Document and Entity Information
Document and Entity Information | 12 Months Ended |
Dec. 31, 2023 shares | |
Document Information [Line Items] | |
Document Type | 20-F |
Document Registration Statement | false |
Document Annual Report | true |
Document Transition Report | false |
Document Shell Company Report | false |
Document Period End Date | Dec. 31, 2023 |
Entity File Number | 001-41638 |
Entity Registrant Name | AMBIPAR EMERGENCY RESPONSE |
Entity Incorporation, State or Country Code | E9 |
Entity Address, Address Line One | Avenida Angélica, nº 2346, 5th Floor |
Entity Address, City or Town | São Paulo |
Entity Address, Country | BR |
Entity Address, Postal Zip Code | 01228-200 |
Entity Well-known Seasoned Issuer | No |
Entity Voluntary Filers | No |
Entity Current Reporting Status | Yes |
Entity Interactive Data Current | Yes |
Entity Filer Category | Non-accelerated Filer |
Entity Emerging Growth Company | true |
Entity Ex Transition Period | false |
ICFR Auditor Attestation Flag | false |
Document Financial Statement Error Correction [Flag] | false |
Document Accounting Standard | International Financial Reporting Standards |
Entity Shell Company | false |
Amendment Flag | false |
Entity Central Index Key | 0001937441 |
Document Fiscal Period Focus | FY |
Current Fiscal Year End Date | --12-31 |
Document Fiscal Year Focus | 2023 |
Auditor [Line Items] | |
Auditor Name | BDO RCS Auditores Independentes SS Ltda. |
Auditor Location | São Paulo, Brazil |
Auditor Firm ID | 5485 |
Ordinary shares [member] | |
Document Information [Line Items] | |
Title of 12(b) Security | Ordinary Shares |
Trading Symbol | AMBI |
Security Exchange Name | NYSE |
Class A ordinary shares | |
Document Information [Line Items] | |
Entity Common Stock, Shares Outstanding | 16,195,105 |
Class B ordinary shares | |
Document Information [Line Items] | |
Entity Common Stock, Shares Outstanding | 39,234,746 |
Warrants [Member] | |
Document Information [Line Items] | |
Title of 12(b) Security | Warrants |
Trading Symbol | AMBIWS |
Security Exchange Name | NYSE |
Entity Common Stock, Shares Outstanding | 16,180,000 |
Business Contact [Member] | |
Document Information [Line Items] | |
Entity Address, Address Line One | Avenida Angélica, nº 2346, 5th Floor |
Entity Address, City or Town | São Paulo |
Entity Address, Country | BR |
Entity Address, Postal Zip Code | 01228-200 |
Contact Personnel Name | Rafael Espírito Santo |
Country Region | +55 |
City Area Code | 11 |
Local Phone Number | 3429-5000 |
Contact Personnel Email Address | ir.response@ambipar.com |
Consolidated statements of fina
Consolidated statements of financial position - BRL (R$) | Dec. 31, 2023 | Dec. 31, 2022 |
Assets [abstract] | ||
Cash and cash equivalents | R$ 423266000 | R$ 271607000 |
Trade and other current receivables | 803,523,000 | 702,980,000 |
Current tax assets, current | 14,143,000 | 6,388,000 |
Current receivables from taxes other than income tax | 63,955,000 | 29,740,000 |
Current prepaid expenses | 32,239,000 | 37,806,000 |
Current advances to suppliers | 23,125,000 | 29,864,000 |
Current inventories | 34,159,000 | 18,128,000 |
Other current assets | 45,814,000 | 36,498,000 |
Current assets | 1,440,224,000 | 1,133,011,000 |
Trade and other non-current receivables | 3,485,000 | 0 |
Non-current receivables due from related parties | 29,322,000 | 26,180,000 |
Current tax assets, non-current | 1,472,000 | 2,854,000 |
Non-current receivables from taxes other than income tax | 857,000 | 392,000 |
Deferred tax assets | 28,800,000 | 25,420,000 |
Long-term deposits | 631,000 | 826,000 |
Non-current trade receivables | 32,245,000 | 37,599,000 |
Investments in subsidiaries, joint ventures and associates reported in separate financial statements | 0 | 7,620,000 |
Property, plant and equipment | 787,561,000 | 516,081,000 |
Right-of-use assets | 88,737,000 | 68,275,000 |
Goodwill | 1,537,135,000 | 1,192,302,000 |
Intangible assets other than goodwill | 358,703,000 | 420,197,000 |
Non-current assets | 2,868,948,000 | 2,297,746,000 |
Assets | 4,309,172,000 | 3,430,757,000 |
Liabilities [abstract] | ||
Current borrowings and current portion of non-current borrowings | 84,369,000 | 67,656,000 |
Current notes and debentures issued and current portion of non-current notes and debentures issued | 79,677,000 | 84,187,000 |
Trade and other current payables | 184,618,000 | 146,611,000 |
Current provisions for employee benefits | 82,768,000 | 114,941,000 |
Current dividend payables | 57,364,000 | 76,909,000 |
Current income tax and social contribution payable | 21,684,000 | 12,998,000 |
Other tax payable | 51,459,000 | 33,719,000 |
Obligations from acquisition of investment | 183,825,000 | 129,198,000 |
Current lease liabilities | 22,620,000 | 14,411,000 |
Other current liabilities | 34,638,000 | 36,345,000 |
Current liabilities | 803,022,000 | 716,975,000 |
Non-current portion of non-current borrowings | 617,533,000 | 649,762,000 |
Non-current portion of non-current notes and debentures issued | 466,073,000 | 516,533,000 |
Other taxes payable | 8,638,000 | 7,986,000 |
Non-current payables to related parties | 620,842,000 | 769,792,000 |
Non-current payables on social security and taxes other than income tax | 187,784,000 | 190,833,000 |
Obligations from acquisition of investment | 168,926,000 | 94,228,000 |
Provision for contingencies | 393,000 | 607,000 |
Non-current lease liabilities | 34,860,000 | 32,648,000 |
Non-current warrant liability | 30,753,000 | 0 |
Other non-current liabilities | 13,551,000 | 4,305,000 |
Non-current liabilities | 2,149,353,000 | 2,266,694,000 |
Liabilities | 2,952,375,000 | 2,983,669,000 |
Equity [abstract] | ||
Capital | 1,443,108,000 | 261,920,000 |
Profit reserves | 0 | 302,817,000 |
Capital transactions | (99,516,000) | (110,218,000) |
Accumulated translation adjustment | (208,056,000) | (89,165,000) |
Retained earnings | (62,477,000) | 0 |
Equity attributable to owners of the Company | 1,073,059,000 | 365,354,000 |
Non-controlling interests | 283,738,000 | 81,734,000 |
Equity | 1,356,797,000 | 447,088,000 |
Equity and liabilities | R$ 4309172000 | R$ 3430757000 |
Consolidated statements of inco
Consolidated statements of income - BRL (R$) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Profit (loss) [abstract] | |||
Revenue | R$ 2589960000 | R$ 1684896000 | R$ 822203000 |
Cost of sales | (2,090,482,000) | (1,337,749,000) | (618,691,000) |
Gross profit | 499,478,000 | 347,147,000 | 203,512,000 |
Selling, general and administrative expense | (28,385,000) | (26,553,000) | (26,837,000) |
Investment income | 0 | 3,628,000 | 0 |
Other operating income (expense) | (110,710,000) | 12,536,000 | 1,355,000 |
Operating expense | (139,095,000) | (10,389,000) | (25,482,000) |
Profit (loss) from operating activities | 360,383,000 | 336,758,000 | 178,030,000 |
Finance costs | (294,827,000) | (113,541,000) | (12,804,000) |
Finance income | 43,485,000 | 9,567,000 | 10,776,000 |
Finance income (cost) | (251,342,000) | (103,974,000) | (2,028,000) |
Profit (loss) before tax | 109,041,000 | 232,784,000 | 176,002,000 |
Current tax expense (income) | (78,999,000) | (35,806,000) | (23,773,000) |
Deferred tax expense (income) | (12,866,000) | (9,104,000) | (14,087,000) |
Profit for the year | 17,176,000 | 187,874,000 | 138,142,000 |
Profit (loss), attributable to [abstract] | |||
Profit (loss), attributable to owners of parent | (62,477,000) | 161,493,000 | 131,117,000 |
Profit (loss), attributable to non-controlling interests | R$ 79653000 | R$ 26381000 | R$ 7025000 |
Weighted average number of ordinary shares used in calculating basic earnings per share | 55,429,851 | 261,920,439 | 48,615,599 |
Basic earning (loss) and Diluted earning (loss) per share | R$ 0.1662 | R$ 0.7173 | R$ 2.8415 |
Consolidated statements of comp
Consolidated statements of comprehensive income - BRL (R$) R$ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Statement of comprehensive income [abstract] | |||
Profit for the year | R$ 17176 | R$ 187874 | R$ 138142 |
Other comprehensive income [abstract] | |||
Unrealized income reserve | 0 | 0 | 63 |
Equity Valuation Adjustment Recognised in Other Comprehensive Income, That Will be Reclassified to Profit or Loss | 0 | (984) | 0 |
Exchange rate change on goodwill on investee abroad | (10,702) | (7,617) | (4,998) |
Other comprehensive income, net of tax, exchange differences on translation of foreign operations | (108,189) | (79,711) | (8,455) |
Other comprehensive income | (118,891) | (88,312) | (13,390) |
Comprehensive income | (101,715) | 99,562 | 124,752 |
Comprehensive income attributable to [abstract] | |||
Comprehensive income, attributable to owners of parent | (181,368) | 73,181 | 117,726 |
Comprehensive income, attributable to non-controlling interests | R$ 79653 | R$ 26381 | R$ 7026 |
Consolidated statements of chan
Consolidated statements of changes in equity - BRL (R$) R$ in Thousands | Total | Total attributable to the controlling shareholder | Capital | Advances for future capital increase [Domain] | Expenses on issuance of shares | Capital transactions | Legal reserve | Unrealized Profits Reserve | Equity valuation adjustment | Accumulated translation adjustment | Retained earnings | Non-controlling interests |
Equity at Dec. 31, 2020 | R$ 327194 | R$ 303673 | R$ 36899 | R$ 176000 | R$ 0 | R$ 3458 | R$ 7380 | R$ 69050 | R$ 984 | R$ 16818 | R$ 0 | R$ 23521 |
Capital increase with investment transfer | 24,005 | 24,005 | 49,021 | (25,016) | ||||||||
Advance for future capital increase | 0 | 0 | 176,000 | (176,000) | ||||||||
Transactions with shareholders | (118,026) | (118,026) | (118,026) | |||||||||
Participation of non-controllers | (18,623) | (18,623) | ||||||||||
Distribution of profit from previous year | (307) | (307) | (307) | |||||||||
Comprehensive loss | (13,390) | |||||||||||
Profit for the year | 138,142 | 131,116 | 131,116 | 7,026 | ||||||||
Comprehensive loss | 16,687 | 16,687 | 63 | 16,624 | ||||||||
Exchange variation on Capital Transaction | 0 | 0 | 4,998 | (4,998) | ||||||||
Net income for the year | 138,142 | 131,116 | 131,116 | 7,026 | ||||||||
Increase (decrease) through transfer to statutory reserve, equity | 0 | 0 | 6,556 | (6,556) | ||||||||
Minimum dividends | (31,154) | (31,154) | (31,154) | |||||||||
Increase (Decrease) through Unrealized Profit Reserve, Equity | 0 | 0 | 93,406 | (93,406) | ||||||||
Unearned profit reserve | 0 | 0 | 93,406 | (93,406) | ||||||||
Equity at Dec. 31, 2021 | 337,918 | 325,994 | 261,920 | 0 | 0 | (116,486) | 13,936 | 162,212 | 984 | 3,428 | 0 | 11,924 |
Transactions with shareholders | (1,349) | (1,349) | (1,349) | 0 | ||||||||
Participation of non-controllers | 43,429 | 43,429 | ||||||||||
Increase decrease through transfer by onerous transfer | (1,734) | (1,734) | 3,531 | |||||||||
Comprehensive loss | (88,312) | |||||||||||
Profit for the year | 187,874 | 161,493 | 161,493 | 26,381 | ||||||||
Comprehensive loss | (80,695) | (80,695) | (984) | (79,711) | ||||||||
Exchange variation on Capital Transaction | 7,617 | (7,617) | ||||||||||
Net income for the year | 187,874 | 161,493 | 161,493 | 26,381 | ||||||||
Minimum dividends | (38,355) | (38,355) | (38,355) | |||||||||
Increase (Decrease) through Unrealized Profit Reserve, Equity | 115,063 | (115,063) | ||||||||||
Legal Reserve | 8,075 | (8,075) | ||||||||||
Unearned profit reserve | 115,063 | (115,063) | ||||||||||
Equity at Dec. 31, 2022 | 447,088 | 365,354 | 261,920 | (110,218) | 22,011 | 280,806 | (89,165) | 81,734 | ||||
Participation of non-controllers | 13,231 | 13,231 | ||||||||||
Participation of non-controllers | 122,351 | 122,351 | ||||||||||
Net income loss | 21,173 | 13,288 | 13,288 | 7,885 | ||||||||
Comprehensive loss | (118,891) | |||||||||||
Profit for the year | 17,176 | (62,477) | (62,477) | 79,653 | ||||||||
Comprehensive loss | (102,420) | (102,420) | (102,420) | |||||||||
Transactions with shareholder | (21,116) | 0 | 316,105 | (22,011) | (280,806) | (13,288) | (21,116) | |||||
PIPE | 595,746 | 595,746 | 595,746 | |||||||||
HPX trust account balance at CSTT | 48,083 | 48,083 | 48,083 | |||||||||
Equity HPX | (41,750) | (41,750) | (41,750) | |||||||||
Exchange variation on Capital Transaction | (2,413) | 2,413 | ||||||||||
Exchange Variation on Capital Transaction | 13,115 | (13,115) | ||||||||||
Net income for the year | 17,176 | (62,477) | (62,477) | 79,653 | ||||||||
Issuance of new shares | 263,004 | 263,004 | 263,004 | |||||||||
Equity valuation adjustment | (5,769) | (5,769) | (5,769) | |||||||||
Expenses on the issuance of shares | (119,822) | (119,822) | (119,822) | |||||||||
Realization of costs in issuance of shares | 119,822 | 119,822 | 119,822 | |||||||||
Equity at Dec. 31, 2023 | R$ 1356797 | R$ 1073059 | R$ 1443108 | R$ 0 | R$ 0 | R$ 99516 | R$ 0 | R$ 0 | R$ 0 | R$ 208056 | R$ 62477 | R$ 283738 |
Consolidated statements of cash
Consolidated statements of cash flows - BRL (R$) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Cash flows from (used in) operating activities [abstract] | |||
Profit for the year | R$ 17176000 | R$ 187874000 | R$ 138142000 |
Adjustments to reconcile profit (loss) [abstract] | |||
Depreciation and amortization | 181,864,000 | 112,029,000 | 60,163,000 |
Expected credit losses | 654,000 | 248,000 | (340,000) |
Residual value of written-off property, plant and equipment and intangible assets | 19,311,000 | 26,291,000 | (6,355,000) |
Provision for contingencies | (230,000) | 334,000 | (365,000) |
Income tax and social contribution - Deferred | 12,866,000 | 9,104,000 | 14,087,000 |
Equity in earnings of investiments | (3,628,000) | 0 | |
Investments adjustments | (2,779,000) | 0 | |
Reversal of obligations due to investment acquisition | (48,315,000) | ||
Interest on loans and financing, debentures and exchange-rate change | 150,799,000 | 96,699,000 | 2,919,000 |
Changes in assets and liabilities: | |||
Adjustments for decrease (increase) in trade accounts receivable | (4,393,000) | 94,381,000 | (79,118,000) |
Recoverable taxes | (38,575,000) | (20,550,000) | (6,102,000) |
Prepaid expenses | 6,243,000 | (32,859,000) | 1,778,000 |
Advances to suppliers | 29,540,000 | 23,650,000 | (29,287,000) |
Inventories | 2,328,000 | (5,672,000) | (3,607,000) |
Other accounts receivable | 40,986,000 | 18,783,000 | 24,850,000 |
Suppliers | (56,325,000) | (10,901,000) | (21,740,000) |
Salaries and social security charges | (41,661,000) | 27,472,000 | (1,485,000) |
Taxes payable | 44,718,000 | 34,210,000 | (2,900,000) |
Warrant and Earn-out | (17,044,000) | 0 | 0 |
Other accounts payable | (37,048,000) | (25,736,000) | (17,565,000) |
Cash flows from (used in) operations | 262,894,000 | 528,950,000 | 73,075,000 |
Interest Paid on Loans and Financing Classified As Operating Activities | (50,260,000) | (12,126,000) | (5,985,000) |
Interest Paid on Debentures Classified as Operating Activities | (94,549,000) | (25,274,000) | 0 |
Interest Paid on Lease Classified As Operating Activities | (2,650,000) | (2,400,000) | (573,000) |
Income taxes paid (refund), classified as operating activities | (36,956,000) | (18,213,000) | (2,193,000) |
Cash flows from (used in) operating activities | 78,479,000 | 470,937,000 | 64,324,000 |
Cash flows from (used in) investing activities [abstract] | |||
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | (47,131,000) | (1,090,040,000) | (286,134,000) |
Purchase of investments other than investments accounted for using equity method | (124,558,000) | (134,981,000) | (38,493,000) |
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | (240,289,000) | (95,748,000) | (123,793,000) |
Cash flows from (used in) investing activities | (411,978,000) | (1,320,769,000) | (448,420,000) |
Cash flows from (used in) financing activities [abstract] | |||
Dividends paid, classified as financing activities | (31,947,000) | 0 | (63,000) |
Increase in minority interest | 699,532,000 | 0 | 0 |
Cash advances and loans from related parties | 98,200,000 | 71,019,000 | 441,662,000 |
Payments of lease liabilities, classified as financing activities | (112,459,000) | (32,802,000) | (6,819,000) |
Proceeds from borrowings | 124,258,000 | 446,870,000 | 50,620,000 |
Proceeds from issue of bonds, notes and debentures | 0 | 573,623,000 | 0 |
Repayments of borrowings, classified as financing activities | (179,804,000) | (63,985,000) | (52,152,000) |
Payment of share issuance cost | (55,953,000) | 0 | 0 |
Cash flows from (used in) financing activities | 541,827,000 | 994,725,000 | 433,248,000 |
Effect of exchange rate changes on cash and cash equivalents [abstract] | |||
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 208,328,000 | 144,893,000 | 49,152,000 |
Effect of exchange rate changes on cash and cash equivalents | (56,669,000) | 7,796,000 | 8,012,000 |
Cash and cash equivalents | R$ 423266000 | R$ 271607000 | R$ 118918000 |
Description of significant acco
Description of significant accounting policies | 12 Months Ended |
Dec. 31, 2023 | |
Description of significant accounting policies | |
Description of significant accounting policies | Description of significant accounting policies 2.1. Basis of presentation As a result of the reorganization described below, these consolidated financial statements have been presented for all periods as if the Company was the holding company of the Group Response. The Company became the holding company of the Group Response in March 2023 through a business combination (note 1.2) and as a result Emergência Participações S.A. (predecessor entity) became a wholly owned subsidiary of Ambipar Emergency Response. These transactions are being accounted for on the predecessor values basis as common control transactions, based on the predecessor values recognized by the Company in its consolidated financial statements from the dates that it obtained control of the Group Response. Upon conclusion of the business combination, the results of operations of the Group were included in the consolidated financial statements of the Company as if the Company had always owned the Group Response. The Consolidated Financial Statements are expressed in thousands of Reais ("R$"), and the reporting of amounts in other currencies, when needed, is also expressed in thousands, unless otherwise indicated. The preparation of the Consolidated Financial Statements requires Management to make judgments, use estimates and adopt assumptions that affect the amounts presented for revenues, expenses, assets and liabilities, including contingent liabilities. However, uncertainty relating to these judgments, assumptions and estimates could lead to results that require a significant adjustment to the book value of certain assets and liabilities in future years. Ambipar Emergency Response’s Management states and confirms that all relevant information for the Consolidated Financial Statements is being evidenced and corresponds to the one used by Management in the administration. The Consolidated Financial Statements have been prepared on the historical cost’s basis, except certain financial assets and liabilities that measured at their fair value. The Ambipar Emergency Response’s businesses included in these Consolidated Financial Statements are not generated as a single legal entity. These Consolidated Financial Statements are, therefore, not necessarily indicative of performance, cash flows obtained, and possessing actual equity and financial situation, as if this Ambipar Emergency Response had operated in a single legal entity during the years, or indicative of future results. The Consolidated Financial Statements have been prepared on a going concern basis, which assumes that the Ambipar Emergency Response will be able to discharge its liabilities. 2.2. Basis of consolidation These Consolidated Financial Statements include the results of the Company and all its subsidiaries undertakings made up to the same accounting date. All intra-Group balances, transactions, income and expenses are eliminated in full on consolidation. The results of subsidiary undertakings acquired or disposed of during the period are included or excluded from the consolidated income statement from the effective date of acquisition or disposal. 2.3. New or revised pronouncements applied for the first time in 2023 The new IFRS standards will only be applied in Brazil after the issuance of the respective standards in Portuguese by the Accounting Pronouncements Committee and approval by the Federal Accounting Council. a) Amendment to IFRS 17 Insurance Contracts; IFRS 17 was issued by the IASB in 2017 and replaces IFRS 4 for the reporting period beginning on or after January 1, 2023. IFRS 17 introduces an internationally consistent approach to the accounting of insurance contracts. Prior to IFRS 17, there was significant diversity around the world in relation to the accounting and disclosure of insurance contracts. Given that IFRS 17 applies to all insurance contracts issued by an entity (with limited scope exclusions), its adoption may have an effect on non-insurers, such as the Company. The Company carried out an assessment of its contracts and operations and concluded that the adoption of IFRS 17 had no effect on its consolidated annual financial statements. b) Amendment to IAS 1 Presentation of Financial Statements; In February 2021, the IASB issued amendments to IAS 1, which aim to make accounting policy disclosures more informative by replacing the requirement to disclose "significant accounting practices" with "material accounting policies." The amendments also provide guidance on the circumstances in which accounting policy information is likely to be considered material and therefore require disclosure. These changes have no effect on the measurement or presentation of any items in the Company's consolidated financial statements, but affect the disclosure of its accounting policies. c) Amendment to IAS 12 Taxes on Profit; i. Deferred Tax related to Assets and Liabilities arising from a Single Transaction. In May 2021, the IASB issued amendments to IAS 12, clarifying the exemption from initial recognition for certain transactions that result in both an asset and a liability being recognised simultaneously (e.g. a lease under IFRS 16). The amendments clarify that the exemption does not apply to the initial recognition of an asset or liability that, at the time of the transaction, generates equal taxable and deductible temporary differences. These changes had no effect on the Company's consolidated annual financial statements. ii. International Tax Reform – Pillar Two Model Rules In December 2021, the Organization for Economic Co-operation and Development (OECD) released a draft legislative framework for a global minimum tax that should be used by individual jurisdictions. The objective of the framework is to reduce the shifting of profits from one jurisdiction to another in order to reduce overall tax liabilities on corporate structures. In March 2022, the OECD released detailed technical guidance on the Pillar Two rules. Stakeholders raised concerns with the IASB about the potential implications for income tax accounting, especially deferred tax accounting, arising from the Pillar Two model rules. The IASB issued the final Amendments to the International Tax Reform – Pillar Two Model Rules, in response to stakeholder concerns on May 23, 2023. The amendments introduce a mandatory exception for entities to recognize and disclose information on deferred tax assets and liabilities related to the Pillar Two rules. The exception takes effect immediately and retrospectively. The amendments also provide for additional disclosure requirements with respect to an entity's exposure to Pillar Two income tax. Management has determined that the Company is not within the scope of the OECD's Pillar Two Model Rules and the exception to the recognition and disclosure of deferred tax information. d) Change in IAS 8/ CPC 23 Accounting Policies, Changes in Estimates and Rectification of Errors; The amendments to IAS 8, which added the definition of accounting estimates, clarifies that the effects of a change in information or measurement technique are changes in accounting estimates, unless they result from the correction of errors from prior periods. These changes clarify how entities distinguish between changes in accounting estimates, changes in accounting policy, and errors from prior periods. These changes had no effect on the Company's consolidated financial statements. 2.4. New standards, revisions and interpretations issued that were not yet in force as of December 31, 2023 For the following rules or changes, management has not yet determined whether there will be significant impacts on the Company's financial statements, namely: a) Amendments to IFRS 16 - add subsequent measurement requirements for sale and leaseback transactions, which satisfy the requirements of IFRS 15 - effective for periods beginning on or after January 1, 2024; b) Changes to IAS 1 - clarifies aspects to be considered for the classification of liabilities as current and non-current - effective for periods starting on or after January 1, 2024; c) Changes to IAS 1 – clarifies that only covenants to be fulfilled on or before the end of the reporting period, affect the entity's right to postpone the settlement of a liability for at least 12 months after the reporting date - effective for periods beginning on or after January 1, 2024; d) Changes to IAS 7 and IFRS 7 – clarifies entity must disclose supplier financing arrangements, with information that allows users of the financial statements to assess the effects of these arrangements on the entity's liabilities and cash flows - effective for periods beginning on or after January 1, 2024; e) Amendments to IAS 21 - require the disclosure of information that allows users of the financial statements to understand the impact of a currency not being exchangeable - effective for periods beginning on or after January 1, 2025; f) Issuance of the first sustainability disclosure standards by the International Sustainability Standards Board (ISSB), IFRS S1 and S2 – IFRS S1 establishes the main contents required for a complete set of financial disclosures related to sustainability and requires the entity to disclose information about all risks and opportunities related to sustainability, which can probably be expected and may affect the entity's prospects. This effect on the entity's prospects refers to its cash flow, its access to financing or cost of capital in the short, medium or long term. IFRS S2 requires an entity to report its exposure to climate-related risks and opportunities. Both S1 and S2 are in the process of translation and subsequent public consultation, by the Brazilian Committee of Sustainability Pronouncements (CBPS). It is expected that the appropriate final version of the standards for the Brazilian market will occur in 2024, since the CVM has already spoken out through CVM Resolution 59, encouraging companies to adopt the standards from 2025 or earlier, in order to voluntary, in 2024. The Company is currently evaluating the impact of these new accounting standards and changes. The Company will assess the impact of the final amendments to IAS 1 on the classification of its liabilities as they are issued by the IASB. The Company does not believe that the amendments to IAS 1, in its current form, will have a significant impact on the classification of its liabilities, since the conversion feature on its convertible debt instruments is classified as an equity instrument and, therefore, does not affect the classification of its convertible debt as a non-current liability. Other pronouncements and interpretations There are no other rules, changes in rules and interpretations that are not in force that the Company and its subsidiaries expect to have a material impact resulting from their application in their individual and consolidated financial statements. |
Basis of measurement
Basis of measurement | 12 Months Ended |
Dec. 31, 2023 | |
Basis of measurement | |
Basis of measurement | Basis of measurement 3.1. Currency translation (a) Functional and presentation currency Items included in Ambipar Emergency Response’s Consolidated Financial Statements are measured using the currency of the primary economic environment in which companies operate ("the functional currency"). The Consolidated Financial Statements are presented in Reais (R$). All financial information disclosed has been rounded to the nearest value, except otherwise indicated. (b) Foreign currency Transactions with foreign currencies are converted into functional currency by using exchange rates prevailing on the transaction or valuation dates when the items are measured. Exchange gains and losses resulting from the settlement of those transactions and from the translation at year-end exchange rates referring to monetary assets and liabilities in foreign currencies, are recognized in the statement of income. Foreign exchange gains and losses related to accounts receivable, suppliers and loans are presented in the statement of income as financial revenue or expense. (c) Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated in euro at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into euro at the exchange rates at the dates of the transactions. Foreign currency differences are recognized in OCI and accumulated in the Translation reserve, except to the extent that the translation difference is allocated to NCI. When a foreign operation in disposed of in its entirety or partially such as that the control, significant influence, or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation in reclassified to profit or loss as part of the gain or loss on disposal. If the Company disposes part of its interest in a subsidiary but retains control, then the relevant proportion of the cumulative amount is reattributed to NCI. When the Company disposes only part of an associate or joint venture while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to profit or loss. 3.2. Use of accounting estimates and judgment The preparation of the Consolidated Financial Statements in accordance with International Financial Reporting Standards, issued by International Accounting Standards Board (IASB) and Interpretations (collectively "IFRS") and interpretations requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues, and expenses. Actual results may differ from these estimates. The settlement of transactions involving these estimates may result in significantly different amounts due to the lack of precision inherent to the process of their determination. Estimates and assumptions are reviewed in a continuous manner. Revisions to accounting estimates are recognized in the year in which the estimates are revised and in any future periods affected. The information on critical judgments that refer to accounting policies adopted that have effects on amounts recognized in the Consolidated Financial Statements is presented in the following notes: Impairment of non-financial assets As stated in note 3.6, impairment testing involves calculating the value in use or the fair value less cost of disposal, when applicable, of the cash generating units to which the goodwill or other non-financial assets have been assigned. The value in use is determined by estimating five years of future cash flows, a perpetual value and using a discount rate that comprises three components: time value in money, the appropriate risk premium and uncertainty about the future cash flows. Hence, it relies on several critical judgements, estimates and assumptions. For more information on estimates and assumptions used in impairment testing, refer to note 8. Revenue recognition The Company applies certain judgment in assessing the terms of revenue from contracts with customers to determine whether the contract involves the delivery of service (revenue recognized over time). The Company evaluates each contract individually, its critical terms and business relationship with its customer and any associated third party. Lease term The Company determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any periods covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Company has the option, under some of its leases, to lease the assets for additional terms. The Company applies judgment in evaluating whether it is reasonably certain to exercise the option to renew, it considers all relevant factors that create an economic incentive for it to exercise the renewal such as contractual terms and conditions for the optional periods compared with market rates and the length of a non-cancellable period of a lease. After the commencement date, the Company reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise (or not to exercise) the option to renew (e.g., a change in business strategy). Residual value and estimated useful life of property, plant and equipment and intangible asset (finite useful lives) As stated in note 3.5 and 3.7, Intangible and property, plant and equipment assets are amortized over their useful lives. The useful life is based on management’s estimates for the period in which the assets will contribute to generate revenue and is periodically reviewed. Changes in estimates may result in significant changes in the book value. Revisions to these estimates are recognized prospectively. Business Combination Accounting We recognize, separately from goodwill, the identifiable assets acquired, and liabilities assumed at their estimated acquisition date fair values. We measure and recognize goodwill as of the acquisition date as the excess of: (a) the aggregate of the fair value of consideration transferred, the fair value of any non-controlling interest in the acquiree (if applicable) and the acquisition date fair value of our previously held equity interest in the acquiree (if applicable), over (b) the fair value of net assets acquired, and liabilities assumed. At the acquisition date, we measure the fair values of all assets acquired and liabilities assumed that arise from contractual contingencies. We measure the fair values of all non-contractual contingencies if, as of the acquisition date, it is more likely than not that the contingency will give rise to an asset or liability. Expected credit losses related to trade and other receivables The expected loss on doubtful accounts is established when there is objective evidence that the Company will not be able to collect all amounts according to the accounts receivable original terms. It is formed in an amount considered adequate by Management to cover probable losses arising on collection of accounts receivable, based on analysis of each client’s default risk considering a reasonable and supportable information available at the time that demonstrates that the credit risk has not increased significantly since initial recognition, the customer’s financial situation committed in the market, history of negotiations carried out, signed agreements not being fulfilled, mainly taking into consideration risk scenarios in which it has observable behavior in the market, and with special attention to long-standing overdue credits. Income taxes The calculation of current and deferred income taxes requires us to make estimates and assumptions and to exercise judgement regarding the carrying values of assets and liabilities which are subject to accounting estimates inherent in those balances, the interpretation of income tax legislation across various jurisdictions, expectations about future operating results, the timing of reversal of temporary differences and possible audits of income tax filings by the tax authorities. Changes or differences in underlying estimates or assumptions may result in changes to the current or deferred income tax balances on the consolidated statements of financial position, a charge or credit to income tax expense in the Consolidated statements of operations and comprehensive income (loss) and may result in cash payments or receipts. All income tax filings are subject to audits and reassessments. Changes in interpretations or judgements may result in a change in our income tax provisions in the future. The amount of such a change cannot be reasonably estimated. 3.3. Cash and cash equivalents Cash and cash equivalents include cash, bank deposits, highly liquid short-term investments, redeemable in up to three months or less, with an insignificant risk of change in fair value and for the purpose of meeting short-term commitments. 3.4. Financial instruments 3.4.1. Financial assets Recognition and measurement Purchases and sales of financial assets are recognized on trading date, Investments are initially recognized at fair value plus transaction cost for all financial assets not classified at fair value recognized in income (loss). Financial assets at fair value recognized in the income (loss) are initially recognized at fair value, and transaction costs are charged to statement of income in the period they occur. The fair value of publicly quoted investments is based on the current purchase price. If the market of a financial asset is not active, the Ambipar Emergency Response establishes the fair value using valuation techniques. These techniques include the use of recent transactions contracted from third parties, reference to other instruments that are substantially similar, analysis of discounted cash flows and option pricing models, privileging market information and minimizing the use of information generated by Management. Classification In the initial recognition, a financial asset is classified as measured at: (i) amortized cost; (ii) fair value through other comprehensive income (“FVTOCI”); or (iii) fair value through profit or loss (“FVTPL”). A financial asset is measured at amortized cost if it meets both conditions below: (i) the asset is held within a business model whose purpose is to collect contractual cash flows; and (ii) the contractual terms of financial assets give rise, on specific dates, to cash flows that are only payments of principal and interest on the outstanding principal value. A financial asset is measured in FVOCI only if it meets both conditions below: (i) the asset is maintained within a business model whose purpose is achieved by both the collection of contractual cash flows and the sale of financial assets; and (ii) the contractual terms of financial assets give rise, on specific dates, to cash flows that refer to payments of principal and interest on the outstanding principal value. All other financial assets are classified as measured at fair value through profit or loss. In addition, upon initial recognition, the Ambipar Emergency Response may, irrevocably, designate a financial asset that satisfies the requirements to be measured at amortized cost, FVTOCI or even FVTPL. This designation is intended to eliminate or significantly reduce a possible accounting mismatch stemming from the result produced by the respective asset. Financial assets – Business model assessment The Ambipar Emergency Response makes an assessment of the objective of the business model in which a financial asset is held at a portfolio level because this best reflects the way the business is managed, and information is provided to management. The information considered includes: • the stated policies and objectives for the portfolio and the operation of those policies in practice. These include whether management’s strategy focuses on earning contractual interest income, maintaining a particular interest rate profile, matching the duration of the financial assets to the duration of any related liabilities or expected cash outflows or realizing cash flows through the sale of the assets; • how the performance of the portfolio is evaluated and reported to the Ambipar Emergency Response’s management; • the risks that affect the performance of the business model (and the financial assets held within that business model) and how those risks are managed; • how managers of the business are compensated – e.g. whether compensation is based on the fair value of the assets managed or the contractual cash flows collected; and • the frequency, volume and timing of sales of financial assets in prior periods, the reasons for such sales and expectations about future sales activity. Transfers of financial assets to third parties in transactions that do not qualify for derecognition are not considered sales for this purpose, consistent with the Ambipar Emergency Response’s continuing recognition of the assets. Financial assets that are held for trading or are managed and whose performance is evaluated on a fair value basis are measured at FVTPL. Financial assets – Assessment whether contractual cash flows are solely payments of principal and interest For the purposes of this assessment, ‘principal’ is defined as the fair value of the financial asset on initial recognition, ‘Interest’ is defined as consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time and for other basic lending risks and costs (e.g., liquidity risk and administrative costs), as well as a profit margin. In assessing whether the contractual cash flows are solely payments of principal and interest, the Ambipar Emergency Response considers the contractual terms of the instrument. This includes assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition, in making this assessment, the Ambipar Emergency Response considers: • contingent events that would change the amount or timing of cash flows. • terms that may adjust the contractual coupon rate, including variable‑rate features; • prepayment and extension feature; and • terms that limit the Ambipar Emergency Response’s claim to cash flows from specified assets (e.g., non‑recourse features). A prepayment feature is consistent with the solely payments of principal and interest criterion if the prepayment amount substantially represents unpaid amounts of principal and interest on the principal amount outstanding, which may include reasonable compensation for early termination of the contract. Additionally, for a financial asset acquired at a discount or premium to its contractual per amount, a feature that permits or requires prepayment at an amount that substantially represents the contractual par amount plus accrued (but unpaid) contractual interest (which may also include reasonable compensation for early termination) is treated as consistent with this criterion if the fair value of the prepayment feature is insignificant at initial recognition. Financial assets – Subsequent measurement and gains and losses Financial assets at FVTPL These assets are subsequently measured at fair value, Net gains and losses, including any interest or dividend income, are recognized in profit or loss. Financial assets at amortized cost These assets are subsequently measured at amortized cost using the effective interest method. The amortized cost is reduced by impairment losses, Interest income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss. Debt investments at FVOCI These assets are subsequently measured at fair value, Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognized in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. Equity investments at FVOCI These assets are subsequently measured at fair value, Dividends are recognized as income in profit or loss unless the dividend clearly represents a investment’s cost part recovery. Other net gains and losses are recognized in OCI and are never reclassified to profit or loss. Trade and other receivables Trade and other receivables correspond to the amount’s receivable from clients for the rendering of service carried out in the normal course of Company’s activities. If the payment term is equivalent to one year or less (or any other term that is in conformity with Company's normal cycle), accounts receivable are classified as current assets. Otherwise, they are presented in non-current assets. Trade and other receivables are initially recognized at fair value and, subsequently, measured at amortized cost using the effective interest rate method less expected impairment losses on accounts receivable, in practice, they are usually recognized at the billed amount, adjusted by provision for impairment, if necessary. Recognition and derecognition The financial instrument is recognized in the Consolidated Financial Statements when the entity becomes a party to the financial instrument contract. An entity removes a financial liability from its statement of financial position when its obligation is extinguished. An entity removes a financial asset from its statement of financial position when its contractual rights to the asset’s cash flows expire; when it has transferred the asset and substantially all the risks and rewards of ownership; or when it has transferred the asset and has retained some substantial risks and rewards of ownership, but the other party may sell the asset. The risks and rewards retained are recognized as assets. Impairment of financial assets Expected credit losses The expected loss on doubtful accounts is established when there is objective evidence that the Company will not be able to collect all amounts according to the accounts receivable original terms. It is formed in an amount considered adequate by Management to cover probable losses arising on collection of accounts receivable, based on analysis of each client’s default risk considering a reasonable and supportable information available at the time that demonstrates that the credit risk has not increased significantly since initial recognition, the customer’s financial situation committed in the market, history of negotiations carried out, signed agreements not being fulfilled, mainly taking into consideration risk scenarios in which it has observable behavior in the market, and with special attention to long-standing overdue credits. a) Recognition The Ambipar Emergency Response recognizes loss allowances for Expected Credit Loss (ECLs) on: • financial assets measured at amortized cost; • debt investments measured at FVOCI; and • contract assets. The Ambipar Emergency Response also recognizes loss allowances for ECLs on lease receivables, which are disclosed as part of trade and other receivables. The Ambipar Emergency Response measures loss allowances at an amount equal to lifetime ECLs, except for the following, which are measured at 12‑month ECLs: • debt securities that are determined to have low credit risk at the reporting date; and • other debt securities and bank balances for which credit risk (i.e. the risk of default occurring over the expected life of the financial instrument) has not increased significantly since initial recognition. Loss allowances for trade receivables (including lease receivables) and contract assets are always measured at an amount equal to lifetime ECLs. