Cosan 20-F 28 May 20 2019 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2019shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity Registrant Name	COSAN LTD.
Entity Central Index Key	0001402902
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	No
Entity Address, Country	BR
Class A common shares [member]
Document Information [Line Items]
Trading Symbol	CZZ
Entity Common Stock, Shares Outstanding	125,477,259
Title of 12(b) Security	Class A Common Shares
Security Exchange Name	NYSE
Class B series 1 common shares [Member]
Document Information [Line Items]
Trading Symbol	CZZ
Entity Common Stock, Shares Outstanding	96,332,044
Title of 12(b) Security	Class B Series 1 Common Shares
Security Exchange Name	NYSE

Consolidated statement of finan

Consolidated statement of financial position R$ in Thousands	Dec. 31, 2019BRL (R$)	Dec. 31, 2018BRL (R$)
Assets
Cash and cash equivalents	R$ 8472274	R$ 3621798	[1]
Marketable securities	3,115,503	4,202,835
Trade receivables	1,786,095	1,545,643
Derivative financial instruments	144,422	181,815
Inventories	787,322	716,290
Receivables from related parties	58,619	44,680
Income tax receivable	215,578	279,157
Other current taxes receivable	950,246	796,199
Dividends receivable	23,252	27,320
Other financial assets	81,972
Other current assets	356,554	543,853
Total current assets	15,991,837	11,959,590
Trade receivables	28,299	42,549
Restricted cash	147,910	115,124
Deferred tax assets	1,607,566	1,540,693
Receivables from related parties	114,722	90,390
Income taxes receivable	168,089	260,330
Other non-current tax receivables	726,766	851,492
Judicial deposits	943,457	878,807
Other financial assets	69,791
Derivative financial instruments	3,679,988	2,367,042
Contract asset	600,541	227,261
Other non-current assets	245,716	180,655
Investments in associates	377,707	378,519
Investments in joint ventures	7,548,960	8,077,907
Right-of-use assets	4,469,730
Property, plant and equipment	12,153,136	12,417,822
Intangible assets and goodwill	16,843,659	16,972,535
Total non-current assets	49,726,037	44,401,126
Total assets	65,717,874	56,360,716
Liabilities
Loans, borrowings and debentures	3,518,225	2,115,305
Leases	542,475	120,491
Derivative financial instruments	30,784	3,880
Trade payables	2,190,264	1,923,920
Employee benefits payables	381,337	339,968
Income tax payables	424,138	36,164
Other taxes payable	363,051	245,587
Dividends payable	214,104	187,415
Concessions payable	9,847	28,797
Payables to related parties	392,458	355,971
Deferred revenue	7,300	9,473
Other financial liabilities	543,879	455,702
Other current liabilities	299,349	418,145
Total current liabilities	8,917,211	6,240,818
Loans, borrowings and debentures	25,533,990	20,459,008
Leases	4,052,413	432,859
Preferred shareholders payable in subsidiaries	611,537	1,097,490
Derivative financial instruments	50,267	21,834
Other taxes payable	155,070	154,599
Provision for legal proceedings	1,354,171	1,363,168
Concessions payable	3,445,033	3,179,771
Post-employment benefits	705,003	579,870
Deferred tax liabilities	3,883,564	4,093,019
Deferred revenue	48,036	42,044
Other non-current liabilities	721,098	726,880
Total non-current liabilities	40,560,182	32,150,542
Total liabilities	49,477,393	38,391,360
Shareholders' equity
Share capital	5,328	5,328
Additional paid-in capital	887,165	3,112,274
Accumulated other comprehensive loss	(805,471)	(587,173)
Retained earnings	5,314,843	4,083,974
Equity attributable to:
Owners of the Company	5,401,865	6,614,403
Non-controlling interests	10,838,616	11,354,953
Total shareholders' equity	16,240,481	17,969,356
Total shareholders' equity and liabilities	R$ 65717874	R$ 56360716
[1]	For details on this restated, see note 24.

Consolidated statement of profi

Consolidated statement of profit or loss and other comprehensive income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	[1]	Dec. 31, 2017	[1]
Profit or loss [abstract]
Net sales	R$ 20611409	R$ 16834768		R$ 13579021
Cost of sales	(14,160,233)	(12,108,305)		(9,224,314)
Gross profit	6,451,176	4,726,463		4,354,707
Selling expenses	(1,122,866)	(1,019,234)		(1,068,451)
General and administrative expenses	(1,236,062)	(975,540)		(923,712)
Other income (expenses), net	404,686	747,282		889,775
Operating expenses	(1,954,242)	(1,247,492)		(1,102,388)
Profit before equity in earnings of investees, finance results and taxes	4,496,934	3,478,971		3,252,319
Interest in earnings of associates	1,231	45,066		10,794
Interest in earnings of joint ventures	1,131,406	946,282		985,090
Equity in earnings of investees	1,132,637	991,348		995,884
Finance expense	(3,690,578)	(2,836,763)		(3,687,335)
Finance income	974,604	1,032,158		870,750
Foreign exchange, net	(526,946)	(1,552,366)		(199,471)
Derivatives	1,275,297	1,758,549		282,704
Finance results, net	(1,967,623)	(1,598,422)		(2,733,352)
Profit before taxes	3,661,948	2,871,897		1,514,851
Income taxes
Current	(1,000,057)	(464,867)		(134,517)
Deferred	220,461	(295,620)		(293,838)
Income Taxes	(779,596)	(760,487)		(428,355)
Profit from continuing operations	2,882,352	2,111,410		1,086,496
Profit (loss) from discontinued operation, net of tax	11,021	(28,230)		(40,199)
Profit for the year	2,893,373	2,083,180		1,046,297
Items that will not be reclassified to profit or loss
Gain on share subscription of a subsidiary		0		9,000
Actuarial loss on defined benefit plan	(117,302)	(82,286)		(24,121)
Taxes over actuarial loss on defined benefit plan	35,590	27,977		8,201
Items that will never be reclassified to profit or loss	(81,712)	(54,309)		(6,920)
Items that are or may subsequently be reclassified to profit or loss:
Foreign currency translation effect	27,788	(161,574)		(50,085)
Gain (loss) on cash flow hedge in joint ventures	(256,486)	6,883		204,611
Changes in fair value of financial assets	192	244		3,459
Items that are or may be reclassified to profit or loss	(228,506)	(154,447)		157,985
Other comprehensive (loss) income for the year, net of tax	(310,218)	(208,756)		151,065
Total comprehensive income for the year	2,583,155	1,874,424		1,197,362
Profit attributable to:
Owners of the Company	1,316,341	975,448		551,021
Non-controlling interests	1,577,032	1,107,732		495,276
Profit for the year	2,893,373	2,083,180		1,046,297
Total comprehensive income attributable to:
Owners of the Company	1,485,112	782,487		637,263
Non-controlling interests	1,098,043	1,091,937		560,099
Total comprehensive income for the year	R$ 2583155	R$ 1874424		R$ 1197362
Earnings per share
Basic earnings per share	R$ 5.7850	R$ 3.9970		R$ 2.0950
Diluted earnings per share	5.5510	4.1120		2.0470
Basic earnings per share from continuing operations	5.7360	3.8270		2.2480
Diluted earnings per share from continuing operations	R$ 5.5050	R$ 3.9500		R$ 2.1960
[1]	For details on this restated, see note 24.

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 (As issued [member]) at Dec. 31, 2016		R$ 16009749		R$ 5328	R$ 4051591	R$ 480454	R$ 2695998	R$ 6272463	R$ 9737286
Net income for the year		1,046,297	[1]				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 loss on defined benefit plan		(15,920)				(7,445)		(7,445)	(8,475)
Gain on share subscription of subsidiary		9,000	[1]			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
Capital increase in subsidiary		2,052,962							2,052,962
Share options exercised - Subsidiaries		36,966			23,477			23,477	13,489
Dividends - non-controlling interest					(19,725)			(19,725)	19,725
Dividends		(792,145)					(64,921)	(64,921)	(727,224)
Business combination		(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 (Adjustment on initial application of IFRS 9 [member]) at Dec. 31, 2017		(8,688)					(3,950)	(3,950)	(4,738)
Ending balance (Restatement [Member]) at Dec. 31, 2017		17,050,725		5,328	3,245,543	(394,212)	3,178,148	6,034,807	11,015,918
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	[1]				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 loss on defined benefit plan		(54,309)				(28,245)		(28,245)	(26,064)
Gain on share subscription of subsidiary	[1]	0
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 (As issued [member]) at Dec. 31, 2018		17,969,356		5,328	3,112,274	(587,173)	4,083,974	6,614,403	11,354,953
Ending balance (Adjustment on initial application of IFRS 16 [member]) at Dec. 31, 2018		(475,391)					(97,971)	(97,971)	(377,420)
Ending balance (Restatement [Member]) at Dec. 31, 2018		17,493,965		5,328	3,112,274	(587,173)	3,986,003	6,516,432	10,977,533
Ending balance at Dec. 31, 2018		17,969,356		5,328	3,112,274	(587,173)	4,083,974	6,614,403	11,354,953
Net income for the year		2,893,373					1,316,341	1,316,341	1,577,032
Other comprehensive income:
Gain (loss) on cash flow hedge in joint ventures		(256,486)				(155,007)		(155,007)	(101,479)
Foreign currency translation effects		27,788				(11,220)		(11,220)	39,008
Actuarial loss on defined benefit plan		(81,712)				(52,189)		(52,189)	(29,523)
Gain on share subscription of subsidiary
Change in fair value of financial assets		192				118		118	74
Total comprehensive income for the year		2,583,155				(218,298)	1,316,341	1,098,043	1,485,112
Contributions by and distributions to owners of the Company
Capital increase in subsidiary		(11,938)							(11,938)
Share options exercised - Subsidiaries		(13,113)			(11,811)			(11,811)	(1,302)
Dividends - non-controlling interest					(11,650)			(11,650)	11,650
Prescribed Dividends		20,751					12,499	12,499	8,252
Dividends		(243,317)							(243,317)
Treasury shares acquired		(1,141,302)			(1,141,302)			(1,141,302)
Share-based payment transactions		42,222			42,222			42,222
Total contributions by and distributions to owners of the Company		(1,346,697)			(1,122,541)		12,499	(1,110,042)	(236,655)
Transactions with owners of the Company
Change of shareholding interest in subsidiary		(2,489,942)			(1,102,568)			(1,102,568)	(1,387,374)
Ending balance at Dec. 31, 2019		R$ 16240481		R$ 5328	R$ 887165	R$ 805471	R$ 5314843	R$ 5401865	R$ 10838616
[1]	For details on this restated, see note 24.

Consolidated statement of cash

Consolidated statement of cash flows R$ in Thousands, $ in Millions		12 Months Ended
		Dec. 31, 2019BRL (R$)	Dec. 31, 2018BRL (R$)		Dec. 31, 2017BRL (R$)
Cash flows from operating activities
Profit before taxes		R$ 3661948	R$ 2871897	[1]	R$ 1514851	[1]
Adjustments for:
Depreciation and amortization		2,287,875	2,051,824	[1]	1,928,423	[1]
Lease and concession	[1]		199,405		193,252
Interest in earnings of associates		(1,231)	(45,066)	[1]	(10,794)	[1]
Interest in earnings of joint ventures		(1,131,406)	(946,282)	[1]	(985,090)	[1]
Loss on disposals assets		36,045	684	[1]	42,804	[1]
Share-based payment		101,283	55,246	[1]	52,016	[1]
Legal proceedings provision		102,811	113,829	[1]	172,351	[1]
Indexation charges, interest and exchange, net		2,125,655	1,807,037	[1]	2,845,400	[1]
Deferred revenue		(8,271)	(10,507)	[1]	(16,032)	[1]
Provisions for employee benefits		229,812	184,228	[1]	164,105	[1]
Allowance for doubtful accounts		6,630	14,603	[1]	31,838	[1]
Sales of credit rights		(410,000)			(1,039,966)	[1]
Indemnity			(726,000)	[1]	0	[1]
Recovering tax credits		(165,398)	(326,987)	[1]
Other		(109,421)	(4,828)	[1]	(20,026)	[1]
Adjustments to reconcile profit (loss)		6,726,332	5,239,083	[1]	4,873,132	[1]
Changes in:
Trade receivables		(145,933)	(146,910)	[1]	(252,417)	[1]
Inventories		(90,880)	(11,959)	[1]	(40,664)	[1]
Other current tax, net		179,622	(316,348)	[1]	(225,969)	[1]
Income tax		(407,477)	(319,530)	[1]	(111,234)	[1]
Related parties, net		22,827	(57,368)	[1]	(1,708)	[1]
Trade payables		383,459	371,054	[1]	175,984	[1]
Employee benefits		(198,312)	(158,451)	[1]	(119,718)	[1]
Provision for legal proceedings		(187,292)	(132,215)	[1]	(79,206)	[1]
Other financial assets		26,525	40,106	[1]	90,966	[1]
Judicial deposits		(62,727)	(76,017)	[1]	(32,224)	[1]
Discontinued operation		(17,615)	(22,585)	[1]	(23,790)	[1]
Cash received on sale of credit rights		410,000	1,340,000	[1]
Post-employment benefits		(39,387)	(34,904)	[1]	(30,617)	[1]
Concessions payable		(474)	(105,848)	[1]	(111,922)	[1]
Other assets and liabilities, net		(301,931)	(230,179)	[1]	(22,512)	[1]
Changes in assets and liabilities		(429,595)	138,846	[1]	(785,031)	[1]
Net cash generated by operating activities		6,296,737	5,377,929	[1]	4,088,101	[1]
Cash flows from investing activities
Capital contribution in associates		(31,113)	(7,517)	[1]	(15,320)	[1]
Acquisition of subsidiary, net of cash acquired		(9,837)	(135,648)	[1]	(116,514)	[1]
Sales (purchases) marketable securities		1,230,431	(149,251)	[1]	(2,329,043)	[1]
Restricted cash		(31,439)	111,672	[1]	(24,635)	[1]
Dividends received from associates		17,690	15,327	[1]	13,929	[1]
Dividends received from joint ventures		1,462,625	1,292,127	[1]	1,346,460	[1]
Other financial assets		(17,022)
Acquisition of property, plant and equipment, intangible assets, right-of-use assets and contract assets		(2,762,937)	(2,628,153)	[1]	(2,457,066)	[1]
Net cash from sale of discontinued operations		432	857	[1]	(3,270)	[1]
Cash received on sale of fixed assets, and intangible assets		10,578	1,817	[1]	8,097	[1]
Net cash used in investing activities		(130,592)	(1,498,769)	[1]	(3,577,362)	[1]
Cash flows from financing activities
Loans, borrowings and debentures raised		9,352,123	3,685,290	[1]	6,105,332	[1]
Repayment of principal on loans, borrowings and debentures		(4,422,026)	(5,301,421)	[1]	(3,701,961)	[1]
Payment of interest on loans, borrowings and debentures		(1,384,184)	(1,454,712)	[1]	(1,591,549)	[1]
Payment of derivative financial instruments		(126,986)	(1,097,659)	[1]	(586,039)	[1]
Receipt of derivative financial instruments		251,545	1,384,506	[1]	313,443	[1]
Payment of principal on leases		(423,283)	(384,752)	[1]	(348,114)	[1]
Payment of interest on leases		(249,325)	(150,799)	[1]	(283,430)	[1]
Repayment of real estate credit certificates			(91,842)	[1]	(129,503)	[1]
Equity contribution from non-controlling interest		453,082			1,991,169	[1]
Payments to redeem entity's shares		(1,141,302)	(607,932)	[1]	(780,931)	[1]
Non-controlling interest subscription		1,192	4,163	[1]	20,375	[1]
Acquisition of non-controlling interests	[2]	(3,086,642)	(268,322)		(554,045)
Dividends paid		(202,320)	(448,841)	[1]	(1,089,840)	[1]
Dividends paid—Preferential shares		(535,832)	(422,639)	[1]
Discontinued operation		1,543	24,003	[1]	32,161	[1]
Payment of share-based compensation		(45,961)
Share options exercised			24,548	[1]	37,184	[1]
Net cash used in financing activities		(1,558,376)	(5,106,409)	[1]	(565,748)	[1]
Increase (decrease) in cash and cash equivalents		4,607,769	(1,227,249)	[1]	(55,009)	[1]
Cash and cash equivalents at beginning of year	[1]	3,621,798	4,555,177		4,499,588
Effect of exchange rate fluctuations on cash held		242,707	293,870	[1]	110,598	[1]
Cash and cash equivalents at end of year		8,472,274	3,621,798	[1]	4,555,177	[1]
Income tax paid		R$ 287451	R$ 315278	[1]	R$ 90099	[1]
[1]	For details on this restated, see note 24.
[2]	A total of 22,597,886 preferred shares and 2,527,682 common shares of Companhia de Gás de São Paulo – COMGÁS (“Comgás”) were acquired by Cosan S.A. for the amount of R$2,067,297 (Note 8.2). In addition, the Company acquired class A common shares issued by Cosan Logística S.A. (“Cosan Logística”) and Cosan S.A. for R$78,464 and R$940,881, respectively. The acquisition of non-controlling interests totaling R$ 3,086,642.

Consolidated statement of cas_2

Consolidated statement of cash flows (Parenthetical) R$ in Thousands		12 Months Ended
		Dec. 31, 2019BRL (R$)shares	Dec. 31, 2018BRL (R$)
Statement [LineItems]
Recovering tax credits		R$ 165398	R$ 326987	[1]
Right-of-use assets recognized		2,777,275
Interest in earnings of joint ventures		1,131,406	946,282	[1]
Financial result		63,899	93,243
Recognition of litigation indemnification		50,284
Increase (decrease) in contingent consideration asset (liability)		134,637
Acquisition of non-controlling interests	[2]	3,086,642	268,322
Amount of voting equity interests acquired		2,067,297
North South Railroad Concession Agreement [Member]
Statement [LineItems]
Right-of-use assets recognized		2,916,632
Other Lease Agreements [Member]
Statement [LineItems]
Right-of-use assets recognized		76,763
Joint ventures [member]
Statement [LineItems]
Interest in earnings of joint ventures		135,329
Construction in progress [member]
Statement [LineItems]
Payment for acquisition of assets in installments		176,632
Cosan Logstica [Member]
Statement [LineItems]
Acquisition of non-controlling interests		78,464
Cosan S.A. [member]
Statement [LineItems]
Acquisition of non-controlling interests		R$ 940881
Preference shares [member]
Statement [LineItems]
Number of instruments issued | shares		22,597,886
Ordinary shares [member]
Statement [LineItems]
Number of instruments issued | shares		2,527,682
Subsidiaries [member]
Statement [LineItems]
Tax assets Recognised		R$ 364626	420,229
Recovering tax credits		165,398	326,987
Intangible assets, addition			128,654
Accounts payable			R$ 129038
Rezende Barbosa SA [Member]
Statement [LineItems]
Non cash settlement of receivables		23,144
Payly Solucoes de Pagamentos SA [Member]
Statement [LineItems]
Capital contribution capitalization of expenses		R$ 11056
[1]	For details on this restated, see note 24.
[2]	A total of 22,597,886 preferred shares and 2,527,682 common shares of Companhia de Gás de São Paulo – COMGÁS (“Comgás”) were acquired by Cosan S.A. for the amount of R$2,067,297 (Note 8.2). In addition, the Company acquired class A common shares issued by Cosan Logística S.A. (“Cosan Logística”) and Cosan S.A. for R$78,464 and R$940,881, respectively. The acquisition of non-controlling interests totaling R$ 3,086,642.

Operations

Operations	12 Months Ended
	Dec. 31, 2019
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 64.59% and 73.49% interest, respectively. Cosan, Cosan S.A., Cosan Logística and its subsidiaries are collectively referred to as the “Company.” On February 23, 2017, TPG VI Fundo de Investimento em Participações (“TPG”), a shareholder of Rumo S.A., exercised its right to exchange 11,479,987 shares issued by Rumo S.A. 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”) exercised their put option on the shares issued by Comgás against Cosan Limited. The exercise was concluded on December 12, 2017, when Shell transferred 21,805,645 shares, which represents 16.77% of Comgás’s share capital for R$ 1,041,960. As part of the payment, we delivered to Shell 17,187,937 common shares issued by Cosan S.A., representing 4.21% of its capital stock, and also made a cash payment of R$208.7 million. As part of the process of simplifying its corporate structure, the Company offered Cosan S.A. the possibility of acquiring the Comgás shares, at the same price and conditions. The transaction was concluded on December 12, 2017. Cosan S.A. now holds 79.9% of Comgás shares and Cosan Limited now holds 58.21% of Cosan S.A. shares. As a result, Shell ceased to be a shareholder in Comgás. On December 21, 2017, Cosan S.A. sold credit rights arising from severance claims filed against the Brazilian federal government, which was required to pay compensation for material damages resulting from the fixing of sugar and alcohol prices below their cost of production, in a total amount of R$1,340,000. In addition to the acquisition price, Cosan S.A. will be entitled to receive certain additional payments which are contingent upon the purchaser’s actual receipts from the receivables. The amount was received on January 31, 2018, as shown at statement of cash flows. On March 19, 2018, CLE entered into an agreement with ExxonMobil pursuant to which CLE has received exclusive production, import, distribution and marketing rights in Brazil, Bolivia, Paraguay and Uruguay for 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, Cosan submitted to the São Paulo Stock, Commodities and Futures Exchange (B3 S.A. – Brasil, Bolsa, Balcão), or “B3,” a proposal relating to the discontinuation of our Brazilian Depositary Receipts, or “BDRs,” program pursuant to the procedure set forth in the B3’s Issuer Guide ( Manual do Emissor 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 S.A., so that the merged companies will be extinguished and Rumo S.A. 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 S.A. (“Raízen Combustíveis”) and its subsidiary Raízen Argentina Holdings S.A.U. entered into an agreement for the acquisition of Shell Compañía Argentina de Petróleo S.A and Energina Compañía Argentina de Petróleo S.A. from Shell Overseas Investments B.V. and B.V. Dordtsche Petroleum Maatschappij for an amount of R$3,917,438. Shell Argentina operates a petroleum refinery and distributes fuel through a network of petrol stations in Argentina. The acquisition was completed on October 1, 2018. On May 31, 2018, CLI acquired control of TTA—SAS Techniques et Technologie Appliquées (“TTA”) and Lubrigrupo II—Comércio e Distribuição de Lubrificantes, S.A. (“LubrigrupoII”) for the amount of R$44,235 and R$11,339, respectively, generating an additional goodwill in the Moove segment of R$23,618 and R$6,856, respectively. The total consideration paid for these acquisitions, net of cash received, amounted to 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 December 20, 2018, CLI acquired control of Commercial Lubricants Moove Corp, or “Moove Corp,” (previously known as Commercial Lubricants, LLC (d/b/a Metrolube), or “Metrolube”), for an initial consideration of R$112,858, generating an additional goodwill in the Moove segment of R$67,548. The total consideration, net of cash received, amounted to R$112,858. On December 21, 2018, CLI and CVC entered into an investment agreement pursuant to which CVC subscribed for shares in CLI’s capital in a total amount of R$588,637 (which is equivalent to 30% of CLI’s capital). Considering all conditions precedent provided in the investment agreement were satisfied, the transaction was concluded on March 29, 2019. As a result and pursuant to the terms of the investment agreement, CLI received R$454,000 at the closing of the transaction, R$65,482 on March 31, 2020 and will receive R$64,000 plus monetary variation by 2021, due to the satisfaction of conditions precedent on December 31, 2019 (See Note 8.2). On March 28, 2019, Rumo S.A. announced that it won the tender (International Bidding No. 02/2018) organized by Brazilian Transportation Authority ( Agência Nacional de Transporte Terrestre Rumo’s bid was R$2,719,530 (R$2,904,778 adjusted with contractual parameters). The final grant of the concession to Rumo S.A. is subject to the completion of the remaining stages of the tender detailed in the tender notice, including an analysis of Rumo’s licensing documents. Rumo S.A. was required to pay: (i) 5% of the value of its bid within 45 days of the publication of ANTT’s final decision, and (ii) the remainder in 120 quarterly installments calculated pursuant to the terms of the concession agreement to be entered into in connection with the concession. This payment, in an amount of R$145,239, was completed on July 24, 2019. On May 31, 2019, the Sanitation and Energy Regulatory Agency for the state of São Paulo (Agência Reguladora de Energia de São Paulo), or “ARSESP,” concluded the Fourth Ordinary Tariff Review regarding the update of Comgás’s tariffs to be applied across all segments from that date. Prices have been adjusted by an amount corresponding to inflation as measured by the General Market Price Index (Índice Geral de Preços - Mercado), or “IGP-M,” On June 11, 2019, the board of directors of Comgás, with the approval of Comgás’s fiscal council, approved a reduction in Comgás’s capital stock in the amount of R$1,500,000 without cancellation of shares and while preserving the existing percentage of shareholders’ interest in Comgás’s capital stock through a refund in cash to shareholders of part of their shares. The decision was based on the board of directors’ opinion that Comgás’s capital stock had become excessive for the normal development of its business and the achievement of its corporate purpose. As a result of this reduction, Comgás’s capital decreased from R$2,036,315 to R$536,315. On August 6, 2019, Raízen Combustíveis and its subsidiary Raízen Conveniências S.A. (“Raízen Conveniências”) entered into a Share Purchase and Investment Agreement with Femsa Comércio, S.A. de C.V. and its subsidiaries (together, “Femsa Comércio”), which establishes the terms and conditions for the acquisition of interest in Raízen Conveniências by Femsa Comércio, as well as the formation of a joint venture in Brazil. Upon the closing of this transaction, Femsa Comercio will hold 50% of the capital stock of Raízen Conveniências through the subscription of new shares and the direct purchase of existing shares of the company’s capital stock currently held by Raízen Combustíveis. The transaction was completed on November 1, 2019. The joint venture has purpose the convenience and proximity store business, called Rede Integrada de Lojas de Convenências e Proximidade S.A., in which it was considered an Enterprise Value of R$1,122,000, with effect on interest in earnings of joint ventures of R$528,967 (Note 9), resulting from gains related to dilution of shares, sale of shares and the fair value in the formation of these joint venture. On December 6, 2019, ARSESP published Resolution No. 933, which approved the amount of R$683,358 plus R No.

Statement of compliance

Statement of compliance	12 Months Ended
	Dec. 31, 2019
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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 14, 2020.

Accounting policies

Accounting policies	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Accounting policies	3 Accounting policies Accounting policies are included in the notes, except those described below: 3.1 Functional and presentation currency The consolidated financial statements are presented in Brazilian reais real 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 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 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$) for the functional currencies of its subsidiaries on December 31, 2019 and 2018 are: Currency December 31, December 31, United States dollar (U.S.$) 4.0307 3.8748 British pound (GBP) 5.3270 4.9617 Euro (EUR) 4.5305 4.4390 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 5.3— ii. Note 5.10— iii. Note 9— iv. Notes 10.1 e 10.2— v. Note 11.1— vi. Note 13— vii. Note 14— viii. Note 22— 3.3 Changes in significant accounting policies i. IFRS 16 The Company has adopted IFRS 16 Leases using the modified retrospective approach from January 1, 2019, but has not presented restated 2018 figures for comparative purposes, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognized in the opening balance sheet on January 1, 2019. The new accounting policies are disclosed in Note 5.6. On adoption of IFRS 16, the Company recognized lease liabilities in relation to leases which had previously been classified as “operating leases” under the principles of IAS 17 - Leases, or “IAS 17.” These liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as of January 1, 2019. The weighted average lessee’s incremental borrowing rate applied to the lease liabilities follows a range from 4.00% to 12.70% per year. For leases previously classified as finance leases, the entity recognized the carrying amount of the lease asset and lease liability immediately before transition as the carrying amount of the right-of-use asset and the lease liability at the date of initial application. The measurement principles of IFRS 16 are only applied after that date. The joint ventures Raízen Energia S.A. (“Raízen Energia”) and Raízen Combustíveis recognized the lease liability and the right-of-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 (Note 9). a) Practical expedients applied In applying IFRS 16 for the first time, the Company has used the following practical expedients permitted by the standard: ◾ applying a single discount rate to a portfolio of leases with reasonably similar characteristics; ◾ relying on previous assessments on whether leases are onerous as an alternative to performing an impairment review – there were no onerous contracts as at January 1, 2019; ◾ accounting for operating leases with a remaining lease term of less than 12 months as at January 1, 2019 as short-term leases; ◾ did not recognize right-of-user ◾ excluding initial direct costs for the measurement of the right-of-use ◾ using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. The Company has also elected not to reassess whether a contract is, or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date the group relied on its assessment made applying IAS 17 and IFRIC 4 Determining whether an Arrangement contains a Lease. b) Impact on statement of financial position on January 1, 2019 The total impact on the Company’s financial position as of January 1, 2019 is as follows: Assets Current assets Other current assets 1,526 Non-current Other non-current 7,520 Deferred tax assets 41,709 Right-of-use 892,219 Current liabilities Leases (65,680 ) Non-current Leases (1,352,685 ) Equity Retained earnings 475,391 c) Measurement The associated right-of-use right-of The Company has applied a judgment to determine the lease term of some contracts that include renewal options. The evaluation of whether the Company is reasonably certain to exercise these options has an impact on the term of the lease, which significantly affects the value of lease liabilities and recognized right-of-use 3.4 Other standards and interpretations effective as of January 1, 2019, without effects on the financial statements IFRIC Interpretation 23 Uncertainty over Income Tax Treatment This interpretation addresses the accounting of income taxes when tax treatments involve uncertainty that affects the application of IAS 12 - Income Taxes and does not apply to taxes or charges outside the scope of IAS 12, nor does it specifically include treatment of interest and penalties associated with uncertain taxes. The Company is subject to examination by the tax authorities for the past five fiscal years as of December 31, 2019. The Company has audits in progress at various stages of completion, some of which may be completed within the next 12 months. However, at that time, the Company had no uncertainties regarding the treatment of income tax. The Company has not identified effects from the adoption of IFRIC 23 - Uncertainty over Income Tax Treatments that could affect the Company’s accounting policies and our consolidated financial statements.

Segment information

Segment information	12 Months Ended
	Dec. 31, 2019
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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. Logistics 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 “Deconsolidated effects.” December 31, 2019 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics Cosan Deconsolidated Segment Brazil Argentina Statement of profit or loss Gross sales 30,458,300 92,116,093 17,655,659 12,007,634 5,072,163 7,473,730 106 (140,230,052 ) (37,047 ) 24,516,586 Domestic market (i) 24,180,375 90,619,697 17,655,659 12,007,634 4,948,678 7,232,158 106 (132,455,731 ) (37,047 ) 24,151,529 External market (i) 6,277,925 1,496,396 — — 123,485 241,572 — (7,774,321 ) — 365,057 Net sales 28,835,309 87,946,233 12,567,921 9,514,222 4,046,296 7,087,840 98 (129,349,463 ) (37,047 ) 20,611,409 Cost of sales (26,951,969 ) (84,137,215 ) (11,340,151 ) (6,402,338 ) (3,185,745 ) (4,608,781 ) (416 ) 122,429,335 37,047 (14,160,233 ) Gross profit 1,883,340 3,809,018 1,227,770 3,111,884 860,551 2,479,059 (318 ) (6,920,128 ) — 6,451,176 Selling expenses (866,330 ) (1,489,100 ) (713,874 ) (614,492 ) (492,482 ) (6,983 ) (8,909 ) 3,069,304 — (1,122,866 ) General and administrative expenses (621,843 ) (486,149 ) (124,674 ) (404,441 ) (173,212 ) (364,555 ) (293,854 ) 1,232,666 — (1,236,062 ) Other income (expenses), net 136,695 1,810,364 73,942 (31,534 ) 31,806 (24,084 ) 428,498 (2,021,001 ) — 404,686 Interest in earnings of associates — 115,168 — — 439 21,876 2,822,914 (115,168 ) (2,843,998 ) 1,231 Interest in earnings of joint ventures (12,179 ) 4,973 — — — — 1,131,406 7,206 — 1,131,406 Finance results, net (759,350 ) (216,381 ) (320,506 ) (180,381 ) (96,794 ) (1,197,817 ) (492,631 ) 1,296,237 — (1,967,623 ) Finance expense (1,449,680 ) (649,509 ) (81,237 ) (495,958 ) (38,514 ) (1,871,221 ) (1,284,885 ) 2,180,426 — (3,690,578 ) Finance income 471,581 268,801 26,954 315,634 22,385 202,875 433,710 (767,336 ) — 974,604 Foreign exchange, net (36,107 ) (259,014 ) (276,256 ) (27,518 ) (92,989 ) (205,839 ) (200,600 ) 571,377 — (526,946 ) Derivatives 254,856 423,341 10,033 27,461 12,324 676,368 559,144 (688,230 ) — 1,275,297 Income tax (expense) benefit 117,371 (1,013,037 ) (27,490 ) (588,389 ) (55,206 ) (129,247 ) (6,754 ) 923,156 — (779,596 ) Profit (loss) from continuing operations (122,296 ) 2,534,856 115,168 1,292,647 75,102 778,249 3,580,352 (2,527,728 ) (2,843,998 ) 2,882,352 Profit from discontinued operation, net of tax — — — — — — 11,021 — — 11,021 Profit (loss) attributable to: Owners of the Company (183,784 ) 2,467,692 115,168 1,255,369 72,971 157,216 3,586,632 (2,399,076 ) (3,755,847 ) 1,316,341 Non-controlling 61,488 67,164 — 37,278 2,131 621,033 4,741 (128,652 ) 911,849 1,577,032 (122,296 ) 2,534,856 115,168 1,292,647 75,102 778,249 3,591,373 (2,527,728 ) (2,843,998 ) 2,893,373 Other select data Depreciation and amortization 2,833,200 284,952 507,702 459,584 97,827 1,716,185 14,281 (3,625,854 ) — 2,287,877 EBITDA 3,352,883 4,049,226 970,866 2,521,001 324,929 3,821,498 4,094,018 (8,372,975 ) (2,843,998 ) 7,917,448 Additions to PP&E, intangible and c 2,902,907 339,987 343,367 775,769 32,854 1,943,063 11,251 (3,586,261 ) — 2,762,937 Reconciliation of EBITDA Profit (loss) for the year (122,296 ) 2,534,856 115,168 1,292,647 75,102 778,249 3,580,352 (2,527,728 ) (2,843,998 ) 2,882,352 Income tax (expense) benefit (117,371 ) 1,013,037 27,490 588,389 55,206 129,247 6,754 (923,156 ) — 779,596 Finance results, net 759,350 216,381 320,506 180,381 96,794 1,197,817 492,631 (1,296,237 ) — 1,967,623 Depreciation and amortization 2,833,200 284,952 507,702 459,584 97,827 1,716,185 14,281 (3,625,854 ) — 2,287,877 EBITDA 3,352,883 4,049,226 970,866 2,521,001 324,929 3,821,498 4,094,018 (8,372,975 ) (2,843,998 ) 7,917,448 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2018 (Restated) Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics 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 6,689,177 — (111,587,412 ) (40,128 ) 19,725,445 Domestic market (i) 16,271,074 83,350,683 4,497,337 8,695,208 4,242,819 6,689,177 — (104,119,094 ) (40,128 ) 19,587,076 External market (i) 5,025,490 2,442,828 — — 138,369 299,56 — (7,468,318 ) — 138,369 Net sales 19,798,546 81,960,154 3,243,937 6,840,011 3,449,949 6,584,937 (1 ) (105,002,637 ) (40,128 ) 16,834,768 Cost of sales (18,136,443 ) (78,223,747 ) (3,074,701 ) (4,901,715 ) (2,781,084 ) (4,465,634 ) — 99,434,891 40,128 (12,108,305 ) Gross profit 1,662,103 3,736,407 169,236 1,938,296 668,865 2,119,303 (1 ) (5,567,746 ) — 4,726,463 Selling expenses (768,831 ) (1,378,292 ) (128,443 ) (613,046 ) (393,317 ) (12,871 ) — 2,275,566 — (1,019,234 ) General and administrative expenses (664,690 ) (479,848 ) (46,400 ) (367,670 ) (132,336 ) (301,698 ) (173,836 ) 1,190,938 — (975,540 ) Other income (expenses), net 570,343 455,250 11,566 763,608 2,393 (65,303 ) 46,584 (1,037,159 ) — 747,282 Interest in earnings of associates — (9,954 ) — — (349 ) 10,179 2,119,282 9,954 (2,084,046 ) 45,066 Interest in earnings of joint ventures 22,139 1 — — — — 946,282 (22,140 ) — 946,282 Finance results, net (318,335 ) (445,909 ) (7,692 ) 78,773 (27,279 ) (1,208,820 ) (441,096 ) 771,936 — (1,598,422 ) Finance expense (968,066 ) (460,734 ) (12,818 ) (504,071 ) (35,157 ) (1,518,156 ) (779,379 ) 1,441,618 — (2,836,763 ) Finance income 583,546 206,718 5,686 581,181 9,928 224,531 216,518 (795,950 ) — 1,032,158 Foreign exchange, net (90,780 ) (763,008 ) (560 ) (93,780 ) (26,875 ) (668,064 ) (763,647 ) 854,348 — (1,552,366 ) Derivatives 156,965 571,115 — 95,443 24,825 752,869 885,412 (728,080 ) — 1,758,549 Income tax (expense) benefit 9,007 (443,136 ) (8,221 ) (540,995 ) (49,439 ) (268,439 ) 98,386 442,350 — (760,487 ) Profit (loss) from continuing operations 511,736 1,434,519 (9,954 ) 1,258,966 68,538 272,351 2,595,601 (1,936,301 ) (2,084,046 ) 2,111,410 Loss from discontinued operation, net of tax — — — — — — (28,230 ) — — (28,230 ) Profit (loss) attributable to: Owners of the Company 507,580 1,386,361 (9,954 ) 1,008,190 67,882 54,114 2,562,278 (1,883,987 ) (2,717,016 ) 975,448 Non-controlling interests 4,156 48,158 — 250,776 656 218,237 5,093 (52,314 ) 632,970 1,107,732 511,736 1,434,519 (9,954 ) 1,258,966 68,538 272,351 2,567,371 (1,936,301 ) (2,084,046 ) 2,083,180 Other select data Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 4,029 (2,414,709 ) — 2,051,824 EBITDA 2,968,519 2,514,678 82,099 2,185,705 237,228 3,240,916 2,942,340 (5,565,296 ) (2,084,046 ) 6,522,143 Additions to PP&E, intangible and c 2,571,359 51,424 343,367 531,739 47,346 1,996,746 52,322 (2,966,150 ) — 2,628,153 Reconciliation of EBITDA Profit (loss) for the year 511,736 1,434,519 (9,954 ) 1,258,966 68,538 272,351 2,595,601 (1,936,301 ) (2,084,046 ) 2,111,410 Income tax (expense) benefit (9,007 ) 443,136 8,221 540,995 49,439 268,439 (98,386 ) (442,350 ) — 760,487 Finance results, net 318,335 445,909 7,692 (78,773 ) 27,279 1,208,820 441,096 (771,936 ) — 1,598,422 Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 4,029 (2,414,709 ) — 2,051,824 EBITDA 2,968,519 2,514,678 82,099 2,185,705 237,228 3,240,916 2,942,340 (5,565,296 ) (2,084,046 ) 6,522,143 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2017 (Restated) Reported segments Reconciliation Raízen Raízen Comgás Moove Logistics 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 — (89,741,956 ) (34,706 ) 16,182,251 Domestic market (i) 7,903,059 74,080,815 7,097,156 2,730,321 6,062,622 — (81,983,874 ) (34,706 ) 15,855,393 External market (i) 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 2,129,522 5,946,349 (1 ) (85,941,826 ) (34,706 ) 13,579,021 Cost of sales (10,907,652 ) (68,875,292 ) (3,492,375 ) (1,545,657 ) (4,220,988 ) — 79,782,944 34,706 (9,224,314 ) Gross profit 2,245,026 3,913,856 2,045,482 583,865 1,725,361 (1 ) (6,158,882 ) — 4,354,707 Selling expenses (803,157 ) (1,345,847 ) (652,901 ) (386,704 ) (28,846 ) — 2,149,004 — (1,068,451 ) General and administrative expenses (618,064 ) (455,743 ) (344,990 ) (94,003 ) (285,408 ) (199,311 ) 1,073,807 — (923,712 ) Other income (expenses), net (107,954 ) 312,187 (26,424 ) (3,678 ) (3,305 ) 923,182 (204,233 ) — 889,775 Interest in earnings of associates (54,544 ) — — (7,664 ) 4,243 1,106,285 54,544 (1,092,070 ) 10,794 Interest in earnings of joint ventures — — — — — 985,090 — — 985,090 Finance results, net 129 (359,767 ) (225,541 ) (54,371 ) (1,665,842 ) (787,598 ) 359,638 — (2,733,352 ) Finance expense (905,213 ) (251,038 ) (623,924 ) (46,250 ) (1,900,092 ) (1,117,400 ) 1,156,251 331 (3,687,335 ) Finance income 681,362 134,904 398,758 17,805 261,661 192,857 (816,266 ) (331 ) 870,750 Foreign exchange, net (54,866 ) (105,513 ) (11,501 ) (7,478 ) (127,508 ) (52,984 ) 160,379 — (199,471 ) Derivatives 278,846 (138,120 ) 11,126 (18,448 ) 100,097 189,929 (140,726 ) — 282,704 Income tax (expense) benefit (78,937 ) (615,806 ) (235,972 ) (20,140 ) (10,215 ) (162,028 ) 694,743 — (428,355 ) Profit (loss) from continuing operations 582,499 1,448,880 559,654 17,305 (264,012 ) 1,865,619 (2,031,379 ) (1,092,070 ) 1,086,496 Loss from discontinued operation, net of tax — — — — — (40,199 ) — — (40,199 ) Profit (loss) attributable to: Owners of the Company 582,499 1,389,260 364,449 17,305 (57,675 ) 1,818,472 (1,971,759 ) (1,591,530 ) 551,021 Non-controlling — 59,620 195,205 — (206,337 ) 6,948 (59,620 ) 499,460 495,276 582,499 1,448,880 559,654 17,305 (264,012 ) 1,825,420 (2,031,379 ) (1,092,070 ) 1,046,297 Other select data Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 7,083 (2,767,008 ) — 1,928,423 EBITDA 2,792,395 3,060,373 1,517,922 174,714 2,753,732 2,822,328 (5,852,768 ) (1,092,070 ) 6,176,626 Additions to PP&E, intangible and c 2,226,162 853,975 352,958 48,612 2,045,390 10,107 (3,080,137 ) — 2,457,067 Reconciliation of EBITDA Profit (loss) for the year 582,499 1,448,880 559,654 17,305 (264,012 ) 1,865,619 (2,031,379 ) (1,092,070 ) 1,086,496 Income tax (expense) benefit 78,937 615,806 235,972 20,140 10,215 162,028 (694,743 ) — 428,355 Finance results, net (129 ) 359,767 225,541 54,371 1,665,842 787,598 (359,638 ) — 2,733,352 Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 7,083 (2,767,008 ) — 1,928,423 EBITDA 2,792,395 3,060,373 1,517,922 174,714 2,753,732 2,822,328 (5,852,768 ) (1,092,070 ) 6,176,626 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2019 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics Cosan Deconsolidated Segment Brazil Argentina Statement of financial position: Cash and cash equivalents 2,715,055 1,036,151 266,309 1,083,410 610,605 1,963,018 4,815,241 (4,017,515 ) — 8,472,274 Marketable securities — — — 200,233 43,856 1,751,853 1,119,561 — — 3,115,503 Trade receivables 1,135,079 2,455,365 442,204 987,397 427,714 399,249 34 (4,032,648 ) — 1,814,394 Derivative financial instruments 2,139,240 911,874 5,164 374,730 17,005 1,624,023 1,808,652 (3,056,278 ) — 3,824,410 Inventories 4,592,428 3,007,893 1,099,632 89,586 449,211 248,456 69 (8,699,953 ) — 787,322 Other financial assets 602,542 — — — 134,636 — 17,127 (602,542 ) — 151,763 Other current assets 7,125,332 4,026,776 882,624 315,744 165,070 604,988 1,307,712 (12,034,732 ) (789,265 ) 1,604,249 Other non-current 4,196,166 4,231,350 62,869 685,264 156,623 2,638,286 1,562,823 (8,490,385 ) (488,229 ) 4,554,767 Investments in associates — 2,612,576 276 — 365 52,012 12,760,443 (2,612,852 ) (12,435,113 ) 377,707 Investments in joint ventures 577,008 727,936 — — — — 7,548,960 (1,304,944 ) — 7,548,960 Biological assets 734,495 — — — — — — (734,495 ) — — Right-of-use 4,017,503 97,374 476,251 10,128 22,592 4,410,952 26,058 (4,591,128 ) — 4,469,730 Property, plant and equipment 11,342,326 2,595,878 3,304,040 — 310,007 11,770,168 72,961 (17,242,244 ) — 12,153,136 Intangible assets and goodwill 3,666,186 2,548,927 9,637 8,291,608 1,161,426 7,375,033 15,592 (6,224,750 ) — 16,843,659 Loans, borrowings and debentures (15,653,705 ) (5,745,735 ) (912,807 ) (5,244,942 ) (670,263 ) (11,720,477 ) (11,416,533 ) 22,312,247 — (29,052,215 ) Leases (3,504,501 ) (103,807 ) (439,860 ) (10,843 ) (27,431 ) (4,529,139 ) (27,475 ) 4,048,168 — (4,594,888 ) Derivative financial instruments (1,422,923 ) (325,018 ) — — (1,801 ) (482 ) (78,768 ) 1,747,941 — (81,051 ) Trade payables (5,101,474 ) (2,568,885 ) (943,789 ) (1,154,206 ) (515,759 ) (513,325 ) (6,974 ) 8,614,148 — (2,190,264 ) Employee benefits payables (360,414 ) (77,692 ) (48,752 ) (59,928 ) (70,068 ) (216,685 ) (34,656 ) 486,858 — (381,337 ) Preferred shareholders payable in subsidiaries — — — — — — (611,537 ) — — (611,537 ) Other current liabilities (4,317,609 ) (5,859,807 ) (856,185 ) (683,555 ) (217,706 ) (711,305 ) (1,113,182 ) 11,033,601 471,622 (2,254,126 ) Other non-current (2,046,961 ) (4,492,725 ) (734,761 ) (1,998,107 ) (408,386 ) (6,531,054 ) (2,180,300 ) 7,274,447 805,872 (10,311,975 ) Total assets (net of liabilities) allocated by segment 10,435,773 5,078,431 2,612,852 2,886,519 1,587,696 8,615,571 15,585,808 (18,127,056 ) (12,435,113 ) 16,240,481 Total assets 42,843,360 24,252,100 6,549,006 12,038,100 3,499,110 32,838,038 31,055,233 (73,644,466 ) (13,712,607 ) 65,717,874 Shareholders’ equity attributable to: Owners of the Company 10,358,052 4,808,076 2,612,852 2,861,954 1,107,136 1,746,668 5,401,865 (17,778,980 ) (5,715,758 ) 5,401,865 Non-controlling 77,721 270,355 — 24,565 480,560 6,868,903 10,183,943 (348,076 ) (6,719,355 ) 10,838,616 Total shareholders’ equity 10,435,773 5,078,431 2,612,852 2,886,519 1,587,696 8,615,571 15,585,808 (18,127,056 ) (12,435,113 ) 16,240,481 December 31, 2018 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics 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 66,117 282,573 750,088 2,693,158 1,536,566 (7,716,149 ) (1,117,633 ) 4,144,752 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 — — — — — — (740,473 ) — — 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 8,279,592 1,191,627 7,493,882 7,434 (6,149,333 ) — 16,972,535 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 ) Leases — — — — — (553,350 ) — — — (553,350 ) 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 payables (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 ) 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 Shareholders’ 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 4.1 Net sales by segment December 31, December 31, December 31, Reported segment Raízen Energia Ethanol 11,388,766 8,569,437 6,550,652 Sugar 3,925,499 3,670,749 5,377,351 Gas 2,967,137 758,572 — Diesel 6,469,695 3,314,377 — Cogeneration 3,934,639 2,836,658 884,300 Other 149,573 648,753 340,375 28,835,309 19,798,546 13,152,678 Raízen Combustíveis Fuels 99,000,662 84,031,837 72,789,148 Other 1,513,492 1,172,254 — 100,514,154 85,204,091 72,789,148 Comgás Industrial 6,045,600 4,411,737 3,494,396 Residential 1,295,107 986,073 849,723 Cogeneration 437,327 315,925 229,716 Automotive 350,637 262,813 224,203 Commercial 507,550 387,069 320,049 Construction revenue 813,341 415,753 351,193 Other 64,660 60,641 68,577 9,514,222 6,840,011 5,537,857 Moove Finished goods 3,786,636 3,096,658 1,876,935 Basic oil 194,353 317,878 220,515 Services 65,307 35,413 32,072 4,046,296 3,449,949 2,129,522 Logistics North operations 5,313,757 4,913,437 4,439,766 South operations 1,478,314 1,412,300 1,283,085 Container operations 295,769 259,200 223,498 7,087,840 6,584,937 5,946,349 Reconciliation Cosan Corporate 98 (1 ) (1 ) Deconsolidated effects and eliminations (129,386,510 ) (105,042,765 ) (85,976,532 ) Total 20,611,409 16,834,768 13,579,021 4.2 Information on geographical area Net sales Non-current December 31, December 31, December 31, December 31, December 31, Brazil 18,522,108 14,720,088 12,985,533 8,238,016 6,550,243 Europe (i) 1,719,262 1,836,739 538,148 71,689 1,686 Latin America (ii) 184,981 157,287 52,932 23,140 2,170 North America 157,665 55,549 14 — 244 Asia and Other 27,393 65,105 2,395 — — Total 20,611,409 16,834,768 13,579,022 8,332,845 6,554,343 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. This participation corresponds approximately to the following amounts of net revenue in each year: R$ 773,286 in 2019, R$ 912,943 in 2018 and R$ 893,056 in 2017. No customers or specific group represented 10% or more of net sales for the years presented in other segments.

