Intangible assets (Tables)

12 Months Ended

Dec. 31, 2025

Changes in intangible assets and goodwill [abstract]

Intangible assets

a) Intangible assets are composed as follows:

	December 31, 2025
	Cost		Accumulated amortization		Net
Expenditures related to software and technology(i)	6,225,793		(3,440,626)		2,785,167
Software licenses	421,058		(266,737)		154,321
Goodwill (ii)	227,066		—		227,066
Other	70,555		(64,706)		5,849
	6,944,472		(3,772,069)		3,172,403

	December 31, 2024
	Cost		Accumulated amortization		Net
Expenditures related to software and technology(i)	5,042,195		(2,520,174)		2,522,021
Software licenses	369,320		(209,128)		160,192
Goodwill(ii)	227,066		—		227,066
Other	70,569		(53,546)		17,023
	5,709,150		(2,782,848)		2,926,302

(i) The PagSeguro Group capitalizes expenses incurred with the development of platforms, which are amortized over their useful lives of approximately five years.

(ii) The amount refers the recognition of a capital gain with customer portfolio with a fair value, non-compete agreement and softwares relationed to business combinations made by the PagSeguro Group.

The changes in cost and accumulated amortization

The changes in cost and accumulated amortization were as follows:

	Expenditures with software and technology		Software licenses		Goodwill		Other		Total
On December 31, 2023
Cost	3,887,300		335,561		227,066		70,569		4,520,496
Accumulated amortization	(1,756,871)		(152,123)		—		(40,433)		(1,949,427)
Net book value	2,130,429		183,438		227,066		30,136		2,571,069

On December 31, 2024
Cost	1,154,895		33,759		—		—		1,188,654
Additions (i)	1,154,895		33,867		—		—		1,188,762
Disposals	—		(108)		—		—		(108)
Amortization	(763,303)		(57,005)		—		(13,113)		(833,421)
Amortization	(763,303)		(57,113)		—		(13,113)		(833,529)
Disposals	—		108		—		—		108
Net book value	2,522,021		160,192		227,066		17,023		2,926,302

On December 31, 2024
Cost	5,042,195		369,320		227,066		70,569		5,709,150
Accumulated amortization	(2,520,174)		(209,128)		—		(53,546)		(2,782,848)
Net book value	2,522,021		160,192		227,066		17,023		2,926,302

On December 31, 2025
Cost	1,183,598		51,738		—		(14)		1,235,322
Additions (i)	1,184,243		52,577		—		—		1,236,820
Disposals	(645)		(839)		—		(14)		(1,498)
Amortization	(920,452)		(57,609)		—		(11,160)		(989,221)
Amortization	(920,943)		(58,448)		—		(11,168)		(990,559)
Disposals	491		839		—		8		1,338
Net book value	2,785,167		154,321		227,066		5,849		3,172,403

On December 31, 2025
Cost	6,225,793		421,058		227,066		70,555		6,944,472
Accumulated amortization	(3,440,626)		(266,737)		—		(64,706)		(3,772,069)
Net book value	2,785,167		154,321		227,066		5,849		3,172,403

(i) Refers to several and diverse expenditures with software and technology, mainly related to customer experience functionalities, such as, digital payment and digital banking account.

Allocation of the goodwill to the Cash Generating Units (CGUs) [Table Text Block]

The goodwill is allocated to the Cash Generating Units (CGUs) in each of the acquired companies that generated the goodwill and is demonstrated below:

	December 31, 2025		December 31, 2024
MOIP (i)	148,218		148,218
Concil	20,731		20,731
Netpos	17,158		17,158
Biva Serviços	14,627		14,627
Banco Seguro	12,612		12,612
Pag Participações (ii)	7,150		—
PagSeguro Tecnologia	6,570		6,570
Zygo (ii)	—		5,768
Yami (ii)	—		1,382
Total	227,066		227,066

(i) The online operating channel previously managed by MOIP was discontinued and continues to be supported within the PagSeguro structure, therefore, the CGU is calculated on a combined basis.

(ii) In January and February, 2025, the subsidiaries Yamí and Zygo were incorporated by Pag Participações.