, 2018yr	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	1,456,933	3,370,267
Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	1,456,933	3,370,267
Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 18, 2011
Company	Cosan S.A.
Granted	4,825,000
Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 18, 2011
Company	Cosan S.A.
Granted	5,000,000
Cosan S.A. Industria e Comercio [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	December 12, 2012
Company	Cosan S.A.
Granted	700,000
Cosan S.A. Industria e Comercio [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	April 24, 2013
Company	Cosan S.A.
Granted	970,000
Cosan S.A. Industria e Comercio [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	April 25, 2014
Company	Cosan S.A.
Granted	960,000
Cosan S.A. Industria e Comercio [member] | August 31, 2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 31, 2015
Company	Cosan S.A.
Granted	759,000
Cosan S.A. Industria e Comercio [member] | Stock option programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	13,214,000
Cosan S.A. Industria e Comercio [member] | April 27, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	April 27, 2017
Company	Cosan S.A.
Expected life (years)	5
Granted	274,000
Cosan S.A. Industria e Comercio [member] | July 31, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	July 31, 2017
Company	Cosan S.A.
Expected life (years)	5
Granted	298,107
Cosan S.A. Industria e Comercio [member] | July 31, 2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	July 31, 2018
Company	Cosan S.A.
Expected life (years)	5
Granted	210,602
Rumo S.A. [member] | October 1, 2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	October 1, 2015
Company	Rumo
Expected life (years)	5
Granted	1,485,900
Rumo S.A. [member] | January 2, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	January 2, 2017
Company	Rumo
Expected life (years)	5
Granted	1,476,000
Rumo S.A. [member] | September 1, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	September 1, 2017
Company	Rumo
Expected life (years)	5
Granted	870,900
Rumo S.A. [member] | August 1, 2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 1, 2018
Company	Rumo
Expected life (years)	5
Granted	1,149,544
Comgas [member] | April 20, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	April 20, 2017
Company	Comgás
Expected life (years)	5
Granted	61,300
Comgas [member] | August 12, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 12, 2017
Company	Comgás
Expected life (years)	5
Granted	97,780
Comgas [member] | August 1, 2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 1, 2018
Company	Comgás
Expected life (years)	5
Granted	96,787
Cosan Limited [member] | August 18, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 18, 2017
Company	Cosan Limited
Expected life (years)	5
Granted	2,053,632
Cosan Limited [member] | September 29, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	Cash-settled transactions September 29, 2017
Company	Cosan Limited
Expected life (years)	5
Granted	255,000
Subsidiaries [member] | Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted	8,074,552
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	1
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	1
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	1
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	5
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	5
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | August 31, 2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	5
Top of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	12
Top of range [member] | Cosan S.A. Industria e Comercio [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | August 31, 2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7

Share-based Payment - Summary_2

Share-based Payment - Summary of Weighted Average Fair Value of Programs Granted and Principal Assumptions used in Applying Black-Scholes Model (Detail) - Stock grant programs [member] - BRL (R$)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cosan S.A. Industria e Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at grant date	R$ 36.06	R$ 34.17
Share price at grant date	R$ 38.61	R$ 34.51
Risk-free interest rate	15.00%	15.00%
Dividend yield	2.86%	5.93%
Volatility factor	33.70%	33.23%
Comgas [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at grant date	R$ 36.37	R$ 36.83
Share price at grant date	R$ 54.25	R$ 51.03
Risk-free interest rate	10.56%	11.13%
Dividend yield	7.19%	4.32%
Volatility factor	32.38%	28.60%
Rumo S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at grant date	R$ 13.94	R$ 10.42
Share price at grant date	R$ 13.94	R$ 10.42
Risk-free interest rate	10.93%	9.93%
Volatility factor	31.91%	29.76%

