Supplementary Items to the Cash Flow

12 Months Ended

Dec. 31, 2024

Note 25. Supplementary items to the cash flow

In the years ended December 31, 2024, 2023, and 2022, the Group recorded the following non-cash transactions:

	Note		2024			2023			2022
Creation of non-controlling interest at Mercos:
Deferred and contingent consideration				-			-			46,717
Capital reserve		17		-			-			(42,510	)
Non-controlling interest		17		-			-			(4,207	)
Conversion of subscription rights to capital shares:
Capital reserve				-			-			(1,500	)
Share capital				-			-			1,500
Recognition of lease right-of-use asset in exchange for lease liabilities:
Right-of-use assets, net		10		1,247			768			-
Lease liability		10		(1,247	)		(768	)		-
Business Combination – Smart NX
Cash and cash equivalents				-			998			-
Trade accounts receivable, net				-			3,061			-
Other current assets				-			5,545			-
Other non-current assets				-			1,204			-
Property and equipment, net				-			172			-
Right-of-use assets, net				-			107			-
Intangible Assets				-			6,201			-
Goodwill				-			15,960			-
Accounts payable to suppliers				-			(894	)		-
Salaries and labor charges				-			(776	)		-
Loans and financing				-			(40	)		-
Lease liability				-			(118	)		-
Taxes, fees and contributions payable				-			(940	)		-
Other current liabilities				-			(1,211	)		-
Deferred and contingent consideration on acquisitions				-			(26,848	)		-
Deferred taxes				-			(2,421	)		-
Capital increase through the payment of subscription rights:
Capital reserves				-			2,000			-
Share capital				-			33,910
Subscription rights				-			(35,410	)		-
Loans from investors				-			(300	)
Loan premium		14		-			(200	)		-
Conversion of deferred and contingent consideration to capital shares:							-			-
Deferred and contingent consideration		5 and 6		-			(64,255	)		-
Capital reserve		5 and 6		-			64,255			-
Conversion of loans from related parties to capital shares:
Loans from related parties		9		(8,891	)		-			-
Capital reserve				8,891			-			-