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Ambipar Emergency Response considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Ambipar Emergency Response’s historical experience and informed credit assessment, that includes forward‑looking information. The Ambipar Emergency Response assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. The Ambipar Emergency Response considers a financial asset to be in default when: • the debtor is unlikely to pay its credit obligations to the Ambipar Emergency Response in full, without recourse by the Ambipar Emergency Response to actions such as realizing security (if any is held); or • the financial asset is more than 90 days past due. The Ambipar Emergency Response considers a debt security to have low credit risk when its credit risk rating is equivalent to the globally understood definition of ‘investment grade’. Lifetime ECLs are the ECLs that result from all possible default events over the expected life of a financial instrument. 12‑month ECLs are the portion of ECLs that result from default events that are possible within the 12 months after the reporting date (or a shorter period if the expected life of the instrument is less than 12 months). The maximum period considered when estimating ECLs is the maximum contractual period over which the Ambipar Emergency Response is exposed to credit risk. b) Measurement ECLs are a probability‑weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Ambipar Emergency Response expects to receive). ECLs are discounted at the effective interest rate of the financial asset. c) Credit-impaired financial assets At each reporting date, the Ambipar Emergency Response assesses whether financial assets carried at amortized cost and debt securities at FVOCI are credit‑impaired. A financial asset is ‘credit‑impaired’ when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit‑impaired includes the following observable data: • significant financial difficulty of the debtor; • a breach of contract such as a default or being more than 90 days past due; • the restructuring of a loan or advance by the Ambipar Emergency Response on terms that the Ambipar Emergency Response would not consider otherwise; • it is probable that the debtor will enter bankruptcy or other financial reorganization; or • the disappearance of an active market for a security because of financial difficulties. d) Presentation of allowance for ECL in the statement of financial position Loss allowances for financial assets measured at amortized cost are deducted from the gross carrying amount of the assets. For debt securities at FVOCI, the loss allowance is charged to profit or loss and is recognized in OCI. e) Write-off The gross carrying amount of a financial asset is written off when the Company has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. For individual customers, the Company has a policy of writing off the gross carrying amount when the financial asset is 180 days past due based on historical experience of recoveries of similar assets. For corporate customers, the Company individually makes an assessment with respect to the timing and amount of write‑off based on whether there is a reasonable expectation of recovery. The Company expects no significant recovery from the amount written off. However, financial assets that are written off could still be subject to enforcement activities in order to comply with the Company’s procedures for recovery of amounts due. Derecognition of financial assets A financial asset (or, when appropriate, part of a financial asset or part of a group of similar financial assets) is written off when: (i) the rights to receive cash flows from the asset have expired; and (ii) the Company transferred its rights to receive cash flows of the asset or has assumed an obligation to fully pay cash flows received, without significant delay, to a third party under terms of an "on lending" agreement; and (a) the Company has substantially transferred all risks and benefits related to the asset; or (b) the Company has not transferred and has not substantially retained all risks and benefits related to the asset, but has transferred control over that asset. When the Company transfers its rights to receive cash flows from an asset or enters into a transfer agreement and does not transfer or substantially retain all risks and benefits related to the asset, an asset is recognized to the extent of the Company’s ongoing involvement with this asset. 3.4.2. Financial liabilities Initial recognition, classification and measurement A financial asset or financial liability is measured initially at fair value. Subsequent measurement depends on the category of financial instrument. Some categories are measured at amortized cost, and some at FVTPL. A financial liability is classified as at FVTPL if it is classified as held‑for‑trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss. Other financial liabilities are subsequently measured at amortized cost using the effective interest method, Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. Interest rate benchmark reform When the basis for determining the contractual cash flows of a financial asset or financial liability measured at amortized cost changed as a result of interest rate benchmark reform, the Company updated the effective interest rate of the financial asset or financial liability to reflect the change that is required by the reform. A change in the basis for determining the contractual cash flows is required by interest rate benchmark reform if the following conditions are met: • the change is necessary as a direct consequence of the reform; and • the new basis for determining the contractual cash flows is economically equivalent to the previous basis – i.e., the basis immediately before the change. When changes were made to a financial asset or financial liability in addition to changes to the basis for determining the contractual cash flows required by interest rate benchmark reform, the Company first updated the effective interest rate of the financial asset or financial liability to reflect the change that is required by interest rate benchmark reform. After that, the Company applied the policies on accounting for modifications to the additional changes. Borrowing costs Cost of loans attributed to the acquisition, construction or production of an asset that necessarily demands a substantial period of time to become ready for intended use or sale is capitalized as part of this asset’s cost. Loan costs are comprised by interest and other costs that the Company incurs in connection with fundraising. Derecognition of financial liabilities A financial liability is derecognized when the obligation under the liability is discharged, canceled, or expired. When an existing financial liability is replaced by another of the same lender with substantially different terms, or the terms of an existing liability are significantly changed, this substitution or alteration is treated as a write-off of the original liability and recognition of a new liability, whereas the difference in the corresponding book value is recognized in the statement of income. Loans and financing Borrowings and financing are initially recognized at fair value, net of costs incurred in the transaction and are subsequently stated at amortized cost. Any difference between the amounts raised (net of transaction costs) and the settlement amount is recognized in the income statement during the period while the loans are outstanding, under the effective interest rate method. Loans and financing are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date. Warrant and Earn-out Warrant is a financial instrument that confers the right, but not the obligation, to acquire shares at a specified price during a specific period. It is recognized as a financial liability, and the subsequent measurement of fair value is recognized in profit or loss for the period. The balance on December 31, 2023 is R$ 30.753. Earn-out is related to the achievement of certain objectives in merger and acquisition operations, in which a part of the purchase price is deferred and based on the future performance of the company. It is recognized as a financial liability, and the subsequent measurement of fair value is recognized in the equity transaction account in the Company's equity. Such operations are classified in IAS 32/IFRS 9 and are classified as derivative financial instruments, assets and liabilities. Fair value is calculated according to a Monte Carlo simulation model at each measurement date. 3.5. Intangible assets and Goodwill (i) Software Costs associated with maintaining software programs are recognized as an expense as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Company are recognized as intangible assets where the following criteria are met: • it is technically feasible to complete the software so that it will be available for use; • management intends to complete the software and use or license it there is an ability to use or sell the software; • it can be demonstrated how the software will generate probable future economic benefits; • adequate technical, financial and other resources to complete the development and to use or sell the software are available; and • the expenditure attributable to the software during its development can be reliably measured. Directly attributable costs that are capitalized as part of the software include employee´s costs and an appropriate portion of relevant overheads. Capitalized development costs are recorded as intangible assets and amortized from the point at which the asset is ready for use. (ii) Goodwill Goodwill is measured as described in note 9, Goodwill on acquisitions of subsidiaries is included in intangible assets, Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes. (iii) Research and development Expenditure on research activities is recognized in profit or loss as incurred. Development expenditure is capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. Subsequent to the initial recognition, development expenditure is measured at cost less accumulated amortization and any accumulated impairment losses. (iv) Other Intangibles Other intangible assets, including client’s portfolio, patents and trademarks, that are acquired by the Company and have finite useful lives are measured at cost less accumulated amortization and any accumulated impairment losses. (v) Amortization Amortization is recognized in the Consolidated Statement of Income (loss) based on the straight-line method in relation to the estimated useful lives, since this method is the closest that reflects the consumption pattern of future |
Cash and cash equivalents
Cash and cash equivalents | 12 Months Ended |
Dec. 31, 2023 | |
Cash and cash equivalents [abstract] | |
Disclosure of cash and cash equivalents [text block] | Cash and cash equivalents December 31, 2023 December 31, 2022 Cash and banks 291,194 207,449 Interest earning bank deposits 132,072 64,158 423,266 271,607 Financial investments are mainly represented by Bank Deposit Certificates and Capitalization Bonds from first-rate financial institutions, with low credit risk, whose profitability is linked to the variation of the Interbank Deposit Certificate (CDI) and offers immediate liquidity and maturity in up to 90 days, indexed to 105% of the CDI for December 31, 2023, and the year ended December 31, 2022. |
Trade and other receivables
Trade and other receivables | 12 Months Ended |
Dec. 31, 2023 | |
Trade and other receivables [abstract] | |
Disclosure of trade and other receivables [text block] | Trade and other receivables December 31, 2023 December 31, 2022 Trade notes receivable - domestic operations 127,007 78,800 Trade notes receivable - foreign operations 443,481 536,565 570,488 615,365 Provision for trade notes receivable - domestic operations 144,033 74,533 Provision for trade notes receivable - foreign operations 97,673 17,495 241,706 92,028 812,194 707,393 Allowance for expected losses - doubtful accounts (5,185) (4,413) 807,009 702,980 Current 803,523 702,980 Non-Current 3,485 — The expected credit losses are established by considering supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information, based on the Ambipar Emergency Response’s historical experience and informed credit assessment, that includes forward‑looking information. It is formed an amount considered adequate by Management to cover probable losses arising on collection of accounts receivable, based on analysis of each client’s default risk considering a reasonable and supportable information available at the time that demonstrates that the credit risk has not increased significantly since initial recognition, the customer’s financial situation committed in the market, history of negotiations carried out, signed agreements not being fulfilled, mainly taking into consideration risk scenarios in which it has observable behavior in the market, and with special attention to long-standing overdue credits. The Company allocates each exposure to a credit risk grade based on the determined data to be predictive of the risk of loss (including but not limited to external ratings, audited Financial Statements, management accounts and cash flow projections and available press information about customers) and applying experienced credit judgement. Credit risk grades are defined using qualitative factors that are indicative of the risk of default and are aligned to external credit rating definitions from agencies. Concerning the securities that are overdue for more than 181 days, the collection processes and procedures, and agreements, even in installment payments, are in progress, and the probability of success is relatively high. The Company assumes that there was no significant decrease in ECL between December 2022 and December 2023, despite the relevant increase in accounts receivable. This situation is mainly due to the customer portfolio of new acquisitions without significant historical losses observed. |
Tax assets
Tax assets | 12 Months Ended |
Dec. 31, 2023 | |
Tax assets | |
Tax assets | Tax assets 6.1. Tax asset December 31, 2023 December 31, 2022 Prepaid Income tax and social contribution (IR/CS) 15,615 9,242 15,615 9,242 Current 14,143 6,388 Non-current 1,472 2,854 6.2. Other tax asset December 31, 2023 December 31, 2022 Recoverable INSS (Social security tax) withheld 12,791 3,552 Recoverable PIS (Tax on sales) 2,212 230 Recoverable COFINS (Tax on sales) 6,950 1,062 Recoverable ICMS (State VAT) 1,157 214 IRRF (Withholding income tax) to offset 39,321 23,521 Other taxes recoverable 2,381 1,553 64,812 30,132 Current 63,955 29,740 Non-current 857 392 |
Business combinations
Business combinations | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about business combination [abstract] | |
Disclosure of business combinations [text block] | Business combinations The Company made the following acquisitions from January 1, 2022, to December 31, 2023: Base date Target Company Interest acquired (%) January 2022 Dracares Apoio Marítimo e Portuário Ltda. 51 January 2022 Flyone Serviço Aéreo Especializado, Comércio e Serviço Ltda 51 January 2022 RG Consultoria Técnica Ambiental S.A. 51 February 2022 First Response Inc 100 June 2022 Bioenv Análises e Monitoramento Ambiental Ltda 100 July 2022 CTA Serviços em Meio Ambiente Ltda 100 July 2022 Graham Utility Hydrovac Services 100 July 2022 CK7 Serviços de Manutenção Industrial e Reparos em Geral Ltda 51 August 2022 Ridgeline Canada Inc. 100 November 2022 Witt O´Briens LLC 100 February 2023 Girassol Apoio Marítimo Ltda 80 April 2023 Plimsoll Serviços Ltda 51 April 2023 EKMAN - Serviços Ambientais e Oceanograficos Ltda 60 May 2023 DFA Contracting Ltd 100 September 2023 Solução Ambiental Engenharia, Participações e Negócios Ltda. 51 November 2023 Zenith Maritima Eireli 60 December 2023 Unidroid Robotica Do Brasil Ltda 51 December 2023 1653395 Alberta Ltd ("165 AB") 100 December 2023 Smr Socorro Médico E Resgate Ltda 70 December 2023 Ssmr Saude Ocupacional Ltda. Epp 70 December 2023 Ssr Servicos De Seguranca E Resgate Ltda Epp 70 Corporate movements are described in the list of subsidiaries. December 31, 2023: Assets and liabilities acquired at fair value (*) Girassol Ekman Plimsoll DFA Solução Ambiental Zenith Unidroid SMR SSRM SSR Alberta Ltd Total Current assets Cash and cash equivalents 1,526 2,924 8,420 9,597 1,953 473 1,020 3,240 793 882 680 31,508 Trade and other receivables 1,501 425 4,664 13,474 9,023 492 — 6,705 1,481 1,153 58,285 97,203 Inventories 50 — — — 8,965 — 1,789 912 126 270 6,248 18,360 Other assets 112 7 753 517 5,437 427 234 355 112 1,535 39,705 49,194 Non-Current assets — — — Other assets 943 — — — 103 114 1,501 4,985 548 440 166,887 175,521 Property, Plant and Equipment 3,425 490 1,894 9,096 29,210 1,075 89 7,766 7,138 6,453 28,024 94,660 Intangible assets 25 8 — — 94 369 — 16 — 11 — 523 Goodwill — — — — — — — — — — 213,123 213,123 Separately Identified Intangibles — — — — — — 900 — — — — 900 Intangibles - workforce — — — — — — — — — — — — Added Value of Fixed Assets — — — 2,699 — — — — — — — 2,699 Assets and liabilities acquired at fair value (*) Girassol Ekman Plimsoll DFA Solução Ambiental Zenith Unidroid SMR SSRM SSR Alberta Ltd Total Current liabilities — — — Trade and other payables (122) — (1,677) (1,371) (1,534) (59) (7) (1,742) (179) (218) (62,309) (69,218) Loans and Financing (47) — (525) — (6,279) — — (635) (848) (1,431) — (9,765) Employee benefits (950) (2) (924) — (979) (396) — (4,245) (1,272) (749) 30 (9,487) Current income tax payable (160) (290) (3,283) — (2,511) (134) — (2,629) (594) (384) (9,263) (19,248) Related parties loans — — — — — — — — — — — — Other liabilities (450) (1,332) (5,581) (16) (17,445) (20) (11) (1,155) (2) (143) (63,898) (90,053) Non-current liabilities — — — Loans and Financing — — — (1,258) (4,723) (229) — (370) — (4,752) (7,799) (19,131) Other liabilities (55) — — (11,081) (99) (49) (2,731) (1,515) (5) (2,363) (73,236) (91,134) (-) Deferred taxes on Added Value (918) — — (306) — — — — (1,224) Attributable to the non-controlling Shareholders of the Company — — — — (1,278) — — — — — — (1,278) Total identifiable net assets 5,798 2,230 3,741 20,739 19,937 2,063 2,478 11,688 7,298 704 296,477 373,153 Total amount of the consideration transferred 10,345 6,170 29,357 52,084 55,601 1,009 4,500 45,243 6,770 15,766 506,759 733,604 (-) Cash acquired (1,526) (2,924) (8,420) (9,597) (1,953) (473) (1,020) (3,240) (793) (882) (680) (31,508) (-) Assumed amount of the obligation to pay (5,173) (4,134) (14,679) (17,166) (34,286) (673) (3,000) (45,243) (6,770) (15,766) (138,316) (285,206) Cash paid, net of cash received 3,646 (888) 6,258 25,321 19,362 (137) 480 (3,240) (793) (882) 367,763 416,890 Primary — 1,500 1,500 Secondary 10,345 6,170 29,357 52,084 55,601 1,009 3,000 45,243 6,770 15,766 138,499 363,844 Non-cash value 368,260 368,260 Total amount of consideration transferred 10,345 6,170 29,357 52,084 55,601 1,009 4,500 45,243 6,770 15,766 506,759 733,604 Primary Secondary (5,173) (4,134) (14,679) (17,166) (34,286) (673) (3,000) (45,243) (6,770) (15,766) (138,316) (285,206) Non-cash value — — (-) Assumed value of the obligation to pay (5,173) (4,134) (14,679) (17,166) (34,286) (673) (3,000) (45,243) (6,770) (15,766) (138,316) (285,206) Determining goodwill (*) Total amount of the consideration transferred, Net 10,345 6,170 29,357 52,084 55,601 1,009 4,500 45,243 6,770 15,766 506,759 733,604 — — — — — — — — — — — — Assets and liabilities acquired at fair value (*) Girassol Ekman Plimsoll DFA Solução Ambiental Zenith Unidroid SMR SSRM SSR Alberta Ltd Total Total amount of identifiable net liabilities (4,638) (1,338) (1,908) (20,739) (10,167) (1,238) (1,264) (8,182) (5,109) (493) (296,476) (351,552) Goodwill paid resulting from expected future profitability 5,707 4,832 27,449 31,345 45,434 (229) 3,236 37,061 1,661 15,273 210,283 382,052 Date of acquisition 03/21/2023 04/14/2023 04/26/2023 04/27/2023 07/10/2023 10/04/2023 12/20/2023 10/13/2023 10/13/2023 10/13/2023 09/30/2023 Control start month 04/2023 04/2023 04/2023 04/2023 07/2023 10/2023 12/2023 10/2023 10/2023 10/2023 10/2023 Company that acquired control Ambipar Response Dracares Apoio Marítimo e Portuário Ltda Ambipar Response Espírito Santo S.A. Ambipar Tank Cleaning S/A Ambipar Holding Canadá Inc. Ambipar Response Espírito Santo S.A. Ambipar Response Marine S/A Ambipar Tank Cleaning S/A Emergência Participações S.A. Emergência Participações S.A. Emergência Participações S.A. Ambipar Response Industrial Services Canada Acquisition Value R$ 10,345 R$ 6,170 R$ 29,357 CAD 14,135 R$ 55,601 R$ 1,009 R$ 4,500 R$ 45,243 R$ 6,770 R$ 15,766 CAD 138,755 Percentage acquired 80.0 60.0 51.00 100.0 51.00 60.0 51.00 70.0 70.0 70.0 70.0 (*) On the acquisition date, although the Company assesses the base date of the initial balance sheet of the acquirees for the purpose of determining the allocation of the purchase price and goodwill (negative goodwill). These acquisitions have an interim report. The goodwill for expected future profitability in 2023 was R$ 382,052 (R$ 508,174 in 2022). (**) In 2023, the Company spent R$ 47,131 (R$ 1,090,040 in 2022) on acquisitions of companies, as mentioned in the cash flow statement, in investment activities, from business combinations with third parties. December 31, 2022: Assets and liabilities acquired at fair value (a) First Response Dracares Flyone RG Analitycal CTA Graham C-Tank Ridgeline Witt O’Briens (d) Total Current assets Cash and cash equivalents — 985 3,125 2,843 889 387 2,172 8,866 — 11,139 30,406 Trade and other receivables 13,223 4,249 2,109 907 824 279 2,048 7,262 51,455 480,964 563,320 Inventories 628 2,012 — — — — — 722 313 — 3,675 Other Assets 382 10,079 16,854 243 42 42 — 5,539 25,305 3,531 62,017 Non-Current assets Other Assets — 3,642 4,190 — 1,000 1,753 3,709 25 361 840 15,520 Permanent Investments — — — — — — — — — 6,583 6,583 Property, Plant and Equipment 4,275 20,366 36,657 689 149 3,534 414 6,313 3,534 18,844 94,775 Intangible assets — — 4 — — — — 47 15,322 183,620 198,993 Separately Identified Intangibles — — 6,385 — — — 6,514 — 23,822 356,083 392,804 Intangibles - workforce — — — — — — — — — 24,001 24,001 Added Value of Fixed Assets — — 16,865 1,351 — — 116 — — — 18,332 Current liabilities Trade and other payables (1,257) (1,243) (6,306) (14) (19) (476) (19) (1,210) (29,202) (78,199) (117,945) Loans and Financing — (1,787) (6,716) (224) (81) — (74) (397) — — (9,279) Employee benefits — (862) (123) (79) (81) (270) 413 (1,604) (127) (63,183) (65,916) Current income tax payable (216) (1,429) (7,073) (60) (169) (592) (392) (2,264) — (1,379) (13,574) Related parties loans — — — — — — — — — — — Other liabilities (1,502) (10,351) (1,466) (2,071) (144) (355) (4,818) (4) (1,711) (9,013) (31,435) Non-current liabilities Loans and Financing — (2,439) (7,724) — — (78) (330) (836) (11,353) — (22,760) Other liabilities — (61) (3,841) — — (29) 227 (351) (2,247) (7,167) (13,469) (-) Deferred taxes on Added Value — — (7,905) (459) — — (2,254) — (8,099) (129,229) (147,946) Assets and liabilities acquired at fair value (a) First Response Dracares Flyone RG Analitycal CTA Graham C-Tank Ridgeline Witt O’Briens (d) Total Attributable to the non-controlling Shareholders of the Company — (3,999) — — — — — — — — (3,999) Total identifiable net assets at fair value 15,533 19,162 45,035 3,126 2,410 4,195 7,726 22,108 67,373 797,435 984,103 Attributable to the Controlling Shareholders of the Company 15,533 9,773 22,968 1,594 1,229 4,195 7,726 11,275 67,373 797,435 939,101 Attributable to the non-controlling Shareholders of the Company — 9,389 22,067 1,532 1,181 — — 10,833 — — 45,002 Total amount of the consideration transferred 69,223 86,684 50,000 19,905 2,606 24,566 29,668 35,329 134,323 998,451 1,450,755 (-) Cash acquired — (985) (3,125) (2,843) (889) (387) (2,172) (8,866) — (11,139) (30,406) (-) Assumed amount of the obligation to pay (40,907) — (25,000) (10,000) (803) (14,620) (10,387) (17,850) (52,915) (157,827) (330,309) Cash paid; net of cash received (b) (c) 28,316 85,699 21,875 7,062 914 9,559 17,109 8,613 81,408 829,485 1,090,040 Primary — 1,000 1,000 Secondary 69,223 86,684 50,000 19,905 1,606 24,566 29,668 35,329 134,323 998,451 1,449,755 Total amount of the consideration transferred 69,223 86,684 50,000 19,905 2,606 24,566 29,668 35,329 134,323 998,451 1,450,755 Determining goodwill (a) Total amount of the consideration transferred, Net 69,223 86,684 50,000 19,905 2,606 24,566 29,668 35,329 134,323 998,451 1,450,755 Added Value — (3,480) — — — — — — — — (3,480) Total Net amount of the identifiable net assets acquired, and the liabilities assumed attributable to the Controlling Shareholders of the Company (15,533) (9,773) (22,968) (1,594) (1,229) (4,195) (7,726) (11,275) (67,373) (797,435) (939,101) Goodwill 53,690 73,431 27,032 18,311 1,377 20,371 21,942 24,054 66,950 201,016 508,174 Date of acquisition 02/01/2022 02/16/2022 03/18/2022 03/18/2022 06/28/2022 07/06/2022 07/11/2022 07/26/2022 08/02/2022 10/24/2022 Company that acquired control 02/2022 01/2022 01/2022 01/2022 06/2022 07/2022 07/2022 07/2022 08/2022 11/2022 Company that acquired control Ambipar Holding Canadá Emergência Participações S.A. Emergência Participações S.A. Emergência Participações S.A. Ambipar Response Espírito Santo S.A. Ambipar Response Espírito Santo S.A. Ambipar Holding Canadá Emergência Participações S.A. Ambipar Holding Canadá Ambipar Holding USA, INC Acquisition Value CAD $ 16,625 R$ 86,684 $ 50,000 $ 19,905 $ 2,606 $ 24,366 CAD $ 7,200 $ 35,000 CAD $ 33,000 $ 184,673 Percentage acquired 100% 51% 51% 51% 51% 100% 100% 51% 100% 100% (a) On the acquisition date, even though the Company evaluates the base date of the initial balance sheet of the acquired companies for purposes of determining the allocation of the purchase price and goodwill (discount). These acquisitions have provisional reports. The value of goodwill based on expected future profitability calculated for these acquisitions on December 31, 2022, was in the amount of R$ 508,174 (b) The acquisitions with control of the investees were carried out in early January 2022 (1Q2022) and in June 2022 (2Q2022), through a binding agreement with the transfer of control of the investees, while negotiating contractual clauses and the complete transfer of resources resulting from the defined payment installments. (c) In 2022, the Company spent BRL 1,090,040, on company acquisitions, as mentioned in the cash flow statement, on investment activities, from business combinations. (d) The Company has joint control of O'Brien's do Brasil Consultoria em Emergências e Meio Ambiente S.A., with a 50% voting interest, and, pursuant to contractual agreements, unanimous consent is required between all parties to the agreement for all relevant activities. The joint agreement is structured as a limited liability company and entitles the Company and the parties to the agreement to the net assets of the limited liability company. For this reason, this arrangement is classified as a joint venture. For December 31, 2023, and December 31, 2022, the acquired companies contributed with the following net revenue and profit to the Company's results. Consolidated Consolidated December 31, 2023 December 31, 2022 Net Revenue Profit for the year Net Revenue Profit for the year First Response Inc — — 106,978 38,159 Dracares Apoio Marítimo e Portuário Ltda. and MB Transportes Aquaviários Ltda — — 61,429 10,479 Flyone Serviço Aéreo Especializado, Comércio e Serviço Ltda — — 55,900 2,750 RG Consultoria Técnica Ambiental S.A. and RG Consultoria Técnica Ambiental Brasil Ltda — — 9,314 1,596 Ambipar Response Analytical S/A. — — 3,021 693 Ambipar Response Fauna e Flora Ltda. — — 25,080 (5,775) Graham Utility Hydrovac Services — — 4,209 211 Ambipar Response Tank Cleaning S/A — — 60,484 43,059 Ridgeline Canada Inc. — — 45,468 6,647 Witt O´Briens LLC — — 168,462 18,342 Ambipar Response Marine S/A 12,968 4,263 — — Ambipar Response Industrial Services S/A 51,637 4,120 — — Ambipar Response Environmental Consulting Offshore 4,955 402 — — DFA Contracting Ltd 35,485 3,765 — — Solução Ambiental Engenharia, Participações e Negócios Ltda. — (2) — — Reconditec Sistemas e Participações Ltda 24,442 6,689 — — RMC2 Soluções Ambientais Ltda 7,351 (1,456) — — Zenith Maritima Eireli 823 293 — — Unidroid Robotica do Brasi Ltda — (160) — — Alberta Ltd — (13) — — Bulldog Energy Company 58,536 9,475 — — SMR Socorro Médico e Resgate Ltda 18,085 702 — — SSMR Saúde Ocupacional Ltda EPP 4,623 287 — — SSR Serviços de Segurança e Resgate Ltda EPP 4,233 176 — — 223,138 28,541 540,345 116,161 (*) see note 7.6. If the above acquisitions had occurred on January 1 st , 2023, and January 1 st , 2022, management estimates that the consolidated net revenue and profit for the year would have been the following: December 31, 2023 December 31, 2022 Net Revenue 2,777,354 2,534,127 Profit for years 43,377 317,894 Indetermining these amounts, management has assumed that the fair value adjustments, if any, determined provisionally, that arose on the date of acquisition would have been the same if the acquisition had occurred on January 1 st , 2021. The information presented above is not intended to indicate expected results in future years, being only shown for informational purposes. Non-controlling interest The shareholders' equity of the acquired companies, attributed to non-controlling and non-controlling companies, is composed of: 2023 Value % Ambipar Response Marine S/A 1,160 20 Ambipar Response Industrial Services S/A 1,833 49 Ambipar Response Environmental Consulting Offshore 892 40 Solução Ambiental Engenharia, Participações e Negócios Ltda. 30 49 Reconditec Sistemas e Participações Ltda 7,835 49 RMC2 Soluções Ambientais Ltda 1,903 75 Zenith Maritima Eireli 825 40 Unidroid Robotica do Brasi Ltda 922 49 SMR Socorro Médico e Resgate Ltda 3,506 30 SSMR Saúde Ocupacional Ltda EPP 2,190 30 SSR Serviços de Segurança e Resgate Ltda EPP 211 30 Total 21,307 The Company has chosen to recognise the non-controlling interest at its fair value for these acquisitions. The fair value of the non-controlling interest in Dracares Apoio Marítimo e Portuário Ltda. and MB Transportes Aquaviários Ltda, Flyone Serviço Aéreo Especializado, Comércio e Serviço Ltda, RG Consultoria Técnica Ambiental S.A. and RG Consultoria Técnica Ambiental Brasil Ltda, Ambipar Response Analytical S/A, Plimsoll Serviços Ltda, EKMAN - Serviços Ambientais e Oceanográficos Ltda, Ambipar Response Marine S/A, DFA Contracting Ltd, Solução Ambiental Engenharia, Participações e Negócios Ltda, Reconditec Sistemas e Participações Ltda, RMC2 Soluções Ambientais Ltda, Zenith Maritima Eireli, SMR Socorro Médico e Resgate Ltda, SSMR Saúde Ocupacional Ltda EPP e SSR Serviços de Segurança e Resgate Ltda EPP, all of them unlisted companies, were estimated using the same criteria as to recognize the controlling interest at fair value, which was applying the discounted cash flow method to determine the economic value of each acquirees. To determine the economic value, the following steps are observed: a. Projection of companies' free cash flow; b. Determination of discount rates; c. Determination and calculation of goodwill; d. Estimate of the perpetuity of the business; However, there are subjective variables used in the calculations and sometimes reflected in the indexes and rates applied, which significantly affect the value of the business and it is necessary to make this known to the interested parties. Goodwill Management considered that most of the acquisitions performed by Response have a purpose of increasing market share and geographical presence. The response segment usually operates with emergency services, where being close to the customers is very important for a good performance of the services. Therefore, goodwill is measured as the excess of the cost of acquisition over the acquirer's fair value of assets, liabilities and contingent liabilities acquired. Customer relationship The Company considered that the customer relationships do not consist of relevant asset for the acquisitions because the acquiree did not present at the acquisition date contracts with customers that present a term long enough or large recurrence of services contracted by a customer that could present significant benefit to the acquirer. Most of the contracts with customers and relationship with customers refer to regional contracts with clients that are located on the geographical area of the acquiree. Aligned with the rationale presented on the section of “Brand” above, the acquirees mostly refers to small entities and have limited capabilities of retaining significant clients. The capability is improved by the acquiree from the moment that Response obtains its control, by applying the processes and skills of Ambipar Group. Goodwill The main motivation for the acquisitions of the Company refer to increase of market share on different geographical areas. All the acquisitions identified goodwill on the analyzed transactions. The Company understands that this amount goodwill presented above refers mostly to the expectation of benefits arising from the increase of market share that motivated the purchases. Workforce The Company did not identify an asset referring to workforce and work qualifications since the acquirees do not demonstrate competitive advantage on the market. The workers do not have proven specific training, needed for the rendering of the services provided by the acquirees. Also, the high turnover rates contribute for the non-significancy of the workforce on the acquisitions analyzed. Brand No asset related to brand was identified in the acquisitions since the acquirees do not disclose massively its brand name on the local media and market so it does not have expressiveness that could significantly contribute generating benefits related to this potential asset. In addition, the Company has the practice of including the Ambipar Group’s brand to all the acquirees, in order to link the new acquiree to the Ambipar Group and help it to utilize the power of Ambipar’s brand and market recognition to help it improve the operations of the acquiree. Obligation from acquisition The payment schedule for obligations due to investment acquisition: Year of maturity Consolidated 2024 183,825 2025 130,905 2026 35,021 2027 3,000 352,751 Current 183,825 Non-current 168,926 Impairment tests Goodwill is classified as an asset that has an undefined useful life and must be tested annually and whenever there are indications of possible loss of value. Assets and liabilities are grouped into a single CGU (Cash Generating Unit) which is the Group Response itself for the purpose of impairment testing, Goodwill was allocated to this single CGU. Any impairment loss is immediately recorded as a loss in the statement of income and is not subject to a subsequent reversal. The Company used the value-in-use method to carry out the impairment test. For the entire CGU, a 5-years projection period was considered, with growth in perpetuity, in addition to observing the financial budgets prepared by Management to start the projection of cash flows. Cash flows were discounted to present value through the application of the rate determined by the Weighted Average Capital Cost (WACC), which was calculated using the Capital Asset Pricing Model (CAPM) method, also considering several components of financing, debt and equity used by the Company to finance its activities. As a result of the impairment test, as of December 31, 2023, and December 31 st , 2022, and evaluating the scenario that there have been no changes in significant risk variables and the used future cash flow assumptions of the acquired businesses since the last closing of the annual Consolidated Financial Statements, no losses have been identified for the CGU in which the goodwill is allocated. The recoverable amounts of the CGUs at estimated value were its book value at the amount of R$ 2,701,145 (R$ 2,128,580 as of December 31, 2022). The Administration that foresees that the two hypotheses of alteration are reasonably possible. |
Property, plant and equipment
Property, plant and equipment | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about property, plant and equipment [abstract] | |
Disclosure of property, plant and equipment [text block] | Property, plant and equipment (a) Breakdown and changes Changes in property, plant and equipment are as follows: December 31, 2023 Buildings Facilities Machinery and IT equipment Furniture and Vehicles Leasehold Works in Vessels Aircraft Total Cost Opening balance 26,816 422 240,261 18,746 10,209 327,681 41,466 40,685 32,233 73,614 812,133 Transfers 15,420 212 28,337 2,038 1,080 40,023 1,211 (45,642) 17,155 5,763 65,597 Additions 18,555 624 79,285 1,363 705 42,626 2,659 65,363 2,529 51,693 265,402 Write-offs (940) — (7,496) (243) (222) (37,689) (1,359) (3,882) (86) (3,858) (55,775) Business combination (*) 1,969 408 246,517 1,308 685 37,077 — 1,831 3,050 — 292,845 Fair value-added value — — 1,188 (127) 440 994 34 — — — 2,529 Exchange-rate change (2,608) (1) (3,886) (745) (932) (13,933) (470) — (57) — (22,632) Balance 59,212 1,665 584,206 22,340 11,965 396,779 43,541 58,355 54,824 127,212 1,360,099 Accumulated depreciation Opening balance (9,289) (95) (84,537) (9,933) (6,039) (160,258) (9,330) — (6,147) (10,424) (296,052) Transfers (8,006) (7) (13,343) (954) 383 (15,224) (268) — — (32) (37,451) Depreciation (2,158) (102) (36,876) (4,696) (2,319) (26,816) (3,434) — (1,288) (4,398) (82,087) Write-offs 278 3 7,677 — 478 23,836 332 — 23 1,308 33,935 Business combination (*) (376) (152) (178,570) (653) (310) (17,384) — — (769) — (198,214) Fair value-added value — — (496) 7 (95) (1,236) (3) — (292) (1,642) (3,757) Exchange-rate change 443 — (1,090) 529 650 10,209 326 — 21 — 11,088 Balance (19,108) (353) (307,235) (15,700) (7,252) (186,873) (12,377) — (8,452) (15,188) (572,538) Cost 59,212 1,665 584,206 22,340 11,965 396,779 43,541 58,355 54,824 127,212 1,360,099 Depreciation and amortization (19,108) (353) (307,235) (15,700) (7,252) (186,873) (12,377) — (8,452) (15,188) (572,538) 40,104 1,312 276,971 6,640 4,713 209,906 31,164 58,355 46,372 112,024 787,561 (*) purchase of investees conforms informed in note 7. December 31, 2022 Buildings Facilities Machinery and IT equipment Furniture and Vehicles Leasehold Works in Vessels Aircraft Total Cost Opening balance 20,712 229 197,984 6,503 7,115 265,670 10,228 46,441 6,084 — 560,966 Transfers 6,048 97 (22,914) (950) 507 (8,094) 21,109 (31,180) 4,473 (30) (30,934) Additions 2,268 96 75,884 3,137 2,251 90,168 10,894 30,631 642 17,335 233,306 Write-offs (1,531) — (14,254) (2,304) (116) (10,856) (969) (9,871) (3,821) — (43,722) Initial purchase amount 1,707 — 14,956 13,048 863 10,456 541 4,667 19,341 39,887 105,466 Business combination (*) 15 — 4,304 26 61 1,785 — — 5,837 16,422 28,450 Exchange-rate change (2,403) — (15,699) (714) (472) (21,448) (337) (3) (323) — (41,399) Balance 26,816 422 240,261 18,746 10,209 327,681 41,466 40,685 32,233 73,614 812,133 Accumulated depreciation Opening balance (5,951) (64) (101,224) (3,099) (5,232) (142,749) (5,288) — (963) — (264,570) Transfers (3,875) — 14,434 229 (157) (3,821) (66) — — 9 6,753 Depreciation (2,696) (31) (22,120) (1,390) (1,168) (31,784) (4,942) — (960) (3,645) (68,736) Write-offs 919 — 12,829 1,085 260 6,798 955 — 604 — 23,450 Initial purchase amount (53) — (2,950) (7,194) (212) (4,544) (246) — (4,590) (5,419) (25,208) Business combination (*) (1) — (92) (5) (2) (116) — — (292) (1,369) (1,877) Exchange-rate change 2,368 — 14,586 441 472 15,958 257 — 54 — 34,136 Balance (9,289) (95) (84,537) (9,933) (6,039) (160,258) (9,330) — (6,147) (10,424) (296,052) Cost 26,816 422 240,261 18,746 10,209 327,681 41,466 40,685 32,233 73,614 812,133 Depreciation and amortization (9,289) (95) (84,537) (9,933) (6,039) (160,258) (9,330) — (6,147) (10,424) (296,052) 17,527 327 155,724 8,813 4,170 167,423 32,136 40,685 26,086 63,190 516,081 (*) purchase of investees conforms informed in note 7. (b) Rates of depreciation The depreciation rates are as follows: Assets Useful life (in Annual Aircrafts 10 10.00 Leasehold improvements 3–25 16.15 Buildings 10–25 4.90 Vessels 5–20 8.00 Tools 4–10 10.00 Equipment 2–10 21.76 Facilities 3–10 10.83 Software license 5 20.00 Machinery and equipment 3–20 15.56 Machinery and equipment – fleets 3–10 10.00 Furniture and fixtures 3–10 13.83 Software 5 20.76 Vehicles 3–10 19.80 Vehicles – Fleet 2–10 20.00 (c) Relevant maintenance costs The Company owns an investment in a subsidiary of the aviation industry, which performs relevant maintenance on property, plant and equipment at regular intervals during its economic useful life. These maintenances are performed to restore or maintain the original performance standards foreseen by the suppliers and represent the only alternative for the use of the asset until the end of its useful life. For such maintenance, entities stop the operations of the asset or group of assets for a certain period of time and generally incur the following main expenses: (a) Main components and parts; (b) Own services or services contracted from third parties for the replacement of components and parts; (c) Own or outsourced services for relevant maintenance and cleaning; and (d) Fixed plant costs during the maintenance period, inventory losses, etc. (d) PPE held as collateral In the period ended on December 31, 2023, the amount of R$141,821 (R$119,707 as of December 31, 2022) is represented by the property, plant, and equipment in the vehicle classes (primarily represented by trucks), machinery, appliances, and equipment, which are the guarantees of the respective financing in the FINAME and Lease liabilities modality. (e) Impairment Management annually reviews the net book value of assets for purposes of evaluating events or changes in economic or operating circumstances that may indicate impairment or loss of its recoverable value. This evidence is detected and the net book value exceeds recoverable value, a provision for impairment is recognized to adjust net book value to the recoverable value. The recoverable value of an asset is defined as the lower of its book value and its value in use. The value-in-use calculation is based on the discounted cash flow model, considering a single CGU that is the Group Response itself. The business growth assumptions are based on the annual budget for 2022 and the long-term projections of its subsidiaries. Estimated future cash flows were discounted at the rate equivalent to average weighted cost of capital. The fair value measurement was categorized as a Level 3 fair value based on the inputs in the valuation technique used. The key assumptions used in the estimation of the recoverable amount are set out below. The values assigned to the key assumptions represent management’s assessment of future trends in the relevant industries and have been based on historical data from both external and internal sources. In percent % Discount rate 20.19 Terminal value growth rate 3.4 The discount rate was a post‑tax measure estimated based on the historical industry average weighted‑average cost of capital. Estimated EBITDA was projected considering histories and forecasts as follows: ▪ CGU’s revenues include service provision. Revenue growth was projected considering economic recovery and price increases/decreases based on inflation estimates; ▪ Operating costs and expenses were projected considering the historical performance of the CGU and the trends in personnel cost readjustments and investments in the structure; and ▪ Capital expenditures were estimated considering the maintenance of existing infrastructure, machinery, equipment, and vehicles for continuous operation and compliance with client contracts. For December 31, 2023, and the year ended December 31, 2022, the estimated value in use exceeded the carrying amount. (f) Leasehold improvements Leasehold improvements comprise improvements made on third party properties and are substantially related to the lease liabilities agreement for the use of properties in Nova Odessa/SP and the Ambipar Group’s headquarters in São Paulo/SP with a related company of the Company, which owns the property, for a period of five years, signed in 2021. (g) Right-of-use assets Opening New write-offs Transfers Non-cash Opening Exchange-rate change Depreciation Cost Accumulated Net value Right-of-use 68,275 129,551 (12,130) (29,269) (4,563) 28 (3,937) (59,218) 178,134 (89,397) 88,737 68,275 129,551 (12,130) (29,269) (4,563) 28 (3,937) (59,218) 178,134 (89,397) 88,737 Opening New Transfers Exchange-rate Business Depreciation Cost Accumulated Net value Right-of-use 35,225 32,590 18,350 (1,933) 14,610 (30,567) 129,670 (61,395) 68,275 35,225 32,590 18,350 (1,933) 14,610 (30,567) 129,670 (61,395) 68,275 |
