Cosan (CSAN) 20-F 8 Nov 24 2023 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2023 shares
Entity Information [Line Items]
Document Type	20-F
Amendment Flag	false
Entity Registrant Name	COSAN S.A.
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Central Index Key	0001430162
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2023
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-40155
Entity Incorporation, State or Country Code	D5
Entity Address, Address Line One	Av. Brigadeiro Faria Lima, 4,100 – 16th floor
Entity Address, City or Town	São Paulo
Entity Address, Postal Zip Code	04538-132
Entity Address, Country	BR
Entity Common Stock, Shares Outstanding	1,874,070,932
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Auditor Name	BDO RCS Auditores Independentes SS Ltda.
Auditor Firm ID	5485
Auditor Location	São Paulo, Brazil
Business Contact [Member]
Entity Information [Line Items]
Contact Personnel Name	Rodrigo Araujo Alves
Entity Address, Address Line One	Av. Brigadeiro Faria Lima, 4,100 – 16th floor
Entity Address, City or Town	São Paulo
Entity Address, Postal Zip Code	04538-132
Entity Address, Country	BR
City Area Code	+55 11
Local Phone Number	3897-9797
Common Shares [Member]
Entity Information [Line Items]
Security Exchange Name	NYSE
Title of 12(b) Security	Common shares, no par value
ADR [Member]
Entity Information [Line Items]
Security Exchange Name	NYSE
Trading Symbol	CSAN
Title of 12(b) Security	American depositary shares, each representing four common shares, no par value

Consolidated statement of finan

Consolidated statement of financial position - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents		R$ 14658481	R$ 13301716	[1]
Restricted cash		7,860	8,024
Marketable securities		3,407,955	2,422,470
Trade receivables		3,330,488	3,769,908
Derivative financial instruments		202,399	1,086,698
Inventories		1,792,714	1,869,059
Receivables from related parties		251,471	235,541
Income tax receivable		888,942	560,789
Other current tax receivable		745,856	1,324,203
Dividend receivable		255,777	161,147
Sectorial financial assets		207,005	148,955
Other financial assets		690	88,961
Other current assets		722,386	560,080
Total current assets before held for sale		26,472,024	25,537,551
Current assets held for sale		2,138,165	40,383
Total current assets		28,610,189	25,577,934
Trade receivables		114,148	157,634
Marketable securities		96,006	19,677,296
Restricted cash		195,392	131,909
Deferred tax assets	[2]	5,609,030	4,474,124
Receivables from related parties		88,620	241,001
Income tax receivable		432,360	434,886
Other non-current tax receivable		1,132,703	1,074,923
Judicial deposits		895,901	814,444
Derivative financial instruments		2,344,400	3,065,054
Sectorial financial assets		341,695	193,378
Other non-current assets		216,694	201,811
Other financial assets		2,423	277
Investments in associates		17,611,369	2,913,943
Investment in joint ventures		11,742,442	11,221,356
Property, plant and equipment		21,239,974	18,948,436
Intangible assets and goodwill		22,650,287	22,121,942
Contract asset		1,052,105	1,118,715
Right-of-use assets		9,513,518	8,012,869
Investment property		15,976,126	14,103,060
Non-current assets		111,255,193	108,907,058
Total assets		139,865,382	134,484,992
Liabilities
Loans, borrowings and debentures		4,882,398	4,542,205
Leases		733,063	550,529
Derivative financial instruments		1,250,520	1,039,357
Trade payables		3,920,273	4,318,362
Employee benefits payables		829,329	659,521
Income tax payables		445,934	204,387
Other taxes payable		673,718	760,041
Dividends payable		549,054	892,006
Concessions payable		250,971	256,759
Related party payables		322,160	387,736
Sectorial financial liabilities		70,013	67,419
Other financial liabilities		476,895	924,562
Other current liabilities		1,516,084	1,195,329
Total current liabilities before held for sale		15,920,412	15,798,213
Liabilities related to assets held for sale		238,393
Total current liabilities		16,158,805	15,798,213
Loans, borrowings and debentures		52,022,256	48,445,011
Leases		4,542,731	2,981,629
Derivative financial instruments		2,164,625	4,251,575
Trade payables		264,252	61,489
Other taxes payable		163,242	153,688
Provision for legal proceedings		1,714,403	1,801,186
Concessions payable		3,314,402	3,094,651
Related party payables		1,078
Post-employment benefits		617,647	575,840
Deferred tax liabilities		5,225,433	5,469,368
Sectorial financial liabilities		1,740,685	1,549,197
Deferred income		19,129	624,801
Other financial liabilities			29,985
Other non-current liabilities		935,514	1,478,960
Non-current liabilities		72,725,397	70,517,380
Total liabilities		88,884,202	86,315,593
Shareholders' equity
Share capital		8,682,544	8,402,544
Treasury shares		(93,917)	(107,140)
Additional paid-in capital		2,561,964	2,319,928
Accumulated other comprehensive income		314,325	567,546
Retained earnings		9,490,391	9,470,289
Equity attributable to:
Owners of the Company		20,955,307	20,653,167
Non-controlling interests		30,025,873	27,516,232
Total shareholders' equity		50,981,180	48,169,399
Total liabilities and shareholders' equity		R$ 139865382	R$ 134484992
[1]Amounts after the reclassification of the discontinued operation.[2] Total amount of the balance of deferred income tax and social contribution consolidated assets, R$1,869,877 corresponds to the balance of the subsidiary S.A.

Consolidated statement of profi

Consolidated statement of profit or loss and other comprehensive income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Consolidated statement of profit or loss and other comprehensive income
Net sales	R$ 39468497	R$ 39322786		R$ 26093154
Cost of sales	(28,549,896)	(30,556,819)		(20,263,186)
Gross profit	10,918,601	8,765,967		5,829,968
Selling expenses	(1,350,570)	(1,276,279)		(723,419)
General and administrative expenses	(2,527,974)	(1,758,067)		(1,401,572)
Other income, net	3,924,377	1,752,222		382,600
Operating expenses	45,833	(1,282,124)		(1,742,391)
Profit before equity in earnings of investees, finance results and income taxes	10,964,434	7,483,843	[1]	4,087,577
Interest in earnings of associates	350,399	418,897	[1]	130,225
Interest in earnings of joint ventures	1,695,945	(92,179)	[1]	4,590,631
Equity in earnings of investees	2,046,344	326,718	[1]	4,720,856
Finance expense	(11,337,430)	(4,706,535)		(2,527,506)
Finance income	3,028,134	5,777,521		1,258,441
Foreign exchange, net	1,777,438	260,746		(1,099,536)
Net effect of derivatives	(1,365,169)	(6,489,668)		(188,956)
Finance results, net	(7,897,027)	(5,157,936)	[1]	(2,557,557)
Profit before income taxes	5,113,751	2,652,625	[1]	6,250,876
Income taxes
Current	(1,645,063)	(1,246,990)		(787,602)
Deferred	1,370,637	1,365,394		1,233,186
Income taxes	(274,426)	118,404	[1]	445,584
Profit for the year from continuing operations	4,839,325	2,771,029	[1]	6,696,460
Profit for the year from discontinued operations, net of tax	45,419	49,846	[1]
Profit for the year	4,884,744	2,820,875	[1]	6,696,460
Items that will not be reclassified to profit or loss
Actuarial gain (loss) with defined benefit plan	(71,550)	80,330		63,382
Taxes over actuarial gain (loss) on defined benefit plan	24,327	(27,312)		(21,550)
Items that will never be reclassified to profit or loss	(47,223)	53,018		41,832
Items that are or may be reclassified subsequently to profit or loss
Foreign currency translation differences	(172,501)	917,548		89,848
Gain (loss) on cash flow hedge	(125,233)	723		(601,415)
Change in fair value of financial assets, net of taxes		22,395		2,269
Items that are or may be reclassified subsequently to profit or loss	(297,734)	940,666		(509,298)
Total other comprehensive income (loss), net of tax	(344,957)	993,684		(467,466)
Comprehensive income from continuing operations	4,494,368	3,764,713		6,228,994
Comprehensive income from discontinued operations	45,419	49,846
Total comprehensive income for the year	4,539,787	3,814,559		6,228,994
Profit attributable to:
Owners of the Company	1,094,391	1,176,032		6,312,140
Non-controlling interests	3,790,353	1,644,843		384,320
Profit for the year	4,884,744	2,820,875	[1]	6,696,460
Total comprehensive income attributable to:
Owners of the Company	841,170	2,265,187		5,932,760
Non-controlling interest	3,698,617	1,549,372		296,234
Total comprehensive income for the year	R$ 4539787	R$ 3814559		R$ 6228994
Earnings per share of continuing operations
Basic	R$ 0.5778	R$ 0.62		R$ 3.4407
Diluted	0.5751	0.6173		3.4291
Earnings per share of discontinued operations
Basic	0.0084	0.0092
Diluted	R$ 0.0084	R$ 0.0092
[1]Amounts after the reclassification of the discontinued operation.

Consolidated statement of chang

Consolidated statement of changes in equity - BRL (R$) R$ in Thousands		Total		Share capital [member]	Treasury shares [member]	Additional paid-in capital [member]	Accumulated other comprehensive income (loss) [member]	Retained earnings [member]	Equity attributable to owners of the company [member]	Non-controlling interest [member]
Beginning balance at Dec. 31, 2020		R$ 20818867		R$ 5328		R$ 2007356	R$ 1524027	R$ 4771426	R$ 5260083	R$ 15558784
Profit for the year		6,696,460						6,312,140	6,312,140	384,320
Other comprehensive income
Gain (loss) on cash flow hedge		(601,415)					(437,995)		(437,995)	(163,420)
Foreign currency translation differences		89,848					14,017		14,017	75,831
Actuarial gain (loss) on defined benefit plan		41,832					41,959		41,959	(127)
Change in fair value of financial assets		2,269					2,639		2,639	(370)
Total comprehensive income for the year		6,228,994					(379,380)	6,312,140	5,932,760	296,234
Transactions with owners of the Company Contributions and distributions
Capital increase (note 17)		2,252,306								2,252,306
Dividends - non-controlling interests		(2,493)				(2,493)			(2,493)
Dividends		(2,031,301)						(1,866,393)	(1,866,393)	(164,908)
Business Combination		2,115,554								2,115,554
Disposal of treasury shares		3,650			R$ 496741	3,825		(496,916)	3,650
Share based payments		(2,719)			18,136	(36,708)			(18,572)	15,853
Total contributions and distributions		2,334,997			514,877	(35,376)		(2,363,309)	(1,883,808)	4,218,805
Changes in ownership interests
Change of shareholding interest in subsidiary (note 9.1)		(512,836)				1,322,716			1,322,716	(1,835,552)
Total transactions with owners of the Company		(512,836)				1,322,716			1,322,716	(1,835,552)
Total transactions with owners of the Company contributions and distributions:		1,822,161			514,877	1,287,340		(2,363,309)	(561,092)	2,383,253
Predecessor adjustments				6,360,525	(583,941)	(4,984,931)	1,381,798	1,935,735	4,109,186	(4,109,186)
Ending balance at Dec. 31, 2021		28,870,022		6,365,853	(69,064)	(1,690,235)	(521,609)	10,655,992	14,740,937	14,129,085
Profit for the year		2,820,875	[1]					1,176,032	1,176,032	1,644,843
Other comprehensive income
Gain (loss) on cash flow hedge		723					58		58	665
Foreign currency translation differences		917,548					1,032,232		1,032,232	(114,684)
Actuarial gain (loss) on defined benefit plan		53,018					45,721		45,721	7,297
Change in fair value of financial assets		22,395					11,144		11,144	11,251
Total comprehensive income for the year		3,814,559					1,089,155	1,176,032	2,265,187	1,549,372
Transactions with owners of the Company Contributions and distributions
Capital increase (note 17)		7,889,251		2,036,691				(2,036,691)		7,889,251
Dividends		(1,237,779)						(325,044)	(325,044)	(912,735)
Business Combination		10,062,503								10,062,503
Employee share schemes – value of employee services		62,394				55,391			55,391	7,003
Sale of treasury shares		2,370			1,752	618			2,370
Acquisition of treasury shares		(59,506)			(59,506)				(59,506)
Share based payments		(5,616)			19,678	(30,930)			(11,252)	5,636
Total contributions and distributions		16,713,617		2,036,691	(38,076)	25,079		(2,361,735)	(338,041)	17,051,658
Changes in ownership interests
Acquisition of non-controlling interest		(1,092,374)								(1,092,374)
Change of shareholding interest in subsidiary (note 9.1)		(136,425)				3,985,084			3,985,084	(4,121,509)
Total transactions with owners of the Company		(1,228,799)				3,985,084			3,985,084	(5,213,883)
Total transactions with owners of the Company contributions and distributions:		15,484,818		2,036,691	(38,076)	4,010,163		(2,361,735)	3,647,043	11,837,775
Ending balance at Dec. 31, 2022		48,169,399		8,402,544	(107,140)	2,319,928	567,546	9,470,289	20,653,167	27,516,232
Profit for the year		4,884,744						1,094,391	1,094,391	3,790,353
Other comprehensive income
Gain (loss) on cash flow hedge		(125,233)					(92,491)		(92,491)	(32,742)
Foreign currency translation differences		(172,501)					(109,134)		(109,134)	(63,367)
Actuarial gain (loss) on defined benefit plan		(47,223)					(51,596)		(51,596)	4,373
Change in fair value of financial assets
Total comprehensive income for the year		4,539,787					(253,221)	1,094,391	841,170	3,698,617
Transactions with owners of the Company Contributions and distributions
Capital increase (note 17)				280,000				(280,000)
Funds from capital increase and decrease in subsidiary (note 9.2)		6,657								6,657
Gain from capital increase in a subsidiary		71,178				60,348			60,348	10,830
Business Combination		237,460								237,460
Employee share schemes – value of employee services		186,317				135,653			135,653	50,664
Share based payments		(106,455)			13,223	(40,113)			(26,890)	(79,565)
Write-off of interest in subsidiary		(22,280)								(22,280)
Dividends and allocation of results	[2]	(2,102,014)						(520,691)	(520,691)	(1,581,323)
Mandatory minimum dividends		(273,598)						(273,598)	(273,598)
Total contributions and distributions		(2,002,735)		280,000	13,223	155,888		(1,074,289)	(625,178)	(1,377,557)
Changes in ownership interests
Gain on dividends from subsidiary		268,406				79,825			79,825	188,581
Change of shareholding interest in subsidiary (note 9.1)		6,323				6,323			6,323
Total transactions with owners of the Company		274,729				86,148			86,148	188,581
Total transactions with owners of the Company contributions and distributions:		(1,728,006)		280,000	13,223	242,036		(1,074,289)	(539,030)	(1,188,976)
Ending balance at Dec. 31, 2023		R$ 50981180		R$ 8682544	R$ 93917	R$ 2561964	R$ 314325	R$ 9490391	R$ 20955307	R$ 30025873
[1]Amounts after the reclassification of the discontinued operation.[2]The allocation of the statutory reserve for the year 2023 will be held after the Ordinary General Meeting.

Consolidated statement of cash

Consolidated statement of cash flows - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Cash flows from operating activities
Profit before income taxes	R$ 5113751		R$ 2652625	[1]	R$ 6250876
Adjustments for:
Depreciation and amortization	3,364,943		3,014,480		2,504,384
Interest in earnings of associates	(350,399)		(418,897)	[1]	(130,225)
Interest in earnings of joint ventures	(1,695,945)		92,179	[1]	(4,590,631)
Loss (gain) on disposed assets	17,016		13,035		(7,295)
Share-based payment	207,713		99,088		53,131
Change in fair value of investment properties	(2,259,924)		(1,311,691)		(17,116)
Legal proceedings provision	204,158		370,764		263,945
Interest, derivatives, monetary and foreign exchange, net	9,379,506		6,521,930		2,911,179
Bargain purchase gain (loss)			(99,341)		(416,268)
Sectorial financial assets and liabilities, net	(110,125)		339,854		246,100
(Gain) loss on energy derivative transactions			(248,123)		58,701
Provisions for employee benefits	419,241		380,967		358,053
Allowance for expected credit losses	74,706		28,463		(2,813)
Tax credit recovery	(33,384)		(110,541)		(648,315)
Results from the sale of investments			(988,077)
Deferred income	(597,998)		(5,366)
Revenue from finance investment	(1,284,647)		(32,493)
Other	278,427		381,572		(23,731)
Cash flows from operating activities before changes in working capital	12,727,039		10,680,428		6,809,975
Variation in:
Trade receivable	573,737		(6,327)		(404,016)
Inventories	(83,166)		(423,430)		(245,174)
Other taxes, net	454,941		553,584		155,712
Income tax	(1,272,145)		(1,090,684)		(950,401)
Related parties, net	(188,798)		(139,621)		(111,149)
Trade payables	(252,810)		510,616		591,975
Employee benefits	(356,210)		(249,244)		(150,087)
Provision for legal proceedings	(461,574)		(328,394)		(131,260)
Financial instruments derivatives	2,894		(65,939)
Other financial liabilities	(566,058)		110,659		50,856
Judicial deposits	(22,862)		(2,670)		(58,608)
Deferred income			592,601
Post-employment benefits	(34,235)		(90,411)		(34,004)
Purchase of tax credits					(208,118)
Concessions payable					(168,510)
Other assets and liabilities, net	(244,309)		(78,936)
Changes in working capital	(2,450,595)		(708,196)		(1,662,784)
Net cash generated from operating activities	10,276,444		9,972,232	[2]	5,147,191
Cash flows from investing activities
Capital contribution to associates	(47,300)		(86,205)		(417,216)
Acquisition of subsidiary, net of acquired cash	(702,577)		(5,288,696)		(592,733)
Purchase of marketable securities	(507,976)		(13,911,737)		(514,459)
Restricted cash	(60,498)		(58,179)		26,313
Dividends received from associates	254,905		278,127		16,426
Dividends received from joint venture	906,534		1,174,771		819,729
Dividends received from finance investment	1,305,410
Acquisition of instruments designated at fair value	(7,485)		(190,990)		(14,168)
Capital reduction in subsidiaries	99,040
Acquisition of property, plant and equipment, intangible and contract assets	(6,267,962)		(4,531,374)		(4,774,839)
Proceeds from the sale of investments	645,772		1,969,789
Net cash from sale of discontinued operations	62,700		44,969	[2]
Receipt of derivative financial instruments, except debt	168,308		146,979		197,679
Payment of derivative financial instruments, except debt	(156,600)		(283,337)		(227,012)
Cash received on the sale of property, plant and equipment and intangible assets	4,637		9,319		3,090
Other					1,025
Net cash used in investing activities	(4,303,092)		(20,726,564)	[2]	(5,476,165)
Cash flows from financing activities
Proceeds from loans, borrowings and debentures	12,785,628		23,886,960		12,548,547
Principal repayment of loans, borrowings and debentures	(8,054,763)		(15,278,378)		(9,925,067)
Payment of interest on loans, borrowings and debentures	(3,552,292)		(3,441,978)		(2,321,868)
Payment of derivative financial instruments	(2,851,267)		(2,079,805)		(647,168)
Proceeds from derivative financial instruments	1,193,534		291,619		4,325,918
Costs of banking operations with derivatives	(586,855)
Principal repayment of leases	(490,012)		(400,248)		(461,040)
Payment of interest on leases	(236,948)		(211,611)		(165,301)
Transaction costs related to loans and borrowings			(94,196)
Proceeds from capital contributions by non-controlling shareholders	(24,281)		8,126,823		2,252,306
Transaction costs related to capital contributions by non-controlling shareholders			(19,217)
Payments to redeem entity’s shares and acquisition of treasury shares	(103,283)		(84,591)		(26,101)
Proceeds from the sale of treasury shares			2,370		69,155
Acquisition of non-controlling shareholders’ shares			(487,721)		(698,147)
Dividends paid	(2,582,447)		(1,908,171)		(2,558,886)
Payment of share-based compensation	(13,597)		(15,597)		(45,024)
Other					1,397
Net cash generated from financing activities	(4,516,583)		8,286,259	[2]	2,348,721
Increase (decrease) in cash and cash equivalents	1,456,769		(2,468,073)	[2]	2,019,747
Cash and cash equivalents at the beginning of the year	13,301,716	[2]	16,174,130	[2]	13,642,918
Effect of the foreign exchange rate changes	(100,004)		(404,341)	[2]	511,465
Cash and cash equivalents at the end of the year	14,658,481		13,301,716	[2]	16,174,130	[2]
Additional information
Income taxes paid	R$ 361726		R$ 318845		R$ 462120
[1]Amounts after the reclassification of the discontinued operation.[2]Amounts after the reclassification of the discontinued operation.

Consolidated statement of cas_2

Consolidated statement of cash flows (Parenthetical) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Ifrs Statement [LineItems]
Right-of-use assets recognized	R$ 2037779	R$ 246517	R$ 104840
Payment for acquisition of assets in installments	860,551	R$ 246564	R$ 263143
Partial amortization of Senior Notes	84,585
Transfer of the securities	16,274,081
Cosan Nove Participações S.A. [member]
Ifrs Statement [LineItems]
Capital increase in subsidiary	R$ 121621

OPERATIONS AND CORPORATE REORGA

OPERATIONS AND CORPORATE REORGANIZATION	12 Months Ended
	Dec. 31, 2023
OPERATIONS AND CORPORATE REORGANIZATION
OPERATIONS AND CORPORATE REORGANIZATION	1 OPERATIONS AND CORPORATE REORGANIZATION Cosan S.A. (“Cosan” and together with its subsidiaries collectively, the “Company”) is a publicly traded Company on the B 3 Brasil, Bolsa, Balcão 3 Novo Mercado 3 sociedade anônima Corporate Cosan (Corporate segment) is formed by the followin g entities (i) Parent company with direct or indirect equity interest in subsidiaries and joint venture. The main effects of its profit or loss are general and administrative expenses, contingencies, equity income and financial results attributed to loans. (ii) Cosan Dez has a direct stake in Compass of 88.00% and preferred shares with BBI S.A. (“ ”) which corresponds to an equity interest of 23.20% of Cosan Dez (iii) Cosan Nove has a direct stake in 39.15 S.A. (“ 26.91 (iv) Cosan Oito is a subsidiary of Cosan S.A, which holds a stake in Vale. 1.1 REORGANIZATION On January 22, 2021, the shareholders of Cosan Limited, the former parent Company of Cosan S.A. and Cosan Logística, approved an intra-group reorganization, announced on July 3, 2020, consisting of a merger of companies under common control, as provided by art. 264 4 6,404 As part of an effort to streamline our operations, the Company carried out a corporate reorganization to enhance its corporate structure by making Cosan S.A. the sole holding Company of the group. The corporate reorganization simplified the corporate structure, unifying and consolidating the Cosan S.A., Cosan Limited and Cosan Logística free floats, in order to increase share liquidity, and unlock value within the Company’s group portfolio. As part of the corporate reorganization, each of Cosan Limited and Cosan Logística were merged into Cosan S.A., being Cosan S.A. the surviving entity. Following the completion of the merger, the outstanding shares of Cosan S.A. are now directly owned by all shareholders of Cosan Limited, Cosan S.A. and Cosan Logística as of immediately prior to the completion of the merger. As a result, Cosan S.A. issued American Depositary Shares, or ADSs, listed on the NYSE or common shares listed under the Novo Mercado segment of the B 3 The following charts set forth simplified representations of our operating structure before and after the corporate reorganization. Figure 1 : Figure 2 : The Merger Protocol also established the exchange ratio for the shares. Each Class A and Class B Shares issued by Cosan Limited and outstanding immediately prior to the consummation of the merger were automatically converted into the right to receive 1.29401595263 Cosan S.A. ADSs. The exchange ratio for the exchange of Cosan Logística shares for Cosan S.A. shares is 0.25360679585 Cosan S.A. shares for one This is equivalent to 0.772788 Cosan Limited shares for each Cosan S.A. share or Cosan S.A. ADS, as applicable, and 3.943112 Cosan Logística shares for each Cosan S.A. share. 1.2 COMPANY HISTORY In February 2021, Rumo Malha Central S.A., or “Rumo Malha Central”, started its logistic rail service. The operations began with rail connecting between operations of Rumo Malha Paulista S.A., or “Rumo Malha Paulista” and Rumo Malha Norte S.A. or “Rumo Malha Norte.” On May 20, 2021, Raízen entered into a renewal of the license agreement for the use of the "Shell" brand with Shell Brands International AG. With this renewal, Raízen S.A. keeps the right to use the “Shell” brand, in the fuel distribution sector and related activities in Brazil, for a minimum period of 13 years, which can be renewed in certain cases, upon compliance with certain conditions established in the contract. On May 31, 2021, the subsidiary Compass Gás e Energia entered into an investment agreement with Atmos Ilíquidos 1 one 3 On June 1, 2021, the shareholders of Raízen Energia S.A. (“Raízen Energia”) contributed all the issued shares by Raizen Energia, including common shares, class A and D preferred shares, to Raízen S.A. (formerly known as Raízen Combustíveis S.A.), with the exception of two common shares that were retained by Cosan Investimentos e Participações S.A. and Shell Brasil Holding BV (“Shell”). On the same date, Raízen Energia also redeemed all of its own class B preferred shares. As a result, Raízen S.A. became the controlling holding Company of Raízen Energia (“Raízen Reorganization”). As a result of the Raizen Reorganization, Cosan S.A. and Shell terminated the Raízen Energia shareholders’ agreement and amended the Raízen S.A. shareholders’ agreement to reflect the effects of the Raizen Reorganization. The Raizen Reorganization did not have any impact in the Company’s financial statements. On June 3, 2021, Raízen S.A., completed its registration with the Brazilian Securities Commission (Comissão de Valores Mobiliários), or “CVM.” On September 9, 2021, Raízen completed and initial public offering (“IPO”) of 906,712,350 preferred shares at the price of R$7.40 per share with net proceeds of R$6,599,987 (R$6,709,671 net of R$109,684 issuance costs). On August 10, 2021, Raizen S.A. completed the acquisition of Biosev S.A., or “Biosev”, for an amount of R$4,581,899. This payment was used, in turn, to pay part of Biosev’s financial debts, with the remaining balance of such debts of Biosev being paid with funds from a new financing contracted by Hédera Investimentos e Participações S.A., or “Hédera”. Also, as part of the transaction Hédera exercised the subscription bonus in amount of R$2,423,944, adjusted to market value on the transaction date by the amount of R$76,663, totaling R$2,347,281, issued at the Company’s general meeting held on June 1, 2021, becoming holder of 330,602,900 preferred shares issued by Raízen, representing approximately 3.22% of its share capital. Biosev’s main activities are the production, processing and sale of rural and agricultural products, mainly sugarcane and its derivatives, generation and sale of energy as well, as derivatives from energy cogeneration. This business combination is in line with Raízen’s strategy of leading the transformation of the energy matrix with its own technology, by expanding the crushing capacity and increasing the share of renewable products in our portfolio. On August 23, 2021, the Company’s subsidiary Atlântico Participações Ltda., or “Atlântico”, which is engaged in the mining segment, signed a binding proposal for the acquisition of 100% of TUP Porto São Luis S.A., or “Porto São Luis,” for an amount of R$804,803 from the controlling shareholder, São Luís Port Company SARL, a China Communications Construction Company Limited, or “CCCC,” (owner of 51% interest) and the other minority shareholders jointly holding a 49% interest. On February 11, 2022, the acquisition was completed which resulted in the Company holding 100% of the equity interest in Porto São Luis. In addition, on August 23, 2021, Atlântico signed a Binding “MoU” with the Company Grupo Paulo Brito, founder and controller of Aura Minerals Inc. (“Aura”), a mining Company focused on gold and copper, to form a joint venture for the exploration of iron ore, which will be shipped through TUP Porto São Luis S.A. (“JV Mineração”). This MoU provides that Atlântico will hold 37% of the total capital and shared control of the new combined entity, or 50% of the common shares of the new combined entity, after the contribution of Porto São Luis and cash, depending on calls from capital by the Company’s management. JV Mineração will be an integrated mining and logistics Company, which will have, in addition to Porto São Luis, exploration rights for mining assets in three 2025 On September 1, 2021, Cosan S.A. anticipated the payment of obligations with non-controlling preferred shareholders of Cosan Investimentos e Participações S.A (“CIP”) for the amount of R$182,373. On December 1, 2021, CIP was merged into the Company. Considering that CIP’s net assets were represented by the investment in Raízen S.A., the effect in the Company’s consolidated financial statements was a reclassification between the lines of “Investments in associates” to “Investment in joint venture.” On September 10, 2021, the subsidiary Rumo definitively ended the existing arbitration procedure with the non-controlling shareholders of Brado Logística e Participações S.A. (Logística Brasil – Fundo de Investimento e Participações, Dimitrio Markakis and Deminvest Empreendimentos e Participações), acquiring 2,000 shares, representing 15.42% of the share capital, for R$388,739, increasing its interest to 77.65% in Brado Logística e Participações S.A. On September 19, 2021, the subsidiary Rumo Malha Norte S.A. (“Rumo Malha Norte”) entered into an adhesion agreement with the State of Mato Grosso, which allows Rumo Malha Norte to engage in the construction, operation, exploration and conservation of a railroad that independently connects the Rondonópolis railroad terminal to Cuiabá and Lucas do Rio Verde in the state of Mato Grosso. On September 20, 2021, Cosan entered into a Share Purchase Agreement with Mansilla Participações Ltda. (“Mansilla,” a vehicle of the investment fund TIAA – Teachers Insurance and Annuity Association of America), for the acquisition of an additional shareholding interest in Radar. On November 3, 2021, the Company acquired control of Radar from Mansilla. On October 19, 2021, under the Amendment to the Sale and Purchase of Member Interests, the Company and ExxonMobil International Holdings BV agreed on the payment made by Cosan Lubrificantes e Especialidades S.A. (“CLE”) of R$208,118 related to tax credits granted during the Tax Optimization Program that CLE has entered into. CLE has now the full right of these tax credits. On October 22, 2021, Compass Um Participações S.A., a subsidiary of Compass Gás e Energia, submitted the winning bid in Auction No. 01 2021 3 On January 3, 2022, the subsidiary Compass Um Participações S.A. (“Compass Um”) purchased 51% of the share capital of Companhia de Gás do Estado do Rio Grande do Sul (“Sulgás”). On May 23 and 31 2022 On September 30, 2022, the Company entered into a Share Purchase Agreement with Nova Gaia Brasil Participações Ltda. and Terraviva Brasil Participações Ltda. for the acquisition of an additional 12.4% equity interest in Tellus Brasil Participações S.A. (“Tellus”), Duguetiapar Empreendimentos e Participações (“Duguetiapar”) and Gamiovapar Empreendimentos e Participações S.A. (“Gamiovapar”). Additionally, the Company entered into a Share Purchase Agreement with Helios Brasil Participações Ltda. and Iris Brasil Participações Ltda. for the acquisition of an additional 12.4% equity interest in Janus Brasil Participações S.A. (“Janus”). The transaction was completed on October 20, 2022. On November 14, 2022, the subsidiary Rumo concluded the sale of 80% of its equity interest in the wholly-owned subsidiary Elevações Portuárias S.A. (“EPSA”), which operates and controls terminals T 16 19 20 1.3. ACQUISITION OF INVESTMENT IN VALE S.A. During the fourth quarter of the fiscal year 2022 9 On April 28, 2023, at Vale’s Ordinary General Assembly, the CEO of Cosan S.A., Luis Henrique Cals de Beauclair Guimarães (“Luis Henrique”), was elected a member of Vale’s Board of Directors, and on May 16, 2023, was appointed Coordinator of the Capital and Projects Allocation Committee (“CACP”) and member of the People and Compensation Committee (“CPR”). From January 1, 2024, Luis Henrique left the position of CEO of Cosan S.A., remaining as a member of the Board of Directors. During the fiscal year 2023 28 With the acquisition of significant influence, the Company adopted the fair value approach to measure the opening balance of the investment on December 1, 2023, generating a premium of R$7,432,600 which was allocated as shown below: Balances as of December 1, 2023 Fair value as of November 30, 2023 16,274,081 Fair value of Vale’s assets and liabilities according to Cosan’s participation (i) 8,841,481 Available amount to be allocated 7,432,600 Allocation (i) Added value - Mining rights (ii) 7,432,600 Deferred tax on added value (2,527,084 ) Goodwill (iii) 2,527,084 (i) As the evaluation report prepared by specialized external evaluators. (ii) The surplus value will be amortized for 38 years following the expected useful life and exhaustion of Vale’s mining reserves. (iii) Although the Company has allocated all goodwill to Mining Rights, income tax and deferred social contribution relating to surplus value have been recognized and, in accordance with IAS 12.19 The goodwill generated in the acquisition of Vale shares is part of a cash-generating unit (“CGU”) that is the investment itself in Vale. Since it refers to a related investment, the value of the deferred tax liability is already part of the accounting balance of the investment, both in the individual financial statements and in the consolidated statements. Thus, for the purpose of the impairment test, the goodwill balance is net of the deferred tax liability related to capital gains and makes up the investment group in its accounting balance recognized in accordance with IAS 28 The adjustment resulting from the valuation by the equity method is demonstrated as follows: Company Total amount of shares Shareholders' equity of Vale S.A. Quantity shares owned Cosan's interest (i) Equity in earnings Total investment as of December 31, 2023 Vale S.A. 4,539,007,580 190,965,062 210,866,700 4.90% 96,075 15,662,485 (i) Percentage of participation, excluding treasury shares for equity calculation. share of the total shares is 4.65% as of December 31, 2023. Assumptions for assessing the fair value of assets and liabilities Given that there is no control over Vale, we face certain difficulties accessing company information. Vale, in order to maintain equal information for all its shareholders, does not share financial data that is not publicly known, including additional details about its operations. Therefore, we used the public information available as of December 31, 2023, to perform analyses and support the determination of the fair value of the assets and liabilities identified in the allocation of the price paid. This information is in line with the financial statements disclosed to the market on 22 February 2024 and were duly audited by an independent auditor. The methodology used for evaluation was the discounted cash flow. Discount rate To calculate Vale’s cost of equity, the Capital Asset Pricing Model ("CAPM") methodology was used, which aims to assess whether a stock is valued when its risk and the value of money in time are compared to its expected return. As a risk-free rate, it was considered the average return rate of 2 years, with daily observations of the United States Treasury Bonds of 30 years ("T-Bond") on November 30, 2023, corresponding to 3.50%, reaching a Weighted Average Cost of Capital ("WACC") between 10% and 13%. Identification of intangible assets Brand: one Customer relationship: Therefore, regardless of the regularity of supply, the Company understands that Vale’s current customers do not represent an asset that confers a significant competitive advantage and, therefore, are not considered an intangible to be evaluated. Mining assets: The allocation of the value of the mining asset was made by the difference of the available value to be allocated, because any remaining value should increase the value of this asset. For the projected period, the economic life of the mining rights accompanies the exhaustion of the reserves of the mines per business unit. The projections were made considering the division by business unit, aligned with Vale’s financial disclosures for the market of its numbers per business unit. These business units are: (i) Ferrous Minerals, (ii) Metals for Energy Transition, and (iii) Other Businesses. In addition, throughout 2023 4131 a) Assets acquired Cosan Oito made the following investments in Vale: (a) acquisition of shares in the spot market and (b) purchase through a private operation with partial protection via derivatives (Collar), as shown in the table below: Inception date At November 30, 2023 (i) Description % Amount % Amount Direct shareholding 1.47% 4,918,245 2.45% 8,220,927 Equity collar 3.14% 11,117,824 2.40% 8,053,154 4.61% 16,036,069 4.85% 16,274,081 (i) From December 1, 2023, due to the acquisition of significant influence, the Company reclassified its share of financial investment for Investment in associates. b) Debt incurred and partial advances 1 The following loans were contracted for the acquisition of assets, together with the banks below: Creditor Amount (ii) Maturities Currency (i) Annual interest rate (i) JP Morgan S.A. 789,659 Oct-24 Euro 2.95% JP Morgan S.A. 1,825,467 Oct-25 Euro 3.20% JP Morgan S.A. 1,785,329 Oct-26 Euro 3.40% JP Morgan S.A. 741,320 Oct-27 Euro 3.56% Citibank S.A. 526,443 Oct-24 Yen 0.25% Citibank S.A. 1,216,939 Oct-25 Yen 0.25% Citibank S.A. 1,190,274 Oct-26 Yen 0.25% Citibank S.A. 494,199 Oct-27 Yen 0.25% Total 8,569,630 (i) Debts were contracted ( Resolução 4131 four (ii) During the first months of 2024 Cosan interest Debt settlement Reference date Direct Collar Total (iii) Principal Interest Gain/Loss Settlement Collar Financing Inception date (October/2022) 1.47% 3.14% 4.61% 8,569,630 — — August 2023 1.65% 3.21% 4.85% (275,866 ) (4,878 ) 28,961 October 2023 1.75% 3.11% 4.85% (252,540 ) (624 ) 28,009 November 2023 2.45% 2.40% 4.85% (1,844,022 ) (41,355 ) 30,525 December 2023 (ii) 2.45% 2.20% 4.65% (561,259 ) (14,047 ) 29,487 January 2024 (i) 2.62% 2.03% 4.65% (1,698,606 ) (49,773 ) 188,140 February 2024 (i) 3.91% 0.74% 4.65% (2,067,956 ) (63,689 ) 303,431 April 2024 (i)/(iv) 3.91% — 3.91% (1,918,773 ) (65,880 ) 331,116 (i) Settlement carried out after the closing of the 2023 (ii) On December 18, 2023, the early settlement of debts, derivatives and permanent disposal of 9.5 million shares of Vale equivalent to the participation of 0.21% of the total shares of that company in the Collar Financing structure was carried out, which resulted in a positive cash effect of R$68,573. (iii) Cosan’s stake in Vale’s total shares. (iv) On April 19, 2024, the Company sold an additional 33.525 million shares equivalent to a 0.74% stake in the total shares in the Collar Financing structure, together with the early settlement of the remaining debt. With this last advance payment, the Company settled 100% of the debts linked to the operation and collar derivatives, now holding only a direct stake in Vale. c) Structured derivatives For protection related to the acquisition of a 3.14% stake, derivatives were contracted consisting of a combination of call and put (Collar). Additionally, the following papers were contracted: (i) forward option (Forward) which grants the right to acquire 1.60% of Vale (optional) and (ii) Derivatives consisting of a combination of call and put positions (Synthetic Collar). The collar and synthetic collar derivatives protect the Company from the devaluation of the share’s value below the strikes of the puts, at the same time, they allow Cosan Oito to participate partially in future increases in the share’s value limited to the strikes of the calls. Inception Date At December 31, 2023 Description % Amount (paid)/received % (i) Fair value Collar 3.14% 499,197 2.20% 89,401 Call Spread 1.60% (888,612 ) 1.60% 562,435 Forward (1,134,933 ) 366,296 Collar synthetic 246,321 196,139 Total (389,415 ) 651,836 (i) Reduction in the percentage of participation via collar operation due to the settlements that occurred throughout 2023 d) Issuance of preferred shares Bradesco BBI S.A. (“Bradesco”) and Itaú Unibanco S.A. (“Itaú”) completed investments on December 23 and 28 2022 Nove Nove As part of the issuance of preferred shares by Cosan Nove Disproportionate dividends The subsidiaries Cosan Nove As of December 31, 2023, the equity interest and economic benefit of Cosan S.A. on Cosan Nove % Equity interest % Economic benefit (i) Cosan Nove 73.09% 66.16% Cosan Dez 76.80% 72.00% (i) Percentage used to calculate the interest as of December 31, 2023. To calculate the dividends of Nove and for preferred shareholders, the profits of the respective Companies are used, multiplied by the participation percentages using the percentages defined in the Shareholders’ Agreements. Call option The Company has a call option which gives it the right to repurchase all preferred shares from Cosan Nove As of December 31, 2023, the Company measured the fair value of the call option and concluded that it is out of price. Contingent sell Option In the shareholders’ agreements signed between the Company and Itaú and Bradesco referring to the issuance of preferred shares, it was defined that both financial institutions have a contingent sell option only when the specific material adverse effects provided for in the contract occur, which are in the control of the Company and, therefore, do not constitute a financial obligation. The total of investments in preferred shares is calculated based on the initial amounts of R$4,115,000 and R$4,000,000 restated by a weighted average rate of CDI + 1.25% less dividends received by non-controlling shareholders in this period, which, as of December 31, 2023, is represented by the amounts of R$4,203,917 and R$4,201,215, respectively. e) Summary of the accounting effect of the events mentioned in the previous topics. Below is a summary of the accounting effect of the events mentioned above: Note Financial asset Investment in subsidiaries and associates Debt incurred (vi) Derivatives Dividends receivable, net Dividends payable Collar (i) Synthetic Collar (ii) Forward (ii) At January 1, 2023 19,586,193 — (8,808,673 ) (2,840,544 ) (1,237,907 ) 1,954,493 22,842 — - Impacts on the profit or loss MTM of shares (iii) 22 (3,312,112 ) — — — — — — — Interest and monetary and exchange variation (accrual) 22 — — 599,515 — — — — — Dividends declared by Vale (vii)/(viii) 21 — — — — — — 1,339,340 — Costs of banking operations with derivatives 22 — — — — — — (554,998 ) — MTM of derivatives 22 — — (2,011,980 ) 3,046,926 1,434,046 (1,588,197 ) — — Equity in earnings of investees — 96,075 — — — — — — Cost of selling a shareholding (ix) — (701,575 ) — — — — — — - Impacts on cash flow - (receipt) / payment Dividends paid to minority shareholders from Cosan Nove — — — — — — — 821,772 Dividends (received) from Vale (iv) — — — — — — (1,305,410 ) — Costs of banking operations with derivatives (v) — — — — — — 586,855 — Partial payment of loans — — 2,994,592 — — — — — Payment of derivative financial instruments — — 438,138 — — — — — Receipt of derivative financial instruments — — — (116,981 ) — — — — - Impacts on the financial position Minority dividends payable referring to structure of issuance of preferred shares — — — — — — — (821,772 ) Income tax — — — — — — (88,629 ) — Equity in earnings of investees and other comprehensive income — (6,096 ) — — — — — — Transfer to investments in subsidiaries and associates 9.1 (16,274,081 ) 16,274,081 — — — — — — At December 31, 2023 — 15,662,485 (6,788,408 ) 89,401 196,139 366,296 — — (i) Collar contracted to protect 3.21% of the shares acquired. (ii) Forward and synthetic collar contracted for the right to acquire and protect, respectively, 1.65% of Vale's shares. (iii) Mark to market consisting of a 2.45% interest in shares purchased in cash, totaling R$1,669,686, and b 2.41% stake in shares with Collar protection totaling R$1,642,426. (iv) The balance received from dividends is composed of R$1,250,712 referring to the year ended as of December 31,2023 and R$54,698 referring to the provisioned amount as of December 31, 2022. (v) The balance paid for costs of banking operations with derivatives is composed of R$554,998 referring to the year ended as of December 31,2023 and R$31,856 referring to the provisioned amount as of December 31, 2022. (vi) Also includes contracted derivatives (NDF) for exchange rate and interest protection. (vii) Vale’s Board of Directors approved, on July 27, 2023, the distribution of interest on equity ("JCP") in the gross total value of R$8,276,501, corresponding to the total value of R$1.917008992 per share, calculated according to its financial position of June 30, 2023. On October 26, 2023, also was approved the remuneration of shareholders in the amount of R$10,033. Of this amount, R$6,738 million refers to dividends corresponding to the total value of R$1.565890809 per share and R$3,295 related to interest on equity ("JCP") corresponding to the total value of R$0.765770758 per share as interest on equity. (viii) After obtaining significant influence, as described in item (e) above, the Company will no longer have its result impacted by dividend distribution, as the investment is now updated by the equity method. (ix) The amount of revenue related to the cost mentioned in this item was R$699,929.

RECENT DEVELOPMENTS AND OTHER I

RECENT DEVELOPMENTS AND OTHER INFORMATION	12 Months Ended
	Dec. 31, 2023
RECENT DEVELOPMENTS AND OTHER INFORMATION
RECENT DEVELOPMENTS AND OTHER INFORMATION	2 RECENT DEVELOPMENTS AND OTHER INFORMATION SALE OF SHARES OF SINLOG TECNOLOGIA EM LOGÍSTICA S.A. On March 10, 2023, the Company entered into a share purchase and sale agreement with NSTECH MK LTDA, providing for the sale of its entire equity interest in Sinlog Tecnologia em Logística S.A. The transaction was completed on May 2, 2023, for R$45,000, divided into three 21 ISSUANCE OF SENIOR NOTES 2030 On June 20, 2023, the Company issued a senior Notes offer in the amount of US$550,000 equivalent to R$2,668,380, through its wholly owned subsidiary Cosan Luxembourg S.A (“Cosan Luxembourg”). The issuance of senior Notes occurred an annual interest rate of US$+7.50%, with maturity in June 2030 and payment of half-yearly interest. ISSUANCE OF DEBENTURES On April 20 and June 20, 2023, Cosan issued two ADDITION OF RIGHT OF USE – FSRU COMPASS S.A CONTRACT On July 1, 2023, the subsidiary Compass effected the addition as Right of Use of the contract related to the chartering of the floating storage and regasification unit (“FSRU”) in the amount of R$1,510,810 with consideration in the rental liability as explanatory notes 11.4 5.5 two TENDER OFFER SENIOR NOTES 2027 On July 18, 2023, the subsidiary Cosan Luxembourg S.A. concluded the tender-offer of the 2027 ISSUE OF DEBENTURES RUMO S.A. On September 15, 2023, the subsidiary Rumo raised R$1,500,000 by the 17 two 6 5.1 EXPORT CREDIT NOTE - RUMO On July 7, 2023, the subsidiary Rumo obtained an Export Credit Note (“NCE”), in the amount of R$725,000, equivalent to U.S.$150,000 thousands, with maturity in 18 REALIZATION OF DEFERRED INCOME On July 1, 2022, the indirect subsidiary “Edge Comercialização” S.A, previously denominated Compass Comercialização S.A., signed a contractual instrument for the cancellation of Liquefied Natural Gas (“LNG”) charges with deliveries planned with external suppliers for 2023 22 INTERNALIZATION OF SENIOR NOTES 2030 On September 29, 2023, the Company internalized the remaining resources arising from the 2030 5.4 INTERNALIZATION OF SENIOR NOTES 2029 In July 2019, Cosan Limited (“Cosan Limited”) held a senior Notes offer for a total volume of US$750,000, equivalent to R$4,147,650 with a 5.5% coupon and expiry date 2029 2029 The Company evaluated alternatives for an Internalization of senior Notes debt and in December 2023 carried out the internalization operation with Banco Santander acquiring a position in a Total Return Swap (“TRS”) with Banco Santander (Brazil) S.A. Grand Cayman Branch (“Santander Cayman”), which will have as underlying asset foreign exchange debentures, referenced in U.S.$, issued by the Company, in the amount of US$598,000, equivalent to R$2,916,207, pursuant to Resolution CVM 160 PARTIAL SPLIT COMMIT AND ASSET HELD FOR SALE On October 9, 2023, the partial split of the indirect subsidiary Commit Gas S.A. (“Commit”) was approved for a new company called Norgás S.A. ("Norgás"). The split is composed of Commit’s shareholding in the following companies: Companhia de Gás do Ceará ("CEGÁS"), Companhia Potiguar de Gás ("POTIGÁS"), Gás de Alagoas S.A. ("ALGÁS"), Sergipe Gás S.A. ("SERGÁS") and Companhia Pernambucana Gás (“COPERGÁS”). The subsidiary Compass Gas e Energia holds 51% of Norgás’s shareholding, the same percentage it holds in Commit, without altering the shareholding in the companies. The occurrence of this event reinforces Compass’ strategy of divestiture of its stake in Norgás, and with this, on the same date these investments for financial position purposes were classified as “asset and liability maintained for sale” and for the purpose of demonstrating the result were classified as 'discontinued operation'. For more details see explanatory note 8 ACQUISITION OF 51 On October 20, 2023, Edge Comercialização completed the acquisition of control of 51% of Biometano Verde Paulínia S.A. (“BVP”). For more details see explanatory note 9.2 MOOVE CORPORATE REORGANIZATION During the third quarter of 2023, the Management of the subsidiary Moove approved the execution of a corporate reorganization consisting of the creation of a new entity in the Cayman Islands, Moove Lubricants Holdings – “MLH”, and the subsequent transfer of all assets of the current holding company of the Moove Group, Cosan Lubes Investments – “CLI”, for the new entity. The new entity will become the holding company of the Moove Group and the CLI will be liquidated. 2 On November 1, 2023, the subsidiary Compass issued simple and non-convertible debentures, in the amount of R$1,736,385 with semiannual remuneration equivalent to CDI + 1.55% p.a. and maturities on November 1, 2029 (50%) and November 1, 2030. The proceeds from the issuance will be used for investments and increased working capital. This 2 (i) Biomethane distributed volume (thousands of m³): Increase the daily volume distributed by 50 times in 2022 2027 (ii) Diversity in Leadership Positions: Reach 47% of people in leadership composed of Diversity Groups by 2027 The subsidiary Compass will suffer a step-up of 12.5 basis points for each target that is not met, which would increase the rate as of April 2028 to up to CDI+1.85%p.a.. COSAN ’ S EIGHTH ISSUANCE OF DEBENTURES On November 8, 2023, the Board of Directors of Cosan S.A. approved the public offering of the 8 ISSUE OF COMMERCIAL BANKNOTES On December 14, 2023, the Board of Directors of Cosan S.A. approved the public offering of the 4 two ASSET HELD FOR SALE - TUP PORTO SÃO LUÍS S.A The Company has carried out studies for the sale of Porto and is committed to the asset sale plan, which is expected to qualify as completed within one year. In view of this, the Company reclassified to active for sale for the year ending December 31, 2023. IMPACT OF INTERNATIONAL CONFLICTS After the outbreak of war in Ukraine in late February 2022, several countries-imposed sanctions on Russia, Belarus and certain regions of Ukraine. There has been an abrupt shift in the geopolitical situation, with uncertainties about the duration of the conflict, changes in the scope of sanctions and retaliatory actions, including new laws. These new circumstances limit the freedom of operation of Cosan Group companies in the Russian region and lead to a distortion and volatility in the level of activity. The war also contributed to increased volatility in foreign exchange markets, energy prices, raw materials and other input costs, as well as supply chain tensions and increased inflation in many countries. Risks related to cybersecurity, loss of reputation, possible additional sanctions, export controls and other regulations (including restrictions on the transfer of funds to and from Russia) have increased. The ongoing war may continue to affect production and consumer demand. The Cosan Group assessed the consequences of the war on the Financial Statements, mainly considering the impacts on major judgments and significant estimates in addition to the operations that may be affected, such as: i. Transported volume of fertilizers. ii. Production of sugar cane due to unfavorable conditions for obtaining fertilizer. iii. Rising oil prices, as a result of a more limited supply of Russian oil, can lead to a decrease in our margins and a pressure on the costs of acquiring basic inputs such as diesel oil. iv. Debt and capital of third parties for our financing and investment activities, impacted by the measures of the Brazilian government and the Central Bank of Brazil to contain inflation, such as the increase of the basic interest rate. v. Purchase of railway tracks by Rumo: although Rumo is able to obtain railway tracks from other non-Russian suppliers the prices charged and the deadlines required by these suppliers may be unfavorable in relation to the commercial conditions practiced in the past. Additionally, the Company has been monitoring the aftermath of the conflict in Israeli territory, especially in the context of volatility in the prices of natural gas oil commodities, exchange rate fluctuation and interest rates. So far, there have been no impacts on the annual financial statements. The Cosan Group will continue to monitor the facts about the conflicts, with a view to potential impacts on the business and, consequently, on the financial statements.

STATEMENT OF COMPLIANCE AND MAT

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES
STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES	3 . S TATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES 3.1 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 financial statements were authorized for issue by the Board of Directors on November 08, 2024 3.2 MATERIAL ACCOUNTING POLICIES Accounting policies are included in the explanatory notes, except for those described below: FUNCTIONAL CURRENCY AND FOREIGN CURRENCY The consolidated financial statements are presented in Reais, which is the functional currency of the Company, its subsidiaries and joint ventures in Brazil, because it is the currency of the primary economic environment in which they operate, consume, and generate resources. The main functional currencies of the subsidiaries located outside Brazil are the US Dollar, the Euro or the Pound Sterling. Unless otherwise specified, all balances have been rounded to the nearest thousand. Monetary assets and liabilities denominated and calculated in foreign currencies at the financial position date are converted into the functional currency using the current foreign exchange rate. Non-monetary assets and liabilities measured at fair value in a foreign currency are converted into the functional currency using the foreign exchange rate in effect on the date the fair value was determined. Foreign currency differences resulting from conversions are generally accounted for in profit or loss. Assets and liabilities arising from international operations, including goodwill and fair value adjustments resulting from the acquisition, are converted into Reais at the financial position date using the foreign exchange rates in effect at the time. Income and expenses from international operations are converted into Reais using the foreign exchange rates in effect on the dates of the transactions. Foreign currency differences from non-monetary assets and liabilities The following table presents the foreign exchange rate, expressed in Reais for the years indicated, as informed by the Central Bank of Brazil (“BACEN”): Currency 12/31/2023 12/31/2022 12/31/2021 Dollar (U.S.$) BRL 4.84 BRL 5.22 BRL 5.58 Pound Sterling (£) BRL 6.16 BRL 6.28 BRL 7.52 Euro (€) BRL 5.35 BRL 5.57 BRL 6.32 Yen (¥) BRL 0.03 BRL 0.04 BRL 0.05 USE OF JUDGMENTS AND ESTIMATES In preparing these financial statements, Management used judgments and estimates that affect the application of the Cosan Group's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Underlying estimates and assumptions are continually reviewed and recognized prospectively, when applicable. Information on critical judgments, assumptions and estimates of uncertainties in the application of accounting policies that have a more significant effect on the amounts recognized in the financial statements are included in the following notes: Note 1.2 Note 5.5 Note 5.7 Note 5.10 Note 5.11 Note 9.1 Note 10 Notes 11.1 11.2 Notes 11.5 Note 12 Note 15 Note 16 Note 23 Note 24 3.3 In June 2023, the International Sustainability Standards Board (“ISSB”) issued IFRS S 1 2 The Company is taking the necessary steps to comply with the standards whose adoption is mandatory for years starting from January 1, 2026, in accordance with CVM Resolution 193 Company Initiatives Promoting more transparent management, on May 10, 2024, we published for the first time the Integrated Report of Cosan S.A. for the 2023 014 2021 The Company is committed to integrating sustainability into its business through a strategy called “Visão ESG 2030 The actions within the Company's strategy with ESG initiatives are evaluated and monitored within the context of critical accounting judgments and the Company's main estimates, and future changes in the global scenario may have impacts on the result and accounting balances of assets and liabilities of the Company in subsequent fiscal years. For the year ended December 31, 2023, the Company assessed potential climate and social impacts in the main critical estimates and no material impacts were identified. Cosan began a process of reassessing its materiality and defining priority themes for the Company. After a careful process that involved conversations with internal and external stakeholders, studying benchmarks, analyzing ESG ratings and rankings and debugging the most important material topics for our company and our business, we arrived at the result of our materiality matrix. This construction was based on the concept of dual materiality, ensuring compliance with the best market practices. The year 2023 2030 5 Corporate Governance: (i) Comply with best governance and transparency practices; (ii) Be a reference in ESG Management and Communication Climate Change: (iii) Manage and reduce greenhouse gas emissions and offer paths for a safe energy transition; (iv) Carry out scenario analysis and adaptation plan to climate risks. Diversity, Equity and Inclusion: (v) Foster a safe, diverse, equitable and inclusive work environment; (vi) Ensure continuous evolution in the Diversity, Equity and Inclusion. Positive Social Impact: (vii) Generate positive social impact on communities and society; (viii) Promote Social Investment. People Safety: (ix) Promote the safety of people involved in operations; (x) Be a reference on the topic. Environmental and Climate Pillar In general, we recognize the relevance that our portfolio plays in implementing and accelerating the issue of Climate Change. By investing in Brazil's potential, we offer fundamental opportunities in this transformation, through the solid and already established infrastructure of our businesses, and through the development of low-carbon alternatives for various sectors of the economy. We built our portfolio to combine our management expertise with high potential sectors and exposure to decarbonization and energy transition in Brazil and around the world. Each company in the portfolio plays a fundamental role in enabling the energy transition, so the way we operate allows for the gradual replacement of fossil fuels, by mixing with fuels from renewable sources and proactively offering low-carbon products and solutions. In this way, we contribute to advances in the energy transition in Brazil in a phased, safe and economically viable manner, using existing infrastructure. The ethanol produced by Raízen is less polluting than gasoline and appears as an alternative in the decarbonization of sectors in which emissions are difficult to abate (hard-to-abate sectors). Rumo's operation of trains used to transport agricultural commodities emits 7 The agricultural land portfolio is managed by three entities: Radar, Tellus, and Janus. Radar, which has focused on environmental preservation since its inception in 2008 320,000 hectares Since 2019 We remain committed to reducing the carbon footprint of our portfolio, through the continuous search for efficiency, productivity and innovation in our operations. Social Pillar For Cosan, valuing diversity and promoting inclusion reaffirm the power of the people who make Cosan happen, in this context, the “ESG 2030 The main diversity indicator monitored by Cosan is that of women in leadership and is connected to a public commitment made by the Company and all its companies. The target is applicable to the manager, the Company's Board of Directors and all businesses. An important sign of adherence to the commitment is that both Cosan, Rumo and Raízen, companies in their ecosystem, already have two three All initiatives carried out demonstrate a consistent and intentional trajectory of evolution of the topic. This is evident and materialized with Cosan's recognition and entry into B 3 Social responsibility is a strategic pillar of the Company. All companies in Cosan's portfolio have long-term community relationship programs surrounding their operations. We understand that in addition to creating jobs and increasing tax collection in municipalities and local businesses, we can and must take on an even greater responsibility: generating a significant social impact on communities, leaving a positive legacy. Corporate Governance and Transparency Pillar Since 2022 2030 In this way, the management of the socio-environmental and climate agenda is directly supervised by Cosan's Board of Directors through the Strategy and Sustainability Committee. The body is responsible for monitoring the ESG strategy, commitments and goals, as well as promoting broad debate on trends involving the topic such as climate change, diversity and inclusion, and stakeholder engagement. The Board of Directors considers the impacts of the Company and its subsidiaries on society and the environment when approving the strategies of their respective businesses and acts to maintain the alignment of policies and best practices in all businesses it controls, ensuring the necessary autonomy to portfolio companies. The Strategy and Sustainability Committee reports to the Board of Directors on the Company's progress related to sustainability and compliance with the Cosan ESG 2030 Furthermore, the Company created the Sustainability Committee, an important governance body formed by Cosan and business sustainability teams and leaders. The Commission is responsible for implementing and monitoring the commitments and goals assumed, presenting the status of each of them to the Group's senior management, promoting debate on trends in the ESG agenda - dialoguing with different actors and proposing agendas to be taken to the Committee of Cosan's Strategy and Sustainability, as well as identifying synergies and promoting the exchange of experiences between the group's companies. To develop best market practices and improve our performance in ESG reporting, as well as engaging senior leadership in the agenda, the variable remuneration of the Company's executives and other employees is made up of ESG metrics determined based on performance analysis. of our companies in market indices and ratings that are highly relevant to various stakeholders, including our investors and shareholders. The variable remuneration also considers strategic projects, composed of the Group's information security maturity and internal control maturity. In this way, we guarantee that the management of socio-environmental and climate issues are interconnected with the business strategy and with the objective of boosting Brazil's potential. Risks The risks arising from climate change in our business operations translate into financial and strategic risks for Cosan, which may affect the growth strategy and expected returns of our portfolio. Additionally, they can enhance other risks already identified in our monitoring. In this way, mapping risks and opportunities related to climate change in our business becomes a central part of our Sustainability Strategy - Vision 2030 In 2023 Debt contracts with ESG clauses The 2028 Rumo's Senior Notes 2032 2026 2020 The 2 2023 25 2024 1 2 Rumo S.A.'s 17 2026 2030 2020 On November 1, 2023, the subsidiary Compass issued simple, non-convertible debentures, in the amount of R$1,736,385 with semi-annual remuneration equivalent to CDI + 1.55% p.a.. and maturities on November 1, 2029 (50%) and November 1, 2030 2 2022 2027 2027 3.4 . RECLASSIFICATION IN THE INCOME STATEMENT Compass ARSESP (“Agência Reguladora de Serviços Públicos do Estado de São Paulo”), through deliberation 1,205 044 2021 2023 According to the technical note mentioned above, ARSESP determines that the accounting of variations, positive and negative, between the price included in the tariffs and that actually paid by the concessionaire to the supplier, which are periodically passed on to users through graphical accounts, must be recorded in the net operating revenue group. The accounting policy usually applied by the subsidiary Compass is consistent with the understanding of the essence of the operation, classifying the effects of the Regulatory Current Account (“CCR”) in its gross profit, but with allocations in the cost group of products sold and services provided. In addition, the document also mentions that the classification of expenses and costs may vary in relation to commonly adopted practices in which part of the administrative expenses are also admitted as costs of operations related to piped gas distribution services. As a result of the foregoing, we voluntarily reassessed the way in which we present the classification of the effects of CCR and general and administrative expenses. Accordingly, we assess the adjustments in accordance with IAS 8 reclassified reclassified The application of the change in accounting policy generated the following reclassification in the income statement in the comparative year: 12/31/2022 Reclassification 12/31/2022 (Reclassified) Net sales 39,737,368 (414,582 ) 39,322,786 Cost of sales (30,753,137 ) 196,318 (30,556,819 ) Gross profit 8,984,231 (218,264 ) 8,765,967 Selling expenses (1,276,279 ) — (1,276,279 ) General and administrative expenses (1,976,331 ) 218,264 (1,758,067 ) Other income, net 1,752,222 — 1,752,222 Operating expenses (1,500,388 ) 218,264 (1,282,124 ) Profit before equity in earnings of investees, finance results and income taxes 7,483,843 — 7,483,843 12/31/2021 Reclassification 12/31/2021 (Reclassified) Net sales 25,865,001 228,153 26,093,154 Cost of sales (19,864,248 ) (398,938 ) (20,263,186 ) Gross profit 6,000,753 (170,785 ) 5,829,968 Selling expenses (723,419 ) — (723,419 ) General and administrative expenses (1,572,357 ) 170,785 (1,401,572 ) Other income, net 382,600 — 382,600 Operating expenses (1,913,176 ) 170,785 (1,742,391 ) Profit before equity in earnings of investees, finance results and income taxes 4,087,577 — 4,087,577 3 5 . CORPORATE REORGANIZATION – PREDECESSOR METHOD On January 22, 2021, the shareholders of Cosan Limited (the former parent Company of Cosan S.A. and Cosan Logística S.A.) and the shareholders of Cosan S.A. and Cosan Logística S.A. approved a corporate reorganization, pursuant to which Cosan Limited and Cosan Logística S.A. were merged into Cosan S.A. As a result of the Corporate Reorganization, Cosan S.A. became the sole holding Company of the Cosan Group. IFRS provides no guidelines for the accounting of corporate reorganizations among entities under common control, as such, based on the guidance of International Accounting Standards (“IAS”) 8 10 12 As a result, the Company accounted for the Corporate Reorganization using the predecessor method of accounting on 2021 (i) the historical operating results and financial position of Cosan Limited prior to the Corporate Reorganization; (ii) the consolidated results and financial position of Cosan S.A. following the Corporate Reorganization; (iii) the assets and liabilities of Cosan S.A at their historical cost; (iv) Cosan S.A’s earnings per share for all periods presented. The number of ordinary shares outstanding of Cosan S.A., as a result of the corporate reorganization is reflected retroactively as of January 1, 2019, for purposes of calculating earnings per share in all prior periods presented.; and (v) Cosan S.A. owned 40,065,607 shares of Rumo S.A., representing 2.16% of its shareholders' equity, and 477,196 shares of Cosan Logística, representing 0.10% of its shareholders' equity. These shares were recorded in the financial position as a financial asset, being measured at fair value through profit or loss, as Management considered trading these shares. With the corporate reorganization, the financial asset, as well as its applicable taxes, was derecognized by R$734,903 and, consequently, an investment in subsidiary of R$329,118 was recorded. Additionally, the amount of R$313,758 was recognized in the capital reserve. Below we present the reconciliation of the Company’s equity as of December 31, 2021 considering the predecessor method: Cosan Limited Balance as of February 28, 2021 Predecessor Adjus tments (i) Cosan S. A. Balance Subsequent to the Corporate Reorganization Share capital 5,328 6,360,525 6,365,853 Treasury shares — (583,941 ) (583,941 ) Additional paid-in capital 2,006,653 (4,984,931 ) (2,978,278 ) Accumulated other comprehensive loss (1,978,092 ) 1,381,798 (596,294 ) Retained earnings 5,139,685 1,935,735 7,075,420 Equity attributable to owners of the Company 5,173,574 4,109,186 9,282,760 Equity attributable to non-controlling interest 15,638,932 (4,109,186 ) 11,529,746 Total shareholders’ equity 20,812,506 — 20,812,506 (i) The predecessor adjustments amount to the difference between the Cosan Limited balance as of February 28, 2021 and the Cosan S.A. balance subsequent to the Corporate Reorganization.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2023
SEGMENT INFORMATION
SEGMENT INFORMATION	4. SEGMENT INFORMATION The Company's senior management (the Chief Operating Decision Maker) uses segment information to evaluate the performance of operating segments and make resource allocation decisions. This information is prepared on a basis consistent with the accounting policies used in the preparation of the financial statements. Earnings before interest, taxes, depreciation, and amortization (“EBITDA”) is used by the Company to evaluate the performance of its operating segments. Reported segments: Raízen: operates in (i) the production, commercialization, origination, and trading of ethanol, (ii) production and commercialization of bioenergy, (iii) resale and trading of electricity, (iv) production and commercialization of other product from renewable sources (solar energy and biogas), (v) production, marketing, origination and trading of sugar and (vi) distribution and commercialization of fuels and lubricants and operations related to the Shell Select convenience store business and proximity OXXO of the Nós Group, a joint venture with FEMSA Comércio. Compass: (i) distribution of piped natural gas throughout Brazil to industrial, residential, commercial, automotive, and cogeneration customers; (ii) commercialization of electricity and natural gas; (iii) development of infrastructure projects in a regasification terminal and offshore gas pipeline; and (iv) development of thermal generation projects utilizing natural gas. Moove: production and distribution of licensed Mobil lubricants in Brazil, Bolivia, Uruguay, Paraguay, Argentina, the United States of America, and the European market. Additionally, under the Comma brand, it manufactures and distributes products for European and Asian markets and corporate activities. Rumo: logistics services for rail transport, port storage and loading of goods, primarily grains and sugar, leasing of locomotives, wagons, and other railroad equipment, as well as operation of containers. Radar: A reference in agricultural property management, Radar invests in a diversified portfolio with high potential for appreciation, through participation in the companies Radar, Tellus and Janus. Reconciliation: Cosan Corporate: represents the reconciliation of Cosan's corporate structure, which is composed of: (i) senior management and corporate teams, which incur general and administrative expenses and other expenses (operating income), including pre-operational investments; (ii) equity income from assets, including the interest in Vale S.A.; and (iii) financial result attributed to cash and debts of the controlling company, intermediary holding companies (Cosan Oito, Cosan Nove Although Raízen S.A. is a joint venture registered under the equity method and is not proportionally consolidated, Management continues to review the information by segment. The reconciliation of these segments is presented in the column “Deconsolidation of Joint Venture”. The Company reassessed its structure of segments presented as reconciliation items and, on December 31, 2022, added the companies Cosan Dez and Cosan Investments to the Cosan Corporative structure. 12/31/2023 Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of profit or loss Net sales 221,693,298 17,767,327 10,078,626 10,937,716 743,411 2,709 (221,693,298 ) (61,292 ) 39,468,497 Cost of sales (202,926,764 ) (14,256,031 ) (7,359,606 ) (6,838,433 ) (153,470 ) (3,648 ) 202,926,764 61,292 (28,549,896 ) Gross profit 18,766,534 3,511,296 2,719,020 4,099,283 589,941 (939 ) (18,766,534 ) — 10,918,601 Selling expenses (5,773,538 ) (164,399 ) (1,144,957 ) (40,658 ) — (556 ) 5,773,538 — (1,350,570 ) General and administrative expenses (2,815,532 ) (788,015 ) (645,634 ) (559,973 ) (74,355 ) (459,997 ) 2,815,532 — (2,527,974 ) Other income (expenses), net 1,968,248 607,226 (336 ) (100,780 ) 2,253,803 1,164,464 (1,968,248 ) — 3,924,377 Interest in earnings of associates (219,896 ) 178,978 — 75,333 20,015 2,647,255 219,896 (2,571,182 ) 350,399 Interest in earnings of joint venture — — — 1,266 — 1,694,679 — — 1,695,945 Finance results, net (5,962,849 ) (730,954 ) (319,136 ) (2,555,382 ) 30,798 (4,322,353 ) 5,962,849 — (7,897,027 ) Finance expense (6,241,261 ) (1,658,582 ) (242,751 ) (3,621,093 ) (6,776 ) (5,808,228 ) 6,241,261 — (11,337,430 ) Finance income 797,560 1,283,024 116,408 1,190,685 37,577 400,440 (797,560 ) — 3,028,134 Foreign exchange, net 1,240,924 152,592 (155,618 ) 368,259 (3 ) 1,412,208 (1,240,924 ) — 1,777,438 Derivatives (1,760,072 ) (507,988 ) (37,175 ) (493,233 ) — (326,773 ) 1,760,072 — (1,365,169 ) Income taxes (1,936,598 ) (859,311 ) (332,090 ) (197,174 ) (147,636 ) 1,261,785 1,936,598 — (274,426 ) Profit for the year 4,026,369 1,754,821 276,867 721,915 2,672,566 1,984,338 (4,026,369 ) (2,571,182 ) 4,839,325 Profit (loss) from discontinued operations — 45,419 — — — 20,384 — (20,384 ) 45,419 Profit (loss) attributed to: Owners of the Company 3,863,605 1,410,630 193,888 218,886 768,162 1,094,391 (3,863,605 ) (2,591,566 ) 1,094,391 Non-controlling interests 162,764 389,610 82,979 503,029 1,904,404 910,331 (162,764 ) — 3,790,353 4,026,369 1,800,240 276,867 721,915 2,672,566 2,004,722 (4,026,369 ) (2,591,566 ) 4,884,744 Other selected data Depreciation and amortization 8,071,288 899,635 273,772 2,175,834 275 15,427 (8,071,288 ) — 3,364,943 EBITDA 19,997,104 4,244,721 1,201,865 5,650,305 2,789,679 5,060,333 (19,997,104 ) (2,571,182 ) 16,375,721 Additions to fixed assets, intangible assets and contract assets 11,396,056 2,317,889 177,971 3,689,877 39,892 42,333 (11,396,056 ) — 6,267,962 Reconciliation of EBITDA Profit for the year 4,026,369 1,754,821 276,867 721,915 2,672,566 1,984,338 (4,026,369 ) (2,571,182 ) 4,839,325 Income taxes 1,936,598 859,311 332,090 197,174 147,636 (1,261,785 ) (1,936,598 ) — 274,426 Finance results, net 5,962,849 730,954 319,136 2,555,382 (30,798 ) 4,322,353 (5,962,849 ) — 7,897,027 Depreciation and amortization 8,071,288 899,635 273,772 2,175,834 275 15,427 (8,071,288 ) — 3,364,943 EBITDA 19,997,104 4,244,721 1,201,865 5,650,305 2,789,679 5,060,333 (19,997,104 ) (2,571,182 ) 16,375,721 12/31/2022 (Restated) Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of profit or loss Net sales 244,293,722 19,719,205 8,980,077 9,841,508 834,616 10,416 (244,293,722 ) (63,036 ) 39,322,786 Cost of sales (233,658,136 ) (16,364,835 ) (6,990,171 ) (6,695,147 ) (560,274 ) (9,428 ) 233,658,136 63,036 (30,556,819 ) Gross profit 10,635,586 3,354,370 1,989,906 3,146,361 274,342 988 (10,635,586 ) — 8,765,967 Selling expenses (5,148,014 ) (163,256 ) (1,072,488 ) (30,619 ) — (9,916 ) 5,148,014 — (1,276,279 ) General and administrative expenses (2,425,318 ) (563,466 ) (347,591 ) (468,574 ) (45,535 ) (332,901 ) 2,425,318 — (1,758,067 ) Other income (expenses), net 283,606 (91,905 ) 29,002 348,543 1,302,442 164,140 (283,606 ) — 1,752,222 Interest in earnings of associates (119,338 ) 98,033 — 40,462 20,799 3,109,119 119,338 (2,849,516 ) 418,897 Interest in earnings of joint venture — — — — — (92,179 ) — — (92,179 ) Finance results, net (4,105,064 ) (377,136 ) (101,872 ) (2,329,035 ) 4,106 (2,353,999 ) 4,105,064 — (5,157,936 ) Finance expense (3,010,398 ) (1,291,850 ) (114,249 ) (1,521,478 ) (3,550 ) (1,775,408 ) 3,010,398 — (4,706,535 ) Finance income 811,948 898,100 75,817 1,108,620 7,656 3,687,328 (811,948 ) — 5,777,521 Foreign exchange, net 963,060 102,655 (15,394 ) 374,859 — (201,374 ) (963,060 ) — 260,746 Derivatives (2,869,674 ) (86,041 ) (48,046 ) (2,291,036 ) — (4,064,545 ) 2,869,674 — (6,489,668 ) Income taxes 864,710 (329,185 ) (10,062 ) (193,116 ) (74,915 ) 725,682 (864,710 ) — 118,404 Profit for the year (13,832 ) 1,927,455 486,895 514,022 1,481,239 1,210,934 13,832 (2,849,516 ) 2,771,029 Profit (loss) from discontinued operations — 49,846 — — — 17,180 — (17,180 ) 49,846 Profit (loss) attributed to: Owners of the Company (66,054 ) 1,834,528 340,914 156,380 749,840 961,066 66,054 (2,866,696 ) 1,176,032 Non-controlling interests 52,222 142,773 145,981 357,642 731,399 267,048 (52,222 ) — 1,644,843 (13,832 ) 1,977,301 486,895 514,022 1,481,239 1,228,114 13,832 (2,866,696 ) 2,820,875 Other selected data Depreciation and amortization 9,297,498 776,248 251,886 1,966,945 238 19,163 (9,297,498 ) — 3,014,480 EBITDA 12,524,020 3,410,024 850,715 5,003,118 1,552,286 2,858,414 (12,524,020 ) (2,849,516 ) 10,825,041 Additions to fixed assets, intangible assets and contract assets 9,339,898 1,659,202 109,263 2,717,745 19,212 25,952 (9,339,898 ) — 4,531,374 — Reconciliation of EBITDA — Profit for the year (13,832 ) 1,927,455 486,895 514,022 1,481,239 1,210,934 13,832 (2,849,516 ) 2,771,029 Income taxes (864,710 ) 329,185 10,062 193,116 74,915 (725,682 ) 864,710 — (118,404 ) Finance results, net 4,105,064 377,136 101,872 2,329,035 (4,106 ) 2,353,999 (4,105,064 ) — 5,157,936 Depreciation and amortization 9,297,498 776,248 251,886 1,966,945 238 19,163 (9,297,498 ) — 3,014,480 EBITDA 12,524,020 3,410,024 850,715 5,003,118 1,552,286 2,858,414 (12,524,020 ) (2,849,516 ) 10,825,041 December 31, 2021 (Restated) Reported Segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of joint venture Segment elimination Consolidated Statement of profit or loss Net sales 175,047,270 12,558,362 6,112,457 7,439,632 31,502 8,292 (175,047,270 ) (57,091 ) 26,093,154 Cost of sales (163,367,574 ) (10,154,363 ) (4,808,643 ) (5,352,040 ) — (5,231 ) 163,367,574 57,091 (20,263,186 ) Gross profit 11,679,696 2,403,999 1,303,814 2,087,592 31,502 3,061 (11,679,696 ) — 5,829,968 Selling expenses (3,882,690 ) (125,412 ) (551,520 ) (38,959 ) — (7,528 ) 3,882,690 — (723,419 ) General and administrative expenses (1,788,180 ) (331,263 ) (269,810 ) (472,739 ) (6,499 ) (321,261 ) 1,788,180 — (1,401,572 ) Other income (expenses), net 717,792 25,569 23,414 (69,017 ) 21,017 381,617 (717,792 ) — 382,600 Interest in earnings of associates (43,534 ) — — 12,857 — 2,195,679 43,534 (2,078,311 ) 130,225 Interest in earnings of joint venture — — — — — 4,590,631 — — 4,590,631 Finance results, net (1,967,124 ) (289,616 ) (63,797 ) (1,359,940 ) 3,199 (847,403 ) 1,967,124 — (2,557,557 ) Finance expense (1,606,724 ) (900,783 ) (61,870 ) (705,623 ) (51 ) (859,179 ) 1,606,724 — (2,527,506 ) Finance income 580,266 703,204 58,071 399,134 3,250 94,782 (580,266 ) — 1,258,441 Foreign exchange, net (1,076,722 ) (60,953 ) (66,118 ) (489,952 ) — (482,513 ) 1,076,722 — (1,099,536 ) Derivatives 136,056 (31,084 ) 6,120 (563,499 ) — 399,507 (136,056 ) — (188,956 ) Income taxes (1,350,252 ) 59,360 (147,138 ) (4,053 ) (4,215 ) 541,630 1,350,252 — 445,584 Profit for the year 3,365,708 1,742,637 294,963 155,741 45,004 6,536,426 (3,365,708 ) (2,078,311 ) 6,696,460 Profit (loss) attributed to: Owners of the Company 3,379,014 1,650,725 205,139 150,539 22,502 6,361,546 (3,379,014 ) (2,078,311 ) 6,312,140 Non-controlling interests (13,306 ) 91,912 89,824 5,202 22,502 174,880 13,306 — 384,320 3,365,708 1,742,637 294,963 155,741 45,004 6,536,426 (3,365,708 ) (2,078,311 ) 6,696,460 Other select data Depreciation and amortization 6,393,642 559,994 96,852 1,830,683 39 16,818 (6,393,642 ) (2 ) 2,504,384 EBITDA 13,076,726 2,532,887 602,750 3,350,417 46,059 6,859,017 (13,076,726 ) (2,078,313 ) 11,312,817 Additions to PP&E, intangible and contract asset 5,282,100 1,269,886 42,536 3,453,407 278 8,732 (5,282,100 ) — 4,774,839 Reconciliation of EBITDA Profit for the year 3,365,708 1,742,637 294,963 155,741 45,004 6,536,426 (3,365,708 ) (2,078,311 ) 6,696,460 Income taxes 1,350,252 (59,360 ) 147,138 4,053 4,215 (541,630 ) (1,350,252 ) — (445,584 ) Finance results, net 1,967,124 289,616 63,797 1,359,940 (3,199 ) 847,403 (1,967,124 ) — 2,557,557 Depreciation and amortization 6,393,642 559,994 96,852 1,830,683 39 16,818 (6,393,642 ) (2 ) 2,504,384 EBITDA 13,076,726 2,532,887 602,750 3,350,417 46,059 6,859,017 (13,076,726 ) (2,078,313 ) 11,312,817 12/31/2023 Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of financial position: Total assets 130,158,484 28,836,504 7,284,919 49,238,439 16,972,327 56,033,366 (130,158,484 ) (18,500,173 ) 139,865,382 Cash and cash equivalents 7,915,876 3,931,532 773,552 7,233,993 39,946 2,679,458 (7,915,876 ) — 14,658,481 Marketable securities 349,584 800,267 77,814 1,396,107 239,361 990,412 (349,584 ) — 3,503,961 Trade receivables 13,438,430 1,550,973 1,101,854 556,298 234,801 710 (13,438,430 ) — 3,444,636 Derivative financial instruments 10,888,050 175,655 — 1,561,493 — 809,651 (10,888,050 ) — 2,546,799 Inventories 17,310,692 292,335 1,284,773 215,605 — 1 (17,310,692 ) — 1,792,714 Sectorial financial assets — 548,700 — — — — — — 548,700 Other financial assets 103,774 2,423 690 — — — (103,774 ) — 3,113 Other current assets 8,478,292 1,553,524 193,836 841,417 375,716 3,152,651 (8,478,292 ) (1,106,687 ) 5,010,457 Other non-current assets 13,957,596 1,166,991 209,823 3,528,375 14,378 3,832,013 (13,957,596 ) (180,880 ) 8,570,700 Investments in associates — 1,630,124 2 312,302 88,656 32,792,891 — (17,212,606 ) 17,611,369 Investments in joint ventures 1,321,982 — — 48,566 — 11,693,876 (1,321,982 ) — 11,742,442 Biological assets 3,818,316 — — — — — (3,818,316 ) — — Investment property — — — — 15,976,126 — — — 15,976,126 Contract assets 3,108,696 1,041,421 10,684 — — — (3,108,696 ) — 1,052,105 Right-of-use assets 9,645,522 1,588,292 195,953 7,703,754 3,319 22,200 (9,645,522 ) — 9,513,518 Property, plant and equipment 30,144,420 1,255,012 755,955 19,176,386 24 52,597 (30,144,420 ) — 21,239,974 Intangible assets 9,677,254 13,299,255 2,679,983 6,664,143 — 6,906 (9,677,254 ) — 22,650,287 Liabilities (102,855,068 ) (20,042,882 ) (4,964,798 ) (33,367,447 ) (797,712 ) (30,999,008 ) 102,855,068 1,287,645 (88,884,202 ) Loans, borrowings and debentures (39,634,986 ) (10,017,150 ) (2,207,028 ) (18,964,841 ) — (25,715,635 ) 39,634,986 — (56,904,654 ) Derivative financial instruments - liabilities (7,870,706 ) (360,784 ) (742 ) (1,471,795 ) — (1,581,824 ) 7,870,706 — (3,415,145 ) Trade payables (20,150,654 ) (1,534,041 ) (1,494,568 ) (1,084,931 ) (68,422 ) (2,563 ) 20,150,654 — (4,184,525 ) Employee benefits payables (966,452 ) (301,560 ) (147,313 ) (318,550 ) — (61,906 ) 966,452 — (829,329 ) Sectorial financial liabilities — (1,810,698 ) — — — — — — (1,810,698 ) Other current liabilities (10,642,734 ) (1,703,128 ) (336,080 ) (1,583,216 ) (182,298 ) (1,239,688 ) 10,642,734 571,201 (4,473,209 ) Lease (11,304,874 ) (1,636,943 ) (198,964 ) (3,406,843 ) (3,502 ) (29,542 ) 11,304,874 — (5,275,794 ) Other non-current liabilities (12,284,662 ) (2,678,578 ) (580,103 ) (6,537,271 ) (543,490 ) (2,367,850 ) 12,284,662 716,444 (11,990,848 ) Total assets (net of liabilities) allocated by segment 27,303,416 8,793,622 2,320,121 15,870,992 16,174,615 25,034,358 (27,303,416 ) (17,212,528 ) 50,981,180 Shareholders’ equity attributable to: Controlling shareholders 26,561,384 5,798,294 1,624,273 4,766,403 5,023,574 20,955,291 (26,561,384 ) (17,212,528 ) 20,955,307 Non-controlling shareholders 742,032 2,995,328 695,848 11,104,589 11,151,041 4,079,067 (742,032 ) — 30,025,873 Total shareholders’ equity 27,303,416 8,793,622 2,320,121 15,870,992 16,174,615 25,034,358 (27,303,416 ) (17,212,528 ) 50,981,180 12/31/2022 (Restated) Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of financial position: Total assets 109,894,718 25,122,185 8,081,113 45,951,748 14,830,918 57,994,289 (109,894,718 ) (17,495,261 ) 134,484,992 Cash and cash equivalents 4,902,800 3,403,634 865,370 7,385,421 25,582 1,621,709 (4,902,800 ) — 13,301,716 Marketable securities 126,206 578,358 62,919 840,061 217,061 20,401,367 (126,206 ) — 22,099,766 Trade receivables 10,316,720 1,931,205 1,101,336 578,324 314,834 1,843 (10,316,720 ) — 3,927,542 Derivative financial instruments 7,023,284 391,863 — 874,843 — 2,885,046 (7,023,284 ) — 4,151,752 Inventories 16,043,114 133,881 1,509,357 225,813 — 8 (16,043,114 ) — 1,869,059 Sectorial financial assets — 342,333 — — — — — — 342,333 Other financial assets 230,780 277 450 — — 88,511 (230,780 ) — 89,238 Other current assets 10,285,568 1,037,586 405,314 724,415 74,623 1,690,662 (10,285,568 ) (1,042,433 ) 2,890,167 Other non-current assets 8,938,318 897,654 297,616 3,385,624 7,643 3,041,082 (8,938,318 ) (266,513 ) 7,363,106 Investments in associates — 2,525,292 — 381,469 74,505 16,118,992 — (16,186,315 ) 2,913,943 Investments in joint ventures 1,371,430 — — — — 11,221,356 (1,371,430 ) — 11,221,356 Biological assets 3,254,850 — — — 9,992 — (3,254,850 ) — 9,992 Investment property — — — — 14,103,060 — — — 14,103,060 Contract assets 3,297,856 1,110,335 8,380 — — — (3,297,856 ) — 1,118,715 Right-of-use assets 9,556,152 83,059 170,120 7,732,284 3,584 23,822 (9,556,152 ) — 8,012,869 Property, plant and equipment 25,210,448 671,573 805,377 17,049,188 34 422,264 (25,210,448 ) — 18,948,436 Intangible assets 9,337,192 12,015,135 2,854,874 6,774,306 — 477,627 (9,337,192 ) — 22,121,942 Liabilities (83,814,462 ) (16,515,402 ) (5,731,853 ) (30,541,294 ) (1,446,694 ) (33,389,294 ) 83,814,462 1,308,944 (86,315,593 ) Loans, borrowings and debentures (33,551,302 ) (8,278,839 ) (2,862,154 ) (16,758,088 ) — (25,088,135 ) 33,551,302 — (52,987,216 ) Derivative financial instruments - liabilities (4,909,074 ) (400,351 ) (18,146 ) (1,412,945 ) — (3,459,490 ) 4,909,074 — (5,290,932 ) Trade payables (18,789,160 ) (1,842,810 ) (1,602,936 ) (746,433 ) (71,684 ) (115,988 ) 18,789,160 — (4,379,851 ) Employee benefits payables (837,208 ) (193,585 ) (112,590 ) (296,833 ) — (56,513 ) 837,208 — (659,521 ) Sectorial financial liabilities — (1,616,616 ) — — — — — — (1,616,616 ) Other current liabilities (7,176,122 ) (779,928 ) (397,704 ) (1,786,009 ) (905,816 ) (1,235,770 ) 7,176,122 484,407 (4,620,820 ) Lease (10,568,042 ) (76,606 ) (166,651 ) (3,254,011 ) (3,708 ) (31,182 ) 10,568,042 — (3,532,158 ) Other non-current liabilities (7,983,554 ) (3,326,667 ) (571,672 ) (6,286,975 ) (465,486 ) (3,402,216 ) 7,983,554 824,537 (13,228,479 ) Total assets (net of liabilities) allocated by segment 26,080,256 8,606,783 2,349,260 15,410,454 13,384,224 24,604,995 (26,080,256 ) (16,186,317 ) 48,169,399 Shareholders’ equity attributable to: Controlling shareholders 22,507,108 5,738,714 1,647,259 4,613,308 4,187,415 20,652,788 (22,507,108 ) (16,186,317 ) 20,653,167 Non-controlling shareholders 3,573,148 2,868,069 702,001 10,797,146 9,196,809 3,952,207 (3,573,148 ) — 27,516,232 Total shareholders’ equity 26,080,256 8,606,783 2,349,260 15,410,454 13,384,224 24,604,995 (26,080,256 ) (16,186,317 ) 48,169,399 4.1 NET SALES TO EXTERNAL CUSTOMERS BY PRODUCTS/CUSTOMER TYPE 12/31/2023 12/31/2022 ( R e 12/31/2021 ( R e Reported segment Raízen Ethanol 23,312,258 29,652,112 27,464,271 Sugar 29,070,524 23,695,768 13,946,480 Gasoline 66,267,702 66,586,914 55,158,035 Diesel 90,281,586 106,684,577 71,828,092 Cogeneration 3,724,090 3,688,108 3,968,947 Other 9,037,138 13,986,243 7,288,547 Intercompany elimination (i) — — (4,607,102 ) 221,693,298 244,293,722 175,047,270 Compass Natural gas distribution Industrial 11,411,212 12,945,164 7,496,978 Residential 2,202,348 2,200,849 1,679,660 Cogeneration 710,288 943,907 653,376 Automotive 592,917 928,468 371,046 Commercial 820,685 814,962 474,405 Construction revenue 1,494,142 1,217,818 1,020,176 Other 535,735 429,493 242,226 17,767,327 19,480,661 11,937,867 Electricity trading — 238,544 620,495 17,767,327 19,719,205 12,558,362 Moove Finished product 8,520,267 8,094,216 5,088,102 Base oil 765,408 596,443 457,991 Services 792,951 289,418 566,364 10,078,626 8,980,077 6,112,457 Rumo North operations 8,346,314 7,635,243 5,479,583 South operations 2,032,703 1,739,391 1,624,084 Container operations 558,699 466,874 335,965 10,937,716 9,841,508 7,439,632 Radar Lease and sale of lands 743,411 834,616 31,502 Reconciliation Cosan Corporate 2,709 10,416 8,292 Deconsolidation of joint venture, adjustments and eliminations (221,754,590 ) (244,356,758 ) (175,104,361 ) Total 39,468,497 39,322,786 26,093,154 (i) On June 1, 2021, Raízen S.A. started to consolidate Raízen Energia and, with that, the balances between the entities started to be presented net 4.2 Net sales Other non-current assets 12/31/2023 12/31/2022 ( R e 12/31/2021 ( R e 12/31/2023 12/31/2022 ( R e Brazil 33,816,723 33,714,249 22,757,787 12,584,481 11,957,039 Europe (i) 3,050,235 3,080,840 2,551,739 8,969 7,762 Latin America (ii) 144,853 697,117 632,235 3,275 7,294 North America (iii) 2,456,686 1,770,487 81,384 10,087 17,173 Asia and other — 60,093 70,009 — — Total 39,468,497 39,322,786 26,093,154 12,606,812 11,989,268 Main countries: (i) England, France, Spain and Portugal; and (ii) Argentina, Bolivia, Uruguay and Paraguay, and (iii) United States of America. 4.3 On December 31, 2023, one 2022 2021

