v3.26.1
Financial risk management (Tables)
 12 Months Ended
Dec. 31, 2025
Financial risk management [Abstract]  
Disclosure of credit risk [text block] The Pagseguro Group's exposure to the risk of changes in market interest rates arises primarily from financial investments and deposits both subject to variable interest rates, principally the CDI rate. The Pagseguro Group conducted a sensitivity analysis for the following twelve month of the interest rate risks to which the financial instruments are exposed as of December 31, 2025. For this analysis, the Pagseguro Group adopted three different scenarios: (i) maintenance of current rate of 14.90% of CDI, (ii) decrease of the rate to 12.15% of CDI, considered by management as the probable scenario and (iii) simulated scenario, where the rate reduces only to 13.90% of CDI. As a result, financial income (with respect to financial investments) and financial expenses (with respect to certificate of deposit, corporate securities, banking accounts and interbank deposits) would be impacted as follows:

Transaction

 

Interest rate risk

 

Book Value

 

Scenario with maintaining of CDI (14.90%)

 

Probable scenario with decrease of CDI 12.15%

 

Simulated scenario with decrease to 13.90%

Short-term investment

 

100% of CDI

 

588,259

 

87,651

 

71,473

 

81,768

Financial investments

 

100% of CDI

 

590,014

 

87,912

 

71,687

 

82,012

Compulsory reserve

 

100% of CDI

 

4,271,581

 

636,466

 

518,997

 

593,750

Certificate of Deposit

 

103% of CDI

 

16,401,956

 

(2,517,208)

 

(2,052,623)

 

(2,348,268)

Certificate of Deposit - related party

 

105% of CDI

 

728,300

 

(113,942)

 

(92,913)

 

(106,295)

Interbank deposits

 

107% of CDI

 

12,026,038

 

(1,917,311)

 

(1,563,445)

 

(1,788,633)

Checking Accounts

 

46% of CDI

 

12,243,699

 

(839,183)

 

(684,300)

 

(782,862)

Borrowings

 

105% of CDI

 

2,436,846

 

(381,245)

 

(310,881)

 

(355,658)

Obligations to FIDC quota holders

 

107% of CDI

 

1,171,463

 

(186,766)

 

(152,296)

 

(174,232)

Total

 

 

 

 

 

(5,143,626)

 

(4,194,301)

 

(4,798,418)
Disclosure of foreign exhchange risk [text block]

Transaction

 

Exchange rate

 

Book Value (USD)

 

Maintaining exchange rate

 

Decrease of 10%

 

Increase of 10%

POS Purchases

 

5.50

 

149,568

 

822,622

 

740,359

 

904,884

Dividends

 

5.50

 

33,565

 

184,686

 

166,145

 

203,066

Total

 

 

 

 

 

1,007,308

 

906,504

 

1,107,950
Disclosure of maturity analysis for non-derivative financial liabilities

The table below shows the PagSeguro Group’s non-derivative financial liabilities divided into the relevant maturity group based on the remaining period from the balance sheet date and the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows.

 

 

 

Due within

30 days

 

Due within 31 to 120 days

 

Due within 121 to 180 days

 

Due within 181 to 360 days

 

Due to 361 days or more days

On December 31, 2025

 

 

 

 

 

 

 

 

 

 

Payables to third parties

 

5,729,412

 

3,372,414

 

834,467

 

901,523

 

55,931

Checking accounts

 

12,396,746

 

—

 

—

 

—

 

—

Obligations to FIDC quota holders

 

—

 

—

 

—

 

1,312,478

 

—

Trade payables

 

603,861

 

2,462

 

209

 

210

 

—

Payables to related parties

 

—

 

52,100

 

—

 

278,954

 

531,282

Borrowings

 

1,002,056

 

831,968

 

—

 

101,942

 

-

Banking issuances

 

5,771,704

 

6,425,307

 

2,671,573

 

5,068,113

 

10,944,810

 

 

25,515,271

 

10,684,251

 

3,506,250

 

7,663,220

 

11,532,022

 

 

 

 

 

 

 

 

 

 

 

On December 31, 2024

 

 

 

 

 

 

 

 

 

 

Payables to third parties

 

7,408,721

 

2,902,945

 

607,624

 

638,359

 

84,570

Checking accounts

 

12,153,386

 

—

 

—

 

—

 

—

Obligations to FIDC quota holders

 

—

 

—

 

—

 

147,729

 

1,151,767

Trade payables

 

590,500

 

72,092

 

347

 

291

 

—

Trade payables to related parties

 

—

 

70,285

 

—

 

50,460

 

1,142,913

Borrowings

 

2,540,481

 

1,409,264

 

—

 

707,278

 

—

Banking issuances

 

4,337,470

 

5,435,056

 

806,348

 

2,603,457

 

12,943,828

 

 

27,030,557

 

9,889,642

 

1,414,319

 

4,147,573

 

15,323,079