Expenses by nature |
Information on the nature of expenses recognized in the consolidated statement of profit or loss is presented below:
|
December 31, 2023 |
|
|
December 31, 2022 |
|
|
December 31, 2021 |
|
Employee expenses |
(1,613,380 |
) |
|
(1,570,942 |
) |
|
(1,010,989 |
) |
Third-party services and other inputs |
(131,197 |
) |
|
(120,742 |
) |
|
(65,023 |
) |
Short-term leases |
(5,969 |
) |
|
(7,497 |
) |
|
(5,922 |
) |
Insurance |
(12,243 |
) |
|
(15,045 |
) |
|
(3,214 |
) |
Travel expenses |
(15,462 |
) |
|
(13,396 |
) |
|
(4,156 |
) |
Depreciation and amortization (a) |
(93,213 |
) |
|
(94,558 |
) |
|
(48,354 |
) |
Training |
(3,421 |
) |
|
(6,788 |
) |
|
(4,353 |
) |
Share-based compensation (b) (note 20) |
(28,116 |
) |
|
(5,486 |
) |
|
(2,531 |
) |
Consulting |
(2,540 |
) |
|
(18,480 |
) |
|
(9,177 |
) |
Impairment loss on trade receivables and contract assets |
(1,556 |
) |
|
(329 |
) |
|
(497 |
) |
Impairment of intangible assets |
- |
|
|
- |
|
|
(21,895 |
) |
Other post-acquisition expenses (c) |
(2,645 |
) |
|
(25,650 |
) |
|
- |
|
Other costs and expenses (d) |
(38,248 |
) |
|
(34,879 |
) |
|
(23,663 |
) |
Total |
(1,947,990 |
) |
|
(1,913,792 |
) |
|
(1,199,774 |
) |
Disclosed as: |
|
|
|
|
|
|
|
|
Costs of services provided |
(1,487,742 |
) |
|
(1,425,219 |
) |
|
(935,732 |
) |
Selling expenses |
(173,643 |
) |
|
(163,871 |
) |
|
(89,654 |
) |
General and administrative expenses |
(290,499 |
) |
|
(315,915 |
) |
|
(151,681 |
) |
Research and technological innovation expenses |
- |
|
|
- |
|
|
(4 |
) |
Impairment loss on trade receivables and contract assets |
(1,556 |
) |
|
(329 |
) |
|
(497 |
) |
Other income (expenses) net |
5,450 |
|
|
(8,458 |
) |
|
(22,206 |
) |
Total |
(1,947,990 |
) |
|
(1,913,792 |
) |
|
(1,199,774 |
) |
(a) |
Depreciation and amortization include R$35,953 (R$40,968 as of December 31,2022 and R$31,884 as of December 31, 2021) classified as cost of services; R$11,727 (R$10,521 as of December 31,2022 and R$9,365 as of December 31, 2021) classified as general and administrative expenses, and R$45,533 (R$43,069 as of December 31, 2022 and R$7,105 as of December 31, 2021) of amortization of intangible assets acquired also classified as general and administrative expenses. |
(b) |
Share-based compensation includes R$13,842 (R$4,235 as of December 31, 2022 and R$1,930 as of December 31, 2021) classified as cost of services and R$14,274 (R$1,251 as of December 31, 2022 and R$600 as of December 31, 2021) as general and administrative expenses. |
(c) |
Other post-acquisition expenses mainly include the fair value adjustment on account payable for business acquired (R$4,863 as of December 31, 2023 and R$11,497 as of December 31,2022) and other income (expenses) related to the obligation of business acquired. |
(d) |
Other costs and expenses include mainly the restructuring expenses occurred in 2023 (R$20,997) in some subsidiaries acquired. |
23.1 |
Other income (expenses), net |
|
December 31, 2023 |
|
|
December 31, 2022 |
|
|
December 31, 2021 |
|
Costs attributable to secondary offering |
- |
|
|
- |
|
|
(2,220 |
) |
Impairment of intangible assets |
- |
|
|
- |
|
|
(21,895 |
) |
Government grant |
931 |
|
|
1,141 |
|
|
2,481 |
|
Fair value adjustment on accounts payable for business acquired |
(4,863 |
) |
|
(11,497 |
) |
|
- |
|
Other(a) |
9,382 |
|
|
1,898 |
|
|
(572 |
) |
Total |
5,450 |
|
|
(8,458 |
) |
|
(22,206 |
) |
(a) |
Refers mainly to: (i) in 2023, a reversal of provision relative to the re-imposition of Social Security Contribution on Gross Revenue in Brazil (R$2,866), other revenue related to the Brazilian Incentive Food Program (R$ 2,277) and a reversal of bonus retention (R$ 1,666); (ii) in 2022, the recognition of research and development tax credit (R$ 2,439); and (iii) in 2021, it comprises miscellaneous expenses. |
|