v3.26.1
Related-party balances and transactions (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure of transactions between related parties [abstract]  
Payables transactions with related parties

i).      Balances and transactions with related parties

 

December 31, 2025

 

December 31, 2024

 

Receivables

Payables

 

Receivables

Payables

Banking Issuances (a)

 

 

 

 

 

UOL Cursos Tec. Ed. Ltda.

—

313,387

 

—

206,811

UOL

—

175,341

 

—

168,117

OFL Participações S.A.

—

126,132

 

—

615,057

Ingresso.com Ltda

—

102,094

 

—

69,419

Qulture Informática S.A.

—

11,346

 

—

—

Everymind Cons.Sist. LTDA

—

—

 

—

1,557

 

—

728,299

 

—

1,060,961

Other transactions and services

 

 

 

 

 

UOL - sales of services (b)

—

20,397

 

—

18,693

Compasso.UOL Informática Ltda.- sales of services (b)

—

11,661

 

—

17,982

Compasso UOL Tecnologia - sales of services (b)

—

481

 

—

2,648

Invillia Desenvolvimento de produtos Digitais Ltda - sales of services (b)

—

—

 

—

13,909

UOL - shared service costs (c)

—

12,151

 

—

9,853

Digital Services UOL S.A. - borrowing (d)

25,902

—

 

31,849

—

Others

—

7,410

 

—

7,200

 

25,902

52,099

 

31,849

70,285

 

 

 

 

 

 

Current

10,102

321,282

 

9,082

116,383

Non - current

15,800

459,116

 

22,767

1,014,863

 

 

 

 

(a)      Certificate of Deposits (CD) acquired by related parties from BancoSeguro with interest rate between 103% to 106% (104% to 106% on December 31, 2024) per year of CDI. The maturity analysis is as follows:

    

 

December 31, 2025

 

 

December 31, 2024

Due within 31 to 120 days

8,930

 

 

—

Due within 121 to 180 days

10,716

 

 

—

Due within 181 to 360 days

249,536

 

 

46,098

Due to more than 360 days

459,117

 

 

1,014,863

 

728,299

 

 

1,060,961

 

(b)      Sales of services refer mainly to the purchase of advertising services from UOL, colocation, development of software and cloud services acquired from other entities within the Uol Group. Invillia was incorporated by Compass UOL Tecnologia in April, 2025.

(c)      Shared services costs mainly related to payroll costs that are incurred by the parent Group UOL and are charged to PagSeguro Group.

(d)      This receivable refers to borrowing made from Biva Sec with interest rate of 100% of CDI plus 2.5% per year
Revenue expense transactions with related parties

ii).     Revenue and expense from transactions with related parties

 

For the year ended December 31,

 

2025

 

2024

 

2023

 

Revenue

Expense

 

Revenue

Expense

 

Revenue

Expense

Banking Issuances (a)

 

 

 

 

 

 

 

 

OFL Participações S.A.

—

54,099

 

—

24,944

 

—

—

UOL Cursos Tec. Ed. Ltda.

—

35,303

 

—

—

 

—

323

Universo Online S.A.

—

26,693

 

—

24,088

 

—

22,173

Ingresso.com Ltda

—

11,421

 

—

4,342

 

—

2,439

Qulture Informática S.A.

—

346

 

—

—

 

—

—

Everymind Cons.Sist. LTDA

—

16

 

—

57

 

—

—

Web Jump Desing em Informática Ltda

—

—

 

—

707

 

—

1,232

Invillia Holding Ltda

—

—

 

—

144

 

—

358

Invillia Desenvolvimento de produtos Digitais Ltda

—

—

 

—

2,298

 

—

5,706

UOL Cursos Tec. Ed. Ltda.

—

—

 

—

14,808

 

—

10,285

 

—

127,878

 

—

71,388

 

—

42,516

Other transactions and services

 

 

 

 

 

 

 

 

Compasso UOL S.A.- sales of services (b)

—

161,701

 

—

170,108

 

—

147,850

Universo Online S.A. - sales of services (b)

3,578

116,266

 

3,295

108,650

 

3,134

68,815

Compasso Tecnologia Ltda. - sales of services (b)

—

11,233

 

—

5,004

 

—

7,850

EDGE.UOL Tecnologia Ltda. - sales of services (b)

—

7,182

 

—

1,734

 

—

2,220

Invillia Desenvolvimento de produtos Digitais Ltda - sales of services (b)

—

—

 

—

809

 

—

5,619

UOL - shared service costs (c)

—

127,913

 

—

108,835

 

—

98,525

Digital Services UOL S.A. - borrowing (d)

3,818

—

 

4,146

—

 

2,194

—

Others

1,058

8,395

 

994

8,144

 

923

7,298

 

8,453

432,690

 

8,435

403,284

 

6,251

338,177

 

 

 

(a)       Expenses are related to Certificate of Deposits (CD) from BancoSeguro.

(b)       Sales of services are related to advertising services from UOL; revenue is related to intermediation fee and expenses related to colocation and cloud services, acquired from other entities within the Uol Group.

(c)       Shared services costs mainly related to payroll costs sharing that are incurred by the parent Group UOL and are charged to PagSeguro Group. Such costs are included in administrative expenses.

(d)       Revenue refers to borrowing made from Biva Sec with interest rate of 100% of CDI plus 2.5% per year.