FINANCIAL ASSETS AND LIABILITIE

FINANCIAL ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2023
FINANCIAL ASSETS AND LIABILITIES
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 case of a financial asset that is not measured at fair value through profit or loss) transaction costs, except for those measured at amortized cost and maintained within a business model with the goal of obtaining contractual cash flows that meet the principal and interest only criterion. 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 The Company recognizes its financial assets at amortized cost for financial assets held within a business model with the objective of obtaining contractual cash flows that satisfy the “Principal and Interest” criterion. This category includes trade receivables, cash and cash equivalents, receivables from related parties, other financial assets, dividends and interest on equity receivable, and other financial assets. Purchases or sales of financial assets that require the delivery of assets within a period established by regulation or market convention (regular trades) are recorded on the trade date, i.e., the date on which the Company enters into an agreement to buy or sell the asset. Financial assets are derecognized when the rights to receive cash flows from these assets have expired or when the Company has transferred substantially all risks and rewards associated with ownership. Financial liabilities are categorized based on whether they are measured at amortized cost or fair value through profit or loss. A financial liability is categorized as measured at fair value through profit or loss if it is held for trading, is a derivative, or was designated as such upon initial recognition. Financial liabilities are measured at fair value and the net result, including interest, is included in finance results. Other financial liabilities are subsequently measured using the effective interest method at their amortized cost. Interest expense and foreign exchange gains and losses are accounted for in the financial result. The Company derecognizes a financial liability when its contractual obligations are discharged, cancelled, or expired, or when its terms are modified and the cash flows of the modified liability are materially different, in which case a ne The Company's financial assets and liabilities are as follows: Note 12/31/2023 12/31/2022 Assets Fair value through profit or loss Cash and cash equivalents 5.2 3,298,142 1,134,030 Marketable securities 5.3 3,503,961 22,099,766 Derivative financial instruments 5.6 2,546,799 4,151,752 Other financial assets 3,113 89,238 9,352,015 27,474,786 Amortized cost Cash and cash equivalents 5.2 11,360,339 12,167,686 Trade receivables 5.7 3,444,636 3,927,542 Restricted cash 5.3 203,252 139,933 Receivables from related parties 5.8 340,091 476,542 Sectorial financial assets 5.10 548,700 342,333 Dividends and interest on equity receivable 17 255,777 161,147 16,152,795 17,215,183 Total 25,504,810 44,689,969 Liabilities Amortized cost Loans, borrowings and debentures (33,952,162 ) (21,620,197 ) Trade payables 5.9 (4,184,525 ) (4,379,851 ) Consideration payable (203,094 ) (223,960 ) Other financial liabilities (i) ( 476,895 ) ( 954,547 ) Leases 5.5 (5,275,794 ) (3,532,158 ) Railroad concession payable 13 (3,565,373 ) (3,351,410 ) Related parties payable 5.8 (323,238 ) (387,736 ) Dividends payable 17 (549,054 ) (892,006 ) Sectorial financial liabilities 5.10 (1,810,698 ) (1,616,616 ) Installment of tax debts 14 (217,348 ) (208,760 ) (50,558,181 ) (37,167,241 ) Fair value through profit or loss Loans, borrowings and debentures (22,952,492 ) (31,367,019 ) Derivative financial instruments 5.6 (3,415,145 ) (5,290,932 ) (26,367,637 ) (36,657,951 ) Total (76,925,818 ) (73,825,192 ) (i) The Company's subsidiaries have operations that seek ways to improve working capital efficiency and generally negotiate the extension of payment terms with their suppliers and enter into structured payment agreements (also known as reverse factoring or cashed risk) with third-party intermediaries, such as financial institutions. On December 31, 2023, and had advanced R$342,276 and R$175 (R$817,869 and R$64,099 on December 31, 2022), respectively. The for these transactions were first-rate banks, lending at an average rate of of 12.42% p.a. (14.53% p.a. on December 31, 2022) for and CDI + 2.5% p.a. CDI + 2.5% p.a. . The average term of these operations, which are recorded at present value at the previously mentioned rate, is around 111 and 103 days (109 and 102 days on December 31, 2022), respectively. The financial charges embedded in the transaction are recorded in the financial result, totaling R$95,356 for fiscal year ending December 31, 2023 (R$96,752 on December 31, 2022). The settlement flow of the balance of credits assigned by suppliers to financial agents is classified in the statement of cash flows as operating activities as this more accurately reflects the cash expenditure from the perspective of the Company's operations. 5.1 . RESTRICTIVE CLAUSES The Company and its subsidiaries are required to comply with the following financial clauses per the terms of the main loan lines: Company Debt Triggers Ratios Cosan Corporate Cosan S.A. * 1 Net debt (i) (ii) 4.0 2.42 Cosan Luxembourg S.A. * Senior Notes 2027 Proforma net debt (iv) (iv) 3.5 2.00 * Senior Notes 2029 * Senior Notes 2030 Compass Comgás S.A. * 4 Short-term debt / total debt (iii) 0.6 0.17 Comgás S.A. * Debenture 4 9 Net debt (i) (ii) 4.0 1.32 * BNDES * Resolution 4131 Sulgás * BNDES Net debt (i) (ii) 3.5 (0.02) General indebtedness ratio (Total liabilities / Total liabilities + Shareholders' equity) may not exceed 0.8 0.69 Moove MLH *Syndicated Loan Net debt (i) (ii) 3.5 1.13 ICSD (x) 2.5 5.25 Rumo Rumo S.A. * Debenture ( 11 12 13 14 (viii) ICJ (ix) (ii) (v) 2.0 3.84 * ECA Rumo S.A. * NCE Net debt (i) (ii) 3.5 1.81 * ECA Rumo Luxembourg S.à r.l. * Senior Notes 2028 (vi) Net debt (i) (ii) 3.5 1.81 * Senior Notes 2032 (vii) * Debentures (vii) Brado * NCE Net debt (i) (ii) 3.3 1.18 (i) Net debt is composed of current and non-current debt, financing and debentures, obligations with preferred shareholders in subsidiaries (“Gross Debt”), net of cash and cash equivalents, marketable securities and derivative financial instruments on debt. (ii) Corresponds to the EBITDA accumulated over the previous twelve (iii) Total debt is the sum of current and non-current loans, borrowings and debentures, and current and non-current derivative financial instruments. (iv) Net debt and EBITDA , including the equivalent of 50% of the joint venture financial information as determined in the contracts. Net debt and EBITDA are a non-GAAP measure. EBITDA corresponds to the accumulated period of the last 12 (v) The financial result of net debt is represented by the cost of net debt. (vi) Senior Notes due 2028 is committed to using the resources to fully or partially finance ongoing and future projects that contribute to the promotion of a resource-efficient, low-carbon transport sector in Brazil. Eligible projects include "acquisition, replacement, and modernization of rolling stock," "Infrastructure for duplication of railway sections, new yards, and yard extensions," and "railway modernization." The subsidiary publishes an annual report detailing the progress of projects, which is available on the investor relations page. (vii) Senior Notes due 2032 ), with the following sustainable targets: reduction of 17.6% by 2026 25 (viii) The 11 12 13 (ix) Interest Coverage Ratio ( Índice de Cobertura de Juros ) (“ICJ”). (x) Debt Service Coverage Ratio ( Índice de Cobertura do Serviço da Dívida ) (“ICSD”). 5.2 Accounting policy: Cash and cash equivalents consist of cash on hand, demand deposits, and highly liquid investments with maturities of three 12/31/2023 12/31/2022 Cash and bank accounts 209,479 307,819 Savings account 431,011 974,198 Financial Investments 14,017,991 12,019,699 14,658,481 13,301,716 Financial investments include the following: 12/31/2023 12/31/2022 Applications in investment funds Repurchase Agreements (i) 3,259,210 1,181,280 Other investments 38,932 123,052 3,298,142 1,304,332 Applications in banks Repurchase agreements 616,633 96,841 Certificate of bank deposits - CDB 9,807,983 10,396,376 Other 295,233 222,150 10,719,849 10,715,367 14,017,991 12,019,699 (i) The repurchase agreements are allocated to the WG de (“WG”), which was created in the form of an open ended fund and is managed by Asset Management . (“ Asset”). The fund's portfolio is composed of investments in public bonds and repurchase agreements backed by federal public bonds. The Company’s onshore financial investments bear interest at rates approximating 100% of the Brazilian interbank offered rate ( Certificado de Depósito Interbancário , or "CDI") as of December 31, 2023, and December 31, 2022. Offshore financial investments are remunerated at rates around 100% of the Fed funds (Federal Reserve System). The sensitivity analysis of interest rate risks is in 5.12 5.3 Accounting policy: The valuation and classification of marketable securities are based on their fair value, as determined by the financial result. Securities consist of all equity instruments with readily ascertainable fair values. The fair values of equity instruments are deemed readily determinable if the securities are listed or if a current market value or fair value can be determined even without a direct listing (for example, prices of shares in mutual funds). Restricted cash is measured and classified at amortized cost, with an average maturity of between two and five 12/31/2023 12/31/2022 Marketable securities Financial investment in listed entities (i) — 19,586,193 Government securities (ii) 3,107,813 2,059,325 Certificate of bank deposits (CDB) 300,142 363,145 ESG Funds 96,006 91,103 3,503,961 22,099,766 Current 3,407,955 2,422,470 Non-current 96,006 19,677,296 Total 3,503,961 22,099,766 Restricted cash Securities pledged as collateral 203,252 139,933 203,252 139,933 Current 7,860 8,024 Non-current 195,392 131,909 Total 203,252 139,933 (i) After obtaining significant influence in Vale S.A, the balances of financial assets were transferred to investments in subsidiaries and associates. See more details in note 1.3. (ii) The sovereign debt securities declared interest linked to the Special System of Liquidation and Custody ( Sistema Especial de Liquidação e Custódia ), or “SELIC”, with a yield of approximately 100% of the CDI 5.4 Accounting policy: Initial measurement is at fair value, net of transaction costs, and subsequent measurement is at amortized cost. When the obligation specified in the contract is satisfied, canceled, or expires, they are derecognized. 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-monetary assets transferred or liabilities assumed, is recorded as other financial revenue or expense in the profit or loss. Classified as current liabilities unless there is an unconditional right to defer settlement for at least one Initial measurement of financial guarantee contracts issued by the Company is at fair value, and if not designated at fair value in the finance result, the financial guarantee contracts are subsequently measured at the higher amount of : i. the amount of the obligation under the contract; and ii. the amount initially recognized less, as applicable, the accumulated amortization recognized according to revenue recognition policies. a) Composition Finance Charges Consolidated Description Index Currency Annual interest rate 12/31/2023 12/31/2022 Maturity Objective Segments Secured Resolution 4131 Prefixed Euro — — 868,367 Oct-24 Investments Cosan Corporate Prefixed Yen — — 578,708 Oct-24 Investments Cosan Corporate Prefixed Euro 3.20% 860,658 2,009,452 Oct-25 Investments Cosan Corporate Prefixed Yen 0.25% 602,487 1,338,697 Oct-25 Investments Cosan Corporate Prefixed Euro 3.40% 1,954,022 1,966,061 Oct-26 Investments Cosan Corporate Prefixed Yen 0.25% 1,135,226 1,309,330 Oct-26 Investments Cosan Corporate Prefixed Euro 3.56% 812,496 816,172 Oct-27 Investments Cosan Corporate Prefixed Yen 0.25% 470,951 543,160 Oct-27 Investments Cosan Corporate BNDES URTJLP Real 8.60% 2,210,390 2,221,900 Jul-31 Investments Rumo Prefixed Real 6.00% 128,494 280,919 Dec-24 Investments Rumo Prefixed Real 3.50% 29 378 Jan-24 Investments Rumo IPCA + 5.74 Real 10.42% 295,058 — Dec-36 Investments Compass IP CA + 6.01 Real 10.71% 304,276 — Dec-36 Investments Compass 99.98 Real 7.82% 1,547,664 1,653,501 Jun-34 Investments Compass IPCA + 4.10 Real 8.71% 112,946 131,885 Apr-29 Investments Compass IPCA + 5.74 Real 10.42% 598,752 544,925 Dec-36 Investments Compass Export credit note CDI + 1.03 Real 15.39% 78,965 98,003 Feb-26 Investments Rumo CDI + 2.25 Real 15.16% 60,774 62,760 May-26 Investments Rumo CDI + 2.20 Real 14.20% 30,252 — Mar-26 Capital management Rumo CDI + 2.07 Real 14.85% 52,101 50,467 Mar-25 Capital management Rumo CDI + 0.80 Real - — 355,770 Dec-23 Investments Rumo SOFR + 1.30 Dollar 6.65% 487,544 — Jan-25 Investments Rumo Bank credit note IPCA Real 5.41% 954,205 806,028 Jan-48 Investments Rumo Debentures CDI + 1.79 Real 13.65% 753,435 754,785 Jun-27 Investments Rumo CDI + 1.30 Real 13.10% 759,390 759,175 Oct-27 Investments Rumo IPCA + 4.77 Real 9.41% 773,556 632,440 Jun-31 Investments Rumo Export Credit Agency (“ECA”) Euribor + 0.58 Euro 4.52% 48,849 68,455 Sep- 26 Investments Rumo IPCA + 4.10 Real 10.63% 140,016 73,717 Jan-30 Investments Compass 15,172,536 17,925,055 Unsecured Prefixed Pound - — 125,707 Dec-23 Investments Moove Resolution 4131 Prefixed Dollar 5.50% 31,920 45,124 Mar-25 Investments Moove Prefixed Dollar - — 395,285 May-23 Investments Compass Prefixed Dollar 2.13% 943,486 1,000,957 Feb-25 Investments Compass Prefixed Dollar 4.04% 734,191 — May-26 Investments Compass Prefixed Dollar 1.36% 362,774 377,705 Feb-24 Investments Compass Perpetual Notes Prefixed Dollar 8.25% 2,451,160 2,641,732 Nov-40 Acquisition Cosan Corporate Senior Notes Due 2027 Prefixed Dollar 7.00% 2,016,330 3,587,265 Jan-27 Acquisition Cosan Corporate Senior Notes Due 2028 Prefixed Dollar 5.25% 2,178,449 2,196,083 Jan-28 Acquisition Rumo Senior Notes Due 2029 Prefixed Dollar 5.50% 3,622,922 3,953,564 Sep- 29 Acquisition Cosan Corporate Senior Notes Due 2030 Prefixed Dollar 7.50% 2,642,023 — Jun-30 Capital management Cosan Corporate Senior Notes Due 2032 P refixed Dollar 4.20% 2,066,885 2,124,051 Jan-32 Acquisition Rumo Prepayment 3 Libor 1.00 Dollar - — 104,667 Oct-23 Capital management Moove 1.27 Dollar - — 151,871 Jul-23 Capital management Moove Debentures IPCA + 4.68 Real 9.32% 396,201 518,680 Feb-26 Investments Rumo IPCA + 4.50 Real 9.13% 1,596,910 1,523,382 Jun-31 Investments Rumo IPCA + 3.60 Real 8.19% 413,881 367,476 Dec-30 Capital management Rumo C DI + 2.65 Real 14.61% 1,208,141 1,819,837 Aug-25 Investments Cosan Corporate I PCA + 6.80 Real 11.53% 1,004,762 893,852 Apr-30 Investments Rumo IPCA + 3.90 Real 8.50% 1,113,820 1,048,252 Oct-29 Investments Rumo IPCA + 5.73 Real 10.41% 551,709 537,261 Oct-33 Investments Rumo I PCA + 4.00 Real 8.61% 1,077,141 941,203 Dec-35 Investments Rumo IPCA + 4.54 Real 9.17% 254,232 80,987 Jun-36 Investments Rumo IPCA + 5.99 Real 10.69% 470,177 435,780 Jun-32 Investments Rumo IPCA + 5.76 Real 10.45% 753,439 — Aug-29 Investments Rumo I PCA + 6.18 Real 10.88% 749,252 — May-33 Investments Rumo IPCA + 5.87 Real - — 907,366 Dec-23 Investments Compass IP CA + 4.33 Real 8.95% 554,147 523,837 Oct-24 Investments Compass I GPM + 6.10 Real 6.10% 359,639 372,171 May-28 Investments Compass CDI + 1.90 Real 13.77% 1,117,966 1,120,577 May-32 Investments Cosan Corporate CDI + 1.50 Real 13.32% 406,471 407,308 May-28 Investments Cosan Corporate CDI + 1.95 Real 13.83% 735,565 824,866 Aug-24 Investments Compass CDI + 1.45 Real 13.27% 399,457 399,616 Dec-26 Investments Compass CDI + 1.55 Real 13.38% 1,764,022 — Nov-30 Investments Compass 109. 20 Real 9.78% 550,342 491,153 Aug-31 Investments Compass IPCA + 7.36 Real 12.12% 80,960 114,014 Dec-25 Investments Compass IPCA + 5.22 Real 9.88% 533,854 467,841 Aug-36 Investments Compass C DI + 1.65 Real 13.49% 784,475 787,519 Aug-28 Capital management Cosan Corporate CDI + 2.40 Real 14.33% 1,020,673 — Apr-28 Capital management Cosan Corporate CDI + 2.40 Real 14.33% 998,542 — Jun-28 Capital management Cosan Corporate CDI + 2.00 Real 13.88% 942,011 946,379 Aug-31 Capital management Cosan Corporate CDI + 1.80 Real 13.66% 1,260,684 — Jan-31 Capital management Cosan Corporate IPCA + 5.75 Real 10.43% 412,478 394,008 Aug-31 Capital management Cosan Corporate Working capital CDI + 1.60 Real - — 100,170 Jun-23 Capital management Moove SOFR + 1.50 Dollar 1.50% 2,175,107 2,334,615 May-27 Acquisition Moove Commercial bank notes CDI + 1.75 Real 13.60% 547,755 — Dec-28 Capital management Cosan Corporate CDI + 1.80 Real 13.66% 448,165 — Jan-31 Capital management Cosan Corporate 41,732,118 35,062,161 Total 56,904,654 52,987,216 Current 4,882,398 4,542,205 Non-current 52,022,256 48,445,011 For debts linked to derivatives, the effective rates are shown in the explanatory note 5.6 To calculate the average rates, on an annual basis, the average annual CDI rate of 11.65% p.a. was considered. (13.65% p.a. As of December 31, 2022) and TJLP of 6.55% p.a. (7.20% p.a. as of December 31, 2022). All debts with maturity dates denominate in foreign currency are hedged against foreign exchange risk through derivatives (note 5.6 Loans, borrowings and debentures that are classified as non-current have the following maturities: 12/31/2023 12/31/2022 1 2 4,800,498 4,534,638 2 3 6,255,752 6,663,907 3 4 6,626,698 5,631,841 4 5 7,554,468 8,550,932 5 6 8,143,128 4,836,087 6 7 6,777,099 6,527,516 7 8 2,599,593 2,180,672 Over 8 9,265,020 9,519,418 52,022,256 48,445,011 b ) Movement Balance as of January 1, 2022 45,659,037 Business combination 12,825 Proceeds 23,886,960 Repayment of principal (15,278,378 ) Payment of interest (3,441,978 ) Interest, exchange rate and fair value 2,148,750 Balance as of December 31, 2022 52,987,216 Proceeds 12,785,628 Repayment of principal (8,054,763 ) Payment of interest (3,552,292 ) Payment of interest on work in progress (288,569 ) Interest, exchange rate and fair value 3,027,434 Balance as of December 31, 2023 56,904,654 c) Guarantees The subsidiary Rumo has entered into financing contracts with development banks, intended for investments with a bank guarantee, according to each contract, with an average cost of 0.70% p.a. or by real guarantees (assets) and escrow. The balance of bank guarantees contracted was R$3,120,034 on December 31, 2023 (R$3,037,453 as of December 31, 2022). The subsidiary CLI has a bank guarantee for a loan from Cosan Lubrificantes S.R.L. (“Moove Argentina”), with an average annual cost of 0.18%, and guarantee with top-tier banks for payment to third parties, with an average annual cost of 3.90%. As of December 31, 2023, the balance of contracted guarantees was R$31,931 (R$44,813 as of December 31, 2022). The subsidiary Cosan Oito has loans in foreign currency (Resolution 4,131 d) Unused lines of credit As of December 31, 2023, the Company had credit lines with banks rated AA, which were not used, in the amount of R$2,102,756 (R$3,052,287 as of December 31, 2022). The use of these lines of credit is subject to certain contractual conditions. e) Offset of assets and liabilities INTERNALIZATION OF SENIOR NOTES 2030 In June 2023, the Company, through its subsidiary Cosan Luxembourg S.A. (“Cosan Lux”), carried out an offering of senior notes in the amount of US$550,000 thousand with a coupon of 7.50% and maturing in 2030 2030 On September 29, 2023, the Company internalized the remaining resources arising from this debt, through the issuance of debentures by Cosan S.A., referenced in US dollars in the amount of R$1,491 million (equivalent to US$ 300,000 thousand), with coupon annual rate of 16.04% p.a. for first interest payment and 8.02% p.a. for the others. In return, Cosan Luxembourg contracted a Total Return Swap (“TRS”) with the same amount and counterparty in US dollars, with semi-annual payment frequency and annual remuneration of 15.52% p.a. for the first interest remuneration and 7.50% p.a. for the others, which has the 7 INTERNALIZATION OF SENIOR NOTES 2029 In July 2019, Cosan Limited (“Cosan Limited”) held a senior Notes offer for a total volume of US$750,000, equivalent to R$4,147,650, with a coupon of 5.5% and expiry date 2029 2029 The Company carried out the reverse incorporation of Cosan Limited, approved in January 2021, being certain that the Company succeeded Cosan Limited in all rights and obligations arising, as amended in the First Supplemental Indenture, dated February 2021. Subsequently, the Company ceded its rights and obligations to Cosan Luxembourg ("Cosan Lux") pursuant to the Second Supplemental Indenture, dated May 2022, in conjunction with the Third Supplemental Indenture, dated July 2022. In the assignment of rights, the Company and Cosan Lux signed a mutual contract (July 2022), with the commitment of payment by the Company in the amount of interest and principal, exactly equal to Bond 2029 Two On December 2023 the Company carried out the internalization operation with Banco Santander acquiring a position in a Total Return Swap ("TRS") with Banco Santander (Brazil) S.A. Grand Cayman Branch ("Santander Cayman"), which will have as underlying asset foreign exchange debentures, referenced in U.S.$, issued by the Company, in the amount of US$598,000 thousand, equivalent to R$2,919,557, pursuant to CVM Resolution 160 Since the Company has the legally enforceable right to offset the amounts and have the intention to settle them simultaneously, for consolidation purposes, the Company made the compensation in the financial position of the asset related to the contracting of TRS with the debt liability arising from the debentures, presenting them at net value, and their respective impacts on the income statement. In this way, sensitivity analysis is also not performed because both transactions have no risk to the Company. Consolidated Gross value Compensated amount Net value TRS (Notional) 4,347,487 (4,347,487 ) — TRS (Interest) 6,704 (6,704 ) — 4,354,191 (4,354,191 ) — Debentures (principal and exchange rate variation) (i) (4,347,487 ) 4,347,487 — Debentures (interest) (6,704 ) 6,704 — (4,354,191 ) 4,354,191 — (i) The amounts are equivalent to US$898,000 thousand, with the PTAX conversion rate of September 29,2023 being R$4.8413. f) Fair value and exposure to financial risk The fair value of loans is determined by discounting future cash flows at their implied discount rate. Due to the use of unobservable inputs, including own credit risk, they are classified as fair value at level 2 5.12 Details of the Company's exposure to risks arising from loans are shown in Note 5.12 5.5 Accounting policy: Upon inception or modification of a contract, the Company assesses whether the contract is or contains a lease. The lease liability is initially measured at the present value of the lease payments that are not made on the commencement date, discounted at the interest rate implicit in the lease or, if that rate cannot be determined easily, at the Company's incremental borrowing rate. The Company generally uses its incremental borrowing rate as the discount rate. The lease payments included in calculating the lease liability are as follows: i. fixed payments, including fixed payments in essence; ii. iii. iv. To calculate the incremental borrowing rate, the Company: i. ii. iii. The incremental (nominal) interest rate used by the Company and its subsidiaries was determined based on interest rates, adjusted for functional currency and the terms of its contracts. Rates between 8.23 In addition, for the measurement of the lease liability, the Company may account for two i. have been entered into with the same counterparty or related party of the counterparty; and ii. iii. iv. v. Variable lease payments that do not depend on an index or rate are recognized as expenses in the period in which the event or condition that generates these payments occurs. The Company is exp osed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they come into effect. When adjustments to lease payments based on an index or rate come into effect, the lease liability is revalued and adjusted against the right of use asset. Lease payments are allocated between the principal and the financial cost. The financial cost is debited to profit over the lease period to produce a constant periodic interest rate on the remaining balance of the liability in each period. Payments associated with short-term leases of equipment and vehicles and all leases of low value assets are recognized by the linear method as an expense in the result. Short-term leases are leases with a lease term of 12 In determining the term of the lease, the Company considers all facts and circumstances that create an economic incentive to exercise the option of extension, or not to exercise the option of termination. Extension options (or periods after termination options) are only included in the lease term if there is reasonable certainty that it will be extended (or not terminated). For warehouse rentals, retail stores and equipment, the following factors are usually the most relevant: • If there are significant penalties to terminate (or not extend), the group is usually reasonably certain to extend (or not terminate). • If any improvements in leased properties are expected to have a significant remaining value, the Company typically has a reasonable certainty of extending (or not terminating). • Otherwise, the Company considers other factors, including historical rental durations and the costs and business interruption necessary to replace the leased asset. Most of the extension options in offices and car rentals were not included in the rental liability because the Company could replace the assets without significant cost or business interruption. The subsequent valuation of the lease liability is at amortized cost, using the effective interest rate method. It is revalued 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 expected to be paid according to the residual value guarantee, if the Company changes its valuation, one Balance as of January 1, 2022 3,267,678 Business combination 174,229 Additions 224,714 Write-offs (116,157 ) Interest 377,449 Repayment of principal (400,248 ) Payment of interest (211,611 ) Monetary adjustment 221,077 Transfers between liabilities (4,973 ) Balance as of December 31, 2022 3,532,158 Additions (i) 1,923,138 Write-offs (15,329 ) Interest 458,507 Repayment of principal (490,012 ) Payment of interest (236,948 ) Monetary adjustment 104,280 Balance as of December 31, 2023 5,275,794 Current 733,063 Non-current 4,542,731 5,275,794 (i) The addition of the period is mainly composed of the contract related to the charter of the floating storage and unit (“FSRU”) see note 2 The lease agreements have different terms, with the last due date occurring in December 2058. The amounts are updated annually by inflation indexes (such as IGPM and IPCA) or may incur interest calculated based on the TJLP or CDI and some of the contracts have renewal or purchase options that were considered in determining the term and classification as finance lease. In addition to the amortization and appropriation of interest and exchange variation highlighted in the previous tables, the following impacts on income were recorded for the other lease contracts that were not included in the measurement of lease liabilities. 12/31/2023 12/31/2022 12/31/2021 Variable lease payments not included in the recognition of lease obligations 43,115 56,612 35,482 Expenses related to short-term leases 37,739 14,986 30,507 Low asset leasing costs, excluding short-term leases 5,376 1,445 978 86,230 73,043 66,967 5.6 DERIVATIVE FINANCIAL INSTRUMENTS Accounting policy: Initial recognition of derivatives at fair value occurs on the date a derivative contract is entered into, and derivatives are subsequently remeasured at fair value at the end of each reporting period. Whether subsequent changes in fair value are recorded depends on whether the derivative is designated as a hedging instrument and, if so, the nature of the item being hedged. The Company identifies certain derivatives as: i. ii. At the inception of the hedging r elationship, the Company documents the economic relationship between the hedging instruments and the hedged items, including expected changes in the cash flows of the hedging instruments. The Company documents its risk management objective and strategy for hedging transactions. Changes in the fair value of any derivative instrument that do not qualify for hedge accounting are immediately registered in the income statement and included in other financial revenue (expenses). The fair values of derivative financial instruments designated in hedging relationships are disclosed below. The total fair value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is greater than 12 12 The Company evaluates, both at the beginning of the hedging relationship and on an ongoing basis, whether the hedging instruments are anticipated to be highly effective in offsetting changes in the fair value or cash flows of the respective attributable hedged items. The actual results of each hedge for the hedged risk fall between 60% and 140%. The Company maintains a portfolio of energy contracts (purchase and sale) designed to meet supply and demand for energy consumption or supply. In addition, there is a portfolio of forward positions comprising contracts. There is no purchase commitment associated with this portfolio's sales contract. Taking into account its policies and risk limits, the Company has the flexibility to manage the contracts in this portfolio in order to profit from changes in market prices. This portfolio contains contracts that may be settled net in cash or another financial instrument (for example: by entering an offsetting contract with the counterparty; or by "unwinding a position" from the contract prior to its exercise or expiration; or shortly after purchase, selling for the purpose of generating a profit from short-term fluctuations in price or gain on resale margin). These energy purchase and sale transactions occur on an active market and qualify as financial instruments because they are settled at net cash value and are easily convertible to cash. These contracts are treated as derivatives and are recognized in the financial position at fair value on the date the derivative is entered into and remeasured at fair value on the financial position date. Financial assets and liabilities are offset, and the net amount is reported in the financial position, when there is a legal right to offset the recognized amounts and intent to settle them on a net basis, or when the asset is realized and the liability is settled simultaneously. The legal right must be enforceable in the ordinary course of business and in the event of default, insolvency, or bankruptcy of the Company or the counterparty. The estimated fair value of these derivatives is based in part on price quotations published in active markets, to the extent that such observable market data exists, and in part on valuation techniques that take into account: (i) prices established in recent purchase and sale transactions, (ii) margin of risk in the supply, and (iii) projected market price in the availability period. A fair value gain or loss is recognized at the end of the reporting date whenever the fair value at initial recognition for these contracts differs from the transaction price. A financial asset previously accounted for in accordance with IFRS 9 may become an investee accounted for by equity when: • the investor acquires an additional stake; or • There is a change in circumstances that re The Company uses swap instruments, whose fair value is determined from discounted cash flows discounted cash flows based on market curves, to hedge the exposure to foreign exchange risk and exposure to foreign exchange risk and interest and inflation risk. The consolidated data are prese

OTHER TAX RECEIVABLE

OTHER TAX RECEIVABLE	12 Months Ended
	Dec. 31, 2023
OTHER TAX RECEIVABLE
OTHER TAX RECEIVABLE	6. OTHER TAX RECEIVABLES Accounting Policy: Tax assets are measured at cost and primarily consist of (i) tax effects that are recognized when the asset is sold to a third party or recovered through amortization over the remaining economic life of the asset; and (ii) tax receivables that are expected to be recovered as refunds from tax authorities or as a reduction for future tax liabilities. 12/31/2023 12/31/2022 COFINS 487,160 975,878 PIS 110,904 350,867 Taredits 33,639 31,774 ICMS 924,180 845,450 ICMS - CIAP 189,813 118,809 Other 132,863 76,348 1,878,559 2,399,126 Current 745,856 1,324,203 Non-current 1,132,703 1,074,923 Total 1,878,559 2,399,126

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2023
INVENTORIES
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, minus the estimated completion costs and estimated costs necessary to make the sale). The cost of finished and work-in-progress goods comprises direct materials, direct labor and an appropriate proportion of variable and fixed overheads, the latter of which are allocated based on normal operating capacity. Costs are assigned to individual inventory items based on weighted average costs. The provision for obsolete inventories is made for risks associated with the realization and sale of obsolete inventories, and is measured at net realizable value or cost, whichever is lower. 12/31/2023 12/31/2022 Finished products 1,254,818 1,504,134 Parts and accessories 178,260 168,777 Construction Materials 316,370 152,789 Warehouse and other 43,266 43,359 1,792,714 1,869,059 The balances are presented net of a provision of R$78,709 for obsolete inventories as of December 31, 2023 (R$38,747 as of December 31, 2022).

ASSETS AND LIABILITIES HELD FOR

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION	12 Months Ended
	Dec. 31, 2023
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION	8 ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION Accounting policy: The Company classifies non-current assets and disposal groups as held for sale if their carrying values ​​are recovered mainly through a sale transaction and not through continuous use. Non-current assets and disposal groups classified as held for sale (except investment properties measured at fair value) are measured at the lower of carrying value and fair value less costs to sell. Selling costs are the incremental costs directly attributable to the disposal of an asset (disposal group), excluding finance expenses and income tax expenses. The criteria for classifying held for sale are considered met only when the sale is highly probable and the asset or group for disposal is available for immediate sale in its current condition. The actions required to complete the sale must indicate that it is unlikely that significant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the asset sale plan and the sale is expected to be completed within one Assets and liabilities classified as held for sale are presented separately in the financial position. a) Assets held for sale: Properties held for sale Other assets held for sale Total Balance as of January 1, 2022 — — — Business combination 268,385 — 268,385 Transfers 322,430 — 322,430 Sale of agricultural properties held for sale (550,432 ) — (550,432 ) Balance as of December 31, 2022 40,383 — 40,383 Additions — 1,795,773 1,795,773 Transfers 444,782 — 444,782 Sale of agricultural properties held for sale (142,773 ) — (142,773 ) Balance as of December 31, 2023 342,392 1,795,773 2,138,165 (i) Transfers arising from the group of investment properties as per note 11.5 de and ( S.A.); Santa Rita Cana ( e S.A.); (Radar II Properties S.A.). Other assets held for sale As mentioned in explanatory note 2 Norgás TUP Porto São Luis S.A Total Cash and cash equivalents — 48,231 48,231 Other current tax receivable — 3,030 3,030 Dividends and interest on equity capital receivable 18,646 — 18,646 Investments in associates 892,854 — 892,854 Property, plant and equipment — 395,757 395,757 Intangible assets — 437,220 437,220 Other assets — 35 35 Total 911,500 884,273 1,795,773 b) Liabilities held for sale: Norgás TUP Porto São Luis S.A Total Trade payables — 17,248 17,248 Employee benefits payables — 1,828 1,828 Other liabilities — 456 456 Deferred income and social contribution taxes 152,255 66,606 218,861 Total 152,255 86,138 238,393 c) Discontinued operation result : As mentioned in Explanatory Note 2 12/31/2023 12/31/2022 (Reclassified) Equity income 45,419 49,846 Controlling shareholders 23,164 25,421 Non-controlling shareholders 22,255 24,425 Comparative balance reclassification: 12/31/2022 Reclassification 12/31/2022 (i) Income before equity income and net financial result 7,483,843 — 7,483,843 Equity income (loss) in associates 468,743 (49,846 ) 418,897 Equity income (loss) of jointly controlled companies (92,179 ) — (92,179 ) Equity income (loss) 376,564 (49,846 ) 326,718 Net financial result (5,157,936 ) — (5,157,936 ) Profit before income tax and social contribution 2,702,471 (49,846 ) 2,652,625 Income tax and social contribution 118,404 — 118,404 Net profit from continuing operations 2,820,875 (49,846 ) 2,771,029 Profit for the year from discontinued operations, net of taxes — 49,846 49,846 Net profit for the year 2,820,875 — 2,820,875 i) Amounts after the reclassification of the discontinued operation. d) Reclassification of comparative cash flow balance: 12/31/2022 Reclassification 12/31/2022 (i) Cash flow from operating activities Profit before income tax and social contribution 2,702,471 (49,846 ) 2,652,625 Equity income (loss) in subsidiaries and associates (468,743 ) 49,846 (418,897 ) Other items of operating 7,738,504 — 7,738,504 Net cash (used) generated in Operating activities 9,972,232 — 9,972,232 Cash flow from investing activities Dividends received from subsidiaries and associates 323,096 (44,969 ) 278,127 Discontinued operation — 44,969 44,969 Other items of investing activities (21,049,660 ) — (21,049,660 ) Net cash used in investing activities (20,726,564 ) — (20,726,564 ) Net cash generated in financing activities 8,286,259 — 8,286,259 Decrease in cash and cash equivalents (2,468,073 ) — (2,468,073 ) Cash and cash equivalents at beginning of year 16,174,130 — 16,174,130 Effect of exchange rate variation on the balance of cash and cash equivalents (404,341 ) — (404,341 ) Cash and cash equivalents at end of year 13,301,716 — 13,301,716 i) Amounts after the reclassification of the discontinued operation.

INVESTMENTS IN SUBSIDIARIES AND

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES	12 Months Ended
	Dec. 31, 2023
INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES
INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES	9 9.1 Accounting policy: i. Subsidiaries Subsidiaries are all entities over which the Company has control, are fully consolidated from the date of acquisition of control and deconsolidated when control ceases to exist. Control is obtained when the Company is exposed or entitled to variable returns based on its involvement with the investee and has the ability to affect those returns through the power exercised in relation to the investee. Specifically, the Company controls an investee if, and only if, it has: • Power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee); • Exposure or right to variable returns arising from its involvement with the investee; and • The ability to use its power over the investee to affect the value of its returns. There is usually a presumption that a majority of voting rights results in control. To support this presumption and when the Company has less than a majority of the voting rights of an investee, we consider all relevant facts and circumstances when assessing whether it has power over an investee, including: • The contractual agreement between the investor and other holders of voting rights; • Rights arising from other contractual agreements; and • The Company's voting rights and potential voting rights. Using consistent accounting policies, subsidiaries' financial statements are prepared for the same reporting period as the parent company. Adjustments are made to the financial statements of the subsidiaries in order to conform their accounting policies to those of the Company. On consolidation, all transactions between related parties are eliminated. Unrealized gains resulting from transactions with investees recorded using the equity method are written off against the investment in proportion to the Company's ownership interest in the investee. Unrealized losses are eliminated in the same manner, but only if no evidence of impairment exists. ii. Associates are entities over whose financial and operating policies the Company has significant influence, but neither control nor joint control. In preparing the consolidated financial statements, intragroup balances and transactions, as well as any unrealized income or expenses arising from intragroup transactions, are written off. In accordance with the equity method, the equity interest of associates attributable to the Company in the profit or loss for the exercise of such investments is recorded in the income statement, under “Equity in earnings”. Unrealized gains and losses arising from transactions between the Company and its investees are written off in proportion to the Company's ownership stake in these investees. Other comprehensive income of subsidiaries, associates, and joint ventures is recorded directly under "Other comprehensive income" in the Company's shareholders' equity. iii. Significant influence is the power to participate in decisions about financial and operational policies of an investee, but without individual or joint control of these policies. If the investor holds directly or indirectly less than twenty 20 Participations in investments with significant influence are valued by the equity method and, when applicable, deducted from provision for losses by recoverable value (impairment). Unrealized gains resulting from transactions with investments recorded using the equity method are written off in proportion to the Company's ownership interest in the investee. Unrealized losses are written off in the same manner, but only if there is no evidence of an impairment loss. The Company's subsidiaries are listed below: 12/31/2023 12/31/2022 Directly owned subsidiaries excluding treasury shares Cosan Corporate Cosan Corretora de Seguros Ltda 100.00% 100.00% Cosan Nove 73.09% 73.09% Cosan Luxembourg S.A. (i) 100.00% 100.00% Cosan Overseas Limited 100.00% 100.00% Pasadena Empreendimentos e Participações S.A. 100.00% 100.00% Cosan Limited Partners Brasil Consultoria Ltda. 97.50% 97.50% Barrapar Participaçoes Ltda. 100.00% 100.00% Aldwych Temple 100.00% 100.00% Cosan Oito S.A. 100.00% 100.00% Cosan Global Limited 100.00% 100.00% Atlântico Participações Ltda. 100.00% 100.00% Sinlog Tecnologia em Logística S.A. (ii) - 57.48% Cosan Dez Participações S.A. 76.80% 76.80% Radar Radar Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Radar II Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Nova Agrícola Ponte Alta S.A. (iii) 50.00% 50.00% Nova Amaralina S.A Propriedades Agrícolas (iii) 50.00% 50.00% Nova Santa Bárbara Agrícola S.A. (iii) 50.00% 50.00% Terras da Ponta Alta S.A. (iii) 50.00% 50.00% Castanheira Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Manacá Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Paineira Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Tellus Brasil Participações S.A. (iv) 20.00% 20.00% Janus Brasil Participações S.A. (iv) 20.00% 20.00% Duguetiapar Empreendimentos e Participações S.A. (iv) 20.00% 20.00% Gamiovapar Empreendimentos e Participações S.A. (iv) 20.00% 20.00% Moove Moove Lubricants Holdings 70.00% 70.00% Rumo Rumo S.A. (v) 30.42% 30.35% (i) Despite presenting an unsecured liability amount of R$146,276 as of December 31, 2023, as shown below, no other events or conditions were identified that, individually or collectively, may raise relevant doubts as to the ability to maintenance of its operational continuity. Subsidiaries have financial support from the Company (ii) Sale of interest completed on May 2, 2023, for R$ 45,000 (iii) The Company is the majority shareholder, holding 50% of the capital stock plus one share. (iv) The Company holds more than 60.00% of the voting shares of each entity, has decision-making power over the relevant activities of each entity and has the right to appoint a majority of the members of the board of directors of each entity pursuant to a shareholders' agreement entered with certain other shareholders of these entities (v) The Company is the largest shareholder. In addition, the Company has decision-making power over the relevant activities of this entity and has the right to appoint a majority of the members of the board of directors in accordance with the shareholders' agreement entered with certain other shareholders of the entity The following are investments in subsidiaries and related companies as of December 31, 2023, which are relevant to the Company: (i) The participation related to economic benefit differs from the corporate participation exclusively on account of dividend distribution as explanatory note 1.1 (ii) On July 19, 2023, the subsidiary S.A. and the indirect subsidiary called their respective Extraordinary General Assemblies – , approving the corporate acts relating to the Corporate Reorganization, as communicated by S.A to the market on the dates of April 20th, June 2 2023 The Company's associates are listed below: Shares issued by the investee Shares held by Cosan Cosan ownership interest Rumo Rhall Terminais Ltda 28,580 8,574 30.00% Termag - Terminal Marítimo de Guarujá S.A. 500,000 99,246 19.85% TGG - Terminal de Granéis do Guarujá S.A. 79,747,000 7,914,609 9.92% Elevações Portuárias S.A. 672,397,254 134,479,451 20.00% Terminal XXXIX S.A. 200,000 99,246 49.62% Compass Gás de Alagoas S.A. – ALGÁS 810,896,963 238,728,878 29.44% Companhia de Gás do Ceará – Cegás 39,400,000 11,599,428 29.44% CEG Rio S.A. 1,995,022,625 746,251,086 37.41% Companhia Paranaense de Gás - Compagás 33,600,000 8,232,000 24.50% Companhia Potiguar de Gás – Potigas 4,245,000 3,523,350 83.00% Companhia de Gás de Mato Grosso do Sul - Msgás 61,610,000 30,188,900 49.00% Companhia de Gás de Santa Catarina - Scgás 10,749,497 4,407,293 41.00% Sergipe Gás S.A. – SERGÁS 1,593,656 661,363 41.50% Companhia Pernambucana de Gás - Copergás 163,485,912 67,846,653 41.50% Cosan Corporate Vale S.A (i) 4,539,007,580 190,965,062 4.90% (i) From November 30, 2023, the Company began to have significant influence in Vale S.A as explained in note 1.3, recognizing equity under its equity through Cosan Oito. The value of 4.90% refers to the percentage of participation excluding treasury shares to calculate equity and receive dividends. At January 1, 2023 Interest in earnings of associates Discontinued operation Dividends Capital reduction Reclassification to held for sale Reclassification of financial assets Other (ii) At December 31, 2023 Dividend receivable (i) Rumo Rhall Terminais Ltda 5,654 1,716 — (1,200 ) — — — — 6,170 — Termag - Terminal Marítimo de Guarujá S.A. 8,464 (2,446 ) — — — — — — 6,018 — TGG - Terminal de Granéis do Guarujá S.A. 17,468 8,826 — (10,334 ) — — — — 15,960 — Elevações Portuárias S.A. 296,746 38,992 — (18,960 ) (99,040 ) — — — 217,738 — Terminal XXXIX S.A. 53,136 28,247 — (14,968 ) — — — — 66,415 — Compass Companhia Paranaense de Gás - Compagás 424,837 36,300 — (57,956 ) — — — 351 403,532 5,636 Companhia Pernambucana de Gás - Copergás 415,301 — 5,921 (19,238 ) — (401,984 ) — — — — Companhia de Gás de Santa Catarina - Scgás 627,829 37,028 — (24,525 ) — — — — 640,332 6,957 Sergipe Gás S.A. - SERGÁS 69,430 — 3,230 (5,466 ) — (67,194 ) — — — — Companhia de Gás do Ceará - Cegás 184,537 — 11,573 (13,676 ) — (183,880 ) — 1,446 — — CEG Rio S.A. 274,480 84,822 — (70,916 ) — — — — 288,386 20,708 Companhia de Gás de Mato Grosso do Sul - Msgás 291,543 20,828 — ( ) — — — 14,497— 297,874 2,496 Companhia Potiguar de Gás - Potigas 168,887 — 14,371 (13,118 ) — (170,140 ) — — — — Gás de Alagoas S.A. - Algás 68,448 — 10,324 (8,492 ) — (69,656 ) — (624 ) — — Cosan Corporate Vale S.A — 96,075 — — — — 16,274,081 (707,671 ) 15,662,485 — Other 7,183 11 — — — — — (735 ) 6,459 39 2,913,943 350,399 45,419 (273,346 ) (99,040 ) (892,854 ) 16,274,081 (707,233 ) 17,611,369 35,836 (i) Dividends receivable by the controlling companies of the subsidiaries disclosed in the table, which are consolidated in S.A (ii) The balance of others is mainly composed of the cost of the shares sold by Vale S.A. in the amount of R$701,575 At January 1, 2022 Interest in earnings of associates Discontinued operation Change of equity interest in subsidiary Other comprehensive income Declared dividends Disposal of investment Contributed capital Business combination Other At December 31, 2022 Dividend receivable (i) Rumo Rhall Terminais Ltda 4,907 1,647 — — — (900 ) — — — — 5,654 71 Termag - Terminal Marítimo de Guarujá S.A. 4,725 4,445 — — — — — — — (706 ) 8,464 151 TGG - Terminal de Granéis do Guarujá S.A. 17,563 5,689 — — — (5,784 ) — — — — 17,468 118 Elevações Portuárias S.A. — 6,190 — 135,159 — — 155,397 — — — 296,746 717 Terminal XXXIX S.A. 30,649 22,487 — — — — — — — — 53,136 — Compass Companhia Paranaense de Gás - Compagás — 19,931 — — — (6,831 ) — — 411,737 — 424,837 44,121 Companhia Pernambucana de Gás - Copergás — — 19,094 — — (9,493 ) — — 405,700 — 415,301 8,300 Companhia de Gás de Santa Catarina - Scgás — 34,885 — — — (15,524 ) — — 608,468 — 627,829 16,214 Sergipe Gás S.A. - SERGÁS — — 9,015 — — (3,441 ) — — 63,856 — 69,430 3,202 Companhia de Gás do Ceará - Cegás — — 6,717 — — (4,189 ) — — 182,009 — 184,537 — CEG Rio S.A. — 29,686 — — — (16,542 ) — — 261,336 — 274,480 14,968 Companhia de Gás de Mato Grosso do Sul - Msgás — 13,530 — — — (6,160 ) — — 284,173 — 291,543 3,837 Companhia Potiguar de Gás - Potigas — — 9,066 — — (8,390 ) — — 168,211 — 168,887 7,674 Gás de Alagoas S.A. - Algás — — 5,954 — — (2,985 ) — — 66,001 (522 ) 68,448 2,711 Radar Tellus Brasil Participações S.A. 142,798 128,860 — — — (30,756 ) — 58,806 (299,708 ) — — — Janus Brasil Participações S.A. 183,357 150,687 — — — (35,559 ) — 79,725 (378,210 ) — — — Cosan Corporate TUP Porto São Luis S.A. 394,380 49 — — — — — — (393,579 ) (850 ) — — Other 1,688 811 — — 5,536 — — — — (852 ) 7,183 — 780,067 418,897 49,846 135,159 5,536 (146,554 ) 155,397 138,531 1,379,994 (2,930 ) 2,913,943 102,084 (i) Dividends receivable by the parent companies of the subsidiaries disclosed in the table, which are consolidated in S.A. Financial information of associates Balance as of December 31, 2023 Balance as of December 31, 2022 Assets Liabilities Shareholders' equity and unsecured liabilities Profit for the year Assets Liabilities Shareholders' equity and unsecured liabilities Profit for the year Rumo Rhall Terminais Ltda. 33,060 (12,491 ) 20,569 5,983 33,382 (14,534 ) 18,848 5,811 Elevações Portuárias S.A. 1,251,643 (444,748 ) 806,895 194,954 950,538 (243,797 ) 706,741 127,554 Termag - Terminal Marítimo de Guarujá S.A. 298,815 (268,730 ) 30,085 4,721 273,760 (231,119 ) 42,641 19,881 TGG - Terminal de Granéis do Guarujá S.A. 242,779 (73,216 ) 169,563 88,867 254,748 (78,657 ) 176,091 58,139 Terminal XXXIX S.A. 481,569 (326,731 ) 154,838 53,986 433,412 (388,882 ) 44,530 44,530 Compass Companhia Paranaense de Gás - Compagás 1,208,959 (685,288 ) 523,671 96,866 1,115,974 (458,322 ) 657,652 161,467 Companhia de Gás de Santa Catarina - Scgás 1,118,237 (399,252 ) 718,985 153,217 1,093,210 (453,632 ) 639,578 161,504 CEG Rio S.A. 1,944,385 (1,326,484 ) 617,901 233,099 1,910,875 (1,351,937 ) 558,938 150,969 Companhia de Gás de Mato Grosso do Sul - Msgás 390,976 (193,298 ) 197,678 56,649 339,695 (164,774 ) 174,921 11,448 Cosan Corporate Vale S.A. 423,626,000 (232,661,000 ) 190,965,000 39,940,000 — — — — 9.2 ACQUISITION OF SUBSIDIARIES Accounting policy: Business combinations are accounted for using the acquisition method when the control is transferred to the Company. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired and liabilities assumed. Any goodwill that arises is tested annually for impairment. Any gain on a bargain purchase is recognized in profit or loss immediately. Transaction costs are expensed as incurred, except if related to the issue of debt or equity. For each business combination, the Company measures non-controlling interests in the acquisition using one i. fair value; or ii. proportional share of the acquirer's identifiable net assets, which are typically valued at fair market price. The transferred consideration excludes amounts related to the liquidation of preexisting relationships. Typically, these amounts are recognized in profit or loss Contingent consideration depends on an acquired business meeting targets within a fixed period. To calculate obligations at the time of acquisition and at each subsequent reporting date, projections of future performance are required. In addition, estimates are required to value the assets and liabilities acquired in business combinations. Intangible assets, such as brands, are frequently a crucial component of an acquired business because they enable us to derive greater value than would be possible otherwise. Measurement of fair values In measuring fair values, valuation techniques were used considering market prices for similar items, discounted cash flow, among others. Since this is a fair value measurement, the accounting for the acquisition will be revisited if new information obtained within one BIOMETANO VERDE PAULÍNIA S.A. On October 20, 2023, Edge Comercialização acquired a 51% stake in Biometano Verde Paulínia S.A. (“BVP”) for R$247,152, of which R$100,000 via capital contribution, R$135,000 paid in a single installment to the former controlling shareholders and R$12,152 referring to contingent consideration. BVP is a privately held company based in Brazil whose activities will involve the purification and treatment of Biogas and the production, movement and sale of Biomethane. Edge Comercialização carried out the acquisition in line with the objective of expanding the Marketing & Services segment, offering increasingly complete solutions to its customers towards a safe and efficient energy transition. In the evaluation carried out by the Company, the acquisition price was allocated as a biogas supply contract, lending contract and licenses for a fair value of R$384,277. Intangible assets will be amortized until 2045 The fair value of the assets and liabilities acquired is shown below: Consideration transferred 12/31/2023 Capital contribution 100,000 Cash transfer 135,000 Contingent consideration 12,152 Consideration transferred 247,152 Identifiable assets acquired and liabilities assumed Cash, cash equivalents and restricted cash 100,341 Intangible assets 582,238 Trade payables (5 ) Other obligations (1 ) Deferred Income Tax (IR) and social contribution (CS) (197,961 ) Non-controlling interest (237,460 ) Liquid and acquired assets 247,152 Contingent consideration (12,152 ) Returns on financial investments 341 Cash received (100,341 ) Transferred consideration, net of cash 135,000 The consolidated income statement includes net profit in the amount of R$1,104 since the acquisition date, respectively generated by BVP. If the acquired subsidiary had been consolidated since January 1, 2023, the consolidated income statement for the year ended December 31, 2023, would show a net profit of R$2,826 (unaudited). For the purposes of annual procedures, Management evaluated the factors of the business combination and the estimates used. 9 3 Accounting policy: Transactions with non-controlling equity interests that do not result in a loss of control are accounted for as equity transactions – that is, as transactions with owners in their capacity as owners. Below is summarized financial information for each subsidiary that has non-controlling interests that are material to the group. The amounts disclosed for each subsidiary are before intercompany eliminations. Shares issued by the subsidiary Shares held by non-controlling shareholders Non-controlling interest Radar Tellus Brasil Participações S.A. 119,063,044 95,250,435 80.00% Janus Brasil Participações S.A. 286,370,051 229,096,041 80.00% Duguetiapar Empreendimentos e Participações S.A. 3,573,842 2,859,074 80.00% Gamiovapar Empreendimentos e Participações S.A. 12,912,970 10,330,376 80.00% Radar Propriedades Agrícolas S.A. 737,500 368,750 50.00% Nova Agrícola Ponte Alta S.A. 160,693,378 80,346,689 50.00% Terras da Ponte Alta S.A. 16,066,329 8,033,165 50.00% Nova Santa Bárbara Agrícola S.A. 32,336,994 16,168,497 50.00% Nova Amaralina S.A. 30,603,159 15,301,580 50.00% Paineira Propriedades Agrícolas S.A. 132,667,061 66,333,531 50.00% Manacá Propriedades Agrícolas S.A. 128,977,921 64,488,961 50.00% Castanheira Propriedades Agrícolas S.A. 83,850,938 41,925,469 50.00% Radar II Propriedades Agrícolas S.A. 81,440,221 40,720,111 50.00% Rumo Rumo S.A. 1,854,868,949 1,291,629,301 69.58% Moove Cosan Lubes Investments Limited 34,963,764 10,489,129 30.00% Cosan Corporate Cosan Nove 7,663,761,735 2,062,583,640 26.91% Cosan Dez Participações S.A. 3,473,458,687 805,963,829 23.20% The following table summarizes information relating to each of the Company's subsidiaries that has material non-controlling interests, prior to any intra-group elimination. Balance as of January 1, 2023 Profit attributable to non-controlling interests Capital (reduction) increase Gain (loss) with capital increase Other comprehensive income Dividends Business combination Reclassification Other On December 31, 2023 Compass Comgás 27,151 11,419 — — 444 (6,869 ) — — — 32,145 Commit Gás S.A. 2,058,651 185,312 — — — (309,324 ) — (372,030 ) (109 ) 1,562,500 Norgás S.A. — — — — — — — 372,030 — 372,030 Biometano Verde Paulínia S.A — 521 — — — — 237,460 — — 237,981 Compass Gás e Energia 782,583 192,358 — — 132 (183,126 ) — — (1,275 ) 790,672 Rumo Rumo S.A. 10,797,146 503,029 (12,250 ) (9,280 ) 704 (122,165 ) — — (52,595 ) 11,104,589 Moove Cosan Lubes Investments Limited 702,001 82,979 — — (78,742 ) (15,346 ) — — 4,956 695,848 Cosan Corporate Cosan Limited Partners Brasil 9 (2 ) — — — — — — — 7 Cosan Nove 2,634,310 338,315 — 32,732 (14,728 ) (436,566 ) — — 12,956 2,567,019 Cosan Dez Participações S.A. 1,302,661 573,987 1 — 454 (372,772 ) — — 7,710 1,512,041 Sinlog Tecnologia em Logística S.A. 14,911 (1,969 ) 21,959 (12,622 ) — — — — ( 22,279 ) — Radar Janus Brasil Participações S.A. 3,773,279 924,908 — — — (74,830 ) — — 119,844 4,743,201 Tellus Brasil Participações S.A. 2,584,058 562,713 (18,400 ) — — (40,531 ) — — 68,488 3,156,328 Gamiovapar Empreendimentos e Participações S.A. 505,681 19,233 (5,004 ) — — (47,377 ) — — (289 ) 472,244 Duguetiapar Empreendimentos e Participações S.A. 70,857 26,185 — — — (30,319 ) — — (8 ) 66,715 Radar II Propriedades Agrícolas S.A. 878,879 174,346 (1,902 ) — — 37,831 — — — 1,089,154 Radar Propriedades Agrícolas S.A. 212,065 4,331 (7,275 ) — — (4,677 ) — — — 204,444 Nova Agrícola Ponte Alta S.A. 365,807 35,196 — — — 16,010 — — — 417,013 Nova Amaralina S.A. Propriedades Agrícolas 2,041 12,971 — — — 14,881 — — — 29,893 Nova Santa Bárbara Agrícola S.A. 201,389 (3,141 ) — — — (415 ) — — — 197,833 Terras da Ponte Alta S.A. 73,421 14,440 — — — (3,610 ) — — — 84,251 Paineira Propriedades Agrícolas S.A. 157,784 40,115 — — — 1,404 — — — 199,303 Manacá Propriedades Agrícolas S.A. 160,553 40,163 (1,151 ) — — 19 — — — 199,584 Castanheira Propriedades Agrícolas S.A. 210,995 52,944 — — — 27,139 — — — 291,078 27,516,232 3,790,353 (24,022 ) 10,830 (91,736 ) (1,550,643 ) 237,460 — 137,399 30,025,873 Balance as of January 1, 2022 Profit attributable to non-controlling interests Gain (loss) with capital increase Other comprehensive income Dividends Capital increase Acquisition of non-controlling interests Business combination Other On December 31, 2022 Compass Comgás 28,466 14,881 — — (16,926 ) — — — 730 27,151 Commit Gás S.A. — 107,593 — — (64,435 ) — — 2,015,493 — 2,058,651 Compass Gás e Energia 761,432 221,871 (78 ) 3,197 (201,024 ) — — — (2,815 ) 782,583 Sulgás — 6,466 — — (26,701 ) — (888,450 ) 908,883 (198 ) — Rumo Rumo S.A. 10,527,777 357,642 (21,358 ) 2,061 (89,194 ) — — — 20,218 10,797,146 Moove Cosan Lubes Investments Limited 683,143 145,981 — (127,123 ) — — — — — 702,001 Cosan Corporate Cosan Limited Partners Brasil 14 (5 ) — — — — — — — 9 Cosan Nove — 53,353 (1,416,657 ) 10,070 (12,434 ) 4,000,910 — — (932 ) 2,634,310 Cosan Dez Participações S.A. — 14,965 (2,592,096 ) 5,073 (3,540 ) 3,888,341 — — (10,082 ) 1,302,661 Sinlog Tecnologia em Logística S.A. 6,549 (7,677 ) 16,039 — — — — — — 14,911 Payly 2,602 (1,626 ) — — — — — — (976 ) — Radar Janus Brasil Participações S.A. — (10,971 ) — — — — (196,857 ) 3,981,107 — 3,773,279 Tellus Brasil Participações S.A. — 8,531 — — — — (7,508 ) 2,583,035 — 2,584,058 Gamiovapar Empreendimentos e Participações S.A. — 2,900 — — — — 4,975 497,806 — 505,681 Duguetiapar Empreendimentos e Participações S.A. — (788 ) — — — — (4,534 ) 76,179 — 70,857 Radar II Propriedades Agrícolas S.A. — 246,698 — 108 (124,858 ) — — — 756,931 878,879 Radar Propriedades Agrícolas S.A. — 34,002 — — (20,516 ) — — — 198,579 212,065 Nova Agrícola Ponte Alta S.A. — 97,035 — — (50,267 ) — — — 319,039 365,807 Nova Amaralina S.A. Propriedades Agrícolas — 8,000 — — (31,444 ) — — — 25,485 2,041 Nova Santa Bárbara Agrícola S.A. — 53,686 — — (5,041 ) — — — 152,744 201,389 Terras da Ponte Alta S.A. — 39,890 — — (16,778 ) — — — 50,309 73,421 Paineira Propriedades Agrícolas S.A. — 58,604 — — (27,222 ) — — — 126,402 157,784 Manacá Propriedades Agrícolas S.A. — 46,793 — — (23,319 ) — — — 137,079 160,553 Castanheira Propriedades Agrícolas S.A. — 77,819 — — (66,151 ) — — — 199,327 210,995 Violeta Fundo de Investimento Multimercado 2,119,102 69,200 (107,359 ) 11,143 (132,885 ) — — — (1,959,201 ) — 14,129,085 1,644,843 (4,121,509 ) (95,471 ) (912,735 ) 7,889,251 (1,092,374 ) 10,062,503 (213,110 ) 27,516,232 Summary statement of financial position: Cosan Dez Cosan Nove Moove Rumo Radar (Restated) 12/31/2023 12/31/2022 12/31/2023 12/31/2022 12/31/2023 12/31/2022 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Current Assets 1,020,790 2,015 4,903 2,721 91,412 1,777,104 3,846,647 2,474,218 819,887 514,788 Liabilities (127,876 ) (126,916 ) (392 ) (169,079 ) (3,603 ) (1,341,106 ) (1,135,917 ) (852,071 ) (184,004 ) (916,363 ) Current net assets 892,914 (124,901 ) 4,511 (166,358 ) 87,809 435,998 2,710,730 1,622,147 635,883 (401,575 ) Non-current Assets 5,798,291 5,738,715 10,373,285 9,954,431 2,218,429 2,204,878 22,572,211 20,971,764 16,152,441 14,316,130 Liabilities — — — — — (1,208,604 ) (9,611,588 ) (7,402,742 ) (613,705 ) (530,331 ) Non-current net assets 5,798,291 5,738,715 10,373,285 9,954,431 2,218,429 996,274 12,960,623 13,569,022 15,538,736 13,785,799 Shareholders’ equity 6,691,205 5,613,814 10,377,796 9,788,073 2,306,238 1,432,272 15,671,353 15,191,169 16,174,619 13,384,224 Summary statements of profit or loss and other comprehensive income: Cosan Dez Cosan Nove Moove 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Net revenue — — — — — — — 3,842,981 2,608,680 Income before taxes 1,396,633 63,578 — 1,005,640 194,522 — 207,982 485,729 310,500 Income tax and social contribution (2,301 ) — — (5,892 ) — — — 11,665 (15,742 ) Income for the year 1,394,332 63,578 — 999,748 194,522 — 207,982 497,394 294,758 Other comprehensive income (loss) 1,957 — — (54,731 ) — — (262,473 ) — — Total comprehensive results 1,396,289 63,578 — 945,017 194,522 — (54,491 ) 497,394 294,758 Comprehensive income attributable to non-controlling shareholders 454 14,965 — (14,728 ) 52,353 — (78,742 ) 149,218 88,427 Dividends paid 372,772 — — 571,261 — — — 150,000 — Rumo Radar(Restated) 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Net revenue 1,013,446 984,597 772,714 743,411 834,616 31,502 Income before taxes 769,233 633,164 198,239 2,820,202 1,556,155 49,218 Income tax and social contribution (49,569 ) (118,224 ) (47,701 ) (147,636 ) (74,915 ) (4,215 ) Income for the year 719,664 514,940 150,538 2,672,566 1,481,240 45,003 Other comprehensive income 1,011 2,961 — — — — Total comprehensive results 720,675 517,901 150,538 2,672,566 1,481,240 45,003 Comprehensive income attributable to non-controlling shareholders 704 360,776 104,850 — — — Dividends paid 122,231 35,733 — 530,576 948,967 15,600 Summary Cash Flow Statement: Cosan Dez Cosan Nove Moove 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Cash (generated (used in) in operating activities (176 ) 3 — 14,941 2 — (359 ) 292,204 95,461 Cash (generated (used in) in investing activities 757,196 — — 555,408 (19,217 ) — (5,683 ) (41,004 ) 77,742 Cash generated (used in) in financing activities (372,772 ) 2,011 — (571,261 ) 21,936 — 7,976 (197,994 ) (13,766 ) Reduction of cash and cash equivalents 384,248 2,014 — (912 ) 2,721 — 1,934 53,206 159,437 Cash and cash equivalents at the beginning of the year 2,014 — — 2,721 — — — 761,698 492,619 Effect of FX variation on the cash balance and cash equivalents — — — — — — (76 ) — 109,642 Cash and cash equivalents at the end of the year 386,262 2,014 — 1,809 2,721 — 1,858 814,904 761,698 Rumo Radar(Restated) 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Cash (generated (used in) in operating activities 674,137 94,522 (15,679 ) 626,057 791,779 21,690 Cash (generated (used in) in investing activities (175,273 ) 2,518,699 (1,469,750 ) (30,681 ) 175,611 1,429 Cash generated (used in) in financing activities 445,843 (1,235,688 ) 714,115 (581,012 ) (949,277 ) (15,650 ) Reduction of cash and cash equivalents 944,707 1,377,533 (771,314 ) 14,364 18,113 7,469 Cash and cash equivalents at the beginning of the year 2,169,335 791,802 1,568,667 25,582 7,469 — Effect of FX variation on the cash balance and cash equivalents — — (5,551 ) — — — Cash and cash equivalents at the end of the year 3,114,042 2,169,335 791,802 39,946 25,582 7,469 9.4 On November 30, 2023, through the subsidiary Cosan Oito, the Company obtained sufficient evidence to conclude that it had ability to exert significant influence on Vale’s policies and operations as a result of the member appointed by Cosan to the board of directors of Vale being able to participate in policy-making processes, including decisions on dividends and other distributions. Accordingly, from this date onwards, Cosan began to consider Vale as a related company over which it exercises significant influence, accounting for the investment using the equity method as required by IAS 28 1.1 Vale is a publicly traded corporation headquartered in the city of Rio de Janeiro, Brazil. Together with its subsidiaries, it is one The Company’s equity interest in Vale is detailed in the following table: Vale S.A. Shares issued by the investee 4,539,007,580 Treasury shares by the investee 239,153,280 Shares held by Cosan 210,866,700 Cosan ownership interest 4.90 Cosan ownership interest (total shares) 4.65 Market price at December 31, 2023 (in R$) 73.89 Fair value on the quoted market 15,580,940 Dividends received (i) 1,305,410 (i) Dividends and interest on equity received before obtaining significant influence. Summarized financial position: The summarized financial information presented below reflects the adjustments of fair value made by the Company at the time to acquisition of significant influence. Fair value at December 31, 2023 Current assets 71,488,000 Non-current assets held for sale 19,041,000 Non-current assets 559,608,737 Current liabilities 69,424,316 Liabilities related to assets held for sale 2,714,000 Non-current liabilities 234,756,474 Revenue 208,066,000 Other comprehensive income (2,467,000 ) Total comprehensive income 38,087,000 Equity 326,980,947 Cosan’s share in equity 4.90 % Equity interest of Cosan’s Investment 16,022,066 Equity method of one (i) Profit for the period of one 2,189,734 Cosan's share in equity 4.90 % Cosan's share of one 107,297 Amortization of fair value adjustments (11,222 ) Equity in earnings 96,075 (i) Equity in earnings related to the one

INVESTMENT IN JOINT VENTURE

INVESTMENT IN JOINT VENTURE	12 Months Ended
	Dec. 31, 2023
INVESTMENT IN JOINT VENTURE
INVESTMENT IN JOINT VENTURE	10. INVESTMENT IN JOINT VENTURE S Accounting policy: A joint venture is an agreement whereby the parties that have joint control of the agreement have rights to the net assets of the agreement. The Company, through its subsidiary Cosan Nove 36 The investment in joint venture is considered as non-current assets and are shown at cost less any impairment losses. When an investment in a joint venture is classified as held for sale, it is accounted for in accordance with IFRS 5 Changes to the investments in joint ventures were as follows: Raízen S.A. Terminal Alvorada S.A Total Shares issued by the investee 10,352,509,484 100,197,076 Shares held by Cosan 4,557,597,117 50,098,538 Cosan ownership interest 5.02 % 50.00 % Cosan's indirect shareholding 25.90 % — Total (i) 30.92 % 50.00% Balance as of January 1, 2022 10,936,663 — 10,936,663 Interest in earnings of joint ventures (92,179 ) — (92,179 ) Asset and liability valuation adjustment 1,053,226 — 1,053,226 Dividends (676,354 ) — (676,354 ) Balance as of January 1, 2023 11,221,356 — 11,221,356 Interest in earnings of joint ventures (ii) 1,694,679 1,266 1,695,945 Asset and liability valuation adjustment (7,428 ) — (7,428 ) Capital increase (iv) — 47,300 47,300 Dividends (iii) (1,214,731 ) — (1,214,731 ) Balance as of December 31, 2023 11,693,876 48,566 11,742,442 Raízen S.A (i) The Company's total interest in Raízen S.A. is made up of 5.02% direct participation and 39.15% indirect participation through Cosan Nove Nove Nove (ii) Raízen measured and recognized on September 30, 2023, PIS and COFINS credits in the consolidated amount of R$3,765,456 relating to Complementary Law 192 22 194 22 (iii) Amount proposed and allocated in the year. In year ended as of December 31, 2023, dividends constituted in the period were paid in the amount of R$906,534. The joint venture’s statement of financial position and income statement are disclosed in the explanatory note 4 Terminal Alvorada S.A. (iv) On July 7, 2023, the subsidiary Rumo S.A contributed R$47,300 to form the joint venture Terminal Alvorada S.A with CHS Agronegócio Indústria e Comércio Ltda “CHS”, whose objective is to transform the CHS road transshipment warehouse in Alvorada (TO) in a road-rail transshipment terminal.

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES	12 Months Ended
	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES
PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES	11 ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES Accounting policy: Reduction to recoverable amount The recoverable amount is determined through value in use calculations, 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 past performance. Discounted cash flows were prepared over a ten the use of periods greater than five years in the preparation of discounted cash flows is appropriate for the purpose of calculating the recoverable amount, because it reflects the estimated time of use of the asset and of the business groups The Company reviews impairment indicators for intangible assets with defined useful lives and fixed assets on an annual basis. In addition, goodwill and intangible assets with an indefinite useful life are subjected to an impairment test. An impairment occurs when the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, which is the greater of its fair value less costs to sell and its value in use. The assumptions used in discounted cash flow projections - estimates of future business performance, cash generation, long-term growth, and discount rates - are utilized in our assessment of impairment of assets as of the date of the financial position. No plausible change to a central premise would be harmful. The primary assumptions used to determine the recoverable value of the various cash-generating units to which goodwill is allocated are described in the following section. 11.1 Accounting policy: Identification and evaluation Cost, less accumulated depreciation and any accumulated impairment losses is used to value fixed assets. Subsequent expenditures are only capitalized when it is probable that the associated future economic benefits will accrue to the company. Ongoing repairs and maintenance expenses are recorded as they are incurred. Depreciated from the date of availability for use or, for constructed assets, from the date of completion and readiness for use. Unless it is capitalized as part of the cost of another asset, depreciation is calculated on the book value of fixed assets less estimated residual values using the straight-line method over its estimated useful life and recognized in profit or loss. Land is not depreciated. Methods of depreciation, such as useful lives and residual values, are reviewed at the end of each fiscal year or when there is a significant change without an expected consumption pattern, such as a relevant incident or technical obsolescence. If applicable, any adjustments are recorded as changes to accounting estimates. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Buildings and improvements 4% - 5% Machinery, equipment and installations 8% - 11% Furniture and fixtures 10% - 15% Wagons 2.9% - 6% Locomotives 3.3% - 8% Permanent ways 3% - 4% IT equipment 20% Other 10% - 20% a) Reconciliation of carrying amount: Land, buildings and improvements Machines, equipment and installations Wagons and locomotives (i) Permanent railways Construction in progress Other assets Total Cost Balance as of January 1, 2022 2,001,165 1,974,614 7,738,889 8,755,001 3,244,653 441,742 24,156,064 Business combination 310,730 227,257 — — 133,474 163,427 834,888 Additions 5,442 12,208 772 11,120 3,387,758 (2,253 ) 3,415,047 Write-offs (3,368 ) (15,368 ) (61,536 ) (52 ) (9,024 ) (52,056 ) (141,404 ) Transfers (ii) 182,504 141,379 316,211 1,650,431 (2,419,014 ) 32,921 (95,568 ) Exchange differences 35,544 131,160 — — 684 142,215 309,603 Write-off by disposal of investment (396,614 ) (528,452 ) — — (23,444 ) (5,043 ) (953,553 ) Balance as of December 31, 2022 2,135,403 1,942,798 7,994,336 10,416,500 4,315,087 720,953 27,525,077 Additions 11,356 18,671 898 710 4,577,377 15,497 4,624,509 Write-offs (199,080 ) (34,872 ) (118,414 ) (116,957 ) (2,157 ) (16,961 ) (488,441 ) Transfers (ii) 281,621 196,158 821,701 2,552,077 (3,710,146 ) 33,451 174,862 Exchange differences (11,626 ) (23,492 ) — — 1,944 (13,668 ) (46,842 ) Assets held for sale (89 ) — — — (396,150 ) (535 ) (396,774 ) Balance as of December 31, 2023 2,217,585 2,099,263 8,698,521 12,852,330 4,785,955 738,737 31,392,391 Depreciation Balance as of January 1, 2022 (618,618 ) (882,542 ) (2,842,050 ) (3,115,641 ) (13,379 ) (35,281 ) (7,507,511 ) Additions (73,712 ) (187,599 ) (566,999 ) (670,921 ) — (66,064 ) (1,565,295 ) Transfers (ii) — 8,170 51,591 8 — 53,031 112,800 Write-offs (16,135 ) 26,732 139 23,931 — (514 ) 34,153 Exchange differences (22,244 ) (120,943 ) — — — (127,215 ) (270,402 ) Write-off by disposal of investment 208,661 406,945 — — — 4,008 619,614 Balance as of December 31, 2022 (522,048 ) (749,237 ) (3,357,319 ) (3,762,623 ) (13,379 ) (172,035 ) (8,576,641 ) Additions (76,599 ) (183,965 ) (613,033 ) (806,398 ) — (74,695 ) (1,754,690 ) Transfers (ii) (49,649 ) 5,476 (6,838 ) (31,199 ) — (45 ) (82,255 ) Write-offs 17,769 14,870 110,237 89,725 — 15,192 247,793 Exchange differences 3,536 4,684 — — — 3,775 11,995 Assets held for sale 40 937 — — — 404 1,381 Balance as of December 31, 2023 (626,951 ) (907,235 ) (3,866,953 ) (4,510,495 ) (13,379 ) (227,404 ) (10,152,417 ) Balance as of December 31, 2022 1,613,355 1,193,561 4,637,017 6,653,877 4,301,708 548,918 18,948,436 Balance as of December 31, 2023 1,590,634 1,192,028 4,831,568 8,341,835 4,772,576 511,333 21,239,974 (i) As of December 31, 2023, assets, mainly wagons and locomotives in the amount of R$1,390,404 (R$745,203 as of December 31, 2022), were pledged to guarantee bank loans. (ii) Transfers of property, plant and equipment resulting from capitalization and other reclassifications of those assets. b) Capitalization of borrowing costs In the year ended December 31, 2023, loan costs capitalized in the subsidiary Rumo were R$41,304 (R$86,614 as of December 31, 2022), using an average rate of 12.30% p.a. (13.25% p.a. as of 31 December 2022), while in the subsidiary Compass the capitalized costs were R$98,214 at a weighted average rate of 8.87% p.a. (R$62,365 and 6.27% p.a. in the year ended December 31, 2022). 11 2 Accounting policy: a) Goodwill Goodwill is initially recognized in accordance with the accounting policy for business combinations (see Note 9.2 b) Other intangible assets Other acquired intangible assets with a short useful life are measured at cost, less accumulated amortization and any accumulated impairment losses. c) Costs incurred in developing gas systems for new customers (including pipelines, valves, and other equipment) are considered intangible assets and amortized over the contract's term. The costs associated with the customer portfolio and right-of-use and operation contracts are considered as intangible assets and amortized over the contract's term. d) Concession rights Some subsidiaries of the Cosan group have public concession contracts for the gas distribution service in which the Granting Authority controls which services will be provided and the price, in addition to holding significant participation in the infrastructure at the end of the concession. These concession contracts represent the right to charge users for gas supply during the contract term. Thus, the subsidiaries recognize this right as an intangible. The assets acquired or constructed underlying the concession necessary for the distribution of gas, are amortized to correspond to the period in which the future economic benefits of the asset are expected to be reverted to the subsidiaries, or the final term of the concession, whatever happens first. This period reflects the economic life of each of the underlying assets that make up the concession. This economic service life is also used by regulatory bodies to determine the basis of measurement of the tariff for the provision of the services object of the concession. The amortization is recognized by the linear method and reflects the expected standard for the use of future economic benefits, which corresponds to the useful life of the assets that make up the infrastructure according to the provisions of the regulatory body. The amortization of assets is discontinued when the respective asset is used or downloaded in full and is no longer included in the basis of calculation of the tariff for the provision of concession services, whichever occurs first. e) Rumo’s concession rights Rumo's concession rights resulting from the business combination with Rumo Malha Norte were fully allocated to the Rumo Malha Norte concession and amortized in a straight-line basis. f) Port authorization and license The subsidiary TUP possesses a license that authorizes the installation of a private port terminal, with no expiration date as long as the property is used for this purpose. Given this entity's core activity, the Company allocated a significant portion of the purchase price to this authorization, which is classified as an intangible asset with an indefinite useful life. As mentioned in note 8 g) Contract of supply The indirect subsidiary Biometano Verde Paulínia has a signed contract for the purchase and sale of biogas produced in the landfill of Paulínia, where the purification plant is located. The term of the contract is 20 years and was calculated from the start date of the operation. h) Subsequent expenses Subsequent expenses are capitalized only if they increase the future economic benefits embodied in the particular asset to which they pertain. All other expenses are recorded in profit or loss as incurred. i) Amortization Except for goodwill and intangible assets with indefinite useful life, intangible assets are amortized using a straight-line method over their estimated useful lives, beginning on the date they are acquired or made available for use. At each reporting date, the depreciation methods, useful lives, and residual values are evaluated and adjusted as necessary. Goodwill Concession right Licenses Brands and patents Customer relationships Other Supply Agreement Total Cost Balance as of January 1, 2022 1,132,817 19,616,524 379,182 66,640 1,604,067 509,053 — 23,308,283 Additions 10,031 — 2,605 — 113,497 16,622 — 142,755 Business combination 402,055 2,508,558 436,594 98,382 1,062,832 388 — 4,508,809 Write-offs — (57,723 ) — — (19 ) 579 — (57,163 ) Transfers (i) — 837,788 (1,911 ) — (6 ) 61,295 — 897,166 Exchange differences (21,909 ) — 771 (1,099 ) 47,613 (2,110 ) — 23,266 Write-off by disposal of investment (62,922 ) (5,403 ) (317,148 ) — — (26,169 ) — (411,642 ) Balance as of December 31, 2022 1,460,072 22,899,744 500,093 163,923 2,827,984 559,658 — 28,411,474 Additions 4,731 — — — 121,806 67,600 — 194,137 Write-offs — (62,272 ) — — (64 ) (2,075 ) — (64,411 ) Transfers (i) — 1,460,012 183,996 — (219,318 ) 14,067 — 1,438,757 Exchange differences (42,012 ) — (4,451 ) (8,443 ) (97,642 ) 5,315 — (147,233 ) Assets held for sale (30,817 ) — (436,594 ) — (1,819 ) (17,060 ) — (486,290 ) Business Combination — — — — — 7,875 574,363 582,238 Balance as of December 31, 2023 1,391,974 24,297,484 243,044 155,480 2,630,947 635,380 574,363 29,928,672 Amortization Balance as of January 1, 2022 — (3,910,259 ) (167,287 ) (9,201 ) (1,028,608 ) (411,430 ) — (5,526,785 ) Additions — (773,765 ) (8,879 ) — (164,843 ) (35,667 ) — (983,154 ) Write-offs — 25,658 — — 1 (155 ) — 25,504 Transfers (i) — — — — — (60 ) — (60 ) Exchange differences — — (771 ) — 22,956 (2,838 ) — 19,347 Write-off by disposal of investment — 5,403 157,743 — — 12,470 — 175,616 Balance as of December 31, 2022 — (4,652,963 ) (19,194 ) (9,201 ) (1,170,494 ) (437,680 ) — (6,289,532 ) Additions — (861,103 ) (6,969 ) — (196,995 ) (28,436 ) — (1,093,503 ) Write-offs — 37,148 — — 2 71 — 37,221 Transfers (i) — — (37,209 ) — 75,265 19,873 — 57,929 Exchange differences — — 156 — 2,453 1,526 — 4,135 Assets held for sale — — — — 1,213 4,152 — 5,365 Balance as of December 31, 2023 — (5,476,918 ) (63,216 ) (9,201 ) (1,288,556 ) (440,494 ) — (7,278,385 ) Balance as of December 31, 2022 1,460,072 18,246,781 480,899 154,722 1,657,490 121,978 — 22,121,942 Balance as of December 31, 2023 1,391,974 18,820,566 179,828 146,279 1,342,391 194,886 574,363 22,650,287 (i) The number of transfers also includes a portion of R$ 103,084 of intangible assets that was reclassified to financial assets (R$35,057, year ended December 31, 2022). a) Amortization methods and useful lives: Intangible assets (except goodwill) Annual amortization rate 12/31/2023 12/31/2022 Concession rights: Compass (i) From 3.54% to 4.58% 12,307,964 11,614,163 Rumo (ii) 1.59% 6,512,602 6,632,618 18,820,566 18,246,781 Licenses and authorizations Port operation license 3.70% 47,610 44,305 Moove 5.00% 132,218 139,905 Licenses and authorizations (iii) Indefinity — 436,594 179,828 620,804 Brands and patents: Comma Indefinity 47,015 47,929 Petrochoice (iii) Indefinity 96,826 104,354 Tirreno (iii) Indefinity 2,438 2,439 146,279 154,722 Customers relationship Compass 20.00% 280,111 285,423 Moove (iii) 5% to 30% 1,062,280 1,227,588 Other — 4,574 1,342,391 1,517,585 Contract of supply Compass 5.00% 574,363 — 574,363 — Other Software license 20.00% 90,162 65,108 Other 20.00% 104,724 56,870 194,886 121,978 Total 21,258,314 20,661,870 (i) Intangible asset of the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprising: ( i ) the concession rights recognized in the business combination and (ii) the assets of the concession. (ii) Refers to Rumo's railway concession agreement. The amount will be amortized until the end of the concession in 2079 (iii) Authorization for: ( i ) installation of port terminal activities; operation of the port facility by the subsidiary TUP Porto São Luís, (ii) lubrication and contamination control solutions, (iii) production and sale of lubricating oils, additives and fluids b) Goodwill and intangibles with an indefinite useful life Below we show the carrying amount of goodwill and intangible assets with indefinite useful lives allocated to each of the cash generating units: 12/31/2023 12/31/2022 Goodwill Brands and patents Licenses and authorizations Goodwill Brands and patents Licenses and authorizations UGC Moove 1,254,253 146,279 — 1,296,266 154,722 — UGC Compass 100,192 — — 100,192 — — UGC Rumo 37,529 — — 37,529 — — UGC Cosan corporate — — — 26,085 — 436,594 1,391,974 146,279 — 1,460,072 154,722 436,594 In general, future cash flow projections for the Company assume growth rates of 3.5% (2.7% in 2022 which are neither higher nor greater than the long-term average growth rates for the sector and country in particular . To determine the present value of cash flows, a pre-tax discount rate is utilized. Before taxes and in nominal terms, discount rates ranged between 11.80% and 12.40% (between 10.10% and 24.80% in 2022 The main assumptions for the first part of the financial model consider inflation and GDP by region where the CGU is located, plus the Cosan Group's strategies and market opportunities. For the remaining years of the model, the main assumptions relate to inflation and market expansion. The discount rate used is the weighted average cost of capital, or “WACC”, for which the main assumptions are risk-free rate (return rate of an investment without risk of loss), market risk premium (excess return earned by an investment in the stock market at a risk-free rate) and inflation. Most assumptions are obtained from external sources of information. Future cash flows were constructed considering the following factors: ( i ) EBITDA for the cash-generating unit, adjusted for other relevant operating cash items and recurring capital expenditures; (ii) the Cosan Group discount rate (WACC) before taxes; and (iii) a growth rate calculated using the inflation index by region. The annual impairment test utilized the following assumptions: Premises % Yearly Risk-free rate (T-Note 10 3.51% Inflation (BR) 3.76% Inflation (US) 2.00% Inflation (UK) 2.00% Country risk premium (BR) 4.40% Country risk premium (UK) 0.88% Country risk premium (ARG) 17.55% Market risk premium 4.60% Tax rate (BR) 34.00% Tax rate (UK) 19.00% Tax rate (ARG) 30.00% Determining the recoverability of assets depends on certain key assumptions that are influenced by the market, technological, and economic conditions prevailing at the time this recovery is tested; therefore, it is not possible to predict whether there will be future losses due to a reduction in recoverability and, if so, whether they would be material. During the year ended December 31, 2023, the Company did not identify any additional indicators of impairment, so no impairment test was required for tangible and intangible assets with defined useful lives. Consequently, no impairment expense was recorded for goodwill and assets with indefinite and definite useful lives as of December 31, 2023 and 2022 11.3 Accounting policy Contract assets are measured based on their acquisition cost, which includes capitalized borrowing costs. The depreciable amounts in the concession contract are transferred to intangible assets when the assets are put into operation. The indirect affiliate Comgás reassesses the useful life, and whenever this assessment reveals that the amortization period will exceed the term of the concession agreement, a portion of the asset is converted into a financial asset because it represents a receivable from the granting authority. This classification follows IFRIC 12 Compass Moove Total Balance as of January 1, 2022 684,970 21,012 705,982 Additions 1,217,818 10,823 1,228,641 Write-offs — (25,156 ) (25,156 ) Business combination 87,735 — 87,735 Transfers (i) (880,188 ) 1,701 (878,487 ) Balance as of December 31, 2022 1,110,335 8,380 1,118,715 Additions 1,494,142 33,952 1,528,094 Write-offs — (31,648 ) (31,648 ) Transfers (i) (1,563,056 ) — (1,563,056 ) Balance as of December 31, 2023 1,041,421 10,684 1,052,105 (i) Included in the amount of transfers is a portion of the intangible asset that was reclassified as a financial asset . During the year ended December 31, 2023, through its subsidiaries, R$126,522 were added to internally generated intangible assets (R$ 109,265 in the year ended December 31, 2022), through the capitalization of labor. a) Investment commitments (unaudited) The indirect subsidiary Comgás assumed commitments in its concession contract for investments (expansion, improvements, and maintenance) to be carried out during the estimated concession period until 2049 Considering that the concession contract provides for incentive regulation, defining an efficient business plan at each five-year Comgás will propose a binding regulatory plan for each tariff revision, taking into account the reality at the time and the rate of return on capital defined by the regulator. The other distributors operating in another s tate do not have investment commitments to be made during the concession period . b) Capitalization of borrowing costs During the year ended December 31, 2023, the indirect subsidiary Comgás capitalized R$82,441 at a weighted average rate of 12.70% p.a. (R$70,884 at 12.06% p.a. in the year ended December 31, 2022). During the year ended December 31, 2023, the indirect subsidiary Sulgás capitalized R$973 at a weighted average rate of 5.81% p.a. (R$217 at 4.10% p.a. in the year ended December 31, 2022). 11.4 OF- USE ASSETS Accounting policy: The right-of-use asset is initially measured at cost, which includes the initial measurement value of the lease liability, adjusted for any lease payments made up to the commencement date, any initial direct costs incurred by the lessee, and an estimate of the costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site where it is located, or restoring the underlying asset to the condition required by the terms and conditions of the lease, less any lease incentives received. The right-of-use asset is then depreciated on a straight-line basis from the date of commencement until the end of the lease term, unless the lease transfers ownership of the underlying asset to the lessee at the end of the lease term, or if the cost of the lease right-of-use asset reflects the likelihood that the lessee will exercise the purchase option. In this instance, the right-of-use asset will be depreciated over the useful life of the underlying asset, which is determined in the same manner as property, plant, and equipment. In addition, the right-of-use asset is periodically adjusted for certain remeasurements of the lease liability and impairment losses, if any. The subsidiary Rumo evaluated its railway concessions within the scope of interpretation IFRIC 12 Concession Contracts and, since it did not meet the terms of this interpretation, recognizes its concession contracts as a right-of-use asset. Consolidated Land, buildings and improvements Machine, equipment, and installations Wagons and locomotives Software Vehicles Floating storage and regasification Railway and port infrastructure Total Cost Balance as of January 1, 2022 254,883 142,449 938,610 87,028 29,099 — 7,800,313 9,252,382 Business combination 116,919 2,693 — — 43 — — 119,655 Additions (i) 91,799 73,317 1,006 — 4,561 — 111,457 282,140 Contractual readjustments 9,008 52,972 3,480 (1,079 ) 1,540 — 155,734 221,655 Write-offs (24,005 ) (724 ) — — (218 ) — (106,363 ) (131,310 ) Exchange differences 5,114 (2,237 ) — — (282 ) — — 2,595 Balance as of December 31, 2022 453,718 268,470 943,096 85,949 34,743 — 7,961,141 9,747,117 Additions (i) 81,911 233,155 — — 25,541 1,533,969 45,271 1,919,847 Contractual readjustments 17,917 3,426 332 — — — 96,257 117,932 Write-offs (25,110 ) (7,084 ) — — — — (6,384 ) (38,578 ) Transfers — 34,742 — — — — — 34,742 Exchange differences (11,347 ) (11,589 ) — — (120 ) — — (23,056 ) Balance as of December 31, 2023 517,089 521,120 943,428 85,949 60,164 1,533,969 8,096,285 11,758,004 Amortization — — — — — — — — Balance as of January 1, 2022 (67,919 ) (29,258 ) (399,218 ) (16,959 ) (15,125 ) — (776,636 ) (1,305,115 ) Additions (65,254 ) (81,349 ) (34,990 ) (4,015 ) (7,713 ) — (267,094 ) (460,415 ) Write-offs 6,099 710 — — 943 — 20,535 28,287 Exchange differences 1,577 1,246 — — 172 — — 2,995 Balance as of December 31, 2022 (125,497 ) (108,651 ) (434,208 ) (20,974 ) (21,723 ) — (1,023,195 ) (1,734,248 ) Additions (74,850 ) (47,435 ) (34,347 ) (4,380 ) (13,128 ) (38,349 ) (320,280 ) (532,769 ) Write-offs 10,166 1,151 — — — — — 11,317 Exchange differences 2,913 8,187 — — 114 — — 11,214 Balance as of December 31, 2023 (187,268 ) (146,748 ) (468,555 ) (25,354 ) (34,737 ) (38,349 ) (1,343,475 ) (2,244,486 ) Balance as of December 31, 2022 328,221 159,819 508,888 64,975 13,020 — 6,937,946 8,012,869 Balance as of December 31, 2023 329,821 374,372 474,873 60,595 25,427 1,495,620 6,752,810 9,513,518 (i) The addition of the year is mainly composed of the contract related to the charter of the floating storage and regasification unit (“FSRU”) according to note 2 11 5 . INVESTMENT PROPERTIES Accounting policy: Investment properties are initially value at cost, including transaction costs. Upon initial recognition, investment properties are measured at fair value, which reflects market conditions at the date of the financial position, with changes recorded in the income statement. Revenue from the sale of agricultural properties is not recognized in income until I the sale is complete, (ii) the Company determines that payment by the buyer is probable, (iii) the revenue can be reliably measured, and (iv) the Company has transferred all risks associated with the property to the buyer and no longer has any involvement with the property. The gains from the sale of agricultural properties are reported as net income on the income statement, while the costs are reported as cost of properties sold. The fair value of agricultural properties was determined using the direct comparative method of market data applied to transactions involving comparable properties (type, location, and quality of property) and, to a lesser extent, using sales quotes for potential transactions involving comparable assets (level 3 The portfolio is evaluated annually by external specialists and periodically by internal professionals who are technically qualified to conduct this type of evaluation. Investment properties Balance as of January 1, 2022 3,886,696 Change in the fair value of investment properties 1,311,691 Business combination 9,209,626 Additions 17,477 Transfers (i) (322,430 ) Balance as of December 31, 2022 14,103,060 Change in the fair value of investment properties 2,259,924 Additions 58,506 Transfers (i) (444,782 ) Write off (582 ) Balance as of December 31, 2023 15,976,126 (i) Transfers to the group of properties maintained for sale as explanatory note 8 Grão de Ouro e Dourados (Tellus Brasil Participações S.A.); Fazenda Santa Rita Cana ( Duguetiapar Empreendimentos e Participações S.A.); Gleba Macaé (Radar II Propriedades Agrícolas S.A.).

