v3.25.4
OPERATIONS - (Detail 3) - BRL (R$)
R$ in Thousands
Dec. 31, 2025
Dec. 31, 2023
Liabilities for the acquisition of a company - Vita IT    
Non-current assets [abstract]    
Non-current assets [1] R$ 95,634  
Liabilities for the acquisition of a company - Vita IT | Telefnica Infraestrutura e Segurana Ltda.    
Current assets [abstract]    
Current assets 31,206  
Cash and cash equivalents 13  
Trade and other receivables as of acquisition date 27,177  
Other assets 4,016  
Non-current assets [abstract]    
Non-current assets 135,417  
Property, plant and equipment recognised as of acquisition date 1,065  
Intangible assets [2] 38,718  
Financial assets recognised as of acquisition date 166,623  
Current liabilities [abstract]    
Current liabilities 35,867  
Loans - financial institutions 3,063  
Other current liabilities recognized at the acquisition date 32,804  
Non-current liabilities [abstract]    
Non-current liabilities 110,320  
Non-current loans and financing recognized at the acquisition date 2,500  
Income tax and social contribution Liabilities recognised as of acquisition date 38,123  
Income tax and social contribution and collection [3] 12,187  
Provisions [4] 32,716  
Other non-current liabilities recognized at the acquisition date 24,794  
Fair value of liabilities assumed 146,187  
Fair value of net assets acquired 20,436  
Goodwill [5] 176,399  
Total consideration for acquisition 196,835 R$ 110,220
Fair value of net assets acquired 20,436  
Goodwill [5] 176,399  
Total consideration for acquisition 196,835 R$ 110,220
Business combination – FiBrasil    
Current assets [abstract]    
Current assets 218,901  
Cash and cash equivalents 78,044  
Non-current assets [abstract]    
Non-current assets 1,853,812  
Deferred income tax and social security contributions [6] 61,199  
Property, plant and equipment recognised as of acquisition date [6] 1,735,838  
Financial assets recognised as of acquisition date 2,072,713  
Current liabilities [abstract]    
Current liabilities 182,541  
Non-current liabilities [abstract]    
Non-current liabilities 1,091,393  
Provisions [7] 25,593  
Goodwill [8] 631,169  
Total consideration for acquisition 858,002  
Goodwill [8] 631,169  
Total consideration for acquisition 858,002  
CyberCo Brasil | TIS    
Current assets [abstract]    
Current assets 139,392  
Cash and cash equivalents 32,583  
Trade and other receivables as of acquisition date 65,574  
Other assets 41,235  
Non-current assets [abstract]    
Non-current assets 16,322  
Deferred income tax and social security contributions 3,656  
Non-current assets 6,283  
Property, plant and equipment recognised as of acquisition date 5,155  
Intangible assets 1,228  
Financial assets recognised as of acquisition date 155,714  
Current liabilities [abstract]    
Current liabilities 96,083  
Other current liabilities recognized at the acquisition date 38,633  
Non-current liabilities [abstract]    
Non-current liabilities 28  
Provisions R$ 1,821  
[1] This refers to the allocation of R$95,634 of the fair value attributed to the indemnification asset related to the contingent liability, which is being updated by the SELIC rate.
[2] This refers to the allocation of fair value attributed to intangibles of R$38,718, being: (i) brand (R$10,099); and (ii) customer portfolio (R$28,619).
[3] This refers to deferred income tax and social security contributions on the allocation of fair value attributed to the contingent liability, which is being updated by the SELIC rate.
[4] This includes the allocation of the fair value attributed to the contingent liability, which is being updated by the SELIC rate.
[5] This refers to the goodwill value determined in the acquisition of IPNET, considering the expected future synergies from combining the acquired company's businesses, which may be used for tax purposes.
[6]
(1) Includes R$8,182 of deferred income tax and social contribution on the allocation of fair value attributed to the contingent liability, which is being updated by the SELIC rate.
[7]
(4) Includes R$24,065 of the fair value attributed to the contingent liability, which is being updated by the SELIC rate.
[8]
(5) Refers to the goodwill value determined in the acquisition of FiBrasil.