Financial assets and liabilitie

Financial assets and liabilities	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Financial assets and liabilities	5 Financial assets and liabilities Accounting policy Measurement of financial assets and liabilities The Company initially measures a financial asset at its fair value plus, in the case of a financial asset not measured at fair value through profit or loss, transaction costs, except those measured at amortized cost maintained within a business model with the objective to obtain contractual cash flows that meet the criteria of principal and interest only. Debt financial instruments are subsequently measured at fair value through profit or loss, amortized cost or fair value through other comprehensive income. The classification is based on two criteria: (i) the Company’s business model for managing assets; and (ii) whether the contractual cash flows of the instruments represent only payments of principal and interest on the principal amount outstanding. The Company recognizes its financial assets at amortized cost for financial assets that are maintained within a business model in order to obtain contractual cash flows that meet the “Principal and Interest” criteria. This category includes accounts receivable from customers, cash and cash equivalents, receivables from related parties, other financial assets and dividends and interest on equity receivable. No remeasurement of financial assets was carried out. 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. The carrying amount of financial assets and financial liabilities are as follows: Note December 31, December 31, Assets Fair value through profit or loss Cash and cash equivalents 5.1 3,279,170 1,600,590 Marketable securities 5.2 3,115,503 4,202,835 Derivative financial instruments 5.9 3,824,410 2,548,857 Other financial assets 134,637 — 10,353,720 8,352,282 Amortized cost Cash and cash equivalents 5.1 5,193,104 2,021,208 Trade receivables 5.3 1,814,394 1,588,192 Receivables from related parties 5.4 173,341 135,070 Dividends receivable 23,252 27,320 Restricted cash 5.2 147,910 115,124 7,352,001 3,886,914 Total assets 17,705,721 12,239,196 Liabilities Amortized cost Loans, borrowings and debentures 5.5 12,682,049 10,005,187 Leases 5.6 4,594,888 553,350 Trade payables 5.7 2,190,264 1,923,920 Dividends payable 214,104 187,415 Payables to related parties 5.4 392,458 355,971 Other financial liabilities 543,879 455,702 Preferred shareholders payable in subsidiaries 5.8 611,537 1,097,490 Tax installments—REFIS 12 213,360 216,984 21,442,539 14,796,019 Fair value through profit or loss Loans, borrowings and debentures 5.5 16,370,166 12,569,126 Contingent consideration 184,370 64,969 Derivative financial instruments 5.9 81,051 25,714 16,635,587 12,659,809 Total liabilities 38,078,126 27,455,828 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, December 31, Cash and bank accounts 363,084 111,410 Savings account 885,740 1,335,774 Financial investments 7,223,450 2,174,614 8,472,274 3,621,798 Financial investments are composed as follows: December 31, December 31, Investment fund Repurchase agreements 2,799,706 1,179,503 Bank certificate of deposits—CDB 479,464 421,087 3,279,170 1,600,590 Bank investments Repurchase agreements 1,400,735 — Bank certificate of deposits—CDB 2,340,125 571,840 Other 203,420 2,184 3,944,280 574,024 7,223,450 2,174,614 The Company’s onshore financial investments are remunerated at rates around 100% of the interbank deposit certificate (“CDI”) in 2019 (100% of CDI in 2018) 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, December 31, Marketable securities Government security (i) 2,719,630 4,144,797 Bank certificate of deposit - CDB 125,413 58,038 Repurchase agreements 270,460 — 3,115,503 4,202,835 Restricted cash Investments linked to loans 86,681 31,254 Securities pledged as collateral 61,229 83,870 147,910 115,124 (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. Expected loss rates are based on corresponding historical credit losses suffered in the period. Historical loss rates may be adjusted to reflect current and forward-looking information regarding macroeconomic factors that affect the customers’ ability to settle the receivables. The Company identified the interest rate implied in the agreement as the most relevant factor, and consequently adjusts historical loss rates based on the expected changes in this factor. December 31, December 31, Domestic – Brazilian Reais ( i ) 1,874,400 1,609,421 Export – Foreign currency 60,401 104,355 1,934,801 1,713,776 Expected credit losses (120,407 ) (125,584 ) 1,814,394 1,588,192 Current 1,786,095 1,545,643 Non-current 28,299 42,549 1,814,394 1,588,192 (i) R$622,572 (R$430,596 on December 31, 2018) is related to the unbilled revenue from the subsidiary Comgás, which refers to that part of the gas supplied in the month, whose billing have not yet been made. The ageing of trade receivables is as follows: December 31, December 31, Not overdue 1,552,912 1,382,193 Overdue: From 1 to 30 days 175,112 116,665 From 31 to 60 days 32,925 27,649 From 61 to 90 days 36,337 20,734 More than 90 days 137,515 166,535 Expected credit losses (120,407 ) (125,584 ) 1,814,394 1,588,192 Changes in the expected credit losses are as follows: At January 1, 2018 (121,052 ) Provision / reversal (4,532 ) At December 31, 2018 (125,584 ) Provision / reversal 5,177 At December 31, 2019 (120,407 ) 5.4 Related parties Accounting policy Sales and purchases involving related parties are made at regular market prices. The outstanding balances at year-end a) Summary of balances to related parties December 31, December 31, Current Asset Corporate operation / Agreements Raízen Energia S.A. (i) 50,296 38,205 Aguassanta Participações S.A. 444 29 Raízen Combustíveis S.A. (i) 7,588 6,263 Other 291 183 Total current Asset 58,619 44,680 Non-current Corporate operation / Agreements Raízen Combustíveis S.A. (i) 36,410 27,523 36,410 27,523 Preferred shares Raízen Energia S.A. (i) 78,304 37,470 Janus Brasil Participações S.A. 8 — 78,312 37,470 Financial operations Rezende Barbosa (ii) — 23,144 Other — 2,253 — 25,397 Total non-current assets 114,722 90,390 Total assets 173,341 135,070 Current liabilities Corporate operations / agreements Raízen Energia S.A. (i) 262,612 215,582 Raízen Combustíveis S.A. (i) 127,773 136,779 Radar Propriedades Agrícolas S.A. 150 — Other 1,923 3,610 Total liabilities 392,458 355,971 (i) Current and non-current 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) On September 13, 2019, Cosan and Rezende Barbosa entered into a Private Instrument for Settlement and Termination of Contracts and Other Covenants in which the balance of receivables was settled through the delivery of 1,908,783 and 477,196 shares of Cosan S.A. and Cosan Logística to the Company that were blocked and in custody with a Financial Institution. The equity instruments received in said instrument represent an increase in the Company’s interest of 0.48% and 0.10% in Cosan S.A. and Cosan Logística. Additionally, during the exercise in which the shares held in custody remained blocked, such shares were not entitled to any dividends received, pursuant to the agreement in effect at the time, and the amount of R$20,751 recorded as dividends payable to this shareholder was reversed against retention profit in subsidiary Cosan S.A. b) Related party transactions December 31, December 31, December 31, Product sales Raízen Energia S.A. 298,980 304,648 411,443 Raízen Combustíveis S.A 221,369 188,895 154,104 Other 7,010 15,117 8,381 527,359 508,660 573,928 Purchase of goods / inputs Raízen Energia S.A. (7,010 ) (3,672 ) (1,347 ) Raízen Combustíveis S.A (1,240,781 ) (1,205,231 ) (1,006,515 ) (1,247,791 ) (1,208,903 ) (1,007,862 ) Shared income (expense) Raízen Energia S.A. (71,978 ) (73,105 ) (70,914 ) (71,978 ) (73,105 ) (70,914 ) Financial result Usina Santa Luiza (41 ) (241 ) (378 ) Raízen Energia S.A. — 4,100 7,727 Raízen Combustíveis S.A 5,729 — — Other (5 ) 2,879 3 5,683 6,738 7,352 Total (786,727 ) (766,610 ) (497,496 ) 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, December 31, December 31, Short-term benefits to officers and directors 88,440 86,810 76,976 Share-based payment transactions (i) 16,823 11,423 63,658 Post-employment benefits 728 476 934 Other long-term benefits — 547 664 Benefits from termination of employment contract — 1,193 635 105,991 100,449 142,867 (i) Replacement of the stock option plans to the stock-based compensation plan (Note 23). 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 exercise. 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 interest December 31, December 31, Maturity Objective With guarantee BNDES URTJLP 7.86 % 2,213,704 2,584,347 Dec-2029 Expansion project Fixed 5.36 % 834,039 1,055,281 Jan-2025 Expansion project TJ462 8.37 % 144,573 316,854 Oct-2020 Investment Selic 6.28 % 73,540 152,562 Oct-2020 Investment Selic 6.45 % 52,031 63,852 Jun-2023 Investment TJLP 7.57 % 83,174 107,731 Jun-2023 Investment TJLP 5.95 % 1,667 — Jun-2023 Investment Selic 13.65 % — 3,930 Sep-2020 Expansion project Selic 6.80 % 1,118 — Sep-2020 Expansion project Fixed 3.50 % 1,426 2,261 Jan-2024 Expansion project IPCA 12.07 % 1,528 2,211 Nov-2021 Expansion project URTJLP 7.87 % 4,952 — Mar-2022 Expansion project Export credit agreement (ECA) Euribor + 0.58% 0.58 % 79,528 — Sep-2026 Investment EIB U.S.$ 3.88 % 31,770 89,003 Jun-2020 Investment U.S.$ 2.94 % 29,081 54,508 Sep-2020 Investment U.S.$ + LIBOR 2.46 % 71,129 115,581 May-2021 Investment U.S.$ + LIBOR 2.66 % 89,336 130,402 Sep-2021 Investment FINEP Fixed 5.00 % — 93,309 Dec-2019 Investment 3,712,596 4,771,832 Without guarantee Foreign loans GBP + Libor 1.96 % 106,643 — Dec-2022 Acquisition GBP + Libor 2.36 % 186,604 — Dec-2022 Acquisition GBP + Libor 4.37 % — 363,250 Dec-2019 Acquisition GBP + Libor 2.22 % 150,253 199,794 Nov-2020 Acquisition Fixed 1.16 % 3,561 — Mar-2022 Acquisition Export credit note (NCE) 126% of CDI 8.13 % — 514,817 Dec-2019 Exportation CDI + 0.80% 5.24 % 512,078 — Dec-2023 Exportation 125% of CDI 8.06 % — 646,024 Jan-2019 Exportation Perpetual Notes U.S.$ 8.25 % 2,040,752 1,961,819 — Acquisition Resolution 4131 U.S.$ 4.79 % 20,688 39,738 Oct-2020 Working capital U.S.$ + Libor 3.75 % — 156,387 Feb-2020 Working capital U.S.$ + Libor 2.90 % 81,107 — Feb-2020 Working capital U.S.$ 3.67 % 313,493 292,172 May-2023 Working capital U.S.$ 4.34 % — 41,033 Dec-2019 Working capital U.S.$ 2.65 % 217,537 209,987 Nov-2022 Working capital Senior Notes Due 2023 U.S.$ 5.00 % 438,985 409,590 Mar-2023 Acquisition Senior Notes Due 2027 U.S.$ 7.00 % 3,234,647 2,977,721 Jan-2027 Acquisition Senior Notes Due 2024 U.S.$ 7.38 % 3,318,895 3,061,566 Feb-2024 Acquisition Senior Notes Due 2024 U.S.$ 5.95 % 903,636 2,022,793 Sep-2024 Acquisition Senior Notes Due 2025 U.S.$ 5.88 % 2,182,089 1,997,394 Jan-2025 Acquisition Senior Notes Due 2029 Fixed 5.50 % 3,071,052 — Sep-2029 Acquisition Commercial banks Fixed U.S.$ — — 15,499 Aug-2019 Working capital Working capital 120.25% of CDI 6.53 % — 30,828 Dec-2019 Working capital 125% of CDI 6.79 % — 5,018 Dec-2019 Working capital 122% of CDI 7.86 % — 15,402 Dec-2019 Working capital Bank overdrafts 125.5% of CDI 5.53 % 740 — Jan-2020 Working capital Prepayment U.S.$+Libor 3.64 % — 11,706 Dec-2019 Working capital 100% Libor 2.90 % 80,932 — Nov-2021 Working capital 100% Libor 0,76% 2.72 % 40,474 — Oct-2020 Working capital Debentures IGPM + 6,10% 10.59 % 240,900 228,010 May-2028 Working capital IPCA + 5.57% 9.84 % 108,133 203,613 Sep-2020 Working capital IPCA + 7.14% 11.47 % 318,412 305,894 Dec-2020 Working capital IPCA + 7.48% 11.82 % 286,271 275,014 Dec-2022 Working capital IPCA + 7.36% 11.70 % 94,367 90,656 Dec-2025 Working capital IPCA + 5.87% 10.15 % 859,996 767,638 Dec-2023 Working capital IPCA + 4.33% 8.54 % 431,817 414,583 Oct-2024 Working capital IPCA + 4.68% 8.91 % 570,098 — Feb-2026 Working capital IPCA + 4.50% 8.72 % 668,034 — Feb-2029 Working capital IPCA + 3,90% 8.10 % 895,249 — Oct-2029 Working capital IPCA + 4,00% 8.20 % 219,466 — Oct-2029 Working capital 106 % of CDI 5.73 % 1,727,459 — Feb-2021 Acquisition 128 % of CDI 8.26 % — 501,064 Feb-2019 Working capital 100% CDI + 0,50% 4.92 % 2,015,251 — Oct-2022 Working capital CDI + 0.90% 5.30 % — 43,471 Sep-2019 Working capital 25,339,619 17,802,481 Consolidated Debt 29,052,215 22,574,313 Current 3,518,225 2,115,305 Non-current 25,533,990 20,459,008 The Company used the annual average rate of the Interbank Deposit Certificate (“CDI”) of 4.40% and Long-term Interest Rate (“TJLP”) of 5.57%. Non-current December December 13 to 24 months 1,813,849 2,113,502 25 to 36 months 3,240,861 1,310,790 37 to 48 months 2,294,198 1,201,227 49 to 60 months 5,032,388 2,429,146 61 to 72 months 2,520,671 5,783,465 73 to 84 months 456,983 2,332,961 85 to 96 months 3,821,149 475,964 Thereafter 6,353,891 4,811,953 25,533,990 20,459,008 The carrying amounts of loans, borrowings and debentures are denominated in the following currencies: December 31, December 31, Brazilian reais 12,360,023 8,424,370 U.S. dollar (U.S.$) 16,165,603 13,586,899 British pound (GBP) 443,500 563,044 Euro (EUR) 83,089 — 29,052,215 22,574,313 At December 31, 2019, all dated debts denominated in U.S. dollar, in the subsidiaries, have currency risk protection through derivatives (Note 5.9), except for perpetual notes. For the Fifth Issuance of debentures denominated in Brazilian reais Índice Nacional de Preços ao Consumidor Amplo Below are the movements that occurred for the year ended December 31, 2019: At January 1, 2018 21,688,946 Raised 3,685,290 Repayment of principal (5,301,421 ) Payment of interest (1,454,712 ) Interest, exchange rate and fair value 3,956,210 At December 31, 2018 22,574,313 Raised 9,352,123 Repayment of principal (4,422,026 ) Payment of interest (1,384,184 ) Interest, exchange rate and fair value 2,931,989 December 31, 2019 29,052,215 a) Guarantees Some financing agreements with the Brazilian National Economic and Social Development Bank ( Banco Nacional de Desenvolvimento Econômico e Social BNDES b) Available credit line As of December 31, 2019, the subsidiary Rumo had available credit lines from BNDES, which were not used, in the total amount of R$ 1,946,195 (R$ 2,108,824 on December 31, 2018). At December 31, 2019, 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 in December 31, 2019 and 2018. 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: Debt Triggers Ratios Debenture 3 rd Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Short-term indebtedness / Total indebtedness cannot exceed 0.6 0.16 Debenture 4 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Short-term indebtedness / Total indebtedness cannot exceed 0.6 0.16 Debenture 5 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 6 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 7 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 8 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 2 nd Net debt / EBITDA subsidiary not higher than or equal to 4.5 1.8 Senior Notes Due 2024 – Cosan Limited Pro forma(i) / EBITDA pro forma 2.3 Senior Notes Due 2024 – Rumo S.A. Net debt / EBITDA subsidiary not higher than or equal to 4.0 2.2 Senior Notes Due 2025 - Rumo S.A. Net debt / EBITDA subsidiary not higher than or equal to 4.0 2.2 Senior Notes 2027 - Cosan S.A. Net debt (i)|(ii) / EBITDA subsidiary not higher than or equal to 3.5 1.8 Senior Notes Due 2029 – Cosan Limited Pro forma(i) / EBITDA pro forma 2.3 BNDES – Rumo S.A. Net Financial Debt / EBITDA subsidiary not higher than or equal 4.0x in December 2019 2.06 BNDES – Rumo S.A. EBITDA subsidiary / Consolidated Financial Result not higher than or equal 1.40x in December 2019 2.68 (i) Net debt and EBITDA pro forma (ii) The effects of initial recognition of IFRS 16 are not part of triggers measures for financial covenants purposes. For the other loans, borrowings and debentures of the Company there are no financial clauses. At December 31, 2019, 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 Accounting policies applicable from January 1, 2019 At the beginning or in the modification of a contract, the Company assesses whether a contract is or contains a lease. The lease liability is initially measured at the present value of lease payments that are not made on the start date, discounted at the interest rate implicit in the lease or, if that rate cannot be determined immediately, by the Company’s incremental loan rate. The Company generally uses its incremental loan rate as a discount rate. Assets and liabilities arising from a lease are initially measured on a present value basis. The lease payments included in the measurement of the lease liability comprise the following: i.   fixed payments, including fixed payments in essence; ii.  variable lease payments that depend on index or rate, initially measured using the index or rate on the start date; iii.   amounts expected to be paid by the lessee, in accordance with the residual value guarantees; and iv.   the exercise price of the call option if the lessee is reasonably certain to exercise that option, and payment of fines for terminating the lease, if the lease term reflects the lessee exercising the option to terminate the lease. To determine the incremental borrowing rate, the Company: i.   where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflect changes in financing conditions since third party financing was received; ii.  uses a build-up iii.   makes adjustments specific to the lease, e.g. term, country, currency and security. The Company is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use Lease payments are allocated between principal and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Payments associated with short-term leases of equipment and vehicles and all leases of low-value Low-value In determining the lease term, the Company considers all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated). For leases of warehouses, retail stores and equipment, the following factors are normally the most relevant: •  If there are significant penalties to terminate (or not extend), the group is typically reasonably certain to extend (or not terminate). •  If any leasehold improvements are expected to have a significant remaining value, the Company is typically reasonably certain to extend (or not terminate). •  Otherwise, the Company considers other factors including historical lease durations and the costs and business disruption required to replace the leased asset. Most extension options in offices and vehicles leases have not been included in the lease liability, because the Company could replace the assets without significant cost or business disruption. Subsequent valuation of the lease liability is at amortized cost, using the effective interest method. It is remeasured when there is a change in future lease payments resulting from a change in index or rate, if there is a change in the amounts that are expected to be paid according to the residual value guarantee, if the Company changes its valuation, an option will be exercised purchase, extension or termination or if there is an essentially fixed revised lease payment. When the lease liability is remeasured in this way, an adjustment corresponding to the carrying amount of the right-of-use right-of-use Accounting policies applicable before January 1, 2019 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 leases 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. 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. The balance sheet shows the following amounts relating to leases: Finance Operating Total At January 1, 2018 944,138 — 944,138 Recognition of interest 144,763 — 144,763 Payment of principal (384,752 ) — (384,752 ) Payment of interest (150,799 ) — (150,799 ) At December 31, 2018 553,350 — 553,350 Initial recognition of IFRS 16 — 1,469,959 1,469,959 At January 1, 2019 553,350 1,469,959 2,023,309 Additions — 2,777,275 2,777,275 Recognition of interest 81,982 430,982 512,964 Transfer of liabilities (i) — (117,428 ) (117,428 ) Payment of principal (132,100 ) (291,723 ) (423,823 ) Payment of interest (73,641 ) (175,684 ) (249,325 ) Contracts monetary correction — 71,916 71,916 At December 31, 2019 429,591 4,165,297 4,594,888 Current 97,242 445,233 542,475 Non-current 332,349 3,720,064 4,052,413 429,591 4,165,297 4,594,888 (i) Transfer of installments under judicial discussion to lease and concessions (Note 11). The lease agreements have varying expirations, with last due to expire in June 2049. The amounts are adjusted annually for inflation rates (IGP-M The Company does not face a significant liquidity risk with regard to its lease liabilities. Lease liabilities are monitored within the Company’s treasury function. In addition to the payment and appropriation of interest and exchange variation highlighted in the previous tables, the following impacts on income during the year ended December 31, 2019 were recorded for other lease agreements that were not included in the measurement of lease liabilities: December 31, Variable lease payments not included in the measurement of lease liabilities 10,691 Expenses relating to short-term leases 37,143 Expenses relating to leases of low-value assets, excluding short-term leases of low-value 348 48,182 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, December 31, Materials and service suppliers 1,356,978 1,073,227 Natural gas suppliers 815,798 838,105 Fuels and lubricants suppliers 370 1,367 Other 17,118 11,221 2,190,264 1,923,920 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: • Contract with Petrobras entered into in January 2008 and due to expire in December 2021 providing for the delivery of 5.22 million m³/day of Brazilian-sourced natural gas (“Firme Nacional”). • Contract with Petrobras started in January 2020, effective until December 2023, and with a daily contractual amount of national gas of 4.62 million m³/day, called NMG. • 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”). • 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. • 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, TCQ, have the price composed of two installments (molecule and transport): one indexed to a basket of fuel oils in the international market and adjusted quarterly; and another adjusted annually based on local inflation. The price of the NMG contract is indexed to Brent, with a quarterly adjustment, and the transport portion follows the same rationale as the TCQ contract, with an annual adjustment based on the IGP-M. 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. Below the movement of the obligation with preferred shareholders: At January 1, 2018 1,442,680 Dividend distribution (422,639 ) Monetary variation 77,449 At December 31, 2018 1,097,490 Dividend distribution (535,832 ) Monetary variation 49,879 At December 31, 2019 611,537 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 exercise. 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 instrument

Other tax receivables

Other tax receivables	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Other tax receivables	6 Other tax receivables Accounting policy 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, 2019 December 31, 2018 COFINS-Revenue (i) 706,165 646,135 ICMS-State 602,127 575,494 PIS-Revenue tax (i) 150,099 169,460 ICMS CIAP-State 141,514 183,845 Credit installment 41,516 40,261 Other 35,591 32,496 1,677,012 1,647,691 Current 950,246 796,199 Non-current 726,766 851,492 (i) On March 15, 2017, in case that sets a judicial precedent, the Brazilian Federal Supreme Court ( Supremo Tribunal Federal In 2019, R$155,218 was accounted in the Cosan S.A. subsidiary, as other recoverable taxes (partially already realized), with a counterpart of R$101,179 as other income (Note 19) a) R$75,699 (R$60,941 as other income and R$14,758 as financial income), referring to the credit based on final court decision to exclude the ICMS on PIS and COFINS calculation basis, on June 7, 2019, back to 2003; and b) R$79,519 (R$40,238 as other income and R$39,281 as financial income), referring to the complementary credit calculated for its subsidiary CLE, mainly associated with Hydrated Alcohol (product subject to the tax agenda) for the period between October 2008 and March 2011, which, under the contract, is the Company’s right. In addition, R$135,268 were recognized by equity method, reaching a total credit of R$290,486 derived from the exclusion of ICMS on the calculation basis of PIS and COFINS. The subsidiary Rumo S.A. recognized an amount of R$40,477, referring to PIS and COFINS credits (Note 19) and are recorded in the “Recovery of tax credits” account. Besides, R$ 23,773 were also recognized in the Comgás, related to PIS and COFINS credits on inputs (Note 19). There is still an approximate amount of R$687,478, resulting from the period prior to the STF decision and without final judgment, which remains a contingent asset.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Inventories	7 Inventories Accounting policy Inventories are stated at the lower of cost and net realizable value (it is the estimated selling price in the normal course of business, less estimated completion costs and estimated costs necessary to make the sale). The cost of finished and under construction products comprises direct materials, direct labor and an adequate proportion of variable and fixed overheads, the latter being allocated based on normal operational capacity. Costs are assigned to individual inventory items based on weighted average costs. The provision for obsolete inventories is made for the risks associated with the realization and sale of inventories due to obsolescence and measured at the net realizable value or the cost, whichever is less. December 31, 2019 December 31, 2018 Finished goods 457,447 389,896 Spare parts and accessories 236,347 224,005 Raw material for construction process 55,347 45,397 Warehouse and other 31,287 50,768 Fuels and lubricants 6,894 6,224 787,322 716,290

Investments in associates

Investments in associates	12 Months Ended
	Dec. 31, 2019
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, 2019 December 31, 2018 Directly owned subsidiaries Cosan Logística S.A. 73.49% 72.50% Cosan S.A. 64.59% 60.25% Cosan Limited Partners Brasil Consultoria Ltda. 60.00% 60.00% Sinlog Tecnologia em Logística S.A. (i) 47.62% — Interest of Cosan S.A. in its subsidiaries 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 Luxembourg S.A. (ii) 100.00% 100.00% Cosan Overseas Limited 100.00% 100.00% Pasadena Empreendimentos e Participações S.A. (ii) 100.00% 100.00% Distribuidora de Gás Participações S.A. (iii) 100.00% — Companhia de Gás de São Paulo – COMGÁS 99.15% 80.12% Payly Soluções de Pagamentos S.A. (iv) 75.00% 100.00% Cosan Lubes Investments Limited 70.00% 100.00% Rumo S.A. 1.71% 1.71% Cosan Logística S.A. 0.10% 0.10% Cosan Biomassa S.A. (v) — 81.50% Interest of Cosan Lubes Investments Limited in its subsidiaries Cosan Cinco S.A. 100.00% 100.00% Cosan Lubrificantes e Especialidades S.A. 100.00% 100.00% Moove Lubricants Limited 100.00% 100.00% Stanbridge Group Limited 100.00% 100.00% Wessesx Petroleum Limited 100.00% 100.00% Airport Energy Limited 100.00% 100.00% Airport Energy Services Limited 100.00% 100.00% Cosan Lubrificantes S.R.L. 100.00% 100.00% Lubrigrupo II - Comércio e Distribuição de Lubrificantes S.A. 100.00% 100.00% Commercial Lubricants Moove Corp 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% Zip Lube S.A. 100.00% 100.00% TTA – SAS Techniques et Technologie Appliquées 75.00% 75.00% December 31, 2019 December 31, 2018 Interest of Cosan Logística S.A. in its subsidiaries Rumo 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% 28.40% Rumo Malha Central S.A. 28.47% — Elevações Portuárias S.A. 28.47% 28.47% Logispot Armazéns Gerais S.A. 14.52% 14.52% Rumo Luxembourg Sarl 28.47% 28.47% Rumo Intermodal S.A. 28.47% 28.47% Boswells S.A. 28.47% 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% 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% Brado Logística e Participações S.A. 17.71% 17.71% Brado Logística S.A. 17.71% 17.71% (i) Company acquired on August 31, 2019 for R$5,000. (ii) Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiaries. The subsidiaries have the financial support of the Company. (iii) Currently known as Compass Gás e Energia S.A. (See Note 25). (iv) On September 2, 2019, Cosan S.A. disposed of 25% of the share capital of Payly to Manzat Inversiones AUU S.A. (“Manzat”) for R$11,215 and entered into an investment agreement with Manzat in relation to Payly. (v) On December 2, 2019, Cosan S.A. sold its shares in Cosan Biomassa S.A. to Raízen Energia (Note 24). The comparative consolidated statement of profit or loss and statements of cash flows have been restated to show the discontinued operation separately from continuing operations. Set out below are the associates as at December 31, 2019, which are material to the Company: Shares 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 % Janus Brasil Participações S.A. 136,928,272 69,361,678 50.77 % 5.00 % At January 1, Interest in Sales or Other Dividends (ii) Increase/ Other At December 31, Tellus Brasil Participações S.A. 101,109 4,667 — — (3,434 ) — — 102,342 Novvi Limited Liability Company (i) 13,449 168 — (136 ) — — (13,481 ) — Janus Brasil Participações S.A. 93,821 5,213 — — (4,060 ) 31,113 — 126,087 Radar Propriedades Agrícolas S.A . 59,584 1,475 — 142 (1,341 ) — — 59,860 Radar II Propriedades Agrícolas S.A . 32,236 1,528 — 27 (1,816 ) — — 31,975 Usina Santa Luiza S.A. 29,209 (29,209 ) — — — — — — Other 49,111 17,389 5,655 — (8,236 ) — (6,476 ) 57,443 378,519 1,231 5,655 33 (18,887 ) 31,113 (19,957 ) 377,707 (i) The Company decided to sell the Novvi subsidiary interest to Amyris, Inc, in order to increase the focus on its strategic businesses, on October 31, 2019. (ii) Dividends declared and unpaid in the amount of R$1,197 at Rumo’s subsidiaries. At Interest in Other Dividends Increase/ 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 52,797 3,681 741 (8,108 ) — 49,111 307,749 45,066 3,202 (16,970 ) 39,472 378,519 Financial information of associates: December 31, 2019 December 31, 2018 Assets Liabilities Shareholders’ Profit for Assets Liabilities Shareholders’ Profit for Radar Propriedades Agrícolas S.A. 2,259,400 (309,910 ) 1,949,490 58,709 2,240,694 (302,946 ) 1,937,748 100,628 Radar II Propriedades Agrícolas S.A. 821,183 (19 ) 821,164 50,920 829,739 (18 ) 829,721 54,509 Novvi Limited Liability Company — — — — 81,729 (6,255 ) 75,474 11,750 Tellus Brasil Participações Ltda. 2,137,559 (136,375 ) 2,001,184 91,431 2,097,536 (120,783 ) 1,976,753 110,185 Janus Brasil Participações S.A. 2,632,321 (160,167 ) 2,472,154 97,652 1,981,825 (142,347 ) 1,839,478 133,134 Usina Santa Luiza S.A. — — — — 110,629 (22,993 ) (87,636 ) (74,467 ) 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 Comgás 132,520,587 1,124,363 0.85 % Logispot 2,040,816 1,000,000 49.00 % Rumo 1,559,015,898 1,115,164,072 71.53 % Brado Participações 12,962,963 4,897,407 37.78 % Rumo Malha Norte 1,189,412,363 3,144,187 0.26 % CLI 34,963,764 10,489,129 30.00 % Cosan S.A. 394,210,000 139,589,761 35.41 % Cosan Logística S.A. 463,224,241 122,800,746 26.51 % Payly 44,861,170 11,215,293 25.00 % Sinlog Tecnologia em Logística S.A. 21,000 10,000 47.62 % TTA 10,521 2,630 25.00 % The following table summarizes the information relating to each of the Company’s subsidiaries that has material non-controlling At January 1, Interest in Sales or Other Dividends New Capital Other At December 31, Cosan S.A. 3,765,964 988,382 (849,033 ) (94,672 ) (203,977 ) — — (1,789 ) 3,604,875 Cosan Logística 630,333 59,016 (21,187 ) — — (37,370 ) — (607 ) 630,185 Comgás 987,358 40,455 (972,988 ) (560 ) (16,969 ) — (12,727 ) — 24,569 CLI — 18,715 451,267 516 — — — — 470,498 Rumo S.A. 5,929,151 463,594 — 1,930 — (340,050 ) — 4,348 6,058,973 Logispot Armazéns Agrícolas S.A. 34,656 172 — — (610 ) — — — 34,218 Other 7,491 6,698 4,567 866 (1,859 ) — 789 (3,254 ) 15,298 11,354,953 1,577,032 (1,387,374 ) (91,920 ) (223,415 ) (377,420 ) (11,938 ) (1,302 ) 10,838,616 At January 1, Interest in Sales or Other Dividends New Business Other At December 31, 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 S.A. 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 Summarized statement of financial position: Comgás Cosan S.A. Cosan Logística S.A. Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, Current Assets 2,792,056 3,223,524 5,704,933 2,076,250 4,396 7,147 1,302,485 297,823 Liabilities (2,807,891 ) (1,915,211 ) (2,437,233 ) (927,622 ) (4,094 ) (1,806 ) (1,105,899 ) (365,275 ) Net current assets (15,835 ) 1,308,313 3,267,700 1,148,628 302 5,341 196,586 (67,452 ) Non-current Assets 9,246,044 8,836,357 15,107,843 16,190,849 2,376,550 2,286,503 12,271,883 10,928,252 Liabilities (6,343,690 ) (4,981,805 ) (7,821,809 ) (7,410,762 ) — — (4,124,193 ) (2,832,600 ) Net non-current 2,902,354 3,854,552 7,286,034 8,780,087 2,376,550 2,286,503 8,147,690 8,095,652 Equity 2,886,519 5,162,865 10,553,734 9,928,715 2,376,852 2,291,844 8,344,276 8,028,200 Summarized statement of profit or loss and other comprehensive income: Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Profit before taxes 2,548,401 1,190,893 1,606,191 213,937 74,643 (78,218 ) Income tax expenses (134,017 ) (10,342 ) (290,867 ) — — (1,297 ) Profit (loss) for the year 2,414,384 1,180,551 1,315,324 213,937 74,643 (79,515 ) Other comprehensive income (loss) (253,507 ) (40,348 ) 179,645 790 3,184 394 Total comprehensive income 2,160,877 1,140,203 1,494,969 214,727 77,827 (79,121 ) Comprehensive income attributable to non-controlling 765,167 606,490 622,254 56,924 21,395 (21,707 ) Dividends paid 389,256 446,295 376,679 — — — Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net sales 9,514,222 6,840,011 5,537,857 596,415 645,088 734,84 Profit before taxes 1,993,963 1,799,963 795,629 779,228 285,887 (293,290 ) Income tax expenses (626,784 ) (540,995 ) (235,972 ) (991 ) (21,530 ) 32,483 Profit (loss) for the year 1,367,179 1,258,968 559,657 778,237 264,357 (260,807 ) Other comprehensive income (loss) — (32,300 ) (15,585 ) 2,716 11,182 1,383 Total comprehensive income 1,367,179 1,226,668 544,072 780,953 275,539 (259,424 ) Comprehensive income attributable to non-controlling interests 10,967 243,835 109,501 558,616 192,368 (185,566 ) Dividends paid 2,010,101 756,767 1,121,407 4,233 3,346 — Summarized statements of cash flows: Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 122,639 1,114,880 98,643 (2,561 ) (2,688 ) (3,481 ) Net cash generated by (used in) investing activities 3,500,958 1,097,236 1,126,170 381 382 (748,482 ) Net cash provided by (used in) financing activities (1,060,967 ) (1,428,044 ) (2,147,738 ) — 2,584 753,853 Increase (decrease) in cash and cash equivalents 2,562,630 784,072 (922,925 ) (2,180 ) 278 1,890 Cash and cash equivalents at the beginning of year 928,077 144,005 1,066,930 2,183 1,905 15 Cash and cash equivalents at the end of year 3,490,707 928,077 144,005 3 2,183 1,905 Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 2,512,303 1,573,171 1,637,103 197,313 166,085 (529,337 ) Net cash generated by (used in) investing activities 202,037 (1,121,605 ) (634,776 ) (929,861 ) 32,164 (1,434,807 ) Net cash provided by (used in) financing activities (2,233,548 ) (1,576,470 ) (1,383,142 ) 1,432,659 (198,584 ) 1,962,035 Increase (decrease) in cash and cash equivalents 480,792 (1,124,904 ) (380,815 ) 700,111 (335 ) (2,109 ) Cash and cash equivalents at the beginning of year 602,618 1,727,520 2,108,336 595 930 3,039 Cash and cash equivalents at the end of year 1,083,410 602,616 1,727,521 700,706 595 930 Corporate transactions during the year ended December 31, 2019: • On June 30, 2019, Cosan S.A. concluded the tender offer for the acquisition of class A preferred shares issued by Comgás. A total of 22,597,886 preferred shares were acquired by Cosan S.A. in the tender offer at a price of R$82.00 per share, representing approximately 17.11% of Comgás’s capital stock. As a result, Cosan S.A.’s interest in Comgás increased from 94.88% prior to this tender offer to 97.23% following the conclusion of the tender offer. On September 30, 2019, Cosan S.A. concluded the tender offer for acquisition of common shares issued by Comgás. A total of 2,527,682 common shares of Comgás were acquired by Cosan S.A. in the tender offer at a price of R$83.16 per preferred share, representing approximately 1.92% of Comgás’s capital stock. As a result, Cosan’s interest in Comgás increased from 97.23% prior to the tender offer to 99.15% following the conclusion of the tender offer. The Company disbursed R$2,066,105 and recognized R$1,091,753, recorded in the shareholders’ equity. This transaction also generated a loss of R$ 1,093,117 for non-controlling • Investment agreement was entered into between CLI and CVC (Note 1)

Investments in joint ventures

Investments in joint ventures	12 Months Ended
	Dec. 31, 2019
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 the years presented in these consolidated financial statements. 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 Combustíveis S.A. Raízen Energia S.A. 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, 2018 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 January 1, 2019 3,104,613 4,973,294 8,077,907 Interest in earnings of joint ventures (i) 1,223,557 (92,151 ) 1,131,406 Other comprehensive (losses) income (4,770 ) (192,470 ) (197,240 ) Interest on capital (ii) (63,500 ) — (63,500 ) Dividends (ii) (1,047,299 ) (352,314 ) (1,399,613 ) At December 31, 2019 3,212,601 4,336,359 7,548,960 (i) Includes amount of: (i) R$30,040, related to the effect of the adoption of IFRS 16 by the jointly-controlled subsidiaries, as described in Note 3.3; (ii) R$135,268 related to the recognition of exclusion of the ICMS from the PIS and Cofins basis; and (c) R$528,967 resulting from gains related to dilution of shares, sale of shares and the fair value in the formation of this joint venture Rede Integrada de Lojas de Convenências e Proximidade S.A. (ii) Refers to the dividends proposed for the year. Dividends were received in the amount of R$1,462,625 (R$1,292,127 in 2018), as shown in the cash flow statements. The statement of financial position and statement of profit or loss of the joint ventures are disclosed in Note 4 – Segment information. According to the terms of the Joint Venture—Raízen, Cosan is responsible for legal proceedings that existed before the formation of Raízen, net of judicial deposits on April 1, 2011, as well as tax installments under the terms of the tax amnesty and the Refinancing Program, or REFIS, recorded in “Other taxes payable.” In addition, Cosan granted Raízen access to a credit line (stand-by)

Property, plant and equipment,

Property, plant and equipment, intangible assets, goodwill and right-of-use assets	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Property, plant and equipment, intangible assets, goodwill and right-of-use assets	10 Property, plant and equipment, intangible assets, goodwill and right-of-use 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, property, plant and equipment and right-of-use Assumptions used in discounted cash flow projections – estimates of future business performance, cash generation, long term growth (ten years for all subsidiaries, except for Logistic and Comgás that consider the remaining period of their concession contracts) and discount rates are used in our assessment of impairment of assets at the statement of financial position date. No reasonably plausible change to a key assumption would cause harm. The main assumptions used to determine the recoverable value of the different cash-generating units to which goodwill is allocated are explained below. 10.1 Property, plant and equipment Accounting policy 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 methods, such as useful lives and residual values, are reviewed at the end of each year, or when there is a significant change without an expected consumption pattern, such as a relevant incident and technical obsolescence. Any adjustments are recognized as changes in accounting estimates, if appropriate. 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 3.3% to 8% Permanent railways 3% to 4% Furniture and fixtures 10% to 15% Computer equipment 20% Reconciliation of carrying amount: Land, buildings and Machinery, equipment Railcars and (i) Permanent Construction Other Total Cost At January 1, 2018 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 (ii) — — — — — 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 Transfers to right-of-use (iii) (130,000 ) (2,538 ) (1,244,787 ) — — — (1,377,325 ) At January 1, 2019 1,113,427 1,043,032 5,263,961 6,127,139 1,054,128 400,767 15,002,454 Additions 125 1,986 29,773 1,802 1,979,943 2,437 2,016,066 Disposals (3,634 ) (21,474 ) (105,592 ) — (1,362 ) (26,010 ) (158,072 ) Transfers 132,461 205,355 812,130 595,381 (1,525,318 ) 59,638 279,647 Effect of exchange rate fluctuations 3,903 3,070 — — 1,634 939 9,546 Discontinued operation (59,917 ) (68,107 ) — — — (3,216 ) (131,240 ) At December 31, 2019 1,186,365 1,163,862 6,000,272 6,724,322 1,509,025 434,555 17,018,401 Depreciation At January 1, 2018 (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 ) Transfers to right-of-use (iii) 50,450 2,532 462,748 — — — 515,730 At January 1, 2019 (300,711 ) (440,677 ) (1,280,966 ) (1,406,964 ) (10,842 ) (6,067 ) (3,446,227 ) Additions (72,329 ) (135,267 ) (632,170 ) (611,575 ) — (28,758 ) (1,480,099 ) Disposals 131 20,287 104,872 6 — 21,383 146,679 Transfers 3,546 (2,884 ) (106,525 ) (2,234 ) 3,972 (18,897 ) (123,022 ) Effect of exchange rate fluctuations (549 ) (672 ) — — — (666 ) (1,887 ) Discontinued operation 9,478 27,194 — — — 2,619 39,291 At December 31, 2019 (360,434 ) (532,019 ) (1,914,789 ) (2,020,767 ) (6,870 ) (30,386 ) (4,865,265 ) At December 31, 2018 892,266 602,361 4,765,034 4,720,175 1,043,286 394,700 12,417,822 At December 31, 2019 825,931 631,843 4,085,483 4,703,555 1,502,155 404,169 12,153,136 (i) On December 31, 2019 and 2018, wagons and locomotives in the amount of R$745,203 were pledged to guarantee bank loans (Note 5.5). (ii) The amount of R$861,595 was transferred to the right-to-use assets, where R$1,377,325 refers to cost and R$515,730 to accumulated depreciation due to the adoption of IFRS 16. (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. 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 ARSESP to determine the basis for measuring the tariff for rendering the services under the concession. 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 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. Goodwill Concession Operating Trademarks Customer Other Total Cost At January 1, 2018 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 — (82,174 ) — — (74,632 ) (110,531 ) (267,337 ) Effect of exchange rate fluctuations 38,227 — — 13,673 15,817 11,002 78,719 At December 31, 2018 883,234 17,631,883 435,624 37,877 742,863 370,189 20,101,670 Additions 2,795 12,031 — — 85,438 13,254 113,518 Disposals — (67,259 ) — — (215 ) (8 ) (67,482 ) Transfers — 447,863 171 — (704 ) 6,263 453,593 Effect of exchange rate fluctuations 18,948 — — 8,293 1,709 (1,602 ) 27,348 Discontinued operation — — — — — (818 ) (818 ) At December 31, 2019 904,977 18,024,518 435,795 46,170 829,091 387,278 20,627,829 Amortization At January 1, 2018 — (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 ) Additions — (515,615 ) (11,766 ) (9,201 ) (95,034 ) (33,813 ) (665,429 ) Disposals — 14,747 — — 162 8 14,917 Transfers — (8) — — (3,626 ) (2,379 ) (6,013 ) Effect of exchange rate fluctuations — — — — 2,668 (1,761 ) 907 Discontinued operation — — — — — 583 583 At December 31, 2019 — (2,884,699 ) (236,122 ) (9,201 ) (410,449 ) (243,699 ) (3,784,170 ) At December 31, 2018 883,234 15,248,060 211,268 37,877 428,244 163,852 16,972,535 At December 31, 2019 904,977 15,139,819 199,673 36,969 418,642 143,579 16,843,659 (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) Moove Corp 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) Capitalization of borrowing costs Capitalized borrowing costs for the year ended December 31, 2019, R$19,877 was capitalized at an average rate of 7.29% p.a. (R$9,917 and 8.94% p.a. on December 31, 2018). b) Amortization methods and useful lives Intangible assets (excluding goodwill) Annual rate of December 31, 2019 December 31, 2018 Comgás (i) Concession term 8,129,822 8,128,992 Rumo (ii) Concession term 7,009,997 7,119,068 15,139,819 15,248,060 Operating license for port terminal (iii) 3.70% 199,673 211,268 Trademarks: Comma Undefined 36,969 37,877 Customers relationship: Comgás 20.00% 161,786 149,890 Moove 6.00% 256,856 278,354 418,642 428,244 Other: Software license 20.00% 81,669 79,118 Other 61,910 84,734 143,579 163,852 Total 15,938,682 16,089,301 (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 S.A., from the business combination. c) Impairment testing of cash-generating units (“CGU”) goodwill • Cosan Logística The Company annually tests the recoverable amounts of goodwill arising from business combinations. Property, plant and equipment and intangible assets with finite lives 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 purpose of analyzing impairment, concession contracts were defined as cash generating units, each registered with an individual company. The basis for annual assessment and testing on September 30, 2019. During the year ended December 31, 2019, we did not identify any impairment indicators, so that no impairment test was necessary for property, plant and equipment and intangible assets with a defined useful life, except for the cash-generating unit represented by the Rumo Malha Oeste S.A. (“Malha Oeste”) concession, which presents negative results with low cash generation. The recoverable amount for fixed assets of this cash-generating unit was determined using the discounted cash flow method of the cash-generating unit. The main assumptions used were (i) EBITDA projected for the cash generating unit, with no increase in volume transported, in the remaining term of the concession, and (ii) the discount rate (wacc) of 9% per year, before the taxes. The calculation resulted in a recoverable amount of R$109,000, compared to a book value of R$99,000, which includes property, plant and equipment and intangible assets. The balance of goodwill recorded by the Company is associated with the port and terminal lifting operation, so this cash-generating unit needs to be tested annually. The recoverable value of this cash-generating unit was determined by the net sale value of the unit, using the EBITDA multiples technique, a technique considered level 3 in the hierarchy of fair value estimates. The main assumptions used were (i) EBITDA generated by the cash-generating unit in 2019, and (ii) average of the multiples practiced by market agents for companies (10.9x) in the sector in which the Company operates. The calculation resulted in a recoverable amount of R$2,183,000, compared to a book value of R$819,039, which includes property, plant and equipment and intangible assets. The determination of the recoverability of the assets depends on certain key assumptions, as previously described, which are influenced by the market, technological and economic conditions prevailing at the time when this recovery is tested and, therefore, it is not possible to determine whether new losses due to recovery reduction will occur in the future and, if they occur, whether they would be material. The amount of goodwill tested at Cosan Logística is R$100,451. • Cosan S.A. The main assumptions used mainly consider the expectation of growth of the operations based on the gross domestic product ( produto interno bruto, or “PIB All of these future cash flows were discounted at a rate of 9.0% (weighted average cost of capital) and a growth rate of 3.4% from 2030, reflecting specific risks related to the relevant assets in its cash generating unit. A n As of December 31, 2019, 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. The amount of goodwill tested at Cosan S.A is R$801,731. 10.3 Right-of-use Accounting policy Right-of-use assets are generally depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. If the Company is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset’s useful life. Right-of-use assets are measured at cost comprising the following: 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. Right-of-use assets are generally depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. If the Company is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset’s useful life. As mentioned in the operational context, the Company signed the concession contract for Malha Central, which guarantees the right to operate the railroad network for a period of 30 years, counting from the date of signature occurred on July 31, 2019. Corrected in accordance with contractual parameters, the auction amount was recorded as right-to-use railway infrastructure in the amount of R$2,904,778. The lease liability in the amount of R$2,759,539 represents the present value of future installments, using the incremental rate of the contract. The auction provided for a 5% cash payment in the amount of R$145,239. This transaction is the main addition to the exercise, as we can see in the transaction charts: Land, buildings and Machinery, equipment Railcars and Software Vehicles Port and rail Total Cost Initial recognition of IFRS 16 100,615 8,630 41,884 66,931 13,085 792,615 1,023,760 Transfers from property, plant and equipment and other assets (i) 130,000 2,538 1,244,787 — — 50,168 1,427,493 At January 1, 2019 230,615 11,168 1,286,671 66,931 13,085 842,783 2,451,253 Additions 7,073 3,045 1,004 — 732 2,904,778 2,916,632 Contractual adjustments 9,883 (956 ) 712 — 442 54,828 64,909 Transfers 327 (2,539 ) (249,746 ) — — 1,565 (250,393 ) Currency translation adjustments (468 ) — — — — — (468 ) At December 31, 2019 247,430 10,718 1,038,641 66,931 14,259 3,803,954 5,181,933 Amortization Transfers from property, plant and equipment (i) (50,450 ) (2,532 ) (462,748 ) — — — (515,730 ) Impairment (ii) — — — — — (131,541 ) (131,541 ) At January 1, 2019 (50,450 ) (2,532 ) (462,748 ) — — (131,541 ) (647,271 ) Additions (21,282 ) (3,074 ) (9,018 ) (7,594 ) (6,459 ) (118,915 ) (166,342 ) Transfers (7,233 ) 2,532 106,109 — 2 — 101,410 At December 31, 2019 (78,965 ) (3,074 ) (365,657 ) (7,594 ) (6,457 ) (250,456 ) (712,203 ) At January 1, 2019 180,165 8,636 823,923 66,931 13,085 711,242 1,803,982 At December 31, 2019 168,465 7,644 672,984 59,337 7,802 3,553,498 4,469,730 (i) Refers to transfers of property, plant and equipment in the amount of R$1,377,325 (Note 10.1) and R$50,167 corresponding to advances made at the beginning of the concession that were presented under other assets. (ii) The subsidiary Rumo Malha Oeste S.A. recorded a provision for impairment in the year ended December 31, 2018, limiting the balance of long-term assets to realizable value. Accordingly, the balance of the right-to-use assets recorded therein was subject to a provision for reduction to the net recoverable value in the initial registration

Concessions payable

Concessions payable	12 Months Ended
	Dec. 31, 2019
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Concessions payable	11 Concessions payable Accounting policy Rumo recognizes lease installments included in disputes with the grantor. The initial registration takes place at the amount of the installment at maturity, by transferring the “Leases” account. Subsequently, the values are corrected by Selic. The 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, 2019 December 31, 2018 Leases Concessions Total Total Payables Rumo Malha Sul S.A. — 36,621 36,621 60,761 Rumo Malha Paulista S.A. — 20,003 20,003 45,892 — 56,624 56,624 106,653 Court discussion Rumo Malha Paulista S.A. 1,870,018 — 1,870,018 1,695,770 Rumo Malha Oeste S.A. 1,440,656 87,582 1,528,238 1,406,145 3,310,674 87,582 3,398,256 3,101,915 Total 3,310,674 144,206 3,454,880 3,208,568 Current 9,847 28,797 Non-current 3,445,033 3,179,771 Court Discussion: The Company is challenging in court the economic and financial imbalance of certain Lease and Concession Agreements. In April 2004, Rumo Malha Paulista S.A. (“Malha Paulista”) filed a Cautionary Action and, subsequently, a Declaratory Action before the Twenty-First Federal Court of Rio de Janeiro questioning the economic and financial imbalance of the Concession and Lease Contracts, due to the high disbursement that the company has with the payment of labor lawsuits and other costs involved, which are the responsibility of Rede Ferroviária Federal S.A., under the terms expressed in the bidding notice Malha Paulista requested the grant of an injunction to suspend the payment of lease contract, past due and maturities, as well as the offsetting of the credit balance resulting from labor fees paid by the Company with the amount charged by the Union. In April 2005, the injunction was granted, suspending the payment of the installments for 90 days, determining the realization of expertise. In July 2005, the suspension of the liability was extended for another 90 days. In September 2005, the injunction was revoked by the Regional Federal Court of Rio de Janeiro. In January 2006, a request was made to suspend the payment of installments, by means of a deposit. The amount related to the lease installments had been deposited in court until October 2007, when the Company obtained judicial authorization to replace the judicial deposits by bank guarantee letter. In October 2015, a decision was rendered that partially upheld the lawsuit recognizing the occurrence of economic and financial imbalance in the contracts, allowing the Company to offset part of the amounts claimed against the presented debt. As an appeal, the right to offset expenses with internal personnel was included and the correction of the amounts due by the IPCA-E Management, supported by the opinion of its lawyers, assesses the chances of success as probable in relation to the value of the sentence and judgment rendered and as possible in relation to other amounts, but maintains the record of the debt as it is a contractual obligation. Rumo Malha Oeste also pleads for the reestablishment of the economic and financial balance, lost due to the cancellation of transportation contracts existing at the time of privatization, configuring changes in the regulatory scenario and conditions established in the Privatization Notice–in addition, the growth forecasts that defined the business value did not materialize. The lawsuit is pending before the Federal Regional Court of the second Region. The amount referring to the Company’s overdue installments was guaranteed by the acquisition of public debt securities (Letras Financeiras do Tesouro) or “LFT.” In March 2008, the Company obtained authorization to replace the guarantee with bank guarantee and in May 2008 the Company redeemed the amounts. In December 2014, a decision was handed down that upheld the lawsuit, recognizing the occurrence of economic and financial imbalance in the contracts. In December 2015, a request for replacement of letters of guarantee presented by the Company with guarantee insurance was granted. An appeal judgment is pending before the Federal Regional Court ( Tribunal Regional Federal Management, supported by the opinion of its lawyers, assesses the chances of success as probable, but maintains the record of the liability because it is a contractual obligation not yet withdrawn from the Company, and because the amount is still pending. On January, 2020, ANTT ANTT Management, supported by the opinion of its lawyers, assesses the chances of success as possible. Judicial deposits at December 31, 2019 and December 31, 2018 concerning the above claims totaled: December 31, 2019 December 31, 2018 Rumo Malha Paulista 119.806 119.806 Rumo Malha Oeste 21.703 20.690 141.509 140.496 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 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, 2019 December 31, 2018 Cost of gas to be recovered 427,335 504,175 Credits of taxes to be transferred (431,900 ) (252,816 ) Total (4,565 ) 251,359 Regulatory (liabilities) assets (115,597 ) 672,810 Regulatory liabilities - Tax (155,311 ) (127,815 ) (270,908 ) 544,995 Monetary variation 38,757 3,713 Extemporaneous tax credit (23,773 ) (76,452 ) 14,984 (72,739 ) (255,924 ) 472,256 b) Commitments with supply contracts Considering the current gas supply contracts, Comgás has a total financial commitment in an estimated present value of R$18,736,022, which amount includes the minimum established in contract in both commodity and transportation.

Other taxes payable

Other taxes payable	12 Months Ended
	Dec. 31, 2019
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Other taxes payable	12 Other taxes payable Accounting policy The Company is subject to taxes, contributions and municipal, state and federal duties, in its respective jurisdictions. December 31, 2019 December 31, 2018 Tax amnesty and refinancing program—REFIS 213,360 216,984 ICMS – State VAT 161,254 96,793 COFINS – Revenue tax 84,953 47,017 PIS – Revenue tax 19,426 7,654 INSS – Social security 10,513 7,337 ISS – Service tax 6,753 4,666 IOF – Financial tax 309 1,318 Other 21,553 18,417 518,121 400,186 Current 363,051 245,587 Non-current 155,070 154,599 The amounts due on non-current December 31, 2019 December 31, 2018 13 to 24 months 5,654 14,658 25 to 36 months 4,936 11,532 37 to 48 months 4,486 11,214 49 to 60 months 3,225 11,214 61 to 72 months 136,558 11,175 73 to 84 months 48 8,301 85 to 96 months 48 8,301 Thereafter 115 78,204 155,070 154,599

Income tax and social contribut

Income tax and social contribution	12 Months Ended
	Dec. 31, 2019
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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. a) 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. b) 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. c) 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. d) 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 December 31, December 31, December 31, Profit before taxes 3,661,948 2,871,897 1,514,851 Income tax and social contribution nominal rate (34%) (1,245,062 ) (976,445 ) (515,049 ) Adjustments to determine the effective rate Interest in earnings of investees (non-taxable 385,097 337,058 338,601 Differences in tax rates on losses of overseas companies (78,026 ) (12,423 ) (89,070 ) Granted income tax incentive 178,609 48,541 74,416 Share-based payment transactions 19,986 (1,363 ) (4,022 ) Interest on shareholders’ equity (26,766 ) (19,777 ) (21,495 ) Non-deductible (16,925 ) (14,405 ) (52,226 ) Tax losses not recorded (i) (69,335 ) (134,401 ) (161,992 ) Goodwill amortization effect 1,271 1,853 1,853 Tax effects of discounts granted - PERT — 218 (4,438 ) Other 71,555 10,657 8,621 Income tax and social contribution expense - current and deferred (779,596 ) (760,487 ) (428,355 ) Effective rate - % 21.29% 26.48% 28.28% (i) Refers mainly to tax losses not recorded in subsidiaries of Rumo S.A. 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: December 31, December 31, Assets credit of: Income tax loss carry forwards 2,136,077 2,190,068 Social contribution tax loss carry forwards 779,252 801,866 Temporary differences Foreign exchange—Loans and borrowings 921,811 789,220 Legal proceedings provision 305,473 396,577 Impairment provision 203,057 241,083 Provisions for employee benefits 214,496 175,178 Allowance for doubtful accounts 26,969 30,327 Regulatory asset (liability) 53,875 59,597 Impairment of tax credit 79,928 74,900 Share-based payment transactions 9,879 5,246 Profit sharing 63,987 51,601 Interest on preferred shareholders payable in subsidiaries 89,931 155,562 Property, plant and equipment—useful life review 408,581 277,925 Miscellaneous provisions 348,212 208,104 Other 112,240 67,991 Total 5,753,768 5,525,245 (-) Deferred taxes assets not recognized (2,198,164 ) (2,104,742 ) Liabilities credit of: Temporary differences Business combination—property, plant and equipment 27,666 63,574 Tax deductible goodwill (390,249 ) (389,679 ) Leases (36,347 ) (228,055 ) Concession contract — (6,745 ) Unrealized gains on derivatives instruments (923,672 ) (664,841 ) Fair value option in loans 174,596 57,298 Income on formation of joint ventures (1,135,036 ) (1,135,036 ) Business combination—Intangible asset (3,663,085 ) (3,725,546 ) Other 114,525 56,201 Total (5,831,602 ) (5,972,829 ) Total of deferred taxes recorded (2,275,998 ) (2,552,326 ) Deferred income tax—Assets 1,607,566 1,540,693 Deferred income tax—Liabilities (3,883,564 ) (4,093,019 ) c) Changes in deferred income tax Tax loss and Post- Employee Provisions Property Other Unregistered Total Assets Balance on January 1, 2018 2,879,157 153,433 41,762 1,043,174 160,489 833,393 (1,831,832 ) 3,279,576 (Charged) / credited to the profit for the year 116,883 (8,717 ) 14,896 (92,183 ) 117,435 256,659 (122,368 ) 282,605 Other comprehensive income (loss) (4,107 ) 30,461 189 — — (17,683 ) — 8,860 Balance on December 31, 2018 2,991,933 175,177 56,847 950,991 277,924 1,072,369 (1,954,200 ) 3,571,041 (Charged) / credited to the result for the year (76,604 ) 3,809 16,938 12,646 130,657 (5,667 ) 57,727 139,506 Other comprehensive income (loss) — 35,510 81 — — (22,335 ) — 13,256 Exchange differences — — — — — 133,492 (2,827 ) 130,665 Balance on December 31, 2019 2,915,329 214,496 73,866 963,637 408,581 1,177,859 (1,899,300 ) 3,854,468 Effects on the Intangible Unrealized Leases Fair value Other Unregistered Total Liabilities Balance on January 1, 2018 (1,135,036 ) (3,741,525 ) (9,765 ) (277,090 ) 23,855 (295,305 ) (110,276 ) (5,545,142 ) (Charged) / credited to the profit for the year — 15,979 (655,076 ) 49,035 33,443 18,661 (40,267 ) (578,225 ) Balance on December 31, 2018 (1,135,036 ) (3,725,546 ) (664,841 ) (228,055 ) 57,298 (276,644 ) (150,543 ) (6,123,367 ) Adjustment in the adoption of IFRS 16 (Note 3.3) — — — 41,710 — — — 41,710 Balance on January 1, 2019 (1,135,036 ) (3,725,546 ) (664,841 ) (186,345 ) 57,298 (276,644 ) (150,543 ) (6,081,657 ) (Charged) / credited to the profit for the year — 62,461 (258,831 ) 149,999 117,299 28,584 (175,814 ) (76,302 ) Discontinued operation — — — — — — 27,493 27,493 Balance on December 31, 2019 (1,135,036 ) (3,663,085 ) (923,672 ) (36,346 ) 174,597 (248,060 ) (298,864 ) (6,130,466 ) Total of deferred taxes recorded (2,275,998 ) d) Realization of deferred income tax and social contribution The company evaluated the recoverability of deferred taxes assets based on the generation of future taxable profits. The assumptions used to support the projection of future taxable profits includes (i) expectations of loading of sugar and grains, (ii) expectation of export volume; and (iii) macroeconomic factors. The Company expects to realize the full-deferred tax on tax losses and social contribution.

Provision for legal proceedings

Provision for legal proceedings and judicial deposits	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Provision for legal proceedings	14 Provision for legal proceedings and judicial deposits 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, 2019 and 2018 in respect of: Provision for legal Judicial deposit December 31, 2019 December 31, 2018 December 31, 2019 December 31, 2018 Tax 589,180 534,131 476,706 460,484 Civil, environmental and regulatory 332,527 362,725 220,933 199,526 Labor 432,464 466,312 245,818 218,797 1,354,171 1,363,168 943,457 878,807 Changes in provision for legal proceedings: Tax Civil, Labor Total At January 1, 2018 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 Provisions 34,962 39,323 83,500 157,785 Settlement / Write-offs (28,261 ) (117,449 ) (149,031 ) (294,741 ) Interest and exchange variation 48,348 47,928 31,683 127,959 At December 31, 2019 589,180 332,527 432,464 1,354,171 (i) Includes interest reversal. The Company has indemnity actions in addition to those mentioned, which, since they are considered probable, were not recorded because they represent contingent assets. The Company’s debts with legal proceedings are secured by assets, cash deposit, bank guarantee or insurance guarantee. a) Probable losses • Tax: December 31, 2019 December 31, 2018 Compensation with FINSOCIAL (i) 293,291 286,929 State VAT - ICMS credit (ii) 97,534 72,941 INSS - Social security (ii) 95,979 80,134 IPI - Excise tax credit - NT (iv) 53,693 28,931 PIS and COFINS 2,889 171 Federal income taxes 1,707 1,589 Other 44,087 63,436 589,180 534,131 (i) The Brazilian federal tax authorities denied applications filed by CLE to set off credits derived from undue payments of FINSOCIAL, a social tax levy, against other federal tax debts. Based on a favorable judicial decision, Mobil acquired the right to set off credits of FINSOCIAL against certain COFINS liabilities. However, a subsequent favorable judicial decision granted CLE immunity against the enforcement of such COFINS-related debts. Therefore, previous set-off applications were canceled, because COFINS liabilities ceased to exist, and CLE sought to use the relevant tax credits to set off other federal tax debts. However, the Brazilian federal tax authorities refused to ratify the set-offs, claiming that the COFINS immunity applied only to the fiscal year during which the lawsuit was filed (i.e., in 1992). No judicial deposits were made for these proceedings. The provision for these proceedings was R$293,291 as of December 31, 2019 and R$286,929 as of December 31, 2018. The risk of loss is classified as probable. No judicial deposits were made. (ii) The Company provisioned amounts relating to tax assessments issued against us by the tax authorities related to several types of ICMS credits, including: (a) an assessment notice related to ICMS payments for raw material purchases which are considered for “use and consumption” and therefore, according to the tax authorities, are not eligible for compensation; (b) an assessment, as sole obligor, for allegedly disregarding withholding obligations of ICMS taxes in relation to a tolling agreement, arising from an agricultural partnership between the Company’s sugarcane plants and Central Paulista Ltda. Açúcar e Álcool.; (c) an assessment notice related to ICMS payments related to the exportation of crystallized sugar not considered under tributary immunity; (d) assessment notice related to the ICMS under tributary substitution regime; and (e) ICMS assessment notice related to interstate operations taxed as internal transactions and, therefore, subject to a higher rate. No judicial deposits have been made in connection with these proceedings. These provisions amounted to R$97,534 as of December 31, 2019 and R$72,941 as of December 31, 2018. (iii) The amounts that have been provisioned are mainly related to social security contributions levied on company’s gross invoiced amounts, pursuant to Article 22-A (iv) During the year ended December 31, 2019, the Company, through its subsidiary Cosan, recorded provision for lawsuits IPI Seletividade, related to period from November 1992 to December 1995, judged by the Brazilian Federal Supreme Court (“STF”), using the General Repercussion method (RE n º 592,145, item 080), in the amount of R$53,109, with unfavorable scenario for the Company. • Civil, regulatory, environmental and other claims: • Labor claims: Termos de Ajustamento de Conduta b) Possible losses The December 31, 2019 December 31, 2018 Civil 3,493,260 3,258,113 Labor 968,426 990,913 Tax 11,382,113 11,485,863 Regulatory 860,025 699,301 Environmental 679,621 460,911 17,383,445 16,895,101 • Tax: December 31, 2019 December 31, 2018 Federal income taxes (ii) 3,619,834 3,372,743 ICMS - State VAT (i) 2,869,089 2,684,248 PIS and COFINS - Revenue taxes (iii) 1,529,885 1,408,519 IRRF - Withholding tax (iv) 1,030,981 982,134 Penalties related to tax positions (v) 483,577 449,039 IPI - Excise tax credit - NT (vi) 451,781 490,500 MP 470 - Tax installments (vii) 304,961 297,902 INSS - Social security and other (viii) 226,857 260,712 Compensation with IPI - IN 67/98 (ix) 181,655 134,642 Goodwill Rumo (x) 83,734 529,788 Stock option (xi) 70,072 67,991 Financial transactions tax on loan (xii) 53,765 52,585 Foreign financial operation (xiii) 28,701 290,220 Other (xiv) 447,221 464,840 11,382,113 11,485,863 (i) The Company, and its controlled companies, received assessment notices based on the following: • Tax benefits that arose from the deduction of goodwill amortization. • 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. • The subsidiary Comgás was known of the no recognition of the offsetting procedures made in 2015, using income taxes credits (IRPJ). • Isolated fine of 50%, resulting from non-homologation • Tax assessments that require IRPJ and 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. (i) 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; (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 with accessory obligations, in connection with the agricultural and tolling partnership; • 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 revoked; • 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 fiscal war between the states, tax substitution method and tax credits arising from the transfer of excess credits to its centralizing unit; • The subsidiary CLE has been discussing the “FEEF” (deposit of 10% of ICMS tax exempted by the use of tax benefits) on the industrialization and commercialization of lube oils, considering that the constitutional immunity provided for in art. 155, § 2, X, “b” of CF / 88 cannot be considered as a tax benefit under Law No. 7,248/2016, regulated by State Decree No. 45,810/2016. Judicial deposits made monthly for the supposed due amounts. • The State Tax Administration assessed the rail concessions for non-taxation of ICMS on invoices for the provision of rail freight services for export. There is a favorable position for taxpayers in the higher courts. • Levies of ICMS Mato Grosso State relative of notices (TADs) to require tax and fine of 50% of the value of operations, based on understanding that export operations done with the electronic documents of transportations (DACTEs) was canceled configuring it as improper according articles 35-A and 35-B State Law nº 7,098/98. (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 assessments to require PIS and COFINS relative to Rumo Malha Norte, Rumo Malha Sul and Rumo Malha Oeste concerning administrative disallowance for non-cumulative system relative to: a) credits issued untimly unattended of previous rectification of tax return; b) credits of expenses of mutual traffic contracts; c) non-comproved credits of expenses with services have classified as input material; d) company employees transportation expenses credits; e) electricity expenses credits; f) non-comproved equipment rental agreement and rental expenses credits; g) expenses in acquisition of machines, equipments and incorporated into company permanent assets credits. (iv) The subsidiary CLE discusses on judicial lebelthe withholding income tax on an alleged capital gain arising from the acquisition of assets of foreign companies. 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) 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. (vi) Tax claims filed by the Brazilian federal government regarding the tax on industrialized products ( imposto sobre produtos industrializados (vii) Brazilian federal tax authorities have partially rejected the Company’s application for payment of federal tax debts with carryforward losses, pursuant to the payment plan provided for by provisional measure No. 470/2009. The Brazilian federal tax authorities’ notice in this respect stated that Company’s carryforward losses are not sufficient to offset the relevant debts. (viii) 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 National Rural Apprenticeship Service (Serviço Nacional de Aprendizagem Rural (ix) Offsetting of IPI tax related to for sales of refined sugar according SRF Normative Instruction nº 67/98, which authorized the refunding of the tax paid from January 14, 1992 to November 16, 1997. (x) Tax assessment issued by the Brazilian Tax Authority in 2011, 2013 and 2019 against Rumo S.A. concerning: (a) amortization expense disallowance based on future profitability, as well as financial expenses; and (b) non-taxation of supposed capital gain on disposal of equity interest in a Company of the same group; (c) supposed capital gain on disposal of equity interest in a Company of the same group in 2019. Contingency adjusted due to the partial success of administrative proceeding. (xi) Tax assessments issued against the Rumo S.A 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. (xii) The Federal Tax Authority intends to make the incidence of financial transaction tax ( imposto sobre operações financeiras (xiii) 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 of financial income resulting from these contracts by PIS and COFINS, (d) improper offsetting from corporate income tax and the social contribution calculation basis by using PIS and COFINS credits. Contingency adjusted due to the partial success of administrative proceeding. (xiv) Rumo Malha Sul submitted various compensation declarations (“DCOMP”) through the PER/DCOMP electronic system with respect to credit premiums, using credit acquired from a third party (Fibra S.A. Indústria e Comércio and others). The DCOMP deemed these not to have been declared as they related to third parties’ credit and credit premiums, and imposed a 75% fine, according to article 18, para. 4, of Federal Law no. 10,833/2003. • Labor: c) Contingent assets The Company has indemnity claims whose realization of income is not virtually certain and, therefore represents contingent assets not recognized in financial statements. It is not yet possible to estimate of their financial effect.