Intangible assets
Intangible assets | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about intangible assets [abstract] | |
Disclosure of intangible assets [text block] | Intangible assets (a) Breakdown and changes Changes in intangible assets are as follows: December 31, 2023 Trademarks and patents Software Client portfolio Know-how Non-Compete Total Cost Opening balance 36,580 37,903 345,634 10,237 2,895 433,249 Transfers 10,108 (13,165) — — — (3,057) Additions 13 4,067 — — — 4,080 Write-offs — (578) — — — (578) Business combination 369 652 — — — 1,021 Fair value-added value (508) — (5,300) 900 3,872 (1,036) Exchange-rate change (2,138) (3,096) (23,375) 64 (156) (28,701) Closing balance 44,424 25,783 316,959 11,201 6,611 404,978 Accumulated amortization Opening balance (1,239) (2,906) (6,841) (1,775) (291) (13,052) Transfers — 3,145 251 — — 3,396 Additions — (7,944) — — — (7,944) Write-offs — 6 — — — 6 Business combination — (497) — — — (497) Fair value-added value (4,987) — (20,373) (2,157) (1,341) (28,858) Exchange-rate change 176 (316) 829 (27) 12 674 (6,050) (8,512) (26,134) (3,959) (1,620) (46,275) Cost 44,424 25,783 316,959 11,201 6,611 404,978 Accumulated amortization (6,050) (8,512) (26,134) (3,959) (1,620) (46,275) 38,374 17,271 290,825 7,242 4,991 358,703 December 31, 2022 Trademarks and patents Software Client portfolio Know-how Non-Compete Total Cost Opening balance 2,315 9,353 2,074 — 13,742 Transfers (3,884) (1,327) 3,724 — — (1,487) Additions — 1,276 — — — 1,276 Write-offs (3,847) (2,801) (182) — — (6,830) Business combination 12,238 33,141 — — — 45,379 Fair value-added value 30,405 — 340,303 10,237 2,895 383,840 Exchange-rate change (647) (1,739) (285) — — (2,671) Closing balance 36,580 37,903 345,634 10,237 2,895 433,249 Accumulated amortization Opening balance — (3,892) (218) — — (4,110) Transfers — 1,356 — — — 1,356 Additions — (848) (69) — — (917) Write-offs — 811 — — — 811 Business combination — (509) — — — (509) Fair value-added value (1,248) — (6,618) (1,775) (291) (9,932) Exchange-rate change 9 176 64 — — 249 Closing balance (1,239) (2,906) (6,841) (1,775) (291) (13,052) Cost 36,580 37,903 345,634 10,237 2,895 433,249 Accumulated amortization (1,239) (2,906) (6,841) (1,775) (291) (13,052) 35,341 34,997 338,793 8,462 2,604 420,197 December 31, 2023 Goodwill Cost Opening balance 1,192,302 Additions 382,281 Added Value Transfer (3,755) Due Diligence Adjustment 21,123 Response Price Adjustment 1,383 Exchange-rate change (56,199) Closing balance 1,537,135 December 31, 2022 Goodwill Cost Opening balance 585,746 Transfers (17,511) Additions 532,175 Business combination 154,122 Response Price Adjustment 7,914 Exchange-rate change (70,144) Closing balance 1,192,302 (*) On July 11, 2014, the subsidiary Witt O'Briens acquired the controlling stake in Witt O'Brien's, a global leader in preparedness, crisis management and disaster response and recovery, through the acquisition of a stake in 45.8% of its partner for $35.4 million in cash. The Company performed a fair value analysis, and the purchase price was allocated to the acquired assets and liabilities based on their fair values, resulting in US$48.1 million of recorded goodwill. In October 2016, Witt O'Brien's announced the launch of a strategic growth program to focus on core services, eliminating non-core and lower margin businesses. Witt O'Brien's core services include providing resiliency solutions to key areas of critical infrastructure, including but not limited to government, energy, transportation, healthcare, and education, in the United States and abroad. Witt O'Brien's protects and enhances its customers' business value by strengthening their ability to prepare for, respond to and recover from natural and man-made disasters, including hurricanes, infectious diseases, terrorism, cyber breaches, oil spills, incidents browsing and other interruptions. Operations scheduled for disposal include a government relations unit, the Company's operations in Europe (mainly the UK), software products and an insurance unit. As a result of the restructuring, during the year ended December 31, 2016, Witt O'Brien's identified indicators of impairment for some of its intangible assets and goodwill, resulting in impairment charges of US$29.6 million. The estimates and assumptions used by the Company for its annual goodwill impairment test are typically developed as part of the Company's routine business planning and forecasting process. Although the Company believes that its assumptions and estimates are reasonable, the Company's actual performance in relation to its estimates may produce different results and lead to additional impairment losses in future periods. Carrying amounts December 31, 2023 December 31, 2022 Indefinite life 1,575,509 1,227,643 Definite life 320,329 384,856 1,895,838 1,612,499 (b) Rates of amortization The amortization rates are as follows: Assets Useful life Annual amortization rate (%) Trademarks and patents (*) Right-of-use of software 5 20% Research and development 2 50% Goodwill (*) Client portfolio 2 50% Workforce 5 20% Non-Compete 5 20% (*) Undefined useful life (c) Impairment Management annually reviews the net book value of assets for purposes of evaluating events or changes in economic or operating circumstances that may indicate impairment or loss of its recoverable value described in the note 8 (d). |
Loans and financing
Loans and financing | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about borrowings [abstract] | |
Disclosure of borrowings [text block] | Loans and financing 10.1. Breakdown December 31, 2023 December 31, 2022 Description Financial charges - % p,a, (*) Maturity Current Non-Current Current Non-Current Working capital (i) 2.71% + CDI and 6.36% October, 2030 48,468 511,613 39,103 558,608 Investment financing (ii) 14.13 % June, 2033 27,287 70,650 25,329 83,375 Financial leases liabilities (iii) 5.30 % September, 2027 8,614 35,270 3,224 7,779 84,369 617,533 67,656 649,762 (*) Effective weighted average annual cost of interest on December 31, 2023. 10.2. Description (i) Working capital: working capital operations are fixed at a weighted average rate of 2.71% + CDI e 6.36% p.a., and mature from January 2024 to October 2030; (ii) Investment financing (FINAME): acquisition of heavy vehicles and machinery used for the operations of the subsidiaries. The contracts have a fixed rate with a weighted average of 14.13% p.a., with monthly amortization and the last installment due in June 2033; and (iii) Financial: fixed-rate contracts with a weighted average of 5.30% p.a., monthly amortization, and the last installment due in September 2027. 10.3. Reconciliation of movements of liabilities to cash flows arising from financing activities Balance at January 1 st , 2023 717,418 Borrowing 124,258 Interest expense 54,546 Principal paid (179,804) Interest paid (50,260) Business Combination 28,895 Cash for asset acquisition - non-cash event 50,106 The effect of changes in foreign exchange rates (43,257) Balance at December 31, 2023 701,902 Balance at January 1 st , 2022 155,304 Borrowing 446,870 Interest expense 27,329 Principal paid (63,985) Interest paid (12,126) Business Combination 32,040 Cash for asset acquisition - non-cash event 138,834 The effect of changes in foreign exchange rates (6,848) Balance at December 31, 2022 717,418 Loan and financing agreements do not have restrictive clauses. 10.4. Payment schedule of installments of non-current liabilities Year of maturity December 31, 2023 December 31, 2022 2024 — 59,026 2025 80,387 58,229 2026 64,494 44,016 2027 467,193 489,449 2028 20,165 6,492 More 2029 4,251 — 636,490 657,212 10.5. Guarantees Financing with FINAME funds is guaranteed by the financed assets and was raised essentially for the creation of a vehicle fleet for the subsidiaries’ operations. This financing occurs through accredited financial institutions, for the production and acquisition of new machines and equipment, nationally manufactured, accredited in the Brazilian Bank for Economic and Social Development (BNDES). Working capital loans are guaranteed by the Company's shareholders’ guarantees. |
Debentures
Debentures | 12 Months Ended |
Dec. 31, 2023 | |
Debentures | |
Debentures | Debentures 11.1. Breakdown Consolidated Current Non-Current Description Financial charges - % p.a, (*) Mature December 31, 2023 December 31, 2022 December 31, 2023 December 31, 2021 Debentures CDI + 2.65 end 3.5 September 2028 79,677 84,187 466,073 516,533 79,677 84,187 466,073 516,533 11.2. Payment schedule of installments for non-current liabilities Year of maturity December 31, 2023 December 31, 2022 2024 — 55,250 2025 118,417 117,750 2026 118,405 117,738 2027 118,423 117,756 2028 118,422 117,756 Total 473,667 526,250 Funding cost (long term) (7,594) (9,717) 466,073 516,533 (*) For the year of maturity, the Company considers the period from December 2023 to December 2024 as current, and so on for other years in the segregation of non-current. 11.3. Description of debentures Emergência Participações S.A. On February 23, 2022, the members of the Company's Board of Directors at the Extraordinary General Meeting resolved and approved the 1 st issue of simple, non-convertible debentures, of the unsecured type, with additional personal guarantee, in a single series, in the amount of BRL 335,500. The funds were raised to finance the expansion of the Company's business. The debentures have final maturity in January 2028, the payment of principal will be made in 4 annual installments, the first being in July 2024 and interest will be paid semi-annually, with the first payment in January 2023. On September 15, 2022, the Management of the subsidiary Emergência Participações S.A. at the Company's Extraordinary General Meeting, they deliberated and approved the 2nd issue of simple debentures, non-convertible into shares, of the unsecured type, with an additional fiduciary guarantee, in a single series, in the amount of R$ 250,000. The funds raised were used to recompose the Company's cash and general corporate uses. The debentures have final maturity in September 2028, principal payment will be made in 4 consecutive annual installments, the first in September 2025 and interest will be paid semi-annually, with the first payment in March 2023. 11.4. Contractual restrictions and covenants The Company has certain obligations, including compliance with financial indices (covenants). They are basically linked to the Net Debt / EBITDA* compliance ratio, which must be measured every six months by the Company. In addition, the Company must notify in advance of incorporation, merger, spin-off or corporate reorganization, liquidation, extinction or dissolution, capital reduction, distribution of dividends above the mandatory minimum or any transfer of assets of the Company and its subsidiaries, as well as an entry with a request for judicial recovery. As of December 31, 2023, there were no events that could lead to breach of contract. (*) EBITDA: or EBITDA, refers to earnings before financial results, income tax and social contribution and depreciation and amortization, considering the accumulated pro forma result, with the results under the control of the pro forma Company. |
Trade and other payables
Trade and other payables | 12 Months Ended |
Dec. 31, 2023 | |
Trade and other payables [abstract] | |
Disclosure of trade and other payables [text block] | Trade and other payables December 31, 2023 December 31, 2022 Trade payables – supply chain financing arrangement - domestic operations 21,967 10,562 Trade payables – supply chain financing arrangement - foreign operations 162,651 136,049 184,618 146,611 |
Tax payable
Tax payable | 12 Months Ended |
Dec. 31, 2023 | |
Tax payable | |
Tax payable | Tax payable 13.1. Current income tax payable December 31, 2023 December 31, 2022 Income tax 15,897 10,182 Social contribution 5,787 2,816 21,684 12,998 13.2. Other tax payable December 31, 2023 December 31, 2022 Current Non-current Current Non-current PIS 4,602 — 1,669 — COFINS 21,029 — 7,675 — ICMS 490 — 173 — ISS 2,172 — 1,111 — IVA 19,914 — 18,098 — Installment 559 8,604 745 7,168 IRRF 846 — 687 — Other taxes 1,847 34 3,561 818 51,459 8,638 33,719 7,986 13.3. Installments Balance of installment payments As of December 31, 2023 The balance of installments As of December 31, 2023, comes basically from subsidiaries, and is composed as follows: December 31, 2023 December 31, 2022 Current Non-current Current Non-current Simples National — 1,168 6 1,168 Social Security - PGFN — 739 — 296 Other PGFN debits 454 5,039 560 4,978 Social Security - RFB 45 — 54 428 Other RFB debits — 802 — 63 Installment payment - INSS 29 — 83 — PIS installment payment 19 13 — 13 COFINS Installment — 90 — 90 Installment payment - IRRF — 11 — 11 ISS installment payment 12 704 — 64 Other — 38 42 57 559 8,604 745 7,168 |
Leases liabilities
Leases liabilities | 12 Months Ended |
Dec. 31, 2023 | |
Presentation of leases for lessee [abstract] | |
Leases liabilities | Leases liabilities 14.1. Right-of-use assets Right‑of‑use assets related to leased properties that do not meet the definition of investment property are presented as property, plant and equipment (see Note 8 (g)). 14.2. Leases liabilities Consolidated Lease liabilities Unwinding interest from lease agreements Net lease liability Opening balance as of January 1 st , 2023 52,325 (5,266) 47,059 Additions 134,713 (5,162) 129,551 Opening Balance 35 — 35 Write-off of contracts (7,375) 1,843 (5,532) Payments - Principal (112,459) — (112,459) Interest payment (2,465) (185) (2,650) Interest appropriation — 3,434 3,434 Exchange-rate change (2,289) 331 (1,958) Balance at December 31, 2023 62,485 (5,005) 57,480 Current 24,892 (2,272) 22,620 Non-current 37,593 (2,733) 34,860 Consolidated Lease liabilities Unwinding interest from lease agreements Net lease liability Opening balance as of January 1 st , 2023 36,613 (4,946) 31,667 Additions 35,752 (3,162) 32,590 Business combination 15,908 (1,298) 14,610 Payments - Principal (32,802) — (32,802) Interest payment (2,363) (37) (2,400) Interest appropriation — 4,183 4,183 Exchange-rate change (783) (6) (789) Balance at December 31, 2022 52,325 (5,266) 47,059 Current 16,700 (2,289) 14,411 Non-current 35,625 (2,977) 32,648 It is due to the lease liability, measured at the present value of lease payments expected until the end of the contract, projected at the real rate and discounted at the nominal rate, considering possible renewals or cancellations. Lease liabilities are recorded under “Lease liabilities” – in current and non-current liabilities. The lease payments maturity analysis was settled out in note 3.4.12 showing the undiscounted lease payments to be received after the reporting date. |
Provision for contingencies and
Provision for contingencies and judicial deposits | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of contingent liabilities [abstract] | |
Provision for contingencies and judicial deposits | Provision for contingencies and judicial deposits 15.1. Breakdown As of December 31, 2023 and December 31, 2022, the subsidiaries had the following liabilities, and corresponding judicial deposits, related to contingencies: December 31, 2023 December 31, 2022 Probable contingencies: Judicial deposits Provision for contingencies Judicial deposits Provision for contingencies Labor and social security contingencies 631 393 826 607 631 393 826 607 The Company is a party to labor, social security and civil lawsuits and has been discussing these matters in both the administrative and judicial scopes and, when applicable, said lawsuits are mostly backed by appeal-related judicial deposits. The respective provisions for contingencies were set up considering the estimates made by the legal advisors, for lawsuits whose likelihood of loss in the respective outcomes was assessed as ‘probable’. Company Management believes that resolving these issues will not have an effect significantly different from the provisioned amount. 15.2. Rollforward of provision for contingencies Changes in provision for contingencies As of December 31, 2023, and December 31, 2022, are as follows: Consolidated (=) Balance at January, 1 st 2022 181 (+) Provisions made during the year 518 (-) Provisions used during the year (92) (=) Balance at 31 December 2022 607 (+) Business combination 18 (+) Provisions made during the year 1,049 (-) Provisions reversed during the year (1,281) (=) Balance at December 31, 2023 393 15.3. Descriptions of contingencies Labor and social security contingencies refer to lawsuits filed by former employees linked to funds arising from the employment relationship and to various claims for damages. Civil claims refer to lawsuits filed by former suppliers and partners related to compensation for property damages arising from the commercial relationship that existed with the Group Reponse’s companies. On December 31, 2022, Management reassessed the criteria for provision for labor contingencies considering the risk of loss in each lawsuit and started recording the estimated amount of probable loss in each request made in the lawsuits. The Company has labor contingencies classified as a possible loss As of December 31, 2023, in the amount estimated by its legal advisors of R$982 (as of December 31, 2022, in the amount of R$1,000). |
Related parties
Related parties | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of transactions between related parties [abstract] | |
Related parties | Related parties 16.1. Breakdown The transaction with related parties in the Ambipar Emergency Response was carried out under the following conditions: December 31, 2023 December 31, 2022 Assets: Loan (non-current): Ambipar Participações e Empreendimentos S.A. 4,500 4,500 Ambipar Bank Intermediação de Negócios, Pagamentos e Participações S.A. 1 196 Ambipar R&D Pesquisa e Desenvolvimento Ltda 43 43 Ambipar Logistics Ltda 1,815 1,815 Environmental ESG Participações S.A. 12,595 9,095 Ambipar Eco Products S.A. 2,229 2,229 Ambipar Workforce Solution Mão de Obra Temp. Ltda 6,094 6,078 Ambipar Environmental Solutions - Soluções Ambientais Ltda 1,154 1,154 Ambipar Environment Waste Logistics Ltda 717 943 Ambipar Environment Reverse Manufacturing S.A. 34 34 Ambipar ESG Brasil S.A. 30 — Ambipar Insurance - Corretora de Seguros LTDA — 42 Ambipar Coprocessing Ltda 2 2 Disal Chile Sanitarios Portables Ltda 96 — Disal Chile Servicios Integrales Ltda — 49 Gestión de Servicios Ambientales S.A.C. 12 — 29,322 26,180 Liabilities: Dividends payable: Controlling shareholder 38,355 69,509 Non-controlling shareholders 19,009 7,400 57,364 76,909 Loan (non-current): Ambipar Participações e Empreendimentos S.A. 564,571 703,165 Ambipar Eco Products S.A. 2,209 2,212 Ambipar Environment Waste Logistics Ltda 1,296 1,088 Ambipar Environmental Solutions - Soluções Ambientais Ltda 3,203 1,332 Environmental ESG Participações S.A. 9,747 9,731 Disal Chile Sanitarios Portables Ltda 153 199 Disal Chile Servicios Integrales Ltda 204 — Gestión de Servicios Ambientales S.A.C. 255 165 Recitotal Com. Serv Ltda 8 — Ambipar R&D Pesquisa e Densenvolvimento Ltda 99 58 Ambipar Logístics Ltda 2,145 2,014 Ambipar Green Tech Ltda 93 19 Ambipar Compliance Solutions S.A. 3 3 Ambipar Environmental Centroeste S.A. 143 4 Ambipar Worforce Solution Mão de Obra Temporária Ltda 5,578 5,578 Ambipar Environment Reverse Manufacturing S.A. 1 1 Brasil Coleta Gerenciamento de Resíduos Ltda 700 700 Ambipar Environmental Mining Ltda. 89 — Ambipar Environmental Nordeste Ltda 8 — Ambipar Bank Intermediação de negócios, pag e Part S.A. 30,337 43,523 620,842 769,792 Remuneration of key personnel 77,267 35,263 The remuneration of key personnel is recorded in profit or loss under employee benefits. Loans They comprise checking account transactions carried out exclusively between wholly owned subsidiaries of the Group Response’s parent company, Ambipar Participações e Empreendimentos S.A., i.e., subsidiaries over which the parent company has full control. These transactions, whose contracts are for an indefinite period and without remuneration, are carried out and are characterized by the concept of cash centralization, i.e., single cash, aiming at better management of financial resources for the Ambipar Group. December 31, 2023 December 31, 2022 Statement of income (business transactions) Revenues Disal Chile Sanitarios Portables Ltda. 125 24 125 24 Costs Disal Chile Sanitarios Portables Ltda. (603) — (603) — Net Income (loss) (478) 24 Commercial transactions Related parties linked to the Chilean non-controlling shareholder, which has strictly business transactions, i.e., entered into for the purpose of providing environmental services, leases, as well as providing emergency response services. For the execution of such transactions, the commercial conditions of the local market are followed. Shared costs between companies Part of the amount payable to the parent company Ambipar Participações comes from the sharing of costs of the shared office (Shared Solutions Center – SSC) that is distributed among companies in Brazil according to the revenue of each company in relation to the Ambipar Group. 16.2. Remuneration of key personnel The remuneration of all directors of the Company that corresponds to short-term benefits was R$77,267 in December 2023 (R$35,263 on December 31, 2022). Benefits, such as vehicle use, reimbursement, travel, and others, are granted to officers, in December 2023, these benefits totaled R$2,025 (R$833 on December 31, 2022). In 2023, no long-term benefits, termination of employment contracts or share-based remuneration were paid. |
Shareholders' equity
Shareholders' equity | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of classes of share capital [abstract] | |
Shareholders' equity | Shareholders' equity In the context of the Consolidated Financial Statements, the accounts comprising equity (capital, capital reserve, income reserve, equity adjustments, among other) usually are not significant. Therefore, the statements of changes in equity of this Consolidated financial information include only two items named equity attributed to controlling interests and noncontrolling interests. 17.1. Share Capital Authorized capital Share capital on December 31, 2023 and December 31, 2022 was R$1,443,108,000.00 and R$261,920,439.00, represented by 55,429,851 and 261,920,439 common shares, respectively, having no nominal value and there were no changes in the year ended at December 31, 2023. December 31, 2023 December 31, 2022 Quantity R$ (whole numbers) Quantity R$ (whole numbers) Initial balance 261,920,439 261,920,439.00 261,920,439 261,920,439.00 Issuance new shares 177,977,323 263,004,000.00 — — Capital reduction - transaction with HPX Corp, pursuant to the terms of the Business Combination (439,897,762) (524,924,439.00) — — Ambipar Participações e Empreendimentos S.A. 39,234,746 841,029,236.14 — — PIPE investors 13,323,800 555,892,822.91 — — HPX Corp. 1,916,100 6,333,075.86 — — Others Investors 955,205 39,852,865.09 — — Final balance 55,429,851 1,443,108,000.00 261,920,439 261,920,439.00 Transaction with HPX On March 3, 2023, the Company completed the transaction with HPX Corp, pursuant to the terms of the Business Combination Agreement entered into on July 5, 2022 by the Company, together with its subsidiaries, Emergência Participações, Ambipar Emergency Response and Ambipar Merger Sub. As a result, Emergência Participações became a wholly owned subsidiary of Ambipar Emergency Response. Ambipar Emergency Response (AMBI) is classified as a foreign private issuer, emerging growth company and non-accelerated filer with shares listed on the New York Stock Exchange (NYSE American). The completion of the Transaction involved a capital contribution of R$909.8 million equivalent to US$174.7 million in AMBI, of which: (i) R$48.1 million equivalent to US$9.2 million from the HPX trust account , (ii) R$595.8 million equivalent to US$114.5 million from private investors in the PIPE (Private Investment in Public Equity) structure, (iii) capitalization of R$263.0 million equivalent to US$50.5 million loan that the Emergency had with the Company. As a result, the Company now holds a 70.8% stake in AMBI after the conclusion of the SPAC process. Accounting impacts a) Stock listing expense The Transaction is not within the scope of IFRS 3/CPC 15 - Business Combination since HPX was a special purpose entity for the acquisition of businesses and did not meet the definition of business by the standard, thus being accounted for in accordance with the standard IFRS 2/CPC 10 – Share-Based Payment. According to this rule, AMBI recognized a single non-cash expense of R$ 100.9 million equivalent to US$19.4 million as a listing expense (Listing Expenses), based on the difference between the value of the AMBI shares issued to HPX shareholders and the fair value of HPX's identifiable net assets. This expense represents the implicit incurred cost of listing AMBI on the NYSE American. R$ Cost of shares issued to HPX shareholders (1) 146,741 Fair value of Earn-out shares for Ambipar Holding (2) (44,240) Adjusted cost of shares issued to HPX shareholders 102,501 HPX Assets 48,083 HPX Liabilities (49,676) HPX net assets on 3/3/2023 (1,593) Stock listing expense 100,908 1) Considering the amount of US$9.89 per share on 02/28/23, date of the EGM approving the transaction and exchange of R$5.2037. 2) Fair value estimated based on a Monte Carlo simulation model. b) Transaction costs The Company incurred extraordinary expenses of R$18,913 referring to legal, financial, and listing advisors. c) Earn-out As part of the Transaction, the Company is entitled to an additional 11,000,000 AMBI shares, to be issued in 2 tranches of 5,500,000 each in case certain objectives are achieved (“Earn-out”). The first tranche will be granted if the AMBI quotation exceeds US$17.0 per share during any 20 trading sessions out of 30 consecutive trading sessions. The second tranche will be granted if the AMBI quotation exceeds US$20.0 per share during any 20 trading sessions out of 30 consecutive trading sessions. If these objectives are not achieved by March 3, 2026, the Earn-out not awarded will be cancelled. Earn-out is within the scope of IAS 32/IFRS 9 and was classified as a passive derivative financial instrument of AMBI. The subsequent measurement of fair value has been recognized in the equity transaction account in the Company's shareholders' equity. Earn out fair value is calculated according to a Monte Carlo simulation model at each measurement date, using typical inputs equity markets volatility, the price of AMBI shares and time to expiration. As the pricing inputs vary quarterly, so does the earn out fair value Company reorganization. In 2021, the Company did a reorganization and had 100% of the capital stock of which held the control of investees: Ambipar Holding USA, Ambipar Holding Canada, Ambipar Holding UK, Ambipar Holding Ireland and Inversiones Disal which were part of the group and resulted in an impact of $326,056 in the Company’s equity. 17.2. Profit reserves Legal reserve The legal reserve is set up annually by the allocation of 5% of net income for the year and may not exceed 20% of the Company's capital. The purpose of the legal reserve is to guarantee that the capital is paid up and it is used solely to offset losses and increase capital. Unrealized profit reserve The unrealized profit reserve is represented by undistributed profits, due to equity in earnings not realized in its investees. 17.3. Earnings per share As a result of the corporate reorganization of Ambipar Participações e Empreendimentos S.A. that occurred in 2020, the Company presents these consolidated financial statements considering Ambipar Emergency Response as the ultimate parent company of the Group Response since January 1, 2021. The weighted average of the shares used to calculate the earnings per share represents the movement of the shares of Ambipar Emergency Response in the respective exercises. Basic Basic earnings per share are calculated by dividing the income attributable to the Company’s shareholders by the weighted average number of shares issued during the year, excluding those shares bought by the Company and held as treasury shares. Any dividends of preferred shares and any premiums paid upon the issue of preferred shares during the year are deducted from the income attributed to the parent company’s shareholders. Earnings per share December 31, 2023 December 31, 2022 December 31, 2021 Earnings from operations attributable to shareholders of the parent company 17,176 187,874 138,142 Weightage average number of ordinary shares (basic) 89,844,949 261,920,439 48,615,599 Basic earnings per share (in Reais) 0.1912 0.7173 2.8415 Diluted Diluted EPS is calculated by adjusting the earnings and number of shares for the effects of dilutive options and other dilutive potential ordinary shares. The effects of anti-dilutive potential ordinary shares are ignored in calculating diluted EPS. The company has 16,179,990 warrant shares, potential common shares in circulation, so the diluted basic profit is as follows: Earnings per share December 31, 2023 December 31, 2022 December 31, 2021 Earnings from operations attributable to shareholders of the parent company 17,176 187,874 138,142 Weightage average number of ordinary shares (diluted) 103,328,274 261,920,439 48,615,599 Diluted earnings per share (in Reais) 0.1662 0.7173 2.8415 17.4. Accumulated translation adjustment It substantially refers to exchange variation on foreign investees and goodwill paid on the acquisition of businesses in other countries, whose functional currencies are different from the Company and its subsidiaries. 17.5. Capital transaction On June 28, 2021, Emergências Participações S.A. acquired 100% of the shares of Inversiones Disal Emergencias S.A. (“Inversiones Disal Emergencias”). Inversiones Disal Emergencia is a holding company with a direct interest of 50% on Suatrans Chile S.A. and, after this transaction, the total interest of Ambipar Emergency Response on Suatrans Chile S.A. is 100%. Response Inversiones Disal Emergencias Assets and liabilities acquired at fair value (*) Cash and cash equivalents 1,005 Other assets 25,650 Other liabilities (323) Total identifiable net assets 26,332 Total amount of consideration transferred 144,430 (-) Cash acquired (1,005) (-) Assumed value of the obligation to pay — Cash paid, net of cash received/receivable 143,425 Determination of goodwill (*) Total amount of consideration, net 144,430 Total identifiable net assets (26,332) Goodwill paid on expected future profitability 118,098 Date of additional acquisition 06/28/2021 Company that acquired control Emergência Participações S.A. Value of acquisition US$ 26,185 (thousand) Percentage acquired 100 % |
Segment reporting
Segment reporting | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of operating segments [abstract] | |
Disclosure of entity's operating segments [text block] | Segment reporting Segment information is presented geographically as required by entity wide disclosures under IFRS 8. (i) Segment net revenue by region December 31, 2023 December 31, 2022 December 31, 2021 Net Revenue Brazil 936,213 534,113 210,397 Latin America (Other than Brazil) 188,968 186,156 144,410 United Kingdom 150,228 175,091 132,617 North America 1,314,551 789,536 334,779 Total 2,589,960 1,684,896 822,203 (ii) Segment PPE, Goodwill and Intangible assets by region From the total of PPE, Goodwill and Intangible assets, 33% located in Brazil as of December 31, 2023 (2022 is 29% at Brazil). The following table presents segment non-current assets by geographical area for the periods indicated: December 31, 2023 December 31, 2022 December 31, 2021 Brazil 927,490 629,055 289,762 Latin America (Other than Brazil) 75,238 45,073 42,875 United Kingdom 108,155 111,350 115,549 North America 1,661,253 1,411,377 478,813 Total 2,772,136 2,196,855 926,999 (ii) Major clients As of December 31, 2023, and December 31, 2022, and December 31, 2021 the Emergency Response Services has no customer representing more than 10% of its net revenue. |
Net Revenues
Net Revenues | 12 Months Ended |
Dec. 31, 2023 | |
Receivables from contracts with customers [abstract] | |
Disclosure of revenue from contracts with customers [text block] | Net Revenues The main business activities of Response comprise prevention, management, and emergency response to accidents involving hazardous or non-hazardous products in all modes of transportation, in addition, it provides industrial firefighters who work at customer’s facilities and has the largest and most complete training field in Latin America, training employees and clients with the most complete structure focused on emergency response and management in multimodal scenarios. The Company promises a service to the customer at the contract, which could be stand-by to support or execute a spot service. The delivery of the service is identified as the single performance obligation in the respective contract. The nature, amount, timing and uncertainty of Ambipar Emergency Response net revenue and cash flows may be affected by economic factors. The economic factors that most impact Ambipar Emergency Response net revenues and cash flow are associated with geographical areas. The following table presents net revenue disaggregated by geographical area for the periods indicated. December 31, 2023 December 31, 2022 December 31, 2021 Net Revenue from domestic market (*) 843,588 534,114 210,397 Net Revenue in the foreign market 1,746,372 1,150,782 611,806 Net revenue from services rendered 2,589,960 1,684,896 822,203 (*) Revenue represented by national (Brazil) clie,nts. |
Costs and expenses by nature
Costs and expenses by nature | 12 Months Ended |
Dec. 31, 2023 | |
Expenses by nature [abstract] | |
Disclosure of attribution of expenses by nature to their function [text block] | Costs and expenses by nature December 31, 2023 December 31, 2022 December 31, 2021 Materials used in the provision of services (94,726) (30,395) (32,036) Personnel and labor charges (1,051,125) (647,356) (317,749) Fuels (59,455) (58,115) (24,744) Freight and tolls (5,860) (17,181) (2,683) Maintenance of machinery, apparatus and equipment and vehicles (94,545) (58,022) (24,306) Taxes (23,073) (20,191) (10,099) Rent and Condominium (929) (11,936) (8,884) Leasing of goods, vehicles, machinery, and equipment (542) (19,087) (14,294) Telephony expenses (14,352) (6,440) (2,011) Travel expenses (68,249) (33,215) (12,588) Depreciation and amortization (181,864) (112,029) (60,163) Advertising and marketing (17,622) (10,783) (3,399) Third-party services (407,090) (210,471) (89,455) IPO costs (120,963) — — Other expenses (89,182) (116,545) (41,762) (2,229,577) (1,351,766) (644,173) Cost of services provided (2,090,482) (1,337,749) (618,691) General, administrative and sales (28,385) (26,553) (26,837) Other operating income (expenses), net (110,710) 12,536 1,355 (2,229,577) (1,351,766) (644,173) |
Net financial income
Net financial income | 12 Months Ended |
Dec. 31, 2023 | |
Net financial income | |
Net financial income | Net financial income December 31, 2023 December 31, 2022 December 31, 2021 Financial income Discounts obtained 190 800 82 Interest charged 1,259 820 830 Revenues from interest earning bank deposit 13,744 6,441 3,714 Foreign-exchange income 9,513 315 5,636 Monetary variation 17,035 258 40 Other 1,744 933 474 43,485 9,567 10,776 Financial expenses Interest paid (7,194) (4,732) (1,610) Interest right of use (3,434) (4,183) (978) Interest on loans (54,546) (27,329) (7,454) Debenture interest (89,069) (52,371) — Intercompany interest (8,284) (4,613) — Discounts granted (95,521) (1,529) (830) Bank expenses (3,812) (2,478) (362) IOF (824) (3,469) (1,108) Foreign exchange costs (15,262) (8,518) (163) Monetary variation (289) (402) — Other (16,592) (3,917) (299) (294,827) (113,541) (12,804) Net financial expense (251,342) (103,974) (2,028) |
Cash flow information
Cash flow information | 12 Months Ended |
Dec. 31, 2023 | |
Cash flow information | |
Disclosure of cash flow statement [text block] | Cash flow information Investment and financing transactions that do not involve cash. December 31, 2023 December 31, 2022 Cash flow from investment activities Acquisition of property, plant, and equipment by financing 29,193 138,834 Acquisition of fixed assets through advance 20,913 — Acquisition of investment with exchange of shares in subsidiaries 368,260 — Balance payable for the acquisition of investment 285,206 16,311 703,572 155,145 Cash flow from financing activities Operational lease 129,551 — Accumulated translation adjustment 118,891 75,422 Interest of non-controlling shareholders 75,085 24,153 Warrant and earn out 30,753 — Capital increase with investment receipt 263,004 — 617,284 99,575 |
Subsequent events
Subsequent events | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of non-adjusting events after reporting period [abstract] | |
Disclosure of non-adjusting events after reporting period [text block] | Subsequent events 24.1 Receipt of Loan from Ambipar Lux S.À.R.L. for Debt Refinancing On February 28, 2024, Ambipar Lux S.À R.L. sent to Ambipar Holding USA, Inc a total of US$200,000 (two hundred million United States dollars) as a loan, with remuneration of 9.875% (nine integers and eight hundred and seventy-five thousandths percent) per year, with a term of 7 (seven) years and maturity on February 6, 2031 with personal guarantee granted by the controlling company Ambipar Participações e Empreendimentos S.A.. The resources received will be used to refinance financial obligations contributing to the improvement of the company's capital structure and are also applied to finance or refinance eligible green investments (Green Notes). 24.2 Announcement of the exercise of the right to advance early redemption of all single series debentures. On March 5, 2024, Ambipar Participações e Empreendimentos S.A. communicates to its debenture holders holding debentures of the 2nd issue (AMBP12) and 3rd issue (AMBP13), and Emergência Participações S.A. jointly communicates to its debenture holders holding debentures of the 1st issue (EMGP11), which will exercise the right to optional early redemption of all single series debentures, according to publications in the newspaper O Dia, carried out by both companies on March 5, 2024. Optional Early Redemptions will be made upon full payment of (i) the Nominal Unit Value of the Single Series Debentures, plus: (ii) Remunerative Interest, calculated pro rata temporis and (iii) the premium as provided for in the Deed Clause of each Emission. Until March 27, 2024, Emergência Participações S.A. settled the amount of R$2,788,540, referring to the issuance of the debentures mentioned above, Working Capital operation with Banco do Brasil and Banco Itaú Commercial Note. |
Description of significant ac_2
Description of significant accounting policies (Policies) | 12 Months Ended |
Dec. 31, 2023 | |
Description of significant accounting policies | |
Basis of presentation | Basis of presentation As a result of the reorganization described below, these consolidated financial statements have been presented for all periods as if the Company was the holding company of the Group Response. The Company became the holding company of the Group Response in March 2023 through a business combination (note 1.2) and as a result Emergência Participações S.A. (predecessor entity) became a wholly owned subsidiary of Ambipar Emergency Response. These transactions are being accounted for on the predecessor values basis as common control transactions, based on the predecessor values recognized by the Company in its consolidated financial statements from the dates that it obtained control of the Group Response. Upon conclusion of the business combination, the results of operations of the Group were included in the consolidated financial statements of the Company as if the Company had always owned the Group Response. The Consolidated Financial Statements are expressed in thousands of Reais ("R$"), and the reporting of amounts in other currencies, when needed, is also expressed in thousands, unless otherwise indicated. The preparation of the Consolidated Financial Statements requires Management to make judgments, use estimates and adopt assumptions that affect the amounts presented for revenues, expenses, assets and liabilities, including contingent liabilities. However, uncertainty relating to these judgments, assumptions and estimates could lead to results that require a significant adjustment to the book value of certain assets and liabilities in future years. Ambipar Emergency Response’s Management states and confirms that all relevant information for the Consolidated Financial Statements is being evidenced and corresponds to the one used by Management in the administration. The Consolidated Financial Statements have been prepared on the historical cost’s basis, except certain financial assets and liabilities that measured at their fair value. The Ambipar Emergency Response’s businesses included in these Consolidated Financial Statements are not generated as a single legal entity. These Consolidated Financial Statements are, therefore, not necessarily indicative of performance, cash flows obtained, and possessing actual equity and financial situation, as if this Ambipar Emergency Response had operated in a single legal entity during the years, or indicative of future results. The Consolidated Financial Statements have been prepared on a going concern basis, which assumes that the Ambipar Emergency Response will be able to discharge its liabilities. |