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2023
COMMITMENTS
COMMITMENTS	12 COMMITMENTS Considering the current gas supply contracts, the subsidiaries have financial commitment that totaled an estimated present value of R$44,057,687, the amount of which includes the minimum volume established in the contract, both in commodities and in transportation, with a term until December 2034. The sub-concession agreements for which Rumo, through its subsidiaries, generally include commitments to execute investments with certain characteristics during the term of the agreement. We can highlight: (i) The amendment to renew the (ii) The one three

CONCESSIONS PAYABLE

CONCESSIONS PAYABLE	12 Months Ended
	Dec. 31, 2023
CONCESSIONS PAYABLE
CONCESSIONS PAYABLE	13. CONCESSIONS PAYABLE Accounting policy: This account contains the balance of lease payments at issue in disputes with the granting authority. Upon transfer from the "lease" account, the initial registration is completed at the value of the installment at maturity. These values are then adjusted using the SELIC rate. In this account, balances are maintained in installments with the Granting Authority. The initial registration is for the balance owed following the resolution of the dispute. These values are then adjusted using the SELIC rate. Balances payable for granted concession rights ("Concessions and Grants"), initially recorded as a counterpart to intangible assets, are also recorded in this account (Note 11.2). The following measurement is performed at the effective rate. 12/31/2023 12/31/2022 Disputed lease and concession: Rumo Malha Oeste S.A. 2,206,945 1,957,149 2,206,945 1,957,149 Lease installment payments: Rumo Malha Paulista S.A. 1,067,256 1,138,076 1,067,256 1,138,076 Concessions and grants: Rumo Malha Sul S.A. 76,191 81,112 Rumo Malha Paulista S.A. 190,282 156,497 Rumo Malha Central S.A. 24,699 18,576 291,172 256,185 Total 3,565,373 3,351,410 Current 250,971 256,759 Non-current 3,314,402 3,094,651 3,565,373 3,351,410 a) Disputed lease and concession: On July 21, 2020, Rumo National Land Transport Agency (Agência Nacional de Transportes Terrestres – “ ” participate in third-party rebidding Agreement entered into Federal Government in accordance with 13,448 9,957 An amendment to the concession agreement was signed, and as a result, the economic and financial rebalancing action filed by Rumo Malha Oeste against the Union, which had a decision of origin from the lower court and was awaiting a ruling from the Federal Regional Court, was suspended by joint decision of the parties. The total amount of judicial deposits related to the cases is R$26,064 (R$24,125 as of December 31, 2022). b) Leases and grants within the scope of IFRS 16 12/31/2023 12/31/2022 Leases: Rumo Malha Sul S.A. 452,701 542,996 Rumo Malha Paulista S.A. 422,173 539,900 Rumo Malha Oeste S.A. 131,038 185,324 Portofer Transporte Ferroviário Ltda. — 11,658 1,005,912 1,279,878 Grants: Rumo Malha Paulista S.A. (renewal) 919,011 732,727 Rumo Malha Central S.A. 940,456 792,374 1,859,467 1,525,101 Total 2,865,379 2,804,979 Current 358,464 350,719 Non-current 2,506,915 2,454,260 2,865,379 2,804,979

OTHER TAXES PAYABLE

OTHER TAXES PAYABLE	12 Months Ended
	Dec. 31, 2023
OTHER TAXES PAYABLE
OTHER TAXES PAYABLE	14. OTHER TAX ES PAYABLES Accounting policy: The Company incurs various taxes and contributions, including municipal, state, and federal taxes, taxes on bank deposits and withdrawals, turnover taxes, regulatory fees, and income tax, among others. Additionally, it is subject to other taxes that the Company is obliged to collect as withholding taxes from third parties and which generally do not represent an expense. 12/31/2023 12/31/2022 Tax debts installments 217,348 208,760 ICMS 190,474 271,688 COFINS 177,720 246,501 PIS 27,073 43,524 Social Security charges 87,214 42,186 IRRF 14,133 14,553 Other 122,998 86,517 836,960 913,729 Current 673,718 760,041 Non-current 163,242 153,688 Total 836,960 913,729 The amounts due in non-current liabilities have the following maturity schedule: 12/31/2023 12/31/2022 From 13 24 881 2,255 From 25 36 572 656 From 37 48 572 656 From 49 60 572 656 Over 60 160,645 149,465 163,242 153,688

INCOME TAX AND SOCIAL CONTRIBUT

INCOME TAX AND SOCIAL CONTRIBUTION	12 Months Ended
	Dec. 31, 2023
INCOME TAX AND SOCIAL CONTRIBUTION
INCOME TAX AND SOCIAL CONTRIBUTION	15 TAX AND SOCIAL CONTRIBUTION Accounting policy The total rate of income tax and social contribution is 34%. Current tax and deferred tax are recognized in profit or loss, with the exception of certain transactions which are directly recognized in shareholder’s equity or other comprehensive income. a) Current tax It is the expected tax payable or receivable on taxable profit or loss for the year, using tax rates enacted or substantively enacted as of the date of the financial position, as well as any adjustments to tax payable in respect of prior years. b) Deferred tax Deferred tax is recognized as temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation and tax loss. The measurement of deferred tax reflects how the Company expects, at the end of the reporting period, to realize or settle the carrying value of its assets and liabilities. Deferred tax is measured at the rates anticipated to be applied to temporary differences upon their reversal, using rates enacted or substantively enacted as of the date of the financial position. If there is a legally enforceable right to offset current tax assets and liabilities, and if they relate to taxes imposed by the same tax authority on the same taxable entity, deferred tax assets and liabilities are offset. c) Tax exposure In calculating the amount of current and deferred tax, the Company considers the impact of uncertain tax positions and the possibility of additional taxes and interest being owed. This evaluation is based on estimates and hypotheses and may involve a series of future event judgments. New information may become available, causing the Company to change its opinion regarding the sufficiency of existing tax liabilities; such changes in tax obligations will have an impact on tax expenses in the period in which the determination is made. d) Recoverability of deferred income tax and social contribution When evaluating the recoverability of deferred taxes, Management takes future taxable income projections and changes in temporary differences into account. The recoverability of the deferred tax asset in the parent company depends on taxable income projections. When it is unlikely that a portion or all the tax liability will be realized, the tax asset is reversed. No deadline exists for the utilization of tax losses and negative bases, but the utilization of these accumulated losses from prior years is limited to 30% of annual taxable income. The Company and its subsidiaries adhere to both the letter and spirit of the tax laws and regulations of the countries in which they conduct business, being committed to good tax practices. They are also committed to the practice of transfer pricing that respects the principles of full competition and the rules defined by the tax legislation of the jurisdictions in which they operate, with transparency of operations, business ethics, and no use of practices that result in an artificial reduction in taxation. a) Reconciliation of income tax and social contribution expenses: 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) Profit before taxes 5,113,751 2,652,625 6,250,876 Income tax and social contribution at nominal rate (34%) (1,738,675 ) (901,893 ) (2,125,298 ) Adjustments for calculating the effective rate Interest in earnings of investees (non-taxable income) 672,947 122,238 1,734,883 Differences in tax rates on earnings from operating profit (62,870 ) (16,973 ) 55,910 Granted income tax incentive 279,941 197,307 199,687 Share-based payment transactions — (73 ) 450 Interest on shareholders’ equity (191,763 ) (26,058 ) (72,804 ) Goodwill amortization effect 1,271 — — Non-deductible expenses (donations, gifts, etc.) (16,787 ) (13,788 ) (28,061 ) Tax losses not recorded (308,358 ) (228,579 ) (203,809 ) ICMS benefit - extemporaneous tax credits 5,506 345,067 290,745 ICMS benefit - current year 68,409 242,694 118,107 Dividend income (i) 254,260 — — Provision for non-realization of the benefit of the Federative covenant (ii) (307,099 ) — — Provision for non-realization of the benefit of the Federative covenant - Interest and Fine (iii) 100,731 — — Selic on indebtedness 147,741 22,103 — Rate differential (iv) 805,725 446,293 5,577 Amortization of the effects on formation of joint venture — — 402,571 Benefit Membership Program Zero (iii) 23,276 — — Other (8,681 ) (69,934 ) 67,626 Income tax and social contribution (current and deferred) (274,426 ) 118,404 445,584 Effective rate - % (5.37)% ( 4.46)% ( 7.13)% (i) Refers to dividends received from Vale S.A. (ii) As of the 1 2021 and started to calculate and use current and extemporaneous credits resulting from the non-taxation of the ICMS calculation base reduction benefit. The subsidiary takes advantage of the reduction in the ICMS calculation base in the state of Paulo, under the terms of Article 8 45,490 2000 62,399 2016 67,383 2022 Paulo are subject to ICMS at the effective rate of 15% instead of the general rate of 18%. The subsidiary , on the other hand, makes use of the ICMS deferrals provided for in art. 44 1 1 44.637 2014 These credits were recognized by the Company in the 2021 160 2017 30 12,973 2014 23 2018 14,789 2023 2.184 2024 (iii) Adherence to the Tax Litigation Reduction Program, (Joint Ordinance PGFN/RFB No. 01 2023 11 12 13,988 2020 (iv) Difference in rate between the nominal rate of 34% and the effective rate applicable to entities that calculate the tax under the presumed profit regime. b) Deferred income tax assets and liabilities Below are presented the tax effects of temporary differences that give rise to significant parts of the company's deferred tax assets and liabilities: 12/31/2023 12/31/2022 Deferred tax assets from: Income tax losses 2,714,996 2,244,654 Negative base of social contribution 929,055 809,556 Temporary differences Foreign exchange variation - Loans and borrowings 1,292,954 1,701,529 Provision for lawsuits 218,881 204,303 Impairment provision (Rumo Malha Oeste) 27,072 34,469 Post-employment benefit obligation 150,336 152,373 Provisions for uncertain tax credits and tax losses 34,511 31,880 Provision for non-recoverability of taxes 73,641 70,815 Share-based payment transactions 157,825 82,480 Lease 161,840 167,962 Unrealized loss with derivatives 823,286 674,554 Provisions for profit sharing 159,994 124,833 Business Combination – Intangible assets 124,379 119,060 Business combination – fixed assets 24,795 36,535 Selic on indebtedness — 100,264 Other provisions 691,162 581,059 Deferred tax on pre-operating income 87,454 14,009 Regulatory asset (liability) 6,661 4,843 Other 391,444 488,299 Total 8,070,286 7,643,477 Deferred tax liabilities from: Temporary differences Exchange rate variation - Loans and borrowings (195,232 ) — Provision for lawsuits (408 ) — Useful life review (456,093 ) (401,926 ) Business combination – fixed assets (148,872 ) (76,263 ) Tax goodwill (618,758 ) (359,100 ) Unrealized income with derivatives (299,965 ) (226,243 ) Fair value adjustment on debt (281,784 ) (548,726 ) Marketable securities (77,437 ) (1,150,916 ) Investment properties (455,773 ) (391,382 ) Goods intended for sale (10,546 ) — Capitalized interest — (108,616 ) Effects on the formation of joint ventures (103,992 ) (106,254 ) Business Combination – Intangible assets (4,426,881 ) (4,486,211 ) Post-employment obligations (4,641 ) (4,594 ) Lease (10,034 ) (11,797 ) Provisions (449,153 ) (79,092 ) Other (i) (147,120 ) (687,601 ) Total (7,686,689 ) (8,638,721 ) Total deferred taxes recorded 383,597 (995,244 ) Deferred tax assets (ii) 5,609,030 4,474,124 Deferred tax liabilities (5,225,433 ) (5,469,368 ) Total deferred, net 383,597 (995,244 ) (i) Refers mainly to the tax loss recognized on the capital contribution in a controlled company. (ii) Total amount of the balance of deferred income tax and social contribution consolidated assets, R$1,869,877 corresponds to the balance of the subsidiary S.A. The Company determined the period for offsetting its deferred tax assets on tax losses, social contribution negative basis and temporary differences based on the projection of its taxable income and long-term strategic planning, with the following realization expected as of December 31, 2023: Consolidated Within 1 808,979 1 2 1,308,994 2 3 384,929 3 4 823,923 4 5 328,555 5 8 950,882 8 10 1,002,768 5,609,030 Deferred income tax and social contribution inactivated As of December 31, 2023, the balance of inactivated income tax and social contribution is R$2,678,299 and refers mainly to tax losses and temporary differences of the subsidiary Rumo S.A, of the indirect subsidiaries Rumo Malha Sul and Rumo Malha Oeste, which under current conditions do not meet the requirements for the accounting of said deferred income tax and social contribution asset due to the lack of predictability of future generation of tax profits. c) Changes in deferred tax assets and liabilities: Assets: Tax loss and negative basis Post-employment obligations Employee benefits Provisions Leases Unrealized gains on derivatives Intangible assets Other Total On January 1, 2022 2,367,707 160,082 148,338 688,972 189,890 — 111,590 2,024,834 5,691,413 Credited / charged from income for the year 686,503 (7,709 ) 58,975 233,554 (21,928 ) 674,554 7,470 299,687 1,931,106 Recognized in shareholders' equity — — — — — — — (13,071 ) (13,071 ) Foreign exchange differences — — — — — — — 34,029 34,029 On December 31, 2022 3,054,210 152,373 207,313 922,526 167,962 674,554 119,060 2,345,479 7,643,477 Credited / charged from income for the year 589,841 (2,037 ) 110,506 122,741 (6,122 ) 148,732 5,319 (133,596 ) 835,384 Foreign exchange differences — — — — — — — (408,575 ) (408,575 ) On December 31, 2023 3,644,051 150,336 317,819 1,045,267 161,840 823,286 124,379 1,803,308 8,070,286 Liabilities: Effects on the formation of joint ventures Post-employment obligations Intangible assets Unrealized gains on derivatives Property, plant and equipment Fair value adjustment Leases Provisions Other Total On January 1, 2022 (602,673 ) — (3,492,345 ) (1,028,058 ) (350,110 ) (126,174 ) (3,219 ) (11,427 ) (843,835 ) (6,457,841 ) Credited / charged from income for the year 496,419 (4,594 ) 369,455 807,391 (51,816 ) (355,946 ) (8,578 ) (67,665 ) (1,784,407 ) (599,741 ) Other comprehensive income — — — (5,576 ) — — — — (1,469 ) (7,045 ) Business combination — — (1,363,321 ) — — (66,606 ) — — (144,167 ) (1,574,094 ) On December 31, 2022 (106,254 ) (4,594 ) (4,486,211 ) (226,243 ) (401,926 ) (548,726 ) (11,797 ) (79,092 ) (2,773,878 ) (8,638,721 ) Credited / charged from income for the year 2,262 (47 ) 59,330 (73,722 ) (54,167 ) 200,336 1,763 (370,469 ) 1,178,542 943,828 Other comprehensive income — — — — — — — — (58,402 ) (58,402 ) Liabilities available for sale — — — — — 66,606 — — — 66,606 On December 31, 2023 (103,992 ) (4,641 ) (4,426,881 ) (299,965 ) (456,093 ) (281,784 ) (10,034 ) (449,561 ) (1,653,738 ) (7,686,689 ) Total deferred taxes recognized 383,597

PROVISION FOR LEGAL PROCEEDINGS

PROVISION FOR LEGAL PROCEEDINGS AND JUDICIAL DEPOSITS	12 Months Ended
	Dec. 31, 2023
PROVISION FOR LEGAL PROCEEDINGS AND JUDICIAL DEPOSITS
PROVISION FOR LEGAL PROCEEDINGS AND JUDICIAL DEPOSITS	16. PROVISION FOR LEGAL PROCEEDINGS AND JUDICIAL DEPOSITS Accounting policy: They are recognized as other expenses when the Company has a present or constructive obligation as a result of previous events, it is expected that an outflow of resources will be required to settle the obligation, and the amount can be estimated with reasonable certainty. The chance of loss evaluation is comprised of existing facts, the hierarchy of laws, case law, the most recent court decisions, the legal system's relevance, and the opinion of outside counsel. Provisions are examined and altered for conditions, such as the expiration of the statute of limitations, the conclusion of tax audits, or the identification of additional exposures based on new matters or judicial decisions. Provisions for lawsuits stemming from business combinations are valued at fair market value. As of December 31, 2023 Provision for lawsuits 12/31/2023 12/31/2022 Tax 813,732 747,647 Civil, environmental and regulatory 512,979 662,052 Labor 387,692 391,487 1,714,403 1,801,186 Judicial deposit 12/31/2023 12/31/2022 Tax 652,236 585,988 Civil, environmental and regulatory 114,724 92,411 Labor 128,941 136,045 895,901 814,444 Changes in provisions for lawsuits: Tax Civil, environmental, and regulatory Labor Total Balance as of January 1, 2022 647,610 585,034 411,417 1,644,061 Provisioned in the year 71,063 159,758 153,789 384,610 Write-offs by reversal / payment (56,447 ) (238,912 ) (225,044 ) (520,403 ) Conversion effect 3,994 15,786 52 19,832 Interest (i) 81,427 140,386 51,273 273,086 Balance as of December 31,2022 747,647 662,052 391,487 1,801,186 Provisioned in the year 44,812 105,526 113,151 263,489 Write-offs by reversal / payment (33,427 ) (258,021 ) (168,160 ) (459,608 ) Transfer — 3,793 607 4,400 Interest (i) 54,700 (371 ) 50,607 104,936 Balance as of December 31,2023 813,732 512,979 387,692 1,714,403 (i) Includes write-off of interest due to reversal. The Company has debts secured by assPlease, put the word at same font sizeets or by means of cash deposits, bank guarantees or guarantee insurance. The Company has probable indemnity lawsuits in addition to those mentioned, and as they represent contingent assets, they were not reported. a) Probable losses Tax: The main tax proceedings for which the risk of loss is probable are described below: 12/31/2023 12/31/2022 Compensation with FINSOCIAL (i) 326,220 312,721 INSS (ii) 100,149 98,657 ICMS credit (iii) 174,860 125,723 PIS and COFINS 33,244 30,446 IPI 63,358 60,852 IRPJ and CSLL 10,698 11,676 Other 105,203 107,572 813,732 747,647 (i) Compensation of FINSOCIAL with federal taxes, based on a September 2003 final and non-appealable court ruling in the case records where the constitutionality of FINSOCIAL was discussed. Compensation of taxes remains a topic of administrative discussion. (ii) Amount provisioned as INSS, the majority of which is comprised of amounts related to social security contributions levied on billing in accordance with article 22 -A of Law 8.212 / 91 , the constitutionality of which is being litigated. The amounts are deposited with the court. The leading case, RE 611.601 (item 281 ), is being decided by the Federal Supreme Court. (iii) ICMS required by the State of Paulo resulting from disallowances of credits for diesel oil used in the -industrial production process. The Motions on Execution were dismissed as unfounded, as were the appeals that followed; and infraction notices relating to ICMS credits arising from materials used in the production process classified as “use and consumption”, which would not generate the right to credit Labor claims: The Company and its subsidiaries are parties to labor claims filed by former employees and outsourced service providers claiming among other things, compensation and indemnities. Additionally, the Company has public civil actions filed by the Labor Prosecutor's Office regarding alleged non-compliance with labor standards, working conditions and working environment. For claims deemed to have merit, the Company has signed Conduct Adjustment Agreements with the Brazilian authorities. Civil, environmental and regulatory lawsuits: b) Possible losses The main lawsuits for which we anticipate a risk of loss as possible are outlined below: 12/31/2023 12/31/2022 Tax 15,703,294 16,079,589 Civil, environmental and regulatory 7,166,011 6,597,105 Labor 805,222 782,080 23,674,527 23,458,774 Tax: 12/31/2023 12/31/2022 Isolated fine - Federal tax (i) 792,496 762,613 Income tax and social contribution (ii) 6,316,155 6,297,550 ICMS -Tax on circulation of goods (iii) 2,962,716 2,987,853 IRRF (iv) 1,226,223 1,366,268 PIS and COFINS (v) 2,293,933 2,556,050 MP 470 (vi) 381,060 388,166 Stock Grant Plan 60,863 68,846 IOF on loans (vii) 154,606 149,323 Reward Credit Compensation (viii) 143,322 138,753 IPI - Tax on industrialized products (ix) 374,471 374,274 INSS 159,007 161,037 Other 838,442 828,856 15,703,294 16,079,589 (i) D isregard of the REPORTO tax benefits, resulting in the application of a fine equal to 50 % of the value of the acquired goods. (ii) Infraction notices and lawsuits have been issued by the Special Department of Federal Revenue of Brazil ( Secretaria Especial da Federal do ) regarding (a) disallowance of amortization of goodwill expenses based on future profitability resulting from corporate operations; (b) capital gains on the sale of an equity interest; (c) labor provisions; and (d) still, there are infraction notices issued by the Federal Revenue Service in 2011 , 2013 and 2019 . (iii) The ICMS lawsuits primarily concern (a) the disallowance of ICMS credits related to the acquisition of diesel oil, goods supposedly classified as use and consumption, and suppliers whose state registrations were revoked, among others; (b) proof of delivery of goods sold with FOB clause; (c) ICMS on transport services for export; and (c) divergence in the application of legislation governing operations with tax substitution. (iv) Collection of IRRF on (a) alleged capital gain from the acquisition of foreign companies and (b) disallowance of IRRF compensation on swap transactions. (v) Disallowance of PIS and COFINS credits, calculated under the non-cumulative system, due to divergence in the concept of inputs. (vi) Applications for the payment in installment of federal tax debts are partially denied by the Special Department of Federal Revenue of Brazil due to insufficient tax losses to settle the respective debts. (vii) IOF charges related primarily to (a) current accounts maintained by the Company's subsidiaries and (b) financial transactions between group companies. (viii) Offset statements via the PERD/COMP electronic system that reference "premium credit" are considered as not declared by the Special Department of Federal Revenue of Brazil. (ix) Collection of IPI credits disallowed for the purchase of raw materials used in the production of immune products. The Company has not identified effects of IFRIC 23 Civil, environmental and regulatory: 12/31/2023 12/31/2022 Civil 3,184,240 3,336,284 Environmental 2,330,683 1,764,671 Regulatory 1,651,088 1,496,150 7,166,011 6,597,105 Several civil, environmental, and regulatory judicial and administrative proceedings involving the Company and its subsidiaries present a potential for loss. The majority of civil litigation consists of contractual and extracontractual claims for damages. In the environmental realm, the processes involve commitment terms, civil investigations, and public civil actions. Regarding cases involving substantial sums, the following are the most pertinent: Civil: (i) The Company is litigating an action for the collection of legal fees filed by Alexandre Saddy Chade and others, where they request that the Company and other defendants be ordered to pay alleged legal fees that would be owed to the plaintiffs and that would amount to amounts close to R$ . The case awaits judgment on the Plaintiffs' Appeal and the Company's Adhesive Appeal, which seeks to increase the sentence in succumbing amounts. (ii) The subsidiary Moove is a party to a lawsuit filed by Petroleum Comércio e Representações Ltda., seeking to order the company to pay material damages, loss of profits and a fine, alleging breach of contract. This process involves a total value of R$ . The judgment on the merits in the first instance is awaited. (iii) The indirect subsidiary Rumo Malha Sul is a party to the execution of a conduct adjustment agreement signed with the Federal Public Ministry, in which the latter alleges that Rumo would not be transporting cargo in the Presidente Prudente region and, as a result of this, requested the execution of a daily fine, as well as an increase in the value of the fine. Rumo, in turn, filed a declaratory action to give the correct interpretation to the TAC, since its commitment was to try to obtain cargo in sufficient volume to carry out transportation. Periodically, the Company holds seminars in the region, but so far it has not been able to attract anyone interested in providing services. The demands are in the first instance, awaiting a court decision. There was a request to suspend the demand to attempt an agreement and, in parallel, Malha Sul, União and ANTT signed an agreement with a view to be adapting the criteria used to determine the value for return of the section. The total contingency of the case is R$ , with % of the amounts provisioned and the remainder classified as possible. (iv) In November 2021, CADE, in the judgment of the administrative proceeding initiated based on the representation of a former client, among other points, condemned the subsidiary Rumo to pay a fine in the updated amount of R$ , a decision that was maintained in the judgment of the declaration embargoes. The establishment of such a value contradicts CADE's own precedents, whether in relation to the calculation basis or in relation to the rate used, which is why the Company filed an action to annul such decision, which is currently under appeal. Based on the technical analysis of its external legal team, Rumo assesses the risk of losing a portion in the amount of R$ (for which it recorded a provision) as probable and classifies the difference as a possible contingency. (v) The indirect subsidiary Rumo Malha Paulista is a defendant, together with the Municipality of Jales and others, in a public civil action, in which the MPF alleges a lack of level crossing structure throughout the municipalities of the Jales subsection, as well as indiscriminate use of horn. The estimated risk is R$ . Environmental: (vi) On December 31, 2023, the subsidiary Moove was a defendant in a Public Civil Action (ACP) seeking payment of compensation for environmental pollution in the company Usina de Passivos area. Various PCAs were filed against different companies. In February 2024, there was a change in one of the PCAs, in which the amount attributed by the Public Prosecutor's Office was R$ and the action was extinguished and filed. In another ACP, the company's liability was delimited and the amount, which was R$ , was increased to R$ . (vii) The indirect subsidiary Rumo Malha Paulista was fined, in 2013 , by IBAMA (Brazilian Institute of the Environment and Natural Resources) for alleged damage to water resources. There was a defense presentation. In September 2021, the Company requested recognition of intercurrent prescription. Analysis of the merits of the matter is awaited. The amount involved is R$ . (viii) The indirect subsidiary Rumo Malha Sul was fined, in 2014 , by IBAMA for alleged oil spills that did not comply with regulations. An administrative appeal was filed and a decision has been awaited at the administrative level since 2015 . The amount involved is R$ . Regulatory: (ix) The indirect subsidiary was fined, in 2014 , by IBAMA for alleged oil spills that did not comply with regulations. An administrative appeal was presented and a decision has been awaited at the administrative level since 2015 . The amount involved is R$ . (x) The indirect subsidiary is a party to a compensation action, filed by the former Federal S/A (RFFSA), succeeded by the Union, due to the deactivation of the railway's electric traction system, the value of which claims totals R$ , for the which there is no provision. In February 2023, a judgment of unfoundedness was handed down. Awaiting judgment on the Union's appeal. Labor: 12/31/2023 12/31/2022 Labor claims 805,222 782,080 805,222 782,080 The indirect subsidiary Rumo Malha Paulista is currently a party to a pending Labor Court Public Civil Action. This lawsuit originated from an inspection conducted on the Company MS Teixeira, which was subcontracted by Prumo Engenharia Ltda. ("Prumo Engenharia"), which, in turn, was subcontracted by Rumo. According to the inspection, MS Teixeira employees worked under degrading and slave-like conditions. Prumo Engenharia assumed full liability for the condition of these employees, including labor and contractual liabilities, as well as all damages resulting from the alleged subcontractors' working conditions. With the sanction by the then-Ministry of Labor and Employment, Prumo Engenharia rescinded the employment contracts of these workers, with the caveat that Rumo did not participate in these acts. In addition, a criminal investigation against Rumo was initiated and closed. Notwithstanding the above, the Public Ministry of Labor filed a public civil action (Ação Civil Pública - ACP) against Malha Paulista, without involving Prumo in the dispute, requesting the payment of compensation for collective pain and suffering in the order of R$100,000 (among other commitments), which was held partially valid, condemning the subsidiary in obligations to act and to refrain, as well as collective moral damages in the amount of R$15,000. Rumo entered into an agreement with the Public Ministry of Labor in which it agreed to comply with several obligations pertaining to working conditions and pay a total of R$20,000 in compensation to various social entities. Superior Labor Court upheld the validity of the agreement. After approval, the Attorney General's Office filed an appeal challenging only the allocation of the indemnity, arguing that the indemnity should have been allocated to the Worker Support Fund (Fundo de Amparo ao Trabalhador – FAT). The appeal awaits a decision. The outcome of the appeal will have no effect on Rumo. We consider the risk of provision as remote.

SHAREHOLDERS EQUITY

SHAREHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2023
SHAREHOLDERS EQUITY
SHAREHOLDERS EQUITY	17 SHAREHOLDERS’ EQUITY a) Share capital Accounting policy: Equity is reduced by the incremental costs directly attributable to the issuance of common shares. In accordance with the policy outlined in Note 15 15 Transactions involving group shareholders are allocated within Equity Transactions, such as share-based payments and changes in interests in subsidiaries. On December 31, 202 3 2 On April 27, 2023, the Extraordinary General Meeting approved the increase in the Company's share capital, in the amount of R$280,000, distribution of dividends of R$628,979, allocations of the legal reserve of R$58,802 and statutory reserve in the amount of R$488,252. As of December 31, 2023 Ordinary actions Shareholding structure Amount % Controlling shareholders 672,312,942 35.87% Board of directors and executive officers 25,745,154 1.37% Free float 1,169,498,325 62.41% Outstanding shares 1,867,556,421 99.65% Treasury shares 6,514,511 0.35% Total 1,874,070,932 100.00% b) Treasury shares Accounting policy T reasury shares consists of shares that have been repurchased by the company for specific and limited purposes. Cosan holds the necessary number of shares for future employee share-based payment plans, and the volume is treated similarly to treasury shares for accounting purposes. On August 14, 2023, the Company's Board of Directors approved the new Share Buyback Program of up to 116,000,000 common shares, representing 9.93% of the total shares available on the market, with a term of up to 18 As of December 31, 2023 c) Statutory reserve - special reserve Accounting policy: Its purpose is to strengthen working capital and finance the maintenance, expansion, and development of the company's core activities. d) Legal reserve Accounting policy: In accordance with Law 6,404 e) Dividends Accounting policy: In accordance with corporate law, a mandatory minimum dividend equal to 25% of the company's annual net profit is allocated, adjusted for changes in the reserves. The next Ordinary General Meeting will discuss dividends, allocation of net income for the year, and excess of profit reserves, as determined by article 199 i. Receivable Investments in associates (i) Investments in joint venture Total Balance as of January 1, 2022 2,621 517,344 519,965 Proposed dividends 278,654 549,883 828,537 Proposed interest on own capital — 107,544 107,544 Business combination 202,968 — 202,968 Discontinued operation (44,969 ) — (44,969 ) Dividends received (278,127 ) (1,174,771 ) (1,452,898 ) Balance as of December 31, 2022 161,147 — 161,147 Proposed dividends 273,346 626,653 899,999 Proposed interest on own capital — 588,078 588,078 Income tax — (88,256 ) (88,256 ) Discontinued operation (62,699 ) — (62,699 ) Other movements (81,053 ) — (81,053 ) Dividends received (254,905 ) (906,534 ) (1,161,439 ) Balance as of December 31, 2023 35,836 219,941 255,777 (i) See composition of the balance in note 9.1 .b ii. Payable Movement of dividends payable 12/31/2023 Net income for the year 1,094,391 Calculation basis for distribution of dividends 1,094,391 Mandatory minimum dividends – 25% (273,598 ) Statutory reserve 820,793 Changes in dividends payable: Balance as of January 1, 2022 799,634 Dividends for the year 1,237,779 Dividends paid (1,145,407 ) Balance as of December 31, 2022 892,006 Declared dividends (i) 2,239,495 Dividends paid (2,582,447 ) Balance as of December 31, 2023 549,054 (i) The value of the dividend per share in the year ended December 31, 2023 , was R$ real. (R$ cents as of December 31, 2022). f) Other comprehensive income 12/31/2022 Comprehensive (loss) income 12/31/2023 Loss on cash flow hedge (1,917,194 ) (125,233 ) (2,042,427 ) Foreign currency translation differences 1,013,910 (172,501 ) 841,409 Actuarial loss on defined benefit plan (186,244 ) (71,550 ) (257,794 ) Deferred tax on actuarial losses of defined benefit plan 63,323 24,327 87,650 Loss on measurement of derivative financial instrument 15,000 — 15,000 Change in the fair value of a financial asset 39,726 — 39,726 Deferred income tax on financial asset (13,507 ) — (13,507 ) Predecessor adjustment 1,381,798 1,381,798 Total 396,812 (344,957 ) 51,855 Attributable to: Owners of the Company 567,546 (253,221 ) 314,325 Non-controlling interests (170,734 ) (91,736 ) (262,470 ) 12/31/2021 Comprehensive (loss) income 12/31/2022 Loss on cash flow hedge (1,917,917 ) 723 (1,917,194 ) Foreign currency translation differences 96,362 917,548 1,013,910 Actuarial loss of defined benefit plan (266,574 ) 80,330 (186,244 ) Deferred tax on actuarial losses of defined benefit plan 90,635 (27,312 ) 63,323 Loss on measurement of derivative financial instrument 15,000 — 15,000 Change in the fair value of a financial asset 5,794 33,932 39,726 Deferred income tax on financial asset (1,970 ) (11,537 ) (13,507 ) Predecessor adjustment 1,381,798 — 1,381,798 Total (596,872 ) 993,684 396,812 Attributable to: Owners of the Company (521,609 ) 1,089,155 567,546 Non-controlling interests 75,263 (95,471 ) (170,734 )

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2023
EARNINGS PER SHARE
EARNINGS PER SHARE	18 EARNINGS PER SHARE Accounting policy: a) Basic earnings per share Basic earnings per share is calculated by dividing: i. the profit attributable to the company's owners, excluding equity servicing costs other than common stock; ii. a nd the w b) Diluted earnings per share adjusts the values used in determining basic earnings per share to account for: i. ii. iii. Basic earnings per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Earnings per share after potentially dilutive instruments is computed by adjusting earnings and the number of shares for the impact of potentially dilutive instruments. The following table presents the calculation of earnings per share (in thousands of reais, except for amounts per share): Basic and diluted - Continued operation 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 Income attributable to holders of common shares of Company used in calculating basic earnings per share 1,078,737 1,158,852 6,312,140 Diluting effect of the share-based plan of subsidiaries (814 ) (1,739 ) (5,249 ) Company used in the calculation of diluted earnings per share 1,077,923 1,157,113 6,306,891 Weighted average number of common shares outstanding - basic (in thousands of shares) Basic 1,867,005 1,869,077 1,834,533 Dilutive effect of the share-based plan 7,341 5,503 4,687 Diluted 1,874,346 1,874,580 1,839,220 Earnings per share Basic R$0.5778 R$0.6200 R$3.4407 Diluted R$0.5751 R$0.6173 R$3.4291 Basic and diluted - Discontinued operation 12/31/2023 12/31/2022 12/31/2021 Net income attributable to holders of common shares of Company used in calculating basic earnings per share 15,654 17,180 — Weighted average number of common shares outstanding - basic (in thousands of shares) Basic 1,867,005 1,869,077 — Dilutive effect of the share-based plan 7,341 5,503 — Diluted 1,874,346 1,874,580 — Earnings per share Basic R$0.0084 R$0.0092 — Diluted R$0.0084 R$0.0092 — Diluting instruments The Company and its subsidiaries have two categories of possible dilutive effects: stock grants and put options. For stock grants, a calculation is performed to determine the impact of dilution on the profit attributable to the Parent Company's shareholders as a result of the exercise of stock grants in subsidiaryies. It is assumed that the put option was converted into common stock, and the profit attributable to the Parent Company's shareholders is adjusted accordingly. Anti-dilution instruments In the year ended December 31, 2023, 12,269,677 (61,540,876 as of December 31, 2022 and 45,765,000 as of December 31, 2021

NET SALES

NET SALES	12 Months Ended
	Dec. 31, 2023
NET SALES
NET SALES	19 NET SALES Accounting policy: The Company recognizes revenue primarily from the following sources : i. Sale of products The Company operates in the production and distribution of lubricants including the brands Mobil and Comma. 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 Discounts, rebates, credits, price concessions, performance bonuses and similar incentives are treated as variable consideration and included in the transaction price at the company’s best estimate and is included in revenue to the extent that it is highly probable that there will be no significant reversal of the cumulative amount of revenue when any pricing uncertainty is resolved. ii. Billed revenue The Company provides gas distribution services through its natural gas distribution concessions The fair value and selling prices of individual services are broadly similar. Gas distribution revenue is recognized when its value can be measured reliably, being recognized in profit or loss in the same period in which the volumes are delivered to customers based on the monthly measurements made. iii. Unbilled revenue Unbilled gas revenue refers to the amount of gas delivered that has not yet been metered and billed to customers. This estimate is based on the period between the last measurement date and the last day of the month. Actual volume billed may vary from estimates. The Company believes, based on past experience with similar operations, that the estimated amount of unbilled services will not differ significantly from the actual amount. iv. Concession construction revenue The construction of the necessary infrastructure for gas distribution is regarded as a construction service provided to the Granting Authority, and revenue is recognized over time using the incurred cost method. The costs are deducted from income when they are incurred. Advances received are accounted for as contractual liabilities. v. Services rendered Revenue is recognized over time as services are provided. The stage of completion to determine the amount of revenue to be recognized is evaluated based on assessments of progress of work performed. If services under a single contract occur in different periods, consideration is allocated based on their individual sales prices. The individual selling price is determined on the basis of the list prices at which the Company sells the services in separate transactions. vi. Electricity trading The Company recognizes revenue from electricity supply to customers and wholesalers at fair value of the related consideration, for delivery of electricity in a given period. The volume of electric energy delivered to buyer is determined on a monthly basis. Customers obtain control of electricity from the moment they consume it. Invoices are issued monthly and are usually paid within 30 Revenue from energy trading is recorded based on bilateral contracts signed with market agents and duly registered with the Electric Energy Trading Chamber (Câmara de Comercialização de Energia Elétrica), or “CCEE.” Revenue is recognized based on the energy sold and the prices specified in the terms of the supply and supply agreements. The subsidiary Edge Comercialização will be able to sell the generated energy in two a. Short-term market When transactions on the short-term market occur, the Company records revenue at the fair value of the consideration to be received. The energy cost for these operations is tied to the Differences Settlement Price (Preço de Liquidação de Diferenças – PLD). b. Energy trading operations Energy trading operations are carried out in an active market and, for accounting measurement purposes, they meet the definition of financial instruments at fair value. The Compass Trading recognizes revenue when the energy is delivered to customers at fair value of the consideration. In addition, unrealized net gains resulting from mark-to-market - difference between contracted and market prices - from open net contracted operations on the date of the consolidated financial statements are recognized in revenue. vii. Logistics services provided Revenues from the provision of services are recognized when the entity transfers to the counterpart the significant risks and benefits inherent to the provision of services, when it is probable that the economic benefits associated with the transaction will flow to the Company, as well as when its related value and incurred costs can be reliably measured. Service prices are fixed based on service orders or contracts. The Company’s revenue is basically comprised of rail freight, road freight, container transport and port elevation services, which is why the above criteria are normally met to the extent that the logistics service is provided. viii. Lease revenues Rental income mainly corresponds to land leased by Radar and is recognized on a straight-line basis over the term of each contract, to the extent that the contracts transfer to customers the right to use the assets for a period in exchange for consideration, which can be measured reliably. ix. Sale of investment properties Revenue comprises the fair value of the consideration received or receivable for the disposal of investment properties in the ordinary course of the subsidiary's activities. Revenues are presented net of taxes, returns, rebates and discounts, and in the consolidated financial statements after eliminating sales within the subsidiary. Revenue is recognized when the subsidiary fulfills all obligations and promises identified in the contract for the transfer of goods to the customer. 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) Gross revenue from the sale of products and services 45,298,287 45,977,407 30,545,908 Construction revenue 1,494,142 1,217,818 1,020,176 Indirect taxes and other deductions (7,323,932 ) (7,872,439 ) (5,472,930 ) Net sales 39,468,497 39,322,786 26,093,154 In the following table, revenue is disaggregated by products and service lines and timing of revenue recognition: 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) At a point in time Natural gas distribution 15,737,450 17,854,412 10,675,465 Lubricants, base oil and other 9,285,675 8,690,659 5,546,093 Lease and sale of property 743,411 834,616 — Electricity trading — 238,544 620,495 Other 538,445 418,847 277,571 26,304,981 28,037,078 17,119,624 Over time Railroad transportation services 10,379,017 9,503,965 7,103,706 Construction revenue 1,494,141 1,217,818 335,965 Container operations 558,699 337,543 1,020,176 Other services 792,951 289,418 566,364 13,224,808 11,348,744 9,026,211 Eliminations (61,292 ) (63,036 ) (52,681 ) Total net sales 39,468,497 39,222,786 26,093,154

COSTS AND EXPENSES BY NATURE

COSTS AND EXPENSES BY NATURE	12 Months Ended
	Dec. 31, 2023
COSTS AND EXPENSES BY NATURE
COSTS AND EXPENSES BY NATURE	20 Accounting policy: The Company and its subsidiaries account for natural gas distribution concession contracts using the intangible asset model in accordance with IFRIC 12 38 Expenses are presented in the statement of profit or loss and other comprehensive income by function. The income reconciliation by nature/purpose is as follows: 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) Raw materials (7,291,453 ) (6,588,465 ) (4,631,436 ) Commodity cost (natural gas) (11,919,415 ) (13,892,505 ) (7,439,698 ) Electricity purchased for resale — (260,891 ) (968,503 ) Railroad transport and port elevation expenses (2,696,333 ) (3,074,624 ) (2,128,043 ) Other transport (523,747 ) (137,255 ) (25,143 ) Depreciation and amortization (3,364,943 ) (3,014,480 ) (2,504,384 ) Personnel expenses (2,893,919 ) (2,498,912 ) (1,997,881 ) Construction cost (1,494,141 ) (1,217,818 ) (1,020,176 ) Expenses with third-party services (952,294 ) (888,195 ) (751,486 ) Selling expenses (37,451 ) (23,505 ) (23,638 ) Cost of properties sold (Note 10.5 (153,470 ) (550,432 ) — Other (1,101,274 ) (1,444,083 ) (897,789 ) (32,428,440 ) (33,591,165 ) (22,388,177 ) Cost of sales (28,549,896 ) (30,556,819 ) (20,263,186 ) Selling expenses (1,350,570 ) (1,276,279 ) (723,419 ) General and administrative expenses (2,527,974 ) (1,758,067 ) (1,401,572 ) (32,428,440 ) (33,591,165 ) (22,388,177 )

OTHER OPERATING INCOME, NET

OTHER OPERATING INCOME, NET	12 Months Ended
	Dec. 31, 2023
OTHER OPERATING INCOME, NET
OTHER OPERATING INCOME, NET	21 OTHER OPERATING INCOME, NET 12/31/2023 12/31/2022 12/31/2021 Gain from bargain purchase — 99,341 416,268 Tax credits 43,835 114,812 287,049 Change in fair value of investment properties – Note 11.5 2,259,924 1,311,691 17,116 Gain (loss) on disposal of non-current assets and intangibles (i) (17,016 ) 975,042 7,295 Net effect of provisions for legal proceedings (204,158 ) (370,765 ) (263,945 ) Settlement of disputes in the renewal process — (90,022 ) 9,242 Outcome of judicial settlement — (396,818 ) — Dividends received from Vale S.A – Note 1.1 1,339,340 — — Realization of deferred income – Note 2 923,214 — — Other income 160,604 — — Other (581,366 ) 108,941 (90,425 ) 3,924,377 1,752,222 382,600 (i) Includes the gain relating to the sale of SINLOG TECNOLOGIA EM LOGÍSTICA S.A in the amount of R$14,884 , see note 2.1 .

FINANCE RESULT

FINANCE RESULT	12 Months Ended
	Dec. 31, 2023
FINANCE RESULT
FINANCE RESULT	22 E RESULT Accounting policy: Financial income consists of interest income on invested funds, dividends, gains in the fair value of financial assets measured at fair value through profit or loss, gains on remeasurement of any pre-existing interest in an acquisition in a business combination, gains on hedging instruments recognized in the results, and reclassifications of net gains previously recognized in other comprehensive income. Using the effective interest rate method, interest income is recorded as it is recognized in the results. Dividend income is recognized in the results on the date that the Company's right to receive payment is established, which is typically the ex-dividend date for listed securities. Finance expenses consist of interest expenses on borrowings, settlement of discount provisions and deferrals, losses on the disposal of available-for-sale financial assets, dividends on preferred shares categorized as liabilities, losses on the fair value of financial assets at fair value through profit or loss contingent consideration and loss, impairment losses recognized in financial assets (other than accounts receivable), losses on hedging instruments that are recognized in income (loss) and reclassifications of net losses previously recognized in other comprehensive income. The effective interest rate method is used to account for borrowing costs that are not directly attributable to the acquisition, construction, or production of an eligible asset. Foreign exchange gains and losses on financial assets and liabilities are reported net as financial income or finance expense, based on whether net foreign currency fluctuations result in a gain or loss. The details of financial income and expenses are as follows: 12/31/2023 12/31/2022 12/31/2021 Cost of gross debt Interest on debt (i) (4,267,829 ) (4,464,754 ) (3,162,853 ) Monetary and exchange rate variation (i) 1,921,632 549,682 (1,069,157 ) Derivatives and fair value measurement (ii) (iii) (2,684,111 ) (4,203,149 ) 2,193,855 Amortization of borrowing costs (64,588 ) (244,344 ) (341,034 ) Guarantees and warranties (38,773 ) (41,505 ) (52,082 ) (5,133,669 ) (8,404,070 ) (2,431,271 ) Income from financial investments and exchange rate in cash and cash equivalents 2,057,369 1,788,477 600,894 Changes in fair value of investments in listed entities (iv) (3,147,031 ) 3,385,047 — (1,089,662 ) 5,173,524 600,894 Cost of debt, net (6,223,331 ) (3,230,546 ) (1,830,377 ) Other charges and monetary variations Interest on other receivables 450,478 355,634 411,394 Monetary variation of other financial assets 1,777 (1,405 ) (372 ) Monetary variation on leases and concessions agreements (514,236 ) (417,703 ) (424,946 ) Interest on leases (444,850 ) (374,177 ) (407,972 ) Interest on shareholders' equity (46,212 ) 33,134 (8,288 ) Interest on contingencies and contracts (781,087 ) (593,144 ) (315,620 ) Interest on sectoral assets and liabilities (97,845 ) (36,670 ) — Bank charges and other (107,747 ) (145,200 ) (96,983 ) Foreign exchange, net (133,974 ) (747,859 ) 115,607 (1,673,696 ) (1,927,390 ) (727,180 ) Financial result, net (7,897,027 ) (5,157,936 ) (2,557,557 ) Reconciliation Finance expenses (11,337,430 ) (4,706,535 ) (2,527,506 ) Financial income 3,028,134 5,777,521 1,258,441 Exchange variation, net 1,777,438 260,746 (1,099,536 ) Derivatives (1,365,169 ) (6,489,668 ) (188,956 ) Financial result, net (7,897,027 ) (5,157,936 ) (2,557,557 ) (i) At December 31, 2023, the amount of interest for monetary variation and exchange variation of debts linked to the purchase of assets from Vale was R$599,515. (ii) At December 31, 2023, the cost of banking operations with derivatives was R$ 554,998 (iii) At December 31, 2023, the result with derivatives and fair value of the securities linked to the protection of the investment in Vale shares was R$880,795. (iv) The gross balance of the financial investment’s accrual in listed entities without effects of PIS and COFINS in the nine months ended December 31, 2023, is R$3,312,112.

POST-EMPLOYMENT BENEFIT

POST-EMPLOYMENT BENEFIT	12 Months Ended
	Dec. 31, 2023
POST-EMPLOYMENT BENEFIT
POST-EMPLOYMENT BENEFIT	23 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. i. Defined contribution A defined contribution plan is a post-employment benefit plan in which the Company pays fixed contributions to a separate entity and has no legal or constructive obligation to pay additional amounts. Obligations for contributions to defined contribution plans are recorded as an employee benefit expense in the financial results during the periods in which the related services are rendered by employees. Contributions to a defined contribution plan that are due more than 12 months after the end of the service period are discounted to their present value. The Company sponsors a defined contribution private pension plan named Plano de Aposentadoria FuturaFlex (for the employees of Compass, Comgás and Commit), managed by FuturaMais – Complementary Pension Fund Entity (Entidade de Previdência Complementar) (formerly named RaizPrev – Private Pension Fund Entity (Entidade de Previdência Privada), which merged Futura II –Entidade de Previdência Complementar). The Entity has administrative, asset and financial autonomy, and has as object the management and execution of social security benefit plans, as defined in the Regulation of Benefit Pension Plans. ii. Variable contribution A variable contribution plan is also known as a mixed plan that brings together aspects of the BD – defined benefit and the DC – defined contribution. The other companies of the Group sponsor a supplementary pension plan structured in the Variable Contribution modality, called the Future Retirement Plan II, also managed by FuturaMais – Complementary Pension Fund Entity (formerly called RaizPrev – Private Pension Entity, which incorporated Futura II – Complementary Pension Entity). It brings together the characteristics of the Defined Contribution for scheduled benefits (normal and early retirement) and the Defined Benefit for risk benefits (sickness benefit, disability, savings and death pension). iii. Defined benefit The defined benefit plan is a plan in which the participants have the due benefit established by means of regulatory provisions. The cost is determined through actuarial evaluations, which are conducted at least annually based on assumptions. The Pension Plan, managed by Futura – Entidade de Previdência Complementar, is sponsored by Cosan Lubrificantes e Especialidades S.A., and is closed since 2011. According to the regulation, which leads the Company to adopt such a provision in the present value of benefits and that assisted participants receive annuity according to the plan. The main actuarial risks are: a) life expectancy longer than specified in the mortality table; b) the return on equity under the actuarial discount rate plus the accrued IGP-DI; and c) real family structure of different hypotheses of established retirement. iv. Health insurance The Subsidiary Comgás offers the following post-employment health care benefits, granted to former employees and their dependents who retired up to May 31, 2000. After this date, only employees with 20 years contribution to Social Security (Instituto Nacional do Seguro Social), or “INSS,” and 15 years uninterrupted work at the Company up to May 31, 2000, are entitled to this defined benefit plan, provided that, on the date of retirement, they were working at the Company. The liability recognized in the statement of financial position in respect of defined benefit post-employment plans is calculated annually by independent actuaries. The amount recognized in the statement of financial position in relation to health plan liabilities represents the present value of the obligations less the fair value of the assets, including actuarial gains and losses. Remeasurement of the net obligation, which include: actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset cap (if any, excluding interest), are recognized immediately in other comprehensive income. Net interest and other expenses related to defined benefit plans are recognized in profit or loss. Actuarial gains and losses based on experience adjustments and changes in actuarial assumptions are recognized directly in equity as other comprehensive income, when incurred. Consolidated 12/31/2023 12/31/2022 Defined contribution Futura II 333 332 Defined benefit Futura 175,150 127,351 Health Insurance 442,164 448,157 617,314 575,508 617,647 575,840 a) Defined contribution During the year ended December 31, 2023, the amount of employee contributions was R$103 (R$303 and R$217 as of December 31, 2022 and 2021 b) Defined benefit Futura: The subsidiary CLE sponsors Futura - Entidade de Previdência Complementar Entidade de Previdência Complementar 2021 c) Health insurance Comgás: Obligations related to post-employment benefit plans, which include medical assistance and retirement incentives, sick pay and disability pension. The defined benefit pension plan is governed by Brazilian labor laws, which mandate that final salary payments during retirement be adjusted for the consumer price index at the time of payment. The level of benefits provided is dependent on the member's length of service and final salary. During the year ended December 31, 2023, the contributions amounted to R$27,088 (R$27,118 and R$25,169 for the years ended December 31, 2022 and 2021 2022 Details of the present value of the defined benefit obligation and the fair value of plan assets are as follows: 12/31/2023 12/31/2022 12/31/2021 Actuarial obligation at beginning of the year 1,097,982 1,161,693 1,249,156 Current service cost 157 219 487 Cost of past services — 319 — Interest on actuarial obligation 107,057 98,343 88,299 Early settlement in the plan — (3,081 ) — Actuarial (gain) loss arising from financial assumptions 62,807 (88,709 ) (183,159 ) Actuarial loss (gain) arising from experience adjustment (62,889 ) 14,319 77,111 Actuarial gains arising from demographic assumptions 22,116 Benefit payments (85,389 ) (85,121 ) (70,201 ) Actuarial obligation at the end of the year 1,141,841 1,097,982 1,161,693 Fair value of plan assets at the beginning of the year (522,474 ) (492,408 ) (520,608 ) Interest income (49,720 ) (42,224 ) (35,809 ) Return on investments in the year (excluding interest income) 2,443 11,405 24,143 Early settlement in the plan — 3,698 — Employer contributions (40,278 ) (87,945 ) (30,336 ) Benefit payments 85,502 85,000 70,202 Fair value of plan assets at the end of the year (524,527 ) (522,474 ) (492,408 ) Net defined benefit liability 617,314 575,508 669,285 The total expense recognized in the financial results is as follows: 12/31/2023 12/31/2022 12/31/2021 Current service cost (157 ) (219 ) (487 ) Interest on actuarial obligation (57,337 ) (56,119 ) (52,490 ) (57,494 ) (56,338 ) (52,977 ) Total amount recognized as accumulated other comprehensive income: 12/31/2023 12/31/2022 12/31/2021 Accumulated at the beginning of the year 204,788 141,803 59,904 Actuarial gain (loss) arising from financial assumptions (62,807 ) 88,709 183,156 Actuarial (loss) gain arising from experience adjustment 62,889 (14,319 ) (77,112 ) Actuarial loss arising from demographic assumptions (22,116 ) — — Return on investments in the year (excluding interest income) (2,443 ) (11,405 ) (24,145 ) Accumulated at the end of the year 180,311 204,788 141,803 The plan's assets consist of the following: 12/31/2023 12/31/2022 Value % Value % Fixed income 523,743 100.00% 496,950 95.28% Others — — 24,618 4.72% 523,743 100.00% 521,568 100.00% Plan assets consist of financial assets quoted on active markets and are therefore classified as Levels 1 2 The following are the primary assumptions used to determine the Company's and its subsidiaries' benefit obligations: Futura Health insurance 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Discount rate 9.29% 10.03% 10.12% p.a. 10.45% Inflation rate 3.50% 3.50% 4.50% p.a. 4.25% Future salary increases N/A N/A N/A N/A Morbidity (aging factor) N/A N/A 3.00% 3.00% Future pension increases 3.50% 3.50% 3.00% p.a. 3.00% Overall mortality (segregated by sex) N/A N/A AT-2000(smoothed in 10%) AT-2000 Disability mortality N/A N/A IAPB-1957 IAPB-1957 Entry into disability (modified) N/A N/A UP-84 modified UP-84 modified Turnover N/A N/A 0.60/ (service time +1) 0.60/ (service time +1) Sensitivity analysis Changes in the discount rate to the date of the financial position is one Discount rate Increase 0.50% Reduction (0.50)% Futura 672,044 727,827 Health insurance (23,123 ) 20,998 There have been no changes regarding the biometric and demographic assumptions compared to previous years and the methods adopted in preparing the sensitivity analysis.

SHARE-BASED PAYMENT

SHARE-BASED PAYMENT	12 Months Ended
	Dec. 31, 2023
SHARE-BASED PAYMENT
SHARE-BASED PAYMENT	24. SHARE-BASED PAYMENT Accounting policy: The fair value of share-based payment benefits at the grant date is recognized, as personnel expenses, with a corresponding increase in equity, for the period in which employees unconditionally acquire the right to the benefits and ratably over the vesting period. The amount recognized as an expense is adjusted to reflect the number of shares for which there is an expectation that the service conditions and non-market acquisition conditions will be met, such that the amount ultimately recognized as an expense is based on the number of shares that actually meet the service conditions and non-market acquisition conditions on the date the payment rights are acquired (vesting date). For share-based payment benefits with a non-vesting condition, the grant date fair value of the share-based payment is measured to reflect such conditions and there is no modification for differences between expected and actual benefits. The fair value of the amount payable to employees in respect of share appreciation rights, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities during the period in which employees unconditionally acquire the right to payment. Liabilities are remeasured at each financial position date and settlement date, based on the fair value of share appreciation rights. Any changes in the fair value of the liability are recognized in profit or loss as personnel expenses. The Company and its subsidiaries have Share-Based Compensation Plans that are payable in shares and cash. As of December 31, 2023, the Group has the following share-based payment arrangements: Plans before 2022 (i) Share grant plans (settled in share), without lock-up, with delivery of shares at the end of the 5-year grace period, conditioned only on the maintenance of the employment relationship (service condition). (ii) Share grant plans (settled in share), without lock-up, with delivery of shares throughout or at the end of the grace period of 3 to 5 years, subject to i) part of the options on maintaining the employment relationship (service condition) and ii) starting from the achievement of each of the metrics that make up the performance goals (performance conditions). (iii) Share-based remuneration plan (cash-settled) where beneficiaries are allocated a certain number of units referenced to a theoretical share price calculated based on the Group's EBITDA each year. The units will be paid in cash, upon compliance with the contractual conditions of a 3 to 5 year vesting period. Payments take place at the end of each cycle (3 to 5 years after the grant date), based on the converted reference value of the share at that time. Grants made in 2023 Share grant program (liquidated in shares) In the year ended of December 31, 2023, the following Grant Program was established: Program Conditions for vesting Cosan Partners 2023. Grants January 30, 2023. The incentive program is conditioned on length of service (service condition) and performance targets (performance conditions). Of the program's total shares, 60% are related to length of service for a period of 3 years, with shares being granted annually. The remainder, equivalent to 40% of the program, are related to performance goals, requiring the achievement of specific metrics that can vary between 0% and 110% (to calculate the fair value, reaching 100% was considered). Stocks stay in lock-up for a year. Grant March 28, 2023. The incentive program is conditioned on length of service (service condition) and performance targets (performance conditions). Of the program's total shares, 49% are related to length of service for a period of 3 years, with shares being granted annually. The remainder, equivalent to 51% of the program, are related to performance goals, requiring the achievement of specific metrics that can vary between 0% and 110%. (to calculate the fair value was considered the achievement of 100%). Shares are in lock-up for one year. The total value of shares granted in the two plans is 12,472,325. Cosan Invest. Grant July 31, 2023. The incentive program is conditioned on length of service (service condition) and performance targets (performance conditions). Of the program's total shares, 41% are related to length of service for a period of 3 years, with shares being granted annually. The remainder, equivalent to 59% of the program, are related to performance goals, requiring the achievement of specific metrics that can vary between 50% and 150%. Program Conditions for vesting Invest Cosan III - Partners Grant December 01, 2023. The incentive program in the matching model is conditioned on service time (service condition) and the investment made by the beneficiary with own resources, which must be maintained in shares during the grace period. Of the total actions of the program 50% are related to service time of 3 years and the rest, equivalent to 50% of the program, related to service time of 5 years. Rumo Invest. Grant September 1, 2023. Option programs, without lock-up, with delivery of the shares at the end of the three-year SOP Moove. Grant July 1, 2023. The incentive program is conditioned on length of service (service condition) and linked to the occurrence of a liquidity event defined in the program (performance conditions). The options granted to participants may only be exercised after they become vested options, and the maximum period for exercising the Options will be 6 (six) years from the date of grant. The exercise price of the options covered by this Program is R$50.05 for Model A options, R$106.28 for Model B options and R$135.05 for Models C and D options (“Exercise Price”) and must be paid in cash, simultaneously with the formalization of the subscription or purchase. To measure fair value, the binomial model is used with premises such as price of the base asset, distribution of dividends (0% dividend yield), exercise price according to each Model within the program, expected average exit rate, risk-free rate, volatility and effect of lock-up linked to the exercise of options. Award Type / Award Date Company Life expectancy ( months ) Grants under plans Exercised / Canceled / Transferred Available Fair value as of grant date - R$ Share grant program 07/31/2018 Cosan S.A. 60 842,408 (842,408 ) — 9.65 07/31/2019 Cosan S.A. 60 229,020 (41,714 ) 187,306 13.44 07/31/2020 Cosan S.A. 60 68,972 (6,704 ) 62,268 20.93 07/31/2021 - Invest I Cosan S.A. 36 424,839 (25,722 ) 399,117 24.38 09/10/2021 - Invest II Cosan S.A. 48 5,283,275 (1,981,231 ) 3,302,044 22.24 10/11/2021 - Invest III Cosan S.A. 60 806,752 — 806,752 23.20 07/31/2022 - Invest I Cosan S.A. 36 846,506 (11,208 ) 835,298 18.74 11/22/2022 - Invests Partners Cosan S.A. 60 377,173 — 377,173 17.14 01/30/2023 - Invest Partners Cosan S.A. 36 12,472,325 — 12,472,325 15.26 07/31/2023 - Invest Cosan I - Regular Cosan S.A. 36 1,047,845 — 1,047,845 17.53 12/01/2023 - Invest Cosan III - Associates Cosan S.A. 60 546,734 — 546,734 17.68 22,945,849 (2,908,987 ) 20,036,862 07/31/2019 Comgás 48 83,683 (83,683 ) — 79.00 07/01/2023 - Program SOP A Moove 72 699,276 — 699,276 142.62 07/01/2023 - Program SOP B Moove 72 279,710 — 279,710 88.32 07/01/2023 - Program SOP C Moove 72 223,768 — 223,768 76.54 07/01/2023 - Program SOP D Moove 72 139,855 — 139,855 71.45 1,342,609 — 1,342,609 08/01/2018 Rumo S.A. 60 1,149,544 (1,149,544 ) — 13.94 08/15/2019 Rumo S.A. 60 843,152 (267,977 ) 575,175 22.17 11/11/2020 Rumo S.A. 60 776,142 (249,747 ) 526,395 20.01 05/05/2021 Rumo S.A. 60 1,481,000 (977,523 ) 503,477 20.84 09/15/2021 Rumo S.A. 36 1,560,393 (191,959 ) 1,368,434 18.19 09/01/2022 Rumo S.A. 36 1,781,640 (53,959 ) 1,727,681 20.36 09/01/2022 Rumo S.A. - 146,909 (146,909 ) — 20.36 09/01/2023 Rumo S.A. 36 1,724,867 — 1,724,867 21.86 9,463,647 (3,037,618 ) 6,426,029 Share-based compensation plan (settled in cash) 07/31/2019 - Invest I Moove 60 132,670 (26,285 ) 106,385 50.79 07/31/2020 - Invest II Moove 60 106,952 (17,695 ) 89,257 61.89 07/31/2021 - Invest III Moove 36 80,729 (13,628 ) 67,101 102.73 07/31/2022 - Invest IV Moove 36 77,967 (3,779 ) 74,188 135.05 07/31/2023 - Invest V Moove 36 82,204 (233 ) 81,971 150.98 08/01/2021 Compass 24 29,492 (29,492 ) — 25.46 08/01/2021 Edge Comercialização 36 35,075 (6,001 ) 29,074 25.46 08/01/2021 Compass 36 170,647 — 170,647 25.46 08/01/2021 Compass 36 37,572 — 37,572 25.46 11/01/2021 Compass 32 192,405 — 192,405 25.46 11/01/2021 Compass 32 1,646,411 (17,873 ) 1,628,538 25.46 02/01/2022 Compass 29 90,087 — 90,087 25.59 08/01/2022 Compass 36 837,439 — 837,439 25.59 08/01/2022 Compass 36 30,651 (6,460 ) 24,191 25.59 08/01/2022 TRSP 36 31,675 — 31,675 25.59 08/01/2023 Compass 36 242,802 — 242,802 34.12 08/01/2023 Compass 36 25,716 — 25,716 34.12 08/01/2023 TRSP 36 22,950 — 22,950 34.12 3,873,444 (121,446 ) 3,751,998 Total 37,709,232 (6,151,734 ) 31,557,498 a) Reconciliation of outstanding share options The change in outstanding share options is as follows: Parent company Consolidated Balance as of January 1, 2022 7,801,240 15,592,511 Granted 1,223,679 5,156,829 Exercised/cancels/other (1,597,962 ) (2,872,832 ) Balance as of December 31, 2022 7,426,957 17,876,508 Granted 14,066,904 16,868,466 Exercised/cancels/other (1,456,999 ) (3,187,476 ) Balance as of December 31, 2023 20,036,862 31,557,498 b) Fair value measurement The weighted average fair value of the programs granted during December 31, 2023 and 2022 and the main assumptions used in applying the Black-Scholes and Binominal model were as follows: Average market price on the grant date Interest rate Volatility Cosan S.A 12/31/2023 16.82 N/A N/A 12/31/2022 17.14 6.82% 36.50% Compass 12/31/2023 42.21 N/A N/A 12/31/2022 29.20 N/A N/A Comgás 12/31/2023 - N/A N/A 12/31/2022 79.00 N/A N/A TRSP 12/31/2023 42.21 N/A N/A 12/31/2022 29.20 N/A N/A Rumo (i) 12/31/2023 21.87 10.41% 25.84% 12/31/2022 20.56 11.53% 27.70% Moove (ii) 12/31/2022 105.98 4.05% 42.85% (i) Volatility was determined based on the historical volatility of the share price in the last thirty days prior to the grant date. (ii) Volatility was determined based on the historical volatility of the parent company's share price, since is not yet publicly traded, taking as a measure the period proportional to the term of the plan. c) Expense s recognized in profit or loss Share-based compensation expenses included in the profit or loss for the years ended December 31, 2023, 2022 and 2021 were R$207,713, R$99,098 and R$84,052 respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	25 SUBSEQUENT EVENTS COSAN CORPORATE ISSUANCE OF SENIOR NOTES 2031 On January 26, 2024, the Company issued a senior Notes offering for a total volume of US$600,000 equivalent to R$2,947,500, through its wholly owned subsidiary Cosan Luxembourg S.A ("Cosan Luxembourg"). The issuance of senior Notes occurred with an annual interest rate of US$ + 7.25%, maturing in June 2031 and semi-annual interest payments. On February 16, 2024, the Company committed the remaining funds from Senior Notes 2031 4131 4131 2031 4131 4131 DISTRIBUTION OF DIVIDENDS FROM VALE The Board of Directors of Vale approved on February 22, 2024 the remuneration of shareholders in the amount of R$11,721,894. The declared amount corresponds in full to dividends in the total amount of R$2.738548374 per share. The payment occurred on March 19, 2024 and the amount received by the subsidiary Cosan Oito was R$577,469. SALE SHARES VALE S.A AND UNWIND OF DEBTS AND COLLAR FINANCING On April 19, 2024, the Company sold a further million shares equivalent to % of the total shares in the Collar Financing structure, together with the early settlement of the remaining balance of the debt. With this last advance payment, the company settled % of the debts linked to collar operation and derivatives, and now only holds a direct stake in Vale. After the sale, direct stake in Vale's total shares became % and % of the voting capital, i.e. excluding treasury shares. UNWIND CALL SPREAD - OPERATION VALE S.A On May 8, 2024, the Company settled the 2024 tranche of the call spread structure, in which it obtained a cash inflow gain of R$ and now holds the optionality of %, against the % held until then. C APITAL REDUCTION OF COSAN OITO S.A. On May 23, 2024, the Ordinary and Extraordinary General DISTRIBUTION OF INTEREST ON EQUITY OF VALE S.A. On July 25, 2024, Vale's Board of Directors approved the distribution of interest on equity ("JCP") in the amount of R$8,940,158. The amount declared corresponds entirely to dividends in the total amount of R$2.093798142 per share. Payment took place in September 2024 in the amount of R$315,622, net of withholding taxes. ISSUE OF DEBENTURES On June 28, 2024, Cosan issued debentures, not convertible into shares, of the unsecured type, in the total amount of R$1,450,000, divided into two six APPROVAL TO CANCEL TREASURY SHARES On August 9, 2024, the Board of Directors appro ELEVENTH ISSUE OF COSAN DEBENTURES On October 18, 2024, the Board of Directors of S.A. approved the public offering of the 11 th three series, in the total amount of R$ , whose disbursement was on November 8, 2024. The first se three CHANGES TO COSAN'S EXECUTIVE BOARD As of November 1, 2024, Mr. Nelson Roseira Gomes Neto stepped down the position of chief executive office of Cosan and became the chief executive office of Raízen. On the same date, Mr. Marcelo Eduardo Martins stepped down as Chief Strategy Officer and became the new chief executive office of Cosan. C OMPASS TENTH EMISSION OF COMGÁS DEBENTURES On February 29, 2024, the Board of Directors of the indirect subsidiary Comgás approved the public offer of the 10 THIRD ISSUE OF COMPASS DEBENTURES On March 15, 2024, the subsidiary Compass Gás e Energia S.A. (“Compass”) raised its 3 COMPASS DIVIDEND RESOLUTION On March 27, 2024, the Board of Directors of the indirect subsidiary Compass Gas and Energy approved the distribution of dividends in the amount of R$1,500,000. The payment occurred on April 12, 2024 and the amount received by the subsidiary Cosan Dez was R$1,320,000. COMPASS AND TRSP TRADE NOTES On March 20, 2024, Compass and its subsidiary TRSP signed the 1 LOAN AGREEMENT OF EDGE COMERCIALIZAÇÃO On March 21, 2024, the subsidiary "Edge C omercialização" S.A, signed 4,131 per year START OF TRSP OPERATIONS The second quarter of 2024 The start of operations was mainly due to the completion of the LNG regasification terminal, located in Santos/SP. As shown in note 16 The terminal has the capacity to regasify approximately 14 million m 3 ACQUISITION OF SHAREHOLDINGS AND CONTROL OF COMPANHIA PARANAENSE DE GÁS - COMPAGAS As disclosed to the market in a Material Fact on July 10, 2024, the indirect subsidiary Compass Dois LTDA ("Compass Dois") entered into a Share Purchase Agreement to acquire a 51% stake and, consequently, control of Companhia Paranaense de Gás ("Compagas"). Compagas is the distributor of piped natural gas in the state of and operates this service exclusively under a concession contract valid until June 2054. Its distribution network totals approximately km of pipelines, serving more than customers in municipalities, with a distributed volume of m 3 /day of natural gas. On September 16, 2024, the indirect subsidiary Compass Dois Ltda. (“Compass Dois”) completed the acquisition of a 51% stake in Companhia Paranaense de Gás - COMPAGAS (“Compagas”) for the amount of R$962,125, and consequently took control. ELEVENTH ISSUE OF COMGÁS DEBENTURES On July 16, 2024, the Board of Directors of the indirect subsidiary Comgás approved the public offering of the 11 two 1 2 1 2 1 2 COMPASS AND TRSP COMMERCIAL NOTES On July 25, 2024, the indirect subsidiary TRSP raised R$750,000 through Commercial Notes subscribed by Compass Gás e Energia, with bullet remuneration equivalent to CDI + 1.2% p.a. and maturity on January 15, 2025 . The contract was signed through the depositary Laqus Depositária de Valores Mobiliários S.A., following the market conditions for the respective transaction. The funds obtained from the issue will be used to BIOMETANO VERDE PAULÍNIA – FIRST DEBENTURE ISSUE On October 18, 2024, Biometano Verde Paulinia, a subsidiary of Compass, raised funds for the company's first issue of simple, non-convertible debentures, in the amount of R$ 235,000, with semi-annual remuneration equivalent to CDI + 1.2% p.a. and maturity on October 10, 2025. The funds obtained from the issue will be used for a bridge loan to set up a biogas purification plant to produce biomethane. NORGÁS – COMPLETION OF THE SALE OF ASSETS HELD FOR SALE On November 6, 2024, Compass concluded the full sale of its 51% stake in Norgás, in the amount of R$ 629,155. MOOVE MOOVE DIVIDEND RESOLUTION On June 12, 2024, the Board of Directors of the subsidiary Moove Lubricants Holdings (“MLH”) approved the distribution of dividends in the amount of US$167,003 thousand, equivalent to R$900,000. The payment took place on June 21, 2024 and the Company received the amount of US$116,903 thousand, equivalent to R$630,000. NEW LOANS On June 14, 2024, the indirect subsidiary Cosan Lubrificantes e Especialidades S.A. (“CLE”) contracted two one 269,456 On June 14, 2024, Moove Lubrificants Limited (“MLL”) contracted two 242,396 MOOVE´S ACQUISITION OF DIPI HOLDINGS S.A On September 29, 2024, Moove’s subsidiary Cosan Lubrificantes e Especialidades S.A. entered into a sale and purchase agreement to acquire all of the shares of DIPI Holdings S.A. for the price of R$410,000, with R$310,000 to be paid at closing, subject to closing price adjustments, and R$100,000 to be paid by 2027 2025 IPO MOOVE On October 1, 2024, the company announced to the market the initial public offering of 25,000,000 common shares of the Moove subsidiary, pursuant to a registration statement on Form F- 1 2024 RADA R SALE OF AGRICULTURAL PROPERTIES - RADAR On July 19, 2024, the indirect subsidiary Jequitibá Propriedades Agrícolas Ltda signed a contract for the sale of the rural property called Fazenda Vista Alegre, located in the region of Araçatuba, in the northwest of the state of São Paulo, with a total registered area of 3,124.35 hectares and suitable for growing sugar cane. The sale price is R$213,000, to be received in installments until January 2029. On October 3, 2024, the indirect subsidiary Esus Brasil Participações S.A. signed a purchase and sale agreement for the rural property called Fazenda Santo Antônio, located in the municipality of Martinópolis, state of São Paulo, with a total registered area of 3,399.24 hectares and suitable for growing sugarcane. The amount of the sale is R$ 172,000, to be received in installments until February 2027. On October 8, 2024, the indirect subsidiary Duguetiapar Empreendimentos e Participações S/A signed a purchase and sale agreement for the rural property called Fazenda São Jorge, located in the municipality of Paraguaçu Paulista, state of São Paulo, with a total registered area of 578.89 hectares and suitable for growing sugarcane. The sale price is R$37,093, payable in cash. On October 15, 2024, the indirect subsidiary Duguetiapar Empreendimentos e Participações S/A signed a purchase and sale agreement for the rural property called Fazenda Ipiranga, located in the municipality of Echaporã, state of São Paulo, with a total registered area of 567.41 hectares and suitable for growing sugarcane. The sale price is R$34,907, payable in cash. RUMO R ENEWAL OF THE SUDAM TAX BENEFIT On December 20, 2023, Rumo Malha Norte S.A. presented the incorporation report number 143 2023 024213308 1 2,199 14 PORT TERMINAL PROJECT - SEEDS On March 25, 2024, the Companies Rumo S.A. and EMBRAPORT - Empresa Brasileira de Terminais Portuários S.A. signed a binding agreement for the implementation a new port project (terminal) which will handle grains fertilizers at funded through a combination of beginning subject to the fulfillment of certain precedent which are usual transaction satisfaction construction time is estimated in INCORPORATION OF ELEVAÇÕES PORTUÁRIAS On April 30, 2024, CLI SUL S.A. (“CLI SUL”) completed the process of incorporating Elevações Portuárias S.A. (“EPSA”), after obtaining the necessary regulatory approvals. As a result of this corporate reorganization, the subsidiary Rumo S.A. (“Rumo”) received from CLI SUL, on the same date, the amount of R$168,855. This amount refers to the additional acquisition price that CLI SUL undertook to pay to Rumo, under the terms of the share purchase agreement signed between the parties on July 15, 2022, and corresponds to 20% of the outstanding balance of the acquisition financing, plus accrued interest and other charges, deducted from the cash held by CLI SUL. After the merger, CLI SUL’s shareholders became CORREDOR LOGÍSTICA E INFRAESTRUTURA S.A. (“CLI”) and Rumo, with the shareholding split remaining at 80% for CLI and 20% for Rumo. ADDENDUM TO THE RUMO MALHA PAULISTA CONCESSION AGREEMENT On May 28, 2024, the subsidiary Rumo signed with the Federal Government, through the National Land Transport Agency (“ANTT”), the 6 In order to update the Book of Obligations, the indirect subsidiary Rumo Malha Paulista will need to restore the economic and financial balance of the contract in an amount estimated at approximately R$1,170,000, of which R$500,000 will be converted into investments in its railway network and the rest will be paid in 4 two SALE OF SHARES IN TERMINAL XXXIX On May 29, 2024, the subsidiary Rumo entered into a share purchase agreement, selling 50% of its equity interest in Terminal XXXIX de Santos S.A. (“T-XXXIX”) to a consortium formed between Bunge Alimentos S.A. and Zen-noh Grain Corporation, as disclosed in a material fact on the same date. The sale of the stake in T-XXXIX represents a move towards financial discipline and capital recycling, strengthening the company's cash position so that it can concentrate its efforts on projects that support the ongoing capacity increase program and strengthen the structural competitiveness of the rail modal. The effectiveness of the operation depends on compliance with the binding conditions set out in the instrument, which has not yet occurred as of the date of this report. ISSUANCE OF DEBENTURES RUMO MALHA PAULISTA S.A. On March 25, 2024, the subsidiary 5 unsecured type two of which has On June 26, 2024, Rumo Malha Paulista raised R$704,000 with the 6 th two 10 15 On August 29, 2024, the subsidiary Rumo Malha Paulista raised R$800,000 with the 7 th two 12 COMPLIANCE WITH THE ESG GOAL 2 ND DEBENTURE OF MALHA PAULISTA As indicated in note 3.3 2 2023 1 2 EARLY REDEMPTIONS OF RUMO MALHA PAULISTA S.A. DEBENTURES On June 26, 2024, the indirect subsidiary Rumo Malha Paulista made the optional early redemption of R$757,944, the total amount of the first series of the 2 On the occasion of the optional early redemption, the holders of the debentures, on the date of the optional early redemption, were entitled to payment of: (a) the balance of the nominal unit value of the debentures of the first series; plus (b) the remuneration of the first series, calculated pro rata temporis, from the date of payment of the remuneration of the first series immediately preceding, on June 17, 2024, until the date of the optional early redemption; (c) plus a premium, apartment, levied on the amount of the early redemption, corresponding to 0.25% multiplied by the remaining term of the debentures of the first series. On August 29, 2024, Rumo Malha Paulista made the optional early redemption of R$790,084, the total amount of the first series of the 3 PROVISION OF ASSET WRITE-OFFS AND IMPAIRMENT LOSS OF RUMO MALHA SUL In the 2 2024 No. 01 2024 as provision for impairment loss and the amount of R$ 182,041 of provision for asset write-off. NEW JOINT VENTURE BETWEEN RUMO AND CHS FOR NEW TERMINAL IN SANTOS According to a material fact communicated to the market, on August 7, 2024, the subsidiary Rumo entered into a strategic partnership in the context of the development of the new port terminal for grain and fertilizer operations in Santos ("Terminal"). The subsidiary Rumo and CHS Agronegócio - Indústria e Comércio Ltda., a subsidiary of CHS INC, entered into a binding agreement to create a joint venture with shared control, which will implement the new Terminal, located in the area of EMBRAPORT - Empresa Brasileira de Terminais Portuários S.A., a company part of DP World Group. The Terminal will have the capacity to handle up to 12.5 million tons a year, of which 9 million tons will be grain and 3.5 million tons fertilizer. The start of construction of the Terminal is subject to compliance with the usual conditions precedent for this type of operation, including environmental licensing and legal and regulatory approvals. RAÍZEN EXCLUSION OF ICMS FROM THE PIS AND COFINS CALCULATION BASIS On April 10, 2024, joint venture Raízen S.A, through the indirect subsidiary Blueway, obtained approval from the Brazilian Federal Revenue Service for the request to qualify for a tax credit in the amount of R$1,824,019, determining the exclusion of ICMS from the PIS and COFINS calculation basis. DISTRIBUTION OF DIVIDENDS RAÍZEN S.A. The subsidiary together with Raízen S.A. approved on July 30, 2024 the distribution of additional dividends in the amount of R$103,488. The amount declared corresponds entirely to dividends in the total amount of R$0.01001412421 reais per share, disregarding treasury shares. The additional dividends declared herein will be paid by the Company in a single installment by the end of the fiscal year ending March 31, 2025.

NEW ACCOUNTING STANDARDS

NEW ACCOUNTING STANDARDS	12 Months Ended
	Dec. 31, 2023
NEW ACCOUNTING STANDARDS
NEW ACCOUNTING STANDARDS	26 . NEW ACCOUNTING STANDARDS 26.1 RECENT ACCOUNTING STANDARDS ADOPTED BY THE COMPANY Applicable standard Main requirements Impact Amendments to IAS 8 IAS 8 5 32 34 38 48 32 These changes had no impact on the Cosan Group’s consolidated financial statements because the Company’s accounting estimates already met the new definition. Amendments to IAS 1 IAS 1 114 117 122 117 117 139 118 119 121 These changes had no impact on the consolidated financial statements of the Cosan Group because the policies disclosed by the Company already met the new definition of material policies. Amendments to IAS 12 Change of scope of initial recognition exemption and clarifies how entities should account for deferred tax in certain transactions such as: leases and liabilities for disassembly and removal. The impacted paragraphs are: Alteration of items (i) and (ii) of letter b of item 15 22 24 15 22 24 98 98 8 These changes had no impact on the consolidated financial statements of the Cosan Group as it is not applicable to the Company. Applicable standard Main requirements Impact Amendments to Standard IFRS 17 The amendment adds a new transition option to IFRS 17 one 17 9 These amendments had no impact on the consolidated financial statements of Grupo Cosan as it is not applicable to the Company. Amendment IAS 12- item 4 Two 2023 Given that in 2023 Two 32 In view of this scenario, the IASB and the AASB proposed changes in IAS 12 197 32 Two 4 32 The Company applied this temporary exemption for the financial statements ending December 31, 2023. Additionally, we assess what is in the scope of tax regulations that have been enacted or substantially enacted in some of the countries in which certain entities consolidated by the group operate. In spite of the fact that the implementation of these regulations is still very recent and that no country applied a concrete minimum global tax requirement in 2023 26 . 2 NEW STANDARDS AND INTERPRETATIONS NOT YET IN FORCE The following new standards, interpretations and amendments were issued by CPC and by IASB but are not effective for annual periods started after January 1, 2023. Early adoption is not allowed. Additionally, based on an initial review, the Company currently believes that the adoption of these following standards/amendments will not significantly affect the consolidated result or financial position of the Company. < 0 Applicable standard Key requirements or changes in accounting policy Amendments to IFRS 16 Inclusion of requirements on variable payments for a sale-leaseback that aims to provide guidance on how to account for variable payments to the seller-lessee in a Sales and leaseback transaction. These changes did not have a significant impact on the consolidated financial statements of the Cosan Group, as it is not applicable to the Company. Changes to IAS 1 The change in the standard provides further clarification for classification of debt between circulating and non-circulating aimed at the right of an entity to defer settlement should exist on the base date, exclusion of the application for the right to be unconditional and included the application to have substance. It also carried out further clarification for liabilities with covenants that guides only the covenants that must comply to the base date affect the classification of a liability as circulating or non-circulating. For covenants after the base date do not affect the classification of liabilities. For December 2023, the Company did not implement it in advance, however, no significant impacts are expected, since the classification between short and long term is already carried out within the new definitions. As for covenants, the Company constantly monitors and will make any required disclosures, if applicable. Amendments to IAS 7 7 The changes introduce two one 7 one 7 Applicable standard Key requirements or changes in accounting policy Changes to IAS 21 The changes bring greater clarification about an entity being able to perform activities abroad in two New Accounting Standard - IFRS 18 This new standard aims to provide investors with a deeper understanding of companies' financial performance by offering consistent benchmarks for their analyses, enabling better investment decisions. Given that the standard was only published in April 2024, there are no impacts for December 2023. Therefore, the Company has not yet assessed the impacts, but this will be done for future fiscal years, considering that the standard takes effect in 2027

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 31, 2023
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted [Flag]	false

STATEMENT OF COMPLIANCE AND M_2

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
ACCOUNTING POLICIES
FUNCTIONAL AND PRESENTATION CURRENCY	FUNCTIONAL CURRENCY AND FOREIGN CURRENCY The consolidated financial statements are presented in Reais, which is the functional currency of the Company, its subsidiaries and joint ventures in Brazil, because it is the currency of the primary economic environment in which they operate, consume, and generate resources. The main functional currencies of the subsidiaries located outside Brazil are the US Dollar, the Euro or the Pound Sterling. Unless otherwise specified, all balances have been rounded to the nearest thousand. Monetary assets and liabilities denominated and calculated in foreign currencies at the financial position date are converted into the functional currency using the current foreign exchange rate. Non-monetary assets and liabilities measured at fair value in a foreign currency are converted into the functional currency using the foreign exchange rate in effect on the date the fair value was determined. Foreign currency differences resulting from conversions are generally accounted for in profit or loss. Assets and liabilities arising from international operations, including goodwill and fair value adjustments resulting from the acquisition, are converted into Reais at the financial position date using the foreign exchange rates in effect at the time. Income and expenses from international operations are converted into Reais using the foreign exchange rates in effect on the dates of the transactions. Foreign currency differences from non-monetary assets and liabilities The following table presents the foreign exchange rate, expressed in Reais for the years indicated, as informed by the Central Bank of Brazil (“BACEN”): Currency 12/31/2023 12/31/2022 12/31/2021 Dollar (U.S.$) BRL 4.84 BRL 5.22 BRL 5.58 Pound Sterling (£) BRL 6.16 BRL 6.28 BRL 7.52 Euro (€) BRL 5.35 BRL 5.57 BRL 6.32 Yen (¥) BRL 0.03 BRL 0.04 BRL 0.05
USE OF JUDGMENTS AND ESTIMATES	USE OF JUDGMENTS AND ESTIMATES In preparing these financial statements, Management used judgments and estimates that affect the application of the Cosan Group's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Underlying estimates and assumptions are continually reviewed and recognized prospectively, when applicable. Information on critical judgments, assumptions and estimates of uncertainties in the application of accounting policies that have a more significant effect on the amounts recognized in the financial statements are included in the following notes: Note 1.2 Note 5.5 Note 5.7 Note 5.10 Note 5.11 Note 9.1 Note 10 Notes 11.1 11.2 Notes 11.5 Note 12 Note 15 Note 16 Note 23 Note 24

OPERATIONS AND CORPORATE REOR_2

OPERATIONS AND CORPORATE REORGANIZATION (Tables)	12 Months Ended
	Dec. 31, 2023
OPERATIONS AND CORPORATE REORGANIZATION
Schedule Of fair value measurement premium allocation	Balances as of December 1, 2023 Fair value as of November 30, 2023 16,274,081 Fair value of Vale’s assets and liabilities according to Cosan’s participation (i) 8,841,481 Available amount to be allocated 7,432,600 Allocation (i) Added value - Mining rights (ii) 7,432,600 Deferred tax on added value (2,527,084 ) Goodwill (iii) 2,527,084 (i) As the evaluation report prepared by specialized external evaluators. (ii) The surplus value will be amortized for 38 years following the expected useful life and exhaustion of Vale’s mining reserves. (iii) Although the Company has allocated all goodwill to Mining Rights, income tax and deferred social contribution relating to surplus value have been recognized and, in accordance with IAS 12.19
Schedule of valuation by equity method	The adjustment resulting from the valuation by the equity method is demonstrated as follows: Company Total amount of shares Shareholders' equity of Vale S.A. Quantity shares owned Cosan's interest (i) Equity in earnings Total investment as of December 31, 2023 Vale S.A. 4,539,007,580 190,965,062 210,866,700 4.90% 96,075 15,662,485 (i) Percentage of participation, excluding treasury shares for equity calculation. share of the total shares is 4.65% as of December 31, 2023.
Schedule of investment in affiliate	Inception date At November 30, 2023 (i) Description % Amount % Amount Direct shareholding 1.47% 4,918,245 2.45% 8,220,927 Equity collar 3.14% 11,117,824 2.40% 8,053,154 4.61% 16,036,069 4.85% 16,274,081 (i) From December 1, 2023, due to the acquisition of significant influence, the Company reclassified its share of financial investment for Investment in associates.
Schedule of Loans contracted for acquisition of assets	The following loans were contracted for the acquisition of assets, together with the banks below: Creditor Amount (ii) Maturities Currency (i) Annual interest rate (i) JP Morgan S.A. 789,659 Oct-24 Euro 2.95% JP Morgan S.A. 1,825,467 Oct-25 Euro 3.20% JP Morgan S.A. 1,785,329 Oct-26 Euro 3.40% JP Morgan S.A. 741,320 Oct-27 Euro 3.56% Citibank S.A. 526,443 Oct-24 Yen 0.25% Citibank S.A. 1,216,939 Oct-25 Yen 0.25% Citibank S.A. 1,190,274 Oct-26 Yen 0.25% Citibank S.A. 494,199 Oct-27 Yen 0.25% Total 8,569,630 (i) Debts were contracted ( Resolução 4131 four (ii) During the first months of 2024
Schedule of debt settlement	Cosan interest Debt settlement Reference date Direct Collar Total (iii) Principal Interest Gain/Loss Settlement Collar Financing Inception date (October/2022) 1.47% 3.14% 4.61% 8,569,630 — — August 2023 1.65% 3.21% 4.85% (275,866 ) (4,878 ) 28,961 October 2023 1.75% 3.11% 4.85% (252,540 ) (624 ) 28,009 November 2023 2.45% 2.40% 4.85% (1,844,022 ) (41,355 ) 30,525 December 2023 (ii) 2.45% 2.20% 4.65% (561,259 ) (14,047 ) 29,487 January 2024 (i) 2.62% 2.03% 4.65% (1,698,606 ) (49,773 ) 188,140 February 2024 (i) 3.91% 0.74% 4.65% (2,067,956 ) (63,689 ) 303,431 April 2024 (i)/(iv) 3.91% — 3.91% (1,918,773 ) (65,880 ) 331,116 (i) Settlement carried out after the closing of the 2023 (ii) On December 18, 2023, the early settlement of debts, derivatives and permanent disposal of 9.5 million shares of Vale equivalent to the participation of 0.21% of the total shares of that company in the Collar Financing structure was carried out, which resulted in a positive cash effect of R$68,573. (iii) Cosan’s stake in Vale’s total shares. (iv) On April 19, 2024, the Company sold an additional 33.525 million shares equivalent to a 0.74% stake in the total shares in the Collar Financing structure, together with the early settlement of the remaining debt. With this last advance payment, the Company settled 100% of the debts linked to the operation and collar derivatives, now holding only a direct stake in Vale.
Schedule of structured derivatives	Inception Date At December 31, 2023 Description % Amount (paid)/received % (i) Fair value Collar 3.14% 499,197 2.20% 89,401 Call Spread 1.60% (888,612 ) 1.60% 562,435 Forward (1,134,933 ) 366,296 Collar synthetic 246,321 196,139 Total (389,415 ) 651,836 (i) Reduction in the percentage of participation via collar operation due to the settlements that occurred throughout 2023
Schedule of equity interest	As of December 31, 2023, the equity interest and economic benefit of Cosan S.A. on Cosan Nove % Equity interest % Economic benefit (i) Cosan Nove 73.09% 66.16% Cosan Dez 76.80% 72.00% (i) Percentage used to calculate the interest as of December 31, 2023. To calculate the dividends of Nove and for preferred shareholders, the profits of the respective Companies are used, multiplied by the participation percentages using the percentages defined in the Shareholders’ Agreements.
Schedule of summary of accounting effect	Below is a summary of the accounting effect of the events mentioned above: Note Financial asset Investment in subsidiaries and associates Debt incurred (vi) Derivatives Dividends receivable, net Dividends payable Collar (i) Synthetic Collar (ii) Forward (ii) At January 1, 2023 19,586,193 — (8,808,673 ) (2,840,544 ) (1,237,907 ) 1,954,493 22,842 — - Impacts on the profit or loss MTM of shares (iii) 22 (3,312,112 ) — — — — — — — Interest and monetary and exchange variation (accrual) 22 — — 599,515 — — — — — Dividends declared by Vale (vii)/(viii) 21 — — — — — — 1,339,340 — Costs of banking operations with derivatives 22 — — — — — — (554,998 ) — MTM of derivatives 22 — — (2,011,980 ) 3,046,926 1,434,046 (1,588,197 ) — — Equity in earnings of investees — 96,075 — — — — — — Cost of selling a shareholding (ix) — (701,575 ) — — — — — — - Impacts on cash flow - (receipt) / payment Dividends paid to minority shareholders from Cosan Nove — — — — — — — 821,772 Dividends (received) from Vale (iv) — — — — — — (1,305,410 ) — Costs of banking operations with derivatives (v) — — — — — — 586,855 — Partial payment of loans — — 2,994,592 — — — — — Payment of derivative financial instruments — — 438,138 — — — — — Receipt of derivative financial instruments — — — (116,981 ) — — — — - Impacts on the financial position Minority dividends payable referring to structure of issuance of preferred shares — — — — — — — (821,772 ) Income tax — — — — — — (88,629 ) — Equity in earnings of investees and other comprehensive income — (6,096 ) — — — — — — Transfer to investments in subsidiaries and associates 9.1 (16,274,081 ) 16,274,081 — — — — — — At December 31, 2023 — 15,662,485 (6,788,408 ) 89,401 196,139 366,296 — — (i) Collar contracted to protect 3.21% of the shares acquired. (ii) Forward and synthetic collar contracted for the right to acquire and protect, respectively, 1.65% of Vale's shares. (iii) Mark to market consisting of a 2.45% interest in shares purchased in cash, totaling R$1,669,686, and b 2.41% stake in shares with Collar protection totaling R$1,642,426. (iv) The balance received from dividends is composed of R$1,250,712 referring to the year ended as of December 31,2023 and R$54,698 referring to the provisioned amount as of December 31, 2022. (v) The balance paid for costs of banking operations with derivatives is composed of R$554,998 referring to the year ended as of December 31,2023 and R$31,856 referring to the provisioned amount as of December 31, 2022. (vi) Also includes contracted derivatives (NDF) for exchange rate and interest protection. (vii) Vale’s Board of Directors approved, on July 27, 2023, the distribution of interest on equity ("JCP") in the gross total value of R$8,276,501, corresponding to the total value of R$1.917008992 per share, calculated according to its financial position of June 30, 2023. On October 26, 2023, also was approved the remuneration of shareholders in the amount of R$10,033. Of this amount, R$6,738 million refers to dividends corresponding to the total value of R$1.565890809 per share and R$3,295 related to interest on equity ("JCP") corresponding to the total value of R$0.765770758 per share as interest on equity. (viii) After obtaining significant influence, as described in item (e) above, the Company will no longer have its result impacted by dividend distribution, as the investment is now updated by the equity method. (ix) The amount of revenue related to the cost mentioned in this item was R$699,929.

STATEMENT OF COMPLIANCE AND M_3

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES
Schedule of Exchange Rates of Real for Functional Currencies of Subsidiaries	The following table presents the foreign exchange rate, expressed in Reais for the years indicated, as informed by the Central Bank of Brazil (“BACEN”): Currency 12/31/2023 12/31/2022 12/31/2021 Dollar (U.S.$) BRL 4.84 BRL 5.22 BRL 5.58 Pound Sterling (£) BRL 6.16 BRL 6.28 BRL 7.52 Euro (€) BRL 5.35 BRL 5.57 BRL 6.32 Yen (¥) BRL 0.03 BRL 0.04 BRL 0.05
Schedule of reclassification in income statement	The application of the change in accounting policy generated the following reclassification in the income statement in the comparative year: 12/31/2022 Reclassification 12/31/2022 (Reclassified) Net sales 39,737,368 (414,582 ) 39,322,786 Cost of sales (30,753,137 ) 196,318 (30,556,819 ) Gross profit 8,984,231 (218,264 ) 8,765,967 Selling expenses (1,276,279 ) — (1,276,279 ) General and administrative expenses (1,976,331 ) 218,264 (1,758,067 ) Other income, net 1,752,222 — 1,752,222 Operating expenses (1,500,388 ) 218,264 (1,282,124 ) Profit before equity in earnings of investees, finance results and income taxes 7,483,843 — 7,483,843 12/31/2021 Reclassification 12/31/2021 (Reclassified) Net sales 25,865,001 228,153 26,093,154 Cost of sales (19,864,248 ) (398,938 ) (20,263,186 ) Gross profit 6,000,753 (170,785 ) 5,829,968 Selling expenses (723,419 ) — (723,419 ) General and administrative expenses (1,572,357 ) 170,785 (1,401,572 ) Other income, net 382,600 — 382,600 Operating expenses (1,913,176 ) 170,785 (1,742,391 ) Profit before equity in earnings of investees, finance results and income taxes 4,087,577 — 4,087,577
Disclosure of reconciliation of changes in equity before and after corporate reorganization	Below we present the reconciliation of the Company’s equity as of December 31, 2021 considering the predecessor method: Cosan Limited Balance as of February 28, 2021 Predecessor Adjus tments (i) Cosan S. A. Balance Subsequent to the Corporate Reorganization Share capital 5,328 6,360,525 6,365,853 Treasury shares — (583,941 ) (583,941 ) Additional paid-in capital 2,006,653 (4,984,931 ) (2,978,278 ) Accumulated other comprehensive loss (1,978,092 ) 1,381,798 (596,294 ) Retained earnings 5,139,685 1,935,735 7,075,420 Equity attributable to owners of the Company 5,173,574 4,109,186 9,282,760 Equity attributable to non-controlling interest 15,638,932 (4,109,186 ) 11,529,746 Total shareholders’ equity 20,812,506 — 20,812,506 (i) The predecessor adjustments amount to the difference between the Cosan Limited balance as of February 28, 2021 and the Cosan S.A. balance subsequent to the Corporate Reorganization.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
SEGMENT INFORMATION
Selected information by segment	12/31/2023 Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of profit or loss Net sales 221,693,298 17,767,327 10,078,626 10,937,716 743,411 2,709 (221,693,298 ) (61,292 ) 39,468,497 Cost of sales (202,926,764 ) (14,256,031 ) (7,359,606 ) (6,838,433 ) (153,470 ) (3,648 ) 202,926,764 61,292 (28,549,896 ) Gross profit 18,766,534 3,511,296 2,719,020 4,099,283 589,941 (939 ) (18,766,534 ) — 10,918,601 Selling expenses (5,773,538 ) (164,399 ) (1,144,957 ) (40,658 ) — (556 ) 5,773,538 — (1,350,570 ) General and administrative expenses (2,815,532 ) (788,015 ) (645,634 ) (559,973 ) (74,355 ) (459,997 ) 2,815,532 — (2,527,974 ) Other income (expenses), net 1,968,248 607,226 (336 ) (100,780 ) 2,253,803 1,164,464 (1,968,248 ) — 3,924,377 Interest in earnings of associates (219,896 ) 178,978 — 75,333 20,015 2,647,255 219,896 (2,571,182 ) 350,399 Interest in earnings of joint venture — — — 1,266 — 1,694,679 — — 1,695,945 Finance results, net (5,962,849 ) (730,954 ) (319,136 ) (2,555,382 ) 30,798 (4,322,353 ) 5,962,849 — (7,897,027 ) Finance expense (6,241,261 ) (1,658,582 ) (242,751 ) (3,621,093 ) (6,776 ) (5,808,228 ) 6,241,261 — (11,337,430 ) Finance income 797,560 1,283,024 116,408 1,190,685 37,577 400,440 (797,560 ) — 3,028,134 Foreign exchange, net 1,240,924 152,592 (155,618 ) 368,259 (3 ) 1,412,208 (1,240,924 ) — 1,777,438 Derivatives (1,760,072 ) (507,988 ) (37,175 ) (493,233 ) — (326,773 ) 1,760,072 — (1,365,169 ) Income taxes (1,936,598 ) (859,311 ) (332,090 ) (197,174 ) (147,636 ) 1,261,785 1,936,598 — (274,426 ) Profit for the year 4,026,369 1,754,821 276,867 721,915 2,672,566 1,984,338 (4,026,369 ) (2,571,182 ) 4,839,325 Profit (loss) from discontinued operations — 45,419 — — — 20,384 — (20,384 ) 45,419 Profit (loss) attributed to: Owners of the Company 3,863,605 1,410,630 193,888 218,886 768,162 1,094,391 (3,863,605 ) (2,591,566 ) 1,094,391 Non-controlling interests 162,764 389,610 82,979 503,029 1,904,404 910,331 (162,764 ) — 3,790,353 4,026,369 1,800,240 276,867 721,915 2,672,566 2,004,722 (4,026,369 ) (2,591,566 ) 4,884,744 Other selected data Depreciation and amortization 8,071,288 899,635 273,772 2,175,834 275 15,427 (8,071,288 ) — 3,364,943 EBITDA 19,997,104 4,244,721 1,201,865 5,650,305 2,789,679 5,060,333 (19,997,104 ) (2,571,182 ) 16,375,721 Additions to fixed assets, intangible assets and contract assets 11,396,056 2,317,889 177,971 3,689,877 39,892 42,333 (11,396,056 ) — 6,267,962 Reconciliation of EBITDA Profit for the year 4,026,369 1,754,821 276,867 721,915 2,672,566 1,984,338 (4,026,369 ) (2,571,182 ) 4,839,325 Income taxes 1,936,598 859,311 332,090 197,174 147,636 (1,261,785 ) (1,936,598 ) — 274,426 Finance results, net 5,962,849 730,954 319,136 2,555,382 (30,798 ) 4,322,353 (5,962,849 ) — 7,897,027 Depreciation and amortization 8,071,288 899,635 273,772 2,175,834 275 15,427 (8,071,288 ) — 3,364,943 EBITDA 19,997,104 4,244,721 1,201,865 5,650,305 2,789,679 5,060,333 (19,997,104 ) (2,571,182 ) 16,375,721 12/31/2022 (Restated) Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of profit or loss Net sales 244,293,722 19,719,205 8,980,077 9,841,508 834,616 10,416 (244,293,722 ) (63,036 ) 39,322,786 Cost of sales (233,658,136 ) (16,364,835 ) (6,990,171 ) (6,695,147 ) (560,274 ) (9,428 ) 233,658,136 63,036 (30,556,819 ) Gross profit 10,635,586 3,354,370 1,989,906 3,146,361 274,342 988 (10,635,586 ) — 8,765,967 Selling expenses (5,148,014 ) (163,256 ) (1,072,488 ) (30,619 ) — (9,916 ) 5,148,014 — (1,276,279 ) General and administrative expenses (2,425,318 ) (563,466 ) (347,591 ) (468,574 ) (45,535 ) (332,901 ) 2,425,318 — (1,758,067 ) Other income (expenses), net 283,606 (91,905 ) 29,002 348,543 1,302,442 164,140 (283,606 ) — 1,752,222 Interest in earnings of associates (119,338 ) 98,033 — 40,462 20,799 3,109,119 119,338 (2,849,516 ) 418,897 Interest in earnings of joint venture — — — — — (92,179 ) — — (92,179 ) Finance results, net (4,105,064 ) (377,136 ) (101,872 ) (2,329,035 ) 4,106 (2,353,999 ) 4,105,064 — (5,157,936 ) Finance expense (3,010,398 ) (1,291,850 ) (114,249 ) (1,521,478 ) (3,550 ) (1,775,408 ) 3,010,398 — (4,706,535 ) Finance income 811,948 898,100 75,817 1,108,620 7,656 3,687,328 (811,948 ) — 5,777,521 Foreign exchange, net 963,060 102,655 (15,394 ) 374,859 — (201,374 ) (963,060 ) — 260,746 Derivatives (2,869,674 ) (86,041 ) (48,046 ) (2,291,036 ) — (4,064,545 ) 2,869,674 — (6,489,668 ) Income taxes 864,710 (329,185 ) (10,062 ) (193,116 ) (74,915 ) 725,682 (864,710 ) — 118,404 Profit for the year (13,832 ) 1,927,455 486,895 514,022 1,481,239 1,210,934 13,832 (2,849,516 ) 2,771,029 Profit (loss) from discontinued operations — 49,846 — — — 17,180 — (17,180 ) 49,846 Profit (loss) attributed to: Owners of the Company (66,054 ) 1,834,528 340,914 156,380 749,840 961,066 66,054 (2,866,696 ) 1,176,032 Non-controlling interests 52,222 142,773 145,981 357,642 731,399 267,048 (52,222 ) — 1,644,843 (13,832 ) 1,977,301 486,895 514,022 1,481,239 1,228,114 13,832 (2,866,696 ) 2,820,875 Other selected data Depreciation and amortization 9,297,498 776,248 251,886 1,966,945 238 19,163 (9,297,498 ) — 3,014,480 EBITDA 12,524,020 3,410,024 850,715 5,003,118 1,552,286 2,858,414 (12,524,020 ) (2,849,516 ) 10,825,041 Additions to fixed assets, intangible assets and contract assets 9,339,898 1,659,202 109,263 2,717,745 19,212 25,952 (9,339,898 ) — 4,531,374 — Reconciliation of EBITDA — Profit for the year (13,832 ) 1,927,455 486,895 514,022 1,481,239 1,210,934 13,832 (2,849,516 ) 2,771,029 Income taxes (864,710 ) 329,185 10,062 193,116 74,915 (725,682 ) 864,710 — (118,404 ) Finance results, net 4,105,064 377,136 101,872 2,329,035 (4,106 ) 2,353,999 (4,105,064 ) — 5,157,936 Depreciation and amortization 9,297,498 776,248 251,886 1,966,945 238 19,163 (9,297,498 ) — 3,014,480 EBITDA 12,524,020 3,410,024 850,715 5,003,118 1,552,286 2,858,414 (12,524,020 ) (2,849,516 ) 10,825,041 December 31, 2021 (Restated) Reported Segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of joint venture Segment elimination Consolidated Statement of profit or loss Net sales 175,047,270 12,558,362 6,112,457 7,439,632 31,502 8,292 (175,047,270 ) (57,091 ) 26,093,154 Cost of sales (163,367,574 ) (10,154,363 ) (4,808,643 ) (5,352,040 ) — (5,231 ) 163,367,574 57,091 (20,263,186 ) Gross profit 11,679,696 2,403,999 1,303,814 2,087,592 31,502 3,061 (11,679,696 ) — 5,829,968 Selling expenses (3,882,690 ) (125,412 ) (551,520 ) (38,959 ) — (7,528 ) 3,882,690 — (723,419 ) General and administrative expenses (1,788,180 ) (331,263 ) (269,810 ) (472,739 ) (6,499 ) (321,261 ) 1,788,180 — (1,401,572 ) Other income (expenses), net 717,792 25,569 23,414 (69,017 ) 21,017 381,617 (717,792 ) — 382,600 Interest in earnings of associates (43,534 ) — — 12,857 — 2,195,679 43,534 (2,078,311 ) 130,225 Interest in earnings of joint venture — — — — — 4,590,631 — — 4,590,631 Finance results, net (1,967,124 ) (289,616 ) (63,797 ) (1,359,940 ) 3,199 (847,403 ) 1,967,124 — (2,557,557 ) Finance expense (1,606,724 ) (900,783 ) (61,870 ) (705,623 ) (51 ) (859,179 ) 1,606,724 — (2,527,506 ) Finance income 580,266 703,204 58,071 399,134 3,250 94,782 (580,266 ) — 1,258,441 Foreign exchange, net (1,076,722 ) (60,953 ) (66,118 ) (489,952 ) — (482,513 ) 1,076,722 — (1,099,536 ) Derivatives 136,056 (31,084 ) 6,120 (563,499 ) — 399,507 (136,056 ) — (188,956 ) Income taxes (1,350,252 ) 59,360 (147,138 ) (4,053 ) (4,215 ) 541,630 1,350,252 — 445,584 Profit for the year 3,365,708 1,742,637 294,963 155,741 45,004 6,536,426 (3,365,708 ) (2,078,311 ) 6,696,460 Profit (loss) attributed to: Owners of the Company 3,379,014 1,650,725 205,139 150,539 22,502 6,361,546 (3,379,014 ) (2,078,311 ) 6,312,140 Non-controlling interests (13,306 ) 91,912 89,824 5,202 22,502 174,880 13,306 — 384,320 3,365,708 1,742,637 294,963 155,741 45,004 6,536,426 (3,365,708 ) (2,078,311 ) 6,696,460 Other select data Depreciation and amortization 6,393,642 559,994 96,852 1,830,683 39 16,818 (6,393,642 ) (2 ) 2,504,384 EBITDA 13,076,726 2,532,887 602,750 3,350,417 46,059 6,859,017 (13,076,726 ) (2,078,313 ) 11,312,817 Additions to PP&E, intangible and contract asset 5,282,100 1,269,886 42,536 3,453,407 278 8,732 (5,282,100 ) — 4,774,839 Reconciliation of EBITDA Profit for the year 3,365,708 1,742,637 294,963 155,741 45,004 6,536,426 (3,365,708 ) (2,078,311 ) 6,696,460 Income taxes 1,350,252 (59,360 ) 147,138 4,053 4,215 (541,630 ) (1,350,252 ) — (445,584 ) Finance results, net 1,967,124 289,616 63,797 1,359,940 (3,199 ) 847,403 (1,967,124 ) — 2,557,557 Depreciation and amortization 6,393,642 559,994 96,852 1,830,683 39 16,818 (6,393,642 ) (2 ) 2,504,384 EBITDA 13,076,726 2,532,887 602,750 3,350,417 46,059 6,859,017 (13,076,726 ) (2,078,313 ) 11,312,817 12/31/2023 Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of financial position: Total assets 130,158,484 28,836,504 7,284,919 49,238,439 16,972,327 56,033,366 (130,158,484 ) (18,500,173 ) 139,865,382 Cash and cash equivalents 7,915,876 3,931,532 773,552 7,233,993 39,946 2,679,458 (7,915,876 ) — 14,658,481 Marketable securities 349,584 800,267 77,814 1,396,107 239,361 990,412 (349,584 ) — 3,503,961 Trade receivables 13,438,430 1,550,973 1,101,854 556,298 234,801 710 (13,438,430 ) — 3,444,636 Derivative financial instruments 10,888,050 175,655 — 1,561,493 — 809,651 (10,888,050 ) — 2,546,799 Inventories 17,310,692 292,335 1,284,773 215,605 — 1 (17,310,692 ) — 1,792,714 Sectorial financial assets — 548,700 — — — — — — 548,700 Other financial assets 103,774 2,423 690 — — — (103,774 ) — 3,113 Other current assets 8,478,292 1,553,524 193,836 841,417 375,716 3,152,651 (8,478,292 ) (1,106,687 ) 5,010,457 Other non-current assets 13,957,596 1,166,991 209,823 3,528,375 14,378 3,832,013 (13,957,596 ) (180,880 ) 8,570,700 Investments in associates — 1,630,124 2 312,302 88,656 32,792,891 — (17,212,606 ) 17,611,369 Investments in joint ventures 1,321,982 — — 48,566 — 11,693,876 (1,321,982 ) — 11,742,442 Biological assets 3,818,316 — — — — — (3,818,316 ) — — Investment property — — — — 15,976,126 — — — 15,976,126 Contract assets 3,108,696 1,041,421 10,684 — — — (3,108,696 ) — 1,052,105 Right-of-use assets 9,645,522 1,588,292 195,953 7,703,754 3,319 22,200 (9,645,522 ) — 9,513,518 Property, plant and equipment 30,144,420 1,255,012 755,955 19,176,386 24 52,597 (30,144,420 ) — 21,239,974 Intangible assets 9,677,254 13,299,255 2,679,983 6,664,143 — 6,906 (9,677,254 ) — 22,650,287 Liabilities (102,855,068 ) (20,042,882 ) (4,964,798 ) (33,367,447 ) (797,712 ) (30,999,008 ) 102,855,068 1,287,645 (88,884,202 ) Loans, borrowings and debentures (39,634,986 ) (10,017,150 ) (2,207,028 ) (18,964,841 ) — (25,715,635 ) 39,634,986 — (56,904,654 ) Derivative financial instruments - liabilities (7,870,706 ) (360,784 ) (742 ) (1,471,795 ) — (1,581,824 ) 7,870,706 — (3,415,145 ) Trade payables (20,150,654 ) (1,534,041 ) (1,494,568 ) (1,084,931 ) (68,422 ) (2,563 ) 20,150,654 — (4,184,525 ) Employee benefits payables (966,452 ) (301,560 ) (147,313 ) (318,550 ) — (61,906 ) 966,452 — (829,329 ) Sectorial financial liabilities — (1,810,698 ) — — — — — — (1,810,698 ) Other current liabilities (10,642,734 ) (1,703,128 ) (336,080 ) (1,583,216 ) (182,298 ) (1,239,688 ) 10,642,734 571,201 (4,473,209 ) Lease (11,304,874 ) (1,636,943 ) (198,964 ) (3,406,843 ) (3,502 ) (29,542 ) 11,304,874 — (5,275,794 ) Other non-current liabilities (12,284,662 ) (2,678,578 ) (580,103 ) (6,537,271 ) (543,490 ) (2,367,850 ) 12,284,662 716,444 (11,990,848 ) Total assets (net of liabilities) allocated by segment 27,303,416 8,793,622 2,320,121 15,870,992 16,174,615 25,034,358 (27,303,416 ) (17,212,528 ) 50,981,180 Shareholders’ equity attributable to: Controlling shareholders 26,561,384 5,798,294 1,624,273 4,766,403 5,023,574 20,955,291 (26,561,384 ) (17,212,528 ) 20,955,307 Non-controlling shareholders 742,032 2,995,328 695,848 11,104,589 11,151,041 4,079,067 (742,032 ) — 30,025,873 Total shareholders’ equity 27,303,416 8,793,622 2,320,121 15,870,992 16,174,615 25,034,358 (27,303,416 ) (17,212,528 ) 50,981,180 12/31/2022 (Restated) Reported segments Reconciliation Raízen Compass Moove Rumo Radar Cosan Corporate Deconsolidation of Joint Venture Elimination Between Segments Consolidated Statement of financial position: Total assets 109,894,718 25,122,185 8,081,113 45,951,748 14,830,918 57,994,289 (109,894,718 ) (17,495,261 ) 134,484,992 Cash and cash equivalents 4,902,800 3,403,634 865,370 7,385,421 25,582 1,621,709 (4,902,800 ) — 13,301,716 Marketable securities 126,206 578,358 62,919 840,061 217,061 20,401,367 (126,206 ) — 22,099,766 Trade receivables 10,316,720 1,931,205 1,101,336 578,324 314,834 1,843 (10,316,720 ) — 3,927,542 Derivative financial instruments 7,023,284 391,863 — 874,843 — 2,885,046 (7,023,284 ) — 4,151,752 Inventories 16,043,114 133,881 1,509,357 225,813 — 8 (16,043,114 ) — 1,869,059 Sectorial financial assets — 342,333 — — — — — — 342,333 Other financial assets 230,780 277 450 — — 88,511 (230,780 ) — 89,238 Other current assets 10,285,568 1,037,586 405,314 724,415 74,623 1,690,662 (10,285,568 ) (1,042,433 ) 2,890,167 Other non-current assets 8,938,318 897,654 297,616 3,385,624 7,643 3,041,082 (8,938,318 ) (266,513 ) 7,363,106 Investments in associates — 2,525,292 — 381,469 74,505 16,118,992 — (16,186,315 ) 2,913,943 Investments in joint ventures 1,371,430 — — — — 11,221,356 (1,371,430 ) — 11,221,356 Biological assets 3,254,850 — — — 9,992 — (3,254,850 ) — 9,992 Investment property — — — — 14,103,060 — — — 14,103,060 Contract assets 3,297,856 1,110,335 8,380 — — — (3,297,856 ) — 1,118,715 Right-of-use assets 9,556,152 83,059 170,120 7,732,284 3,584 23,822 (9,556,152 ) — 8,012,869 Property, plant and equipment 25,210,448 671,573 805,377 17,049,188 34 422,264 (25,210,448 ) — 18,948,436 Intangible assets 9,337,192 12,015,135 2,854,874 6,774,306 — 477,627 (9,337,192 ) — 22,121,942 Liabilities (83,814,462 ) (16,515,402 ) (5,731,853 ) (30,541,294 ) (1,446,694 ) (33,389,294 ) 83,814,462 1,308,944 (86,315,593 ) Loans, borrowings and debentures (33,551,302 ) (8,278,839 ) (2,862,154 ) (16,758,088 ) — (25,088,135 ) 33,551,302 — (52,987,216 ) Derivative financial instruments - liabilities (4,909,074 ) (400,351 ) (18,146 ) (1,412,945 ) — (3,459,490 ) 4,909,074 — (5,290,932 ) Trade payables (18,789,160 ) (1,842,810 ) (1,602,936 ) (746,433 ) (71,684 ) (115,988 ) 18,789,160 — (4,379,851 ) Employee benefits payables (837,208 ) (193,585 ) (112,590 ) (296,833 ) — (56,513 ) 837,208 — (659,521 ) Sectorial financial liabilities — (1,616,616 ) — — — — — — (1,616,616 ) Other current liabilities (7,176,122 ) (779,928 ) (397,704 ) (1,786,009 ) (905,816 ) (1,235,770 ) 7,176,122 484,407 (4,620,820 ) Lease (10,568,042 ) (76,606 ) (166,651 ) (3,254,011 ) (3,708 ) (31,182 ) 10,568,042 — (3,532,158 ) Other non-current liabilities (7,983,554 ) (3,326,667 ) (571,672 ) (6,286,975 ) (465,486 ) (3,402,216 ) 7,983,554 824,537 (13,228,479 ) Total assets (net of liabilities) allocated by segment 26,080,256 8,606,783 2,349,260 15,410,454 13,384,224 24,604,995 (26,080,256 ) (16,186,317 ) 48,169,399 Shareholders’ equity attributable to: Controlling shareholders 22,507,108 5,738,714 1,647,259 4,613,308 4,187,415 20,652,788 (22,507,108 ) (16,186,317 ) 20,653,167 Non-controlling shareholders 3,573,148 2,868,069 702,001 10,797,146 9,196,809 3,952,207 (3,573,148 ) — 27,516,232 Total shareholders’ equity 26,080,256 8,606,783 2,349,260 15,410,454 13,384,224 24,604,995 (26,080,256 ) (16,186,317 ) 48,169,399
Schedule of net sale by segment	4.1 NET SALES TO EXTERNAL CUSTOMERS BY PRODUCTS/CUSTOMER TYPE 12/31/2023 12/31/2022 ( R e 12/31/2021 ( R e Reported segment Raízen Ethanol 23,312,258 29,652,112 27,464,271 Sugar 29,070,524 23,695,768 13,946,480 Gasoline 66,267,702 66,586,914 55,158,035 Diesel 90,281,586 106,684,577 71,828,092 Cogeneration 3,724,090 3,688,108 3,968,947 Other 9,037,138 13,986,243 7,288,547 Intercompany elimination (i) — — (4,607,102 ) 221,693,298 244,293,722 175,047,270 Compass Natural gas distribution Industrial 11,411,212 12,945,164 7,496,978 Residential 2,202,348 2,200,849 1,679,660 Cogeneration 710,288 943,907 653,376 Automotive 592,917 928,468 371,046 Commercial 820,685 814,962 474,405 Construction revenue 1,494,142 1,217,818 1,020,176 Other 535,735 429,493 242,226 17,767,327 19,480,661 11,937,867 Electricity trading — 238,544 620,495 17,767,327 19,719,205 12,558,362 Moove Finished product 8,520,267 8,094,216 5,088,102 Base oil 765,408 596,443 457,991 Services 792,951 289,418 566,364 10,078,626 8,980,077 6,112,457 Rumo North operations 8,346,314 7,635,243 5,479,583 South operations 2,032,703 1,739,391 1,624,084 Container operations 558,699 466,874 335,965 10,937,716 9,841,508 7,439,632 Radar Lease and sale of lands 743,411 834,616 31,502 Reconciliation Cosan Corporate 2,709 10,416 8,292 Deconsolidation of joint venture, adjustments and eliminations (221,754,590 ) (244,356,758 ) (175,104,361 ) Total 39,468,497 39,322,786 26,093,154 (i) On June 1, 2021, Raízen S.A. started to consolidate Raízen Energia and, with that, the balances between the entities started to be presented net
Summary of information on geographical area	4.2 Net sales Other non-current assets 12/31/2023 12/31/2022 ( R e 12/31/2021 ( R e 12/31/2023 12/31/2022 ( R e Brazil 33,816,723 33,714,249 22,757,787 12,584,481 11,957,039 Europe (i) 3,050,235 3,080,840 2,551,739 8,969 7,762 Latin America (ii) 144,853 697,117 632,235 3,275 7,294 North America (iii) 2,456,686 1,770,487 81,384 10,087 17,173 Asia and other — 60,093 70,009 — — Total 39,468,497 39,322,786 26,093,154 12,606,812 11,989,268 Main countries: (i) England, France, Spain and Portugal; and (ii) Argentina, Bolivia, Uruguay and Paraguay, and (iii) United States of America.

