v3.25.1
FINANCIAL ASSETS AND LIABILITIES - Summary of Derivative Financial Instruments (Detail) - BRL (R$)
R$ in Thousands
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]      
Total financial instruments R$ 329,124 R$ (868,346)  
Current assets 905,341 202,399  
Non-current assets 2,893,987 2,344,400  
Current liabilities (2,504,117) (1,250,520)  
Non-current liabilities (966,087) (2,164,625)  
Total 329,124 (868,346)  
Mark-to-market income 1,972,859 (1,365,169) R$ (6,489,668)
CSAN3 [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount R$ 1,817,821    
The contracted value of CSAN3 shares with total return swap (in shares) 110,995,312    
Swap agreements (TRS) [member]      
Disclosure of detailed information about financial instruments [line items]      
Mark-to-market income R$ 1,073,657 83,390  
Foreign exchange rate derivatives [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount 1,453,896 369,814  
Fair value 31,488 30,530  
Foreign exchange rate derivatives [member] | Forward agreements [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount [1] 1,042,896 6,716  
Fair value [1] 28,392 (147)  
Foreign exchange rate derivatives [member] | FX option agreements [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount 411,000 363,098  
Fair value 3,096 30,677  
Foreign exchange and interest rate risk [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount 38,896,740 48,763,807  
Fair value 1,301,110 (1,643,342)  
Foreign exchange and interest rate risk [member] | Swap agreements (interest) [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount [2] 6,453,930 7,209,400  
Fair value [2] (364,783) (10,686)  
Foreign exchange and interest rate risk [member] | Swap agreements (interest and FX) [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount [3] 20,195,459 18,260,969  
Fair value [3] 1,912,553 (1,546,736)  
Foreign exchange and interest rate risk [member] | Forward agreements (interest and FX)      
Disclosure of detailed information about financial instruments [line items]      
Notional amount [4] 8,985,594  
Fair value [4] (939,559)  
Foreign exchange and interest rate risk [member] | Swap agreements (interest and inflation)      
Disclosure of detailed information about financial instruments [line items]      
Notional amount [2] 12,247,351 14,307,844  
Fair value [2] (246,660) 853,639  
Share price risk [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount 6,485,530 20,484,273  
Fair value (996,316) 740,133  
Share price risk [member] | Swap agreements (TRS) [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount [5] 1,817,821 1,775,341  
Fair value [5] (1,073,657) 88,297  
Share price risk [member] | Call Spread [Member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount [4] 4,667,709 5,594,212  
Fair value [4] 77,341 366,296  
Share price risk [member] | Collar (Vale Shares) [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount 13,114,720  
Fair value 285,540  
Commodity derivatives [member]      
Disclosure of detailed information about financial instruments [line items]      
Notional amount 21,174 28,494  
Fair value (7,158) 4,333  
Commodity derivatives [member] | Forward contract - NDF      
Disclosure of detailed information about financial instruments [line items]      
Notional amount 21,174 28,494  
Fair value R$ (7,158) R$ 4,333  
[1] To hedge exposures and expenses in foreign currency, the Company and its subsidiaries have foreign exchange forward agreements and/or options indexed to foreign exchange.
[2] The Company structured derivatives to protect against exposure to pre-fixed interest in Reais in order to convert such debt into post-fixed debt. In interest rate and inflation swap transactions, the Company positions itself as assets in the Índice Nacional de Preços ao Consumidor Amplo (“IPCA”) plus fixed interest and liabilities at a percentage of the CDI.
[3] The Company and its subsidiary Rumo carry out interest rate and foreign exchange swap transactions, in which the companies position themselves as assets in US dollars plus fixed interest and liabilities at a percentage of the CDI.
[4] The Company structured derivatives, to protect against price fluctuations in Vale's shares.
[5] The Company entered into TRS derivative contracts with commercial banks. Through the TRS, with financial settlement, Cosan will receive the return on the variation in the price of CSAN3 shares, adjusted by dividends for the period, and will pay annual interest referenced to CDI plus spread. The equivalent contracted amount of CSAN3 shares with TRS was 110,995,312 shares, and the total initial value was R$1,817,821. On December 31, 2024, the result of the mark-to-market, recorded in the Company's financial expense, was R$1,073,657 (compared to financial income of R$83,390 on December 31, 2023).