Basis of consolidation | Basis of consolidation These Consolidated Financial Statements include the results of the Company and all its subsidiaries undertakings made up to the same accounting date. All intra-Group balances, transactions, income and expenses are eliminated in full on consolidation. The results of subsidiary undertakings acquired or disposed of during the period are included or excluded from the consolidated income statement from the effective date of acquisition or disposal. |
New or revised pronouncements applied for the first time in 2023 | New or revised pronouncements applied for the first time in 2023 The new IFRS standards will only be applied in Brazil after the issuance of the respective standards in Portuguese by the Accounting Pronouncements Committee and approval by the Federal Accounting Council. a) Amendment to IFRS 17 Insurance Contracts; IFRS 17 was issued by the IASB in 2017 and replaces IFRS 4 for the reporting period beginning on or after January 1, 2023. IFRS 17 introduces an internationally consistent approach to the accounting of insurance contracts. Prior to IFRS 17, there was significant diversity around the world in relation to the accounting and disclosure of insurance contracts. Given that IFRS 17 applies to all insurance contracts issued by an entity (with limited scope exclusions), its adoption may have an effect on non-insurers, such as the Company. The Company carried out an assessment of its contracts and operations and concluded that the adoption of IFRS 17 had no effect on its consolidated annual financial statements. b) Amendment to IAS 1 Presentation of Financial Statements; In February 2021, the IASB issued amendments to IAS 1, which aim to make accounting policy disclosures more informative by replacing the requirement to disclose "significant accounting practices" with "material accounting policies." The amendments also provide guidance on the circumstances in which accounting policy information is likely to be considered material and therefore require disclosure. These changes have no effect on the measurement or presentation of any items in the Company's consolidated financial statements, but affect the disclosure of its accounting policies. c) Amendment to IAS 12 Taxes on Profit; i. Deferred Tax related to Assets and Liabilities arising from a Single Transaction. In May 2021, the IASB issued amendments to IAS 12, clarifying the exemption from initial recognition for certain transactions that result in both an asset and a liability being recognised simultaneously (e.g. a lease under IFRS 16). The amendments clarify that the exemption does not apply to the initial recognition of an asset or liability that, at the time of the transaction, generates equal taxable and deductible temporary differences. These changes had no effect on the Company's consolidated annual financial statements. ii. International Tax Reform – Pillar Two Model Rules In December 2021, the Organization for Economic Co-operation and Development (OECD) released a draft legislative framework for a global minimum tax that should be used by individual jurisdictions. The objective of the framework is to reduce the shifting of profits from one jurisdiction to another in order to reduce overall tax liabilities on corporate structures. In March 2022, the OECD released detailed technical guidance on the Pillar Two rules. Stakeholders raised concerns with the IASB about the potential implications for income tax accounting, especially deferred tax accounting, arising from the Pillar Two model rules. The IASB issued the final Amendments to the International Tax Reform – Pillar Two Model Rules, in response to stakeholder concerns on May 23, 2023. The amendments introduce a mandatory exception for entities to recognize and disclose information on deferred tax assets and liabilities related to the Pillar Two rules. The exception takes effect immediately and retrospectively. The amendments also provide for additional disclosure requirements with respect to an entity's exposure to Pillar Two income tax. Management has determined that the Company is not within the scope of the OECD's Pillar Two Model Rules and the exception to the recognition and disclosure of deferred tax information. d) Change in IAS 8/ CPC 23 Accounting Policies, Changes in Estimates and Rectification of Errors; The amendments to IAS 8, which added the definition of accounting estimates, clarifies that the effects of a change in information or measurement technique are changes in accounting estimates, unless they result from the correction of errors from prior periods. These changes clarify how entities distinguish between changes in accounting estimates, changes in accounting policy, and errors from prior periods. These changes had no effect on the Company's consolidated financial statements. |
New standards, revisions and interpretations issued that were not yet in force as of December 31, 2023 | New standards, revisions and interpretations issued that were not yet in force as of December 31, 2023 For the following rules or changes, management has not yet determined whether there will be significant impacts on the Company's financial statements, namely: a) Amendments to IFRS 16 - add subsequent measurement requirements for sale and leaseback transactions, which satisfy the requirements of IFRS 15 - effective for periods beginning on or after January 1, 2024; b) Changes to IAS 1 - clarifies aspects to be considered for the classification of liabilities as current and non-current - effective for periods starting on or after January 1, 2024; c) Changes to IAS 1 – clarifies that only covenants to be fulfilled on or before the end of the reporting period, affect the entity's right to postpone the settlement of a liability for at least 12 months after the reporting date - effective for periods beginning on or after January 1, 2024; d) Changes to IAS 7 and IFRS 7 – clarifies entity must disclose supplier financing arrangements, with information that allows users of the financial statements to assess the effects of these arrangements on the entity's liabilities and cash flows - effective for periods beginning on or after January 1, 2024; e) Amendments to IAS 21 - require the disclosure of information that allows users of the financial statements to understand the impact of a currency not being exchangeable - effective for periods beginning on or after January 1, 2025; f) Issuance of the first sustainability disclosure standards by the International Sustainability Standards Board (ISSB), IFRS S1 and S2 – IFRS S1 establishes the main contents required for a complete set of financial disclosures related to sustainability and requires the entity to disclose information about all risks and opportunities related to sustainability, which can probably be expected and may affect the entity's prospects. This effect on the entity's prospects refers to its cash flow, its access to financing or cost of capital in the short, medium or long term. IFRS S2 requires an entity to report its exposure to climate-related risks and opportunities. Both S1 and S2 are in the process of translation and subsequent public consultation, by the Brazilian Committee of Sustainability Pronouncements (CBPS). It is expected that the appropriate final version of the standards for the Brazilian market will occur in 2024, since the CVM has already spoken out through CVM Resolution 59, encouraging companies to adopt the standards from 2025 or earlier, in order to voluntary, in 2024. The Company is currently evaluating the impact of these new accounting standards and changes. The Company will assess the impact of the final amendments to IAS 1 on the classification of its liabilities as they are issued by the IASB. The Company does not believe that the amendments to IAS 1, in its current form, will have a significant impact on the classification of its liabilities, since the conversion feature on its convertible debt instruments is classified as an equity instrument and, therefore, does not affect the classification of its convertible debt as a non-current liability. Other pronouncements and interpretations There are no other rules, changes in rules and interpretations that are not in force that the Company and its subsidiaries expect to have a material impact resulting from their application in their individual and consolidated financial statements. |
Basis of measurement (Tables)
Basis of measurement (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Basis of measurement | |
Schedule of financial information for NCI that are material to the Group | Summarized statement of financial position Ambipar Response Espírito Santo S.A. Ambipar Response Dracares Apoio Marítimo e Portuario S/A. Ambipar Flyone Serviço Aereo Especializado, Comércio e Serviço RG Response S.A. Ambipar Response Tank Cleaning S/A JM Serviços Integrados S.A. Ambipar Response Marine S/A Ambipar Response Industrial Services S/A December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 Current assets 76,182 21,882 26,658 5,417 42,742 48,213 7,982 11,050 Current liabilities (70,177) (20,895) (34,410) (2,751) (31,098) (17,494) (4,161) (8,830) Current net assets 6,005 987 (7,752) 2,666 11,644 30,719 3,821 2,220 Non-current assets 177,315 72,993 132,976 5,797 84,748 21,737 5,509 4,535 Non-current liabilities (86,681) (22,653) (27,387) (1,828) (19,293) (32,655) (648) (799) Non-current net assets 90,634 50,340 105,589 3,969 65,455 (10,918) 4,861 3,736 Net assets 96,639 51,327 97,837 6,635 77,099 19,801 8,682 5,956 Net assets controlling 96,639 51,327 97,837 6,635 77,099 19,801 8,682 5,956 Net assets nom-controlling — — — — — — — — Accumulated NCI 13,695,000 19,377,000 22,944,000 2,124,000 22,130,000 1,464,000 Others adjustment from non-controlling 25,898 5,773 24,996 668 14,799 4,476 1,736 2,918 Accumulated NCI adjusted Summarized statement of financial position Ambipar Response Espírito Santo S.A. Ambipar Response Dracares Apoio Marítimo e Portuario S/A. Ambipar Flyone Serviço Aereo Especializado, Comércio e Serviço RG Response S.A. Ambipar Response Tank Cleaning S/A JM Serviços Integrados S.A. Ambipar Response Industrial Services S/A Ambipar Response Industrial Services S/A Revenue 185,342 76,916 99,081 14,547 87,083 94,411 12,968 51,637 Cost of services rendered (138,385) (54,891) (64,364) (9,968) (53,974) (47,851) (8,568) (42,085) Gross profit 46,957 22,025 34,717 4,579 33,109 46,560 4,400 9,552 Selling, general and administrative expenses — — — — — — — — Other expense 286 2,976 8,732 268 25,104 157 490 6 Operating expenses 286 2,976 8,732 268 25,104 157 490 6 Operating profit 47,243 25,001 43,449 4,847 58,213 46,717 4,890 9,558 Finance costs (16,486) (1,960) (6,464) (1,031) (860) (16,232) (342) (142) Finance income 1,794 353 466 28 2,148 211 200 33 Net finance costs (14,692) (1,607) (5,998) (1,003) 1,288 (16,021) (142) (109) Profit before tax 32,551 23,394 37,451 3,844 59,501 30,696 4,748 9,449 Income tax and social contribution (12,544) (7,818) (6,813) (1,777) (11,303) (10,902) (485) (5,328) Profit for the year 20,007 15,576 30,638 2,067 48,198 19,794 4,263 4,121 Profit for the year controlling 11,966 7,944 15,625 1,184 24,508 13,856 3,410 2,102 Profit for the year non-controlling 8,041 7,632 15,013 883 23,690 5,938 853 2,019 Interest attributable to non-controlling shareholders 30.00 % 49.00 % 49.00 % 49.00 % 49.00 % 30.00 % 20.00 % 49.00 % (*) The information on Ambipar Response ES S.A. in this table is consolidated and have their subsidiaries shown in the table at note 1.2. (Continued) Summarized statement of financial position Emergência Participações S.A. Ambipar Response Industrial Services Canada Unidroid Robotica Do Brasil Ltda Ambipar Response Maritime Services PDA S.A. Smr Socorro Médico e Resgate Ltda Ssmr Saude Ocupacional Ltda. Epp Ssr Servicos De Seguranca e Resgate Ltda Epp Total December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 December 31, 2023 Current assets 1,400,282 110,750 4,394 1,391 9,586 1,858 3,211 1,771,598 Current liabilities (938,376) (140,243) (19) (572) (7,366) (1,884) (2,421) (1,280,697) Current net assets 461,906 (29,493) 4,375 819 2,220 (26) 790 490,901 Non-current assets 2,319,013 519,476 974 1,533 11,992 7,616 6,808 3,373,022 Non-current liabilities (2,042,190) (115,347) (3,032) (182) (1,822) (4) (6,719) (2,361,240) Non-current net assets 276,823 404,129 (2,058) 1,351 10,170 7,612 89 1,011,782 Net assets 738,729 374,636 2,317 2,170 12,390 7,586 879 1,502,683 Net assets controlling 738,729 374,636 2,317 2,170 12,390 7,586 879 1,502,683 Net assets nom-controlling 102,850 — — — — — — 102,850 Accumulated NCI 81,734 Others adjustment from non-controlling — 112,480 1,135 868 3,717 2,276 264 202,004 Accumulated NCI adjusted 283,738 Summarized statement of financial position Emergência Participações S.A. Ambipar Response Industrial Services Canada Unidroid Robotica Do Brasil Ltda Ambipar Response Maritime Services PDA S.A. Smr Socorro Médico e Resgate Ltda Ssmr Saude Ocupacional Ltda. Epp Ssr Servicos De Seguranca e Resgate Ltda Epp Total Revenue 380,143 93,961 — 823 18,085 4,623 4,233 1,123,853 Cost of services rendered (315,838) (80,107) (154) (518) (16,678) (4,148) (3,939) (841,468) Gross profit 64,305 13,854 (154) 305 1,407 475 294 282,385 Selling, general and administrative expenses — — — — — — — — Other expense (2,882) 3,411 — — 5 — 137 38,690 Operating expenses (2,882) 3,411 — — 5 — 137 38,690 Operating profit 61,423 17,265 (154) 305 1,412 475 431 321,075 Finance costs (33,276) (10,738) (6) (19) (50) (43) (255) (87,904) Finance income 940 3 — 7 54 4 — 6,241 Net finance costs (32,336) (10,735) (6) (12) 4 (39) (255) (81,663) Profit before tax 29,087 6,530 (160) 293 1,416 436 176 239,412 Income tax and social contribution (7,913) (176) — — (714) (149) — (65,922) Profit for the year 21,174 6,354 (160) 293 702 287 176 173,490 Profit for the year controlling 7,886 4,445 (82) 176 491 201 123 93,835 Profit for the year non-controlling 13,288 1,909 (78) 117 211 86 53 79,655 Interest attributable to non-controlling shareholders 100.00 % 30.02 % 49.00 % 40.00 % 30.00 % 30.00 % 30.00 % (*) The information on Ambipar Response ES S.A. in this table is consolidated and have their subsidiaries shown in the table at note 1.2. |
Schedule of interest rate risk | December 31, 2023 (Consolidated) scenarios Index risk Base Probable Possible Remote CDI - Interest earning bank deposits 132,072 15,518 19,398 23,277 CDI – Loans (701,902) (82,473) (103,091) (123,710) CDI – Debentures (545,750) (64,126) (80,158) (96,189) Net exposure (1,115,580) (131,081) (163,851) (196,622) ▪ December 31, 2022 (Consolidated) scenarios Index risk Base Probable Possible Remote CDI - Interest earning bank deposits 64,158 8,758 10,948 13,137 CDI - Loans and Financing (717,418) (97,928) (122,410) (146,892) CDI – Debentures (600,720) (81,998) (102,498) (122,997) Net exposure (1,253,980) (171,168) (213,960) (256,752) |
Schedule of non-derivative financial liabilities per maturity intervals, corresponding to balance sheets' remaining period until contract maturity date | <1 year 1–2 years 2–5 years >5 years Total December 31, 2023 Loans and financing 84,369 140,566 476,967 — 701,902 Loans and financing (interest) 9,534 15,884 53,897 — 79,315 Debentures 79,677 116,518 349,555 — 545,750 Lease liabilities 24,892 29,344 8,249 — 62,485 Suppliers and other accounts payable 219,256 13,551 — — 232,807 417,728 315,863 888,668 — 1,622,259 December 31, 2022 Loans and financing 67,656 92,624 500,282 — 660,562 Loans and financing (interest) 9,682 13,254 71,590 — 94,526 Debentures 84,187 169,806 346,727 — 600,720 Lease liabilities 16,700 24,385 11,240 — 52,325 Suppliers and other accounts payable 182,953 4,305 — — 187,261 361,178 304,374 929,839 — 1,595,394 |
Schedule of financial leverage ratio | Consolidated financial information December 31, 2023 December 31, 2022 Loans and financing and debentures 1,247,652 1,318,138 Less: cash and cash equivalents (423,266) (271,607) Net bank loans and financing 824,386 1,046,531 Total shareholders' equity 1,356,797 447,088 Total capital 2,181,183 1,493,619 Leverage ratio 37.8 % 70.1 % |
Schedule of financial instruments by category | December 31, 2023 Consolidated Category & Fair value level Book value Market value Financial assets Cash and banks Amortized cost – Level 1 291,194 291,194 Interest earning bank deposits - immediate liquidity Amortized cost – Level 1 132,072 132,072 Accounts receivable Amortized cost – Level 1 803,523 803,523 Related parties Amortized cost – Level 2 29,322 29,322 Financial liabilities Loans and leases liabilities Amortized cost – Level 2 701,902 701,902 Debentures Amortized cost – Level 2 545,750 545,750 Suppliers Amortized cost – Level 1 184,618 184,618 Obligations from acquisition of investment Amortized cost – Level 2 352,751 352,751 Related parties Amortized cost – Level 2 620,842 620,842 Lease liabilities Amortized cost – Level 2 57,480 57,480 December 31, 2022 Consolidated Category & Fair value level Book value Market value Financial assets Cash and banks Amortized cost – Level 1 207,449 207,449 Interest earning bank deposits - immediate liquidity Amortized cost – Level 1 64,158 64,158 Accounts receivable Amortized cost – Level 1 702,980 702,980 Related parties Amortized cost – Level 2 26,180 26,180 Financial liabilities Loans and leases liabilities Amortized cost – Level 2 717,418 717,418 Debentures Amortized cost – Level 2 600,720 600,720 Suppliers Amortized cost – Level 1 146,611 146,611 Obligations from acquisition of investment Amortized cost – Level 2 223,426 223,426 Related parties Amortized cost – Level 2 769,792 769,792 Lease liabilities Amortized cost – Level 2 47,059 47,059 |
Cash and cash equivalents (Tabl
Cash and cash equivalents (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Cash and cash equivalents [abstract] | |
Schedule of cash and cash equivalents | December 31, 2023 December 31, 2022 Cash and banks 291,194 207,449 Interest earning bank deposits 132,072 64,158 423,266 271,607 |
Trade and other receivables (Ta
Trade and other receivables (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Trade and other receivables [abstract] | |
Schedule of trade and other receivables | December 31, 2023 December 31, 2022 Trade notes receivable - domestic operations 127,007 78,800 Trade notes receivable - foreign operations 443,481 536,565 570,488 615,365 Provision for trade notes receivable - domestic operations 144,033 74,533 Provision for trade notes receivable - foreign operations 97,673 17,495 241,706 92,028 812,194 707,393 Allowance for expected losses - doubtful accounts (5,185) (4,413) 807,009 702,980 Current 803,523 702,980 Non-Current 3,485 — |
Tax assets (Tables)
Tax assets (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Tax assets | |
Tax assets | Tax asset December 31, 2023 December 31, 2022 Prepaid Income tax and social contribution (IR/CS) 15,615 9,242 15,615 9,242 Current 14,143 6,388 Non-current 1,472 2,854 |
Other tax assets | Other tax asset December 31, 2023 December 31, 2022 Recoverable INSS (Social security tax) withheld 12,791 3,552 Recoverable PIS (Tax on sales) 2,212 230 Recoverable COFINS (Tax on sales) 6,950 1,062 Recoverable ICMS (State VAT) 1,157 214 IRRF (Withholding income tax) to offset 39,321 23,521 Other taxes recoverable 2,381 1,553 64,812 30,132 Current 63,955 29,740 Non-current 857 392 |
Business combinations (Tables)
Business combinations (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about business combination [abstract] | |
Schedule of interest acquired | Base date Target Company Interest acquired (%) January 2022 Dracares Apoio Marítimo e Portuário Ltda. 51 January 2022 Flyone Serviço Aéreo Especializado, Comércio e Serviço Ltda 51 January 2022 RG Consultoria Técnica Ambiental S.A. 51 February 2022 First Response Inc 100 June 2022 Bioenv Análises e Monitoramento Ambiental Ltda 100 July 2022 CTA Serviços em Meio Ambiente Ltda 100 July 2022 Graham Utility Hydrovac Services 100 July 2022 CK7 Serviços de Manutenção Industrial e Reparos em Geral Ltda 51 August 2022 Ridgeline Canada Inc. 100 November 2022 Witt O´Briens LLC 100 February 2023 Girassol Apoio Marítimo Ltda 80 April 2023 Plimsoll Serviços Ltda 51 April 2023 EKMAN - Serviços Ambientais e Oceanograficos Ltda 60 May 2023 DFA Contracting Ltd 100 September 2023 Solução Ambiental Engenharia, Participações e Negócios Ltda. 51 November 2023 Zenith Maritima Eireli 60 December 2023 Unidroid Robotica Do Brasil Ltda 51 December 2023 1653395 Alberta Ltd ("165 AB") 100 December 2023 Smr Socorro Médico E Resgate Ltda 70 December 2023 Ssmr Saude Ocupacional Ltda. Epp 70 December 2023 Ssr Servicos De Seguranca E Resgate Ltda Epp 70 |
Schedule of assets and liabilities acquired at fair value | December 31, 2023: Assets and liabilities acquired at fair value (*) Girassol Ekman Plimsoll DFA Solução Ambiental Zenith Unidroid SMR SSRM SSR Alberta Ltd Total Current assets Cash and cash equivalents 1,526 2,924 8,420 9,597 1,953 473 1,020 3,240 793 882 680 31,508 Trade and other receivables 1,501 425 4,664 13,474 9,023 492 — 6,705 1,481 1,153 58,285 97,203 Inventories 50 — — — 8,965 — 1,789 912 126 270 6,248 18,360 Other assets 112 7 753 517 5,437 427 234 355 112 1,535 39,705 49,194 Non-Current assets — — — Other assets 943 — — — 103 114 1,501 4,985 548 440 166,887 175,521 Property, Plant and Equipment 3,425 490 1,894 9,096 29,210 1,075 89 7,766 7,138 6,453 28,024 94,660 Intangible assets 25 8 — — 94 369 — 16 — 11 — 523 Goodwill — — — — — — — — — — 213,123 213,123 Separately Identified Intangibles — — — — — — 900 — — — — 900 Intangibles - workforce — — — — — — — — — — — — Added Value of Fixed Assets — — — 2,699 — — — — — — — 2,699 Assets and liabilities acquired at fair value (*) Girassol Ekman Plimsoll DFA Solução Ambiental Zenith Unidroid SMR SSRM SSR Alberta Ltd Total Current liabilities — — — Trade and other payables (122) — (1,677) (1,371) (1,534) (59) (7) (1,742) (179) (218) (62,309) (69,218) Loans and Financing (47) — (525) — (6,279) — — (635) (848) (1,431) — (9,765) Employee benefits (950) (2) (924) — (979) (396) — (4,245) (1,272) (749) 30 (9,487) Current income tax payable (160) (290) (3,283) — (2,511) (134) — (2,629) (594) (384) (9,263) (19,248) Related parties loans — — — — — — — — — — — — Other liabilities (450) (1,332) (5,581) (16) (17,445) (20) (11) (1,155) (2) (143) (63,898) (90,053) Non-current liabilities — — — Loans and Financing — — — (1,258) (4,723) (229) — (370) — (4,752) (7,799) (19,131) Other liabilities (55) — — (11,081) (99) (49) (2,731) (1,515) (5) (2,363) (73,236) (91,134) (-) Deferred taxes on Added Value (918) — — (306) — — — — (1,224) Attributable to the non-controlling Shareholders of the Company — — — — (1,278) — — — — — — (1,278) Total identifiable net assets 5,798 2,230 3,741 20,739 19,937 2,063 2,478 11,688 7,298 704 296,477 373,153 Total amount of the consideration transferred 10,345 6,170 29,357 52,084 55,601 1,009 4,500 45,243 6,770 15,766 506,759 733,604 (-) Cash acquired (1,526) (2,924) (8,420) (9,597) (1,953) (473) (1,020) (3,240) (793) (882) (680) (31,508) (-) Assumed amount of the obligation to pay (5,173) (4,134) (14,679) (17,166) (34,286) (673) (3,000) (45,243) (6,770) (15,766) (138,316) (285,206) Cash paid, net of cash received 3,646 (888) 6,258 25,321 19,362 (137) 480 (3,240) (793) (882) 367,763 416,890 Primary — 1,500 1,500 Secondary 10,345 6,170 29,357 52,084 55,601 1,009 3,000 45,243 6,770 15,766 138,499 363,844 Non-cash value 368,260 368,260 Total amount of consideration transferred 10,345 6,170 29,357 52,084 55,601 1,009 4,500 45,243 6,770 15,766 506,759 733,604 Primary Secondary (5,173) (4,134) (14,679) (17,166) (34,286) (673) (3,000) (45,243) (6,770) (15,766) (138,316) (285,206) Non-cash value — — (-) Assumed value of the obligation to pay (5,173) (4,134) (14,679) (17,166) (34,286) (673) (3,000) (45,243) (6,770) (15,766) (138,316) (285,206) Determining goodwill (*) Total amount of the consideration transferred, Net 10,345 6,170 29,357 52,084 55,601 1,009 4,500 45,243 6,770 15,766 506,759 733,604 — — — — — — — — — — — — Assets and liabilities acquired at fair value (*) Girassol Ekman Plimsoll DFA Solução Ambiental Zenith Unidroid SMR SSRM SSR Alberta Ltd Total Total amount of identifiable net liabilities (4,638) (1,338) (1,908) (20,739) (10,167) (1,238) (1,264) (8,182) (5,109) (493) (296,476) (351,552) Goodwill paid resulting from expected future profitability 5,707 4,832 27,449 31,345 45,434 (229) 3,236 37,061 1,661 15,273 210,283 382,052 Date of acquisition 03/21/2023 04/14/2023 04/26/2023 04/27/2023 07/10/2023 10/04/2023 12/20/2023 10/13/2023 10/13/2023 10/13/2023 09/30/2023 Control start month 04/2023 04/2023 04/2023 04/2023 07/2023 10/2023 12/2023 10/2023 10/2023 10/2023 10/2023 Company that acquired control Ambipar Response Dracares Apoio Marítimo e Portuário Ltda Ambipar Response Espírito Santo S.A. Ambipar Tank Cleaning S/A Ambipar Holding Canadá Inc. Ambipar Response Espírito Santo S.A. Ambipar Response Marine S/A Ambipar Tank Cleaning S/A Emergência Participações S.A. Emergência Participações S.A. Emergência Participações S.A. Ambipar Response Industrial Services Canada Acquisition Value R$ 10,345 R$ 6,170 R$ 29,357 CAD 14,135 R$ 55,601 R$ 1,009 R$ 4,500 R$ 45,243 R$ 6,770 R$ 15,766 CAD 138,755 Percentage acquired 80.0 60.0 51.00 100.0 51.00 60.0 51.00 70.0 70.0 70.0 70.0 (*) On the acquisition date, although the Company assesses the base date of the initial balance sheet of the acquirees for the purpose of determining the allocation of the purchase price and goodwill (negative goodwill). These acquisitions have an interim report. The goodwill for expected future profitability in 2023 was R$ 382,052 (R$ 508,174 in 2022). (**) In 2023, the Company spent R$ 47,131 (R$ 1,090,040 in 2022) on acquisitions of companies, as mentioned in the cash flow statement, in investment activities, from business combinations with third parties. December 31, 2022: Assets and liabilities acquired at fair value (a) First Response Dracares Flyone RG Analitycal CTA Graham C-Tank Ridgeline Witt O’Briens (d) Total Current assets Cash and cash equivalents — 985 3,125 2,843 889 387 2,172 8,866 — 11,139 30,406 Trade and other receivables 13,223 4,249 2,109 907 824 279 2,048 7,262 51,455 480,964 563,320 Inventories 628 2,012 — — — — — 722 313 — 3,675 Other Assets 382 10,079 16,854 243 42 42 — 5,539 25,305 3,531 62,017 Non-Current assets Other Assets — 3,642 4,190 — 1,000 1,753 3,709 25 361 840 15,520 Permanent Investments — — — — — — — — — 6,583 6,583 Property, Plant and Equipment 4,275 20,366 36,657 689 149 3,534 414 6,313 3,534 18,844 94,775 Intangible assets — — 4 — — — — 47 15,322 183,620 198,993 Separately Identified Intangibles — — 6,385 — — — 6,514 — 23,822 356,083 392,804 Intangibles - workforce — — — — — — — — — 24,001 24,001 Added Value of Fixed Assets — — 16,865 1,351 — — 116 — — — 18,332 Current liabilities Trade and other payables (1,257) (1,243) (6,306) (14) (19) (476) (19) (1,210) (29,202) (78,199) (117,945) Loans and Financing — (1,787) (6,716) (224) (81) — (74) (397) — — (9,279) Employee benefits — (862) (123) (79) (81) (270) 413 (1,604) (127) (63,183) (65,916) Current income tax payable (216) (1,429) (7,073) (60) (169) (592) (392) (2,264) — (1,379) (13,574) Related parties loans — — — — — — — — — — — Other liabilities (1,502) (10,351) (1,466) (2,071) (144) (355) (4,818) (4) (1,711) (9,013) (31,435) Non-current liabilities Loans and Financing — (2,439) (7,724) — — (78) (330) (836) (11,353) — (22,760) Other liabilities — (61) (3,841) — — (29) 227 (351) (2,247) (7,167) (13,469) (-) Deferred taxes on Added Value — — (7,905) (459) — — (2,254) — (8,099) (129,229) (147,946) Assets and liabilities acquired at fair value (a) First Response Dracares Flyone RG Analitycal CTA Graham C-Tank Ridgeline Witt O’Briens (d) Total Attributable to the non-controlling Shareholders of the Company — (3,999) — — — — — — — — (3,999) Total identifiable net assets at fair value 15,533 19,162 45,035 3,126 2,410 4,195 7,726 22,108 67,373 797,435 984,103 Attributable to the Controlling Shareholders of the Company 15,533 9,773 22,968 1,594 1,229 4,195 7,726 11,275 67,373 797,435 939,101 Attributable to the non-controlling Shareholders of the Company — 9,389 22,067 1,532 1,181 — — 10,833 — — 45,002 Total amount of the consideration transferred 69,223 86,684 50,000 19,905 2,606 24,566 29,668 35,329 134,323 998,451 1,450,755 (-) Cash acquired — (985) (3,125) (2,843) (889) (387) (2,172) (8,866) — (11,139) (30,406) (-) Assumed amount of the obligation to pay (40,907) — (25,000) (10,000) (803) (14,620) (10,387) (17,850) (52,915) (157,827) (330,309) Cash paid; net of cash received (b) (c) 28,316 85,699 21,875 7,062 914 9,559 17,109 8,613 81,408 829,485 1,090,040 Primary — 1,000 1,000 Secondary 69,223 86,684 50,000 19,905 1,606 24,566 29,668 35,329 134,323 998,451 1,449,755 Total amount of the consideration transferred 69,223 86,684 50,000 19,905 2,606 24,566 29,668 35,329 134,323 998,451 1,450,755 Determining goodwill (a) Total amount of the consideration transferred, Net 69,223 86,684 50,000 19,905 2,606 24,566 29,668 35,329 134,323 998,451 1,450,755 Added Value — (3,480) — — — — — — — — (3,480) Total Net amount of the identifiable net assets acquired, and the liabilities assumed attributable to the Controlling Shareholders of the Company (15,533) (9,773) (22,968) (1,594) (1,229) (4,195) (7,726) (11,275) (67,373) (797,435) (939,101) Goodwill 53,690 73,431 27,032 18,311 1,377 20,371 21,942 24,054 66,950 201,016 508,174 Date of acquisition 02/01/2022 02/16/2022 03/18/2022 03/18/2022 06/28/2022 07/06/2022 07/11/2022 07/26/2022 08/02/2022 10/24/2022 Company that acquired control 02/2022 01/2022 01/2022 01/2022 06/2022 07/2022 07/2022 07/2022 08/2022 11/2022 Company that acquired control Ambipar Holding Canadá Emergência Participações S.A. Emergência Participações S.A. Emergência Participações S.A. Ambipar Response Espírito Santo S.A. Ambipar Response Espírito Santo S.A. Ambipar Holding Canadá Emergência Participações S.A. Ambipar Holding Canadá Ambipar Holding USA, INC Acquisition Value CAD $ 16,625 R$ 86,684 $ 50,000 $ 19,905 $ 2,606 $ 24,366 CAD $ 7,200 $ 35,000 CAD $ 33,000 $ 184,673 Percentage acquired 100% 51% 51% 51% 51% 100% 100% 51% 100% 100% (a) On the acquisition date, even though the Company evaluates the base date of the initial balance sheet of the acquired companies for purposes of determining the allocation of the purchase price and goodwill (discount). These acquisitions have provisional reports. The value of goodwill based on expected future profitability calculated for these acquisitions on December 31, 2022, was in the amount of R$ 508,174 (b) The acquisitions with control of the investees were carried out in early January 2022 (1Q2022) and in June 2022 (2Q2022), through a binding agreement with the transfer of control of the investees, while negotiating contractual clauses and the complete transfer of resources resulting from the defined payment installments. (c) In 2022, the Company spent BRL 1,090,040, on company acquisitions, as mentioned in the cash flow statement, on investment activities, from business combinations. (d) The Company has joint control of O'Brien's do Brasil Consultoria em Emergências e Meio Ambiente S.A., with a 50% voting interest, and, pursuant to contractual agreements, unanimous consent is required between all parties to the agreement for all relevant activities. The joint agreement is structured as a limited liability company and entitles the Company and the parties to the agreement to the net assets of the limited liability company. For this reason, this arrangement is classified as a joint venture. |
Schedule of acquired companies contributed with the net revenue and profit to the Group's results | Consolidated Consolidated December 31, 2023 December 31, 2022 Net Revenue Profit for the year Net Revenue Profit for the year First Response Inc — — 106,978 38,159 Dracares Apoio Marítimo e Portuário Ltda. and MB Transportes Aquaviários Ltda — — 61,429 10,479 Flyone Serviço Aéreo Especializado, Comércio e Serviço Ltda — — 55,900 2,750 RG Consultoria Técnica Ambiental S.A. and RG Consultoria Técnica Ambiental Brasil Ltda — — 9,314 1,596 Ambipar Response Analytical S/A. — — 3,021 693 Ambipar Response Fauna e Flora Ltda. — — 25,080 (5,775) Graham Utility Hydrovac Services — — 4,209 211 Ambipar Response Tank Cleaning S/A — — 60,484 43,059 Ridgeline Canada Inc. — — 45,468 6,647 Witt O´Briens LLC — — 168,462 18,342 Ambipar Response Marine S/A 12,968 4,263 — — Ambipar Response Industrial Services S/A 51,637 4,120 — — Ambipar Response Environmental Consulting Offshore 4,955 402 — — DFA Contracting Ltd 35,485 3,765 — — Solução Ambiental Engenharia, Participações e Negócios Ltda. — (2) — — Reconditec Sistemas e Participações Ltda 24,442 6,689 — — RMC2 Soluções Ambientais Ltda 7,351 (1,456) — — Zenith Maritima Eireli 823 293 — — Unidroid Robotica do Brasi Ltda — (160) — — Alberta Ltd — (13) — — Bulldog Energy Company 58,536 9,475 — — SMR Socorro Médico e Resgate Ltda 18,085 702 — — SSMR Saúde Ocupacional Ltda EPP 4,623 287 — — SSR Serviços de Segurança e Resgate Ltda EPP 4,233 176 — — 223,138 28,541 540,345 116,161 (*) see note 7.6. |
Schedule of management estimation on the combined revenue and profit for the year | December 31, 2023 December 31, 2022 Net Revenue 2,777,354 2,534,127 Profit for years 43,377 317,894 |
Schedule of shareholders' equity of the acquired companies, attributed to non-controlling companies | 2023 Value % Ambipar Response Marine S/A 1,160 20 Ambipar Response Industrial Services S/A 1,833 49 Ambipar Response Environmental Consulting Offshore 892 40 Solução Ambiental Engenharia, Participações e Negócios Ltda. 30 49 Reconditec Sistemas e Participações Ltda 7,835 49 RMC2 Soluções Ambientais Ltda 1,903 75 Zenith Maritima Eireli 825 40 Unidroid Robotica do Brasi Ltda 922 49 SMR Socorro Médico e Resgate Ltda 3,506 30 SSMR Saúde Ocupacional Ltda EPP 2,190 30 SSR Serviços de Segurança e Resgate Ltda EPP 211 30 Total 21,307 |
Schedule of payment schedule for obligations due to investment acquisition | Year of maturity Consolidated 2024 183,825 2025 130,905 2026 35,021 2027 3,000 352,751 Current 183,825 Non-current 168,926 |
Property, plant and equipment (
Property, plant and equipment (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about property, plant and equipment [abstract] | |
Disclosure of detailed information about property, plant and equipment [text block] | Changes in property, plant and equipment are as follows: December 31, 2023 Buildings Facilities Machinery and IT equipment Furniture and Vehicles Leasehold Works in Vessels Aircraft Total Cost Opening balance 26,816 422 240,261 18,746 10,209 327,681 41,466 40,685 32,233 73,614 812,133 Transfers 15,420 212 28,337 2,038 1,080 40,023 1,211 (45,642) 17,155 5,763 65,597 Additions 18,555 624 79,285 1,363 705 42,626 2,659 65,363 2,529 51,693 265,402 Write-offs (940) — (7,496) (243) (222) (37,689) (1,359) (3,882) (86) (3,858) (55,775) Business combination (*) 1,969 408 246,517 1,308 685 37,077 — 1,831 3,050 — 292,845 Fair value-added value — — 1,188 (127) 440 994 34 — — — 2,529 Exchange-rate change (2,608) (1) (3,886) (745) (932) (13,933) (470) — (57) — (22,632) Balance 59,212 1,665 584,206 22,340 11,965 396,779 43,541 58,355 54,824 127,212 1,360,099 Accumulated depreciation Opening balance (9,289) (95) (84,537) (9,933) (6,039) (160,258) (9,330) — (6,147) (10,424) (296,052) Transfers (8,006) (7) (13,343) (954) 383 (15,224) (268) — — (32) (37,451) Depreciation (2,158) (102) (36,876) (4,696) (2,319) (26,816) (3,434) — (1,288) (4,398) (82,087) Write-offs 278 3 7,677 — 478 23,836 332 — 23 1,308 33,935 Business combination (*) (376) (152) (178,570) (653) (310) (17,384) — — (769) — (198,214) Fair value-added value — — (496) 7 (95) (1,236) (3) — (292) (1,642) (3,757) Exchange-rate change 443 — (1,090) 529 650 10,209 326 — 21 — 11,088 Balance (19,108) (353) (307,235) (15,700) (7,252) (186,873) (12,377) — (8,452) (15,188) (572,538) Cost 59,212 1,665 584,206 22,340 11,965 396,779 43,541 58,355 54,824 127,212 1,360,099 Depreciation and amortization (19,108) (353) (307,235) (15,700) (7,252) (186,873) (12,377) — (8,452) (15,188) (572,538) 40,104 1,312 276,971 6,640 4,713 209,906 31,164 58,355 46,372 112,024 787,561 (*) purchase of investees conforms informed in note 7. December 31, 2022 Buildings Facilities Machinery and IT equipment Furniture and Vehicles Leasehold Works in Vessels Aircraft Total Cost Opening balance 20,712 229 197,984 6,503 7,115 265,670 10,228 46,441 6,084 — 560,966 Transfers 6,048 97 (22,914) (950) 507 (8,094) 21,109 (31,180) 4,473 (30) (30,934) Additions 2,268 96 75,884 3,137 2,251 90,168 10,894 30,631 642 17,335 233,306 Write-offs (1,531) — (14,254) (2,304) (116) (10,856) (969) (9,871) (3,821) — (43,722) Initial purchase amount 1,707 — 14,956 13,048 863 10,456 541 4,667 19,341 39,887 105,466 Business combination (*) 15 — 4,304 26 61 1,785 — — 5,837 16,422 28,450 Exchange-rate change (2,403) — (15,699) (714) (472) (21,448) (337) (3) (323) — (41,399) Balance 26,816 422 240,261 18,746 10,209 327,681 41,466 40,685 32,233 73,614 812,133 Accumulated depreciation Opening balance (5,951) (64) (101,224) (3,099) (5,232) (142,749) (5,288) — (963) — (264,570) Transfers (3,875) — 14,434 229 (157) (3,821) (66) — — 9 6,753 Depreciation (2,696) (31) (22,120) (1,390) (1,168) (31,784) (4,942) — (960) (3,645) (68,736) Write-offs 919 — 12,829 1,085 260 6,798 955 — 604 — 23,450 Initial purchase amount (53) — (2,950) (7,194) (212) (4,544) (246) — (4,590) (5,419) (25,208) Business combination (*) (1) — (92) (5) (2) (116) — — (292) (1,369) (1,877) Exchange-rate change 2,368 — 14,586 441 472 15,958 257 — 54 — 34,136 Balance (9,289) (95) (84,537) (9,933) (6,039) (160,258) (9,330) — (6,147) (10,424) (296,052) Cost 26,816 422 240,261 18,746 10,209 327,681 41,466 40,685 32,233 73,614 812,133 Depreciation and amortization (9,289) (95) (84,537) (9,933) (6,039) (160,258) (9,330) — (6,147) (10,424) (296,052) 17,527 327 155,724 8,813 4,170 167,423 32,136 40,685 26,086 63,190 516,081 (*) purchase of investees conforms informed in note 7. |
Summary of property, plant and equipment depreciation rates [Table Text Block] | The depreciation rates are as follows: Assets Useful life (in Annual Aircrafts 10 10.00 Leasehold improvements 3–25 16.15 Buildings 10–25 4.90 Vessels 5–20 8.00 Tools 4–10 10.00 Equipment 2–10 21.76 Facilities 3–10 10.83 Software license 5 20.00 Machinery and equipment 3–20 15.56 Machinery and equipment – fleets 3–10 10.00 Furniture and fixtures 3–10 13.83 Software 5 20.76 Vehicles 3–10 19.80 Vehicles – Fleet 2–10 20.00 |
Summary of property, plant and equipment impairment [Table Text Block] | The key assumptions used in the estimation of the recoverable amount are set out below. The values assigned to the key assumptions represent management’s assessment of future trends in the relevant industries and have been based on historical data from both external and internal sources. In percent % Discount rate 20.19 Terminal value growth rate 3.4 |
Summary of property, plant and equipment right of use assets [Table Text Block] | Opening New write-offs Transfers Non-cash Opening Exchange-rate change Depreciation Cost Accumulated Net value Right-of-use 68,275 129,551 (12,130) (29,269) (4,563) 28 (3,937) (59,218) 178,134 (89,397) 88,737 68,275 129,551 (12,130) (29,269) (4,563) 28 (3,937) (59,218) 178,134 (89,397) 88,737 Opening New Transfers Exchange-rate Business Depreciation Cost Accumulated Net value Right-of-use 35,225 32,590 18,350 (1,933) 14,610 (30,567) 129,670 (61,395) 68,275 35,225 32,590 18,350 (1,933) 14,610 (30,567) 129,670 (61,395) 68,275 |
Intangible assets (Tables)
Intangible assets (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about intangible assets [abstract] | |
Disclosure of reconciliation of changes in intangible assets and goodwill [text block] | Changes in intangible assets are as follows: December 31, 2023 Trademarks and patents Software Client portfolio Know-how Non-Compete Total Cost Opening balance 36,580 37,903 345,634 10,237 2,895 433,249 Transfers 10,108 (13,165) — — — (3,057) Additions 13 4,067 — — — 4,080 Write-offs — (578) — — — (578) Business combination 369 652 — — — 1,021 Fair value-added value (508) — (5,300) 900 3,872 (1,036) Exchange-rate change (2,138) (3,096) (23,375) 64 (156) (28,701) Closing balance 44,424 25,783 316,959 11,201 6,611 404,978 Accumulated amortization Opening balance (1,239) (2,906) (6,841) (1,775) (291) (13,052) Transfers — 3,145 251 — — 3,396 Additions — (7,944) — — — (7,944) Write-offs — 6 — — — 6 Business combination — (497) — — — (497) Fair value-added value (4,987) — (20,373) (2,157) (1,341) (28,858) Exchange-rate change 176 (316) 829 (27) 12 674 (6,050) (8,512) (26,134) (3,959) (1,620) (46,275) Cost 44,424 25,783 316,959 11,201 6,611 404,978 Accumulated amortization (6,050) (8,512) (26,134) (3,959) (1,620) (46,275) 38,374 17,271 290,825 7,242 4,991 358,703 December 31, 2022 Trademarks and patents Software Client portfolio Know-how Non-Compete Total Cost Opening balance 2,315 9,353 2,074 — 13,742 Transfers (3,884) (1,327) 3,724 — — (1,487) Additions — 1,276 — — — 1,276 Write-offs (3,847) (2,801) (182) — — (6,830) Business combination 12,238 33,141 — — — 45,379 Fair value-added value 30,405 — 340,303 10,237 2,895 383,840 Exchange-rate change (647) (1,739) (285) — — (2,671) Closing balance 36,580 37,903 345,634 10,237 2,895 433,249 Accumulated amortization Opening balance — (3,892) (218) — — (4,110) Transfers — 1,356 — — — 1,356 Additions — (848) (69) — — (917) Write-offs — 811 — — — 811 Business combination — (509) — — — (509) Fair value-added value (1,248) — (6,618) (1,775) (291) (9,932) Exchange-rate change 9 176 64 — — 249 Closing balance (1,239) (2,906) (6,841) (1,775) (291) (13,052) Cost 36,580 37,903 345,634 10,237 2,895 433,249 Accumulated amortization (1,239) (2,906) (6,841) (1,775) (291) (13,052) 35,341 34,997 338,793 8,462 2,604 420,197 |
Disclosure of reconciliation of changes in goodwill [text block] | December 31, 2023 Goodwill Cost Opening balance 1,192,302 Additions 382,281 Added Value Transfer (3,755) Due Diligence Adjustment 21,123 Response Price Adjustment 1,383 Exchange-rate change (56,199) Closing balance 1,537,135 December 31, 2022 Goodwill Cost Opening balance 585,746 Transfers (17,511) Additions 532,175 Business combination 154,122 Response Price Adjustment 7,914 Exchange-rate change (70,144) Closing balance 1,192,302 (*) On July 11, 2014, the subsidiary Witt O'Briens acquired the controlling stake in Witt O'Brien's, a global leader in preparedness, crisis management and disaster response and recovery, through the acquisition of a stake in 45.8% of its partner for $35.4 million in cash. The Company performed a fair value analysis, and the purchase price was allocated to the acquired assets and liabilities based on their fair values, resulting in US$48.1 million of recorded goodwill. In October 2016, Witt O'Brien's announced the launch of a strategic growth program to focus on core services, eliminating non-core and lower margin businesses. Witt O'Brien's core services include providing resiliency solutions to key areas of critical infrastructure, including but not limited to government, energy, transportation, healthcare, and education, in the United States and abroad. Witt O'Brien's protects and enhances its customers' business value by strengthening their ability to prepare for, respond to and recover from natural and man-made disasters, including hurricanes, infectious diseases, terrorism, cyber breaches, oil spills, incidents browsing and other interruptions. Operations scheduled for disposal include a government relations unit, the Company's operations in Europe (mainly the UK), software products and an insurance unit. As a result of the restructuring, during the year ended December 31, 2016, Witt O'Brien's identified indicators of impairment for some of its intangible assets and goodwill, resulting in impairment charges of US$29.6 million. The estimates and assumptions used by the Company for its annual goodwill impairment test are typically developed as part of the Company's routine business planning and forecasting process. Although the Company believes that its assumptions and estimates are reasonable, the Company's actual performance in relation to its estimates may produce different results and lead to additional impairment losses in future periods. |
Disclosure of intangible assets and goodwill [text block] | Carrying amounts December 31, 2023 December 31, 2022 Indefinite life 1,575,509 1,227,643 Definite life 320,329 384,856 1,895,838 1,612,499 |