FINANCIAL ASSETS AND LIABILIT_2

FINANCIAL ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
FINANCIAL ASSETS AND LIABILITIES
Summary of Financial Assets and Liabilities	The Company's financial assets and liabilities are as follows: Note 12/31/2023 12/31/2022 Assets Fair value through profit or loss Cash and cash equivalents 5.2 3,298,142 1,134,030 Marketable securities 5.3 3,503,961 22,099,766 Derivative financial instruments 5.6 2,546,799 4,151,752 Other financial assets 3,113 89,238 9,352,015 27,474,786 Amortized cost Cash and cash equivalents 5.2 11,360,339 12,167,686 Trade receivables 5.7 3,444,636 3,927,542 Restricted cash 5.3 203,252 139,933 Receivables from related parties 5.8 340,091 476,542 Sectorial financial assets 5.10 548,700 342,333 Dividends and interest on equity receivable 17 255,777 161,147 16,152,795 17,215,183 Total 25,504,810 44,689,969 Liabilities Amortized cost Loans, borrowings and debentures (33,952,162 ) (21,620,197 ) Trade payables 5.9 (4,184,525 ) (4,379,851 ) Consideration payable (203,094 ) (223,960 ) Other financial liabilities (i) ( 476,895 ) ( 954,547 ) Leases 5.5 (5,275,794 ) (3,532,158 ) Railroad concession payable 13 (3,565,373 ) (3,351,410 ) Related parties payable 5.8 (323,238 ) (387,736 ) Dividends payable 17 (549,054 ) (892,006 ) Sectorial financial liabilities 5.10 (1,810,698 ) (1,616,616 ) Installment of tax debts 14 (217,348 ) (208,760 ) (50,558,181 ) (37,167,241 ) Fair value through profit or loss Loans, borrowings and debentures (22,952,492 ) (31,367,019 ) Derivative financial instruments 5.6 (3,415,145 ) (5,290,932 ) (26,367,637 ) (36,657,951 ) Total (76,925,818 ) (73,825,192 ) (i) The Company's subsidiaries have operations that seek ways to improve working capital efficiency and generally negotiate the extension of payment terms with their suppliers and enter into structured payment agreements (also known as reverse factoring or cashed risk) with third-party intermediaries, such as financial institutions. On December 31, 2023, and had advanced R$342,276 and R$175 (R$817,869 and R$64,099 on December 31, 2022), respectively. The for these transactions were first-rate banks, lending at an average rate of of 12.42% p.a. (14.53% p.a. on December 31, 2022) for and CDI + 2.5% p.a. CDI + 2.5% p.a. . The average term of these operations, which are recorded at present value at the previously mentioned rate, is around 111 and 103 days (109 and 102 days on December 31, 2022), respectively. The financial charges embedded in the transaction are recorded in the financial result, totaling R$95,356 for fiscal year ending December 31, 2023 (R$96,752 on December 31, 2022). The settlement flow of the balance of credits assigned by suppliers to financial agents is classified in the statement of cash flows as operating activities as this more accurately reflects the cash expenditure from the perspective of the Company's operations.
Schedule Of Financial Clauses	The Company and its subsidiaries are required to comply with the following financial clauses per the terms of the main loan lines: Company Debt Triggers Ratios Cosan Corporate Cosan S.A. * 1 Net debt (i) (ii) 4.0 2.42 Cosan Luxembourg S.A. * Senior Notes 2027 Proforma net debt (iv) (iv) 3.5 2.00 * Senior Notes 2029 * Senior Notes 2030 Compass Comgás S.A. * 4 Short-term debt / total debt (iii) 0.6 0.17 Comgás S.A. * Debenture 4 9 Net debt (i) (ii) 4.0 1.32 * BNDES * Resolution 4131 Sulgás * BNDES Net debt (i) (ii) 3.5 (0.02) General indebtedness ratio (Total liabilities / Total liabilities + Shareholders' equity) may not exceed 0.8 0.69 Moove MLH *Syndicated Loan Net debt (i) (ii) 3.5 1.13 ICSD (x) 2.5 5.25 Rumo Rumo S.A. * Debenture ( 11 12 13 14 (viii) ICJ (ix) (ii) (v) 2.0 3.84 * ECA Rumo S.A. * NCE Net debt (i) (ii) 3.5 1.81 * ECA Rumo Luxembourg S.à r.l. * Senior Notes 2028 (vi) Net debt (i) (ii) 3.5 1.81 * Senior Notes 2032 (vii) * Debentures (vii) Brado * NCE Net debt (i) (ii) 3.3 1.18 (i) Net debt is composed of current and non-current debt, financing and debentures, obligations with preferred shareholders in subsidiaries (“Gross Debt”), net of cash and cash equivalents, marketable securities and derivative financial instruments on debt. (ii) Corresponds to the EBITDA accumulated over the previous twelve (iii) Total debt is the sum of current and non-current loans, borrowings and debentures, and current and non-current derivative financial instruments. (iv) Net debt and EBITDA , including the equivalent of 50% of the joint venture financial information as determined in the contracts. Net debt and EBITDA are a non-GAAP measure. EBITDA corresponds to the accumulated period of the last 12 (v) The financial result of net debt is represented by the cost of net debt. (vi) Senior Notes due 2028 is committed to using the resources to fully or partially finance ongoing and future projects that contribute to the promotion of a resource-efficient, low-carbon transport sector in Brazil. Eligible projects include "acquisition, replacement, and modernization of rolling stock," "Infrastructure for duplication of railway sections, new yards, and yard extensions," and "railway modernization." The subsidiary publishes an annual report detailing the progress of projects, which is available on the investor relations page. (vii) Senior Notes due 2032 ), with the following sustainable targets: reduction of 17.6% by 2026 25 (viii) The 11 12 13 (ix) Interest Coverage Ratio ( Índice de Cobertura de Juros ) (“ICJ”). (x) Debt Service Coverage Ratio ( Índice de Cobertura do Serviço da Dívida ) (“ICSD”).
Summary of Cash and Cash Equivalents	12/31/2023 12/31/2022 Cash and bank accounts 209,479 307,819 Savings account 431,011 974,198 Financial Investments 14,017,991 12,019,699 14,658,481 13,301,716
Summary of Financial Investments	Financial investments include the following: 12/31/2023 12/31/2022 Applications in investment funds Repurchase Agreements (i) 3,259,210 1,181,280 Other investments 38,932 123,052 3,298,142 1,304,332 Applications in banks Repurchase agreements 616,633 96,841 Certificate of bank deposits - CDB 9,807,983 10,396,376 Other 295,233 222,150 10,719,849 10,715,367 14,017,991 12,019,699 (i) The repurchase agreements are allocated to the WG de (“WG”), which was created in the form of an open ended fund and is managed by Asset Management . (“ Asset”). The fund's portfolio is composed of investments in public bonds and repurchase agreements backed by federal public bonds.
Summary of marketable securities and restricted cash	12/31/2023 12/31/2022 Marketable securities Financial investment in listed entities (i) — 19,586,193 Government securities (ii) 3,107,813 2,059,325 Certificate of bank deposits (CDB) 300,142 363,145 ESG Funds 96,006 91,103 3,503,961 22,099,766 Current 3,407,955 2,422,470 Non-current 96,006 19,677,296 Total 3,503,961 22,099,766 Restricted cash Securities pledged as collateral 203,252 139,933 203,252 139,933 Current 7,860 8,024 Non-current 195,392 131,909 Total 203,252 139,933 (i) After obtaining significant influence in Vale S.A, the balances of financial assets were transferred to investments in subsidiaries and associates. See more details in note 1.3. (ii) The sovereign debt securities declared interest linked to the Special System of Liquidation and Custody ( Sistema Especial de Liquidação e Custódia ), or “SELIC”, with a yield of approximately 100% of the CDI
Summary of Carrying Amounts of Loans, Borrowings and Debentures	Finance Charges Consolidated Description Index Currency Annual interest rate 12/31/2023 12/31/2022 Maturity Objective Segments Secured Resolution 4131 Prefixed Euro — — 868,367 Oct-24 Investments Cosan Corporate Prefixed Yen — — 578,708 Oct-24 Investments Cosan Corporate Prefixed Euro 3.20% 860,658 2,009,452 Oct-25 Investments Cosan Corporate Prefixed Yen 0.25% 602,487 1,338,697 Oct-25 Investments Cosan Corporate Prefixed Euro 3.40% 1,954,022 1,966,061 Oct-26 Investments Cosan Corporate Prefixed Yen 0.25% 1,135,226 1,309,330 Oct-26 Investments Cosan Corporate Prefixed Euro 3.56% 812,496 816,172 Oct-27 Investments Cosan Corporate Prefixed Yen 0.25% 470,951 543,160 Oct-27 Investments Cosan Corporate BNDES URTJLP Real 8.60% 2,210,390 2,221,900 Jul-31 Investments Rumo Prefixed Real 6.00% 128,494 280,919 Dec-24 Investments Rumo Prefixed Real 3.50% 29 378 Jan-24 Investments Rumo IPCA + 5.74 Real 10.42% 295,058 — Dec-36 Investments Compass IP CA + 6.01 Real 10.71% 304,276 — Dec-36 Investments Compass 99.98 Real 7.82% 1,547,664 1,653,501 Jun-34 Investments Compass IPCA + 4.10 Real 8.71% 112,946 131,885 Apr-29 Investments Compass IPCA + 5.74 Real 10.42% 598,752 544,925 Dec-36 Investments Compass Export credit note CDI + 1.03 Real 15.39% 78,965 98,003 Feb-26 Investments Rumo CDI + 2.25 Real 15.16% 60,774 62,760 May-26 Investments Rumo CDI + 2.20 Real 14.20% 30,252 — Mar-26 Capital management Rumo CDI + 2.07 Real 14.85% 52,101 50,467 Mar-25 Capital management Rumo CDI + 0.80 Real - — 355,770 Dec-23 Investments Rumo SOFR + 1.30 Dollar 6.65% 487,544 — Jan-25 Investments Rumo Bank credit note IPCA Real 5.41% 954,205 806,028 Jan-48 Investments Rumo Debentures CDI + 1.79 Real 13.65% 753,435 754,785 Jun-27 Investments Rumo CDI + 1.30 Real 13.10% 759,390 759,175 Oct-27 Investments Rumo IPCA + 4.77 Real 9.41% 773,556 632,440 Jun-31 Investments Rumo Export Credit Agency (“ECA”) Euribor + 0.58 Euro 4.52% 48,849 68,455 Sep- 26 Investments Rumo IPCA + 4.10 Real 10.63% 140,016 73,717 Jan-30 Investments Compass 15,172,536 17,925,055 Unsecured Prefixed Pound - — 125,707 Dec-23 Investments Moove Resolution 4131 Prefixed Dollar 5.50% 31,920 45,124 Mar-25 Investments Moove Prefixed Dollar - — 395,285 May-23 Investments Compass Prefixed Dollar 2.13% 943,486 1,000,957 Feb-25 Investments Compass Prefixed Dollar 4.04% 734,191 — May-26 Investments Compass Prefixed Dollar 1.36% 362,774 377,705 Feb-24 Investments Compass Perpetual Notes Prefixed Dollar 8.25% 2,451,160 2,641,732 Nov-40 Acquisition Cosan Corporate Senior Notes Due 2027 Prefixed Dollar 7.00% 2,016,330 3,587,265 Jan-27 Acquisition Cosan Corporate Senior Notes Due 2028 Prefixed Dollar 5.25% 2,178,449 2,196,083 Jan-28 Acquisition Rumo Senior Notes Due 2029 Prefixed Dollar 5.50% 3,622,922 3,953,564 Sep- 29 Acquisition Cosan Corporate Senior Notes Due 2030 Prefixed Dollar 7.50% 2,642,023 — Jun-30 Capital management Cosan Corporate Senior Notes Due 2032 P refixed Dollar 4.20% 2,066,885 2,124,051 Jan-32 Acquisition Rumo Prepayment 3 Libor 1.00 Dollar - — 104,667 Oct-23 Capital management Moove 1.27 Dollar - — 151,871 Jul-23 Capital management Moove Debentures IPCA + 4.68 Real 9.32% 396,201 518,680 Feb-26 Investments Rumo IPCA + 4.50 Real 9.13% 1,596,910 1,523,382 Jun-31 Investments Rumo IPCA + 3.60 Real 8.19% 413,881 367,476 Dec-30 Capital management Rumo C DI + 2.65 Real 14.61% 1,208,141 1,819,837 Aug-25 Investments Cosan Corporate I PCA + 6.80 Real 11.53% 1,004,762 893,852 Apr-30 Investments Rumo IPCA + 3.90 Real 8.50% 1,113,820 1,048,252 Oct-29 Investments Rumo IPCA + 5.73 Real 10.41% 551,709 537,261 Oct-33 Investments Rumo I PCA + 4.00 Real 8.61% 1,077,141 941,203 Dec-35 Investments Rumo IPCA + 4.54 Real 9.17% 254,232 80,987 Jun-36 Investments Rumo IPCA + 5.99 Real 10.69% 470,177 435,780 Jun-32 Investments Rumo IPCA + 5.76 Real 10.45% 753,439 — Aug-29 Investments Rumo I PCA + 6.18 Real 10.88% 749,252 — May-33 Investments Rumo IPCA + 5.87 Real - — 907,366 Dec-23 Investments Compass IP CA + 4.33 Real 8.95% 554,147 523,837 Oct-24 Investments Compass I GPM + 6.10 Real 6.10% 359,639 372,171 May-28 Investments Compass CDI + 1.90 Real 13.77% 1,117,966 1,120,577 May-32 Investments Cosan Corporate CDI + 1.50 Real 13.32% 406,471 407,308 May-28 Investments Cosan Corporate CDI + 1.95 Real 13.83% 735,565 824,866 Aug-24 Investments Compass CDI + 1.45 Real 13.27% 399,457 399,616 Dec-26 Investments Compass CDI + 1.55 Real 13.38% 1,764,022 — Nov-30 Investments Compass 109. 20 Real 9.78% 550,342 491,153 Aug-31 Investments Compass IPCA + 7.36 Real 12.12% 80,960 114,014 Dec-25 Investments Compass IPCA + 5.22 Real 9.88% 533,854 467,841 Aug-36 Investments Compass C DI + 1.65 Real 13.49% 784,475 787,519 Aug-28 Capital management Cosan Corporate CDI + 2.40 Real 14.33% 1,020,673 — Apr-28 Capital management Cosan Corporate CDI + 2.40 Real 14.33% 998,542 — Jun-28 Capital management Cosan Corporate CDI + 2.00 Real 13.88% 942,011 946,379 Aug-31 Capital management Cosan Corporate CDI + 1.80 Real 13.66% 1,260,684 — Jan-31 Capital management Cosan Corporate IPCA + 5.75 Real 10.43% 412,478 394,008 Aug-31 Capital management Cosan Corporate Working capital CDI + 1.60 Real - — 100,170 Jun-23 Capital management Moove SOFR + 1.50 Dollar 1.50% 2,175,107 2,334,615 May-27 Acquisition Moove Commercial bank notes CDI + 1.75 Real 13.60% 547,755 — Dec-28 Capital management Cosan Corporate CDI + 1.80 Real 13.66% 448,165 — Jan-31 Capital management Cosan Corporate 41,732,118 35,062,161 Total 56,904,654 52,987,216 Current 4,882,398 4,542,205 Non-current 52,022,256 48,445,011
Summary of Loans, borrowings and debentures	Loans, borrowings and debentures that are classified as non-current have the following maturities: 12/31/2023 12/31/2022 1 2 4,800,498 4,534,638 2 3 6,255,752 6,663,907 3 4 6,626,698 5,631,841 4 5 7,554,468 8,550,932 5 6 8,143,128 4,836,087 6 7 6,777,099 6,527,516 7 8 2,599,593 2,180,672 Over 8 9,265,020 9,519,418 52,022,256 48,445,011
Schedule of movements in loans, borrowings and debentures	Balance as of January 1, 2022 45,659,037 Business combination 12,825 Proceeds 23,886,960 Repayment of principal (15,278,378 ) Payment of interest (3,441,978 ) Interest, exchange rate and fair value 2,148,750 Balance as of December 31, 2022 52,987,216 Proceeds 12,785,628 Repayment of principal (8,054,763 ) Payment of interest (3,552,292 ) Payment of interest on work in progress (288,569 ) Interest, exchange rate and fair value 3,027,434 Balance as of December 31, 2023 56,904,654
Summary of lease liabilities	Balance as of January 1, 2022 3,267,678 Business combination 174,229 Additions 224,714 Write-offs (116,157 ) Interest 377,449 Repayment of principal (400,248 ) Payment of interest (211,611 ) Monetary adjustment 221,077 Transfers between liabilities (4,973 ) Balance as of December 31, 2022 3,532,158 Additions (i) 1,923,138 Write-offs (15,329 ) Interest 458,507 Repayment of principal (490,012 ) Payment of interest (236,948 ) Monetary adjustment 104,280 Balance as of December 31, 2023 5,275,794 Current 733,063 Non-current 4,542,731 5,275,794 (i) The addition of the period is mainly composed of the contract related to the charter of the floating storage and unit (“FSRU”) see note 2
Summary of impacts on income during the year that were recorded for other lease agreements that were not included in the measurement of lease liabilities	12/31/2023 12/31/2022 12/31/2021 Variable lease payments not included in the recognition of lease obligations 43,115 56,612 35,482 Expenses related to short-term leases 37,739 14,986 30,507 Low asset leasing costs, excluding short-term leases 5,376 1,445 978 86,230 73,043 66,967
Summary of Derivative Financial Instruments	Notional Fair value 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Exchange rate derivatives Forward agreements (i) 6,716 53,012 (147 ) (485 ) FX option agreements 363,098 676,214 30,677 25,360 369,814 729,226 30,530 24,875 Commodity derivatives Contracts for gas options 28,494 — 4,333 — Option agreements (ii) — — — 21,744 28,494 — 4,333 21,744 Foreign exchange and interest rate risk Swap agreements (interest) (iii) 7,209,400 9,255,278 (10,686 ) (155,518 ) Swap agreements (interest and FX) (iv) 18,260,969 17,191,070 (1,546,736 ) 790,840 Forward agreements (interest and FX) (v) 8,985,594 12,811,427 (939,559 ) 760,152 Swap agreements (interest and inflation) (iii) 14,307,844 10,070,343 853,639 (500,444 ) 48,763,807 49,328,118 (1,643,342 ) 895,030 Share price risk Swap agreements - (TRS) (vi) 1,775,341 1,515,827 88,297 43,130 Call Spread (v) 5,594,212 5,594,212 366,296 1,954,493 Collar (Vale Shares) (v) 13,114,720 16,931,662 285,540 (4,078,452 ) 20,484,273 24,041,701 740,133 (2,080,829 ) Total financial instruments (868,346 ) (1,139,180 ) Current assets 202,399 1,086,698 Non-current assets 2,344,400 3,065,054 Current liabilities (1,250,520 ) (1,039,357 ) Non-current liabilities (2,164,625 ) (4,251,575 ) Total (868,346 ) (1,139,180 ) (i) To hedge exposures and expenses in foreign currency, the Company and its subsidiaries have foreign exchange forward agreements and/or options indexed to foreign exchange. (ii) Call options on Brent for hedging purposes, intended to provide protection in the event that the commodity's price rises above the agreed-upon price due to the Ukraine-Russia war. (iii) The Company structured derivatives to protect against exposure to pre-fixed interest in Reais in order to convert such debt into post-fixed debt. (iv) The Company and its subsidiary Rumo conduct interest and foreign exchange swap operations, making the Company active in U.S. Dollar + fixed interest and passive in a portion of the CDI. In interest and inflation Swap operations, the Company is active in Extended National Consumer Price Index ( Índice Nacional de Preços ao Consumidor Amplo (v) The Company structured derivatives, as described in Note 1.1 (vi) The Company entered into a Total Return Swap ("TRS") agreement with commercial banks. According to the TRS, which will have a financial settlement, Cosan will receive the return on the price variation of CSAN 3 3
Schedule of derivative debt and non-debt derivative financial instruments	Below, we demonstrate the opening value of derivative debt and non-debt derivative financial instruments: Note 12/31/2023 12/31/2022 Derivative financial instruments 5.12 (990,764 ) (1,228,928 ) Non-derivative financial instruments 122,418 89,748 (868,346 ) (1,139,180 )
Summary of designated as hedging instruments	Registered value Accumulated fair value adjustment Notional 12/31/2023 12/31/2022 12/31/2023 12/31/2022 FX rate risk hedge Designated items Senior notes 2028 (2,791,600 ) (2,178,449 ) (2,196,083 ) 167,874 (336,161 ) Senior notes 2032 (2,259,375 ) (2,066,885 ) (2,124,051 ) 126,408 (629,220 ) NCE U.S.$ (Rumo Malha Norte) (483,400 ) (487,544 ) — 3,147 — PPE 1 — — (156,884 ) — 2,389 PPE 2 — — (104,667 ) — 2,624 Total debt (5,534,375 ) (4,732,878 ) (4,581,685 ) 297,429 (960,368 ) Derivative financial instruments Swaps Senior Notes 2028 2,791,600 (460,939 ) (418,674 ) 42,265 685,200 Swaps Senior Notes 2032 2,259,375 (239,630 ) (128,986 ) 110,644 804,558 Swap exchange rate and interest (Rumo Malha Norte) 483,400 5,293 — (5,293 ) — SWAP - PPE 1 — — (11,079 ) — (11,079 ) SWAP - PPE 2 — — (7,067 ) — (7,067 ) Total derivatives 5,534,375 (695,276 ) (565,806 ) 147,616 1,471,612 Total — (5,428,154 ) (5,147,491 ) 445,045 511,244 Registered value Accumulated fair value adjustment Notional 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Interest rate risk hedge Designated items 5 — — (907,366 ) — (33,892 ) BNDES Project VIII (Comgás) (1,000,000 ) (803,990 ) (851,689 ) 54,807 70,260 Debentures (Rumo) (7,485,276 ) (7,973,671 ) (5,755,679 ) 397,073 (327,290 ) Finem (Rumo) (28,107 ) (36,301 ) (28,115 ) 971 (1,644 ) CCB (Rumo) (975,292 ) (954,205 ) (785,366 ) (10,088 ) (4,418 ) Total debt (9,488,675 ) (9,768,167 ) (8,328,215 ) 442,763 (296,984 ) Derivative financial instruments Swaps 5 — — 221,000 (221,000 ) 1,248 BNDES Project VIII (Comgás) 1,000,000 (56,085 ) (90,193 ) 34,108 (61,242 ) Swaps Debenture (Rumo) 7,485,276 559,964 (148,662 ) (708,626 ) 72,856 Finem (Rumo) 28,107 1,600 (558 ) (2,158 ) 558 CCB (Rumo) 975,292 (15,221 ) (6,976 ) 8,245 6,976 Derivative total 9,488,675 490,258 (25,389 ) (889,431 ) 20,396 Total — (9,277,909 ) (8,353,604 ) (446,668 ) (276,588 )
Schedule of fair value option of financial instruments	The Company chose to designate the hedged liabilities (hedge objects) to be recorded at fair value through profit or loss. Considering that derivative instruments are always accounted for at fair value through profit or loss, the accounting effects are the same as those that would be obtained through hedging documentation: Registered Value Accumulated fair value Notional 12/31/2023 12/31/2022 12/31/2023 12/31/2022 FX rate risk Items Senior Notes 2027 U.S.$ + 7. (1,897,790 ) (2,016,330 ) (3,587,265 ) 528,855 967,778 Export Credit Agreement (Rumo) EUR + 0.58% (38,054 ) (48,849 ) (68,455 ) (1,444 ) 377 Resolution 4131 U.S.$ + 2.20% — — — — 247 Resolution 4131 2021 U.S.$ + 1.60% (407,250 ) (362,774 ) (377,705 ) 2,106 15,545 Resolution 4131 2022 U.S.$ + 2.51% (1,097,400 ) (943,486 ) (1,000,957 ) 33,324 51,798 Resolution 4131 2022 U.S.$ + 4.76% (749,310 ) (734,191 ) — (5,468 ) — Resolution 4131 2018 U.S.$ + 4.32% — — (395,285 ) — (2,680 ) Total (4,189,804 ) (4,105,630 ) (5,429,667 ) 557,373 1,033,065 Derivative instruments Swap Senior Notes 2027 113.15% CDI 1,897,790 (46,214 ) 1,285,454 (379,397 ) (736,466 ) FX and interest rate swaps (Rumo) 108% CDI 38,054 9,316 15,468 6,153 15,067 FX and interest rate swaps (Rumo) 118% CDI — — — — 47,527 Resolution 4131 2021 CDI + 1.25% 407,250 (63,184 ) (50,245 ) (12,939 ) (88,612 ) Resolution 4131 2022 CDI + 1.20% 1,097,400 (212,180 ) (160,369 ) (51,811 ) (217,215 ) Resolution 4131 2023 CDI + 1.30% 749,310 (22,611 ) — (22,611 ) — Resolution 4131 2018 107.9% CDI — — 123,760 (123,760 ) (61,685 ) Total derivatives 4,189,804 (334,873 ) 1,214,068 (584,365 ) (1,041,384 ) Total — (4,440,503 ) (4,215,599 ) (26,992 ) (8,319 ) Registered Value Accumulated fair value adjustment Notional 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Interest rate risk Items Debenture 4 th 3 IPCA + 7.36% (114,818 ) (80,960 ) (114,014 ) (708 ) (114,014 ) Debenture 6 th IPCA + 4.33% (523,993 ) (554,147 ) (523,837 ) 3,509 (523,837 ) Debenture 9 th 1 IPCA + 5.12% (500,000 ) (550,342 ) (491,153 ) 19,868 (6,179 ) Debenture 9 2 IPCA + 5.22% (500,000 ) (533,854 ) (467,841 ) 34,919 9,737 BNDES Projects VI and VII (Comgás) IPCA + 4.10% (160,126 ) (112,946 ) (131,885 ) (150 ) (131,885 ) BNDES Project VIII (Comgás) IPCA + 3.25% (870,149 ) (743,674 ) (801,812 ) 5,967 (801,812 ) BNDES Project IX (Comgás) IPCA + 5.74% (565,582 ) (598,752 ) (544,925 ) (19,875 ) (544,925 ) Debenture (Rumo) IPCA + 4.68% (300,000 ) (396,201 ) (518,680 ) 13,474 (6,070 ) Debenture (Rumo) IPCA + 4.50% (600,000 ) (774,939 ) (704,954 ) 34,721 (34,745 ) Total (4,134,668 ) (4,345,815 ) (4,299,101 ) 91,725 (2,153,730 ) Derivative instruments Debenture 4 th 3 94.64% CDI — — — — (3,900 ) Debenture 4 th 3 112.49% CDI 114,818 4,567 (778 ) 5,345 (5,096 ) Debenture 6 th series (Comgás) 89.9% CDI 523,993 20,116 (10,419 ) 30,535 (26,161 ) Debenture 9 th 1 109.20% CDI 500,000 42,093 (17,705 ) 59,798 (37,517 ) Debenture 9 th 2 110.60% CDI 500,000 26,901 (40,441 ) 67,342 (53,304 ) BNDES Projects VI and VII (Comgás) 87.50% CDI 160,126 64 (2,046 ) 2,110 (6,923 ) BNDES Project VIII (Comgás) 82.94% CDI 870,149 (6,578 ) (21,039 ) 14,461 (48,613 ) BNDES Project IX (Comgás) 98.9% CDI 565,582 46,904 (6,632 ) 53,536 (6,632 ) Debenture (Rumo) 107% CDI 300,000 81,885 76,194 (5,691 ) (4,819 ) Debenture (Rumo) 103% CDI 600,000 147,429 74,092 (73,337 ) 8,252 Total derivatives 4,134,668 363,381 51,226 154,099 (184,713 ) Total — (3,982,434 ) (4,247,875 ) 245,824 (2,338,443 )
Schedule of cash flow hedge	a) Composition Financial instruments Subsidiary Risk Unit Notional R$ Fair value 12/31/2023 Book value 12/31/2023 Derivative futures Compass BRENT Barrel 368,000 (2,843 ) (2,843 ) Leasing Compass FX rate BRL 1,548,942 (18,071 ) (18,071 ) Effect on financial position 1,916,942 (20,914 ) (20,914 ) b) Movement Financial instruments Net financial result Comprehensive income (i) Gains or (losses) realized Derivative futures (BRENT) (9,785 ) (2,843 ) — Derivative futures ( JKM (ii) — — 12,012 Leasing — (18,071 ) — NDF ( Non deliverable forwards (ii) — — (2,280 ) December 31, 2023 (9,785 ) (20,914 ) 9,732 (i) Effect of deferred income tax and social contribution is R$7,110. (ii) Operations settled in December 2023.
Summary of Trade Receivables	12/31/2023 12/31/2022 Domestic market 2,790,623 3,085,227 Unbilled receivables ( i ) 782,813 968,147 Foreign market - foreign currency 32,308 28,786 3,605,744 4,082,160 Expected credit losses (161,108 ) (154,618 ) 3,444,636 3,927,542 Current 3,330,488 3,769,908 Non-current 114,148 157,634 Total 3,444,636 3,927,542 (i) Unbilled revenue refers to the portion of the monthly gas supply for which measurement and billing have not been completed.
Summary of Ageing analysis of Trade Receivables	The aging of accounts receivable is as follows: 12/31/2023 12/31/2022 Not overdue 3,181,795 3,514,756 Overdue Up to 30 203,143 376,868 From 31 60 48,968 40,389 From 61 90 18,146 20,254 More than 90 153,692 129,893 Expected credit losses (161,108 ) (154,618 ) 3,444,636 3,927,542
Summary of Changes in Allowance for Doubtful Accounts	Changes in the expected credit losses are as follows: Balance as of January 1, 2022 (115,052 ) Business combination (31,923 ) Provision / reversal (28,463 ) Foreign exchange (4,905 ) Write-offs 25,725 Balance as of December 31, 2022 (154,618 ) Provision / reversal (31,053 ) Foreign exchange 1,353 Write-offs 23,210 Balance as of December 31, 2023 (161,108 )
Summary of Receivables from and Payables to Related Parties	a) Accounts receivable and payable with related parties: 12/31/2023 12/31/2022 Current assets Commercial operations Raízen S.A. ( i ) 63,004 79,297 Elevações Portuárias S.A. 21,633 5,424 Aguassanta Participações S.A. 88 2,184 Termag - Terminal Marítimo de Guarujá S.A. 9,286 14,286 Vale S.A. 5,000 — Norgás S.A. 8,976 — Other 452 6,512 108,439 107,703 Financial and corporate operations Raízen S.A. ( i ) 36,032 20,586 Ligga S.A. (i i ) 107,000 107,252 143,032 127,838 Total current assets 251,471 235,541 Non-current assets Commercial operations Raízen S.A. ( i ) — 47,731 Termag - Terminal Marítimo de Guarujá S.A. 36,952 43,810 36,952 91,541 Financial and corporate operations Raízen S.A. ( i ) 46,935 149,347 Other 4,733 113 51,668 149,460 Total non-current assets 88,620 241,001 Related parties receivables 340,091 476,542 12/31/2023 12/31/2022 Commercial operations Raízen S.A. ( i ) 232,713 296,051 Termag - Terminal Marítimo de Guarujá S.A. 10,500 — Aguassanta Participações S.A. 984 6,419 Vale S.A. 4,000 — Other 39,542 20,569 287,739 323,039 Financial and corporate operations Raízen S.A. ( i ) 34,421 64,697 34,421 64,697 Total current liabilities 322,160 387,736 Non-current liabilities Financial and corporate operations Raízen S.A. ( i ) 1,078 — Total non-current liabilities 1,078 — Payables to related parties 323,238 387,736 (i) Current and non-current assets receivable from Raízen S.A. and its subsidiaries are, substantially, tax credits that will be reimbursed to the Company when realized. The preferred shares are used by Raízen to reimburse Cosan, with preferred dividends, when the net operating loss is consumed in Raízen. Current liabilities represent Cosan S.A.'s obligation to reimburse S.A. and its subsidiaries for expenses related to settled legal disputes and other liabilities incurred prior to the formation of the joint venture. (ii) Advance for future capital increase.
Summary of Related Party Transactions	b) Transactions with related parties: 12/31/2023 12/31/2022 12/31/2021 Operating income Raízen S.A. ( i ) 974,612 908,588 679,500 Elevações Portuárias S.A. 15,434 — — Vale S.A. 56,000 — — Other — 6,910 — 1,046,046 915,498 679,500 Purchase of products / inputs / services Raízen S.A. ( i ) (2,251,896 ) (2,528,022 ) (1,576,070 ) Elevações Portuárias S.A. (16,536 ) — — Vale S.A. (52,000 ) — — Terminal Marítimo do Guarujá S.A. (74,785 ) — — (2,395,217 ) (2,528,022 ) (1,576,070 ) Shared income (expenses) Elevações Portuárias S.A. (753 ) — — Raízen S.A. (83,054 ) (68,120 ) (73,831 ) Other (2 ) 96 — (83,809 ) (68,024 ) (73,831 ) Financial result Raízen S.A. — (106 ) 4,937 Other — (92 ) — — (198 ) 4,937 Total (1,432,980 ) (1,680,746 ) (965,464 ) (i) The amount is related to the purchase of fuels and provision of logistics transport by the subsidiary Rumo .
Summary of Officers' and Directors' Compensation	12/31/2023 12/31/2022 12/31/2021 Short-term benefits to officers and directors 207,026 160,020 177,405 Share-based compensation 97,510 77,210 68,209 Long-term benefits to officers and directors 60,781 26,563 5,863 Post-employment benefits 2,888 2,039 750 368,205 265,832 252,227
Summary of carrying amounts of trade payables	12/31/2023 12/31/2022 Material and services suppliers 3,110,114 2,923,486 Natural gas ( i ) 1,074,411 1,456,365 4,184,525 4,379,851 Current 3,920,273 4,318,362 Non-current 264,252 61,489 Total 4,184,525 4,379,851 (i) The open balance of natural gas supply primarily refers to the natural gas supply contracts with Petróleo Brasileiro S.A. (“Petrobras”).
Schedule of changes in net sector financial asset (liability)	The following demonstrates the change in net sectorial financial assets (liabilities) for the year ending as of December 31, 2023: Sectorial Assets Sectorial liabilities Total Balance as of January 1, 2022 558,310 (1,372,283 ) (813,973 ) Cost of gas ( i ) (466,743) — (466,743 ) Tax credits (ii) — 16,876 16,876 Monetary update (iii) 80,996 (120,804 ) (39,808 ) Deferral of IGP-M (v) 110,013 — 110,013 Business combination 59,757 (140,405 ) (80,648 ) Balance as of December 31, 2022 342,333 (1,616,616 ) (1,274,283 ) Cost of gas (i) (v) 27,954 — 27,954 Tax credits (ii) 12,425 (47,144 ) (34,719 ) Monetary update (iii) 49,098 (146,938 ) (97,840 ) Deferral of IGP-M (iv) 116,890 — 116,890 Balance as of December 31, 2023 548,700 (1,810,698 ) (1,261,998 ) Current 207,005 (70,013 ) 136,992 Non-current 341,695 (1,740,685 ) (1,398,990 ) Total 548,700 (1,810,698 ) (1,261,998 ) (i) Refers to the difference between the cost of gas purchased and that contained in tariffs, which is fully classified as current assets since the regulator's deliberation calls for annual tariff recovery for the residential and commercial segments and quarterly tariff recovery for the other segments. (ii) Refers to the net value of tax credits in the year, as per deliberation no. 1,359 of December10, 2022. (iii) Recalculation of the gas current account and extemporaneous credit using the SELIC rate. (iv) Appropriation of the deferral of the IGP-M for the residential and commercial segments. (v) Includes the effects of R$34,193 on June 30, 2023, R$75,158 on September 26, 2023, and R$68,063 on November 24, 2023, referring to amounts redistributed to consumers.
Summary of Market Value of Senior Notes that are listed on Luxembourg Stock Exchange	Debt Company 12/31/2023 12/31/2022 Senior Notes 2028 Rumo Luxembourg S.à r.l. 96.41% 95.04% Senior Notes 2032 Rumo Luxembourg S.à r.l. 85.65% 80.36% Senior Notes 2027 Cosan Luxembourg S.A. 100.92% 100.92%
Summary of carrying amounts and fair value of financial assets and financial liabilities	The carrying amounts and fair value of consolidated assets and liabilities are as follows: Carrying amount Assets and liabilities measured at fair value 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Note Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Assets Investment funds 5.2 3,298,142 1,304,332 — 3,298,142 — — 1,304,332 — Marketable securities 5.3 3,503,961 22,099,766 — 3,503,961 — 19,586,193 2,513,573 — Other financial assets 3,113 89,238 3,113 — — 89,238 — — Investment properties ( i ) 11.5 15,976,126 14,103,060 — — 15,976,126 — — 14,103,060 Derivate financial instruments 5.6 2,546,799 4,151,752 — 2,546,799 — — 4,151,752 — Total 25,328,141 41,748,148 3,113 9,348,902 15,976,126 19,675,431 7,969,657 14,103,060 Liabilities Loans, financing and debentures (ii) 5.4 (56,904,654 ) (52,987,216 ) — (22,952,492 ) — — (31,367,019 ) — Derivative financial instruments 5.6 (3,415,145 ) (5,290,932 ) — (3,415,145 ) — — (5,290,932 ) — Total (60,319,799 ) (58,278,148 ) — (26,367,637 ) — — (36,657,951 ) — (i) The fair value of investment properties was determined using the direct comparative method of market data applied to transactions involving similar properties (type, location, and quality of property) and, to a lesser extent, sales quotes for potential transactions involving comparable assets (level 3 ). The methodology used to determine fair value incorporates direct comparisons of market information, such as market research, homogenization of values, spot market prices, sales, distances, facilities, access to land, topography and soil, land use (crop type), and rainfall, among other data, in accordance with the standards issued by the Brazilian Association of Technical Standards ("ABNT"). The discount rates used vary between % p.a. and % p.a. as of December 31, 2023 ( % to % p.a. as of December 31, 2022). For fair value assessments of investment properties in the periods between annual assessments, management considers regional market trends presented by the S&P Global Commodity Insights report for the Brazilian rural real estate market. If Management reasonably believes that property values have changed differently from the variation in the S&P Global Commodity Insights report, based on its understanding of current market conditions and evidence of proposals received for the assets, considerations may be made to determine fair value property market. (ii) The fair value of the Company’s loans does not differ significantly from their carrying value except for the debts that are designated at fair value through the result. For debts having a market value quoted on the Luxembourg Stock Exchange the measurement of fair value for disclosure purposes is based on the quoted market price as follows:
Schedule of exposure to financial risks	Risk Exposure arising from Measurement Management Market risk - foreign exchange (i) Future commercial transactions. (ii) Recognized financial assets and liabilities not denominated in Reais. (i) Cash flow forecasting (ii)Sensitivity analysis Foreign currency Market risk - interest Cash and cash equivalents, securities, loans, borrowings and debentures, leases and derivative financial instruments. (i) Sensitivity analysis Interest rate swap Market risk – price (i) Future business transactions (ii) Investment in securities (i) Cash flow forecasting (ii) Sensitivity analysis (i) Future price of electricity (purchase and sale) (iii) Derivative protection for valuation and devaluation of shares Credit risk Cash and cash equivalents, marketable securities, trade receivables, derivatives, receivables from related parties, dividends and investment property (i) Analysis by maturity (ii) Credit ratings Availability and lines of credit Liquidity risk Loans, borrowings and debentures, accounts payable to suppliers, other financial liabilities, REFIS, leases, derivatives, payables to related parties and dividends. (i) Cash flow forecasting Availability and lines of credit
Schedule of net exposure to the exchange rate variations on assets and liabilities denominated in U.S. dollar and Euro	As of December 31, 2023, and 2022 12/31/2023 12/31/2022 Cash and cash equivalents 284,956 1,138,948 Trade payables (441,768 ) (97,259 ) Loans, borrowings and debentures (24,861,084 ) (13,698,102 ) Leases (1,627,104 ) (94,716 ) Consideration payable (203,094 ) (223,960 ) Derivative financial instruments (notional) 14,182,102 7,728,609 Foreign exchange exposure, net (12,665,992 ) (5,246,480 )
Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates Impact on Profit Loss	The probable scenario considers the estimated foreign exchange rates, carried out by a specialized third party, at the maturity of transactions for companies with real functional currency (positive and negative, before tax effects), as follows: Scenarios Instrument Risk factor Probable 25 50 ( 25 ( 50 Cash and cash equivalents Low FX rate 43,130 116,704 190,278 ( 30,445 ) ( 104,019 ) Trade receivables Low FX rate 252 2,234 4,217 ( 1,731 ) ( 3,713 ) Trade payables High FX rate ( 32 ) ( 285 ) ( 538 ) 221 473 Derivative financial instruments Low FX rate 1,637,844 7,019,308 11,124,823 ( 1,168,664 ) ( 5,211,482 ) Loans, borrowings and debentures High FX rate ( 3,156,486 ) ( 7,857,863 ) ( 13,541,119 ) 3,606,358 9,319,729 Leases High FX rate ( 1,602,279 ) ( 2,022,389 ) ( 2,442,499 ) ( 1,182,168 ) ( 500,436 ) Consideration payable High FX rate ( 6,658 ) ( 14,979 ) ( 23,301 ) 1,664 9,986 Effect on profit or loss before tax ( 3,084,229 ) ( 2,757,270 ) ( 4,688,139 ) 1,225,235 3,510,538
Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates	The probable scenario considers the estimated exchange rates, made by a specialized third party, upon maturity of the transactions for the companies with functional currency Reais (positive and negative, before tax effects), as follows: Exchange rate sensitivity analysis 12/31/2023 Scenarios Probable 25 50 ( 25 ( 50 US$ 4.8413 5.0000 6.2500 7.5000 3.7500 2.5000 Euro 5.3516 5.6500 7.0625 8.4750 4.2375 2.8250 GBP 6.1586 6.5000 8.1250 9.7500 4.8750 3.2500 JPY 0.0342 0.0379 0.0473 0.0568 0.0284 0.0189
Summary of sensitivity analysis on interest rates on loans and financing which impacts on profit or loss	Below is a sensitivity analysis of interest rates on loans and financing and financial assets linked to the CDI rate with 25% and 50% pre-tax increases and decreases: Scenarios Interest rate exposure Probable 25 50 ( 25 ( 50 Cash and cash equivalents 1,341,723 1,677,154 2,012,584 1,006,292 670,861 Marketable securities 301,620 377,026 452,431 226,215 150,810 Restricted cash 20,131 25,164 30,197 15,098 10,066 Lease and concession in installments (107,615 ) (134,519 ) (161,422 ) (80,711 ) (53,807 ) Leases (441,671 ) (442,081 ) (442,493 ) (441,262 ) (440,855 ) Derivative financial instruments (1,928,668 ) 1,463,062 1,184,732 1,171,704 2,301,380 Loans, borrowings and debentures (2,031,467 ) (3,271,263 ) (3,793,309 ) (2,227,171 ) (1,705,125 ) Other financial liabilities (39,589 ) (48,132 ) (56,674 ) (31,046 ) (22,504 ) Impacts on the income (loss) before taxes (2,885,536 ) (353,589 ) (773,954 ) (360,881 ) 910,826
Summary of probable scenario considers the estimated interest rate	The probable scenario considers the estimated interest rate, made by a specialized third party and the Central Bank of Brazil ( Banco Central do Brasil Scenarios Probable 25 50 ( 25 ( 50 SELIC 10.08% 12.60% 15.13% 7.56% 5.04% CDI 9.98% 12.48% 14.98% 7.49% 4.99% TJLP 462 1 7.20% 8.75% 10.30% 5.65% 4.10% TJLP 6.20% 7.75% 9.30% 4.65% 3.10% IPCA 3.85% 4.82% 5.78% 2.89% 1.93% IGP-M 3.34% 4.17% 5.01% 2.50% 1.67% Fed Funds 4.25% 5.31% 6.38% 3.19% 2.13% SOFR 4.20% 5.25% 6.30% 3.15% 2.10%
Summary of positions in natural gas derivatives	These are our open positions in natural gas derivatives: Instrument Risk factor Probable 25 50 ( 25 ( 50 Brent derivatives – options Price variation US$/bbl 7,375 9,216 11,067 5,527 3,689
Summary of sensitivity analysis on impacts of intrinsic values of the options as shares appreciate or depreciate	Scenarios Instrument Interest Probable 25 50 ( 25 ( 50 VALE 3 ( i ) 2.20% 7,788,856 8,158,058 8,434,888 7,361,797 7,006,051 VALE 3 1.60% 563,903 826,670 1,004,452 272,147 72,611 (i) As mentioned in note 1.3
Summary of sensitivity analysis considers the closing price of the shares	The sensitivity analysis considers the closing share price as shown below: Scenarios Instrument Probable 25 50 ( 25 ( 50 Value of the investment 41,557 470,525 941,049 (470,525 ) (941,049 ) Value of the share (CSAN 3 19.36 24.20 29.04 14.52 9.68
Summary of Credit Risk	12/31/2023 12/31/2022 Cash and cash equivalents 14,658,481 13,301,716 Trade receivables 3,444,636 3,927,542 Marketable securities 3,503,961 2,513,574 Restricted cash 203,252 139,933 Derivative financial instruments 2,546,799 4,151,752 Receivables from related parties 340,091 476,542 Receivable dividends and interest on equity 255,777 161,147 Other financial assets 3,113 89,238 24,956,110 24,761,444
Summary of Credit Risk Rating	12/31/2023 12/31/2022 AAA 20,475,536 16,769,858 AA 172,871 3,133,455 A 124,932 138,478 Not rated 139,154 65,184 20,912,493 20,106,975
Summary of financial liabilities by due dates based on undiscounted cash flows contracted	The Company's financial liabilities (based on contracted undiscounted cash flows) are categorized by maturity dates as follows: 12/31/2023 12/31/2022 Up to 1 From 1 2 From 3 5 Over 5 Total Total Loans, borrowings and debentures (5,504,188 ) (5,300,723 ) ( 23,711,254 ) (33,419,306 ) (67,935,471 ) (63,200,127 ) Trade payables (3,920,273 ) (264,252 ) — — (4,184,525 ) (4,379,851 ) Other financial liabilities (476,895 ) — — — (476,895 ) (924,562 ) Installment of tax debts (53,210 ) (1,505 ) (1,810 ) (160,742 ) (217,267 ) (208,760 ) Leases (658,131 ) (818,888 ) (1,233,690 ) (18,164,132 ) (20,874,841 ) (16,436,839 ) Lease and concession in installments (266,814 ) (291,161 ) (579,320 ) — (1,137,295 ) (1,137,173 ) Payables to related parties (322,160 ) — — — (322,160 ) (387,736 ) Dividends payable (549,054 ) — — — (549,054 ) (892,006 ) Derivative financial instruments (2,149,524 ) (1,327,485 ) (3,146,345 ) 1,705,459 (4,917,895 ) (84,126 ) (13,900,249 ) (8,004,014 ) (28,672,419 ) (50,038,721 ) (100,615,403 ) (87,651,180 )
Schedule of offsetting of financial assets and financial liabilities	Consolidated Gross value Compensated amount Net value TRS (Notional) 4,347,487 (4,347,487 ) — TRS (Interest) 6,704 (6,704 ) — 4,354,191 (4,354,191 ) — Debentures (principal and exchange rate variation) (i) (4,347,487 ) 4,347,487 — Debentures (interest) (6,704 ) 6,704 — (4,354,191 ) 4,354,191 — (i) The amounts are equivalent to US$898,000 thousand, with the PTAX conversion rate of September 29,2023 being R$4.8413.

OTHER TAX RECEIVABLE (Tables)

OTHER TAX RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2023
OTHER TAX RECEIVABLE
Summary of Other Tax Receivable	12/31/2023 12/31/2022 COFINS 487,160 975,878 PIS 110,904 350,867 Taredits 33,639 31,774 ICMS 924,180 845,450 ICMS - CIAP 189,813 118,809 Other 132,863 76,348 1,878,559 2,399,126 Current 745,856 1,324,203 Non-current 1,132,703 1,074,923 Total 1,878,559 2,399,126

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2023
INVENTORIES
Summary of inventories and written down of inventories	12/31/2023 12/31/2022 Finished products 1,254,818 1,504,134 Parts and accessories 178,260 168,777 Construction Materials 316,370 152,789 Warehouse and other 43,266 43,359 1,792,714 1,869,059

ASSETS AND LIABILITIES HELD F_2

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION (Tables)	12 Months Ended
	Dec. 31, 2023
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Schedule of reconciliation of changes in assets held for sale	a) Assets held for sale: Properties held for sale Other assets held for sale Total Balance as of January 1, 2022 — — — Business combination 268,385 — 268,385 Transfers 322,430 — 322,430 Sale of agricultural properties held for sale (550,432 ) — (550,432 ) Balance as of December 31, 2022 40,383 — 40,383 Additions — 1,795,773 1,795,773 Transfers 444,782 — 444,782 Sale of agricultural properties held for sale (142,773 ) — (142,773 ) Balance as of December 31, 2023 342,392 1,795,773 2,138,165
Schedule of other assets held for sale	As mentioned in explanatory note 2 Norgás TUP Porto São Luis S.A Total Cash and cash equivalents — 48,231 48,231 Other current tax receivable — 3,030 3,030 Dividends and interest on equity capital receivable 18,646 — 18,646 Investments in associates 892,854 — 892,854 Property, plant and equipment — 395,757 395,757 Intangible assets — 437,220 437,220 Other assets — 35 35 Total 911,500 884,273 1,795,773
Schedule of liabilities held for sale	b) Liabilities held for sale: Norgás TUP Porto São Luis S.A Total Trade payables — 17,248 17,248 Employee benefits payables — 1,828 1,828 Other liabilities — 456 456 Deferred income and social contribution taxes 152,255 66,606 218,861 Total 152,255 86,138 238,393
Schedule of discontinued operation result	As mentioned in Explanatory Note 2 12/31/2023 12/31/2022 (Reclassified) Equity income 45,419 49,846 Controlling shareholders 23,164 25,421 Non-controlling shareholders 22,255 24,425
Schedule of reclassification of profit or loss and cash flow	12/31/2022 Reclassification 12/31/2022 (i) Income before equity income and net financial result 7,483,843 — 7,483,843 Equity income (loss) in associates 468,743 (49,846 ) 418,897 Equity income (loss) of jointly controlled companies (92,179 ) — (92,179 ) Equity income (loss) 376,564 (49,846 ) 326,718 Net financial result (5,157,936 ) — (5,157,936 ) Profit before income tax and social contribution 2,702,471 (49,846 ) 2,652,625 Income tax and social contribution 118,404 — 118,404 Net profit from continuing operations 2,820,875 (49,846 ) 2,771,029 Profit for the year from discontinued operations, net of taxes — 49,846 49,846 Net profit for the year 2,820,875 — 2,820,875 i) Amounts after the reclassification of the discontinued operation. d) Reclassification of comparative cash flow balance: 12/31/2022 Reclassification 12/31/2022 (i) Cash flow from operating activities Profit before income tax and social contribution 2,702,471 (49,846 ) 2,652,625 Equity income (loss) in subsidiaries and associates (468,743 ) 49,846 (418,897 ) Other items of operating 7,738,504 — 7,738,504 Net cash (used) generated in Operating activities 9,972,232 — 9,972,232 Cash flow from investing activities Dividends received from subsidiaries and associates 323,096 (44,969 ) 278,127 Discontinued operation — 44,969 44,969 Other items of investing activities (21,049,660 ) — (21,049,660 ) Net cash used in investing activities (20,726,564 ) — (20,726,564 ) Net cash generated in financing activities 8,286,259 — 8,286,259 Decrease in cash and cash equivalents (2,468,073 ) — (2,468,073 ) Cash and cash equivalents at beginning of year 16,174,130 — 16,174,130 Effect of exchange rate variation on the balance of cash and cash equivalents (404,341 ) — (404,341 ) Cash and cash equivalents at end of year 13,301,716 — 13,301,716 i) Amounts after the reclassification of the discontinued operation.

INVESTMENTS IN SUBSIDIARIES A_2

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about business combination [line items]
Summary of Basis of Consolidation	The Company's subsidiaries are listed below: 12/31/2023 12/31/2022 Directly owned subsidiaries excluding treasury shares Cosan Corporate Cosan Corretora de Seguros Ltda 100.00% 100.00% Cosan Nove 73.09% 73.09% Cosan Luxembourg S.A. (i) 100.00% 100.00% Cosan Overseas Limited 100.00% 100.00% Pasadena Empreendimentos e Participações S.A. 100.00% 100.00% Cosan Limited Partners Brasil Consultoria Ltda. 97.50% 97.50% Barrapar Participaçoes Ltda. 100.00% 100.00% Aldwych Temple 100.00% 100.00% Cosan Oito S.A. 100.00% 100.00% Cosan Global Limited 100.00% 100.00% Atlântico Participações Ltda. 100.00% 100.00% Sinlog Tecnologia em Logística S.A. (ii) - 57.48% Cosan Dez Participações S.A. 76.80% 76.80% Radar Radar Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Radar II Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Nova Agrícola Ponte Alta S.A. (iii) 50.00% 50.00% Nova Amaralina S.A Propriedades Agrícolas (iii) 50.00% 50.00% Nova Santa Bárbara Agrícola S.A. (iii) 50.00% 50.00% Terras da Ponta Alta S.A. (iii) 50.00% 50.00% Castanheira Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Manacá Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Paineira Propriedades Agrícolas S.A. (iii) 50.00% 50.00% Tellus Brasil Participações S.A. (iv) 20.00% 20.00% Janus Brasil Participações S.A. (iv) 20.00% 20.00% Duguetiapar Empreendimentos e Participações S.A. (iv) 20.00% 20.00% Gamiovapar Empreendimentos e Participações S.A. (iv) 20.00% 20.00% Moove Moove Lubricants Holdings 70.00% 70.00% Rumo Rumo S.A. (v) 30.42% 30.35% (i) Despite presenting an unsecured liability amount of R$146,276 as of December 31, 2023, as shown below, no other events or conditions were identified that, individually or collectively, may raise relevant doubts as to the ability to maintenance of its operational continuity. Subsidiaries have financial support from the Company (ii) Sale of interest completed on May 2, 2023, for R$ 45,000 (iii) The Company is the majority shareholder, holding 50% of the capital stock plus one share. (iv) The Company holds more than 60.00% of the voting shares of each entity, has decision-making power over the relevant activities of each entity and has the right to appoint a majority of the members of the board of directors of each entity pursuant to a shareholders' agreement entered with certain other shareholders of these entities (v) The Company is the largest shareholder. In addition, the Company has decision-making power over the relevant activities of this entity and has the right to appoint a majority of the members of the board of directors in accordance with the shareholders' agreement entered with certain other shareholders of the entity
Summary of Information in Associates of Company and Company's Ownership	The Company's associates are listed below: Shares issued by the investee Shares held by Cosan Cosan ownership interest Rumo Rhall Terminais Ltda 28,580 8,574 30.00% Termag - Terminal Marítimo de Guarujá S.A. 500,000 99,246 19.85% TGG - Terminal de Granéis do Guarujá S.A. 79,747,000 7,914,609 9.92% Elevações Portuárias S.A. 672,397,254 134,479,451 20.00% Terminal XXXIX S.A. 200,000 99,246 49.62% Compass Gás de Alagoas S.A. – ALGÁS 810,896,963 238,728,878 29.44% Companhia de Gás do Ceará – Cegás 39,400,000 11,599,428 29.44% CEG Rio S.A. 1,995,022,625 746,251,086 37.41% Companhia Paranaense de Gás - Compagás 33,600,000 8,232,000 24.50% Companhia Potiguar de Gás – Potigas 4,245,000 3,523,350 83.00% Companhia de Gás de Mato Grosso do Sul - Msgás 61,610,000 30,188,900 49.00% Companhia de Gás de Santa Catarina - Scgás 10,749,497 4,407,293 41.00% Sergipe Gás S.A. – SERGÁS 1,593,656 661,363 41.50% Companhia Pernambucana de Gás - Copergás 163,485,912 67,846,653 41.50% Cosan Corporate Vale S.A (i) 4,539,007,580 190,965,062 4.90% (i) From November 30, 2023, the Company began to have significant influence in Vale S.A as explained in note 1.3, recognizing equity under its equity through Cosan Oito. The value of 4.90% refers to the percentage of participation excluding treasury shares to calculate equity and receive dividends. At January 1, 2023 Interest in earnings of associates Discontinued operation Dividends Capital reduction Reclassification to held for sale Reclassification of financial assets Other (ii) At December 31, 2023 Dividend receivable (i) Rumo Rhall Terminais Ltda 5,654 1,716 — (1,200 ) — — — — 6,170 — Termag - Terminal Marítimo de Guarujá S.A. 8,464 (2,446 ) — — — — — — 6,018 — TGG - Terminal de Granéis do Guarujá S.A. 17,468 8,826 — (10,334 ) — — — — 15,960 — Elevações Portuárias S.A. 296,746 38,992 — (18,960 ) (99,040 ) — — — 217,738 — Terminal XXXIX S.A. 53,136 28,247 — (14,968 ) — — — — 66,415 — Compass Companhia Paranaense de Gás - Compagás 424,837 36,300 — (57,956 ) — — — 351 403,532 5,636 Companhia Pernambucana de Gás - Copergás 415,301 — 5,921 (19,238 ) — (401,984 ) — — — — Companhia de Gás de Santa Catarina - Scgás 627,829 37,028 — (24,525 ) — — — — 640,332 6,957 Sergipe Gás S.A. - SERGÁS 69,430 — 3,230 (5,466 ) — (67,194 ) — — — — Companhia de Gás do Ceará - Cegás 184,537 — 11,573 (13,676 ) — (183,880 ) — 1,446 — — CEG Rio S.A. 274,480 84,822 — (70,916 ) — — — — 288,386 20,708 Companhia de Gás de Mato Grosso do Sul - Msgás 291,543 20,828 — ( ) — — — 14,497— 297,874 2,496 Companhia Potiguar de Gás - Potigas 168,887 — 14,371 (13,118 ) — (170,140 ) — — — — Gás de Alagoas S.A. - Algás 68,448 — 10,324 (8,492 ) — (69,656 ) — (624 ) — — Cosan Corporate Vale S.A — 96,075 — — — — 16,274,081 (707,671 ) 15,662,485 — Other 7,183 11 — — — — — (735 ) 6,459 39 2,913,943 350,399 45,419 (273,346 ) (99,040 ) (892,854 ) 16,274,081 (707,233 ) 17,611,369 35,836 (i) Dividends receivable by the controlling companies of the subsidiaries disclosed in the table, which are consolidated in S.A (ii) The balance of others is mainly composed of the cost of the shares sold by Vale S.A. in the amount of R$701,575 At January 1, 2022 Interest in earnings of associates Discontinued operation Change of equity interest in subsidiary Other comprehensive income Declared dividends Disposal of investment Contributed capital Business combination Other At December 31, 2022 Dividend receivable (i) Rumo Rhall Terminais Ltda 4,907 1,647 — — — (900 ) — — — — 5,654 71 Termag - Terminal Marítimo de Guarujá S.A. 4,725 4,445 — — — — — — — (706 ) 8,464 151 TGG - Terminal de Granéis do Guarujá S.A. 17,563 5,689 — — — (5,784 ) — — — — 17,468 118 Elevações Portuárias S.A. — 6,190 — 135,159 — — 155,397 — — — 296,746 717 Terminal XXXIX S.A. 30,649 22,487 — — — — — — — — 53,136 — Compass Companhia Paranaense de Gás - Compagás — 19,931 — — — (6,831 ) — — 411,737 — 424,837 44,121 Companhia Pernambucana de Gás - Copergás — — 19,094 — — (9,493 ) — — 405,700 — 415,301 8,300 Companhia de Gás de Santa Catarina - Scgás — 34,885 — — — (15,524 ) — — 608,468 — 627,829 16,214 Sergipe Gás S.A. - SERGÁS — — 9,015 — — (3,441 ) — — 63,856 — 69,430 3,202 Companhia de Gás do Ceará - Cegás — — 6,717 — — (4,189 ) — — 182,009 — 184,537 — CEG Rio S.A. — 29,686 — — — (16,542 ) — — 261,336 — 274,480 14,968 Companhia de Gás de Mato Grosso do Sul - Msgás — 13,530 — — — (6,160 ) — — 284,173 — 291,543 3,837 Companhia Potiguar de Gás - Potigas — — 9,066 — — (8,390 ) — — 168,211 — 168,887 7,674 Gás de Alagoas S.A. - Algás — — 5,954 — — (2,985 ) — — 66,001 (522 ) 68,448 2,711 Radar Tellus Brasil Participações S.A. 142,798 128,860 — — — (30,756 ) — 58,806 (299,708 ) — — — Janus Brasil Participações S.A. 183,357 150,687 — — — (35,559 ) — 79,725 (378,210 ) — — — Cosan Corporate TUP Porto São Luis S.A. 394,380 49 — — — — — — (393,579 ) (850 ) — — Other 1,688 811 — — 5,536 — — — — (852 ) 7,183 — 780,067 418,897 49,846 135,159 5,536 (146,554 ) 155,397 138,531 1,379,994 (2,930 ) 2,913,943 102,084 (i) Dividends receivable by the parent companies of the subsidiaries disclosed in the table, which are consolidated in S.A.
Summary of Financial Information of Associates	Financial information of associates Balance as of December 31, 2023 Balance as of December 31, 2022 Assets Liabilities Shareholders' equity and unsecured liabilities Profit for the year Assets Liabilities Shareholders' equity and unsecured liabilities Profit for the year Rumo Rhall Terminais Ltda. 33,060 (12,491 ) 20,569 5,983 33,382 (14,534 ) 18,848 5,811 Elevações Portuárias S.A. 1,251,643 (444,748 ) 806,895 194,954 950,538 (243,797 ) 706,741 127,554 Termag - Terminal Marítimo de Guarujá S.A. 298,815 (268,730 ) 30,085 4,721 273,760 (231,119 ) 42,641 19,881 TGG - Terminal de Granéis do Guarujá S.A. 242,779 (73,216 ) 169,563 88,867 254,748 (78,657 ) 176,091 58,139 Terminal XXXIX S.A. 481,569 (326,731 ) 154,838 53,986 433,412 (388,882 ) 44,530 44,530 Compass Companhia Paranaense de Gás - Compagás 1,208,959 (685,288 ) 523,671 96,866 1,115,974 (458,322 ) 657,652 161,467 Companhia de Gás de Santa Catarina - Scgás 1,118,237 (399,252 ) 718,985 153,217 1,093,210 (453,632 ) 639,578 161,504 CEG Rio S.A. 1,944,385 (1,326,484 ) 617,901 233,099 1,910,875 (1,351,937 ) 558,938 150,969 Companhia de Gás de Mato Grosso do Sul - Msgás 390,976 (193,298 ) 197,678 56,649 339,695 (164,774 ) 174,921 11,448 Cosan Corporate Vale S.A. 423,626,000 (232,661,000 ) 190,965,000 39,940,000 — — — —
Schedule of paid and payable consideration, as well as the fair value of the assets acquired and liabilities assumed as of the date of acquisition	The fair value of the assets and liabilities acquired is shown below: Consideration transferred 12/31/2023 Capital contribution 100,000 Cash transfer 135,000 Contingent consideration 12,152 Consideration transferred 247,152 Identifiable assets acquired and liabilities assumed Cash, cash equivalents and restricted cash 100,341 Intangible assets 582,238 Trade payables (5 ) Other obligations (1 ) Deferred Income Tax (IR) and social contribution (CS) (197,961 ) Non-controlling interest (237,460 ) Liquid and acquired assets 247,152 Contingent consideration (12,152 ) Returns on financial investments 341 Cash received (100,341 ) Transferred consideration, net of cash 135,000
Summary of Non-controlling Interests in Subsidiaries	Below is summarized financial information for each subsidiary that has non-controlling interests that are material to the group. The amounts disclosed for each subsidiary are before intercompany eliminations. Shares issued by the subsidiary Shares held by non-controlling shareholders Non-controlling interest Radar Tellus Brasil Participações S.A. 119,063,044 95,250,435 80.00% Janus Brasil Participações S.A. 286,370,051 229,096,041 80.00% Duguetiapar Empreendimentos e Participações S.A. 3,573,842 2,859,074 80.00% Gamiovapar Empreendimentos e Participações S.A. 12,912,970 10,330,376 80.00% Radar Propriedades Agrícolas S.A. 737,500 368,750 50.00% Nova Agrícola Ponte Alta S.A. 160,693,378 80,346,689 50.00% Terras da Ponte Alta S.A. 16,066,329 8,033,165 50.00% Nova Santa Bárbara Agrícola S.A. 32,336,994 16,168,497 50.00% Nova Amaralina S.A. 30,603,159 15,301,580 50.00% Paineira Propriedades Agrícolas S.A. 132,667,061 66,333,531 50.00% Manacá Propriedades Agrícolas S.A. 128,977,921 64,488,961 50.00% Castanheira Propriedades Agrícolas S.A. 83,850,938 41,925,469 50.00% Radar II Propriedades Agrícolas S.A. 81,440,221 40,720,111 50.00% Rumo Rumo S.A. 1,854,868,949 1,291,629,301 69.58% Moove Cosan Lubes Investments Limited 34,963,764 10,489,129 30.00% Cosan Corporate Cosan Nove 7,663,761,735 2,062,583,640 26.91% Cosan Dez Participações S.A. 3,473,458,687 805,963,829 23.20% The following table summarizes information relating to each of the Company's subsidiaries that has material non-controlling interests, prior to any intra-group elimination. Balance as of January 1, 2023 Profit attributable to non-controlling interests Capital (reduction) increase Gain (loss) with capital increase Other comprehensive income Dividends Business combination Reclassification Other On December 31, 2023 Compass Comgás 27,151 11,419 — — 444 (6,869 ) — — — 32,145 Commit Gás S.A. 2,058,651 185,312 — — — (309,324 ) — (372,030 ) (109 ) 1,562,500 Norgás S.A. — — — — — — — 372,030 — 372,030 Biometano Verde Paulínia S.A — 521 — — — — 237,460 — — 237,981 Compass Gás e Energia 782,583 192,358 — — 132 (183,126 ) — — (1,275 ) 790,672 Rumo Rumo S.A. 10,797,146 503,029 (12,250 ) (9,280 ) 704 (122,165 ) — — (52,595 ) 11,104,589 Moove Cosan Lubes Investments Limited 702,001 82,979 — — (78,742 ) (15,346 ) — — 4,956 695,848 Cosan Corporate Cosan Limited Partners Brasil 9 (2 ) — — — — — — — 7 Cosan Nove 2,634,310 338,315 — 32,732 (14,728 ) (436,566 ) — — 12,956 2,567,019 Cosan Dez Participações S.A. 1,302,661 573,987 1 — 454 (372,772 ) — — 7,710 1,512,041 Sinlog Tecnologia em Logística S.A. 14,911 (1,969 ) 21,959 (12,622 ) — — — — ( 22,279 ) — Radar Janus Brasil Participações S.A. 3,773,279 924,908 — — — (74,830 ) — — 119,844 4,743,201 Tellus Brasil Participações S.A. 2,584,058 562,713 (18,400 ) — — (40,531 ) — — 68,488 3,156,328 Gamiovapar Empreendimentos e Participações S.A. 505,681 19,233 (5,004 ) — — (47,377 ) — — (289 ) 472,244 Duguetiapar Empreendimentos e Participações S.A. 70,857 26,185 — — — (30,319 ) — — (8 ) 66,715 Radar II Propriedades Agrícolas S.A. 878,879 174,346 (1,902 ) — — 37,831 — — — 1,089,154 Radar Propriedades Agrícolas S.A. 212,065 4,331 (7,275 ) — — (4,677 ) — — — 204,444 Nova Agrícola Ponte Alta S.A. 365,807 35,196 — — — 16,010 — — — 417,013 Nova Amaralina S.A. Propriedades Agrícolas 2,041 12,971 — — — 14,881 — — — 29,893 Nova Santa Bárbara Agrícola S.A. 201,389 (3,141 ) — — — (415 ) — — — 197,833 Terras da Ponte Alta S.A. 73,421 14,440 — — — (3,610 ) — — — 84,251 Paineira Propriedades Agrícolas S.A. 157,784 40,115 — — — 1,404 — — — 199,303 Manacá Propriedades Agrícolas S.A. 160,553 40,163 (1,151 ) — — 19 — — — 199,584 Castanheira Propriedades Agrícolas S.A. 210,995 52,944 — — — 27,139 — — — 291,078 27,516,232 3,790,353 (24,022 ) 10,830 (91,736 ) (1,550,643 ) 237,460 — 137,399 30,025,873 Balance as of January 1, 2022 Profit attributable to non-controlling interests Gain (loss) with capital increase Other comprehensive income Dividends Capital increase Acquisition of non-controlling interests Business combination Other On December 31, 2022 Compass Comgás 28,466 14,881 — — (16,926 ) — — — 730 27,151 Commit Gás S.A. — 107,593 — — (64,435 ) — — 2,015,493 — 2,058,651 Compass Gás e Energia 761,432 221,871 (78 ) 3,197 (201,024 ) — — — (2,815 ) 782,583 Sulgás — 6,466 — — (26,701 ) — (888,450 ) 908,883 (198 ) — Rumo Rumo S.A. 10,527,777 357,642 (21,358 ) 2,061 (89,194 ) — — — 20,218 10,797,146 Moove Cosan Lubes Investments Limited 683,143 145,981 — (127,123 ) — — — — — 702,001 Cosan Corporate Cosan Limited Partners Brasil 14 (5 ) — — — — — — — 9 Cosan Nove — 53,353 (1,416,657 ) 10,070 (12,434 ) 4,000,910 — — (932 ) 2,634,310 Cosan Dez Participações S.A. — 14,965 (2,592,096 ) 5,073 (3,540 ) 3,888,341 — — (10,082 ) 1,302,661 Sinlog Tecnologia em Logística S.A. 6,549 (7,677 ) 16,039 — — — — — — 14,911 Payly 2,602 (1,626 ) — — — — — — (976 ) — Radar Janus Brasil Participações S.A. — (10,971 ) — — — — (196,857 ) 3,981,107 — 3,773,279 Tellus Brasil Participações S.A. — 8,531 — — — — (7,508 ) 2,583,035 — 2,584,058 Gamiovapar Empreendimentos e Participações S.A. — 2,900 — — — — 4,975 497,806 — 505,681 Duguetiapar Empreendimentos e Participações S.A. — (788 ) — — — — (4,534 ) 76,179 — 70,857 Radar II Propriedades Agrícolas S.A. — 246,698 — 108 (124,858 ) — — — 756,931 878,879 Radar Propriedades Agrícolas S.A. — 34,002 — — (20,516 ) — — — 198,579 212,065 Nova Agrícola Ponte Alta S.A. — 97,035 — — (50,267 ) — — — 319,039 365,807 Nova Amaralina S.A. Propriedades Agrícolas — 8,000 — — (31,444 ) — — — 25,485 2,041 Nova Santa Bárbara Agrícola S.A. — 53,686 — — (5,041 ) — — — 152,744 201,389 Terras da Ponte Alta S.A. — 39,890 — — (16,778 ) — — — 50,309 73,421 Paineira Propriedades Agrícolas S.A. — 58,604 — — (27,222 ) — — — 126,402 157,784 Manacá Propriedades Agrícolas S.A. — 46,793 — — (23,319 ) — — — 137,079 160,553 Castanheira Propriedades Agrícolas S.A. — 77,819 — — (66,151 ) — — — 199,327 210,995 Violeta Fundo de Investimento Multimercado 2,119,102 69,200 (107,359 ) 11,143 (132,885 ) — — — (1,959,201 ) — 14,129,085 1,644,843 (4,121,509 ) (95,471 ) (912,735 ) 7,889,251 (1,092,374 ) 10,062,503 (213,110 ) 27,516,232
Summary of Financial Statements	Summary statement of financial position: Cosan Dez Cosan Nove Moove Rumo Radar (Restated) 12/31/2023 12/31/2022 12/31/2023 12/31/2022 12/31/2023 12/31/2022 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Current Assets 1,020,790 2,015 4,903 2,721 91,412 1,777,104 3,846,647 2,474,218 819,887 514,788 Liabilities (127,876 ) (126,916 ) (392 ) (169,079 ) (3,603 ) (1,341,106 ) (1,135,917 ) (852,071 ) (184,004 ) (916,363 ) Current net assets 892,914 (124,901 ) 4,511 (166,358 ) 87,809 435,998 2,710,730 1,622,147 635,883 (401,575 ) Non-current Assets 5,798,291 5,738,715 10,373,285 9,954,431 2,218,429 2,204,878 22,572,211 20,971,764 16,152,441 14,316,130 Liabilities — — — — — (1,208,604 ) (9,611,588 ) (7,402,742 ) (613,705 ) (530,331 ) Non-current net assets 5,798,291 5,738,715 10,373,285 9,954,431 2,218,429 996,274 12,960,623 13,569,022 15,538,736 13,785,799 Shareholders’ equity 6,691,205 5,613,814 10,377,796 9,788,073 2,306,238 1,432,272 15,671,353 15,191,169 16,174,619 13,384,224 Summary statements of profit or loss and other comprehensive income: Cosan Dez Cosan Nove Moove 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Net revenue — — — — — — — 3,842,981 2,608,680 Income before taxes 1,396,633 63,578 — 1,005,640 194,522 — 207,982 485,729 310,500 Income tax and social contribution (2,301 ) — — (5,892 ) — — — 11,665 (15,742 ) Income for the year 1,394,332 63,578 — 999,748 194,522 — 207,982 497,394 294,758 Other comprehensive income (loss) 1,957 — — (54,731 ) — — (262,473 ) — — Total comprehensive results 1,396,289 63,578 — 945,017 194,522 — (54,491 ) 497,394 294,758 Comprehensive income attributable to non-controlling shareholders 454 14,965 — (14,728 ) 52,353 — (78,742 ) 149,218 88,427 Dividends paid 372,772 — — 571,261 — — — 150,000 — Rumo Radar(Restated) 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Net revenue 1,013,446 984,597 772,714 743,411 834,616 31,502 Income before taxes 769,233 633,164 198,239 2,820,202 1,556,155 49,218 Income tax and social contribution (49,569 ) (118,224 ) (47,701 ) (147,636 ) (74,915 ) (4,215 ) Income for the year 719,664 514,940 150,538 2,672,566 1,481,240 45,003 Other comprehensive income 1,011 2,961 — — — — Total comprehensive results 720,675 517,901 150,538 2,672,566 1,481,240 45,003 Comprehensive income attributable to non-controlling shareholders 704 360,776 104,850 — — — Dividends paid 122,231 35,733 — 530,576 948,967 15,600 Summary Cash Flow Statement: Cosan Dez Cosan Nove Moove 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Cash (generated (used in) in operating activities (176 ) 3 — 14,941 2 — (359 ) 292,204 95,461 Cash (generated (used in) in investing activities 757,196 — — 555,408 (19,217 ) — (5,683 ) (41,004 ) 77,742 Cash generated (used in) in financing activities (372,772 ) 2,011 — (571,261 ) 21,936 — 7,976 (197,994 ) (13,766 ) Reduction of cash and cash equivalents 384,248 2,014 — (912 ) 2,721 — 1,934 53,206 159,437 Cash and cash equivalents at the beginning of the year 2,014 — — 2,721 — — — 761,698 492,619 Effect of FX variation on the cash balance and cash equivalents — — — — — — (76 ) — 109,642 Cash and cash equivalents at the end of the year 386,262 2,014 — 1,809 2,721 — 1,858 814,904 761,698 Rumo Radar(Restated) 12/31/2023 12/31/2022 12/31/2021 12/31/2023 12/31/2022 12/31/2021 Cash (generated (used in) in operating activities 674,137 94,522 (15,679 ) 626,057 791,779 21,690 Cash (generated (used in) in investing activities (175,273 ) 2,518,699 (1,469,750 ) (30,681 ) 175,611 1,429 Cash generated (used in) in financing activities 445,843 (1,235,688 ) 714,115 (581,012 ) (949,277 ) (15,650 ) Reduction of cash and cash equivalents 944,707 1,377,533 (771,314 ) 14,364 18,113 7,469 Cash and cash equivalents at the beginning of the year 2,169,335 791,802 1,568,667 25,582 7,469 — Effect of FX variation on the cash balance and cash equivalents — — (5,551 ) — — — Cash and cash equivalents at the end of the year 3,114,042 2,169,335 791,802 39,946 25,582 7,469
Schedule of investments in affiliates with significant influence	The Company’s equity interest in Vale is detailed in the following table: Vale S.A. Shares issued by the investee 4,539,007,580 Treasury shares by the investee 239,153,280 Shares held by Cosan 210,866,700 Cosan ownership interest 4.90 Cosan ownership interest (total shares) 4.65 Market price at December 31, 2023 (in R$) 73.89 Fair value on the quoted market 15,580,940 Dividends received (i) 1,305,410 (i) Dividends and interest on equity received before obtaining significant influence.
Schedule of summarized financial information of affiliates with significant influence	The summarized financial information presented below reflects the adjustments of fair value made by the Company at the time to acquisition of significant influence. Fair value at December 31, 2023 Current assets 71,488,000 Non-current assets held for sale 19,041,000 Non-current assets 559,608,737 Current liabilities 69,424,316 Liabilities related to assets held for sale 2,714,000 Non-current liabilities 234,756,474 Revenue 208,066,000 Other comprehensive income (2,467,000 ) Total comprehensive income 38,087,000 Equity 326,980,947 Cosan’s share in equity 4.90 % Equity interest of Cosan’s Investment 16,022,066 Equity method of one (i) Profit for the period of one 2,189,734 Cosan's share in equity 4.90 % Cosan's share of one 107,297 Amortization of fair value adjustments (11,222 ) Equity in earnings 96,075 (i) Equity in earnings related to the one

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES (Tables)	12 Months Ended
	Dec. 31, 2023
PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES
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% - 5% Machinery, equipment and installations 8% - 11% Furniture and fixtures 10% - 15% Wagons 2.9% - 6% Locomotives 3.3% - 8% Permanent ways 3% - 4% IT equipment 20% Other 10% - 20%
Schedule of Property Plant and Equipment	Land, buildings and improvements Machines, equipment and installations Wagons and locomotives (i) Permanent railways Construction in progress Other assets Total Cost Balance as of January 1, 2022 2,001,165 1,974,614 7,738,889 8,755,001 3,244,653 441,742 24,156,064 Business combination 310,730 227,257 — — 133,474 163,427 834,888 Additions 5,442 12,208 772 11,120 3,387,758 (2,253 ) 3,415,047 Write-offs (3,368 ) (15,368 ) (61,536 ) (52 ) (9,024 ) (52,056 ) (141,404 ) Transfers (ii) 182,504 141,379 316,211 1,650,431 (2,419,014 ) 32,921 (95,568 ) Exchange differences 35,544 131,160 — — 684 142,215 309,603 Write-off by disposal of investment (396,614 ) (528,452 ) — — (23,444 ) (5,043 ) (953,553 ) Balance as of December 31, 2022 2,135,403 1,942,798 7,994,336 10,416,500 4,315,087 720,953 27,525,077 Additions 11,356 18,671 898 710 4,577,377 15,497 4,624,509 Write-offs (199,080 ) (34,872 ) (118,414 ) (116,957 ) (2,157 ) (16,961 ) (488,441 ) Transfers (ii) 281,621 196,158 821,701 2,552,077 (3,710,146 ) 33,451 174,862 Exchange differences (11,626 ) (23,492 ) — — 1,944 (13,668 ) (46,842 ) Assets held for sale (89 ) — — — (396,150 ) (535 ) (396,774 ) Balance as of December 31, 2023 2,217,585 2,099,263 8,698,521 12,852,330 4,785,955 738,737 31,392,391 Depreciation Balance as of January 1, 2022 (618,618 ) (882,542 ) (2,842,050 ) (3,115,641 ) (13,379 ) (35,281 ) (7,507,511 ) Additions (73,712 ) (187,599 ) (566,999 ) (670,921 ) — (66,064 ) (1,565,295 ) Transfers (ii) — 8,170 51,591 8 — 53,031 112,800 Write-offs (16,135 ) 26,732 139 23,931 — (514 ) 34,153 Exchange differences (22,244 ) (120,943 ) — — — (127,215 ) (270,402 ) Write-off by disposal of investment 208,661 406,945 — — — 4,008 619,614 Balance as of December 31, 2022 (522,048 ) (749,237 ) (3,357,319 ) (3,762,623 ) (13,379 ) (172,035 ) (8,576,641 ) Additions (76,599 ) (183,965 ) (613,033 ) (806,398 ) — (74,695 ) (1,754,690 ) Transfers (ii) (49,649 ) 5,476 (6,838 ) (31,199 ) — (45 ) (82,255 ) Write-offs 17,769 14,870 110,237 89,725 — 15,192 247,793 Exchange differences 3,536 4,684 — — — 3,775 11,995 Assets held for sale 40 937 — — — 404 1,381 Balance as of December 31, 2023 (626,951 ) (907,235 ) (3,866,953 ) (4,510,495 ) (13,379 ) (227,404 ) (10,152,417 ) Balance as of December 31, 2022 1,613,355 1,193,561 4,637,017 6,653,877 4,301,708 548,918 18,948,436 Balance as of December 31, 2023 1,590,634 1,192,028 4,831,568 8,341,835 4,772,576 511,333 21,239,974 (i) As of December 31, 2023, assets, mainly wagons and locomotives in the amount of R$1,390,404 (R$745,203 as of December 31, 2022), were pledged to guarantee bank loans. (ii) Transfers of property, plant and equipment resulting from capitalization and other reclassifications of those assets.
Summary Intangible Assets and Goodwill	Goodwill Concession right Licenses Brands and patents Customer relationships Other Supply Agreement Total Cost Balance as of January 1, 2022 1,132,817 19,616,524 379,182 66,640 1,604,067 509,053 — 23,308,283 Additions 10,031 — 2,605 — 113,497 16,622 — 142,755 Business combination 402,055 2,508,558 436,594 98,382 1,062,832 388 — 4,508,809 Write-offs — (57,723 ) — — (19 ) 579 — (57,163 ) Transfers (i) — 837,788 (1,911 ) — (6 ) 61,295 — 897,166 Exchange differences (21,909 ) — 771 (1,099 ) 47,613 (2,110 ) — 23,266 Write-off by disposal of investment (62,922 ) (5,403 ) (317,148 ) — — (26,169 ) — (411,642 ) Balance as of December 31, 2022 1,460,072 22,899,744 500,093 163,923 2,827,984 559,658 — 28,411,474 Additions 4,731 — — — 121,806 67,600 — 194,137 Write-offs — (62,272 ) — — (64 ) (2,075 ) — (64,411 ) Transfers (i) — 1,460,012 183,996 — (219,318 ) 14,067 — 1,438,757 Exchange differences (42,012 ) — (4,451 ) (8,443 ) (97,642 ) 5,315 — (147,233 ) Assets held for sale (30,817 ) — (436,594 ) — (1,819 ) (17,060 ) — (486,290 ) Business Combination — — — — — 7,875 574,363 582,238 Balance as of December 31, 2023 1,391,974 24,297,484 243,044 155,480 2,630,947 635,380 574,363 29,928,672 Amortization Balance as of January 1, 2022 — (3,910,259 ) (167,287 ) (9,201 ) (1,028,608 ) (411,430 ) — (5,526,785 ) Additions — (773,765 ) (8,879 ) — (164,843 ) (35,667 ) — (983,154 ) Write-offs — 25,658 — — 1 (155 ) — 25,504 Transfers (i) — — — — — (60 ) — (60 ) Exchange differences — — (771 ) — 22,956 (2,838 ) — 19,347 Write-off by disposal of investment — 5,403 157,743 — — 12,470 — 175,616 Balance as of December 31, 2022 — (4,652,963 ) (19,194 ) (9,201 ) (1,170,494 ) (437,680 ) — (6,289,532 ) Additions — (861,103 ) (6,969 ) — (196,995 ) (28,436 ) — (1,093,503 ) Write-offs — 37,148 — — 2 71 — 37,221 Transfers (i) — — (37,209 ) — 75,265 19,873 — 57,929 Exchange differences — — 156 — 2,453 1,526 — 4,135 Assets held for sale — — — — 1,213 4,152 — 5,365 Balance as of December 31, 2023 — (5,476,918 ) (63,216 ) (9,201 ) (1,288,556 ) (440,494 ) — (7,278,385 ) Balance as of December 31, 2022 1,460,072 18,246,781 480,899 154,722 1,657,490 121,978 — 22,121,942 Balance as of December 31, 2023 1,391,974 18,820,566 179,828 146,279 1,342,391 194,886 574,363 22,650,287 (i) The number of transfers also includes a portion of R$ 103,084 of intangible assets that was reclassified to financial assets (R$35,057, year ended December 31, 2022).
Summary Intangible Assets (Excluding Goodwill)	Intangible assets (except goodwill) Annual amortization rate 12/31/2023 12/31/2022 Concession rights: Compass (i) From 3.54% to 4.58% 12,307,964 11,614,163 Rumo (ii) 1.59% 6,512,602 6,632,618 18,820,566 18,246,781 Licenses and authorizations Port operation license 3.70% 47,610 44,305 Moove 5.00% 132,218 139,905 Licenses and authorizations (iii) Indefinity — 436,594 179,828 620,804 Brands and patents: Comma Indefinity 47,015 47,929 Petrochoice (iii) Indefinity 96,826 104,354 Tirreno (iii) Indefinity 2,438 2,439 146,279 154,722 Customers relationship Compass 20.00% 280,111 285,423 Moove (iii) 5% to 30% 1,062,280 1,227,588 Other — 4,574 1,342,391 1,517,585 Contract of supply Compass 5.00% 574,363 — 574,363 — Other Software license 20.00% 90,162 65,108 Other 20.00% 104,724 56,870 194,886 121,978 Total 21,258,314 20,661,870 (i) Intangible asset of the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprising: ( i ) the concession rights recognized in the business combination and (ii) the assets of the concession. (ii) Refers to Rumo's railway concession agreement. The amount will be amortized until the end of the concession in 2079 (iii) Authorization for: ( i ) installation of port terminal activities; operation of the port facility by the subsidiary TUP Porto São Luís, (ii) lubrication and contamination control solutions, (iii) production and sale of lubricating oils, additives and fluids
Summary of combined carrying amounts of goodwill allocated to each cash-generating	Below we show the carrying amount of goodwill and intangible assets with indefinite useful lives allocated to each of the cash generating units: 12/31/2023 12/31/2022 Goodwill Brands and patents Licenses and authorizations Goodwill Brands and patents Licenses and authorizations UGC Moove 1,254,253 146,279 — 1,296,266 154,722 — UGC Compass 100,192 — — 100,192 — — UGC Rumo 37,529 — — 37,529 — — UGC Cosan corporate — — — 26,085 — 436,594 1,391,974 146,279 — 1,460,072 154,722 436,594
Summary of assumptions used for annual impairment test	The annual impairment test utilized the following assumptions: Premises % Yearly Risk-free rate (T-Note 10 3.51% Inflation (BR) 3.76% Inflation (US) 2.00% Inflation (UK) 2.00% Country risk premium (BR) 4.40% Country risk premium (UK) 0.88% Country risk premium (ARG) 17.55% Market risk premium 4.60% Tax rate (BR) 34.00% Tax rate (UK) 19.00% Tax rate (ARG) 30.00%
Schedule of changes in contract assets	Contract assets are measured based on their acquisition cost, which includes capitalized borrowing costs. The depreciable amounts in the concession contract are transferred to intangible assets when the assets are put into operation. The indirect affiliate Comgás reassesses the useful life, and whenever this assessment reveals that the amortization period will exceed the term of the concession agreement, a portion of the asset is converted into a financial asset because it represents a receivable from the granting authority. This classification follows IFRIC 12 Compass Moove Total Balance as of January 1, 2022 684,970 21,012 705,982 Additions 1,217,818 10,823 1,228,641 Write-offs — (25,156 ) (25,156 ) Business combination 87,735 — 87,735 Transfers (i) (880,188 ) 1,701 (878,487 ) Balance as of December 31, 2022 1,110,335 8,380 1,118,715 Additions 1,494,142 33,952 1,528,094 Write-offs — (31,648 ) (31,648 ) Transfers (i) (1,563,056 ) — (1,563,056 ) Balance as of December 31, 2023 1,041,421 10,684 1,052,105 (i) Included in the amount of transfers is a portion of the intangible asset that was reclassified as a financial asset .
Summary of transaction charts of right of use assets	Consolidated Land, buildings and improvements Machine, equipment, and installations Wagons and locomotives Software Vehicles Floating storage and regasification Railway and port infrastructure Total Cost Balance as of January 1, 2022 254,883 142,449 938,610 87,028 29,099 — 7,800,313 9,252,382 Business combination 116,919 2,693 — — 43 — — 119,655 Additions (i) 91,799 73,317 1,006 — 4,561 — 111,457 282,140 Contractual readjustments 9,008 52,972 3,480 (1,079 ) 1,540 — 155,734 221,655 Write-offs (24,005 ) (724 ) — — (218 ) — (106,363 ) (131,310 ) Exchange differences 5,114 (2,237 ) — — (282 ) — — 2,595 Balance as of December 31, 2022 453,718 268,470 943,096 85,949 34,743 — 7,961,141 9,747,117 Additions (i) 81,911 233,155 — — 25,541 1,533,969 45,271 1,919,847 Contractual readjustments 17,917 3,426 332 — — — 96,257 117,932 Write-offs (25,110 ) (7,084 ) — — — — (6,384 ) (38,578 ) Transfers — 34,742 — — — — — 34,742 Exchange differences (11,347 ) (11,589 ) — — (120 ) — — (23,056 ) Balance as of December 31, 2023 517,089 521,120 943,428 85,949 60,164 1,533,969 8,096,285 11,758,004 Amortization — — — — — — — — Balance as of January 1, 2022 (67,919 ) (29,258 ) (399,218 ) (16,959 ) (15,125 ) — (776,636 ) (1,305,115 ) Additions (65,254 ) (81,349 ) (34,990 ) (4,015 ) (7,713 ) — (267,094 ) (460,415 ) Write-offs 6,099 710 — — 943 — 20,535 28,287 Exchange differences 1,577 1,246 — — 172 — — 2,995 Balance as of December 31, 2022 (125,497 ) (108,651 ) (434,208 ) (20,974 ) (21,723 ) — (1,023,195 ) (1,734,248 ) Additions (74,850 ) (47,435 ) (34,347 ) (4,380 ) (13,128 ) (38,349 ) (320,280 ) (532,769 ) Write-offs 10,166 1,151 — — — — — 11,317 Exchange differences 2,913 8,187 — — 114 — — 11,214 Balance as of December 31, 2023 (187,268 ) (146,748 ) (468,555 ) (25,354 ) (34,737 ) (38,349 ) (1,343,475 ) (2,244,486 ) Balance as of December 31, 2022 328,221 159,819 508,888 64,975 13,020 — 6,937,946 8,012,869 Balance as of December 31, 2023 329,821 374,372 474,873 60,595 25,427 1,495,620 6,752,810 9,513,518 (i) The addition of the year is mainly composed of the contract related to the charter of the floating storage and regasification unit (“FSRU”) according to note 2
Summary of balances of investment properties including properties held for sale	Investment properties Balance as of January 1, 2022 3,886,696 Change in the fair value of investment properties 1,311,691 Business combination 9,209,626 Additions 17,477 Transfers (i) (322,430 ) Balance as of December 31, 2022 14,103,060 Change in the fair value of investment properties 2,259,924 Additions 58,506 Transfers (i) (444,782 ) Write off (582 ) Balance as of December 31, 2023 15,976,126 (i) Transfers to the group of properties maintained for sale as explanatory note 8 Grão de Ouro e Dourados (Tellus Brasil Participações S.A.); Fazenda Santa Rita Cana ( Duguetiapar Empreendimentos e Participações S.A.); Gleba Macaé (Radar II Propriedades Agrícolas S.A.).