Shareholders' equity

Shareholders' equity	12 Months Ended
	Dec. 31, 2019
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, 2019, Cosan Limited’s share capital is composed of the following: Shareholders Class A common shares % Class B common shares % Total Number of Shares % Controlling group 19,514,418 13.73% 96,332,044 100.00% 115,846,462 48.58% Renaissance Technologies LLC 8,786,694 6.18% — — 8,786,694 3.68% M&G Investment Management Limited 622,555 0.44% — — 622,555 0.26% Eastspring Investments (Singapore) Limited 1,916,859 1.35% — — 1,916,859 0.80% Other 94,636,733 66.59% — — 94,636,733 39.69% Total shares outstanding 125,477,259 88.29% 96,332,044 100.00% 221,809,303 93.02% Treasury shares 16,638,275 11.71% — — 16,638,275 6.98% Total 142,115,534 100.00% 96,332,044 100.00% 238,447,578 100.00% As of the date of this annual report, our authorized share capital is U.S.$11,888,863.60, consisting of 1,000,000,000 class A common shares, par value U.S.$0.01 per share and 188,886,360 class B series 1 common shares, par value U.S.$0.01 per share. Of these, 125,477,259 class A common shares were issued and outstanding and 96,332,044 class B series 1 common shares were issued and outstanding as of December 31, 2019. Each of our class A common shares entitles its holder to one vote. Each of our class B common shares entitles its holder to 10 votes. On January 3, 2019, we acquired 14,228,134 class A common shares pursuant to a tender offer at a purchase price of U.S.$8.88 per share, for a total cost of approximately U.S.$126.3 million (equivalent to R$473,456), excluding fees and other related expenses. These shares represented 9.6% of the issued and outstanding class A common stock of Cosan as of December 31, 2018. The shares accepted for purchase included 2,966,873 additional shares that Cosan elected to purchase pursuant to its right to purchase up to an additional 2% of its outstanding class A common shares. After giving effect to the purchase, we had 134,115,534 outstanding class A common shares remaining. On April 24, 2019, we announced the cancellation of 32,239,807 class A common shares held in treasury, representing 11.91% of Cosan Limited’s capital stock. After giving effect to the cancellation, we had 142,115,534 total class A common shares remaining. On September 30, 2019, we acquired 10,244,806 of our class A common shares pursuant to a tender offer at a purchase price of U.S.$15.50 per share, for a total cost of approximately U.S.$158.8 million (equivalent to R$654,217), excluding fees and other related expenses. These shares represented 7.55% of the issued and outstanding class A common stock of Cosan Limited as of September 27, 2019. After giving effect to the purchase, we had 125,477,259 outstanding class A common shares remaining. b) Treasury shares Accounting policy Treasury shares represent the stocks that are repurchased by the company and are available for specific and limited intents. For accounting purposes, Cosan hold the shares required to meet the future employee share-based payment plans and the volume is treated in the same manner as treasury shares. The Company holds 16,638,275 Class A treasury shares as of December 31, 2019 (26,011,673 as of December 31, 2018) with a market value of US$22.84 per share as of December 31, 2019 (US$8.80 per share as of December 31, 2018). c) Dividends Accounting policy Cosan Limited is a holding company and can only pay dividends to the extent, if any, that funds are received from its subsidiaries. On May 16, 2018, the board of directors approved the distribution of the dividends received by Cosan Limited from Cosan S.A.. The dividends were paid to shareholders for the fiscal year ended December 31, 2017 totaling R$ 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, Loss on cash flow hedge in joint ventures (533,917 ) (256,486 ) (790,403 ) Foreign currency translation effects 21,493 27,788 49,281 Actuarial loss on defined benefit plan (99,246 ) (81,712 ) (180,958 ) Financial instruments with subsidiaries 15,000 — 15,000 Change in fair values of financial assets 1,085 192 1,277 Total (595,585 ) (310,218 ) (905,803 ) Attributable to: Owners of the Company (587,173 ) (218,298 ) (805,471 ) Non-controlling (8,412 ) (91,920 ) (100,332 ) December 31, Comprehensive December 31, Foreign currency translation effects (372,343 ) (161,574 ) (533,917 ) Gain on cash flow hedge in joint ventures 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 )

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2019
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 December 31, 2019 December 31, 2018 (Restated) December 31, 2017 (Restated) Profit attributable from to ordinary equity holders for basic earnings—basic 1,316,341 975,448 551,021 Profit attributable from to ordinary equity holders for basic earnings—continued operation—basic 1,305,320 1,003,678 591,220 Effect of dilution: Dilutive effect of subsidiary’s stock option plan (5,714 ) (2,882 ) (1,352 ) Profit attributable to ordinary equity holders adjusted for the effect of dilution 1,310,627 972,566 549,669 Profit attributable to ordinary equity holders adjusted for the effect of dilution—continued operation 1,299,606 1,000,796 589,868 Weighted-average number of shares outstanding ( in thousands of shares ) Basic 227,560 244,065 262,999 Dilutive effect of stock option plan 8,530 10,061 5,553 Diluted 236,090 254,126 268,552 Earnings per share Earnings per share—basic R$ 5.7850 R$ 3.9970 R$ 2.0950 Earnings per share—diluted R$ 5.5510 R$ 4.1120 R$ 2.0470 Earnings per share—continued operation Earnings per share—basic R$ 5.7360 R$ 3.8270 R$ 2.2480 Earnings per share—diluted R$ 5.5050 R$ 3.9500 R$ 2.1960 The non-controlling

Net sales

Net sales	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Net sales	17 Net sales Accounting policy The Company recognizes revenues from the following main sources: a) 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. b) 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. c) 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. d) 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. e) 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. f) 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. g) 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 following is an analysis of the Company’s revenue for the year from continuing operations: December 31, December 31, (Restated) December 31, (Restated) Gross revenue from sales of products and services 23,703,245 19,609,252 15,831,058 Construction revenue 813,341 415,753 351,193 Indirect taxes and deductions (3,905,177 ) (3,190,237 ) (2,603,230 ) Net sales 20,611,409 16,834,768 13,579,021 In the following table, revenue is disaggregated by products and service lines and timing of revenue recognition: December 31, December 31, (Restated) December 31, (Restated) At a point in time Gas distribution 8,636,221 6,363,617 5,118,087 Lubricants and basic oil 3,916,504 3,414,536 2,097,450 Other 64,682 60,641 68,576 12,617,407 9,838,794 7,284,113 Over time Transportation 6,548,109 5,715,450 4,993,849 Port elevation 351,563 303,800 330,800 Construction revenue 813,341 415,753 351,193 Other services 317,960 601,098 653,771 8,030,973 7,036,101 6,329,613 Elimination (36,971 ) (40,127 ) (34,705 ) Total of net sales 20,611,409 16,834,768 13,579,021

Costs and expenses by nature

Costs and expenses by nature	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Costs and expenses by nature	18 Costs and expenses by nature The costs and expenses are presented in the statement of profit and loss by function. The reconciliation of income by nature/purpose is as follows: December 31, December 31, (Restated) December 31, (Restated) Raw materials (i) (8,820,166 ) (7,240,508 ) (4,755,506 ) Depreciation and amortization (2,247,330 ) (2,051,824 ) (1,928,423 ) Salaries and wages (2,244,252 ) (1,998,898 ) (1,973,951 ) Transportation expenses (1,867,196 ) (1,695,600 ) (1,533,050 ) Construction cost (813,341 ) (415,753 ) (351,193 ) Leases expenses (48,182 ) (14,157 ) (15,234 ) Selling expenses (26,168 ) (30,139 ) (82,941 ) Leases and concessions expenses — (212,081 ) (193,252 ) Other (452,526 ) (444,119 ) (382,927 ) (16,519,161 ) (14,103,079 ) (11,216,477 ) Cost of sales (14,160,233 ) (12,108,305 ) (9,224,314 ) Selling expenses (1,122,866 ) (1,019,234 ) (1,068,451 ) General and administrative expenses (1,236,062 ) (975,540 ) (923,712 ) (16,519,161 ) (14,103,079 ) (11,216,477 ) (i) The increase in raw material costs during the year ended December 31, 2019, refers to the increase in unit gas cost of Comgás segment operations added to the increase in Moove segment operations, production and distribution of lubricants, represented by the businesses of Cosan SRL, TTA, Lubrigrupoll and Moove Corp.

Other income (expenses), net

Other income (expenses), net	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Other income (expenses), net	19 Other income (expenses), net December 31, December 31, (Restated) December 31, (Restated) Sales of credit rights (i) 410,000 — 1,039,966 Tax extemporary credits (ii) 165,398 199,027 — Gain on price cause indemnity 50,284 — — Revenue from sale of scrap 45,566 45,952 41,040 Indemnity (iii) — 726,000 — Insurance reimbursement scrap — 5,345 22,804 Impairment — (72,448 ) — Loss on disposal of non-current (35,274 ) (956 ) (32,294 ) Depreciation of rights-of-use (iv) (40,545 ) — — Net effect of legal proceedings, recoverable and tax installments (105,153 ) (115,383 ) (172,659 ) Other (85,590 ) (40,255 ) (9,082 ) 404,686 747,282 889,775 (i) On September 19, 2019, Cosan S.A. entered into a definitive agreement with Jus Capital Gestão de Recursos Ltda. for the purchase and sale of credit rights arising from severance claims filed against the Brazilian federal government, which was required to pay compensation for material damages resulting from the fixing of sugar and alcohol prices below their cost of production. The total amount involved amounts to R$410,000 plus additional payments applicable to 95% of the difference between the net amount received in connection with Brazilian federal government credit rights for assignment, net of return of assignees on a basis of R$410,000, resulting from (i) indemnity claims, applied to the condemnation of the Brazilian federal government due to the fixing of prices of sugar and alcohol below their cost of production; and (ii) additional payments related to the assignment of credit rights executed on December 21, 2017 and the application of 95% of the net difference received by the Brazilian federal government credit rights for assignment, net of return of assignees. (ii) Gain on the exclude ICMS from PIS and COFINS tax basis (Note 6). (iii) In 2018, Comgás and the supplier Petrobras settled judicial dispute that were not related to the cost of gas. As a result was recognized an indemnification in the net amount of R$ 726,000 (Note 5.7). (iv) Depreciation cost of the Malha Central grant.

Finance results

Finance results	12 Months Ended
	Dec. 31, 2019
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, December 31, (Restated) December 31, (Restated) Cost of gross debt Interest on debt (1,626,911 ) (1,595,140 ) (1,774,523 ) Monetary and exchange rate variation (438,430 ) (1,488,293 ) (198,716 ) Derivatives and fair value measurement 764,816 1,530,494 (34,073 ) Amortization of borrowing costs (56,397 ) (54,007 ) (38,594 ) Finance and warranties on debt (65,207 ) (107,692 ) (157,033 ) (1,422,129 ) (1,714,638 ) (2,202,939 ) Income from financial investment and exchange rate in cash and cash equivalents 407,701 437,583 578,590 Cost of debt, net (1,014,428 ) (1,277,055 ) (1,624,349 ) Other charges and monetary variations Interest on other receivables (i) 435,498 460,886 168,780 Interest on other liabilities (302,620 ) (87,499 ) — Monetary variation on leases and concessions agreements (190,272 ) (186,259 ) (244,198 ) Monetary variation on leases (368,968 ) (105,085 ) (131,185 ) Advances on real state credits — (5,091 ) (20,171 ) Interest on shareholders’ equity (18,726 ) (13,011 ) (16,883 ) Interest on contingencies and contracts (222,617 ) (227,825 ) (511,081 ) Bank charges and other (196,230 ) (94,505 ) (351,627 ) Exchange variation (89,260 ) (62,978 ) (2,638 ) (953,195 ) (321,367 ) (1,109,003 ) Finance results, net (1,967,623 ) (1,598,422 ) (2,733,352 ) Reconciliation Finance expense (3,690,578 ) (2,836,763 ) (3,687,335 ) Finance income 974,604 1,032,158 870,750 Foreign exchange, net (526,946 ) (1,552,366 ) (199,471 ) Derivatives 1,275,297 1,758,549 282,704 Finance results, net (1,967,623 ) (1,598,422 ) (2,733,352 ) (i) The main impact on this balance refers to the recognition of financial interest of tax extemporary credits (Note 6).

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2019
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, 2019 and December 31, 2018, the Company had the following net exposure to the exchange rate variations on assets and liabilities denominated in U.S. dollar (U.S.$) and Euro (EUR): December 31, 2019 December 31, 2018 Cash and cash equivalents 901,718 1,285,156 Trade receivables 22,771 51,734 Trade payables (86,732 ) (245,885 ) Loans, borrowings and debentures (16,245,131 ) (13,480,808 ) Leases (65,348 ) — Contingent consideration (184,370 ) (64,969 ) Derivative financial instruments (notional) 13,621,791 11,064,567 Foreign exchange exposure, net (2,035,301 ) (1,390,205 ) The sensitivity of profit or loss to changes in the exchange rates arises mainly from U.S.$ 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, 2019 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% ( ) ( ) Cash and cash equivalents Currency fluctuation (3,292 ) 118,226 236,452 (118,226 ) (236,452 ) Trade receivables Currency fluctuation (159 ) 5,648 11,297 (5,648 ) (11,297 ) Trade payables Currency fluctuation 599 (21,533 ) (43,068 ) 21,533 43,068 Exchange rate derivatives Currency fluctuation (98,904 ) 3,501,571 7,003,143 (3,501,571 ) (7,003,143 ) Loans, borrowings and debentures Currency fluctuation 85,159 (3,046,322 ) (6,092,643 ) 3,046,322 6,092,643 Leases Currency fluctuation 452 (16,224 ) (32,448 ) 16,224 32,448 Contingent consideration payable Currency fluctuation 1,276 (45,773 ) (91,547 ) 45,773 91,547 Impacts on profit or loss (14,869 ) 495,593 991,186 (495,593 ) (991,186 ) 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$/U.S.$) and (R$/Euro) Scenario December 31, 2019 Probable 25% 50% ( ) ( ) U.S.$ 4.0307 4.0028 5.0035 6.0043 3.0021 2.0014 Euro 4.5305 4.4832 5.6040 6.7248 3.3624 2.2416 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 Variation scenario Exposure interest rate Probable 25% 50% ( ) ( ) Cash and cash equivalents 341,188 63,239 121,286 (54,722 ) (114,033 ) Marketable securities 137,082 34,271 68,541 (34,271 ) (68,541 ) Consideration asset (930 ) 33,426 66,853 (33,426 ) (66,853 ) Restricted cash 6,508 1,627 3,254 (1,627 ) (3,254 ) Leases (486,172 ) (2,636 ) (5,272 ) 2,636 5,272 Derivative financial instruments — (1,110,374 ) (2,015,409 ) 1,138,647 2,181,199 Loans, borrowings and debentures (1,704,255 ) 249,622 534,480 (249,622 ) (534,480 ) Other financial liabilities (167,605 ) (41,901 ) (83,803 ) 41,901 83,803 Impacts on profit or loss (1,874,184 ) (772,726 ) (1,310,070 ) 809,516 1,483,113 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 4.40% 5.50% 6.60% 3.30% 2.20% CDI 4.40% 5.50% 6.60% 3.30% 2.20% TJLP462 (TJLP + 1% p.a.) 5.90% 7.13% 8.35% 4.68% 3.45% TJLP 4.90% 6.13% 7.35% 3.68% 2.45% IGPM 4.10% 5.12% 6.15% 3.07% 2.05% IPCA 3.60% 4.50% 5.40% 2.70% 1.80% Fed Funds 1.40% 1.75% 2.10% 1.05% 0.70% Libor 1.89% 2.36% 2.83% 1.41% 0.94% 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 8,472,274 3,621,798 Marketable securities 3,115,503 4,202,835 Trade receivables 1,814,394 1,588,192 Derivative financial instruments 3,824,410 2,548,857 Receivables from related parties 173,341 135,070 Dividends receivable 23,252 27,320 Restricted cash 147,910 115,124 17,571,084 12,239,196 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 11,538,846 8,911,418 AA 4,021,251 1,577,196 15,560,097 10,488,614 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, 2019 December 31, Up to 1 year 1—2 years 3—5 years More than 5 Total Total Loans, borrowings and debentures (4,151,847 ) (3,313,175 ) (17,635,460 ) (17,954,344 ) (43,054,826 ) (38,442,908 ) Trade payables (2,190,264 ) — — — (2,190,264 ) (1,923,920 ) Other financial liabilities (543,879 ) — — — (543,879 ) (455,702 ) Tax installments—REFIS (8,743 ) (5,774 ) (12,185 ) (180,714 ) (207,416 ) (232,358 ) Leases (741,732 ) (691,696 ) (2,072,211 ) (8,161,320 ) (11,666,959 ) (837,662 ) Derivative financial instruments 400,781 191,234 1,725,708 2,079,274 4,396,997 3,453,882 Payables to related parties (392,458 ) — — — (392,458 ) (355,971 ) Dividends payable (214,104 ) — — — (214,104 ) (187,415 ) (7,842,246 ) (3,819,411 ) (17,994,148 ) (24,217,104 ) (53,872,909 ) (38,982,054 )

Post-employment benefits

Post-employment benefits	12 Months Ended
	Dec. 31, 2019
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 II – Entidade de Previdência Complementar (“Futura”) and Plano de Pensões Comgás (“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, 2019 December 31, 2018 Defined contribution Futura II 361 252 Defined benefit Futura 74,093 75,298 Comgás 630,549 504,320 704,642 579,618 Total 705,003 579,870 a) Defined contribution During the year ended December 31, 2019, the amount of sponsor contributions to the plans was R$ 215 (R$ 459 and R$ 327 on December 31, 2018 and 2017, respectively). b) Defined benefit The Company contributes to the following post-employment defined benefit plans i. Futura: ii. Comgás: The defined pension plan is governed by 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 provide depends on the member’s length of service and salary at retirement age. During the year ended December 31, 2019, the amounts of contributions totaled R$30,151 (R$26,808 and R$22,796 for the years ended December 31, 2018 and 2017, respectively). The weighted average duration of obligation is 16.5 years. Details of the present value of the defined benefit obligation and the fair value of plan assets are as follows: December 31, December 31, Actuarial obligation at beginning of the year 1,012,792 905,874 Current service cost 480 584 Interest expense 91,849 83,476 Actuarial loss arising from financial assumptions 211,030 25,583 Actuarial (gain) loss arising from experience adjustment (1,216 ) 58,550 Actuarial gains and losses arising from adjustments to demographic assumptions — (447 ) Benefits payment (65,305 ) (60,828 ) Actuarial obligation at the end of the year 1,249,630 1,012,792 Fair value of plan assets at the beginning of the year (433,174 ) (420,616 ) Interest income (39,299 ) (38,648 ) Earnings on assets greater than discount rate (105,417 ) (3,792 ) Contributions paid (32,403 ) (30,946 ) Benefit payments 65,305 60,828 Fair value of plan assets at the end of the year (544,988 ) (433,174 ) Superplus for the year 704,642 579,618 Net defined benefit liability 704,642 579,618 Total expense recognized in profit or loss is as follow: December 31, December 31, Current service cost (480 ) (717 ) Interest expense (45,601 ) (48,404 ) (46,081 ) (49,121 ) Total amount recognized as accumulated other comprehensive income: December 31, December 31, Accumulated at the beginning of the year 170,702 226,129 Actuarial loss arising from financial assumptions (211,030 ) (25,583 ) Actuarial gain (loss) arising from experience adjustment 1,216 (33,636 ) Earnings on assets greater than discount rate 105,417 3,792 Accumulated at the end of the year 66,305 170,702 The plan assets are comprised of the following: December 31, 2019 December 31, 2018 Amount % Amount % Fixed income bonds 540,804 99.80 419,182 96.77 Variable-income securities — — 10,959 2.53 Other 84 0.20 3,032 0.70 540,888 100.00 433,173 100.00 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 in 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, 8 Discount rate 7.28 % 9.50 % 7.43 % 9.30 % Inflation rate 3.70 % 4.20 % 3.70 % 4.00 % Future salary increases N/A N/A 6.81 % 7.12 % Increase in pension plans 3.70 % 4.20 % 6.81 % 7.12 % Sensitivity analysis Change in the discount rate for the statement of financial position date in one of the relevant actual assumptions, while maintaining other assumptions, would have affected the defined benefit obligation as shown below: Discount rate Increase (0.5%) Decrease (-0.5%) Futura (34,743 ) 31,597 Comgás (42,545 ) 48,426 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, 2019
Text block [abstract]
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 On May 21, 2019, our board of directors approved the replacement of the existing stock option plans, including 5,029,000 options granted pursuant to it, with a new share-based compensation plan, whose participants may opt for voluntary membership. If all participants agree with this replacement, 2,396,110 shares of Cosan S.A. will be granted to replace the currently existing options and the fair value remeasured. As part of this modification, an incremental cost of R$52,897 was calculated, of which R$29,294 was immediately recognized in the income statement of Cosan S.A. and R$23,603 will be recognized over the vesting of each program. Type of award / Grant date Company Expected Granted Exercised / Replaced Stock option programs: August 18, 2011 (A) Cosan S.A. 1 to 7 4,825,000 (4,825,000 ) — August 18, 2011 (B) Cosan S.A. 1 to 12 5,000,000 (2,500,000 ) (2,500,000 ) December 12, 2012 (C) Cosan S.A. 1 to 7 700,000 (560,000 ) (140,000 ) April 24, 2013 Cosan S.A. 5 to 7 970,000 (120,000 ) (850,000 ) April 25, 2014 Cosan S.A. 5 to 7 960,000 (80,000 ) (880,000 ) August 31, 2015 Cosan S.A. 5 to 7 759,000 (100,000 ) (659,000 ) 13,214,000 (8,185,000 ) (5,029,000 ) The plans have been administered by the Board of Directors, 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 • Equity-settled transactions The cost of equity-settled transactions with employees is measured by reference to 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 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 inequity are measured at the fair value of the goods or services received unless their fair value cannot 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. • Cash-Settled transactions The Company has phantom stock plan that provides for the granting of stock appreciation rights market-to-market • Employee share scheme (Stock-based compensation plan) A scheme under which share 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 share 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 is respective vesting period. At the end of each reporting year, 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 Granted Exercised / Available Stock grant programs April 27, 2017 Cosan S.A. 5 274,000 (76,990 ) 197,100 July 31, 2017 Cosan S.A. 5 298,107 (78,948 ) 219,159 July 31, 2018 Cosan S.A. 5 210,602 — 210,602 July 31, 2019 Cosan S.A. 5 31,031 — 31,031 813,740 (155,938 ) 657,892 April 20, 2017 Comgás 5 61,300 (4,725 ) 56,575 August 12, 2017 Comgás 5 97,780 (6,000 ) 91,780 August 1, 2018 Comgás 5 96,787 — 96,787 July 31, 2019 Comgás 5 83,683 — 83,683 339,550 (10,725 ) 328,825 October 1, 2015 Rumo S.A. 5 1,485,900 (214,000 ) 1,271,900 January 2, 2017 Rumo S.A. 5 1,476,000 (185,700 ) 1,290,300 September 1, 2017 Rumo S.A. 5 870,900 (120,200 ) 750,700 August 1, 2018 Rumo S.A. 5 1,149,544 (75,821 ) 1,073,723 August 15, 2019 Rumo S.A. 5 843,152 (1,589 ) 841,563 5,825,496 (597,310 ) 5,228,186 August 18, 2017 (i) Cosan Limited 5 3,530,163 (3,530,163 ) — Stock grant - Modification August 18, 2011 (B) (ii) Cosan S.A. 1 to 12 1,501,626 (1,050,752 ) 450,874 December 12, 2012 (C) Cosan S.A. 1 to 7 24,647 (24,647 ) — April 24, 2013 Cosan S.A. 5 to 7 122,123 (107,223 ) 14,900 April 25, 2014 Cosan S.A. 5 to 7 283,808 (251,552 ) 32,256 August 31, 2015 Cosan S.A. 5 to 7 463,906 (157,242 ) 306,664 2,396,110 (1,591,416 ) 804,694 August 18, 2011 (B) Cosan Logística 1 to 12 162,464 (79,448 ) 83,016 December 12, 2012 (C) Cosan Logística 1 to 7 277 (277 ) — April 24, 2013 Cosan Logística 5 to 7 1,926 (1,059 ) 867 April 25, 2014 Cosan Logística 5 to 7 23,682 (12,966 ) 10,716 188,349 (93,750 ) 94,599 Cash-settled transactions September 21, 2017 Cosan Limited 5 255,000 — 255,000 July 31, 2019 Moove 5 132,670 — 132,670 Total 13,481,078 (5,979,302 ) 7,501,866 (i) There were 650,000 shares were granted to new members in the year ended December 31, 2019. In addition, 1,606,531 shares were exercised, of which 1,476,531 to members already participating in the plan and 130,000 to the member of said shares granted in the period. (ii) There was a settlement of 661,620 cash shares in the amount of R$45,777 and delivery of 243,660 shares with impact on shareholders’ equity in the amount of R$14,320. b) Measurement of fair values The weighted average fair value of the programs granted during the financial years ended December 31, 2019 and 2018 principal assumptions used in applying the Black-Scholes model were as follows: Stock grant programs Cosan S.A. Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Weighted average fair value at grant date 50.88 36.06 78.58 36.37 22.17 13.94 Weighted average of key assumptions Share price at grant date 50.88 38.61 78.58 54.25 22.17 13.94 Risk-free interest rate 6.82 % 15.00 % 6.82 % 10.56 % 6.28 % 10.93 % Dividend yield — 2.86 % — 7.19 % — — Volatility factor 36.50 % 33.70 % 32.80 % 32.38 % 27.46 % 31.91 % 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 At December 31, 2018 (i) 6,121,500 5,695,601 11,817,101 Granted — 957,866 957,866 Vested (18,261 ) (945,169 ) (963,430 ) Transferred (2,584,459 ) 2,584,459 — Cancelled (3,518,780 ) (790,891 ) (4,309,671 ) At December 31, 2019 — 7,501,866 7,501,866 (i) Weighted-average exercise price was 33.77. d) Expense recognized in profit or loss Share-based compensation expense included in the statement of profit and loss for the year ended December 31, 2019 and 2018 was as follows: Stock Stock Total December 31, 2017 5,972 59,967 65,939 December 31, 2018 5,826 52,580 58,406 December 31, 2019 (i) 1,627 94,585 96,212 (i) There is incremental recognition in profit for the year.

Discontinued operation

Discontinued operation	12 Months Ended
	Dec. 31, 2019
Disclosure Of Statement Of Income Of Discontinued Operations [Abstract]
Discontinued operation	24 Discontinued operation On December 2, 2019, Cosan S.A. sold its interest in Cosan Biomassa S.A. to the joint venture Raízen Energia S.A. for R$ 1 (One Real). Considering the unsecured liability of R$47,531, plus the 11-month IFRS 5 - Non-current December 31, Discontinued December 31, December 31, Discontinued December 31, Gross profit 4,724,016 2,447 4,726,463 4,350,253 4,454 4,354,707 Selling, general and administrative expenses (2,005,319 ) 10,545 (1,994,774 ) (2,003,953 ) 11,790 (1,992,163 ) Other income (expenses), net 738,151 9,131 747,282 877,599 12,176 889,775 Profit before equity in earnings of investees, finance results and taxes 3,456,848 22,123 3,478,971 3,223,899 28,420 3,252,319 Interest in earnings of associates 51,473 (6,407 ) 45,066 17,162 (6,368 ) 10,794 Interest in earnings of joint ventures 946,282 — 946,282 985,090 — 985,090 Equity in earnings of investees 997,755 (6,407 ) 991,348 1,002,252 (6,368 ) 995,884 Finance results, net (1,610,936 ) 12,514 (1,598,422 ) (2,751,499 ) 18,147 (2,733,352 ) Profit before taxes 2,843,667 28,230 2,871,897 1,474,652 40,199 1,514,851 Income taxes (760,487 ) — (760,487 ) (428,355 ) — (428,355 ) Profit from continuing operations 2,083,180 28,230 2,111,410 1,046,297 40,199 1,086,496 Loss from discontinued operation, net of tax — (28,230 ) (28,230 ) — (40,199 ) (40,199 ) Profit for the year 2,083,180 — 2,083,180 1,046,297 — 1,046,297 Profit attributable to: Owners of the Company 975,448 — 975,448 551,021 — 551,021 Non-controlling 1,107,732 — 1,107,732 495,276 — 495,276 2,083,180 — 2,083,180 1,046,297 — 1,046,297 December 31, Discontinued December 31, December 31, Discontinued December 31, Cash from operating activities Profit before taxes 2,843,667 28,230 2,871,897 1,474,652 40,199 1,514,851 Adjustments for: Depreciation and amortization 2,061,344 (9,520 ) 2,051,824 1,938,393 (9,970 ) 1,928,423 Interest in earnings of associates and joint ventures (997,755 ) 6,407 (991,348 ) (1,002,252 ) 6,368 (995,884 ) Indexation charges, interest and exchange, net 1,819,710 (12,673 ) 1,807,037 2,861,772 (16,372 ) 2,845,400 Provisions for employee benefits 184,859 (631 ) 184,228 166,298 (2,193 ) 164,105 Other (686,644 ) 2,089 (684,555 ) (583,889 ) 126 (583,763 ) 5,225,181 13,902 5,239,083 4,854,974 18,158 4,873,132 Changes in: Trade receivables (172,743 ) 25,833 (146,910 ) (252,079 ) (338 ) (252,417 ) Inventories (8,784 ) (3,175 ) (11,959 ) (40,224 ) (440 ) (40,664 ) Current tax, net (639,112 ) 3,234 (635,878 ) (338,192 ) 112,223 (225,969 ) Related parties, net (54,871 ) (2,497 ) (57,368 ) (1,215 ) (493 ) (1,708 ) Trade payables 381,849 (10,795 ) 371,054 174,248 1,736 175,984 Employee benefits (160,740 ) 2,289 (158,451 ) (121,540 ) 1,822 (119,718 ) Discontinued operation — (22,585 ) (22,585 ) — (23,790 ) (23,790 ) Other assets and liabilities, net 807,148 (6,206 ) 800,942 (187,871 ) (108,878 ) (296,749 ) 152,747 (13,902 ) 138,845 (766,873 ) (18,158 ) (785,031 ) Net cash generated by operating activities 5,377,928 — 5,377,928 4,088,101 — 4,088,101 Sales (purchases) marketable securities (148,306 ) (945 ) (149,251 ) (2,331,232 ) 2,189 (2,329,043 ) Acquisition of property, plant and equipment, intangible assets, right-of-use assets and contract assets (2,628,241 ) 87 (2,628,154 ) (2,457,458 ) 392 (2,457,066 ) Net cash from sale of discontinued operations — 858 858 — (3,270 ) (3,270 ) Other 1,277,778 — 1,277,778 1,211,328 689 1,212,017 Net cash used in investing activities — — — — — — Loans, borrowings and debentures raised 3,739,239 (53,949 ) 3,685,290 6,248,712 (143,380 ) 6,105,332 Repayment of principal on loans, borrowings and debentures (5,320,865 ) 19,444 (5,301,421 ) (3,839,633 ) 137,672 (3,701,961 ) Payment of interest on loans, borrowings and debentures (1,465,653 ) 10,941 (1,454,712 ) (1,602,034 ) 10,485 (1,591,549 ) Derivative financial instruments, net 287,286 (439 ) 286,847 (274,701 ) 2,105 (272,596 ) Discontinued operation — 24,003 24,003 — 32,161 32,161 Other (2,346,416 ) — (2,346,416 ) (1,098,092 ) (39,043 ) (1,137,135 ) Cash flow from financing activities (5,106,409 ) — (5,106,409 ) (565,748 ) — (565,748 ) Increase (decrease) in cash and cash equivalents (1,227,250 ) — (1,227,250 ) (55,009 ) — (55,009 ) Cash and cash equivalents at beginning of year 4,555,177 — 4,555,177 4,499,588 — 4,499,588 Effect of exchange rate fluctuations on cash held 293,870 — 293,870 110,598 — 110,598 Cash and cash equivalents at end of year 3,621,797 — 3,621,797 4,555,177 — 4,555,177

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Subsequent events	25 Subsequent events 25.1 Contribution of equity interest On January 14, 2020, Cosan S.A. contributed to the share capital of our wholly owned subsidiary Compass Gás e Energia S.A. (“Compass Gás e Energia ”), formerly known as Distribuidora de Gás Participações S.A., the totality of the shares we held in Comgás (i.e., 103,699,333 common shares and 27,682,044 preferred shares), equivalent to 99.15% of the total share capital of Comgás , for an amount of R$2,861,936. As the parties to the transaction are under common control transaction, there are no effects on the consolidated financial statements. The investment in Comgás was derecognized by Cosan S.A., and the investment in Compass Gás e Energia for the same amount was recognized. On March 9, 2020, we announced the creation of “Compass Gás e Energia ,” our new gas and power business segment. Compass Gás e Energia is Cosan ’s newest company, created to provide gas and energy solutions in Brazil. The transformation and integration of the natural gas and energy markets are happening worldwide. In Brazil, however, it is still in its early stages. We want to be the best alternative for our customers who are increasingly demanding tailor-made solutions in gas and energy. We are focused on four pillars: infrastructure which brings natural gas from the pre-salt offshore reserves and international markets; distribution relying on Brazil’s largest natural gas distribution company: Comgás ; generation converting natural gas into electricity; and trading of gas and electricity, powering industries and businesses. 25.2 Early full redemption of second issue debentures On December 20, 2019, Cosan S.A. announced a tender offer with an optional early redemption of the debentures from its second issuance of non-convertible, single series, unsecured debentures issued in February 28, 2019 and due on February 28, 2021. The optional early full redemption took place on January 16, 2020. Cosan S.A. redeemed debentures in aggregate amount of R$1,735,203. 25.3 Succession in the executive board On January 21, 2020, two new members were elected as officers of the Company. As a result, Marcos Marinho Lutz, chief executive officer, and Marcelo de Souza Scarcela Portela , legal vice president and officer, were replaced by Luis Henrique Cals de Beauclair Guimarães and Maria Rita de Carvalho Drummond, respectively, effective April 1, 2020. Mr. Guimarães and Ms. Drummond also replaced Mr. Lutz and Mr. Portela in their positions in the management of Cosan S.A. and Cosan Logística , also effective April 1, 2020. Marcelo Eduardo Martins, chief financial officer and investor relations officer, and Burkhard Otto Cordes , risk officer, will retain their respective positions 25.4 Receipt of interim dividends On January 28, 2020, the board of directors of Comgás approved the distribution of the interim dividends in the amount of R$135,907, distributed based on the results for the year of 2019. Considering the equity interest contribution made on January 14, 2020, such dividends were paid to Compass Gás e Energia . 25.5 Acquisition of Compass On January 30, 2020, we acquired, through our subsidiary Comercializadora de Gás S.A., control of Compass Comercializadora de Energia Ltda ., Compass Geração Ltda . and Compass Energia Ltda ., collectively referred to as the “Compass,” for an amount equivalent to R$95,000. The purpose of the investment is to enter into the electricity trading business. 25.6 Independent Auditor Replacement On February 14, 2020, the Board of Directors approved the hiring of Ernst & Young Auditores Independentes S.S., or “EY,” to perform the audit of the Company’s financial statements, replacing KPMG Auditores Independentes , or “KPMG.” EY will start its activities by reviewing the financial statements of the first quarter of 2020. 25.7 Cybersecurity incident During the course of March 2020, the Company, its subsidiaries, jointly controlled and affiliated companies were subject to a ransomware cyberattack that caused a partial and temporary interruption of its operations. The affected entities within our group implemented their contingency plans, continued operating partially during the cyberattack , and have been progressively reconnecting their operating systems since the attack. Following the incident, we have taken certain additional preventative measures to reduce cyber risks, including engaging a company to carry out a forensic analysis of the cyber-attack we suffered, which affected the data center located at our Shared Service Center as well as user desktops and laptops connected to our network. Based on the experience and tools of the company we engaged, interviews with our information technology personnel and technical evidence present in the environment, we identified a number of servers to be examined in more detail. Although the entrance vector of the cyber-attack could not be identified, the process and characteristics of the cyber-attack could be satisfactorily identified. We believe this will assist us in reviewing our information technology systems to prevent further cyber-attacks. As of April 30, 2020, we have spent approximately R$7,000 in connection with the abovementioned cyber-attack, including with respect to prevention, detection, response and management costs, deployment of additional cyber-security technologies and engaging third-party experts. 25.8 Covid -19 Covid -19 is an infectious disease caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). The disease was first identified in 2019 in Wuhan, the capital of Hubei province in central China, and has since spread globally. On March 11, 2020, the World Health Organization officially declared this Covid -19 outbreak a pandemic. Our business has been and will continue to be adversely affected by the coronavirus pandemic and, as a consequence, some of our businesses decided to suspend the guidance for 2020. Since March 17, 2020, a number of countries, including all of the states and countries in which we have operations, have instituted measures vary from country to country in quantity and degree of severity but basically involve: (1) recommendations to adopt voluntary isolation (avoid going out on the streets, avoiding crowds, avoiding physical contact with other people, etc.); (2) internal restrictions regarding the movement of people; (3) closing of public places (parks and leisure centers); (4) closures of shopping malls, bars and restaurants; (5) adoption of remote working practices (home office) by companies, whenever possible and permitted by their activities; (6) closing borders between countries; (7) restriction and/or suspension of trade in non-essential goods and services in the context of Covid -19 (while supermarkets, drugstores, gas stations and other essential services remain available); (8) purchase restrictions for certain essential items to avoid scarcity; (9) interruption of production activities of consumer items not essential to combat the pandemic; (10) restriction on the delivery of products to homes other than essentials; (11) compulsory reduction of working hours; (12) cancellation of public events; and (13) other restrictive measures. Despite the measures adopted to contain the progress of Covid -19 and aid measures announced by governments around the world, including the Brazilian government, as of the date hereof, we cannot predict the extent, duration and impacts of such containment measures, or the results of aid measures in the countries in which we operate and/or sell our products. Accordingly, we cannot predict the direct and indirect effects of the Covid -19 pandemic and governments’ responses to it on our business, results of operations and financial condition, including: (1) the impact of Covid -19 on our financial condition and results of operations, including trends and the overall economic outlook, capital, investments and financial resources or liquidity position; (2) how future operations could be impacted; (3) the impact on our costs or access to capital and funding resources and on our ability to meet the covenants of our credit agreements and other indebtedness; (4) if we could incur any material Covid -19-related contingencies; (5) how Covid -19 could affect assets on our balance sheet and our ability to timely record those assets; (6) the anticipation of any material impairments, increases in allowances for credit losses, restructuring charges or other expenses; (7) any changes in accounting judgements that have had or are reasonably likely to have a material impact on our financial statements; (8) the decline in demand for goods and services, and disruptions in sales channels, especially those impacted by the social isolation measures; (9) the impact on our supply chain; (10) the impact on the relationship between costs and revenues; (11) general economic and social uncertainty, including increases in interest rates, variations in foreign exchange rates, inflation and unemployment; (12) the impact of the Covid -19 pandemic on our ability to comply with the covenants under our indebtedness; and (13) other unforeseen impacts and consequences. Based on the information available, we present the below a summary of the main effects of the Covid -19 pandemic on our results of operations in March and April 2020: • Raízen Combustíveis . Gasoline and ethanol sales decreased by as much as 50% and diesel sales decreased by 25%. In the aviation segment, demand was adversely affected by the reduction of flights by Raízen Combustíveis ’s main customers, and sales decreased by as much as 80%. • Raízen Energia . Demand for ethanol decreased in line with the lower demand for fuels. Sales of sugar had already decreased for the 2020/21 harvest-year that recently began, with no significant impact on marketing strategy. • Cosan Logística . Rumo experienced an increase in the volume of soybeans transported following an increase in Brazilian grain exports that became more competitive due to the devaluation of the Brazilian real . • Comgás . Demand for natural gas in the industrial segment has decreased by as much as 40%, concentrated in certain sectors that have suspended or reduced their activities. In the commercial segment, demand has decreased by as much as 60%, while in the residential segment, demand has increased by approximately 10% due to social distancing measures. • Moove . Demand for lubricants has decreased by approximately 50% in recent weeks, both in Brazil and in other countries in which we operate In addition, in April 2020 we drew down a total amount of approximately R$4,430,200 from certain of our financing facilities, in order to strengthen our working capital and financial condition in the context of the Covid -19 pandemic. We assess liquidity needs in a timely and cautious manner and reinforce our cash position in operations. We reaffirm our commitment to society, acting actively in several regions with donations and initiatives to maintain the safety and health of our stakeholders, ensuring that our essential operations continue to supply the country, in addition to being pioneers in the movement of not firing at this team. On December 31, 2019, the Company had positive consolidated working capital of R$11,587,777 and cash and cash equivalents and marketable securities of R$11,571,430. We maintained the same level of working capital and cash and cash equivalents and marketable securities until April 30, 2020. Finally, our perspectives and priorities for the year have changed. Our main focus became to take care of people and defines the best way for our operations, most of which are considered essential, to face the countless challenges in the best possible way. 25.9 Shares purchase and derivatives negotiation plan On April 9, 2020, we entered into a shares purchase and derivatives negotiation plan, or the Total Return Swap, with Banco Santander (Brasil) S.A. – Cayman Branch, or Santander Cayman, and Santander Fundo de Investimento Amazonas Multimercado Crédito Privado Investimento no Exterior, or the Santander Fund. Pursuant to the Total Return Swap, the Santander Fund will be able to purchase, on its own behalf, common shares issued by Cosan S.A., and Santander Cayman will be able to enter into equity swap transactions on its own behalf and on our behalf in connection with such shares (for which purpose we also entered into a master agreement with certain Santander entities). The maximum aggregate amount of derivatives which may be negotiated pursuant to the Total Return Swap and the maximum aggregate number of underlying Cosan S.A. shares thereunder are R$600,000 and 19,500,000, respectively. As of the date of this annual report, derivatives in an aggregate amount of R$236,273 involving the equivalent to 4,224,800 Cosan S.A. shares had been entered into pursuant to the total return swap. 25.10 Extension of the Malha Paulista concession agreement. On May 27, 2020, Rumo entered into an amendment to the concession agreement relating to Malha Paulista with the ANTT. The amendment was reviewed and authorized by the Federal Accounting Court ( Tribunal de Contas da União ), or “TCU,” pursuant to a decision issued on May 20, 2020. As a result, the term of the Malha Paulista concession is expected to be extended to 2058, provided that Rumo complies with certain obligations. Furthermore, the new grant amount for the concession will be approximately R$2,911,965 (as of December 2017), to be paid in quarterly installments over the course of the agreement’s term, which is expected to expire in 2058, and investments to be made are estimated by the ANTT at R$6,100,000 (as of December 2017) over the same period.

New standards and interpretatio

New standards and interpretations not yet effective	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
New standards and interpretations not yet effective	26 New standards and interpretations not yet effective The following new standards, interpretations and amendments were issued by the IASB, but are not effective for annual periods beginning after January 1, 2019. Although early adoption is permitted, the Company did not adopt them in advance in the preparation of these consolidated financial statements. 26.1 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, 2022, 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 standards issued or in force during the fiscal year had or should have a material impact on these interim consolidated financial statements. 26.2 Definition of Material – Amendments to IAS 1 and IAS 8 The amendments are intended to make the definition of material in IAS 1 easier to understand and are not intended to alter the underlying concept of materiality in IFRS Standards. The concept of ‘obscuring’ material information with immaterial information has been included as part of the new definition. The threshold for materiality influencing users has been changed from ‘could influence’ to ‘could reasonably be expected to influence’. The definition of material in IAS 8 has been replaced by a reference to the definition of material in IAS 1. In addition, the IASB amended other Standards and the Conceptual Framework that contain a definition of material or refer to the term ‘material’ to ensure consistency. The amendments are applied prospectively for annual periods beginning on or after January 1, 2020, with earlier application is not permitted. 26.3 Amendments to References to the Conceptual Framework in IFRS Standards Together with the revised Conceptual Framework, which became effective upon publication on 29 March 2018, the IASB has also issued Amendments to References to the Conceptual Framework in IFRS Standards. The document contains amendments to IFRS 2, IFRS 3, IFRS 6, IFRS 14, IAS 1, IAS 8, IAS 34, IAS 37, IAS 38, IFRIC 12, IFRIC 19, IFRIC 20, IFRIC 22, and SIC-32. Not all amendments, however, update those pronouncements with regard to references to and quotes from the framework so that they refer to the revised Conceptual Framework. Some pronouncements are only updated to indicate which version of the Framework they are referencing to (the IASC Framework adopted by the IASB in 2001, the IASB Framework of 2010, or the new revised Framework of 2018) or to indicate that definitions in the Standard have not been updated with the new definitions developed in the revised Conceptual Framework. The amendments, where they actually are updates, are effective for annual periods beginning on or after January 1, 2020, with earlier application are not permitted. 26.4 Amendments to IFRS 3 Definition of a business The amendments clarify that while businesses usually have outputs, outputs are not required for an integrated set of activities and assets to qualify as a business. To be considered a business an acquired set of activities and assets must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. Additional guidance is provided that helps to determine whether a substantive process has been acquired. The amendments introduce an optional concentration test that permits a simplified assessment of whether an acquired set of activities and assets is not a business. Under the optional concentration test, the acquired set of activities and assets is not a business if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar assets. The amendments are applied prospectively to all business combinations and asset acquisitions for which the acquisition date is on or after the first annual reporting period beginning on or after January 1, 2020, with early application is not permitted. 26.5 IFRS 10 and IAS 28 (amendments) Sale or Contribution of Assets between an Investor and its Associate or Joint Venture The amendments to IFRS 10 and IAS 28 deal with situations where there is a sale or contribution of assets between an investor and its associate or joint venture. Specifically, the amendments state that gains or losses resulting from the loss of control of a subsidiary that does not contain a business in a transaction with an associate or a joint venture that is accounted for using the equity method, are recognized in the parent’s profit or loss only to the extent of the unrelated investors’ interests in that associate or joint venture. Similarly, gains and losses resulting from the remeasurement of investments retained in any former subsidiary (that has become an associate or a joint venture that is accounted for using the equity method) to fair value are recognized in the former parent’s profit or loss only to the extent of the unrelated investors’ interests in the new associate or joint venture. The effective date of the amendments has yet to be set by the IASB; however, earlier application of the amendments is not permitted. The directors of the Company anticipate that the application of these amendments may have an impact on the Company’s consolidated financial statements in future periods should such transactions arise.

Accounting policies (Policies)

Accounting policies (Policies)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Functional and presentation currency	3.1 Functional and presentation currency The consolidated financial statements are presented in Brazilian reais real 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 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 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$) for the functional currencies of its subsidiaries on December 31, 2019 and 2018 are: Currency December 31, December 31, United States dollar (U.S.$) 4.0307 3.8748 British pound (GBP) 5.3270 4.9617 Euro (EUR) 4.5305 4.4390
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 5.3— ii. Note 5.10— iii. Note 9— iv. Notes 10.1 e 10.2— v. Note 11.1— vi. Note 13— vii. Note 14— viii. Note 22—
Changes in significant accounting policies	3.3 Changes in significant accounting policies i. IFRS 16 The Company has adopted IFRS 16 Leases using the modified retrospective approach from January 1, 2019, but has not presented restated 2018 figures for comparative purposes, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognized in the opening balance sheet on January 1, 2019. The new accounting policies are disclosed in Note 5.6. On adoption of IFRS 16, the Company recognized lease liabilities in relation to leases which had previously been classified as “operating leases” under the principles of IAS 17 - Leases, or “IAS 17.” These liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as of January 1, 2019. The weighted average lessee’s incremental borrowing rate applied to the lease liabilities follows a range from 4.00% to 12.70% per year. For leases previously classified as finance leases, the entity recognized the carrying amount of the lease asset and lease liability immediately before transition as the carrying amount of the right-of-use asset and the lease liability at the date of initial application. The measurement principles of IFRS 16 are only applied after that date. The joint ventures Raízen Energia S.A. (“Raízen Energia”) and Raízen Combustíveis recognized the lease liability and the right-of-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 (Note 9). a) Practical expedients applied In applying IFRS 16 for the first time, the Company has used the following practical expedients permitted by the standard: ◾ applying a single discount rate to a portfolio of leases with reasonably similar characteristics; ◾ relying on previous assessments on whether leases are onerous as an alternative to performing an impairment review – there were no onerous contracts as at January 1, 2019; ◾ accounting for operating leases with a remaining lease term of less than 12 months as at January 1, 2019 as short-term leases; ◾ did not recognize right-of-user ◾ excluding initial direct costs for the measurement of the right-of-use ◾ using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. The Company has also elected not to reassess whether a contract is, or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date the group relied on its assessment made applying IAS 17 and IFRIC 4 Determining whether an Arrangement contains a Lease. b) Impact on statement of financial position on January 1, 2019 The total impact on the Company’s financial position as of January 1, 2019 is as follows: Assets Current assets Other current assets 1,526 Non-current Other non-current 7,520 Deferred tax assets 41,709 Right-of-use 892,219 Current liabilities Leases (65,680 ) Non-current Leases (1,352,685 ) Equity Retained earnings 475,391 c) Measurement The associated right-of-use right-of The Company has applied a judgment to determine the lease term of some contracts that include renewal options. The evaluation of whether the Company is reasonably certain to exercise these options has an impact on the term of the lease, which significantly affects the value of lease liabilities and recognized right-of-use
Other standards and interpretations effective as of January 1, 2019, without effects on the financial statements	3.4 Other standards and interpretations effective as of January 1, 2019, without effects on the financial statements IFRIC Interpretation 23 Uncertainty over Income Tax Treatment This interpretation addresses the accounting of income taxes when tax treatments involve uncertainty that affects the application of IAS 12 - Income Taxes and does not apply to taxes or charges outside the scope of IAS 12, nor does it specifically include treatment of interest and penalties associated with uncertain taxes. The Company is subject to examination by the tax authorities for the past five fiscal years as of December 31, 2019. The Company has audits in progress at various stages of completion, some of which may be completed within the next 12 months. However, at that time, the Company had no uncertainties regarding the treatment of income tax. The Company has not identified effects from the adoption of IFRIC 23 - Uncertainty over Income Tax Treatments that could affect the Company’s accounting policies and our consolidated financial statements.

