| (In thousands) | December 31, 2023 | December 31, 2022 | December 31, 2021 | |||||||||
| Current Income tax expense (benefit) | R$ | 36,065 | R$ | 2,706 | R$ | (275) | ||||||
| Deferred Income tax expense (benefit) | (122,748) | 22,681 | (119,706) | |||||||||
| Total income tax expense (benefit) | R$ | (86,683) | R$ | 25,387 | R$ | (119,981) | ||||||
| Notes | August 7, 2023 | December 31, 2022 | ||||||||||||||||||
| Liabilities and shareholders’ equity | Current liabilities | Accounts payable to suppliers | 14 | 53,130 | 50,994 | |||||||||||||||
| Lease liability | 15 | 3,712 | 3,254 | |||||||||||||||||
| Labor obligations, vacation and social charges | 17 | 56,842 | 131,901 | |||||||||||||||||
| Related parties | 18 | 145 | — | |||||||||||||||||
| Payables for business combinations | 19 | 7,538 | 78,246 | |||||||||||||||||
| Advances from customers | 20 | 3,229 | — | |||||||||||||||||
| Income tax and social contribution | 24 a) | 9,706 | — | |||||||||||||||||
| Taxes payable | 21 | 5,381 | 24,355 | |||||||||||||||||
| Dividends and interest on net equity | 23 d) | — | 120,900 | |||||||||||||||||
| Other accounts payable | 3,483 | 2,942 | ||||||||||||||||||
| Liabilities held for sale | 13 | — | 22,568 | |||||||||||||||||
| Total current liabilities | 143,166 | 435,160 | ||||||||||||||||||
| Non-current liabilities | Lease liability | 15 | 4,438 | 6,571 | ||||||||||||||||
| Payables for business combinations | 19 | 4,195 | 3,313 | |||||||||||||||||
| Taxes payable | 21 | 45,431 | 40,254 | |||||||||||||||||
| Provisions | 22 | 21,631 | 14,074 | |||||||||||||||||
| Total non-current liabilities | 75,695 | 64,212 | ||||||||||||||||||
| Total liabilities | 218,861 | 499,372 | ||||||||||||||||||
| Shareholders’ equity | Share capital | 23 a) | 1,715,269 | 1,715,269 | ||||||||||||||||
| Capital reserves | 23 b) | 159,593 | 169,128 | |||||||||||||||||
| Profit reserves | 23 c) | 314,827 | 314,827 | |||||||||||||||||
| Profit for the period/year | 108,023 | — | ||||||||||||||||||
| Total shareholders’ equity | 2,297,712 | 2,199,224 | ||||||||||||||||||
| Total liabilities and shareholders’ equity | 2,516,573 | 2,698,596 | ||||||||||||||||||
| August 7, | December 31, | December 31, | |||||||||||||||||
| Notes | 2023 | 2022 | 2021 | ||||||||||||||||
| Revenue | 26 | 494,615 | 872,293 | 751,282 | |||||||||||||||
| Cost of services rendered | 27 | (228,167) | (369,293) | (368,952) | |||||||||||||||
| Gross income | 266,448 | 503,000 | 382,330 | ||||||||||||||||
| Operating expenses | Selling expenses | 27 | (51,945) | (69,116) | (60,329) | ||||||||||||||
| General and administrative expenses | 27 | (164,213) | (218,302) | (206,574) | |||||||||||||||
| Other income | 13 | 36,072 | — | — | |||||||||||||||
| Operating profit | 86,362 | 215,582 | 115,427 | ||||||||||||||||
| Financial income | 28 | 102,741 | 154,894 | 136,958 | |||||||||||||||
| Financial expenses | 28 | (19,006) | (32,269) | (16,229) | |||||||||||||||
| Financial income (expenses) | 83,735 | 122,625 | 120,729 | ||||||||||||||||
| Share of net loss of joint venture accounted for using the equity method | 10 | (3,010) | — | — | |||||||||||||||
| Profit before income tax and social contribution | 167,087 | 338,207 | 236,156 | ||||||||||||||||
| Income tax and social contribution | Current and deferred | 24 b) | (59,064) | (40,457) | (60,959) | ||||||||||||||