CONCESSIONS PAYABLE (Tables)

CONCESSIONS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2023
CONCESSIONS PAYABLE
Summary of Concessions Payable	12/31/2023 12/31/2022 Disputed lease and concession: Rumo Malha Oeste S.A. 2,206,945 1,957,149 2,206,945 1,957,149 Lease installment payments: Rumo Malha Paulista S.A. 1,067,256 1,138,076 1,067,256 1,138,076 Concessions and grants: Rumo Malha Sul S.A. 76,191 81,112 Rumo Malha Paulista S.A. 190,282 156,497 Rumo Malha Central S.A. 24,699 18,576 291,172 256,185 Total 3,565,373 3,351,410 Current 250,971 256,759 Non-current 3,314,402 3,094,651 3,565,373 3,351,410
Schedule of leases and grants related to concession payable	b) Leases and grants within the scope of IFRS 16 12/31/2023 12/31/2022 Leases: Rumo Malha Sul S.A. 452,701 542,996 Rumo Malha Paulista S.A. 422,173 539,900 Rumo Malha Oeste S.A. 131,038 185,324 Portofer Transporte Ferroviário Ltda. — 11,658 1,005,912 1,279,878 Grants: Rumo Malha Paulista S.A. (renewal) 919,011 732,727 Rumo Malha Central S.A. 940,456 792,374 1,859,467 1,525,101 Total 2,865,379 2,804,979 Current 358,464 350,719 Non-current 2,506,915 2,454,260 2,865,379 2,804,979

OTHER TAXES PAYABLE (Tables)

OTHER TAXES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2023
OTHER TAXES PAYABLE
Summary of Other Tax Payable	12/31/2023 12/31/2022 Tax debts installments 217,348 208,760 ICMS 190,474 271,688 COFINS 177,720 246,501 PIS 27,073 43,524 Social Security charges 87,214 42,186 IRRF 14,133 14,553 Other 122,998 86,517 836,960 913,729 Current 673,718 760,041 Non-current 163,242 153,688 Total 836,960 913,729
Summary of Amounts Due on Non-Current Liabilities and Maturity Schedule	The amounts due in non-current liabilities have the following maturity schedule: 12/31/2023 12/31/2022 From 13 24 881 2,255 From 25 36 572 656 From 37 48 572 656 From 49 60 572 656 Over 60 160,645 149,465 163,242 153,688

INCOME TAX AND SOCIAL CONTRIB_2

INCOME TAX AND SOCIAL CONTRIBUTION (Tables)	12 Months Ended
	Dec. 31, 2023
INCOME TAX AND SOCIAL CONTRIBUTION
Schedule of Reconciliation of Income and Social Contribution Tax Expenses	a) Reconciliation of income tax and social contribution expenses: 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) Profit before taxes 5,113,751 2,652,625 6,250,876 Income tax and social contribution at nominal rate (34%) (1,738,675 ) (901,893 ) (2,125,298 ) Adjustments for calculating the effective rate Interest in earnings of investees (non-taxable income) 672,947 122,238 1,734,883 Differences in tax rates on earnings from operating profit (62,870 ) (16,973 ) 55,910 Granted income tax incentive 279,941 197,307 199,687 Share-based payment transactions — (73 ) 450 Interest on shareholders’ equity (191,763 ) (26,058 ) (72,804 ) Goodwill amortization effect 1,271 — — Non-deductible expenses (donations, gifts, etc.) (16,787 ) (13,788 ) (28,061 ) Tax losses not recorded (308,358 ) (228,579 ) (203,809 ) ICMS benefit - extemporaneous tax credits 5,506 345,067 290,745 ICMS benefit - current year 68,409 242,694 118,107 Dividend income (i) 254,260 — — Provision for non-realization of the benefit of the Federative covenant (ii) (307,099 ) — — Provision for non-realization of the benefit of the Federative covenant - Interest and Fine (iii) 100,731 — — Selic on indebtedness 147,741 22,103 — Rate differential (iv) 805,725 446,293 5,577 Amortization of the effects on formation of joint venture — — 402,571 Benefit Membership Program Zero (iii) 23,276 — — Other (8,681 ) (69,934 ) 67,626 Income tax and social contribution (current and deferred) (274,426 ) 118,404 445,584 Effective rate - % (5.37)% ( 4.46)% ( 7.13)% (i) Refers to dividends received from Vale S.A. (ii) As of the 1 2021 and started to calculate and use current and extemporaneous credits resulting from the non-taxation of the ICMS calculation base reduction benefit. The subsidiary takes advantage of the reduction in the ICMS calculation base in the state of Paulo, under the terms of Article 8 45,490 2000 62,399 2016 67,383 2022 Paulo are subject to ICMS at the effective rate of 15% instead of the general rate of 18%. The subsidiary , on the other hand, makes use of the ICMS deferrals provided for in art. 44 1 1 44.637 2014 These credits were recognized by the Company in the 2021 160 2017 30 12,973 2014 23 2018 14,789 2023 2.184 2024 (iii) Adherence to the Tax Litigation Reduction Program, (Joint Ordinance PGFN/RFB No. 01 2023 11 12 13,988 2020 (iv) Difference in rate between the nominal rate of 34% and the effective rate applicable to entities that calculate the tax under the presumed profit regime.
Summary of Deferred Income Tax Assets and Liabilities	b) Deferred income tax assets and liabilities Below are presented the tax effects of temporary differences that give rise to significant parts of the company's deferred tax assets and liabilities: 12/31/2023 12/31/2022 Deferred tax assets from: Income tax losses 2,714,996 2,244,654 Negative base of social contribution 929,055 809,556 Temporary differences Foreign exchange variation - Loans and borrowings 1,292,954 1,701,529 Provision for lawsuits 218,881 204,303 Impairment provision (Rumo Malha Oeste) 27,072 34,469 Post-employment benefit obligation 150,336 152,373 Provisions for uncertain tax credits and tax losses 34,511 31,880 Provision for non-recoverability of taxes 73,641 70,815 Share-based payment transactions 157,825 82,480 Lease 161,840 167,962 Unrealized loss with derivatives 823,286 674,554 Provisions for profit sharing 159,994 124,833 Business Combination – Intangible assets 124,379 119,060 Business combination – fixed assets 24,795 36,535 Selic on indebtedness — 100,264 Other provisions 691,162 581,059 Deferred tax on pre-operating income 87,454 14,009 Regulatory asset (liability) 6,661 4,843 Other 391,444 488,299 Total 8,070,286 7,643,477 Deferred tax liabilities from: Temporary differences Exchange rate variation - Loans and borrowings (195,232 ) — Provision for lawsuits (408 ) — Useful life review (456,093 ) (401,926 ) Business combination – fixed assets (148,872 ) (76,263 ) Tax goodwill (618,758 ) (359,100 ) Unrealized income with derivatives (299,965 ) (226,243 ) Fair value adjustment on debt (281,784 ) (548,726 ) Marketable securities (77,437 ) (1,150,916 ) Investment properties (455,773 ) (391,382 ) Goods intended for sale (10,546 ) — Capitalized interest — (108,616 ) Effects on the formation of joint ventures (103,992 ) (106,254 ) Business Combination – Intangible assets (4,426,881 ) (4,486,211 ) Post-employment obligations (4,641 ) (4,594 ) Lease (10,034 ) (11,797 ) Provisions (449,153 ) (79,092 ) Other (i) (147,120 ) (687,601 ) Total (7,686,689 ) (8,638,721 ) Total deferred taxes recorded 383,597 (995,244 ) Deferred tax assets (ii) 5,609,030 4,474,124 Deferred tax liabilities (5,225,433 ) (5,469,368 ) Total deferred, net 383,597 (995,244 ) (i) Refers mainly to the tax loss recognized on the capital contribution in a controlled company. (ii) Total amount of the balance of deferred income tax and social contribution consolidated assets, R$1,869,877 corresponds to the balance of the subsidiary S.A.
Summary of Changes in Deferred Tax	c) Changes in deferred tax assets and liabilities: Assets: Tax loss and negative basis Post-employment obligations Employee benefits Provisions Leases Unrealized gains on derivatives Intangible assets Other Total On January 1, 2022 2,367,707 160,082 148,338 688,972 189,890 — 111,590 2,024,834 5,691,413 Credited / charged from income for the year 686,503 (7,709 ) 58,975 233,554 (21,928 ) 674,554 7,470 299,687 1,931,106 Recognized in shareholders' equity — — — — — — — (13,071 ) (13,071 ) Foreign exchange differences — — — — — — — 34,029 34,029 On December 31, 2022 3,054,210 152,373 207,313 922,526 167,962 674,554 119,060 2,345,479 7,643,477 Credited / charged from income for the year 589,841 (2,037 ) 110,506 122,741 (6,122 ) 148,732 5,319 (133,596 ) 835,384 Foreign exchange differences — — — — — — — (408,575 ) (408,575 ) On December 31, 2023 3,644,051 150,336 317,819 1,045,267 161,840 823,286 124,379 1,803,308 8,070,286 Liabilities: Effects on the formation of joint ventures Post-employment obligations Intangible assets Unrealized gains on derivatives Property, plant and equipment Fair value adjustment Leases Provisions Other Total On January 1, 2022 (602,673 ) — (3,492,345 ) (1,028,058 ) (350,110 ) (126,174 ) (3,219 ) (11,427 ) (843,835 ) (6,457,841 ) Credited / charged from income for the year 496,419 (4,594 ) 369,455 807,391 (51,816 ) (355,946 ) (8,578 ) (67,665 ) (1,784,407 ) (599,741 ) Other comprehensive income — — — (5,576 ) — — — — (1,469 ) (7,045 ) Business combination — — (1,363,321 ) — — (66,606 ) — — (144,167 ) (1,574,094 ) On December 31, 2022 (106,254 ) (4,594 ) (4,486,211 ) (226,243 ) (401,926 ) (548,726 ) (11,797 ) (79,092 ) (2,773,878 ) (8,638,721 ) Credited / charged from income for the year 2,262 (47 ) 59,330 (73,722 ) (54,167 ) 200,336 1,763 (370,469 ) 1,178,542 943,828 Other comprehensive income — — — — — — — — (58,402 ) (58,402 ) Liabilities available for sale — — — — — 66,606 — — — 66,606 On December 31, 2023 (103,992 ) (4,641 ) (4,426,881 ) (299,965 ) (456,093 ) (281,784 ) (10,034 ) (449,561 ) (1,653,738 ) (7,686,689 ) Total deferred taxes recognized 383,597
Schedule of estimate of tax credit realization	Consolidated Within 1 808,979 1 2 1,308,994 2 3 384,929 3 4 823,923 4 5 328,555 5 8 950,882 8 10 1,002,768 5,609,030

PROVISION FOR LEGAL PROCEEDIN_2

PROVISION FOR LEGAL PROCEEDINGS AND JUDICIAL DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2023
PROVISION FOR LEGAL PROCEEDINGS AND JUDICIAL DEPOSITS
Summary of Contingent Liabilities	As of December 31, 2023 Provision for lawsuits 12/31/2023 12/31/2022 Tax 813,732 747,647 Civil, environmental and regulatory 512,979 662,052 Labor 387,692 391,487 1,714,403 1,801,186 Judicial deposit 12/31/2023 12/31/2022 Tax 652,236 585,988 Civil, environmental and regulatory 114,724 92,411 Labor 128,941 136,045 895,901 814,444
Summary Changes in Provision for Legal Procedings	Changes in provisions for lawsuits: Tax Civil, environmental, and regulatory Labor Total Balance as of January 1, 2022 647,610 585,034 411,417 1,644,061 Provisioned in the year 71,063 159,758 153,789 384,610 Write-offs by reversal / payment (56,447 ) (238,912 ) (225,044 ) (520,403 ) Conversion effect 3,994 15,786 52 19,832 Interest (i) 81,427 140,386 51,273 273,086 Balance as of December 31,2022 747,647 662,052 391,487 1,801,186 Provisioned in the year 44,812 105,526 113,151 263,489 Write-offs by reversal / payment (33,427 ) (258,021 ) (168,160 ) (459,608 ) Transfer — 3,793 607 4,400 Interest (i) 54,700 (371 ) 50,607 104,936 Balance as of December 31,2023 813,732 512,979 387,692 1,714,403 (i) Includes write-off of interest due to reversal.
Summary of Principal Tax Proceedings for Which Risk of Loss is Probable	The main tax proceedings for which the risk of loss is probable are described below: 12/31/2023 12/31/2022 Compensation with FINSOCIAL (i) 326,220 312,721 INSS (ii) 100,149 98,657 ICMS credit (iii) 174,860 125,723 PIS and COFINS 33,244 30,446 IPI 63,358 60,852 IRPJ and CSLL 10,698 11,676 Other 105,203 107,572 813,732 747,647 (i) Compensation of FINSOCIAL with federal taxes, based on a September 2003 final and non-appealable court ruling in the case records where the constitutionality of FINSOCIAL was discussed. Compensation of taxes remains a topic of administrative discussion. (ii) Amount provisioned as INSS, the majority of which is comprised of amounts related to social security contributions levied on billing in accordance with article 22 -A of Law 8.212 / 91 , the constitutionality of which is being litigated. The amounts are deposited with the court. The leading case, RE 611.601 (item 281 ), is being decided by the Federal Supreme Court. (iii) ICMS required by the State of Paulo resulting from disallowances of credits for diesel oil used in the -industrial production process. The Motions on Execution were dismissed as unfounded, as were the appeals that followed; and infraction notices relating to ICMS credits arising from materials used in the production process classified as “use and consumption”, which would not generate the right to credit
Summary of Principal Proceedings for Which Deem Risk of Loss as Possible	12/31/2023 12/31/2022 Labor claims 805,222 782,080 805,222 782,080

SHAREHOLDERS EQUITY (Tables)

SHAREHOLDERS EQUITY (Tables)	12 Months Ended
	Dec. 31, 2023
SHAREHOLDERS EQUITY
Summary of Share Capital	Ordinary actions Shareholding structure Amount % Controlling shareholders 672,312,942 35.87% Board of directors and executive officers 25,745,154 1.37% Free float 1,169,498,325 62.41% Outstanding shares 1,867,556,421 99.65% Treasury shares 6,514,511 0.35% Total 1,874,070,932 100.00%
Schedule of dividend payable	Movement of dividends payable 12/31/2023 Net income for the year 1,094,391 Calculation basis for distribution of dividends 1,094,391 Mandatory minimum dividends – 25% (273,598 ) Statutory reserve 820,793 Changes in dividends payable: Balance as of January 1, 2022 799,634 Dividends for the year 1,237,779 Dividends paid (1,145,407 ) Balance as of December 31, 2022 892,006 Declared dividends (i) 2,239,495 Dividends paid (2,582,447 ) Balance as of December 31, 2023 549,054 (i) The value of the dividend per share in the year ended December 31, 2023 , was R$ real. (R$ cents as of December 31, 2022).
Schedule of dividend receivable	Investments in associates (i) Investments in joint venture Total Balance as of January 1, 2022 2,621 517,344 519,965 Proposed dividends 278,654 549,883 828,537 Proposed interest on own capital — 107,544 107,544 Business combination 202,968 — 202,968 Discontinued operation (44,969 ) — (44,969 ) Dividends received (278,127 ) (1,174,771 ) (1,452,898 ) Balance as of December 31, 2022 161,147 — 161,147 Proposed dividends 273,346 626,653 899,999 Proposed interest on own capital — 588,078 588,078 Income tax — (88,256 ) (88,256 ) Discontinued operation (62,699 ) — (62,699 ) Other movements (81,053 ) — (81,053 ) Dividends received (254,905 ) (906,534 ) (1,161,439 ) Balance as of December 31, 2023 35,836 219,941 255,777 (i) See composition of the balance in note 9.1 .b
Summary of Other Comprehensive (Loss) Income	12/31/2022 Comprehensive (loss) income 12/31/2023 Loss on cash flow hedge (1,917,194 ) (125,233 ) (2,042,427 ) Foreign currency translation differences 1,013,910 (172,501 ) 841,409 Actuarial loss on defined benefit plan (186,244 ) (71,550 ) (257,794 ) Deferred tax on actuarial losses of defined benefit plan 63,323 24,327 87,650 Loss on measurement of derivative financial instrument 15,000 — 15,000 Change in the fair value of a financial asset 39,726 — 39,726 Deferred income tax on financial asset (13,507 ) — (13,507 ) Predecessor adjustment 1,381,798 1,381,798 Total 396,812 (344,957 ) 51,855 Attributable to: Owners of the Company 567,546 (253,221 ) 314,325 Non-controlling interests (170,734 ) (91,736 ) (262,470 ) 12/31/2021 Comprehensive (loss) income 12/31/2022 Loss on cash flow hedge (1,917,917 ) 723 (1,917,194 ) Foreign currency translation differences 96,362 917,548 1,013,910 Actuarial loss of defined benefit plan (266,574 ) 80,330 (186,244 ) Deferred tax on actuarial losses of defined benefit plan 90,635 (27,312 ) 63,323 Loss on measurement of derivative financial instrument 15,000 — 15,000 Change in the fair value of a financial asset 5,794 33,932 39,726 Deferred income tax on financial asset (1,970 ) (11,537 ) (13,507 ) Predecessor adjustment 1,381,798 — 1,381,798 Total (596,872 ) 993,684 396,812 Attributable to: Owners of the Company (521,609 ) 1,089,155 567,546 Non-controlling interests 75,263 (95,471 ) (170,734 )

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
EARNINGS PER SHARE
Summary of Calculation of Earnings per Share	Basic and diluted - Continued operation 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 Income attributable to holders of common shares of Company used in calculating basic earnings per share 1,078,737 1,158,852 6,312,140 Diluting effect of the share-based plan of subsidiaries (814 ) (1,739 ) (5,249 ) Company used in the calculation of diluted earnings per share 1,077,923 1,157,113 6,306,891 Weighted average number of common shares outstanding - basic (in thousands of shares) Basic 1,867,005 1,869,077 1,834,533 Dilutive effect of the share-based plan 7,341 5,503 4,687 Diluted 1,874,346 1,874,580 1,839,220 Earnings per share Basic R$0.5778 R$0.6200 R$3.4407 Diluted R$0.5751 R$0.6173 R$3.4291 Basic and diluted - Discontinued operation 12/31/2023 12/31/2022 12/31/2021 Net income attributable to holders of common shares of Company used in calculating basic earnings per share 15,654 17,180 — Weighted average number of common shares outstanding - basic (in thousands of shares) Basic 1,867,005 1,869,077 — Dilutive effect of the share-based plan 7,341 5,503 — Diluted 1,874,346 1,874,580 — Earnings per share Basic R$0.0084 R$0.0092 — Diluted R$0.0084 R$0.0092 —

NET SALES (Tables)

NET SALES (Tables)	12 Months Ended
	Dec. 31, 2023
NET SALES
Analysis of Revenue from Continuing Operations	12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) Gross revenue from the sale of products and services 45,298,287 45,977,407 30,545,908 Construction revenue 1,494,142 1,217,818 1,020,176 Indirect taxes and other deductions (7,323,932 ) (7,872,439 ) (5,472,930 ) Net sales 39,468,497 39,322,786 26,093,154
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: 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) At a point in time Natural gas distribution 15,737,450 17,854,412 10,675,465 Lubricants, base oil and other 9,285,675 8,690,659 5,546,093 Lease and sale of property 743,411 834,616 — Electricity trading — 238,544 620,495 Other 538,445 418,847 277,571 26,304,981 28,037,078 17,119,624 Over time Railroad transportation services 10,379,017 9,503,965 7,103,706 Construction revenue 1,494,141 1,217,818 335,965 Container operations 558,699 337,543 1,020,176 Other services 792,951 289,418 566,364 13,224,808 11,348,744 9,026,211 Eliminations (61,292 ) (63,036 ) (52,681 ) Total net sales 39,468,497 39,222,786 26,093,154

COSTS AND EXPENSES BY NATURE (T

COSTS AND EXPENSES BY NATURE (Tables)	12 Months Ended
	Dec. 31, 2023
COSTS AND EXPENSES BY NATURE
Summary of Expenses by Nature/Purpose	Expenses are presented in the statement of profit or loss and other comprehensive income by function. The income reconciliation by nature/purpose is as follows: 12/31/2023 12/31/2022 (Reclassified) 12/31/2021 (Reclassified) Raw materials (7,291,453 ) (6,588,465 ) (4,631,436 ) Commodity cost (natural gas) (11,919,415 ) (13,892,505 ) (7,439,698 ) Electricity purchased for resale — (260,891 ) (968,503 ) Railroad transport and port elevation expenses (2,696,333 ) (3,074,624 ) (2,128,043 ) Other transport (523,747 ) (137,255 ) (25,143 ) Depreciation and amortization (3,364,943 ) (3,014,480 ) (2,504,384 ) Personnel expenses (2,893,919 ) (2,498,912 ) (1,997,881 ) Construction cost (1,494,141 ) (1,217,818 ) (1,020,176 ) Expenses with third-party services (952,294 ) (888,195 ) (751,486 ) Selling expenses (37,451 ) (23,505 ) (23,638 ) Cost of properties sold (Note 10.5 (153,470 ) (550,432 ) — Other (1,101,274 ) (1,444,083 ) (897,789 ) (32,428,440 ) (33,591,165 ) (22,388,177 ) Cost of sales (28,549,896 ) (30,556,819 ) (20,263,186 ) Selling expenses (1,350,570 ) (1,276,279 ) (723,419 ) General and administrative expenses (2,527,974 ) (1,758,067 ) (1,401,572 ) (32,428,440 ) (33,591,165 ) (22,388,177 )

OTHER OPERATING INCOME, NET (Ta

OTHER OPERATING INCOME, NET (Tables)	12 Months Ended
	Dec. 31, 2023
OTHER OPERATING INCOME, NET
Summary of Details of Other Expense Income Net	12/31/2023 12/31/2022 12/31/2021 Gain from bargain purchase — 99,341 416,268 Tax credits 43,835 114,812 287,049 Change in fair value of investment properties – Note 11.5 2,259,924 1,311,691 17,116 Gain (loss) on disposal of non-current assets and intangibles (i) (17,016 ) 975,042 7,295 Net effect of provisions for legal proceedings (204,158 ) (370,765 ) (263,945 ) Settlement of disputes in the renewal process — (90,022 ) 9,242 Outcome of judicial settlement — (396,818 ) — Dividends received from Vale S.A – Note 1.1 1,339,340 — — Realization of deferred income – Note 2 923,214 — — Other income 160,604 — — Other (581,366 ) 108,941 (90,425 ) 3,924,377 1,752,222 382,600 (i) Includes the gain relating to the sale of SINLOG TECNOLOGIA EM LOGÍSTICA S.A in the amount of R$14,884 , see note 2.1 .

FINANCE RESULT (Tables)

FINANCE RESULT (Tables)	12 Months Ended
	Dec. 31, 2023
FINANCE RESULT
Summary of financial income and expenses	The details of financial income and expenses are as follows: 12/31/2023 12/31/2022 12/31/2021 Cost of gross debt Interest on debt (i) (4,267,829 ) (4,464,754 ) (3,162,853 ) Monetary and exchange rate variation (i) 1,921,632 549,682 (1,069,157 ) Derivatives and fair value measurement (ii) (iii) (2,684,111 ) (4,203,149 ) 2,193,855 Amortization of borrowing costs (64,588 ) (244,344 ) (341,034 ) Guarantees and warranties (38,773 ) (41,505 ) (52,082 ) (5,133,669 ) (8,404,070 ) (2,431,271 ) Income from financial investments and exchange rate in cash and cash equivalents 2,057,369 1,788,477 600,894 Changes in fair value of investments in listed entities (iv) (3,147,031 ) 3,385,047 — (1,089,662 ) 5,173,524 600,894 Cost of debt, net (6,223,331 ) (3,230,546 ) (1,830,377 ) Other charges and monetary variations Interest on other receivables 450,478 355,634 411,394 Monetary variation of other financial assets 1,777 (1,405 ) (372 ) Monetary variation on leases and concessions agreements (514,236 ) (417,703 ) (424,946 ) Interest on leases (444,850 ) (374,177 ) (407,972 ) Interest on shareholders' equity (46,212 ) 33,134 (8,288 ) Interest on contingencies and contracts (781,087 ) (593,144 ) (315,620 ) Interest on sectoral assets and liabilities (97,845 ) (36,670 ) — Bank charges and other (107,747 ) (145,200 ) (96,983 ) Foreign exchange, net (133,974 ) (747,859 ) 115,607 (1,673,696 ) (1,927,390 ) (727,180 ) Financial result, net (7,897,027 ) (5,157,936 ) (2,557,557 ) Reconciliation Finance expenses (11,337,430 ) (4,706,535 ) (2,527,506 ) Financial income 3,028,134 5,777,521 1,258,441 Exchange variation, net 1,777,438 260,746 (1,099,536 ) Derivatives (1,365,169 ) (6,489,668 ) (188,956 ) Financial result, net (7,897,027 ) (5,157,936 ) (2,557,557 ) (i) At December 31, 2023, the amount of interest for monetary variation and exchange variation of debts linked to the purchase of assets from Vale was R$599,515. (ii) At December 31, 2023, the cost of banking operations with derivatives was R$ 554,998 (iii) At December 31, 2023, the result with derivatives and fair value of the securities linked to the protection of the investment in Vale shares was R$880,795. (iv) The gross balance of the financial investment’s accrual in listed entities without effects of PIS and COFINS in the nine months ended December 31, 2023, is R$3,312,112.

POST-EMPLOYMENT BENEFIT (Tables

POST-EMPLOYMENT BENEFIT (Tables)	12 Months Ended
	Dec. 31, 2023
POST-EMPLOYMENT BENEFIT
Summary of Post-employment Benefits	Consolidated 12/31/2023 12/31/2022 Defined contribution Futura II 333 332 Defined benefit Futura 175,150 127,351 Health Insurance 442,164 448,157 617,314 575,508 617,647 575,840
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: 12/31/2023 12/31/2022 12/31/2021 Actuarial obligation at beginning of the year 1,097,982 1,161,693 1,249,156 Current service cost 157 219 487 Cost of past services — 319 — Interest on actuarial obligation 107,057 98,343 88,299 Early settlement in the plan — (3,081 ) — Actuarial (gain) loss arising from financial assumptions 62,807 (88,709 ) (183,159 ) Actuarial loss (gain) arising from experience adjustment (62,889 ) 14,319 77,111 Actuarial gains arising from demographic assumptions 22,116 Benefit payments (85,389 ) (85,121 ) (70,201 ) Actuarial obligation at the end of the year 1,141,841 1,097,982 1,161,693 Fair value of plan assets at the beginning of the year (522,474 ) (492,408 ) (520,608 ) Interest income (49,720 ) (42,224 ) (35,809 ) Return on investments in the year (excluding interest income) 2,443 11,405 24,143 Early settlement in the plan — 3,698 — Employer contributions (40,278 ) (87,945 ) (30,336 ) Benefit payments 85,502 85,000 70,202 Fair value of plan assets at the end of the year (524,527 ) (522,474 ) (492,408 ) Net defined benefit liability 617,314 575,508 669,285
Summary of Expense Recognized in Profit or Loss	The total expense recognized in the financial results is as follows: 12/31/2023 12/31/2022 12/31/2021 Current service cost (157 ) (219 ) (487 ) Interest on actuarial obligation (57,337 ) (56,119 ) (52,490 ) (57,494 ) (56,338 ) (52,977 )
Summary of Amount Recognised as Accumulated Other Comprehensive Income	Total amount recognized as accumulated other comprehensive income: 12/31/2023 12/31/2022 12/31/2021 Accumulated at the beginning of the year 204,788 141,803 59,904 Actuarial gain (loss) arising from financial assumptions (62,807 ) 88,709 183,156 Actuarial (loss) gain arising from experience adjustment 62,889 (14,319 ) (77,112 ) Actuarial loss arising from demographic assumptions (22,116 ) — — Return on investments in the year (excluding interest income) (2,443 ) (11,405 ) (24,145 ) Accumulated at the end of the year 180,311 204,788 141,803
Summary of Plan Assets	The plan's assets consist of the following: 12/31/2023 12/31/2022 Value % Value % Fixed income 523,743 100.00% 496,950 95.28% Others — — 24,618 4.72% 523,743 100.00% 521,568 100.00%
Summary of Assumptions to Determine Defined Benefit Obligations	The following are the primary assumptions used to determine the Company's and its subsidiaries' benefit obligations: Futura Health insurance 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Discount rate 9.29% 10.03% 10.12% p.a. 10.45% Inflation rate 3.50% 3.50% 4.50% p.a. 4.25% Future salary increases N/A N/A N/A N/A Morbidity (aging factor) N/A N/A 3.00% 3.00% Future pension increases 3.50% 3.50% 3.00% p.a. 3.00% Overall mortality (segregated by sex) N/A N/A AT-2000(smoothed in 10%) AT-2000 Disability mortality N/A N/A IAPB-1957 IAPB-1957 Entry into disability (modified) N/A N/A UP-84 modified UP-84 modified Turnover N/A N/A 0.60/ (service time +1) 0.60/ (service time +1)
Summary of Changes in Discount Rate	Changes in the discount rate to the date of the financial position is one Discount rate Increase 0.50% Reduction (0.50)% Futura 672,044 727,827 Health insurance (23,123 ) 20,998

SHARE-BASED PAYMENT (Tables)

SHARE-BASED PAYMENT (Tables)	12 Months Ended
	Dec. 31, 2023
SHARE-BASED PAYMENT
Summary of Share-based payment plan (Equity-settled)	In the year ended of December 31, 2023, the following Grant Program was established: Program Conditions for vesting Cosan Partners 2023. Grants January 30, 2023. The incentive program is conditioned on length of service (service condition) and performance targets (performance conditions). Of the program's total shares, 60% are related to length of service for a period of 3 years, with shares being granted annually. The remainder, equivalent to 40% of the program, are related to performance goals, requiring the achievement of specific metrics that can vary between 0% and 110% (to calculate the fair value, reaching 100% was considered). Stocks stay in lock-up for a year. Grant March 28, 2023. The incentive program is conditioned on length of service (service condition) and performance targets (performance conditions). Of the program's total shares, 49% are related to length of service for a period of 3 years, with shares being granted annually. The remainder, equivalent to 51% of the program, are related to performance goals, requiring the achievement of specific metrics that can vary between 0% and 110%. (to calculate the fair value was considered the achievement of 100%). Shares are in lock-up for one year. The total value of shares granted in the two plans is 12,472,325. Cosan Invest. Grant July 31, 2023. The incentive program is conditioned on length of service (service condition) and performance targets (performance conditions). Of the program's total shares, 41% are related to length of service for a period of 3 years, with shares being granted annually. The remainder, equivalent to 59% of the program, are related to performance goals, requiring the achievement of specific metrics that can vary between 50% and 150%. Program Conditions for vesting Invest Cosan III - Partners Grant December 01, 2023. The incentive program in the matching model is conditioned on service time (service condition) and the investment made by the beneficiary with own resources, which must be maintained in shares during the grace period. Of the total actions of the program 50% are related to service time of 3 years and the rest, equivalent to 50% of the program, related to service time of 5 years. Rumo Invest. Grant September 1, 2023. Option programs, without lock-up, with delivery of the shares at the end of the three-year SOP Moove. Grant July 1, 2023. The incentive program is conditioned on length of service (service condition) and linked to the occurrence of a liquidity event defined in the program (performance conditions). The options granted to participants may only be exercised after they become vested options, and the maximum period for exercising the Options will be 6 (six) years from the date of grant. The exercise price of the options covered by this Program is R$50.05 for Model A options, R$106.28 for Model B options and R$135.05 for Models C and D options (“Exercise Price”) and must be paid in cash, simultaneously with the formalization of the subscription or purchase. To measure fair value, the binomial model is used with premises such as price of the base asset, distribution of dividends (0% dividend yield), exercise price according to each Model within the program, expected average exit rate, risk-free rate, volatility and effect of lock-up linked to the exercise of options.
Summary of share-based payment arrangements of share options	Award Type / Award Date Company Life expectancy ( months ) Grants under plans Exercised / Canceled / Transferred Available Fair value as of grant date - R$ Share grant program 07/31/2018 Cosan S.A. 60 842,408 (842,408 ) — 9.65 07/31/2019 Cosan S.A. 60 229,020 (41,714 ) 187,306 13.44 07/31/2020 Cosan S.A. 60 68,972 (6,704 ) 62,268 20.93 07/31/2021 - Invest I Cosan S.A. 36 424,839 (25,722 ) 399,117 24.38 09/10/2021 - Invest II Cosan S.A. 48 5,283,275 (1,981,231 ) 3,302,044 22.24 10/11/2021 - Invest III Cosan S.A. 60 806,752 — 806,752 23.20 07/31/2022 - Invest I Cosan S.A. 36 846,506 (11,208 ) 835,298 18.74 11/22/2022 - Invests Partners Cosan S.A. 60 377,173 — 377,173 17.14 01/30/2023 - Invest Partners Cosan S.A. 36 12,472,325 — 12,472,325 15.26 07/31/2023 - Invest Cosan I - Regular Cosan S.A. 36 1,047,845 — 1,047,845 17.53 12/01/2023 - Invest Cosan III - Associates Cosan S.A. 60 546,734 — 546,734 17.68 22,945,849 (2,908,987 ) 20,036,862 07/31/2019 Comgás 48 83,683 (83,683 ) — 79.00 07/01/2023 - Program SOP A Moove 72 699,276 — 699,276 142.62 07/01/2023 - Program SOP B Moove 72 279,710 — 279,710 88.32 07/01/2023 - Program SOP C Moove 72 223,768 — 223,768 76.54 07/01/2023 - Program SOP D Moove 72 139,855 — 139,855 71.45 1,342,609 — 1,342,609 08/01/2018 Rumo S.A. 60 1,149,544 (1,149,544 ) — 13.94 08/15/2019 Rumo S.A. 60 843,152 (267,977 ) 575,175 22.17 11/11/2020 Rumo S.A. 60 776,142 (249,747 ) 526,395 20.01 05/05/2021 Rumo S.A. 60 1,481,000 (977,523 ) 503,477 20.84 09/15/2021 Rumo S.A. 36 1,560,393 (191,959 ) 1,368,434 18.19 09/01/2022 Rumo S.A. 36 1,781,640 (53,959 ) 1,727,681 20.36 09/01/2022 Rumo S.A. - 146,909 (146,909 ) — 20.36 09/01/2023 Rumo S.A. 36 1,724,867 — 1,724,867 21.86 9,463,647 (3,037,618 ) 6,426,029 Share-based compensation plan (settled in cash) 07/31/2019 - Invest I Moove 60 132,670 (26,285 ) 106,385 50.79 07/31/2020 - Invest II Moove 60 106,952 (17,695 ) 89,257 61.89 07/31/2021 - Invest III Moove 36 80,729 (13,628 ) 67,101 102.73 07/31/2022 - Invest IV Moove 36 77,967 (3,779 ) 74,188 135.05 07/31/2023 - Invest V Moove 36 82,204 (233 ) 81,971 150.98 08/01/2021 Compass 24 29,492 (29,492 ) — 25.46 08/01/2021 Edge Comercialização 36 35,075 (6,001 ) 29,074 25.46 08/01/2021 Compass 36 170,647 — 170,647 25.46 08/01/2021 Compass 36 37,572 — 37,572 25.46 11/01/2021 Compass 32 192,405 — 192,405 25.46 11/01/2021 Compass 32 1,646,411 (17,873 ) 1,628,538 25.46 02/01/2022 Compass 29 90,087 — 90,087 25.59 08/01/2022 Compass 36 837,439 — 837,439 25.59 08/01/2022 Compass 36 30,651 (6,460 ) 24,191 25.59 08/01/2022 TRSP 36 31,675 — 31,675 25.59 08/01/2023 Compass 36 242,802 — 242,802 34.12 08/01/2023 Compass 36 25,716 — 25,716 34.12 08/01/2023 TRSP 36 22,950 — 22,950 34.12 3,873,444 (121,446 ) 3,751,998 Total 37,709,232 (6,151,734 ) 31,557,498
Summary of reconciliation of outstanding share grants	The change in outstanding share options is as follows: Parent company Consolidated Balance as of January 1, 2022 7,801,240 15,592,511 Granted 1,223,679 5,156,829 Exercised/cancels/other (1,597,962 ) (2,872,832 ) Balance as of December 31, 2022 7,426,957 17,876,508 Granted 14,066,904 16,868,466 Exercised/cancels/other (1,456,999 ) (3,187,476 ) Balance as of December 31, 2023 20,036,862 31,557,498
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 December 31, 2023 and 2022 and the main assumptions used in applying the Black-Scholes and Binominal model were as follows: Average market price on the grant date Interest rate Volatility Cosan S.A 12/31/2023 16.82 N/A N/A 12/31/2022 17.14 6.82% 36.50% Compass 12/31/2023 42.21 N/A N/A 12/31/2022 29.20 N/A N/A Comgás 12/31/2023 - N/A N/A 12/31/2022 79.00 N/A N/A TRSP 12/31/2023 42.21 N/A N/A 12/31/2022 29.20 N/A N/A Rumo (i) 12/31/2023 21.87 10.41% 25.84% 12/31/2022 20.56 11.53% 27.70% Moove (ii) 12/31/2022 105.98 4.05% 42.85% (i) Volatility was determined based on the historical volatility of the share price in the last thirty days prior to the grant date. (ii) Volatility was determined based on the historical volatility of the parent company's share price, since is not yet publicly traded, taking as a measure the period proportional to the term of the plan.

OPERATIONS AND CORPORATE REOR_3

OPERATIONS AND CORPORATE REORGANIZATION - Schedule of fair value measurement premium allocation (Detail) - Cosan Oito SA [Member] - Vale SA [Member] R$ in Thousands	Dec. 01, 2023 BRL (R$)
Disclosure of operations and corporate reorganization [line items]
Fair value as of November 30, 2023	R$ 16274081
Fair value of Vale’s assets and liabilities according to Cosan’s participation	8,841,481
Available amount to be allocated	7,432,600
Added value - Mining rights	7,432,600
Deferred tax on added value	(2,527,084)
Goodwill	R$ 2527084

OPERATIONS AND CORPORATE REOR_4

OPERATIONS AND CORPORATE REORGANIZATION-Schedule of equity method is demonstrated (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020
Disclosure of operations and corporate reorganization [line items]
Shareholders' equity of Vale S.A.	R$ 50981180	R$ 48169399		R$ 28870022	R$ 20818867
Equity in earnings	R$ 350399	R$ 418897	[1]	R$ 130225
Cosan Oito SA [Member] | Vale SA [Member]
Disclosure of operations and corporate reorganization [line items]
Total amount of shares	4,539,007,580
Shareholders' equity of Vale S.A.	R$ 190965062
Quantity shares owned	210,866,700
Cosan's interest	4.90%
Equity in earnings	R$ 96075
Investments accounted for using equity method	R$ 15662485
[1]Amounts after the reclassification of the discontinued operation.

OPERATIONS AND CORPORATE REOR_5

OPERATIONS AND CORPORATE REORGANIZATION-Schedule of investment in affiliate (Detail) - BRL (R$) R$ in Thousands		Apr. 30, 2024	Feb. 29, 2024	Jan. 31, 2024	Dec. 31, 2023	Nov. 30, 2023	[1]	Oct. 23, 2023	Aug. 31, 2023	Oct. 31, 2022
Disclosure of operations and corporate reorganization [line items]
Acquisition consideration price					R$ 247152
Cosan Oito SA [Member] | Vale SA [Member]
Disclosure of operations and corporate reorganization [line items]
Percentage of interest in share capital acquired in spot market		3.91%	3.91%	2.62%	2.45%	2.45%		1.75%	1.65%	1.47%
Consideration paid for acquisition in spot market						R$ 8220927				R$ 4918245
Percentage of interest in share capital acquired in private transaction			0.74%	2.03%	2.20%	2.40%		3.11%	3.21%	3.14%
Consideration paid for acquisition in private transaction						R$ 8053154				R$ 11117824
Percentage of share capital owned	[2]	3.91%	4.65%	4.65%	4.65%	4.85%		4.85%	4.85%	4.61%
Acquisition consideration price						R$ 16274081				R$ 16036069
[1] From December 1, 2023, due to the acquisition of significant influence, the Company reclassified its share of financial investment for Investment in associates. Cosan’s stake in Vale’s total shares.

OPERATIONS AND CORPORATE REOR_6

OPERATIONS AND CORPORATE REORGANIZATION - Schedule of Loans contracted for acquisition of assets (Details 1) - BRL (R$) R$ in Thousands		3 Months Ended	12 Months Ended
	Nov. 30, 2023	Dec. 31, 2022	Dec. 31, 2023	Apr. 30, 2024	Feb. 29, 2024	Jan. 31, 2024	Oct. 23, 2023	Aug. 31, 2023	Oct. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Amount		R$ 52987216	R$ 56904654							R$ 45659037
Cosan Oito SA [Member] | Vale SA [Member]
Disclosure of detailed information about borrowings [line items]
Amount	R$ 1844022	8,569,630	R$ 561259	R$ 1918773	R$ 2067956	R$ 1698606	R$ 252540	R$ 275866	R$ 8569630
Maturities	30 years
Annual interest rate			CDI plus 0.45
Cosan Oito SA [Member] | Vale SA [Member] | JP Morgan SA [Member] | Borrowing One [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 789659
Maturities		Oct-24
Currency		Euro
Annual interest rate		2.95
Cosan Oito SA [Member] | Vale SA [Member] | JP Morgan SA [Member] | Borrowing Two [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 1825467
Maturities		Oct-25
Currency		Euro
Annual interest rate		3.20
Cosan Oito SA [Member] | Vale SA [Member] | JP Morgan SA [Member] | Borrowing Three [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 1785329
Maturities		Oct-26
Currency		Euro
Annual interest rate		3.40
Cosan Oito SA [Member] | Vale SA [Member] | JP Morgan SA [Member] | Borrowing Four [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 741320
Maturities		Oct-27
Currency		Euro
Annual interest rate		3.56
Cosan Oito SA [Member] | Vale SA [Member] | Citibank SA [Member] | Borrowing One [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 526443
Maturities		Oct-24
Currency		Yen
Annual interest rate		0.25
Cosan Oito SA [Member] | Vale SA [Member] | Citibank SA [Member] | Borrowing Two [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 1216939
Maturities		Oct-25
Currency		Yen
Annual interest rate		0.25
Cosan Oito SA [Member] | Vale SA [Member] | Citibank SA [Member] | Borrowing Three [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 1190274
Maturities		Oct-26
Currency		Yen
Annual interest rate		0.25
Cosan Oito SA [Member] | Vale SA [Member] | Citibank SA [Member] | Borrowing Four [Member]
Disclosure of detailed information about borrowings [line items]
Amount		R$ 494199
Maturities		Oct-27
Currency		Yen
Annual interest rate		0.25

OPERATIONS AND CORPORATE REOR_7

OPERATIONS AND CORPORATE REORGANIZATION - Schedule of Loans contracted for acquisition of assets (Details 1) (Parenthetical) - Cosan Oito SA [Member] - Vale SA [Member]	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate basis	CDI plus 0.45
Percentage Of Debt Linked To Operation And Collar Derivatives	100%

OPERATIONS AND CORPORATE REOR_8

OPERATIONS AND CORPORATE REORGANIZATION-Schedule of debt settlement (Details) - BRL (R$) R$ in Thousands

1 Months Ended

12 Months Ended

Apr. 30, 2024

Feb. 29, 2024

Nov. 30, 2023

Oct. 23, 2023

Oct. 31, 2022

Jan. 31, 2024

Dec. 31, 2023

Aug. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Disclosure of operations and corporate reorganization [line items]

Principal

R$ 56904654

R$ 56904654

R$ 52987216

R$ 45659037

Interest on debt

[1]

R$ 4267829

(4,464,754)

R$ 3162853

Cosan Oito SA [Member] | Vale SA [Member]

Disclosure of operations and corporate reorganization [line items]

Direct

3.91%

3.91%

2.45%

[2]

1.75%

1.47%

2.62%

2.45%

1.65%

2.45%

Collar

0.74%

2.40%

[2]

3.11%

3.14%

2.03%

2.20%

3.21%

2.20%

Total

[3]

3.91%

4.65%

4.85%

[2]

4.85%

4.61%

4.65%

4.65%

4.85%

4.65%

Principal

R$ 1918773

R$ 2067956

R$ 1844022

R$ 252540

R$ 8569630

R$ 1698606

R$ 561259

R$ 275866

R$ 561259

R$ 8569630

Interest on debt

(65,880)

(63,689)

(41,355)

(624)

(49,773)

(14,047)

(4,878)

Gain/Loss Settlement Collar Financing

R$ 331116

R$ 303431

R$ 30525

R$ 28009

R$ 188140

R$ 29487

R$ 28961

[1] At December 31, 2023, the amount of interest for monetary variation and exchange variation of debts linked to the purchase of assets from Vale was R$599,515. From December 1, 2023, due to the acquisition of significant influence, the Company reclassified its share of financial investment for Investment in associates. Cosan’s stake in Vale’s total shares.

OPERATIONS AND CORPORATE REOR_9

OPERATIONS AND CORPORATE REORGANIZATION-Schedule of structured derivatives (Detail) - Cosan Oito SA [Member] - Vale SA [Member] - BRL (R$) R$ in Thousands		Apr. 30, 2024	Feb. 29, 2024	Jan. 31, 2024	Dec. 31, 2023	Nov. 30, 2023	[1]	Oct. 23, 2023	Aug. 31, 2023	Oct. 31, 2022
Disclosure of operations and corporate reorganization [line items]
Percentage of interest in share capital acquired in private transaction			0.74%	2.03%	2.20%	2.40%		3.11%	3.21%	3.14%
Consideration paid for acquisition in private transaction						R$ 8053154				R$ 11117824
Percentage of share capital owned	[2]	3.91%	4.65%	4.65%	4.65%	4.85%		4.85%	4.85%	4.61%
Derivate financial instruments [member]
Disclosure of operations and corporate reorganization [line items]
Consideration paid for acquisition in private transaction										R$ 389415
Credit derivative, fair value					R$ 651836
Collar [Member]
Disclosure of operations and corporate reorganization [line items]
Percentage of interest in share capital acquired in private transaction										3.14%
Percentage of share capital owned					2.20%
Collar [Member] | Derivate financial instruments [member]
Disclosure of operations and corporate reorganization [line items]
Consideration paid for acquisition in private transaction										R$ 499197
Credit derivative, fair value					R$ 89401
Call Spread [Member]
Disclosure of operations and corporate reorganization [line items]
Percentage of interest in share capital acquired in private transaction										1.60%
Percentage of share capital owned					1.60%
Call Spread [Member] | Derivate financial instruments [member]
Disclosure of operations and corporate reorganization [line items]
Consideration paid for acquisition in private transaction										R$ 888612
Credit derivative, fair value					R$ 562435
Forward agreements [member] | Derivate financial instruments [member]
Disclosure of operations and corporate reorganization [line items]
Consideration paid for acquisition in private transaction										(1,134,933)
Credit derivative, fair value					366,296
Collar Synthetic [Member] | Derivate financial instruments [member]
Disclosure of operations and corporate reorganization [line items]
Consideration paid for acquisition in private transaction										R$ 246321
Credit derivative, fair value					R$ 196139
[1] From December 1, 2023, due to the acquisition of significant influence, the Company reclassified its share of financial investment for Investment in associates. Cosan’s stake in Vale’s total shares.

OPERATIONS AND CORPORATE REO_10

OPERATIONS AND CORPORATE REORGANIZATION-Schedule of equity interest (Detail)	12 Months Ended
	Dec. 31, 2023
Cosan Nove Participações S.A. [member]
Disclosure of operations and corporate reorganization [line items]
Equity interest %	73.09%
Economic benefit (%)	66.16%
Cosan Dez Participações S.A. [member]
Disclosure of operations and corporate reorganization [line items]
Equity interest %	76.80%
Economic benefit (%)	72%

OPERATIONS AND CORPORATE REO_11

OPERATIONS AND CORPORATE REORGANIZATION - Schedule of summary of accounting effect (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
- Impacts on the profit or loss
Dividends declared by Vale		R$ 1161439	R$ 1452898
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez		2,582,447	1,908,171	R$ 2558886
Costs of banking operations with derivatives	[1]		7,738,504
Partial payment of loans		8,054,763	15,278,378
Receipt of derivative financial instruments		1,193,534	291,619	R$ 4325918
Financial asset [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023		19,586,193
- Impacts on the profit or loss
MTM of shares	[2]	(3,312,112)
Interest and monetary and exchange variation (accrual)
Dividends declared by Vale	[3],[4]
Costs of banking operations with derivatives
MTM of derivates
Equity in earnings of investees
Cost of selling a shareholding	[5]
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez
Dividends (received) from Vale	[6]
Costs of banking operations with derivatives	[7]
Partial payment of loans
Payment of derivative financial instruments
Receipt of derivative financial instruments
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares
Income tax
Equity in earnings of investees and other comprehensive income
Transfer to investments in subsidiaries and associates		(16,274,081)
At December 31, 2023			19,586,193
Investment in subsidiaries and associates [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023
- Impacts on the profit or loss
MTM of shares	[2]
Interest and monetary and exchange variation (accrual)
Dividends declared by Vale	[3],[4]
Costs of banking operations with derivatives
MTM of derivates
Equity in earnings of investees		96,075
Cost of selling a shareholding	[5]	(701,575)
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez
Dividends (received) from Vale	[6]
Costs of banking operations with derivatives	[7]
Partial payment of loans
Payment of derivative financial instruments
Receipt of derivative financial instruments
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares
Income tax
Equity in earnings of investees and other comprehensive income		(6,096)
Transfer to investments in subsidiaries and associates		16,274,081
At December 31, 2023		15,662,485
Debt incurred [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023	[8]	(8,808,673)
- Impacts on the profit or loss
MTM of shares	[2],[8]
Interest and monetary and exchange variation (accrual)	[8]	599,515
Dividends declared by Vale	[3],[4],[8]
Costs of banking operations with derivatives	[8]
MTM of derivates	[8]	(2,011,980)
Equity in earnings of investees	[8]
Cost of selling a shareholding	[5],[8]
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez	[8]
Dividends (received) from Vale	[6],[8]
Costs of banking operations with derivatives	[7],[8]
Partial payment of loans	[8]	2,994,592
Payment of derivative financial instruments	[8]	438,138
Receipt of derivative financial instruments	[8]
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares	[8]
Income tax	[8]
Equity in earnings of investees and other comprehensive income	[8]
Transfer to investments in subsidiaries and associates	[8]
At December 31, 2023	[8]	(6,788,408)	(8,808,673)
Collar [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023	[9]	(2,840,544)
- Impacts on the profit or loss
MTM of shares	[2],[9]
Interest and monetary and exchange variation (accrual)	[9]
Dividends declared by Vale	[3],[4],[9]
Costs of banking operations with derivatives	[9]
MTM of derivates	[9]	3,046,926
Equity in earnings of investees	[9]
Cost of selling a shareholding	[5],[9]
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez	[9]
Dividends (received) from Vale	[6],[9]
Costs of banking operations with derivatives	[7],[9]
Partial payment of loans	[9]
Payment of derivative financial instruments	[9]
Receipt of derivative financial instruments	[9]	(116,981)
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares	[9]
Income tax	[9]
Equity in earnings of investees and other comprehensive income	[9]
Transfer to investments in subsidiaries and associates	[9]
At December 31, 2023	[9]	89,401	(2,840,544)
Synthetic collar [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023	[10]	(1,237,907)
- Impacts on the profit or loss
MTM of shares	[2],[10]
Interest and monetary and exchange variation (accrual)	[10]
Dividends declared by Vale	[3],[4],[10]
Costs of banking operations with derivatives	[10]
MTM of derivates	[10]	1,434,046
Equity in earnings of investees	[10]
Cost of selling a shareholding	[5],[10]
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez	[10]
Dividends (received) from Vale	[6],[10]
Costs of banking operations with derivatives	[7],[10]
Partial payment of loans	[10]
Payment of derivative financial instruments	[10]
Receipt of derivative financial instruments	[10]
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares	[10]
Income tax	[10]
Equity in earnings of investees and other comprehensive income	[10]
Transfer to investments in subsidiaries and associates	[10]
At December 31, 2023	[10]	196,139	(1,237,907)
Forward [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023	[10]	1,954,493
- Impacts on the profit or loss
MTM of shares	[2],[10]
Interest and monetary and exchange variation (accrual)	[10]
Dividends declared by Vale	[3],[4],[10]
Costs of banking operations with derivatives	[10]
MTM of derivates	[10]	(1,588,197)
Equity in earnings of investees	[10]
Cost of selling a shareholding	[5],[10]
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez	[10]
Dividends (received) from Vale	[6],[10]
Costs of banking operations with derivatives	[7],[10]
Partial payment of loans	[10]
Payment of derivative financial instruments	[10]
Receipt of derivative financial instruments	[10]
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares	[10]
Income tax	[10]
Equity in earnings of investees and other comprehensive income	[10]
Transfer to investments in subsidiaries and associates	[10]
At December 31, 2023	[10]	366,296	1,954,493
Dividends receivable, net [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023		22,842
- Impacts on the profit or loss
MTM of shares	[2]
Interest and monetary and exchange variation (accrual)
Dividends declared by Vale	[3],[4]	1,339,340
Costs of banking operations with derivatives		(554,998)
MTM of derivates
Equity in earnings of investees
Cost of selling a shareholding	[5]
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez
Dividends (received) from Vale	[6]	(1,305,410)
Costs of banking operations with derivatives	[7]	586,855
Partial payment of loans
Payment of derivative financial instruments
Receipt of derivative financial instruments
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares
Income tax		(88,629)
Equity in earnings of investees and other comprehensive income
Transfer to investments in subsidiaries and associates
At December 31, 2023			22,842
Dividends payable [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
At January 1, 2023
- Impacts on the profit or loss
MTM of shares	[2]
Interest and monetary and exchange variation (accrual)
Dividends declared by Vale	[3],[4]
Costs of banking operations with derivatives
MTM of derivates
Equity in earnings of investees
Cost of selling a shareholding	[5]
- Impacts on cash flow - (receipt) / payment
Dividends paid to minority shareholders from Cosan Nove and Dez		821,772
Dividends (received) from Vale	[6]
Costs of banking operations with derivatives	[7]
Partial payment of loans
Payment of derivative financial instruments
Receipt of derivative financial instruments
- Impacts on the financial position
Minority dividends payable referring to structure of issuance of preferred shares		(821,772)
Income tax
Equity in earnings of investees and other comprehensive income
Transfer to investments in subsidiaries and associates
At December 31, 2023
[1]Amounts after the reclassification of the discontinued operation.[2]Mark to market consisting of a 2.45% interest in shares purchased in cash, totaling R$1,669,686, and b 2.41% stake in shares with Collar protection totaling R$1,642,426.[3] After obtaining significant influence, as described in item (e) above, the Company will no longer have its result impacted by dividend distribution, as the investment is now updated by the equity method. Vale’s Board of Directors approved, on July 27, 2023, the distribution of interest on equity ("JCP") in the gross total value of R$8,276,501, corresponding to the total value of R$1.917008992 per share, calculated according to its financial position of June 30, 2023. On October 26, 2023, also was approved the remuneration of shareholders in the amount of R$10,033. Of this amount, R$6,738 million refers to dividends corresponding to the total value of R$1.565890809 per share and R$3,295 related to interest on equity ("JCP") corresponding to the total value of R$0.765770758 per share as interest on equity. The amount of revenue related to the cost mentioned in this item was R$699,929. The balance received from dividends is composed of R$1,250,712 referring to the year ended as of December 31,2023 and R$54,698 referring to the provisioned amount as of December 31, 2022. The balance paid for costs of banking operations with derivatives is composed of R$554,998 referring to the year ended as of December 31,2023 and R$31,856 referring to the provisioned amount as of December 31, 2022. Also includes contracted derivatives (NDF) for exchange rate and interest protection. Collar contracted to protect 3.21% of the shares acquired. Forward and synthetic collar contracted for the right to acquire and protect, respectively, 1.65% of Vale's shares.

OPERATIONS AND CORPORATE REO_12

OPERATIONS AND CORPORATE REORGANIZATION - Additional Information (Detail)	Jul. 03, 2020 shares
Cosan Logística S.A. shares [member]
Disclosure of operations and corporate reorganization [line items]
Shares exchange ratio	0.25360679585
Cosan S.A. share or Cosan S.A. American Depositary Share [Member]
Disclosure of operations and corporate reorganization [line items]
Shares exchange ratio	0.772788
Cosan S.A. share [Member]
Disclosure of operations and corporate reorganization [line items]
Shares exchange ratio	3.943112
Ordinary shares Class A and Class B [Member] | Cosan S.A. American Depositary Share [Member]
Disclosure of operations and corporate reorganization [line items]
Number of depositary receipt received from conversion	1.29401595263

OPERATIONS AND CORPORATE REO_13

OPERATIONS AND CORPORATE REORGANIZATION - Additional Information (Detail 2) R$ / shares in Units, R$ in Thousands, m³ in Millions

12 Months Ended

Nov. 14, 2022 BRL (R$)

Oct. 22, 2021 km m³ Number

Sep. 10, 2021 BRL (R$) shares

Sep. 09, 2021 BRL (R$) R$ / shares shares

Sep. 01, 2021 BRL (R$)

Aug. 23, 2021 BRL (R$)

Aug. 10, 2021 BRL (R$) shares

Jun. 01, 2021

Dec. 31, 2023 BRL (R$) shares

Dec. 31, 2022 BRL (R$)

Dec. 31, 2021 BRL (R$)

Nov. 02, 2022

Sep. 30, 2022

May 23, 2022

Jan. 03, 2022

Oct. 29, 2021 BRL (R$)

Oct. 19, 2021 BRL (R$)

Sep. 04, 2021 BRL (R$)

May 31, 2021 BRL (R$) shares

Development of the Company

Acquisition consideration price

R$ 247152

Proceeds from issue of share through follow-on offering

R$ 2370

R$ 69155

Amount to be paid for the acquisition of control of Gaspetro

12,152

Issue of shares for investment agreement

7,889,251

2,252,306

Profit for the year

R$ 4884744

R$ 2820875

[1]

6,696,460

Bradesco

Development of the Company

Preferred share issue (in shares)

R$ 810015

R$ 630000

Preferred share issued as percentage of share capital

4.47%

TUP Porto São Luis S.A. [member]

Development of the Company

Acquisition consideration price

R$ 804803

Percentage of binding proposal for share capital acquisition

100%

Percentage of minority interest recognised

49%

Percentage of financial investment acquired

100%

Common shares [member]

Development of the Company

Number of shares issued | shares

1,874,070,932

Compass Gas E Energia S A [Member] | Investors

Development of the Company

Number of preferred shares agree to be subscribed (in shares) | shares

30,853,032

Preferred stock agreed to be subsrcibed as a percent of share capital

4.68%

Compass Contribution

R$ 810000

Compass Gas E Energia S A [Member] | Bradesco Vida e Previdência S.A. (“Bradesco”), BC Gestão de Recursos Ltda., Prisma Capital Ltda. and Nucleus Capital Ltda

Development of the Company

Preferred stock agreed to be subsrcibed as a percent of share capital

7.68%

Preferred shares agree to be subscribed (in R$)

R$ 1440000

Compass Gas E Energia S A [Member] | Class B preferred shares

Development of the Company

Compass Contribution

R$ 2250015

Raizen S A [Member]

Development of the Company

Number of shares not contributed in capital increase

2

Raizen S A [Member] | Preference shares [member]

Development of the Company

Number of shares issued | shares

906,712,350

Issue price (In R$ per share) | R$ / shares

R$ 7.4

Net amount

R$ 6599987

Issue of shares for investment agreement

6,709,671

Funding costs

R$ 109684

Raizen S A [Member] | Preference shares [member] | Hédera Investimentos e Participações S.A

Development of the Company

Number of shares issued | shares

330,602,900

Subscription Bonus

R$ 2423944

Market value adjustment to subscription bonus

76,663

Subscription bonus net of market value adjustment

R$ 2347281

Preferred shares issued as percentage of share capital

3.22%

Raizen S A [Member] | Biosev S.A. [member]

Development of the Company

Additional payment for the acquisition

R$ 4581899

Cosan Lubes [member]

Development of the Company

Number of shares issued | shares

34,963,764

Percentage of financial investment acquired

100%

Comgas [member]

Development of the Company

Estimated investments to be made for sub-concession contracts

R$ 20000000

Rumo Malha Paulista S.A. [member]

Development of the Company

Estimated investments to be made for sub-concession contracts

R$ 6100000

Atlântico Participações Ltda. [member]

Development of the Company

Shareholding percentage

37%

CIP

Development of the Company

Anticipated payment of obligations with non-controlling preferred shareholders

R$ 182373

Rumo [member] | Brado Logisticae Participacoes S A [member]

Development of the Company

Additional payment for the acquisition

R$ 388739

Number of share acquired | shares

2,000

Percentage of financial investment acquired

15.42%

Proportion of ownership interest in subsidiary

77.65%

Compass Um Participacoes SA [member]

Development of the Company

Percentage of financial investment acquired

51%

Cosan Lubrificantese Especialidades S A [member]

Development of the Company

Tax credits granted

R$ 208118

China Communications Construction Company Limited | TUP Porto São Luis S.A. [member]

Development of the Company

Percentage of financial investment acquired

50%

Proportion of ownership interest in subsidiary

51%

Tellus Brasil Participacoes S.A. [member]

Development of the Company

Number of shares issued | shares

119,063,044

Percentage of financial investment acquired

12.40%

Janus Brasil Participacoes S.A. [member]

Development of the Company

Number of shares issued | shares

286,370,051

Percentage of financial investment acquired

12.40%

Elevacoes Portuarias S.A. [member]

Development of the Company

Additional payment for the acquisition

R$ 1394669

Proportion of ownership interest in subsidiary

80%

Income from the sale of investments

R$ 955584

Rumo S.A. [member]

Development of the Company

Number of shares issued | shares

1,854,868,949

Compass Gas e Energia [Member] | Compass Um Participacoes SA [member] | Sulgás

Development of the Company

Length of distribution network (in KM) | km

1,400

Number of customers served | Number

79,000

Number of municipalities served | Number

41

Distributed volume of natural gas | m³

1.5

Percentage of financial investment acquired

51%

[1]Amounts after the reclassification of the discontinued operation.

OPERATIONS AND CORPORATE REO_14

OPERATIONS AND CORPORATE REORGANIZATION - Additional Information (Detail 3) - BRL (R$) R$ / shares in Units, shares in Thousands, R$ in Thousands

1 Months Ended

12 Months Ended

Apr. 30, 2024

Apr. 19, 2024

Feb. 29, 2024

Dec. 18, 2023

Nov. 30, 2023

Oct. 26, 2023

Oct. 23, 2023

Jul. 27, 2023

Dec. 28, 2022

Dec. 23, 2022

Oct. 31, 2022

May 20, 2021

Apr. 30, 2024

Jan. 31, 2024

Dec. 31, 2023

Aug. 31, 2023

Dec. 31, 2023

Dec. 31, 2022

Dec. 01, 2023

Development of the Company

Other items of operating

R$ 554998

R$ 31856

Dividends received

1,161,439

1,452,898

Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities

R$ 699929

BancoItaú BBA SA [Member]

Development of the Company

Weighted Average Rate Use For Calculating Investment In Preferred Shares

CDI + 1.25

Vale SA [Member]

Development of the Company

Dividend Receivable

R$ 6738000

R$ 54698

Dividends received

R$ 1250712

Dividend Receivable Per Share

R$ 1.565890809

Dividends And Interest On Equity Receivable

R$ 10033

Distribution Of Interest On Equity Per Share

R$ 0.765770758

R$ 1.917008992

Distribution Of Interest On Equity

R$ 3295

R$ 8276501

Amortisation period, intangible assets other than goodwill

38 years

Vale SA [Member] | Financial Asset [Member]

Development of the Company

Percentage of share capital owned

2.41%

2.41%

Percentage of interest in share capital acquired in spot market

2.45%

2.45%

Consideration paid for acquisition in spot market

R$ 1669686

R$ 1669686

Consideration paid for acquisition in private transaction

R$ 1642426

R$ 1642426

Raizen S A [Member] | Bottom of range [member]

Development of the Company

License agreement renewal term

13 years

Cosan Oito SA [Member] | JP Morgan SA [Member]

Development of the Company

Percentage of financial investment acquired

3.14%

Cosan Oito SA [Member] | Vale SA [Member]

Development of the Company

Percentage of share capital owned

[1]

3.91%

4.65%

4.85%

[2]

4.85%

4.61%

3.91%

4.65%

4.65%

4.85%

4.65%

Percentage Of Share Capital Disposed

0.21%

Premium Generated In Measurement Of Investment

R$ 7432600

Period Of Average Return Rate

2 years

Maturities

30 years

Yield used to discount cash flows that do not vary based on returns on underlying items

3.50%

Percentage Of Debt Linked To Operation And Collar Derivatives

100%

Income from the sale of investments

R$ 68573

Percentage of additional equity interests under right o acquire

1.60%

Gain/Loss Settlement Collar Financing

R$ 331116

R$ 303431

R$ 30525

R$ 28009

R$ 188140

R$ 29487

R$ 28961

Investments accounted for using equity method

R$ 15662485

R$ 15662485

Percentage of interest in share capital acquired in spot market

3.91%

3.91%

2.45%

[2]

1.75%

1.47%

3.91%

2.62%

2.45%

1.65%

2.45%

Consideration paid for acquisition in spot market

R$ 8220927

[2]

R$ 4918245

Percentage of interest in share capital acquired in private transaction

0.74%

2.40%

[2]

3.11%

3.14%

2.03%

2.20%

3.21%

2.20%

Consideration paid for acquisition in private transaction

R$ 8053154

[2]

R$ 11117824

Cosan Oito SA [Member] | Vale SA [Member] | Bottom of range [member]

Development of the Company

Weighted Average Cost Of Capital

10%

Cosan Oito SA [Member] | Vale SA [Member] | Top of range [member]

Development of the Company

Weighted Average Cost Of Capital

13%

Cosan Oito SA [Member] | Vale SA [Member] | Mining rights [member]

Development of the Company

Percentage of share capital owned

4.65%

4.65%

Percentage Of Share Capital Disposed

0.74%

0.21%

Number Of Share Disposed In Investment In Affiliates

9,500

Percentage Of Direct Participation In Share Capital

2.45%

Number Of Share Disposed In Investment

33,525

Percentage Of Debt Linked To Operation And Collar Derivatives

100%

Cosan Oito SA [Member] | Vale SA [Member] | Collar [Member]

Development of the Company

Percentage of share capital owned

2.20%

2.20%

Percentage Of Debt Linked To Operation And Collar Derivatives

100%

Gain/Loss Settlement Collar Financing

R$ 116982

Percentage of interest in share capital acquired in private transaction

3.14%

Cosan Nove Participações SA [Member] | BancoItaú BBA SA [Member]

Development of the Company

Proportion of ownership interest in subsidiary

26.91%

Proceeds from sales of investments accounted for using equity method

R$ 4115000

4,115,000

Investments accounted for using equity method

R$ 4203917

R$ 4203917

Cosan Nove Participações SA [Member] | Raizen S A [Member]

Development of the Company

Proportion of ownership interests held by non-controlling interests

26.91%

Proportion of ownership interest in subsidiary

39.15%

Cosan Dez Participações SA [Member] | Banco Bradesco BBI SA [Member]

Development of the Company

Proportion of ownership interest in subsidiary

23.30%

Proceeds from sales of investments accounted for using equity method

R$ 4000000

R$ 4000000

Investments accounted for using equity method

R$ 4201215

R$ 4201215

Cosan Dez Participações SA [Member] | Compass Gas E Energia S A [Member]

Development of the Company

Proportion of ownership interests held by non-controlling interests

23.20%

Proportion of ownership interest in subsidiary

88%

[1] Cosan’s stake in Vale’s total shares. From December 1, 2023, due to the acquisition of significant influence, the Company reclassified its share of financial investment for Investment in associates.

RECENT DEVELOPMENTS AND OTHER_2

RECENT DEVELOPMENTS AND OTHER INFORMATION - Additional Information (Details)" R$ in Thousands, $ in Thousands

12 Months Ended

Dec. 14, 2023 BRL (R$)

Nov. 08, 2023 BRL (R$)

Nov. 01, 2023 BRL (R$)

Oct. 09, 2023

Sep. 29, 2023 USD ($)

Sep. 15, 2023 BRL (R$)

Jul. 18, 2023 USD ($)

Jul. 18, 2023 BRL (R$)

Jul. 13, 2023 BRL (R$)

Jul. 07, 2023 USD ($)

Jul. 01, 2023 BRL (R$)

Jun. 20, 2023 USD ($)

May 02, 2023 BRL (R$)

Apr. 20, 2023 BRL (R$)

Dec. 31, 2023 BRL (R$)

Dec. 31, 2022 BRL (R$)

Dec. 31, 2021 BRL (R$)

Dec. 31, 2023 USD ($)

Dec. 31, 2023 BRL (R$)

Oct. 20, 2023

Sep. 29, 2023 BRL (R$)

Jul. 07, 2023 BRL (R$)

Jun. 30, 2023 USD ($)

Jun. 20, 2023 BRL (R$)

Jul. 31, 2019 USD ($)

Jul. 31, 2019 BRL (R$)

RECENT DEVELOPMENTS AND OTHER INFORMATION

Capital reduction in subsidiaries

R$ 99040

Right-of-use assets recognized

2,037,779

246,517

104,840

Payment of interest on leases

(236,948)

(211,611)

(165,301)

Amount

52,987,216

45,659,037

R$ 56904654

Other income, net

R$ 3924377

1,752,222

R$ 382600

Deferred income

R$ 624801

19,129

Income tax and social contribution nominal rate

(34.00%)

Expected maximum period for sale of assets held for sale

1 year

Swap agreements (TRS) [member] | Banco Santander (Brasil) S.A. [member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

$ 598,000

2,916,207

Nonconvertible Debentures [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

R$ 1000000

R$ 1000000

Borrowings, interest rate basis

DI plus 2.4

DI plus 2.4

Debentures 8Th Issue [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

R$ 1250000

Borrowings, interest rate basis

1.80

Commercial Notes One [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

R$ 550000

Borrowings, interest rate basis

DI plus a spread of 1.75

Commercial Notes Two [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

R$ 450000

Borrowings, interest rate basis

ID plus a 1.80

Cosan S.A. [member] | Senior Notes Due 2030 [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

$ 300,000

R$ 1491000

Income tax and social contribution nominal rate

16.04%

Average rate

8.02%

8.02%

Cosan S.A. [member] | Senior Notes Due 2029 [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

$ 750,000

R$ 4147650

Average rate

5.50%

5.50%

Sinlog Tecnologia Em Logística SA [Member] | NSTECHMKLTDA [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Capital reduction in subsidiaries

R$ 45000

Percentage Of Core Deposit Intangible

100%

Income from the sale of investments

R$ 14884

Cosan Luxembourg S A [member] | Swap agreements (TRS) [member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Income tax and social contribution nominal rate

15.52%

Average rate

7.50%

7.50%

Cosan Luxembourg S A [member] | Senior Notes Due 2027 [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Repurchase Of Debt Securities

$ 250,000

R$ 1201000

Payment of interest on leases

(8,069)

(38,763)

Prize On Repurchase Of Debt Securities

$ 7,500

R$ 36030

Cosan Luxembourg S A [member] | Senior Notes Due 2030 [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Borrowings, interest rate basis

US$+7.50

Amount

$ 550,000

$ 550,000

R$ 2668380

Average rate

7.50%

Cosan Luxembourg S A [member] | Senior Notes Due 2029 [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Amount

$ 598,687

R$ 2919557

Compass Gas E Energia S A [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Right-of-use assets recognized

R$ 1510810

Contractual fixed term

10 years

Period Of Lease Term

5 years

Compass Gas E Energia S A [Member] | Nonconvertible Debentures [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Maturities

November 1, 2029 (50%) and November 1, 2030

Borrowings, interest rate basis

CDI + 1.55%

CDI+1.85%

Amount

R$ 1736385

Increase In Daily Volume Distributed Of Biomethane Under Environment Goals

50

Daily Volume Distribution Target Of Biomethane Under Environment Goals

0.25mln/m³ day

Percentage Of Leadership Position From Diversity Groups

47%

Description of Estimated Interest Rate Increase for Non Compliance for Fulfilment of Environment Goals

12.5

Compass Gas E Energia S A [Member] | Norgas S.A. [member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Proportion of ownership interest in subsidiary

51%

Rumo S.A. [member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Notional amount

R$ 1500000

Percentage Of Borrowings Amortization

100%

Rumo S.A. [member] | Debentures 17Th Issue One [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Maturities

6

Notional amount

R$ 750000

Borrowings, interest rate basis

IPCA+5.76

Rumo S.A. [member] | Debentures 17Th Issue Two [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Maturities

10

Notional amount

R$ 750000

Borrowings, interest rate basis

IPCA+6.18

Rumo S.A. [member] | Export Credit Note [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Percentage Of Core Deposit Intangible

108.90%

Notional amount

$ 150,000

R$ 725000

Borrowings, interest rate basis

SOFR + 1.30

Compas Comercializacao [Member] | Biometano Verde Paulínia S.A. (“BVP”) acquisition [member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Percentage of voting equity interests acquired (as a percent)

51%

Edge Comercializacao [Member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Other income, net

R$ 923214

Deferred income

845,233

Recognition Of Bonus Received

R$ 77981

Edge Comercializacao [Member] | Biometano Verde Paulínia S.A. (“BVP”) acquisition [member]

RECENT DEVELOPMENTS AND OTHER INFORMATION

Percentage of voting equity interests acquired (as a percent)

51%

STATEMENT OF COMPLIANCE AND M_4

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES - Schedule of Exchange Rates of Real for Functional Currencies of Subsidiaries (Details).	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
United States dollar (U.S.$) [member]
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	4.84	5.22	5.58
Pound Sterling (GBP) [member]
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	6.16	6.28	7.52
Euro Member Countries, Euro
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	5.35	5.57	6.32
Japan, Yen
Disclosure of foreign exchange rates [line items]
Foreign currency exchange rate	0.03	0.04	0.05

STATEMENT OF COMPLIANCE AND M_5

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES - Schedule of reclassification in the income statement (Details 1). - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Retrospective Application And Retrospective Restatement Line Items
Net sales	R$ 39468497	R$ 39322786		R$ 26093154
Cost of sales	(28,549,896)	(30,556,819)		(20,263,186)
Gross profit	10,918,601	8,765,967		5,829,968
Selling expenses	(1,350,570)	(1,276,279)		(723,419)
General and administrative expenses	(2,527,974)	(1,758,067)		(1,401,572)
Other income, net	3,924,377	1,752,222		382,600
Operating expenses	45,833	(1,282,124)		(1,742,391)
Profit before equity in earnings of investees, finance results and income taxes	R$ 10964434	7,483,843	[1]	4,087,577
Originally presented [member]
Retrospective Application And Retrospective Restatement Line Items
Net sales		39,737,368		25,865,001
Cost of sales		(30,753,137)		(19,864,248)
Gross profit		8,984,231		6,000,753
Selling expenses		(1,276,279)		(723,419)
General and administrative expenses		(1,976,331)		(1,572,357)
Other income, net		1,752,222		382,600
Operating expenses		(1,500,388)		(1,913,176)
Profit before equity in earnings of investees, finance results and income taxes		7,483,843		4,087,577
Reclassification
Retrospective Application And Retrospective Restatement Line Items
Net sales		(414,582)		228,153
Cost of sales		196,318		(398,938)
Gross profit		(218,264)		(170,785)
Selling expenses
General and administrative expenses		218,264		170,785
Other income, net
Operating expenses		218,264		170,785
Profit before equity in earnings of investees, finance results and income taxes
[1]Amounts after the reclassification of the discontinued operation.

STATEMENT OF COMPLIANCE AND M_6

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES - Schedule of change in accounting policy (Details 2). - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Feb. 28, 2021	Dec. 31, 2020
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		R$ 50981180	R$ 48169399	R$ 28870022		R$ 20818867
Share capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		8,682,544	8,402,544	6,365,853		5,328
Treasury shares [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		(93,917)	(107,140)	(69,064)
Additional paid-in capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		2,561,964	2,319,928	(1,690,235)		2,007,356
Accumulated other comprehensive income (loss) [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		314,325	567,546	(521,609)		(1,524,027)
Retained earnings [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		9,490,391	9,470,289	10,655,992		4,771,426
Equity attributable to owners of the company [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		20,955,307	20,653,167	14,740,937		5,260,083
Non-controlling interest [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity		R$ 30025873	R$ 27516232	R$ 14129085		R$ 15558784
Previously stated [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					R$ 20812506
Previously stated [member] | Share capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					5,328
Previously stated [member] | Treasury shares [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity
Previously stated [member] | Additional paid-in capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					2,006,653
Previously stated [member] | Accumulated other comprehensive income (loss) [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					(1,978,092)
Previously stated [member] | Retained earnings [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					5,139,685
Previously stated [member] | Equity attributable to owners of the company [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					5,173,574
Previously stated [member] | Non-controlling interest [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					15,638,932
Previously stated [member] | Predecessor adjustments [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]
Previously stated [member] | Predecessor adjustments [member] | Share capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]				6,360,525
Previously stated [member] | Predecessor adjustments [member] | Treasury shares [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]				(583,941)
Previously stated [member] | Predecessor adjustments [member] | Additional paid-in capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]				(4,984,931)
Previously stated [member] | Predecessor adjustments [member] | Accumulated other comprehensive income (loss) [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]				1,381,798
Previously stated [member] | Predecessor adjustments [member] | Retained earnings [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]				1,935,735
Previously stated [member] | Predecessor adjustments [member] | Equity attributable to owners of the company [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]				4,109,186
Previously stated [member] | Predecessor adjustments [member] | Non-controlling interest [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity	[1]				(4,109,186)
Previously stated [member] | Subsequent to corporate reorganization [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					20,812,506
Previously stated [member] | Subsequent to corporate reorganization [member] | Share capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					6,365,853
Previously stated [member] | Subsequent to corporate reorganization [member] | Treasury shares [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					(583,941)
Previously stated [member] | Subsequent to corporate reorganization [member] | Additional paid-in capital [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					(2,978,278)
Previously stated [member] | Subsequent to corporate reorganization [member] | Accumulated other comprehensive income (loss) [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					(596,294)
Previously stated [member] | Subsequent to corporate reorganization [member] | Retained earnings [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					7,075,420
Previously stated [member] | Subsequent to corporate reorganization [member] | Equity attributable to owners of the company [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					9,282,760
Previously stated [member] | Subsequent to corporate reorganization [member] | Non-controlling interest [member]
Disclosure of reclassifications or changes in presentation [line items]
Total shareholders' equity					R$ 11529746
[1]The predecessor adjustments amount to the difference between the Cosan Limited balance as of February 28, 2021 and the Cosan S.A. balance subsequent to the Corporate Reorganization.

STATEMENT OF COMPLIANCE AND M_7

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES - Schedule of Net Sales by Segment (Details 3). - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating segments [line items]
Revenue	R$ 39468497	R$ 39322786	R$ 26093154

STATEMENT OF COMPLIANCE AND M_8

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES - Additional Information (Details) - BRL (R$) R$ in Thousands				12 Months Ended
	Nov. 01, 2023	Jun. 20, 2023	Apr. 20, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Amount				R$ 56904654	R$ 52987216	R$ 45659037
Number Of Managers				three
Farmland Managed By Managers				320,000 hectares
Duartion Of Farmland Management				5 years
Size Of Farmland Restored Per Year				200 hectares
Size Of Farmland Restored				1,000 hectares
Senior Notes Due 2032 [Member]
Disclosure of detailed information about borrowings [line items]
Target rate of greenhouse gas emissions reduction per ton of useful kilometer by 2026				17.60%
Description of Estimated Interest Rate Increase for Non Compliance for Fulfilment of Environment Goals				25
Estimated Interest Rate Increase for Non Compliance for Fulfilment of Environment Goals				4.45%
Debentures Seventeenth Issue Member
Disclosure of detailed information about borrowings [line items]
Target rate of greenhouse gas emissions reduction per ton of useful kilometer by 2026				17.60%
Target rate of greenhouse gas emissions reduction per ton of useful kilometer by 2030				21.60%
Description of Estimated Interest Rate Increase for Non Compliance for Fulfilment of Environment Goals				25
Swaps Debentures
Disclosure of detailed information about borrowings [line items]
Annual interest rate				IPCA + 4.52%
Swaps Debentures | Rumo Malha Paulista S.A. [member]
Disclosure of detailed information about borrowings [line items]
Target rate of greenhouse gas emissions reduction per ton of useful kilometer by 2023				15%
Annual interest rate				CDI + 1.54%
Description of estimated interest rate decrease for compliance for fulfilment of environment goals				25
Nonconvertible Debentures [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate		DI plus 2.4	DI plus 2.4
Nonconvertible Debentures [Member] | Compass Gas E Energia S A [Member]
Disclosure of detailed information about borrowings [line items]
Description of Estimated Interest Rate Increase for Non Compliance for Fulfilment of Environment Goals				12.5
Annual interest rate	CDI + 1.55%			CDI+1.85%
Amount	R$ 1736385
Maturities	November 1, 2029 (50%) and November 1, 2030
Increase In Daily Volume Distributed Of Biomethane Under Environment Goals				50
Daily Volume Distribution Target Of Biomethane Under Environment Goals				0.25mln/m³ day
Percentage Of Leadership Position From Diversity Groups				47%

STATEMENT OF COMPLIANCE AND M_9

STATEMENT OF COMPLIANCE AND MATERIAL ACCOUNTING POLICIES - Additional Information (Details 1). R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$) shares
Disclosure of Statement of Compliance and Material Accounting Policies [Line Items]
Financial assets and applicable taxes derecognised	R$ 734903
Investment in subsidiary recorded	329,118
Amount recognized in capital reserve	R$ 313758
Rumo S.A. [member]
Disclosure of Statement of Compliance and Material Accounting Policies [Line Items]
Number of shares owned | shares	40,065,607
Shareholding percentage	2.16%
Cosan Logística [Member]
Disclosure of Statement of Compliance and Material Accounting Policies [Line Items]
Number of shares owned | shares	477,196
Shareholding percentage	0.10%

SEGMENT INFORMATION - Summary o

SEGMENT INFORMATION - Summary of Income or Loss (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Disclosure of operating segments [line items]
Net sales		R$ 39468497	R$ 39322786		R$ 26093154
Cost of sales		(28,549,896)	(30,556,819)		(20,263,186)
Gross profit		10,918,601	8,765,967		5,829,968
Selling expenses		(1,350,570)	(1,276,279)		(723,419)
General and administrative expenses		(2,527,974)	(1,758,067)		(1,401,572)
Other income (expenses), net		3,924,377	1,752,222		382,600
Interest in earnings of associates		350,399	418,897	[1]	130,225
Interest in earnings of joint ventures		1,695,945	(92,179)	[1]	4,590,631
Financial result, net		(7,897,027)	(5,157,936)	[1]	(2,557,557)
Finance expenses		(11,337,430)	(4,706,535)		(2,527,506)
Financial income		3,028,134	5,777,521		1,258,441
Foreign exchange, net		1,777,438	260,746		(1,099,536)
Derivatives		(1,365,169)	(6,489,668)		(188,956)
Income taxes		(274,426)	118,404	[1]	445,584
Profit for the year		4,839,325	2,771,029	[1]	6,696,460
Profit (loss) from discontinued operations		45,419	49,846	[1]
Profit (loss) attributable to:
Owners of the Company		1,094,391	1,176,032		6,312,140
Non-controlling interests		3,790,353	1,644,843		384,320
Profit (loss) for the year		4,884,744	2,820,875	[1]	6,696,460
Other select data
Depreciation and amortization		3,364,943	3,014,480		2,504,384
EBITDA		16,375,721	10,825,041		11,312,817
Additions to fixed assets, intangible assets and contract assets		6,267,962	4,531,374		4,774,839
Reconciliation of EBITDA
Profit for the year		4,839,325	2,771,029	[1]	6,696,460
Income taxes		274,426	(118,404)	[1]	(445,584)
Financial result, net		7,897,027	5,157,936	[1]	2,557,557
Depreciation and amortization		3,364,943	3,014,480		2,504,384
EBITDA		16,375,721	10,825,041		11,312,817
Brazil [member]
Disclosure of operating segments [line items]
Net sales		33,816,723	33,714,249		22,757,787
Operating segments [member] | Raízen
Disclosure of operating segments [line items]
Net sales		221,693,298	244,293,722		175,047,270
Cost of sales		(202,926,764)	(233,658,136)		(163,367,574)
Gross profit		18,766,534	10,635,586		11,679,696
Selling expenses		(5,773,538)	(5,148,014)		(3,882,690)
General and administrative expenses		(2,815,532)	(2,425,318)		(1,788,180)
Other income (expenses), net		1,968,248	283,606		717,792
Interest in earnings of associates		(219,896)	(119,338)		(43,534)
Interest in earnings of joint ventures
Financial result, net		(5,962,849)	(4,105,064)		(1,967,124)
Finance expenses		(6,241,261)	(3,010,398)		(1,606,724)
Financial income		797,560	811,948		580,266
Foreign exchange, net		1,240,924	963,060		(1,076,722)
Derivatives		(1,760,072)	(2,869,674)		136,056
Income taxes		(1,936,598)	864,710		(1,350,252)
Profit for the year		4,026,369	(13,832)		3,365,708
Profit (loss) from discontinued operations
Profit (loss) attributable to:
Owners of the Company		3,863,605	(66,054)		3,379,014
Non-controlling interests		162,764	52,222		(13,306)
Profit (loss) for the year		4,026,369	(13,832)		3,365,708
Other select data
Depreciation and amortization		8,071,288	9,297,498		6,393,642
EBITDA		19,997,104	12,524,020		13,076,726
Additions to fixed assets, intangible assets and contract assets		11,396,056	9,339,898		5,282,100
Reconciliation of EBITDA
Profit for the year		4,026,369	(13,832)		3,365,708
Income taxes		1,936,598	(864,710)		1,350,252
Financial result, net		5,962,849	4,105,064		1,967,124
Depreciation and amortization		8,071,288	9,297,498		6,393,642
EBITDA		19,997,104	12,524,020		13,076,726
Operating segments [member] | Compass [member]
Disclosure of operating segments [line items]
Net sales		17,767,327	19,719,205		12,558,362
Cost of sales		(14,256,031)	(16,364,835)		(10,154,363)
Gross profit		3,511,296	3,354,370		2,403,999
Selling expenses		(164,399)	(163,256)		(125,412)
General and administrative expenses		(788,015)	(563,466)		(331,263)
Other income (expenses), net		607,226	(91,905)		25,569
Interest in earnings of associates		178,978	98,033
Interest in earnings of joint ventures
Financial result, net		(730,954)	(377,136)		(289,616)
Finance expenses		(1,658,582)	(1,291,850)		(900,783)
Financial income		1,283,024	898,100		703,204
Foreign exchange, net		152,592	102,655		(60,953)
Derivatives		(507,988)	(86,041)		(31,084)
Income taxes		(859,311)	(329,185)		59,360
Profit for the year		1,754,821	1,927,455		1,742,637
Profit (loss) from discontinued operations		45,419	49,846
Profit (loss) attributable to:
Owners of the Company		1,410,630	1,834,528		1,650,725
Non-controlling interests		389,610	142,773		91,912
Profit (loss) for the year		1,800,240	1,977,301		1,742,637
Other select data
Depreciation and amortization		899,635	776,248		559,994
EBITDA		4,244,721	3,410,024		2,532,887
Additions to fixed assets, intangible assets and contract assets		2,317,889	1,659,202		1,269,886
Reconciliation of EBITDA
Profit for the year		1,754,821	1,927,455		1,742,637
Income taxes		859,311	329,185		(59,360)
Financial result, net		730,954	377,136		289,616
Depreciation and amortization		899,635	776,248		559,994
EBITDA		4,244,721	3,410,024		2,532,887
Operating segments [member] | Moove [member]
Disclosure of operating segments [line items]
Net sales		10,078,626	8,980,077		6,112,457
Cost of sales		(7,359,606)	(6,990,171)		(4,808,643)
Gross profit		2,719,020	1,989,906		1,303,814
Selling expenses		(1,144,957)	(1,072,488)		(551,520)
General and administrative expenses		(645,634)	(347,591)		(269,810)
Other income (expenses), net		(336)	29,002		23,414
Interest in earnings of associates
Interest in earnings of joint ventures
Financial result, net		(319,136)	(101,872)		(63,797)
Finance expenses		(242,751)	(114,249)		(61,870)
Financial income		116,408	75,817		58,071
Foreign exchange, net		(155,618)	(15,394)		(66,118)
Derivatives		(37,175)	(48,046)		6,120
Income taxes		(332,090)	(10,062)		(147,138)
Profit for the year		276,867	486,895		294,963
Profit (loss) from discontinued operations
Profit (loss) attributable to:
Owners of the Company		193,888	340,914		205,139
Non-controlling interests		82,979	145,981		89,824
Profit (loss) for the year		276,867	486,895		294,963
Other select data
Depreciation and amortization		273,772	251,886		96,852
EBITDA		1,201,865	850,715		602,750
Additions to fixed assets, intangible assets and contract assets		177,971	109,263		42,536
Reconciliation of EBITDA
Profit for the year		276,867	486,895		294,963
Income taxes		332,090	10,062		147,138
Financial result, net		319,136	101,872		63,797
Depreciation and amortization		273,772	251,886		96,852
EBITDA		1,201,865	850,715		602,750
Operating segments [member] | Rumo [member]
Disclosure of operating segments [line items]
Net sales		10,937,716	9,841,508		7,439,632
Cost of sales		(6,838,433)	(6,695,147)		(5,352,040)
Gross profit		4,099,283	3,146,361		2,087,592
Selling expenses		(40,658)	(30,619)		(38,959)
General and administrative expenses		(559,973)	(468,574)		(472,739)
Other income (expenses), net		(100,780)	348,543		(69,017)
Interest in earnings of associates		75,333	40,462		12,857
Interest in earnings of joint ventures		1,266
Financial result, net		(2,555,382)	(2,329,035)		(1,359,940)
Finance expenses		(3,621,093)	(1,521,478)		(705,623)
Financial income		1,190,685	1,108,620		399,134
Foreign exchange, net		368,259	374,859		(489,952)
Derivatives		(493,233)	(2,291,036)		(563,499)
Income taxes		(197,174)	(193,116)		(4,053)
Profit for the year		721,915	514,022		155,741
Profit (loss) from discontinued operations
Profit (loss) attributable to:
Owners of the Company		218,886	156,380		150,539
Non-controlling interests		503,029	357,642		5,202
Profit (loss) for the year		721,915	514,022		155,741
Other select data
Depreciation and amortization		2,175,834	1,966,945		1,830,683
EBITDA		5,650,305	5,003,118		3,350,417
Additions to fixed assets, intangible assets and contract assets		3,689,877	2,717,745		3,453,407
Reconciliation of EBITDA
Profit for the year		721,915	514,022		155,741
Income taxes		197,174	193,116		4,053
Financial result, net		2,555,382	2,329,035		1,359,940
Depreciation and amortization		2,175,834	1,966,945		1,830,683
EBITDA		5,650,305	5,003,118		3,350,417
Operating segments [member] | Radar [member]
Disclosure of operating segments [line items]
Net sales		743,411	834,616		31,502
Cost of sales		(153,470)	(560,274)
Gross profit		589,941	274,342		31,502
Selling expenses
General and administrative expenses		(74,355)	(45,535)		(6,499)
Other income (expenses), net		2,253,803	1,302,442		21,017
Interest in earnings of associates		20,015	20,799
Interest in earnings of joint ventures
Financial result, net		30,798	4,106		3,199
Finance expenses		(6,776)	(3,550)		(51)
Financial income		37,577	7,656		3,250
Foreign exchange, net		(3)
Derivatives
Income taxes		(147,636)	(74,915)		(4,215)
Profit for the year		2,672,566	1,481,239		45,004
Profit (loss) from discontinued operations
Profit (loss) attributable to:
Owners of the Company		768,162	749,840		22,502
Non-controlling interests		1,904,404	731,399		22,502
Profit (loss) for the year		2,672,566	1,481,239		45,004
Other select data
Depreciation and amortization		275	238		39
EBITDA		2,789,679	1,552,286		46,059
Additions to fixed assets, intangible assets and contract assets		39,892	19,212		278
Reconciliation of EBITDA
Profit for the year		2,672,566	1,481,239		45,004
Income taxes		147,636	74,915		4,215
Financial result, net		(30,798)	(4,106)		(3,199)
Depreciation and amortization		275	238		39
EBITDA		2,789,679	1,552,286		46,059
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Net sales		2,709	10,416		8,292
Cost of sales		(3,648)	(9,428)		(5,231)
Gross profit		(939)	988		3,061
Selling expenses		(556)	(9,916)		(7,528)
General and administrative expenses		(459,997)	(332,901)		(321,261)
Other income (expenses), net		1,164,464	164,140		381,617
Interest in earnings of associates		2,647,255	3,109,119		2,195,679
Interest in earnings of joint ventures		1,694,679	(92,179)		4,590,631
Financial result, net		(4,322,353)	(2,353,999)		(847,403)
Finance expenses		(5,808,228)	(1,775,408)		(859,179)
Financial income		400,440	3,687,328		94,782
Foreign exchange, net		1,412,208	(201,374)		(482,513)
Derivatives		(326,773)	(4,064,545)		399,507
Income taxes		1,261,785	725,682		541,630
Profit for the year		1,984,338	1,210,934		6,536,426
Profit (loss) from discontinued operations		20,384	17,180
Profit (loss) attributable to:
Owners of the Company		1,094,391	961,066		6,361,546
Non-controlling interests		910,331	267,048		174,880
Profit (loss) for the year		2,004,722	1,228,114		6,536,426
Other select data
Depreciation and amortization		15,427	19,163		16,818
EBITDA		5,060,333	2,858,414		6,859,017
Additions to fixed assets, intangible assets and contract assets		42,333	25,952		8,732
Reconciliation of EBITDA
Profit for the year		1,984,338	1,210,934		6,536,426
Income taxes		(1,261,785)	(725,682)		(541,630)
Financial result, net		4,322,353	2,353,999		847,403
Depreciation and amortization		15,427	19,163		16,818
EBITDA		5,060,333	2,858,414		6,859,017
Deconsolidation of joint venture [member]
Disclosure of operating segments [line items]
Net sales		(221,693,298)	(244,293,722)		(175,047,270)
Cost of sales		202,926,764	233,658,136		163,367,574
Gross profit		(18,766,534)	(10,635,586)		(11,679,696)
Selling expenses		5,773,538	5,148,014		3,882,690
General and administrative expenses		2,815,532	2,425,318		1,788,180
Other income (expenses), net		(1,968,248)	(283,606)		(717,792)
Interest in earnings of associates		219,896	119,338		43,534
Interest in earnings of joint ventures
Financial result, net		5,962,849	4,105,064		1,967,124
Finance expenses		6,241,261	3,010,398		1,606,724
Financial income		(797,560)	(811,948)		(580,266)
Foreign exchange, net		(1,240,924)	(963,060)		1,076,722
Derivatives		1,760,072	2,869,674		(136,056)
Income taxes		1,936,598	(864,710)		1,350,252
Profit for the year		(4,026,369)	13,832		(3,365,708)
Profit (loss) from discontinued operations
Profit (loss) attributable to:
Owners of the Company		(3,863,605)	66,054		(3,379,014)
Non-controlling interests		(162,764)	(52,222)		13,306
Profit (loss) for the year		(4,026,369)	13,832		(3,365,708)
Other select data
Depreciation and amortization		(8,071,288)	(9,297,498)		(6,393,642)
EBITDA		(19,997,104)	(12,524,020)		(13,076,726)
Additions to fixed assets, intangible assets and contract assets		(11,396,056)	(9,339,898)		(5,282,100)
Reconciliation of EBITDA
Profit for the year		(4,026,369)	13,832		(3,365,708)
Income taxes		(1,936,598)	864,710		(1,350,252)
Financial result, net		(5,962,849)	(4,105,064)		(1,967,124)
Depreciation and amortization		(8,071,288)	(9,297,498)		(6,393,642)
EBITDA		(19,997,104)	(12,524,020)		(13,076,726)
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Net sales		(61,292)	(63,036)		(57,091)
Cost of sales		61,292	63,036		57,091
Gross profit
Selling expenses
General and administrative expenses
Other income (expenses), net
Interest in earnings of associates		(2,571,182)	(2,849,516)		(2,078,311)
Interest in earnings of joint ventures
Financial result, net
Finance expenses
Financial income
Foreign exchange, net
Derivatives
Income taxes
Profit for the year		(2,571,182)	(2,849,516)		(2,078,311)
Profit (loss) from discontinued operations		(20,384)	(17,180)
Profit (loss) attributable to:
Owners of the Company		(2,591,566)	(2,866,696)		(2,078,311)
Non-controlling interests
Profit (loss) for the year		(2,591,566)	(2,866,696)		(2,078,311)
Other select data
Depreciation and amortization					(2)
EBITDA		(2,571,182)	(2,849,516)		(2,078,313)
Additions to fixed assets, intangible assets and contract assets
Reconciliation of EBITDA
Profit for the year		(2,571,182)	(2,849,516)		(2,078,311)
Income taxes
Financial result, net
Depreciation and amortization					(2)
EBITDA		(2,571,182)	(2,849,516)		(2,078,313)
Elimination of intersegment amounts [member] | Raízen
Disclosure of operating segments [line items]
Net sales	[2]				R$ 4607102
[1]Amounts after the reclassification of the discontinued operation.[2]On June 1, 2021, Raízen S.A. started to consolidate Raízen Energia and, with that, the balances between the entities started to be presented net

SEGMENT INFORMATION - Summary_2

SEGMENT INFORMATION - Summary of Financial Position (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Statement of financial position items:
Total assets	R$ 139865382	R$ 134484992
Cash and cash equivalents	14,658,481	13,301,716	[1]	R$ 16174130	[1]	R$ 13642918
Marketable securities	3,503,961	22,099,766
Trade receivables	3,444,636	3,927,542
Derivative financial instruments	2,546,799	4,151,752
Inventories	1,792,714	1,869,059
Sectorial financial assets	548,700	342,333
Other financial assets	3,113	89,238
Other current assets	5,010,457	2,890,167
Other non-current assets	8,570,700	7,363,106
Investments in associates	17,611,369	2,913,943
Investment in joint ventures	11,742,442	11,221,356		10,936,663
Biological assets		9,992
Investment property	15,976,126	14,103,060
Contract asset	1,052,105	1,118,715
Right-of-use assets	9,513,518	8,012,869
Property, plant and equipment	21,239,974	18,948,436
Intangible assets	22,650,287	22,121,942
Liabilities	(88,884,202)	(86,315,593)
Loans, borrowings and debentures	(56,904,654)	(52,987,216)		(45,659,037)
Derivative financial instruments - liabilities	(3,415,145)	(5,290,932)
Trade payables	(4,184,525)	(4,379,851)
Employee benefits payables	(829,329)	(659,521)
Sectorial financial liabilities	(1,810,698)	(1,616,616)
Other current liabilities	(4,473,209)	(4,620,820)
Leases	(5,275,794)	(3,532,158)
Other non-current liabilities	(11,990,848)	(13,228,479)
Total assets (net of liabilities) allocated by segment	50,981,180	48,169,399		28,870,022		20,818,867
Advance by suppliers with financial institutions	4,184,525	4,379,851
Shareholders' equity attributable to:
Controlling shareholders	20,955,307	20,653,167
Non-controlling interests	30,025,873	27,516,232		14,129,085
Total shareholders' equity	50,981,180	48,169,399		R$ 28870022		R$ 20818867
Operating segments [member] | Raízen
Statement of financial position items:
Total assets	130,158,484	109,894,718
Cash and cash equivalents	7,915,876	4,902,800
Marketable securities	349,584	126,206
Trade receivables	13,438,430	10,316,720
Derivative financial instruments	10,888,050	7,023,284
Inventories	17,310,692	16,043,114
Sectorial financial assets
Other financial assets	103,774	230,780
Other current assets	8,478,292	10,285,568
Other non-current assets	13,957,596	8,938,318
Investments in associates
Investment in joint ventures	1,321,982	1,371,430
Biological assets	3,818,316	3,254,850
Investment property
Contract asset	3,108,696	3,297,856
Right-of-use assets	9,645,522	9,556,152
Property, plant and equipment	30,144,420	25,210,448
Intangible assets	9,677,254	9,337,192
Liabilities	(102,855,068)	(83,814,462)
Loans, borrowings and debentures	(39,634,986)	(33,551,302)
Derivative financial instruments - liabilities	(7,870,706)	(4,909,074)
Trade payables	(20,150,654)	(18,789,160)
Employee benefits payables	(966,452)	(837,208)
Sectorial financial liabilities
Other current liabilities	(10,642,734)	(7,176,122)
Leases	(11,304,874)	(10,568,042)
Other non-current liabilities	(12,284,662)	(7,983,554)
Total assets (net of liabilities) allocated by segment	27,303,416	26,080,256
Shareholders' equity attributable to:
Controlling shareholders	26,561,384	22,507,108
Non-controlling interests	742,032	3,573,148
Total shareholders' equity	27,303,416	26,080,256
Operating segments [member] | Compass [member]
Statement of financial position items:
Total assets	28,836,504	25,122,185
Cash and cash equivalents	3,931,532	3,403,634
Marketable securities	800,267	578,358
Trade receivables	1,550,973	1,931,205
Derivative financial instruments	175,655	391,863
Inventories	292,335	133,881
Sectorial financial assets	548,700	342,333
Other financial assets	2,423	277
Other current assets	1,553,524	1,037,586
Other non-current assets	1,166,991	897,654
Investments in associates	1,630,124	2,525,292
Investment in joint ventures
Biological assets
Investment property
Contract asset	1,041,421	1,110,335
Right-of-use assets	1,588,292	83,059
Property, plant and equipment	1,255,012	671,573
Intangible assets	13,299,255	12,015,135
Liabilities	(20,042,882)	(16,515,402)
Loans, borrowings and debentures	(10,017,150)	(8,278,839)
Derivative financial instruments - liabilities	(360,784)	(400,351)
Trade payables	(1,534,041)	(1,842,810)
Employee benefits payables	(301,560)	(193,585)
Sectorial financial liabilities	(1,810,698)	(1,616,616)
Other current liabilities	(1,703,128)	(779,928)
Leases	(1,636,943)	(76,606)
Other non-current liabilities	(2,678,578)	(3,326,667)
Total assets (net of liabilities) allocated by segment	8,793,622	8,606,783
Shareholders' equity attributable to:
Controlling shareholders	5,798,294	5,738,714
Non-controlling interests	2,995,328	2,868,069
Total shareholders' equity	8,793,622	8,606,783
Operating segments [member] | Moove [member]
Statement of financial position items:
Total assets	7,284,919	8,081,113
Cash and cash equivalents	773,552	865,370
Marketable securities	77,814	62,919
Trade receivables	1,101,854	1,101,336
Derivative financial instruments
Inventories	1,284,773	1,509,357
Sectorial financial assets
Other financial assets	690	450
Other current assets	193,836	405,314
Other non-current assets	209,823	297,616
Investments in associates	2
Investment in joint ventures
Biological assets
Investment property
Contract asset	10,684	8,380
Right-of-use assets	195,953	170,120
Property, plant and equipment	755,955	805,377
Intangible assets	2,679,983	2,854,874
Liabilities	(4,964,798)	(5,731,853)
Loans, borrowings and debentures	(2,207,028)	(2,862,154)
Derivative financial instruments - liabilities	(742)	(18,146)
Trade payables	(1,494,568)	(1,602,936)
Employee benefits payables	(147,313)	(112,590)
Sectorial financial liabilities
Other current liabilities	(336,080)	(397,704)
Leases	(198,964)	(166,651)
Other non-current liabilities	(580,103)	(571,672)
Total assets (net of liabilities) allocated by segment	2,320,121	2,349,260
Shareholders' equity attributable to:
Controlling shareholders	1,624,273	1,647,259
Non-controlling interests	695,848	702,001
Total shareholders' equity	2,320,121	2,349,260
Operating segments [member] | Rumo [member]
Statement of financial position items:
Total assets	49,238,439	45,951,748
Cash and cash equivalents	7,233,993	7,385,421
Marketable securities	1,396,107	840,061
Trade receivables	556,298	578,324
Derivative financial instruments	1,561,493	874,843
Inventories	215,605	225,813
Sectorial financial assets
Other financial assets
Other current assets	841,417	724,415
Other non-current assets	3,528,375	3,385,624
Investments in associates	312,302	381,469
Investment in joint ventures	48,566
Biological assets
Investment property
Contract asset
Right-of-use assets	7,703,754	7,732,284
Property, plant and equipment	19,176,386	17,049,188
Intangible assets	6,664,143	6,774,306
Liabilities	(33,367,447)	(30,541,294)
Loans, borrowings and debentures	(18,964,841)	(16,758,088)
Derivative financial instruments - liabilities	(1,471,795)	(1,412,945)
Trade payables	(1,084,931)	(746,433)
Employee benefits payables	(318,550)	(296,833)
Sectorial financial liabilities
Other current liabilities	(1,583,216)	(1,786,009)
Leases	(3,406,843)	(3,254,011)
Other non-current liabilities	(6,537,271)	(6,286,975)
Total assets (net of liabilities) allocated by segment	15,870,992	15,410,454
Shareholders' equity attributable to:
Controlling shareholders	4,766,403	4,613,308
Non-controlling interests	11,104,589	10,797,146
Total shareholders' equity	15,870,992	15,410,454
Operating segments [member] | Radar [member]
Statement of financial position items:
Total assets	16,972,327	14,830,918
Cash and cash equivalents	39,946	25,582
Marketable securities	239,361	217,061
Trade receivables	234,801	314,834
Derivative financial instruments
Inventories
Sectorial financial assets
Other financial assets
Other current assets	375,716	74,623
Other non-current assets	14,378	7,643
Investments in associates	88,656	74,505
Investment in joint ventures
Biological assets		9,992
Investment property	15,976,126	14,103,060
Contract asset
Right-of-use assets	3,319	3,584
Property, plant and equipment	24	34
Intangible assets
Liabilities	(797,712)	(1,446,694)
Loans, borrowings and debentures
Derivative financial instruments - liabilities
Trade payables	(68,422)	(71,684)
Employee benefits payables
Sectorial financial liabilities
Other current liabilities	(182,298)	(905,816)
Leases	(3,502)	(3,708)
Other non-current liabilities	(543,490)	(465,486)
Total assets (net of liabilities) allocated by segment	16,174,615	13,384,224
Shareholders' equity attributable to:
Controlling shareholders	5,023,574	4,187,415
Non-controlling interests	11,151,041	9,196,809
Total shareholders' equity	16,174,615	13,384,224
Unallocated amounts [member] | Cosan Corporate [member]
Statement of financial position items:
Total assets	56,033,366	57,994,289
Cash and cash equivalents	2,679,458	1,621,709
Marketable securities	990,412	20,401,367
Trade receivables	710	1,843
Derivative financial instruments	809,651	2,885,046
Inventories	1	8
Sectorial financial assets
Other financial assets		88,511
Other current assets	3,152,651	1,690,662
Other non-current assets	3,832,013	3,041,082
Investments in associates	32,792,891	16,118,992
Investment in joint ventures	11,693,876	11,221,356
Biological assets
Investment property
Contract asset
Right-of-use assets	22,200	23,822
Property, plant and equipment	52,597	422,264
Intangible assets	6,906	477,627
Liabilities	(30,999,008)	(33,389,294)
Loans, borrowings and debentures	(25,715,635)	(25,088,135)
Derivative financial instruments - liabilities	(1,581,824)	(3,459,490)
Trade payables	(2,563)	(115,988)
Employee benefits payables	(61,906)	(56,513)
Sectorial financial liabilities
Other current liabilities	(1,239,688)	(1,235,770)
Leases	(29,542)	(31,182)
Other non-current liabilities	(2,367,850)	(3,402,216)
Total assets (net of liabilities) allocated by segment	25,034,358	24,604,995
Shareholders' equity attributable to:
Controlling shareholders	20,955,291	20,652,788
Non-controlling interests	4,079,067	3,952,207
Total shareholders' equity	25,034,358	24,604,995
Deconsolidation of joint venture [member]
Statement of financial position items:
Total assets	(130,158,484)	(109,894,718)
Cash and cash equivalents	(7,915,876)	(4,902,800)
Marketable securities	(349,584)	(126,206)
Trade receivables	(13,438,430)	(10,316,720)
Derivative financial instruments	(10,888,050)	(7,023,284)
Inventories	(17,310,692)	(16,043,114)
Sectorial financial assets
Other financial assets	(103,774)	(230,780)
Other current assets	(8,478,292)	(10,285,568)
Other non-current assets	(13,957,596)	(8,938,318)
Investments in associates
Investment in joint ventures	(1,321,982)	(1,371,430)
Biological assets	(3,818,316)	(3,254,850)
Investment property
Contract asset	(3,108,696)	(3,297,856)
Right-of-use assets	(9,645,522)	(9,556,152)
Property, plant and equipment	(30,144,420)	(25,210,448)
Intangible assets	(9,677,254)	(9,337,192)
Liabilities	102,855,068	83,814,462
Loans, borrowings and debentures	39,634,986	33,551,302
Derivative financial instruments - liabilities	7,870,706	4,909,074
Trade payables	20,150,654	18,789,160
Employee benefits payables	966,452	837,208
Sectorial financial liabilities
Other current liabilities	10,642,734	7,176,122
Leases	11,304,874	10,568,042
Other non-current liabilities	12,284,662	7,983,554
Total assets (net of liabilities) allocated by segment	(27,303,416)	(26,080,256)
Shareholders' equity attributable to:
Controlling shareholders	(26,561,384)	(22,507,108)
Non-controlling interests	(742,032)	(3,573,148)
Total shareholders' equity	(27,303,416)	(26,080,256)
Elimination of intersegment amounts [member]
Statement of financial position items:
Total assets	(18,500,173)	(17,495,261)
Cash and cash equivalents
Marketable securities
Trade receivables
Derivative financial instruments
Inventories
Sectorial financial assets
Other financial assets
Other current assets	(1,106,687)	(1,042,433)
Other non-current assets	(180,880)	(266,513)
Investments in associates	(17,212,606)	(16,186,315)
Investment in joint ventures
Biological assets
Investment property
Contract asset
Right-of-use assets
Property, plant and equipment
Intangible assets
Liabilities	1,287,645	1,308,944
Loans, borrowings and debentures
Derivative financial instruments - liabilities
Trade payables
Employee benefits payables
Sectorial financial liabilities
Other current liabilities	571,201	484,407
Leases
Other non-current liabilities	716,444	824,537
Total assets (net of liabilities) allocated by segment	(17,212,528)	(16,186,317)
Shareholders' equity attributable to:
Controlling shareholders	(17,212,528)	(16,186,317)
Non-controlling interests
Total shareholders' equity	R$ 17212528	R$ 16186317
[1]Amounts after the reclassification of the discontinued operation.