Accounting policies (Tables)

Accounting policies (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Schedule of Exchange Rates of Real for Functional Currencies of Subsidiaries	The exchange rates of the Real (R$) for the functional currencies of its subsidiaries on December 31, 2019 and 2018 are: Currency December 31, December 31, United States dollar (U.S.$) 4.0307 3.8748 British pound (GBP) 5.3270 4.9617 Euro (EUR) 4.5305 4.4390
Summary of Total Impact on IFRS 9 Financial Instruments	The total impact on the Company’s financial position as of January 1, 2019 is as follows: Assets Current assets Other current assets 1,526 Non-current Other non-current 7,520 Deferred tax assets 41,709 Right-of-use 892,219 Current liabilities Leases (65,680 ) Non-current Leases (1,352,685 ) Equity Retained earnings 475,391

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Selected information by segment	December 31, 2019 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics Cosan Deconsolidated Segment Brazil Argentina Statement of profit or loss Gross sales 30,458,300 92,116,093 17,655,659 12,007,634 5,072,163 7,473,730 106 (140,230,052 ) (37,047 ) 24,516,586 Domestic market (i) 24,180,375 90,619,697 17,655,659 12,007,634 4,948,678 7,232,158 106 (132,455,731 ) (37,047 ) 24,151,529 External market (i) 6,277,925 1,496,396 — — 123,485 241,572 — (7,774,321 ) — 365,057 Net sales 28,835,309 87,946,233 12,567,921 9,514,222 4,046,296 7,087,840 98 (129,349,463 ) (37,047 ) 20,611,409 Cost of sales (26,951,969 ) (84,137,215 ) (11,340,151 ) (6,402,338 ) (3,185,745 ) (4,608,781 ) (416 ) 122,429,335 37,047 (14,160,233 ) Gross profit 1,883,340 3,809,018 1,227,770 3,111,884 860,551 2,479,059 (318 ) (6,920,128 ) — 6,451,176 Selling expenses (866,330 ) (1,489,100 ) (713,874 ) (614,492 ) (492,482 ) (6,983 ) (8,909 ) 3,069,304 — (1,122,866 ) General and administrative expenses (621,843 ) (486,149 ) (124,674 ) (404,441 ) (173,212 ) (364,555 ) (293,854 ) 1,232,666 — (1,236,062 ) Other income (expenses), net 136,695 1,810,364 73,942 (31,534 ) 31,806 (24,084 ) 428,498 (2,021,001 ) — 404,686 Interest in earnings of associates — 115,168 — — 439 21,876 2,822,914 (115,168 ) (2,843,998 ) 1,231 Interest in earnings of joint ventures (12,179 ) 4,973 — — — — 1,131,406 7,206 — 1,131,406 Finance results, net (759,350 ) (216,381 ) (320,506 ) (180,381 ) (96,794 ) (1,197,817 ) (492,631 ) 1,296,237 — (1,967,623 ) Finance expense (1,449,680 ) (649,509 ) (81,237 ) (495,958 ) (38,514 ) (1,871,221 ) (1,284,885 ) 2,180,426 — (3,690,578 ) Finance income 471,581 268,801 26,954 315,634 22,385 202,875 433,710 (767,336 ) — 974,604 Foreign exchange, net (36,107 ) (259,014 ) (276,256 ) (27,518 ) (92,989 ) (205,839 ) (200,600 ) 571,377 — (526,946 ) Derivatives 254,856 423,341 10,033 27,461 12,324 676,368 559,144 (688,230 ) — 1,275,297 Income tax (expense) benefit 117,371 (1,013,037 ) (27,490 ) (588,389 ) (55,206 ) (129,247 ) (6,754 ) 923,156 — (779,596 ) Profit (loss) from continuing operations (122,296 ) 2,534,856 115,168 1,292,647 75,102 778,249 3,580,352 (2,527,728 ) (2,843,998 ) 2,882,352 Profit from discontinued operation, net of tax — — — — — — 11,021 — — 11,021 Profit (loss) attributable to: Owners of the Company (183,784 ) 2,467,692 115,168 1,255,369 72,971 157,216 3,586,632 (2,399,076 ) (3,755,847 ) 1,316,341 Non-controlling 61,488 67,164 — 37,278 2,131 621,033 4,741 (128,652 ) 911,849 1,577,032 (122,296 ) 2,534,856 115,168 1,292,647 75,102 778,249 3,591,373 (2,527,728 ) (2,843,998 ) 2,893,373 Other select data Depreciation and amortization 2,833,200 284,952 507,702 459,584 97,827 1,716,185 14,281 (3,625,854 ) — 2,287,877 EBITDA 3,352,883 4,049,226 970,866 2,521,001 324,929 3,821,498 4,094,018 (8,372,975 ) (2,843,998 ) 7,917,448 Additions to PP&E, intangible and c 2,902,907 339,987 343,367 775,769 32,854 1,943,063 11,251 (3,586,261 ) — 2,762,937 Reconciliation of EBITDA Profit (loss) for the year (122,296 ) 2,534,856 115,168 1,292,647 75,102 778,249 3,580,352 (2,527,728 ) (2,843,998 ) 2,882,352 Income tax (expense) benefit (117,371 ) 1,013,037 27,490 588,389 55,206 129,247 6,754 (923,156 ) — 779,596 Finance results, net 759,350 216,381 320,506 180,381 96,794 1,197,817 492,631 (1,296,237 ) — 1,967,623 Depreciation and amortization 2,833,200 284,952 507,702 459,584 97,827 1,716,185 14,281 (3,625,854 ) — 2,287,877 EBITDA 3,352,883 4,049,226 970,866 2,521,001 324,929 3,821,498 4,094,018 (8,372,975 ) (2,843,998 ) 7,917,448 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2018 (Restated) Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics 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 6,689,177 — (111,587,412 ) (40,128 ) 19,725,445 Domestic market (i) 16,271,074 83,350,683 4,497,337 8,695,208 4,242,819 6,689,177 — (104,119,094 ) (40,128 ) 19,587,076 External market (i) 5,025,490 2,442,828 — — 138,369 299,56 — (7,468,318 ) — 138,369 Net sales 19,798,546 81,960,154 3,243,937 6,840,011 3,449,949 6,584,937 (1 ) (105,002,637 ) (40,128 ) 16,834,768 Cost of sales (18,136,443 ) (78,223,747 ) (3,074,701 ) (4,901,715 ) (2,781,084 ) (4,465,634 ) — 99,434,891 40,128 (12,108,305 ) Gross profit 1,662,103 3,736,407 169,236 1,938,296 668,865 2,119,303 (1 ) (5,567,746 ) — 4,726,463 Selling expenses (768,831 ) (1,378,292 ) (128,443 ) (613,046 ) (393,317 ) (12,871 ) — 2,275,566 — (1,019,234 ) General and administrative expenses (664,690 ) (479,848 ) (46,400 ) (367,670 ) (132,336 ) (301,698 ) (173,836 ) 1,190,938 — (975,540 ) Other income (expenses), net 570,343 455,250 11,566 763,608 2,393 (65,303 ) 46,584 (1,037,159 ) — 747,282 Interest in earnings of associates — (9,954 ) — — (349 ) 10,179 2,119,282 9,954 (2,084,046 ) 45,066 Interest in earnings of joint ventures 22,139 1 — — — — 946,282 (22,140 ) — 946,282 Finance results, net (318,335 ) (445,909 ) (7,692 ) 78,773 (27,279 ) (1,208,820 ) (441,096 ) 771,936 — (1,598,422 ) Finance expense (968,066 ) (460,734 ) (12,818 ) (504,071 ) (35,157 ) (1,518,156 ) (779,379 ) 1,441,618 — (2,836,763 ) Finance income 583,546 206,718 5,686 581,181 9,928 224,531 216,518 (795,950 ) — 1,032,158 Foreign exchange, net (90,780 ) (763,008 ) (560 ) (93,780 ) (26,875 ) (668,064 ) (763,647 ) 854,348 — (1,552,366 ) Derivatives 156,965 571,115 — 95,443 24,825 752,869 885,412 (728,080 ) — 1,758,549 Income tax (expense) benefit 9,007 (443,136 ) (8,221 ) (540,995 ) (49,439 ) (268,439 ) 98,386 442,350 — (760,487 ) Profit (loss) from continuing operations 511,736 1,434,519 (9,954 ) 1,258,966 68,538 272,351 2,595,601 (1,936,301 ) (2,084,046 ) 2,111,410 Loss from discontinued operation, net of tax — — — — — — (28,230 ) — — (28,230 ) Profit (loss) attributable to: Owners of the Company 507,580 1,386,361 (9,954 ) 1,008,190 67,882 54,114 2,562,278 (1,883,987 ) (2,717,016 ) 975,448 Non-controlling interests 4,156 48,158 — 250,776 656 218,237 5,093 (52,314 ) 632,970 1,107,732 511,736 1,434,519 (9,954 ) 1,258,966 68,538 272,351 2,567,371 (1,936,301 ) (2,084,046 ) 2,083,180 Other select data Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 4,029 (2,414,709 ) — 2,051,824 EBITDA 2,968,519 2,514,678 82,099 2,185,705 237,228 3,240,916 2,942,340 (5,565,296 ) (2,084,046 ) 6,522,143 Additions to PP&E, intangible and c 2,571,359 51,424 343,367 531,739 47,346 1,996,746 52,322 (2,966,150 ) — 2,628,153 Reconciliation of EBITDA Profit (loss) for the year 511,736 1,434,519 (9,954 ) 1,258,966 68,538 272,351 2,595,601 (1,936,301 ) (2,084,046 ) 2,111,410 Income tax (expense) benefit (9,007 ) 443,136 8,221 540,995 49,439 268,439 (98,386 ) (442,350 ) — 760,487 Finance results, net 318,335 445,909 7,692 (78,773 ) 27,279 1,208,820 441,096 (771,936 ) — 1,598,422 Depreciation and amortization 2,147,455 191,114 76,140 464,517 91,972 1,491,306 4,029 (2,414,709 ) — 2,051,824 EBITDA 2,968,519 2,514,678 82,099 2,185,705 237,228 3,240,916 2,942,340 (5,565,296 ) (2,084,046 ) 6,522,143 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2017 (Restated) Reported segments Reconciliation Raízen Raízen Comgás Moove Logistics 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 — (89,741,956 ) (34,706 ) 16,182,251 Domestic market (i) 7,903,059 74,080,815 7,097,156 2,730,321 6,062,622 — (81,983,874 ) (34,706 ) 15,855,393 External market (i) 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 2,129,522 5,946,349 (1 ) (85,941,826 ) (34,706 ) 13,579,021 Cost of sales (10,907,652 ) (68,875,292 ) (3,492,375 ) (1,545,657 ) (4,220,988 ) — 79,782,944 34,706 (9,224,314 ) Gross profit 2,245,026 3,913,856 2,045,482 583,865 1,725,361 (1 ) (6,158,882 ) — 4,354,707 Selling expenses (803,157 ) (1,345,847 ) (652,901 ) (386,704 ) (28,846 ) — 2,149,004 — (1,068,451 ) General and administrative expenses (618,064 ) (455,743 ) (344,990 ) (94,003 ) (285,408 ) (199,311 ) 1,073,807 — (923,712 ) Other income (expenses), net (107,954 ) 312,187 (26,424 ) (3,678 ) (3,305 ) 923,182 (204,233 ) — 889,775 Interest in earnings of associates (54,544 ) — — (7,664 ) 4,243 1,106,285 54,544 (1,092,070 ) 10,794 Interest in earnings of joint ventures — — — — — 985,090 — — 985,090 Finance results, net 129 (359,767 ) (225,541 ) (54,371 ) (1,665,842 ) (787,598 ) 359,638 — (2,733,352 ) Finance expense (905,213 ) (251,038 ) (623,924 ) (46,250 ) (1,900,092 ) (1,117,400 ) 1,156,251 331 (3,687,335 ) Finance income 681,362 134,904 398,758 17,805 261,661 192,857 (816,266 ) (331 ) 870,750 Foreign exchange, net (54,866 ) (105,513 ) (11,501 ) (7,478 ) (127,508 ) (52,984 ) 160,379 — (199,471 ) Derivatives 278,846 (138,120 ) 11,126 (18,448 ) 100,097 189,929 (140,726 ) — 282,704 Income tax (expense) benefit (78,937 ) (615,806 ) (235,972 ) (20,140 ) (10,215 ) (162,028 ) 694,743 — (428,355 ) Profit (loss) from continuing operations 582,499 1,448,880 559,654 17,305 (264,012 ) 1,865,619 (2,031,379 ) (1,092,070 ) 1,086,496 Loss from discontinued operation, net of tax — — — — — (40,199 ) — — (40,199 ) Profit (loss) attributable to: Owners of the Company 582,499 1,389,260 364,449 17,305 (57,675 ) 1,818,472 (1,971,759 ) (1,591,530 ) 551,021 Non-controlling — 59,620 195,205 — (206,337 ) 6,948 (59,620 ) 499,460 495,276 582,499 1,448,880 559,654 17,305 (264,012 ) 1,825,420 (2,031,379 ) (1,092,070 ) 1,046,297 Other select data Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 7,083 (2,767,008 ) — 1,928,423 EBITDA 2,792,395 3,060,373 1,517,922 174,714 2,753,732 2,822,328 (5,852,768 ) (1,092,070 ) 6,176,626 Additions to PP&E, intangible and c 2,226,162 853,975 352,958 48,612 2,045,390 10,107 (3,080,137 ) — 2,457,067 Reconciliation of EBITDA Profit (loss) for the year 582,499 1,448,880 559,654 17,305 (264,012 ) 1,865,619 (2,031,379 ) (1,092,070 ) 1,086,496 Income tax (expense) benefit 78,937 615,806 235,972 20,140 10,215 162,028 (694,743 ) — 428,355 Finance results, net (129 ) 359,767 225,541 54,371 1,665,842 787,598 (359,638 ) — 2,733,352 Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 7,083 (2,767,008 ) — 1,928,423 EBITDA 2,792,395 3,060,373 1,517,922 174,714 2,753,732 2,822,328 (5,852,768 ) (1,092,070 ) 6,176,626 (i) Domestic markets: sales within the countries where each entity is located; external markets: sales export. December 31, 2019 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics Cosan Deconsolidated Segment Brazil Argentina Statement of financial position: Cash and cash equivalents 2,715,055 1,036,151 266,309 1,083,410 610,605 1,963,018 4,815,241 (4,017,515 ) — 8,472,274 Marketable securities — — — 200,233 43,856 1,751,853 1,119,561 — — 3,115,503 Trade receivables 1,135,079 2,455,365 442,204 987,397 427,714 399,249 34 (4,032,648 ) — 1,814,394 Derivative financial instruments 2,139,240 911,874 5,164 374,730 17,005 1,624,023 1,808,652 (3,056,278 ) — 3,824,410 Inventories 4,592,428 3,007,893 1,099,632 89,586 449,211 248,456 69 (8,699,953 ) — 787,322 Other financial assets 602,542 — — — 134,636 — 17,127 (602,542 ) — 151,763 Other current assets 7,125,332 4,026,776 882,624 315,744 165,070 604,988 1,307,712 (12,034,732 ) (789,265 ) 1,604,249 Other non-current 4,196,166 4,231,350 62,869 685,264 156,623 2,638,286 1,562,823 (8,490,385 ) (488,229 ) 4,554,767 Investments in associates — 2,612,576 276 — 365 52,012 12,760,443 (2,612,852 ) (12,435,113 ) 377,707 Investments in joint ventures 577,008 727,936 — — — — 7,548,960 (1,304,944 ) — 7,548,960 Biological assets 734,495 — — — — — — (734,495 ) — — Right-of-use 4,017,503 97,374 476,251 10,128 22,592 4,410,952 26,058 (4,591,128 ) — 4,469,730 Property, plant and equipment 11,342,326 2,595,878 3,304,040 — 310,007 11,770,168 72,961 (17,242,244 ) — 12,153,136 Intangible assets and goodwill 3,666,186 2,548,927 9,637 8,291,608 1,161,426 7,375,033 15,592 (6,224,750 ) — 16,843,659 Loans, borrowings and debentures (15,653,705 ) (5,745,735 ) (912,807 ) (5,244,942 ) (670,263 ) (11,720,477 ) (11,416,533 ) 22,312,247 — (29,052,215 ) Leases (3,504,501 ) (103,807 ) (439,860 ) (10,843 ) (27,431 ) (4,529,139 ) (27,475 ) 4,048,168 — (4,594,888 ) Derivative financial instruments (1,422,923 ) (325,018 ) — — (1,801 ) (482 ) (78,768 ) 1,747,941 — (81,051 ) Trade payables (5,101,474 ) (2,568,885 ) (943,789 ) (1,154,206 ) (515,759 ) (513,325 ) (6,974 ) 8,614,148 — (2,190,264 ) Employee benefits payables (360,414 ) (77,692 ) (48,752 ) (59,928 ) (70,068 ) (216,685 ) (34,656 ) 486,858 — (381,337 ) Preferred shareholders payable in subsidiaries — — — — — — (611,537 ) — — (611,537 ) Other current liabilities (4,317,609 ) (5,859,807 ) (856,185 ) (683,555 ) (217,706 ) (711,305 ) (1,113,182 ) 11,033,601 471,622 (2,254,126 ) Other non-current (2,046,961 ) (4,492,725 ) (734,761 ) (1,998,107 ) (408,386 ) (6,531,054 ) (2,180,300 ) 7,274,447 805,872 (10,311,975 ) Total assets (net of liabilities) allocated by segment 10,435,773 5,078,431 2,612,852 2,886,519 1,587,696 8,615,571 15,585,808 (18,127,056 ) (12,435,113 ) 16,240,481 Total assets 42,843,360 24,252,100 6,549,006 12,038,100 3,499,110 32,838,038 31,055,233 (73,644,466 ) (13,712,607 ) 65,717,874 Shareholders’ equity attributable to: Owners of the Company 10,358,052 4,808,076 2,612,852 2,861,954 1,107,136 1,746,668 5,401,865 (17,778,980 ) (5,715,758 ) 5,401,865 Non-controlling 77,721 270,355 — 24,565 480,560 6,868,903 10,183,943 (348,076 ) (6,719,355 ) 10,838,616 Total shareholders’ equity 10,435,773 5,078,431 2,612,852 2,886,519 1,587,696 8,615,571 15,585,808 (18,127,056 ) (12,435,113 ) 16,240,481 December 31, 2018 Reported segments Reconciliation Consolidated Raízen Raízen Combustíveis Comgás Moove Logistics 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 66,117 282,573 750,088 2,693,158 1,536,566 (7,716,149 ) (1,117,633 ) 4,144,752 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 — — — — — — (740,473 ) — — 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 8,279,592 1,191,627 7,493,882 7,434 (6,149,333 ) — 16,972,535 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 ) Leases — — — — — (553,350 ) — — — (553,350 ) 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 payables (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 ) 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 Shareholders’ 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
Summary of Net Sales by Segment	4.1 Net sales by segment December 31, December 31, December 31, Reported segment Raízen Energia Ethanol 11,388,766 8,569,437 6,550,652 Sugar 3,925,499 3,670,749 5,377,351 Gas 2,967,137 758,572 — Diesel 6,469,695 3,314,377 — Cogeneration 3,934,639 2,836,658 884,300 Other 149,573 648,753 340,375 28,835,309 19,798,546 13,152,678 Raízen Combustíveis Fuels 99,000,662 84,031,837 72,789,148 Other 1,513,492 1,172,254 — 100,514,154 85,204,091 72,789,148 Comgás Industrial 6,045,600 4,411,737 3,494,396 Residential 1,295,107 986,073 849,723 Cogeneration 437,327 315,925 229,716 Automotive 350,637 262,813 224,203 Commercial 507,550 387,069 320,049 Construction revenue 813,341 415,753 351,193 Other 64,660 60,641 68,577 9,514,222 6,840,011 5,537,857 Moove Finished goods 3,786,636 3,096,658 1,876,935 Basic oil 194,353 317,878 220,515 Services 65,307 35,413 32,072 4,046,296 3,449,949 2,129,522 Logistics North operations 5,313,757 4,913,437 4,439,766 South operations 1,478,314 1,412,300 1,283,085 Container operations 295,769 259,200 223,498 7,087,840 6,584,937 5,946,349 Reconciliation Cosan Corporate 98 (1 ) (1 ) Deconsolidated effects and eliminations (129,386,510 ) (105,042,765 ) (85,976,532 ) Total 20,611,409 16,834,768 13,579,021
Summary of Information on Geographical Area	4.2 Information on geographical area Net sales Non-current December 31, December 31, December 31, December 31, December 31, Brazil 18,522,108 14,720,088 12,985,533 8,238,016 6,550,243 Europe (i) 1,719,262 1,836,739 538,148 71,689 1,686 Latin America (ii) 184,981 157,287 52,932 23,140 2,170 North America 157,665 55,549 14 — 244 Asia and Other 27,393 65,105 2,395 — — Total 20,611,409 16,834,768 13,579,022 8,332,845 6,554,343

Financial assets and liabilit_2

Financial assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Carrying Amount of Financial Assets	Note December 31, December 31, Assets Fair value through profit or loss Cash and cash equivalents 5.1 3,279,170 1,600,590 Marketable securities 5.2 3,115,503 4,202,835 Derivative financial instruments 5.9 3,824,410 2,548,857 Other financial assets 134,637 — 10,353,720 8,352,282 Amortized cost Cash and cash equivalents 5.1 5,193,104 2,021,208 Trade receivables 5.3 1,814,394 1,588,192 Receivables from related parties 5.4 173,341 135,070 Dividends receivable 23,252 27,320 Restricted cash 5.2 147,910 115,124 7,352,001 3,886,914 Total assets 17,705,721 12,239,196 Liabilities Amortized cost Loans, borrowings and debentures 5.5 12,682,049 10,005,187 Leases 5.6 4,594,888 553,350 Trade payables 5.7 2,190,264 1,923,920 Dividends payable 214,104 187,415 Payables to related parties 5.4 392,458 355,971 Other financial liabilities 543,879 455,702 Preferred shareholders payable in subsidiaries 5.8 611,537 1,097,490 Tax installments—REFIS 12 213,360 216,984 21,442,539 14,796,019 Fair value through profit or loss Loans, borrowings and debentures 5.5 16,370,166 12,569,126 Contingent consideration 184,370 64,969 Derivative financial instruments 5.9 81,051 25,714 16,635,587 12,659,809 Total liabilities 38,078,126 27,455,828
Summary of Cash and Cash Equivalents	December 31, December 31, Cash and bank accounts 363,084 111,410 Savings account 885,740 1,335,774 Financial investments 7,223,450 2,174,614 8,472,274 3,621,798
Summary of Financial Investments	Financial investments are composed as follows: December 31, December 31, Investment fund Repurchase agreements 2,799,706 1,179,503 Bank certificate of deposits—CDB 479,464 421,087 3,279,170 1,600,590 Bank investments Repurchase agreements 1,400,735 — Bank certificate of deposits—CDB 2,340,125 571,840 Other 203,420 2,184 3,944,280 574,024 7,223,450 2,174,614
Summary of Trade Receivables	December 31, December 31, Domestic – Brazilian Reais ( i ) 1,874,400 1,609,421 Export – Foreign currency 60,401 104,355 1,934,801 1,713,776 Expected credit losses (120,407 ) (125,584 ) 1,814,394 1,588,192 Current 1,786,095 1,545,643 Non-current 28,299 42,549 1,814,394 1,588,192 (i) R$622,572 (R$430,596 on December 31, 2018) is related to the unbilled revenue from the subsidiary Comgás, which refers to that part of the gas supplied in the month, whose billing have not yet been made.
Summary of Ageing of Trade Receivables	The ageing of trade receivables is as follows: December 31, December 31, Not overdue 1,552,912 1,382,193 Overdue: From 1 to 30 days 175,112 116,665 From 31 to 60 days 32,925 27,649 From 61 to 90 days 36,337 20,734 More than 90 days 137,515 166,535 Expected credit losses (120,407 ) (125,584 ) 1,814,394 1,588,192
Summary of Changes in Allowance for Doubtful Accounts	Changes in the expected credit losses are as follows: At January 1, 2018 (121,052 ) Provision / reversal (4,532 ) At December 31, 2018 (125,584 ) Provision / reversal 5,177 At December 31, 2019 (120,407 )
Summary of Receivables from and Payables to Related Parties	a) Summary of balances to related parties December 31, December 31, Current Asset Corporate operation / Agreements Raízen Energia S.A. (i) 50,296 38,205 Aguassanta Participações S.A. 444 29 Raízen Combustíveis S.A. (i) 7,588 6,263 Other 291 183 Total current Asset 58,619 44,680 Non-current Corporate operation / Agreements Raízen Combustíveis S.A. (i) 36,410 27,523 36,410 27,523 Preferred shares Raízen Energia S.A. (i) 78,304 37,470 Janus Brasil Participações S.A. 8 — 78,312 37,470 Financial operations Rezende Barbosa (ii) — 23,144 Other — 2,253 — 25,397 Total non-current assets 114,722 90,390 Total assets 173,341 135,070 Current liabilities Corporate operations / agreements Raízen Energia S.A. (i) 262,612 215,582 Raízen Combustíveis S.A. (i) 127,773 136,779 Radar Propriedades Agrícolas S.A. 150 — Other 1,923 3,610 Total liabilities 392,458 355,971 (i) Current and non-current 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) On September 13, 2019, Cosan and Rezende Barbosa entered into a Private Instrument for Settlement and Termination of Contracts and Other Covenants in which the balance of receivables was settled through the delivery of 1,908,783 and 477,196 shares of Cosan S.A. and Cosan Logística to the Company that were blocked and in custody with a Financial Institution. The equity instruments received in said instrument represent an increase in the Company’s interest of 0.48% and 0.10% in Cosan S.A. and Cosan Logística. Additionally, during the exercise in which the shares held in custody remained blocked, such shares were not entitled to any dividends received, pursuant to the agreement in effect at the time, and the amount of R$20,751 recorded as dividends payable to this shareholder was reversed against retention profit in subsidiary Cosan S.A.
Summary of Related Party Transactions	b) Related party transactions December 31, December 31, December 31, Product sales Raízen Energia S.A. 298,980 304,648 411,443 Raízen Combustíveis S.A 221,369 188,895 154,104 Other 7,010 15,117 8,381 527,359 508,660 573,928 Purchase of goods / inputs Raízen Energia S.A. (7,010 ) (3,672 ) (1,347 ) Raízen Combustíveis S.A (1,240,781 ) (1,205,231 ) (1,006,515 ) (1,247,791 ) (1,208,903 ) (1,007,862 ) Shared income (expense) Raízen Energia S.A. (71,978 ) (73,105 ) (70,914 ) (71,978 ) (73,105 ) (70,914 ) Financial result Usina Santa Luiza (41 ) (241 ) (378 ) Raízen Energia S.A. — 4,100 7,727 Raízen Combustíveis S.A 5,729 — — Other (5 ) 2,879 3 5,683 6,738 7,352 Total (786,727 ) (766,610 ) (497,496 )
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, December 31, December 31, Short-term benefits to officers and directors 88,440 86,810 76,976 Share-based payment transactions (i) 16,823 11,423 63,658 Post-employment benefits 728 476 934 Other long-term benefits — 547 664 Benefits from termination of employment contract — 1,193 635 105,991 100,449 142,867 (i) Replacement of the stock option plans to the stock-based compensation plan (Note 23).
Summary of Summary of Non-current Borrowings	Interest Description Index Annual interest December 31, December 31, Maturity Objective With guarantee BNDES URTJLP 7.86 % 2,213,704 2,584,347 Dec-2029 Expansion project Fixed 5.36 % 834,039 1,055,281 Jan-2025 Expansion project TJ462 8.37 % 144,573 316,854 Oct-2020 Investment Selic 6.28 % 73,540 152,562 Oct-2020 Investment Selic 6.45 % 52,031 63,852 Jun-2023 Investment TJLP 7.57 % 83,174 107,731 Jun-2023 Investment TJLP 5.95 % 1,667 — Jun-2023 Investment Selic 13.65 % — 3,930 Sep-2020 Expansion project Selic 6.80 % 1,118 — Sep-2020 Expansion project Fixed 3.50 % 1,426 2,261 Jan-2024 Expansion project IPCA 12.07 % 1,528 2,211 Nov-2021 Expansion project URTJLP 7.87 % 4,952 — Mar-2022 Expansion project Export credit agreement (ECA) Euribor + 0.58% 0.58 % 79,528 — Sep-2026 Investment EIB U.S.$ 3.88 % 31,770 89,003 Jun-2020 Investment U.S.$ 2.94 % 29,081 54,508 Sep-2020 Investment U.S.$ + LIBOR 2.46 % 71,129 115,581 May-2021 Investment U.S.$ + LIBOR 2.66 % 89,336 130,402 Sep-2021 Investment FINEP Fixed 5.00 % — 93,309 Dec-2019 Investment 3,712,596 4,771,832 Without guarantee Foreign loans GBP + Libor 1.96 % 106,643 — Dec-2022 Acquisition GBP + Libor 2.36 % 186,604 — Dec-2022 Acquisition GBP + Libor 4.37 % — 363,250 Dec-2019 Acquisition GBP + Libor 2.22 % 150,253 199,794 Nov-2020 Acquisition Fixed 1.16 % 3,561 — Mar-2022 Acquisition Export credit note (NCE) 126% of CDI 8.13 % — 514,817 Dec-2019 Exportation CDI + 0.80% 5.24 % 512,078 — Dec-2023 Exportation 125% of CDI 8.06 % — 646,024 Jan-2019 Exportation Perpetual Notes U.S.$ 8.25 % 2,040,752 1,961,819 — Acquisition Resolution 4131 U.S.$ 4.79 % 20,688 39,738 Oct-2020 Working capital U.S.$ + Libor 3.75 % — 156,387 Feb-2020 Working capital U.S.$ + Libor 2.90 % 81,107 — Feb-2020 Working capital U.S.$ 3.67 % 313,493 292,172 May-2023 Working capital U.S.$ 4.34 % — 41,033 Dec-2019 Working capital U.S.$ 2.65 % 217,537 209,987 Nov-2022 Working capital Senior Notes Due 2023 U.S.$ 5.00 % 438,985 409,590 Mar-2023 Acquisition Senior Notes Due 2027 U.S.$ 7.00 % 3,234,647 2,977,721 Jan-2027 Acquisition Senior Notes Due 2024 U.S.$ 7.38 % 3,318,895 3,061,566 Feb-2024 Acquisition Senior Notes Due 2024 U.S.$ 5.95 % 903,636 2,022,793 Sep-2024 Acquisition Senior Notes Due 2025 U.S.$ 5.88 % 2,182,089 1,997,394 Jan-2025 Acquisition Senior Notes Due 2029 Fixed 5.50 % 3,071,052 — Sep-2029 Acquisition Commercial banks Fixed U.S.$ — — 15,499 Aug-2019 Working capital Working capital 120.25% of CDI 6.53 % — 30,828 Dec-2019 Working capital 125% of CDI 6.79 % — 5,018 Dec-2019 Working capital 122% of CDI 7.86 % — 15,402 Dec-2019 Working capital Bank overdrafts 125.5% of CDI 5.53 % 740 — Jan-2020 Working capital Prepayment U.S.$+Libor 3.64 % — 11,706 Dec-2019 Working capital 100% Libor 2.90 % 80,932 — Nov-2021 Working capital 100% Libor 0,76% 2.72 % 40,474 — Oct-2020 Working capital Debentures IGPM + 6,10% 10.59 % 240,900 228,010 May-2028 Working capital IPCA + 5.57% 9.84 % 108,133 203,613 Sep-2020 Working capital IPCA + 7.14% 11.47 % 318,412 305,894 Dec-2020 Working capital IPCA + 7.48% 11.82 % 286,271 275,014 Dec-2022 Working capital IPCA + 7.36% 11.70 % 94,367 90,656 Dec-2025 Working capital IPCA + 5.87% 10.15 % 859,996 767,638 Dec-2023 Working capital IPCA + 4.33% 8.54 % 431,817 414,583 Oct-2024 Working capital IPCA + 4.68% 8.91 % 570,098 — Feb-2026 Working capital IPCA + 4.50% 8.72 % 668,034 — Feb-2029 Working capital IPCA + 3,90% 8.10 % 895,249 — Oct-2029 Working capital IPCA + 4,00% 8.20 % 219,466 — Oct-2029 Working capital 106 % of CDI 5.73 % 1,727,459 — Feb-2021 Acquisition 128 % of CDI 8.26 % — 501,064 Feb-2019 Working capital 100% CDI + 0,50% 4.92 % 2,015,251 — Oct-2022 Working capital CDI + 0.90% 5.30 % — 43,471 Sep-2019 Working capital 25,339,619 17,802,481 Consolidated Debt 29,052,215 22,574,313 Current 3,518,225 2,115,305 Non-current 25,533,990 20,459,008
Summary of Carrying Amounts of Loans, Borrowings and Debentures	The carrying amounts of loans, borrowings and debentures are denominated in the following currencies: December 31, December 31, Brazilian reais 12,360,023 8,424,370 U.S. dollar (U.S.$) 16,165,603 13,586,899 British pound (GBP) 443,500 563,044 Euro (EUR) 83,089 — 29,052,215 22,574,313 At December 31, 2019, all dated debts denominated in U.S. dollar, in the subsidiaries, have currency risk protection through derivatives (Note 5.9), except for perpetual notes. For the Fifth Issuance of debentures denominated in Brazilian reais Índice Nacional de Preços ao Consumidor Amplo Below are the movements that occurred for the year ended December 31, 2019: At January 1, 2018 21,688,946 Raised 3,685,290 Repayment of principal (5,301,421 ) Payment of interest (1,454,712 ) Interest, exchange rate and fair value 3,956,210 At December 31, 2018 22,574,313 Raised 9,352,123 Repayment of principal (4,422,026 ) Payment of interest (1,384,184 ) Interest, exchange rate and fair value 2,931,989 December 31, 2019 29,052,215
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: Debt Triggers Ratios Debenture 3 rd Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Short-term indebtedness / Total indebtedness cannot exceed 0.6 0.16 Debenture 4 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Short-term indebtedness / Total indebtedness cannot exceed 0.6 0.16 Debenture 5 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 6 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 7 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 8 th Net onerous debt / EBITDA subsidiary cannot exceed 4.00 1.43 Debenture 2 nd Net debt / EBITDA subsidiary not higher than or equal to 4.5 1.8 Senior Notes Due 2024 – Cosan Limited Pro forma(i) / EBITDA pro forma 2.3 Senior Notes Due 2024 – Rumo S.A. Net debt / EBITDA subsidiary not higher than or equal to 4.0 2.2 Senior Notes Due 2025 - Rumo S.A. Net debt / EBITDA subsidiary not higher than or equal to 4.0 2.2 Senior Notes 2027 - Cosan S.A. Net debt (i)|(ii) / EBITDA subsidiary not higher than or equal to 3.5 1.8 Senior Notes Due 2029 – Cosan Limited Pro forma(i) / EBITDA pro forma 2.3 BNDES – Rumo S.A. Net Financial Debt / EBITDA subsidiary not higher than or equal 4.0x in December 2019 2.06 BNDES – Rumo S.A. EBITDA subsidiary / Consolidated Financial Result not higher than or equal 1.40x in December 2019 2.68 (i) Net debt and EBITDA pro forma (ii) The effects of initial recognition of IFRS 16 are not part of triggers measures for financial covenants purposes.
Summary of Derivative Financial Instruments	Notional Fair value December 31, December 31, December 31, December 31, Exchange rate derivatives Forward agreements 1,542,535 907,832 (30,784 ) 1,719 Interest rate and exchange rate risk Swap agreements (interest rate) 2,633,796 2,114,926 692,642 394,497 Swap agreements (exchange and interest rate) 10,888,474 11,896,908 3,081,501 2,126,927 13,522,270 14,011,834 3,774,143 2,521,424 Total financial instruments 3,743,359 2,523,143 Assets 3,824,410 2,548,857 Liabilities (81,051 ) (25,714 )
Summary of movement of the obligation with preferred shareholders	Below the movement of the obligation with preferred shareholders: At January 1, 2018 1,442,680 Dividend distribution (422,639 ) Monetary variation 77,449 At December 31, 2018 1,097,490 Dividend distribution (535,832 ) Monetary variation 49,879 At December 31, 2019 611,537
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, 2019 December 31, 2018 Senior notes 2023 Cosan S.A 101.46% 96.86% Senior notes 2024 Rumo S.A 107.90% 104.27% Senior notes 2024 Cosan Limited 105.18% 98.55% Senior notes 2025 Rumo S.A. 107.27% 94.94% Senior notes 2027 Cosan S.A. 109.18% 101.15% Senior notes 2029 Cosan Limited 104.48% — Perpetual notes Cosan S.A. 104.06% 101.21%
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, 2019 Note December 31, December 31, Level 1 Level 2 Level 3 Level 2 Level 3 Assets Investment funds 5.1 3,279,170 1,600,590 — 3,279,170 — 1,600,590 — Marketable securities 5.2 3,115,503 4,202,835 — 3,115,503 — 4,202,835 — Other financial assets 134,637 — 134,637 — — — — Derivate financial instruments 5.9 3,824,410 2,548,857 — 3,824,410 — 2,548,857 — Total 10,353,720 8,352,282 134,637 10,219,083 — 8,352,282 — Liabilities Loans, borrowings and debentures (16,370,166 ) (12,569,126 ) — (16,245,132 ) — (12,569,126 ) — Contingent consideration (i) (184,370 ) (202,365 ) — (158,251 ) (26,119 ) (129,013 ) (73,352 ) Derivative financial instruments 5.9 (81,051 ) (25,714 ) — (81,051 ) — (25,714 ) — Total (16,635,587 ) (12,797,205 ) — (16,484,434 ) (26,119 ) (12,723,853 ) (73,352 ) (i) Composed of: (i) consideration payable related to the intangible asset of the contract with ExxonMobil in the amount of R$158,261 (level 2); and (ii) a variable contingent consideration payable of R$26,119 (level 3), which considers the present value of the expected payment discounted, using a risk-adjusted discount rate. The expected payment is determined considering the most likely scenario of revenues and projected EBITDA, which in turn determine the cash generation capacity. Significant unobservable inputs are the forecast annual revenue growth rate, EBITDA margin forecast and the 9.8% risk-adjusted discount rate.
Summary of Changes in Level 3 Items	The table below shows the movements in the items of level 3: At January 1, 2018 116,134 Addition 4,242 Principal amortization (61,847 ) Interest and exchange variation 14,823 At December 31, 2018 73,352 Addition 21,206 Principal amortization (63,686 ) Interest and exchange variation (4,753 ) At December 31, 2019 26,119

Other tax receivables (Tables)

Other tax receivables (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Other Current Tax Receivables	December 31, 2019 December 31, 2018 COFINS-Revenue (i) 706,165 646,135 ICMS-State 602,127 575,494 PIS-Revenue tax (i) 150,099 169,460 ICMS CIAP-State 141,514 183,845 Credit installment 41,516 40,261 Other 35,591 32,496 1,677,012 1,647,691 Current 950,246 796,199 Non-current 726,766 851,492 (i) On March 15, 2017, in case that sets a judicial precedent, the Brazilian Federal Supreme Court ( Supremo Tribunal Federal

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of inventories and written down of inventories	The provision for obsolete inventories is made for the risks associated with the realization and sale of inventories due to obsolescence and measured at the net realizable value or the cost, whichever is less. December 31, 2019 December 31, 2018 Finished goods 457,447 389,896 Spare parts and accessories 236,347 224,005 Raw material for construction process 55,347 45,397 Warehouse and other 31,287 50,768 Fuels and lubricants 6,894 6,224 787,322 716,290

Investments in associates (Tabl

Investments in associates (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Basis of Consolidation	Cosan’s subsidiaries are listed below: December 31, 2019 December 31, 2018 Directly owned subsidiaries Cosan Logística S.A. 73.49% 72.50% Cosan S.A. 64.59% 60.25% Cosan Limited Partners Brasil Consultoria Ltda. 60.00% 60.00% Sinlog Tecnologia em Logística S.A. (i) 47.62% — Interest of Cosan S.A. in its subsidiaries 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 Luxembourg S.A. (ii) 100.00% 100.00% Cosan Overseas Limited 100.00% 100.00% Pasadena Empreendimentos e Participações S.A. (ii) 100.00% 100.00% Distribuidora de Gás Participações S.A. (iii) 100.00% — Companhia de Gás de São Paulo – COMGÁS 99.15% 80.12% Payly Soluções de Pagamentos S.A. (iv) 75.00% 100.00% Cosan Lubes Investments Limited 70.00% 100.00% Rumo S.A. 1.71% 1.71% Cosan Logística S.A. 0.10% 0.10% Cosan Biomassa S.A. (v) — 81.50% Interest of Cosan Lubes Investments Limited in its subsidiaries Cosan Cinco S.A. 100.00% 100.00% Cosan Lubrificantes e Especialidades S.A. 100.00% 100.00% Moove Lubricants Limited 100.00% 100.00% Stanbridge Group Limited 100.00% 100.00% Wessesx Petroleum Limited 100.00% 100.00% Airport Energy Limited 100.00% 100.00% Airport Energy Services Limited 100.00% 100.00% Cosan Lubrificantes S.R.L. 100.00% 100.00% Lubrigrupo II - Comércio e Distribuição de Lubrificantes S.A. 100.00% 100.00% Commercial Lubricants Moove Corp 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% Zip Lube S.A. 100.00% 100.00% TTA – SAS Techniques et Technologie Appliquées 75.00% 75.00% December 31, 2019 December 31, 2018 Interest of Cosan Logística S.A. in its subsidiaries Rumo 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% 28.40% Rumo Malha Central S.A. 28.47% — Elevações Portuárias S.A. 28.47% 28.47% Logispot Armazéns Gerais S.A. 14.52% 14.52% Rumo Luxembourg Sarl 28.47% 28.47% Rumo Intermodal S.A. 28.47% 28.47% Boswells S.A. 28.47% 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% 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% Brado Logística e Participações S.A. 17.71% 17.71% Brado Logística S.A. 17.71% 17.71% (i) Company acquired on August 31, 2019 for R$5,000. (ii) Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiaries. The subsidiaries have the financial support of the Company. (iii) Currently known as Compass Gás e Energia S.A. (See Note 25). (iv) On September 2, 2019, Cosan S.A. disposed of 25% of the share capital of Payly to Manzat Inversiones AUU S.A. (“Manzat”) for R$11,215 and entered into an investment agreement with Manzat in relation to Payly. (v) On December 2, 2019, Cosan S.A. sold its shares in Cosan Biomassa S.A. to Raízen Energia (Note 24). The comparative consolidated statement of profit or loss and statements of cash flows have been restated to show the discontinued operation separately from continuing operations.
Summary of Information in Associates of Company and Company's Ownership	Set out below are the associates as at December 31, 2019, which are material to the Company: Shares 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 % Janus Brasil Participações S.A. 136,928,272 69,361,678 50.77 % 5.00 % At January 1, Interest in Sales or Other Dividends (ii) Increase/ Other At December 31, Tellus Brasil Participações S.A. 101,109 4,667 — — (3,434 ) — — 102,342 Novvi Limited Liability Company (i) 13,449 168 — (136 ) — — (13,481 ) — Janus Brasil Participações S.A. 93,821 5,213 — — (4,060 ) 31,113 — 126,087 Radar Propriedades Agrícolas S.A . 59,584 1,475 — 142 (1,341 ) — — 59,860 Radar II Propriedades Agrícolas S.A . 32,236 1,528 — 27 (1,816 ) — — 31,975 Usina Santa Luiza S.A. 29,209 (29,209 ) — — — — — — Other 49,111 17,389 5,655 — (8,236 ) — (6,476 ) 57,443 378,519 1,231 5,655 33 (18,887 ) 31,113 (19,957 ) 377,707 (i) The Company decided to sell the Novvi subsidiary interest to Amyris, Inc, in order to increase the focus on its strategic businesses, on October 31, 2019. (ii) Dividends declared and unpaid in the amount of R$1,197 at Rumo’s subsidiaries. At Interest in Other Dividends Increase/ 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 52,797 3,681 741 (8,108 ) — 49,111 307,749 45,066 3,202 (16,970 ) 39,472 378,519
Summary of Financial Information of Associates	Financial information of associates: December 31, 2019 December 31, 2018 Assets Liabilities Shareholders’ Profit for Assets Liabilities Shareholders’ Profit for Radar Propriedades Agrícolas S.A. 2,259,400 (309,910 ) 1,949,490 58,709 2,240,694 (302,946 ) 1,937,748 100,628 Radar II Propriedades Agrícolas S.A. 821,183 (19 ) 821,164 50,920 829,739 (18 ) 829,721 54,509 Novvi Limited Liability Company — — — — 81,729 (6,255 ) 75,474 11,750 Tellus Brasil Participações Ltda. 2,137,559 (136,375 ) 2,001,184 91,431 2,097,536 (120,783 ) 1,976,753 110,185 Janus Brasil Participações S.A. 2,632,321 (160,167 ) 2,472,154 97,652 1,981,825 (142,347 ) 1,839,478 133,134 Usina Santa Luiza S.A. — — — — 110,629 (22,993 ) (87,636 ) (74,467 )
Summary of Non-controlling Interests in Subsidiaries	Set out below is summarized financial information for each subsidiary that has non-controlling Shares issued by Shares held by Non–controlling Comgás 132,520,587 1,124,363 0.85 % Logispot 2,040,816 1,000,000 49.00 % Rumo 1,559,015,898 1,115,164,072 71.53 % Brado Participações 12,962,963 4,897,407 37.78 % Rumo Malha Norte 1,189,412,363 3,144,187 0.26 % CLI 34,963,764 10,489,129 30.00 % Cosan S.A. 394,210,000 139,589,761 35.41 % Cosan Logística S.A. 463,224,241 122,800,746 26.51 % Payly 44,861,170 11,215,293 25.00 % Sinlog Tecnologia em Logística S.A. 21,000 10,000 47.62 % TTA 10,521 2,630 25.00 % The following table summarizes the information relating to each of the Company’s subsidiaries that has material non-controlling At January 1, Interest in Sales or Other Dividends New Capital Other At December 31, Cosan S.A. 3,765,964 988,382 (849,033 ) (94,672 ) (203,977 ) — — (1,789 ) 3,604,875 Cosan Logística 630,333 59,016 (21,187 ) — — (37,370 ) — (607 ) 630,185 Comgás 987,358 40,455 (972,988 ) (560 ) (16,969 ) — (12,727 ) — 24,569 CLI — 18,715 451,267 516 — — — — 470,498 Rumo S.A. 5,929,151 463,594 — 1,930 — (340,050 ) — 4,348 6,058,973 Logispot Armazéns Agrícolas S.A. 34,656 172 — — (610 ) — — — 34,218 Other 7,491 6,698 4,567 866 (1,859 ) — 789 (3,254 ) 15,298 11,354,953 1,577,032 (1,387,374 ) (91,920 ) (223,415 ) (377,420 ) (11,938 ) (1,302 ) 10,838,616 At January 1, Interest in Sales or Other Dividends New Business Other At December 31, 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 S.A. 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
Summary of Financial Statements	Summarized statement of financial position: Comgás Cosan S.A. Cosan Logística S.A. Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, Current Assets 2,792,056 3,223,524 5,704,933 2,076,250 4,396 7,147 1,302,485 297,823 Liabilities (2,807,891 ) (1,915,211 ) (2,437,233 ) (927,622 ) (4,094 ) (1,806 ) (1,105,899 ) (365,275 ) Net current assets (15,835 ) 1,308,313 3,267,700 1,148,628 302 5,341 196,586 (67,452 ) Non-current Assets 9,246,044 8,836,357 15,107,843 16,190,849 2,376,550 2,286,503 12,271,883 10,928,252 Liabilities (6,343,690 ) (4,981,805 ) (7,821,809 ) (7,410,762 ) — — (4,124,193 ) (2,832,600 ) Net non-current 2,902,354 3,854,552 7,286,034 8,780,087 2,376,550 2,286,503 8,147,690 8,095,652 Equity 2,886,519 5,162,865 10,553,734 9,928,715 2,376,852 2,291,844 8,344,276 8,028,200 Summarized statement of profit or loss and other comprehensive income: Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Profit before taxes 2,548,401 1,190,893 1,606,191 213,937 74,643 (78,218 ) Income tax expenses (134,017 ) (10,342 ) (290,867 ) — — (1,297 ) Profit (loss) for the year 2,414,384 1,180,551 1,315,324 213,937 74,643 (79,515 ) Other comprehensive income (loss) (253,507 ) (40,348 ) 179,645 790 3,184 394 Total comprehensive income 2,160,877 1,140,203 1,494,969 214,727 77,827 (79,121 ) Comprehensive income attributable to non-controlling 765,167 606,490 622,254 56,924 21,395 (21,707 ) Dividends paid 389,256 446,295 376,679 — — — Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net sales 9,514,222 6,840,011 5,537,857 596,415 645,088 734,84 Profit before taxes 1,993,963 1,799,963 795,629 779,228 285,887 (293,290 ) Income tax expenses (626,784 ) (540,995 ) (235,972 ) (991 ) (21,530 ) 32,483 Profit (loss) for the year 1,367,179 1,258,968 559,657 778,237 264,357 (260,807 ) Other comprehensive income (loss) — (32,300 ) (15,585 ) 2,716 11,182 1,383 Total comprehensive income 1,367,179 1,226,668 544,072 780,953 275,539 (259,424 ) Comprehensive income attributable to non-controlling interests 10,967 243,835 109,501 558,616 192,368 (185,566 ) Dividends paid 2,010,101 756,767 1,121,407 4,233 3,346 — Summarized statements of cash flows: Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 122,639 1,114,880 98,643 (2,561 ) (2,688 ) (3,481 ) Net cash generated by (used in) investing activities 3,500,958 1,097,236 1,126,170 381 382 (748,482 ) Net cash provided by (used in) financing activities (1,060,967 ) (1,428,044 ) (2,147,738 ) — 2,584 753,853 Increase (decrease) in cash and cash equivalents 2,562,630 784,072 (922,925 ) (2,180 ) 278 1,890 Cash and cash equivalents at the beginning of year 928,077 144,005 1,066,930 2,183 1,905 15 Cash and cash equivalents at the end of year 3,490,707 928,077 144,005 3 2,183 1,905 Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 2,512,303 1,573,171 1,637,103 197,313 166,085 (529,337 ) Net cash generated by (used in) investing activities 202,037 (1,121,605 ) (634,776 ) (929,861 ) 32,164 (1,434,807 ) Net cash provided by (used in) financing activities (2,233,548 ) (1,576,470 ) (1,383,142 ) 1,432,659 (198,584 ) 1,962,035 Increase (decrease) in cash and cash equivalents 480,792 (1,124,904 ) (380,815 ) 700,111 (335 ) (2,109 ) Cash and cash equivalents at the beginning of year 602,618 1,727,520 2,108,336 595 930 3,039 Cash and cash equivalents at the end of year 1,083,410 602,616 1,727,521 700,706 595 930

Investments in joint ventures (

Investments in joint ventures (Tables)	12 Months Ended
	Dec. 31, 2019
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 Combustíveis S.A. Raízen Energia S.A. 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, 2018 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 January 1, 2019 3,104,613 4,973,294 8,077,907 Interest in earnings of joint ventures (i) 1,223,557 (92,151 ) 1,131,406 Other comprehensive (losses) income (4,770 ) (192,470 ) (197,240 ) Interest on capital (ii) (63,500 ) — (63,500 ) Dividends (ii) (1,047,299 ) (352,314 ) (1,399,613 ) At December 31, 2019 3,212,601 4,336,359 7,548,960

Property, plant and equipment_2

Property, plant and equipment, intangible assets, goodwill and right-of-use assets (Tables)	12 Months Ended
	Dec. 31, 2019
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 3.3% to 8% Permanent railways 3% to 4% Furniture and fixtures 10% to 15% Computer equipment 20%
Schedule of Property Plant and Equipment	Land, buildings and Machinery, equipment Railcars and (i) Permanent Construction Other Total Cost At January 1, 2018 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 (ii) — — — — — 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 Transfers to right-of-use (iii) (130,000 ) (2,538 ) (1,244,787 ) — — — (1,377,325 ) At January 1, 2019 1,113,427 1,043,032 5,263,961 6,127,139 1,054,128 400,767 15,002,454 Additions 125 1,986 29,773 1,802 1,979,943 2,437 2,016,066 Disposals (3,634 ) (21,474 ) (105,592 ) — (1,362 ) (26,010 ) (158,072 ) Transfers 132,461 205,355 812,130 595,381 (1,525,318 ) 59,638 279,647 Effect of exchange rate fluctuations 3,903 3,070 — — 1,634 939 9,546 Discontinued operation (59,917 ) (68,107 ) — — — (3,216 ) (131,240 ) At December 31, 2019 1,186,365 1,163,862 6,000,272 6,724,322 1,509,025 434,555 17,018,401 Depreciation At January 1, 2018 (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 ) Transfers to right-of-use (iii) 50,450 2,532 462,748 — — — 515,730 At January 1, 2019 (300,711 ) (440,677 ) (1,280,966 ) (1,406,964 ) (10,842 ) (6,067 ) (3,446,227 ) Additions (72,329 ) (135,267 ) (632,170 ) (611,575 ) — (28,758 ) (1,480,099 ) Disposals 131 20,287 104,872 6 — 21,383 146,679 Transfers 3,546 (2,884 ) (106,525 ) (2,234 ) 3,972 (18,897 ) (123,022 ) Effect of exchange rate fluctuations (549 ) (672 ) — — — (666 ) (1,887 ) Discontinued operation 9,478 27,194 — — — 2,619 39,291 At December 31, 2019 (360,434 ) (532,019 ) (1,914,789 ) (2,020,767 ) (6,870 ) (30,386 ) (4,865,265 ) At December 31, 2018 892,266 602,361 4,765,034 4,720,175 1,043,286 394,700 12,417,822 At December 31, 2019 825,931 631,843 4,085,483 4,703,555 1,502,155 404,169 12,153,136 (i) On December 31, 2019 and 2018, wagons and locomotives in the amount of R$745,203 were pledged to guarantee bank loans (Note 5.5). (ii) The amount of R$861,595 was transferred to the right-to-use assets, where R$1,377,325 refers to cost and R$515,730 to accumulated depreciation due to the adoption of IFRS 16. (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	Goodwill Concession Operating Trademarks Customer Other Total Cost At January 1, 2018 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 — (82,174 ) — — (74,632 ) (110,531 ) (267,337 ) Effect of exchange rate fluctuations 38,227 — — 13,673 15,817 11,002 78,719 At December 31, 2018 883,234 17,631,883 435,624 37,877 742,863 370,189 20,101,670 Additions 2,795 12,031 — — 85,438 13,254 113,518 Disposals — (67,259 ) — — (215 ) (8 ) (67,482 ) Transfers — 447,863 171 — (704 ) 6,263 453,593 Effect of exchange rate fluctuations 18,948 — — 8,293 1,709 (1,602 ) 27,348 Discontinued operation — — — — — (818 ) (818 ) At December 31, 2019 904,977 18,024,518 435,795 46,170 829,091 387,278 20,627,829 Amortization At January 1, 2018 — (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 ) Additions — (515,615 ) (11,766 ) (9,201 ) (95,034 ) (33,813 ) (665,429 ) Disposals — 14,747 — — 162 8 14,917 Transfers — (8) — — (3,626 ) (2,379 ) (6,013 ) Effect of exchange rate fluctuations — — — — 2,668 (1,761 ) 907 Discontinued operation — — — — — 583 583 At December 31, 2019 — (2,884,699 ) (236,122 ) (9,201 ) (410,449 ) (243,699 ) (3,784,170 ) At December 31, 2018 883,234 15,248,060 211,268 37,877 428,244 163,852 16,972,535 At December 31, 2019 904,977 15,139,819 199,673 36,969 418,642 143,579 16,843,659 (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) Moove Corp 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, 2019 December 31, 2018 Comgás (i) Concession term 8,129,822 8,128,992 Rumo (ii) Concession term 7,009,997 7,119,068 15,139,819 15,248,060 Operating license for port terminal (iii) 3.70% 199,673 211,268 Trademarks: Comma Undefined 36,969 37,877 Customers relationship: Comgás 20.00% 161,786 149,890 Moove 6.00% 256,856 278,354 418,642 428,244 Other: Software license 20.00% 81,669 79,118 Other 61,910 84,734 143,579 163,852 Total 15,938,682 16,089,301 (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 S.A., from the business combination.
Summary of transaction charts of right of use assets	This transaction is the main addition to the exercise, as we can see in the transaction charts: Land, buildings and Machinery, equipment Railcars and Software Vehicles Port and rail Total Cost Initial recognition of IFRS 16 100,615 8,630 41,884 66,931 13,085 792,615 1,023,760 Transfers from property, plant and equipment and other assets (i) 130,000 2,538 1,244,787 — — 50,168 1,427,493 At January 1, 2019 230,615 11,168 1,286,671 66,931 13,085 842,783 2,451,253 Additions 7,073 3,045 1,004 — 732 2,904,778 2,916,632 Contractual adjustments 9,883 (956 ) 712 — 442 54,828 64,909 Transfers 327 (2,539 ) (249,746 ) — — 1,565 (250,393 ) Currency translation adjustments (468 ) — — — — — (468 ) At December 31, 2019 247,430 10,718 1,038,641 66,931 14,259 3,803,954 5,181,933 Amortization Transfers from property, plant and equipment (i) (50,450 ) (2,532 ) (462,748 ) — — — (515,730 ) Impairment (ii) — — — — — (131,541 ) (131,541 ) At January 1, 2019 (50,450 ) (2,532 ) (462,748 ) — — (131,541 ) (647,271 ) Additions (21,282 ) (3,074 ) (9,018 ) (7,594 ) (6,459 ) (118,915 ) (166,342 ) Transfers (7,233 ) 2,532 106,109 — 2 — 101,410 At December 31, 2019 (78,965 ) (3,074 ) (365,657 ) (7,594 ) (6,457 ) (250,456 ) (712,203 ) At January 1, 2019 180,165 8,636 823,923 66,931 13,085 711,242 1,803,982 At December 31, 2019 168,465 7,644 672,984 59,337 7,802 3,553,498 4,469,730 (i) Refers to transfers of property, plant and equipment in the amount of R$1,377,325 (Note 10.1) and R$50,167 corresponding to advances made at the beginning of the concession that were presented under other assets. (ii) The subsidiary Rumo Malha Oeste S.A. recorded a provision for impairment in the year ended December 31, 2018, limiting the balance of long-term assets to realizable value. Accordingly, the balance of the right-to-use assets recorded therein was subject to a provision for reduction to the net recoverable value in the initial registration

Concessions payable (Tables)

Concessions payable (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Concessions Payable	December 31, 2019 December 31, 2018 Leases Concessions Total Total Payables Rumo Malha Sul S.A. — 36,621 36,621 60,761 Rumo Malha Paulista S.A. — 20,003 20,003 45,892 — 56,624 56,624 106,653 Court discussion Rumo Malha Paulista S.A. 1,870,018 — 1,870,018 1,695,770 Rumo Malha Oeste S.A. 1,440,656 87,582 1,528,238 1,406,145 3,310,674 87,582 3,398,256 3,101,915 Total 3,310,674 144,206 3,454,880 3,208,568 Current 9,847 28,797 Non-current 3,445,033 3,179,771
Summary of Judicial Deposits	Judicial deposits at December 31, 2019 and December 31, 2018 concerning the above claims totaled: December 31, 2019 December 31, 2018 Rumo Malha Paulista 119.806 119.806 Rumo Malha Oeste 21.703 20.690 141.509 140.496
Summary of Regulatory Assets (Liabilities)	Regulatory assets (liabilities): December 31, 2019 December 31, 2018 Cost of gas to be recovered 427,335 504,175 Credits of taxes to be transferred (431,900 ) (252,816 ) Total (4,565 ) 251,359 Regulatory (liabilities) assets (115,597 ) 672,810 Regulatory liabilities - Tax (155,311 ) (127,815 ) (270,908 ) 544,995 Monetary variation 38,757 3,713 Extemporaneous tax credit (23,773 ) (76,452 ) 14,984 (72,739 ) (255,924 ) 472,256

Other taxes payable (Tables)

Other taxes payable (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Other Tax Payable	Accounting policy The Company is subject to taxes, contributions and municipal, state and federal duties, in its respective jurisdictions. December 31, 2019 December 31, 2018 Tax amnesty and refinancing program—REFIS 213,360 216,984 ICMS – State VAT 161,254 96,793 COFINS – Revenue tax 84,953 47,017 PIS – Revenue tax 19,426 7,654 INSS – Social security 10,513 7,337 ISS – Service tax 6,753 4,666 IOF – Financial tax 309 1,318 Other 21,553 18,417 518,121 400,186 Current 363,051 245,587 Non-current 155,070 154,599
Summary of Amounts Due on Non-Current Liabilities and Maturity Schedule	The amounts due on non-current December 31, 2019 December 31, 2018 13 to 24 months 5,654 14,658 25 to 36 months 4,936 11,532 37 to 48 months 4,486 11,214 49 to 60 months 3,225 11,214 61 to 72 months 136,558 11,175 73 to 84 months 48 8,301 85 to 96 months 48 8,301 Thereafter 115 78,204 155,070 154,599

