| Schedule of Non-Cash Transactions |
In the years ended December
31, 2025, 2024, and 2023, the Group recorded the following non-cash transactions:
| | |
Note | | |
2025 | | |
2024 | | |
2023 | |
| Recognition of lease right-of-use asset in exchange for lease liabilities: | |
| | | |
| | | |
| | | |
| | |
| Right-of-use assets, net | |
| 10 | | |
| 1,343 | | |
| 1,247 | | |
| 768 | |
| Lease liability | |
| 10 | | |
| (1,343
| ) | |
| (1,247 | ) | |
| (768 | ) |
| Business Combination – Smart NX | |
| | | |
| | | |
| | | |
| | |
| Cash and cash equivalents | |
| | | |
| - | | |
| - | | |
| 998 | |
| Trade accounts receivable, net | |
| | | |
| - | | |
| - | | |
| 3,061 | |
| Other current assets | |
| | | |
| - | | |
| - | | |
| 5,545 | |
| Other non-current assets | |
| | | |
| - | | |
| - | | |
| 1,204 | |
| Property and equipment, net | |
| | | |
| - | | |
| - | | |
| 172 | |
| Right-of-use assets, net | |
| | | |
| - | | |
| - | | |
| 107 | |
| Intangible Assets | |
| | | |
| - | | |
| - | | |
| 6,201 | |
| Goodwill | |
| | | |
| - | | |
| - | | |
| 15,960 | |
| Accounts payable to suppliers | |
| | | |
| - | | |
| - | | |
| (894 | ) |
| Salaries and labor charges | |
| | | |
| - | | |
| - | | |
| (776 | ) |
| Loans and financing | |
| | | |
| - | | |
| - | | |
| (40 | ) |
| Lease liability | |
| | | |
| - | | |
| - | | |
| (118 | ) |
| Taxes, fees and contributions payable | |
| | | |
| - | | |
| - | | |
| (940 | ) |
| Other current liabilities | |
| | | |
| - | | |
| - | | |
| (1,211 | ) |
| Deferred and contingent consideration on acquisitions | |
| | | |
| - | | |
| - | | |
| (26,848 | ) |
| Deferred taxes | |
| | | |
| - | | |
| - | | |
| (2,421 | ) |
| Capital increase through the payment of subscription rights: | |
| | | |
| | | |
| | | |
| | |
| Capital reserves | |
| | | |
| - | | |
| - | | |
| 2,000 | |
| Share capital | |
| | | |
| - | | |
| - | | |
| 33,910 | |
| Subscription rights | |
| | | |
| - | | |
| - | | |
| (35,410 | ) |
| Loans from investors | |
| | | |
| - | | |
| - | | |
| (300 | ) |
| Loan premium | |
| 14 | | |
| - | | |
| - | | |
| (200 | ) |
| Conversion of deferred and contingent consideration to capital shares: | |
| | | |
| | | |
| | | |
| | |
| Deferred and contingent consideration | |
| 5 and 6 | | |
| - | | |
| - | | |
| (64,255 | ) |
| Capital reserve | |
| 5 and 6 | | |
| - | | |
| - | | |
| 64,255 | |
| Conversion of loans from related parties to capital shares: | |
| | | |
| | | |
| | | |
| | |
| Loans from related parties | |
| 9 | | |
| - | | |
| (8,891 | ) | |
| - | |
| Capital reserve | |
| | | |
| | | |
| 8,891 | | |
| - | |
|