SEGMENT INFORMATION - Summary_3

SEGMENT INFORMATION - Summary of Net Sales by Customer by Segment (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating segments [line items]
Revenue		R$ 39468497	R$ 39322786	R$ 26093154
Operating segments [member] | Raízen
Disclosure of operating segments [line items]
Revenue		221,693,298	244,293,722	175,047,270
Operating segments [member] | Raízen | Ethanol [member]
Disclosure of operating segments [line items]
Revenue		23,312,258	29,652,112	27,464,271
Operating segments [member] | Raízen | Sugar [member]
Disclosure of operating segments [line items]
Revenue		29,070,524	23,695,768	13,946,480
Operating segments [member] | Raízen | Gasoline [Member]
Disclosure of operating segments [line items]
Revenue		66,267,702	66,586,914	55,158,035
Operating segments [member] | Raízen | Diesel [member]
Disclosure of operating segments [line items]
Revenue		90,281,586	106,684,577	71,828,092
Operating segments [member] | Raízen | Cogeneration [member]
Disclosure of operating segments [line items]
Revenue		3,724,090	3,688,108	3,968,947
Operating segments [member] | Raízen | Other [member]
Disclosure of operating segments [line items]
Revenue		9,037,138	13,986,243	7,288,547
Operating segments [member] | Compass [member]
Disclosure of operating segments [line items]
Revenue		17,767,327	19,719,205	12,558,362
Operating segments [member] | Compass [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		17,767,327	19,480,661	11,937,867
Operating segments [member] | Compass [member] | Electricity trading [member]
Disclosure of operating segments [line items]
Revenue			238,544	620,495
Operating segments [member] | Compass [member] | Cogeneration [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		710,288	943,907	653,376
Operating segments [member] | Compass [member] | Other [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		535,735	429,493	242,226
Operating segments [member] | Compass [member] | Industrial [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		11,411,212	12,945,164	7,496,978
Operating segments [member] | Compass [member] | Residential [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		2,202,348	2,200,849	1,679,660
Operating segments [member] | Compass [member] | Automotive [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		592,917	928,468	371,046
Operating segments [member] | Compass [member] | Commercial [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		820,685	814,962	474,405
Operating segments [member] | Compass [member] | Construction revenue [member] | Natural gas distribution [member]
Disclosure of operating segments [line items]
Revenue		1,494,142	1,217,818	1,020,176
Operating segments [member] | Moove [member]
Disclosure of operating segments [line items]
Revenue		10,078,626	8,980,077	6,112,457
Operating segments [member] | Moove [member] | Finished product [member]
Disclosure of operating segments [line items]
Revenue		8,520,267	8,094,216	5,088,102
Operating segments [member] | Moove [member] | Basic oil [member]
Disclosure of operating segments [line items]
Revenue		765,408	596,443	457,991
Operating segments [member] | Moove [member] | Services [member]
Disclosure of operating segments [line items]
Revenue		792,951	289,418	566,364
Operating segments [member] | Rumo [member]
Disclosure of operating segments [line items]
Revenue		10,937,716	9,841,508	7,439,632
Operating segments [member] | Rumo [member] | North Operation [member]
Disclosure of operating segments [line items]
Revenue		8,346,314	7,635,243	5,479,583
Operating segments [member] | Rumo [member] | South Operation [member]
Disclosure of operating segments [line items]
Revenue		2,032,703	1,739,391	1,624,084
Operating segments [member] | Rumo [member] | Container Operations [member]
Disclosure of operating segments [line items]
Revenue		558,699	466,874	335,965
Operating segments [member] | Radar [member]
Disclosure of operating segments [line items]
Revenue		743,411	834,616	31,502
Operating segments [member] | Radar [member] | Lease and sale of lands
Disclosure of operating segments [line items]
Revenue		743,411	834,616	31,502
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Revenue		2,709	10,416	8,292
Deconsolidation of joint venture and eliminations [Member]
Disclosure of operating segments [line items]
Revenue		(221,754,590)	(244,356,758)	(175,104,361)
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Revenue		(61,292)	(63,036)	(57,091)
Elimination of intersegment amounts [member] | Raízen
Disclosure of operating segments [line items]
Revenue	[1]			R$ 4607102
[1]On June 1, 2021, Raízen S.A. started to consolidate Raízen Energia and, with that, the balances between the entities started to be presented net

SEGMENT INFORMATION - Summary_4

SEGMENT INFORMATION - Summary of Information on Geographical Area (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of geographical areas [line items]
Net sales		R$ 39468497	R$ 39322786	R$ 26093154
Other non-current assets		12,606,812	11,989,268
Brazil [member]
Disclosure of geographical areas [line items]
Net sales		33,816,723	33,714,249	22,757,787
Other non-current assets		12,584,481	11,957,039
Europe [member]
Disclosure of geographical areas [line items]
Net sales	[1]	3,050,235	3,080,840	2,551,739
Other non-current assets	[1]	8,969	7,762
Latin America [member]
Disclosure of geographical areas [line items]
Net sales	[2]	144,853	697,117	632,235
Other non-current assets	[2]	3,275	7,294
North America [member]
Disclosure of geographical areas [line items]
Net sales	[3]	2,456,686	1,770,487	81,384
Other non-current assets	[3]	10,087	17,173
Asia and Other [member]
Disclosure of geographical areas [line items]
Net sales			60,093	R$ 70009
Other non-current assets
[1] England, France, Spain and Portugal; and Argentina, Bolivia, Uruguay and Paraguay, and United States of America.

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating segments [line items]
Revenue from Major Customer	R$ 39468497	R$ 39322786	R$ 26093154
Rumo S.A. [member] | Major Customers [member]
Disclosure of operating segments [line items]
Percentage of net revenue	3.07%	2.17%	2.57%
Revenue from Major Customer	R$ 1213263	R$ 862650	R$ 664034

FINANCIAL ASSETS AND LIABILIT_3

FINANCIAL ASSETS AND LIABILITIES - Summary of Carrying Amount of Financial Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of financial assets [line items]
Financial assets	R$ 25504810	R$ 44689969
Fair value through profit or loss [member]
Disclosure of financial assets [line items]
Financial assets	9,352,015	27,474,786
Fair value through profit or loss [member] | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets	3,298,142	1,134,030
Fair value through profit or loss [member] | Marketable securities [member]
Disclosure of financial assets [line items]
Financial assets	3,503,961	22,099,766
Fair value through profit or loss [member] | Derivate financial instruments [member]
Disclosure of financial assets [line items]
Financial assets	2,546,799	4,151,752
Fair value through profit or loss [member] | Other financial assets [member]
Disclosure of financial assets [line items]
Financial assets	3,113	89,238
Amortized cost
Disclosure of financial assets [line items]
Financial assets	16,152,795	17,215,183
Amortized cost | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets	11,360,339	12,167,686
Amortized cost | Trade receivables [member]
Disclosure of financial assets [line items]
Financial assets	3,444,636	3,927,542
Amortized cost | Restricted cash [member]
Disclosure of financial assets [line items]
Financial assets	203,252	139,933
Amortized cost | Receivables from related parties [member]
Disclosure of financial assets [line items]
Financial assets	340,091	476,542
Amortized cost | Sectorial financial assets [member]
Disclosure of financial assets [line items]
Financial assets	548,700	342,333
Amortized cost | Dividends and interest on equity receivable [member]
Disclosure of financial assets [line items]
Financial assets	R$ 255777	R$ 161147

FINANCIAL ASSETS AND LIABILIT_4

FINANCIAL ASSETS AND LIABILITIES - Summary of Carrying Amount of Financial Liabilities (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of financial liabilities [line items]
Financial liabilities		R$ 76925818	R$ 73825192
Amortized cost
Disclosure of financial liabilities [line items]
Financial liabilities		(50,558,181)	(37,167,241)
Amortized cost | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(33,952,162)	(21,620,197)
Amortized cost | Trade payables [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(4,184,525)	(4,379,851)
Amortized cost | Consideration payable [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(203,094)	(223,960)
Amortized cost | Other financial liabilities [member]
Disclosure of financial liabilities [line items]
Financial liabilities	[1]	(476,895)	(954,547)
Amortized cost | Leases [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(5,275,794)	(3,532,158)
Amortized cost | Railroad concession payable [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(3,565,373)	(3,351,410)
Amortized cost | Related parties payable [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(323,238)	(387,736)
Amortized cost | Dividends payable [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(549,054)	(892,006)
Amortized cost | Sectorial financial liabilities [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(1,810,698)	(1,616,616)
Amortized cost | Installment of tax debts [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(217,348)	(208,760)
Fair value through profit or loss [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(26,367,637)	(36,657,951)
Fair value through profit or loss [member] | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities		(22,952,492)	(31,367,019)
Fair value through profit or loss [member] | Derivate financial instruments [member]
Disclosure of financial liabilities [line items]
Financial liabilities		R$ 3415145	R$ 5290932
[1]The Company's subsidiaries have operations that seek ways to improve working capital efficiency and generally negotiate the extension of payment terms with their suppliers and enter into structured payment agreements (also known as reverse factoring or cashed risk) with third-party intermediaries, such as financial institutions. On December 31, 2023, Rumo and Moove had advanced R$342,276 and R$175 (R$817,869 and R$64,099 on December 31, 2022), respectively. The counterparties for these transactions were first-rate banks, lending at an average rate of of 12.42% p.a. (14.53% p.a. on December 31, 2022) for Rumo and CDI + 2.5% p.a. (CDI + 2.5% p.a. on December 31, 2022) for Moove. The average term of these operations, which are recorded at present value at the previously mentioned rate, is around 111 and 103 days (109 and 102 days on December 31, 2022), respectively. The financial charges embedded in the transaction are recorded in the financial result, totaling R$95,356 for fiscal year ending December 31, 2023 (R$96,752 on December 31, 2022). The settlement flow of the balance of credits assigned by suppliers to financial agents is classified in the statement of cash flows as operating activities as this more accurately reflects the cash expenditure from the perspective of the Company's operations.

FINANCIAL ASSETS AND LIABILIT_5

FINANCIAL ASSETS AND LIABILITIES - Summary of Carrying Amount of Financial Liabilities (Details) (Parenthetical) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial liabilities [line items]
Advance by suppliers with financial institutions	R$ 4184525	R$ 4379851
Finance costs	11,337,430	4,706,535	R$ 2527506
Other financial liabilities [member]
Disclosure of financial liabilities [line items]
Finance costs	95,356	96,752
Other financial liabilities [member] | Rumo S.A. [member]
Disclosure of financial liabilities [line items]
Advance by suppliers with financial institutions	R$ 342276	R$ 817869
Average rate	12.42%	14.53%
Average payment term to suppliers	111 days	109 days
Other financial liabilities [member] | Moove [member]
Disclosure of financial liabilities [line items]
Advance by suppliers with financial institutions	R$ 175	R$ 64099
Annual interest rate	CDI + 2.5% p.a.	CDI + 2.5% p.a.
Average payment term to suppliers	103 days	102 days

FINANCIAL ASSETS AND LIABILIT_6

FINANCIAL ASSETS AND LIABILITIES - Schedule of financial clauses (Details)			12 Months Ended
		Jun. 20, 2023	Dec. 31, 2023
Disclosure of detailed information about borrowings [line items]
Percentage Of JointVenture Financial Information			50%
Debenture (11th, 12th, 13th and 14th)
Disclosure of detailed information about borrowings [line items]
Updated leverage ratio after extrapolation			3.5
Leverage ratio			3
Senior Notes Due 2032 [Member]
Disclosure of detailed information about borrowings [line items]
Target rate of greenhouse gas emissions reduction per ton of useful kilometer by 2026			17.60%
Estimated Interest Rate Increase for Non Compliance for Fulfilment of Environment Goals			4.45%
Description of Estimated Interest Rate Increase for Non Compliance for Fulfilment of Environment Goals			25
Swaps Debentures
Disclosure of detailed information about borrowings [line items]
Annual interest rate			IPCA + 4.52%
Comgas [member] | Debentures fourth issue [member] | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Triggers	[1]		Short-term debt / total debt (iii) cannot exceed 0.6x
Comgas [member] | Debentures fourth issue [member] | Short-term debt / total debt cannot exceed 0.6x | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Ratios	[1]		0.17%
Comgas [member] | Debentures 4th to 9th issues [Member] | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 4.0x
Comgas [member] | Debentures 4th to 9th issues [Member] | Net debt / EBITDA cannot exceed 4.0x | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		1.32%
Comgas [member] | BNDES Project VIII | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 4.0x
Comgas [member] | BNDES Project VIII | Net debt / EBITDA cannot exceed 4.0x | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		1.32%
Comgas [member] | Resolution 4131 | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 4.0x
Comgas [member] | Resolution 4131 | Net debt / EBITDA cannot exceed 4.0x | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		1.32%
Cosan S.A. [member] | Debentures 1St Issue [Member] | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 4.0x
Cosan S.A. [member] | Debentures 1St Issue [Member] | Net debt / EBITDA cannot exceed 4.0x | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		2.42%
Cosan Luxembourg S A [member] | Senior Notes Due 2027 [Member] | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Triggers	[4]		Proforma net debt (iv) / pro forma EBITDA (iv) cannot exceed 3.5x
Cosan Luxembourg S A [member] | Senior Notes Due 2027 [Member] | Proforma net debt / pro forma EBITDA cannot exceed 3.5x | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Ratios	[4]		2%
Cosan Luxembourg S A [member] | Senior Notes Due 2029 [Member] | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Triggers	[4]		Proforma net debt (iv) / pro forma EBITDA (iv) cannot exceed 3.5x
Cosan Luxembourg S A [member] | Senior Notes Due 2029 [Member] | Proforma net debt / pro forma EBITDA cannot exceed 3.5x | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Ratios	[4]		2%
Cosan Luxembourg S A [member] | Senior Notes Due 2030 [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate		US$+7.50
Cosan Luxembourg S A [member] | Senior Notes Due 2030 [Member] | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Triggers	[4]		Proforma net debt (iv) / pro forma EBITDA (iv) cannot exceed 3.5x
Cosan Luxembourg S A [member] | Senior Notes Due 2030 [Member] | Proforma net debt / pro forma EBITDA cannot exceed 3.5x | Cash generating unit – Cosan corporate
Disclosure of detailed information about borrowings [line items]
Ratios	[4]		2%
Rumo S.A. [member] | Debenture (11th, 12th, 13th and 14th) | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[5],[6],[7]		ICJ (ix) = EBITDA(ii) / Financial result(v) cannot be less than 2.0x
Rumo S.A. [member] | Debenture (11th, 12th, 13th and 14th) | ICJ = EBITDA / Finance result cannot be less than 2.0x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[5],[6],[7]		3.84%
Rumo S.A. [member] | ECA [Member] | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[5],[7]		ICJ (ix) = EBITDA(ii) / Financial result(v) cannot be less than 2.0x
Borrowings description of financial covenants	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 3.5x
Rumo S.A. [member] | ECA [Member] | ICJ = EBITDA / Finance result cannot be less than 2.0x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[5],[7]		3.84%
Rumo S.A. [member] | ECA [Member] | Net debt / EBITDA cannot exceed 3.5x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios			1.81%
Rumo S.A. [member] | NCE [Member] | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 3.5x
Rumo S.A. [member] | NCE [Member] | Net debt / EBITDA cannot exceed 3.5x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		1.81%
Rumo Luxembourg Sarl [member] | Senior notes due 2028 | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3],[8]		Net debt (i) / EBITDA (ii) cannot exceed 3.5x
Rumo Luxembourg Sarl [member] | Senior notes due 2028 | Net debt / EBITDA cannot exceed 3.5x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3],[8]		1.81%
Rumo Luxembourg Sarl [member] | Senior Notes Due 2032 [Member] | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3],[9]		Net debt (i) / EBITDA (ii) cannot exceed 3.5x
Rumo Luxembourg Sarl [member] | Senior Notes Due 2032 [Member] | Net debt / EBITDA cannot exceed 3.5x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3],[9]		1.81%
Rumo Luxembourg Sarl [member] | Swaps Debentures | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3],[9]		Net debt (i) / EBITDA (ii) cannot exceed 3.5x
Rumo Luxembourg Sarl [member] | Swaps Debentures | Net debt / EBITDA cannot exceed 3.5x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3],[9]		1.81%
Sulgás | BNDES Project VIII | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 3.5x
Borrowings description of financial covenants			General indebtedness ratio (Total liabilities / Total liabilities + Shareholders' equity) may not exceed 0.8
Sulgás | BNDES Project VIII | Net debt / EBITDA cannot exceed 3.5x | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		(0.02%)
Sulgás | BNDES Project VIII | General indebtedness ratio (Total liabilities / Total liabilities + Shareholders' equity) may not exceed 0.8 | Cash generating unit – Compass
Disclosure of detailed information about borrowings [line items]
Ratios			0.69%
Brado Logistica S A [member] | NCE [Member] | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 3.3x
Brado Logistica S A [member] | NCE [Member] | Net debt / EBITDA cannot exceed 3.3x | Cash generating unit – Rumo
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		1.18%
Rumo Malha Paulista S.A. [member] | Swaps Debentures
Disclosure of detailed information about borrowings [line items]
Description of estimated interest rate decrease for compliance for fulfilment of environment goals			25
Target rate of greenhouse gas emissions reduction per ton of useful kilometer by 2023			15%
Annual interest rate			CDI + 1.54%
MLH [member] | Syndicated Loans [Member] | Cash generating unit – Moove
Disclosure of detailed information about borrowings [line items]
Triggers	[2],[3]		Net debt (i) / EBITDA (ii) cannot exceed 3.5x at the end of each quarter
Borrowings description of financial covenants	[10]		ICSD (x) cannot be less than 2.5x at the end of each quarter
MLH [member] | Syndicated Loans [Member] | Net debt / EBITDA cannot exceed 3.5x at the end of each quarter | Cash generating unit – Moove
Disclosure of detailed information about borrowings [line items]
Ratios	[2],[3]		1.13%
MLH [member] | Syndicated Loans [Member] | ICSD cannot be less than 2.5x at the end of each quarter | Cash generating unit – Moove
Disclosure of detailed information about borrowings [line items]
Ratios	[10]		5.25%
[1] Total debt is the sum of current and non-current loans, borrowings and debentures, and current and non-current derivative financial instruments. Corresponds to the EBITDA accumulated over the previous twelve Net debt is composed of current and non-current debt, financing and debentures, obligations with preferred shareholders in subsidiaries (“Gross Debt”), net of cash and cash equivalents, marketable securities and derivative financial instruments on debt. Net debt and EBITDA , including the equivalent of 50% of the joint venture financial information as determined in the contracts. Net debt and EBITDA are a non-GAAP measure. EBITDA corresponds to the accumulated period of the last 12 The financial result of net debt is represented by the cost of net debt. The 11 12 13 Interest Coverage Ratio ( Índice de Cobertura de Juros ) (“ICJ”). Senior Notes due 2028 is committed to using the resources to fully or partially finance ongoing and future projects that contribute to the promotion of a resource-efficient, low-carbon transport sector in Brazil. Eligible projects include "acquisition, replacement, and modernization of rolling stock," "Infrastructure for duplication of railway sections, new yards, and yard extensions," and "railway modernization." The subsidiary publishes an annual report detailing the progress of projects, which is available on the investor relations page. Senior Notes due 2032 ), with the following sustainable targets: reduction of 17.6% by 2026 25 Debt Service Coverage Ratio ( Índice de Cobertura do Serviço da Dívida ) (“ICSD”).

FINANCIAL ASSETS AND LIABILIT_7

FINANCIAL ASSETS AND LIABILITIES - Summary of Cash and Cash Equivalents (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021	[1]	Dec. 31, 2020
FINANCIAL ASSETS AND LIABILITIES
Cash and bank accounts	R$ 209479	R$ 307819
Savings account	431,011	974,198
Financial investments	14,017,991	12,019,699
Cash and cash equivalents	R$ 14658481	R$ 13301716	[1]	R$ 16174130		R$ 13642918
[1]Amounts after the reclassification of the discontinued operation.

FINANCIAL ASSETS AND LIABILIT_8

FINANCIAL ASSETS AND LIABILITIES - Summary of Financial Investments (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents1 [line items]
Financial investments		R$ 14017991	R$ 12019699
Applications in investment funds [member]
Cash and cash equivalents1 [line items]
Financial investments		3,298,142	1,304,332
Applications in investment funds [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments	[1]	3,259,210	1,181,280
Applications in investment funds [member] | Others [Member]
Cash and cash equivalents1 [line items]
Financial investments		38,932	123,052
Applications in banks [member]
Cash and cash equivalents1 [line items]
Financial investments		10,719,849	10,715,367
Applications in banks [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments		616,633	96,841
Applications in banks [member] | Certificate of bank deposits - CDB [member]
Cash and cash equivalents1 [line items]
Financial investments		9,807,983	10,396,376
Applications in banks [member] | Others [Member]
Cash and cash equivalents1 [line items]
Financial investments		R$ 295233	R$ 222150
[1] The repurchase agreements are allocated to the WG de (“WG”), which was created in the form of an open ended fund and is managed by Asset Management . (“ Asset”). The fund's portfolio is composed of investments in public bonds and repurchase agreements backed by federal public bonds.

FINANCIAL ASSETS AND LIABILIT_9

FINANCIAL ASSETS AND LIABILITIES - Additional information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of Financial Resources [line items]
Advance by suppliers with financial institutions	R$ 4184525	R$ 4379851
SELIC [member] | Government security [member]
Disclosure of Financial Resources [line items]
Interest, Index	100% of the CDI
Inter Bank Deposit Certificate [member]
Disclosure of Financial Resources [line items]
Onshore financial investments remunerated rate	100%	100%
Offshore financial investments remunerated rate	100%

FINANCIAL ASSETS AND LIABILI_10

FINANCIAL ASSETS AND LIABILITIES - Summary of Marketable Securities (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of Marketable Securities [line items]
Marketable securities		R$ 3503961	R$ 22099766
Current		3,407,955	2,422,470
Non-current		96,006	19,677,296
Financial investment in listed entities [Member]
Disclosure of Marketable Securities [line items]
Marketable securities	[1]		19,586,193
Government security [member]
Disclosure of Marketable Securities [line items]
Marketable securities	[2]	3,107,813	2,059,325
Certificate of bank deposits - CDB [member]
Disclosure of Marketable Securities [line items]
Marketable securities		300,142	363,145
ESG funds
Disclosure of Marketable Securities [line items]
Marketable securities		R$ 96006	R$ 91103
[1] After obtaining significant influence in Vale S.A, the balances of financial assets were transferred to investments in subsidiaries and associates. See more details in note 1.3. The sovereign debt securities declared interest linked to the Special System of Liquidation and Custody ( Sistema Especial de Liquidação e Custódia ), or “SELIC”, with a yield of approximately 100% of the CDI

FINANCIAL ASSETS AND LIABILI_11

FINANCIAL ASSETS AND LIABILITIES - Summary of Restricted Cash (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	R$ 203252	R$ 139933
Current	7,860	8,024
Non-current	195,392	131,909
Securities pledged as collateral [member]
Disclosure of Restricted Cash and Cash Equivalents [line items]
Restricted cash	R$ 203252	R$ 139933

FINANCIAL ASSETS AND LIABILI_12

FINANCIAL ASSETS AND LIABILITIES - Summary of Loans, Borrowings and Debentures (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 BRL (R$)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 BRL (R$)	Dec. 31, 2021 BRL (R$)
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and debentures | R$		R$ 41732118		R$ 35062161
Loans and financing | R$		56,904,654		52,987,216	R$ 45659037
Current | R$		4,882,398		4,542,205
Non-current | R$		52,022,256		48,445,011
Swaps Debentures
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA + 4.52%
Commercial bank notes [member] | Jan-31
Disclosure of detailed information about borrowings [line items]
Objective	Capital management
Segments	Cosan Corporate
Commercial bank notes [member] | Dec-28
Disclosure of detailed information about borrowings [line items]
Objective	Capital management
Segments	Cosan Corporate
Secured
Disclosure of detailed information about borrowings [line items]
Loans, borrowings and debentures | R$		R$ 15172536		17,925,055
Secured | BNDES | URTJLP | Jul-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	URTJLP
Currency	Real
Interest Rate	8.60%	8.60%
Loans, borrowings and debentures	$ 2,210,390		$ 2,221,900
Maturity	Jul-31
Objective	Investments
Segments	Rumo
Secured | BNDES | Prefixed [member] | Jan-24
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Real
Interest Rate	3.50%	3.50%
Loans, borrowings and debentures	$ 29		378
Maturity	Jan-24
Objective	Investments
Segments	Rumo
Secured | BNDES | Prefixed [member] | Dec-24
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Real
Interest Rate	6%	6%
Loans, borrowings and debentures	$ 128,494		280,919
Maturity	Dec-24
Objective	Investments
Segments	Rumo
Secured | BNDES | IPCA + 4.10% | Apr-29
Disclosure of detailed information about borrowings [line items]
Interest, Index	4.10</span>%" id="sjs-B51">IPCA + &lt;span style="border-left: none; border-right: none;">4.10&lt;/span>%
Currency	Real
Interest Rate	8.71%	8.71%
Loans, borrowings and debentures	$ 112,946		131,885
Maturity	Apr-29
Objective	Investments
Segments	Compass
Secured | BNDES | IPCA + 5.74% | Dec-36
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.74</span>%" id="sjs-B60">IPCA + &lt;span style="border-left: none; border-right: none;">5.74&lt;/span>%
Currency	Real
Interest Rate	10.42%	10.42%
Loans, borrowings and debentures	$ 295,058
Maturity	Dec-36
Objective	Investments
Segments	Compass
Secured | BNDES | IPCA + 5.74% | Dec-36
Disclosure of detailed information about borrowings [line items]
Currency	Real
Objective	Investments
Segments	Compass
Secured | BNDES | IPCA + 5.74% | Dec-36
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.74</span>%" id="sjs-B74">IPCA + &lt;span style="border-left: none; border-right: none;">5.74&lt;/span>%
Interest Rate	10.42%	10.42%
Loans, borrowings and debentures	$ 598,752		544,925
Maturity	Dec-36
Secured | BNDES | I P C A Index Plus 6 Point 01 Percent [member] | Dec-36
Disclosure of detailed information about borrowings [line items]
Interest, Index	<span style="border-right: none; border-left: none;">CA + <span style="border-left: none; border-right: none;">6.01</span>%</span></span>" id="sjs-B80">IP&lt;span style="border-right: none; border-left: none;">&lt;span style="border-right: none; border-left: none;">CA + &lt;span style="border-left: none; border-right: none;">6.01&lt;/span>%&lt;/span>&lt;/span>
Currency	Real
Interest Rate	10.71%	10.71%
Loans, borrowings and debentures | R$		R$ 304276
Maturity	Dec-36
Objective	Investments
Segments	Compass
Secured | BNDES | C D I Index, 1 [member] | Jun-34
Disclosure of detailed information about borrowings [line items]
Interest, Index	<span style="border-left: none; border-right: none;">99.98</span>% of CD</span>I" id="sjs-B89">&lt;span style="border-right: none; border-left: none;">&lt;span style="border-left: none; border-right: none;">99.98&lt;/span>% of CD&lt;/span>I
Currency	Real
Interest Rate	7.82%	7.82%
Loans, borrowings and debentures | R$		R$ 1547664		1,653,501
Maturity	Jun-34
Objective	Investments
Segments	Compass
Secured | Export Credit Agency (“ECA”) | IPCA + 4.10% | Jan-30
Disclosure of detailed information about borrowings [line items]
Interest, Index	4.10</span>%" id="sjs-B98">IPCA + &lt;span style="border-left: none; border-right: none;">4.10&lt;/span>%
Currency	Real
Interest Rate	10.63%	10.63%
Loans, borrowings and debentures	$ 140,016		73,717
Maturity	Jan-30
Objective	Investments
Segments	Compass
Secured | Export Credit Agency (“ECA”) | Euribor + 0.58% | Sep-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	0.58</span>%" id="sjs-B107">Euribor + &lt;span style="border-left: none; border-right: none;">0.58&lt;/span>%
Currency	Euro
Interest Rate	4.52%	4.52%
Loans, borrowings and debentures	$ 48,849		68,455
Maturity	26</span>" id="sjs-B111">Sep-&lt;span style="border-left: none; border-right: none;">26&lt;/span>
Objective	Investments
Segments	Rumo
Secured | Export Credit Agency (“ECA”) | CDI + 2.25% | May-26
Disclosure of detailed information about borrowings [line items]
Currency	Real
Objective	Investments
Segments	Rumo
Secured | Export Credit Agency (“ECA”) | CDI + 0.80% | Dec-23
Disclosure of detailed information about borrowings [line items]
Currency	Real
Objective	Investments
Segments	Rumo
Secured | Export Credit Agency (“ECA”) | C D I Index Plus 2 Point 20 Percent [member] | May-26
Disclosure of detailed information about borrowings [line items]
Currency	Real
Objective	Capital management
Segments	Rumo
Secured | Export Credit Agency (“ECA”) | S O F R Index Plus 1 Point 30 Percent [member] | Jan-25
Disclosure of detailed information about borrowings [line items]
Currency	Dollar
Objective	Investments
Segments	Rumo
Secured | Export Credit Agency (“ECA”) | CDI + 2.07% | Mar-25
Disclosure of detailed information about borrowings [line items]
Currency	Real
Objective	Capital management
Segments	Rumo
Secured | Export Credit Agency (“ECA”) | CDI + 1.03% | Feb-26
Disclosure of detailed information about borrowings [line items]
Currency	Real
Objective	Investments
Segments	Rumo
Secured | Resolution 4,131 | Prefixed [member] | Oct-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Euro
Interest Rate	3.20%	3.20%
Loans, borrowings and debentures	$ 860,658		2,009,452
Maturity	Oct-25
Objective	Investments
Segments	Cosan Corporate
Secured | Resolution 4,131 | Prefixed [member] | Oct-24
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Euro
Interest Rate
Loans, borrowings and debentures			868,367
Maturity	Oct-24
Objective	Investments
Segments	Cosan Corporate
Secured | Resolution 4,131 | Prefixed [member] | Oct-24
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Yen
Interest Rate
Loans, borrowings and debentures | R$				578,708
Maturity	Oct-24
Objective	Investments
Segments	Cosan Corporate
Secured | Resolution 4,131 | Prefixed [member] | Oct-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Yen
Interest Rate	0.25%	0.25%
Loans, borrowings and debentures	$ 602,487		1,338,697
Maturity	Oct-25
Objective	Investments
Segments	Cosan Corporate
Secured | Resolution 4,131 | Prefixed [member] | Oct-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Euro
Interest Rate	3.40%	3.40%
Loans, borrowings and debentures	$ 1,954,022		1,966,061
Maturity	Oct-26
Objective	Investments
Segments	Cosan Corporate
Secured | Resolution 4,131 | Prefixed [member] | Oct-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Yen
Interest Rate	0.25%	0.25%
Loans, borrowings and debentures	$ 1,135,226		1,309,330
Maturity	Oct-26
Objective	Investments
Segments	Cosan Corporate
Secured | Resolution 4,131 | Prefixed [member] | Oct-27
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Euro
Interest Rate	3.56%	3.56%
Loans, borrowings and debentures	$ 812,496		816,172
Maturity	Oct-27
Objective	Investments
Segments	Cosan Corporate
Secured | Resolution 4,131 | Prefixed [member] | Oct-27
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Yen
Interest Rate	0.25%	0.25%
Loans, borrowings and debentures	$ 470,951		543,160
Maturity	Oct-27
Objective	Investments
Segments	Cosan Corporate
Secured | Swaps Debentures | CDI + 1.79% | Jun-27
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.79</span>%" id="sjs-B218">CDI + &lt;span style="border-left: none; border-right: none;">1.79&lt;/span>%
Currency	Real
Interest Rate	13.65%	13.65%
Loans, borrowings and debentures	$ 753,435		754,785
Maturity	Jun-27
Objective	Investments
Segments	Rumo
Secured | Swaps Debentures | CDI + 1.30% | Oct-27
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.30</span>%" id="sjs-B227">CDI + &lt;span style="border-left: none; border-right: none;">1.30&lt;/span>%
Currency	Real
Interest Rate	13.10%	13.10%
Loans, borrowings and debentures	$ 759,390		759,175
Maturity	Oct-27
Objective	Investments
Segments	Rumo
Secured | Swaps Debentures | IPCA + 4.77% | Jun-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	4.77</span>%" id="sjs-B236">IPCA + &lt;span style="border-left: none; border-right: none;">4.77&lt;/span>%
Currency	Real
Interest Rate	9.41%	9.41%
Loans, borrowings and debentures	$ 773,556		632,440
Maturity	Jun-31
Objective	Investments
Segments	Rumo
Secured | Export Credit Note [Member] | CDI + 2.25% | May-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	2.25</span>%" id="sjs-B245">CDI + &lt;span style="border-left: none; border-right: none;">2.25&lt;/span>%
Interest Rate	15.16%	15.16%
Loans, borrowings and debentures	$ 60,774		62,760
Maturity	May-26
Secured | Export Credit Note [Member] | CDI + 0.80% | Dec-23
Disclosure of detailed information about borrowings [line items]
Interest, Index	0.80</span>%" id="sjs-B251">CDI + &lt;span style="border-left: none; border-right: none;">0.80&lt;/span>%
Interest Rate
Loans, borrowings and debentures			355,770
Maturity	Dec-23
Secured | Export Credit Note [Member] | C D I Index Plus 2 Point 20 Percent [member] | Mar-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	2.20</span>%" id="sjs-B257">CDI + &lt;span style="border-left: none; border-right: none;">2.20&lt;/span>%
Interest Rate	14.20%	14.20%
Loans, borrowings and debentures | R$		R$ 30252
Maturity	Mar-26
Secured | Export Credit Note [Member] | S O F R Index Plus 1 Point 30 Percent [member] | Jan-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.30</span>%" id="sjs-B263">SOFR + &lt;span style="border-left: none; border-right: none;">1.30&lt;/span>%
Interest Rate	6.65%	6.65%
Loans, borrowings and debentures | R$		R$ 487544
Maturity	Jan-25
Secured | Export Credit Note [Member] | CDI + 2.07% | Mar-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	2.07</span>%" id="sjs-B269">CDI + &lt;span style="border-left: none; border-right: none;">2.07&lt;/span>%
Interest Rate	14.85%	14.85%
Loans, borrowings and debentures	$ 52,101		50,467
Maturity	Mar-25
Secured | Export Credit Note [Member] | CDI + 1.03% | Feb-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.03</span>%" id="sjs-B275">CDI + &lt;span style="border-left: none; border-right: none;">1.03&lt;/span>%
Interest Rate	15.39%	15.39%
Loans, borrowings and debentures	$ 78,965		98,003
Maturity	Feb-26
Secured | Bank credit note | IPCA [member] | Jan-48
Disclosure of detailed information about borrowings [line items]
Interest, Index	IPCA
Currency	Real
Interest Rate	5.41%	5.41%
Loans, borrowings and debentures	$ 954,205		806,028
Maturity	Jan-48
Objective	Investments
Segments	Rumo
Unsecured | Prefixed [member] | Jun-30
Disclosure of detailed information about borrowings [line items]
Maturity	Jun-30
Unsecured | Resolution 4,131 | Prefixed [member] | Dec-23
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Pound
Interest Rate
Loans, borrowings and debentures			125,707
Maturity	Dec-23
Objective	Investments
Segments	Moove
Unsecured | Resolution 4,131 | Prefixed [member] | Mar-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	5.50%	5.50%
Loans, borrowings and debentures	$ 31,920		45,124
Maturity	Mar-25
Objective	Investments
Segments	Moove
Unsecured | Resolution 4,131 | Prefixed [member] | May-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	4.04%	4.04%
Loans, borrowings and debentures	$ 734,191
Maturity	May-26
Objective	Investments
Segments	Compass
Unsecured | Resolution 4,131 | Prefixed [member] | Feb-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	2.13%	2.13%
Loans, borrowings and debentures	$ 943,486		1,000,957
Maturity	Feb-25
Objective	Investments
Segments	Compass
Unsecured | Resolution 4,131 | Prefixed [member] | May-23
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate
Loans, borrowings and debentures			395,285
Maturity	May-23
Objective	Investments
Segments	Compass
Unsecured | Resolution 4,131 | Prefixed [member] | Feb-24
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	1.36%	1.36%
Loans, borrowings and debentures	$ 362,774		377,705
Maturity	Feb-24
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | Oct-33
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.73</span>%" id="sjs-B347">IPCA + &lt;span style="border-left: none; border-right: none;">5.73&lt;/span>%
Interest Rate	10.41%	10.41%
Loans, borrowings and debentures	$ 551,709		537,261
Maturity	Oct-33
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | Jan-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.80</span>%" id="sjs-B355">CDI + &lt;span style="border-left: none; border-right: none;">1.80&lt;/span>%
Currency	Real
Interest Rate	13.66%	13.66%
Loans, borrowings and debentures	$ 1,260,684
Maturity	Jan-31
Objective	Capital management
Segments	Cosan Corporate
Unsecured | Swaps Debentures | CDI + 1.50% | May-28
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.50</span>%" id="sjs-B364">CDI + &lt;span style="border-left: none; border-right: none;">1.50&lt;/span>%
Currency	Real
Interest Rate	13.32%	13.32%
Loans, borrowings and debentures	$ 406,471		407,308
Maturity	May-28
Objective	Investments
Segments	Cosan Corporate
Unsecured | Swaps Debentures | IPCA + 4.68% | Feb-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	4.68</span>%" id="sjs-B373">IPCA + &lt;span style="border-left: none; border-right: none;">4.68&lt;/span>%
Currency	Real
Interest Rate	9.32%	9.32%
Loans, borrowings and debentures	$ 396,201		518,680
Maturity	Feb-26
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | IPCA + 4.50% | Jun-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	4.50</span>%" id="sjs-B382">IPCA + &lt;span style="border-left: none; border-right: none;">4.50&lt;/span>%
Currency	Real
Interest Rate	9.13%	9.13%
Loans, borrowings and debentures	$ 1,596,910		1,523,382
Maturity	Jun-31
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | IPCA + 3.60% | Dec-30
Disclosure of detailed information about borrowings [line items]
Interest, Index	3.60</span>%" id="sjs-B391">IPCA + &lt;span style="border-left: none; border-right: none;">3.60&lt;/span>%
Currency	Real
Interest Rate	8.19%	8.19%
Loans, borrowings and debentures	$ 413,881		367,476
Maturity	Dec-30
Objective	Capital management
Segments	Rumo
Unsecured | Swaps Debentures | CDI + 2.65% | Aug-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	DI<span style="border-right: none; border-left: none;"> + <span style="border-left: none; border-right: none;">2.65</span>%</span></span>" id="sjs-B400">C&lt;span style="border-right: none; border-left: none;">DI&lt;span style="border-right: none; border-left: none;"> + &lt;span style="border-left: none; border-right: none;">2.65&lt;/span>%&lt;/span>&lt;/span>
Currency	Real
Interest Rate	14.61%	14.61%
Loans, borrowings and debentures	$ 1,208,141		1,819,837
Maturity	Aug-25
Objective	Investments
Segments	Cosan Corporate
Unsecured | Swaps Debentures | IPCA + 6.80% | Apr-30
Disclosure of detailed information about borrowings [line items]
Interest, Index	PCA + <span style="border-left: none; border-right: none;">6.80</span>%</span>" id="sjs-B409">I&lt;span style="border-right: none; border-left: none;">PCA + &lt;span style="border-left: none; border-right: none;">6.80&lt;/span>%&lt;/span>
Currency	Real
Interest Rate	11.53%	11.53%
Loans, borrowings and debentures	$ 1,004,762		893,852
Maturity	Apr-30
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | IPCA + 3.90% | Oct-29
Disclosure of detailed information about borrowings [line items]
Interest, Index	3.90</span>%" id="sjs-B418">IPCA + &lt;span style="border-left: none; border-right: none;">3.90&lt;/span>%
Currency	Real
Interest Rate	8.50%	8.50%
Loans, borrowings and debentures	$ 1,113,820		1,048,252
Maturity	Oct-29
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | IPCA + 5.73% | Oct-33
Disclosure of detailed information about borrowings [line items]
Currency	Real
Unsecured | Swaps Debentures | IPCA + 4.00% | Dec-35
Disclosure of detailed information about borrowings [line items]
Interest, Index	PCA + <span style="border-left: none; border-right: none;">4.00</span>%</span>" id="sjs-B430">I&lt;span style="border-right: none; border-left: none;">PCA + &lt;span style="border-left: none; border-right: none;">4.00&lt;/span>%&lt;/span>
Currency	Real
Interest Rate	8.61%	8.61%
Loans, borrowings and debentures	$ 1,077,141		941,203
Maturity	Dec-35
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | IPCA + 4.54% | Jun-36
Disclosure of detailed information about borrowings [line items]
Interest, Index	4.54</span>%" id="sjs-B439">IPCA + &lt;span style="border-left: none; border-right: none;">4.54&lt;/span>%
Currency	Real
Interest Rate	9.17%	9.17%
Loans, borrowings and debentures	$ 254,232		80,987
Maturity	Jun-36
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | IPCA + 7.36% | Dec-25
Disclosure of detailed information about borrowings [line items]
Interest, Index	7.36</span>%" id="sjs-B448">IPCA + &lt;span style="border-left: none; border-right: none;">7.36&lt;/span>%
Currency	Real
Interest Rate	12.12%	12.12%
Loans, borrowings and debentures	$ 80,960		114,014
Maturity	Dec-25
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | IPCA + 5.87% | Dec-23
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.87</span>%" id="sjs-B457">IPCA + &lt;span style="border-left: none; border-right: none;">5.87&lt;/span>%
Currency	Real
Interest Rate
Loans, borrowings and debentures			907,366
Maturity	Dec-23
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | IPCA + 4.33% | Oct-24
Disclosure of detailed information about borrowings [line items]
Interest, Index	CA + <span style="border-left: none; border-right: none;">4.33</span>%</span>" id="sjs-B466">IP&lt;span style="border-right: none; border-left: none;">CA + &lt;span style="border-left: none; border-right: none;">4.33&lt;/span>%&lt;/span>
Interest Rate	8.95%	8.95%
Loans, borrowings and debentures	$ 554,147		523,837
Maturity	Oct-24
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | IPCA + 4.33% | Oct-24
Disclosure of detailed information about borrowings [line items]
Currency	Real
Unsecured | Swaps Debentures | IGPM + 6.10% | May-28
Disclosure of detailed information about borrowings [line items]
Interest, Index	<span style="border-right: none; border-left: none;">GPM + <span style="border-left: none; border-right: none;">6.10</span>%</span></span>" id="sjs-B477">I&lt;span style="border-right: none; border-left: none;">&lt;span style="border-right: none; border-left: none;">GPM + &lt;span style="border-left: none; border-right: none;">6.10&lt;/span>%&lt;/span>&lt;/span>
Currency	Real
Interest Rate	6.10%	6.10%
Loans, borrowings and debentures	$ 359,639		372,171
Maturity	May-28
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | IPCA + 5.22% | Aug-36
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.22</span>%" id="sjs-B486">IPCA + &lt;span style="border-left: none; border-right: none;">5.22&lt;/span>%
Currency	Real
Interest Rate	9.88%	9.88%
Loans, borrowings and debentures	$ 533,854		467,841
Maturity	Aug-36
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | IPCA + 5.75% | Aug-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.75</span>%" id="sjs-B495">IPCA + &lt;span style="border-left: none; border-right: none;">5.75&lt;/span>%
Currency	Real
Interest Rate	10.43%	10.43%
Loans, borrowings and debentures	$ 412,478		394,008
Maturity	Aug-31
Objective	Capital management
Segments	Cosan Corporate
Unsecured | Swaps Debentures | CDI + 1.65% | Aug-28
Disclosure of detailed information about borrowings [line items]
Interest, Index	DI + <span style="border-left: none; border-right: none;">1.65</span>%</span>" id="sjs-B504">C&lt;span style="border-right: none; border-left: none;">DI + &lt;span style="border-left: none; border-right: none;">1.65&lt;/span>%&lt;/span>
Currency	Real
Interest Rate	13.49%	13.49%
Loans, borrowings and debentures	$ 784,475		787,519
Maturity	Aug-28
Objective	Capital management
Segments	Cosan Corporate
Unsecured | Swaps Debentures | CDI + 2.00% | Aug-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	2.00</span>%" id="sjs-B513">CDI + &lt;span style="border-left: none; border-right: none;">2.00&lt;/span>%
Currency	Real
Interest Rate	13.88%	13.88%
Loans, borrowings and debentures	$ 942,011		946,379
Maturity	Aug-31
Objective	Capital management
Segments	Cosan Corporate
Unsecured | Swaps Debentures | I P C A Index Plus 5 Point 76 Percent [member] | Aug-29
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.76</span>%" id="sjs-B522">IPCA + &lt;span style="border-left: none; border-right: none;">5.76&lt;/span>%
Currency	Real
Interest Rate	10.45%	10.45%
Loans, borrowings and debentures | R$		R$ 753439
Maturity	Aug-29
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | I P C A Index Plus 6 Point 18 Percent [member] | May-33
Disclosure of detailed information about borrowings [line items]
Interest, Index	PCA + <span style="border-left: none; border-right: none;">6.18</span>%</span>" id="sjs-B531">I&lt;span style="border-right: none; border-left: none;">PCA + &lt;span style="border-left: none; border-right: none;">6.18&lt;/span>%&lt;/span>
Currency	Real
Interest Rate	10.88%	10.88%
Loans, borrowings and debentures | R$		R$ 749252
Maturity	May-33
Objective	Investments
Segments	Rumo
Unsecured | Swaps Debentures | CDI + 1.95% | Aug-24
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.95</span>%" id="sjs-B540">CDI + &lt;span style="border-left: none; border-right: none;">1.95&lt;/span>%
Currency	Real
Interest Rate	13.83%	13.83%
Loans, borrowings and debentures | R$		R$ 735565		824,866
Maturity	Aug-24
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | C D I Index Plus 1 Point 55 Percent [member]
Disclosure of detailed information about borrowings [line items]
Currency	Real
Unsecured | Swaps Debentures | C D I Index Plus 1 Point 55 Percent [member] | Nov-30
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.55</span>%" id="sjs-B552">CDI + &lt;span style="border-left: none; border-right: none;">1.55&lt;/span>%
Interest Rate	13.38%	13.38%
Loans, borrowings and debentures | R$		R$ 1764022
Maturity	Nov-30
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | C D I Index, 2 [member] | Aug-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	109.</span><span style="border-right: none; border-left: none;"><span style="border-left: none; border-right: none;">20</span>% of CDI</span>" id="sjs-B560">&lt;span style="border-left: none; border-right: none;">109.&lt;/span>&lt;span style="border-right: none; border-left: none;">&lt;span style="border-left: none; border-right: none;">20&lt;/span>% of CDI&lt;/span>
Currency	Real
Interest Rate	9.78%	9.78%
Loans, borrowings and debentures | R$		R$ 550342		491,153
Maturity	Aug-31
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | C D I Index Plus 2 Point 40 Percent [member] | Apr-28
Disclosure of detailed information about borrowings [line items]
Interest, Index	2.40</span>%" id="sjs-B569">CDI + &lt;span style="border-left: none; border-right: none;">2.40&lt;/span>%
Currency	Real
Interest Rate	14.33%	14.33%
Loans, borrowings and debentures | R$		R$ 1020673
Maturity	Apr-28
Objective	Capital management
Segments	Cosan Corporate
Unsecured | Swaps Debentures | C D I Index Plus 2 Point 40 Percent [member] | Jun-28
Disclosure of detailed information about borrowings [line items]
Interest, Index	2.40</span>%" id="sjs-B578">CDI + &lt;span style="border-left: none; border-right: none;">2.40&lt;/span>%
Currency	Real
Interest Rate	14.33%	14.33%
Loans, borrowings and debentures | R$		R$ 998542
Maturity	Jun-28
Objective	Capital management
Segments	Cosan Corporate
Unsecured | Swaps Debentures | CDI + 1.45% | Dec-26
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.45</span>%" id="sjs-B587">CDI + &lt;span style="border-left: none; border-right: none;">1.45&lt;/span>%
Currency	Real
Interest Rate	13.27%	13.27%
Loans, borrowings and debentures	$ 399,457		399,616
Maturity	Dec-26
Objective	Investments
Segments	Compass
Unsecured | Swaps Debentures | CDI + 1.90% | May-32
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.90</span>%" id="sjs-B596">CDI + &lt;span style="border-left: none; border-right: none;">1.90&lt;/span>%
Currency	Real
Interest Rate	13.77%	13.77%
Loans, borrowings and debentures	$ 1,117,966		1,120,577
Maturity	May-32
Objective	Investments
Segments	Cosan Corporate
Unsecured | Swaps Debentures | IPCA + 5.99% | Jan-32
Disclosure of detailed information about borrowings [line items]
Currency	Real
Unsecured | Swaps Debentures | IPCA + 5.99% | Jun-32
Disclosure of detailed information about borrowings [line items]
Interest, Index	5.99</span>%" id="sjs-B608">IPCA + &lt;span style="border-left: none; border-right: none;">5.99&lt;/span>%
Interest Rate	10.69%	10.69%
Loans, borrowings and debentures	$ 470,177		435,780
Maturity	Jun-32
Objective	Investments
Segments	Rumo
Unsecured | Perpetual notes | Prefixed [member] | Nov-40
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	8.25%	8.25%
Loans, borrowings and debentures	$ 2,451,160		2,641,732
Maturity	Nov-40
Objective	Acquisition
Segments	Cosan Corporate
Unsecured | Senior Notes Due 2027 [Member] | Prefixed [member] | Jan-27
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	7%	7%
Loans, borrowings and debentures	$ 2,016,330		3,587,265
Maturity	Jan-27
Objective	Acquisition
Segments	Cosan Corporate
Unsecured | Senior notes due 2028 | Prefixed [member] | Jan-28
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	5.25%	5.25%
Loans, borrowings and debentures	$ 2,178,449		2,196,083
Maturity	Jan-28
Objective	Acquisition
Segments	Rumo
Unsecured | Senior Notes Due 2029 [Member] | Prefixed [member] | Sep-29
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Currency	Dollar
Interest Rate	5.50%	5.50%
Loans, borrowings and debentures	$ 3,622,922		3,953,564
Maturity	29</span>" id="sjs-B647">Sep-&lt;span style="border-left: none; border-right: none;">29&lt;/span>
Objective	Acquisition
Segments	Cosan Corporate
Unsecured | Senior Notes Due 2030 [Member] | Jun-30
Disclosure of detailed information about borrowings [line items]
Currency	Dollar
Unsecured | Senior Notes Due 2030 [Member] | Prefixed [member] | Jun-30
Disclosure of detailed information about borrowings [line items]
Interest, Index	Prefixed
Interest Rate	7.50%	7.50%
Loans, borrowings and debentures | R$		R$ 2642023
Objective	Capital management
Segments	Cosan Corporate
Unsecured | Senior Notes Due 2032 [Member] | Prefixed [member] | Jan-32
Disclosure of detailed information about borrowings [line items]
Interest, Index	refixed</span>" id="sjs-B662">P&lt;span style="border-right: none; border-left: none;">refixed&lt;/span>
Currency	Dollar
Interest Rate	4.20%	4.20%
Loans, borrowings and debentures	$ 2,066,885		2,124,051
Maturity	Jan-32
Objective	Acquisition
Segments	Rumo
Unsecured | Prepayment | Libor 3-month + 1.00% | Oct-23
Disclosure of detailed information about borrowings [line items]
Interest, Index	3</span>M <span style="border-left: none; border-right: none;">Libor</span> + <span style="border-left: none; border-right: none;">1.00</span>%" id="sjs-B671">&lt;span style="border-left: none; border-right: none;">3&lt;/span>M &lt;span style="border-left: none; border-right: none;">Libor&lt;/span> + &lt;span style="border-left: none; border-right: none;">1.00&lt;/span>%
Interest Rate
Loans, borrowings and debentures			104,667
Maturity	Oct-23
Unsecured | Prepayment | 3M Libor + 1.00% | Oct-23
Disclosure of detailed information about borrowings [line items]
Currency	Dollar
Objective	Capital management
Segments	Moove
Unsecured | Prepayment | 1.27% | Jul-31
Disclosure of detailed information about borrowings [line items]
Currency	Dollar
Unsecured | Prepayment | 1.27% | Jul-23
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.27</span>%" id="sjs-B685">&lt;span style="border-left: none; border-right: none;">1.27&lt;/span>%
Interest Rate
Loans, borrowings and debentures			151,871
Maturity	Jul-23
Objective	Capital management
Segments	Moove
Unsecured | Working capital | Jun-23
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.60</span>%" id="sjs-B693">CDI + &lt;span style="border-left: none; border-right: none;">1.60&lt;/span>%
Interest Rate
Loans, borrowings and debentures			100,170
Maturity	Jun-23
Objective	Capital management
Segments	Moove
Unsecured | Working capital | SOFR + 1.50% | May-27
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.50</span>%" id="sjs-B701">SOFR + &lt;span style="border-left: none; border-right: none;">1.50&lt;/span>%
Currency	Dollar
Interest Rate	1.50%	1.50%
Loans, borrowings and debentures	$ 2,175,107		$ 2,334,615
Maturity	May-27
Objective	Acquisition
Segments	Moove
Unsecured | Working capital | SOFR + 1.50% | Jun-23
Disclosure of detailed information about borrowings [line items]
Currency	Real
Unsecured | Commercial bank notes [member] | Jan-31
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.80</span>%" id="sjs-B713">CDI + &lt;span style="border-left: none; border-right: none;">1.80&lt;/span>%
Currency	Real
Interest Rate	13.66%	13.66%
Loans, borrowings and debentures | R$		R$ 448165
Maturity	Jan-31
Unsecured | Commercial bank notes [member] | Dec-28
Disclosure of detailed information about borrowings [line items]
Interest, Index	1.75</span>%" id="sjs-B720">CDI + &lt;span style="border-left: none; border-right: none;">1.75&lt;/span>%
Currency	Real
Interest Rate	13.60%	13.60%
Loans, borrowings and debentures | R$		R$ 547755
Maturity	Dec-28

FINANCIAL ASSETS AND LIABILI_13

FINANCIAL ASSETS AND LIABILITIES - Summary of Loans, Borrowings and Debentures (Details) (Parentheticals) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Sep. 15, 2023	Dec. 31, 2022
Weighted average
Disclosure of detailed information about borrowings [line items]
Interest Rate	6.55%		7.20%
CDI | Weighted average
Disclosure of detailed information about borrowings [line items]
Interest Rate	11.65%		13.65%
Senior Notes Due 2032 [Member]
Disclosure of detailed information about borrowings [line items]
Description of estimated interest rate increase for non-compliance for fulfilment of environment goals	25
Estimated interest rate increase for non-compliance for fulfilment of environment goals	4.45%
Rumo S.A. [member]
Disclosure of detailed information about borrowings [line items]
Aggregate principal amount		R$ 1500000

FINANCIAL ASSETS AND LIABILI_14

FINANCIAL ASSETS AND LIABILITIES - Summary of Non-current Borrowings (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	R$ 52022256	R$ 48445011
1 to 2 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	4,800,498	4,534,638
2 to 3 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	6,255,752	6,663,907
3 to 4 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	6,626,698	5,631,841
4 to 5 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	7,554,468	8,550,932
5 to 6 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	8,143,128	4,836,087
6 to 7 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	6,777,099	6,527,516
7 to 8 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	2,599,593	2,180,672
Over 8 years [member]
Disclosure of detailed information about borrowings [line items]
Loans, financing and debentures	R$ 9265020	R$ 9519418

FINANCIAL ASSETS AND LIABILI_15

FINANCIAL ASSETS AND LIABILITIES - Summary of Changes in Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
FINANCIAL ASSETS AND LIABILITIES
Beginning Balance	R$ 52987216	R$ 45659037
Business combination		12,825
Proceeds	12,785,628	23,886,960
Repayment of principal	(8,054,763)	(15,278,378)
Payment of interest on loans, borrowings and debentures	(3,552,292)	(3,441,978)	R$ 2321868
Payment of interest on work in progress	(288,569)
Interest, exchange rate and fair value	3,027,434	2,148,750
Ending balance	R$ 56904654	R$ 52987216	R$ 45659037

FINANCIAL ASSETS AND LIABILI_16

FINANCIAL ASSETS AND LIABILITIES - Loans, borrowings and debentures - Additional information (Detail) R$ in Thousands, $ in Thousands

1 Months Ended

12 Months Ended

Sep. 29, 2023 USD ($)

Aug. 31, 2022 USD ($)

Aug. 31, 2022 BRL (R$)

Jul. 31, 2022 USD ($)

Jul. 31, 2022 BRL (R$)

Dec. 31, 2023 BRL (R$)

Dec. 31, 2022 BRL (R$)

Dec. 31, 2023 USD ($)

Dec. 31, 2023 BRL (R$)

Sep. 29, 2023 BRL (R$)

Sep. 15, 2023 BRL (R$)

Jun. 30, 2023 USD ($)

Jun. 20, 2023 USD ($)

Jun. 20, 2023 BRL (R$)

Dec. 31, 2021 BRL (R$)

Jul. 31, 2019 USD ($)

Jul. 31, 2019 BRL (R$)

Disclosure of detailed information about borrowings [line items]

Minimum Period for Unconditional Right to Defer Settlement

1 year

Unused line of credit

R$ 3052287

R$ 2102756

Borrowings

52,987,216

56,904,654

R$ 45659037

Repayments of borrowings, classified as financing activities

R$ 8054763

R$ 15278378

Income tax and social contribution nominal rate

(34.00%)

Swap agreements (TRS) [member] | Banco Santander (Brasil) S.A. [member]

Disclosure of detailed information about borrowings [line items]

Aggregate principal amount

$ 598,000

R$ 2919557

Weighted average

Disclosure of detailed information about borrowings [line items]

Interest Rate

7.20%

6.55%

6.55%

Rumo S.A. [member]

Disclosure of detailed information about borrowings [line items]

Aggregate principal amount

R$ 1500000

CLI [Member]

Disclosure of detailed information about borrowings [line items]

Balance of bank guarantees contracted

R$ 31931

R$ 44813

Cosan Oito SA [Member]

Disclosure of detailed information about borrowings [line items]

Percentage Of Shares In Affiliate Investment

100%

Cosan Luxembourg S A [member] | Swap agreements (TRS) [member]

Disclosure of detailed information about borrowings [line items]

Interest Rate

7.50%

7.50%

Income tax and social contribution nominal rate

15.52%

CDI | Weighted average

Disclosure of detailed information about borrowings [line items]

Interest Rate

13.65%

11.65%

11.65%

Senior Notes Due 2032

Disclosure of detailed information about borrowings [line items]

Description of estimated interest rate increase for non-compliance for fulfilment of environment goals

25

Estimated interest rate increase for non-compliance for fulfilment of environment goals

4.45%

Cosan Lubrificantes S.R.L [member] | CLI [Member]

Disclosure of detailed information about borrowings [line items]

Bank guarantee rate

0.18%

Firstrate Banks [Member] | CLI [Member]

Disclosure of detailed information about borrowings [line items]

Bank guarantee rate

3.90%

Senior Notes Due 2030 [Member] | Cosan Luxembourg S A [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

$ 550,000

$ 550,000

R$ 2668380

Interest Rate

7.50%

Senior Notes Due 2030 [Member] | Cosan S.A. [member]

Disclosure of detailed information about borrowings [line items]

Interest Rate

8.02%

8.02%

Aggregate principal amount

$ 300,000

R$ 1491000

Income tax and social contribution nominal rate

16.04%

Senior Notes Due 2029 [Member] | Cosan Luxembourg S A [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

$ 598,687

R$ 2919557

Repayments of borrowings, classified as financing activities

$ 121,313

R$ 641090

$ 30,000

R$ 164250

Senior Notes Due 2029 [Member] | Cosan S.A. [member]

Disclosure of detailed information about borrowings [line items]

Interest Rate

5.50%

5.50%

Aggregate principal amount

$ 750,000

R$ 4147650

Secured | Rumo S.A. [member]

Disclosure of detailed information about borrowings [line items]

Balance of bank guarantees contracted

R$ 3120034

R$ 3037453

Secured | Rumo S.A. [member] | Weighted average

Disclosure of detailed information about borrowings [line items]

Bank guarantee rate

0.70%

FINANCIAL ASSETS AND LIABILI_17

FINANCIAL ASSETS AND LIABILITIES - Schedule Of Financial Assets And Liabilities (Details) R$ in Thousands	Dec. 31, 2023 BRL (R$)
TRS (Notional)
Disclosure of detailed information about borrowings [line items]
Gross value	R$ 4347487
Financial Assets and Liabilities Comensated Amount	4,347,487
Net Value
TRS (Interest)
Disclosure of detailed information about borrowings [line items]
Gross value	6,704
Financial Assets and Liabilities Comensated Amount	6,704
Net Value
Total Retur Swap [Member]
Disclosure of detailed information about borrowings [line items]
Gross value	4,354,191
Financial Assets and Liabilities Comensated Amount	4,354,191
Net Value
Debentures (principal and exchange rate variation)
Disclosure of detailed information about borrowings [line items]
Gross value	4,347,487
Financial Assets and Liabilities Comensated Amount	4,347,487
Net Value
Debentures (interest)
Disclosure of detailed information about borrowings [line items]
Gross value	6,704
Financial Assets and Liabilities Comensated Amount	6,704
Net Value
Debentures [member]
Disclosure of detailed information about borrowings [line items]
Gross value	4,354,191
Financial Assets and Liabilities Comensated Amount	4,354,191
Net Value

FINANCIAL ASSETS AND LIABILI_18

FINANCIAL ASSETS AND LIABILITIES - Schedule Of Financial Assets And Liabilities - Additional information (Details) $ in Thousands	Dec. 31, 2023 USD ($) BRL (R$)
FINANCIAL ASSETS AND LIABILITIES
Liabilities, Gross Value | $	$ 898,000
PTAX conversion rate | R$	4,841.3000

FINANCIAL ASSETS AND LIABILI_19

FINANCIAL ASSETS AND LIABILITIES - Summary of movement of leases (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Movement Of Leases [Line Items]
Beginning balance	R$ 3532158	R$ 3267678
Business Combination		174,229
Additions	1,923,138	224,714
Write-offs	(15,329)	(116,157)
Interest	458,507	377,449
Repayment of principal	(490,012)	(400,248)
Payment of interest	(236,948)	(211,611)
Monetary adjustment	104,280	221,077
Transfer between liabilities		(4,973)
Ending balance	5,275,794	3,532,158
Current	733,063
Non-current	4,542,731
Total	R$ 5275794	R$ 3532158

FINANCIAL ASSETS AND LIABILI_20

FINANCIAL ASSETS AND LIABILITIES - Summary of lease expense (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
FINANCIAL ASSETS AND LIABILITIES
Variable lease payments not included in the recognition of lease obligations	R$ 43115	R$ 56612	R$ 35482
Expenses related to short-term leases	37,739	14,986	30,507
Low asset leasing costs, excluding short-term leases	5,376	1,445	978
Lease expense	R$ 86230	R$ 73043	R$ 66967

FINANCIAL ASSETS AND LIABILI_21

FINANCIAL ASSETS AND LIABILITIES - Summary of Derivative Financial Instruments (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Total financial instruments	R$ 868346	R$ 1139180
Current assets	202,399	1,086,698
Non-current assets	2,344,400	3,065,054
Current liabilities	(1,250,520)	(1,039,357)
Non-current liabilities	(2,164,625)	(4,251,575)
Total	(868,346)	(1,139,180)
Mark-to-market income	(1,365,169)	(6,489,668)	R$ 188956
CSAN3 [member]
Disclosure of detailed information about financial instruments [line items]
Notional	R$ 1265790
The contracted value of CSAN3 shares with total return swap (in shares)	97,215,812
Swap agreements (TRS) [member]
Disclosure of detailed information about financial instruments [line items]
Mark-to-market income	R$ 83390	375,693
Foreign exchange rate derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional	369,814	729,226
Fair value	30,530	24,875
Foreign exchange rate derivatives [member] | Forward agreements [member]
Disclosure of detailed information about financial instruments [line items]
Notional	6,716	53,012
Fair value	(147)	(485)
Foreign exchange rate derivatives [member] | FX option agreements [member]
Disclosure of detailed information about financial instruments [line items]
Notional	363,098	676,214
Fair value	30,677	25,360
Foreign exchange and interest rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Notional	48,763,807	49,328,118
Fair value	(1,643,342)	895,030
Foreign exchange and interest rate risk [member] | Swap agreements (interest) [member]
Disclosure of detailed information about financial instruments [line items]
Notional	7,209,400	9,255,278
Fair value	(10,686)	(155,518)
Foreign exchange and interest rate risk [member] | Swap agreements (interest and FX) [member]
Disclosure of detailed information about financial instruments [line items]
Notional	18,260,969	17,191,070
Fair value	(1,546,736)	790,840
Foreign exchange and interest rate risk [member] | Forward agreements (interest and FX)
Disclosure of detailed information about financial instruments [line items]
Notional	8,985,594	12,811,427
Fair value	(939,559)	760,152
Foreign exchange and interest rate risk [member] | Swap agreements (interest and inflation)
Disclosure of detailed information about financial instruments [line items]
Notional	14,307,844	10,070,343
Fair value	853,639	(500,444)
Share price risk [member]
Disclosure of detailed information about financial instruments [line items]
Notional	20,484,273	24,041,701
Fair value	740,133	(2,080,829)
Share price risk [member] | Swap agreements (TRS) [member]
Disclosure of detailed information about financial instruments [line items]
Notional	1,775,341	1,515,827
Fair value	88,297	43,130
Share price risk [member] | Call Spread [Member]
Disclosure of detailed information about financial instruments [line items]
Notional	5,594,212	5,594,212
Fair value	366,296	1,954,493
Share price risk [member] | Collar (Vale Shares) [member]
Disclosure of detailed information about financial instruments [line items]
Notional	13,114,720	16,931,662
Fair value	285,540	(4,078,452)
Commodity derivatives [member]
Disclosure of detailed information about financial instruments [line items]
Notional	28,494
Fair value	4,333	21,744
Commodity derivatives [member] | Commodity option agreements
Disclosure of detailed information about financial instruments [line items]
Notional
Fair value		21,744
Commodity derivatives [member] | Contracts for gas options [member]
Disclosure of detailed information about financial instruments [line items]
Notional	28,494
Fair value	R$ 4333

FINANCIAL ASSETS AND LIABILI_22

FINANCIAL ASSETS AND LIABILITIES - Summary of the opening value of derivative debt and non-debt derivative financial instruments (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	R$ 868346	R$ 1139180
Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(990,764)	(1,228,928)
Non-derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	R$ 122418	R$ 89748

FINANCIAL ASSETS AND LIABILI_23

FINANCIAL ASSETS AND LIABILITIES - Summary of foreign currency-related hedging instruments and interest rate swaps (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Sep. 15, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Principal	R$ 56904654		R$ 52987216	R$ 45659037
Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount		R$ 1500000
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(5,534,375)
Principal	(4,732,878)		(4,581,685)
Accumulated fair value adjustment of Debt	297,429		(960,368)
Notional amount of derivatives	5,534,375
Hedging instrument, assets	(695,276)		(565,806)
Derivative hedging instruments accumulated fair value adjustment	147,616		1,471,612
Notional amount of hedging instruments
Net currency and interest rate instruments	(5,428,154)		(5,147,491)
Net accumulated fair value adjustment of currency and interest rate instruments	445,045		511,244
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | Swaps senior notes due 2028 | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives	2,791,600
Hedging instrument, assets	(460,939)		(418,674)
Derivative hedging instruments accumulated fair value adjustment	42,265		685,200
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | Swaps senior notes due 2032 | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives	2,259,375
Hedging instrument, assets	(239,630)		(128,986)
Derivative hedging instruments accumulated fair value adjustment	110,644		804,558
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | Swap PPE 1 | Moove [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives
Hedging instrument, assets			(11,079)
Derivative hedging instruments accumulated fair value adjustment			(11,079)
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | Swap PPE 2 | Moove [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives
Hedging instrument, assets			(7,067)
Derivative hedging instruments accumulated fair value adjustment			(7,067)
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | Swap exchange rate and interest [member] | Rumo Malha Norte SA [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives	483,400
Hedging instrument, assets	5,293
Derivative hedging instruments accumulated fair value adjustment	(5,293)
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | Senior notes due 2028 | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(2,791,600)
Principal	(2,178,449)		(2,196,083)
Accumulated fair value adjustment of Debt	167,874		(336,161)
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | Senior Notes Due 2032 | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(2,259,375)
Principal	(2,066,885)		(2,124,051)
Accumulated fair value adjustment of Debt	126,408		(629,220)
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | PPE 1 [member] | Moove [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount
Principal			(156,884)
Accumulated fair value adjustment of Debt			2,389
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | PPE 2 [member] | Moove [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount
Principal			(104,667)
Accumulated fair value adjustment of Debt			2,624
Fair value hedges [member] | FX rate risk | Designated as Hedging Instruments [Member] | NCE US Dollar [Member] | Rumo Malha Norte SA [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(483,400)
Principal	(487,544)
Accumulated fair value adjustment of Debt	3,147
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(9,488,675)
Principal	(9,768,167)		(8,328,215)
Accumulated fair value adjustment of Debt	442,763		(296,984)
Notional amount of derivatives	9,488,675
Hedging instrument, assets	490,258		(25,389)
Derivative hedging instruments accumulated fair value adjustment	(889,431)		20,396
Notional amount of hedging instruments
Net currency and interest rate instruments	(9,277,909)		(8,353,604)
Net accumulated fair value adjustment of currency and interest rate instruments	(446,668)		(276,588)
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Swaps 5th issue - single series [member] | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives
Hedging instrument, assets			221,000
Derivative hedging instruments accumulated fair value adjustment	(221,000)		1,248
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Project VIII | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives	1,000,000
Hedging instrument, assets	(56,085)		(90,193)
Derivative hedging instruments accumulated fair value adjustment	34,108		(61,242)
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Swaps Debentures | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives	7,485,276
Hedging instrument, assets	559,964		(148,662)
Derivative hedging instruments accumulated fair value adjustment	(708,626)		72,856
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Swaps Finem [member] | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives	28,107
Hedging instrument, assets	1,600		(558)
Derivative hedging instruments accumulated fair value adjustment	(2,158)		558
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Swaps CCB [member] | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount of derivatives	975,292
Hedging instrument, assets	(15,221)		(6,976)
Derivative hedging instruments accumulated fair value adjustment	8,245		6,976
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Swaps 5th issue - single series [member] | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount
Principal			(907,366)
Accumulated fair value adjustment of Debt			(33,892)
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Project VIII | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(1,000,000)
Principal	(803,990)		(851,689)
Accumulated fair value adjustment of Debt	54,807		70,260
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Swaps Debentures | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(7,485,276)
Principal	(7,973,671)		(5,755,679)
Accumulated fair value adjustment of Debt	397,073		(327,290)
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Finem [member] | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(28,107)
Principal	(36,301)		(28,115)
Accumulated fair value adjustment of Debt	971		(1,644)
Fair value hedges [member] | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | CCB [member] | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(975,292)
Principal	(954,205)		(785,366)
Accumulated fair value adjustment of Debt	R$ 10088		R$ 4418

FINANCIAL ASSETS AND LIABILI_24

FINANCIAL ASSETS AND LIABILITIES - Schedule of fair value option of financial instruments (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Sep. 15, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Principal	R$ 56904654		R$ 52987216	R$ 45659037
Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount		R$ 1500000
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(4,189,804)
Principal	(4,105,630)		(5,429,667)
Accumulated fair value adjustment of Loans, financing and debentures	557,373		1,033,065
Notional amount of derivatives	4,189,804
Hedging instrument, assets	(334,873)		1,214,068
Derivative hedging instruments accumulated fair value adjustment	(584,365)		(1,041,384)
Notional amount of hedging instruments
Net currency and interest rate instruments	(4,440,503)		(4,215,599)
Net accumulated fair value adjustment of currency and interest rate instruments	R$ 26992		(8,319)
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Swap Senior Notes 2027 | Cosan S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	113.15% CDI
Notional amount of derivatives	R$ 1897790
Hedging instrument, assets	(46,214)		1,285,454
Derivative hedging instruments accumulated fair value adjustment	R$ 379397		(736,466)
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | FX and interest rate swap, one | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	108% CDI
Notional amount of derivatives	R$ 38054
Hedging instrument, assets	9,316		15,468
Derivative hedging instruments accumulated fair value adjustment	R$ 6153		15,067
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | FX and interest rate swap, two | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	118% CDI
Notional amount of derivatives
Hedging instrument, assets
Derivative hedging instruments accumulated fair value adjustment			47,527
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2018) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	107.9% CDI
Notional amount of derivatives
Hedging instrument, assets			123,760
Derivative hedging instruments accumulated fair value adjustment	R$ 123760		(61,685)
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2021) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	CDI + 1.25%
Notional amount of derivatives	R$ 407250
Hedging instrument, assets	(63,184)		(50,245)
Derivative hedging instruments accumulated fair value adjustment	R$ 12939		(88,612)
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2023) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	CDI + 1.30%
Notional amount of derivatives	R$ 749310
Hedging instrument, assets	(22,611)
Derivative hedging instruments accumulated fair value adjustment	R$ 22611
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2022) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	CDI + 1.20%
Notional amount of derivatives	R$ 1097400
Hedging instrument, assets	(212,180)		(160,369)
Derivative hedging instruments accumulated fair value adjustment	R$ 51811		(217,215)
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Senior Notes Due 2027 [Member] | Cosan S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	U.S.$ <span>+ 7.</span>0%
Notional amount	R$ 1897790
Principal	(2,016,330)		(3,587,265)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 528855		967,778
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Export Credit Agency (“ECA”) | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	EUR + 0.58%
Notional amount	R$ 38054
Principal	(48,849)		(68,455)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 1444		377
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	U.S.$ + 2.20%
Notional amount
Principal
Accumulated fair value adjustment of Loans, financing and debentures			247
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2018) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	U.S.$ + 4.32%
Notional amount
Principal			(395,285)
Accumulated fair value adjustment of Loans, financing and debentures			(2,680)
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2021) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	U.S.$ + 1.60%
Notional amount	R$ 407250
Principal	(362,774)		(377,705)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 2106		15,545
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2022) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	U.S.$ + 2.51%
Notional amount	R$ 1097400
Principal	(943,486)		(1,000,957)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 33324		51,798
Financial liabilities at fair value through profit or loss, category | FX rate risk | Designated as Hedging Instruments [Member] | Resolution 4131 (2022) | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	U.S.$ + 4.76%
Notional amount	R$ 749310
Principal	(734,191)
Accumulated fair value adjustment of Loans, financing and debentures	(5,468)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional amount	(4,134,668)
Principal	(4,345,815)		(4,299,101)
Accumulated fair value adjustment of Loans, financing and debentures	91,725		(2,153,730)
Notional amount of derivatives	4,134,668
Hedging instrument, assets	363,381		51,226
Derivative hedging instruments accumulated fair value adjustment	154,099		(184,713)
Notional amount of hedging instruments
Net currency and interest rate instruments	(3,982,434)		(4,247,875)
Net accumulated fair value adjustment of currency and interest rate instruments	R$ 245824		(2,338,443)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 4th issue - 3rd series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	94.64% CDI
Notional amount of derivatives
Hedging instrument, assets
Derivative hedging instruments accumulated fair value adjustment			(3,900)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 4th issue - 3rd series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	112.49% CDI
Notional amount of derivatives	R$ 114818
Hedging instrument, assets	4,567		(778)
Derivative hedging instruments accumulated fair value adjustment	R$ 5345		(5,096)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 6th issue - single series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	89.9% CDI
Notional amount of derivatives	R$ 523993
Hedging instrument, assets	20,116		(10,419)
Derivative hedging instruments accumulated fair value adjustment	R$ 30535		(26,161)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Projects VI and VII | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	87.50% CDI
Notional amount of derivatives	R$ 160126
Hedging instrument, assets	64		(2,046)
Derivative hedging instruments accumulated fair value adjustment	R$ 2110		(6,923)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Project VIII | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	82.94% CDI
Notional amount of derivatives	R$ 870149
Hedging instrument, assets	(6,578)		(21,039)
Derivative hedging instruments accumulated fair value adjustment	R$ 14461		(48,613)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Project IX | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	98.9% CDI
Notional amount of derivatives	R$ 565582
Hedging instrument, assets	46,904		(6,632)
Derivative hedging instruments accumulated fair value adjustment	R$ 53536		(6,632)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debentures | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	107% CDI
Notional amount of derivatives	R$ 300000
Hedging instrument, assets	81,885		76,194
Derivative hedging instruments accumulated fair value adjustment	R$ 5691		(4,819)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debentures | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	103% CDI
Notional amount of derivatives	R$ 600000
Hedging instrument, assets	147,429		74,092
Derivative hedging instruments accumulated fair value adjustment	R$ 73337		8,252
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 9th issue - 1st series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	109.20% CDI
Notional amount of derivatives	R$ 500000
Hedging instrument, assets	42,093		(17,705)
Derivative hedging instruments accumulated fair value adjustment	R$ 59798		(37,517)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 9th issue - 2nd series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	110.60% CDI
Notional amount of derivatives	R$ 500000
Hedging instrument, assets	26,901		(40,441)
Derivative hedging instruments accumulated fair value adjustment	R$ 67342		(53,304)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 4th issue - 3rd series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 7.36%
Notional amount	R$ 114818
Principal	(80,960)		(114,014)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 708		(114,014)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 6th issue - single series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 4.33%
Notional amount	R$ 523993
Principal	(554,147)		(523,837)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 3509		(523,837)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 9th issue - 1st series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 5.12%
Notional amount	R$ 500000
Principal	(550,342)		(491,153)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 19868		(6,179)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debenture 9th issue - 2nd series | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 5.22%
Notional amount	R$ 500000
Principal	(533,854)		(467,841)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 34919		9,737
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Projects VI and VII | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 4.10%
Notional amount	R$ 160126
Principal	(112,946)		(131,885)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 150		(131,885)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Project VIII | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 3.25%
Notional amount	R$ 870149
Principal	(743,674)		(801,812)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 5967		(801,812)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | BNDES Project IX | Comgas [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 5.74%
Notional amount	R$ 565582
Principal	(598,752)		(544,925)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 19875		(544,925)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debentures | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 4.68%
Notional amount	R$ 300000
Principal	(396,201)		(518,680)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 13474		(6,070)
Financial liabilities at fair value through profit or loss, category | Swap agreements (interest) [member] | Designated as Hedging Instruments [Member] | Debentures | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Interest, Index	IPCA + 4.50%
Notional amount	R$ 600000
Principal	(774,939)		(704,954)
Accumulated fair value adjustment of Loans, financing and debentures	R$ 34721		R$ 34745

FINANCIAL ASSETS AND LIABILI_25

FINANCIAL ASSETS AND LIABILITIES - Schedule of estimated realization in shareholders' equity (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 15, 2023
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Book value	R$ 2546799	R$ 4151752
Comprehensive income	(125,233)	R$ 723	R$ 601415
Effect on financial position	R$ 7110
Leasing [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Period for exchange rate effects of highly probable revenues projection	20 years
Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional				R$ 1500000
Cash flow hedges [member] | Rumo S.A. [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional	R$ 1916942
Fair value	(20,914)
Book value	(20,914)
Net financial result	(9,785)
Comprehensive income	(20,914)
Gains or (losses) realized	9,732
Cash flow hedges [member] | Rumo S.A. [member] | Derivative futures
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional	368,000
Fair value	(2,843)
Book value	(2,843)
Cash flow hedges [member] | Rumo S.A. [member] | Leasing [member]
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Notional	1,548,942
Fair value	(18,071)
Book value	(18,071)
Net financial result
Comprehensive income	(18,071)
Gains or (losses) realized
Cash flow hedges [member] | Rumo S.A. [member] | Derivative futures (BRENT)
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Net financial result	(9,785)
Comprehensive income	(2,843)
Gains or (losses) realized
Cash flow hedges [member] | Rumo S.A. [member] | Derivative futures (JKM)
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Net financial result
Comprehensive income
Gains or (losses) realized	12,012
Cash flow hedges [member] | Rumo S.A. [member] | NDF (Non deliverable forwards)
Disclosure Of Foreign Currency Related Hedging Instruments And Interest Rate Swaps [Line Items]
Net financial result
Comprehensive income
Gains or (losses) realized	R$ 2280

FINANCIAL ASSETS AND LIABILI_26

FINANCIAL ASSETS AND LIABILITIES - Summary of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of Trade Receivables [line items]
Current	R$ 3330488	R$ 3769908
Non-current	114,148	157,634
Trade receivables	3,444,636	3,927,542
Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	3,605,744	4,082,160
Expected credit losses [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(161,108)	(154,618)
Unbilled revenue
Disclosure of Trade Receivables [line items]
Trade receivables	782,813	968,147
Domestic - market [member]
Disclosure of Trade Receivables [line items]
Trade receivables	2,790,623	3,085,227
Foreign market - Foreign currency [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 32308	R$ 28786

FINANCIAL ASSETS AND LIABILI_27

FINANCIAL ASSETS AND LIABILITIES - Summary of Ageing of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 3444636	R$ 3927542
Expected credit losses [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(161,108)	(154,618)
Not overdue [member]
Disclosure of Trade Receivables [line items]
Trade receivables	3,181,795	3,514,756
Up to 30 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	203,143	376,868
Overdue From 31 to 60 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	48,968	40,389
Overdue From 61 to 90 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	18,146	20,254
More than 90 days [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 153692	R$ 129893

FINANCIAL ASSETS AND LIABILI_28

FINANCIAL ASSETS AND LIABILITIES - Summary of Changes in Expected Credit Losses (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Trade Receivables [abstract]
Beginning balance	R$ 154618	R$ 115052
Business combination		(31,923)
Provision / reversal	(31,053)	(28,463)
Foreign exchange	1,353	(4,905)
Write-offs	23,210	25,725
Ending balance	R$ 161108	R$ 154618

FINANCIAL ASSETS AND LIABILI_29

FINANCIAL ASSETS AND LIABILITIES - Summary of Receivables from and Payables to Related Parties (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of receivables and payables [line items]
Receivables from related parties, current		R$ 251471	R$ 235541
Receivables from related parties, non-current		88,620	241,001
Related parties receivables		340,091	476,542
Total current liabilities		322,160	387,736
Related party payables		1,078
Amounts payable, related party transactions		323,238	387,736
Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities		322,160	387,736
Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		251,471	235,541
Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current		88,620	241,001
Commercial operations [member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities		287,739	323,039
Commercial operations [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		108,439	107,703
Commercial operations [member] | Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current		36,952	91,541
Commercial operations [member] | Elevacoes Portuarias S.A. [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		21,633	5,424
Commercial operations [member] | Raizen [Member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities	[1]	232,713	296,051
Commercial operations [member] | Raizen [Member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	[1]	63,004	79,297
Commercial operations [member] | Raizen [Member] | Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	[1]		47,731
Commercial operations [member] | Termag MaritimoTerminal De Guaruja SA [Member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities		10,500
Commercial operations [member] | Termag MaritimoTerminal De Guaruja SA [Member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		9,286	14,286
Commercial operations [member] | Termag MaritimoTerminal De Guaruja SA [Member] | Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current		36,952	43,810
Commercial operations [member] | Vale SA [Member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities		4,000
Commercial operations [member] | Vale SA [Member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		5,000
Commercial operations [member] | Norgas S.A. [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		8,976
Commercial operations [member] | Aguassanta Participacoes S.A. [member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities		984	6,419
Commercial operations [member] | Aguassanta Participacoes S.A. [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		88	2,184
Commercial operations [member] | Others [member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities		39,542	20,569
Commercial operations [member] | Others [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		452	6,512
Financial and corporate operations [member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities		34,421	64,697
Financial and corporate operations [member] | Non-Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Related party payables		1,078
Financial and corporate operations [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		143,032	127,838
Financial and corporate operations [member] | Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current		51,668	149,460
Financial and corporate operations [member] | Raizen [Member] | Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Total current liabilities	[1]	34,421	64,697
Financial and corporate operations [member] | Raizen [Member] | Non-Current Liabilities [Member]
Disclosure of receivables and payables [line items]
Related party payables	[1]	1,078
Financial and corporate operations [member] | Raizen [Member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	[1]	36,032	20,586
Financial and corporate operations [member] | Raizen [Member] | Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	[1]	46,935	149,347
Financial and corporate operations [member] | Ligga S.A. [member] | Current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	[2]	107,000	107,252
Financial and corporate operations [member] | Others [member] | Non-current Asset [Member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current		R$ 4733	R$ 113
[1] Current and non-current assets receivable from Raízen S.A. and its subsidiaries are, substantially, tax credits that will be reimbursed to the Company when realized. The preferred shares are used by Raízen to reimburse Cosan, with preferred dividends, when the net operating loss is consumed in Raízen. Current liabilities represent Cosan S.A.'s obligation to reimburse S.A. and its subsidiaries for expenses related to settled legal disputes and other liabilities incurred prior to the formation of the joint venture. Advance for future capital increase.