Summary of amortization rates of intangible assets | The amortization rates are as follows: Assets Useful life Annual amortization rate (%) Trademarks and patents (*) Right-of-use of software 5 20% Research and development 2 50% Goodwill (*) Client portfolio 2 50% Workforce 5 20% Non-Compete 5 20% (*) Undefined useful life |
Loans and financing (Tables)
Loans and financing (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of detailed information about borrowings [abstract] | |
Disclosure of detailed information about borrowings [text block] | December 31, 2023 December 31, 2022 Description Financial charges - % p,a, (*) Maturity Current Non-Current Current Non-Current Working capital (i) 2.71% + CDI and 6.36% October, 2030 48,468 511,613 39,103 558,608 Investment financing (ii) 14.13 % June, 2033 27,287 70,650 25,329 83,375 Financial leases liabilities (iii) 5.30 % September, 2027 8,614 35,270 3,224 7,779 84,369 617,533 67,656 649,762 (*) Effective weighted average annual cost of interest on December 31, 2023. |
Disclosure of reconciliation of liabilities arising from financing activities [text block] | Balance at January 1 st , 2023 717,418 Borrowing 124,258 Interest expense 54,546 Principal paid (179,804) Interest paid (50,260) Business Combination 28,895 Cash for asset acquisition - non-cash event 50,106 The effect of changes in foreign exchange rates (43,257) Balance at December 31, 2023 701,902 Balance at January 1 st , 2022 155,304 Borrowing 446,870 Interest expense 27,329 Principal paid (63,985) Interest paid (12,126) Business Combination 32,040 Cash for asset acquisition - non-cash event 138,834 The effect of changes in foreign exchange rates (6,848) Balance at December 31, 2022 717,418 Loan and financing agreements do not have restrictive clauses. |
Schedule Of Payment Of Installment Non-Current Liabilities [Text block] | Year of maturity December 31, 2023 December 31, 2022 2024 — 59,026 2025 80,387 58,229 2026 64,494 44,016 2027 467,193 489,449 2028 20,165 6,492 More 2029 4,251 — 636,490 657,212 |
Debentures (Tables)
Debentures (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Debentures | |
Schedule of breakdown of debentures | Breakdown Consolidated Current Non-Current Description Financial charges - % p.a, (*) Mature December 31, 2023 December 31, 2022 December 31, 2023 December 31, 2021 Debentures CDI + 2.65 end 3.5 September 2028 79,677 84,187 466,073 516,533 79,677 84,187 466,073 516,533 |
Schedule of payment schedule of installments for non-current liabilities | Year of maturity December 31, 2023 December 31, 2022 2024 — 55,250 2025 118,417 117,750 2026 118,405 117,738 2027 118,423 117,756 2028 118,422 117,756 Total 473,667 526,250 Funding cost (long term) (7,594) (9,717) 466,073 516,533 (*) For the year of maturity, the Company considers the period from December 2023 to December 2024 as current, and so on for other years in the segregation of non-current. |
Trade and other payables (Table
Trade and other payables (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Trade and other payables [abstract] | |
Schedule of Trade and other payables | December 31, 2023 December 31, 2022 Trade payables – supply chain financing arrangement - domestic operations 21,967 10,562 Trade payables – supply chain financing arrangement - foreign operations 162,651 136,049 184,618 146,611 |
Tax payable (Tables)
Tax payable (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Tax payable | |
Schedule of Current income tax and social contribution payable | December 31, 2023 December 31, 2022 Income tax 15,897 10,182 Social contribution 5,787 2,816 21,684 12,998 |
Schedule of Other tax payable | December 31, 2023 December 31, 2022 Current Non-current Current Non-current PIS 4,602 — 1,669 — COFINS 21,029 — 7,675 — ICMS 490 — 173 — ISS 2,172 — 1,111 — IVA 19,914 — 18,098 — Installment 559 8,604 745 7,168 IRRF 846 — 687 — Other taxes 1,847 34 3,561 818 51,459 8,638 33,719 7,986 |
Schedule of Balance of installment payments |
Leases liabilities (Tables)
Leases liabilities (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Presentation of leases for lessee [abstract] | |
Summary of lease liabilities | Consolidated Lease liabilities Unwinding interest from lease agreements Net lease liability Opening balance as of January 1 st , 2023 52,325 (5,266) 47,059 Additions 134,713 (5,162) 129,551 Opening Balance 35 — 35 Write-off of contracts (7,375) 1,843 (5,532) Payments - Principal (112,459) — (112,459) Interest payment (2,465) (185) (2,650) Interest appropriation — 3,434 3,434 Exchange-rate change (2,289) 331 (1,958) Balance at December 31, 2023 62,485 (5,005) 57,480 Current 24,892 (2,272) 22,620 Non-current 37,593 (2,733) 34,860 Consolidated Lease liabilities Unwinding interest from lease agreements Net lease liability Opening balance as of January 1 st , 2023 36,613 (4,946) 31,667 Additions 35,752 (3,162) 32,590 Business combination 15,908 (1,298) 14,610 Payments - Principal (32,802) — (32,802) Interest payment (2,363) (37) (2,400) Interest appropriation — 4,183 4,183 Exchange-rate change (783) (6) (789) Balance at December 31, 2022 52,325 (5,266) 47,059 Current 16,700 (2,289) 14,411 Non-current 35,625 (2,977) 32,648 |
Provision for contingencies a_2
Provision for contingencies and judicial deposits (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of contingent liabilities [abstract] | |
Summary of liabilities, and corresponding judicial deposits, related to contingencies | December 31, 2023 December 31, 2022 Probable contingencies: Judicial deposits Provision for contingencies Judicial deposits Provision for contingencies Labor and social security contingencies 631 393 826 607 631 393 826 607 |
Summary of changes in provision for contingencies | Consolidated (=) Balance at January, 1 st 2022 181 (+) Provisions made during the year 518 (-) Provisions used during the year (92) (=) Balance at 31 December 2022 607 (+) Business combination 18 (+) Provisions made during the year 1,049 (-) Provisions reversed during the year (1,281) (=) Balance at December 31, 2023 393 |
Related parties (Tables)
Related parties (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of transactions between related parties [abstract] | |
Summary of transaction with related parties | December 31, 2023 December 31, 2022 Assets: Loan (non-current): Ambipar Participações e Empreendimentos S.A. 4,500 4,500 Ambipar Bank Intermediação de Negócios, Pagamentos e Participações S.A. 1 196 Ambipar R&D Pesquisa e Desenvolvimento Ltda 43 43 Ambipar Logistics Ltda 1,815 1,815 Environmental ESG Participações S.A. 12,595 9,095 Ambipar Eco Products S.A. 2,229 2,229 Ambipar Workforce Solution Mão de Obra Temp. Ltda 6,094 6,078 Ambipar Environmental Solutions - Soluções Ambientais Ltda 1,154 1,154 Ambipar Environment Waste Logistics Ltda 717 943 Ambipar Environment Reverse Manufacturing S.A. 34 34 Ambipar ESG Brasil S.A. 30 — Ambipar Insurance - Corretora de Seguros LTDA — 42 Ambipar Coprocessing Ltda 2 2 Disal Chile Sanitarios Portables Ltda 96 — Disal Chile Servicios Integrales Ltda — 49 Gestión de Servicios Ambientales S.A.C. 12 — 29,322 26,180 Liabilities: Dividends payable: Controlling shareholder 38,355 69,509 Non-controlling shareholders 19,009 7,400 57,364 76,909 Loan (non-current): Ambipar Participações e Empreendimentos S.A. 564,571 703,165 Ambipar Eco Products S.A. 2,209 2,212 Ambipar Environment Waste Logistics Ltda 1,296 1,088 Ambipar Environmental Solutions - Soluções Ambientais Ltda 3,203 1,332 Environmental ESG Participações S.A. 9,747 9,731 Disal Chile Sanitarios Portables Ltda 153 199 Disal Chile Servicios Integrales Ltda 204 — Gestión de Servicios Ambientales S.A.C. 255 165 Recitotal Com. Serv Ltda 8 — Ambipar R&D Pesquisa e Densenvolvimento Ltda 99 58 Ambipar Logístics Ltda 2,145 2,014 Ambipar Green Tech Ltda 93 19 Ambipar Compliance Solutions S.A. 3 3 Ambipar Environmental Centroeste S.A. 143 4 Ambipar Worforce Solution Mão de Obra Temporária Ltda 5,578 5,578 Ambipar Environment Reverse Manufacturing S.A. 1 1 Brasil Coleta Gerenciamento de Resíduos Ltda 700 700 Ambipar Environmental Mining Ltda. 89 — Ambipar Environmental Nordeste Ltda 8 — Ambipar Bank Intermediação de negócios, pag e Part S.A. 30,337 43,523 620,842 769,792 Remuneration of key personnel 77,267 35,263 The remuneration of key personnel is recorded in profit or loss under employee benefits. Loans They comprise checking account transactions carried out exclusively between wholly owned subsidiaries of the Group Response’s parent company, Ambipar Participações e Empreendimentos S.A., i.e., subsidiaries over which the parent company has full control. These transactions, whose contracts are for an indefinite period and without remuneration, are carried out and are characterized by the concept of cash centralization, i.e., single cash, aiming at better management of financial resources for the Ambipar Group. December 31, 2023 December 31, 2022 Statement of income (business transactions) Revenues Disal Chile Sanitarios Portables Ltda. 125 24 125 24 Costs Disal Chile Sanitarios Portables Ltda. (603) — (603) — Net Income (loss) (478) 24 |
Shareholders' equity (Tables)
Shareholders' equity (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of classes of share capital [abstract] | |
Summary of business combination | R$ Cost of shares issued to HPX shareholders (1) 146,741 Fair value of Earn-out shares for Ambipar Holding (2) (44,240) Adjusted cost of shares issued to HPX shareholders 102,501 HPX Assets 48,083 HPX Liabilities (49,676) HPX net assets on 3/3/2023 (1,593) Stock listing expense 100,908 1) Considering the amount of US$9.89 per share on 02/28/23, date of the EGM approving the transaction and exchange of R$5.2037. 2) Fair value estimated based on a Monte Carlo simulation model. |
Summary of earning per share | Earnings per share December 31, 2023 December 31, 2022 December 31, 2021 Earnings from operations attributable to shareholders of the parent company 17,176 187,874 138,142 Weightage average number of ordinary shares (basic) 89,844,949 261,920,439 48,615,599 Basic earnings per share (in Reais) 0.1912 0.7173 2.8415 |
Summary of capital transaction | Response Inversiones Disal Emergencias Assets and liabilities acquired at fair value (*) Cash and cash equivalents 1,005 Other assets 25,650 Other liabilities (323) Total identifiable net assets 26,332 Total amount of consideration transferred 144,430 (-) Cash acquired (1,005) (-) Assumed value of the obligation to pay — Cash paid, net of cash received/receivable 143,425 Determination of goodwill (*) Total amount of consideration, net 144,430 Total identifiable net assets (26,332) Goodwill paid on expected future profitability 118,098 Date of additional acquisition 06/28/2021 Company that acquired control Emergência Participações S.A. Value of acquisition US$ 26,185 (thousand) Percentage acquired 100 % |
Segment reporting (Tables)
Segment reporting (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Disclosure of operating segments [abstract] | |
Disclosure of Operating Segments Explanatory | December 31, 2023 December 31, 2022 December 31, 2021 Net Revenue Brazil 936,213 534,113 210,397 Latin America (Other than Brazil) 188,968 186,156 144,410 United Kingdom 150,228 175,091 132,617 North America 1,314,551 789,536 334,779 Total 2,589,960 1,684,896 822,203 |
Disclosure of Segment PPE and Goodwill Explanatory | December 31, 2023 December 31, 2022 December 31, 2021 Brazil 927,490 629,055 289,762 Latin America (Other than Brazil) 75,238 45,073 42,875 United Kingdom 108,155 111,350 115,549 North America 1,661,253 1,411,377 478,813 Total 2,772,136 2,196,855 926,999 |
Net Revenues (Tables)
Net Revenues (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Receivables from contracts with customers [abstract] | |
Net Revenue From Contracts With Customers Explanatory | December 31, 2023 December 31, 2022 December 31, 2021 Net Revenue from domestic market (*) 843,588 534,114 210,397 Net Revenue in the foreign market 1,746,372 1,150,782 611,806 Net revenue from services rendered 2,589,960 1,684,896 822,203 |
Costs and expenses by nature (T
Costs and expenses by nature (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Expenses by nature [abstract] | |
Disclosure of expenses by nature [text block] | December 31, 2023 December 31, 2022 December 31, 2021 Materials used in the provision of services (94,726) (30,395) (32,036) Personnel and labor charges (1,051,125) (647,356) (317,749) Fuels (59,455) (58,115) (24,744) Freight and tolls (5,860) (17,181) (2,683) Maintenance of machinery, apparatus and equipment and vehicles (94,545) (58,022) (24,306) Taxes (23,073) (20,191) (10,099) Rent and Condominium (929) (11,936) (8,884) Leasing of goods, vehicles, machinery, and equipment (542) (19,087) (14,294) Telephony expenses (14,352) (6,440) (2,011) Travel expenses (68,249) (33,215) (12,588) Depreciation and amortization (181,864) (112,029) (60,163) Advertising and marketing (17,622) (10,783) (3,399) Third-party services (407,090) (210,471) (89,455) IPO costs (120,963) — — Other expenses (89,182) (116,545) (41,762) (2,229,577) (1,351,766) (644,173) Cost of services provided (2,090,482) (1,337,749) (618,691) General, administrative and sales (28,385) (26,553) (26,837) Other operating income (expenses), net (110,710) 12,536 1,355 (2,229,577) (1,351,766) (644,173) |
Net financial income (Tables)
Net financial income (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Net financial income | |
Schedule of net financial income | December 31, 2023 December 31, 2022 December 31, 2021 Financial income Discounts obtained 190 800 82 Interest charged 1,259 820 830 Revenues from interest earning bank deposit 13,744 6,441 3,714 Foreign-exchange income 9,513 315 5,636 Monetary variation 17,035 258 40 Other 1,744 933 474 43,485 9,567 10,776 Financial expenses Interest paid (7,194) (4,732) (1,610) Interest right of use (3,434) (4,183) (978) Interest on loans (54,546) (27,329) (7,454) Debenture interest (89,069) (52,371) — Intercompany interest (8,284) (4,613) — Discounts granted (95,521) (1,529) (830) Bank expenses (3,812) (2,478) (362) IOF (824) (3,469) (1,108) Foreign exchange costs (15,262) (8,518) (163) Monetary variation (289) (402) — Other (16,592) (3,917) (299) (294,827) (113,541) (12,804) Net financial expense (251,342) (103,974) (2,028) |
Income tax and social contribut
Income tax and social contribution (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Income tax and contribution [Abstract] | |
Schedule of breakdown of expense | Breakdown of expense December 31, 2023 December 31, 2022 December 31, 2021 Current income tax and social contribution (78,999) (35,806) (23,773) Deferred income tax and social contribution (12,866) (9,104) (14,087) Income tax and social contribution expense (91,865) (44,910) (37,860) |
Schedule of reconciliation of income tax and social contribution expenses | Reconciliation of income tax and social contribution expenses December 31, 2023 December 31, 2022 December 31, 2021 Income before income tax and social contribution 109,041 232,784 176,002 Tax calculated based on current rates - 34% (37,074) (79,147) (59,841) Reconciliation: Equity in net income of subsidiaries — 10,671 — Recognition of deferred tax loss asset 4,424 (16,434) (8,987) Permanent difference adjustments in other jurisdictions (45,742) 18,212 38,571 Adjustment in Tax regime Differences (25,414) (13,115) (4,061) Other adjustments in temporary and permanent differences 11,941 34,903 (3,542) Income tax and social contribution (91,865) (44,910) (37,860) Effective rate of income tax and social contribution - % 84.2 % 19.3 % 21.5 % |
Schedule of realization of deferred income tax and social contribution | December 31, 2023 December 31, 2022 December 31, 2021 Tax bases - Assets Tax loss and negative basis 12,245 25,304 17,962 Temporary differences in another jurisdiction 72,460 25,770 8,470 Provisions - temporary differences — 23,692 — 84,705 74,766 26,432 Income tax – 25% 21,177 18,692 6,608 Social contribution - 9% 7,623 6,728 2,379 Income tax and social contribution - assets 28,800 25,420 8,987 December 31, 2023 December 31, 2022 December 31, 2021 Tax bases - Liabilities Provisions - temporary differences (163,257) (124,671) (45,862) Temporary differences in another jurisdiction (389,047) (436,602) (52,384) (552,304) (561,273) (98,246) Income tax – 25% (138,077) (140,318) (24,562) Social contribution - 9% (49,707) (50,515) (8,842) Income tax and social contribution - liabilities (187,784) (190,833) (33,404) |
Schedule of changes in deferred income tax and social contribution | Changes in deferred income tax and social contribution December 31, 2023 December 31, 2022 December 31, 2021 Changes Opening balance - assets, net of liabilities (165,413) (24,417) (7,130) Realization to statement of income (12,866) (9,104) (14,087) Other changes 19,295 (131,892) (3,200) Closing balance - assets, net of liabilities (158,984) (165,413) (24,417) |
Schedule of realization of deferred income tax and social contribution | Realization of deferred income tax and social contribution Realization per annum December 31, 2023 December 31, 2022 December 31, 2021 2024 5,760 6,355 2,247 2025 5,760 6,355 2,247 2026 5,760 6,355 2,247 2027 5,760 6,355 2,246 2028 5,760 — — 28,800 25,420 8,987 |
Cash flow information (Tables)
Cash flow information (Tables) | 12 Months Ended |
Dec. 31, 2023 | |
Cash flow information | |
Schedule of investment and financing transactions that do not involve cash | Investment and financing transactions that do not involve cash. December 31, 2023 December 31, 2022 Cash flow from investment activities Acquisition of property, plant, and equipment by financing 29,193 138,834 Acquisition of fixed assets through advance 20,913 — Acquisition of investment with exchange of shares in subsidiaries 368,260 — Balance payable for the acquisition of investment 285,206 16,311 703,572 155,145 Cash flow from financing activities Operational lease 129,551 — Accumulated translation adjustment 118,891 75,422 Interest of non-controlling shareholders 75,085 24,153 Warrant and earn out 30,753 — Capital increase with investment receipt 263,004 — 617,284 99,575 |
General Information (Details)
General Information (Details) | 12 Months Ended | ||
Dec. 31, 2023 employee tranche item | Mar. 03, 2023 | Dec. 31, 2021 | |
Disclosure of detailed information about business combination [line items] | |||
Number of Bases arounds the World | item | 300 | ||
Number of employees | employee | 150,000 | ||
Number of Countries | tranche | 16 | ||
HPX Corporation [Member] | |||
Disclosure of detailed information about business combination [line items] | |||
Percentage of voting equity interests acquired | 70.80% | 100% |
General Information (Details 2)
General Information (Details 2) | 1 Months Ended | 12 Months Ended | |||||||||||
Dec. 31, 2023 | Sep. 30, 2023 | Jul. 31, 2023 | May 31, 2023 | Apr. 30, 2023 | Oct. 25, 2022 | Jul. 31, 2022 | Jun. 30, 2022 | Apr. 30, 2022 | Jul. 31, 2021 | Jan. 31, 2021 | Dec. 31, 2023 | Dec. 31, 2022 | |
Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Emergncia Participaes S.A. | Ambipar Emergency Response [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response S.A. [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Insurance - Correta de Seguros Ltda [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipa Response Chile SpA [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Chile | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Chile S.A. [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Chile | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Peru SAC [Member] | Ambipar Response Chile Spa e S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Peru | ||||||||||||
Ownership held by Group | 99.78% | 99.78% | |||||||||||
Ownership held by NCI | 0.22% | 0.22% | |||||||||||
Ambipar Response Training S.A. | Ambipar Response Chile Spa e S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Chile | ||||||||||||
Ownership held by Group | 99.99% | 99.99% | |||||||||||
Ownership held by NCI | 0.01% | 0.01% | |||||||||||
Ambipar Response Mineros e Integrales S.A. [Member] | Ambipar Response Chile Spa e S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Chile | ||||||||||||
Ownership held by Group | 99.90% | 99.90% | |||||||||||
Ownership held by NCI | 0.10% | 0.10% | |||||||||||
Ambipar Uruguay S.A. [Member] | Ambipar Response Chile Spa e S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Uruguai | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Colombia S.A.S [Member] | Ambipar Response Chile Spa e S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Colombia | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Colombia S.A.S [Member] | Ambipar Response Chile Spa e S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Colombia | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Mexico S. de R.L. de C.V. [Member] | Ambipar Response Chile Spa e S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | México | ||||||||||||
Ownership held by Group | 50% | 100% | |||||||||||
Ambipar Holding USA, INC | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Texas, LLC [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipa Response Alabama, LLC [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Florida, LLC [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Colorado, Inc [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response EMS, Inc [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Northwest, Inc. [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response PERS, LLC [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Training Center ARTC, Inc [Member] | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Witt O'Briens LLC | Ambipar Holding USA [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United States of America | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Witt O'Brien's Payroll Management LLC | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Delaware | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
O'Brien's Response Management, L.L.C. | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Delaware | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Witt O'Brien's Insurance Services, LLC | O'Brien's Response Management, L.L.C. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | New Jersey | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Witt O'Brien's USVI, LLC | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | U.S. Virgin Islands | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Witt O’Brien’s PR LLC [Member] | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Puerto Rico | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Strategic Crisis Advisors LLC | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Georgia | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Navigate Communications Pte. Ltd. | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Singapore | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Navigate Response (Asia) Pte. Ltd. | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Singapore | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Navigate PR Limited | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | England and Wales | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Navigate Response Limited | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | England and Wales | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
O'Brien's do Brasil Consultoria em Emergncias e Meio Ambiente S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 50% | ||||||||||||
O'Brien's do Brasil Consultoria em Emergncias e Meio Ambiente S.A. | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Witt Associates do Brasil Consultoria Ltda. | Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 50% | ||||||||||||
Ownership held by NCI | 50% | ||||||||||||
Ambipar Holdings UK Limited | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United Kingdom | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Groco 404 Limited | Ambipar Holdings UK Limited | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United Kingdom | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Site Service Limited [Member] | Groco 404 Limited | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United Kingdom | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Holding Ireland Limited | Ambipar Holdings UK Limited | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Ireland | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Ireland Limited [Member] | Ambipar Holding Ireland | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Ireland | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Howells Consultancy Limited | Ambipar Response Limited (Reino Unido) [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United Kingdom | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Limited (Reino Unido) [Member] | Ambipar Holdings UK Limited | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | United Kingdom | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Limited (Irlanda) [Member] | Ambipar Response Limited (Reino Unido) [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Ireland | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Holding Canad, INC | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Industrial Services Inc | Ambipar Holding Canada | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ownership held by NCI | 30% | ||||||||||||
Orion Environmental Services Ltd. (OES) [Member] | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | 100% | |||||||||||
Ownership held by NCI | 30% | ||||||||||||
Orion Tank Solutions Ltd. (OTS) [Member] | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | 100% | |||||||||||
Ownership held by NCI | 30% | ||||||||||||
Ambipar Response Industrial Services E Inc. [Member] | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | 100% | |||||||||||
Ownership held by NCI | 30% | ||||||||||||
Ambipar Response Industrial Services L Inc. [Member] | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | 100% | |||||||||||
Ownership held by NCI | 30% | ||||||||||||
Ambipar Response Industrial Services G Inc. [Member] | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | 100% | |||||||||||
Ownership held by NCI | 30% | ||||||||||||
1653395 Alberta Ltd ("165 AB") | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ownership held by NCI | 30% | ||||||||||||
Bulldog Energy Group [Member] | 1653395 Alberta Ltd ("165 AB") | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ownership held by NCI | 30% | ||||||||||||
Ambipar Reponse Emergency Services Canada F Inc [Member] | Ambipar Holding Canada | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ridgeline Canada Inc | Ambipar Holding Canada | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
DFA Contracting Ltd | Ambipar Holding Canada | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Canadá | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
JM Serviços Integrados SA [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
JM Serviços e Locações S.A. [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
Lacerda & Lacerda Servios de Transportes e Emergncias Ambientais Ltda | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 100% | 70% | ||||||||||
Ownership held by NCI | 30% | ||||||||||||
Lacerda & Lacerda Servios de Transportes e Emergncias Ambientais Ltda | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by NCI | 30% | ||||||||||||
Desentupidora Belo Ltda | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ownership held by NCI | 100% | 30% | |||||||||||
Desentupidora Belo Ltda | Ambipar Response Industrial Services Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ambipar Response Gs Ltda. | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
Ambipar Response Dracares Apoio Marítimo e Portuário S.A. [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 51% | |||||||||||
Ownership held by NCI | 49% | 49% | |||||||||||
Ambipar Response Marine S.A. | Ambipar Response Dracares Apoio Marítimo e Portuário S.A. [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 40.80% | ||||||||||||
Ownership held by NCI | 59.20% | ||||||||||||
Ambipar Response Maritime Services PDA S.A. | Ambipar Response Marine S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 24.48% | ||||||||||||
Ownership held by NCI | 75.52% | ||||||||||||
Ambipar Flyone Serviço Aéreo Especializado, Comércio e Serviço S.A. [Member] | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 51% | |||||||||||
Ownership held by NCI | 49% | 49% | |||||||||||
RG Response S.A. | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 51% | |||||||||||
Ownership held by NCI | 49% | 49% | |||||||||||
RG Consultoria Tcnica Ambiental Brasil Ltda | RG Response S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 51% | |||||||||||
Ownership held by NCI | 49% | 49% | |||||||||||
Ambipar Response Espírito Santo S.A. | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
Ambipar Response Environmental Services Ltda [Member] | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
Ambipar Response Orbitgeo Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
Ambipar Response OGTEC Facilities Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
Ambipar Response Wastewater Control Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
Ambipar Response Geoweb Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||
Ownership held by NCI | 30% | 30% | |||||||||||
Ambipar Response Geocincias Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 38.50% | 38.50% | |||||||||||
Ownership held by NCI | 61.50% | 61.50% | |||||||||||
Ambipar Response Analytical S/A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ambipar Response Analytical S/A. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 35.70% | |||||||||||
Ownership held by NCI | 64.30% | ||||||||||||
Ambipar Response Fauna e Flora Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 70% | |||||||||||
Ownership held by NCI | 30% | ||||||||||||
Ambipar Response Environmental Consulting Offshore S.A. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 60% | 42% | |||||||||||
Ownership held by NCI | 58% | ||||||||||||
Ambipar Response Remediation S.A. | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 35.70% | |||||||||||
Ownership held by NCI | 64.30% | ||||||||||||
Ambipar Response Remediation S.A. | Ambipar Response Remediation S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 100% | ||||||||||||
Ambipar Response Remediation Ltda | Ambipar Response Espírito Santo S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ambipar Response Remediation Ltda | Ambipar Response Remediation S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 35.70% | |||||||||||
Ownership held by NCI | 64.30% | ||||||||||||
RMC2 Soluções Ambientais Ltda | Ambipar Response Remediation S.A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 17.85% | ||||||||||||
Ownership held by NCI | 82.15% | ||||||||||||
RMC2 Soluções Ambientais Ltda | Ambipar Response Remediation Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 17.85% | ||||||||||||
Fnix Emergncias Ambientais Ltda. | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
APW Ambiental e Transporte Ltda. | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||
C-Tank | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 51% | 51% | 51% | ||||||||||
C-Tank | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 51% | |||||||||||
Ownership held by NCI | 49% | ||||||||||||
Ambipar C-Safety Comércio, Indústria e Serviços Ltda | C-Tank | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | 51% | |||||||||||
Ownership held by NCI | 49% | ||||||||||||
Ambipar Response Industrial Services S.A. | C-Tank | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 26.01% | ||||||||||||
Ownership held by NCI | 73.99% | ||||||||||||
Unidroid Robotica Do Brasil Ltda | C-Tank | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 51% | 26.01% | |||||||||||
Ownership held by NCI | 73.99% | ||||||||||||
Smr Socorro Médico E Resgate Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | ||||||||||||
Smr Socorro Médico E Resgate Ltda | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ownership held by NCI | 30% | ||||||||||||
SSRM Saude Ocupacional Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | ||||||||||||
SSRM Saude Ocupacional Ltda | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ownership held by NCI | 30% | ||||||||||||
SSR Serviços de Segurança e Resgate Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Ownership held by Group | 70% | ||||||||||||
SSR Serviços de Segurança e Resgate Ltda | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 70% | ||||||||||||
Ownership held by NCI | 30% | ||||||||||||
Atmo Hazmat Ltda | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 100% | ||||||||||||
Ambipar Atendimento Mdico Hospitalar Ltda. | Emergência Participações | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Country of incorporation | Brazil | ||||||||||||
Ownership held by Group | 55% | 100% |
General Information (Details te
General Information (Details textuals) - shares | 1 Months Ended | 12 Months Ended | |||||||||||||
Oct. 31, 2023 | Dec. 31, 2023 | Sep. 30, 2023 | Jul. 31, 2023 | May 31, 2023 | Apr. 30, 2023 | Feb. 28, 2023 | Oct. 25, 2022 | Jul. 31, 2022 | Jun. 30, 2022 | Apr. 30, 2022 | Jul. 31, 2021 | Jan. 31, 2021 | Dec. 31, 2023 | Dec. 31, 2022 | |
Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ambipar Response Espírito Santo S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | 70% | |||||||||||||
Ambipar Response Mexico S. de R.L. de C.V. [Member] | Ambipar Response Chile Spa e S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 50% | 100% | |||||||||||||
Ambipar Response Mexico S. de R.L. de C.V. [Member] | Ambipar Response Training S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 50% | ||||||||||||||
O'Brien's do Brasil Consultoria em Emergncias e Meio Ambiente S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 50% | ||||||||||||||
O'Brien's do Brasil Consultoria em Emergncias e Meio Ambiente S.A. | Witt O'Briens LLC | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||||
Witt Associates do Brasil Consultoria Ltda. | Witt O'Briens LLC | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 50% | ||||||||||||||
Ownership held by NCI | 50% | ||||||||||||||
Ambipar Response Industrial Services Inc | Ambipar Holding Canada | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
DFA Contracting Ltd | Ambipar Holding Canada | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 100% | 100% | |||||||||||||
Lacerda & Lacerda Servios de Transportes e Emergncias Ambientais Ltda | Ambipar Response Industrial Services Inc | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
Lacerda & Lacerda Servios de Transportes e Emergncias Ambientais Ltda | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | 100% | 70% | ||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
Effective ownership percentage | 100% | ||||||||||||||
Desentupidora Belo Ltda | Ambipar Response Industrial Services Inc | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Desentupidora Belo Ltda | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ownership held by NCI | 100% | 30% | |||||||||||||
Ambipar Response Marine S.A. | Dracares Apoio Martimo e Porturio Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 80% | ||||||||||||||
Ambipar Response Maritime Services PDA S.A. | Ambipar Response Marine S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 24.48% | ||||||||||||||
Ownership held by NCI | 75.52% | ||||||||||||||
Ambipar Response Maritime Services PDA S.A. | Ambipar Response Marine S.A. | Zenith Marítima Eireli | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 60% | ||||||||||||||
Ambipar Response Geocincias Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 38.50% | 38.50% | |||||||||||||
Ownership held by NCI | 61.50% | 61.50% | |||||||||||||
Ambipar Response Analytical S/A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Effective ownership percentage | 35.70% | 35.70% | |||||||||||||
Ambipar Response Analytical S/A. | Ambipar Response Espírito Santo S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 51% | 35.70% | |||||||||||||
Ownership held by NCI | 64.30% | ||||||||||||||
Ambipar Response Fauna e Flora Ltda. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 70% | ||||||||||||||
Ambipar Response Fauna e Flora Ltda. | Ambipar Response Espírito Santo S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 100% | 70% | |||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
Ambipar Response Environmental Consulting Offshore S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 42% | ||||||||||||||
Ambipar Response Environmental Consulting Offshore S.A. | Ambipar Response Espírito Santo S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 60% | 42% | |||||||||||||
Ownership held by NCI | 58% | ||||||||||||||
Ambipar Response Remediation S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 35.70% | ||||||||||||||
Ambipar Response Remediation S.A. | Ambipar Response Espírito Santo S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 51% | 35.70% | |||||||||||||
Ownership held by NCI | 64.30% | ||||||||||||||
Ambipar Response Remediation S.A. | Ambipar Response Remediation S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 100% | ||||||||||||||
Ambipar Response Remediation Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 50% | ||||||||||||||
Ambipar Response Remediation Ltda | Ambipar Response Espírito Santo S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ambipar Response Remediation Ltda | Ambipar Response Remediation S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 100% | 35.70% | |||||||||||||
Ownership held by NCI | 64.30% | ||||||||||||||
RMC2 Soluções Ambientais Ltda | Ambipar Response Remediation S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 17.85% | ||||||||||||||
Ownership held by NCI | 82.15% | ||||||||||||||
RMC2 Soluções Ambientais Ltda | Ambipar Response Remediation Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 17.85% | ||||||||||||||
C-Tank | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 51% | 51% | 51% | ||||||||||||
C-Tank | Plimsoll Serviços Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 51% | ||||||||||||||
C-Tank | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 51% | 51% | |||||||||||||
Ownership held by NCI | 49% | ||||||||||||||
Ambipar C-Safety Comércio, Indústria e Serviços Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 51% | ||||||||||||||
Ambipar C-Safety Comércio, Indústria e Serviços Ltda | C-Tank | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 100% | 51% | |||||||||||||
Ownership held by NCI | 49% | ||||||||||||||
Ambipar Response Industrial Services S.A. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 26.01% | ||||||||||||||
Ambipar Response Industrial Services S.A. | C-Tank | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 26.01% | ||||||||||||||
Ownership held by NCI | 73.99% | ||||||||||||||
Unidroid Robotica Do Brasil Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 26.01% | ||||||||||||||
Unidroid Robotica Do Brasil Ltda | C-Tank | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 51% | 26.01% | |||||||||||||
Ownership held by NCI | 73.99% | ||||||||||||||
Smr Socorro Médico E Resgate Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Smr Socorro Médico E Resgate Ltda | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
SSRM Saude Ocupacional Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
SSRM Saude Ocupacional Ltda | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
SSR Serviços de Segurança e Resgate Ltda | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
SSR Serviços de Segurança e Resgate Ltda | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
Atmo Hazmat Ltda | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 100% | ||||||||||||||
Number of shares transferred | 40,000 | ||||||||||||||
Ambipar Atendimento Mdico Hospitalar Ltda. | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Effective ownership percentage | 38.50% | ||||||||||||||
Ambipar Atendimento Mdico Hospitalar Ltda. | Emergência Participações | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 55% | 100% | |||||||||||||
Ambipar Atendimento Mdico Hospitalar Ltda. | Emergência Participações | Ambipar Response partners | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Number of shares transferred | 9,999 | ||||||||||||||
1653395 Alberta Ltd ("165 AB") | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership percentage | 100% | ||||||||||||||
1653395 Alberta Ltd ("165 AB") | Ambipar Holding Canada | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership percentage | 70% | ||||||||||||||
1653395 Alberta Ltd ("165 AB") | Ambipar Response Industrial Services Inc | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership held by Group | 70% | ||||||||||||||
Ownership held by NCI | 30% | ||||||||||||||
1653395 Alberta Ltd ("165 AB") | Burly's Holdings Ltd | |||||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||||
Ownership percentage | 30% |
Basis of measurement - Impairme
Basis of measurement - Impairment of non-financial assets (Details) | 12 Months Ended |
Dec. 31, 2023 tranche | |
Basis of measurement | |
Period for determination of value in use (in years) | 5 years |
Number of components in discount rate | 3 |
Basis of measurement - Income t
Basis of measurement - Income tax (Details) R$ in Thousands | 12 Months Ended |
Dec. 31, 2023 BRL (R$) | |
Income Tax | |
Applicable tax rate | 34% |
Amount of unrecognized tax losses or tax credits | R$ 0 |
Companies under the deemed income system | |
Income Tax | |
Percentage of surcharge applied to social contribution | 900% |
Percentage of gross revenue | 3,200% |
Companies under the taxable income system | |
Income Tax | |
Percentage of surcharge applied to income tax taxable income in excess of R$ 240 | 1,000% |
Applicable tax rate | 1,500% |
Percentage of surcharge applied to social contribution | 900% |
Maximum taxable income tax loss carry forward and negative basis of social contribution (in percent) | 3,000% |
Basis of measurement - Leases l
Basis of measurement - Leases liabilities (Details) | Dec. 31, 2023 |
Maximum [Member] | |
Disclosure of quantitative information about right-of-use assets [line items] | |
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 | 8.50% |
Minimum [Member] | |
Disclosure of quantitative information about right-of-use assets [line items] | |
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 | 7.80% |
Basis of measurement - Non-cont
Basis of measurement - Non-controlling interests (Details) - BRL (R$) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 1440224000 | R$ 1133011000 | |
Current liabilities | 803,022,000 | 716,975,000 | |
Non-current assets | 2,868,948,000 | 2,297,746,000 | |
Non-current liabilities | 2,149,353,000 | 2,266,694,000 | |
Non-controlling interests | 283,738,000 | 81,734,000 | |
Revenue | 2,589,960,000 | 1,684,896,000 | R$ 822203000 |
Cost of sales | (2,090,482,000) | (1,337,749,000) | (618,691,000) |
Gross profit | 499,478,000 | 347,147,000 | 203,512,000 |
Selling, general and administrative expense | (28,385,000) | (26,553,000) | (26,837,000) |
Other operating income (expense) | (110,710,000) | 12,536,000 | 1,355,000 |
Operating expense | (139,095,000) | (10,389,000) | (25,482,000) |
Profit (loss) from operating activities | 360,383,000 | 336,758,000 | 178,030,000 |
Finance costs | (294,827,000) | (113,541,000) | (12,804,000) |
Finance income | 43,485,000 | 9,567,000 | 10,776,000 |
Finance income (cost) | (251,342,000) | (103,974,000) | (2,028,000) |
Profit (loss) before tax | 109,041,000 | 232,784,000 | 176,002,000 |
Tax expense (income) | 91,865,000 | 44,910,000 | 37,860,000 |
Profit for the year | 17,176,000 | 187,874,000 | 138,142,000 |
Profit (loss), attributable to owners of parent | (62,477,000) | 161,493,000 | 131,117,000 |
Profit (loss), attributable to non-controlling interests | 79,653,000 | R$ 26381000 | R$ 7025000 |
Percentage of Interest for Calculation of Noncontrolling Interest | 4,900% | 3,000% | |
Non-controlling interests | |||
Disclosure of subsidiaries [line items] | |||
Profit for the year | 79,653,000 | R$ 26381000 | R$ 7026000 |
Non-controlling interests | Ambipar Response Espírito Santo S.A. | |||
Disclosure of subsidiaries [line items] | |||
Current assets | 76,182,000 | ||
Current liabilities | (70,177,000) | ||
Current assets (liabilities) | 6,005,000 | ||
Non-current assets | 177,315,000 | ||
Non-current liabilities | (86,681,000) | ||
