| Operating segment information |
| 29 | Operating segment information |
The Company’s Management, composed of the Board
of Directors and the Executive Board, has determined the operating segment used to make strategic decisions, such as sanitation services.
Profit or loss:
| Schedule of operating segment information |
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2025 |
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2024 |
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Sanitation (i) |
Reconciliation to statement of profit or loss |
Balance according to financial statements |
|
Sanitation (i) |
|
Reconciliation to statement of profit or loss |
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Balance according to financial statements |
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| Gross operating revenue |
25,471,321 |
14,437,363 |
39,908,684 |
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32,650,986 |
|
6,225,871 |
|
38,876,857 |
| Gross sales deductions |
(1,816,634) |
- |
(1,816,634) |
|
(2,731,380) |
|
- |
|
(2,731,380) |
| Operating revenue |
23,654,687 |
14,437,363 |
38,092,050 |
|
29,919,606 |
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6,225,871 |
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36,145,477 |
| Selling, general and administrative expenses |
(11,377,950) |
(14,437,363) |
(25,815,313) |
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(14,303,994) |
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(6,085,895) |
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(20,389,889) |
| Operating income before other operating expenses, net and equity accounting |
12,276,737 |
- |
12,276,737 |
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15,615,612 |
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139,976 |
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15,755,588 |
| Other operating income (expenses), net |
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274,731 |
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(280,450) |
| Equity accounting |
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48,153 |
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35,322 |
| Financial income, net |
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(897,770) |
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(1,867,652) |
| Profit before income tax and social contribution |
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11,701,851 |
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13,642,808 |
| Depreciation and amortization |
(2,208,762) |
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(2,208,762) |
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(2,676,642) |
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(2,676,642) |
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2023 |
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Sanitation (i) |
Reconciliation to the consolidated
financial statements |
Balance as per consolidated
financial statements |
| Gross operating revenue |
21,513,442 |
5,600,332 |
27,113,774 |
| Gross sales deductions |
(1,541,718) |
- |
(1,541,718) |
| Operating revenue |
19,971,724 |
5,600,332 |
25,572,056 |
| Costs, selling, general and administrative expenses |
(13,811,665) |
(5,474,729) |
(19,286,394) |
| Income from operations before other operating expenses, net and equity accounting |
6,160,059 |
125,603 |
6,285,662 |
| Other operating income / (expenses), net |
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27,925 |
| Equity results of investments |
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32,393 |
| Financial result, net |
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(1,591,996) |
| Income from operations before taxes |
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4,753,984 |
| Depreciation and amortization |
(2,790,586) |
- |
(2,790,586) |
| (i) | See Note 35 for further
information about non-cash items, other than depreciation and amortization that impact segment results, and for additional information
on long-lived assets. |
Accounting policy
Operating segment information
The operating segments are determined in a manner consistent
with the internal reports of the decision maker, that is, the Company's Management, composed of the Board of Directors and Executive Board,
in relation to strategic decision-making, allocation of resources and performance evaluation.
The Company determined that it has a single operating
segment, which is the provision of sanitation services.
The accounting policies used to determine segment information
are the same as those used to prepare the financial statements.
The measurement of profit or loss by segment is the operating
income before other operating expenses, net and equity valuation adjustment, which excludes revenue and construction costs.
The Company's Management analyzes the information on
assets and liabilities on a consolidated basis. Consequently, information on assets and liabilities is not disclosed in a segregated manner.
Substantially, all non-current assets and revenues generated
by customers are located in the State of São Paulo. Consequently, no financial information is disclosed by geographic area.
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