Share-based Payment - Summary_3

Share-based Payment - Summary of Number and Weighted-average Exercise Prices of Share Options (Detail)	12 Months Ended
	Dec. 31, 2018BRL (R$)	Dec. 31, 2017BRL (R$)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	10,661,837	9,500,220
Stock option programs, Granted	1,456,933	3,370,267
Stock option programs, Vested	(999,874)	(1,413,206)
Stock option programs, Cancelled	(394,295)	(795,444)
Stock option programs, Ending balance	10,724,601	10,661,837
Weighted-average exercise price, Beginning balance	R$ 29.84	R$ 29.05
Weighted-average exercise price, Granted		36.06
Weighted-average exercise price, Vested	23.32	23.19
Weighted-average exercise price, Cancelled	0	0
Weighted-average exercise price, Ending balance	R$ 33.77	R$ 29.84
Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	4,515,837	1,522,220
Stock option programs, Granted	1,456,933	3,370,267
Stock option programs, Vested	(57,874)	(8,206)
Stock option programs, Cancelled	(219,295)	(368,444)
Stock option programs, Ending balance	5,695,601	4,515,837
Stock option programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	6,146,000	7,978,000
Stock option programs, Vested	(942,000)	(1,405,000)
Stock option programs, Cancelled	(175,000)	(427,000)
Stock option programs, Ending balance	5,029,000	6,146,000

Share-based Payment - Summary_4

Share-based Payment - Summary of Share-based Compensation Expense (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense recognized in profit or loss	R$ 56505	R$ 65939	R$ 12258
Stock option programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense recognized in profit or loss	3,925	5,972	8,369
Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense recognized in profit or loss	R$ 52580	R$ 59967	R$ 3889

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail)	Mar. 28, 2019BRL (R$)	Mar. 26, 2019BRL (R$)	Mar. 08, 2019R$ / sharesshares	Feb. 15, 2019BRL (R$)InstallmentsR$ / shares	Jan. 18, 2019R$ / sharesshares
Major preferred share transactions [member]
Disclosure of Events After Reporting Period [line items]
Number of shares acquired | shares			19,496,165
Tender offer price per share | R$ / shares			R$ 82.00
Percentage of capital stock acquired			14.77%
Major preferred share transactions [member] | Cosan S.A. Industria e Comercio [member]
Disclosure of Events After Reporting Period [line items]
Class A Preferred shares issued price per share | R$ / shares					R$ 82.00
Class A Preferred shares, number of shares issued | shares					9,847,236
Class A Preferred shares, percentage of shares outstanding					41.786%
Major debenture transactions [member] | Cosan S.A. Industria e Comercio [member]
Disclosure of Events After Reporting Period [line items]
Issuance of debentures, amount				R$ 1700000000
Number of semi-annual installments to amortization debentures | Installments				3
Rate of amortization of debentures				109.00%
Number of semi-annual installments | Installments				4
Debentures, maturity date				Feb. 28, 2021
Cancellation of treasury shares		R$ 9000000
Major debenture transactions [member] | Rumo S.A. [member]
Disclosure of Events After Reporting Period [line items]
Issuance of debentures, amount				R$ 500000000
Debentures, maturity date				Feb. 15, 2029
Number of debentures distributed through public offer				500,000
Nominal unit value | R$ / shares				R$ 1
Economic proposal value	R$ 2719530
Major debenture transactions [member] | Cosan Limited [member]
Disclosure of Events After Reporting Period [line items]
Cancellation of treasury shares				R$ 32239807000

New Standards and Interpretat_3

New Standards and Interpretations Not Yet Effective - Disclosure of Expected Impact of Adoption of New Accounting Standards on Statement of Financial Position (Detail) - BRL (R$)	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets
Deferred income tax		R$ 295620000	R$ 293838000	R$ 166932000
Total assets		56,360,716,000	55,624,511,000
Liabilities
Leases		432,859,000	682,794,000
Equity		R$ 17969356000	R$ 17059413000	R$ 16009749000	R$ 16189250000
Bottom of range [member] | IFRS 16 [member]
Assets
Right-of-use assets	R$ 1100000000
Deferred income tax	40,000,000
Total assets	1,140,000,000
Liabilities
Leases	1,600,000,000
Equity	(460,000,000)
Top of range [member] | IFRS 16 [member]
Assets
Right-of-use assets	1,200,000,000
Deferred income tax	50,000,000
Total assets	1,250,000,000
Liabilities
Leases	1,700,000,000
Equity	R$ 450000000

New Standards and Interpretat_4

New Standards and Interpretations Not Yet Effective - Additional Information (Detail) - Raizen Energia and Raizen Combustiveis [member]	12 Months Ended
	Dec. 31, 2018BRL (R$)
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Lease liabilities	R$ 4000000000
Rights-of-use assets	5,000,000,000
Bottom of range [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Interest in earnings of joint venture	2,000,000
Top of range [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Interest in earnings of joint venture	R$ 2500000