Non-current Assets Liabilities | 90,634,000 | ||
Assets (liabilities) | 96,639,000 | ||
Net assets controlling | 96,639,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | 13,695,000,000 | ||
Others adjustment from non-controlling | 25,898,000 | ||
Revenue | 185,342,000 | ||
Cost of sales | (138,385,000) | ||
Gross profit | 46,957,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (286,000) | ||
Operating expense | 286,000 | ||
Profit (loss) from operating activities | 47,243,000 | ||
Finance costs | (16,486,000) | ||
Finance income | 1,794,000 | ||
Finance income (cost) | (14,692,000) | ||
Profit (loss) before tax | 32,551,000 | ||
Tax expense (income) | (12,544,000) | ||
Profit for the year | 20,007,000 | ||
Profit (loss), attributable to owners of parent | 11,966,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 8041000 | ||
Proportion of ownership interests held by non-controlling interests | 30% | ||
Non-controlling interests | Ambipar Response Dracares Apoio Marítimo e Portuário S.A. [Member] | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 21882000 | ||
Current liabilities | (20,895,000) | ||
Current assets (liabilities) | 987,000 | ||
Non-current assets | 72,993,000 | ||
Non-current liabilities | (22,653,000) | ||
Non-current Assets Liabilities | 50,340,000 | ||
Assets (liabilities) | 51,327,000 | ||
Net assets controlling | 51,327,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | 19,377,000,000 | ||
Others adjustment from non-controlling | 5,773,000 | ||
Revenue | 76,916,000 | ||
Cost of sales | (54,891,000) | ||
Gross profit | 22,025,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (2,976,000) | ||
Operating expense | 2,976,000 | ||
Profit (loss) from operating activities | 25,001,000 | ||
Finance costs | (1,960,000) | ||
Finance income | 353,000 | ||
Finance income (cost) | (1,607,000) | ||
Profit (loss) before tax | 23,394,000 | ||
Tax expense (income) | (7,818,000) | ||
Profit for the year | 15,576,000 | ||
Profit (loss), attributable to owners of parent | 7,944,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 7632000 | ||
Proportion of ownership interests held by non-controlling interests | 49% | ||
Non-controlling interests | Ambipar Flyone Serviço Aéreo Especializado, Comércio e Serviço S.A. [Member] | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 26658000 | ||
Current liabilities | (34,410,000) | ||
Current assets (liabilities) | (7,752,000) | ||
Non-current assets | 132,976,000 | ||
Non-current liabilities | (27,387,000) | ||
Non-current Assets Liabilities | 105,589,000 | ||
Assets (liabilities) | 97,837,000 | ||
Net assets controlling | 97,837,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | 22,944,000,000 | ||
Others adjustment from non-controlling | 24,996,000 | ||
Revenue | 99,081,000 | ||
Cost of sales | (64,364,000) | ||
Gross profit | 34,717,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (8,732,000) | ||
Operating expense | 8,732,000 | ||
Profit (loss) from operating activities | 43,449,000 | ||
Finance costs | (6,464,000) | ||
Finance income | 466,000 | ||
Finance income (cost) | (5,998,000) | ||
Profit (loss) before tax | 37,451,000 | ||
Tax expense (income) | (6,813,000) | ||
Profit for the year | 30,638,000 | ||
Profit (loss), attributable to owners of parent | 15,625,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 15013000 | ||
Proportion of ownership interests held by non-controlling interests | 49% | ||
Non-controlling interests | RG Response S.A. | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 5417000 | ||
Current liabilities | (2,751,000) | ||
Current assets (liabilities) | 2,666,000 | ||
Non-current assets | 5,797,000 | ||
Non-current liabilities | (1,828,000) | ||
Non-current Assets Liabilities | 3,969,000 | ||
Assets (liabilities) | 6,635,000 | ||
Net assets controlling | 6,635,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | 2,124,000,000 | ||
Others adjustment from non-controlling | 668,000 | ||
Revenue | 14,547,000 | ||
Cost of sales | (9,968,000) | ||
Gross profit | 4,579,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (268,000) | ||
Operating expense | 268,000 | ||
Profit (loss) from operating activities | 4,847,000 | ||
Finance costs | (1,031,000) | ||
Finance income | 28,000 | ||
Finance income (cost) | (1,003,000) | ||
Profit (loss) before tax | 3,844,000 | ||
Tax expense (income) | (1,777,000) | ||
Profit for the year | 2,067,000 | ||
Profit (loss), attributable to owners of parent | 1,184,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 883000 | ||
Proportion of ownership interests held by non-controlling interests | 49% | ||
Non-controlling interests | C-Tank | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 42742000 | ||
Current liabilities | (31,098,000) | ||
Current assets (liabilities) | 11,644,000 | ||
Non-current assets | 84,748,000 | ||
Non-current liabilities | (19,293,000) | ||
Non-current Assets Liabilities | 65,455,000 | ||
Assets (liabilities) | 77,099,000 | ||
Net assets controlling | 77,099,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | 22,130,000,000 | ||
Others adjustment from non-controlling | 14,799,000 | ||
Revenue | 87,083,000 | ||
Cost of sales | (53,974,000) | ||
Gross profit | 33,109,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (25,104,000) | ||
Operating expense | 25,104,000 | ||
Profit (loss) from operating activities | 58,213,000 | ||
Finance costs | (860,000) | ||
Finance income | 2,148,000 | ||
Finance income (cost) | 1,288,000 | ||
Profit (loss) before tax | 59,501,000 | ||
Tax expense (income) | (11,303,000) | ||
Profit for the year | 48,198,000 | ||
Profit (loss), attributable to owners of parent | 24,508,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 23690000 | ||
Proportion of ownership interests held by non-controlling interests | 49% | ||
Non-controlling interests | JM Serviços Integrados SA [Member] | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 48213000 | ||
Current liabilities | (17,494,000) | ||
Current assets (liabilities) | 30,719,000 | ||
Non-current assets | 21,737,000 | ||
Non-current liabilities | (32,655,000) | ||
Non-current Assets Liabilities | (10,918,000) | ||
Assets (liabilities) | 19,801,000 | ||
Net assets controlling | 19,801,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | 1,464,000,000 | ||
Others adjustment from non-controlling | 4,476,000 | ||
Revenue | 94,411,000 | ||
Cost of sales | (47,851,000) | ||
Gross profit | 46,560,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (157,000) | ||
Operating expense | 157,000 | ||
Profit (loss) from operating activities | 46,717,000 | ||
Finance costs | (16,232,000) | ||
Finance income | 211,000 | ||
Finance income (cost) | (16,021,000) | ||
Profit (loss) before tax | 30,696,000 | ||
Tax expense (income) | (10,902,000) | ||
Profit for the year | 19,794,000 | ||
Profit (loss), attributable to owners of parent | 13,856,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 5938000 | ||
Proportion of ownership interests held by non-controlling interests | 30% | ||
Non-controlling interests | Ambipar Response Marine S.A. | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 7982000 | ||
Current liabilities | (4,161,000) | ||
Current assets (liabilities) | 3,821,000 | ||
Non-current assets | 5,509,000 | ||
Non-current liabilities | (648,000) | ||
Non-current Assets Liabilities | 4,861,000 | ||
Assets (liabilities) | 8,682,000 | ||
Net assets controlling | 8,682,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 1,736,000 | ||
Revenue | 12,968,000 | ||
Cost of sales | (8,568,000) | ||
Gross profit | 4,400,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (490,000) | ||
Operating expense | 490,000 | ||
Profit (loss) from operating activities | 4,890,000 | ||
Finance costs | (342,000) | ||
Finance income | 200,000 | ||
Finance income (cost) | (142,000) | ||
Profit (loss) before tax | 4,748,000 | ||
Tax expense (income) | (485,000) | ||
Profit for the year | 4,263,000 | ||
Profit (loss), attributable to owners of parent | 3,410,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 853000 | ||
Proportion of ownership interests held by non-controlling interests | 20% | ||
Non-controlling interests | Ambipar Response Industrial Services S.A. | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 11050000 | ||
Current liabilities | (8,830,000) | ||
Current assets (liabilities) | 2,220,000 | ||
Non-current assets | 4,535,000 | ||
Non-current liabilities | (799,000) | ||
Non-current Assets Liabilities | 3,736,000 | ||
Assets (liabilities) | 5,956,000 | ||
Net assets controlling | 5,956,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 2,918,000 | ||
Revenue | 51,637,000 | ||
Cost of sales | (42,085,000) | ||
Gross profit | 9,552,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (6,000) | ||
Operating expense | 6,000 | ||
Profit (loss) from operating activities | 9,558,000 | ||
Finance costs | (142,000) | ||
Finance income | 33,000 | ||
Finance income (cost) | (109,000) | ||
Profit (loss) before tax | 9,449,000 | ||
Tax expense (income) | (5,328,000) | ||
Profit for the year | 4,121,000 | ||
Profit (loss), attributable to owners of parent | 2,102,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 2019000 | ||
Proportion of ownership interests held by non-controlling interests | 49% | ||
Non-controlling interests | Emergncia Participaes S.A. | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 1400282000 | ||
Current liabilities | (938,376,000) | ||
Current assets (liabilities) | 461,906,000 | ||
Non-current assets | 2,319,013,000 | ||
Non-current liabilities | (2,042,190,000) | ||
Non-current Assets Liabilities | 276,823,000 | ||
Assets (liabilities) | 738,729,000 | ||
Net assets controlling | 738,729,000 | ||
Net assets non-controlling | 102,850,000 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 0 | ||
Revenue | 380,143,000 | ||
Cost of sales | (315,838,000) | ||
Gross profit | 64,305,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | 2,882,000 | ||
Operating expense | (2,882,000) | ||
Profit (loss) from operating activities | 61,423,000 | ||
Finance costs | (33,276,000) | ||
Finance income | 940,000 | ||
Finance income (cost) | (32,336,000) | ||
Profit (loss) before tax | 29,087,000 | ||
Tax expense (income) | (7,913,000) | ||
Profit for the year | 21,174,000 | ||
Profit (loss), attributable to owners of parent | 7,886,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 13288000 | ||
Proportion of ownership interests held by non-controlling interests | 100% | ||
Non-controlling interests | Ambipar Response Industrial Services Canada [Member] | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 110750000 | ||
Current liabilities | (140,243,000) | ||
Current assets (liabilities) | (29,493,000) | ||
Non-current assets | 519,476,000 | ||
Non-current liabilities | (115,347,000) | ||
Non-current Assets Liabilities | 404,129,000 | ||
Assets (liabilities) | 374,636,000 | ||
Net assets controlling | 374,636,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 112,480,000 | ||
Revenue | 93,961,000 | ||
Cost of sales | (80,107,000) | ||
Gross profit | 13,854,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (3,411,000) | ||
Operating expense | 3,411,000 | ||
Profit (loss) from operating activities | 17,265,000 | ||
Finance costs | (10,738,000) | ||
Finance income | 3,000 | ||
Finance income (cost) | (10,735,000) | ||
Profit (loss) before tax | 6,530,000 | ||
Tax expense (income) | (176,000) | ||
Profit for the year | 6,354,000 | ||
Profit (loss), attributable to owners of parent | 4,445,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 1909000 | ||
Proportion of ownership interests held by non-controlling interests | 30.02% | ||
Non-controlling interests | Unidroid Robotica Do Brasil Ltda | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 4394000 | ||
Current liabilities | (19,000) | ||
Current assets (liabilities) | 4,375,000 | ||
Non-current assets | 974,000 | ||
Non-current liabilities | (3,032,000) | ||
Non-current Assets Liabilities | (2,058,000) | ||
Assets (liabilities) | 2,317,000 | ||
Net assets controlling | 2,317,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 1,135,000 | ||
Revenue | 0 | ||
Cost of sales | (154,000) | ||
Gross profit | (154,000) | ||
Selling, general and administrative expense | 0 | ||
Other expense | 0 | ||
Operating expense | 0 | ||
Profit (loss) from operating activities | (154,000) | ||
Finance costs | (6,000) | ||
Finance income | 0 | ||
Finance income (cost) | (6,000) | ||
Profit (loss) before tax | (160,000) | ||
Tax expense (income) | 0 | ||
Profit for the year | (160,000) | ||
Profit (loss), attributable to owners of parent | (82,000) | ||
Profit (loss), attributable to non-controlling interests | R$ 78000 | ||
Proportion of ownership interests held by non-controlling interests | 49% | ||
Non-controlling interests | Ambipar Response Maritime Services PDA S.A. | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 1391000 | ||
Current liabilities | (572,000) | ||
Current assets (liabilities) | 819,000 | ||
Non-current assets | 1,533,000 | ||
Non-current liabilities | (182,000) | ||
Non-current Assets Liabilities | 1,351,000 | ||
Assets (liabilities) | 2,170,000 | ||
Net assets controlling | 2,170,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 868,000 | ||
Revenue | 823,000 | ||
Cost of sales | (518,000) | ||
Gross profit | 305,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | 0 | ||
Operating expense | 0 | ||
Profit (loss) from operating activities | 305,000 | ||
Finance costs | (19,000) | ||
Finance income | 7,000 | ||
Finance income (cost) | (12,000) | ||
Profit (loss) before tax | 293,000 | ||
Tax expense (income) | 0 | ||
Profit for the year | 293,000 | ||
Profit (loss), attributable to owners of parent | 176,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 117000 | ||
Proportion of ownership interests held by non-controlling interests | 40% | ||
Non-controlling interests | Smr Socorro Médico E Resgate Ltda | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 9586000 | ||
Current liabilities | (7,366,000) | ||
Current assets (liabilities) | 2,220,000 | ||
Non-current assets | 11,992,000 | ||
Non-current liabilities | (1,822,000) | ||
Non-current Assets Liabilities | 10,170,000 | ||
Assets (liabilities) | 12,390,000 | ||
Net assets controlling | 12,390,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 3,717,000 | ||
Revenue | 18,085,000 | ||
Cost of sales | (16,678,000) | ||
Gross profit | 1,407,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (5,000) | ||
Operating expense | 5,000 | ||
Profit (loss) from operating activities | 1,412,000 | ||
Finance costs | (50,000) | ||
Finance income | 54,000 | ||
Finance income (cost) | 4,000 | ||
Profit (loss) before tax | 1,416,000 | ||
Tax expense (income) | (714,000) | ||
Profit for the year | 702,000 | ||
Profit (loss), attributable to owners of parent | 491,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 211000 | ||
Proportion of ownership interests held by non-controlling interests | 30% | ||
Non-controlling interests | Ssmr Saude Ocupacional Ltda. Epp [Member] | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 1858000 | ||
Current liabilities | (1,884,000) | ||
Current assets (liabilities) | (26,000) | ||
Non-current assets | 7,616,000 | ||
Non-current liabilities | (4,000) | ||
Non-current Assets Liabilities | 7,612,000 | ||
Assets (liabilities) | 7,586,000 | ||
Net assets controlling | 7,586,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 2,276,000 | ||
Revenue | 4,623,000 | ||
Cost of sales | (4,148,000) | ||
Gross profit | 475,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | 0 | ||
Operating expense | 0 | ||
Profit (loss) from operating activities | 475,000 | ||
Finance costs | (43,000) | ||
Finance income | 4,000 | ||
Finance income (cost) | (39,000) | ||
Profit (loss) before tax | 436,000 | ||
Tax expense (income) | (149,000) | ||
Profit for the year | 287,000 | ||
Profit (loss), attributable to owners of parent | 201,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 86000 | ||
Proportion of ownership interests held by non-controlling interests | 30% | ||
Non-controlling interests | Ssr Servicos De Seguranca E Resgate Ltda Epp [Member] | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 3211000 | ||
Current liabilities | (2,421,000) | ||
Current assets (liabilities) | 790,000 | ||
Non-current assets | 6,808,000 | ||
Non-current liabilities | (6,719,000) | ||
Non-current Assets Liabilities | 89,000 | ||
Assets (liabilities) | 879,000 | ||
Net assets controlling | 879,000 | ||
Net assets non-controlling | 0 | ||
Accumulated NCI adjusted | |||
Others adjustment from non-controlling | 264,000 | ||
Revenue | 4,233,000 | ||
Cost of sales | (3,939,000) | ||
Gross profit | 294,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (137,000) | ||
Operating expense | 137,000 | ||
Profit (loss) from operating activities | 431,000 | ||
Finance costs | (255,000) | ||
Finance income | 0 | ||
Finance income (cost) | (255,000) | ||
Profit (loss) before tax | 176,000 | ||
Tax expense (income) | 0 | ||
Profit for the year | 176,000 | ||
Profit (loss), attributable to owners of parent | 123,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 53000 | ||
Proportion of ownership interests held by non-controlling interests | 30% | ||
Non-controlling interests | Total | |||
Disclosure of subsidiaries [line items] | |||
Current assets | R$ 1771598000 | ||
Current liabilities | (1,280,697,000) | ||
Current assets (liabilities) | 490,901,000 | ||
Non-current assets | 3,373,022,000 | ||
Non-current liabilities | (2,361,240,000) | ||
Non-current Assets Liabilities | 1,011,782,000 | ||
Assets (liabilities) | 1,502,683,000 | ||
Net assets controlling | 1,502,683,000 | ||
Net assets non-controlling | 102,850,000 | ||
Accumulated NCI adjusted | 81,734,000 | ||
Others adjustment from non-controlling | 202,004,000 | ||
Non-controlling interests | 283,738,000 | ||
Revenue | 1,123,853,000 | ||
Cost of sales | (841,468,000) | ||
Gross profit | 282,385,000 | ||
Selling, general and administrative expense | 0 | ||
Other expense | (38,690,000) | ||
Operating expense | 38,690,000 | ||
Profit (loss) from operating activities | 321,075,000 | ||
Finance costs | (87,904,000) | ||
Finance income | 6,241,000 | ||
Finance income (cost) | (81,663,000) | ||
Profit (loss) before tax | 239,412,000 | ||
Tax expense (income) | (65,922,000) | ||
Profit for the year | 173,490,000 | ||
Profit (loss), attributable to owners of parent | 93,835,000 | ||
Profit (loss), attributable to non-controlling interests | R$ 79655000 |
Basis of measurement - Segment
Basis of measurement - Segment reporting (Details) | 12 Months Ended |
Dec. 31, 2023 tranche | |
Basis of measurement | |
Number of reportable segments | 1 |
Basis of measurement - Interest
Basis of measurement - Interest rate risk (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Percentage of entity's revenue | 1,000% | 1,000% |
Short term fund balance | R$ 439744 | R$ 64158 |
Possible | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Percentage of impairment in the variables | 2,500% | |
Interest rate risk [member] | Base | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | R$ 1115580 | (1,253,980) |
Interest rate risk [member] | Base | CDI - Interest earning bank deposits | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | 132,072 | 64,158 |
Interest rate risk [member] | Base | CDI - Loans and Financing | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (701,902) | (717,418) |
Interest rate risk [member] | Base | CDI - Debentures | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (545,750) | (600,720) |
Interest rate risk [member] | Probable | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (131,081) | (171,168) |
Interest rate risk [member] | Probable | CDI - Interest earning bank deposits | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | 15,518 | 8,758 |
Interest rate risk [member] | Probable | CDI - Loans and Financing | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (82,473) | (97,928) |
Interest rate risk [member] | Probable | CDI - Debentures | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (64,126) | (81,998) |
Interest rate risk [member] | Possible | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (163,851) | (213,960) |
Interest rate risk [member] | Possible | CDI - Interest earning bank deposits | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | 19,398 | 10,948 |
Interest rate risk [member] | Possible | CDI - Loans and Financing | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (103,091) | (122,410) |
Interest rate risk [member] | Possible | CDI - Debentures | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (80,158) | (102,498) |
Interest rate risk [member] | Remote | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (196,622) | (256,752) |
Interest rate risk [member] | Remote | CDI - Interest earning bank deposits | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | 23,277 | 13,137 |
Interest rate risk [member] | Remote | CDI - Loans and Financing | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | (123,710) | (146,892) |
Interest rate risk [member] | Remote | CDI - Debentures | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Risk exposure associated with instruments sharing characteristic | R$ 96189 | R$ 122997 |
Basis of measurement - Liquidit
Basis of measurement - Liquidity risk (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | R$ 636490 | R$ 657212 |
2024 | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | 0 | 59,026 |
Later than one year and not later than two years [member] | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | 80,387 | 58,229 |
Liquidity risk [member] | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Bank borrowings, undiscounted cash flows | 701,902 | 660,562 |
Loans and financing (interest) | 79,315 | 94,526 |
Bonds issued, undiscounted cash flows | 545,750 | 600,720 |
Gross lease liabilities | 62,485 | 52,325 |
Trade and other payables, undiscounted cash flows | 232,807 | 187,261 |
Non-derivative financial liabilities, undiscounted cash flows | 1,622,259 | 1,595,394 |
Liquidity risk [member] | 2024 | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Bank borrowings, undiscounted cash flows | 84,369 | 67,656 |
Loans and financing (interest) | 9,534 | 9,682 |
Bonds issued, undiscounted cash flows | 79,677 | 84,187 |
Gross lease liabilities | 24,892 | 16,700 |
Trade and other payables, undiscounted cash flows | 219,256 | 182,953 |
Non-derivative financial liabilities, undiscounted cash flows | 417,728 | 361,178 |
Liquidity risk [member] | Later than one year and not later than two years [member] | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Bank borrowings, undiscounted cash flows | 140,566 | 92,624 |
Loans and financing (interest) | 15,884 | 13,254 |
Bonds issued, undiscounted cash flows | 116,518 | 169,806 |
Gross lease liabilities | 29,344 | 24,385 |
Trade and other payables, undiscounted cash flows | 13,551 | 4,305 |
Non-derivative financial liabilities, undiscounted cash flows | 315,863 | 304,374 |
Liquidity risk [member] | Later than two years and not later than five years [member] | ||
Disclosure of nature and extent of risks arising from financial instruments [line items] | ||
Bank borrowings, undiscounted cash flows | 476,967 | 500,282 |
Loans and financing (interest) | 53,897 | 71,590 |
Bonds issued, undiscounted cash flows | 349,555 | 346,727 |
Gross lease liabilities | 8,249 | 11,240 |
Trade and other payables, undiscounted cash flows | 0 | 0 |
Non-derivative financial liabilities, undiscounted cash flows | R$ 888668 | R$ 929839 |
Basis of measurement - Capital
Basis of measurement - Capital management (Details) | Dec. 31, 2023 BRL (R$) | Dec. 31, 2022 BRL (R$) | Dec. 31, 2021 BRL (R$) | Dec. 31, 2020 BRL (R$) |
Basis of measurement | ||||
Borrowings | R$ 1247652000 | R$ 1318138000 | ||
Cash and cash equivalents | (423,266,000) | (271,607,000) | R$ 118918000 | R$ 61754000 |
Net debt | 824,386,000 | 1,046,531,000 | ||
Equity | 1,356,797,000 | 447,088,000 | R$ 337918000 | R$ 327194000 |
Total capital | R$ 2181183000 | R$ 1493619000 | ||
Leverage ratio | 0.378 | 0.701 |
Basis of measurement - Financia
Basis of measurement - Financial instruments by category (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Level 1 of fair value hierarchy [member] | Suppliers | Financial liabilities at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial liabilities | R$ 184618 | R$ 146611 |
Financial liabilities, at fair value | 184,618 | 146,611 |
Level 2 of fair value hierarchy [member] | Loans and leases liabilities | Financial liabilities at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial liabilities | 701,902 | 717,418 |
Financial liabilities, at fair value | 701,902 | 717,418 |
Level 2 of fair value hierarchy [member] | Debt securities [member] | Financial liabilities at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial liabilities | 545,750 | 600,720 |
Financial liabilities, at fair value | 545,750 | 600,720 |
Level 2 of fair value hierarchy [member] | Obligations from acquisition of investment | Financial liabilities at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial liabilities | 352,751 | 223,426 |
Financial liabilities, at fair value | 352,751 | 223,426 |
Level 2 of fair value hierarchy [member] | Related parties [member] | Financial liabilities at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial liabilities | 620,842 | 769,792 |
Financial liabilities, at fair value | 620,842 | 769,792 |
Level 2 of fair value hierarchy [member] | Lease liabilities [member] | Financial liabilities at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial liabilities | 57,480 | 47,059 |
Financial liabilities, at fair value | 57,480 | 47,059 |
Cash and banks | Level 1 of fair value hierarchy [member] | Financial assets at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial assets | 291,194 | 207,449 |
Financial assets, at fair value | 291,194 | 207,449 |
Interest earning bank deposits | Level 1 of fair value hierarchy [member] | Financial assets at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial assets | 132,072 | 64,158 |
Financial assets, at fair value | 132,072 | 64,158 |
Trade receivables [member] | Level 1 of fair value hierarchy [member] | Financial assets at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial assets | 803,523 | 702,980 |
Financial assets, at fair value | 803,523 | 702,980 |
Related parties [member] | Level 2 of fair value hierarchy [member] | Financial assets at amortised cost, category [member] | ||
Disclosure of fair value measurement of assets [line items] | ||
Financial assets | 29,322 | 26,180 |
Financial assets, at fair value | R$ 29322 | R$ 26180 |
Cash and cash equivalents (Deta
Cash and cash equivalents (Details) - BRL (R$) | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 |
Cash and cash equivalents [abstract] | ||||
Cash | R$ 291194000 | R$ 207449000 | ||
Cash equivalents | 132,072,000 | 64,158,000 | ||
Cash and cash equivalents | R$ 423266000 | R$ 271607000 | R$ 118918000 | R$ 61754000 |
Percentage on interbank deposit certificate | 105% |
Trade and other receivables (De
Trade and other receivables (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Trade and other receivables [Line Items] | ||
Current trade receivables | R$ 570488 | R$ 615365 |
Provision for trade notes receivable | 241,706 | 92,028 |
Trade receivables | 812,194 | 707,393 |
Allowance account for credit losses of financial assets | (5,185) | (4,413) |
Trade and other receivables | 807,009 | 702,980 |
Trade and other current receivables | 803,523 | 702,980 |
Trade and other non-current receivables | 3,485 | 0 |
Domestic operations | ||
Trade and other receivables [Line Items] | ||
Current trade receivables | 127,007 | 78,800 |
Provision for trade notes receivable | 144,033 | 74,533 |
Foreign operations | ||
Trade and other receivables [Line Items] | ||
Current trade receivables | 443,481 | 536,565 |
Provision for trade notes receivable | R$ 97673 | R$ 17495 |
Tax assets - Current tax assets
Tax assets - Current tax assets (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Tax assets | ||
Prepaid Income tax and social contribution (IR/CS) | R$ 15615 | R$ 9242 |
Current tax assets | 15,615 | 9,242 |
Current tax assets, current | 14,143 | 6,388 |
Current tax assets, non-current | R$ 1472 | R$ 2854 |
Tax assets - Other tax asset (D
Tax assets - Other tax asset (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Tax assets | ||
Recoverable INSS (Social security tax) withheld | R$ 12791 | R$ 3552 |
Recoverable PIS (Tax on sales) | 2,212 | 230 |
Recoverable COFINS (Tax on sales) | 6,950 | 1,062 |
Recoverable ICMS (State VAT) | 1,157 | 214 |
IRRF (Withholding income tax) to offset | 39,321 | 23,521 |
Other taxes recoverable | 2,381 | 1,553 |
Other taxes recoverable | 2,381 | 1,553 |
Total tax assets | 64,812 | 30,132 |
Current | 63,955 | 29,740 |
Non-current | R$ 857 | R$ 392 |
Business combinations - Interes
Business combinations - Interest acquired (Details) | Dec. 31, 2023 | Nov. 30, 2023 | Sep. 30, 2023 | May 31, 2023 | Apr. 30, 2023 | Feb. 28, 2023 | Dec. 31, 2022 | Nov. 30, 2022 | Aug. 31, 2022 | Jul. 31, 2022 | Jun. 30, 2022 | Feb. 28, 2022 | Jan. 31, 2022 |
Dracares Apoio Martimo e Porturio Ltda. and MB Transportes Aquavirios Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | ||||||||||||
Flyone Servico Aereo Especializado, Comercio e Servico Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | |||||||||||
RG Consultoria | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | ||||||||||||
First Response Inc | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | |||||||||||
Bioenv Analises e Monitoramento Ambiental Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | ||||||||||||
CTA Serviços em Meio Ambiente Ltda. [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | |||||||||||
Graham Utility Hydrovac Services | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | |||||||||||
CK7 Servios de Manuteno Industrial e Reparos em Geral Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | ||||||||||||
Ridgeline | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | ||||||||||||
Witt O'Briens LLC | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | |||||||||||
Girassol Apoio Marítimo Ltda [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 80% | 80% | |||||||||||
Plimsoll Serviços Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | |||||||||||
EKMAN - Serviços Ambientais e Oceanograficos Ltda [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 60% | 60% | |||||||||||
DFA Contracting Ltd | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | |||||||||||
Solução Ambiental Engenharia, Participações e Negócios Ltda. [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | |||||||||||
Zenith Maritima Eireli [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 60% | 60% | |||||||||||
Unidroid Robotica Do Brasil Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | ||||||||||||
1653395 Alberta Ltd ("165 AB") | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 100% | ||||||||||||
Smr Socorro Médico E Resgate Ltda | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 70% | ||||||||||||
Ssmr Saude Ocupacional Ltda. Epp [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 70% | ||||||||||||
Ssr Servicos De Seguranca E Resgate Ltda Epp [Member] | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 70% | ||||||||||||
Ambipar Response Analytical S/A. | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% | ||||||||||||
C-Tank | |||||||||||||
Disclosure of detailed information about business combination [line items] | |||||||||||||
Percentage of voting equity interests acquired | 51% |
Business Combination - Assets a
Business Combination - Assets and liabilities acquired at fair value (Details) R$ in Thousands, $ in Thousands | 12 Months Ended | |||||||||||||
Dec. 31, 2023 BRL (R$) | Dec. 31, 2022 BRL (R$) | Dec. 31, 2021 BRL (R$) | Dec. 31, 2023 CAD ($) | Nov. 30, 2023 | Sep. 30, 2023 | May 31, 2023 | Apr. 30, 2023 | Feb. 28, 2023 | Dec. 31, 2022 CAD ($) | Nov. 30, 2022 | Jul. 31, 2022 | Feb. 28, 2022 | Jan. 31, 2022 | |
Current assets | ||||||||||||||
Cash and cash equivalentes | R$ 31508 | R$ 30406 | ||||||||||||
Fair value of acquired receivables | 97,203 | 563,320 | ||||||||||||
Inventory recognised as of acquisition date | 18,360 | 3,675 | ||||||||||||
Other Assets | 49,194 | 62,017 | ||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 175,521 | 15,520 | ||||||||||||
Investments | 6,583 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 94,660 | 94,775 | ||||||||||||
Identifiable intangible assets recognised as of acquisition date | 523 | 198,993 | ||||||||||||
Goodwill recognised as of acquisition date | 213,123 | 508,174 | ||||||||||||
Goodwill paid resulting from expected future profitability | 382,052 | 508,174 | ||||||||||||
Separately Identified Intangibles | 900 | 392,804 | ||||||||||||
Intangibles - workforce | 0 | 24,001 | ||||||||||||
Added Value of Fixed Assets | 2,699 | 18,332 | ||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | (69,218) | 117,945 | ||||||||||||
Loans and Financing | (9,765) | (9,279) | ||||||||||||
Employee benefits | (9,487) | (65,916) | ||||||||||||
Current income tax payable | (19,248) | (13,574) | ||||||||||||
Related parties loans | 0 | 0 | ||||||||||||
Other liabilities | (90,053) | (31,435) | ||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (19,131) | (22,760) | ||||||||||||
Other liabilities | (91,134) | (13,469) | ||||||||||||
(-)Deferred taxes on Added Value | (1,224) | (147,946) | ||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | (3,999) | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 939,101 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 21,307 | 45,002 | ||||||||||||
Attributable to the Controlling Shareholders of the Group | (1,278) | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 373,153 | 984,103 | ||||||||||||
Consideration transferred, acquisition-date fair value | 733,604 | 1,450,755 | ||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (31,508) | (30,406) | ||||||||||||
Liabilities incurred | (285,206) | (330,309) | ||||||||||||
Cash paid, net of cash received | 416,890 | 1,090,040 | ||||||||||||
Primary | 1,500 | 1,000 | ||||||||||||
Secondary | 363,844 | 1,449,755 | ||||||||||||
Acquisition-date Non-cash Value | 368,260 | |||||||||||||
Secondary | (285,206) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Added Value | (3,480) | |||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (939,101) | |||||||||||||
Goodwill recognised as of acquisition date | 213,123 | 508,174 | ||||||||||||
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | 47,131 | 1,090,040 | R$ 286134 | |||||||||||
Goodwill recognised as of acquisition date | 213,123 | 508,174 | ||||||||||||
Business combinations [member] | ||||||||||||||
Non-current assets | ||||||||||||||
Goodwill paid resulting from expected future profitability | 382,052 | |||||||||||||
Non-current liabilities | ||||||||||||||
Attributable to the Controlling Shareholders of the Group | 351,552 | |||||||||||||
Consideration transferred, acquisition-date fair value | 733,604 | |||||||||||||
Liabilities incurred | (285,206) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (351,552) | |||||||||||||
Girassol Apoio Marítimo Ltda [Member] | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 1,526 | |||||||||||||
Fair value of acquired receivables | 1,501 | |||||||||||||
Inventory recognised as of acquisition date | 50 | |||||||||||||
Other Assets | 112 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 943 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 3,425 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 25 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 5,707 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 122 | |||||||||||||
Loans and Financing | (47) | |||||||||||||
Employee benefits | (950) | |||||||||||||
Current income tax payable | (160) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (450) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | (55) | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 4,638 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 5,798 | |||||||||||||
Consideration transferred, acquisition-date fair value | 10,345 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (1,526) | |||||||||||||
Liabilities incurred | (5,173) | |||||||||||||
Cash paid, net of cash received | 3,646 | |||||||||||||
Secondary | 10,345 | |||||||||||||
Secondary | (5,173) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (4,638) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 10345 | |||||||||||||
Percentage of voting equity interests acquired | 80% | 80% | 80% | |||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
EKMAN - Serviços Ambientais e Oceanograficos Ltda [Member] | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 2,924 | |||||||||||||
Fair value of acquired receivables | 425 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 7 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 490 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 8 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 4,832 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 0 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | (2) | |||||||||||||
Current income tax payable | (290) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (1,332) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 1,338 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 2,230 | |||||||||||||
Consideration transferred, acquisition-date fair value | 6,170 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (2,924) | |||||||||||||
Liabilities incurred | (4,134) | |||||||||||||
Cash paid, net of cash received | (888) | |||||||||||||
Secondary | 6,170 | |||||||||||||
Secondary | (4,134) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (1,338) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 6170 | |||||||||||||
Percentage of voting equity interests acquired | 60% | 60% | 60% | |||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Plimsoll Serviços Ltda | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 8,420 | |||||||||||||
Fair value of acquired receivables | 4,664 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 753 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 1,894 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 27,449 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 1,677 | |||||||||||||
Loans and Financing | (525) | |||||||||||||
Employee benefits | (924) | |||||||||||||
Current income tax payable | (3,283) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (5,581) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 1,908 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 3,741 | |||||||||||||
Consideration transferred, acquisition-date fair value | 29,357 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (8,420) | |||||||||||||
Liabilities incurred | (14,679) | |||||||||||||
Cash paid, net of cash received | 6,258 | |||||||||||||
Secondary | 29,357 | |||||||||||||
Secondary | (14,679) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (1,908) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 29357 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | 51% | |||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
DFA Contracting Ltd | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 9,597 | |||||||||||||
Fair value of acquired receivables | 13,474 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 517 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 9,096 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 31,345 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 2,699 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 1,371 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | 0 | |||||||||||||
Current income tax payable | 0 | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (16) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (1,258) | |||||||||||||
Other liabilities | (11,081) | |||||||||||||
(-)Deferred taxes on Added Value | (918) | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 20,739 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 20,739 | |||||||||||||
Consideration transferred, acquisition-date fair value | 52,084 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (9,597) | |||||||||||||
Liabilities incurred | (17,166) | |||||||||||||
Cash paid, net of cash received | 25,321 | |||||||||||||
Secondary | 52,084 | |||||||||||||
Secondary | (17,166) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (20,739) | |||||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Value of acquisition | $ | $ 14,135 | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | 100% | |||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Solução Ambiental Engenharia, Participações e Negócios Ltda. [Member] | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 1,953 | |||||||||||||
Fair value of acquired receivables | 9,023 | |||||||||||||
Inventory recognised as of acquisition date | 8,965 | |||||||||||||
Other Assets | 5,437 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 103 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 29,210 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 94 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 45,434 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 1,534 | |||||||||||||
Loans and Financing | (6,279) | |||||||||||||
Employee benefits | (979) | |||||||||||||
Current income tax payable | (2,511) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (17,445) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (4,723) | |||||||||||||
Other liabilities | (99) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 10,167 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 30 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | (1,278) | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 19,937 | |||||||||||||
Consideration transferred, acquisition-date fair value | 55,601 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (1,953) | |||||||||||||
Liabilities incurred | (34,286) | |||||||||||||
Cash paid, net of cash received | 19,362 | |||||||||||||
Secondary | 55,601 | |||||||||||||
Secondary | (34,286) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (10,167) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 55601 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | 51% | |||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Zenith Maritima Eireli [Member] | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 473 | |||||||||||||
Fair value of acquired receivables | 492 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 427 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 114 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 1,075 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 369 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | (229) | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 59 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | (396) | |||||||||||||
Current income tax payable | (134) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (20) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (229) | |||||||||||||
Other liabilities | (49) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 1,238 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 825 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 2,063 | |||||||||||||
Consideration transferred, acquisition-date fair value | 1,009 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (473) | |||||||||||||
Liabilities incurred | (673) | |||||||||||||
Cash paid, net of cash received | (137) | |||||||||||||
Secondary | 1,009 | |||||||||||||
Secondary | (673) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (1,238) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 1009 | |||||||||||||
Percentage of voting equity interests acquired | 60% | 60% | 60% | |||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Unidroid Robotica Do Brasil Ltda | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 1,020 | |||||||||||||
Fair value of acquired receivables | 0 | |||||||||||||
Inventory recognised as of acquisition date | 1,789 | |||||||||||||
Other Assets | 234 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 1,501 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 89 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 3,236 | |||||||||||||