Income tax and social contrib_2

Income tax and social contribution (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Schedule of Reconciliation of Income and Social Contribution Tax Expenses	a) Reconciliation of income and social contribution tax expenses December 31, December 31, December 31, Profit before taxes 3,661,948 2,871,897 1,514,851 Income tax and social contribution nominal rate (34%) (1,245,062 ) (976,445 ) (515,049 ) Adjustments to determine the effective rate Interest in earnings of investees (non-taxable 385,097 337,058 338,601 Differences in tax rates on losses of overseas companies (78,026 ) (12,423 ) (89,070 ) Granted income tax incentive 178,609 48,541 74,416 Share-based payment transactions 19,986 (1,363 ) (4,022 ) Interest on shareholders’ equity (26,766 ) (19,777 ) (21,495 ) Non-deductible (16,925 ) (14,405 ) (52,226 ) Tax losses not recorded (i) (69,335 ) (134,401 ) (161,992 ) Goodwill amortization effect 1,271 1,853 1,853 Tax effects of discounts granted - PERT — 218 (4,438 ) Other 71,555 10,657 8,621 Income tax and social contribution expense - current and deferred (779,596 ) (760,487 ) (428,355 ) Effective rate - % 21.29% 26.48% 28.28% (i) Refers mainly to tax losses not recorded in subsidiaries of Rumo S.A. 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: December 31, December 31, Assets credit of: Income tax loss carry forwards 2,136,077 2,190,068 Social contribution tax loss carry forwards 779,252 801,866 Temporary differences Foreign exchange—Loans and borrowings 921,811 789,220 Legal proceedings provision 305,473 396,577 Impairment provision 203,057 241,083 Provisions for employee benefits 214,496 175,178 Allowance for doubtful accounts 26,969 30,327 Regulatory asset (liability) 53,875 59,597 Impairment of tax credit 79,928 74,900 Share-based payment transactions 9,879 5,246 Profit sharing 63,987 51,601 Interest on preferred shareholders payable in subsidiaries 89,931 155,562 Property, plant and equipment—useful life review 408,581 277,925 Miscellaneous provisions 348,212 208,104 Other 112,240 67,991 Total 5,753,768 5,525,245 (-) Deferred taxes assets not recognized (2,198,164 ) (2,104,742 ) Liabilities credit of: Temporary differences Business combination—property, plant and equipment 27,666 63,574 Tax deductible goodwill (390,249 ) (389,679 ) Leases (36,347 ) (228,055 ) Concession contract — (6,745 ) Unrealized gains on derivatives instruments (923,672 ) (664,841 ) Fair value option in loans 174,596 57,298 Income on formation of joint ventures (1,135,036 ) (1,135,036 ) Business combination—Intangible asset (3,663,085 ) (3,725,546 ) Other 114,525 56,201 Total (5,831,602 ) (5,972,829 ) Total of deferred taxes recorded (2,275,998 ) (2,552,326 ) Deferred income tax—Assets 1,607,566 1,540,693 Deferred income tax—Liabilities (3,883,564 ) (4,093,019 )
Summary of Changes in Deferred Tax	c) Changes in deferred income tax Tax loss and Post- Employee Provisions Property Other Unregistered Total Assets Balance on January 1, 2018 2,879,157 153,433 41,762 1,043,174 160,489 833,393 (1,831,832 ) 3,279,576 (Charged) / credited to the profit for the year 116,883 (8,717 ) 14,896 (92,183 ) 117,435 256,659 (122,368 ) 282,605 Other comprehensive income (loss) (4,107 ) 30,461 189 — — (17,683 ) — 8,860 Balance on December 31, 2018 2,991,933 175,177 56,847 950,991 277,924 1,072,369 (1,954,200 ) 3,571,041 (Charged) / credited to the result for the year (76,604 ) 3,809 16,938 12,646 130,657 (5,667 ) 57,727 139,506 Other comprehensive income (loss) — 35,510 81 — — (22,335 ) — 13,256 Exchange differences — — — — — 133,492 (2,827 ) 130,665 Balance on December 31, 2019 2,915,329 214,496 73,866 963,637 408,581 1,177,859 (1,899,300 ) 3,854,468 Effects on the Intangible Unrealized Leases Fair value Other Unregistered Total Liabilities Balance on January 1, 2018 (1,135,036 ) (3,741,525 ) (9,765 ) (277,090 ) 23,855 (295,305 ) (110,276 ) (5,545,142 ) (Charged) / credited to the profit for the year — 15,979 (655,076 ) 49,035 33,443 18,661 (40,267 ) (578,225 ) Balance on December 31, 2018 (1,135,036 ) (3,725,546 ) (664,841 ) (228,055 ) 57,298 (276,644 ) (150,543 ) (6,123,367 ) Adjustment in the adoption of IFRS 16 (Note 3.3) — — — 41,710 — — — 41,710 Balance on January 1, 2019 (1,135,036 ) (3,725,546 ) (664,841 ) (186,345 ) 57,298 (276,644 ) (150,543 ) (6,081,657 ) (Charged) / credited to the profit for the year — 62,461 (258,831 ) 149,999 117,299 28,584 (175,814 ) (76,302 ) Discontinued operation — — — — — — 27,493 27,493 Balance on December 31, 2019 (1,135,036 ) (3,663,085 ) (923,672 ) (36,346 ) 174,597 (248,060 ) (298,864 ) (6,130,466 ) Total of deferred taxes recorded (2,275,998 )

Provision for legal proceedin_2

Provision for legal proceedings and judicial deposits (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Contingent Liabilities	Provision for legal Judicial deposit December 31, 2019 December 31, 2018 December 31, 2019 December 31, 2018 Tax 589,180 534,131 476,706 460,484 Civil, environmental and regulatory 332,527 362,725 220,933 199,526 Labor 432,464 466,312 245,818 218,797 1,354,171 1,363,168 943,457 878,807
Summary Changes in Provision for Legal Procedings	Changes in provision for legal proceedings: Tax Civil, Labor Total At January 1, 2018 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 Provisions 34,962 39,323 83,500 157,785 Settlement / Write-offs (28,261 ) (117,449 ) (149,031 ) (294,741 ) Interest and exchange variation 48,348 47,928 31,683 127,959 At December 31, 2019 589,180 332,527 432,464 1,354,171 (i) Includes interest reversal.
Summary of Principal Tax Proceedings for Which Risk of Loss is Probable	• Tax: December 31, 2019 December 31, 2018 Compensation with FINSOCIAL (i) 293,291 286,929 State VAT - ICMS credit (ii) 97,534 72,941 INSS - Social security (ii) 95,979 80,134 IPI - Excise tax credit - NT (iv) 53,693 28,931 PIS and COFINS 2,889 171 Federal income taxes 1,707 1,589 Other 44,087 63,436 589,180 534,131 (i) The Brazilian federal tax authorities denied applications filed by CLE to set off credits derived from undue payments of FINSOCIAL, a social tax levy, against other federal tax debts. Based on a favorable judicial decision, Mobil acquired the right to set off credits of FINSOCIAL against certain COFINS liabilities. However, a subsequent favorable judicial decision granted CLE immunity against the enforcement of such COFINS-related debts. Therefore, previous set-off applications were canceled, because COFINS liabilities ceased to exist, and CLE sought to use the relevant tax credits to set off other federal tax debts. However, the Brazilian federal tax authorities refused to ratify the set-offs, claiming that the COFINS immunity applied only to the fiscal year during which the lawsuit was filed (i.e., in 1992). No judicial deposits were made for these proceedings. The provision for these proceedings was R$293,291 as of December 31, 2019 and R$286,929 as of December 31, 2018. The risk of loss is classified as probable. No judicial deposits were made. (ii) The Company provisioned amounts relating to tax assessments issued against us by the tax authorities related to several types of ICMS credits, including: (a) an assessment notice related to ICMS payments for raw material purchases which are considered for “use and consumption” and therefore, according to the tax authorities, are not eligible for compensation; (b) an assessment, as sole obligor, for allegedly disregarding withholding obligations of ICMS taxes in relation to a tolling agreement, arising from an agricultural partnership between the Company’s sugarcane plants and Central Paulista Ltda. Açúcar e Álcool.; (c) an assessment notice related to ICMS payments related to the exportation of crystallized sugar not considered under tributary immunity; (d) assessment notice related to the ICMS under tributary substitution regime; and (e) ICMS assessment notice related to interstate operations taxed as internal transactions and, therefore, subject to a higher rate. No judicial deposits have been made in connection with these proceedings. These provisions amounted to R$97,534 as of December 31, 2019 and R$72,941 as of December 31, 2018. (iii) The amounts that have been provisioned are mainly related to social security contributions levied on company’s gross invoiced amounts, pursuant to Article 22-A (iv) During the year ended December 31, 2019, the Company, through its subsidiary Cosan, recorded provision for lawsuits IPI Seletividade, related to period from November 1992 to December 1995, judged by the Brazilian Federal Supreme Court (“STF”), using the General Repercussion method (RE n º 592,145, item 080), in the amount of R$53,109, with unfavorable scenario for the Company.
Summary of Principal Proceedings for Which Deem Risk of Loss as Possible	b) Possible losses The December 31, 2019 December 31, 2018 Civil 3,493,260 3,258,113 Labor 968,426 990,913 Tax 11,382,113 11,485,863 Regulatory 860,025 699,301 Environmental 679,621 460,911 17,383,445 16,895,101 • Tax: December 31, 2019 December 31, 2018 Federal income taxes (ii) 3,619,834 3,372,743 ICMS - State VAT (i) 2,869,089 2,684,248 PIS and COFINS - Revenue taxes (iii) 1,529,885 1,408,519 IRRF - Withholding tax (iv) 1,030,981 982,134 Penalties related to tax positions (v) 483,577 449,039 IPI - Excise tax credit - NT (vi) 451,781 490,500 MP 470 - Tax installments (vii) 304,961 297,902 INSS - Social security and other (viii) 226,857 260,712 Compensation with IPI - IN 67/98 (ix) 181,655 134,642 Goodwill Rumo (x) 83,734 529,788 Stock option (xi) 70,072 67,991 Financial transactions tax on loan (xii) 53,765 52,585 Foreign financial operation (xiii) 28,701 290,220 Other (xiv) 447,221 464,840 11,382,113 11,485,863 (i) The Company, and its controlled companies, received assessment notices based on the following: • Tax benefits that arose from the deduction of goodwill amortization. • 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. • The subsidiary Comgás was known of the no recognition of the offsetting procedures made in 2015, using income taxes credits (IRPJ). • Isolated fine of 50%, resulting from non-homologation • Tax assessments that require IRPJ and 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. (i) 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; (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 with accessory obligations, in connection with the agricultural and tolling partnership; • 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 revoked; • 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 fiscal war between the states, tax substitution method and tax credits arising from the transfer of excess credits to its centralizing unit; • The subsidiary CLE has been discussing the “FEEF” (deposit of 10% of ICMS tax exempted by the use of tax benefits) on the industrialization and commercialization of lube oils, considering that the constitutional immunity provided for in art. 155, § 2, X, “b” of CF / 88 cannot be considered as a tax benefit under Law No. 7,248/2016, regulated by State Decree No. 45,810/2016. Judicial deposits made monthly for the supposed due amounts. • The State Tax Administration assessed the rail concessions for non-taxation of ICMS on invoices for the provision of rail freight services for export. There is a favorable position for taxpayers in the higher courts. • Levies of ICMS Mato Grosso State relative of notices (TADs) to require tax and fine of 50% of the value of operations, based on understanding that export operations done with the electronic documents of transportations (DACTEs) was canceled configuring it as improper according articles 35-A and 35-B State Law nº 7,098/98. (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 assessments to require PIS and COFINS relative to Rumo Malha Norte, Rumo Malha Sul and Rumo Malha Oeste concerning administrative disallowance for non-cumulative system relative to: a) credits issued untimly unattended of previous rectification of tax return; b) credits of expenses of mutual traffic contracts; c) non-comproved credits of expenses with services have classified as input material; d) company employees transportation expenses credits; e) electricity expenses credits; f) non-comproved equipment rental agreement and rental expenses credits; g) expenses in acquisition of machines, equipments and incorporated into company permanent assets credits. (iv) The subsidiary CLE discusses on judicial lebelthe withholding income tax on an alleged capital gain arising from the acquisition of assets of foreign companies. 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) 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. (vi) Tax claims filed by the Brazilian federal government regarding the tax on industrialized products ( imposto sobre produtos industrializados (vii) Brazilian federal tax authorities have partially rejected the Company’s application for payment of federal tax debts with carryforward losses, pursuant to the payment plan provided for by provisional measure No. 470/2009. The Brazilian federal tax authorities’ notice in this respect stated that Company’s carryforward losses are not sufficient to offset the relevant debts. (viii) 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 National Rural Apprenticeship Service (Serviço Nacional de Aprendizagem Rural (ix) Offsetting of IPI tax related to for sales of refined sugar according SRF Normative Instruction nº 67/98, which authorized the refunding of the tax paid from January 14, 1992 to November 16, 1997. (x) Tax assessment issued by the Brazilian Tax Authority in 2011, 2013 and 2019 against Rumo S.A. concerning: (a) amortization expense disallowance based on future profitability, as well as financial expenses; and (b) non-taxation of supposed capital gain on disposal of equity interest in a Company of the same group; (c) supposed capital gain on disposal of equity interest in a Company of the same group in 2019. Contingency adjusted due to the partial success of administrative proceeding. (xi) Tax assessments issued against the Rumo S.A 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. (xii) The Federal Tax Authority intends to make the incidence of financial transaction tax ( imposto sobre operações financeiras (xiii) 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 of financial income resulting from these contracts by PIS and COFINS, (d) improper offsetting from corporate income tax and the social contribution calculation basis by using PIS and COFINS credits. Contingency adjusted due to the partial success of administrative proceeding. (xiv) Rumo Malha Sul submitted various compensation declarations (“DCOMP”) through the PER/DCOMP electronic system with respect to credit premiums, using credit acquired from a third party (Fibra S.A. Indústria e Comércio and others). The DCOMP deemed these not to have been declared as they related to third parties’ credit and credit premiums, and imposed a 75% fine, according to article 18, para. 4, of Federal Law no. 10,833/2003.

Shareholders' equity (Tables)

Shareholders' equity (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Share Capital	At December 31, 2019, Cosan Limited’s share capital is composed of the following: Shareholders Class A common shares % Class B common shares % Total Number of Shares % Controlling group 19,514,418 13.73% 96,332,044 100.00% 115,846,462 48.58% Renaissance Technologies LLC 8,786,694 6.18% — — 8,786,694 3.68% M&G Investment Management Limited 622,555 0.44% — — 622,555 0.26% Eastspring Investments (Singapore) Limited 1,916,859 1.35% — — 1,916,859 0.80% Other 94,636,733 66.59% — — 94,636,733 39.69% Total shares outstanding 125,477,259 88.29% 96,332,044 100.00% 221,809,303 93.02% Treasury shares 16,638,275 11.71% — — 16,638,275 6.98% Total 142,115,534 100.00% 96,332,044 100.00% 238,447,578 100.00%
Summary of Other Comprehensive (Loss) Income	d) Other comprehensive (loss) income December 31, Comprehensive December 31, Loss on cash flow hedge in joint ventures (533,917 ) (256,486 ) (790,403 ) Foreign currency translation effects 21,493 27,788 49,281 Actuarial loss on defined benefit plan (99,246 ) (81,712 ) (180,958 ) Financial instruments with subsidiaries 15,000 — 15,000 Change in fair values of financial assets 1,085 192 1,277 Total (595,585 ) (310,218 ) (905,803 ) Attributable to: Owners of the Company (587,173 ) (218,298 ) (805,471 ) Non-controlling (8,412 ) (91,920 ) (100,332 ) December 31, Comprehensive December 31, Foreign currency translation effects (372,343 ) (161,574 ) (533,917 ) Gain on cash flow hedge in joint ventures 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 )

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2019
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 December 31, 2019 December 31, 2018 (Restated) December 31, 2017 (Restated) Profit attributable from to ordinary equity holders for basic earnings—basic 1,316,341 975,448 551,021 Profit attributable from to ordinary equity holders for basic earnings—continued operation—basic 1,305,320 1,003,678 591,220 Effect of dilution: Dilutive effect of subsidiary’s stock option plan (5,714 ) (2,882 ) (1,352 ) Profit attributable to ordinary equity holders adjusted for the effect of dilution 1,310,627 972,566 549,669 Profit attributable to ordinary equity holders adjusted for the effect of dilution—continued operation 1,299,606 1,000,796 589,868 Weighted-average number of shares outstanding ( in thousands of shares ) Basic 227,560 244,065 262,999 Dilutive effect of stock option plan 8,530 10,061 5,553 Diluted 236,090 254,126 268,552 Earnings per share Earnings per share—basic R$ 5.7850 R$ 3.9970 R$ 2.0950 Earnings per share—diluted R$ 5.5510 R$ 4.1120 R$ 2.0470 Earnings per share—continued operation Earnings per share—basic R$ 5.7360 R$ 3.8270 R$ 2.2480 Earnings per share—diluted R$ 5.5050 R$ 3.9500 R$ 2.1960

Net sales (Tables)

Net sales (Tables)	12 Months Ended
	Dec. 31, 2019
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, December 31, (Restated) December 31, (Restated) Gross revenue from sales of products and services 23,703,245 19,609,252 15,831,058 Construction revenue 813,341 415,753 351,193 Indirect taxes and deductions (3,905,177 ) (3,190,237 ) (2,603,230 ) Net sales 20,611,409 16,834,768 13,579,021
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, December 31, (Restated) December 31, (Restated) At a point in time Gas distribution 8,636,221 6,363,617 5,118,087 Lubricants and basic oil 3,916,504 3,414,536 2,097,450 Other 64,682 60,641 68,576 12,617,407 9,838,794 7,284,113 Over time Transportation 6,548,109 5,715,450 4,993,849 Port elevation 351,563 303,800 330,800 Construction revenue 813,341 415,753 351,193 Other services 317,960 601,098 653,771 8,030,973 7,036,101 6,329,613 Elimination (36,971 ) (40,127 ) (34,705 ) Total of net sales 20,611,409 16,834,768 13,579,021

Costs and expenses by nature (T

Costs and expenses by nature (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Expenses by Nature/Purpose	The costs and expenses are presented in the statement of profit and loss by function. The reconciliation of income by nature/purpose is as follows: December 31, December 31, (Restated) December 31, (Restated) Raw materials (i) (8,820,166 ) (7,240,508 ) (4,755,506 ) Depreciation and amortization (2,247,330 ) (2,051,824 ) (1,928,423 ) Salaries and wages (2,244,252 ) (1,998,898 ) (1,973,951 ) Transportation expenses (1,867,196 ) (1,695,600 ) (1,533,050 ) Construction cost (813,341 ) (415,753 ) (351,193 ) Leases expenses (48,182 ) (14,157 ) (15,234 ) Selling expenses (26,168 ) (30,139 ) (82,941 ) Leases and concessions expenses — (212,081 ) (193,252 ) Other (452,526 ) (444,119 ) (382,927 ) (16,519,161 ) (14,103,079 ) (11,216,477 ) Cost of sales (14,160,233 ) (12,108,305 ) (9,224,314 ) Selling expenses (1,122,866 ) (1,019,234 ) (1,068,451 ) General and administrative expenses (1,236,062 ) (975,540 ) (923,712 ) (16,519,161 ) (14,103,079 ) (11,216,477 ) (i) The increase in raw material costs during the year ended December 31, 2019, refers to the increase in unit gas cost of Comgás segment operations added to the increase in Moove segment operations, production and distribution of lubricants, represented by the businesses of Cosan SRL, TTA, Lubrigrupoll and Moove Corp.

Other income (expenses), net (T

Other income (expenses), net (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Details of Other Expense Income Net	December 31, December 31, (Restated) December 31, (Restated) Sales of credit rights (i) 410,000 — 1,039,966 Tax extemporary credits (ii) 165,398 199,027 — Gain on price cause indemnity 50,284 — — Revenue from sale of scrap 45,566 45,952 41,040 Indemnity (iii) — 726,000 — Insurance reimbursement scrap — 5,345 22,804 Impairment — (72,448 ) — Loss on disposal of non-current (35,274 ) (956 ) (32,294 ) Depreciation of rights-of-use (iv) (40,545 ) — — Net effect of legal proceedings, recoverable and tax installments (105,153 ) (115,383 ) (172,659 ) Other (85,590 ) (40,255 ) (9,082 ) 404,686 747,282 889,775 (i) On September 19, 2019, Cosan S.A. entered into a definitive agreement with Jus Capital Gestão de Recursos Ltda. for the purchase and sale of credit rights arising from severance claims filed against the Brazilian federal government, which was required to pay compensation for material damages resulting from the fixing of sugar and alcohol prices below their cost of production. The total amount involved amounts to R$410,000 plus additional payments applicable to 95% of the difference between the net amount received in connection with Brazilian federal government credit rights for assignment, net of return of assignees on a basis of R$410,000, resulting from (i) indemnity claims, applied to the condemnation of the Brazilian federal government due to the fixing of prices of sugar and alcohol below their cost of production; and (ii) additional payments related to the assignment of credit rights executed on December 21, 2017 and the application of 95% of the net difference received by the Brazilian federal government credit rights for assignment, net of return of assignees. (ii) Gain on the exclude ICMS from PIS and COFINS tax basis (Note 6). (iii) In 2018, Comgás and the supplier Petrobras settled judicial dispute that were not related to the cost of gas. As a result was recognized an indemnification in the net amount of R$ 726,000 (Note 5.7). (iv) Depreciation cost of the Malha Central grant.

Finance results (Tables)

Finance results (Tables)	12 Months Ended
	Dec. 31, 2019
Investments accounted for using equity method [abstract]
Summary of Finance Income and Costs	Details of finance income and costs are as follows: December 31, December 31, (Restated) December 31, (Restated) Cost of gross debt Interest on debt (1,626,911 ) (1,595,140 ) (1,774,523 ) Monetary and exchange rate variation (438,430 ) (1,488,293 ) (198,716 ) Derivatives and fair value measurement 764,816 1,530,494 (34,073 ) Amortization of borrowing costs (56,397 ) (54,007 ) (38,594 ) Finance and warranties on debt (65,207 ) (107,692 ) (157,033 ) (1,422,129 ) (1,714,638 ) (2,202,939 ) Income from financial investment and exchange rate in cash and cash equivalents 407,701 437,583 578,590 Cost of debt, net (1,014,428 ) (1,277,055 ) (1,624,349 ) Other charges and monetary variations Interest on other receivables (i) 435,498 460,886 168,780 Interest on other liabilities (302,620 ) (87,499 ) — Monetary variation on leases and concessions agreements (190,272 ) (186,259 ) (244,198 ) Monetary variation on leases (368,968 ) (105,085 ) (131,185 ) Advances on real state credits — (5,091 ) (20,171 ) Interest on shareholders’ equity (18,726 ) (13,011 ) (16,883 ) Interest on contingencies and contracts (222,617 ) (227,825 ) (511,081 ) Bank charges and other (196,230 ) (94,505 ) (351,627 ) Exchange variation (89,260 ) (62,978 ) (2,638 ) (953,195 ) (321,367 ) (1,109,003 ) Finance results, net (1,967,623 ) (1,598,422 ) (2,733,352 ) Reconciliation Finance expense (3,690,578 ) (2,836,763 ) (3,687,335 ) Finance income 974,604 1,032,158 870,750 Foreign exchange, net (526,946 ) (1,552,366 ) (199,471 ) Derivatives 1,275,297 1,758,549 282,704 Finance results, net (1,967,623 ) (1,598,422 ) (2,733,352 ) (i) The main impact on this balance refers to the recognition of financial interest of tax extemporary credits (Note 6).

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 and December 31, 2018, the Company had the following net exposure to the exchange rate variations on assets and liabilities denominated in U.S. dollar (U.S.$) and Euro (EUR): December 31, 2019 December 31, 2018 Cash and cash equivalents 901,718 1,285,156 Trade receivables 22,771 51,734 Trade payables (86,732 ) (245,885 ) Loans, borrowings and debentures (16,245,131 ) (13,480,808 ) Leases (65,348 ) — Contingent consideration (184,370 ) (64,969 ) Derivative financial instruments (notional) 13,621,791 11,064,567 Foreign exchange exposure, net (2,035,301 ) (1,390,205 )
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, 2019 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% ( ) ( ) Cash and cash equivalents Currency fluctuation (3,292 ) 118,226 236,452 (118,226 ) (236,452 ) Trade receivables Currency fluctuation (159 ) 5,648 11,297 (5,648 ) (11,297 ) Trade payables Currency fluctuation 599 (21,533 ) (43,068 ) 21,533 43,068 Exchange rate derivatives Currency fluctuation (98,904 ) 3,501,571 7,003,143 (3,501,571 ) (7,003,143 ) Loans, borrowings and debentures Currency fluctuation 85,159 (3,046,322 ) (6,092,643 ) 3,046,322 6,092,643 Leases Currency fluctuation 452 (16,224 ) (32,448 ) 16,224 32,448 Contingent consideration payable Currency fluctuation 1,276 (45,773 ) (91,547 ) 45,773 91,547 Impacts on profit or loss (14,869 ) 495,593 991,186 (495,593 ) (991,186 )
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.$) and (R$/Euro) Scenario December 31, 2019 Probable 25% 50% ( ) ( ) U.S.$ 4.0307 4.0028 5.0035 6.0043 3.0021 2.0014 Euro 4.5305 4.4832 5.6040 6.7248 3.3624 2.2416
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 Variation scenario Exposure interest rate Probable 25% 50% ( ) ( ) Cash and cash equivalents 341,188 63,239 121,286 (54,722 ) (114,033 ) Marketable securities 137,082 34,271 68,541 (34,271 ) (68,541 ) Consideration asset (930 ) 33,426 66,853 (33,426 ) (66,853 ) Restricted cash 6,508 1,627 3,254 (1,627 ) (3,254 ) Leases (486,172 ) (2,636 ) (5,272 ) 2,636 5,272 Derivative financial instruments — (1,110,374 ) (2,015,409 ) 1,138,647 2,181,199 Loans, borrowings and debentures (1,704,255 ) 249,622 534,480 (249,622 ) (534,480 ) Other financial liabilities (167,605 ) (41,901 ) (83,803 ) 41,901 83,803 Impacts on profit or loss (1,874,184 ) (772,726 ) (1,310,070 ) 809,516 1,483,113
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 4.40% 5.50% 6.60% 3.30% 2.20% CDI 4.40% 5.50% 6.60% 3.30% 2.20% TJLP462 (TJLP + 1% p.a.) 5.90% 7.13% 8.35% 4.68% 3.45% TJLP 4.90% 6.13% 7.35% 3.68% 2.45% IGPM 4.10% 5.12% 6.15% 3.07% 2.05% IPCA 3.60% 4.50% 5.40% 2.70% 1.80% Fed Funds 1.40% 1.75% 2.10% 1.05% 0.70% Libor 1.89% 2.36% 2.83% 1.41% 0.94%
Summary of Credit Risk	The exposure to credit risk was as follows: December 31, December 31, Cash and cash equivalents 8,472,274 3,621,798 Marketable securities 3,115,503 4,202,835 Trade receivables 1,814,394 1,588,192 Derivative financial instruments 3,824,410 2,548,857 Receivables from related parties 173,341 135,070 Dividends receivable 23,252 27,320 Restricted cash 147,910 115,124 17,571,084 12,239,196
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 11,538,846 8,911,418 AA 4,021,251 1,577,196 15,560,097 10,488,614
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, 2019 December 31, Up to 1 year 1—2 years 3—5 years More than 5 Total Total Loans, borrowings and debentures (4,151,847 ) (3,313,175 ) (17,635,460 ) (17,954,344 ) (43,054,826 ) (38,442,908 ) Trade payables (2,190,264 ) — — — (2,190,264 ) (1,923,920 ) Other financial liabilities (543,879 ) — — — (543,879 ) (455,702 ) Tax installments—REFIS (8,743 ) (5,774 ) (12,185 ) (180,714 ) (207,416 ) (232,358 ) Leases (741,732 ) (691,696 ) (2,072,211 ) (8,161,320 ) (11,666,959 ) (837,662 ) Derivative financial instruments 400,781 191,234 1,725,708 2,079,274 4,396,997 3,453,882 Payables to related parties (392,458 ) — — — (392,458 ) (355,971 ) Dividends payable (214,104 ) — — — (214,104 ) (187,415 ) (7,842,246 ) (3,819,411 ) (17,994,148 ) (24,217,104 ) (53,872,909 ) (38,982,054 )

Post-employment benefits (Table

Post-employment benefits (Tables)	12 Months Ended
	Dec. 31, 2019
Text block [abstract]
Summary of Post-employment Benefits	December 31, 2019 December 31, 2018 Defined contribution Futura II 361 252 Defined benefit Futura 74,093 75,298 Comgás 630,549 504,320 704,642 579,618 Total 705,003 579,870
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, December 31, Actuarial obligation at beginning of the year 1,012,792 905,874 Current service cost 480 584 Interest expense 91,849 83,476 Actuarial loss arising from financial assumptions 211,030 25,583 Actuarial (gain) loss arising from experience adjustment (1,216 ) 58,550 Actuarial gains and losses arising from adjustments to demographic assumptions — (447 ) Benefits payment (65,305 ) (60,828 ) Actuarial obligation at the end of the year 1,249,630 1,012,792 Fair value of plan assets at the beginning of the year (433,174 ) (420,616 ) Interest income (39,299 ) (38,648 ) Earnings on assets greater than discount rate (105,417 ) (3,792 ) Contributions paid (32,403 ) (30,946 ) Benefit payments 65,305 60,828 Fair value of plan assets at the end of the year (544,988 ) (433,174 ) Superplus for the year 704,642 579,618 Net defined benefit liability 704,642 579,618
Summary of Expense Recognized in Profit or Loss	Total expense recognized in profit or loss is as follow: December 31, December 31, Current service cost (480 ) (717 ) Interest expense (45,601 ) (48,404 ) (46,081 ) (49,121 )
Summary of Amount Recognised as Accumulated Other Comprehensive Income	Total amount recognized as accumulated other comprehensive income: December 31, December 31, Accumulated at the beginning of the year 170,702 226,129 Actuarial loss arising from financial assumptions (211,030 ) (25,583 ) Actuarial gain (loss) arising from experience adjustment 1,216 (33,636 ) Earnings on assets greater than discount rate 105,417 3,792 Accumulated at the end of the year 66,305 170,702
Summary of Plan Assets	The plan assets are comprised of the following: December 31, 2019 December 31, 2018 Amount % Amount % Fixed income bonds 540,804 99.80 419,182 96.77 Variable-income securities — — 10,959 2.53 Other 84 0.20 3,032 0.70 540,888 100.00 433,173 100.00
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, 8 Discount rate 7.28 % 9.50 % 7.43 % 9.30 % Inflation rate 3.70 % 4.20 % 3.70 % 4.00 % Future salary increases N/A N/A 6.81 % 7.12 % Increase in pension plans 3.70 % 4.20 % 6.81 % 7.12 %
Summary of Changes in Discount Rate	Change in the discount rate for the statement of financial position date in one of the relevant actual assumptions, while maintaining other assumptions, would have affected the defined benefit obligation as shown below: Discount rate Increase (0.5%) Decrease (-0.5%) Futura (34,743 ) 31,597 Comgás (42,545 ) 48,426

Share-based payment (Tables)

Share-based payment (Tables)	12 Months Ended
	Dec. 31, 2019
Statement [LineItems]
Summary of stock option activity	Type of award / Grant date Company Expected Granted Exercised / Replaced Stock option programs: August 18, 2011 (A) Cosan S.A. 1 to 7 4,825,000 (4,825,000 ) — August 18, 2011 (B) Cosan S.A. 1 to 12 5,000,000 (2,500,000 ) (2,500,000 ) December 12, 2012 (C) Cosan S.A. 1 to 7 700,000 (560,000 ) (140,000 ) April 24, 2013 Cosan S.A. 5 to 7 970,000 (120,000 ) (850,000 ) April 25, 2014 Cosan S.A. 5 to 7 960,000 (80,000 ) (880,000 ) August 31, 2015 Cosan S.A. 5 to 7 759,000 (100,000 ) (659,000 ) 13,214,000 (8,185,000 ) (5,029,000 )
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, 2019 and 2018 principal assumptions used in applying the Black-Scholes model were as follows: Stock grant programs Cosan S.A. Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Weighted average fair value at grant date 50.88 36.06 78.58 36.37 22.17 13.94 Weighted average of key assumptions Share price at grant date 50.88 38.61 78.58 54.25 22.17 13.94 Risk-free interest rate 6.82 % 15.00 % 6.82 % 10.56 % 6.28 % 10.93 % Dividend yield — 2.86 % — 7.19 % — — Volatility factor 36.50 % 33.70 % 32.80 % 32.38 % 27.46 % 31.91 %
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 At December 31, 2018 (i) 6,121,500 5,695,601 11,817,101 Granted — 957,866 957,866 Vested (18,261 ) (945,169 ) (963,430 ) Transferred (2,584,459 ) 2,584,459 — Cancelled (3,518,780 ) (790,891 ) (4,309,671 ) At December 31, 2019 — 7,501,866 7,501,866 (i) Weighted-average exercise price was 33.77.
Summary of Share-based Compensation Expense	Share-based compensation expense included in the statement of profit and loss for the year ended December 31, 2019 and 2018 was as follows: Stock Stock Total December 31, 2017 5,972 59,967 65,939 December 31, 2018 5,826 52,580 58,406 December 31, 2019 (i) 1,627 94,585 96,212 (i) There is incremental recognition in profit for the year.
Cosan S.A. Industria e Comercio [member] | Equity-settled plans [member]
Statement [LineItems]
Summary of Share-based Payment Arrangements	Type of award / Grant date Company Expected Granted Exercised / Available Stock grant programs April 27, 2017 Cosan S.A. 5 274,000 (76,990 ) 197,100 July 31, 2017 Cosan S.A. 5 298,107 (78,948 ) 219,159 July 31, 2018 Cosan S.A. 5 210,602 — 210,602 July 31, 2019 Cosan S.A. 5 31,031 — 31,031 813,740 (155,938 ) 657,892 April 20, 2017 Comgás 5 61,300 (4,725 ) 56,575 August 12, 2017 Comgás 5 97,780 (6,000 ) 91,780 August 1, 2018 Comgás 5 96,787 — 96,787 July 31, 2019 Comgás 5 83,683 — 83,683 339,550 (10,725 ) 328,825 October 1, 2015 Rumo S.A. 5 1,485,900 (214,000 ) 1,271,900 January 2, 2017 Rumo S.A. 5 1,476,000 (185,700 ) 1,290,300 September 1, 2017 Rumo S.A. 5 870,900 (120,200 ) 750,700 August 1, 2018 Rumo S.A. 5 1,149,544 (75,821 ) 1,073,723 August 15, 2019 Rumo S.A. 5 843,152 (1,589 ) 841,563 5,825,496 (597,310 ) 5,228,186 August 18, 2017 (i) Cosan Limited 5 3,530,163 (3,530,163 ) — Stock grant - Modification August 18, 2011 (B) (ii) Cosan S.A. 1 to 12 1,501,626 (1,050,752 ) 450,874 December 12, 2012 (C) Cosan S.A. 1 to 7 24,647 (24,647 ) — April 24, 2013 Cosan S.A. 5 to 7 122,123 (107,223 ) 14,900 April 25, 2014 Cosan S.A. 5 to 7 283,808 (251,552 ) 32,256 August 31, 2015 Cosan S.A. 5 to 7 463,906 (157,242 ) 306,664 2,396,110 (1,591,416 ) 804,694 August 18, 2011 (B) Cosan Logística 1 to 12 162,464 (79,448 ) 83,016 December 12, 2012 (C) Cosan Logística 1 to 7 277 (277 ) — April 24, 2013 Cosan Logística 5 to 7 1,926 (1,059 ) 867 April 25, 2014 Cosan Logística 5 to 7 23,682 (12,966 ) 10,716 188,349 (93,750 ) 94,599 Cash-settled transactions September 21, 2017 Cosan Limited 5 255,000 — 255,000 July 31, 2019 Moove 5 132,670 — 132,670 Total 13,481,078 (5,979,302 ) 7,501,866 (i) There were 650,000 shares were granted to new members in the year ended December 31, 2019. In addition, 1,606,531 shares were exercised, of which 1,476,531 to members already participating in the plan and 130,000 to the member of said shares granted in the period. (ii) There was a settlement of 661,620 cash shares in the amount of R$45,777 and delivery of 243,660 shares with impact on shareholders’ equity in the amount of R$14,320.

Discontinued operation (Tables)

Discontinued operation (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Statement Of Income Of Discontinued Operations [Abstract]
Summary of statement of income of discontinued operation	December 31, Discontinued December 31, December 31, Discontinued December 31, Gross profit 4,724,016 2,447 4,726,463 4,350,253 4,454 4,354,707 Selling, general and administrative expenses (2,005,319 ) 10,545 (1,994,774 ) (2,003,953 ) 11,790 (1,992,163 ) Other income (expenses), net 738,151 9,131 747,282 877,599 12,176 889,775 Profit before equity in earnings of investees, finance results and taxes 3,456,848 22,123 3,478,971 3,223,899 28,420 3,252,319 Interest in earnings of associates 51,473 (6,407 ) 45,066 17,162 (6,368 ) 10,794 Interest in earnings of joint ventures 946,282 — 946,282 985,090 — 985,090 Equity in earnings of investees 997,755 (6,407 ) 991,348 1,002,252 (6,368 ) 995,884 Finance results, net (1,610,936 ) 12,514 (1,598,422 ) (2,751,499 ) 18,147 (2,733,352 ) Profit before taxes 2,843,667 28,230 2,871,897 1,474,652 40,199 1,514,851 Income taxes (760,487 ) — (760,487 ) (428,355 ) — (428,355 ) Profit from continuing operations 2,083,180 28,230 2,111,410 1,046,297 40,199 1,086,496 Loss from discontinued operation, net of tax — (28,230 ) (28,230 ) — (40,199 ) (40,199 ) Profit for the year 2,083,180 — 2,083,180 1,046,297 — 1,046,297 Profit attributable to: Owners of the Company 975,448 — 975,448 551,021 — 551,021 Non-controlling 1,107,732 — 1,107,732 495,276 — 495,276 2,083,180 — 2,083,180 1,046,297 — 1,046,297
Summary of cash flow statement of discontinued operation	December 31, Discontinued December 31, December 31, Discontinued December 31, Cash from operating activities Profit before taxes 2,843,667 28,230 2,871,897 1,474,652 40,199 1,514,851 Adjustments for: Depreciation and amortization 2,061,344 (9,520 ) 2,051,824 1,938,393 (9,970 ) 1,928,423 Interest in earnings of associates and joint ventures (997,755 ) 6,407 (991,348 ) (1,002,252 ) 6,368 (995,884 ) Indexation charges, interest and exchange, net 1,819,710 (12,673 ) 1,807,037 2,861,772 (16,372 ) 2,845,400 Provisions for employee benefits 184,859 (631 ) 184,228 166,298 (2,193 ) 164,105 Other (686,644 ) 2,089 (684,555 ) (583,889 ) 126 (583,763 ) 5,225,181 13,902 5,239,083 4,854,974 18,158 4,873,132 Changes in: Trade receivables (172,743 ) 25,833 (146,910 ) (252,079 ) (338 ) (252,417 ) Inventories (8,784 ) (3,175 ) (11,959 ) (40,224 ) (440 ) (40,664 ) Current tax, net (639,112 ) 3,234 (635,878 ) (338,192 ) 112,223 (225,969 ) Related parties, net (54,871 ) (2,497 ) (57,368 ) (1,215 ) (493 ) (1,708 ) Trade payables 381,849 (10,795 ) 371,054 174,248 1,736 175,984 Employee benefits (160,740 ) 2,289 (158,451 ) (121,540 ) 1,822 (119,718 ) Discontinued operation — (22,585 ) (22,585 ) — (23,790 ) (23,790 ) Other assets and liabilities, net 807,148 (6,206 ) 800,942 (187,871 ) (108,878 ) (296,749 ) 152,747 (13,902 ) 138,845 (766,873 ) (18,158 ) (785,031 ) Net cash generated by operating activities 5,377,928 — 5,377,928 4,088,101 — 4,088,101 Sales (purchases) marketable securities (148,306 ) (945 ) (149,251 ) (2,331,232 ) 2,189 (2,329,043 ) Acquisition of property, plant and equipment, intangible assets, right-of-use assets and contract assets (2,628,241 ) 87 (2,628,154 ) (2,457,458 ) 392 (2,457,066 ) Net cash from sale of discontinued operations — 858 858 — (3,270 ) (3,270 ) Other 1,277,778 — 1,277,778 1,211,328 689 1,212,017 Net cash used in investing activities — — — — — — Loans, borrowings and debentures raised 3,739,239 (53,949 ) 3,685,290 6,248,712 (143,380 ) 6,105,332 Repayment of principal on loans, borrowings and debentures (5,320,865 ) 19,444 (5,301,421 ) (3,839,633 ) 137,672 (3,701,961 ) Payment of interest on loans, borrowings and debentures (1,465,653 ) 10,941 (1,454,712 ) (1,602,034 ) 10,485 (1,591,549 ) Derivative financial instruments, net 287,286 (439 ) 286,847 (274,701 ) 2,105 (272,596 ) Discontinued operation — 24,003 24,003 — 32,161 32,161 Other (2,346,416 ) — (2,346,416 ) (1,098,092 ) (39,043 ) (1,137,135 ) Cash flow from financing activities (5,106,409 ) — (5,106,409 ) (565,748 ) — (565,748 ) Increase (decrease) in cash and cash equivalents (1,227,250 ) — (1,227,250 ) (55,009 ) — (55,009 ) Cash and cash equivalents at beginning of year 4,555,177 — 4,555,177 4,499,588 — 4,499,588 Effect of exchange rate fluctuations on cash held 293,870 — 293,870 110,598 — 110,598 Cash and cash equivalents at end of year 3,621,797 — 3,621,797 4,555,177 — 4,555,177

Operations - Additional Informa

Operations - Additional Information (Detail) R$ in Thousands

Mar. 31, 2021BRL (R$)

Mar. 31, 2020BRL (R$)

Nov. 01, 2019BRL (R$)

Aug. 06, 2019

Jun. 11, 2019BRL (R$)

Mar. 28, 2019BRL (R$)

Dec. 21, 2018BRL (R$)

Dec. 20, 2018BRL (R$)

Dec. 21, 2017BRL (R$)

Dec. 12, 2017BRL (R$)shares

Oct. 16, 2017

Feb. 23, 2017BRL (R$)shares

Jun. 30, 2018BRL (R$)

May 31, 2018BRL (R$)

Dec. 31, 2019BRL (R$)

Dec. 31, 2018BRL (R$)

Dec. 06, 2019BRL (R$)

Apr. 24, 2018BRL (R$)

Disclosure of background and operations [Line Items]

Cash received on sale of credit rights

R$ 1340000

R$ 410000

R$ 1340000

[1]

Contingent consideration

134,637

Capital

5,401,865

6,614,403

Capital Reduction

R$ 1500000

Contractual Term

30 years

Bid Amount Adjusted with Contratual Parameters

R$ 2904778

Bid Amount

R$ 2719530

Share capital

5,328

R$ 5328

Railroad Network [Member]

Disclosure of background and operations [Line Items]

Payments For Auction

R$ 145239

Percentage Of Cash Payment In Auction

5.00%

Before Reduction Of Equity [Member]

Disclosure of background and operations [Line Items]

Capital

2,036,315

After Reduction Of Equity [Member]

Disclosure of background and operations [Line Items]

Capital

R$ 536315

Rede Integrada de Lojas de Convenências e Proximidade S.A [Member]

Disclosure of background and operations [Line Items]

Investment in Joint Venture

R$ 1122000

Gain Loss From Formation of Joint Venture

R$ 528967

Proportion of ownership interest

50.00%

ARSESP 933 Resolution [Member]

Disclosure of background and operations [Line Items]

Resolution Amount Approved

R$ 683358

Shell argentina [member]

Disclosure of background and operations [Line Items]

Acquisition consideration price

R$ 3917438

TTA - SAS Techniques et Technologies Appliquees [member]

Disclosure of background and operations [Line Items]

Additional goodwill

R$ 23618

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

31,726

R$ 31726

Contingent consideration

R$ 31726

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$ 588637

Percentage of issuance of new common shares

30.00%

Total capital increase

R$ 454000

Moove Lubricants Limited [member] | Forecast [Member]

Disclosure of background and operations [Line Items]

Total capital increase

R$ 64000

R$ 65482

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 | shares

11,479,987

Subsidiary comgas [member]

Disclosure of background and operations [Line Items]

Percentage of put options

16.77%

Put options amount | shares

21,805,645

Share capital

R$ 1041960

Proceeds in Sales of stock in subsidiary

R$ 208700

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

58.21%

Payments for replacement stock options awards

R$ 275780

Cosan S.A. [member] | Capital Reserve [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

64.59%

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] | Subsidiary comgas [member]

Disclosure of background and operations [Line Items]

Number of sale in stock subsidiary | shares

17,187,937

Sales percentage of stock in subsidiary

4.21%

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

Disclosure of background and operations [Line Items]

Percentage of ownership held

70.00%

100.00%

Cosan Logistica S.A. [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

79.90%

Cosan Logistica S.A. [member] | Capital Reserve [member]

Disclosure of background and operations [Line Items]

Percentage of ownership held

73.49%

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

Disclosure of background and operations [Line Items]

Percentage of ownership held

28.47%

28.47%

[1]

For details on this restated, see note 24.

Accounting policies - Schedule

Accounting policies - Schedule of Exchange Rates of Real for Functional Currencies of Subsidiaries (Detail)	Dec. 31, 2019	Dec. 31, 2018
United States dollar (U.S.$) [member]
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	4.0307	3.8748
British pound (GBP) [member]
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	5.3270	4.9617
Euro Member Countries, Euro
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	4.5305	4.4390

Accounting Policies - Summary o

Accounting Policies - Summary of Total Impact on IFRS 9 Financial Instruments (Detail) R$ in Thousands	Jan. 01, 2019BRL (R$)	Dec. 31, 2019BRL (R$)	Dec. 31, 2019USD ($)	Dec. 31, 2018BRL (R$)	Dec. 31, 2018USD ($)
Current assets
Other current assets		R$ 356554		R$ 543853
Non-current assets
Other non-current assets		245,716		180,655
Deferred tax assets		1,607,566		1,540,693
Right-of-use assets		4,469,730	$ 4,469,730		$ 1,803,982
Current liabilities
Leases		(542,475)		(120,491)
Non-current liabilities
Leases		R$ 4052413		R$ 432859
IFRS Sixteen [member]
Current assets
Other current assets	R$ 1526
Non-current assets
Other non-current assets	7,520
Deferred tax assets	41,709
Right-of-use assets	892,219
Current liabilities
Leases	(65,680)
Non-current liabilities
Leases	(1,352,685)
Equity
Retained earnings	R$ 475391

Accounting Policies - Additiona

Accounting Policies - Additional Information (Detail)	Jan. 01, 2019	Dec. 31, 2019
Disclosure of significant accounting policies [line items]
Lease Term	12 months
Bottom of range [member]
Disclosure of significant accounting policies [line items]
Incremental borrowing rate		4.00%
Top of range [member]
Disclosure of significant accounting policies [line items]
Incremental borrowing rate		12.70%

Segment Information - Summary o

Segment Information - Summary of Income or Loss (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of operating segments [line items]
Gross Sale	R$ 24516586	R$ 19725445		R$ 16182251
Net sales	20,611,409	16,834,768	[1]	13,579,021	[1]
Cost of sales	(14,160,233)	(12,108,305)	[1]	(9,224,314)	[1]
Gross profit	6,451,176	4,726,463	[1]	4,354,707	[1]
Selling expenses	(1,122,866)	(1,019,234)	[1]	(1,068,451)	[1]
General and administrative expenses	(1,236,062)	(975,540)	[1]	(923,712)	[1]
Other income (expenses), net	404,686	747,282	[1]	889,775	[1]
Interest in earnings of associates	1,231	45,066	[1]	10,794	[1]
Interest in earnings of joint ventures	1,131,406	946,282	[1]	985,090	[1]
Finance results, net	(1,967,623)	(1,598,422)	[1]	(2,733,352)	[1]
Finance expense	(3,690,578)	(2,836,763)	[1]	(3,687,335)	[1]
Finance income	974,604	1,032,158	[1]	870,750	[1]
Foreign exchange, net	(526,946)	(1,552,366)	[1]	(199,471)	[1]
Derivatives	1,275,297	1,758,549	[1]	282,704	[1]
Income tax (expense) benefit	(779,596)	(760,487)	[1]	(428,355)	[1]
Profit (loss) from continuing operations	2,882,352	2,111,410	[1]	1,086,496	[1]
Profit (loss) from discontinued operation, net of tax	11,021	(28,230)	[1]	(40,199)	[1]
Profit (loss) attributable to:
Owners of the Company	1,316,341	975,448	[1]	551,021	[1]
Non-controlling interests	1,577,032	1,107,732	[1]	495,276	[1]
Profit loss	2,893,373	2,083,180	[1]	1,046,297	[1]
Other select data
Depreciation and amortization	2,287,877	2,051,824		1,928,423
EBITDA	7,917,448	6,522,143		6,176,626
Additions to PP&E, intangible and contracts assets	2,762,937	2,628,153		2,457,067
Reconciliation of EBITDA
Profit (loss) for the year	2,882,352	2,111,410	[1]	1,086,496	[1]
Income tax (expense) benefit	779,596	760,487	[1]	428,355	[1]
Finance results, net	1,967,623	1,598,422	[1]	2,733,352	[1]
Depreciation and amortization	2,287,877	2,051,824		1,928,423
EBITDA	7,917,448	6,522,143		6,176,626
Brazil [member]
Disclosure of operating segments [line items]
Net sales	18,522,108	14,720,088		12,985,533
Domestic market [member]
Disclosure of operating segments [line items]
Net sales	24,151,529	19,587,076		15,855,393
External market [member]
Disclosure of operating segments [line items]
Net sales	365,057	138,369		326,858
Operating segments [member]
Disclosure of operating segments [line items]
Interest in earnings of associates	1,231
Interest in earnings of joint ventures	1,131,406
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Gross Sale	30,458,300	21,296,564		14,060,676
Net sales	28,835,309	19,798,546		13,152,678
Cost of sales	(26,951,969)	(18,136,443)		(10,907,652)
Gross profit	1,883,340	1,662,103		2,245,026
Selling expenses	(866,330)	(768,831)		(803,157)
General and administrative expenses	(621,843)	(664,690)		(618,064)
Other income (expenses), net	136,695	570,343		(107,954)
Interest in earnings of associates				(54,544)
Interest in earnings of joint ventures	(12,179)	22,139
Finance results, net	(759,350)	(318,335)		129
Finance expense	(1,449,680)	(968,066)		(905,213)
Finance income	471,581	583,546		681,362
Foreign exchange, net	(36,107)	(90,780)		(54,866)
Derivatives	254,856	156,965		278,846
Income tax (expense) benefit	117,371	9,007		(78,937)
Profit (loss) from continuing operations	(122,296)	511,736		582,499
Profit (loss) attributable to:
Owners of the Company	(183,784)	507,580		582,499
Non-controlling interests	61,488	4,156
Profit loss	(122,296)	511,736		582,499
Other select data
Depreciation and amortization	2,833,200	2,147,455		2,131,088
EBITDA	3,352,883	2,968,519		2,792,395
Additions to PP&E, intangible and contracts assets	2,902,907	2,571,359		2,226,162
Reconciliation of EBITDA
Profit (loss) for the year	(122,296)	511,736		582,499
Income tax (expense) benefit	(117,371)	(9,007)		78,937
Finance results, net	759,350	318,335		(129)
Depreciation and amortization	2,833,200	2,147,455		2,131,088
EBITDA	3,352,883	2,968,519		2,792,395
Operating segments [member] | Raizen Energia S.A. [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	24,180,375	16,271,074		7,903,059
Operating segments [member] | Raizen Energia S.A. [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	6,277,925	5,025,490		6,157,617
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Gross Sale				75,681,280
Net sales	100,514,154	85,204,091		72,789,148
Cost of sales				(68,875,292)
Gross profit				3,913,856
Selling expenses				(1,345,847)
General and administrative expenses				(455,743)
Other income (expenses), net				312,187
Finance results, net				(359,767)
Finance expense				(251,038)
Finance income				134,904
Foreign exchange, net				(105,513)
Derivatives				(138,120)
Income tax (expense) benefit				(615,806)
Profit (loss) from continuing operations				1,448,880
Profit (loss) attributable to:
Owners of the Company				1,389,260
Non-controlling interests				59,620
Profit loss				1,448,880
Other select data
Depreciation and amortization				635,920
EBITDA				3,060,373
Additions to PP&E, intangible and contracts assets				853,975
Reconciliation of EBITDA
Profit (loss) for the year				1,448,880
Income tax (expense) benefit				615,806
Finance results, net				359,767
Depreciation and amortization				635,920
EBITDA				3,060,373
Operating segments [member] | Raizen Combustiveis [member] | Brazil [member]
Disclosure of operating segments [line items]
Gross Sale	92,116,093	85,793,511
Net sales	87,946,233	81,960,154
Cost of sales	(84,137,215)	(78,223,747)
Gross profit	3,809,018	3,736,407
Selling expenses	(1,489,100)	(1,378,292)
General and administrative expenses	(486,149)	(479,848)
Other income (expenses), net	1,810,364	455,250
Interest in earnings of associates	115,168	(9,954)
Interest in earnings of joint ventures	4,973	1
Finance results, net	(216,381)	(445,909)
Finance expense	(649,509)	(460,734)
Finance income	268,801	206,718
Foreign exchange, net	(259,014)	(763,008)
Derivatives	423,341	571,115
Income tax (expense) benefit	(1,013,037)	(443,136)
Profit (loss) from continuing operations	2,534,856	1,434,519
Profit (loss) attributable to:
Owners of the Company	2,467,692	1,386,361
Non-controlling interests	67,164	48,158
Profit loss	2,534,856	1,434,519
Other select data
Depreciation and amortization	284,952	191,114
EBITDA	4,049,226	2,514,678
Additions to PP&E, intangible and contracts assets	339,987	51,424
Reconciliation of EBITDA
Profit (loss) for the year	2,534,856	1,434,519
Income tax (expense) benefit	1,013,037	443,136
Finance results, net	216,381	445,909
Depreciation and amortization	284,952	191,114
EBITDA	4,049,226	2,514,678
Operating segments [member] | Raizen Combustiveis [member] | ARGENTINA
Disclosure of operating segments [line items]
Gross Sale	17,655,659	4,497,337
Net sales	12,567,921	3,243,937
Cost of sales	(11,340,151)	(3,074,701)
Gross profit	1,227,770	169,236
Selling expenses	(713,874)	(128,443)
General and administrative expenses	(124,674)	(46,400)
Other income (expenses), net	73,942	11,566
Finance results, net	(320,506)	(7,692)
Finance expense	(81,237)	(12,818)
Finance income	26,954	5,686
Foreign exchange, net	(276,256)	(560)
Derivatives	10,033	0
Income tax (expense) benefit	(27,490)	(8,221)
Profit (loss) from continuing operations	115,168	(9,954)
Profit (loss) attributable to:
Owners of the Company	115,168	(9,954)
Profit loss	115,168	(9,954)
Other select data
Depreciation and amortization	507,702	76,140
EBITDA	970,866	82,099
Additions to PP&E, intangible and contracts assets	343,367	343,367
Reconciliation of EBITDA
Profit (loss) for the year	115,168	(9,954)
Income tax (expense) benefit	27,490	8,221
Finance results, net	320,506	7,692
Depreciation and amortization	507,702	76,140
EBITDA	970,866	82,099
Operating segments [member] | Raizen Combustiveis [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales				74,080,815
Operating segments [member] | Raizen Combustiveis [member] | Domestic market [member] | Brazil [member]
Disclosure of operating segments [line items]
Net sales	90,619,697	83,350,683
Operating segments [member] | Raizen Combustiveis [member] | Domestic market [member] | ARGENTINA
Disclosure of operating segments [line items]
Net sales	17,655,659	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	1,496,396	2,442,828
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Gross Sale	12,007,634	8,695,208		7,097,156
Net sales	9,514,222	6,840,011		5,537,857
Cost of sales	(6,402,338)	(4,901,715)		(3,492,375)
Gross profit	3,111,884	1,938,296		2,045,482
Selling expenses	(614,492)	(613,046)		(652,901)
General and administrative expenses	(404,441)	(367,670)		(344,990)
Other income (expenses), net	(31,534)	763,608		(26,424)
Finance results, net	(180,381)	78,773		(225,541)
Finance expense	(495,958)	(504,071)		(623,924)
Finance income	315,634	581,181		398,758
Foreign exchange, net	(27,518)	(93,780)		(11,501)
Derivatives	27,461	95,443		11,126
Income tax (expense) benefit	(588,389)	(540,995)		(235,972)
Profit (loss) from continuing operations	1,292,647	1,258,966		559,654
Profit (loss) attributable to:
Owners of the Company	1,255,369	1,008,190		364,449
Non-controlling interests	37,278	250,776		195,205
Profit loss	1,292,647	1,258,966		559,654
Other select data
Depreciation and amortization	459,584	464,517		496,755
EBITDA	2,521,001	2,185,705		1,517,922
Additions to PP&E, intangible and contracts assets	775,769	531,739		352,958
Reconciliation of EBITDA
Profit (loss) for the year	1,292,647	1,258,966		559,654
Income tax (expense) benefit	588,389	540,995		235,972
Finance results, net	180,381	(78,773)		225,541
Depreciation and amortization	459,584	464,517		496,755
EBITDA	2,521,001	2,185,705		1,517,922
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	12,007,634	8,695,208		7,097,156
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Gross Sale	5,072,163	4,381,188		2,787,145
Net sales	4,046,296	3,449,949		2,129,522
Cost of sales	(3,185,745)	(2,781,084)		(1,545,657)
Gross profit	860,551	668,865		583,865
Selling expenses	(492,482)	(393,317)		(386,704)
General and administrative expenses	(173,212)	(132,336)		(94,003)
Other income (expenses), net	31,806	2,393		(3,678)
Interest in earnings of associates	439	(349)		(7,664)
Finance results, net	(96,794)	(27,279)		(54,371)
Finance expense	(38,514)	(35,157)		(46,250)
Finance income	22,385	9,928		17,805
Foreign exchange, net	(92,989)	(26,875)		(7,478)
Derivatives	12,324	24,825		(18,448)
Income tax (expense) benefit	(55,206)	(49,439)		(20,140)
Profit (loss) from continuing operations	75,102	68,538		17,305
Profit (loss) attributable to:
Owners of the Company	72,971	67,882		17,305
Non-controlling interests	2,131	656
Profit loss	75,102	68,538		17,305
Other select data
Depreciation and amortization	97,827	91,972		82,898
EBITDA	324,929	237,228		174,714
Additions to PP&E, intangible and contracts assets	32,854	47,346		48,612
Reconciliation of EBITDA
Profit (loss) for the year	75,102	68,538		17,305
Income tax (expense) benefit	55,206	49,439		20,140
Finance results, net	96,794	27,279		54,371
Depreciation and amortization	97,827	91,972		82,898
EBITDA	324,929	237,228		174,714
Operating segments [member] | Moove cash generating unit [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	4,948,678	4,242,819		2,730,321
Operating segments [member] | Moove cash generating unit [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	123,485	138,369		56,824
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Gross Sale	7,473,730	6,689,177		6,332,656
Net sales	7,087,840	6,584,937		5,946,349
Cost of sales	(4,608,781)	(4,465,634)		(4,220,988)
Gross profit	2,479,059	2,119,303		1,725,361
Selling expenses	(6,983)	(12,871)		(28,846)
General and administrative expenses	(364,555)	(301,698)		(285,408)
Other income (expenses), net	(24,084)	(65,303)		(3,305)
Interest in earnings of associates	21,876	10,179		4,243
Finance results, net	(1,197,817)	(1,208,820)		(1,665,842)
Finance expense	(1,871,221)	(1,518,156)		(1,900,092)
Finance income	202,875	224,531		261,661
Foreign exchange, net	(205,839)	(668,064)		(127,508)
Derivatives	676,368	752,869		100,097
Income tax (expense) benefit	(129,247)	(268,439)		(10,215)
Profit (loss) from continuing operations	778,249	272,351		(264,012)
Profit (loss) attributable to:
Owners of the Company	157,216	54,114		(57,675)
Non-controlling interests	621,033	218,237		(206,337)
Profit loss	778,249	272,351		(264,012)
Other select data
Depreciation and amortization	1,716,185	1,491,306		1,341,687
EBITDA	3,821,498	3,240,916		2,753,732
Additions to PP&E, intangible and contracts assets	1,943,063	1,996,746		2,045,390
Reconciliation of EBITDA
Profit (loss) for the year	778,249	272,351		(264,012)
Income tax (expense) benefit	129,247	268,439		10,215
Finance results, net	1,197,817	1,208,820		1,665,842
Depreciation and amortization	1,716,185	1,491,306		1,341,687
EBITDA	3,821,498	3,240,916		2,753,732
Operating segments [member] | Logistics [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	7,232,158	6,689,177		6,062,622
Operating segments [member] | Logistics [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	241,572	29,956		270,034
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Gross Sale	106
Net sales	98	(1)		(1)
Cost of sales	(416)
Gross profit	(318)	(1)		(1)
Selling expenses	(8,909)
General and administrative expenses	(293,854)	(173,836)		(199,311)
Other income (expenses), net	428,498	46,584		923,182
Interest in earnings of associates	2,822,914	2,119,282		1,106,285
Interest in earnings of joint ventures	1,131,406	946,282		985,090
Finance results, net	(492,631)	(441,096)		(787,598)
Finance expense	(1,284,885)	(779,379)		(1,117,400)
Finance income	433,710	216,518		192,857
Foreign exchange, net	(200,600)	(763,647)		(52,984)
Derivatives	559,144	885,412		189,929
Income tax (expense) benefit	(6,754)	98,386		(162,028)
Profit (loss) from continuing operations	3,580,352	2,595,601		1,865,619
Profit (loss) from discontinued operation, net of tax	11,021	(28,230)		(40,199)
Profit (loss) attributable to:
Owners of the Company	3,586,632	2,562,278		1,818,472
Non-controlling interests	4,741	5,093		6,948
Profit loss	3,591,373	2,567,371		1,825,420
Other select data
Depreciation and amortization	14,281	4,029		7,083
EBITDA	4,094,018	2,942,340		2,822,328
Additions to PP&E, intangible and contracts assets	11,251	52,322		10,107
Reconciliation of EBITDA
Profit (loss) for the year	3,580,352	2,595,601		1,865,619
Income tax (expense) benefit	6,754	(98,386)		162,028
Finance results, net	492,631	441,096		787,598
Depreciation and amortization	14,281	4,029		7,083
EBITDA	4,094,018	2,942,340		2,822,328
Unallocated amounts [member] | Cosan Corporate [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	106
Deconsolidation Of Joint Ventures [member]
Disclosure of operating segments [line items]
Gross Sale	(140,230,052)	(111,587,412)		(89,741,956)
Net sales	(129,349,463)	(105,002,637)		(85,941,826)
Cost of sales	122,429,335	99,434,891		79,782,944
Gross profit	(6,920,128)	(5,567,746)		(6,158,882)
Selling expenses	3,069,304	2,275,566		2,149,004
General and administrative expenses	1,232,666	1,190,938		1,073,807
Other income (expenses), net	(2,021,001)	(1,037,159)		(204,233)
Interest in earnings of associates	(115,168)	9,954		54,544
Interest in earnings of joint ventures	7,206	(22,140)
Finance results, net	1,296,237	771,936		359,638
Finance expense	2,180,426	1,441,618		1,156,251
Finance income	(767,336)	(795,950)		(816,266)
Foreign exchange, net	571,377	854,348		160,379
Derivatives	(688,230)	(728,080)		(140,726)
Income tax (expense) benefit	923,156	442,350		694,743
Profit (loss) from continuing operations	(2,527,728)	(1,936,301)		(2,031,379)
Profit (loss) attributable to:
Owners of the Company	(2,399,076)	(1,883,987)		(1,971,759)
Non-controlling interests	(128,652)	(52,314)		(59,620)
Profit loss	(2,527,728)	(1,936,301)		(2,031,379)
Other select data
Depreciation and amortization	(3,625,854)	(2,414,709)		(2,767,008)
EBITDA	(8,372,975)	(5,565,296)		(5,852,768)
Additions to PP&E, intangible and contracts assets	(3,586,261)	(2,966,150)		(3,080,137)
Reconciliation of EBITDA
Profit (loss) for the year	(2,527,728)	(1,936,301)		(2,031,379)
Income tax (expense) benefit	(923,156)	(442,350)		(694,743)
Finance results, net	(1,296,237)	(771,936)		(359,638)
Depreciation and amortization	(3,625,854)	(2,414,709)		(2,767,008)
EBITDA	(8,372,975)	(5,565,296)		(5,852,768)
Deconsolidation Of Joint Ventures [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	(132,455,731)	(104,119,094)		(81,983,874)
Deconsolidation Of Joint Ventures [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	(7,774,321)	(7,468,318)		(7,758,082)
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Gross Sale	(37,047)	(40,128)		(34,706)
Net sales	(37,047)	(40,128)		(34,706)
Cost of sales	37,047	40,128		34,706
Interest in earnings of associates	(2,843,998)	(2,084,046)		(1,092,070)
Finance expense				331
Finance income				(331)
Profit (loss) from continuing operations	(2,843,998)	(2,084,046)		(1,092,070)
Profit (loss) attributable to:
Owners of the Company	(3,755,847)	(2,717,016)		(1,591,530)
Non-controlling interests	911,849	632,970		499,460
Profit loss	(2,843,998)	(2,084,046)		(1,092,070)
Other select data
EBITDA	(2,843,998)	(2,084,046)		(1,092,070)
Reconciliation of EBITDA
Profit (loss) for the year	(2,843,998)	(2,084,046)		(1,092,070)
EBITDA	(2,843,998)	(2,084,046)		(1,092,070)
Elimination of intersegment amounts [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	R$ 37047	R$ 40128		R$ 34706
[1]	For details on this restated, see note 24.