| Profit for the period/year | 108,023 | 297,750 | 175,197 | ||||||||||||||||
| Profit attributable to: | |||||||||||||||||||
| Owners of the Company | 108,023 | 297,750 | 175,197 | ||||||||||||||||
| Other comprehensive income | — | — | — | ||||||||||||||||
| Total comprehensive income for the period/year | 108,023 | 297,750 | 175,197 | ||||||||||||||||
| Total comprehensive income attributable to: | |||||||||||||||||||
| Owners of the Company | 108,023 | 297,750 | 175,197 | ||||||||||||||||
| Earnings per share | Basic earnings per share - R$ | 29.i) | 0.2037 | 0.5607 | 0.3320 | ||||||||||||||
| Diluted earnings per share - R$ | 29.ii) | 0.2023 | 0.5565 | 0.3290 | |||||||||||||||
| January 1, | January 1, to | January 1, to | |||||||||||||||||||
| to August | December 31, | December 31, | |||||||||||||||||||
| Notes | 7, 2023 | 2022 | 2021 | ||||||||||||||||||
| Operating activities | Profit for the period/year | 108,023 | 297,750 | 175,197 | |||||||||||||||||
| Adjustments for | Depreciation and amortization | 27 | 115,345 | 195,583 | 188,236 | ||||||||||||||||
| Financial expense on loans, borrowings and debentures | 15, 16 | 702 | 4,942 | 8,097 | |||||||||||||||||
| Transaction costs on loans and debentures | 15, 16 | — | 1,010 | 1,504 | |||||||||||||||||
| Unwinding of the time value of money | 28 | 12,033 | 1,218 | 470 | |||||||||||||||||
| Expected credit losses on accounts receivable | 7 | 3,477 | 815 | 1,507 | |||||||||||||||||
| Provisions for civil, labor and tax losses | 22 | 16,581 | 11,550 | 21,011 | |||||||||||||||||
| Accrued interest and fines related to provision for contingencies | 22 | 20 | 4,094 | 1,487 | |||||||||||||||||
| Loss on disposal of property and equipment | 11, 12 | 1,490 | 6,436 | 4,404 | |||||||||||||||||
| Impairment losses on non-financial assets | 27 | — | — | 23,360 | |||||||||||||||||
| Labor obligations – Business combination | — | 30,829 | 33,151 | ||||||||||||||||||
| Share of net loss of joint venture accounted for using the equity method | 10 | 3,010 | — | — | |||||||||||||||||
| Gain on loss of control of subsidiary | 13 | (36,072) | — | — | |||||||||||||||||
| Write - off of leases | 15 b) | — | (7,541) | (38) | |||||||||||||||||
| Change in fair value of contingent consideration | 28 | — | 20,676 | (79,538) | |||||||||||||||||
| Others | (183) | (1,204) | 360 | ||||||||||||||||||
| Expenses with restricted shares plan | 31 | 1,404 | 1,006 | 2,681 | |||||||||||||||||
| Income tax and social contribution - current and deferred | 24 | 59,064 | 40,457 | 60,959 | |||||||||||||||||
| Changes in operating assets and liabilities | Accounts receivable | 8,748 | (16,578) | (6,655) | |||||||||||||||||
| Judicial deposits | (1,405) | (10,859) | — | ||||||||||||||||||
| Related parties | (1,243) | 260 | (276) | ||||||||||||||||||
| Prepaid expenses | (2,892) | (4,112) | 1,253 | ||||||||||||||||||
| Indemnification asset | (13,333) | 478 | — | ||||||||||||||||||
| Current tax assets | (3,374) | (41,749) | (7,257) | ||||||||||||||||||
| Other assets | 3,888 | (3,261) | 1,221 | ||||||||||||||||||
| Accounts payable to suppliers | 2,136 | 14,429 | (9,451) | ||||||||||||||||||
| Labor obligations, vacation and social charges | (78,396) | 36,625 | (1,191) | ||||||||||||||||||
| Taxes payable | (37,110) | 20,970 | (7,323) | ||||||||||||||||||
| Related parties | 145 | 6,104 | (242) | ||||||||||||||||||