FINANCIAL ASSETS AND LIABILI_30

FINANCIAL ASSETS AND LIABILITIES - Summary of Related Party Transactions (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of receivables and payables [line items]
Operating income	R$ 1046046	R$ 915498	R$ 679500
Purchase of products / inputs / services	(2,395,217)	(2,528,022)	(1,576,070)
Shared income (expenses)	(83,809)	(68,024)	(73,831)
Finance result		(198)	4,937
Total	(1,432,980)	(1,680,746)	(965,464)
Raizen [Member]
Disclosure of receivables and payables [line items]
Operating income	974,612	908,588	679,500
Purchase of products / inputs / services	(2,251,896)	(2,528,022)	(1,576,070)
Shared income (expenses)	(83,054)	(68,120)	(73,831)
Finance result		(106)	4,937
Elevacoes Portuarias S.A. [member]
Disclosure of receivables and payables [line items]
Operating income	15,434
Purchase of products / inputs / services	(16,536)
Shared income (expenses)	(753)
Vale SA [Member]
Disclosure of receivables and payables [line items]
Operating income	56,000
Purchase of products / inputs / services	(52,000)
Others [member]
Disclosure of receivables and payables [line items]
Operating income		6,910
Shared income (expenses)	(2)	96
Finance result		(92)
Terminal Maritimo do Guaruja S.A. [member]
Disclosure of receivables and payables [line items]
Purchase of products / inputs / services	R$ 74785

FINANCIAL ASSETS AND LIABILI_31

FINANCIAL ASSETS AND LIABILITIES - Summary of Managers and Directors Compensation (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
FINANCIAL ASSETS AND LIABILITIES
Short-term benefits to officers and directors	R$ 207026	R$ 160020	R$ 177405
Share-based compensation	97,510	77,210	68,209
Long-term benefits to officers and directors	60,781	26,563	5,863
Post-employment benefits	2,888	2,039	750
Managers' and directors' compensation	R$ 368205	R$ 265832	R$ 252227

FINANCIAL ASSETS AND LIABILI_32

FINANCIAL ASSETS AND LIABILITIES - Summary of Trade Payables (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers		R$ 4184525	R$ 4379851
Current		3,920,273	4,318,362
Non-current		264,252	61,489
Total		4,184,525	4,379,851
Materials and service suppliers [member]
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers		3,110,114	2,923,486
Natural gas transport and logistics suppliers
Disclosure of trade and other payables [line items]
Trade and other payables to trade suppliers	[1]	R$ 1074411	R$ 1456365
[1] The open balance of natural gas supply primarily refers to the natural gas supply contracts with Petróleo Brasileiro S.A. (“Petrobras”).

FINANCIAL ASSETS AND LIABILI_33

FINANCIAL ASSETS AND LIABILITIES - Summary of Sector financial asset and liability (Detail) - BRL (R$) R$ in Thousands					12 Months Ended
		Nov. 24, 2023	Sep. 26, 2023	Jun. 30, 2023	Dec. 31, 2023		Dec. 31, 2022
Reconciliation of changes in net sector financial asset (liability)
Net sector financial asset (liability) at beginning of period					R$ 1274283		R$ 813973
Cost of gas		R$ 68063	R$ 75158	R$ 34193	27,954	[1],[2]	(466,743)	[1]
Tax credits	[3]				(34,719)		16,876
Monetary update	[4]				(97,840)		(39,808)
Deferral of IGP-M					116,890	[5]	110,013	[2]
Business combination							(80,648)
Net sector financial asset (liability) at end of period					(1,261,998)		(1,274,283)
Current					136,992
Non-current					(1,398,990)
Net sector financial asset (liability)					(1,261,998)		(1,274,283)
Sectorial assets
Reconciliation of changes in net sector financial asset (liability)
Net sector financial asset (liability) at beginning of period					342,333		558,310
Cost of gas	[1]				27,954	[2]	(466,743)
Tax credits	[3]				12,425
Monetary update	[4]				49,098		80,996
Deferral of IGP-M					116,890	[5]	110,013	[2]
Business combination							59,757
Net sector financial asset (liability) at end of period					548,700		342,333
Current					207,005
Non-current					341,695
Net sector financial asset (liability)					548,700		342,333
Sectorial liabilities
Reconciliation of changes in net sector financial asset (liability)
Net sector financial asset (liability) at beginning of period					(1,616,616)		(1,372,283)
Cost of gas	[1]					[2]
Tax credits	[3]				(47,144)		16,876
Monetary update	[4]				(146,938)		(120,804)
Deferral of IGP-M						[5]		[2]
Business combination							(140,405)
Net sector financial asset (liability) at end of period					(1,810,698)		(1,616,616)
Current					(70,013)
Non-current					(1,740,685)
Net sector financial asset (liability)					R$ 1810698		R$ 1616616
[1] Refers to the difference between the cost of gas purchased and that contained in tariffs, which is fully classified as current assets since the regulator's deliberation calls for annual tariff recovery for the residential and commercial segments and quarterly tariff recovery for the other segments. Includes the effects of R$34,193 on June 30, 2023, R$75,158 on September 26, 2023, and R$68,063 on November 24, 2023, referring to amounts redistributed to consumers. Refers to the net value of tax credits in the year, as per deliberation no. 1,359 of December10, 2022. Recalculation of the gas current account and extemporaneous credit using the SELIC rate. Appropriation of the deferral of the IGP-M for the residential and commercial segments.

FINANCIAL ASSETS AND LIABILI_34

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, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Financial assets		R$ 25504810	R$ 44689969
Financial liabilities		R$ 76925818	R$ 73825192
Investment properties [member] | Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Description of Discount Rates Applied in Direct Comparative Method of Market Data		11.12%	11.20%
Investment properties [member] | Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Description of Discount Rates Applied in Direct Comparative Method of Market Data		11.20%	13.75%
Carrying amount
Disclosure of detailed information about financial instruments [line items]
Financial assets		R$ 25328141	R$ 41748148
Financial liabilities		(60,319,799)	(58,278,148)
Carrying amount | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,298,142	1,304,332
Carrying amount | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,503,961	22,099,766
Carrying amount | Other financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,113	89,238
Carrying amount | Investment properties [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	[1]	15,976,126	14,103,060
Carrying amount | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	[2]	(56,904,654)	(52,987,216)
Carrying amount | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		2,546,799	4,151,752
Financial liabilities		(3,415,145)	(5,290,932)
Fair value [member] | Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,113	19,675,431
Financial liabilities
Fair value [member] | Level 1 [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets
Fair value [member] | Level 1 [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets			19,586,193
Fair value [member] | Level 1 [member] | Other financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,113	89,238
Fair value [member] | Level 1 [member] | Investment properties [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	[1]
Fair value [member] | Level 1 [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	[2]
Fair value [member] | Level 1 [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets
Financial liabilities
Fair value [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		9,348,902	7,969,657
Financial liabilities		(26,367,637)	(36,657,951)
Fair value [member] | Level 2 [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,298,142	1,304,332
Fair value [member] | Level 2 [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		3,503,961	2,513,573
Fair value [member] | Level 2 [member] | Other financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets
Fair value [member] | Level 2 [member] | Investment properties [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	[1]
Fair value [member] | Level 2 [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	[2]	(22,952,492)	(31,367,019)
Fair value [member] | Level 2 [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		2,546,799	4,151,752
Financial liabilities		(3,415,145)	(5,290,932)
Fair value [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets		15,976,126	14,103,060
Financial liabilities
Fair value [member] | Level 3 [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets
Fair value [member] | Level 3 [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets
Fair value [member] | Level 3 [member] | Other financial assets [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets
Fair value [member] | Level 3 [member] | Investment properties [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	[1]	15,976,126	14,103,060
Fair value [member] | Level 3 [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	[2]
Fair value [member] | Level 3 [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets
Financial liabilities
[1] The fair value of investment properties was determined using the direct comparative method of market data applied to transactions involving similar properties (type, location, and quality of property) and, to a lesser extent, sales quotes for potential transactions involving comparable assets (level 3 ). The methodology used to determine fair value incorporates direct comparisons of market information, such as market research, homogenization of values, spot market prices, sales, distances, facilities, access to land, topography and soil, land use (crop type), and rainfall, among other data, in accordance with the standards issued by the Brazilian Association of Technical Standards ("ABNT"). The discount rates used vary between % p.a. and % p.a. as of December 31, 2023 ( % to % p.a. as of December 31, 2022). For fair value assessments of investment properties in the periods between annual assessments, management considers regional market trends presented by the S&P Global Commodity Insights report for the Brazilian rural real estate market. If Management reasonably believes that property values have changed differently from the variation in the S&P Global Commodity Insights report, based on its understanding of current market conditions and evidence of proposals received for the assets, considerations may be made to determine fair value property market. The fair value of the Company’s loans does not differ significantly from their carrying value except for the debts that are designated at fair value through the result.

FINANCIAL ASSETS AND LIABILI_35

FINANCIAL ASSETS AND LIABILITIES - Summary of Market Value of Senior Notes that are listed on Luxembourg Stock Exchange (Detail)	Dec. 31, 2023	Dec. 31, 2022
Senior notes due 2027 [member] | Cosan S.A. [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	100.92%	100.92%
Senior Notes Due 2028 [Member] | Rumo S A [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	96.41%	95.04%
Senior Notes Due 2032 [Member] | Rumo S A [member]
Disclosure of detailed information about borrowings [line items]
Senior Notes, quoted market price percentage	85.65%	80.36%

FINANCIAL ASSETS AND LIABILI_36

FINANCIAL ASSETS AND LIABILITIES - Summary of Financial Risks and Financial Performance (Detail)	12 Months Ended
	Dec. 31, 2023
Currency risk [member] | Cash flow forecasting [member]
Disclosure of financial assets [line items]
Exposure	(i) Future commercial transactions. (ii) Recognized financial assets and liabilities not denominated in Reais.
Measurement	(i) Cash flow forecasting (ii)Sensitivity analysis
Management	Foreign currency
Interest rate risk [member] | Sensitivity analysis [member]
Disclosure of financial assets [line items]
Exposure	Cash and cash equivalents, securities, loans, borrowings and debentures, leases and derivative financial instruments.
Measurement	(i) Sensitivity analysis
Management	Interest rate swap
Market risk - prices [member] | Cash flow forecasting [member]
Disclosure of financial assets [line items]
Exposure	<span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><span style="border-left: none; border-right: none;">(i) Future business transactions</span></span></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0pt 0pt 0pt; text-indent: 0pt;"><span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><br/></span></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"><span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><span style="border-left: none; border-right: none;">(ii) Investment in securities</span></span></p> " id="sjs-B15" xml:space="preserve"> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 6pt 0pt 0pt; text-indent: 0pt;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;span style="border-left: none; border-right: none;">(i) Future business transactions&lt;/span>&lt;/span>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0pt 0pt 0pt; text-indent: 0pt;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;br/>&lt;/span>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;span style="border-left: none; border-right: none;">(ii) Investment in securities&lt;/span>&lt;/span>&lt;/p>
Measurement	<span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><span style="border-left: none; border-right: none;">(i) Cash flow forecasting</span></span></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"><span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><br/></span></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"><span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><span style="border-left: none; border-right: none;">(ii) Sensitivity analysis</span></span></p> " id="sjs-B16" xml:space="preserve"> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;span style="border-left: none; border-right: none;">(i) Cash flow forecasting&lt;/span>&lt;/span>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;br/>&lt;/span>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;span style="border-left: none; border-right: none;">(ii) Sensitivity analysis&lt;/span>&lt;/span>&lt;/p>
Management	<span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><span style="border-left: none; border-right: none;">(i) Future price of electricity (purchase and sale)</span></span></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"><span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><br/></span></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"><span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><span style="border-left: none; border-right: none;">(iii) Derivative protection for valuation and devaluation of shares</span></span></p> " id="sjs-B17" xml:space="preserve"> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;span style="border-left: none; border-right: none;">(i) Future price of electricity (purchase and sale)&lt;/span>&lt;/span>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;br/>&lt;/span>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;span style="border-left: none; border-right: none;">(iii) Derivative protection for valuation and devaluation of shares&lt;/span>&lt;/span>&lt;/p>
Credit risk [member]
Disclosure of financial assets [line items]
Exposure	Cash and cash equivalents, marketable securities, trade receivables, derivatives, receivables from related parties, dividends and investment property
Measurement	<span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;"><span style="border-left: none; border-right: none;">(i) Analysis by maturity</span> </span></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"><br/></p> <p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"> <span style="border-left: none; border-right: none;">(ii) Credit ratings</span></p> " id="sjs-B21" xml:space="preserve"> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;span style="font-family: 'times new roman', times; font-size: 10pt; line-height: inherit;">&lt;span style="border-left: none; border-right: none;">(i) Analysis by maturity&lt;/span> &lt;/span>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;">&lt;br/>&lt;/p> &lt;p style="padding-left: 0px; padding-right: 0px; margin: 0px; text-indent: 0px;"> &lt;span style="border-left: none; border-right: none;">(ii) Credit ratings&lt;/span>&lt;/p>
Management	Availability and lines of credit
Liquidity risk [member] | A Credit Rating [member]
Disclosure of financial assets [line items]
Exposure	Loans, borrowings and debentures, accounts payable to suppliers, other financial liabilities, REFIS, leases, derivatives, payables to related parties and dividends.
Measurement	(i) Cash flow forecasting
Management	Availability and lines of credit

FINANCIAL ASSETS AND LIABILI_37

FINANCIAL ASSETS AND LIABILITIES - Summary of Net Exposure to Exchange Rate Variations on Assets and Liabilities (Detail) - Foreign exchange risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 12665992	R$ 5246480
Cash and cash equivalents [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	284,956	1,138,948
Trade payables [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(441,768)	(97,259)
Loans, borrowings and debentures [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(24,861,084)	(13,698,102)
Lease liabilities [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(1,627,104)	(94,716)
Consideration payable [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(203,094)	(223,960)
Derivative financial instruments (notional) [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 14182102	R$ 7728609

FINANCIAL ASSETS AND LIABILI_38

FINANCIAL ASSETS AND LIABILITIES - Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates Impact on Profit Loss (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Low FX rate
Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Low FX rate
Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	High FX rate
Derivative financial instruments [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	Low FX rate
Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	High FX rate
Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	High FX rate
Consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	High FX rate
Probable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	R$ 3084229
Probable [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	43,130
Probable [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	252
Probable [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(32)
Probable [member] | Derivative financial instruments [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	1,637,844
Probable [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(3,156,486)
Probable [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(1,602,279)
Probable [member] | Consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(6,658)
25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(2,757,270)
25% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	116,704
25% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	2,234
25% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(285)
25% [member] | Derivative financial instruments [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	7,019,308
25% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(7,857,863)
25% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(2,022,389)
25% [member] | Consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(14,979)
50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(4,688,139)
50% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	190,278
50% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	4,217
50% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(538)
50% [member] | Derivative financial instruments [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	11,124,823
50% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(13,541,119)
50% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(2,442,499)
50% [member] | Consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(23,301)
-25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	1,225,235
-25% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(30,445)
-25% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(1,731)
-25% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	221
-25% [member] | Derivative financial instruments [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(1,168,664)
-25% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	3,606,358
-25% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(1,182,168)
-25% [member] | Consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	1,664
-50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	3,510,538
-50% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(104,019)
-50% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(3,713)
-50% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	473
-50% [member] | Derivative financial instruments [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(5,211,482)
-50% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	9,319,729
-50% [member] | Leases [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	(500,436)
-50% [member] | Consideration payable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates loss before tax	R$ 9986

FINANCIAL ASSETS AND LIABILI_39

FINANCIAL ASSETS AND LIABILITIES - Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates (Detail)	Dec. 31, 2023 BRL (R$)
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	4,841.3000
Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	4.8413
Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	5.3516
United Kingdom, Pounds
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	6.1586
Japan, Yen
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	0.0342
Probable [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	5
Probable [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	5.65
Probable [member] | United Kingdom, Pounds
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	6.5
Probable [member] | Japan, Yen
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	0.0379
25% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	6.25
25% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	7.0625
25% [member] | United Kingdom, Pounds
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	8.125
25% [member] | Japan, Yen
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	0.0473
50% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	7.5
50% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	8.475
50% [member] | United Kingdom, Pounds
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	9.75
50% [member] | Japan, Yen
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	0.0568
-25% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	3.75
-25% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	4.2375
-25% [member] | United Kingdom, Pounds
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	4.875
-25% [member] | Japan, Yen
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	0.0284
-50% [member] | Dollar (USD) [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	2.5
-50% [member] | Euro Member Countries, Euro
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	2.825
-50% [member] | United Kingdom, Pounds
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	3.25
-50% [member] | Japan, Yen
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	0.0189

FINANCIAL ASSETS AND LIABILI_40

FINANCIAL ASSETS AND LIABILITIES - Summary of Sensitivity Analysis on Interest Rates on Loans and Borrowings (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Probable [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	R$ 2885536
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	1,341,723
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	301,620
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	20,131
Probable [member] | Lease and concession in installments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(107,615)
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	(441,671)
Probable [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	(1,928,668)
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	(2,031,467)
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	(39,589)
25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(353,589)
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	1,677,154
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	377,026
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	25,164
25% [member] | Lease and concession in installments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(134,519)
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	(442,081)
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	1,463,062
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	(3,271,263)
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	(48,132)
50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(773,954)
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	2,012,584
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	452,431
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	30,197
50% [member] | Lease and concession in installments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(161,422)
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	(442,493)
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	1,184,732
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	(3,793,309)
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	(56,674)
-25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(360,881)
-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	1,006,292
-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	226,215
-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	15,098
-25% [member] | Lease and concession in installments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(80,711)
-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	(441,262)
-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	1,171,704
-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	(2,227,171)
-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	(31,046)
-50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	910,826
-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	670,861
-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	150,810
-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	10,066
-50% [member] | Lease and concession in installments [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(53,807)
-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	(440,855)
-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	2,301,380
-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	(1,705,125)
-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$ 22504

FINANCIAL ASSETS AND LIABILI_41

FINANCIAL ASSETS AND LIABILITIES - Summary of Probable Scenario Considers Estimated Interest Rate (Detail)	Dec. 31, 2023
Probable [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	10.08%
Probable [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.98%
Probable [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.20%
Probable [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.20%
Probable [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.85%
Probable [member] | IGP-M [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.34%
Probable [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.25%
Probable [member] | SOFR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.20%
25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	12.60%
25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	12.48%
25% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	8.75%
25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.75%
25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.82%
25% [member] | IGP-M [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.17%
25% [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.31%
25% [member] | SOFR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.25%
50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	15.13%
50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	14.98%
50% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	10.30%
50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.30%
50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.78%
50% [member] | IGP-M [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.01%
50% [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.38%
50% [member] | SOFR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.30%
-25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.56%
-25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.49%
-25% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.65%
-25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.65%
-25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.89%
-25% [member] | IGP-M [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.50%
-25% [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.19%
-25% [member] | SOFR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.15%
-50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.04%
-50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.99%
-50% [member] | TJLP462 (TJLP + 1% p.a.) [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.10%
-50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.10%
-50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.93%
-50% [member] | IGP-M [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.67%
-50% [member] | Fed Funds [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.13%
-50% [member] | SOFR [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.10%

FINANCIAL ASSETS AND LIABILI_42

FINANCIAL ASSETS AND LIABILITIES - Summary of open positions in natural gas derivatives (Detail) - Commodity option contract [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Probable [member]
Disclosure interest rates sensitivity analysis [line items]
Price variation US$/bbl	R$ 7375
25% [member]
Disclosure interest rates sensitivity analysis [line items]
Price variation US$/bbl	9,216
50% [member]
Disclosure interest rates sensitivity analysis [line items]
Price variation US$/bbl	11,067
-25% [member]
Disclosure interest rates sensitivity analysis [line items]
Price variation US$/bbl	5,527
-50% [member]
Disclosure interest rates sensitivity analysis [line items]
Price variation US$/bbl	R$ 3689

FINANCIAL ASSETS AND LIABILI_43

FINANCIAL ASSETS AND LIABILITIES - sensitivity analysis considers the closing price of the shares (Detail)	Dec. 31, 2023 BRL (R$)
VALE3 (Collar)
Disclosure interest rates sensitivity analysis [line items]
Shareholding percentage	2.20%
VALE3 (Call Spread)
Disclosure interest rates sensitivity analysis [line items]
Shareholding percentage	1.60%
Probable [member] | Swap agreements (TRS) [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	R$ 41557000
Probable [member] | CSAN3 [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	19,360
Probable [member] | VALE3 (Collar)
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	7,788,856,000
Probable [member] | VALE3 (Call Spread)
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	563,903,000
25% [member] | Swap agreements (TRS) [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	470,525,000
25% [member] | CSAN3 [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	24,200
25% [member] | VALE3 (Collar)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible increase in actuarial assumption	8,158,058,000
25% [member] | VALE3 (Call Spread)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible increase in actuarial assumption	826,670,000
50% [member] | Swap agreements (TRS) [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	941,049,000
50% [member] | CSAN3 [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	29,040
50% [member] | VALE3 (Collar)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible increase in actuarial assumption	8,434,888,000
50% [member] | VALE3 (Call Spread)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible increase in actuarial assumption	1,004,452,000
-25% [member] | Swap agreements (TRS) [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	(470,525,000)
-25% [member] | CSAN3 [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	14,520
-25% [member] | VALE3 (Collar)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible decrease in actuarial assumption	7,361,797,000
-25% [member] | VALE3 (Call Spread)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible decrease in actuarial assumption	272,147,000
-50% [member] | Swap agreements (TRS) [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	(941,049,000)
-50% [member] | CSAN3 [member]
Disclosure interest rates sensitivity analysis [line items]
Share price scenario probable sensitivity analysis	9,680
-50% [member] | VALE3 (Collar)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible decrease in actuarial assumption	7,006,051,000
-50% [member] | VALE3 (Call Spread)
Disclosure interest rates sensitivity analysis [line items]
Increase decrease in amount of share price due to reasonably possible decrease in actuarial assumption	R$ 72611000

FINANCIAL ASSETS AND LIABILI_44

FINANCIAL ASSETS AND LIABILITIES - Summary of Credit Risk (Detail) - Credit risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 24956110	R$ 24761444
Cash and cash equivalents [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	14,658,481	13,301,716
Trade receivables [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	3,444,636	3,927,542
Marketable securities [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	3,503,961	2,513,574
Restricted cash [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	203,252	139,933
Derivative financial instruments [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	2,546,799	4,151,752
Receivables from related parties [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	340,091	476,542
Receivable dividends and interest on equity [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	255,777	161,147
Other financial assets [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 3113	R$ 89238

FINANCIAL ASSETS AND LIABILI_45

FINANCIAL ASSETS AND LIABILITIES - Summary of Credit Risk Rating (Detail) - Credit risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of external credit grades [line items]
Credit rating	R$ 20912493	R$ 20106975
AAA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	20,475,536	16,769,858
AA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	172,871	3,133,455
A credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	124,932	138,478
Not rated [member]
Disclosure of external credit grades [line items]
Credit rating	R$ 139154	R$ 65184

FINANCIAL ASSETS AND LIABILI_46

FINANCIAL ASSETS AND LIABILITIES - Summary of Financial Liabilities (Detail) - Liquidity risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 100615403	R$ 87651180
Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(13,900,249)
From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(8,004,014)
From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(28,672,419)
Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(50,038,721)
Loans, borrowings and debentures [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(67,935,471)	(63,200,127)
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	(5,504,188)
Loans, borrowings and debentures [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(5,300,723)
Loans, borrowings and debentures [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(23,711,254)
Loans, borrowings and debentures [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(33,419,306)
Trade payables [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(4,184,525)	(4,379,851)
Trade payables [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,920,273)
Trade payables [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(264,252)
Trade payables [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Trade payables [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Other financial liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(476,895)	(924,562)
Other financial liabilities [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(476,895)
Other financial liabilities [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Other financial liabilities [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Other financial liabilities [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Installment of tax debts [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(217,267)	(208,760)
Installment of tax debts [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(53,210)
Installment of tax debts [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(1,505)
Installment of tax debts [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(1,810)
Installment of tax debts [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(160,742)
Leases [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(20,874,841)	(16,436,839)
Leases [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(658,131)
Leases [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(818,888)
Leases [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(1,233,690)
Leases [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(18,164,132)
Lease and concession in installments [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(1,137,295)	(1,137,173)
Lease and concession in installments [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(266,814)
Lease and concession in installments [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(291,161)
Lease and concession in installments [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(579,320)
Lease and concession in installments [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Payable to related parties [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(322,160)	(387,736)
Payable to related parties [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(322,160)
Payable to related parties [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Payable to related parties [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Payable to related parties [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Dividends payable [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(549,054)	(892,006)
Dividends payable [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(549,054)
Dividends payable [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Dividends payable [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Dividends payable [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities
Derivative financial instruments [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(4,917,895)	R$ 84126
Derivative financial instruments [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(2,149,524)
Derivative financial instruments [member] | From 1 to 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(1,327,485)
Derivative financial instruments [member] | From 3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,146,345)
Derivative financial instruments [member] | Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 1705459

FINANCIAL ASSETS AND LIABILI_47

FINANCIAL ASSETS AND LIABILITIES - Derivative financial instruments, interset rate and credit risk - Additional information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Disclosure of detailed information about financial instruments [line items]
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are	1</span>:<span style="border-left: none; border-right: none; line-height: inherit;">1</span> for its hedging relationships." id="sjs-B4">Since the underlying risk of the interest and FX rate swap is identical to the hedged risk component, the Company has established a hedge ratio of &lt;span style="border-left: none; border-right: none; line-height: inherit;">1&lt;/span>:&lt;span style="border-left: none; border-right: none; line-height: inherit;">1&lt;/span> for its hedging relationships.
Number of categories of customers in credit risk of lease receivables	2
Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Hedged Risk Positon Percentage	60%
Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Hedged Risk Positon Percentage	140%
Variation scenario +/- 25%
Disclosure of detailed information about financial instruments [line items]
Percentage of reasonably possible increase (decrease) in associated risk variables	25%
Variation scenario +/- 50%
Disclosure of detailed information about financial instruments [line items]
Percentage of reasonably possible increase (decrease) in associated risk variables	50%
Electricity trading [member]
Disclosure of detailed information about financial instruments [line items]
Purchase commitment	R$ 0

FINANCIAL ASSETS AND LIABILI_48

FINANCIAL ASSETS AND LIABILITIES - Additional Information (Details) $ in Thousands					12 Months Ended
	Nov. 24, 2023 BRL (R$)	Sep. 29, 2023	Sep. 26, 2023 BRL (R$)	Jun. 30, 2023 BRL (R$)	Dec. 31, 2023 BRL (R$)		Dec. 31, 2022 BRL (R$)		Dec. 31, 2023 USD ($)	Dec. 31, 2023 BRL (R$)	Dec. 31, 2021 BRL (R$)
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage of increase in actuarial assumption									0.50%	0.50%
Percentage of decrease in actuarial assumption									0.50%	0.50%
Borrowings							R$ 52987216000			R$ 56904654000	R$ 45659037000
Income tax and social contribution nominal rate					(34.00%)
Repayments of borrowings, classified as financing activities					R$ 8054763000		15,278,378,000
Cost of gas	R$ 68063000		R$ 75158000	R$ 34193000	R$ 27954000	[1],[2]	R$ 466743000	[1]
Lessee’s incremental borrowing rate applied to the lease liabilities							13.73%		8.23%	8.23%
Period of lease term of short-term leases					12 months
Cosan Oito S.A. [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage Of Debt Linked To Operation And Collar Derivatives					100%
CSAN3
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Aggregate principal amount										R$ 96185412
Borrowings, interest rate									1.65%	1.65%
Swap agreements (TRS) [member] | Banco Santander (Brasil) S.A. [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Aggregate principal amount									$ 598,000	R$ 2919557000
Swap agreements (TRS) [member] | Cosan Luxembourg S A [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Borrowings, interest rate		7.50%
Income tax and social contribution nominal rate		15.52%
[1] Refers to the difference between the cost of gas purchased and that contained in tariffs, which is fully classified as current assets since the regulator's deliberation calls for annual tariff recovery for the residential and commercial segments and quarterly tariff recovery for the other segments. Includes the effects of R$34,193 on June 30, 2023, R$75,158 on September 26, 2023, and R$68,063 on November 24, 2023, referring to amounts redistributed to consumers.

OTHER TAX RECEIVABLE - Summary

OTHER TAX RECEIVABLE - Summary of Other Tax Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Trade and Other Current Receivables [line items]
Current	R$ 745856	R$ 1324203
Non-Current	1,132,703	1,074,923
Total	1,878,559	2,399,126
COFINS [member]
Trade and Other Current Receivables [line items]
Total	487,160	975,878
ICMS [member]
Trade and Other Current Receivables [line items]
Total	924,180	845,450
ICMS CIAP [member]
Trade and Other Current Receivables [line items]
Total	189,813	118,809
PIS [member]
Trade and Other Current Receivables [line items]
Total	110,904	350,867
Tax Credits [Member]
Trade and Other Current Receivables [line items]
Total	33,639	31,774
Others [member]
Trade and Other Current Receivables [line items]
Total	R$ 132863	R$ 76348

INVENTORIES - Summary of invent

INVENTORIES - Summary of inventories and written down of inventories (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
INVENTORIES
Finished products	R$ 1254818	R$ 1504134
Parts and accessories	178,260	168,777
Construction materials	316,370	152,789
Warehouse and other	43,266	43,359
Inventories	1,792,714	1,869,059
Provision for obsolete inventories	R$ 78709	R$ 38747

ASSETS AND LIABILITIES HELD F_3

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION - Schedule of reconciliation of changes in assets held for sale (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Beginning balance, assets held for sale	R$ 40383
Ending balance, assets held for sale	2,138,165	R$ 40383
Non-current assets held for sale [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Beginning balance, assets held for sale	40,383
Additions	1,795,773
Business combination		268,385
Transfers	444,782	322,430
Sale of agricultural properties held for sale	(142,773)	(550,432)
Ending balance, assets held for sale	2,138,165	40,383
Non-current assets held for sale [member] | Properties held for sale [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Beginning balance, assets held for sale	40,383
Additions
Business combination		268,385
Transfers	444,782	322,430
Sale of agricultural properties held for sale	(142,773)	(550,432)
Ending balance, assets held for sale	342,392	40,383
Non-current assets held for sale [member] | Other assets held for sale [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Beginning balance, assets held for sale
Additions	1,795,773
Business combination
Transfers
Sale of agricultural properties held for sale
Ending balance, assets held for sale	R$ 1795773

ASSETS AND LIABILITIES HELD F_4

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION - Schedule of other assets held for sale (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Cash and cash equivalents	R$ 14658481	R$ 13301716	[1]	R$ 16174130	[1]	R$ 13642918
Other current tax receivable	745,856	1,324,203
Investments in associates	17,611,369	2,913,943
Property, plant and equipment	21,239,974	18,948,436
Intangible assets	22,650,287	22,121,942
Other assets	722,386	560,080
Total	2,138,165	40,383
Receivables from related parties	88,620	241,001
Non-current assets held for sale [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Total	2,138,165	40,383
Non-current assets held for sale [member] | Other assets held for sale [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Cash and cash equivalents	48,231
Other current tax receivable	3,030
Dividends and interest on equity capital receivable	18,646
Investments in associates	892,854
Property, plant and equipment	395,757
Intangible assets	437,220
Other assets	35
Total	1,795,773
Non-current assets held for sale [member] | Norgas S.A. [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Cash and cash equivalents
Other current tax receivable
Dividends and interest on equity capital receivable	18,646
Investments in associates	892,854
Property, plant and equipment
Intangible assets
Other assets
Total	911,500
Non-current assets held for sale [member] | TUP Porto São Luis S.A. [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Cash and cash equivalents	48,231
Other current tax receivable	3,030
Dividends and interest on equity capital receivable
Investments in associates
Property, plant and equipment	395,757
Intangible assets	437,220
Other assets	35
Total	R$ 884273
[1]Amounts after the reclassification of the discontinued operation.

ASSETS AND LIABILITIES HELD F_5

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION - Schedule of liabilities held for sale (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Trade payables	R$ 3920273	R$ 4318362
Employee benefits payables	829,329	659,521
Other liabilities	1,516,084	1,195,329
Deferred income and social contribution taxes	5,225,433	5,469,368
Total	238,393
Disposal groups classified as held for sale [member] | Liabilities held for sale [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Trade payables	17,248
Employee benefits payables	1,828
Other liabilities	456
Deferred income and social contribution taxes	218,861
Total	238,393
Disposal groups classified as held for sale [member] | Norgás S.A. [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Trade payables
Employee benefits payables
Other liabilities
Deferred income and social contribution taxes	152,255
Total	152,255
Disposal groups classified as held for sale [member] | TUP Porto São Luis S.A. [member]
Disclosure of assets and liabilities held for sale and discontinued operation [line items]
Trade payables	17,248
Employee benefits payables	1,828
Other liabilities	456
Deferred income and social contribution taxes	66,606
Total	R$ 86138

ASSETS AND LIABILITIES HELD F_6

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION - Schedule of discontinued operation result (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Equity income	R$ 45419	R$ 49846	[1]
Controlling shareholders	23,164	25,421
Non-controlling shareholders	R$ 22255	R$ 24425
[1]Amounts after the reclassification of the discontinued operation.

ASSETS AND LIABILITIES HELD F_7

ASSETS AND LIABILITIES HELD FOR SALE AND DISCONTINUED OPERATION - Schedule of reclassification of profit or loss and cash flow (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of reclassifications or changes in presentation [line items]
Income before equity income and net financial result		R$ 10964434		R$ 7483843	[1]	R$ 4087577
Equity income (loss) in associates		350,399		418,897	[1]	130,225
Equity income (loss) of jointly controlled companies		1,695,945		(92,179)	[1]	4,590,631
Equity income (loss)		2,046,344		326,718	[1]	4,720,856
Net financial result		(7,897,027)		(5,157,936)	[1]	(2,557,557)
Profit before income tax and social contribution		5,113,751		2,652,625	[1]	6,250,876
Income tax and social contribution		(274,426)		118,404	[1]	445,584
Net profit from continuing operations		4,839,325		2,771,029	[1]	6,696,460
Profit for the year from discontinued operations, net of tax		45,419		49,846	[1]
Net profit for the year		4,884,744		2,820,875	[1]	6,696,460
Cash flows from operating activities
Equity income (loss) in subsidiaries and associates	[2]			(418,897)
Other items of operating	[2]			7,738,504
Net cash (used) generated in Operating activities		10,276,444		9,972,232	[2]	5,147,191
Cash flows from investing activities
Dividends received from subsidiaries and associates	[2]			278,127
Discontinued operation		62,700		44,969	[2]
Other items of investing activities	[2]			(21,049,660)
Net cash used in investing activities		(4,303,092)		(20,726,564)	[2]	(5,476,165)
Net cash generated in financing activities		(4,516,583)		8,286,259	[2]	2,348,721
Decrease in cash and cash equivalents		1,456,769		(2,468,073)	[2]	2,019,747
Cash and cash equivalents at the beginning of the year		13,301,716	[2]	16,174,130	[2]	13,642,918
Effect of the foreign exchange rate changes		(100,004)		(404,341)	[2]	511,465
Cash and cash equivalents at the end of the year		14,658,481		13,301,716	[2]	16,174,130	[2]
Originally presented [member]
Disclosure of reclassifications or changes in presentation [line items]
Income before equity income and net financial result				7,483,843		4,087,577
Equity income (loss) in associates				468,743
Equity income (loss) of jointly controlled companies				(92,179)
Equity income (loss)				376,564
Net financial result				(5,157,936)
Profit before income tax and social contribution				2,702,471
Income tax and social contribution				118,404
Net profit from continuing operations				2,820,875
Profit for the year from discontinued operations, net of tax
Net profit for the year				2,820,875
Cash flows from operating activities
Equity income (loss) in subsidiaries and associates				(468,743)
Other items of operating				7,738,504
Net cash (used) generated in Operating activities				9,972,232
Cash flows from investing activities
Dividends received from subsidiaries and associates				323,096
Discontinued operation
Other items of investing activities				(21,049,660)
Net cash used in investing activities				(20,726,564)
Net cash generated in financing activities				8,286,259
Decrease in cash and cash equivalents				(2,468,073)
Cash and cash equivalents at the beginning of the year		13,301,716		16,174,130
Effect of the foreign exchange rate changes				(404,341)
Cash and cash equivalents at the end of the year				13,301,716		16,174,130
Reclassification [member]
Disclosure of reclassifications or changes in presentation [line items]
Income before equity income and net financial result
Equity income (loss) in associates				(49,846)
Equity income (loss) of jointly controlled companies
Equity income (loss)				(49,846)
Net financial result
Profit before income tax and social contribution				(49,846)
Income tax and social contribution
Net profit from continuing operations				(49,846)
Profit for the year from discontinued operations, net of tax				49,846
Net profit for the year
Cash flows from operating activities
Equity income (loss) in subsidiaries and associates				49,846
Other items of operating
Net cash (used) generated in Operating activities
Cash flows from investing activities
Dividends received from subsidiaries and associates				(44,969)
Discontinued operation				44,969
Other items of investing activities
Net cash used in investing activities
Net cash generated in financing activities
Decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Effect of the foreign exchange rate changes
Cash and cash equivalents at the end of the year
[1]Amounts after the reclassification of the discontinued operation.[2]Amounts after the reclassification of the discontinued operation.

INVESTMENTS IN SUBSIDIARIES A_3

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Basis of Consolidation (Detail)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Cosan Corretora de Seguros Ltda. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Cosan Global Limited [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Cosan Luxembourg S A [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[1]	100%	100%
Cosan Oito S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Cosan Nove Participações S.A. [member]
Disclosure of subsidiaries
Percentage of ownership interest		66.16%
Cosan Nove Participações S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		73.09%	73.09%
Cosan Dez Participações S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		76.80%	76.80%
Cosan Overseas Limited [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Pasadena Empreendimentose Participacoes S. A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Atlântico Participações Ltda. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Cosan Limited Partners Brasil Consultoria Ltda [Member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		97.50%	97.50%
Barrapar Participaçoes Ltda. [Member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Aldwych Temple [Member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		100%	100%
Sinlog Tecnologia em Logstica SA [Member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[2]		57.48%
Rumo S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[3]	30.42%	30.35%
Radar Propriedades Agricolas S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Radar II Propriedades Agricolas S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Nova Agrícola Ponte Alta S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Nova Amaralina S.A Propriedades Agrícolas [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Nova Santa Bárbara Agrícola S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Terras da Ponta Alta S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Castanheira Propriedades Agrícolas S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Manacá Propriedades Agrícolas S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Paineira Propriedades Agrícolas S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[4]	50%	50%
Tellus Brasil Participacoes S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[5]	20%	20%
Janus Brasil Participacoes S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[5]	20%	20%
Duguetiapar Empreendimentos e Participações S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[5]	20%	20%
Gamiovapar Empreendimentos e Participações S.A. [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest	[5]	20%	20%
Moove Lubricants Holdings [member] | Direct
Disclosure of subsidiaries
Percentage of ownership interest		70%	70%
[1] Despite presenting an unsecured liability amount of R$146,276 as of December 31, 2023, as shown below, no other events or conditions were identified that, individually or collectively, may raise relevant doubts as to the ability to maintenance of its operational continuity. Subsidiaries have financial support from the Company Sale of interest completed on May 2, 2023, for R$ 45,000 The Company is the largest shareholder. In addition, the Company has decision-making power over the relevant activities of this entity and has the right to appoint a majority of the members of the board of directors in accordance with the shareholders' agreement entered with certain other shareholders of the entity The Company is the majority shareholder, holding 50% of the capital stock plus one share. The Company holds more than 60.00% of the voting shares of each entity, has decision-making power over the relevant activities of each entity and has the right to appoint a majority of the members of the board of directors of each entity pursuant to a shareholders' agreement entered with certain other shareholders of these entities

INVESTMENTS IN SUBSIDIARIES A_4

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Basis of Consolidation (Detail) (Parenthetical) - BRL (R$) R$ in Thousands			12 Months Ended
		May 02, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of investments accounted for using equity method [line items]
Sale of interest			R$ 99040
Cosan Luxembourg S A [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[1]		100%	100%
Unsecured liability			R$ 146276
Sinlog Tecnologia em Logstica SA [Member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[2]			57.48%
Sale of interest		R$ 45000
Radar Propriedades Agricolas S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Radar II Propriedades Agricolas S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Nova Agrícola Ponte Alta S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Nova Amaralina S.A Propriedades Agrícolas [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Nova Santa Bárbara Agrícola S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Terras da Ponta Alta S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Castanheira Propriedades Agrícolas S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Manacá Propriedades Agrícolas S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Paineira Propriedades Agrícolas S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[3]		50%	50%
Number of shares above 50 percent held in subsidiary			1
Tellus Brasil Participacoes S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[4]		20%	20%
Tellus Brasil Participacoes S.A. [member] | Direct | Bottom of range [member]
Disclosure of investments accounted for using equity method [line items]
Percentage of voting shares, subsidiary			60%
Janus Brasil Participacoes S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[4]		20%	20%
Janus Brasil Participacoes S.A. [member] | Direct | Bottom of range [member]
Disclosure of investments accounted for using equity method [line items]
Percentage of voting shares, subsidiary			60%
Duguetiapar Empreendimentos e Participações S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[4]		20%	20%
Duguetiapar Empreendimentos e Participações S.A. [member] | Direct | Bottom of range [member]
Disclosure of investments accounted for using equity method [line items]
Percentage of voting shares, subsidiary			60%
Gamiovapar Empreendimentos e Participações S.A. [member] | Direct
Disclosure of investments accounted for using equity method [line items]
Percentage of ownership interest, subsidiary	[4]		20%	20%
Gamiovapar Empreendimentos e Participações S.A. [member] | Direct | Bottom of range [member]
Disclosure of investments accounted for using equity method [line items]
Percentage of voting shares, subsidiary			60%
[1] Despite presenting an unsecured liability amount of R$146,276 as of December 31, 2023, as shown below, no other events or conditions were identified that, individually or collectively, may raise relevant doubts as to the ability to maintenance of its operational continuity. Subsidiaries have financial support from the Company Sale of interest completed on May 2, 2023, for R$ 45,000 The Company is the majority shareholder, holding 50% of the capital stock plus one share. The Company holds more than 60.00% of the voting shares of each entity, has decision-making power over the relevant activities of each entity and has the right to appoint a majority of the members of the board of directors of each entity pursuant to a shareholders' agreement entered with certain other shareholders of these entities

INVESTMENTS IN SUBSIDIARIES A_5

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Information in Associates of Company and Company's Ownership (Detail) - BRL (R$) R$ in Thousands		12 Months Ended					13 Months Ended
		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2024
Disclosure of investments accounted for using equity method [line items]
Beginning balance		R$ 2913943
Interest in earnings of associates		(350,399)		R$ 418897	[1]	R$ 130225
Ending balance		17,611,369		2,913,943
Vale SA [Member]
Disclosure of investments accounted for using equity method [line items]
Cosan ownership interest							4.90%
Associates [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance		2,913,943		780,067
Interest in earnings of associates		350,399		418,897
Discontinued operation		45,419		49,846
Dividends		(273,346)		(146,554)
Capital reduction		(99,040)
Reclassification to held for sale		(892,854)
Reclassification of financial assets		16,274,081
Change of equity interest in subsidiary				135,159
Other comprehensive income				5,536
Disposal of investment				155,397
Contributed capital				138,531
Business Combination				1,379,994
Other		(707,233)	[2]	(2,930)
Ending balance		17,611,369		2,913,943		780,067
Dividend receivable		35,836	[3]	102,084	[4]
Associates [member] | Tellus Brasil Participacoes S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance				142,798
Interest in earnings of associates				128,860
Discontinued operation
Dividends				(30,756)
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital				58,806
Business Combination				(299,708)
Other
Ending balance						142,798
Dividend receivable	[4]
Associates [member] | Janus Brasil Participacoes S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance				183,357
Interest in earnings of associates				150,687
Discontinued operation
Dividends				(35,559)
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital				79,725
Business Combination				(378,210)
Other
Ending balance						183,357
Dividend receivable	[4]
Associates [member] | Rhall Terminais Ltda. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		28,580
Shares held by Cosan		8,574
Cosan ownership interest		30%
Beginning balance		R$ 5654		4,907
Interest in earnings of associates		1,716		1,647
Discontinued operation
Dividends		(1,200)		(900)
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination
Other
Ending balance		6,170		5,654		4,907
Dividend receivable			[3]	71	[4]
Associates [member] | Termag - Terminal Marítimo de Guarujá S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		500,000
Shares held by Cosan		99,246
Cosan ownership interest		19.85%
Beginning balance		R$ 8464		4,725
Interest in earnings of associates		(2,446)		4,445
Discontinued operation
Dividends
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination
Other				(706)
Ending balance		6,018		8,464		4,725
Dividend receivable			[3]	151	[4]
Associates [member] | TGG - Terminal de Granéis do Guarujá S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		79,747,000
Shares held by Cosan		7,914,609
Cosan ownership interest		9.92%
Beginning balance		R$ 17468		17,563
Interest in earnings of associates		8,826		5,689
Discontinued operation
Dividends		(10,334)		(5,784)
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination
Other
Ending balance		15,960		17,468		17,563
Dividend receivable			[3]	118	[4]
Associates [member] | Terminal XXXIX S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		200,000
Shares held by Cosan		99,246
Cosan ownership interest		49.62%
Beginning balance		R$ 53136		30,649
Interest in earnings of associates		28,247		22,487
Discontinued operation
Dividends		(14,968)
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination
Other
Ending balance		66,415		53,136		30,649
Dividend receivable			[3]		[4]
Associates [member] | Gás de Alagoas S.A. - ALGÁS [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		810,896,963
Shares held by Cosan		238,728,878
Cosan ownership interest		29.44%
Beginning balance		R$ 68448
Interest in earnings of associates
Discontinued operation		10,324		5,954
Dividends		(8,492)		(2,985)
Capital reduction
Reclassification to held for sale		(69,656)
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				66,001
Other		(624)	[2]	(522)
Ending balance				68,448
Dividend receivable			[3]	2,711	[4]
Associates [member] | Elevacoes Portuarias S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		672,397,254
Shares held by Cosan		134,479,451
Cosan ownership interest		20%
Beginning balance		R$ 296746
Interest in earnings of associates		38,992		6,190
Discontinued operation
Dividends		(18,960)
Capital reduction		(99,040)
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary				135,159
Other comprehensive income
Disposal of investment				155,397
Contributed capital
Business Combination
Other
Ending balance		217,738		296,746
Dividend receivable			[3]	717	[4]
Associates [member] | TUP Porto São Luis S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance				394,380
Interest in earnings of associates				49
Discontinued operation
Dividends
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				(393,579)
Other				(850)
Ending balance						394,380
Dividend receivable	[4]
Associates [member] | Companhia de Gás do Ceará - Cegás [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		39,400,000
Shares held by Cosan		11,599,428
Cosan ownership interest		29.44%
Beginning balance		R$ 184537
Interest in earnings of associates
Discontinued operation		11,573		6,717
Dividends		(13,676)		(4,189)
Capital reduction
Reclassification to held for sale		(183,880)
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				182,009
Other		1,446
Ending balance				184,537
Dividend receivable			[3]		[4]
Associates [member] | CEG Rio S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		1,995,022,625
Shares held by Cosan		746,251,086
Cosan ownership interest		37.41%
Beginning balance		R$ 274480
Interest in earnings of associates		84,822		29,686
Discontinued operation
Dividends		(70,916)		(16,542)
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				261,336
Other
Ending balance		288,386		274,480
Dividend receivable		R$ 20708	[3]	14,968	[4]
Associates [member] | Companhia Paranaense de Gás - Compagás [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		33,600,000
Shares held by Cosan		8,232,000
Cosan ownership interest		24.50%
Beginning balance		R$ 424837
Interest in earnings of associates		36,300		19,931
Discontinued operation
Dividends		(57,956)		(6,831)
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				411,737
Other		351
Ending balance		403,532		424,837
Dividend receivable		R$ 5636	[3]	44,121	[4]
Associates [member] | Companhia Potiguar de Gás - Potigas [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		4,245,000
Shares held by Cosan		3,523,350
Cosan ownership interest		83%
Beginning balance		R$ 168887
Interest in earnings of associates
Discontinued operation		14,371		9,066
Dividends		(13,118)		(8,390)
Capital reduction
Reclassification to held for sale		(170,140)
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				168,211
Other
Ending balance				168,887
Dividend receivable			[3]	7,674	[4]
Associates [member] | Companhia de Gás de Mato Grosso do Sul - Msgás [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		61,610,000
Shares held by Cosan		30,188,900
Cosan ownership interest		49%
Beginning balance		R$ 291543
Interest in earnings of associates		20,828		13,530
Discontinued operation
Dividends		(14,497)		(6,160)
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				284,173
Other
Ending balance		297,874		291,543
Dividend receivable		R$ 2496	[3]	3,837	[4]
Associates [member] | Companhia de Gás de Santa Catarina - Scgás [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		10,749,497
Shares held by Cosan		4,407,293
Cosan ownership interest		41%
Beginning balance		R$ 627829
Interest in earnings of associates		37,028		34,885
Discontinued operation
Dividends		(24,525)		(15,524)
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				608,468
Other
Ending balance		640,332		627,829
Dividend receivable		R$ 6957	[3]	16,214	[4]
Associates [member] | Sergipe Gás S.A. - SERGÁS [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		1,593,656
Shares held by Cosan		661,363
Cosan ownership interest		41.50%
Beginning balance		R$ 69430
Interest in earnings of associates
Discontinued operation		3,230		9,015
Dividends		(5,466)		(3,441)
Capital reduction
Reclassification to held for sale		(67,194)
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				63,856
Other
Ending balance				69,430
Dividend receivable			[3]	3,202	[4]
Associates [member] | Companhia Pernambucana de Gás - Copergás [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		163,485,912
Shares held by Cosan		67,846,653
Cosan ownership interest		41.50%
Beginning balance		R$ 415301
Interest in earnings of associates
Discontinued operation		5,921		19,094
Dividends		(19,238)		(9,493)
Capital reduction
Reclassification to held for sale		(401,984)
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income
Disposal of investment
Contributed capital
Business Combination				405,700
Other
Ending balance				415,301
Dividend receivable			[3]	8,300	[4]
Associates [member] | Vale SA [Member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		4,539,007,580
Shares held by Cosan		190,965,062
Cosan ownership interest		4.90%
Beginning balance
Interest in earnings of associates		96,075
Discontinued operation
Dividends
Capital reduction
Reclassification to held for sale
Reclassification of financial assets		16,274,081
Other	[2]	(707,671)
Ending balance		15,662,485
Dividend receivable	[3]
Associates [member] | Other investments [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance		7,183		1,688
Interest in earnings of associates		11		811
Discontinued operation
Dividends
Capital reduction
Reclassification to held for sale
Reclassification of financial assets
Change of equity interest in subsidiary
Other comprehensive income				5,536
Disposal of investment
Contributed capital
Business Combination
Other		(735)	[2]	(852)
Ending balance		6,459		7,183		R$ 1688
Dividend receivable		R$ 39	[3]		[4]
[1]Amounts after the reclassification of the discontinued operation.[2] The balance of others is mainly composed of the cost of the shares sold by Vale S.A. in the amount of R$701,575 Dividends receivable by the controlling companies of the subsidiaries disclosed in the table, which are consolidated in S.A Dividends receivable by the parent companies of the subsidiaries disclosed in the table, which are consolidated in S.A.

INVESTMENTS IN SUBSIDIARIES A_6

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Information in Associates of Company and Company's Ownership (Detail) (Parenthetical) - Vale SA [Member] - BRL (R$) R$ in Thousands	12 Months Ended	13 Months Ended
	Dec. 31, 2023	Dec. 31, 2024
Disclosure of investments accounted for using equity method [line items]
Cost of the shares sold by associates	R$ 701575
Cosan ownership interest		4.90%

INVESTMENTS IN SUBSIDIARIES A_7

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Financial Information of Associates (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020
Disclosure of investments accounted for using equity method [line items]
Assets	R$ 139865382	R$ 134484992
Liabilities	(88,884,202)	(86,315,593)
Shareholders' equity and unsecured liabilities	50,981,180	48,169,399		R$ 28870022	R$ 20818867
Profit (loss) for the year	4,884,744	2,820,875	[1]	R$ 6696460
Rhall Terminais Ltda. [member]
Disclosure of investments accounted for using equity method [line items]
Assets	33,060	33,382
Liabilities	(12,491)	(14,534)
Shareholders' equity and unsecured liabilities	20,569	18,848
Profit (loss) for the year	5,983	5,811
Elevacoes Portuarias S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Assets	1,251,643	950,538
Liabilities	(444,748)	(243,797)
Shareholders' equity and unsecured liabilities	806,895	706,741
Profit (loss) for the year	194,954	127,554
Termag - Marítimo Terminal de Guarujá S.A.
Disclosure of investments accounted for using equity method [line items]
Assets	298,815	273,760
Liabilities	(268,730)	(231,119)
Shareholders' equity and unsecured liabilities	30,085	42,641
Profit (loss) for the year	4,721	19,881
TGG - Terminal de Granéis do Guarujá S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Assets	242,779	254,748
Liabilities	(73,216)	(78,657)
Shareholders' equity and unsecured liabilities	169,563	176,091
Profit (loss) for the year	88,867	58,139
Terminal XXXIX S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Assets	481,569	433,412
Liabilities	(326,731)	(388,882)
Shareholders' equity and unsecured liabilities	154,838	44,530
Profit (loss) for the year	53,986	44,530
Companhia Paranaense de Gás - Compagás [member]
Disclosure of investments accounted for using equity method [line items]
Assets	1,208,959	1,115,974
Liabilities	(685,288)	(458,322)
Shareholders' equity and unsecured liabilities	523,671	657,652
Profit (loss) for the year	96,866	161,467
Companhia de Gás de Santa Catarina - Scgás [member]
Disclosure of investments accounted for using equity method [line items]
Assets	1,118,237	1,093,210
Liabilities	(399,252)	(453,632)
Shareholders' equity and unsecured liabilities	718,985	639,578
Profit (loss) for the year	153,217	161,504
CEG Rio S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Assets	1,944,385	1,910,875
Liabilities	(1,326,484)	(1,351,937)
Shareholders' equity and unsecured liabilities	617,901	558,938
Profit (loss) for the year	233,099	150,969
Companhia de Gás de Mato Grosso do Sul - Msgás [member]
Disclosure of investments accounted for using equity method [line items]
Assets	390,976	339,695
Liabilities	(193,298)	(164,774)
Shareholders' equity and unsecured liabilities	197,678	174,921
Profit (loss) for the year	56,649	11,448
Vale SA [Member]
Disclosure of investments accounted for using equity method [line items]
Assets	423,626,000
Liabilities	(232,661,000)
Shareholders' equity and unsecured liabilities	190,965,000
Profit (loss) for the year	R$ 39940000
[1]Amounts after the reclassification of the discontinued operation.

INVESTMENTS IN SUBSIDIARIES A_8

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Acquisition of subsidiaries - Schedule of paid and payable consideration, as well as the fair value of the assets acquired and liabilities assumed as of the date of acquisition (Details 1) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Consideration transferred
Capital contribution	R$ 100000
Cash transferred	135,000
Contingent consideration	12,152
Total consideration transferred	247,152
Identifiable assets acquired and liabilities assumed
Cash, cash equivalents and restricted cash	100,341
Intangible assets	582,238
Trade payables	(5)
Other obligations	(1)
Deferred Income Tax (IR) and social contribution (CS)	(197,961)
Non-controlling interest	(237,460)
Liquid and acquired assets	247,152
Contingent consideration	(12,152)
Returns on financial investments	341
Cash received	(100,341)
Transferred consideration, net of acquired cash and non-controlling interests	R$ 135000

INVESTMENTS IN SUBSIDIARIES A_9

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Non-controlling Interests in Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2023 shares
Tellus Brasil Participacoes S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	119,063,044
Shares held by non-controlling shareholders	95,250,435
Non-controlling interest	80%
Janus Brasil Participacoes S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	286,370,051
Shares held by non-controlling shareholders	229,096,041
Non-controlling interest	80%
Duguetiapar Empreendimentos e Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	3,573,842
Shares held by non-controlling shareholders	2,859,074
Non-controlling interest	80%
Gamiovapar Empreendimentos e Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	12,912,970
Shares held by non-controlling shareholders	10,330,376
Non-controlling interest	80%
Rumo S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	1,854,868,949
Shares held by non-controlling shareholders	1,291,629,301
Non-controlling interest	69.58%
Radar Propriedades Agricolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	737,500
Shares held by non-controlling shareholders	368,750
Non-controlling interest	50%
Nova Agrícola Ponte Alta S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	160,693,378
Shares held by non-controlling shareholders	80,346,689
Non-controlling interest	50%
Terras da Ponta Alta S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	16,066,329
Shares held by non-controlling shareholders	8,033,165
Non-controlling interest	50%
Nova Santa Bárbara Agrícola S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	32,336,994
Shares held by non-controlling shareholders	16,168,497
Non-controlling interest	50%
Nova Amaralina Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	30,603,159
Shares held by non-controlling shareholders	15,301,580
Non-controlling interest	50%
Paineira Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	132,667,061
Shares held by non-controlling shareholders	66,333,531
Non-controlling interest	50%
Manacá Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	128,977,921
Shares held by non-controlling shareholders	64,488,961
Non-controlling interest	50%
Castanheira Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	83,850,938
Shares held by non-controlling shareholders	41,925,469
Non-controlling interest	50%
Radar II Propriedades Agricolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	81,440,221
Shares held by non-controlling shareholders	40,720,111
Non-controlling interest	50%
Cosan Lubes Investments S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	34,963,764
Shares held by non-controlling shareholders	10,489,129
Non-controlling interest	30%
Cosan Nove Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	7,663,761,735
Shares held by non-controlling shareholders	2,062,583,640
Non-controlling interest	26.91%
Cosan Dez Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the subsidiary	3,473,458,687
Shares held by non-controlling shareholders	805,963,829
Non-controlling interest	23.20%

INVESTMENTS IN SUBSIDIARIES _10

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Financial Position (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current
Assets	R$ 28610189	R$ 25577934
Liabilities	(16,158,805)	(15,798,213)
Non-current
Assets	111,255,193	108,907,058
Liabilities	(72,725,397)	(70,517,380)
Total shareholders' equity	50,981,180	48,169,399	R$ 28870022	R$ 20818867
Cosan Dez [member]
Current
Assets	1,020,790	2,015
Liabilities	(127,876)	(126,916)
Current net assets	892,914	(124,901)
Non-current
Assets	5,798,291	5,738,715
Liabilities
Non-current net assets	5,798,291	5,738,715
Total shareholders' equity	6,691,205	5,613,814
Cosan Nove [member]
Current
Assets	4,903	2,721
Liabilities	(392)	(169,079)
Current net assets	4,511	(166,358)
Non-current
Assets	10,373,285	9,954,431
Liabilities
Non-current net assets	10,373,285	9,954,431
Total shareholders' equity	10,377,796	9,788,073
Moove [member]
Current
Assets	91,412	1,777,104
Liabilities	(3,603)	(1,341,106)
Current net assets	87,809	435,998
Non-current
Assets	2,218,429	2,204,878
Liabilities		(1,208,604)
Non-current net assets	2,218,429	996,274
Total shareholders' equity	2,306,238	1,432,272
Rumo S.A. [member]
Current
Assets	3,846,647	2,474,218
Liabilities	(1,135,917)	(852,071)
Current net assets	2,710,730	1,622,147
Non-current
Assets	22,572,211	20,971,764
Liabilities	(9,611,588)	(7,402,742)
Non-current net assets	12,960,623	13,569,022
Total shareholders' equity	15,671,353	15,191,169
Radar [member]
Current
Assets	819,887	514,788
Liabilities	(184,004)	(916,363)
Current net assets	635,883	(401,575)
Non-current
Assets	16,152,441	14,316,130
Liabilities	(613,705)	(530,331)
Non-current net assets	15,538,736	13,785,799
Total shareholders' equity	R$ 16174619	R$ 13384224

INVESTMENTS IN SUBSIDIARIES _11

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Profit or Loss and Other Comprehensive Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Disclosure of investments accounted for using equity method [line items]
Net revenue	R$ 39468497	R$ 39322786		R$ 26093154
Income before taxes	5,113,751	2,652,625	[1]	6,250,876
Income tax and social contribution	(274,426)	118,404	[1]	445,584
Profit for the year	4,884,744	2,820,875	[1]	6,696,460
Other comprehensive income	(344,957)	993,684		(467,466)
Total comprehensive income for the year	4,539,787	3,814,559		6,228,994
Comprehensive income attributable to non-controlling shareholders	3,698,617	1,549,372		296,234
Dividends paid		1,237,779		2,031,301
Cosan Dez [member]
Disclosure of investments accounted for using equity method [line items]
Net revenue
Income before taxes	1,396,633	63,578
Income tax and social contribution	(2,301)
Profit for the year	1,394,332	63,578
Other comprehensive income	1,957
Total comprehensive income for the year	1,396,289	63,578
Comprehensive income attributable to non-controlling shareholders	454	14,965
Dividends paid	372,772
Cosan Nove [member]
Disclosure of investments accounted for using equity method [line items]
Net revenue
Income before taxes	1,005,640	194,522
Income tax and social contribution	(5,892)
Profit for the year	999,748	194,522
Other comprehensive income	(54,731)
Total comprehensive income for the year	945,017	194,522
Comprehensive income attributable to non-controlling shareholders	(14,728)	52,353
Dividends paid	571,261
Moove [member]
Disclosure of investments accounted for using equity method [line items]
Net revenue		3,842,981		2,608,680
Income before taxes	207,982	485,729		310,500
Income tax and social contribution		11,665		(15,742)
Profit for the year	207,982	497,394		294,758
Other comprehensive income	(262,473)
Total comprehensive income for the year	(54,491)	497,394		294,758
Comprehensive income attributable to non-controlling shareholders	(78,742)	149,218		88,427
Dividends paid		150,000
Rumo S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Net revenue	1,013,446	984,597		772,714
Income before taxes	769,233	633,164		198,239
Income tax and social contribution	(49,569)	(118,224)		(47,701)
Profit for the year	719,664	514,940		150,538
Other comprehensive income	1,011	2,961
Total comprehensive income for the year	720,675	517,901		150,538
Comprehensive income attributable to non-controlling shareholders	704	360,776		104,850
Dividends paid	122,231	35,733
Radar [Member]
Disclosure of investments accounted for using equity method [line items]
Net revenue	743,411	834,616		31,502
Income before taxes	2,820,202	1,556,155		49,218
Income tax and social contribution	(147,636)	(74,915)		(4,215)
Profit for the year	2,672,566	1,481,240		45,003
Other comprehensive income
Total comprehensive income for the year	2,672,566	1,481,240		45,003
Comprehensive income attributable to non-controlling shareholders
Dividends paid	R$ 530576	R$ 948967		R$ 15600
[1]Amounts after the reclassification of the discontinued operation.

INVESTMENTS IN SUBSIDIARIES _12

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Cash Flows (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of investments accounted for using equity method [line items]
Reduction of cash and cash equivalents	R$ 1456769		R$ 2468073	[1]	R$ 2019747
Cash and cash equivalents at the beginning of the year	13,301,716	[1]	16,174,130	[1]	13,642,918
Effect of FX variation on the cash balance and cash equivalents	(100,004)		(404,341)	[1]	511,465
Cash and cash equivalents at the end of the year	14,658,481		13,301,716	[1]	16,174,130	[1]
Cosan Dez [member]
Disclosure of investments accounted for using equity method [line items]
Cash (generated (used in) in operating activities	(176)		3
Cash (generated (used in) in investing activities	757,196
Cash generated (used in) in financing activities	(372,772)		2,011
Reduction of cash and cash equivalents	384,248		2,014
Cash and cash equivalents at the beginning of the year	2,014
Effect of FX variation on the cash balance and cash equivalents
Cash and cash equivalents at the end of the year	386,262		2,014
Cosan Nove [member]
Disclosure of investments accounted for using equity method [line items]
Cash (generated (used in) in operating activities	14,941		2
Cash (generated (used in) in investing activities	555,408		(19,217)
Cash generated (used in) in financing activities	(571,261)		21,936
Reduction of cash and cash equivalents	(912)		2,721
Cash and cash equivalents at the beginning of the year	2,721
Effect of FX variation on the cash balance and cash equivalents
Cash and cash equivalents at the end of the year	1,809		2,721
Moove [member]
Disclosure of investments accounted for using equity method [line items]
Cash (generated (used in) in operating activities	(359)		292,204		95,461
Cash (generated (used in) in investing activities	(5,683)		(41,004)		77,742
Cash generated (used in) in financing activities	7,976		(197,994)		(13,766)
Reduction of cash and cash equivalents	1,934		53,206		159,437
Cash and cash equivalents at the beginning of the year	814,904		761,698		492,619
Cash and cash equivalents at the beginning of the year
Effect of FX variation on the cash balance and cash equivalents	(76)				109,642
Cash and cash equivalents at the end of the year	1,858
Cash and cash equivalents at the end of the year			814,904		761,698
Rumo S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Cash (generated (used in) in operating activities	674,137		94,522		(15,679)
Cash (generated (used in) in investing activities	(175,273)		2,518,699		(1,469,750)
Cash generated (used in) in financing activities	445,843		(1,235,688)		714,115
Reduction of cash and cash equivalents	944,707		1,377,533		(771,314)
Cash and cash equivalents at the beginning of the year	2,169,335		791,802		1,568,667
Effect of FX variation on the cash balance and cash equivalents					(5,551)
Cash and cash equivalents at the end of the year	3,114,042		2,169,335		791,802
Radar [Member]
Disclosure of investments accounted for using equity method [line items]
Cash (generated (used in) in operating activities	626,057		791,779		21,690
Cash (generated (used in) in investing activities	(30,681)		175,611		1,429
Cash generated (used in) in financing activities	(581,012)		(949,277)		(15,650)
Reduction of cash and cash equivalents	14,364		18,113		7,469
Cash and cash equivalents at the beginning of the year	25,582		7,469
Effect of FX variation on the cash balance and cash equivalents
Cash and cash equivalents at the end of the year	R$ 39946		R$ 25582		R$ 7469
[1]Amounts after the reclassification of the discontinued operation.

INVESTMENTS IN SUBSIDIARIES _13

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Schedule of investments in affiliates with significant influence (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands		1 Months Ended		12 Months Ended		13 Months Ended
		Dec. 31, 2023		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2024
Disclosure of investments accounted for using equity method [line items]
Dividends received				R$ 1161439	R$ 1452898
Vale SA [Member]
Disclosure of investments accounted for using equity method [line items]
Cosan ownership interest						4.90%
Affiliates with significant influence [member] | Vale SA [Member]
Disclosure of investments accounted for using equity method [line items]
Shares issued by the investee		4,539,007,580		4,539,007,580
Treasury shares by the investee		239,153,280		239,153,280
Shares held by Cosan		210,866,700		210,866,700
Cosan ownership interest (total shares)				4.65%
Cosan ownership interest		4.90%	[1]	4.90%
Market price at December 31, 2023 (in R$)				R$ 73.89
Fair value on the quoted market		R$ 15580940		R$ 15580940
Dividends received	[2]			R$ 1305410
[1] Equity in earnings related to the one Dividends and interest on equity received before obtaining significant influence.

INVESTMENTS IN SUBSIDIARIES _14

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Summary of Changes in Non-controlling Interests in Subsidiaries (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of investments accounted for using equity method [line items]
Beginning balance	R$ 27516232	R$ 14129085
Profit (loss), attributable to non-controlling interests	3,790,353	1,644,843	R$ 384320
Gain (loss) with capital increase	10,830	(4,121,509)
Other comprehensive income	(91,736)	(95,471)
Dividends	(1,550,643)	(912,735)
Capital (reduction) increase	(24,022)	7,889,251
Acquisition of non-controlling interest		(1,092,374)
Business combination	237,460	10,062,503
Reclassification
Other	137,399	(213,110)
Ending balance	30,025,873	27,516,232	14,129,085
Comgas [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	27,151	28,466
Profit (loss), attributable to non-controlling interests	11,419	14,881
Gain (loss) with capital increase
Other comprehensive income	444
Dividends	(6,869)	(16,926)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other		730
Ending balance	32,145	27,151	28,466
Sulgás [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance
Profit (loss), attributable to non-controlling interests		6,466
Gain (loss) with capital increase
Other comprehensive income
Dividends		(26,701)
Capital (reduction) increase
Acquisition of non-controlling interest		(888,450)
Business combination		908,883
Other		(198)
Ending balance
Commit Gás S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	2,058,651
Profit (loss), attributable to non-controlling interests	185,312	107,593
Gain (loss) with capital increase
Other comprehensive income
Dividends	(309,324)	(64,435)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination		2,015,493
Reclassification	372,030
Other	(109)
Ending balance	1,562,500	2,058,651
Norgas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance
Profit (loss), attributable to non-controlling interests
Gain (loss) with capital increase
Other comprehensive income
Dividends
Capital (reduction) increase
Business combination
Reclassification	372,030
Other
Ending balance	372,030
Biometano Verde Paulinia S.A [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance
Profit (loss), attributable to non-controlling interests	521
Gain (loss) with capital increase
Other comprehensive income
Dividends
Capital (reduction) increase
Business combination	237,460
Reclassification
Other
Ending balance	237,981
Compass Gas E Energia S A [Member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	782,583	761,432
Profit (loss), attributable to non-controlling interests	192,358	221,871
Gain (loss) with capital increase		(78)
Other comprehensive income	132	3,197
Dividends	(183,126)	(201,024)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other	(1,275)	(2,815)
Ending balance	790,672	782,583	761,432
Rumo S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	10,797,146	10,527,777
Profit (loss), attributable to non-controlling interests	503,029	357,642
Gain (loss) with capital increase	(9,280)	(21,358)
Other comprehensive income	704	2,061
Dividends	(122,165)	(89,194)
Capital (reduction) increase	(12,250)
Acquisition of non-controlling interest
Business combination
Reclassification
Other	(52,595)	20,218
Ending balance	11,104,589	10,797,146	10,527,777
Sinlog Tecnologia em Logística S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	14,911	6,549
Profit (loss), attributable to non-controlling interests	(1,969)	(7,677)
Gain (loss) with capital increase	(12,622)	16,039
Other comprehensive income
Dividends
Capital (reduction) increase	21,959
Acquisition of non-controlling interest
Business combination
Reclassification
Other	22,279
Ending balance		14,911	6,549
Cosan Limited Partners Brasil [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	9	14
Profit (loss), attributable to non-controlling interests	(2)	(5)
Gain (loss) with capital increase
Other comprehensive income
Dividends
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other
Ending balance	7	9	14
Cosan Lubes Investments S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	702,001	683,143
Profit (loss), attributable to non-controlling interests	82,979	145,981
Gain (loss) with capital increase
Other comprehensive income	(78,742)	(127,123)
Dividends	(15,346)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other	4,956
Ending balance	695,848	702,001	683,143
Payly [Member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance		2,602
Profit (loss), attributable to non-controlling interests		(1,626)
Gain (loss) with capital increase
Other comprehensive income
Dividends
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Other		(976)
Ending balance			2,602
Cosan Nove Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	2,634,310
Profit (loss), attributable to non-controlling interests	338,315	53,353
Gain (loss) with capital increase	32,732	(1,416,657)
Other comprehensive income	(14,728)	10,070
Dividends	(436,566)	(12,434)
Capital (reduction) increase		4,000,910
Acquisition of non-controlling interest
Business combination
Reclassification
Other	12,956	(932)
Ending balance	2,567,019	2,634,310
Cosan Dez Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	1,302,661
Profit (loss), attributable to non-controlling interests	573,987	14,965
Gain (loss) with capital increase		(2,592,096)
Other comprehensive income	454	5,073
Dividends	(372,772)	(3,540)
Capital (reduction) increase	1	3,888,341
Acquisition of non-controlling interest
Business combination
Reclassification
Other	7,710	(10,082)
Ending balance	1,512,041	1,302,661
Janus Brasil Participacoes S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	3,773,279
Profit (loss), attributable to non-controlling interests	924,908	(10,971)
Gain (loss) with capital increase
Other comprehensive income
Dividends	(74,830)
Capital (reduction) increase
Acquisition of non-controlling interest		(196,857)
Business combination		3,981,107
Reclassification
Other	119,844
Ending balance	4,743,201	3,773,279
Tellus Brasil Participacoes S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	2,584,058
Profit (loss), attributable to non-controlling interests	562,713	8,531
Gain (loss) with capital increase
Other comprehensive income
Dividends	(40,531)
Capital (reduction) increase	(18,400)
Acquisition of non-controlling interest		(7,508)
Business combination		2,583,035
Reclassification
Other	68,488
Ending balance	3,156,328	2,584,058
Gamiovapar Empreendimentos e Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	505,681
Profit (loss), attributable to non-controlling interests	19,233	2,900
Gain (loss) with capital increase
Other comprehensive income
Dividends	(47,377)
Capital (reduction) increase	(5,004)
Acquisition of non-controlling interest		4,975
Business combination		497,806
Reclassification
Other	(289)
Ending balance	472,244	505,681
Duguetiapar Empreendimentos e Participações S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	70,857
Profit (loss), attributable to non-controlling interests	26,185	(788)
Gain (loss) with capital increase
Other comprehensive income
Dividends	(30,319)
Capital (reduction) increase
Acquisition of non-controlling interest		(4,534)
Business combination		76,179
Reclassification
Other	(8)
Ending balance	66,715	70,857
Radar II Propriedades Agricolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	878,879
Profit (loss), attributable to non-controlling interests	174,346	246,698
Gain (loss) with capital increase
Other comprehensive income		108
Dividends	37,831	(124,858)
Capital (reduction) increase	(1,902)
Acquisition of non-controlling interest
Business combination
Reclassification
Other		756,931
Ending balance	1,089,154	878,879
Radar Propriedades Agricolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	212,065
Profit (loss), attributable to non-controlling interests	4,331	34,002
Gain (loss) with capital increase
Other comprehensive income
Dividends	(4,677)	(20,516)
Capital (reduction) increase	(7,275)
Acquisition of non-controlling interest
Business combination
Reclassification
Other		198,579
Ending balance	204,444	212,065
Nova Agrícola Ponte Alta S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	365,807
Profit (loss), attributable to non-controlling interests	35,196	97,035
Gain (loss) with capital increase
Other comprehensive income
Dividends	16,010	(50,267)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other		319,039
Ending balance	417,013	365,807
Nova Amaralina Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	2,041
Profit (loss), attributable to non-controlling interests	12,971	8,000
Gain (loss) with capital increase
Other comprehensive income
Dividends	14,881	(31,444)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other		25,485
Ending balance	29,893	2,041
Nova Santa Bárbara Agrícola S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	201,389
Profit (loss), attributable to non-controlling interests	(3,141)	53,686
Gain (loss) with capital increase
Other comprehensive income
Dividends	(415)	(5,041)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other		152,744
Ending balance	197,833	201,389
Terras da Ponta Alta S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	73,421
Profit (loss), attributable to non-controlling interests	14,440	39,890
Gain (loss) with capital increase
Other comprehensive income
Dividends	(3,610)	(16,778)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other		50,309
Ending balance	84,251	73,421
Paineira Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	157,784
Profit (loss), attributable to non-controlling interests	40,115	58,604
Gain (loss) with capital increase
Other comprehensive income
Dividends	1,404	(27,222)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other		126,402
Ending balance	199,303	157,784
Manacá Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	160,553
Profit (loss), attributable to non-controlling interests	40,163	46,793
Gain (loss) with capital increase
Other comprehensive income
Dividends	19	(23,319)
Capital (reduction) increase	(1,151)
Acquisition of non-controlling interest
Business combination
Reclassification
Other		137,079
Ending balance	199,584	160,553
Castanheira Propriedades Agrícolas S.A. [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance	210,995
Profit (loss), attributable to non-controlling interests	52,944	77,819
Gain (loss) with capital increase
Other comprehensive income
Dividends	27,139	(66,151)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Reclassification
Other		199,327
Ending balance	291,078	210,995
Violeta Fundo de Investimento Multimercado [member]
Disclosure of investments accounted for using equity method [line items]
Beginning balance		2,119,102
Profit (loss), attributable to non-controlling interests		69,200
Gain (loss) with capital increase		(107,359)
Other comprehensive income		11,143
Dividends		(132,885)
Capital (reduction) increase
Acquisition of non-controlling interest
Business combination
Other		(1,959,201)
Ending balance			R$ 2119102

INVESTMENTS IN SUBSIDIARIES _15

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Schedule of summarized financial information of affiliates with significant influence (Details) - BRL (R$) R$ in Thousands		1 Months Ended		12 Months Ended				13 Months Ended
		Dec. 31, 2023		Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2024	Dec. 31, 2020
Disclosure of investments accounted for using equity method [line items]
Current assets		R$ 28610189		R$ 28610189	R$ 25577934
Non-current assets held for sale		2,138,165		2,138,165	40,383
Non-current assets		111,255,193		111,255,193	108,907,058
Current liabilities		16,158,805		16,158,805	15,798,213
Liabilities related to assets held for sale		238,393		238,393
Non-current liabilities		72,725,397		72,725,397	70,517,380
Revenue				39,468,497	39,322,786		R$ 26093154
Other comprehensive income				(344,957)	993,684		(467,466)
Total comprehensive income for the year				4,539,787	3,814,559		6,228,994
Equity		50,981,180		50,981,180	48,169,399		28,870,022		R$ 20818867
Profit for the period of one month				4,884,744	2,820,875	[1]	6,696,460
Interest in earnings of associates				350,399	418,897	[1]	R$ 130225
Vale SA [Member]
Disclosure of investments accounted for using equity method [line items]
Equity		190,965,000		190,965,000
Cosan ownership interest								4.90%
Profit for the period of one month				39,940,000
Affiliates with significant influence [member] | Vale SA [Member]
Disclosure of investments accounted for using equity method [line items]
Current assets		71,488,000		71,488,000
Non-current assets held for sale		19,041,000		19,041,000
Non-current assets		559,608,737		559,608,737
Current liabilities		69,424,316		69,424,316
Liabilities related to assets held for sale		2,714,000		2,714,000
Non-current liabilities		234,756,474		234,756,474
Revenue				208,066,000
Other comprehensive income				(2,467,000)
Total comprehensive income for the year				38,087,000
Equity		R$ 326980947		R$ 326980947
Cosan ownership interest		4.90%	[2]	4.90%
Equity interest of Cosan's Investment		R$ 16022066		R$ 16022066
Profit for the period of one month	[2]	2,189,734
Cosan's share of one month period	[2]	107,297
Amortization of fair value adjustments	[2]	(11,222)
Interest in earnings of associates	[2]	R$ 96075
[1]Amounts after the reclassification of the discontinued operation.[2] Equity in earnings related to the one

INVESTMENTS IN SUBSIDIARIES _16

INVESTMENTS IN SUBSIDIARIES AND ASSOCIATES - Acquisition of subsidiaries - Additional information (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Oct. 20, 2023	Jan. 03, 2022
Disclosure of investments accounted for using equity method [line items]
Acquisition consideration price	R$ 247152
Capital contribution	100,000
Cash transferred	135,000
Contingent consideration	12,152
Compas Comercializacao [Member] | Biometano Verde Paulínia S.A. (“BVP”) acquisition [member]
Disclosure of investments accounted for using equity method [line items]
Percentage of voting equity interests acquired (as a percent)		51%
Acquisition consideration price		R$ 247152
Capital contribution		100,000
Cash transferred		135,000
Contingent consideration		12,152
Biogas supply contract, lending contract and licenses related intangible assets recognised as of acquisition date		R$ 384277
Net profit of acquiree since the acquisition date	1,104
Profit (loss) of combined entity as if combination occurred at beginning of period	R$ 2826
Compass Um Participacoes SA [member]
Disclosure of investments accounted for using equity method [line items]
Percentage of voting equity interests acquired (as a percent)			51%

INVESTMENT IN JOINT VENTURE - S

INVESTMENT IN JOINT VENTURE - Summary of Changes to Investments in Joint Ventures (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
	Jul. 07, 2023	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of joint ventures [line items]
Beginning balance		R$ 11221356		R$ 10936663
Interest in earnings of joint ventures		1,695,945		(92,179)	[1]	R$ 4590631
Asset and liability valuation adjustment		(7,428)		1,053,226
Dividends		(1,214,731)		(676,354)
Capital increase		47,300
Ending balance		R$ 11742442		11,221,356		10,936,663
Raizen S A [Member]
Disclosure of joint ventures [line items]
Shares issued by the joint venture		10,352,509,484
Investor's shares		4,557,597,117
Ownership percentage (directly and indirectly)		30.92%
Beginning balance		R$ 11221356		10,936,663
Interest in earnings of joint ventures		1,694,679		(92,179)
Asset and liability valuation adjustment		(7,428)		1,053,226
Dividends		(1,214,731)		(676,354)
Capital increase
Ending balance		R$ 11693876		11,221,356		R$ 10936663
Raizen S A [Member] | Direct
Disclosure of joint ventures [line items]
Ownership percentage (directly and indirectly)		5.02%
Raizen S A [Member] | Indirect
Disclosure of joint ventures [line items]
Ownership percentage (directly and indirectly)		25.90%
Terminal Alvorada S.A [Member]
Disclosure of joint ventures [line items]
Shares issued by the joint venture		100,197,076
Investor's shares		50,098,538
Ownership percentage (directly and indirectly)		50%
Beginning balance
Interest in earnings of joint ventures		1,266
Asset and liability valuation adjustment
Dividends
Capital increase	R$ 47300	47,300	[2]
Ending balance		R$ 48566
Terminal Alvorada S.A [Member] | Direct
Disclosure of joint ventures [line items]
Ownership percentage (directly and indirectly)		50%
Terminal Alvorada S.A [Member] | Indirect
Disclosure of joint ventures [line items]
Ownership percentage (directly and indirectly)
[1]Amounts after the reclassification of the discontinued operation.[2] On July 7, 2023, the subsidiary Rumo S.A contributed R$47,300 to form the joint venture Terminal Alvorada S.A with CHS Agronegócio Indústria e Comércio Ltda “CHS”, whose objective is to transform the CHS road transshipment warehouse in Alvorada (TO) in a road-rail transshipment terminal.

INVESTMENT IN JOINT VENTURE - A

INVESTMENT IN JOINT VENTURE - Additional Information (Detail) - BRL (R$) R$ in Thousands				12 Months Ended
		Sep. 30, 2023	Jul. 07, 2023	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of joint ventures [line items]
Capital increase				R$ 47300
Dividends received from joint ventures, classified as investing activities				906,534		R$ 1174771		R$ 819729
Gain on advantageous purchase						99,341		416,268
Previously allocated dividends from Joint Ventures				906,534
Equity income (loss) of jointly controlled companies				R$ 1695945		R$ 92179	[1]	R$ 4590631
Cosan Nove Participações S.A. [member]
Disclosure of joint ventures [line items]
Percentage of ownership interest				66.16%
Cosan Nove Participações S.A. [member] | Direct
Disclosure of joint ventures [line items]
Percentage of ownership interest				73.09%		73.09%
Rumo S.A. [member] | Direct
Disclosure of joint ventures [line items]
Percentage of ownership interest	[2]			30.42%		30.35%
Raizen S A [Member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture				30.92%
PIS and COFINS tax credits relating to Complementary Law 192 by 22		R$ 3765456
PIS and COFINS tax credits relating to Complementary Law 194 by 22		1,465,726
PIS and COFINS tax credits relating to Complementary Laws		5,231,182
Share of profit (loss) of joint ventures accounted for using equity method, net of tax		R$ 1617481
Capital increase
Equity income (loss) of jointly controlled companies				R$ 1694679		R$ 92179
Raizen S A [Member] | Direct
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture				5.02%
Raizen S A [Member] | Indirect
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture				25.90%
Raizen S A [Member] | Cosan Nove Participações S.A. [member] | Indirect
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture				39.15%
Terminal Alvorada S.A [Member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture				50%
Capital increase			R$ 47300	R$ 47300	[3]
Equity income (loss) of jointly controlled companies				R$ 1266
Terminal Alvorada S.A [Member] | Direct
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture				50%
Terminal Alvorada S.A [Member] | Indirect
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture
[1]Amounts after the reclassification of the discontinued operation.[2] The Company is the largest shareholder. In addition, the Company has decision-making power over the relevant activities of this entity and has the right to appoint a majority of the members of the board of directors in accordance with the shareholders' agreement entered with certain other shareholders of the entity On July 7, 2023, the subsidiary Rumo S.A contributed R$47,300 to form the joint venture Terminal Alvorada S.A with CHS Agronegócio Indústria e Comércio Ltda “CHS”, whose objective is to transform the CHS road transshipment warehouse in Alvorada (TO) in a road-rail transshipment terminal.

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Additional Information (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
	Jul. 01, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		R$ 21258314	R$ 20661870
Additions		R$ 2037779	246,517	R$ 104840
Period over which management has projected cash flows		10 years
Explanation of period over which management has projected cash flows		the use of periods greater than five years in the preparation of discounted cash flows is appropriate for the purpose of calculating the recoverable amount, because it reflects the estimated time of use of the asset and of the business groups</span>." id="sjs-C7">&lt;span style="border-left: none; border-right: none;">the use of periods greater than five years in the preparation of discounted cash flows is appropriate for the purpose of calculating the recoverable amount, because it reflects the estimated time of use of the asset and of the business groups&lt;/span>.
Term of supply contract		20 years
Internally generated [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		R$ 126522	109,265
Rumo [member]
Disclosure of detailed information about intangible assets [line items]
Capitalized borrowing costs		R$ 41304	R$ 86614
Weighted average interest rate used to capitalize borrowing costs		12.30%	13.25%
Compass Gás e Energia [member]
Disclosure of detailed information about intangible assets [line items]
Capitalized borrowing costs		R$ 98214	R$ 62365
Weighted average interest rate used to capitalize borrowing costs		8.87%	6.27%
Additions	R$ 1510810
Compass Gás e Energia [member] | Contract assets
Disclosure of detailed information about intangible assets [line items]
Capitalized borrowing costs		R$ 82441	R$ 70884
Weighted average interest rate used to capitalize borrowing costs		12.70%	12.06%
Comgas [member]
Disclosure of detailed information about intangible assets [line items]
Estimated investments to be made for sub-concession contracts		R$ 20000000
Obligations of estimated investments for sub-concession contracts		R$ 3000000
Term of cycle to define efficient business plan		5 years
Sulgás [member]
Disclosure of detailed information about intangible assets [line items]
Capitalized borrowing costs		R$ 973	R$ 217
Weighted average interest rate used to capitalize borrowing costs		5.81%	4.10%
Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Discount rate applied to future cash flows		11.80%	10.10%
Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Discount rate applied to future cash flows		12.40%	24.80%
Investment Properties [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Discount rate used in current measurement of fair value less costs of disposal		11.12%	11.20%
Investment Properties [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Discount rate used in current measurement of fair value less costs of disposal		11.20%	13.75%

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Summary of Depreciation on Straight-line Basis Over the Estimated Useful life of Assets (Detail)	12 Months Ended
	Dec. 31, 2023
IT equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	20%
Bottom of range [member] | Buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	4%
Bottom of range [member] | Machines, equipment and installations [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	8%
Bottom of range [member] | Furniture and utensils [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	10%
Bottom of range [member] | Wagons [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 ways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	3%
Bottom of range [member] | Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	10%
Top of range [member] | Buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	5%
Top of range [member] | Machines, equipment and installations [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	11%
Top of range [member] | Furniture and utensils [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	15%
Top of range [member] | Wagons [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	6%
Top of range [member] | Locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	8%
Top of range [member] | Permanent ways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	4%
Top of range [member] | Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	20%

PROPERTY, PLANT AND EQUIPMENT_5

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Schedule of Property Plant and Equipment (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		R$ 18948436
Ending balance		21,239,974	R$ 18948436
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		27,525,077	24,156,064
Additions		4,624,509	3,415,047
Business Combination			834,888
Write-offs		(488,441)	(141,404)
Transfers	[1]	174,862	(95,568)
Exchange differences		(46,842)	309,603
Assets held for sale		(396,774)
Write-off by disposal of investment			(953,553)
Ending balance		31,392,391	27,525,077
Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(8,576,641)	(7,507,511)
Additions		(1,754,690)	(1,565,295)
Write-offs		247,793	34,153
Transfers	[1]	(82,255)	112,800
Exchange differences		11,995	(270,402)
Assets held for sale		1,381
Write-off by disposal of investment			619,614
Ending balance		(10,152,417)	(8,576,641)
Land, buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		1,613,355
Ending balance		1,590,634	1,613,355
Land, buildings and improvements [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		2,135,403	2,001,165
Additions		11,356	5,442
Business Combination			310,730
Write-offs		(199,080)	(3,368)
Transfers	[1]	281,621	182,504
Exchange differences		(11,626)	35,544
Assets held for sale		(89)
Write-off by disposal of investment			(396,614)
Ending balance		2,217,585	2,135,403
Land, buildings and improvements [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(522,048)	(618,618)
Additions		(76,599)	(73,712)
Write-offs		17,769	16,135
Transfers	[1]	(49,649)
Exchange differences		3,536	(22,244)
Assets held for sale		40
Write-off by disposal of investment			208,661
Ending balance		(626,951)	(522,048)
Machines, equipment and installations [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		1,193,561
Ending balance		1,192,028	1,193,561
Machines, equipment and installations [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		1,942,798	1,974,614
Additions		18,671	12,208
Business Combination			227,257
Write-offs		(34,872)	(15,368)
Transfers	[1]	196,158	141,379
Exchange differences		(23,492)	131,160
Assets held for sale
Write-off by disposal of investment			(528,452)
Ending balance		2,099,263	1,942,798
Machines, equipment and installations [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(749,237)	(882,542)
Additions		(183,965)	(187,599)
Write-offs		14,870	26,732
Transfers	[1]	5,476	8,170
Exchange differences		4,684	(120,943)
Assets held for sale		937
Write-off by disposal of investment			406,945
Ending balance		(907,235)	(749,237)
Wagons and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[2]	4,637,017
Ending balance	[2]	4,831,568	4,637,017
Wagons and locomotives [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[2]	7,994,336	7,738,889
Additions	[2]	898	772
Business Combination	[2]
Write-offs	[2]	(118,414)	(61,536)
Transfers	[1],[2]	821,701	316,211
Exchange differences	[2]
Assets held for sale	[2]
Write-off by disposal of investment	[2]
Ending balance	[2]	8,698,521	7,994,336
Wagons and locomotives [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	[2]	(3,357,319)	(2,842,050)
Additions	[2]	(613,033)	(566,999)
Write-offs	[2]	110,237	139
Transfers	[1],[2]	(6,838)	51,591
Exchange differences	[2]
Assets held for sale	[2]
Write-off by disposal of investment	[2]
Ending balance	[2]	(3,866,953)	(3,357,319)
Permanent railways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		6,653,877
Ending balance		8,341,835	6,653,877
Permanent railways [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		10,416,500	8,755,001
Additions		710	11,120
Business Combination
Write-offs		(116,957)	(52)
Transfers	[1]	2,552,077	1,650,431
Exchange differences
Assets held for sale
Write-off by disposal of investment
Ending balance		12,852,330	10,416,500
Permanent railways [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(3,762,623)	(3,115,641)
Additions		(806,398)	(670,921)
Write-offs		89,725	23,931
Transfers	[1]	(31,199)	8
Exchange differences
Assets held for sale
Write-off by disposal of investment
Ending balance		(4,510,495)	(3,762,623)
Construction in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		4,301,708
Ending balance		4,772,576	4,301,708
Construction in progress [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		4,315,087	3,244,653
Additions		4,577,377	3,387,758
Business Combination			133,474
Write-offs		(2,157)	(9,024)
Transfers	[1]	(3,710,146)	(2,419,014)
Exchange differences		1,944	684
Assets held for sale		(396,150)
Write-off by disposal of investment			(23,444)
Ending balance		4,785,955	4,315,087
Construction in progress [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(13,379)	(13,379)
Additions
Write-offs
Transfers	[1]
Exchange differences
Assets held for sale
Write-off by disposal of investment
Ending balance		(13,379)	(13,379)
Others assets [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		548,918
Ending balance		511,333	548,918
Others assets [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		720,953	441,742
Additions		15,497	2,253
Business Combination			163,427
Write-offs		(16,961)	(52,056)
Transfers	[1]	33,451	32,921
Exchange differences		(13,668)	142,215
Assets held for sale		(535)
Write-off by disposal of investment			(5,043)
Ending balance		738,737	720,953
Others assets [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		(172,035)	(35,281)
Additions		(74,695)	(66,064)
Write-offs		15,192	514
Transfers	[1]	(45)	53,031
Exchange differences		3,775	(127,215)
Assets held for sale		404
Write-off by disposal of investment			4,008
Ending balance		R$ 227404	R$ 172035
[1] Transfers of property, plant and equipment resulting from capitalization and other reclassifications of those assets. As of December 31, 2023, assets, mainly wagons and locomotives in the amount of R$1,390,404 (R$745,203 as of December 31, 2022), were pledged to guarantee bank loans.

PROPERTY, PLANT AND EQUIPMENT_6

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Schedule of Property Plant and Equipment (Detail) (Parenthetical) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Wagons and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Bank loan guarantee	R$ 1390404	R$ 745203

PROPERTY, PLANT AND EQUIPMENT_7

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Summary of Intangible Assets and Goodwill (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		R$ 22121942
Ending balance		22,650,287	R$ 22121942
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		28,411,474	23,308,283
Additions		194,137	142,755
Business combination		582,238	4,508,809
Write-offs		(64,411)	(57,163)
Transfers	[1]	1,438,757	897,166
Exchange differences		(147,233)	23,266
Assets held for sale		(486,290)
Write-off by disposal of investment			(411,642)
Ending balance		29,928,672	28,411,474
Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(6,289,532)	(5,526,785)
Additions		(1,093,503)	(983,154)
Write-offs		37,221	25,504
Transfers	[1]	57,929	(60)
Exchange differences		4,135	19,347
Assets held for sale		5,365
Write-off by disposal of investment			175,616
Ending balance		(7,278,385)	(6,289,532)
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		1,460,072
Ending balance		1,391,974	1,460,072
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		1,460,072	1,132,817
Additions		4,731	10,031
Business combination			402,055
Write-offs
Transfers	[1]
Exchange differences		(42,012)	(21,909)
Assets held for sale		(30,817)
Write-off by disposal of investment			(62,922)
Ending balance		1,391,974	1,460,072
Goodwill [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance
Additions
Write-offs
Transfers	[1]
Exchange differences
Assets held for sale
Write-off by disposal of investment
Ending balance
Concession rights [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		18,246,781
Ending balance		18,820,566	18,246,781
Concession rights [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		22,899,744	19,616,524
Additions
Business combination			2,508,558
Write-offs		(62,272)	(57,723)
Transfers	[1]	1,460,012	837,788
Exchange differences
Assets held for sale
Write-off by disposal of investment			(5,403)
Ending balance		24,297,484	22,899,744
Concession rights [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(4,652,963)	(3,910,259)
Additions		(861,103)	(773,765)
Write-offs		37,148	25,658
Transfers	[1]
Exchange differences
Assets held for sale
Write-off by disposal of investment			5,403
Ending balance		(5,476,918)	(4,652,963)
Licenses [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		480,899
Ending balance		179,828	480,899
Licenses [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		500,093	379,182
Additions			2,605
Business combination			436,594
Write-offs
Transfers	[1]	183,996	(1,911)
Exchange differences		(4,451)	771
Assets held for sale		(436,594)
Write-off by disposal of investment			(317,148)
Ending balance		243,044	500,093
Licenses [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(19,194)	(167,287)
Additions		(6,969)	(8,879)
Write-offs
Transfers	[1]	(37,209)
Exchange differences		156	(771)
Assets held for sale
Write-off by disposal of investment			157,743
Ending balance		(63,216)	(19,194)
Brands and patents [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		154,722
Ending balance		146,279	154,722
Brands and patents [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		163,923	66,640
Additions
Business combination			98,382
Write-offs
Transfers	[1]
Exchange differences		(8,443)	(1,099)
Assets held for sale
Write-off by disposal of investment
Ending balance		155,480	163,923
Brands and patents [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(9,201)	(9,201)
Additions
Write-offs
Transfers	[1]
Exchange differences
Assets held for sale
Write-off by disposal of investment
Ending balance		(9,201)	(9,201)
Customer Relationships [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		1,657,490
Ending balance		1,342,391	1,657,490
Customer Relationships [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		2,827,984	1,604,067
Additions		121,806	113,497
Business combination			1,062,832
Write-offs		(64)	(19)
Transfers	[1]	(219,318)	(6)
Exchange differences		(97,642)	47,613
Assets held for sale		(1,819)
Write-off by disposal of investment
Ending balance		2,630,947	2,827,984
Customer Relationships [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(1,170,494)	(1,028,608)
Additions		(196,995)	(164,843)
Write-offs		2	1
Transfers	[1]	75,265
Exchange differences		2,453	22,956
Assets held for sale		1,213
Write-off by disposal of investment
Ending balance		(1,288,556)	(1,170,494)
Others [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		121,978
Ending balance		194,886	121,978
Others [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		559,658	509,053
Additions		67,600	16,622
Business combination		7,875	388
Write-offs		(2,075)	(579)
Transfers	[1]	14,067	61,295
Exchange differences		5,315	(2,110)
Assets held for sale		(17,060)
Write-off by disposal of investment			(26,169)
Ending balance		635,380	559,658
Others [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(437,680)	(411,430)
Additions		(28,436)	(35,667)
Write-offs		71	155
Transfers	[1]	19,873	(60)
Exchange differences		1,526	(2,838)
Assets held for sale		4,152
Write-off by disposal of investment			12,470
Ending balance		(440,494)	(437,680)
Supply Agreement [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance
Ending balance		574,363
Supply Agreement [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance
Additions
Business combination		574,363
Write-offs
Transfers	[1]
Exchange differences
Assets held for sale
Write-off by disposal of investment
Ending balance		574,363
Supply Agreement [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance
Additions
Write-offs
Transfers	[1]
Exchange differences
Assets held for sale
Write-off by disposal of investment
Ending balance
[1] The number of transfers also includes a portion of R$ 103,084 of intangible assets that was reclassified to financial assets (R$35,057, year ended December 31, 2022).