Segment Information - Summary_2

Segment Information - Summary of Financial Position (Detail) R$ in Thousands	Dec. 31, 2019BRL (R$)	Dec. 31, 2019USD ($)	Dec. 31, 2018BRL (R$)		Dec. 31, 2018USD ($)	Dec. 31, 2017BRL (R$)		Dec. 31, 2016BRL (R$)	[1]
Statement of financial position:
Cash and cash equivalents	R$ 8472274		R$ 3621798	[1]		R$ 4555177	[1]	R$ 4499588
Marketable securities	3,115,503		4,202,835
Trade receivables	1,814,394		1,588,192
Derivative financial instruments	3,824,410		2,548,857
Inventories	787,322		716,290
Other financial assets	151,763
Other current assets	1,604,249		1,691,209
Other non-current assets	4,554,767		4,144,752
Investments in associates	377,707		378,519
Investments in joint ventures	7,548,960		8,077,907			8,447,799
Right-of-use assets	4,469,730	$ 4,469,730			$ 1,803,982
Property, plant and equipment	12,153,136		12,417,822
Intangible assets and goodwill	16,843,659		16,972,535
Loans, borrowings and debentures	(29,052,215)		(22,574,313)			(21,688,946)
Lease	(4,594,888)		(553,350)
Derivative financial instruments	(81,051)		(25,714)
Trade payables	(2,190,264)		(1,923,920)
Employee benefits payables	(381,337)		(339,968)
Preferred shareholders payable in subsidiaries	(611,537)		(1,097,490)			(1,442,680)
Other current liabilities	(2,254,126)		(1,737,254)
Other non-current liabilities	(10,311,975)		(10,139,351)
Total assets (net of liabilities) allocated by segment	16,240,481		17,969,356			17,059,413
Total assets	65,717,874		56,360,716
Shareholders' equity attributable to:
Owners of the Company	5,401,865		6,614,403
Non-controlling interests	10,838,616		11,354,953
Total shareholders' equity	16,240,481		17,969,356			R$ 17059413
Operating segments [member] | Raizen Energia S.A. [member]
Statement of financial position:
Cash and cash equivalents	2,715,055		2,437,571
Trade receivables	1,135,079		1,061,297
Derivative financial instruments	2,139,240		1,956,616
Inventories	4,592,428		3,618,573
Other financial assets	602,542		516,519
Other current assets	7,125,332		3,203,838
Other non-current assets	4,196,166		4,141,547
Investments in joint ventures	577,008		567,785
Biological assets	734,495		740,473
Right-of-use assets	4,017,503
Property, plant and equipment	11,342,326		10,912,819
Intangible assets and goodwill	3,666,186		3,626,819
Loans, borrowings and debentures	(15,653,705)		(12,702,418)
Lease	(3,504,501)
Derivative financial instruments	(1,422,923)		(1,223,260)
Trade payables	(5,101,474)		(3,090,299)
Employee benefits payables	(360,414)		(343,670)
Other current liabilities	(4,317,609)		(2,448,741)
Other non-current liabilities	(2,046,961)		(1,305,251)
Total assets (net of liabilities) allocated by segment	10,435,773		11,670,218
Total assets	42,843,360		32,783,857
Shareholders' equity attributable to:
Owners of the Company	10,358,052		11,632,885
Non-controlling interests	77,721		37,333
Total shareholders' equity	10,435,773		11,670,218
Operating segments [member] | Raizen Combustiveis [member] | Brazil [member]
Statement of financial position:
Cash and cash equivalents	1,036,151		864,105
Trade receivables	2,455,365		2,747,503
Derivative financial instruments	911,874		639,976
Inventories	3,007,893		2,078,003
Other current assets	4,026,776		3,045,745
Other non-current assets	4,231,350		3,508,485
Investments in associates	2,612,576		(266)
Investments in joint ventures	727,936		266
Right-of-use assets	97,374
Property, plant and equipment	2,595,878		2,292,355
Intangible assets and goodwill	2,548,927		2,513,923
Loans, borrowings and debentures	(5,745,735)		(4,665,127)
Lease	(103,807)
Derivative financial instruments	(325,018)		(31,469)
Trade payables	(2,568,885)		(1,603,481)
Employee benefits payables	(77,692)		(73,481)
Other current liabilities	(5,859,807)		(4,520,490)
Other non-current liabilities	(4,492,725)		(5,028,754)
Total assets (net of liabilities) allocated by segment	5,078,431		1,767,293
Total assets	24,252,100		17,690,095
Shareholders' equity attributable to:
Owners of the Company	4,808,076		1,533,603
Non-controlling interests	270,355		233,690
Total shareholders' equity	5,078,431		1,767,293
Operating segments [member] | Raizen Combustiveis [member] | ARGENTINA
Statement of financial position:
Cash and cash equivalents	266,309		490,960
Trade receivables	442,204		372,202
Derivative financial instruments	5,164		0
Inventories	1,099,632		1,284,087
Other current assets	882,624		1,122,633
Other non-current assets	62,869		66,117
Investments in associates	276		266
Right-of-use assets	476,251
Property, plant and equipment	3,304,040		3,182,272
Intangible assets and goodwill	9,637		8,591
Loans, borrowings and debentures	(912,807)		(971,268)
Lease	(439,860)
Derivative financial instruments			0
Trade payables	(943,789)		(1,003,917)
Employee benefits payables	(48,752)		(36,829)
Other current liabilities	(856,185)		(624,633)
Other non-current liabilities	(734,761)		(834,456)
Total assets (net of liabilities) allocated by segment	2,612,852		3,056,025
Total assets	6,549,006		6,527,128
Shareholders' equity attributable to:
Owners of the Company	2,612,852		3,056,025
Non-controlling interests			0
Total shareholders' equity	2,612,852		3,056,025
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Statement of financial position:
Cash and cash equivalents	1,083,410		602,618
Marketable securities	200,233		1,124,723
Trade receivables	987,397		695,147
Derivative financial instruments	374,730		368,928
Inventories	89,586		65,259
Other current assets	315,744		641,042
Other non-current assets	685,264		282,573
Right-of-use assets	10,128
Intangible assets and goodwill	8,291,608		8,279,592
Loans, borrowings and debentures	(5,244,942)		(3,651,545)
Lease	(10,843)
Trade payables	(1,154,206)		(1,012,895)
Employee benefits payables	(59,928)		(63,520)
Other current liabilities	(683,555)		(159,060)
Other non-current liabilities	(1,998,107)		(2,009,997)
Total assets (net of liabilities) allocated by segment	2,886,519		5,162,865
Total assets	12,038,100		12,059,882
Shareholders' equity attributable to:
Owners of the Company	2,861,954		4,175,508
Non-controlling interests	24,565		987,357
Total shareholders' equity	2,886,519		5,162,865
Operating segments [member] | Moove cash generating unit [member]
Statement of financial position:
Cash and cash equivalents	610,605		206,702
Marketable securities	43,856		13,033
Trade receivables	427,714		446,645
Derivative financial instruments	17,005		29,976
Inventories	449,211		385,901
Other financial assets	134,636
Other current assets	165,070		161,076
Other non-current assets	156,623		750,088
Investments in associates	365		13,799
Right-of-use assets	22,592
Property, plant and equipment	310,007		321,746
Intangible assets and goodwill	1,161,426		1,191,627
Loans, borrowings and debentures	(670,263)		(759,169)
Lease	(27,431)
Derivative financial instruments	(1,801)		(3,880)
Trade payables	(515,759)		(452,300)
Employee benefits payables	(70,068)		(37,850)
Other current liabilities	(217,706)		(499,759)
Other non-current liabilities	(408,386)		(794,110)
Total assets (net of liabilities) allocated by segment	1,587,696		973,525
Total assets	3,499,110		3,520,593
Shareholders' equity attributable to:
Owners of the Company	1,107,136		966,465
Non-controlling interests	480,560		7,060
Total shareholders' equity	1,587,696		973,525
Operating segments [member] | Logistics [member]
Statement of financial position:
Cash and cash equivalents	1,963,018		143,710
Marketable securities	1,751,853		2,843,435
Trade receivables	399,249		438,062
Derivative financial instruments	1,624,023		892,461
Inventories	248,456		263,386
Other current assets	604,988		413,267
Other non-current assets	2,638,286		2,693,158
Investments in associates	52,012		44,001
Right-of-use assets	4,410,952
Property, plant and equipment	11,770,168		11,916,818
Intangible assets and goodwill	7,375,033		7,493,882
Loans, borrowings and debentures	(11,720,477)		(10,594,381)
Lease	(4,529,139)		(553,350)
Derivative financial instruments	(482)
Trade payables	(513,325)		(451,637)
Employee benefits payables	(216,685)		(207,397)
Other current liabilities	(711,305)		(770,695)
Other non-current liabilities	(6,531,054)		(6,263,836)
Total assets (net of liabilities) allocated by segment	8,615,571		8,300,884
Total assets	32,838,038		27,142,180
Shareholders' equity attributable to:
Owners of the Company	1,746,668		1,661,512
Non-controlling interests	6,868,903		6,639,372
Total shareholders' equity	8,615,571		8,300,884
Unallocated amounts [member] | Cosan Corporate [member]
Statement of financial position:
Cash and cash equivalents	4,815,241		2,668,768
Marketable securities	1,119,561		221,644
Trade receivables	34		8,338
Derivative financial instruments	1,808,652		1,257,492
Inventories	69		1,744
Other financial assets	17,127
Other current assets	1,307,712		1,016,569
Other non-current assets	1,562,823		1,536,566
Investments in associates	12,760,443		13,111,569
Investments in joint ventures	7,548,960		8,077,907
Right-of-use assets	26,058
Property, plant and equipment	72,961		179,258
Intangible assets and goodwill	15,592		7,434
Loans, borrowings and debentures	(11,416,533)		(7,569,218)
Lease	(27,475)
Derivative financial instruments	(78,768)		(21,834)
Trade payables	(6,974)		(7,088)
Employee benefits payables	(34,656)		(31,201)
Preferred shareholders payable in subsidiaries	(611,537)		(1,097,490)
Other current liabilities	(1,113,182)		(849,832)
Other non-current liabilities	(2,180,300)		(2,187,599)
Total assets (net of liabilities) allocated by segment	15,585,808		16,323,027
Total assets	31,055,233		28,087,289
Shareholders' equity attributable to:
Owners of the Company	5,401,865		16,322,616
Non-controlling interests	10,183,943		411
Total shareholders' equity	15,585,808		16,323,027
Deconsolidation effects IFRS 11 [member]
Statement of financial position:
Cash and cash equivalents	(4,017,515)		(3,792,636)
Trade receivables	(4,032,648)		(4,181,002)
Derivative financial instruments	(3,056,278)		(2,596,592)
Inventories	(8,699,953)		(6,980,663)
Other financial assets	(602,542)		(516,519)
Other current assets	(12,034,732)		(7,372,216)
Other non-current assets	(8,490,385)		(7,716,149)
Investments in associates	(2,612,852)
Investments in joint ventures	(1,304,944)		(568,051)
Biological assets	(734,495)		(740,473)
Right-of-use assets	(4,591,128)
Property, plant and equipment	(17,242,244)		(16,387,446)
Intangible assets and goodwill	(6,224,750)		(6,149,333)
Loans, borrowings and debentures	22,312,247		18,338,813
Lease	4,048,168
Derivative financial instruments	1,747,941		1,254,729
Trade payables	8,614,148		5,697,697
Employee benefits payables	486,858		453,980
Other current liabilities	11,033,601		7,593,864
Other non-current liabilities	7,274,447		7,168,461
Total assets (net of liabilities) allocated by segment	(18,127,056)		(16,493,536)
Total assets	(73,644,466)		(57,001,080)
Shareholders' equity attributable to:
Owners of the Company	(17,778,980)		(16,222,513)
Non-controlling interests	(348,076)		(271,023)
Total shareholders' equity	(18,127,056)		(16,493,536)
Elimination of intersegment amounts [member]
Statement of financial position:
Other current assets	(789,265)		(540,745)
Other non-current assets	(488,229)		(1,117,633)
Investments in associates	(12,435,113)		(12,790,850)
Other current liabilities	471,622		542,092
Other non-current liabilities	805,872		1,116,191
Total assets (net of liabilities) allocated by segment	(12,435,113)		(12,790,945)
Total assets	(13,712,607)		(14,449,228)
Shareholders' equity attributable to:
Owners of the Company	(5,715,758)		(16,511,698)
Non-controlling interests	(6,719,355)		3,720,753
Total shareholders' equity	R$ 12435113		R$ 12790945
[1]	For details on this restated, see note 24.

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, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of operating segments [line items]
Revenue	R$ 20611409	R$ 16834768	[1]	R$ 13579021	[1]
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Revenue	28,835,309	19,798,546		13,152,678
Operating segments [member] | Raizen Energia S.A. [member] | Ethanol [member]
Disclosure of operating segments [line items]
Revenue	11,388,766	8,569,437		6,550,652
Operating segments [member] | Raizen Energia S.A. [member] | Sugar [member]
Disclosure of operating segments [line items]
Revenue	3,925,499	3,670,749		5,377,351
Operating segments [member] | Raizen Energia S.A. [member] | Cogeneration [member]
Disclosure of operating segments [line items]
Revenue	3,934,639	2,836,658		884,300
Operating segments [member] | Raizen Energia S.A. [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	149,573	648,753		340,375
Operating segments [member] | Raizen Energia S.A. [member] | Gas [member]
Disclosure of operating segments [line items]
Revenue	2,967,137	758,572
Operating segments [member] | Raizen Energia S.A. [member] | Diesel [member]
Disclosure of operating segments [line items]
Revenue	6,469,695	3,314,377
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Revenue	100,514,154	85,204,091		72,789,148
Operating segments [member] | Raizen Combustiveis [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	1,513,492	1,172,254
Operating segments [member] | Raizen Combustiveis [member] | Fuels [member]
Disclosure of operating segments [line items]
Revenue	99,000,662	84,031,837		72,789,148
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Revenue	9,514,222	6,840,011		5,537,857
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Cogeneration [member]
Disclosure of operating segments [line items]
Revenue	437,327	315,925		229,716
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	64,660	60,641		68,577
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Industrial [member]
Disclosure of operating segments [line items]
Revenue	6,045,600	4,411,737		3,494,396
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Residential [member]
Disclosure of operating segments [line items]
Revenue	1,295,107	986,073		849,723
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Automotive [member]
Disclosure of operating segments [line items]
Revenue	350,637	262,813		224,203
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Construction revenue [member]
Disclosure of operating segments [line items]
Revenue	813,341	415,753		351,193
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Commercial [member]
Disclosure of operating segments [line items]
Revenue	507,550	387,069		320,049
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Revenue	4,046,296	3,449,949		2,129,522
Operating segments [member] | Moove cash generating unit [member] | Finished goods [member]
Disclosure of operating segments [line items]
Revenue	3,786,636	3,096,658		1,876,935
Operating segments [member] | Moove cash generating unit [member] | Basic oil [member]
Disclosure of operating segments [line items]
Revenue	194,353	317,878		220,515
Operating segments [member] | Moove cash generating unit [member] | Services [member]
Disclosure of operating segments [line items]
Revenue	65,307	35,413		32,072
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Revenue	7,087,840	6,584,937		5,946,349
Operating segments [member] | Logistics [member] | North Operation [member]
Disclosure of operating segments [line items]
Revenue	5,313,757	4,913,437		4,439,766
Operating segments [member] | Logistics [member] | South Operation [member]
Disclosure of operating segments [line items]
Revenue	1,478,314	1,412,300		1,283,085
Operating segments [member] | Logistics [member] | Container Operations [member]
Disclosure of operating segments [line items]
Revenue	295,769	259,200		223,498
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Revenue	98	(1)		(1)
Deconsolidation of joint ventures, adjustments and eliminations [member]
Disclosure of operating segments [line items]
Revenue	R$ 129386510	R$ 105042765		R$ 85976532
[1]	For details on this restated, see note 24.

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, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of geographical areas [line items]
Net sales	R$ 20611409	R$ 16834768	[1]	R$ 13579021	[1]
Non-current assets	8,332,845	6,554,343
Brazil [member]
Disclosure of geographical areas [line items]
Net sales	18,522,108	14,720,088		12,985,533
Non-current assets	8,238,016	6,550,243
Latin America [member]
Disclosure of geographical areas [line items]
Net sales	184,981	157,287		52,932
Non-current assets	23,140	2,170
North America [member]
Disclosure of geographical areas [line items]
Net sales	157,665	55,549		14
Non-current assets		244
Europe [member]
Disclosure of geographical areas [line items]
Net sales	1,719,262	1,836,739		538,148
Non-current assets	71,689	1,686
Asia and Other [member]
Disclosure of geographical areas [line items]
Net sales	R$ 27393	R$ 65105		R$ 2395
[1]	For details on this restated, see note 24.

Net Sales By Segment - Addition

Net Sales By Segment - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of operating segments [line items]
Description about major customers	No customers or specific group represented 10% or more of net sales for the years presented in other segments.
Revenue from Major Customer	R$ 20611409	R$ 16834768	[1]	R$ 13579021	[1]
Major Customers [member]
Disclosure of operating segments [line items]
Revenue from Major Customer	R$ 773286	R$ 912943		R$ 893056
[1]	For details on this restated, see note 24.

Financial Instruments - Summary

Financial Instruments - Summary of Carrying Amount of Financial Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [line items]
Financial assets	R$ 17705721	R$ 12239196
Fair value through profit or loss [member]
Disclosure of financial assets [line items]
Financial assets	10,353,720	8,352,282
Fair value through profit or loss [member] | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets	3,279,170	1,600,590
Fair value through profit or loss [member] | Marketable securities [member]
Disclosure of financial assets [line items]
Financial assets	3,115,503	4,202,835
Fair value through profit or loss [member] | Derivative financial instruments [member]
Disclosure of financial assets [line items]
Financial assets	3,824,410	2,548,857
Fair value through profit or loss [member] | Other financial assets [member]
Disclosure of financial assets [line items]
Financial assets	134,637
Financial assets at amortised cost, category [member]
Disclosure of financial assets [line items]
Financial assets	7,352,001	3,886,914
Financial assets at amortised cost, category [member] | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets	5,193,104	2,021,208
Financial assets at amortised cost, category [member] | Trade receivables [member]
Disclosure of financial assets [line items]
Financial assets	1,814,394	1,588,192
Financial assets at amortised cost, category [member] | Restricted cash [member]
Disclosure of financial assets [line items]
Financial assets	147,910	115,124
Financial assets at amortised cost, category [member] | Receivables from related parties [member]
Disclosure of financial assets [line items]
Financial assets	173,341	135,070
Financial assets at amortised cost, category [member] | Dividends receivable [member]
Disclosure of financial assets [line items]
Financial assets	R$ 23252	R$ 27320

Financial Instruments - Summa_2

Financial Instruments - Summary of Carrying Amount of Financial Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial liabilities [line items]
Financial liabilities	R$ 38078126	R$ 27455828
Liabilities amortized cost [member]
Disclosure of financial liabilities [line items]
Financial liabilities	21,442,539	14,796,019
Liabilities amortized cost [member] | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities	12,682,049	10,005,187
Liabilities amortized cost [member] | Leases [member]
Disclosure of financial liabilities [line items]
Financial liabilities	4,594,888	553,350
Liabilities amortized cost [member] | Trade payables [member]
Disclosure of financial liabilities [line items]
Financial liabilities	2,190,264	1,923,920
Liabilities amortized cost [member] | Other financial liabilities [member]
Disclosure of financial liabilities [line items]
Financial liabilities	543,879	455,702
Liabilities amortized cost [member] | Payables to related parties [member]
Disclosure of financial liabilities [line items]
Financial liabilities	392,458	355,971
Liabilities amortized cost [member] | Dividends payable [member]
Disclosure of financial liabilities [line items]
Financial liabilities	214,104	187,415
Liabilities amortized cost [member] | REFIS [member]
Disclosure of financial liabilities [line items]
Financial liabilities	213,360	216,984
Liabilities amortized cost [member] | Preferred shareholders payable in subsidiaries [member]
Disclosure of financial liabilities [line items]
Financial liabilities	611,537	1,097,490
Fair value through profit or loss [member]
Disclosure of financial liabilities [line items]
Financial liabilities	16,635,587	12,659,809
Fair value through profit or loss [member] | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities	16,370,166	12,569,126
Fair value through profit or loss [member] | Contingent consideration [member]
Disclosure of financial liabilities [line items]
Financial liabilities	184,370	64,969
Fair value through profit or loss [member] | Derivative financial instruments [member]
Disclosure of financial liabilities [line items]
Financial liabilities	R$ 81051	R$ 25714

Financial Assets and Liabilit_3

Financial Assets and Liabilities - Summary of Cash and Cash Equivalents (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017	[1]	Dec. 31, 2016	[1]
Cash and cash equivalents [abstract]
Cash and bank accounts	R$ 363084	R$ 111410
Savings account	885,740	1,335,774
Financial investments	7,223,450	2,174,614
Cash and cash equivalents	R$ 8472274	R$ 3621798	[1]	R$ 4555177		R$ 4499588
[1]	For details on this restated, see note 24.

Financial Assets and Liabilit_4

Financial Assets and Liabilities - Summary of Financial Investments (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents1 [line items]
Financial investments	R$ 7223450	R$ 2174614
Investment funds [member]
Cash and cash equivalents1 [line items]
Financial investments	3,279,170	1,600,590
Investment funds [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments	2,799,706	1,179,503
Investment funds [member] | Bank certificate of deposits - CDB [member]
Cash and cash equivalents1 [line items]
Financial investments	479,464	421,087
Bank investments [member]
Cash and cash equivalents1 [line items]
Financial investments	3,944,280	574,024
Bank investments [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments	1,400,735	0
Bank investments [member] | Bank certificate of deposits - CDB [member]
Cash and cash equivalents1 [line items]
Financial investments	2,340,125	571,840
Bank investments [member] | Other Bank Investments [member]
Cash and cash equivalents1 [line items]
Financial investments	R$ 203420	R$ 2184

Financial Assets and Liabilit_5

Financial Assets and Liabilities - Additional information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)m³	Dec. 31, 2018BRL (R$)	Jun. 27, 2014BRL (R$)
Disclosure of Financial Resources [line items]
Lease expiration period	2049-06
Amount of natural gas equivalent per day | m³	4.62
Non-voting preferred shares paid in amount | R$			R$ 2000000
CDI index [member]
Disclosure of Financial Resources [line items]
Average borrowing rate	4.40%
TLJP index [member]
Disclosure of Financial Resources [line items]
Average borrowing rate	5.57%
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%
Bottom of range [member]
Disclosure of Financial Resources [line items]
Hedged risk position percentage	60.00%
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%
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	0.99%	0.86%
BNDES [member] | Bottom of range [member]
Disclosure of Financial Resources [line items]
Balance of bank guarantees contracted | R$	R$ 532558	R$ 1195048
BNDES [member] | Top of range [member]
Disclosure of Financial Resources [line items]
Balance of bank guarantees contracted | R$	R$ 1387627	2,475,175
Petrobras [member]
Disclosure of Financial Resources [line items]
Contract expiry date	Mar. 31, 2023
Rumo S.A. [member] | BNDES [member]
Disclosure of Financial Resources [line items]
Unused line of credit | R$	R$ 1946195	2,108,824
Cosan Logistica S.A. [member] | Three Brazilian financial institutions [member]
Disclosure of Financial Resources [line items]
Unused line of credit | R$	R$ 501000	R$ 501000
Comgas [member]
Disclosure of Financial Resources [line items]
Contract expiry date	Mar. 26, 2019
Average monthly volume | m³	0.760
Average annual volume | m³	9.12
Comgas [member] | December 2021 [member] | Brazilian-sourced Natural Gas [member]
Disclosure of Financial Resources [line items]
Amount of natural gas equivalent per day | m³	5.22
Comgas [member] | June 2021 [member] | Brazilian-sourced Natural Gas [member]
Disclosure of Financial Resources [line items]
Amount of natural gas equivalent per day | m³	8.10

Financial Assets and Liabilit_6

Financial Assets and Liabilities - Summary of Marketable Securities (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Disclosure of Marketable Securities [line items]
Marketable securities		R$ 3115503	R$ 4202835
Government security [member]
Disclosure of Marketable Securities [line items]
Marketable securities		2,719,630	4,144,797
Bank certificate of deposits - CDB [member]
Disclosure of Marketable Securities [line items]
Marketable securities	[1]	125,413	R$ 58038
Repurchase agreements [Member]
Disclosure of Marketable Securities [line items]
Marketable securities		R$ 270460
[1]	Sovereign debt securities have stated interest connected to Special System for Settlement and Custody (Sistema Especial de Liquidação e de Custódia), or SELIC.

Financial Assets and Liabilit_7

Financial Assets and Liabilities - Summary of Restricted Cash (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	R$ 147910	R$ 115124
Investments linked to loans [member]
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	86,681	31,254
Securities pledged as collateral [member]
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	R$ 61229	R$ 83870

Financial Assets and Liabilit_8

Financial Assets and Liabilities - Summary of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 1814394	R$ 1588192
Current	1,786,095	1,545,643
Non-current	28,299	42,549
Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,934,801	1,713,776
Expected credit losses [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(120,407)	(125,584)
Expected credit losses	(120,407)	(125,584)
Domestic - Brazilian Reais [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,874,400	1,609,421
Export - Foreign currency [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 60401	R$ 104355

Financial Assets and Liabilit_9

Financial Assets and Liabilities - Summary of Trade Receivables (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Trade receivables [line items]
Trades receivables	R$ 1814394	R$ 1588192
Comgas [member]
Disclosure of Trade receivables [line items]
Trades receivables	R$ 622572	R$ 430596

Financial Assets and Liabili_10

Financial Assets and Liabilities - Summary of Ageing of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 1814394	R$ 1588192
Expected credit losses [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(120,407)	(125,584)
Not overdue [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,552,912	1,382,193
Overdue From 1 to 30 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	175,112	116,665
Overdue From 31 to 60 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	32,925	27,649
Overdue From 61 to 90 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	36,337	20,734
More than 90 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 137515	R$ 166535

Financial Assets and Liabili_11

Financial Assets and Liabilities - Summary of Changes in Expected Credit Losses (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Trade Receivables [abstract]
Beginning balance	R$ 125584	R$ 121052
Provision/reversal	5,177	(4,532)
Ending balance	R$ 120407	R$ 125584

Financial Assets and Liabili_12

Financial Assets and Liabilities - Summary of Receivables from and Payables to Related Parties (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Disclosure of receivables and payables [line items]
Receivables from related parties, current		R$ 58619	R$ 44680
Receivables from related parties, non-current		114,722	90,390
Total assets		173,341	135,070
Payables to related parties		392,458	355,971
Corporate operation agreements [member]
Disclosure of receivables and payables [line items]
Payables to related parties		392,458	355,971
Corporate operation agreements [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		58,619	44,680
Corporate operation agreements [member] | Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Total assets		36,410	27,523
Corporate operation agreements [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	[1]	50,296	38,205
Receivables from related parties, non-current	[1]	36,410	27,523
Payables to related parties	[1]	262,612	215,582
Corporate operation agreements [member] | Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	[1]	7,588	6,263
Payables to related parties	[1]	127,773	136,779
Corporate operation agreements [member] | Aguassanta Participacoes S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		444	29
Corporate operation agreements [member] | Other [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		291	183
Payables to related parties		1,923	3,610
Corporate operation agreements [member] | Radar Propriedades Agrcolas SA [Member]
Disclosure of receivables and payables [line items]
Payables to related parties		150
Preferred shares [member]
Disclosure of receivables and payables [line items]
Total assets		78,312	37,470
Preferred shares [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	[1]	78,304	37,470
Preferred shares [member] | Janus Brasil Participacoes S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current		8
Financial operations [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current			25,397
Receivables from related parties, non-current		114,722	90,390
Total assets		R$ 173341	135,076
Financial operations [member] | Other [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current			2,253
Financial operations [member] | Rezende Barbosa [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	[2]		R$ 23144
[1]	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..
[2]	On September 13, 2019, Cosan and Rezende Barbosa entered into a Private Instrument for Settlement and Termination of Contracts and Other Covenants in which the balance of receivables was settled through the delivery of 1,908,783 and 477,196 shares of Cosan S.A. and Cosan Logística to the Company that were blocked and in custody with a Financial Institution. The equity instruments received in said instrument represent an increase in the Company’s interest of 0.48% and 0.10% in Cosan S.A. and Cosan Logística. Additionally, during the exercise in which the shares held in custody remained blocked, such shares were not entitled to any dividends received, pursuant to the agreement in effect at the time, and the amount of R$20,751 recorded as dividends payable to this shareholder was reversed against retention profit in subsidiary Cosan S.A.

Financial Assets and Liabili_13

Financial Assets and Liabilities - Summary of Receivables from and Payables to Related Parties (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	Sep. 13, 2019	Dec. 31, 2019
Disclosure of receivables and payables [line items]
Shares delivered		1,189,412,363
Cosan S.A Subsidiaries [Member]
Disclosure of receivables and payables [line items]
Dividend payables	R$ 20751
Cosan S.A. [member]
Disclosure of receivables and payables [line items]
Shares delivered	1,908,783
Increase in equity interest	0.48%
Cosan Logística [Member]
Disclosure of receivables and payables [line items]
Shares delivered	477,196
Increase in equity interest	0.10%

Financial Assets and Liabili_14

Financial Assets and Liabilities - Summary of Related Party Transactions (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)	Dec. 31, 2019USD ($)	Dec. 31, 2018BRL (R$)	Dec. 31, 2018USD ($)	Dec. 31, 2017BRL (R$)	Dec. 31, 2017USD ($)
Disclosure of receivables and payables [line items]
Finance result	R$ 0		R$ 0		R$ 0
Total	(786,727)	$ (71,978)	(766,610)	$ (73,105)	(497,496)	$ (70,914)
Other [member]
Disclosure of receivables and payables [line items]
Total	527,359		508,660		573,928
Financial Result [Member]
Disclosure of receivables and payables [line items]
Total	5,683		6,738		7,352
Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Product Sales	298,980		304,648		411,443
Purchase of goods / inputs	(7,010)		(3,672)		(1,347)
Shared income (expense)	(71,978)		(73,105)		(70,914)
Finance result			4,100		7,727
Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Product Sales	221,369		188,895		154,104
Purchase of goods / inputs	(1,240,781)		(1,205,231)		(1,006,515)
Finance result	5,729
Other [member]
Disclosure of receivables and payables [line items]
Product Sales	7,010		15,117		8,381
Finance result	(5)		2,879		3
Usina Santa Luiza [member]
Disclosure of receivables and payables [line items]
Finance result	(41)		(241)		(378)
Purchase Of Goods [Member]
Disclosure of receivables and payables [line items]
Total	R$ 1247791		R$ 1208903		R$ 1007862

Financial Assets and Liabili_15

Financial Assets and Liabilities - Summary of Officers' and Directors' Compensation (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transactions between related parties [abstract]
Short-term benefits to officers and directors		R$ 88440	R$ 86810	R$ 76976
Share-based payment transactions	[1]	16,823	11,423	63,658
Post-employment benefits		728	476	934
Other long-term benefits			547	664
Benefits from termination of employment contract		0	1,193	635
Officers' and directors' compensation		R$ 105991	R$ 100449	R$ 142867
[1]	Replacement of the stock option plans to the stock-based compensation plan (Note 23).

Financial Assets and Liabili_16

Financial Assets and Liabilities - Summary of Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and debentures	R$ 7811734	R$ 8462594
Debentures	25,339,619	17,802,481
Total	29,052,215	22,574,313	R$ 21688946
Current	3,518,225	2,115,305
Non-current	25,533,990	20,459,008
Dollar (USD) [member]
Disclosure of detailed information about borrowings [line items]
Total	16,165,603	13,586,899
Pound (GBP) [member]
Disclosure of detailed information about borrowings [line items]
Total	R$ 443500	563,044
September nineteen [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 0.90%
Annual interest	5.30%
Maturity	Sep-2019
Loans, borrowings and debentures	R$ 0	43,471
Objective	Working capital
Feb-21 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	106 % of CDI
Annual interest	5.73%
Maturity	Feb-2021
Loans, borrowings and debentures	R$ 1727459	0
Objective	Acquisition
Oct-22 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	100% CDI + 0,50%
Annual interest	4.92%
Loans, borrowings and debentures	R$ 2015251	0
Objective	Working capital
Fixed interest rate [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	5.50%
Maturity	Sep-2029
Loans, borrowings and debentures	R$ 3071052	0
Objective	Acquisition
Fixed interest rate [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed U.S.$
Annual interest	8212.00%
Maturity	Aug-2019
Loans, borrowings and debentures	R$ 0	15,499
Objective	Working capital
IGPM + 6.10% [member] | May twenty eight [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IGPM + 6,10%
Annual interest	10.59%
Maturity	May-2028
Loans, borrowings and debentures	R$ 240900	228,010
Objective	Working capital
IPCA + 4,00% [member] | 20-Sep [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 5.57%
Annual interest	9.84%
Maturity	Sep-2020
Loans, borrowings and debentures	R$ 108133	203,613
Objective	Working capital
IPCA + 4,00% [member] | Oct-29 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 4,00%
Annual interest	8.20%
Maturity	Oct-2029
Loans, borrowings and debentures	R$ 219466	0
Objective	Working capital
IPCA + 7.14% [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 7.14%
Annual interest	11.47%
Maturity	Dec-2020
Loans, borrowings and debentures	R$ 318412	305,894
Objective	Working capital
IPCA + 7.48% [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 7.48%
Annual interest	11.82%
Maturity	Dec-2022
Loans, borrowings and debentures	R$ 286271	275,014
Objective	Working capital
IPCA + 7.36% [member] | December twenty five [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 7.36%
Annual interest	11.70%
Maturity	Dec-2025
Loans, borrowings and debentures	R$ 94367	90,656
Objective	Working capital
IPCA + 5.87% [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 5.87%
Annual interest	10.15%
Maturity	Dec-2023
Loans, borrowings and debentures	R$ 859996	767,638
Objective	Working capital
IPCA + 4.33% [member] | Oct-24 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 4.33%
Annual interest	8.54%
Maturity	Oct-2024
Loans, borrowings and debentures	R$ 431817	414,583
Objective	Working capital
128 % of CDI [member] | February Nineteen [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	128 % of CDI
Annual interest	8.26%
Maturity	Feb-2019
Loans, borrowings and debentures	R$ 0	501,064
Objective	Working capital
IPCA + 4.68% [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 4.68%
Annual interest	8.91%
Loans, borrowings and debentures	R$ 570098	0
Objective	Working capital
IPCA + 4.68% [member] | Oct-24 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Maturity	Feb-2026
IPCA + 4.50% [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 4.50%
Annual interest	8.72%
Maturity	Feb-2029
Loans, borrowings and debentures	R$ 668034	0
Objective	Working capital
IPCA + 3,90% [member] | Oct-29 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 3,90%
Annual interest	8.10%
Maturity	Oct-2029
Loans, borrowings and debentures	R$ 895249	0
Objective	Working capital
BNDES [member] | 24-Jan [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	3.50%
Maturity	Jan-2024
Loans, borrowings and debentures	R$ 1426	2,261
Objective	Expansion project
BNDES [member] | URTJLP [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	URTJLP
Annual interest	7.87%
Maturity	Mar-2022
Loans, borrowings and debentures	R$ 4952	0
Objective	Expansion project
BNDES [member] | URTJLP [member] | Dec - 29 [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	URTJLP
Annual interest	7.86%
Maturity	Dec-2029
Loans, borrowings and debentures	R$ 2213704	2,584,347
Objective	Expansion project
BNDES [member] | Fixed interest rate [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	5.36%
Maturity	Jan-2025
Loans, borrowings and debentures	R$ 834039	1,055,281
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	8.37%
Maturity	Oct-2020
Loans, borrowings and debentures	R$ 144573	316,854
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	6.28%
Maturity	Oct-2020
Loans, borrowings and debentures	R$ 73540	152,562
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	6.45%
Maturity	Jun-2023
Loans, borrowings and debentures	R$ 52031	63,852
Objective	Investment
BNDES [member] | Selic [member] | 20-Sep [member] | With guarantee [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and debentures	R$ 0	3,930
BNDES [member] | TLJP index [member] | 23-Jun [member] | With guarantee [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	TJLP
Annual interest	5.95%
Maturity	Jun-2023
Loans, borrowings and debentures	R$ 1667	0
Objective	Investment
BNDES [member] | TLJP index [member] | 23-Jun [member] | With guarantee [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	TJLP
Annual interest	7.57%
Maturity	Jun-2023
Loans, borrowings and debentures	R$ 83174	107,731
Objective	Investment
BNDES [member] | Selic [member] | 20-Sep [member] | With guarantee [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Selic
Annual interest	6.80%
Maturity	Sep-2020
Loans, borrowings and debentures	R$ 1118	0
Objective	Expansion project
BNDES [member] | Selic [member] | 20-Sep [member] | With guarantee [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Selic
Annual interest	13.65%
Maturity	Sep-2020
Objective	Expansion project
BNDES [member] | IPCA [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA
Annual interest	12.07%
Maturity	Nov-2021
Loans, borrowings and debentures	R$ 1528	2,211
Objective	Expansion project
EIB [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-2020
Loans, borrowings and debentures	R$ 29081	54,508
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-2020
Loans, borrowings and debentures	R$ 31770	89,003
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	2.46%
Maturity	May-2021
Loans, borrowings and debentures	R$ 71129	115,581
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	2.66%
Maturity	Sep-2021
Loans, borrowings and debentures	R$ 89336	130,402
Objective	Investment
FINEP [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and debentures	R$ 3712596	4,771,832
FINEP [member] | Fixed interest rate [member] | Dec - 19 [member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	5.00%
Maturity	Dec-2019
Loans, borrowings and debentures	R$ 0	93,309
Objective	Investment
Foreign loans [member] | December twenty three [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	CDI + 0.80%
Annual interest	5.24%
Maturity	Dec-2023
Loans, borrowings and debentures	R$ 512078	0
Objective	Exportation
Foreign loans [member] | Fixed interest rate [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Fixed
Annual interest	1.16%
Maturity	Mar-2022
Loans, borrowings and debentures	R$ 3561	0
Objective	Acquisition
Foreign loans [member] | Libor [member] | Pound (GBP) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	GBP + Libor
Annual interest	4.37%
Maturity	Dec-2019
Loans, borrowings and debentures	R$ 0	363,250
Objective	Acquisition
Foreign loans [member] | Libor [member] | December twenty two [member] | Pound (GBP) [member] | Without guarantee [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	GBP + Libor
Annual interest	1.96%
Maturity	Dec-2022
Loans, borrowings and debentures	R$ 106643	0
Objective	Acquisition
Foreign loans [member] | Libor [member] | December twenty two [member] | Pound (GBP) [member] | Without guarantee [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	GBP + Libor
Annual interest	2.36%
Maturity	Dec-2022
Loans, borrowings and debentures	R$ 186604	0
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	2.22%
Maturity	Nov-2020
Loans, borrowings and debentures	R$ 150253	199,794
Objective	Acquisition
Foreign loans [member] | 126% of CDI [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	126% of CDI
Annual interest	8.13%
Maturity	Dec-2019
Loans, borrowings and debentures	R$ 0	514,817
Objective	Exportation
Foreign loans [member] | 125% of CDI [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	125% of CDI
Annual interest	8.06%
Maturity	Jan-2019
Loans, borrowings and debentures	R$ 0	646,024
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$ 2040752	1,961,819
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-2020
Loans, borrowings and debentures	R$ 20688	39,738
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	2.65%
Maturity	Nov-2022
Loans, borrowings and debentures	R$ 217537	209,987
Objective	Working capital
Resolution 4131 [member] | May-23 [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-2023
Loans, borrowings and debentures	R$ 313493	292,172
Objective	Working capital
Resolution 4131 [member] | Dec - 19 [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$
Annual interest	4.34%
Maturity	Dec-2019
Loans, borrowings and debentures	R$ 0	41,033
Objective	Working capital
Resolution 4131 [member] | Libor [member] | February twenty [member] | Dollar (USD) [member] | Without guarantee [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$ + Libor
Annual interest	2.90%
Maturity	Feb-2020
Loans, borrowings and debentures	R$ 81107	0
Objective	Working capital
Resolution 4131 [member] | Libor [member] | February twenty [member] | Dollar (USD) [member] | Without guarantee [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$ + Libor
Annual interest	3.75%
Maturity	Feb-2020
Loans, borrowings and debentures	R$ 0	156,387
Objective	Working capital
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-2023
Loans, borrowings and debentures	R$ 438985	409,590
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-2024
Loans, borrowings and debentures	R$ 3318895	3,061,566
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-2024
Loans, borrowings and debentures	R$ 903636	2,022,793
Objective	Acquisition
Senior notes due 2025[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-2025
Loans, borrowings and debentures	R$ 2182089	1,997,394
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-2027
Loans, borrowings and debentures	R$ 3234647	2,977,721
Objective	Acquisition
Working capital [member] | Dec - 19 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Annual interest	7.86%
Maturity	Dec-2019
Loans, borrowings and debentures	R$ 0
Objective	Working capital
Working capital [member] | Oct-22 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Maturity	Oct-2022
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
Annual interest	6.79%
Maturity	Dec-2019
Loans, borrowings and debentures	R$ 0	5,018
Objective	Working capital
Working capital [member] | 122% of CDI [member] | Dec - 19 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	122% of CDI
Loans, borrowings and debentures		15,402
Working capital [member] | 120.25% of CDI [member] | Dec - 19 [member]
Disclosure of detailed information about borrowings [line items]
Annual interest	6.53%
Working capital [member] | 120.25% of CDI [member] | Dec - 19 [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	120.25% of CDI
Loans, borrowings and debentures		30,828
Bank overdraft [member] | 125.5% of CDI [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	125.5% of CDI
Annual interest	5.53%
Maturity	Jan-2020
Loans, borrowings and debentures	R$ 740	0
Objective	Working capital
Prepayment [member] | 20-Oct [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	100% Libor 0,76%
Annual interest	2.72%
Maturity	Oct-2020
Loans, borrowings and debentures	R$ 40474	0
Objective	Working capital
Prepayment [member] | 21-Nov [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	100% Libor
Annual interest	2.90%
Maturity	Nov-2021
Loans, borrowings and debentures	R$ 80932	0
Objective	Working capital
Prepayment [member] | Libor [member] | Dec - 19 [member] | Dollar (USD) [member] | Without guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	U.S.$+Libor
Annual interest	3.64%
Maturity	Dec-2019
Loans, borrowings and debentures	R$ 0	11,706
Objective	Working capital
Export Credit Note NCE [Member] | With guarantee [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index	Euribor + 0.58%
Annual interest	0.58%
Maturity	Sep-2026
Loans, borrowings and debentures	R$ 79528	R$ 0
Objective	Investment

Financial Assets and Liabili_17

Financial Assets and Liabilities - Summary of Non-current Borrowings (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	R$ 25533990	R$ 20459008
1 - 2 years [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	1,813,849	2,113,502
25 to 36 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	3,240,861	1,310,790
37 to 48 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	2,294,198	1,201,227
49 to 60 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	5,032,388	2,429,146
61 to 72 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	2,520,671	5,783,465
73 to 84 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	456,983	2,332,961
85 to 96 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	3,821,149	475,964
Thereafter [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	R$ 6353891	R$ 4811953

Financial Assets and Liabili_18

Financial Assets and Liabilities - Summary of Carrying in Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Borrowings	R$ 29052215	R$ 22574313	R$ 21688946
Brazilian reais (R$) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	12,360,023	8,424,370
U.S. dollar (U.S.$) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	16,165,603	13,586,899
British pound (GBP) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	443,500	563,044
Euro (EUR) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	R$ 83089	R$ 0

Financial Assets and Liabili_19

Financial Assets and Liabilities - Summary of Changes in Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of detailed information about borrowings [abstract]
Beginning Balance	R$ 22574313	R$ 21688946
Raised	9,352,123	3,685,290
Repayment of principal	(4,422,026)	(5,301,421)
Payment of interest on loans, borrowings and debentures	(1,384,184)	(1,454,712)	[1]	R$ 1591549	[1]
Interest, exchange rate and fair value	2,931,989	3,956,210
Ending balance	R$ 29052215	R$ 22574313		R$ 21688946
[1]	For details on this restated, see note 24.

Financial Assets and Liabili_20

Financial Assets and Liabilities - Schedule Required to Comply Financial Covenants (Detail)	12 Months Ended
	Dec. 31, 2019
Debentures 3rd issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA subsidiary cannot exceed 4.00
Ratios	1.43%
Debentures 3rd issue one [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Short-term indebtedness / Total indebtedness cannot exceed 0.6
Ratios	0.16%
Debentures 4th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA subsidiary cannot exceed 4.00
Ratios	1.43%
Debentures 4th issue one [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Short-term indebtedness / Total indebtedness cannot exceed 0.6
Ratios	0.16%
Debentures 5th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA subsidiary cannot exceed 4.00
Ratios	1.43%
Debentures 6th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA subsidiary cannot exceed 4.00
Ratios	1.43%
Debentures 7th issue [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA subsidiary cannot exceed 4.00
Ratios	1.43%
Debenture 8th Issue [Member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net onerous debt / EBITDA subsidiary cannot exceed 4.00
Ratios	1.43%
Debentures 2nd Issue [Member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net debt / EBITDA subsidiary not higher than or equal to 4.5
Ratios	1.80%
Senior notes due 2024 [Member]
Disclosure of detailed information about borrowings [line items]
Triggers	Pro forma(i) / EBITDA
Ratios	2.30%
Senior notes due 2024 - Rumo [Member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net debt / EBITDA subsidiary not higher than or equal to 4.0
Ratios	2.20%
Senior notes due 2025 [Member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net debt / EBITDA subsidiary not higher than or equal to 4.0
Ratios	2.20%
Senior notes due 2027 [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net debt (i)|(ii) / EBITDA subsidiary not higher than or equal to 3.5
Ratios	1.80%
Senior notes due 2029 [Member]
Disclosure of detailed information about borrowings [line items]
Triggers	Pro forma(i) / EBITDA
Ratios	2.30%
BNDES [member]
Disclosure of detailed information about borrowings [line items]
Triggers	Net Financial Debt / EBITDA subsidiary not higher than or equal 4.0x in December 2019
Ratios	2.06%
BNDES one [member]
Disclosure of detailed information about borrowings [line items]
Triggers	EBITDA subsidiary / Consolidated Financial Result not higher than or equal 1.40x in December 2019
Ratios	2.68%

Financial Assets and Liabili_21

Financial Assets and Liabilities - Summary of movement of leases (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019
Disclosure Of Movement Of Leases [Line Items]
At January 1, 2019	R$ 553350
At December 31, 2018		R$ 553350
Beginning balance		944,138
Initial Recognition Of IFRS 16	1,469,959
Additions	2,777,275
Recognition of interest	512,964	144,763
Transfer of liabilities	(117,428)
Payment of principal	(423,823)	(384,752)
Payment of interest	(249,325)	(150,799)
Contracts monetary correction	71,916
Current			R$ 542475
Non-current			4,052,413
Ending balance	4,594,888
Total	4,594,888	944,138	4,594,888
Finance Lease [Member]
Disclosure Of Movement Of Leases [Line Items]
At January 1, 2019	553,350
At December 31, 2018		553,350
Beginning balance		944,138
Recognition of interest	81,982	144,763
Payment of principal	(132,100)	(384,752)
Payment of interest	(73,641)	(150,799)
Current			97,242
Non-current			332,349
Ending balance	429,591
Total	429,591	944,138	429,591
Operational Lease [Member]
Disclosure Of Movement Of Leases [Line Items]
At January 1, 2019	1,469,959
At December 31, 2018		R$ 1469959
Initial Recognition Of IFRS 16	1,469,959
Additions	2,777,275
Recognition of interest	430,982
Transfer of liabilities	(117,428)
Payment of principal	(291,723)
Payment of interest	(175,684)
Contracts monetary correction	71,916
Current			445,233
Non-current			3,720,064
Ending balance	4,165,297
Total	R$ 4165297		R$ 4165297

Financial Assets and Liabili_22

Financial Assets and Liabilities - Summary of lease expense (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)
Disclosure Of Lease Expense [Line Items]
Variable lease payments not included in the measurement of lease liabilities	R$ 10691
Expenses relating to short-term leases	37,143
Expenses relating to leases of low-value assets, excluding short-term leases of low-value assets	348
Lease expense	R$ 48182

Financial Assets and Liabili_23

Financial Assets and Liabilities - Summary of Trade Payables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of trade and other payables [line items]
Other	R$ 17118	R$ 11221
Total trade and other payables	2,190,264	1,923,920
Materials and service suppliers [member]
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers	1,356,978	1,073,227
Natural gas suppliers [member]
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers	815,798	838,105
Fuel and lubricants suppliers [member]
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers	R$ 370	R$ 1367

Financial Assets and Liabili_24

Financial Assets and Liabilities - Summary of Derivative Financial Instruments (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Assets	R$ 3824410	R$ 2548857
Liabilities	(81,051)	(25,714)
Notional	13,522,270	14,011,834
Fair value	3,774,143	2,521,424
Fair value [member]
Disclosure of detailed information about financial instruments [line items]
Total financial instruments	3,743,359	2,523,143
Assets	3,824,410	2,548,857
Liabilities	(81,051)	(25,714)
Forward agreements [member]
Disclosure of detailed information about financial instruments [line items]
Notional	1,542,535	907,832
Fair value	(30,784)	1,719
Interest rate swaps [member]
Disclosure of detailed information about financial instruments [line items]
Notional	2,633,796	2,114,926
Fair value	692,642	394,497
Exchange and interest rate [member]
Disclosure of detailed information about financial instruments [line items]
Notional	10,888,474	11,896,908
Fair value	R$ 3081501	R$ 2126927

Financial Assets and Liabili_25

Financial Assets and Liabilities - Summary of movement of the obligation with preferred shareholders (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Movement Obligation With Preferred Shareholders [Line Items]
Beginning balance	R$ 1097490	R$ 1442680
Preferred share holders dividend distribution	(535,832)	(422,639)
Preferred share holders monetary variation	49,879	77,449
Ending balance	R$ 611537	R$ 1097490

Financial Assets and Liabili_26

Financial Assets and Liabilities - Summary of foreign currency-related hedging instruments and interest rate swaps (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	R$ 13522270	R$ 14011834
Loans and borrowings	(7,811,734)	(8,462,594)
Loans and borrowings accumulated fair value adjustment	(1,836,748)	(2,986,580)
Hedging instrument, assets	4,243,015	2,515,225
Derivative hedging instruments accumulated fair value adjustment	1,569,705	1,894,626
Net currency and interest rate instruments	(3,568,719)	(5,947,369)
Net accumulated fair value adjustment of currency and interest rate instruments	(267,043)	(1,091,954)
Nominal Amount Of Hedging Instruments	(7,011,385)
Senior Swaps Notes 2023 (Cosan) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Hedging instrument, assets	418,340	311,937
Derivative hedging instruments accumulated fair value adjustment	128,357	121,350
Nominal Amount Of Hedging Instruments	(403,070)
3rd issue swaps—3rd series (Comgas) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Hedging instrument, assets	24,842	41,286
Derivative hedging instruments accumulated fair value adjustment	5,510	11,488
Nominal Amount Of Hedging Instruments	(79,299)
5th issue swaps—single series (Comgas) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Hedging instrument, assets	175,262	86,679
Derivative hedging instruments accumulated fair value adjustment	88,583	42,248
Nominal Amount Of Hedging Instruments	(684,501)
Senior Swaps Notes 2024 (Rumo) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Hedging instrument, assets	989,022	486,944
Derivative hedging instruments accumulated fair value adjustment	340,264	486,944
Nominal Amount Of Hedging Instruments	(3,023,025)
Senior Swaps Notes 2025 (Rumo) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Hedging instrument, assets	479,481	243,790
Derivative hedging instruments accumulated fair value adjustment	201,679	243,790
Nominal Amount Of Hedging Instruments	(2,015,350)
Senior Swaps Notes 2024 (Cosan) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Hedging instrument, assets	2,156,068	1,344,589
Derivative hedging instruments accumulated fair value adjustment	805,312	988,806
Nominal Amount Of Hedging Instruments	(806,140)
3rd issue—3rd series (Comgas) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	79,299
Loans and borrowings	(108,133)	(203,613)
Loans and borrowings accumulated fair value adjustment	(14,822)	(34,040)
5th issue—single series (Comgas) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	684,501
Loans and borrowings	(859,996)	(767,638)
Loans and borrowings accumulated fair value adjustment	(90,110)	(80,532)
Senior Notes 2023 (Cosan) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	403,070
Loans and borrowings	(438,985)	(409,590)
Loans and borrowings accumulated fair value adjustment	(99,541)	(193,295)
Senior Notes 2024 (Rumo) [mrember]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	3,023,025
Loans and borrowings	(3,318,895)	(3,061,566)
Loans and borrowings accumulated fair value adjustment	(471,159)	(689,141)
Senior Notes 2025 (Rumo) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	2,015,350
Loans and borrowings	(2,182,089)	(1,997,394)
Loans and borrowings accumulated fair value adjustment	(295,208)	(447,674)
Senior Swaps Notes 2024 (Cosan) [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	806,140
Loans and borrowings	(903,636)	(2,022,793)
Loans and borrowings accumulated fair value adjustment	R$ 865908	R$ 1541898

Financial Assets and Liabili_27

Financial Assets and Liabilities - Summary of Market Value of Senior Notes that are listed on Luxembourg Stock Exchange (Detail)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	104.48%
Senior notes due 2023 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	101.46%	96.86%
Senior notes due 2024 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	107.90%	104.27%
Senior notes due 2024 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	105.18%	98.55%
Senior notes due 2025[member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	107.27%	94.94%
Senior notes due 2027 [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	109.18%	101.15%
Perpetual notes [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	104.06%	101.21%

Financial Assets and Liabili_28

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, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Financial assets		R$ 17705721	R$ 12239196
Financial liabilities		(38,078,126)	(27,455,828)
Level 3 [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		(26,119)	(73,352)	R$ 116134
Cost [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		10,353,720	8,352,282
Financial liabilities		(16,635,587)	(12,797,205)
Cost [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,279,170	1,600,590
Cost [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,115,503	4,202,835
Cost [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,824,410	2,548,857
Financial liabilities		(81,051)	(25,714)
Cost [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		(16,370,166)	(12,569,126)
Cost [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	[1]	(184,370)	(202,365)
Cost [member] | Other financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		134,637
Fair value [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		134,637
Fair value [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		10,219,083	8,352,282
Financial liabilities		(16,484,434)	(12,723,853)
Fair value [member] | Level 2 [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,279,170	1,600,590
Fair value [member] | Level 2 [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,115,503	4,202,835
Fair value [member] | Level 2 [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,824,410	2,548,857
Financial liabilities		(81,051)	(25,714)
Fair value [member] | Level 2 [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		(16,245,132)	(12,569,126)
Fair value [member] | Level 2 [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	[1]	(158,251)
Fair value [member] | Level 2 [member] | Other financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		134,637
Fair value [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities		(26,119)	(73,352)
Fair value [member] | Level 3 [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	[1]	R$ 26119	R$ 73352
[1]	Composed of: (i) consideration payable related to the intangible asset of the contract with ExxonMobil in the amount of R$ 158,261 (level 2); and (ii) a variable contingent consideration payable of R$ 26,119 (level 3), which considers the present value of the expected payment discounted, using a risk-adjusted discount rate. The expected payment is determined considering the most likely scenario of revenues and projected EBITDA, which in turn determine the cash generation capacity. Significant unobservable inputs are the forecast annual revenue growth rate, EBITDA margin forecast and the 9.8% risk-adjusted discount rate.

