| Schedule of Financial Instruments |
The classification of financial
instruments is presented in the following table. There are no financial instruments classified in categories other than those reported:
| | | Classification | | Level | | June 30,
2025 | | | December 31,
2024 | | | Financial liabilities: | | | | | | | | | | | | Derivative warrants (note 15) | | FVTPL | | Level 1 | | | 4,637 | | | | 7,663 | | | Exposure premium - debentures (note 13) | | FVTPL | | Level 3 | | | 2,940 | | | | 2,940 | | | Deferred consideration on acquisitions (note 5) | | Amortized cost | | | | | 266,577 | | | | 277,183 | | | Loans and financing (note 11) | | Amortized cost | | | | | 1,259 | | | | 2,887 | | | Debentures (note 13) | | Amortized cost | | | | | 20,697 | | | | 40,740 | | | Related parties (note 6) | | Amortized cost | | | | | 1,252 | | | | 1,078 | |
|
| Schedule of Liquidity Risk |
| | |
June 30, 2025 | |
| | |
Less than
1 year | | |
1 to 3
years | | |
Total
Liabilities | |
| Accounts payable to suppliers | |
| 47,698 | | |
| - | | |
| 47,698 | |
| Other liabilities | |
| 872 | | |
| - | | |
| 872 | |
| Loans and financing | |
| 392 | | |
| 867 | | |
| 1,259 | |
| Debentures(i) | |
| 20,697 | | |
| - | | |
| 20,697 | |
| Deferred and contingent consideration | |
| 266,577 | | |
| - | | |
| 266,577 | |
| Lease liabilities | |
| 573 | | |
| 1,363 | | |
| 1,936 | |
| Related parties | |
| 1,252 | | |
| - | | |
| 1,252 | |
| Total | |
| 338,061 | | |
| 2,230 | | |
| 340,291 | |
| | |
December 31, 2024 | |
| | |
Less than
1 year | | |
1 to 3
years | | |
Total
Liabilities | |
| Accounts payable to suppliers | |
| 61,284 | | |
| - | | |
| 61,284 | |
| Other liabilities | |
| 775 | | |
| - | | |
| 775 | |
| Loans and financing | |
| 2,512 | | |
| 375 | | |
| 2,887 | |
| Debentures(i) | |
| 40,740 | | |
| - | | |
| 40,740 | |
| Deferred and contingent consideration | |
| 277,183 | | |
| - | | |
| 277,183 | |
| Lease liabilities | |
| 773 | | |
| 1,118 | | |
| 1,891 | |
| Related parties | |
| 1,078 | | |
| - | | |
| 1,078 | |
| Total | |
| 384,345 | | |
| 1,493 | | |
| 385,838 | |
| (i) | The Company was not in compliance with the related financial covenants under the debentures as of June 30, 2025, and the amounts owed under the debentures are classified as current. Contractual principal payments are due quarterly beginning in May 2023 with final maturity in May 2026, as follows: |
|