PROPERTY, PLANT AND EQUIPMENT_8

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Summary of Intangible Assets and Goodwill (Detail) (Parenthetical) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets reclassified to financial assets	R$ 103084	R$ 35057

PROPERTY, PLANT AND EQUIPMENT_9

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Summary of Intangible Assets (Excluding Goodwill) (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		R$ 21258314	R$ 20661870
Concession rights [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		18,820,566	18,246,781
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	[1]	R$ 12307964	11,614,163
Concession rights [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	[1]	3.54%
Concession rights [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	[1]	4.58%
Concession rights [member] | Rumo Malha Norte SA [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	[2]	1.59%
Intangible assets other than goodwill	[2]	R$ 6512602	6,632,618
Port operation license [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization		3.70%
Intangible assets other than goodwill		R$ 47610	44,305
Licenses and authorizations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	[3]		436,594
Licenses and authorizations [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		R$ 179828	620,804
Licenses and authorizations [member] | Moove [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization		5%
Intangible assets other than goodwill		R$ 132218	139,905
Brands and patents [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		146,279	154,722
Brands and patents [member] | Comma [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		47,015	47,929
Brands and patents [member] | PetroChoice [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	[3]	96,826	104,354
Brands and patents [member] | Tirreno [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	[3]	2,438	2,439
Customer Relationships [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		R$ 1342391	1,517,585
Customer Relationships [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization		20%
Intangible assets other than goodwill		R$ 280111	285,423
Customer Relationships [member] | Moove [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	[3]	R$ 1062280	1,227,588
Customer Relationships [member] | Moove [member] | Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	[3]	5%
Customer Relationships [member] | Moove [member] | Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	[3]	30%
Customer Relationships [member] | Other
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill			4,574
Other [member] | Other
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization		20%
Intangible assets other than goodwill		R$ 104724	56,870
Software license [member] | Other
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization		20%
Intangible assets other than goodwill		R$ 90162	65,108
Others [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		194,886	121,978
Contract of supply [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill		R$ 574363
Contract of supply [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization		5%
Intangible assets other than goodwill		R$ 574363
[1] Intangible asset of the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprising: ( i ) the concession rights recognized in the business combination and (ii) the assets of the concession. Refers to Rumo's railway concession agreement. The amount will be amortized until the end of the concession in 2079 Authorization for: ( i ) installation of port terminal activities; operation of the port facility by the subsidiary TUP Porto São Luís, (ii) lubrication and contamination control solutions, (iii) production and sale of lubricating oils, additives and fluids

PROPERTY, PLANT AND EQUIPMEN_10

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Summary of Combined carrying amounts of goodwill allocated to each cash-generating unit (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of information for cash-generating units [line items]
Growth rates (as a percent)	3.50%	2.70%
Assumptions
Risk-free fee (T-Note 10y) (as a percent)	3.51%
Market risk premium (as a percent)	4.60%
BR
Assumptions
Inflation (as a percent)	3.76%
Country risk premium (as a percent)	4.40%
Tax rate (as a percent)	34%
US
Assumptions
Inflation (as a percent)	2%
UK
Assumptions
Inflation (as a percent)	2%
Country risk premium (as a percent)	0.88%
Tax rate (as a percent)	19%
ARG
Assumptions
Country risk premium (as a percent)	17.55%
Tax rate (as a percent)	30%
Bottom of range [member]
Disclosure of information for cash-generating units [line items]
Discount rates (as a percent)	11.80%	10.10%
Top of range [member]
Disclosure of information for cash-generating units [line items]
Discount rates (as a percent)	12.40%	24.80%
Brands and patents [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets	R$ 146279	R$ 154722
Licenses and authorizations [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets		436,594
Cash-generating units [member] | Goodwill [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets	1,391,974	1,460,072
UGC Moove [member] | Goodwill [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets	1,254,253	1,296,266
UGC Moove [member] | Brands and patents [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets	146,279	154,722
UGC Moove [member] | Licenses and authorizations [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets
UGC Compass [member] | Goodwill [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets	100,192	100,192
UGC Compass [member] | Brands and patents [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets
UGC Compass [member] | Licenses and authorizations [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets
UGC Rumo [member] | Goodwill [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets	37,529	37,529
UGC Rumo [member] | Brands and patents [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets
UGC Rumo [member] | Licenses and authorizations [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets
UGC Cosan corporate [member] | Goodwill [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets		26,085
UGC Cosan corporate [member] | Brands and patents [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets
UGC Cosan corporate [member] | Licenses and authorizations [member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill and intangible assets		R$ 436594

PROPERTY, PLANT AND EQUIPMEN_11

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Summary of transaction charts of contract asset (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Disclosure of property plant and equipment intangible assets goodwill right of use assets and contract assets [line items]
Beginning of period		R$ 1118715	R$ 705982
Additions		1,528,094	1,228,641
Business combination			87,735
Write-offs		(31,648)	(25,156)
Transfers	[1]	(1,563,056)	(878,487)
End of period		1,052,105	1,118,715
Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of property plant and equipment intangible assets goodwill right of use assets and contract assets [line items]
Beginning of period		1,110,335	684,970
Additions		1,494,142	1,217,818
Business combination			87,735
Write-offs
Transfers	[1]	(1,563,056)	(880,188)
End of period		1,041,421	1,110,335
Moove [member]
Disclosure of property plant and equipment intangible assets goodwill right of use assets and contract assets [line items]
Beginning of period		8,380	21,012
Additions		33,952	10,823
Business combination
Write-offs		(31,648)	(25,156)
Transfers	[1]		1,701
End of period		R$ 10684	R$ 8380
[1] Included in the amount of transfers is a portion of the intangible asset that was reclassified as a financial asset .

PROPERTY, PLANT AND EQUIPMEN_12

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Summary of transaction charts of right of use assets (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		R$ 8012869
Additions		2,037,779	R$ 246517	R$ 104840
Ending Balance		9,513,518	8,012,869
Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		9,747,117	9,252,382
Business combination			119,655
Additions	[1]	1,919,847	282,140
Contractual adjustments		117,932	221,655
Write-offs		(38,578)	(131,310)
Transfers		34,742
Exchange differences		(23,056)	2,595
Ending Balance		11,758,004	9,747,117	9,252,382
Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(1,734,248)	(1,305,115)
Additions		(532,769)	(460,415)
Write-offs		11,317	28,287
Exchange differences		11,214	2,995
Ending Balance		(2,244,486)	(1,734,248)	(1,305,115)
Land, buildings and improvements [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		328,221
Ending Balance		329,821	328,221
Land, buildings and improvements [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		453,718	254,883
Business combination			116,919
Additions	[1]	81,911	91,799
Contractual adjustments		17,917	9,008
Write-offs		(25,110)	(24,005)
Transfers
Exchange differences		(11,347)	5,114
Ending Balance		517,089	453,718	254,883
Land, buildings and improvements [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(125,497)	(67,919)
Additions		(74,850)	(65,254)
Write-offs		10,166	6,099
Exchange differences		2,913	1,577
Ending Balance		(187,268)	(125,497)	(67,919)
Machines, equipment and installations [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		159,819
Ending Balance		374,372	159,819
Machines, equipment and installations [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		268,470	142,449
Business combination			2,693
Additions	[1]	233,155	73,317
Contractual adjustments		3,426	52,972
Write-offs		(7,084)	(724)
Transfers		34,742
Exchange differences		(11,589)	(2,237)
Ending Balance		521,120	268,470	142,449
Machines, equipment and installations [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(108,651)	(29,258)
Additions		(47,435)	(81,349)
Write-offs		1,151	710
Exchange differences		8,187	1,246
Ending Balance		(146,748)	(108,651)	(29,258)
Wagons and locomotives [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		508,888
Ending Balance		474,873	508,888
Wagons and locomotives [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		943,096	938,610
Business combination
Additions	[1]		1,006
Contractual adjustments		332	3,480
Write-offs
Transfers
Exchange differences
Ending Balance		943,428	943,096	938,610
Wagons and locomotives [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(434,208)	(399,218)
Additions		(34,347)	(34,990)
Write-offs
Exchange differences
Ending Balance		(468,555)	(434,208)	(399,218)
Software [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		64,975
Ending Balance		60,595	64,975
Software [Member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		85,949	87,028
Business combination
Additions	[1]
Contractual adjustments			(1,079)
Write-offs
Transfers
Exchange differences
Ending Balance		85,949	85,949	87,028
Software [Member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(20,974)	(16,959)
Additions		(4,380)	(4,015)
Write-offs
Exchange differences
Ending Balance		(25,354)	(20,974)	(16,959)
Vehicles [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		13,020
Ending Balance		25,427	13,020
Vehicles [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		34,743	29,099
Business combination			43
Additions	[1]	25,541	4,561
Contractual adjustments			1,540
Write-offs			(218)
Transfers
Exchange differences		(120)	(282)
Ending Balance		60,164	34,743	29,099
Vehicles [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(21,723)	(15,125)
Additions		(13,128)	(7,713)
Write-offs			943
Exchange differences		114	172
Ending Balance		(34,737)	(21,723)	(15,125)
Floating storage and regasification [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance
Ending Balance		1,495,620
Floating storage and regasification [member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance
Business combination
Additions	[1]	1,533,969
Contractual adjustments
Write-offs
Transfers
Exchange differences
Ending Balance		1,533,969
Floating storage and regasification [member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance
Additions		(38,349)
Write-offs
Exchange differences
Ending Balance		(38,349)
Railway and port infrastructure [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		6,937,946
Ending Balance		6,752,810	6,937,946
Railway and port infrastructure [Member] | Gross carrying amount [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		7,961,141	7,800,313
Business combination
Additions	[1]	45,271	111,457
Contractual adjustments		96,257	155,734
Write-offs		(6,384)	(106,363)
Transfers
Exchange differences
Ending Balance		8,096,285	7,961,141	7,800,313
Railway and port infrastructure [Member] | Accumulated depreciation and amortisation [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance		(1,023,195)	(776,636)
Additions		(320,280)	(267,094)
Write-offs			20,535
Exchange differences
Ending Balance		R$ 1343475	R$ 1023195	R$ 776636
[1] The addition of the year is mainly composed of the contract related to the charter of the floating storage and regasification unit (“FSRU”) according to note 2

PROPERTY, PLANT AND EQUIPMEN_13

PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES - Schedule of Balances of Investment Properties (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES
Change in fair value of investment properties		R$ 2259924	R$ 1311691	R$ 17116
Investment properties [member]
PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND GOODWILL, CONTRACT ASSETS, RIGHT-OF-USE AND INVESTMENT PROPERTIES
Investment Properties including properties held for sale at beginning of period		14,103,060	3,886,696
Change in fair value of investment properties		2,259,924	1,311,691
Business combination			9,209,626
Additions		58,506	17,477
Transfers	[1]	(444,782)	(322,430)
Write off		(582)
Investment Properties including properties held for sale at end of period		R$ 15976126	R$ 14103060	R$ 3886696
[1] Transfers to the group of properties maintained for sale as explanatory note 8 Grão de Ouro e Dourados (Tellus Brasil Participações S.A.); Fazenda Santa Rita Cana ( Duguetiapar Empreendimentos e Participações S.A.); Gleba Macaé (Radar II Propriedades Agrícolas S.A.).

COMMITMENTS (Detail)

COMMITMENTS (Detail) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Natural gas distribution [member]
Disclosure of detailed information about commitments [line items]
Financial commitment in an estimated present value	R$ 44057687
Comgas [member]
Disclosure of detailed information about commitments [line items]
Estimated investments to be made for sub-concession contracts	20,000,000
Obligations of estimated investments for sub-concession contracts	3,000,000
Rumo Malha Paulista S.A. [member]
Disclosure of detailed information about commitments [line items]
Estimated investments to be made for sub-concession contracts	6,100,000
Obligations of estimated investments for sub-concession contracts	R$ 3000000
Percentage of physical execution	26.99%
Malha Central S.A. [member]
Disclosure of detailed information about commitments [line items]
Estimated investments to be made for sub-concession contracts	R$ 645573
Percentage of physical execution	96.41%

CONCESSIONS PAYABLE - Summary o

CONCESSIONS PAYABLE - Summary of Concessions Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	R$ 3565373	R$ 3351410
Current	250,971	256,759
Non-current	3,314,402	3,094,651
Disputed lease and concession [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	2,206,945	1,957,149
Disputed lease and concession [member] | Rumo Malha Oeste S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	2,206,945	1,957,149
Lease Installment [Member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	1,067,256	1,138,076
Lease Installment [Member] | Rumo Malha Paulista S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	1,067,256	1,138,076
Concessions and Grants [Member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	291,172	256,185
Concessions and Grants [Member] | Rumo Malha Paulista S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	190,282	156,497
Concessions and Grants [Member] | Rumo Malha Sul S.A. [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	76,191	81,112
Concessions and Grants [Member] | Rumo Malha Central S A [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	R$ 24699	R$ 18576

CONCESSIONS PAYABLE - Summary_2

CONCESSIONS PAYABLE - Summary of leases and grants related to concession payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases and grants under IFRS 16
Leases	R$ 1005912	R$ 1279878
Grants	1,859,467	1,525,101
Leases and grants related to concession payable	2,865,379	2,804,979
Current leases and grants related to concession payable	358,464	350,719
Non-current leases and grants related to concession payable	2,506,915	2,454,260
Leases and grants related to concession payable	2,865,379	2,804,979
Rumo Malha Sul S.A. [member]
Leases and grants under IFRS 16
Leases	452,701	542,996
Rumo Malha Paulista S.A. [member]
Leases and grants under IFRS 16
Leases	422,173	539,900
Grants	919,011	732,727
Rumo Malha Oeste S.A. [member]
Leases and grants under IFRS 16
Leases	131,038	185,324
Portofer Transporte Ferroviário Ltda. [member]
Leases and grants under IFRS 16
Leases		11,658
Malha Central S.A. [member]
Leases and grants under IFRS 16
Grants	R$ 940456	R$ 792374

CONCESSIONS PAYABLE - Additiona

CONCESSIONS PAYABLE - Additional Information (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Concessions Payable And Judicial Deposits [line items]
Judicial deposits	R$ 26064	R$ 24125

OTHER TAXES PAYABLE - Schedule

OTHER TAXES PAYABLE - Schedule of Other Taxes Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of other taxes [line items]
Other tax payable	R$ 836960	R$ 913729
Current	673,718	760,041
Non-Current	163,242	153,688
Tax debts installments [member]
Disclosure of other taxes [line items]
Other tax payable	217,348	208,760
ICMS [member]
Disclosure of other taxes [line items]
Other tax payable	190,474	271,688
COFINS [member]
Disclosure of other taxes [line items]
Other tax payable	177,720	246,501
PIS - Revenue tax [member]
Disclosure of other taxes [line items]
Other tax payable	27,073	43,524
Social Security Charges [Member]
Disclosure of other taxes [line items]
Other tax payable	87,214	42,186
IRRF [Member]
Disclosure of other taxes [line items]
Other tax payable	14,133	14,553
Other [member]
Disclosure of other taxes [line items]
Other tax payable	R$ 122998	R$ 86517

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, 2023	Dec. 31, 2022
Disclosure of other taxes [line items]
Other tax payable non current	R$ 163242	R$ 153688
13 to 24 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	881	2,255
25 to 36 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	572	656
37 to 48 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	572	656
49 to 60 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	572	656
over 60 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	R$ 160645	R$ 149465

INCOME TAX AND SOCIAL CONTRIB_3

INCOME TAX AND SOCIAL CONTRIBUTION - Additional Information (Detail) - BRL (R$) R$ in Thousands						12 Months Ended
		Dec. 31, 2023	Dec. 29, 2023	Dec. 28, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Income tax rate						34%
Maximum permitted tax loss carry forwards percentage						30%
Deferred tax assets	[1]	R$ 5609030				R$ 5609030	R$ 4474124
Comgas and Moove [member] | ICMS [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unrecognised tax benefits		336,359		R$ 1681795	R$ 1370304	336,359
Unrecognised tax benefits, Principal		224,472		1,122,358	1,074,989	R$ 224472
Unrecognised tax benefits, interest on income taxes expense		55,574		277,871	138,526
Unrecognised tax benefits, income tax penalties expense		56,312		R$ 281565	R$ 156790
Percentage of discount on unrecognised tax benefits provison			80%
Unrecognised tax benefits, decrease resulting from settlements with taxing authorities			R$ 1345435
Comgas and Moove [member] | ICMS [member] | Bottom of range [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax base of ICMS						15%
Comgas and Moove [member] | ICMS [member] | Top of range [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax base of ICMS						18%
Rumo S.A. [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets		R$ 1869877				R$ 1869877
Rumo Malha Sul S.A. [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax losses and temporary differences						R$ 2678299
[1] Total amount of the balance of deferred income tax and social contribution consolidated assets, R$1,869,877 corresponds to the balance of the subsidiary S.A.

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, 2023	Dec. 31, 2022		Dec. 31, 2021
INCOME TAX AND SOCIAL CONTRIBUTION
Profit before income taxes		R$ 5113751	R$ 2652625	[1]	R$ 6250876
Income tax and social contribution nominal rate		(1,738,675)	(901,893)		(2,125,298)
Adjustments to determine the effective rate
Interest in earnings of investees (non-taxable income)		672,947	122,238		1,734,883
Differences in tax rates on earnings from operating profit		(62,870)	(16,973)		55,910
Granted income tax incentive		279,941	197,307		199,687
Share-based payment transactions			(73)		450
Interest on shareholders' equity		(191,763)	(26,058)		(72,804)
Goodwill amortization effect		1,271
Non-deductible expenses (donations, gifts, etc.)		(16,787)	(13,788)		(28,061)
Tax losses not recorded		(308,358)	(228,579)		(203,809)
ICMS benefit - extemporaneous tax credits		5,506	345,067		290,745
ICMS benefit - current year		68,409	242,694		118,107
Dividend income	[2]	254,260
Provision for non-realization of the benefit of the Federative covenant	[3]	(307,099)
Provision for non-realization of the benefit of the Federative covenant - Interest and Fine	[4]	100,731
Selic on indebtedness		147,741	22,103
Rate differential	[5]	805,725	446,293		5,577
Amortization of the effects on formation of joint ventures					402,571
Benefit Membership Program Zero Litigation	[4]	23,276
Other		(8,681)	(69,934)		67,626
Income taxes		R$ 274426	R$ 118404	[1]	R$ 445584
Effective rate - %		(5.37%)	(4.46%)		(7.13%)
[1]Amounts after the reclassification of the discontinued operation.[2] Refers to dividends received from Vale S.A. As of the 1 2021 and started to calculate and use current and extemporaneous credits resulting from the non-taxation of the ICMS calculation base reduction benefit. The subsidiary takes advantage of the reduction in the ICMS calculation base in the state of Paulo, under the terms of Article 8 45,490 2000 62,399 2016 67,383 2022 Paulo are subject to ICMS at the effective rate of 15% instead of the general rate of 18%. The subsidiary , on the other hand, makes use of the ICMS deferrals provided for in art. 44 1 1 44.637 2014 Adherence to the Tax Litigation Reduction Program, (Joint Ordinance PGFN/RFB No. 01 2023 11 12 13,988 2020 Difference in rate between the nominal rate of 34% and the effective rate applicable to entities that calculate the tax under the presumed profit regime.

INCOME TAX AND SOCIAL CONTRIB_5

INCOME TAX AND SOCIAL CONTRIBUTION - Schedule of Reconciliation of Income and Social Contribution Tax Expenses (Detail) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
INCOME TAX AND SOCIAL CONTRIBUTION
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, 2023	Dec. 31, 2022
INCOME TAX AND SOCIAL CONTRIBUTION
Income tax losses		R$ 2714996	R$ 2244654
Negative base of social contribution		929,055	809,556
Temporary differences
Foreign exchange variation - Loans and borrowings		1,292,954	1,701,529
Provision for lawsuits		218,881	204,303
Impairment provision (Rumo Malha Oeste)		27,072	34,469
Post-employment benefit obligation		150,336	152,373
Provisions for uncertain tax credits and tax losses		34,511	31,880
Provision for non-recoverability of taxes		73,641	70,815
Share-based payment transactions		157,825	82,480
Lease		161,840	167,962
Unrealized loss with derivatives		823,286	674,554
Provisions for profit sharing		159,994	124,833
Business combination – intangible assets		124,379	119,060
Business combination – fixed assets		24,795	36,535
Selic on indebtedness			100,264
Other provisions		691,162	581,059
Deferred tax on pre-operating income		87,454	14,009
Regulatory asset (liability)		6,661	4,843
Other		391,444	488,299
Total deferred tax assets		8,070,286	7,643,477
Exchange rate variation - Loans and borrowings		(195,232)
Provision for lawsuits		(408)
Useful life review		(456,093)	(401,926)
Business combination – fixed assets		(148,872)	(76,263)
Tax goodwill		(618,758)	(359,100)
Unrealized income with derivatives		(299,965)	(226,243)
Fair value adjustment on debts		(281,784)	(548,726)
Marketable securities		(77,437)	(1,150,916)
Investment properties		(455,773)	(391,382)
Goods intended for sale		(10,546)
Capitalized interest			(108,616)
Effects on the formation of joint venture		(103,992)	(106,254)
Business combination - fixed/intangible assets		(4,426,881)	(4,486,211)
Post-employment obligations		(4,641)	(4,594)
Lease		(10,034)	(11,797)
Provisions		(449,153)	(79,092)
Other	[1]	(147,120)	(687,601)
Total deferred tax liabilities		(7,686,689)	(8,638,721)
Total deferred taxes recorded		383,597	(995,244)
Deferred tax assets	[2]	5,609,030	4,474,124
Deferred tax liabilities		(5,225,433)	(5,469,368)
Total deferred, net		R$ 383597	R$ 995244
[1] Refers mainly to the tax loss recognized on the capital contribution in a controlled company. Total amount of the balance of deferred income tax and social contribution consolidated assets, R$1,869,877 corresponds to the balance of the subsidiary S.A.

INCOME TAX AND SOCIAL CONTRIB_7

INCOME TAX AND SOCIAL CONTRIBUTION - Schedule of estimate of tax credit realization (Detail) - BRL (R$) R$ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total	[1]	R$ 5609030	R$ 4474124
Within 1 year
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total		808,979
From 1 to 2 years [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total		1,308,994
From 2 to 3 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total		384,929
From 3 to 4 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total		823,923
From 4 to 5 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total		328,555
From 5 to 8 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total		950,882
From 8 to 10 years
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total		R$ 1002768
[1] Total amount of the balance of deferred income tax and social contribution consolidated assets, R$1,869,877 corresponds to the balance of the subsidiary S.A.

INCOME TAX AND SOCIAL CONTRIB_8

INCOME TAX AND SOCIAL CONTRIBUTION - Summary of Changes in Deferred Tax (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets and liabilities [abstract]
Total deferred taxes recorded	R$ 383597	R$ 995244
Tax loss and negative basis
Deferred tax assets and liabilities [abstract]
Beginning balance	3,054,210	2,367,707
Credited / charged from income for the year	589,841	686,503
Recognized in shareholders' equity
Foreign exchange differences
Ending balance	3,644,051	3,054,210
Post- employment obligations
Deferred tax assets and liabilities [abstract]
Beginning balance	152,373	160,082
Credited / charged from income for the year	(2,037)	(7,709)
Recognized in shareholders' equity
Foreign exchange differences
Ending balance	150,336	152,373
Employee benefits
Deferred tax assets and liabilities [abstract]
Beginning balance	207,313	148,338
Credited / charged from income for the year	110,506	58,975
Recognized in shareholders' equity
Foreign exchange differences
Ending balance	317,819	207,313
Provisions
Deferred tax assets and liabilities [abstract]
Beginning balance	922,526	688,972
Credited / charged from income for the year	122,741	233,554
Recognized in shareholders' equity
Foreign exchange differences
Ending balance	1,045,267	922,526
Unrealized gains on derivatives
Deferred tax assets and liabilities [abstract]
Beginning balance	674,554
Credited / charged from income for the year	148,732	674,554
Recognized in shareholders' equity
Foreign exchange differences
Ending balance	823,286	674,554
Leases
Deferred tax assets and liabilities [abstract]
Beginning balance	167,962	189,890
Credited / charged from income for the year	(6,122)	(21,928)
Recognized in shareholders' equity
Foreign exchange differences
Ending balance	161,840	167,962
Intangible assets
Deferred tax assets and liabilities [abstract]
Beginning balance	119,060	111,590
Credited / charged from income for the year	5,319	7,470
Recognized in shareholders' equity
Foreign exchange differences
Ending balance	124,379	119,060
Other
Deferred tax assets and liabilities [abstract]
Beginning balance	2,345,479	2,024,834
Credited / charged from income for the year	(133,596)	299,687
Recognized in shareholders' equity		(13,071)
Foreign exchange differences	(408,575)	34,029
Ending balance	1,803,308	2,345,479
Deferred Tax Assets
Deferred tax assets and liabilities [abstract]
Beginning balance	7,643,477	5,691,413
Credited / charged from income for the year	835,384	1,931,106
Recognized in shareholders' equity		(13,071)
Foreign exchange differences	(408,575)	34,029
Ending balance	8,070,286	7,643,477
Effects on the formation of joint ventures
Deferred tax assets and liabilities [abstract]
Beginning balance	(106,254)	(602,673)
Credited / charged from income for the year	2,262	496,419
Other comprehensive income
Business combination
Liabilities available for sale
Ending balance	(103,992)	(106,254)
Post-employment obligation
Deferred tax assets and liabilities [abstract]
Beginning balance	(4,594)
Credited / charged from income for the year	(47)	(4,594)
Other comprehensive income
Business combination
Liabilities available for sale
Ending balance	(4,641)	(4,594)
Intangible assets
Deferred tax assets and liabilities [abstract]
Beginning balance	(4,486,211)	(3,492,345)
Credited / charged from income for the year	59,330	369,455
Other comprehensive income
Business combination		(1,363,321)
Liabilities available for sale
Ending balance	(4,426,881)	(4,486,211)
Unrealized gains on derivatives
Deferred tax assets and liabilities [abstract]
Beginning balance	(226,243)	(1,028,058)
Credited / charged from income for the year	(73,722)	807,391
Other comprehensive income		(5,576)
Business combination
Liabilities available for sale
Ending balance	(299,965)	(226,243)
Property, plant and equipment
Deferred tax assets and liabilities [abstract]
Beginning balance	(401,926)	(350,110)
Credited / charged from income for the year	(54,167)	(51,816)
Other comprehensive income
Business combination
Liabilities available for sale
Ending balance	(456,093)	(401,926)
Leases
Deferred tax assets and liabilities [abstract]
Beginning balance	(11,797)	(3,219)
Credited / charged from income for the year	1,763	(8,578)
Other comprehensive income
Business combination
Liabilities available for sale
Ending balance	(10,034)	(11,797)
Fair value adjustment
Deferred tax assets and liabilities [abstract]
Beginning balance	(548,726)	(126,174)
Credited / charged from income for the year	200,336	(355,946)
Other comprehensive income
Business combination		(66,606)
Liabilities available for sale	66,606
Ending balance	(281,784)	(548,726)
Provisions
Deferred tax assets and liabilities [abstract]
Beginning balance	(79,092)	(11,427)
Credited / charged from income for the year	(370,469)	(67,665)
Other comprehensive income
Business combination
Liabilities available for sale
Ending balance	(449,561)	(79,092)
Others
Deferred tax assets and liabilities [abstract]
Beginning balance	(2,773,878)	(843,835)
Credited / charged from income for the year	1,178,542	(1,784,407)
Other comprehensive income	(58,402)	(1,469)
Business combination		(144,167)
Liabilities available for sale
Ending balance	(1,653,738)	(2,773,878)
Deferred Tax Liabilities
Deferred tax assets and liabilities [abstract]
Beginning balance	(8,638,721)	(6,457,841)
Credited / charged from income for the year	943,828	(599,741)
Other comprehensive income	(58,402)	(7,045)
Business combination		(1,574,094)
Liabilities available for sale	66,606
Ending balance	R$ 7686689	R$ 8638721

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1714403	R$ 1801186	R$ 1644061
Judicial deposit	895,901	814,444
Tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	813,732	747,647	647,610
Judicial deposit	652,236	585,988
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	512,979	662,052
Judicial deposit	114,724	92,411
Labor [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	387,692	391,487	R$ 411417
Judicial deposit	R$ 128941	R$ 136045

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, 2023	Dec. 31, 2022
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance		R$ 1801186	R$ 1644061
Provisioned in the year		263,489	384,610
Write-offs by reversal / payment		(459,608)	(520,403)
Conversion effect			19,832
Interest	[1]	104,936	273,086
Legal proceedings provision ending balance		1,714,403	1,801,186
Transfers		4,400
Tax [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance		747,647	647,610
Provisioned in the year		44,812	71,063
Write-offs by reversal / payment		(33,427)	(56,447)
Conversion effect			3,994
Interest	[1]	54,700	81,427
Legal proceedings provision ending balance		813,732	747,647
Transfers
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance		662,052	585,034
Provisioned in the year		105,526	159,758
Write-offs by reversal / payment		(258,021)	(238,912)
Conversion effect			15,786
Interest	[1]	(371)	140,386
Legal proceedings provision ending balance		512,979	662,052
Transfers		3,793
Labor [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance		391,487	411,417
Provisioned in the year		113,151	153,789
Write-offs by reversal / payment		(168,160)	(225,044)
Conversion effect			52
Interest	[1]	50,607	51,273
Legal proceedings provision ending balance		387,692	R$ 391487
Transfers		R$ 607
[1] Includes write-off of interest due to reversal.

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other provisions [line items]
Estimated financial effect of contingent liabilities		R$ 23674527	R$ 23458774
Provision for legal proceedings		1,714,403	1,801,186	R$ 1644061
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		813,732	747,647	647,610
Legal proceedings provision, tax [member] | Compensation with FINSOCIAL [Member]
Disclosure of other provisions [line items]
Provision for legal proceedings	[1]	326,220	312,721
Legal proceedings provision, tax [member] | INSS [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	[2]	100,149	98,657
Legal proceedings provision, tax [member] | ICMS credit [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	[3]	174,860	125,723
Legal proceedings provision, tax [member] | PIS and COFINS [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		33,244	30,446
Legal proceedings provision, tax [member] | IPI [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		63,358	60,852
Legal proceedings provision, tax [member] | Income Tax and Social Contribution [Member]
Disclosure of other provisions [line items]
Provision for legal proceedings		10,698	11,676
Legal proceedings provision, tax [member] | Others [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		105,203	107,572
Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		512,979	662,052	585,034
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		R$ 387692	R$ 391487	R$ 411417
[1] Compensation of FINSOCIAL with federal taxes, based on a September 2003 final and non-appealable court ruling in the case records where the constitutionality of FINSOCIAL was discussed. Compensation of taxes remains a topic of administrative discussion. Amount provisioned as INSS, the majority of which is comprised of amounts related to social security contributions levied on billing in accordance with article 22 -A of Law 8.212 / 91 , the constitutionality of which is being litigated. The amounts are deposited with the court. The leading case, RE 611.601 (item 281 ), is being decided by the Federal Supreme Court. ICMS required by the State of Paulo resulting from disallowances of credits for diesel oil used in the -industrial production process. The Motions on Execution were dismissed as unfounded, as were the appeals that followed; and infraction notices relating to ICMS credits arising from materials used in the production process classified as “use and consumption”, which would not generate the right to credit

PROVISION FOR LEGAL PROCEEDIN_6

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		R$ 23674527	R$ 23458774
Provision for legal proceedings		1,714,403	1,801,186	R$ 1644061
Legal proceedings contingent liability, civil, regulatory and environmental [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		7,166,011	6,597,105
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		3,184,240	3,336,284
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		2,330,683	1,764,671
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		1,651,088	1,496,150
Legal Proceedings Contingent Liability, Tax [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		15,703,294	16,079,589
Legal Proceedings Contingent Liability, Tax [member] | Isolated fine - Federal taxes [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[1]	792,496	762,613
Legal Proceedings Contingent Liability, Tax [member] | IRPJ and CSLL [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[2]	6,316,155	6,297,550
Legal Proceedings Contingent Liability, Tax [member] | ICMS - Tax on circulation of goods [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[3]	2,962,716	2,987,853
Legal Proceedings Contingent Liability, Tax [member] | IRRF [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[4]	1,226,223	1,366,268
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	[5]	2,293,933	2,556,050
Legal Proceedings Contingent Liability, Tax [member] | MP 470 installment of debts [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[6]	381,060	388,166
Legal Proceedings Contingent Liability, Tax [member] | Stock Grant Plan [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		60,863	68,846
Legal Proceedings Contingent Liability, Tax [member] | IOF on loans [Member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[7]	154,606	149,323
Legal Proceedings Contingent Liability, Tax [member] | Reward Credit Compensation [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[8]	143,322	138,753
Legal Proceedings Contingent Liability, Tax [member] | IPI - Tax on industrialized products [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible	[9]	374,471	374,274
Legal Proceedings Contingent Liability, Tax [member] | INSS [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		159,007	161,037
Legal Proceedings Contingent Liability, Tax [member] | Others [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		838,442	828,856
Legal Proceedings Contingent Liability, Labor [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		805,222	782,080
Legal Proceedings Contingent Liability, Labor [member] | Labor [member]
Disclosure of contingent liabilities [line items]
Principal proceedings, deemed risk of loss as possible		R$ 805222	R$ 782080
[1] D isregard of the REPORTO tax benefits, resulting in the application of a fine equal to 50 % of the value of the acquired goods. Infraction notices and lawsuits have been issued by the Special Department of Federal Revenue of Brazil ( Secretaria Especial da Federal do ) regarding (a) disallowance of amortization of goodwill expenses based on future profitability resulting from corporate operations; (b) capital gains on the sale of an equity interest; (c) labor provisions; and (d) still, there are infraction notices issued by the Federal Revenue Service in 2011 , 2013 and 2019 . The ICMS lawsuits primarily concern (a) the disallowance of ICMS credits related to the acquisition of diesel oil, goods supposedly classified as use and consumption, and suppliers whose state registrations were revoked, among others; (b) proof of delivery of goods sold with FOB clause; (c) ICMS on transport services for export; and (c) divergence in the application of legislation governing operations with tax substitution. Collection of IRRF on (a) alleged capital gain from the acquisition of foreign companies and (b) disallowance of IRRF compensation on swap transactions. Disallowance of PIS and COFINS credits, calculated under the non-cumulative system, due to divergence in the concept of inputs. Applications for the payment in installment of federal tax debts are partially denied by the Special Department of Federal Revenue of Brazil due to insufficient tax losses to settle the respective debts. IOF charges related primarily to (a) current accounts maintained by the Company's subsidiaries and (b) financial transactions between group companies. Offset statements via the PERD/COMP electronic system that reference "premium credit" are considered as not declared by the Special Department of Federal Revenue of Brazil. Collection of IPI credits disallowed for the purchase of raw materials used in the production of immune products.

PROVISION FOR LEGAL PROCEEDIN_7

PROVISION FOR LEGAL PROCEEDINGS AND JUDICIAL DEPOSITS - Additional Information (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other provisions [line items]
Provision for legal proceedings		R$ 1714403	R$ 1801186	R$ 1644061
Percentage of fines on ICMS tax amount		50%
Concessions payable		R$ 3565373	3,351,410
Compensation for collective pain and suffering		100,000
Principal proceedings, deemed risk of loss as possible		23,674,527	23,458,774
Civil [member]
Disclosure of other provisions [line items]
Indemnity proceeding due to the economic and financial imbalance of the Concession Agreement		366,110
Civil [member] | Moove [member]
Disclosure of other provisions [line items]
Indemnity proceeding due to the economic and financial imbalance of the Concession Agreement		160,508
Environmental [member] | Moove [member] | Civil, environmental and regulatory [member]
Disclosure of other provisions [line items]
Indemnity proceeding due to the economic and financial imbalance of the Concession Agreement		365,319
Principal proceedings, deemed risk of loss as possible		441,142
Increase in existing provisions, other provisions		2,062
Rumo S.A. [member] | Civil [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		31,262
Amount of fine to be paid		339,811
Rumo Malha Sul S.A. [member] | Civil [member]
Disclosure of other provisions [line items]
Indemnity proceeding due to the economic and financial imbalance of the Concession Agreement		R$ 130239
Percentage of contingent liabilities provisioned		50%
Rumo Malha Sul S.A. [member] | Regulatory [member]
Disclosure of other provisions [line items]
Amount of fine imposed under appeal		R$ 176867
Rumo Malha Sul S.A. [member] | Environmental [member]
Disclosure of other provisions [line items]
Amount of fine imposed under appeal		106,120
Rumo Malha Paulista S.A. [member]
Disclosure of other provisions [line items]
Collective moral damages		15,000
Compensation payable to various social entities		20,000
Rumo Malha Paulista S.A. [member] | Regulatory [member]
Disclosure of other provisions [line items]
Principal proceedings, deemed risk of loss as possible		356,284
Rumo Malha Paulista S.A. [member] | Environmental [member]
Disclosure of other provisions [line items]
Indemnity proceeding due to the economic and financial imbalance of the Concession Agreement		137,210
Amount of fine imposed under appeal		221,256
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		813,732	747,647	647,610
Legal proceedings provision, tax [member] | ICMS credit [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	[1]	174,860	125,723
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Provision for legal proceedings		R$ 387692	R$ 391487	R$ 411417
[1] ICMS required by the State of Paulo resulting from disallowances of credits for diesel oil used in the -industrial production process. The Motions on Execution were dismissed as unfounded, as were the appeals that followed; and infraction notices relating to ICMS credits arising from materials used in the production process classified as “use and consumption”, which would not generate the right to credit

SHAREHOLDERS EQUITY - Summary o

SHAREHOLDERS EQUITY - Summary of Share Capital (Detail) - Common shares [member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	99.65%
Percentage of treasury shares	0.35%
Percentage of shares issued	100%
Total of shares	1,867,556,421
Treasury shares	6,514,511	7,432,832
Total	1,874,070,932
Free float [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	62.41%
Total of shares	1,169,498,325
Controlling Group [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	35.87%
Total of shares	672,312,942
Board of directors and executive officers
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	1.37%
Total of shares	25,745,154

SHAREHOLDERS EQUITY - Schedule

SHAREHOLDERS EQUITY - Schedule of dividend payable (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021
SHAREHOLDERS EQUITY
Owners of the Company	R$ 1094391		R$ 1176032	R$ 6312140
Calculation basis for distribution of dividends	1,094,391
Mandatory minimum dividends – 25%	(273,598)
Statutory reserve	820,793
Movement of dividends payable
Beginning balance	892,006		799,634
Dividends for the current year	2,239,495	[1]	1,237,779
Dividends paid	(2,582,447)		(1,145,407)
Ending balance	R$ 549054		R$ 892006	R$ 799634
[1] The value of the dividend per share in the year ended December 31, 2023 , was R$ real. (R$ cents as of December 31, 2022).

SHAREHOLDERS EQUITY - Schedul_2

SHAREHOLDERS EQUITY - Schedule of dividend payable (Details) (Parenthetical) - R$ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
SHAREHOLDERS EQUITY
Percentage of Mandatory Minimum Dividends	25%
Dividend per share	R$ 1.27	R$ 0.66

SHAREHOLDERS EQUITY - Schedul_3

SHAREHOLDERS EQUITY - Schedule of receivable (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of classes of share capital [line items]
Beginning balance	R$ 161147	R$ 519965
Proposed dividends	899,999	828,537
Proposed interest on own capital	588,078	107,544
Income tax	(88,256)
Discontinued operation	(62,699)	(44,969)
Other movements	(81,053)
Business combination		202,968
Dividends received	(1,161,439)	(1,452,898)
Ending balance	255,777	161,147
Investments in associates [Member]
Disclosure of classes of share capital [line items]
Beginning balance	161,147	2,621
Proposed dividends	273,346	278,654
Proposed interest on own capital
Income tax
Discontinued operation	(62,699)	(44,969)
Other movements	(81,053)
Business combination		202,968
Dividends received	(254,905)	(278,127)
Ending balance	35,836	161,147
Investments in joint venture [Member]
Disclosure of classes of share capital [line items]
Beginning balance		517,344
Proposed dividends	626,653	549,883
Proposed interest on own capital	588,078	107,544
Income tax	(88,256)
Discontinued operation
Other movements
Business combination
Dividends received	(906,534)	(1,174,771)
Ending balance	R$ 219941

SHAREHOLDERS EQUITY - Summary_2

SHAREHOLDERS EQUITY - Summary of Other Comprehensive (Loss) Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	R$ 48169399	R$ 28870022	R$ 20818867
Comprehensive (loss) income	(344,957)	993,684	(467,466)
Ending balance	50,981,180	48,169,399	28,870,022
Loss on cash flow hedge [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(1,917,194)	(1,917,917)
Comprehensive (loss) income	(125,233)	723
Ending balance	(2,042,427)	(1,917,194)	(1,917,917)
Foreign currency translation differences [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	1,013,910	96,362
Comprehensive (loss) income	(172,501)	917,548
Ending balance	841,409	1,013,910	96,362
Actuarial loss on defined benefit plan [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(186,244)	(266,574)
Comprehensive (loss) income	(71,550)	80,330
Ending balance	(257,794)	(186,244)	(266,574)
Deferred tax on actuarial losses of defined benefit plan
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	63,323	90,635
Comprehensive (loss) income	24,327	(27,312)
Ending balance	87,650	63,323	90,635
Loss on measurement of derivative financial instrument
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	15,000	15,000
Comprehensive (loss) income
Ending balance	15,000	15,000	15,000
Change in fair value of financial assets [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	39,726	5,794
Comprehensive (loss) income		33,932
Ending balance	39,726	39,726	5,794
Deferred tax on change in the fair value of a financial asset
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(13,507)	(1,970)
Comprehensive (loss) income		(11,537)
Ending balance	(13,507)	(13,507)	(1,970)
Predecessor adjustments [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	1,381,798	1,381,798
Comprehensive (loss) income
Ending balance	1,381,798	1,381,798	1,381,798
Total [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	396,812	(596,872)
Comprehensive (loss) income	(344,957)	993,684
Ending balance	51,855	396,812	(596,872)
Attributable to Owners of the Company [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	567,546	(521,609)	(1,524,027)
Comprehensive (loss) income	(253,221)	1,089,155
Ending balance	314,325	567,546	(521,609)
Attributable to Non-controlling interests [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(170,734)	75,263
Comprehensive (loss) income	(91,736)	(95,471)
Ending balance	R$ 262470	R$ 170734	R$ 75263

SHAREHOLDERS EQUITY - Additiona

SHAREHOLDERS EQUITY - Additional Information (Detail) - BRL (R$) R$ / shares in Units, R$ in Thousands			12 Months Ended
	Aug. 14, 2023	Apr. 27, 2023	Dec. 31, 2023	Dec. 31, 2021	Dec. 31, 2022
Disclosure of classes of share capital [line items]
Fully paid in issued capital			R$ 8682544		R$ 8402544
Amount of shares authorized			R$ 9000000
Approval amount of increase in share capital		R$ 280000
Dividends paid		628,979
Dividend as a percetage of net income			25%
Cancellation of treasury shares				R$ 3650
Common shares [member]
Disclosure of classes of share capital [line items]
Number of nominative common shares			1,874,070,932
Number of shares buyback authorised	116,000,000
Percentage of buyback shares represent total shares	9.93%
Treasury shares			6,514,511		7,432,832
Market value per share			R$ 19.36
Treasury shares [member]
Disclosure of classes of share capital [line items]
Cancellation of treasury shares				R$ 496741
Legal reserve
Disclosure of classes of share capital [line items]
Increase (decrease) through transfer to statutory reserve, equity		58,802
Percentage of reserve allocation from net income			5%
Threshold percentage limit of capital for legal reserve to be maintained			20%
Statutory reserve [member]
Disclosure of classes of share capital [line items]
Increase (decrease) through transfer to statutory reserve, equity		R$ 488252

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Basic and diluted - Continued operation
Income attributable to holders of common shares of Company used in calculating basic earnings per share	R$ 1078737	R$ 1158852	R$ 6312140
Diluting effect of the share-based plan of subsidiaries	(814)	(1,739)	(5,249)
Company used in the calculation of diluted earnings per share	R$ 1077923	R$ 1157113	R$ 6306891
Weighted average number of common shares outstanding - basic (in thousands of shares)
Basic	1,867,005	1,869,077	1,834,533
Dilutive effect of the share-based plan	7,341	5,503	4,687
Diluted	1,874,346	1,874,580	1,839,220
Earnings per share
Basic	R$ 0.5778	R$ 0.62	R$ 3.4407
Diluted	R$ 0.5751	R$ 0.6173	R$ 3.4291
Basic and diluted - Discontinued operation
Net income attributable to holders of common shares of Company used in calculating basic earnings per share	R$ 15654	R$ 17180
Weighted average number of common shares outstanding - basic (in thousands of shares)
Basic	1,867,005	1,869,077
Dilutive effect of the share-based plan	7,341	5,503
Diluted	1,874,346	1,874,580
Earnings per share
Basic	R$ 0.0084	R$ 0.0092
Diluted	R$ 0.0084	R$ 0.0092

EARNINGS PER SHARE - Additiona

EARNINGS PER SHARE - Additional Information (Detail) shares in Thousands	12 Months Ended
	Dec. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
EARNINGS PER SHARE
Number of Categories of Potential Dilutive Effects	2
Antidilutive Securities Excluded from Computation of Earnings Per Share	12,269,677	61,540,876	45,765,000

NET SALES - Analysis of Revenue

NET SALES - Analysis of Revenue from Continuing Operations (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
NET SALES
Gross revenue from the sale of products and services	R$ 45298287	R$ 45977407	R$ 30545908
Construction revenue	1,494,142	1,217,818	1,020,176
Indirect taxes and other deductions	(7,323,932)	(7,872,439)	(5,472,930)
Net sales	R$ 39468497	R$ 39322786	R$ 26093154

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	R$ 39468497	R$ 39222786	R$ 26093154
Elimination [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	(61,292)	(63,036)	(52,681)
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	26,304,981	28,037,078	17,119,624
Goods or services transferred at point in time [member] | Natural gas distribution [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	15,737,450	17,854,412	10,675,465
Goods or services transferred at point in time [member] | Electricity trading [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers		238,544	620,495
Goods or services transferred at point in time [member] | Lubricants, base oil and other [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	9,285,675	8,690,659	5,546,093
Goods or services transferred at point in time [member] | Lease and sale of property
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	743,411	834,616
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	538,445	418,847	277,571
Goods or services transferred over time [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	13,224,808	11,348,744	9,026,211
Goods or services transferred over time [member] | Railroad transportation services [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	10,379,017	9,503,965	7,103,706
Goods or services transferred over time [member] | Container operations [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	558,699	337,543	1,020,176
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	1,494,141	1,217,818	335,965
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$ 792951	R$ 289418	R$ 566364

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, 2023	Dec. 31, 2022	Dec. 31, 2021
COSTS AND EXPENSES BY NATURE
Raw materials	R$ 7291453	R$ 6588465	R$ 4631436
Commodity cost (natural gas)	(11,919,415)	(13,892,505)	(7,439,698)
Electricity purchased for resale		(260,891)	(968,503)
Railroad transport and port elevation expenses	(2,696,333)	(3,074,624)	(2,128,043)
Other transport	(523,747)	(137,255)	(25,143)
Depreciation and amortization	(3,364,943)	(3,014,480)	(2,504,384)
Personnel expenses	(2,893,919)	(2,498,912)	(1,997,881)
Construction cost	(1,494,141)	(1,217,818)	(1,020,176)
Expenses with third-party services	(952,294)	(888,195)	(751,486)
Selling expenses	(37,451)	(23,505)	(23,638)
Cost of properties sold (Note 10.5)	(153,470)	(550,432)
Other	(1,101,274)	(1,444,083)	(897,789)
Total expenses by nature	(32,428,440)	(33,591,165)	(22,388,177)
Cost of sales	(28,549,896)	(30,556,819)	(20,263,186)
Selling expenses	(1,350,570)	(1,276,279)	(723,419)
General and administrative expenses	(2,527,974)	(1,758,067)	(1,401,572)
Total cost and expenses	R$ 32428440	R$ 33591165	R$ 22388177

OTHER OPERATING INCOME, NET - S

OTHER OPERATING INCOME, NET - Summary of Details of Other income (expenses), net (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
OTHER OPERATING INCOME, NET
Settlement of disputes in the renewal process		R$ 90022		R$ 9242
Tax credits	43,835	114,812		287,049
Gain (loss) on disposal of non-current assets and intangibles	(17,016)	975,042	[1]	7,295	[1]
Gain from bargain purchase		99,341		416,268
Net effect of provisions for legal proceedings	(204,158)	(370,765)		(263,945)
Change in fair value of investment properties	2,259,924	1,311,691		17,116
Outcome of judicial settlement		(396,818)
Dividends received from Vale S.A - Note 1.1 (f)	1,339,340
Realization of deferred income - Note 2	923,214
Other income	160,604
Other	(581,366)	108,941		(90,425)
Other (expense) income, net	R$ 3924377	R$ 1752222		R$ 382600
[1] Includes the gain relating to the sale of SINLOG TECNOLOGIA EM LOGÍSTICA S.A in the amount of R$14,884 , see note 2.1 .

OTHER OPERATING INCOME, NET -_2

OTHER OPERATING INCOME, NET - Summary of Details of Other income (expenses), net (Detail) (Parenthetical) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Operating Income and Expense Net [Line items]
Cash transferred	R$ 135000
Outcome of judicial settlement		R$ 396818
Sinlog Tecnologia em Logstica SA [Member]
Other Operating Income and Expense Net [Line items]
Gain relating to the sale of SINLOG TECNOLOGIA EM LOGÍSTICA S.A	R$ 14884

FINANCE RESULT - Summary of Fin

FINANCE RESULT - Summary of Finance Results (Detail) - BRL (R$) R$ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
FINANCE RESULT
Interest on debt	[1]	R$ 4267829	R$ 4464754		R$ 3162853
Monetary and exchange rate variation	[1]	1,921,632	549,682		(1,069,157)
Derivatives and fair value measurement	[2],[3]	(2,684,111)	(4,203,149)		2,193,855
Amortization of borrowing costs		(64,588)	(244,344)		(341,034)
Guarantees and warranties		(38,773)	(41,505)		(52,082)
Cost of gross debt		(5,133,669)	(8,404,070)		(2,431,271)
Income from financial investments and exchange rate in cash and cash equivalents		2,057,369	1,788,477		600,894
Changes in fair value of investments in listed entities	[4]	(3,147,031)	3,385,047
Other finance income (cost)		(1,089,662)	5,173,524		600,894
Cost of debt, net		(6,223,331)	(3,230,546)		(1,830,377)
Interest on other receivables		450,478	355,634		411,394
Monetary variation of other financial assets		1,777	(1,405)		(372)
Monetary variation on leases and concessions agreements		(514,236)	(417,703)		(424,946)
Interest on leases		(444,850)	(374,177)		(407,972)
Interest on shareholders' equity		(46,212)	33,134		(8,288)
Interest on contingencies and contracts		(781,087)	(593,144)		(315,620)
Interest on sectoral assets and liabilities		(97,845)	(36,670)
Bank charges and other		(107,747)	(145,200)		(96,983)
Foreign exchange, net		(133,974)	(747,859)		115,607
Other charges and monetary variations net		(1,673,696)	(1,927,390)		(727,180)
Finance results, net		(7,897,027)	(5,157,936)	[5]	(2,557,557)
Finance expenses		(11,337,430)	(4,706,535)		(2,527,506)
Financial income		3,028,134	5,777,521		1,258,441
Exchange variation, net		1,777,438	260,746		(1,099,536)
Derivatives		(1,365,169)	(6,489,668)		(188,956)
Financial result, net		R$ 7897027	R$ 5157936	[5]	R$ 2557557
[1] At December 31, 2023, the amount of interest for monetary variation and exchange variation of debts linked to the purchase of assets from Vale was R$599,515. At December 31, 2023, the cost of banking operations with derivatives was R$ 554,998 At December 31, 2023, the result with derivatives and fair value of the securities linked to the protection of the investment in Vale shares was R$880,795. The gross balance of the financial investment’s accrual in listed entities without effects of PIS and COFINS in the nine months ended December 31, 2023, is R$3,312,112.

FINANCE RESULT - Summary of F_2

FINANCE RESULT - Summary of Finance Results - Narrative (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
FINANCE RESULT
Interest for monetary variation and exchange variation of debts related to purchase of assets from business combination	R$ 599515
Cost of banking operations with derivatives	554,998
Derivatives and fair value of the securities related to protection of the investment in acquired entitys' shares	880,795
Changes in fair value of investments in listed entities without effects of PIS and COFINS	R$ 3312112

POST-EMPLOYMENT BENEFIT - Summa

POST-EMPLOYMENT BENEFIT - Summary of Post-employment Benefits (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Health Plan
Post-employment benefits	R$ 617647	R$ 575840
Defined benefit [member]
Health Plan
Post-employment benefits	617,314	575,508
Futura II [member] | Defined contribution [member]
Health Plan
Post-employment benefits	333	332
Futura [member] | Defined benefit [member]
Health Plan
Post-employment benefits	175,150	127,351
Health plan [member] | Health Insurance
Health Plan
Post-employment benefits	R$ 442164	R$ 448157

POST-EMPLOYMENT BENEFIT - Addit

POST-EMPLOYMENT BENEFIT - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Health Plan
Expected duration of contribution to Social Security (Instituto Nacional do Seguro Social), or "INSS" for entitled to defined benefit plan	20 years
Expected uninterrupted service duration for entitled to defined benefit plan	15 years
Sponsor contribution to defined contribution plans	R$ 103	R$ 303	R$ 217
Weighted average duration of defined benefit obligation	8 years 10 months 24 days	8 years 8 months 12 days
Change in methods for preparing the sensitivity analysis	There have been no changes regarding the biometric and demographic assumptions compared to previous years and the methods adopted in preparing the sensitivity analysis
Defined benefit [member] | CLE [member]
Health Plan
Sponsor contribution to defined contribution plans	R$ 13199	R$ 60827	5,166
Health plan [member]
Health Plan
Sponsor contribution to defined contribution plans	R$ 27088	R$ 27118	R$ 25169
Weighted average duration of defined benefit obligation	10 years 10 months 24 days	10 years 7 months 6 days

POST-EMPLOYMENT BENEFIT - Sum_2

POST-EMPLOYMENT BENEFIT - Summary of Defined Benefit Obligation and Fair Value of Plan Assets (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of net defined benefit liability (asset) [line items]
Current service cost	R$ 157	R$ 219	R$ 487
Interest income	(57,337)	(56,119)	(52,490)
Actuarial (gain) loss arising from financial assumptions	(62,807)	88,709	183,156
Actuarial loss (gain) arising from experience adjustment	62,889	(14,319)	(77,112)
Actuarial gains arising from demographic assumptions	(22,116)
Employer contributions	(103)	(303)	(217)
Net defined benefit liability	617,314	575,508	669,285
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	1,097,982	1,161,693	1,249,156
Current service cost	157	219	487
Interest income	107,057	98,343	88,299
Actuarial (gain) loss arising from financial assumptions	62,807	(88,709)	(183,159)
Actuarial loss (gain) arising from experience adjustment	(62,889)	14,319	77,111
Cost of past services		319
Early settlement in the plan		(3,081)
Actuarial gains arising from demographic assumptions	22,116
Benefit payments	(85,389)	(85,121)	(70,201)
Ending balance	1,141,841	1,097,982	1,161,693
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	(522,474)	(492,408)	(520,608)
Interest income	(49,720)	(42,224)	(35,809)
Early settlement in the plan
Return on investments in the year (excluding interest income)	2,443	11,405	(24,143)
Early settlement in the plan		3,698
Employer contributions	(40,278)	(87,945)	(30,336)
Benefit payments	85,502	85,000	70,202
Ending balance	R$ 524527	R$ 522474	R$ 492408

POST-EMPLOYMENT BENEFIT - Sum_3

POST-EMPLOYMENT BENEFIT - Summary of Expense Recognized in Profit or Loss (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
POST-EMPLOYMENT BENEFIT
Current service cost	R$ 157	R$ 219	R$ 487
Interest on actuarial obligation	(57,337)	(56,119)	(52,490)
Total expense recognized in profit or loss	R$ 57494	R$ 56338	R$ 52977

POST-EMPLOYMENT BENEFIT - Sum_4

POST-EMPLOYMENT BENEFIT - Summary of Amount Recognised as Accumulated Other Comprehensive Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
POST-EMPLOYMENT BENEFIT
Accumulated at the beginning of the year	R$ 204788	R$ 141803	R$ 59904
Actuarial (gain) loss arising from financial assumptions	(62,807)	88,709	183,156
Actuarial loss (gain) arising from experience adjustment	62,889	(14,319)	(77,112)
Actuarial loss arising from demographic assumptions	(22,116)
Return on investments in the year (excluding interest income)	(2,443)	(11,405)	(24,145)
Accumulated at the end of the year	R$ 180311	R$ 204788	R$ 141803

POST-EMPLOYMENT BENEFIT - Sum_5

POST-EMPLOYMENT BENEFIT - Summary of Plan Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 523743	R$ 521568
Percentage fair value of plan assets	100%	100%
Fixed income [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 523743	R$ 496950
Percentage fair value of plan assets	100%	95.28%
Others [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value		R$ 24618
Percentage fair value of plan assets		4.72%

POST-EMPLOYMENT BENEFIT - Sum_6

POST-EMPLOYMENT BENEFIT - Summary of Assumptions to Determine Defined Benefit Obligations (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Health PlanDisclosure of defined benefit plans [line items]
Overall mortality (segregated by gender) smoothness rate (as a percent)	10%
Defined benefit [member] | Defined benefit [member]
Health PlanDisclosure of defined benefit plans [line items]
Discount rate (per year)	9.29%	10.03%
Inflation rate (per year)	3.50%	3.50%
Future pension increases	3.50%	3.50%
Health plan [member] | Health Insurance
Health PlanDisclosure of defined benefit plans [line items]
Discount rate (per year)	10.12%	10.45%
Inflation rate (per year)	4.50%	4.25%
Morbidity (aging factor)	3%	3%
Future pension increases	3%	3%
Overall mortality (segregated by gender)	AT-2000	AT-2000
Disable mortality table	IAPB-1957	IAPB-1957
Entry into disability (modified)	UP-84 modified	UP-84 modified
Turnover	0.60/ (service time +1)	0.60/ (service time +1)

POST-EMPLOYMENT BENEFIT - Sum_7

POST-EMPLOYMENT BENEFIT - Summary of Changes in Discount Rate (Detail) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Health Insurance
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	R$ 23123
Discount rate, decrease	20,998
Defined benefit [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	672,044
Discount rate, decrease	R$ 727827

POST-EMPLOYMENT BENEFIT - Sum_8

POST-EMPLOYMENT BENEFIT - Summary of Changes in Discount Rate (Detail) (Parenthetical)	Dec. 31, 2023
POST-EMPLOYMENT BENEFIT
Percentage increase in discount rate	0.50%
Percentage decrease in discount rate	(0.50%)

SHARE-BASED PAYMENT - Summary o

SHARE-BASED PAYMENT - Summary of Share-based Payment Arrangements (Detail) R$ in Thousands		12 Months Ended
		Dec. 31, 2023 shares BRL (R$) R$ / shares	Dec. 31, 2022 shares R$ / shares	Dec. 31, 2021 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted | R$		37,709,232
Number of share options granted		16,868,466	5,156,829
Exercised /canceled /transferred		(6,151,734)
Number Of Outstanding Share options		31,557,498	17,876,508	15,592,511
Cash Settled Transactions [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted		3,873,444
Exercised /canceled /transferred		(121,446)
Number Of Outstanding Share options		3,751,998
Cosan S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value as of grant date | R$ / shares		R$ 16.82	R$ 17.14
Cosan S.A. [member] | Share grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted		22,945,849
Exercised /canceled /transferred		(2,908,987)
Number Of Outstanding Share options		20,036,862
Cosan S.A. [member] | Share grant programs [member] | 07/31/2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2018
Company		Cosan S.A.
Life expectancy (months)		60 months
Number of share options granted		842,408
Exercised /canceled /transferred		(842,408)
Number Of Outstanding Share options
Fair value as of grant date | R$ / shares		R$ 9.65
Cosan S.A. [member] | Share grant programs [member] | 07/31/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2019
Company		Cosan S.A.
Life expectancy (months)		60 months
Number of share options granted		229,020
Exercised /canceled /transferred		(41,714)
Number Of Outstanding Share options		187,306
Fair value as of grant date | R$ / shares		R$ 13.44
Cosan S.A. [member] | Share grant programs [member] | 07/31/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2020
Company		Cosan S.A.
Life expectancy (months)		60 months
Number of share options granted		68,972
Exercised /canceled /transferred		(6,704)
Number Of Outstanding Share options		62,268
Fair value as of grant date | R$ / shares		R$ 20.93
Cosan S.A. [member] | Share grant programs [member] | 07/31/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2021
Company		Cosan S.A.
Life expectancy (months)		36 months
Number of share options granted		424,839
Exercised /canceled /transferred		(25,722)
Number Of Outstanding Share options		399,117
Fair value as of grant date | R$ / shares		R$ 24.38
Cosan S.A. [member] | Share grant programs [member] | 09/10/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		09/10/2021
Company		Cosan S.A.
Life expectancy (months)		48 months
Number of share options granted		5,283,275
Exercised /canceled /transferred		(1,981,231)
Number Of Outstanding Share options		3,302,044
Fair value as of grant date | R$ / shares		R$ 22.24
Cosan S.A. [member] | Share grant programs [member] | 10/11/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		10/11/2021
Company		Cosan S.A.
Life expectancy (months)		60 months
Number of share options granted		806,752
Exercised /canceled /transferred
Number Of Outstanding Share options		806,752
Fair value as of grant date | R$ / shares		R$ 23.2
Cosan S.A. [member] | Share grant programs [member] | 07/31/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2022
Company		Cosan S.A.
Life expectancy (months)		36 months
Number of share options granted		846,506
Exercised /canceled /transferred		(11,208)
Number Of Outstanding Share options		835,298
Fair value as of grant date | R$ / shares		R$ 18.74
Cosan S.A. [member] | Share grant programs [member] | 11/22/2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		11/22/2022
Company		Cosan S.A.
Life expectancy (months)		60 months
Number of share options granted		377,173
Exercised /canceled /transferred
Number Of Outstanding Share options		377,173
Fair value as of grant date | R$ / shares		R$ 17.14
Cosan S.A. [member] | Share grant programs [member] | 01/30/2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		01/30/2023
Company		Cosan S.A.
Life expectancy (months)		36 months
Number of share options granted		12,472,325
Exercised /canceled /transferred
Number Of Outstanding Share options		12,472,325
Fair value as of grant date | R$ / shares		R$ 15.26
Cosan S.A. [member] | Share grant programs [member] | 07/31/2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2023
Company		Cosan S.A.
Life expectancy (months)		36 months
Number of share options granted		1,047,845
Exercised /canceled /transferred
Number Of Outstanding Share options		1,047,845
Fair value as of grant date | R$ / shares		R$ 17.53
Cosan S.A. [member] | Share grant programs [member] | 12/01/2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		12/01/2023
Company		Cosan S.A.
Life expectancy (months)		60 months
Number of share options granted		546,734
Exercised /canceled /transferred
Number Of Outstanding Share options		546,734
Fair value as of grant date | R$ / shares		R$ 17.68
Comgas [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value as of grant date | R$ / shares			79
Comgas [member] | Share grant programs [member] | 07/31/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2019
Company		Comgás
Life expectancy (months)		48 months
Number of share options granted		83,683
Exercised /canceled /transferred		(83,683)
Number Of Outstanding Share options
Fair value as of grant date | R$ / shares		R$ 79
Compass [member] | Cash Settled Transactions [Member] | 08/01/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2021
Company		Compass
Life expectancy (months)		24 months
Number of share options granted		29,492
Exercised /canceled /transferred		(29,492)
Number Of Outstanding Share options
Fair value as of grant date | R$ / shares		R$ 25.46
Compass [member] | Cash Settled Transactions [Member] | 08/01/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2021
Company		Compass
Life expectancy (months)		36 months
Number of share options granted		170,647
Exercised /canceled /transferred
Number Of Outstanding Share options		170,647
Fair value as of grant date | R$ / shares		R$ 25.46
Compass [member] | Cash Settled Transactions [Member] | 08/01/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2021
Company		Compass
Life expectancy (months)		36 months
Number of share options granted		37,572
Exercised /canceled /transferred
Number Of Outstanding Share options		37,572
Fair value as of grant date | R$ / shares		R$ 25.46
Compass [member] | Cash Settled Transactions [Member] | 11/01/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		11/01/2021
Company		Compass
Life expectancy (months)		32 months
Number of share options granted		192,405
Exercised /canceled /transferred
Number Of Outstanding Share options		192,405
Fair value as of grant date | R$ / shares		R$ 25.46
Compass [member] | Cash Settled Transactions [Member] | 11/01/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		11/01/2021
Company		Compass
Life expectancy (months)		32 months
Number of share options granted		1,646,411
Exercised /canceled /transferred		(17,873)
Number Of Outstanding Share options		1,628,538
Fair value as of grant date | R$ / shares		R$ 25.46
Compass [member] | Cash Settled Transactions [Member] | 02/01/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		02/01/2022
Company		Compass
Life expectancy (months)		29 months
Number of share options granted		90,087
Exercised /canceled /transferred
Number Of Outstanding Share options		90,087
Fair value as of grant date | R$ / shares		R$ 25.59
Compass [member] | Cash Settled Transactions [Member] | 08/01/2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2022
Company		Compass
Life expectancy (months)		36 months
Number of share options granted		837,439
Exercised /canceled /transferred
Number Of Outstanding Share options		837,439
Fair value as of grant date | R$ / shares		R$ 25.59
Compass [member] | Cash Settled Transactions [Member] | 08/01/2022, One [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2022
Company		Compass
Life expectancy (months)		36 months
Number of share options granted		30,651
Exercised /canceled /transferred		6,460
Number Of Outstanding Share options		24,191
Fair value as of grant date | R$ / shares		R$ 25.59
Compass [member] | Cash Settled Transactions [Member] | 08/01/2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2023
Company		Compass
Life expectancy (months)		36 months
Number of share options granted		242,802
Exercised /canceled /transferred
Number Of Outstanding Share options		242,802
Fair value as of grant date | R$ / shares		R$ 34.12
Compass [member] | Cash Settled Transactions [Member] | 08/01/2023, One [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2023
Company		Compass
Life expectancy (months)		36 months
Number of share options granted		25,716
Exercised /canceled /transferred
Number Of Outstanding Share options		25,716
Fair value as of grant date | R$ / shares		R$ 34.12
Rumo S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value as of grant date | R$ / shares	[1]	R$ 21.87	20.56
Rumo S.A. [member] | Share grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted		9,463,647
Exercised /canceled /transferred		(3,037,618)
Number Of Outstanding Share options		6,426,029
Rumo S.A. [member] | Share grant programs [member] | 08/01/2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2018
Company		Rumo S.A.
Life expectancy (months)		60 months
Number of share options granted		1,149,544
Exercised /canceled /transferred		(1,149,544)
Number Of Outstanding Share options
Fair value as of grant date | R$ / shares		R$ 13.94
Rumo S.A. [member] | Share grant programs [member] | 08/15/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/15/2019
Company		Rumo S.A.
Life expectancy (months)		60 months
Number of share options granted		843,152
Exercised /canceled /transferred		(267,977)
Number Of Outstanding Share options		575,175
Fair value as of grant date | R$ / shares		R$ 22.17
Rumo S.A. [member] | Share grant programs [member] | 11/11/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		11/11/2020
Company		Rumo S.A.
Life expectancy (months)		60 months
Number of share options granted		776,142
Exercised /canceled /transferred		(249,747)
Number Of Outstanding Share options		526,395
Fair value as of grant date | R$ / shares		R$ 20.01
Rumo S.A. [member] | Share grant programs [member] | 05/05/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		05/05/2021
Company		Rumo S.A.
Life expectancy (months)		60 months
Number of share options granted		1,481,000
Exercised /canceled /transferred		(977,523)
Number Of Outstanding Share options		503,477
Fair value as of grant date | R$ / shares		R$ 20.84
Rumo S.A. [member] | Share grant programs [member] | 09/15/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		09/15/2021
Company		Rumo S.A.
Life expectancy (months)		36 months
Number of share options granted		1,560,393
Exercised /canceled /transferred		(191,959)
Number Of Outstanding Share options		1,368,434
Fair value as of grant date | R$ / shares		R$ 18.19
Rumo S.A. [member] | Share grant programs [member] | 09/01/2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		09/01/2022
Company		Rumo S.A.
Life expectancy (months)		36 months
Number of share options granted		1,781,640
Exercised /canceled /transferred		(53,959)
Number Of Outstanding Share options		1,727,681
Fair value as of grant date | R$ / shares		R$ 20.36
Rumo S.A. [member] | Share grant programs [member] | 09/01/2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		09/01/2022
Company		Rumo S.A.
Life expectancy (months)
Number of share options granted		146,909
Exercised /canceled /transferred		(146,909)
Number Of Outstanding Share options
Fair value as of grant date | R$ / shares		R$ 20.36
Rumo S.A. [member] | Share grant programs [member] | 09/01/2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		09/01/2023
Company		Rumo S.A.
Life expectancy (months)		36 months
Number of share options granted		1,724,867
Exercised /canceled /transferred
Number Of Outstanding Share options		1,724,867
Fair value as of grant date | R$ / shares		R$ 21.86
Moove [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value as of grant date | R$ / shares	[2]		105.98
Moove [member] | Share grant programs [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options granted		1,342,609
Exercised /canceled /transferred
Number Of Outstanding Share options		1,342,609
Moove [member] | Share grant programs [member] | 07/01/2023 - Program SOP A [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/01/2023
Company		Moove
Life expectancy (months)		72 months
Number of share options granted		699,276
Exercised /canceled /transferred
Number Of Outstanding Share options		699,276
Fair value as of grant date | R$ / shares		R$ 142.62
Moove [member] | Share grant programs [member] | 07/01/2023 - Program SOP B [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/01/2023
Company		Moove
Life expectancy (months)		72 months
Number of share options granted		279,710
Exercised /canceled /transferred
Number Of Outstanding Share options		279,710
Fair value as of grant date | R$ / shares		R$ 88.32
Moove [member] | Share grant programs [member] | 07/01/2023 - Program SOP C [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/01/2023
Company		Moove
Life expectancy (months)		72 months
Number of share options granted		223,768
Exercised /canceled /transferred
Number Of Outstanding Share options		223,768
Fair value as of grant date | R$ / shares		R$ 76.54
Moove [member] | Share grant programs [member] | 07/01/2023 - Program SOP D [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/01/2023
Company		Moove
Life expectancy (months)		72 months
Number of share options granted		139,855
Exercised /canceled /transferred
Number Of Outstanding Share options		139,855
Fair value as of grant date | R$ / shares		R$ 71.45
Moove [member] | Cash Settled Transactions [Member] | 07/31/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2019
Company		Moove
Life expectancy (months)		60 months
Number of share options granted		132,670
Exercised /canceled /transferred		(26,285)
Number Of Outstanding Share options		106,385
Fair value as of grant date | R$ / shares		R$ 50.79
Moove [member] | Cash Settled Transactions [Member] | 07/31/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2020
Company		Moove
Life expectancy (months)		60 months
Number of share options granted		106,952
Exercised /canceled /transferred		(17,695)
Number Of Outstanding Share options		89,257
Fair value as of grant date | R$ / shares		R$ 61.89
Moove [member] | Cash Settled Transactions [Member] | 07/31/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2021
Company		Moove
Life expectancy (months)		36 months
Number of share options granted		80,729
Exercised /canceled /transferred		(13,628)
Number Of Outstanding Share options		67,101
Fair value as of grant date | R$ / shares		R$ 102.73
Moove [member] | Cash Settled Transactions [Member] | 07/31/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2022
Company		Moove
Life expectancy (months)		36 months
Number of share options granted		77,967
Exercised /canceled /transferred		(3,779)
Number Of Outstanding Share options		74,188
Fair value as of grant date | R$ / shares		R$ 135.05
Moove [member] | Cash Settled Transactions [Member] | 07/31/2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		07/31/2023
Company		Moove
Life expectancy (months)		36 months
Number of share options granted		82,204
Exercised /canceled /transferred		233
Number Of Outstanding Share options		81,971
Fair value as of grant date | R$ / shares		R$ 150.98
Edge Comercializacao [Member] | Cash Settled Transactions [Member] | 08/01/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2021
Company		Edge Comercialização
Life expectancy (months)		36 months
Number of share options granted		35,075
Exercised /canceled /transferred		(6,001)
Number Of Outstanding Share options		29,074
Fair value as of grant date | R$ / shares		R$ 25.46
TRSP [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fair value as of grant date | R$ / shares		R$ 42.21	R$ 29.2
TRSP [Member] | Cash Settled Transactions [Member] | 08/01/2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2022
Company		TRSP
Life expectancy (months)		36 months
Number of share options granted		31,675
Exercised /canceled /transferred
Number Of Outstanding Share options		31,675
Fair value as of grant date | R$ / shares		R$ 25.59
TRSP [Member] | Cash Settled Transactions [Member] | 08/01/2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type of award / Grant date		08/01/2023
Company		TRSP
Life expectancy (months)		36 months
Number of share options granted		22,950
Exercised /canceled /transferred
Number Of Outstanding Share options		22,950
Fair value as of grant date | R$ / shares		R$ 34.12
[1] Volatility was determined based on the historical volatility of the share price in the last thirty days prior to the grant date. Volatility was determined based on the historical volatility of the parent company's share price, since is not yet publicly traded, taking as a measure the period proportional to the term of the plan.

SHARE-BASED PAYMENT - Summary_2

SHARE-BASED PAYMENT - Summary of Number and Weighted-average Exercise Prices of Share Options (Detail) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	17,876,508	15,592,511
Stock option programs, Granted	16,868,466	5,156,829
Exercised / Canceled	(3,187,476)	(2,872,832)
Stock option programs, Ending balance	31,557,498	17,876,508
Parent Company [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Beginning balance	7,426,957	7,801,240
Stock option programs, Granted	14,066,904	1,223,679
Exercised / Canceled	(1,456,999)	(1,597,962)
Stock option programs, Ending balance	20,036,862	7,426,957

SHARE-BASED PAYMENT - Summary_3

SHARE-BASED PAYMENT - Summary of Weighted Average Fair Value of Programs Granted and Principal Assumptions used in Applying Black-Scholes Model (Detail) - R$ / shares		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Cosan S.A. Industria e Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price on the grant date		R$ 16.82	R$ 17.14
Interest rate			6.82%
Volatility			36.50%
Compass Gas e Energia [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price on the grant date		42.21	R$ 29.2
Comgas [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price on the grant date			79
TRSP [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price on the grant date		42.21	29.2
Rumo S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price on the grant date	[1]	R$ 21.87	R$ 20.56
Interest rate	[1]	10.41%	11.53%
Volatility	[1]	25.84%	27.70%
Moove [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Market price on the grant date	[2]		R$ 105.98
Interest rate	[2]		4.05%
Volatility	[2]		42.85%
[1] Volatility was determined based on the historical volatility of the share price in the last thirty days prior to the grant date. Volatility was determined based on the historical volatility of the parent company's share price, since is not yet publicly traded, taking as a measure the period proportional to the term of the plan.

SHARE-BASED PAYMENT - Summary_4

SHARE-BASED PAYMENT - Summary of Share-based Compensation Expense (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense recognized in profit or loss	R$ 207713	R$ 99098	R$ 84052

SHARE-BASED PAYMENT - Additiona

SHARE-BASED PAYMENT - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023 shares R$ / shares	Dec. 31, 2022 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Granted | shares	16,868,466	5,156,829
Equity-settled plans [member] | Plans before 2022 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grace period of continued employment under service conditions	5 years
Equity-settled plans [member] | Plans before 2022 [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grace period of continued employment under service conditions and performance conditions	3 years
Equity-settled plans [member] | Plans before 2022 [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grace period of continued employment under service conditions and performance conditions	5 years
Equity-settled plans [member] | Cosan S.A. [member] | Grants January 30, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of shares of share-based payment award for continued employment under service conditions	60%
Period of continued employment under service conditions	3 years
Percentage of shares of share-based payment award for continued employment under performance conditions	40%
Percentage of achievement to calculate fair value	100%
Equity-settled plans [member] | Cosan S.A. [member] | Grants January 30, 2023 [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	0%
Equity-settled plans [member] | Cosan S.A. [member] | Grants January 30, 2023 [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	110%
Equity-settled plans [member] | Cosan S.A. [member] | Grant March 28, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of shares of share-based payment award for continued employment under service conditions	49%
Period of continued employment under service conditions	3 years
Percentage of shares of share-based payment award for continued employment under performance conditions	51%
Percentage of achievement to calculate fair value	100%
Lock-up period of shares under performance conditions	1 year
Number of plans upon share-based payment arrangement	2
Stock option programs, Granted | shares	12,472,325
Equity-settled plans [member] | Cosan S.A. [member] | Grant March 28, 2023 [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	0%
Equity-settled plans [member] | Cosan S.A. [member] | Grant March 28, 2023 [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	110%
Equity-settled plans [member] | Cosan S.A. [member] | Grant July 31, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of shares of share-based payment award for continued employment under service conditions	41%
Period of continued employment under service conditions	3 years
Percentage of shares of share-based payment award for continued employment under performance conditions	59%
Equity-settled plans [member] | Cosan S.A. [member] | Grant July 31, 2023 [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	50%
Equity-settled plans [member] | Cosan S.A. [member] | Grant July 31, 2023 [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	150%
Equity-settled plans [member] | Cosan S.A. [member] | Grant December 01, 2023 [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of shares of share-based payment award for continued employment under service conditions	50%
Period of continued employment under service conditions	3 years
Equity-settled plans [member] | Cosan S.A. [member] | Grant December 01, 2023 [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of shares of share-based payment award for continued employment under service conditions	50%
Period of continued employment under service conditions	5 years
Equity-settled plans [member] | Rumo S.A. [member] | Grant September 1, 2023 [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Grace period of continued employment under service conditions and performance conditions	3 years
Equity-settled plans [member] | Rumo S.A. [member] | Grant September 1, 2023 [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	0%
Equity-settled plans [member] | Rumo S.A. [member] | Grant September 1, 2023 [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of achievement of specific metrics	200%
Equity-settled plans [member] | Moove [member] | Grant July 1, 2023 - Program SOP [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period of share-based payment arrangement	6 years
Expected dividend yield	0%
Equity-settled plans [member] | Moove [member] | Grant July 1, 2023 - Program SOP A [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of the share options granted	R$ 50.05
Equity-settled plans [member] | Moove [member] | Grant July 1, 2023 - Program SOP B [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of the share options granted	106.28
Equity-settled plans [member] | Moove [member] | Grant July 1, 2023 - Program SOP C [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of the share options granted	135.05
Equity-settled plans [member] | Moove [member] | Grant July 1, 2023 - Program SOP D [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of the share options granted	R$ 135.05
Cash Settled Transactions [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option programs, Granted | shares	3,873,444
Cash Settled Transactions [Member] | Plans before 2022 [Member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period of share-based payment arrangement	3 years
Cash Settled Transactions [Member] | Plans before 2022 [Member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period of share-based payment arrangement	5 years

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail) R$ / shares in Units, shares in Thousands, R$ in Thousands, € in Millions

12 Months Ended

Aug. 29, 2024 BRL (R$)

May 08, 2024 BRL (R$)

Apr. 30, 2024 BRL (R$)

Apr. 19, 2024 shares

Apr. 10, 2024 BRL (R$)

Mar. 27, 2024 BRL (R$)

Mar. 25, 2024 BRL (R$)

Mar. 20, 2024 BRL (R$)

Mar. 15, 2024 BRL (R$)

Mar. 13, 2024

Feb. 29, 2024 BRL (R$)

Feb. 22, 2024 BRL (R$) R$ / shares

Jan. 26, 2024 USD ($)

Dec. 20, 2023

Dec. 31, 2023 BRL (R$) R$ / shares

Dec. 31, 2022 BRL (R$) R$ / shares

Dec. 31, 2021 BRL (R$)

Jun. 28, 2024 BRL (R$)

Jun. 26, 2024 BRL (R$)

Mar. 21, 2024 EUR (€)

Jan. 26, 2024 BRL (R$)

Sep. 15, 2023 BRL (R$)

Apr. 27, 2023 BRL (R$)

Subsequent events

Dividends paid

R$ 1237779

R$ 2031301

Dividend per share | R$ / shares

R$ 1.27

R$ 0.66

Dividends payable, non-cash assets distributions

R$ 549054

R$ 892006

799,634

Dividends received

1,161,439

1,452,898

Cash transferred

135,000

Approval amount of increase in share capital

R$ 280000

Amount of shares authorized

9,000,000

Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities

699,929

Tax credits

R$ 43835

R$ 114812

R$ 287049

Rumo S.A. [member]

Subsequent events

Aggregate principal amount

R$ 1500000

Debentures issued | Cosan Luxembourg S A [member]

Subsequent events

Aggregate principal amount

R$ 1450000

Debentures issued | Comgas [member] | Debentures 10th issue

Subsequent events

Aggregate principal amount

R$ 1500000

Interest, Index

DI plus a spread of 0.80%

Debentures issued | Compass Gas e Energia [Member] | Debentures 3rd issue

Subsequent events

Aggregate principal amount

R$ 1500000

Interest, Index

CDI + 1.08%

Debentures issued | Rumo Malha Paulista [member]

Subsequent events

Aggregate principal amount

R$ 800000

R$ 704000

Interest, Index

IPCA + 6.0470%

CDI+1.54%

Maturity

12

Borrowings amortization period

2 years

Target rate of greenhouse gas emissions reduction per ton of useful kilometer by 2023

15%

Description of estimated interest rate decrease for compliance for fulfilment of environment goals

25

Debentures issued | Rumo Malha Paulista [member] | Debentures 5th issue - single series [member]

Subsequent events

Aggregate principal amount

R$ 1200000

Debentures issued | Rumo Malha Paulista [member] | Debentures 5th issue one

Subsequent events

Aggregate principal amount

R$ 532243

Interest, Index

IPCA rate + 5.7970%

Maturity

10

Debentures issued | Rumo Malha Paulista [member] | Debentures 5th issue two

Subsequent events

Aggregate principal amount

R$ 667757

Interest, Index

IPCA rate + 5.9284%

Maturity

15

Borrowings amortization period

3 years

Debentures issued | Rumo Malha Paulista [member] | Debentures Second Issue [Member]

Subsequent events

Interest, Index

IPCA+4.52%

Dividend receivable [member] | Vale SA [Member]

Subsequent events

Dividends paid

R$ 11721894

Dividend per share | R$ / shares

R$ 2.738548374

Dividend receivable [member] | Cosan Oito SA [Member] | Vale SA [Member]

Subsequent events

Dividends received

R$ 577469

Dividend receivable [member] | Compass Gas e Energia [Member]

Subsequent events

Dividends payable, non-cash assets distributions

R$ 1500000

Dividend receivable [member] | Cosan Dez Participações SA [Member]

Subsequent events

Dividends received

R$ 1320000

Debt issued | Cosan Luxembourg S A [member] | Senior notes due 2031

Subsequent events

Aggregate principal amount

$ 600,000

R$ 2947500

Interest, Index

US$ + 7.25%

Debt issued | Compass Gas e Energia [Member] | Commercial notes

Subsequent events

Aggregate principal amount

R$ 200000

Interest, Index

100% CDI + 1.7%

Debt issued | Compass Gas e Energia [Member] | BNP Paribas SA | Uncommitted Term Loan Facility Agreement

Subsequent events

Aggregate principal amount | €

€ 78

Interest Rate

4.879%

Major investment in new project | Rumo S.A. [member] | Empresa Brasileira de Terminais Portuários S.A

Subsequent events

Investment property under construction or development

R$ 2500000

Construction period

30 months

Other disposals of assets [member] | Vale SA [Member]

Subsequent events

Percentage of share capital owned

3.91%

Percentage of voting capital owned

4.14%

Percentage Of Share Capital Disposed

0.74%

Number Of Share Disposed In Investment | shares

33,525

Percentage Of Debt Linked To Operation And Collar Derivatives

100%

Derivative settlement | Vale SA [Member] | Call Spread [Member]

Subsequent events

Gain (loss) on hedge ineffectiveness recognised in profit or loss

R$ 14499

Shareholding percentage

1.60%

Shareholding percentage after settlement of derivatives

1.35%

Announcing or commencing implementation of major restructuring [member] | CLI SUL S.A | Elevacoes Portuarias S.A. [member]

Subsequent events

Shareholding percentage

80%

Announcing or commencing implementation of major restructuring [member] | Rumo S.A. [member] | Elevacoes Portuarias S.A. [member]

Subsequent events

Shareholding percentage

20%

Announcing or commencing implementation of major restructuring [member] | Rumo S.A. [member] | CLI SUL S.A | Elevacoes Portuarias S.A. [member]

Subsequent events

Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities

R$ 168855

Percentage of outstanding balance of the acquisition financing

20%

Changes in tax rates or tax laws enacted or announced [member] | Raízen

Subsequent events

Tax credits

R$ 1824019

Renewal Of SUDAM Tax Benefit [Member] | Rumo Malha Norte SA [member]

Subsequent events

Period of tax benefit

10 years

Percentage Of reduction under tax benefit

75%

SUBSEQUENT EVENTS - Additiona_2

SUBSEQUENT EVENTS - Additional Information 2 (Details) R$ in Thousands				6 Months Ended	12 Months Ended
	Oct. 18, 2024 BRL (R$)	Jul. 16, 2024 BRL (R$)	Jul. 10, 2024 km Item m³	Jun. 30, 2024 BRL (R$)	Dec. 31, 2023 BRL (R$)	Sep. 16, 2024 BRL (R$)
Subsequent events
Acquisition consideration price					R$ 247152
Cash transferred					135,000
Write-Off and Impairment Loss of Assets [Member] | Fixed assets, intangible assets and rights of use | Rumo Malha Sul S.A. [member]
Subsequent events
Impairment loss recognised				R$ 2392776
Provision for asset write-off					R$ 182041
Major business combination [member] | Compass Dois LTDA [Member] | Compagas acquisition [member]
Subsequent events
Percentage of voting equity interests acquired (as a percent)						51%
Acquisition consideration price						R$ 962125
Major business combination [member] | Compass Dois LTDA [Member] | Indirect | Compagas acquisition [member]
Subsequent events
Percentage of voting equity interests acquired (as a percent)			51%
Length of distribution network (in KM) | km			880
Number of customers served | Item			54,000
Number of municipalities served | Item			16
Distributed volume of natural gas per day | m³			821,000
Debentures issued | Debentures 11th issue [Member]
Subsequent events
Aggregate principal amount	R$ 2500000
Borrowings, Period of Frequency of Interest Accrual	6 months
Debentures issued | Debentures 11th issue, 1st series [Member]
Subsequent events
Aggregate principal amount	R$ 1500000
Interest, Index	DI rate plus a spread of 0.50% p.a.
Maturity	January 8, 2028
Debentures issued | Debentures 11th issue, 2nd series
Subsequent events
Aggregate principal amount	R$ 500000
Interest, Index	DI rate plus a spread of 0.72% p.a.
Maturity	January 8, 2030
Debentures issued | Comgas [member] | Debentures 11th issue [Member]
Subsequent events
Aggregate principal amount		R$ 1500000
Borrowings, Period of Frequency of Interest Accrual		6 months
Debentures issued | Comgas [member] | Debentures 11th issue, 1st series [Member]
Subsequent events
Interest, Index		IPCA+ Treasury
Borrowings, Description of the Frequency Period of Interest Accrual		Semiannual
Maturity		July 15, 2034
Borrowings, term		10 years
Debentures issued | Comgas [member] | Debentures 11th issue, 1st series [Member] | Swap agreements (interest) [member]
Subsequent events
Interest, Index		99.05% of the CDI
Debentures issued | Comgas [member] | Debentures 11th issue, 2nd series
Subsequent events
Interest, Index		IPCA+ Treasury
Borrowings, Description of the Frequency Period of Interest Accrual		Semiannual
Maturity		July 15, 2039
Borrowings, spread to interest rate basis		0.10%
Borrowings, term		15 years
Debentures issued | Comgas [member] | Debentures 11th issue, 2nd series | Swap agreements (interest) [member]
Subsequent events
Interest, Index		99.95% of the CDI

SUBSEQUENT EVENTS - Additiona_3

SUBSEQUENT EVENTS - Additional Information 3 (Details) R$ / shares in Units, R$ in Thousands

3 Months Ended

12 Months Ended

Nov. 06, 2024 BRL (R$)

Oct. 18, 2024 BRL (R$)

Oct. 10, 2024 BRL (R$)

Oct. 01, 2024 BRL (R$) shares

Aug. 07, 2024 MT

Jul. 30, 2024 BRL (R$) R$ / shares

Jul. 25, 2024 BRL (R$)

Jun. 28, 2024 BRL (R$)

May 23, 2024 BRL (R$)

Oct. 09, 2023

Jun. 30, 2024

Dec. 31, 2023 BRL (R$) shares

Dec. 31, 2022 BRL (R$)

[1]

Dec. 31, 2021 BRL (R$)

Sep. 29, 2024 BRL (R$)

Sep. 16, 2024 BRL (R$)

Aug. 09, 2024 shares

Jul. 19, 2024 BRL (R$) ha

Jul. 10, 2024

Sep. 15, 2023 BRL (R$)

Subsequent events

Acquisition consideration price

R$ 247152

Contingent consideration

12,152

Net cash from sale of discontinued operations

R$ 62700

R$ 44969

Rumo S.A. [member]

Subsequent events

Aggregate principal amount

R$ 1500000

Number of shares issued | shares

1,854,868,949

Compass Gas E Energia S A [Member] | Norgas S.A. [member]

Subsequent events

Proportion of ownership interest in subsidiary

51%

Other disposals of assets [member] | Jequitibá Propriedades Agrícolas Ltda | Indirect

Subsequent events

Area of agricultural land | ha

3,124.35

Sale price of agricultural land

R$ 213000

Other disposals of assets [member] | Compass Gas E Energia S A [Member] | Norgas S.A. [member]

Subsequent events

Proportion of ownership interest in subsidiary

51%

Net cash from sale of discontinued operations

R$ 629155

Capital reduction of subsidiary | Cosan Oito S.A. [member]

Subsequent events

Capital reduction of the subsidiary

R$ 750000

Measurement period for capital reduction of the subsidiary

60 days

Debt issued | TRSP [member] | Indirect | Compass Gas e Energia [Member] | Commercial notes

Subsequent events

Aggregate principal amount

R$ 750000

Interest, Index

CDI + 1.2

Maturity

January 15, 2025

Dividend receivable [member] | Raizen S A [Member]

Subsequent events

Dividends declared per share | R$ / shares

R$ 0.01001412421

Distribution of additional dividends declared

R$ 103488

Entering into development of new port terminal [member] | Rumo S.A. [member] | CHS Agronegócio - Indústria e Comércio Ltda [Member]

Subsequent events

Maximum handling capacity of grains and fertilizer per year at port terminal | MT

12.5

Maximum handling capacity of grains per year at port terminal | MT

9

Maximum handling capacity of fertilizer per year at port terminal | MT

3.5

Major ordinary share transactions [member]

Subsequent events

Number of cancellation of treasury shares authorized | shares

7,500,000

Major ordinary share transactions [member] | Moove Lubricants Holdings [member]

Subsequent events

Number of shares issued | shares

25,000,000

Funding costs

R$ 30609

Expenses Related To Recognition Of Stock Option Plan

R$ 204296

Major business combination [member] | Cosan Lubrificantese Especialidades S A [member] | Indirect | DIPI Holdings acquisition [member]

Subsequent events

Acquisition consideration price

R$ 410000

Payable amount at closing of the business acquisition

310,000

Contingent consideration

R$ 100000

Number of lubricant blending plants, which entity operates

2

Number of plastic blow molding facility, which entity operates

1

Major business combination [member] | Compass Dois LTDA [Member] | Compagas acquisition [member]

Subsequent events

Acquisition consideration price

R$ 962125

Percentage of voting equity interests acquired (as a percent)

51%

Major business combination [member] | Compass Dois LTDA [Member] | Indirect | Compagas acquisition [member]

Subsequent events

Percentage of voting equity interests acquired (as a percent)

51%

Debentures issued | Debentures 11th issue

Subsequent events

Aggregate principal amount

R$ 2500000

Borrowings, Period of Frequency of Interest Accrual

6 months

Debentures issued | Debentures 11th issue, 1st series

Subsequent events

Aggregate principal amount

R$ 1500000

Interest, Index

DI rate plus a spread of 0.50% p.a.

Maturity

January 8, 2028

Debentures issued | Debentures 11th issue, 2nd series

Subsequent events

Aggregate principal amount

R$ 500000

Interest, Index

DI rate plus a spread of 0.72% p.a.

Maturity

January 8, 2030

Debentures issued | Debentures 11th issue, 3rd series

Subsequent events

Aggregate principal amount

R$ 500000

Interest, Index

DI rate plus a spread of 1.30% p.a.

Maturity

January 8, 2035

Debentures issued | Biometano Verde Paulinia S.A [member] | Debentures 1st issue [member]

Subsequent events

Aggregate principal amount

R$ 235000

Borrowings, Description of the Frequency Period of Interest Accrual

semi-annual

Interest, Index

CDI + 1.2%

Maturity

October 10, 2025

Debentures issued | Cosan Luxembourg S A [member]

Subsequent events

Aggregate principal amount

R$ 1450000

Debentures issued | Cosan Luxembourg S A [member] | Debentures First Series [Member]

Subsequent events

Interest, Index

CDI plus 1.0%

Debentures issued | Cosan Luxembourg S A [member] | Debentures Second Series [Member]

Subsequent events

Interest, Index

CDI plus 1.5%

Start Of Operations [Member] | TRSP [member]

Subsequent events

Per Day Capacity Of Terminal To Regasify LNG

14

Quantity Of LNG Regasified

125

[1]Amounts after the reclassification of the discontinued operation.

SUBSEQUENT EVENTS - Additiona_4

SUBSEQUENT EVENTS - Additional Information 4 (Details) R$ / shares in Units, £ in Thousands, R$ in Thousands, $ in Thousands

12 Months Ended

13 Months Ended

Aug. 29, 2024 BRL (R$)

Jul. 25, 2024 BRL (R$) R$ / shares

Jun. 26, 2024 BRL (R$)

Jun. 21, 2024 USD ($)

Jun. 21, 2024 BRL (R$)

May 29, 2024

Dec. 31, 2023 BRL (R$)

Dec. 31, 2022 BRL (R$)

Dec. 31, 2021 BRL (R$)

Dec. 31, 2024

Oct. 15, 2024 BRL (R$) ha

Oct. 08, 2024 BRL (R$) ha

Oct. 03, 2024 BRL (R$) ha

Jun. 14, 2024 USD ($)

Jun. 14, 2024 GBP (£)

Jun. 14, 2024 BRL (R$)

Jun. 12, 2024 USD ($)

Jun. 12, 2024 BRL (R$)

May 28, 2024 BRL (R$)

Sep. 15, 2023 BRL (R$)

Subsequent events

Dividends payable, non-cash assets distributions

R$ 549054

R$ 892006

R$ 799634

Amount

56,904,654

52,987,216

45,659,037

Principal repayment of loans borrowings and debentures

8,054,763

15,278,378

R$ 9925067

Dividends received

R$ 1161439

R$ 1452898

Rumo S.A. [member]

Subsequent events

Notional amount

R$ 1500000

Dividend receivable [member] | Moove Lubricants Holdings [member]

Subsequent events

Dividends payable, non-cash assets distributions

$ 167,003

R$ 900000

Dividends received

$ 116,903

R$ 630000

Debt issued | Moove Lubricants Holdings [member] | Citibank SA [Member]

Subsequent events

Amount

£ 2,500

R$ 14341

Debt issued | Moove Lubricants Holdings [member] | Bank Of America Merrill Lynch Member

Subsequent events

Amount

£ 35,000

242,396

Debt issued | Cosan Lubrificantese Especialidades S A [member] | Citibank SA [Member]

Subsequent events

Amount

$ 50,000

269,456

Debt issued | Cosan Lubrificantese Especialidades S A [member] | Bank Of America Merrill Lynch Member

Subsequent events

Amount

$ 100,000

R$ 536240

Other disposals of assets [member] | Esus Brasil Participações SA Member | Indirect

Subsequent events

Area of agricultural land | ha

3,399.24

Sale price of agricultural land

R$ 172000

Other disposals of assets [member] | Duguetiapar Empreendimentos e Participações S.A. [member] | Indirect

Subsequent events

Area of agricultural land | ha

567.41

578.89

Sale price of agricultural land

R$ 34907

R$ 37093

Addendum To Concession Agreement Member | Rumo Malha Paulista [member]

Subsequent events

Amount Of Economic And Financial Balance Of Contract To Be Restored

R$ 1170000

Investment In Railway Network

500,000

Amount Of Economic And Financial Balance Of Contract Payable

R$ 167500

Debentures issued | Rumo Malha Paulista [member]

Subsequent events

Notional amount

R$ 800000

R$ 704000

Interest, Index

IPCA + 6.0470%

CDI+1.54%

Maturity

12

Borrowings amortization period

2 years

Debentures issued | Rumo Malha Paulista [member] | Debentures 6Th Issue One Member

Subsequent events

Notional amount

R$ 547950

Interest, Index

IPCA + 6.42%

Maturity

10

Debentures issued | Rumo Malha Paulista [member] | Debentures 6Th Issue Two Member

Subsequent events

Notional amount

R$ 156050

Interest, Index

IPCA + 6.5318%

Maturity

15

Borrowings amortization period

3 years

Debentures issued | Rumo Malha Paulista [member] | Debentures 7Th Issue One Member

Subsequent events

Notional amount

R$ 500000

Debentures issued | Rumo Malha Paulista [member] | Debentures 7Th Issue Two Member

Subsequent events

Notional amount

300,000

Debentures issued | Rumo Malha Paulista [member] | Debentures Second Issue [Member]

Subsequent events

Interest, Index

IPCA+4.52%

Early Redemption Of Debentures Member | Rumo Malha Paulista [member] | Debentures Second Issue [Member]

Subsequent events

Principal repayment of loans borrowings and debentures

R$ 757944

Percentage Of Premium Levied On Early Redemption

0.25%

Early Redemption Of Debentures Member | Rumo Malha Paulista [member] | Debentures 3rd issue

Subsequent events

Principal repayment of loans borrowings and debentures

R$ 790084

Percentage Of Premium Levied On Early Redemption

0.30%

Vale SA [Member]

Subsequent events

Proportion of ownership interest in associate

4.90%

Vale SA [Member] | Distribution of interest on equity

Subsequent events

Proceeds From Interest On Equity Recognised As Distributions To Owners Of Parent

R$ 315622

Dividends declared per share | R$ / shares

R$ 2.093798142

Distribution of additional dividends declared

R$ 8940158

Terminal XXXIX S.A. [member] | Other disposals of assets [member] | Rumo S.A. [member]

Subsequent events

Proportion of ownership interest in associate

50%