Financial Assets and Liabili_29

Financial Assets and Liabilities - Summary of Carrying Amounts and Fair Value of Financial Assets and Financial Liabilities (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of fair value measurement of assets [line items]
Discount rate adjusted for risk	9.80%
Financial liabilities	R$ 38078126	R$ 27455828
Level 2 [member] | Exxon mobil [member]
Disclosure of fair value measurement of assets [line items]
Consideration payable related to intangible asset	158,261
Level 3 [member] | Contingent consideration [member]
Disclosure of fair value measurement of assets [line items]
Financial liabilities	R$ 26119	R$ 73352	R$ 116134

Financial Assets and Liabili_30

Financial Assets and Liabilities - Summary of Changes in Level 3 Items (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Beginning Balance	R$ 27455828
Ending Balance	38,078,126	R$ 27455828
Contingent consideration [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Beginning Balance	73,352	116,134
Addition	21,206	4,242
Principal amortization	(63,686)	(61,847)
Interest and exchange variation	(4,753)	14,823
Ending Balance	R$ 26119	R$ 73352

Other Tax Receivables - Summary

Other Tax Receivables - Summary of Other Current Tax Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	R$ 1677012	R$ 1647691
Current	950,246	796,199
Non-Current	726,766	851,492
COFINS - Revenue tax [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	706,165	646,135
ICMS - State VAT [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	602,127	575,494
PIS - Revenue tax [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	150,099	169,460
ICM SCIAP Taxes [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	141,514	183,845
Credit installment [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	41,516	40,261
Other [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	R$ 35591	R$ 32496

Other Tax Receivables - Summa_2

Other 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 Tax Receivables - Additio

Other Tax Receivables - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)	Dec. 31, 2019USD ($)	Dec. 31, 2018BRL (R$)		Dec. 31, 2017BRL (R$)
Trade and Other Current Receivables [line items]
Financial result	R$ 63899		R$ 93243		R$ 2733352
Recovering tax credits	165,398		R$ 326987	[1]
PIS and COFINS [member]
Trade and Other Current Receivables [line items]
Other income	60,941
Financial result	14,758
Recovering tax credits	40,477
Other Recoverable Taxes	75,699
Cosan S.A. [member]
Trade and Other Current Receivables [line items]
Other income	101,179
Financial result	54,039
Other Recoverable Taxes	155,218
ICMS [Member]
Trade and Other Current Receivables [line items]
Recovering tax credits	290,486
Tax Assets Recognized | $		$ 135,268
STF [Member]
Trade and Other Current Receivables [line items]
Contingent asset	687,478
Comgas [member]
Trade and Other Current Receivables [line items]
Contingent asset	23,773
Comgas [member] | PIS and COFINS [member]
Trade and Other Current Receivables [line items]
Tax benefit from federal tax authorities	188,216
Subsidiary CLE [Member]
Trade and Other Current Receivables [line items]
Other income	40,238
Financial result	39,281
Other Recoverable Taxes	R$ 79519
[1]	For details on this restated, see note 24.

Inventories - Summary of invent

Inventories - Summary of inventories and written down of inventories (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Classes of current inventories [abstract]
Finished goods	R$ 457447	R$ 389896
Spare parts and accessories	236,347	224,005
Raw material for construction process	55,347	45,397
Warehouse and others	31,287	50,768
Fuels and lubricants	6,894	6,224
Inventories	R$ 787322	R$ 716290

Investments in Associates - Sum

Investments in Associates - Summary of Information in Associates of Company and Company's Ownership (Detail) - BRL (R$) R$ in Thousands	Dec. 12, 2017	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017		Sep. 13, 2019
Disclosure of associates and joint ventures [line items]
Shares issued by the associate		1,189,412,363
Beginning balance		R$ 378519
Interest in earnings (losses) of associates		(1,231)	R$ 45066	[1]	R$ 10794	[1]
Ending balance		R$ 377707	R$ 378519
Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	58.21%
Shares issued by the associate							1,908,783
Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest	79.90%
Moove Lubricants Limited [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan Biomassa SA [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest			81.50%
Cosan Cayman I I Limited [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan Global Limited [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan Investimentose Participacoes S A [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Airport Energy Limited [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Airport Energy Services Limited [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Wessesx Petroleum Limited [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
TTA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		75.00%	75.00%
Cosan Lubrificantes S.R.L [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
LubrigrupoII [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan Lubrificantese Especialidades 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 SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan Overseas Limited [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan Paraguay S A [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan U.S Inc [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Ilha Terminal Distribuicao de Produtos Quimicos [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Pasadena Empreendimentose Participacoes S A [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Zip Lube 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 SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		75.00%	100.00%
Rumo S.A. [member] | Cosan SA [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 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 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 Malha Paulista 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 Malha Sul 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 Malha Norte SA [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		28.40%	28.40%
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%
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%
Distribuidora de Gas Participacoes S A [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%
Companhia de Gas de Sao Paulo – COMGAS [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		99.15%	80.12%
Cosan Lubes Investments Limited [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		70.00%	100.00%
Stanbridge Group Limited [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Cosan Cinco S A [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Commercial Lubricants Moove Corp [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		100.00%	100.00%
Rumo Malha Central S A [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		28.47%	8212.00%
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%
Interest Of Cosan Logistica SA [Member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		0.10%	0.10%
Associates [member]
Disclosure of associates and joint ventures [line items]
Beginning balance		R$ 378519	R$ 307749
Interest in earnings (losses) of associates		1,231	45,066
Other comprehensive (losses) D		33	3,202
Dividends		(18,887)	(16,970)
Increase/ reduction of f capital and li		31,113	39,472
Ending balance		377,707	R$ 378519		307,749
Sales or purchase of interests		5,655
Other		R$ 19957
Associates [member] | Cosan SA [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		64.59%	60.25%
Associates [member] | Cosan Logistica S.A. [member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		73.49%	72.50%
Associates [member] | Cosan Limited Partners Brasil Consultoria Ltda [Member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		60.00%	60.00%
Associates [member] | Sinlog Tecnologia em Logstica SA [Member]
Disclosure of associates and joint ventures [line items]
Percentage of ownership interest		47.62%
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$ 101109	R$ 98723
Interest in earnings (losses) of associates		4,667	5,618
Dividends		(3,434)	(3,232)
Ending balance		102,342	101,109		98,723
Associates [member] | Novvi Limited Liability Company [member]
Disclosure of associates and joint ventures [line items]
Beginning balance		13,449	11,756
Interest in earnings (losses) of associates		168	(524)
Other comprehensive (losses) D		(136)	2,217
Ending balance			13,449		11,756
Other		R$ 13481
Associates [member] | Janus Brasil Participacoes S.A. [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate		136,928,272
Shares held by Cosan		69,361,678
Cosan ownership interest		50.77%
Economic benefits %		5.00%
Beginning balance		R$ 93821	51,426
Interest in earnings (losses) of associates		5,213	9,142
Dividends		(4,060)	(4,386)
Increase/ reduction of f capital and li		31,113	37,639
Ending balance		R$ 126087	93,821		51,426
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$ 59584	57,532
Interest in earnings (losses) of associates		1,475	2,528
Other comprehensive (losses) D		142	202
Dividends		(1,341)	(678)
Ending balance		R$ 59860	59,584		57,532
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$ 32236	31,126
Interest in earnings (losses) of associates		1,528	1,634
Other comprehensive (losses) D		27	42
Dividends		(1,816)	(566)
Ending balance		31,975	32,236		31,126
Associates [member] | Usina Santa Luiza SA [member]
Disclosure of associates and joint ventures [line items]
Beginning balance		29,209	4,389
Interest in earnings (losses) of associates		(29,209)	22,987
Increase/ reduction of f capital and li			1,833
Ending balance			29,209		4,389
Associates [member] | Other investments [member]
Disclosure of associates and joint ventures [line items]
Beginning balance		49,111	52,797
Interest in earnings (losses) of associates		17,389	3,681
Other comprehensive (losses) D			741
Dividends		(8,236)	(8,108)
Ending balance		57,443	R$ 49111		R$ 52797
Sales or purchase of interests		5,655
Other		R$ 6476
[1]	For details on this restated, see note 24.

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	Sep. 02, 2019	Dec. 31, 2019	Aug. 31, 2019
Payly Solucoes de Pagamentos S.A. [member]
Disclosure of subsidiaries [line items]
Equity percent sold	25.00%
Proceeds from changes in ownership interests in subsidiaries	R$ 11215
Sinlog Tecnologia em Logstica [member]
Disclosure of subsidiaries [line items]
Cash transferred			R$ 5000
Rumo [member]
Disclosure of subsidiaries [line items]
Dividend payables		R$ 1197

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, 2019	Dec. 31, 2018		Dec. 31, 2017
Statement of financial statements [line items]
Assets	R$ 65717874	R$ 56360716
Liabilities	(49,477,393)	(38,391,360)
Shareholders' equity	16,240,481	17,969,356		R$ 17059413
Profit for the year	2,893,373	2,083,180	[1]	R$ 1046297	[1]
Radar Propriedades Agricolas S.A. [member]
Statement of financial statements [line items]
Assets	2,259,400	2,240,694
Liabilities	(309,910)	(302,946)
Shareholders' equity	1,949,490	1,937,748
Profit for the year	58,709	100,628
Radar II Propriedades Agricolas S.A. [member]
Statement of financial statements [line items]
Assets	821,183	829,739
Liabilities	(19)	(18)
Shareholders' equity	821,164	829,721
Profit for the year	50,920	54,509
Novvi Limited Liability Company [member]
Statement of financial statements [line items]
Assets	0	81,729
Liabilities	0	(6,255)
Shareholders' equity	0	75,474
Profit for the year	0	11,750
Tellus Brasil Participacoes S.A. [member]
Statement of financial statements [line items]
Assets	2,137,559	2,097,536
Liabilities	(136,375)	(120,783)
Shareholders' equity	2,001,184	1,976,753
Profit for the year	91,431	110,185
Janus Brasil Participacoes S.A. [member]
Statement of financial statements [line items]
Assets	2,632,321	1,981,825
Liabilities	(160,167)	(142,347)
Shareholders' equity	2,472,154	1,839,478
Profit for the year	R$ 97652	133,134
Usina Santa Luiza SA [member]
Statement of financial statements [line items]
Assets		110,629
Liabilities		(22,993)
Shareholders' equity		(87,636)
Profit for the year		R$ 74467
[1]	For details on this restated, see note 24.

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, 2019	Dec. 31, 2018
Statement of financial statements [line items]
Shares issued by the associate	1,189,412,363
Shares held by non-controlling shareholders	3,144,187
Non-controlling interest	0.26%
Beginning balance	R$ 11354953
Ending balance	10,838,616	R$ 11354953
Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	11,354,953	11,020,656
Interest in earnings (losses) of associates	1,577,032	1,107,732
Sales or purchase of interests	(1,387,374)	(435,847)
Other comprehensive income (losses)	(91,920)	(15,795)
Dividends	(223,415)	(343,450)
New standards adopted	(377,420)	(4,738)
Capital increase	(11,938)
Business combination		7,199
Other	(1,302)	19,196
Ending balance	R$ 10838616	11,354,953
Comgas [member]
Statement of financial statements [line items]
Shares issued by the associate	132,520,587
Shares held by non-controlling shareholders	1,124,363
Non-controlling interest	0.85%
Comgas [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	R$ 987358	850,595
Interest in earnings (losses) of associates	40,455	250,774
Sales or purchase of interests	(972,988)	12,287
Other comprehensive income (losses)	(560)	(6,418)
Dividends	(16,969)	(118,945)
New standards adopted		(1,280)
Capital increase	(12,727)
Other		345
Ending balance	R$ 24569	987,358
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	1,115,164,072
Non-controlling interest	71.53%
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%
Cosan S.A. [member]
Statement of financial statements [line items]
Shares issued by the associate	394,210,000
Shares held by non-controlling shareholders	139,589,761
Non-controlling interest	35.41%
Cosan S.A. [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	R$ 3765964	3,795,050
Interest in earnings (losses) of associates	988,382	632,964
Sales or purchase of interests	(849,033)	(448,538)
Other comprehensive income (losses)	(94,672)	(17,456)
Dividends	(203,977)	(216,702)
New standards adopted		(3,381)
Other	(1,789)	24,027
Ending balance	R$ 3604875	3,765,964
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	122,800,746
Non-controlling interest	26.51%
Rumo S.A. [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	R$ 5929151	5,732,763
Interest in earnings (losses) of associates	463,594	197,616
Other comprehensive income (losses)	1,930	7,999
Dividends		(2,742)
New standards adopted	(340,050)
Other	4,348	(6,485)
Ending balance	6,058,973	5,929,151
Logispot Armazens Agricolas S.A. [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	34,656	34,588
Interest in earnings (losses) of associates	172	90
Dividends	(610)	(22)
Ending balance	34,218	34,656
Other investments [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	7,491	376
Interest in earnings (losses) of associates	6,698	5,750
Sales or purchase of interests	4,567
Other comprehensive income (losses)	866	(795)
Dividends	(1,859)	(5,039)
Capital increase	789
Business combination		7,199
Other	(3,254)
Ending balance	15,298	7,491
Cosan Logistica [member] | Subsidiaries [member]
Statement of financial statements [line items]
Beginning balance	630,333	607,284
Interest in earnings (losses) of associates	59,016	20,538
Sales or purchase of interests	(21,187)	404
Other comprehensive income (losses)		875
New standards adopted	(37,370)	(77)
Other	(607)	1,309
Ending balance	R$ 630185	R$ 630333
CLI [Member]
Statement of financial statements [line items]
Shares issued by the associate	34,963,764
Shares held by non-controlling shareholders	10,489,129
Non-controlling interest	30.00%
CLI [Member] | Subsidiaries [member]
Statement of financial statements [line items]
Interest in earnings (losses) of associates	R$ 18715
Sales or purchase of interests	451,267
Other comprehensive income (losses)	516
Ending balance	R$ 470498
Payly [Member]
Statement of financial statements [line items]
Shares issued by the associate	44,861,170
Shares held by non-controlling shareholders	11,215,293
Non-controlling interest	25.00%
Sinlog Tecnologia em Logistica SA [Member]
Statement of financial statements [line items]
Shares issued by the associate	21,000
Shares held by non-controlling shareholders	10,000
Non-controlling interest	47.62%
TTA [Member]
Statement of financial statements [line items]
Shares issued by the associate	10,521
Shares held by non-controlling shareholders	2,630
Non-controlling interest	25.00%

Investments in Associates - S_5

Investments in Associates - Summary of Financial Position (Detail) - BRL (R$)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current
Assets	R$ 15991837000	R$ 11959590000
Liabilities	(8,917,211,000)	(6,240,818,000)
Non-current
Assets	49,726,037,000	44,401,126,000
Liabilities	(40,560,182,000)	(32,150,542,000)
Total shareholders' equity	16,240,481,000	17,969,356,000	R$ 17059413000
Cosan S.A. [member]
Current
Assets	5,704,933,000	2,076,250,000
Liabilities	(2,437,233,000)	(927,622,000)
Net current assets	3,267,700,000	1,148,628,000
Non-current
Assets	15,107,843,000	16,190,849,000
Liabilities	(7,821,809,000)	(7,410,762,000)
Net non-current assets	7,286,034,000	8,780,087,000
Total shareholders' equity	10,553,734,000	9,928,715,000
Cosan Logistica S.A. [member]
Current
Assets	4,396,000	7,147,000
Liabilities	(4,094,000)	(1,806,000)
Net current assets	302,000	5,341,000
Non-current
Assets	2,376,550,000	2,286,503,000
Net non-current assets	2,376,550,000	2,286,503,000
Total shareholders' equity	2,376,852	2,291,844,000
Companhia de Gas de Sao Paulo - COMGAS [member]
Current
Assets	2,792,056,000	3,223,524,000
Liabilities	(2,807,891,000)	(1,915,211,000)
Net current assets	(15,835,000)	1,308,313,000
Non-current
Assets	9,246,044,000	8,836,357,000
Liabilities	(6,343,690,000)	(4,981,805,000)
Net non-current assets	2,902,354,000	3,854,552,000
Total shareholders' equity	2,886,519,000	5,162,865,000
Rumo S.A. [member]
Current
Assets	1,302,485,000	297,823,000
Liabilities	(1,105,899,000)	(365,275,000)
Net current assets	196,586,000	(67,452,000)
Non-current
Assets	12,271,883,000	10,928,252,000
Liabilities	(4,124,193,000)	(2,832,600,000)
Net non-current assets	8,147,690,000	8,095,652,000
Total shareholders' equity	R$ 8344276000	R$ 8028200000

Investments in Associates - S_6

Investments in Associates - Summary of Profit or Loss and Other Comprehensive Income (Detail) ₨ in Thousands, R$ in Thousands, $ in Thousands	May 16, 2018USD ($)	May 16, 2018INR (₨)	Dec. 31, 2019BRL (R$)	Dec. 31, 2018BRL (R$)		Dec. 31, 2017BRL (R$)
Statement of financial statements [line items]
Net sales			R$ 20611409	R$ 16834768	[1]	R$ 13579021	[1]
Profit before taxes			3,661,948	2,871,897	[1]	1,514,851	[1]
Income tax expenses			(779,596)	(760,487)	[1]	(428,355)	[1]
Profit for the year			2,893,373	2,083,180	[1]	1,046,297	[1]
Other comprehensive income (loss)			(310,218)	(208,756)	[1]	151,065	[1]
Total comprehensive income for the year			2,583,155	1,874,424	[1]	1,197,362	[1]
Comprehensive income attributable to non-controlling interests			1,098,043	1,091,937	[1]	560,099	[1]
Dividends paid	$ 20,000	₨ 69,622	243,317	425,493		792,145
Companhia de Gas de Sao Paulo - COMGAS [member]
Statement of financial statements [line items]
Net sales			9,514,222	6,840,011		5,537,857
Profit before taxes			1,993,963	1,799,963		795,629
Income tax expenses			(626,784)	(540,995)		(235,972)
Profit for the year			1,367,179	1,258,968		559,657
Other comprehensive income (loss)				(32,300)		(15,585)
Total comprehensive income for the year			1,367,179	1,226,668		544,072
Comprehensive income attributable to non-controlling interests			10,967	243,835		109,501
Dividends paid			2,010,101	756,767		1,121,407
Rumo S.A. [member]
Statement of financial statements [line items]
Net sales			596,415	645,088		73,484
Profit before taxes			779,228	285,887		(293,290)
Income tax expenses			(991)	(21,530)		32,483
Profit for the year			778,237	264,357		(260,807)
Other comprehensive income (loss)			2,716	11,182		1,383
Total comprehensive income for the year			780,953	275,539		(259,424)
Comprehensive income attributable to non-controlling interests			558,616	192,368		(185,566)
Dividends paid			4,233	3,346
Cosan S.A. [member]
Statement of financial statements [line items]
Profit before taxes			2,548,401	1,190,893		1,606,191
Income tax expenses			(134,017)	(10,342)		(290,867)
Profit for the year			2,414,384	1,180,551		1,315,324
Other comprehensive income (loss)			(253,507)	(40,348)		179,645
Total comprehensive income for the year			2,160,877	1,140,203		1,494,969
Comprehensive income attributable to non-controlling interests			765,167	606,490		622,254
Dividends paid			389,256	446,295		376,679
Cosan Logistica S.A. [member]
Statement of financial statements [line items]
Profit before taxes			213,937	74,643		(78,218)
Income tax expenses						(1,297)
Profit for the year			213,937	74,643		(79,515)
Other comprehensive income (loss)			790	3,184		394
Total comprehensive income for the year			214,727	77,827		(79,121)
Comprehensive income attributable to non-controlling interests			R$ 56924	R$ 21395		R$ 21707
[1]	For details on this restated, see note 24.

Investments in Associates - S_7

Investments in Associates - Summary of Cash Flows (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Statement of financial statements [line items]
Increase (decrease) in cash and cash equivalents		R$ 4607769	R$ 1227249	[1]	R$ 55009	[1]
Cash and cash equivalents at beginning of year	[1]	3,621,798	4,555,177		4,499,588
Cash and cash equivalents at end of year		8,472,274	3,621,798	[1]	4,555,177	[1]
Cosan S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities		122,639	1,114,880		98,643
Net cash generated by (used in) investing activities		3,500,958	1,097,236		1,126,170
Net cash provided by (used in) financing activities		(1,060,967)	(1,428,044)		(2,147,738)
Increase (decrease) in cash and cash equivalents		2,562,630	784,072		(922,925)
Cash and cash equivalents at beginning of year		928,077	144,005		1,066,930
Cash and cash equivalents at end of year		3,490,707	928,077		144,005
Cosan Logistica S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities		(2,561)	(2,688)		(3,481)
Net cash generated by (used in) investing activities		381	382		(748,482)
Net cash provided by (used in) financing activities			2,584		753,853
Increase (decrease) in cash and cash equivalents		(2,180)	278		1,890
Cash and cash equivalents at beginning of year		2,183	1,905		15
Cash and cash equivalents at end of year		3	2,183		1,905
Companhia de Gas de Sao Paulo - COMGAS [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities		2,512,303	1,573,171		1,637,103
Net cash generated by (used in) investing activities		202,037	(1,121,605)		(634,776)
Net cash provided by (used in) financing activities		(2,233,548)	(1,576,470)		(1,383,142)
Increase (decrease) in cash and cash equivalents		480,792	(1,124,904)		(380,815)
Cash and cash equivalents at beginning of year		602,616	1,727,521		2,108,336
Cash and cash equivalents at end of year		1,083,410	602,616		1,727,521
Rumo S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities		197,313	166,085		(529,337)
Net cash generated by (used in) investing activities		(929,861)	32,164		(1,434,807)
Net cash provided by (used in) financing activities		1,432,659	(198,584)		1,962,035
Increase (decrease) in cash and cash equivalents		700,111	(335)		(2,109)
Cash and cash equivalents at beginning of year		595	930		3,039
Cash and cash equivalents at end of year		R$ 700706	R$ 595		R$ 930
[1]	For details on this restated, see note 24.

Investments in Associates - Add

Investments in Associates - Additional information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)	Sep. 30, 2019$ / sharesshares	Jun. 30, 2019$ / sharesshares
Comgas [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired		1.92%	17.11%
Comgas [member] | Preference shares [member]
Disclosure of detailed information about business combination [line items]
Value per share | $ / shares			$ 82
Number of instruments issued | shares			22,597,886
Comgas [member] | Ordinary shares [member]
Disclosure of detailed information about business combination [line items]
Value per share | $ / shares		$ 83.16
Number of instruments issued | shares		2,527,682
Bottom of range [member] | Comgas [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired		97.23%	94.88%
Top of range [member] | Comgas [member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired		99.15%	97.23%
Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of detailed information about business combination [line items]
Cash transferred	R$ 2066105
Goodwill recognised	1,091,753
Gain loss related related to business combination	R$ 1093117

Investments in Joint Ventures -

Investments in Joint Ventures - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)JointVenture	Dec. 31, 2018BRL (R$)		Dec. 31, 2017BRL (R$)	[1]
Disclosure of joint ventures [line items]
Number of joint ventures | JointVenture	2
Credit facility unused	R$ 350000
Share of profit (loss) of joint ventures accounted for using equity method	1,131,406	R$ 946282	[1]	R$ 985090
Dividends received from joint ventures, classified as investing activities	1,462,625	1,292,127	[1]	R$ 1346460
ICMS Exclusion [Member]
Disclosure of joint ventures [line items]
Share of profit (loss) of joint ventures accounted for using equity method	135,268
Sale To Femsa Comercio [Member]
Disclosure of joint ventures [line items]
Share of profit (loss) of joint ventures accounted for using equity method	528,967
IFRS Sixteen [Member]
Disclosure of joint ventures [line items]
Share of profit (loss) of joint ventures accounted for using equity method	R$ 30040
Raizen Combustiveis S A [member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture	50.00%
Share of profit (loss) of joint ventures accounted for using equity method	R$ 1223557	693,226
Raizen Energia S A [member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture	50.00%
Share of profit (loss) of joint ventures accounted for using equity method	R$ 92151	R$ 253056
[1]	For details on this restated, see note 24.

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, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of joint ventures [line items]
Beginning balance	R$ 8077907	R$ 8447799
Shares issued by the joint venture	1,189,412,363
Interest in earnings of joint ventures	R$ 1131406	946,282	[1]	R$ 985090	[1]
Other comprehensive (losses) income	(197,240)	(46,523)
Interest on capital	(63,500)	(88,200)
Changes in the accounting polices adopted by the Company		(1,340)
Dividends	(1,399,613)	(1,180,111)
Ending balance	7,548,960	8,077,907		8,447,799
Raizen Combustiveis S A [member]
Disclosure of joint ventures [line items]
Beginning balance	R$ 3104613	3,185,987
Shares issued by the joint venture	1,661,418,472,000
Shares held by Cosan	830,709,236,000
Cosan ownership interest	50.00%
Interest in earnings of joint ventures	R$ 1223557	693,226
Other comprehensive (losses) income	(4,770)	8,358
Interest on capital	(63,500)	(88,200)
Changes in the accounting polices adopted by the Company		(1,258)
Dividends	(1,047,299)	(693,500)
Ending balance	3,212,601	3,104,613		3,185,987
Raizen Energia S A [member]
Disclosure of joint ventures [line items]
Beginning balance	R$ 4973294	5,261,812
Shares issued by the joint venture	7,243,283,198,000
Shares held by Cosan	3,621,641,599,000
Cosan ownership interest	50.00%
Interest in earnings of joint ventures	R$ 92151	253,056
Other comprehensive (losses) income	(192,470)	(54,881)
Changes in the accounting polices adopted by the Company		(82)
Dividends	(352,314)	(486,611)
Ending balance	R$ 4336359	R$ 4973294		R$ 5261812
[1]	For details on this restated, see note 24.

Property, plant and equipment_3

Property, plant and equipment, intangible assets, goodwill and right-of-use assets - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)
Disclosure of detailed information about intangible assets [line items]
Final value growth rate	3.40%
Description of agreement related to intangible assets	the concession right recognized upon the business combination of Comgás, which is being amortized over the concession period on a straight line basis, considering the extension of the distribution services for another 20 years
Recoverable value	R$ 109000
Book value of property, plant and equipment and intangible assets	R$ 99000
Weighted average cost of capital percentage	9.00%
Percentage of increase in discount rate	6.30%
Cash-generating units [member]
Disclosure of detailed information about intangible assets [line items]
Recoverable value	R$ 2183000
Book value of property, plant and equipment and intangible assets	R$ 819039
Discount rate (WACC)	9.00%

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, 2019
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	3.30%
Bottom of range [member] | Permanent railways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	3.00%
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] | Permanent railways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	4.00%
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, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	R$ 12417822
Ending balance	12,153,136	R$ 12417822
Property plant and equipment	12,153,136	12,417,822
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	15,002,454
Additions	2,016,066
Disposals	(158,072)
Transfers	279,647
Effect of exchange rate fluctuations	9,546
Ending balance	17,018,401	15,002,454
Property plant and equipment	17,018,401	15,002,454
Discontinued operation	(131,240)
Cost [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	16,379,779	14,502,882
Additions		2,242,546
Business combinations(iii)		5,699
Disposals		(263,440)
Transfers		(155,419)
Effect of exchange rate fluctuations		47,511
Ending balance		16,379,779
Property plant and equipment	16,379,779	16,379,779
Cost [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	(1,377,325)
Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(3,446,227)
Additions	(1,480,099)
Disposals	146,679
Transfers	(123,022)
Impairment		(750)
Effect of exchange rate fluctuations	(1,887)
Ending balance	(4,865,265)	(3,446,227)
Property plant and equipment	(4,865,265)	(3,446,227)
Discontinued operation	39,291
Depreciation and Amortization [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(3,961,957)	(2,821,307)
Additions		(1,320,729)
Disposals		252,587
Transfers		18,922
Impairment		(71,732)
Effect of exchange rate fluctuations		(19,698)
Ending balance		(3,961,957)
Property plant and equipment	(3,961,957)	(3,961,957)
Depreciation and Amortization [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	515,730
Land, buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	892,266
Ending balance	825,931	892,266
Property plant and equipment	825,931	892,266
Land, buildings and improvements [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,113,427
Additions	125
Disposals	(3,634)
Transfers	132,461
Effect of exchange rate fluctuations	3,903
Ending balance	1,186,365	1,113,427
Property plant and equipment	1,186,365	1,113,427
Discontinued operation	(59,917)
Land, buildings and improvements [member] | Cost [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,243,427	1,070,095
Additions		565
Disposals		(4,183)
Transfers		155,699
Effect of exchange rate fluctuations		21,251
Ending balance		1,243,427
Property plant and equipment	1,243,427	1,243,427
Land, buildings and improvements [member] | Cost [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	(130,000)
Land, buildings and improvements [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(300,711)
Additions	(72,329)
Disposals	131
Transfers	3,546
Effect of exchange rate fluctuations	(549)
Ending balance	(360,434)	(300,711)
Property plant and equipment	(360,434)	(300,711)
Discontinued operation	9,478
Land, buildings and improvements [member] | Depreciation and Amortization [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(351,161)	(297,499)
Additions		(52,925)
Disposals		3,518
Transfers		(1,058)
Effect of exchange rate fluctuations		(3,197)
Ending balance		(351,161)
Property plant and equipment	(351,161)	(351,161)
Land, buildings and improvements [member] | Depreciation and Amortization [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	50,450
Machinery, equipment and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	602,361
Ending balance	631,843	602,361
Property plant and equipment	631,843	602,361
Machinery, equipment and facilities [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,043,032
Additions	1,986
Disposals	(21,474)
Transfers	205,355
Effect of exchange rate fluctuations	3,070
Ending balance	1,163,862	1,043,032
Property plant and equipment	1,163,862	1,043,032
Discontinued operation	(68,107)
Machinery, equipment and facilities [member] | Cost [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,045,570	874,398
Additions		8,702
Disposals		(25,421)
Transfers		173,251
Effect of exchange rate fluctuations		14,640
Ending balance		1,045,570
Property plant and equipment	1,045,570	1,045,570
Machinery, equipment and facilities [member] | Cost [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	(2,538)
Machinery, equipment and facilities [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(440,677)
Additions	(135,267)
Disposals	20,287
Transfers	(2,884)
Effect of exchange rate fluctuations	(672)
Ending balance	(532,019)	(440,677)
Property plant and equipment	(532,019)	(440,677)
Discontinued operation	27,194
Machinery, equipment and facilities [member] | Depreciation and Amortization [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(443,209)	(344,146)
Additions		(116,002)
Disposals		25,054
Transfers		2,609
Effect of exchange rate fluctuations		(10,724)
Ending balance		(443,209)
Property plant and equipment	(443,209)	(443,209)
Machinery, equipment and facilities [member] | Depreciation and Amortization [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	2,532
Railcars and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,765,034
Ending balance	4,085,483	4,765,034
Property plant and equipment	4,085,483	4,765,034
Railcars and locomotives [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	5,263,961
Additions	29,773
Disposals	(105,592)
Transfers	812,130
Ending balance	6,000,272	5,263,961
Property plant and equipment	6,000,272	5,263,961
Railcars and locomotives [member] | Cost [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,508,748	6,095,595
Additions		42,031
Disposals		(189,143)
Transfers		560,265
Ending balance		6,508,748
Property plant and equipment	6,508,748	6,508,748
Railcars and locomotives [member] | Cost [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	(1,244,787)
Railcars and locomotives [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,280,966)
Additions	(632,170)
Disposals	104,872
Transfers	(106,525)
Ending balance	(1,914,789)	(1,280,966)
Property plant and equipment	(1,914,789)	(1,280,966)
Railcars and locomotives [member] | Depreciation and Amortization [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,743,714)	(1,245,651)
Additions		(655,745)
Disposals		186,557
Transfers		4,933
Impairment		(33,808)
Ending balance		(1,743,714)
Property plant and equipment	(1,743,714)	(1,743,714)
Railcars and locomotives [member] | Depreciation and Amortization [member] | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	462,748
Permanent railways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,720,175
Ending balance	4,703,555	4,720,175
Property plant and equipment	4,703,555	4,720,175
Permanent railways [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,127,139
Additions	1,802
Transfers	595,381
Ending balance	6,724,322	6,127,139
Property plant and equipment	6,724,322	6,127,139
Permanent railways [member] | Cost [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,127,139	5,136,116
Transfers		991,023
Ending balance		6,127,139
Property plant and equipment	6,127,139	6,127,139
Permanent railways [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,406,964)
Additions	(611,575)
Disposals	6
Transfers	(2,234)
Ending balance	(2,020,767)	(1,406,964)
Property plant and equipment	(2,020,767)	(1,406,964)
Permanent railways [member] | Depreciation and Amortization [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,406,964)	(949,777)
Additions		(467,634)
Transfers		33,343
Impairment		(22,896)
Ending balance		(1,406,964)
Property plant and equipment	(1,406,964)	(1,406,964)
Construction in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,043,286
Ending balance	1,502,155	1,043,286
Property plant and equipment	1,502,155	1,043,286
Construction in progress [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,054,128
Additions	1,979,943
Disposals	(1,362)
Transfers	(1,525,318)
Effect of exchange rate fluctuations	1,634
Ending balance	1,509,025	1,054,128
Property plant and equipment	1,509,025	1,054,128
Construction in progress [member] | Cost [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,054,128	986,102
Additions		2,181,586
Disposals		(1,538)
Transfers		(2,114,281)
Effect of exchange rate fluctuations		2,259
Ending balance		1,054,128
Property plant and equipment	1,054,128	1,054,128
Construction in progress [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(10,842)
Transfers	3,972
Ending balance	(6,870)	(10,842)
Property plant and equipment	(6,870)	(10,842)
Construction in progress [member] | Depreciation and Amortization [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(10,842)
Impairment		(10,842)
Ending balance		(10,842)
Property plant and equipment	(10,842)	(10,842)
Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	394,700
Ending balance	404,169	394,700
Property plant and equipment	404,169	394,700
Other [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	400,767
Additions	2,437
Disposals	(26,010)
Transfers	59,638
Effect of exchange rate fluctuations	939
Ending balance	434,555	400,767
Property plant and equipment	434,555	400,767
Discontinued operation	(3,216)
Other [member] | Cost [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	400,767	340,576
Additions		9,662
Business combinations(iii)		5,699
Disposals		(43,155)
Transfers		78,624
Effect of exchange rate fluctuations		9,361
Ending balance		400,767
Property plant and equipment	400,767	400,767
Other [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(6,067)
Additions	(28,758)
Disposals	21,383
Transfers	(18,897)
Effect of exchange rate fluctuations	(666)
Ending balance	(30,386)	(6,067)
Property plant and equipment	(30,386)	(6,067)
Discontinued operation	2,619
Other [member] | Depreciation and Amortization [member] | Previously stated [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(6,067)	15,766
Additions		(28,423)
Disposals		37,458
Transfers		(20,905)
Impairment		(4,186)
Effect of exchange rate fluctuations		(5,777)
Ending balance		(6,067)
Property plant and equipment	R$ 6067	R$ 6067

Property, Plant and Equipment_6

Property, Plant and Equipment, Intangible Assets and Goodwill - Schedule of Property Plant and Equipment (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
IFRS Sixteen [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	R$ 861595
IFRS Sixteen [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	1,377,325
IFRS Sixteen [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfers to right-of-use assets	515,730
Wagons and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Bank loan guarantee	R$ 745203	R$ 745203

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, 2019	Dec. 31, 2018
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	R$ 16972535
Ending balance	16,843,659	R$ 16972535
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	20,101,670	20,389,585
Additions	113,518	566,626
Business combinations		162,684
Disposals	(67,482)	(828,607)
Transfers	453,593	(267,337)
Effect of exchange rate fluctuations	27,348	78,719
Ending balance	20,627,829	20,101,670
Discontinued operation	(818)
Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(3,129,135)	(3,415,975)
Additions	(665,429)	(675,564)
Disposals	14,917	789,053
Transfers	(6,013)	179,673
Impairment		(750)
Effect of exchange rate fluctuations	907	(5,572)
Ending balance	(3,784,170)	(3,129,135)
Discontinued operation	583
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	883,234
Ending balance	904,977	883,234
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	883,234	851,885
Additions	2,795
Business combinations		(6,878)
Effect of exchange rate fluctuations	18,948	38,227
Ending balance	904,977	883,234
Concession rights [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	15,248,060
Ending balance	15,139,819	15,248,060
Concession rights [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	17,631,883	17,433,267
Additions	12,031	412,053
Disposals	(67,259)	(131,263)
Transfers	447,863	(82,174)
Ending balance	18,024,518	17,631,883
Concession rights [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(2,383,823)	(2,004,657)
Additions	(515,615)	(472,939)
Disposals	14,747	94,133
Transfers	(8)	(360)
Ending balance	(2,884,699)	(2,383,823)
Operating license [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	211,268
Ending balance	199,673	211,268
Operating license [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	435,624	435,624
Transfers	171
Ending balance	435,795	435,624
Operating license [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(224,356)	(212,616)
Additions	(11,766)	(11,740)
Ending balance	(236,122)	(224,356)
Trademarks [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	37,877
Ending balance	36,969	37,877
Trademarks [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	37,877	252,474
Disposals		(228,270)
Effect of exchange rate fluctuations	8,293	13,673
Ending balance	46,170	37,877
Trademarks [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(205,443)
Additions	(9,201)	(22,827)
Disposals		228,270
Ending balance	(9,201)
Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	428,244
Ending balance	418,642	428,244
Customer-related intangible assets [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	742,863	989,387
Additions	85,438	77,931
Business combinations		136,626
Disposals	(215)	(402,266)
Transfers	(704)	(74,632)
Effect of exchange rate fluctuations	1,709	15,817
Ending balance	829,091	742,863
Customer-related intangible assets [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(314,619)	(787,426)
Additions	(95,034)	(105,773)
Disposals	162	400,679
Transfers	(3,626)	179,636
Effect of exchange rate fluctuations	2,668	(1,735)
Ending balance	(410,449)	(314,619)
Other [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	163,852
Ending balance	143,579	163,852
Other [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	370,189	426,948
Additions	13,254	76,642
Business combinations		32,936
Disposals	(8)	(66,808)
Transfers	6,263	(110,531)
Effect of exchange rate fluctuations	(1,602)	11,002
Ending balance	387,278	370,189
Discontinued operation	(818)
Other [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(206,337)	(205,833)
Additions	(33,813)	(62,285)
Disposals	8	65,971
Transfers	(2,379)	397
Impairment		(750)
Effect of exchange rate fluctuations	(1,761)	(3,837)
Ending balance	(243,699)	R$ 206337
Discontinued operation	R$ 583

Property, Plant and Equipment_8

Property, Plant and Equipment, Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2019
Stanbridge Group Limited [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Goodwill of acquisitions	R$ 31726	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, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 15139819	R$ 15248060
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	8,129,822	8,128,992
Concession rights [member] | A L L Malha Norte [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 7009997	7,119,068
Right of way and operating license [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	3.70%
Intangible assets other than goodwill	R$ 199673	211,268
Trademarks [member] | Comma [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	36,969	37,877
Customer-related intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 418642	428,244
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$ 161786	149,890
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$ 256856	278,354
Computer software [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	20.00%
Intangible assets other than goodwill	R$ 81669	79,118
Other [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	15,938,682	16,089,301
Other [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	143,579	163,852
Other [member] | Mobil [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 61910	R$ 84734

Property, plant and equipmen_10

Property, plant and equipment, intangible assets, goodwill and right-of-use assets - Summary of transaction charts of right of use assets (Detail) - 12 months ended Dec. 31, 2019 R$ in Thousands	BRL (R$)	USD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		$ 1,803,982
Additions | R$	R$ 2777275
Ending Balance	R$ 4469730	4,469,730
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		2,451,253
Initial recognition of IFRS 16		1,023,760
Transfers from property, plant and equipment and other assets		1,427,493
Additions		2,916,632
Contractual adjustments		64,909
Transfers		(250,393)
Currency translation adjustments		(468)
Ending Balance		5,181,933
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(647,271)
Additions		(166,342)
Transfers		101,410
Transfers from property, plant and equipment		(515,730)
Impairment		(131,541)
Ending Balance		(712,203)
Land and buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		180,165
Ending Balance		168,465
Land and buildings [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		230,615
Initial recognition of IFRS 16		100,615
Transfers from property, plant and equipment and other assets		130,000
Additions		7,073
Contractual adjustments		9,883
Transfers		327
Currency translation adjustments		(468)
Ending Balance		247,430
Land and buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(50,450)
Additions		(21,282)
Transfers		(7,233)
Transfers from property, plant and equipment		(50,450)
Impairment		0
Ending Balance		(78,965)
Machinery, equipment and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		8,636
Ending Balance		7,644
Machinery, equipment and facilities [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		11,168
Initial recognition of IFRS 16		8,630
Transfers from property, plant and equipment and other assets		2,538
Additions		3,045
Contractual adjustments		(956)
Transfers		(2,539)
Currency translation adjustments		0
Ending Balance		10,718
Machinery, equipment and facilities [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(2,532)
Additions		(3,074)
Transfers		2,532
Transfers from property, plant and equipment		(2,532)
Impairment		0
Ending Balance		(3,074)
Railcars and Locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		823,923
Ending Balance		672,984
Railcars and Locomotives [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		1,286,671
Initial recognition of IFRS 16		41,884
Transfers from property, plant and equipment and other assets		1,244,787
Additions		1,004
Contractual adjustments		712
Transfers		(249,746)
Currency translation adjustments		0
Ending Balance		1,038,641
Railcars and Locomotives [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(462,748)
Additions		(9,018)
Transfers		106,109
Transfers from property, plant and equipment		(462,748)
Impairment		0
Ending Balance		(365,657)
Software [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		66,931
Ending Balance		59,337
Software [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		66,931
Initial recognition of IFRS 16		66,931
Transfers from property, plant and equipment and other assets		0
Additions		0
Contractual adjustments		0
Transfers		0
Currency translation adjustments		0
Ending Balance		66,931
Software [Member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		0
Additions		(7,594)
Transfers		0
Transfers from property, plant and equipment		0
Impairment		0
Ending Balance		(7,594)
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		13,085
Ending Balance		7,802
Vehicles [member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		13,085
Initial recognition of IFRS 16		13,085
Transfers from property, plant and equipment and other assets		0
Additions		732
Contractual adjustments		442
Transfers		0
Currency translation adjustments		0
Ending Balance		14,259
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		0
Additions		(6,459)
Transfers		2
Transfers from property, plant and equipment		0
Impairment		0
Ending Balance		(6,457)
Port and rail infrastructure [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		711,242
Ending Balance		3,553,498
Port and rail infrastructure [Member] | Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		842,783
Initial recognition of IFRS 16		792,615
Transfers from property, plant and equipment and other assets		50,168
Additions		2,904,778
Contractual adjustments		54,828
Transfers		1,565
Currency translation adjustments		0
Ending Balance		3,803,954
Port and rail infrastructure [Member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(131,541)
Additions		(118,915)
Transfers		0
Transfers from property, plant and equipment		0
Impairment		(131,541)
Ending Balance		$ (250,456)

Property, plant and equipmen_11

Property, plant and equipment, intangible assets, goodwill and right-of-use assets - Summary of transaction charts of right of use assets (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2019BRL (R$)
Property, plant and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Increase Decrease Through Transfers From to Property Plant And Equipment And Other Assets	R$ 1377325
Other assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Increase Decrease Through Transfers From to Property Plant And Equipment And Other Assets	R$ 50167

Concessions payable- Summary of

Concessions payable- Summary of Concessions Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	R$ 144206
Current	9,847	R$ 28797
Non-current	3,445,033	3,179,771
Lease	3,310,674
Leases and concessions	3,454,880	3,208,568
Concessions Payable [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	56,624
Concessions Payable [member] | Rumo Malha Sul S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	36,621
Concessions Payable [member] | Rumo Malha Paulista S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	20,003
Court Discussion [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	87,582
Lease	3,310,674
Leases and concessions	3,398,256	3,101,915
Court Discussion [member] | Rumo Malha Paulista S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Lease	1,870,018
Leases and concessions	1,870,018	1,695,770
Court Discussion [member] | Rumo Malha Oeste S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	87,582
Lease	1,440,656
Leases and concessions	1,528,238	1,406,145
Leases and Concessions Payable [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	56,624	106,653
Leases and Concessions Payable [member] | Rumo Malha Sul S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	36,621	60,761
Leases and Concessions Payable [member] | Rumo Malha Paulista S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	R$ 20003	R$ 45892

Concessions payable - Additiona

Concessions payable - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)
Disclosure of Concessions Payable And Judicial Deposits [line items]
Description of lease agreement	IPCA-E</div> was determined. Appeals are awaited by the Superior Courts. Nevertheless, the Company understands that any amount discussed in the process is liable to offset, due to the provision contained in clauses 7 and 10 of the Bidding Notice.<table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table>" id="sjs-B4">In April 2005, the injunction was granted, suspending the payment of the installments for 90 days, determining the realization of expertise. In July 2005, the suspension of the liability was extended for another 90 days. In September 2005, the injunction was revoked by the Regional Federal Court of Rio de Janeiro. In January 2006, a request was made to suspend the payment of installments, by means of a deposit. The amount related to the lease installments had been deposited in court until October 2007, when the Company obtained judicial authorization to replace the judicial deposits by bank guarantee letter. In October 2015, a decision was rendered that partially upheld the lawsuit recognizing the occurrence of economic and financial imbalance in the contracts, allowing the Company to offset part of the amounts claimed against the presented debt. As an appeal, the right to offset expenses with internal personnel was included and the correction of the amounts due by the &lt;div style="white-space: nowrap; letter-spacing: 0px; top: 0px;;display:inline;">IPCA-E&lt;/div> was determined. Appeals are awaited by the Superior Courts. Nevertheless, the Company understands that any amount discussed in the process is liable to offset, due to the provision contained in clauses 7 and 10 of the Bidding Notice.&lt;table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0">&lt;tr>&lt;td>&lt;/td>&lt;/tr>&lt;/table>
Comgas [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Financial commitment estimated present value	R$ 18736022

Concessions payable - Summary o

Concessions payable - Summary of judicial deposits (Detail) - BRL (R$)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of judicial deposits [line items]
Judicial deposits	R$ 141509	R$ 140496
Rumo Malha Paulista [member]
Disclosure of judicial deposits [line items]
Judicial deposits	119,806	119,806
Rumo Malha Oeste [member]
Disclosure of judicial deposits [line items]
Judicial deposits	R$ 21703	R$ 20690

Concessions payable - Summary_2

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, 2019	Dec. 31, 2018
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
Cost of gas to be recovered	R$ 427335	R$ 504175
Credits of taxes to be transferred	(431,900)	(252,816)
Total	(4,565)	251,359
Regulatory (liabilities) assets	(115,597)	672,810
Regulatory liabilities - Tax	(155,311)	(127,815)
Regulatory assets liabilities tax deferral account credit balances net	(270,908)	544,995
Monetary variation	38,757	3,713
Extemporaneous tax credit	(23,773)	(76,452)
Increase decrease through other adjustments	14,984	(72,739)
Net current account flow for actual cost of gas incurred	R$ 255924	R$ 472256

Other Taxes Payable - Schedule

Other Taxes Payable - Schedule of Other Taxes Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other taxes [line items]
Other tax payable	R$ 518121	R$ 400186
Current	363,051	245,587
Non-Current	155,070	154,599
R- E- F- I- S- [member]
Disclosure of other taxes [line items]
Other tax payable	213,360	216,984
ICMS - State VAT [member]
Disclosure of other taxes [line items]
Other tax payable	161,254	96,793
COFINS - Revenue tax [member]
Disclosure of other taxes [line items]
Other tax payable	84,953	47,017
PIS - Revenue tax [member]
Disclosure of other taxes [line items]
Other tax payable	19,426	7,654
INSS - Social security [member]
Disclosure of other taxes [line items]
Other tax payable	10,513	7,337
ISS [member]
Disclosure of other taxes [line items]
Other tax payable	6,753	4,666
IOF [member]
Disclosure of other taxes [line items]
Other tax payable	309	1,318
Other [member]
Disclosure of other taxes [line items]
Other tax payable	R$ 21553	R$ 18417

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, 2019	Dec. 31, 2018
Disclosure of other taxes [line items]
Other tax payable non current	R$ 155070	R$ 154599
13 to 24 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	5,654	14,658
25 to 36 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	4,936	11,532
37 to 48 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	4,486	11,214
49 to 60 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	3,225	11,214
61 to 72 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	136,558	11,175
73 to 84 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	48	8,301
85 to 96 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	48	8,301
Thereafter [member]
Disclosure of other taxes [line items]
Other tax payable non current	R$ 115	R$ 78204

Income Tax and Social Contrib_3

Income Tax and Social Contribution - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019
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, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Profit before taxes	R$ 3661948	R$ 2871897	[1]	R$ 1514851	[1]
Income tax and social contribution nominal rate	(1,245,062)	(976,445)		(515,049)
Adjustments to determine the effective rate
Interest in earnings of investees (non-taxable income)	385,097	337,058		338,601
Differences in tax rates on losses of overseas companies	(78,026)	(12,423)		(89,070)
Granted income tax incentive	178,609	48,541		74,416
Share-based payment transactions	19,986	(1,363)		(4,022)
Interest on shareholders' equity	(26,766)	(19,777)		(21,495)
Non-deductible expenses (donations, gifts, etc.)	(16,925)	(14,405)		(52,226)
Tax losses not recorded	(69,335)	(134,401)		(161,992)
Goodwill amortization effect	1,271	1,853		1,853
Tax effects of discounts granted - PERT		218		(4,438)
Other	71,555	10,657		8,621
Income tax and social contribution expense - current and deferred	R$ 779596	R$ 760487	[1]	R$ 428355	[1]
Effective rate	21.29%	26.48%		28.28%
[1]	For details on this restated, see note 24.