Separately Identified Intangibles | 900 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 7 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | 0 | |||||||||||||
Current income tax payable | 0 | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (11) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | (2,731) | |||||||||||||
(-)Deferred taxes on Added Value | (306) | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 1,264 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 2,478 | |||||||||||||
Consideration transferred, acquisition-date fair value | 4,500 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (1,020) | |||||||||||||
Liabilities incurred | (3,000) | |||||||||||||
Cash paid, net of cash received | 480 | |||||||||||||
Primary | 1,500 | |||||||||||||
Secondary | 3,000 | |||||||||||||
Secondary | (3,000) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (1,264) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 4500 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Smr Socorro Médico E Resgate Ltda | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 3,240 | |||||||||||||
Fair value of acquired receivables | 6,705 | |||||||||||||
Inventory recognised as of acquisition date | 912 | |||||||||||||
Other Assets | 355 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 4,985 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 7,766 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 16 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 37,061 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 1,742 | |||||||||||||
Loans and Financing | (635) | |||||||||||||
Employee benefits | (4,245) | |||||||||||||
Current income tax payable | (2,629) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (1,155) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (370) | |||||||||||||
Other liabilities | (1,515) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 8,182 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 3,506 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 11,688 | |||||||||||||
Consideration transferred, acquisition-date fair value | 45,243 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (3,240) | |||||||||||||
Liabilities incurred | (45,243) | |||||||||||||
Cash paid, net of cash received | (3,240) | |||||||||||||
Secondary | 45,243 | |||||||||||||
Secondary | (45,243) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (8,182) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 45243 | |||||||||||||
Percentage of voting equity interests acquired | 70% | 70% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Ssmr Saude Ocupacional Ltda. Epp [Member] | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 793 | |||||||||||||
Fair value of acquired receivables | 1,481 | |||||||||||||
Inventory recognised as of acquisition date | 126 | |||||||||||||
Other Assets | 112 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 548 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 7,138 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 1,661 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 179 | |||||||||||||
Loans and Financing | (848) | |||||||||||||
Employee benefits | (1,272) | |||||||||||||
Current income tax payable | (594) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (2) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | (5) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 5,109 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 2,190 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 7,298 | |||||||||||||
Consideration transferred, acquisition-date fair value | 6,770 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (793) | |||||||||||||
Liabilities incurred | (6,770) | |||||||||||||
Cash paid, net of cash received | (793) | |||||||||||||
Secondary | 6,770 | |||||||||||||
Secondary | (6,770) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (5,109) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 6770 | |||||||||||||
Percentage of voting equity interests acquired | 70% | 70% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
Ssr Servicos De Seguranca E Resgate Ltda Epp [Member] | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 882 | |||||||||||||
Fair value of acquired receivables | 1,153 | |||||||||||||
Inventory recognised as of acquisition date | 270 | |||||||||||||
Other Assets | 1,535 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 440 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 6,453 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 11 | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Goodwill paid resulting from expected future profitability | 15,273 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | (218) | |||||||||||||
Loans and Financing | (1,431) | |||||||||||||
Employee benefits | (749) | |||||||||||||
Current income tax payable | (384) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (143) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (4,752) | |||||||||||||
Other liabilities | (2,363) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 493 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 211 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 704 | |||||||||||||
Consideration transferred, acquisition-date fair value | 15,766 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (882) | |||||||||||||
Liabilities incurred | (15,766) | |||||||||||||
Cash paid, net of cash received | (882) | |||||||||||||
Secondary | 15,766 | |||||||||||||
Secondary | (15,766) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (493) | |||||||||||||
Goodwill recognised as of acquisition date | 0 | |||||||||||||
Value of acquisition | R$ 15766 | |||||||||||||
Percentage of voting equity interests acquired | 70% | 70% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 0 | |||||||||||||
1653395 Alberta Ltd ("165 AB") | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 680 | |||||||||||||
Fair value of acquired receivables | 58,285 | |||||||||||||
Inventory recognised as of acquisition date | 6,248 | |||||||||||||
Other Assets | 39,705 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 166,887 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 28,024 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 213,123 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | (62,309) | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | 30 | |||||||||||||
Current income tax payable | (9,263) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (63,898) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (7,799) | |||||||||||||
Other liabilities | (73,236) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 296,477 | |||||||||||||
Consideration transferred, acquisition-date fair value | 506,759 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (680) | |||||||||||||
Liabilities incurred | (138,316) | |||||||||||||
Cash paid, net of cash received | 367,763 | |||||||||||||
Secondary | 138,499 | |||||||||||||
Acquisition-date Non-cash Value | 368,260 | |||||||||||||
Secondary | (138,316) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Goodwill recognised as of acquisition date | R$ 213123 | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 213123 | |||||||||||||
Alberta LTD [Member] | ||||||||||||||
Non-current assets | ||||||||||||||
Goodwill paid resulting from expected future profitability | 210,283 | |||||||||||||
Non-current liabilities | ||||||||||||||
Attributable to the Controlling Shareholders of the Group | 296,476 | |||||||||||||
Consideration transferred, acquisition-date fair value | 506,759 | |||||||||||||
Liabilities incurred | (138,316) | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | R$ 296476 | |||||||||||||
Value of acquisition | $ | $ 138,755 | |||||||||||||
Percentage of voting equity interests acquired | 70% | 70% | ||||||||||||
First Response Inc | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 0 | |||||||||||||
Fair value of acquired receivables | 13,223 | |||||||||||||
Inventory recognised as of acquisition date | 628 | |||||||||||||
Other Assets | 382 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 0 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 4,275 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 53,690 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 1,257 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | 0 | |||||||||||||
Current income tax payable | (216) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (1,502) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | 0 | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 15,533 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 15,533 | |||||||||||||
Consideration transferred, acquisition-date fair value | 69,223 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | 0 | |||||||||||||
Liabilities incurred | (40,907) | |||||||||||||
Cash paid, net of cash received | 28,316 | |||||||||||||
Secondary | 69,223 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (15,533) | |||||||||||||
Goodwill recognised as of acquisition date | R$ 53690 | |||||||||||||
Value of acquisition | $ | $ 16,625 | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | 100% | |||||||||||
Goodwill recognised as of acquisition date | R$ 53690 | |||||||||||||
Dracares Apoio Martimo e Porturio Ltda | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 985 | |||||||||||||
Fair value of acquired receivables | 4,249 | |||||||||||||
Inventory recognised as of acquisition date | 2,012 | |||||||||||||
Other Assets | 10,079 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 3,642 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 20,366 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 73,431 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 1,243 | |||||||||||||
Loans and Financing | (1,787) | |||||||||||||
Employee benefits | (862) | |||||||||||||
Current income tax payable | (1,429) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (10,351) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (2,439) | |||||||||||||
Other liabilities | (61) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | (3,999) | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 9,773 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 9,389 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 19,162 | |||||||||||||
Consideration transferred, acquisition-date fair value | 86,684 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (985) | |||||||||||||
Liabilities incurred | 0 | |||||||||||||
Cash paid, net of cash received | 85,699 | |||||||||||||
Secondary | 86,684 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Added Value | (3,480) | |||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (9,773) | |||||||||||||
Goodwill recognised as of acquisition date | 73,431 | |||||||||||||
Value of acquisition | R$ 86684 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 73431 | |||||||||||||
Flyone Servico Aereo Especializado, Comercio e Servico Ltda | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 3,125 | |||||||||||||
Fair value of acquired receivables | 2,109 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 16,854 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 4,190 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 36,657 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 4 | |||||||||||||
Goodwill recognised as of acquisition date | 27,032 | |||||||||||||
Separately Identified Intangibles | 6,385 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 16,865 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 6,306 | |||||||||||||
Loans and Financing | (6,716) | |||||||||||||
Employee benefits | (123) | |||||||||||||
Current income tax payable | (7,073) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (1,466) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (7,724) | |||||||||||||
Other liabilities | (3,841) | |||||||||||||
(-)Deferred taxes on Added Value | (7,905) | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 22,968 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 22,067 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 45,035 | |||||||||||||
Consideration transferred, acquisition-date fair value | 50,000 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (3,125) | |||||||||||||
Liabilities incurred | (25,000) | |||||||||||||
Cash paid, net of cash received | 21,875 | |||||||||||||
Secondary | 50,000 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (22,968) | |||||||||||||
Goodwill recognised as of acquisition date | 27,032 | |||||||||||||
Value of acquisition | R$ 50000 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | 51% | |||||||||||
Goodwill recognised as of acquisition date | R$ 27032 | |||||||||||||
RG Consultoria Tcnica Ambiental S.A. and RG Consultoria Tcnica Ambiental Brasil Ltda | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 2,843 | |||||||||||||
Fair value of acquired receivables | 907 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 243 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 0 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 689 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 18,311 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 1,351 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 14 | |||||||||||||
Loans and Financing | (224) | |||||||||||||
Employee benefits | (79) | |||||||||||||
Current income tax payable | (60) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (2,071) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | 0 | |||||||||||||
(-)Deferred taxes on Added Value | (459) | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 1,594 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 1,532 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 3,126 | |||||||||||||
Consideration transferred, acquisition-date fair value | 19,905 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (2,843) | |||||||||||||
Liabilities incurred | (10,000) | |||||||||||||
Cash paid, net of cash received | 7,062 | |||||||||||||
Secondary | 19,905 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (1,594) | |||||||||||||
Goodwill recognised as of acquisition date | 18,311 | |||||||||||||
Value of acquisition | R$ 19905 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 18311 | |||||||||||||
Ambipar Response Analytical S/A. | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 889 | |||||||||||||
Fair value of acquired receivables | 824 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 42 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 1,000 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 149 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 1,377 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 19 | |||||||||||||
Loans and Financing | (81) | |||||||||||||
Employee benefits | (81) | |||||||||||||
Current income tax payable | (169) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (144) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | 0 | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 1,229 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 1,181 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 2,410 | |||||||||||||
Consideration transferred, acquisition-date fair value | 2,606 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (889) | |||||||||||||
Liabilities incurred | (803) | |||||||||||||
Cash paid, net of cash received | 914 | |||||||||||||
Primary | 1,000 | |||||||||||||
Secondary | 1,606 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (1,229) | |||||||||||||
Goodwill recognised as of acquisition date | 1,377 | |||||||||||||
Value of acquisition | R$ 2606 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 1377 | |||||||||||||
CTA Serviços em Meio Ambiente Ltda. [Member] | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 387 | |||||||||||||
Fair value of acquired receivables | 279 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 42 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 1,753 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 3,534 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 20,371 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 476 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | (270) | |||||||||||||
Current income tax payable | (592) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (355) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (78) | |||||||||||||
Other liabilities | (29) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 4,195 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 4,195 | |||||||||||||
Consideration transferred, acquisition-date fair value | 24,566 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (387) | |||||||||||||
Liabilities incurred | (14,620) | |||||||||||||
Cash paid, net of cash received | 9,559 | |||||||||||||
Secondary | 24,566 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (4,195) | |||||||||||||
Goodwill recognised as of acquisition date | 20,371 | |||||||||||||
Value of acquisition | R$ 24366 | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | 100% | |||||||||||
Goodwill recognised as of acquisition date | R$ 20371 | |||||||||||||
Graham Utility Hydrovac Services | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 2,172 | |||||||||||||
Fair value of acquired receivables | 2,048 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 0 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 3,709 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 414 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 0 | |||||||||||||
Goodwill recognised as of acquisition date | 21,942 | |||||||||||||
Separately Identified Intangibles | 6,514 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 116 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 19 | |||||||||||||
Loans and Financing | (74) | |||||||||||||
Employee benefits | 413 | |||||||||||||
Current income tax payable | (392) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (4,818) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (330) | |||||||||||||
Other liabilities | 227 | |||||||||||||
(-)Deferred taxes on Added Value | (2,254) | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 7,726 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 7,726 | |||||||||||||
Consideration transferred, acquisition-date fair value | 29,668 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (2,172) | |||||||||||||
Liabilities incurred | (10,387) | |||||||||||||
Cash paid, net of cash received | 17,109 | |||||||||||||
Secondary | 29,668 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (7,726) | |||||||||||||
Goodwill recognised as of acquisition date | R$ 21942 | |||||||||||||
Value of acquisition | $ | $ 7,200 | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | 100% | |||||||||||
Goodwill recognised as of acquisition date | R$ 21942 | |||||||||||||
C-Tank | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 8,866 | |||||||||||||
Fair value of acquired receivables | 7,262 | |||||||||||||
Inventory recognised as of acquisition date | 722 | |||||||||||||
Other Assets | 5,539 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 25 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 6,313 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 47 | |||||||||||||
Goodwill recognised as of acquisition date | 24,054 | |||||||||||||
Separately Identified Intangibles | 0 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 1,210 | |||||||||||||
Loans and Financing | (397) | |||||||||||||
Employee benefits | (1,604) | |||||||||||||
Current income tax payable | (2,264) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (4) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (836) | |||||||||||||
Other liabilities | (351) | |||||||||||||
(-)Deferred taxes on Added Value | 0 | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 11,275 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 10,833 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 22,108 | |||||||||||||
Consideration transferred, acquisition-date fair value | 35,329 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (8,866) | |||||||||||||
Liabilities incurred | (17,850) | |||||||||||||
Cash paid, net of cash received | 8,613 | |||||||||||||
Secondary | 35,329 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (11,275) | |||||||||||||
Goodwill recognised as of acquisition date | 24,054 | |||||||||||||
Value of acquisition | R$ 35000 | |||||||||||||
Percentage of voting equity interests acquired | 51% | 51% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 24054 | |||||||||||||
Ridgeline Canada Inc | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 0 | |||||||||||||
Fair value of acquired receivables | 51,455 | |||||||||||||
Inventory recognised as of acquisition date | 313 | |||||||||||||
Other Assets | 25,305 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 361 | |||||||||||||
Investments | 0 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 3,534 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 15,322 | |||||||||||||
Goodwill recognised as of acquisition date | 66,950 | |||||||||||||
Separately Identified Intangibles | 23,822 | |||||||||||||
Intangibles - workforce | 0 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 29,202 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | (127) | |||||||||||||
Current income tax payable | 0 | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (1,711) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | (11,353) | |||||||||||||
Other liabilities | (2,247) | |||||||||||||
(-)Deferred taxes on Added Value | (8,099) | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 67,373 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 67,373 | |||||||||||||
Consideration transferred, acquisition-date fair value | 134,323 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | 0 | |||||||||||||
Liabilities incurred | (52,915) | |||||||||||||
Cash paid, net of cash received | 81,408 | |||||||||||||
Secondary | 134,323 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (67,373) | |||||||||||||
Goodwill recognised as of acquisition date | R$ 66950 | |||||||||||||
Value of acquisition | $ | $ 33,000 | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | ||||||||||||
Goodwill recognised as of acquisition date | R$ 66950 | |||||||||||||
Witt O'Briens LLC | ||||||||||||||
Current assets | ||||||||||||||
Cash and cash equivalentes | 11,139 | |||||||||||||
Fair value of acquired receivables | 480,964 | |||||||||||||
Inventory recognised as of acquisition date | 0 | |||||||||||||
Other Assets | 3,531 | |||||||||||||
Non-current assets | ||||||||||||||
Other Assets | 840 | |||||||||||||
Investments | 6,583 | |||||||||||||
Property, plant and equipment recognised as of acquisition date | 18,844 | |||||||||||||
Identifiable intangible assets recognised as of acquisition date | 183,620 | |||||||||||||
Goodwill recognised as of acquisition date | 201,016 | |||||||||||||
Separately Identified Intangibles | 356,083 | |||||||||||||
Intangibles - workforce | 24,001 | |||||||||||||
Added Value of Fixed Assets | 0 | |||||||||||||
Current liabilities | ||||||||||||||
Trade and other payables | 78,199 | |||||||||||||
Loans and Financing | 0 | |||||||||||||
Employee benefits | (63,183) | |||||||||||||
Current income tax payable | (1,379) | |||||||||||||
Related parties loans | 0 | |||||||||||||
Other liabilities | (9,013) | |||||||||||||
Non-current liabilities | ||||||||||||||
Loans and Financing | 0 | |||||||||||||
Other liabilities | (7,167) | |||||||||||||
(-)Deferred taxes on Added Value | (129,229) | |||||||||||||
Non-controlling interest in acquiree recognised at acquisition date | 0 | |||||||||||||
Attributable to the Controlling Shareholders of the Group | 797,435 | |||||||||||||
Attributable to the non-controlling Shareholders of the Group | 0 | |||||||||||||
Identifiable assets acquired (liabilities assumed) | 797,435 | |||||||||||||
Consideration transferred, acquisition-date fair value | 998,451 | |||||||||||||
Cash And Cash Equivalent Recognised As Of Acquisition Date | (11,139) | |||||||||||||
Liabilities incurred | (157,827) | |||||||||||||
Cash paid, net of cash received | 829,485 | |||||||||||||
Secondary | 998,451 | |||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Total Net amount of the identifiable net assets acquired and the liabilities assumed attributable to the Controlling Shareholders of the Group | (797,435) | |||||||||||||
Goodwill recognised as of acquisition date | 201,016 | |||||||||||||
Value of acquisition | R$ 184673 | |||||||||||||
Percentage of voting equity interests acquired | 100% | 100% | 100% | |||||||||||
Goodwill recognised as of acquisition date | R$ 201016 | |||||||||||||
O'Brien's do Brasil Consultoria em Emergncias e Meio Ambiente S.A. | ||||||||||||||
Determining goodwill from expected future profitability | ||||||||||||||
Percentage of voting equity interests acquired | 5,000% | 5,000% |
Business Combination - Acquired
Business Combination - Acquired companies net revenue and profit (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | R$ 223138 | R$ 540345 |
Profit (loss) of acquiree since acquisition date | 28,541 | 116,161 |
First Response Inc | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 106,978 | |
Profit (loss) of acquiree since acquisition date | 38,159 | |
Flyone Servio Areo Especializado, Comrcio e Servio Ltda | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 55,900 | |
Profit (loss) of acquiree since acquisition date | 2,750 | |
Dracares Apoio Martimo e Porturio Ltda. and MB Transportes Aquavirios Ltda | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 61,429 | |
Profit (loss) of acquiree since acquisition date | 10,479 | |
RG Consultoria Tcnica Ambiental S.A. and RG Consultoria Tcnica Ambiental Brasil Ltda | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 9,314 | |
Profit (loss) of acquiree since acquisition date | 1,596 | |
Ambipar Response Analytical S/A. | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 3,021 | |
Profit (loss) of acquiree since acquisition date | 693 | |
Ambipar Response Fauna e Flora Ltda. | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 25,080 | |
Profit (loss) of acquiree since acquisition date | (5,775) | |
Graham Utility Hydrovac Services | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 4,209 | |
Profit (loss) of acquiree since acquisition date | 211 | |
Ridgeline | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 45,468 | |
Profit (loss) of acquiree since acquisition date | 6,647 | |
Witt O'Briens LLC | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 168,462 | |
Profit (loss) of acquiree since acquisition date | 18,342 | |
C-Tank | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 60,484 | |
Profit (loss) of acquiree since acquisition date | R$ 43059 | |
Ambipar Response Marine S.A. | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 12,968 | |
Profit (loss) of acquiree since acquisition date | 4,263 | |
Ambipar Response Industrial Services S.A. | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 51,637 | |
Profit (loss) of acquiree since acquisition date | 4,120 | |
Ambipar Response Environmental Consulting Offshore S.A. | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 4,955 | |
Profit (loss) of acquiree since acquisition date | 402 | |
DFA Contracting Ltd | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 35,485 | |
Profit (loss) of acquiree since acquisition date | 3,765 | |
Solução Ambiental Engenharia, Participações e Negócios Ltda. [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 0 | |
Profit (loss) of acquiree since acquisition date | (2) | |
Reconditec Sistemas e Participações Ltda [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 24,442 | |
Profit (loss) of acquiree since acquisition date | 6,689 | |
RMC2 Soluções Ambientais Ltda | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 7,351 | |
Profit (loss) of acquiree since acquisition date | (1,456) | |
Zenith Maritima Eireli [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 823 | |
Profit (loss) of acquiree since acquisition date | 293 | |
Unidroid Robotica do Brasi Ltda [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 0 | |
Profit (loss) of acquiree since acquisition date | (160) | |
1653395 Alberta Ltd ("165 AB") | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 0 | |
Profit (loss) of acquiree since acquisition date | (13) | |
Bulldog Energy Group [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 58,536 | |
Profit (loss) of acquiree since acquisition date | 9,475 | |
Smr Socorro Médico E Resgate Ltda | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 18,085 | |
Profit (loss) of acquiree since acquisition date | 702 | |
Ssmr Saude Ocupacional Ltda. Epp [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 4,623 | |
Profit (loss) of acquiree since acquisition date | 287 | |
Ssr Servicos De Seguranca E Resgate Ltda Epp [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Revenue of acquiree since acquisition date | 4,233 | |
Profit (loss) of acquiree since acquisition date | R$ 176 |
Business Combination - Revenue
Business Combination - Revenue and profit, If the acquisitions had occurred on beginning (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Disclosure of detailed information about business combination [abstract] | ||
Revenue of combined entity as if combination occurred at beginning of period | R$ 2777354 | R$ 2534127 |
Profit (loss) of combined entity as if combination occurred at beginning of period | R$ 43377 | R$ 317894 |
Business Combination - Non-cont
Business Combination - Non-controlling interest (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 21307 | R$ 45002 |
Ambipar Response Marine S.A. | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 1160 | |
Proportion of ownership interests held by non-controlling interests | 20% | |
Ambipar Response Industrial Services S.A. | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 1833 | |
Proportion of ownership interests held by non-controlling interests | 49% | |
Ambipar Response Environmental Consulting Offshore S.A. | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 892 | |
Proportion of ownership interests held by non-controlling interests | 40% | |
Solução Ambiental Engenharia, Participações e Negócios Ltda. [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 30 | |
Proportion of ownership interests held by non-controlling interests | 49% | |
Reconditec Sistemas e Participações Ltda [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 7835 | |
Proportion of ownership interests held by non-controlling interests | 49% | |
RMC2 Soluções Ambientais Ltda | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 1903 | |
Proportion of ownership interests held by non-controlling interests | 75% | |
Zenith Maritima Eireli [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 825 | |
Proportion of ownership interests held by non-controlling interests | 40% | |
Unidroid Robotica do Brasi Ltda [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 922 | |
Proportion of ownership interests held by non-controlling interests | 49% | |
Smr Socorro Médico E Resgate Ltda | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 3506 | |
Proportion of ownership interests held by non-controlling interests | 30% | |
Ssmr Saude Ocupacional Ltda. Epp [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 2190 | |
Proportion of ownership interests held by non-controlling interests | 30% | |
Ssr Servicos De Seguranca E Resgate Ltda Epp [Member] | ||
Disclosure of detailed information about business combination [line items] | ||
Attributable to the non-controlling Shareholders of the Group | R$ 211 | |
Proportion of ownership interests held by non-controlling interests | 30% |
Business Combination - Obligati
Business Combination - Obligation from acquisition (Details) R$ in Thousands | Dec. 31, 2023 BRL (R$) |
Disclosure of detailed information about business combination [line items] | |
Obligations due to investment acquisition | R$ 352751 |
Obligations due to investment acquisition, current | 183,825 |
Obligations due to investment acquisition, non-current | 168,926 |
Not later than one year [member] | |
Disclosure of detailed information about business combination [line items] | |
Obligations due to investment acquisition | 183,825 |
Later than one year and not later than two years [member] | |
Disclosure of detailed information about business combination [line items] | |
Obligations due to investment acquisition | 130,905 |
2026 | |
Disclosure of detailed information about business combination [line items] | |
Obligations due to investment acquisition | 35,021 |
Later than three years and not later than four years [member] | |
Disclosure of detailed information about business combination [line items] | |
Obligations due to investment acquisition | R$ 3000 |
Business Combination - Impairme
Business Combination - Impairment tests (Details) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 BRL (R$) tranche | Dec. 31, 2022 BRL (R$) | |
Disclosure of detailed information about business combination [abstract] | ||
Projection period | 5 years | |
Recoverable amount of asset or cash-generating unit | R$ | R$ 2701145 | R$ 2128580 |
Number of hypotheses alteration reasonably possible foreseen | tranche | 2 |
Property, plant and equipment_2
Property, plant and equipment (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | R$ 516081 | |
Balance | 787,561 | R$ 516081 |
Buildings | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 17,527 | |
Balance | 40,104 | 17,527 |
Facilities | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 327 | |
Balance | 1,312 | 327 |
Machinery and equipment | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 155,724 | |
Balance | 276,971 | 155,724 |
IT equipment | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 8,813 | |
Balance | 6,640 | 8,813 |
Furniture and fixtures | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 4,170 | |
Balance | 4,713 | 4,170 |
Vehicles | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 167,423 | |
Balance | 209,906 | 167,423 |
Leasehold improvements | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 32,136 | |
Balance | 31,164 | 32,136 |
Works in progress | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 40,685 | |
Balance | 58,355 | 40,685 |
Vessels | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 26,086 | |
Balance | 46,372 | 26,086 |
Aircraft [member] | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 63,190 | |
Balance | 112,024 | 63,190 |
Cost | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 812,133 | 560,966 |
Transfers | 65,597 | (30,934) |
Additions | 265,402 | 233,306 |
Write-offs | (55,775) | (43,722) |
Initial purchase amount | 105,466 | |
Business combination | 292,845 | 28,450 |
Fair value-added value | 2,529 | |
Exchange-rate change | (22,632) | (41,399) |
Balance | 1,360,099 | 812,133 |
Cost | Buildings | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 26,816 | 20,712 |
Transfers | 15,420 | 6,048 |
Additions | 18,555 | 2,268 |
Write-offs | (940) | (1,531) |
Initial purchase amount | 1,707 | |
Business combination | 1,969 | 15 |
Exchange-rate change | (2,608) | (2,403) |
Balance | 59,212 | 26,816 |
Cost | Facilities | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 422 | 229 |
Transfers | 212 | 97 |
Additions | 624 | 96 |
Business combination | 408 | |
Exchange-rate change | (1) | |
Balance | 1,665 | 422 |
Cost | Machinery and equipment | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 240,261 | 197,984 |
Transfers | 28,337 | (22,914) |
Additions | 79,285 | 75,884 |
Write-offs | (7,496) | (14,254) |
Initial purchase amount | 14,956 | |
Business combination | 246,517 | 4,304 |
Fair value-added value | 1,188 | |
Exchange-rate change | (3,886) | (15,699) |
Balance | 584,206 | 240,261 |
Cost | IT equipment | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 18,746 | 6,503 |
Transfers | 2,038 | (950) |
Additions | 1,363 | 3,137 |
Write-offs | (243) | (2,304) |
Initial purchase amount | 13,048 | |
Business combination | 1,308 | 26 |
Fair value-added value | (127) | |
Exchange-rate change | (745) | (714) |
Balance | 22,340 | 18,746 |
Cost | Furniture and fixtures | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 10,209 | 7,115 |
Transfers | 1,080 | 507 |
Additions | 705 | 2,251 |
Write-offs | (222) | (116) |
Initial purchase amount | 863 | |
Business combination | 685 | 61 |
Fair value-added value | 440 | |
Exchange-rate change | (932) | (472) |
Balance | 11,965 | 10,209 |
Cost | Vehicles | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 327,681 | 265,670 |
Transfers | 40,023 | (8,094) |
Additions | 42,626 | 90,168 |
Write-offs | (37,689) | (10,856) |
Initial purchase amount | 10,456 | |
Business combination | 37,077 | 1,785 |
Fair value-added value | 994 | |
Exchange-rate change | (13,933) | (21,448) |
Balance | 396,779 | 327,681 |
Cost | Leasehold improvements | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 41,466 | 10,228 |
Transfers | 1,211 | 21,109 |
Additions | 2,659 | 10,894 |
Write-offs | (1,359) | (969) |
Initial purchase amount | 541 | |
Fair value-added value | 34 | |
Exchange-rate change | (470) | (337) |
Balance | 43,541 | 41,466 |
Cost | Works in progress | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 40,685 | 46,441 |
Transfers | (45,642) | (31,180) |
Additions | 65,363 | 30,631 |
Write-offs | (3,882) | (9,871) |
Initial purchase amount | 4,667 | |
Business combination | 1,831 | |
Exchange-rate change | (3) | |
Balance | 58,355 | 40,685 |
Cost | Vessels | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 32,233 | 6,084 |
Transfers | 17,155 | 4,473 |
Additions | 2,529 | 642 |
Write-offs | (86) | (3,821) |
Initial purchase amount | 19,341 | |
Business combination | 3,050 | 5,837 |
Exchange-rate change | (57) | (323) |
Balance | 54,824 | 32,233 |
Cost | Aircraft [member] | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 73,614 | 0 |
Transfers | 5,763 | (30) |
Additions | 51,693 | 17,335 |
Write-offs | (3,858) | 0 |
Initial purchase amount | 39,887 | |
Business combination | 16,422 | |
Balance | 127,212 | 73,614 |
Accumulated depreciation | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (296,052) | (264,570) |
Transfers | (37,451) | 6,753 |
Depreciation | (82,087) | (68,736) |
Write-offs | 33,935 | 23,450 |
Initial purchase amount | (25,208) | |
Business combination | (198,214) | (1,877) |
Fair value-added value | (3,757) | |
Exchange-rate change | 11,088 | 34,136 |
Balance | (572,538) | (296,052) |
Accumulated depreciation | Buildings | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (9,289) | (5,951) |
Transfers | (8,006) | (3,875) |
Depreciation | (2,158) | (2,696) |
Write-offs | 278 | 919 |
Initial purchase amount | (53) | |
Business combination | (376) | (1) |
Exchange-rate change | 443 | 2,368 |
Balance | (19,108) | (9,289) |
Accumulated depreciation | Facilities | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (95) | (64) |
Transfers | (7) | |
Depreciation | (102) | (31) |
Write-offs | 3 | |
Business combination | (152) | |
Balance | (353) | (95) |
Accumulated depreciation | Machinery and equipment | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (84,537) | (101,224) |
Transfers | (13,343) | 14,434 |
Depreciation | (36,876) | (22,120) |
Write-offs | 7,677 | 12,829 |
Initial purchase amount | (2,950) | |
Business combination | (178,570) | (92) |
Fair value-added value | (496) | |
Exchange-rate change | (1,090) | 14,586 |
Balance | (307,235) | (84,537) |
Accumulated depreciation | IT equipment | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (9,933) | (3,099) |
Transfers | (954) | 229 |
Depreciation | (4,696) | (1,390) |
Write-offs | 1,085 | |
Initial purchase amount | (7,194) | |
Business combination | (653) | (5) |
Fair value-added value | 7 | |
Exchange-rate change | 529 | 441 |
Balance | (15,700) | (9,933) |
Accumulated depreciation | Furniture and fixtures | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (6,039) | (5,232) |
Transfers | 383 | (157) |
Depreciation | (2,319) | (1,168) |
Write-offs | 478 | 260 |
Initial purchase amount | (212) | |
Business combination | (310) | (2) |
Fair value-added value | (95) | |
Exchange-rate change | 650 | 472 |
Balance | (7,252) | (6,039) |
Accumulated depreciation | Vehicles | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (160,258) | (142,749) |
Transfers | (15,224) | (3,821) |
Depreciation | (26,816) | (31,784) |
Write-offs | 23,836 | 6,798 |
Initial purchase amount | (4,544) | |
Business combination | (17,384) | (116) |
Fair value-added value | (1,236) | |
Exchange-rate change | 10,209 | 15,958 |
Balance | (186,873) | (160,258) |
Accumulated depreciation | Leasehold improvements | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (9,330) | (5,288) |
Transfers | (268) | (66) |
Depreciation | (3,434) | (4,942) |
Write-offs | 332 | 955 |
Initial purchase amount | (246) | |
Business combination | 0 | |
Fair value-added value | (3) | |
Exchange-rate change | 326 | 257 |
Balance | (12,377) | (9,330) |
Accumulated depreciation | Works in progress | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | 0 | |
Balance | 0 | 0 |
Accumulated depreciation | Vessels | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (6,147) | (963) |
Transfers | 0 | |
Depreciation | (1,288) | (960) |
Write-offs | 23 | 604 |
Initial purchase amount | (4,590) | |
Business combination | (769) | (292) |
Fair value-added value | (292) | |
Exchange-rate change | 21 | 54 |
Balance | (8,452) | (6,147) |
Accumulated depreciation | Aircraft [member] | ||
Reconciliation of changes in property, plant and equipment [abstract] | ||
Opening balance | (10,424) | |
Transfers | (32) | 9 |
Depreciation | (4,398) | (3,645) |
Write-offs | 1,308 | |
Initial purchase amount | (5,419) | |
Business combination | 0 | (1,369) |
Fair value-added value | (1,642) | |
Exchange-rate change | 0 | |
Balance | R$ 15188 | R$ 10424 |
Property, plant and equipment -
Property, plant and equipment - Depreciation rates (Details) | 12 Months Ended |
Dec. 31, 2023 | |
Aircraft [member] | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Depreciation rate, property, plant and equipment | 10% |
Leasehold improvements | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 16.15% |
Buildings | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 4.90% |
Vessels | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 8% |
Tools | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 10% |
Equipment | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 21.76% |
Facilities | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 10.83% |
Software license | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 5 years |
Depreciation rate, property, plant and equipment | 20% |
Machinery and equipment | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 15.56% |
Machinery and equipment-fleets | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 10% |
Furniture and fixtures | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 13.83% |
Software | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 5 years |
Depreciation rate, property, plant and equipment | 20.76% |
Vehicles | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 19.80% |
Vehicles-Fleet | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Depreciation rate, property, plant and equipment | 20% |
Bottom of range [member] | Leasehold improvements | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 3 years |
Bottom of range [member] | Buildings | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Bottom of range [member] | Vessels | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 5 years |
Bottom of range [member] | Tools | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 4 years |
Bottom of range [member] | Equipment | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 2 years |
Bottom of range [member] | Facilities | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 3 years |
Bottom of range [member] | Machinery and equipment | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 3 years |
Bottom of range [member] | Machinery and equipment-fleets | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 3 years |
Bottom of range [member] | Furniture and fixtures | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 3 years |
Bottom of range [member] | Vehicles | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 3 years |
Bottom of range [member] | Vehicles-Fleet | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 2 years |
