Note 13. Loans and financing
The outstanding balance of
loans and financing at December 31, 2024 and 2023 are summarized as follows:
| | | | | | | Years ended December 31, | | | | | Interest Rate | | Maturity | | 2024 | | | 2023 | | | Loans: | | | | | | | | | | | | Santander Bank | | 0.06% per day | | 2024 | | | - | | | | 4,254 | | | Bradesco Bank | | 12.15% per annum | | 2024 | | | 178 | | | | 343 | | | BNDES | | 12.27% per annum | | 2024 | | | - | | | | 692 | | | Santander Bank | | 23.14% per annum | | 2025 | | | 2,206 | | | | - | | | Bradesco Bank | | 20.98% per annum | | 2027 | | | 503 | | | | - | | | Total | | | | | | | 2,887 | | | | 5,289 | | | Current | | | | | | | 2,512 | | | | 4,960 | | | Non-current | | | | | | | 375 | | | | 329 | |
Per the terms of the bank
loan agreements, the institution may consider the loan to be due early in the case of certain events such as corporate reorganization
or change of control. As of the date of these financial statements, there have been no calls for early maturity of the loans.
The amounts recorded in non-current
liabilities for the years ended December 31, 2024, and 2023 have the following maturity schedule:
| | |
Years ended
December 31, | |
| | |
2024 | |
| 2025 | |
| - | |
| 2026 | |
| 186 | |
| 2027 | |
| 189 | |
| Non-current liabilities | |
| 375 | |
The following is a summary of loan activity for the years ended December
31, 2024, 2023, and 2022:
| Balance as of January 1, 2022 | |
| 8,300 | |
| Additions | |
| 4,000 | |
| Interest accrual | |
| 349 | |
| Principal payments | |
| (10,101 | ) |
| Interest payments | |
| (741 | ) |
| Balance as of December 31, 2022 | |
| 1,807 | |
| Additions | |
| 5,462 | |
| Interest accrual | |
| 940 | |
| Principal payments | |
| (2,034 | ) |
| Interest payments | |
| (886 | ) |
| Balance as of December 31, 2023 | |
| 5,289 | |
| Additions | |
| 3,931 | |
| Interest accrual | |
| 386 | |
| Principal payments | |
| (6,624 | ) |
| Interest payments | |
| (95 | ) |
| Balance as of December 31, 2024 | |
| 2,887 | |
Accounts payable to suppliers
The breakdown of Trade and
other payables is as follows:
| | |
12/31/2024 | | |
12/31/2023 | |
| Suppliers- National and foreign | |
| 61,284 | | |
| 7,676 | |
| Suppliers - IPO transaction expenses(i) | |
| - | | |
| 39,457 | |
| Trade accounts payable | |
| 61,284 | | |
| 47,133 | |
| (i) | Consists of concentrated expenses incurred in 2023 related to third-party advisory and support services incurred in connection with the reorganization transaction that are not expected to be ongoing. These services were provided by suppliers to the Company. The liability includes the prepaid D&O insurance totaling R$4.1 million, recognized during the year ended December 31, 2023. |
|