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, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Income tax and social contribution nominal rate	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, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Income tax loss carry forwards	R$ 2136077	R$ 2190068
Social contribution tax loss carry forwards	779,252	801,866
Temporary differences
Foreign exchange-Loans and borrowings	921,811	789,220
Legal proceedings provision	305,473	396,577
Impairment provision	203,057	241,083
Provisions for employee benefits	214,496	175,178
Allowance for doubtful accounts	26,969	30,327
Regulatory asset (liability)	53,875	59,597
Impairment of tax credit	79,928	74,900
Share-based payment transactions	9,879	5,246
Profit sharing	63,987	51,601
Interest on preferred shareholders payable in subsidiaries	89,931	155,562
Property, plant and equipment-useful life review	408,581	277,925
Miscellaneous provisions	348,212	208,104
Other	112,240	67,991
Deferred taxes-Assets	5,753,768	5,525,245
(-) Deferred taxes assets not recognized	(2,198,164)	(2,104,742)
Business combination-property, plant and equipment	27,666	63,574
Tax deductible goodwill	(390,249)	(389,679)
Leases	(36,347)	(228,055)
Concession contract		(6,745)
Unrealized gains on derivatives instruments	(923,672)	(664,841)
Fair value option in loans	174,596	57,298
Income on formation of joint ventures	(1,135,036)	(1,135,036)
Business combination-Intangible asset	(3,663,085)	(3,725,546)
Other	114,525	56,201
Total	(5,831,602)	(5,972,829)
Total of deferred taxes recorded	(2,275,998)	(2,552,326)
Deferred income tax-Assets	1,607,566	1,540,693
Deferred income tax-Liabilities	R$ 3883564	R$ 4093019

Income Tax and Social Contrib_7

Income Tax and Social Contribution - Summary of Changes in Deferred Tax (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets and liabilities [abstract]
Beginning balance	R$ 1540693
Beginning balance	(4,093,019)
Ending balance	1,607,566	R$ 1540693
Ending balance	(3,883,564)	(4,093,019)
Total	2,275,998	2,552,326
Tax loss and negative basis
Deferred tax assets and liabilities [abstract]
Beginning balance	2,991,933	2,879,157
(Charged) / credited to the profit for the year	(76,604)	116,883
Other comprehensive income (loss)		(4,107)
Ending balance	2,915,329	2,991,933
Post- employment obligations
Deferred tax assets and liabilities [abstract]
Beginning balance	175,177	153,433
(Charged) / credited to the profit for the year	3,809	(8,717)
Other comprehensive income (loss)	35,510	30,461
Ending balance	214,496	175,177
Employee benefits
Deferred tax assets and liabilities [abstract]
Beginning balance	56,847	41,762
(Charged) / credited to the profit for the year	16,938	14,896
Other comprehensive income (loss)	81	189
Ending balance	73,866	56,847
Provisions
Deferred tax assets and liabilities [abstract]
Beginning balance	950,991	1,043,174
(Charged) / credited to the profit for the year	12,646	(92,183)
Ending balance	963,637	950,991
Property
Deferred tax assets and liabilities [abstract]
Beginning balance	277,924	160,489
(Charged) / credited to the profit for the year	130,657	117,435
Ending balance	408,581	277,924
Other
Deferred tax assets and liabilities [abstract]
Beginning balance	1,072,369	833,393
(Charged) / credited to the profit for the year	(5,667)	256,659
Other comprehensive income (loss)	(22,335)	(17,683)
Exchange differences	133,492
Ending balance	1,177,859	1,072,369
Unregistered credits
Deferred tax assets and liabilities [abstract]
(Charged) / credited to the profit for the year	57,727	(122,368)
Exchange differences	(2,827)
Total	(1,899,300)	(1,954,200)	R$ 1831832
Deferred Tax Assets
Deferred tax assets and liabilities [abstract]
Beginning balance	3,571,041	3,279,576
(Charged) / credited to the profit for the year	139,506	282,605
Other comprehensive income (loss)	13,256	8,860
Exchange differences	130,665
Ending balance	3,854,468	3,571,041
Effects on the formation of joint ventures
Deferred tax assets and liabilities [abstract]
Beginning balance	(1,135,036)	(1,135,036)
Ending balance	(1,135,036)	(1,135,036)
Effects on the formation of joint ventures | As issued [member]
Deferred tax assets and liabilities [abstract]
Beginning balance	(1,135,036)
Ending balance		(1,135,036)
Intangible
Deferred tax assets and liabilities [abstract]
Beginning balance	(3,725,546)	(3,741,525)
(Charged) / credited to the profit for the year	62,461	15,979
Ending balance	(3,663,085)	(3,725,546)
Intangible | As issued [member]
Deferred tax assets and liabilities [abstract]
Beginning balance	(3,725,546)
Ending balance		(3,725,546)
Unrealized income from derivatives
Deferred tax assets and liabilities [abstract]
Beginning balance	(664,841)	(9,765)
(Charged) / credited to the profit for the year	(258,831)	(655,076)
Ending balance	(923,672)	(664,841)
Unrealized income from derivatives | As issued [member]
Deferred tax assets and liabilities [abstract]
Beginning balance	(664,841)
Ending balance		(664,841)
Leases
Deferred tax assets and liabilities [abstract]
Beginning balance	(186,345)	(277,090)
(Charged) / credited to the profit for the year	149,999	49,035
Ending balance	(36,346)	(186,345)
Leases | As issued [member]
Deferred tax assets and liabilities [abstract]
Beginning balance	(228,055)
Ending balance		(228,055)
Leases | Adjustment on initial application of IFRS 9 [member]
Deferred tax assets and liabilities [abstract]
Adjustment in the adoption of IFRS 16 (Note 3.3)	41,710
Fair value adjustment
Deferred tax assets and liabilities [abstract]
(Charged) / credited to the profit for the year	117,299	33,443
Total	174,597	57,298	R$ 23855
Other
Deferred tax assets and liabilities [abstract]
Beginning balance	(276,644)	(295,305)
(Charged) / credited to the profit for the year	28,584	18,661
Ending balance	(248,060)	(276,644)
Other | As issued [member]
Deferred tax assets and liabilities [abstract]
Beginning balance	(276,644)
Ending balance		(276,644)
Unregistered credits
Deferred tax assets and liabilities [abstract]
Beginning balance	(150,543)	(110,276)
(Charged) / credited to the profit for the year	(175,814)	(40,267)
Discontinued operation	27,493
Ending balance	(298,864)	(150,543)
Unregistered credits | As issued [member]
Deferred tax assets and liabilities [abstract]
Beginning balance	(150,543)
Ending balance		(150,543)
Deferred Tax Liabilities
Deferred tax assets and liabilities [abstract]
Beginning balance	(6,081,657)	(5,545,142)
(Charged) / credited to the profit for the year	(76,302)	(578,225)
Discontinued operation	27,493
Ending balance	(6,130,466)	(6,081,657)
Total	(2,275,998)
Deferred Tax Liabilities | As issued [member]
Deferred tax assets and liabilities [abstract]
Beginning balance	(6,123,367)
Ending balance		R$ 6123367
Deferred Tax Liabilities | Adjustment on initial application of IFRS 9 [member]
Deferred tax assets and liabilities [abstract]
Adjustment in the adoption of IFRS 16 (Note 3.3)	R$ 41710

Provision for legal proceedin_3

Provision for legal proceedings and judicial deposits - Summary of Provision for Legal Proceedings and Judicial Deposits (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1354171	R$ 1363168	R$ 1348157
Judicial deposit	943,457	878,807
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	589,180	534,131	501,247
Judicial deposit	476,706	460,484
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	332,527	362,725
Judicial deposit	220,933	199,526
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	432,464	466,312	R$ 471349
Judicial deposit	R$ 245818	R$ 218797

Provision for legal proceedin_4

Provision for legal proceedings and judicial deposits - Summary Changes in Provision for Legal Proceedings (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	R$ 1363168	R$ 1348157
Provisions	157,785	166,412
Settlement / Write-offs	(294,741)	(232,443)
Monetary variation		81,042
Interest and exchange variation	127,959
Legal proceedings provision ending balance	1,354,171	1,363,168
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	534,131	501,247
Provisions	34,962	20,325
Settlement / Write-offs	(28,261)	(22,024)
Transfers		7,178
Monetary variation		27,405
Interest and exchange variation	48,348
Legal proceedings provision ending balance	589,180	534,131
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	362,725	375,561
Provisions	39,323	48,660
Settlement / Write-offs	(117,449)	(76,083)
Transfers		(7,178)
Monetary variation		21,765
Interest and exchange variation	47,928
Legal proceedings provision ending balance	332,527	362,725
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	466,312	471,349
Provisions	83,500	97,427
Settlement / Write-offs	(149,031)	(134,336)
Monetary variation		31,872
Interest and exchange variation	31,683
Legal proceedings provision ending balance	R$ 432464	R$ 466312

Provision for legal proceedin_5

Provision for legal proceedings and judicial deposits - Summary of Principal Tax Proceedings for Which Risk of Loss is Probable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1354171	R$ 1363168	R$ 1348157
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	589,180	534,131	R$ 501247
Legal proceedings provision, tax [member] | Compensation with FINSOCIAL [Member]
Disclosure of other provisions [line items]
Provision for legal proceedings	293,291	286,929
Legal proceedings provision, tax [member] | State VAT - ICMS credits [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	97,534	72,941
Legal proceedings provision, tax [member] | INSS - Social security [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	95,979	80,134
Legal proceedings provision, tax [member] | IPI - Excise tax credit - NT [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	53,693	28,931
Legal proceedings provision, tax [member] | PIS and COFINS [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	2,889	171
Legal proceedings provision, tax [member] | Federal income taxes [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	1,707	1,589
Legal proceedings provision, tax [member] | Other [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 44087	R$ 63436

Provision for legal proceedin_6

Provision for legal proceedings and judicial deposits - Additional Information (Detail) - BRL (R$)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1354171000	R$ 1363168000	R$ 1348157000
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]
Isolated fine rate of acquired assets	75.00%
Social security contributions	20.00%
Collective moral damages	R$ 15000000
Legal proceedings provision [member]
Disclosure of other provisions [line items]
New provisions, other provisions	53,109,000
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	589,180,000	534,131,000	501,247,000
Legal proceedings provision, tax [member] | Compensation with FINSOCIAL [Member]
Disclosure of other provisions [line items]
Provision for legal proceedings	293,291,000	286,929,000
Legal proceedings provision, tax [member] | State VAT - ICMS credits [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	97,534,000	72,941,000
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	332,527,000	362,725,000
Judicial deposit	220,933,000	199,526
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	432,464,000	466,312,000	R$ 471349000
Judicial deposit	R$ 245818000	R$ 218797000

Provision for legal proceedin_7

Provision for legal proceedings and judicial deposits - Summary of Principal Proceedings for Which Deem Risk of Loss as Possible (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Legal proceedings contingent liability, civil, regulatory and environmental [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	R$ 17383445	R$ 16895101
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	3,493,260	3,258,113
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	968,426	990,913
Legal proceedings contingent liability, civil, regulatory and environmental [member] | Tax [Member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	11,382,113	11,485,863
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	860,025	699,301
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	679,621	460,911
Legal Proceedings Contingent Liability, Tax [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	11,382,113	11,485,863
Legal Proceedings Contingent Liability, Tax [member] | Federal income taxes [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	3,619,834	3,372,743
Legal Proceedings Contingent Liability, Tax [member] | ICMS - State VAT [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	2,869,089	2,684,248
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	1,529,885	1,408,519
Legal Proceedings Contingent Liability, Tax [member] | IRRF - Withholding tax [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	1,030,981	982,134
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	483,577	449,039
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	451,781	490,500
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	304,961	297,902
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	226,857	260,712
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	181,655	134,642
Legal Proceedings Contingent Liability, Tax [member] | Goodwill Rumo [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	83,734	529,788
Legal Proceedings Contingent Liability, Tax [member] | Stock option [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	70,072	67,991
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	53,765	52,585
Legal Proceedings Contingent Liability, Tax [member] | Foreign financial operation [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	28,701	290,220
Legal Proceedings Contingent Liability, Tax [member] | Other [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	R$ 447221	R$ 464840

Shareholders Equity - Summary o

Shareholders Equity - Summary of Share Capital (Detail) - shares	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	93.02%
Percentage of treasury shares	6.98%
Percentage of shares issued	100.00%
Total shares outstanding	221,809,303	125,477,259
Treasury shares	16,638,275
Total	1,189,412,363
Controlling Group [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	48.58%
Total shares outstanding	115,846,462
Renaissance Technologies LLC [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	3.68%
Total shares outstanding	8,786,694
M&G Investment Management Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	0.26%
Total shares outstanding	622,555
Eastspring Investments (Singapore) Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	0.80%
Total shares outstanding	1,916,859
Other [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	39.69%
Total shares outstanding	94,636,733
Class A [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	88.29%
Percentage of treasury shares	11.71%
Percentage of shares issued	100.00%
Total shares outstanding	125,477,259
Treasury shares	16,638,275
Total	142,115,534
Class A [member] | Controlling Group [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	13.73%
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	6.18%
Total shares outstanding	8,786,694
Class A [member] | M&G Investment Management Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	0.44%
Total shares outstanding	622,555
Class A [member] | Eastspring Investments (Singapore) Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	1.35%
Total shares outstanding	1,916,859
Class A [member] | Other [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	66.59%
Total shares outstanding	94,636,733
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) ₨ / shares in Units, $ / shares in Units, ₨ in Thousands, R$ in Thousands

Sep. 30, 2019BRL (R$)shares

Sep. 30, 2019USD ($)shares

Apr. 24, 2019shares

Jan. 03, 2019BRL (R$)shares

Jan. 03, 2019USD ($)shares

May 16, 2018USD ($)$ / shares

May 16, 2018INR (₨)₨ / shares

Dec. 31, 2019BRL (R$)

Dec. 31, 2018BRL (R$)

Dec. 31, 2017BRL (R$)

Dec. 31, 2019USD ($)$ / sharesshares

Dec. 31, 2018$ / sharesshares

Disclosure of classes of share capital [line items]

Treasury shares

16,638,275

Share price | $

$ 15.50

Payments to redeem entity's shares

R$ 654217

$ 158,800,000

R$ 1141302

R$ 607932

[1]

R$ 780931

[1]

Dividend paid

$ 20,000,000

₨ 69,622

R$ 243317

R$ 425493

R$ 792145

Dividend paid per share | (per share)

$ 0.0822

₨ 0.2861

Number of shares issued

1,189,412,363

Number of shares outstanding

125,477,259

125,477,259

221,809,303

Shares repurchased

10,244,806

10,244,806

Share repurchase percentage

7.55%

7.55%

Class B common shares [Member]

Disclosure of classes of share capital [line items]

Shares authorized

188,886,360

Shares par value | $ / shares

$ 0.01

Class A common shares [member]

Disclosure of classes of share capital [line items]

Amount of shares authorized | $

$ 11,888,863,600

Shares authorized

1,000,000,000

Shares par value | $ / shares

$ 0.01

Share price | $

$ 8.88

Payments to redeem entity's shares

R$ 473456

$ 126,300,000

Number of shares issued

125,477,259

Number of shares outstanding

142,115,534

134,115,534

134,115,534

125,477,259

Shares repurchased

14,228,134

14,228,134

Share repurchase percentage

9.60%

9.60%

Additional shares repurchased

2,966,873

2,966,873

Additional Shares repurchase percentage

2.00%

2.00%

Shares cancelled

32,239,807

Share cancellation percentage

11.91%

Class A treasury shares [member]

Disclosure of classes of share capital [line items]

Treasury shares

16,638,275

26,011,673

Market value per share | $ / shares

$ 22.84

$ 8.80

Class B Series One Common [Member]

Disclosure of classes of share capital [line items]

Number of shares issued

96,332,044

Number of shares outstanding

96,332,044

[1]

For details on this restated, see note 24.

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Other Comprehensive (Loss) Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	R$ 17969356	R$ 17059413
Comprehensive (loss) income	(310,218)	(208,756)	[1]	R$ 151065	[1]
Ending balance	16,240,481	17,969,356		17,059,413
Accumulated foreign currency translation effects [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	21,493	(372,343)
Comprehensive (loss) income	27,788	(161,574)
Ending balance	49,281	21,493		(372,343)
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	(533,917)
Comprehensive (loss) income	(256,486)
Ending balance	(790,403)	(533,917)
Accumulated actuarial loss on defined benefit plan [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(99,246)	(44,937)
Comprehensive (loss) income	(81,712)	(54,309)
Ending balance	(180,958)	(99,246)		(44,937)
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	15,000
Ending balance	15,000	15,000		15,000
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	1,085	841
Comprehensive (loss) income	192	244
Ending balance	1,277	1,085		841
Accumulated other comprehensive income including noncontrolling interests [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(595,585)	(386,829)
Comprehensive (loss) income	(310,218)	(208,756)
Ending balance	(905,803)	(595,585)		(386,829)
Accumulated other comprehensive income [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(587,173)	(394,212)
Comprehensive (loss) income	(218,298)	(192,961)
Ending balance	(805,471)	(587,173)		(394,212)
AOCI attributable to noncontrolling interest [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(8,412)	7,383
Comprehensive (loss) income	(91,920)	(15,795)
Ending balance	(100,332)	(8,412)		7,383
Accumulated gain on cash flow hedge in joint ventures and subsidiaries [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	R$ 21493	14,610
Comprehensive (loss) income		6,883
Ending balance		R$ 21493		R$ 14610
[1]	For details on this restated, see note 24.

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, 2019	Dec. 31, 2018		Dec. 31, 2017
Earnings per share [abstract]
Profit attributable from to ordinary equity holders for basic earnings—basic	R$ 1316341	R$ 975448		R$ 551021
Profit attributable from continued operation to ordinary equity holders for basic earnings	1,305,320	1,003,678		591,220
Dilutive effect of subsidiary's stock option plan	(5,714)	(2,882)		(1,352)
Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects	1,310,627	972,566		549,669
Profit from continued operation attributable to ordinary equity holders adjusted for the effect of dilution	R$ 1299606	R$ 1000796		R$ 589868
Basic weighted-average number of shares outstanding	227,560	244,065		262,999
Dilutive effect of stock option plan weighted-average number of shares outstanding	8,530	10,061		5,553
Diluted weighted-average number of shares outstanding	236,090	254,126		268,552
Basic earnings per share	R$ 5.7850	R$ 3.9970	[1]	R$ 2.0950	[1]
Diluted earnings per share	5.5510	4.1120	[1]	2.0470	[1]
Basic earnings per share from continuing operations	5.7360	3.8270	[1]	2.2480	[1]
Diluted earnings per share from continuing operations	R$ 5.5050	R$ 3.9500	[1]	R$ 2.1960	[1]
[1]	For details on this restated, see note 24.

Net sales - Analysis of Revenue

Net sales - Analysis of Revenue from Continuing Operations (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Gross revenue from sales of products and services	R$ 23703245	R$ 19609252		R$ 15831058
Construction revenue	813,341	415,753		351,193
Indirect taxes and deductions	(3,905,177)	(3,190,237)		(2,603,230)
Net sales	R$ 20611409	R$ 16834768	[1]	R$ 13579021	[1]
[1]	For details on this restated, see note 24.

Net sales - Revenue Disaggregat

Net sales - Revenue Disaggregated by Products and Service Lines and Timing of Revenue Recognition (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	R$ 20611409	R$ 16834768	R$ 13579021
Elimination [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	(36,971)	(40,127)	(34,705)
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	12,617,407	9,838,794	7,284,113
Goods or services transferred at point in time [member] | Gas distribution [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	8,636,221	6,363,617	5,118,087
Goods or services transferred at point in time [member] | Lubricants and basic oil [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	3,916,504	3,414,536	2,097,450
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	64,682	60,641	68,576
Goods or services transferred over time [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	8,030,973	7,036,101	6,329,613
Goods or services transferred over time [member] | Transportation [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	6,548,109	5,715,450	4,993,849
Goods or services transferred over time [member] | Port Elevation [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	351,563	303,800	330,800
Goods or services transferred over time [member] | Construction revenue [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	813,341	415,753	351,193
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$ 317960	R$ 601098	R$ 653771

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, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Expense By Nature [abstract]
Raw materials	[1]	R$ 8820166	R$ 7240508		R$ 4755506
Depreciation and amortization		(2,247,330)	(2,051,824)		(1,928,423)
Salaries and wages		(2,244,252)	(1,998,898)		(1,973,951)
Transportation expenses		(1,867,196)	(1,695,600)		(1,533,050)
Construction cost		(813,341)	(415,753)		(351,193)
Leases expenses		(48,182)	(14,157)		(15,234)
Selling expenses		(26,168)	(30,139)		(82,941)
Other		(452,526)	(444,119)		(382,927)
Total expenses by nature		(16,519,161)	(14,103,079)		(11,216,477)
Cost of sales		(14,160,233)	(12,108,305)	[2]	(9,224,314)	[2]
Selling expenses		(1,122,866)	(1,019,234)		(1,068,451)
General and administrative expenses		(1,236,062)	(975,540)		(923,712)
Leases and concessions expenses			(212,081)		(193,252)
Total cost and expenses		R$ 16519161	R$ 14103079		R$ 11216477
[1]	The increase in raw material costs during the year ended December 31, 2019, refers to the increase in unit gas cost of Comgás segment operations added to the increase in Moove segment operations, production and distribution of lubricants, represented by the businesses of Cosan SRL, TTA, Lubrigrupoll and Moove Corp.
[2]	For details on this restated, see note 24.

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, 2019	Dec. 31, 2018		Dec. 31, 2017
Analysis of income and expense [abstract]
Sales of credit rights	R$ 410000			R$ 1039966
Tax extemporary credits	165,398	R$ 199027
Gain Loss On Price Cause Indemnity	50,284
Revenue from sale of scrap	45,566	45,952		41,040
Indemnity		726,000
Insurance reimbursement scrap		5,345		22,804
Impairment		(72,448)
Loss on disposal of non-current assets and intangibles	(35,274)	(956)		(32,294)
Depreciation of rights-of-use	(40,545)
Net effect of legal proceedings, recoverable and tax installments	(105,153)	(115,383)		(172,659)
Other	(85,590)	(40,255)		(9,082)
Other (expense) income, net	R$ 404686	R$ 747282	[1]	R$ 889775	[1]
[1]	For details on this restated, see note 24.

Other (Expense) Income, Net -_2

Other (Expense) Income, Net - Summary of Details of Other Expense Income Net (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	Sep. 19, 2019	Dec. 31, 2018
Other Operating Income And Expense Net [line items]
Recognized indemnification amount		R$ 726000
Recognized Gain Loss On Assignment Of Credit Rights	R$ 410000
Additional Payment Percentage Of Credit Rights	95.00%
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, 2019	Dec. 31, 2018		Dec. 31, 2017
Financial results [abstract]
Interest on debt	R$ 1626911	R$ 1595140		R$ 1774523
Monetary and exchange rate variation	(438,430)	(1,488,293)		(198,716)
Derivatives and fair value measurement	764,816	1,530,494		(34,073)
Amortization of borrowing costs	(56,397)	(54,007)		(38,594)
Finance and warranties on debt	(65,207)	(107,692)		(157,033)
Cost of gross debt	(1,422,129)	(1,714,638)		(2,202,939)
Income from financial investment and exchange rate in cash and cash equivalents	407,701	437,583		578,590
Cost of debt, net	(1,014,428)	(1,277,055)		(1,624,349)
Interest on other receivables	435,498	460,886		168,780
Interest on other liabilities	(302,620)	(87,499)
Monetary variation on leases and concessions agreements	(190,272)	(186,259)		(244,198)
Monetary variation on leases	(368,968)	(105,085)		(131,185)
Advances on real state credits		(5,091)		(20,171)
Interest on shareholders' equity	(18,726)	(13,011)		(16,883)
Interest on contingencies and contracts	(222,617)	(227,825)		(511,081)
Bank charges and other	(196,230)	(94,505)		(351,627)
Exchange variation	(89,260)	(62,978)		(2,638)
Other charges and monetary variations net	(953,195)	(321,367)		(1,109,003)
Finance results, net	63,899	93,243		(2,733,352)
Finance expense	(3,690,578)	(2,836,763)	[1]	(3,687,335)	[1]
Finance income	974,604	1,032,158	[1]	870,750	[1]
Foreign exchange, net	(526,946)	(1,552,366)	[1]	(199,471)	[1]
Derivatives	1,275,297	1,758,549	[1]	282,704	[1]
Finance results, net	R$ 63899	R$ 93243		R$ 2733352
[1]	For details on this restated, see note 24.

Financial risk management - Sum

Financial risk management - Summary of Financial Risks and Financial Performance (Detail)	12 Months Ended
	Dec. 31, 2019
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, 2019	Dec. 31, 2018
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 2035301	R$ 1390205
Cash and cash equivalents [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	901,718	1,285,156
Trade receivables [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	22,771	51,734
Trade payables [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(86,732)	(245,885)
Loans, borrowings and debentures [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(16,245,131)	(13,480,808)
Contingent consideration [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(184,370)	(64,969)
Derivative financial instruments (notional) [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	13,621,791	R$ 11064567
Leases [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 65348

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019
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, 2019BRL (R$)
Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Currency fluctuation
Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Currency fluctuation
Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Currency fluctuation
Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Currency fluctuation
Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Currency fluctuation
Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Currency fluctuation
Contingent consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Currency fluctuation
Probable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	R$ 14869
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	(3,292)
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	(159)
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	599
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	(98,904)
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	85,159
Probable [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	452
Probable [member] | Contingent consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	1,276
25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	495,593
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	118,226
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	5,648
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	(21,533)
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	3,501,571
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	(3,046,322)
25% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(16,224)
25% [member] | Contingent consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(45,773)
50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	991,186
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	236,452
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	11,297
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	(43,068)
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	7,003,143
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	(6,092,643)
50% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(32,448)
50% [member] | Contingent consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(91,547)
-25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(495,593)
-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	(118,226)
-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	(5,648)
-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	21,533
-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	(3,501,571)
-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	3,046,322
-25% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	16,224
-25% [member] | Contingent consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	45,773
-50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(991,186)
-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	(236,452)
-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	(11,297)
-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	43,068
-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	(7,003,143)
-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	6,092,643
-50% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	32,448
-50% [member] | Contingent consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	R$ 91547

Financial risk management - S_4

Financial risk management - Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates (Detail)	12 Months Ended
	Dec. 31, 2019
Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	4.0307%
Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	4.5305%
Probable [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	4.0028%
Probable [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	4.4832%
25% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	5.0035%
25% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	5.604%
50% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	6.0043%
50% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	6.7248%
-25% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	3.0021%
-25% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	3.3624%
-50% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	2.0014%
-50% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	2.2416%

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, 2019BRL (R$)
Probable [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	R$ 1874184
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	341,188
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	137,082
Probable [member] | Consideration asset [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(930)
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	6,508
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	(486,172)
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	(1,704,255)
Probable [member] | Other financial liabilities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(167,605)
25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(772,726)
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	63,239
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	34,271
25% [member] | Consideration asset [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	33,426
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	1,627
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	(2,636)
25% [member] | Derivative financial instruments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,110,374)
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	249,622
25% [member] | Other financial liabilities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(41,901)
50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,310,070)
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	121,286
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	68,541
50% [member] | Consideration asset [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	66,853
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	3,254
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	(5,272)
50% [member] | Derivative financial instruments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(2,015,409)
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	534,480
50% [member] | Other financial liabilities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(83,803)
-25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	809,516
-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	(54,722)
-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	(34,271)
-25% [member] | Consideration asset [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(33,426)
-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	(1,627)
-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	2,636
-25% [member] | Derivative financial instruments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	1,138,647
-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	(249,622)
-25% [member] | Other financial liabilities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	41,901
-50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	1,483,113
-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	(114,033)
-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	(68,541)
-50% [member] | Consideration asset [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(66,853)
-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	(3,254)
-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	5,272
-50% [member] | Derivative financial instruments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	2,181,199
-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	(534,480)
-50% [member] | Other financial liabilities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	R$ 83803

Financial risk management - S_6

Financial risk management - Summary of Probable Scenario Considers Estimated Interest Rate (Detail)	Dec. 31, 2019
Probable [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.40%
Probable [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.40%
Probable [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.90%
Probable [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.90%
Probable [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.10%
Probable [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.60%
Probable [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.40%
Probable [member] | Libor [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.89%
25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.50%
25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.50%
25% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.13%
25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.13%
25% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.12%
25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.50%
25% [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.75%
25% [member] | Libor [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.36%
50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.60%
50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.60%
50% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	8.35%
50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.35%
50% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.15%
50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.40%
50% [member] | Fed Funds [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	2.83%
-25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.30%
-25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.30%
-25% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.68%
-25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.68%
-25% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.07%
-25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.70%
-25% [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.05%
-25% [member] | Libor [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.41%
-50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.20%
-50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.20%
-50% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.45%
-50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.45%
-50% [member] | IGPM [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.05%
-50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.80%
-50% [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	0.70%
-50% [member] | Libor [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	0.94%

Financial risk management - S_7

Financial risk management - Summary of Credit Risk (Detail) - Credit risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 17571084	R$ 12239196
Cash and cash equivalents [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	8,472,274	3,621,798
Marketable securities [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	3,115,503	4,202,835
Trade receivables [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	1,814,394	1,588,192
Derivative financial instruments [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	3,824,410	2,548,857
Receivables from related parties [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	173,341	135,070
Dividends receivable [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	23,252	27,320
Restricted cash [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 147910	R$ 115124

Financial risk management - S_8

Financial risk management - Summary of Credit Risk Rating (Detail) - BRL (R$)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of external credit grades [line items]
Credit rating	R$ 15560097000	R$ 10488614000
AAA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	11,538,846,000	8,911,418,000
AA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	R$ 4021251000	R$ 1577196000

Financial risk management - S_9

Financial risk management - Summary of Financial Liabilities (Detail) - Liquidity risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 53872909	R$ 38982054
Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(7,842,246)
1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,819,411)
3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(17,994,148)
More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(24,217,104)
Loans, borrowings and debentures [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(43,054,826)	(38,442,908)
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	(4,151,847)
Loans, borrowings and debentures [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,313,175)
Loans, borrowings and debentures [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(17,635,460)
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	(17,954,344)
Trade payables [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(2,190,264)	(1,923,920)
Trade payables [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(2,190,264)
Other financial liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(543,879)	(455,702)
Other financial liabilities [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(543,879)
REFIS [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(207,416)	(232,358)
REFIS [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(8,743)
REFIS [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(5,774)
REFIS [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(12,185)
REFIS [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(180,714)
Leases [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(11,666,959)	(837,662)
Leases [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(741,732)
Leases [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(691,696)
Leases [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(2,072,211)
Leases [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(8,161,320)
Derivative financial instruments [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	4,396,997	3,453,882
Derivative financial instruments [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	400,781
Derivative financial instruments [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	191,234
Derivative financial instruments [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	1,725,708
Derivative financial instruments [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	2,079,274
Payables to related parties [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(392,458)	(355,971)
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	(392,458)
Dividends payable [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(214,104)	R$ 187415
Dividends payable [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 214104

Post-employment Benefits - Summ

Post-employment Benefits - Summary of Post-employment Benefits (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 705003	R$ 579870
Defined benefit [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	704,642	579,618
Futura II [member] | Defined contribution [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	361	252
Futura [member] | Defined benefit [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	74,093	75,298
Comgas [member] | Defined benefit [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 630549	R$ 504320

Post-employment Benefits - Addi

Post-employment Benefits - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 215	R$ 459	R$ 327
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$ 30151	26,808	22,796
Weighted average duration of defined benefit obligation	16 years 6 months
Futura [member] | CLE [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 4349	R$ 4138	R$ 3896
Weighted average duration of defined benefit obligation	11 years 10 months 13 days
Futura [member] | CLE [member] | Defined benefit obligation [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 4400

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, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of net defined benefit liability (asset) [line items]
Current service cost	R$ 480	R$ 717
Interest expense (income)	45,601	48,404
Actuarial loss arising from financial assumptions	(211,030)	(25,583)
Earnings on assets greater than discount rate	105,417	3,792
Contributions paid	(215)	(459)	R$ 327
Actuarial gains and losses arising from adjustments to demographic assumptions	1,216	(33,636)
Superplus for the year	704,642	579,618
Net defined benefit liability	704,642	579,618
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	1,012,792	905,874
Current service cost	480	584
Interest expense (income)	91,849	83,476
Actuarial loss arising from financial assumptions	211,030	25,583
Actuarial (gain) loss arising from experience adjustment	(1,216)	58,550
Actuarial gains and losses arising from adjustments to demographic assumptions		(447)
Benefit payments	(65,305)	(60,828)
Ending balance	1,249,630	1,012,792	905,874
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	(433,174)	(420,616)
Interest expense (income)	(39,299)	(38,648)
Earnings on assets greater than discount rate	(105,417)	(3,792)
Contributions paid	(32,403)	(30,946)
Benefit payments	65,305	60,828
Ending balance	R$ 544988	R$ 433174	R$ 420616

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, 2019	Dec. 31, 2018
Disclosure of net defined benefit liability (asset) [abstract]
Current service cost	R$ 480	R$ 717
Interest expense	(45,601)	(48,404)
Total expense recognized in profit or loss	R$ 46081	R$ 49121

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, 2019	Dec. 31, 2018
Disclosure of net defined benefit liability (asset) [abstract]
Accumulated at the beginning of the year	R$ 170702	R$ 226129
Actuarial loss arising from financial assumptions	(211,030)	(25,583)
Actuarial (gain) loss arising from experience adjustment	1,216	(33,636)
Earnings on assets greater than discount rate	105,417	3,792
Accumulated at the end of the year	R$ 66305	R$ 170702

Post-employment Benefits - Su_5

Post-employment Benefits - Summary of Plan Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 540888	R$ 433173
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$ 540804	R$ 419182
Percentage fair value of plan assets	99.80%	96.77%
Variable-income securities [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value		R$ 10959
Percentage fair value of plan assets		2.53%
Other [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 84	R$ 3032
Percentage fair value of plan assets	0.20%	0.70%

Post-employment Benefits - Su_6

Post-employment Benefits - Summary of Assumptions to Determine Defined Benefit Obligations (Detail)	Dec. 31, 2019	Dec. 31, 2018
Futura [member]
Disclosure of defined benefit plans [line items]
Discount rate	7.28%	9.50%
Inflation rate	3.70%	4.20%
Increase in pension plans	3.70%	4.20%
Comgas [member]
Disclosure of defined benefit plans [line items]
Discount rate	7.43%	9.30%
Inflation rate	3.70%	4.00%
Future salary increases	6.81%	7.12%
Increase in pension plans	6.81%	7.12%

Post-employment Benefits - Su_7

Post-employment Benefits - Summary of Changes in Discount Rate (Detail) R$ in Thousands	Dec. 31, 2019BRL (R$)
Futura [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	R$ 34743
Discount rate, decrease	31,597
Comgas [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	(42,545)
Discount rate, decrease	R$ 48426

Post-employment Benefits - Su_8

Post-employment Benefits - Summary of Changes in Discount Rate (Parenthetical) (Detail)	Dec. 31, 2019
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 stock option activity (Detail)	May 21, 2019shares	Dec. 31, 2019
Disclosure Of Stock Option Activity [Line Items]
Granted		957,866
Replaced	5,029,000
August 18, 2011 [member] | Cosan S.A. Industria e Comercio [member]
Disclosure Of Stock Option Activity [Line Items]
Type of award / Grant date		August 18, 2011
Company		Cosan S.A.
Granted		4,825,000
Exercised /canceled /transferred		(4,825,000)
August 18, 2011 [member] | Cosan S.A. Industria e Comercio [member] | Bottom of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		1 year
August 18, 2011 [member] | Cosan S.A. Industria e Comercio [member] | Top of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		7 years
August 18, 2011 [member] | Cosan S.A. Industria e Comercio [member]
Disclosure Of Stock Option Activity [Line Items]
Type of award / Grant date		August 18, 2011
Company		Cosan S.A.
Granted		5,000,000
Exercised /canceled /transferred		(2,500,000)
Replaced		(2,500,000)
August 18, 2011 [member] | Cosan S.A. Industria e Comercio [member] | Bottom of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		1 year
August 18, 2011 [member] | Cosan S.A. Industria e Comercio [member] | Top of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		12 years
December 12, 2012 [member] | Cosan S.A. Industria e Comercio [member]
Disclosure Of Stock Option Activity [Line Items]
Type of award / Grant date		December 12, 2012
Company		Cosan S.A.
Granted		700,000
Exercised /canceled /transferred		(560,000)
Replaced		(140,000)
December 12, 2012 [member] | Cosan S.A. Industria e Comercio [member] | Bottom of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		1 year
December 12, 2012 [member] | Cosan S.A. Industria e Comercio [member] | Top of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		7 years
April 24, 2013 [member] | Cosan S.A. Industria e Comercio [member]
Disclosure Of Stock Option Activity [Line Items]
Type of award / Grant date		April 24, 2013
Company		Cosan S.A.
Granted		970,000
Exercised /canceled /transferred		(120,000)
Replaced		(850,000)
April 24, 2013 [member] | Cosan S.A. Industria e Comercio [member] | Bottom of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		5 years
April 24, 2013 [member] | Cosan S.A. Industria e Comercio [member] | Top of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		7 years
April 25, 2014 [member] | Cosan S.A. Industria e Comercio [member]
Disclosure Of Stock Option Activity [Line Items]
Type of award / Grant date		April 25, 2014
Company		Cosan S.A.
Granted		960,000
Exercised /canceled /transferred		(80,000)
Replaced		(880,000)
April 25, 2014 [member] | Cosan S.A. Industria e Comercio [member] | Bottom of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		5 years
April 25, 2014 [member] | Cosan S.A. Industria e Comercio [member] | Top of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		7 years
August 31, 2015 [member] | Cosan S.A. Industria e Comercio [member]
Disclosure Of Stock Option Activity [Line Items]
Type of award / Grant date		August 31, 2015
Company		Cosan S.A.
Granted		759,000
Exercised /canceled /transferred		(100,000)
Replaced		(659,000)
August 31, 2015 [member] | Cosan S.A. Industria e Comercio [member] | Bottom of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		5 years
August 31, 2015 [member] | Cosan S.A. Industria e Comercio [member] | Top of range [member]
Disclosure Of Stock Option Activity [Line Items]
Expected life (years)		7 years
Stock option programs [member]
Disclosure Of Stock Option Activity [Line Items]
Exercised /canceled /transferred		2,584,459
Stock option programs [member] | Cosan S.A. Industria e Comercio [member]
Disclosure Of Stock Option Activity [Line Items]
Granted		13,214,000
Exercised /canceled /transferred		(8,185,000)
Replaced		(5,029,000)

Share-based Payment - Summary_2

Share-based Payment - Summary of Share-based Payment Arrangements (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	957,866
Number Of Outstanding Share options	7,501,866	11,817,101
Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	957,866
Exercised /canceled /transferred	(2,584,459)
Number Of Outstanding Share options	7,501,866	5,695,601
Cash Settled Transactions [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	13,481,078
Exercised /canceled /transferred	(5,979,302)
Number Of Outstanding Share options	7,501,866
Cosan S.A. Industria e Comercio [member] | Stock Grant Modification [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	2,396,110
Exercised /canceled /transferred	(1,591,416)
Number Of Outstanding Share options	804,694
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.
Number of share options granted	5,000,000
Exercised /canceled /transferred	(2,500,000)
Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member] | Stock Grant Modification [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Company	Cosan S.A.
Number of share options granted	1,501,626
Exercised /canceled /transferred	(1,050,752)
Number Of Outstanding Share options	450,874
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.
Number of share options granted	700,000
Exercised /canceled /transferred	(560,000)
Cosan S.A. Industria e Comercio [member] | December 12, 2012 [member] | Stock Grant Modification [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Company	Cosan S.A.
Number of share options granted	24,647
Exercised /canceled /transferred	(24,647)
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.
Number of share options granted	970,000
Exercised /canceled /transferred	(120,000)
Cosan S.A. Industria e Comercio [member] | April 24, 2013 [member] | Stock Grant Modification [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Company	Cosan S.A.
Number of share options granted	122,123
Exercised /canceled /transferred	(107,223)
Number Of Outstanding Share options	14,900
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.
Number of share options granted	960,000
Exercised /canceled /transferred	(80,000)
Cosan S.A. Industria e Comercio [member] | April 25, 2014 [member] | Stock Grant Modification [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Company	Cosan S.A.
Number of share options granted	283,808
Exercised /canceled /transferred	(251,552)
Number Of Outstanding Share options	32,256
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.
Number of share options granted	759,000
Exercised /canceled /transferred	(100,000)
Cosan S.A. Industria e Comercio [member] | August 31, 2015 [member] | Stock Grant Modification [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Company	Cosan S.A.
Number of share options granted	463,906
Exercised /canceled /transferred	(157,242)
Number Of Outstanding Share options	306,664
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 years
Number of share options granted	274,000
Exercised /canceled /transferred	(76,990)
Number Of Outstanding Share options	197,100
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 years
Number of share options granted	298,107
Exercised /canceled /transferred	(78,948)
Number Of Outstanding Share options	219,159
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 years
Number of share options granted	210,602
Number Of Outstanding Share options	210,602
Cosan S.A. Industria e Comercio [member] | Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	813,740
Exercised /canceled /transferred	(155,938)
Number Of Outstanding Share options	657,892
Cosan S.A. Industria e Comercio [member] | July 31, 2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	July 31, 2019
Company	Cosan S.A.
Expected life (years)	5 years
Number of share options granted	31,031
Number Of Outstanding Share options	31,031
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 S.A
Expected life (years)	5 years
Number of share options granted	1,485,900
Exercised /canceled /transferred	(214,000)
Number Of Outstanding Share options	1,271,900
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 S.A
Expected life (years)	5 years
Number of share options granted	1,476,000
Exercised /canceled /transferred	(185,700)
Number Of Outstanding Share options	1,290,300
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 S.A
Expected life (years)	5 years
Number of share options granted	870,900
Exercised /canceled /transferred	(120,200)
Number Of Outstanding Share options	750,700
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 S.A
Expected life (years)	5 years
Number of share options granted	1,149,544
Exercised /canceled /transferred	(75,821)
Number Of Outstanding Share options	1,073,723
Rumo S.A. [member] | Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	5,825,496
Exercised /canceled /transferred	(597,310)
Number Of Outstanding Share options	5,228,186
Rumo S.A. [member] | August 15, 2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	August 15, 2019
Company	Rumo S.A
Expected life (years)	5 years
Number of share options granted	843,152
Exercised /canceled /transferred	(1,589)
Number Of Outstanding Share options	841,563
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 years
Number of share options granted	61,300
Exercised /canceled /transferred	(4,725)
Number Of Outstanding Share options	56,575
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 years
Number of share options granted	97,780
Exercised /canceled /transferred	(6,000)
Number Of Outstanding Share options	91,780
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 years
Number of share options granted	96,787
Number Of Outstanding Share options	96,787
Comgas [member] | Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	339,550
Exercised /canceled /transferred	(10,725)
Number Of Outstanding Share options	328,825
Comgas [member] | July 31, 2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	July 31, 2019
Company	Comgás
Expected life (years)	5 years
Number of share options granted	83,683
Number Of Outstanding Share options	83,683
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 years
Number of share options granted	3,530,163
Exercised /canceled /transferred	(3,530,163)
Cosan Limited [member] | September 21, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	September 21, 2017
Company	Cosan Limited
Expected life (years)	5 years
Number of share options granted	255,000
Number Of Outstanding Share options	255,000
Cosan Logistica [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 Logística
Number of share options granted	162,464
Exercised /canceled /transferred	(79,448)
Number Of Outstanding Share options	83,016
Cosan Logistica [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 Logística
Number of share options granted	277
Exercised /canceled /transferred	(277)
Number Of Outstanding Share options	0
Cosan Logistica [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 Logística
Number of share options granted	1,926
Exercised /canceled /transferred	(1,059)
Number Of Outstanding Share options	867
Cosan Logistica [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 Logística
Number of share options granted	23,682
Exercised /canceled /transferred	(12,966)
Number Of Outstanding Share options	10,716
Cosan Logistica [member] | Stock Grant Modification [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	188,349
Exercised /canceled /transferred	(93,750)
Number Of Outstanding Share options	94,599
Moove [member] | July 31, 2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date	July 31, 2019
Company	Moove
Expected life (years)	5 years
Number of share options granted	132,670
Number Of Outstanding Share options	132,670
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 year
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 year
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 years
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 years
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 years
Bottom of range [member] | Cosan Logistica [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	1 year
Bottom of range [member] | Cosan Logistica [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	1 year
Bottom of range [member] | Cosan Logistica [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	5 years
Bottom of range [member] | Cosan Logistica [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	5 years
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 years
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 years
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 years
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 years
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 years
Top of range [member] | Cosan Logistica [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	12 years
Top of range [member] | Cosan Logistica [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7 years
Top of range [member] | Cosan Logistica [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7 years
Top of range [member] | Cosan Logistica [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years)	7 years

Share-based Payment - Summary_3

Share-based Payment - Summary of Share-based Payment Arrangements (Parentheticals) (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2019BRL (R$)shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	957,866
Number of share options exercised	1,606,531
New Members [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted	650,000
Number of share options exercised	130,000
Existing Members [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercised	1,476,531
August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares settled in stock option plan	661,620
Value of shares settled in stock option plan | R$	R$ 45777
Number of shares settled in stock option plan	243,660
Value of shares settled in stock option plan | R$	R$ 14320

Share-based Payment - Summary_4

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$)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cosan S.A. Industria e Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at grant date	R$ 50.88	R$ 36.06
Share price at grant date	R$ 50.88	R$ 38.61
Risk-free interest rate	6.82%	15.00%
Dividend yield		2.86%
Volatility factor	36.50%	33.70%
Comgas [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at grant date	R$ 78.58	R$ 36.37
Share price at grant date	R$ 78.58	R$ 54.25
Risk-free interest rate	6.82%	10.56%
Dividend yield		7.19%
Volatility factor	32.80%	32.38%
Rumo S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value at grant date	R$ 22.17	R$ 13.94
Share price at grant date	R$ 22.17	R$ 13.94
Risk-free interest rate	6.28%	10.93%
Volatility factor	27.46%	31.91%

Share-based Payment - Summary_5

Share-based Payment - Summary of Number and Weighted-average Exercise Prices of Share Options (Detail)	12 Months Ended
	Dec. 31, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	11,817,101
Stock option programs, Granted	957,866
Stock option programs, Vested	(963,430)
Stock option programs, Cancelled	(4,309,671)
Stock option programs, Ending balance	7,501,866
Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	5,695,601
Stock option programs, Granted	957,866
Stock option programs, Vested	(945,169)
Stock option programs, Transferred	2,584,459
Stock option programs, Cancelled	(790,891)
Stock option programs, Ending balance	7,501,866
Stock option programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	6,121,500
Stock option programs, Vested	(18,261)
Stock option programs, Transferred	(2,584,459)
Stock option programs, Cancelled	(3,518,780)

Share-based Payment - Summary_6

Share-based Payment - Summary of Number and Weighted-average Exercise Prices of Share Options (Parenthetical) (Detail)	Dec. 31, 2019R$ / shares
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Weighted average exercise price	R$ 33.77

Share-based Payment - Summary_7

Share-based Payment - Summary of Share-based Compensation Expense (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense recognized in profit or loss	R$ 96212	R$ 58406	R$ 65939
Stock option programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense recognized in profit or loss	1,627	5,826	5,972
Stock grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense recognized in profit or loss	R$ 94585	R$ 52580	R$ 59967

Share-based Payment - Additiona

Share-based Payment - Additional Information (Detail) R$ in Thousands	May 21, 2019BRL (R$)shares
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Replacement of stock option plan | shares	5,029,000
Number of shares granted in replacement of existing option plan | shares	2,396,110
Incremental cost in replacement of existing option plan	R$ 52897
Incremental cost recognized in replacement of existing option plan	29,294
Incremental cost to be recognized in replacement of existing option plan	R$ 23603

Discontinued operation - Additi

Discontinued operation - Additional Information (Detail) - Cosan Biomassa SA [member] R$ in Thousands	Dec. 02, 2019BRL (R$)
Disclosure Of Statement Of Income Of Discontinued Operations [Line Items]
Proceeds from changes in ownership interests in subsidiaries	R$ 1
Unsecured liability recognised as of acquisition date	47,531
Revenue of combined entity	15,386
Business acquisition related expense	21,124
Gain loss related related to business combination	R$ 11021

Discontinued operation - Summar

Discontinued operation - Summary of Statement of Income of Discontinued Operation (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Disclosure Of Statement Of Income Of Discontinued Operations [Line Items]
Gross profit	R$ 6451176	R$ 4726463	[1]	R$ 4354707	[1]
Selling, general and administrative expenses		(1,994,774)		(1,992,163)
Other income (expenses), net	404,686	747,282	[1]	889,775	[1]
Profit before equity in earnings of investees, finance results and taxes	4,496,934	3,478,971	[1]	3,252,319	[1]
Interest in earnings of associates	1,231	45,066	[1]	10,794	[1]
Interest in earnings of joint ventures	1,131,406	946,282	[1]	985,090	[1]
Equity in earnings of investees	1,132,637	991,348	[1]	995,884	[1]
Finance results, net	(1,967,623)	(1,598,422)	[1]	(2,733,352)	[1]
Profit before taxes	3,661,948	2,871,897	[1]	1,514,851	[1]
Income taxes	779,596	760,487	[1]	428,355	[1]
Profit from continuing operations	2,882,352	2,111,410	[1]	1,086,496	[1]
Loss from discontinued operation, net of tax	11,021	(28,230)	[1]	(40,199)	[1]
Profit for the year	2,893,373	2,083,180	[1]	1,046,297	[1]
Profit attributable to:
Owners of the Company	1,316,341	975,448	[1]	551,021	[1]
Non-controlling interests	R$ 1577032	1,107,732	[1]	495,276	[1]
Discontinued operations [member]
Disclosure Of Statement Of Income Of Discontinued Operations [Line Items]
Gross profit		2,447		4,454
Selling, general and administrative expenses		(10,545)		(11,790)
Other income (expenses), net		9,131		12,176
Profit before equity in earnings of investees, finance results and taxes		22,123		28,420
Interest in earnings of associates		(6,407)		(6,368)
Equity in earnings of investees		(6,407)		(6,368)
Finance results, net		12,514		18,147
Profit before taxes		28,230		40,199
Profit from continuing operations		28,230		40,199
Loss from discontinued operation, net of tax		(28,230)		(40,199)
Continuing operations [member]
Disclosure Of Statement Of Income Of Discontinued Operations [Line Items]
Gross profit		4,724,016		4,350,253
Selling, general and administrative expenses		(2,005,319)		(2,003,953)
Other income (expenses), net		738,151		877,599
Profit before equity in earnings of investees, finance results and taxes		3,456,848		3,223,899
Interest in earnings of associates		51,473		17,162
Interest in earnings of joint ventures		946,282		985,090
Equity in earnings of investees		997,755		1,002,252
Finance results, net		(1,610,936)		(2,751,499)
Profit before taxes		2,843,667		1,474,652
Income taxes		(760,487)		(428,355)
Profit from continuing operations		2,083,180		1,046,297
Profit for the year		2,083,180		1,046,297
Profit attributable to:
Owners of the Company		975,448		551,021
Non-controlling interests		R$ 1107732		R$ 495276
[1]	For details on this restated, see note 24.

Discontinued operation - Summ_2

Discontinued operation - Summary of Cash Flow Statement of Discontinued Operation (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018		Dec. 31, 2017
Cash flows from operating activities
Profit before taxes		R$ 3661948	R$ 2871897	[1]	R$ 1514851	[1]
Adjustments for:
Depreciation and amortization		2,287,875	2,051,824	[1]	1,928,423	[1]
Interest in earnings of associates and joint ventures		(1,132,637)	(991,348)	[1]	(995,884)	[1]
Indexation charges, interest and exchange, net		2,125,655	1,807,037	[1]	2,845,400	[1]
Provisions for employee benefits		229,812	184,228	[1]	164,105	[1]
Adjustments to reconcile profit (loss)		6,726,332	5,239,083	[1]	4,873,132	[1]
Other			(684,555)		(583,763)
Changes in:
Trade receivables		(145,933)	(146,910)	[1]	(252,417)	[1]
Inventories		(90,880)	(11,959)	[1]	(40,664)	[1]
Current tax, net			(635,878)		(225,969)
Related parties, net		22,827	(57,368)	[1]	(1,708)	[1]
Trade payables		383,459	371,054	[1]	175,984	[1]
Employee benefits		(198,312)	(158,451)	[1]	(119,718)	[1]
Discontinued operation		(17,615)	(22,585)	[1]	(23,790)	[1]
Other assets and liabilities, net			807,148		(187,871)
Changes in assets and liabilities		(429,595)	138,846	[1]	(785,031)	[1]
Net cash generated by operating activities		6,296,737	5,377,929	[1]	4,088,101	[1]
Sales (purchases) Marketable securities		1,230,431	(149,251)	[1]	(2,329,043)	[1]
Acquisition of property, plant and equipment, intangible assets, right-of-use assets and contract assets		(2,762,937)	(2,628,153)	[1]	(2,457,066)	[1]
Net cash from sale of discontinued operations			858		(3,270)
Other			1,277,778		1,212,017
Net cash used in investing activities		(130,592)	(1,498,769)	[1]	(3,577,362)	[1]
Loans, borrowings and debentures raised		9,352,123	3,685,290	[1]	6,105,332	[1]
Repayment of principal on loans, borrowings and debentures			(5,301,421)		(3,701,961)
Payment of interest on loans, borrowings and debentures		(1,384,184)	(1,454,712)	[1]	(1,591,549)	[1]
Derivative financial instruments, net			286,847		(272,596)
Discontinued operation		1,543	24,003	[1]	32,161	[1]
Other			(2,346,416)		(1,137,135)
Cash flow from financing activities		(1,558,376)	(5,106,409)	[1]	(565,748)	[1]
Increase (decrease) in cash and cash equivalents		4,607,769	(1,227,249)	[1]	(55,009)	[1]
Cash and cash equivalents at beginning of year	[1]	3,621,798	4,555,177		4,499,588
Effect of exchange rate fluctuations on cash held		242,707	293,870	[1]	110,598	[1]
Cash and cash equivalents at end of year		8,472,274	3,621,798	[1]	4,555,177	[1]
Discontinued operations [member]
Cash flows from operating activities
Profit before taxes			28,230		40,199
Adjustments for:
Depreciation and amortization			(9,520)		(9,970)
Interest in earnings of associates and joint ventures			6,407		6,368
Indexation charges, interest and exchange, net			(12,673)		(16,372)
Provisions for employee benefits			(631)		(2,193)
Adjustments to reconcile profit (loss)			13,902		18,158
Other			2,089		126
Changes in:
Trade receivables			25,833		(338)
Inventories			(3,175)		(440)
Current tax, net			3,234		112,223
Related parties, net			(2,497)		(493)
Trade payables			(10,795)		1,736
Employee benefits			2,289		1,822
Discontinued operation			(22,585)		(23,790)
Other assets and liabilities, net			(6,206)		(108,878)
Changes in assets and liabilities			(13,902)		(18,158)
Sales (purchases) Marketable securities			(945)		2,189
Acquisition of property, plant and equipment, intangible assets, right-of-use assets and contract assets			(87)		(392)
Net cash from sale of discontinued operations			858		(3,270)
Other					689
Loans, borrowings and debentures raised			(53,949)		(143,380)
Repayment of principal on loans, borrowings and debentures			19,444		137,672
Payment of interest on loans, borrowings and debentures			10,941		10,485
Derivative financial instruments, net			(439)		2,105
Discontinued operation			24,003		32,161
Other					(39,043)
Continuing operations [member]
Cash flows from operating activities
Profit before taxes			2,843,667		1,474,652
Adjustments for:
Depreciation and amortization			2,061,344		1,938,393
Interest in earnings of associates and joint ventures			(997,755)		(1,002,252)
Indexation charges, interest and exchange, net			1,819,710		2,861,772
Provisions for employee benefits			184,859		166,298
Adjustments to reconcile profit (loss)			5,225,181		4,854,974
Other			(686,644)		(583,889)
Changes in:
Trade receivables			(172,743)		(252,079)
Inventories			(8,784)		(40,224)
Current tax, net			(639,112)		(338,192)
Related parties, net			(54,871)		(1,215)
Trade payables			381,849		174,248
Employee benefits			(160,740)		(121,540)
Other assets and liabilities, net			807,148		(187,871)
Changes in assets and liabilities			152,747		(766,873)
Net cash generated by operating activities			5,377,928		4,088,101
Sales (purchases) Marketable securities			(148,306)		(2,331,232)
Acquisition of property, plant and equipment, intangible assets, right-of-use assets and contract assets			(2,628,241)		(2,457,458)
Other			1,277,778		1,211,328
Net cash used in investing activities			0		0
Loans, borrowings and debentures raised			3,739,239		6,248,712
Repayment of principal on loans, borrowings and debentures			(5,320,865)		(3,839,633)
Payment of interest on loans, borrowings and debentures			(1,465,653)		(1,602,034)
Derivative financial instruments, net			287,286		(274,701)
Other			(2,346,416)		(1,098,092)
Cash flow from financing activities			(5,106,409)		(565,748)
Increase (decrease) in cash and cash equivalents			(1,227,250)		(55,009)
Cash and cash equivalents at beginning of year		R$ 3621797	4,555,177		4,499,588
Effect of exchange rate fluctuations on cash held			293,870		110,598
Cash and cash equivalents at end of year			R$ 3621797		R$ 4555177
[1]	For details on this restated, see note 24.

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - BRL (R$) R$ in Thousands	Apr. 30, 2020	Jan. 16, 2020	Jan. 14, 2020	Dec. 31, 2019	May 27, 2020	Apr. 09, 2020	Jan. 30, 2020	Jan. 28, 2020
Nonadjusting Event [Member]
Disclosure of Events After Reporting Period [line items]
Payment of redemption value of debentures		R$ 1735203
Expenses Relating to Cyber-Security	R$ 7000
Additional Liabilities					R$ 6100000
Additional Investments					R$ 2911965
Nonadjusting Event [Member] | TotalReturnSwap [member]
Disclosure of Events After Reporting Period [line items]
Aggregate Amount of Derivatives						R$ 236273
Number of Shares under Derivatives						4,224,800
Nonadjusting Event [Member] | TotalReturnSwap [member] | Top of range [member]
Disclosure of Events After Reporting Period [line items]
Aggregate Amount of Derivatives						R$ 600000
Number of Shares under Derivatives						19,500,000
Nonadjusting Event [Member] | Distribuidora de Gas Participacoes S.A [Member]
Disclosure of Events After Reporting Period [line items]
Dividend payables								R$ 135907
Nonadjusting Event [Member] | Three Companies [Member]
Disclosure of Events After Reporting Period [line items]
Cash transferred							R$ 95000
Nonadjusting Event [Member] | Comgas [member]
Disclosure of Events After Reporting Period [line items]
Proportion of voting rights held in subsidiary			99.15%
Value Of Investment In Subsidiaries			R$ 2861936
Nonadjusting Event [Member] | Comgas [member] | Ordinary shares [member]
Disclosure of Events After Reporting Period [line items]
Number of shares in entity held by entity			103,699,333
Nonadjusting Event [Member] | Comgas [member] | Preference shares [member]
Disclosure of Events After Reporting Period [line items]
Number of shares in entity held by entity			27,682,044
Covid 19 [member]
Disclosure of Events After Reporting Period [line items]
Consolidated Working Capital	11,587,777			R$ 11587777
Cash And Cash Equivalents and Marketable Securities	R$ 11571430			R$ 11571430
Covid 19 [member] | Raizen Combustiveis [member] | Gasoline And Ethanol [member]
Disclosure of Events After Reporting Period [line items]
Decrease in Sales				50.00%
Covid 19 [member] | Raizen Combustiveis [member] | Diesel [member]
Disclosure of Events After Reporting Period [line items]
Decrease in Sales				25.00%
Covid 19 [member] | Raizen Combustiveis [member] | Aviation Segment [member]
Disclosure of Events After Reporting Period [line items]
Decrease in Sales				80.00%
Covid 19 [member] | Companhia de Gas de Sao Paulo – COMGAS [member] | Industrial Segment [member]
Disclosure of Events After Reporting Period [line items]
Decrease in Demand				40.00%
Covid 19 [member] | Companhia de Gas de Sao Paulo – COMGAS [member] | Commercial Segment [member]
Disclosure of Events After Reporting Period [line items]
Decrease in Demand				60.00%
Covid 19 [member] | Companhia de Gas de Sao Paulo – COMGAS [member] | Residential Segment [member]
Disclosure of Events After Reporting Period [line items]
Decrease in Demand				10.00%
Covid 19 [member] | Moove [member] | Lubricants [member]
Disclosure of Events After Reporting Period [line items]
Decrease in Demand				50.00%

New Standards and Interpretat_2

New Standards and Interpretations Not Yet Effective - Additional Information (Detail)	Jan. 01, 2019	Dec. 31, 2019BRL (R$)	Dec. 31, 2018BRL (R$)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017BRL (R$)
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Lease liabilities		R$ 4594888000				R$ 944138000
Rights-of-use assets		R$ 4469730000		$ 4,469,730	$ 1,803,982
Description Of Average Measurement Multiples		1,090
Lease term	12 months
Intangible assets other than goodwill [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Capitalized borrowing costs		R$ 19877	R$ 9917
Weighted average interest rate used to capitalize borrowing costs		7.29%	8.94%
Railroad Network [Member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Lease liabilities		R$ 2759539
Rights-of-use assets		R$ 2904778
Lease term		30 years
Percentage Of Cash Payment In Auction		5.00%
Payments For Auction		R$ 145239000
Cosan Logistica S.A. [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Goodwill		100,451
Cosan S.A. [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Goodwill		R$ 801731