Top of range [member] | Leasehold improvements | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 25 years |
Top of range [member] | Buildings | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 25 years |
Top of range [member] | Vessels | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 20 years |
Top of range [member] | Tools | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Top of range [member] | Equipment | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Top of range [member] | Facilities | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Top of range [member] | Machinery and equipment | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 20 years |
Top of range [member] | Machinery and equipment-fleets | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Top of range [member] | Furniture and fixtures | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Top of range [member] | Vehicles | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Top of range [member] | Vehicles-Fleet | |
Disclosure of detailed information about property, plant and equipment [line items] | |
Useful life measured as period of time, property, plant and equipment | 10 years |
Property, plant and equipment_3
Property, plant and equipment - PPE held as collateral and Impairment (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Disclosure of detailed information about property, plant and equipment [abstract] | ||
Property, plant and equipment, pledged as security | R$ 141821 | R$ 119707 |
Discount rate applied to cash flow projections | 20.19% | |
Growth rate used to extrapolate cash flow projections | 3.40% |
Property, plant and equipment_4
Property, plant and equipment - Right-of-use assets (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Disclosure of quantitative information about right-of-use assets [line items] | ||
Opening balance | R$ 68275 | R$ 35225 |
New agreements | 129,551 | 32,590 |
write-offs | (12,130) | |
Transfers | (29,269) | 18,350 |
Non-cash transfer | (4,563) | |
Opening balance | 28 | |
Exchange- rate change | (3,937) | (1,933) |
Business Combination | 14,610 | |
Depreciation | (59,218) | (30,567) |
Net value | 88,737 | 68,275 |
Cost | ||
Disclosure of quantitative information about right-of-use assets [line items] | ||
Opening balance | 129,670 | |
Net value | 178,134 | 129,670 |
Accumulated depreciation | ||
Disclosure of quantitative information about right-of-use assets [line items] | ||
Opening balance | (61,395) | |
Net value | (89,397) | (61,395) |
Right-of-use assets [member] | ||
Disclosure of quantitative information about right-of-use assets [line items] | ||
Opening balance | 68,275 | 35,225 |
New agreements | 129,551 | 32,590 |
write-offs | (12,130) | |
Transfers | (29,269) | 18,350 |
Non-cash transfer | (4,563) | |
Opening balance | 28 | |
Exchange- rate change | (3,937) | (1,933) |
Business Combination | 14,610 | |
Depreciation | (59,218) | (30,567) |
Net value | 88,737 | 68,275 |
Right-of-use assets [member] | Cost | ||
Disclosure of quantitative information about right-of-use assets [line items] | ||
Opening balance | 129,670 | |
Net value | 178,134 | 129,670 |
Right-of-use assets [member] | Accumulated depreciation | ||
Disclosure of quantitative information about right-of-use assets [line items] | ||
Opening balance | (61,395) | |
Net value | R$ 89397 | R$ 61395 |
Intangible assets - Changes in
Intangible assets - Changes in intangible assets (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | R$ 420197 | |
Closing balance | 358,703 | R$ 420197 |
Intangible Assets | 358,703 | 420,197 |
Goodwill recognised as of acquisition date | 213,123 | 508,174 |
Cost | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 433,249 | 13,742 |
Transfers | (3,057) | (1,487) |
Additions | 4,080 | 1,276 |
Write-offs | (578) | (6,830) |
Business combination | 1,021 | 45,379 |
Fair value-added value | (1,036) | 383,840 |
Exchange-rate change | (28,701) | (2,671) |
Closing balance | 404,978 | 433,249 |
Intangible Assets | 404,978 | 433,249 |
Accumulated depreciation | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | (13,052) | (4,110) |
Transfers | 3,396 | 1,356 |
Additions | (7,944) | (917) |
Write-offs | 6 | 811 |
Business combination | (497) | (509) |
Fair value-added value | (28,858) | (9,932) |
Exchange-rate change | 674 | 249 |
Closing balance | (46,275) | (13,052) |
Intangible Assets | (46,275) | (13,052) |
Trademarks and patents | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 35,341 | |
Closing balance | 38,374 | 35,341 |
Intangible Assets | 38,374 | 35,341 |
Trademarks and patents | Cost | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 36,580 | 2,315 |
Transfers | 10,108 | (3,884) |
Additions | 13 | 0 |
Write-offs | 0 | (3,847) |
Business combination | 369 | 12,238 |
Fair value-added value | (508) | 30,405 |
Exchange-rate change | (2,138) | (647) |
Closing balance | 44,424 | 36,580 |
Intangible Assets | 44,424 | 36,580 |
Trademarks and patents | Accumulated depreciation | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | (1,239) | 0 |
Transfers | 0 | 0 |
Additions | 0 | 0 |
Write-offs | 0 | 0 |
Business combination | 0 | 0 |
Fair value-added value | (4,987) | (1,248) |
Exchange-rate change | 176 | 9 |
Closing balance | (6,050) | (1,239) |
Intangible Assets | (6,050) | (1,239) |
Computer software [member] | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 34,997 | |
Closing balance | 17,271 | 34,997 |
Intangible Assets | 17,271 | 34,997 |
Computer software [member] | Cost | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 37,903 | 9,353 |
Transfers | (13,165) | (1,327) |
Additions | 4,067 | 1,276 |
Write-offs | (578) | (2,801) |
Business combination | 652 | 33,141 |
Fair value-added value | 0 | 0 |
Exchange-rate change | (3,096) | (1,739) |
Closing balance | 25,783 | 37,903 |
Intangible Assets | 25,783 | 37,903 |
Computer software [member] | Accumulated depreciation | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | (2,906) | (3,892) |
Transfers | 3,145 | 1,356 |
Additions | (7,944) | (848) |
Write-offs | 6 | 811 |
Business combination | (497) | (509) |
Fair value-added value | 0 | 0 |
Exchange-rate change | (316) | 176 |
Closing balance | (8,512) | (2,906) |
Intangible Assets | (8,512) | (2,906) |
Client portfolio | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 338,793 | |
Closing balance | 290,825 | 338,793 |
Intangible Assets | 290,825 | 338,793 |
Client portfolio | Cost | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 345,634 | 2,074 |
Transfers | 0 | 3,724 |
Additions | 0 | 0 |
Write-offs | 0 | (182) |
Business combination | 0 | 0 |
Fair value-added value | (5,300) | 340,303 |
Exchange-rate change | (23,375) | (285) |
Closing balance | 316,959 | 345,634 |
Intangible Assets | 316,959 | 345,634 |
Client portfolio | Accumulated depreciation | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | (6,841) | (218) |
Transfers | 251 | 0 |
Additions | 0 | (69) |
Write-offs | 0 | 0 |
Business combination | 0 | 0 |
Fair value-added value | (20,373) | (6,618) |
Exchange-rate change | 829 | 64 |
Closing balance | (26,134) | (6,841) |
Intangible Assets | (26,134) | (6,841) |
Know-how | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 8,462 | |
Closing balance | 7,242 | 8,462 |
Intangible Assets | 7,242 | 8,462 |
Know-how | Cost | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 10,237 | 0 |
Transfers | 0 | 0 |
Additions | 0 | 0 |
Write-offs | 0 | 0 |
Business combination | 0 | 0 |
Fair value-added value | 900 | 10,237 |
Exchange-rate change | 64 | 0 |
Closing balance | 11,201 | 10,237 |
Intangible Assets | 11,201 | 10,237 |
Know-how | Accumulated depreciation | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | (1,775) | 0 |
Transfers | 0 | 0 |
Additions | 0 | 0 |
Write-offs | 0 | 0 |
Business combination | 0 | 0 |
Fair value-added value | (2,157) | (1,775) |
Exchange-rate change | (27) | 0 |
Closing balance | (3,959) | (1,775) |
Intangible Assets | (3,959) | (1,775) |
Non Compete | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 2,604 | |
Closing balance | 4,991 | 2,604 |
Intangible Assets | 4,991 | 2,604 |
Non Compete | Cost | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | 2,895 | |
Transfers | 0 | 0 |
Additions | 0 | 0 |
Write-offs | 0 | 0 |
Business combination | 0 | 0 |
Fair value-added value | 3,872 | 2,895 |
Exchange-rate change | (156) | 0 |
Closing balance | 6,611 | 2,895 |
Intangible Assets | 6,611 | 2,895 |
Non Compete | Accumulated depreciation | ||
Reconciliation of changes in intangible assets and goodwill [abstract] | ||
Opening balance | (291) | 0 |
Transfers | 0 | 0 |
Additions | 0 | 0 |
Write-offs | 0 | 0 |
Business combination | 0 | 0 |
Fair value-added value | (1,341) | (291) |
Exchange-rate change | 12 | 0 |
Closing balance | (1,620) | (291) |
Intangible Assets | R$ 1620 | R$ 291 |
Intangible assets - Goodwill (D
Intangible assets - Goodwill (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2016 | Jul. 11, 2014 | |
Disclosure of detailed information about intangible assets [line items] | ||||
Goodwill at beginning of period | R$ 1192302 | R$ 585746 | ||
Additions | 382,281 | 532,175 | ||
Added Value Transfer | (3,755) | |||
Transfers | (17,511) | |||
Due Diligence Adjustment | 21,123 | |||
Business combination, Goodwill | 154,122 | |||
Response Price Adjustment | 1,383 | 7,914 | ||
Exchange-rate change | (56,199) | (70,144) | ||
Goodwill at end of period | 1,537,135 | 1,192,302 | ||
Goodwill | R$ 1537135 | R$ 1192302 | ||
Witt OBriens LLC | ||||
Disclosure of detailed information about intangible assets [line items] | ||||
Percentage of Stake acquired | 45.80% | |||
Cash transferred | R$ 35400 | |||
Goodwill | R$ 48100 | |||
Impairment charges | R$ 29600 |
Intangible assets - (Details)
Intangible assets - (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Disclosure of detailed information about intangible assets [abstract] | ||
Intangible assets with indefinite useful life | R$ 1575509 | R$ 1227643 |
Definite life | 320,329 | 384,856 |
Intangible assets and goodwill | R$ 1895838 | R$ 1612499 |
Intangible assets - Rates of am
Intangible assets - Rates of amortization (Details) | 12 Months Ended |
Dec. 31, 2023 | |
Computer software [member] | |
Disclosure of detailed information about intangible assets [line items] | |
Useful life measured as period of time, intangible assets other than goodwill | 5 years |
Amortisation rate, intangible assets other than goodwill | 20% |
Research and development | |
Disclosure of detailed information about intangible assets [line items] | |
Useful life measured as period of time, intangible assets other than goodwill | 2 years |
Amortisation rate, intangible assets other than goodwill | 50% |
Client portfolio | |
Disclosure of detailed information about intangible assets [line items] | |
Useful life measured as period of time, intangible assets other than goodwill | 2 years |
Amortisation rate, intangible assets other than goodwill | 50% |
Workforce | |
Disclosure of detailed information about intangible assets [line items] | |
Useful life measured as period of time, intangible assets other than goodwill | 5 years |
Amortisation rate, intangible assets other than goodwill | 20% |
Non Compete | |
Disclosure of detailed information about intangible assets [line items] | |
Useful life measured as period of time, intangible assets other than goodwill | 5 years |
Amortisation rate, intangible assets other than goodwill | 20% |
Loans and financing - Breakdown
Loans and financing - Breakdown (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Disclosure of detailed information about borrowings [line items] | ||
Current borrowings and current portion of non-current borrowings | R$ 84369 | R$ 67656 |
Non-current portion of non-current borrowings | 617,533 | 649,762 |
Working capital | ||
Disclosure of detailed information about borrowings [line items] | ||
Current borrowings and current portion of non-current borrowings | 48,468 | 39,103 |
Non-current portion of non-current borrowings | R$ 511613 | 558,608 |
Working capital | Maximum [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Borrowings, interest rate | 6.36% | |
Working capital | Minimum [Member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Borrowings, interest rate | 2.71% | |
Investment financing | ||
Disclosure of detailed information about borrowings [line items] | ||
Current borrowings and current portion of non-current borrowings | R$ 27287 | 25,329 |
Non-current portion of non-current borrowings | R$ 70650 | 83,375 |
Investment financing | Weighted average [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Borrowings, interest rate | 14.13% | |
Financial leases liabilities | ||
Disclosure of detailed information about borrowings [line items] | ||
Current borrowings and current portion of non-current borrowings | R$ 8614 | 3,224 |
Non-current portion of non-current borrowings | R$ 35270 | R$ 7779 |
Financial leases liabilities | Weighted average [member] | ||
Disclosure of detailed information about borrowings [line items] | ||
Borrowings, interest rate | 5.30% |
Loans and financing - Reconcili
Loans and financing - Reconciliation of movements of liabilities to cash flows arising from financing activities (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Disclosure of detailed information about borrowings [abstract] | ||
Liabilities arising from financing activities at beginning of period | R$ 717418 | R$ 155304 |
Borrowing | 124,258 | 446,870 |
Interest expense | 54,546 | 27,329 |
Principal Paid | (179,804) | (63,985) |
Interest Paid | (50,260) | (12,126) |
Business Combination | 28,895 | 32,040 |
Cash for asset acquisition - non-cash event | 50,106 | 138,834 |
The effect of changes in foreign exchange rates | (43,257) | (6,848) |
Liabilities arising from financing activities at end of period | R$ 701902 | R$ 717418 |
Loans and financing - Payment s
Loans and financing - Payment schedule of installments of non-current liabilities (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Disclosure of detailed information about borrowings [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | R$ 636490 | R$ 657212 |
2024 | ||
Disclosure of detailed information about borrowings [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | 0 | 59,026 |
2025 | ||
Disclosure of detailed information about borrowings [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | 80,387 | 58,229 |
2026 | ||
Disclosure of detailed information about borrowings [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | 64,494 | 44,016 |
2027 | ||
Disclosure of detailed information about borrowings [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | 467,193 | 489,449 |
2028 | ||
Disclosure of detailed information about borrowings [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | 20,165 | 6,492 |
More 2029 | ||
Disclosure of detailed information about borrowings [line items] | ||
Non-derivative financial liabilities, undiscounted cash flows | R$ 4251 | R$ 0 |
Debentures - Breakdown (Details
Debentures - Breakdown (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 |
Disclosure of detailed information about borrowings [line items] | |||
Non-current portion of non-current notes and debentures issued | R$ 466073 | R$ 516533 | |
Current notes and debentures issued and current portion of non-current notes and debentures issued | 79,677 | 84,187 | |
Debentures | |||
Disclosure of detailed information about borrowings [line items] | |||
Non-current portion of non-current notes and debentures issued | 466,073 | R$ 516533 | |
Current notes and debentures issued and current portion of non-current notes and debentures issued | R$ 79677 | R$ 84187 |
Debentures - Payment schedule o
Debentures - Payment schedule of installments for non-current liabilities (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Disclosure of detailed information about borrowings [line items] | ||
Total | R$ 473667 | R$ 526250 |
IFRS Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net | (7,594) | (9,717) |
Non-current portion of non-current notes and debentures issued | 466,073 | 516,533 |
2024 | ||
Disclosure of detailed information about borrowings [line items] | ||
Total | 0 | 55,250 |
2025 | ||
Disclosure of detailed information about borrowings [line items] | ||
Total | 118,417 | 117,750 |
2026 | ||
Disclosure of detailed information about borrowings [line items] | ||
Total | 118,405 | 117,738 |
2027 | ||
Disclosure of detailed information about borrowings [line items] | ||
Total | 118,423 | 117,756 |
2028 | ||
Disclosure of detailed information about borrowings [line items] | ||
Total | R$ 118422 | R$ 117756 |
Debentures - Additional informa
Debentures - Additional informaiton (Details) - Debentures R$ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 installments | Sep. 15, 2022 BRL (R$) | Feb. 23, 2022 BRL (R$) | |
Disclosure of detailed information about borrowings [line items] | |||
Number of installments | installments | 4 | ||
Debentures | |||
Notional amount | R$ | R$ 250 | R$ 335500 |
Trade and other payables (Detai
Trade and other payables (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Trade and other payables [abstract] | ||
Trade payables - supply chain financing arrangement - domestic operations | R$ 21967 | R$ 10562 |
Current Trade Payables, Supply Chain Financing Arrangement, Foreign Operations | 162,651 | 136,049 |
Trade and other current payables | R$ 184618 | R$ 146611 |
Tax payable - Current income ta
Tax payable - Current income tax and social contribution payable (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Tax payable | ||
Income tax | R$ 15897 | R$ 10182 |
Current payables on social security and taxes other than income tax | 5,787 | 2,816 |
Current tax liabilities, current | R$ 21684 | R$ 12998 |
Tax payable - Other tax payable
Tax payable - Other tax payable (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Other Tax Payable | ||
Current | R$ 51459 | R$ 33719 |
Non-current | 8,638 | 7,986 |
PIS | ||
Other Tax Payable | ||
Current | 4,602 | 1,669 |
Non-current | 0 | 0 |
COFINS | ||
Other Tax Payable | ||
Current | 21,029 | 7,675 |
Non-current | 0 | 0 |
ICMS | ||
Other Tax Payable | ||
Current | 490 | 173 |
Non-current | 0 | 0 |
ISS | ||
Other Tax Payable | ||
Current | 2,172 | 1,111 |
Non-current | 0 | 0 |
IVA | ||
Other Tax Payable | ||
Current | 19,914 | 18,098 |
Non-current | 0 | 0 |
Reassessment tax | ||
Other Tax Payable | ||
Current | 559 | 745 |
Non-current | 8,604 | 7,168 |
IRRF | ||
Other Tax Payable | ||
Current | 846 | 687 |
Non-current | 0 | 0 |
Other taxes | ||
Other Tax Payable | ||
Current | 1,847 | 3,561 |
Non-current | R$ 34 | R$ 818 |
Tax payable - Balance of instal
Tax payable - Balance of installment payments (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Other Tax Payable | ||
Current | R$ 51459 | R$ 33719 |
Non-current | 8,638 | 7,986 |
Simples National | ||
Other Tax Payable | ||
Current | 0 | 6 |
Non-current | 1,168 | 1,168 |
Social Security - PGFN | ||
Other Tax Payable | ||
Current | 0 | 0 |
Non-current | 739 | 296 |
Other PGFN debits | ||
Other Tax Payable | ||
Current | 454 | 560 |
Non-current | 5,039 | 4,978 |
Social Security - RFB | ||
Other Tax Payable | ||
Current | 45 | 54 |
Non-current | 0 | 428 |
Other RFB debits | ||
Other Tax Payable | ||
Current | 0 | 0 |
Non-current | 802 | 63 |
Installment payment - INSS | ||
Other Tax Payable | ||
Current | 29 | 83 |
Non-current | 0 | 0 |
PIS installment payment | ||
Other Tax Payable | ||
Current | 19 | 0 |
Non-current | 13 | 13 |
COFINS Installment | ||
Other Tax Payable | ||
Current | 0 | 0 |
Non-current | 90 | 90 |
Installment payment - IRRF | ||
Other Tax Payable | ||
Current | 0 | 0 |
Non-current | 11 | 11 |
ISS installment payment | ||
Other Tax Payable | ||
Current | 12 | 0 |
Non-current | 704 | 64 |
Other | ||
Other Tax Payable | ||
Current | 0 | 42 |
Non-current | 38 | 57 |
Installment | ||
Other Tax Payable | ||
Current | 559 | 745 |
Non-current | R$ 8604 | R$ 7168 |
Leases liabilities (Details)
Leases liabilities (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Leases liabilities | ||
Opening Balance | R$ 47059 | R$ 31667 |
Additions | 129,551 | 32,590 |
Opening Balance Lease Liabilties | 35 | |
Business combination | 14,610 | |
Writeoff Lease Liabilities | (5,532) | |
Payments - Principal | 112,459 | 32,802 |
Interest Payment on Lease Liabilties | (2,650) | (2,400) |
Interest appropriation | 3,434 | 4,183 |
Exchange-rate change | (1,958) | (789) |
Ending Balance | 57,480 | 47,059 |
Current lease liabilities | (22,620) | (14,411) |
Non-current lease liabilities | (34,860) | (32,648) |
Unwinding interest from lease agreements | ||
Leases liabilities | ||
Opening Balance | 5,266 | 4,946 |
Additions | (5,162) | (3,162) |
Opening Balance Lease Liabilties | 0 | |
Business combination | (1,298) | |
Writeoff Lease Liabilities | 1,843 | |
Payments - Principal | 0 | 0 |
Interest Payment on Lease Liabilties | (185) | (37) |
Interest appropriation | 3,434 | 4,183 |
Exchange-rate change | 331 | (6) |
Ending Balance | 5,005 | 5,266 |
Current lease liabilities | (2,272) | (2,289) |
Non-current lease liabilities | (2,733) | (2,977) |
Lease liabilities, gross | ||
Leases liabilities | ||
Opening Balance | 52,325 | 36,613 |
Additions | 134,713 | 35,752 |
Opening Balance Lease Liabilties | 35 | |
Business combination | 15,908 | |
Writeoff Lease Liabilities | (7,375) | |
Payments - Principal | 112,459 | 32,802 |
Interest Payment on Lease Liabilties | (2,465) | (2,363) |
Interest appropriation | 0 | 0 |
Exchange-rate change | (2,289) | (783) |
Ending Balance | 62,485 | 52,325 |
Current lease liabilities | (24,892) | (16,700) |
Non-current lease liabilities | R$ 37593 | R$ 35625 |
Provision for contingencies a_3
Provision for contingencies and judicial deposits - Rollforward of provision for contingencies (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Disclosure of other provisions [line items] | |||
Other provisions | R$ 393 | R$ 607 | R$ 181 |
Business combination | 18 | ||
New provisions, other provisions | 1,049 | R$ 518 | |
Unused provision reversed, other provisions | (1,281) | ||
Provision used, other provisions | R$ 92 |
Provision for contingencies a_4
Provision for contingencies and judicial deposits - Description of contingencies (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 |
Disclosure of other provisions [line items] | ||
Estimated financial effect of labor contingent liabilities | R$ 982 | R$ 1000 |
Provision of Judicial Deposits [Member] | ||
Disclosure of other provisions [line items] | ||
Judicial deposits | 631 | 826 |
Provision of Judicial Deposits [Member] | Labor and social security contingencies | ||
Disclosure of other provisions [line items] | ||
Judicial deposits | 631 | 826 |
Provision for contingencies | ||
Disclosure of other provisions [line items] | ||
Estimated financial effect of contingent liabilities | 393 | 607 |
Provision for contingencies | Labor and social security contingencies | ||
Disclosure of other provisions [line items] | ||
Estimated financial effect of contingent liabilities | R$ 393 | R$ 607 |
Related parties (Details)
Related parties (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Related parties [member] | ||
Assets | ||
Loan (non-current) | R$ 29322 | R$ 26180 |
Liabilities | ||
Dividends payable | 57,364 | 76,909 |
Loan (non-current): | 620,842 | 769,792 |
Key management personnel compensation | 77,267 | 35,263 |
Business transactions | ||
Revenue from sale of goods, related party transactions | 125 | 24 |
Purchases of goods, related party transactions | (603) | 0 |
Net Income (loss) | (478) | 24 |
Ambipar Participacoes e Empreendimentos S.A. | ||
Assets | ||
Loan (non-current) | 4,500 | 4,500 |
Liabilities | ||
Loan (non-current): | 564,571 | 703,165 |
Ambipar Environment Reverse Manufacturing S.A. | ||
Assets | ||
Loan (non-current) | 34 | 34 |
Liabilities | ||
Loan (non-current): | 1 | 1 |
Ambipar R&D Pesquisa, Desenvolvimento Ltda | ||
Assets | ||
Loan (non-current) | 43 | 43 |
Liabilities | ||
Loan (non-current): | 99 | 58 |
Ambipar Logistics Ltda. | ||
Assets | ||
Loan (non-current) | 1,815 | 1,815 |
Liabilities | ||
Loan (non-current): | 2,145 | 2,014 |
Environmental ESG Participacoes S.A. | ||
Assets | ||
Loan (non-current) | 12,595 | 9,095 |
Liabilities | ||
Loan (non-current): | 9,747 | 9,731 |
Ambipar Eco Products S.A. | ||
Assets | ||
Loan (non-current) | 2,229 | 2,229 |
Liabilities | ||
Loan (non-current): | 2,209 | 2,212 |
Ambipar Workforce Solution Mao de Obra Temp, Ltda. | ||
Assets | ||
Loan (non-current) | 6,094 | 6,078 |
Liabilities | ||
Loan (non-current): | 5,578 | 5,578 |
Ambipar Environmental Solutio-s-Solucoes Ambientais Ltda. | ||
Assets | ||
Loan (non-current) | 1,154 | 1,154 |
Liabilities | ||
Loan (non-current): | 3,203 | 1,332 |
Ambipar Environment Waste Logistics Ltda, | ||
Assets | ||
Loan (non-current) | 717 | 943 |
Liabilities | ||
Loan (non-current): | 1,296 | 1,088 |
Ambipar Insurance Corretora de Seguros Ltda | ||
Assets | ||
Loan (non-current) | 0 | 42 |
Ambipar Coprocessing Ltda | ||
Assets | ||
Loan (non-current) | 2 | 2 |
Disal Chile Servicios Integrales Ltda | ||
Assets | ||
Loan (non-current) | 0 | 49 |
Liabilities | ||
Loan (non-current): | 204 | 0 |
Ambipar Bank Intermediao de Negcios, Pagamentos e Participaes S.A. | ||
Assets | ||
Loan (non-current) | 1 | 196 |
Liabilities | ||
Loan (non-current): | 30,337 | 43,523 |
Ambipar Green Tech Ltda | ||
Liabilities | ||
Loan (non-current): | 93 | 19 |
Ambipar Compliance Solutions S.A. | ||
Liabilities | ||
Loan (non-current): | 3 | 3 |
Ambipar Environmental Centroeste S.A. | ||
Liabilities | ||
Loan (non-current): | 143 | 4 |
Brasil Coleta Gerenciamento de Resduos Ltda | ||
Liabilities | ||
Loan (non-current): | 700 | 700 |
Controlling shareholder | ||
Liabilities | ||
Dividends payable | 38,355 | 69,509 |
Non-controlling shareholders | ||
Liabilities | ||
Dividends payable | 19,009 | 7,400 |
Disal Chile Sanitarios Portables Ltda. | ||
Assets | ||
Loan (non-current) | 96 | 0 |
Business transactions | ||
Revenue from sale of goods, related party transactions | 125 | 24 |
Gestion de Servicios Ambientales S.A.C. | ||
Assets | ||
Loan (non-current) | 12 | 0 |
Liabilities | ||
Loan (non-current): | 255 | 165 |
Disal Chile Sanitarios Portables Ltda, | ||
Liabilities | ||
Loan (non-current): | 153 | 199 |
Business transactions | ||
Purchases of goods, related party transactions | (603) | 0 |
Ambipar ESG Brasil S.A. [Member] | ||
Assets | ||
Loan (non-current) | 30 | 0 |
Recitotal Com. Serv Ltda [Member] | ||
Liabilities | ||
Loan (non-current): | 8 | 0 |
Ambipar Environmental Mining Ltda. [Member] | ||
Liabilities | ||
Loan (non-current): | 89 | 0 |
Ambipar Environmental Nordeste Ltda [Member] | ||
Liabilities | ||
Loan (non-current): | R$ 8 | R$ 0 |
Related parties - Remuneration
Related parties - Remuneration of key personnel (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Disclosure of transactions between related parties [abstract] | ||
Short-term benefits | R$ 77267 | R$ 35263 |
Benefits, such as vehicle use, reimbursement, travel, and others | R$ 2025 | R$ 833 |
Shareholders' equity - Capital
Shareholders' equity - Capital (Details) - BRL (R$) | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 |
Capital | R$ 1443108000 | R$ 261920000 | |
Issued capital [member] | |||
Number of shares issued | 55,429,851 | 261,920,439 | 261,920,439 |
Capital | R$ 1443108000 | R$ 261920439 | R$ 261920439 |
Issuance new shares [Member] | |||
Number of shares issued | 177,977,323 | 0 | |
Capital | R$ 263004000 | R$ 0 | |
Capital reduction - transaction with HPX Corp, pursuant to the terms of the Business Combination [Member] | |||
Number of shares issued | (439,897,762) | 0 | |
Capital | R$ 524924439 | R$ 0 | |
Ambipar Participações e Empreendimentos S.A. [Member] | |||
Number of shares issued | 39,234,746 | 0 | |
Capital | R$ 841029236.14 | R$ 0 | |
PIPE investors [Member] | |||
Number of shares issued | 13,323,800 | 0 | |
Capital | R$ 555892822.91 | R$ 0 | |
HPX Corporation [Member] | |||
Number of shares issued | 1,916,100 | 0 | |
Capital | R$ 6333075.86 | R$ 0 | |
Others Investors [Member] | |||
Number of shares issued | 955,205 | 0 | |
Capital | R$ 39852865.09 | R$ 0 |
Shareholders' equity - Business
Shareholders' equity - Business Combination (Details) $ / shares in Units, $ in Millions | 12 Months Ended | ||||||
Mar. 03, 2023 BRL (R$) shares tranche | Dec. 31, 2023 BRL (R$) | Mar. 03, 2023 USD ($) shares tranche | Feb. 28, 2023 BRL (R$) | Feb. 28, 2023 $ / shares | Dec. 31, 2022 BRL (R$) | Dec. 31, 2021 | |
Disclosure of classes of share capital [line items] | |||||||
Goodwill recognised as of acquisition date | R$ 213123000 | R$ 508174000 | |||||
Percentage of Reserve Allocation of Net Income | 5% | ||||||
Percentage of Reserve Not Exceeds Overall Equity | 20% | ||||||
HPX Corporation [Member] | |||||||
Disclosure of classes of share capital [line items] | |||||||
Percentage of voting equity interests acquired | 70.80% | 70.80% | 100% | ||||
Capital Contribution | R$ 909800000 | $ 174.7 | |||||
Cash transferred | 48,100,000 | 9.2 | |||||
Financial assets recognised as of acquisition date | 595,800,000 | 114.5 | |||||
Financial liabilities recognised as of acquisition date | 263,000,000 | 50.5 | |||||
Stock listing expenses | 100,900,000 | R$ 100908000 | $ 19.4 | ||||
Extraordinary Expenses | R$ 18913000 | ||||||
Number of instruments or interests issued or issuable | shares | 11,000,000 | 11,000,000 | |||||
Number of shares each tranches | shares | 5,500,000 | 5,500,000 | |||||
Number of Tranche | tranche | 2 | 2 | |||||
Description of Tranches conditions | The first tranche will be granted if the AMBI quotation exceeds US$17.0 per share during any 20 trading sessions out of 30 consecutive trading sessions. The second tranche will be granted if the AMBI quotation exceeds US$20.0 per share during any 20 trading sessions out of 30 consecutive trading sessions. If these objectives are not achieved by March 3, 2026, the Earn-out not awarded will be cancelled. | ||||||
Market price per share | $ / shares | $ 9.89 | ||||||
Transaction and Exchange cost | R$ 5203.7000 | ||||||
Goodwill recognised as of acquisition date | R$ 326056000 |
Shareholders' equity - Busine_2
Shareholders' equity - Business Combinations (Details) R$ in Thousands, $ in Millions | Dec. 31, 2023 BRL (R$) | Mar. 03, 2023 BRL (R$) | Mar. 03, 2023 USD ($) | Dec. 31, 2022 BRL (R$) |
Disclosure of classes of share capital [line items] | ||||
HPX Liabilities | R$ 285206 | R$ 330309 | ||
HPX net assets | 373,153 | R$ 984103 | ||
HPX Corporation [Member] | ||||
Disclosure of classes of share capital [line items] | ||||
Cost of shares issued | 146,741 | |||
Fair value of Earn-out shares | (44,240) | |||
Adjusted cost of shares issued to HPX shareholders | 102,501 | |||
HPX Assets | 48,083 | |||
HPX Liabilities | 49,676 | |||
HPX net assets | R$ 1593 | |||
Stock listing expense | R$ 100908 | R$ 100900 | $ 19.4 |
Shareholders' equity - Earnings
Shareholders' equity - Earnings per share (Details) - BRL (R$) R$ / shares in Units, R$ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Disclosure of classes of share capital [line items] | |||
Profit for the year | R$ 17176 | R$ 187874 | R$ 138142 |
Weighted average number of ordinary shares used in calculating basic earnings per share | 55,429,851 | 261,920,439 | 48,615,599 |
Basic earnings (loss) per share | R$ 0.1912 | R$ 0.7173 | R$ 2.8415 |
Diluted earnings (loss) per share | R$ 0.1662 | R$ 0.7173 | R$ 2.8415 |
Warrant shares | 16,179,990 | ||
Basic Earning Per Shares [Member] | |||
Disclosure of classes of share capital [line items] | |||
Weighted average number of ordinary shares used in calculating basic earnings per share | 89,844,949 | 261,920,439 | 48,615,599 |
Diluted earning per share [Member] | |||
Disclosure of classes of share capital [line items] | |||
Weighted average number of ordinary shares used in calculating basic earnings per share | 103,328,274 | 261,920,439 | 48,615,599 |
Shareholders' equity - Capita_2
Shareholders' equity - Capital transaction (Details) | Jun. 28, 2023 | Dec. 31, 2023 |
Emergencias Participacoes S.A. | ||
Disclosure of classes of share capital [line items] | ||
Percentage of voting equity interests acquired | 100% | |
Inversiones Disal Emergencias S.A. | ||
Disclosure of classes of share capital [line items] | ||
Percentage of voting equity interests acquired | 100% | |
Proportion of ownership interests held by non-controlling interests | 50% | |
Suatrans Chile S.A. | ||
Disclosure of classes of share capital [line items] | ||
Proportion of ownership interest in subsidiary | 100% |
Shareholders' equity (Details)
Shareholders' equity (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | ||
Identifiable assets acquired (liabilities assumed) | R$ 373153 | R$ 984103 |
Consideration transferred, acquisition-date fair value | 733,604 | 1,450,755 |
Determining goodwill from expected future profitability | ||
Consideration transferred, acquisition-date fair value | 733,604 | 1,450,755 |
Goodwill recognised as of acquisition date | 213,123 | R$ 508174 |
Inversiones Disal Emergencias S.A. | ||
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | ||
Cash and cash equivalents recognised as of acquisition date | (1,005) | |
Other assets | 25,650 | |
Other liabilities | (323) | |
Identifiable assets acquired (liabilities assumed) | (26,332) | |
Consideration transferred, acquisition-date fair value | 144,430 | |
Cash flow on acquisitions of companies with shareholders | 143,425 | |
Determining goodwill from expected future profitability | ||
Consideration transferred, acquisition-date fair value | 144,430 | |
Goodwill recognised as of acquisition date | R$ 118098 | |
Percentage of voting equity interests acquired | 100% |
Segment reporting (Details)
Segment reporting (Details) - BRL (R$) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Disclosure of operating segments [line items] | |||
Revenue from contracts with customers | R$ 2589960000 | R$ 1684896000 | R$ 822203000 |
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | R$ 2772136000 | 2,196,855,000 | 926,999,000 |
Threshold Percentage of Revenue | 10% | ||
BRAZIL | |||
Disclosure of operating segments [line items] | |||
Revenue from contracts with customers | R$ 936213000 | R$ 534113000 | 210,397,000 |
Non-current assets percent | 33% | 29% | |
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | R$ 927490000 | R$ 629055000 | 289,762,000 |
Latin America (Other than Brazil) | |||
Disclosure of operating segments [line items] | |||
Revenue from contracts with customers | 188,968,000 | 186,156,000 | 144,410,000 |
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | 75,238,000 | 45,073,000 | 42,875,000 |
UNITED KINGDOM | |||
Disclosure of operating segments [line items] | |||
Revenue from contracts with customers | 150,228,000 | 175,091,000 | 132,617,000 |
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | 108,155,000 | 111,350,000 | 115,549,000 |
North America [Member] | |||
Disclosure of operating segments [line items] | |||
Revenue from contracts with customers | 1,314,551,000 | 789,536,000 | 334,779,000 |
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | R$ 1661253000 | R$ 1411377000 | R$ 478813000 |
Net Revenues (Details)
Net Revenues (Details) - BRL (R$) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Disclosure of disaggregation of revenue from contracts with customers [line items] | |||
Revenue from contracts with customers | R$ 2589960000 | R$ 1684896000 | R$ 822203000 |
Country of domicile [member] | |||
Disclosure of disaggregation of revenue from contracts with customers [line items] | |||
Revenue from contracts with customers | 843,588,000 | 534,114,000 | 210,397,000 |
Foreign countries [member] | |||
Disclosure of disaggregation of revenue from contracts with customers [line items] | |||
Revenue from contracts with customers | R$ 1746372000 | R$ 1150782000 | R$ 611806000 |
Costs and expenses by nature (D
Costs and expenses by nature (Details) - BRL (R$) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Expenses by nature [abstract] | |||
Raw materials and consumables used | R$ 94726000 | R$ 30395000 | R$ 32036000 |
Wages and salaries | (1,051,125,000) | (647,356,000) | (317,749,000) |
Fuel expense | (59,455,000) | (58,115,000) | (24,744,000) |
Freight and Tolls | (5,860,000) | (17,181,000) | (2,683,000) |
Repairs and maintenance expense | (94,545,000) | (58,022,000) | (24,306,000) |
Property tax expense | (23,073,000) | (20,191,000) | (10,099,000) |
Rental expense | (929,000) | (11,936,000) | (8,884,000) |
Rental of Personal Properties | (542,000) | (19,087,000) | (14,294,000) |
Communication expense | (14,352,000) | (6,440,000) | (2,011,000) |
Travel expense | (68,249,000) | (33,215,000) | (12,588,000) |
Depreciation and amortisation expense | (181,864,000) | (112,029,000) | (60,163,000) |
Advertising expense | (17,622,000) | (10,783,000) | (3,399,000) |
Services expense | (407,090,000) | (210,471,000) | (89,455,000) |
IPO Costs | (120,963,000) | ||
Other expenses | (89,182,000) | (116,545,000) | (41,762,000) |
Operating expense excluding cost of sales | (2,229,577,000) | (1,351,766,000) | (644,173,000) |
Cost of sales | (2,090,482,000) | (1,337,749,000) | (618,691,000) |
Selling, general and administrative expense | (28,385,000) | (26,553,000) | (26,837,000) |
Other operating income (expense) | (110,710,000) | 12,536,000 | 1,355,000 |
Expenses, by nature | R$ 2229577000 | R$ 1351766000 | R$ 644173000 |
Net financial income (Details)
Net financial income (Details) - BRL (R$) | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Financial income: | |||
Discounts obtained | R$ 190000 | R$ 800000 | R$ 82000 |
Interest charged | 1,259,000 | 820,000 | 830,000 |
Revenues from interest eaning bank deposit | 13,744,000 | 6,441,000 | 3,714,000 |
Monetary Variation | 17,035,000 | 258,000 | 40,000 |
Foreign exchange income | 9,513,000 | 315,000 | 5,636,000 |
Other finance income | 1,744,000 | 933,000 | 474,000 |
Finance income | 43,485,000 | 9,567,000 | 10,776,000 |
Financial expenses: | |||
Interest paid | (7,194,000) | (4,732,000) | (1,610,000) |
Interest on Right of Use | 3,434,000 | 4,183,000 | 978,000 |
Interest expense on borrowings | (54,546,000) | (27,329,000) | (7,454,000) |
Interest on debentures | 89,069,000 | 52,371,000 | 0 |
Discounts given | 95,521,000 | 1,529,000 | 830,000 |
Bank expenses | 3,812,000 | 2,478,000 | 362,000 |
IOF | 824,000 | 3,469,000 | 1,108,000 |
Intercompany interest | 8,284,000 | 4,613,000 | 0 |
Exchange variation | 289,000 | 402,000 | 0 |
Foreign exchange costs | (15,262,000) | (8,518,000) | (163,000) |
Other finance income (cost) | (16,592,000) | (3,917,000) | (299,000) |
Finance costs | (294,827,000) | (113,541,000) | (12,804,000) |
Finance income (cost) | R$ 251342000 | R$ 103974000 | R$ 2028000 |
Income tax and social contrib_2
Income tax and social contribution - breakdown of expense (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Income tax and contribution [Abstract] | |||
Current tax expense (income) | R$ 78999 | R$ 35806 | R$ 23773 |
Deferred tax expense (income) recognised in profit or loss | (12,866) | (9,104) | (14,087) |
Tax expense (income) | R$ 91865 | R$ 44910 | R$ 37860 |
Income tax and social contrib_3
Income tax and social contribution - Reconciliation of income tax and social contribution expenses (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Income tax and contribution [Abstract] | |||
Accounting profit | R$ 109041 | R$ 232784 | R$ 176002 |
Tax expense (income) at applicable tax rate | (37,074) | (79,147) | (59,841) |
Equity in net income of subsidiaries | 0 | 10,671 | 0 |
Tax effect of tax losses | 4,424 | (16,434) | (8,987) |
Tax effect of foreign tax rates | (45,742) | 18,212 | 38,571 |
Tax effect from change in tax rate | (25,414) | (13,115) | (4,061) |
Other tax effects for reconciliation between accounting profit and tax expense (income) | 11,941 | 34,903 | (3,542) |
Tax expense (income) | R$ 91865 | R$ 44910 | R$ 37860 |
Average effective tax rate | 84.20% | 19.30% | 21.50% |
Applicable tax rate | 34% |
Income tax and social contrib_4
Income tax and social contribution - Deferred income tax and social contribution (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 |
Tax bases - Assets | |||
Tax bases - Assets | R$ 84705 | R$ 74766 | R$ 26432 |
Income tax - 25% | 21,177 | 18,692 | 6,608 |
Social contribution - 9% | 7,623 | 6,728 | 2,379 |
Deferred tax assets | 28,800 | 25,420 | 8,987 |
Tax bases - Liabilities | |||
Tax bases - Liabilities | (552,304) | (561,273) | (98,246) |
Income tax - 25% | (138,077) | (140,318) | (24,562) |
Social contribution - 9% | (49,707) | (50,515) | (8,842) |
Deferred tax liabilities | (187,784) | (190,833) | (33,404) |
Unused tax losses [member] | |||
Tax bases - Assets | |||
Tax bases - Assets | 12,245 | 25,304 | 17,962 |
Temporary differences [member] | |||
Tax bases - Assets | |||
Tax bases - Assets | 72,460 | 25,770 | 8,470 |
Tax bases - Liabilities | |||
Tax bases - Liabilities | (389,047) | (436,602) | (52,384) |
Provisions - temporary differences | |||
Tax bases - Assets | |||
Tax bases - Assets | 0 | 23,692 | 0 |
Tax bases - Liabilities | |||
Tax bases - Liabilities | R$ 163257 | R$ 124671 | R$ 45862 |
Income tax and social contrib_5
Income tax and social contribution - Changes in deferred income tax and social contribution (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | ||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Reconciliation of changes in deferred tax liability (asset) [abstract] | |||
Deferred tax liability (asset) at beginning of period | R$ 165413 | R$ 24417 | R$ 7130 |
Deferred tax expense (income) recognised in profit or loss | (12,866) | (9,104) | (14,087) |
Other changes | 19,295 | (131,892) | (3,200) |
Deferred tax liability (asset) at end of period | R$ 158984 | R$ 165413 | R$ 24417 |
Income tax and social contrib_6
Income tax and social contribution - Realization of deferred income tax and social contribution (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |||
Deferred tax assets | R$ 28800 | R$ 25420 | R$ 8987 |
2024 | |||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |||
Deferred tax assets | 5,760 | 6,355 | 2,247 |
2025 | |||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |||
Deferred tax assets | 5,760 | 6,355 | 2,247 |
2026 | |||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |||
Deferred tax assets | 5,760 | 6,355 | 2,247 |
2027 | |||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |||
Deferred tax assets | 5,760 | 6,355 | 2,246 |
2028 | |||
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | |||
Deferred tax assets | R$ 5760 | R$ 0 | R$ 0 |
Cash flow information (Details)
Cash flow information (Details) - BRL (R$) R$ in Thousands | 12 Months Ended | |
Dec. 31, 2023 | Dec. 31, 2022 | |
Cash flow from investing activities | ||
Acquisition of property, plant, and equipment by financing | R$ 29193 | R$ 138834 |
Acquisition of fixed assets through advance | 20,913 | 0 |
Acquisition of investment with exchange of shares in subsidiaries | 368,260 | 0 |
Balance payable for acquisition of investment | 285,206 | 16,311 |
Net cash used in investing activities | 703,572 | 155,145 |
Cash flow from financing activities | ||
Operational lease | 129,551 | 0 |
Accumulated translation adjustment | 118,891 | 75,422 |
Participation of non-controlling | 75,085 | 24,153 |
Warrant and earn out | 30,753 | 0 |
Capital increase with investment receipt | 263,004 | 0 |
Net cash generated from financing activities | R$ 617284 | R$ 99575 |
Subsequent events (Details)
Subsequent events (Details) - BRL (R$) | 12 Months Ended | ||||
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Mar. 27, 2024 | Jan. 31, 2024 | |
Disclosure of non-adjusting events after reporting period [line items] | |||||
Borrowings | R$ 1247652000 | R$ 1318138000 | |||
Revenue from contracts with customers | 2,589,960,000 | 1,684,896,000 | R$ 822203000 | ||
UNITED KINGDOM | |||||
Disclosure of non-adjusting events after reporting period [line items] | |||||
Revenue from contracts with customers | R$ 150228000 | R$ 175091000 | R$ 132617000 | ||
Emergncia Participaes S.A. | |||||
Disclosure of non-adjusting events after reporting period [line items] | |||||
Notes and debentures issued | R$ 2788540000 | ||||
Issuance of Green Notes [Member] | Ambipar Lux S.à.r.l [Member] | |||||
Disclosure of non-adjusting events after reporting period [line items] | |||||
Notional amount | R$ 200000000000 | ||||
Borrowings, interest rate | 9.875% |