| Advances from customers | 3,229 | (2,366) | 847 | ||||||||||||||||||
| Other accounts payable | 13,236 | (1,197) | (225) | ||||||||||||||||||
| Provisions | 22 | (9,044) | (7,205) | (4,843) | |||||||||||||||||
| Cash generated by operating activities | 169,479 | 599,160 | 408,706 | ||||||||||||||||||
| Income tax and social contribution paid | (13,470) | (81,918) | (47,478) | ||||||||||||||||||
| Net cash flows from operating activities | 156,009 | 517,242 | 361,228 | ||||||||||||||||||
| Investing activities | Acquisitions of property and equipment | 11 | (5,413) | (1,293) | (2,683) | ||||||||||||||||
| Acquisitions of intangible assets | 12 | (143,448) | (260,179) | (202,533) | |||||||||||||||||
| Cash effect on loss of control of subsidiary | 13 | (15,904) | — | (113,655) | |||||||||||||||||
| Payments for business combinations | (84,780) | — | (8,000) | ||||||||||||||||||
| Net cash used in investing activities | (249,545) | (261,472) | (326,871) | ||||||||||||||||||
| Financing activities | Proceeds from funding of loans, borrowings, leases and debentures | 15, 16 | — | 2,625 | 4,213 | ||||||||||||||||
| Payment of loans, borrowings, leases and debentures | 15, 16 | (2,377) | (73,659) | (102,580) | |||||||||||||||||
| Interest paid on loans, borrowings and debentures | 15, 16 | — | (4,624) | (4,294) | |||||||||||||||||
| Costs paid on loans, borrowings and debentures | — | (68) | (161) | ||||||||||||||||||
| Share issuance costs | — | — | (1,018) | ||||||||||||||||||
| Capital increase | — | — | 48,488 | ||||||||||||||||||
| Dividends and interest on net equity paid | 23.d) | (120,900) | (38,169) | (15,008) | |||||||||||||||||
| Treasury shares | 23.e) | (4,498) | (9,657) | — | |||||||||||||||||
| Net cash used in financing activities | (127,775) | (123,552) | (70,360) | ||||||||||||||||||
| Increase (decrease) in cash and cash equivalents | (221,311) | 132,218 | (36,003) | ||||||||||||||||||
| Cash and cash equivalents at the beginning of the period/year (*) | 6 | 1,396,300 | 1,264,082 | 1,300,085 | |||||||||||||||||
| Cash and cash equivalents at the end of the period/year (*) | 6, 13 | 1,174,989 | 1,396,300 | 1,264,082 | |||||||||||||||||
| PIS and | |||||||||||||||||||||||||||||||||||||
| COFINS payable | |||||||||||||||||||||||||||||||||||||
| on the | |||||||||||||||||||||||||||||||||||||
| ISS -PIS | remeasurement | ||||||||||||||||||||||||||||||||||||
| INSS on | and | of fair value of | Deductibility - | ||||||||||||||||||||||||||||||||||
| Severance | COFINS | contingent | SEBRAE/INC | ||||||||||||||||||||||||||||||||||
| pay | basis | consideration | RA and FNDE | Total | |||||||||||||||||||||||||||||||||
| As of January 1, 2022 | 5,427 | 12,954 | 3,879 | 11,768 | 34,028 | ||||||||||||||||||||||||||||||||
| Principal additions | 627 | 1,706 | — | 4,565 | 6,898 | ||||||||||||||||||||||||||||||||
| Interest additions | 496 | 1,280 | — | 1,431 | 3,207 | ||||||||||||||||||||||||||||||||
| Reversal | — | — | (3,879) | — | (3,789) | ||||||||||||||||||||||||||||||||
| As of December 31, 2022 | 6,550 | 15,940 | — | 17,764 | 40,254 | ||||||||||||||||||||||||||||||||
| Principal additions | 215 | 965 | — | 380 | 1,560 | ||||||||||||||||||||||||||||||||
| Interest additions | 1,078 | 1,315 | — | 1,224 | 3,617 | ||||||||||||||||||||||||||||||||
| As of August 7, 2023 | 7,843 | 18,220 | — | 19,368 | 45,431 | ||||||||||||||||||||||||||||||||
