v3.25.4
PROPERTY, PLANT AND EQUIPMENT (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract]  
Schedule of breakdown of and changes to property, plant and equipment
Switching and transmission equipmentInfrastructureLending equipmentTerminal equipmentLandOther P&EAssets and facilities under constructionTotal
Balance on December 31, 202323,266,868 14,929,179 5,401,694 421,385 249,536 512,930 1,536,555 46,318,147 
Additions(1)
162,171 4,707,950 85,285 32 — 117,026 6,002,568 11,075,032 
Write-offs, net(2)
(10,653)(111,421)(469)(536)(10,271)— (8,182)(141,532)
Net transfers(3)
3,266,774 358,091 2,185,708 36,752 — 12,947 (5,895,330)(35,058)
Subletting— (65,290)— — — — — (65,290)
Business combination – IPNET (Note 1.c.3.)— 533 — — — 532 — 1,065 
Depreciation (Note 26.)(3,914,354)(3,829,001)(2,162,005)(245,147)— (189,476)— (10,339,983)
Balance on December 31, 202422,770,806 15,990,041 5,510,213 212,486 239,265 453,959 1,635,611 46,812,381 
Additions(1)
140,156 3,636,211 90,341 590 — 171,553 6,069,736 10,108,587 
Write-offs, net(2)
(2,810)(217,861)(17)— (643)(6,750)(11,572)(239,653)
Net transfers(3)
3,235,811 547,154 1,961,984 17,612 — (53,752)(5,710,107)(1,298)
Subletting— (4,873)— — — — — (4,873)
Assets held for sale (Note 11)— (7,399)— — (1,362)— — (8,761)
Business combination - Samauma (Note 1.c.1)— — — — — 217 — 217 
Business combination - FiBrasil (Note 1.c.2)— 1,563,540 — — 818 1,061 114,083 1,679,502 
Business combination - Cyber (Note 1.c.6)2,800 505 — — — 990 860 5,155 
Depreciation (Note 26.)(4,437,238)(4,105,108)(2,206,428)(113,084)— (132,359)— (10,994,217)
Balance on December 31, 202521,709,525 17,402,210 5,356,093 117,604 238,078 434,919 2,098,611 47,357,040 
Balance on December 31, 2024
Cost91,758,158 47,318,029 31,701,975 6,582,403 239,265 5,945,185 1,635,611 185,180,626 
Accumulated depreciation(68,987,352)(31,327,988)(26,191,762)(6,369,917)— (5,491,226)— (138,368,245)
Total22,770,806 15,990,041 5,510,213 212,486 239,265 453,959 1,635,611 46,812,381 
Balance on December 31, 2025
Cost94,868,938 52,291,576 32,937,369 6,585,887 238,078 6,078,455 2,098,611 195,098,914 
Accumulated depreciation(73,159,413)(34,889,366)(27,581,276)(6,468,283)— (5,643,536)— (147,741,874)
Total21,709,525 17,402,210 5,356,093 117,604 238,078 434,919 2,098,611 47,357,040 
(1)Additions from property and equipment mainly refers to: (i) in 2025 Investments were primarily directed towards expanding the 5G mobile network and strengthening FTTH to support the growth of connected customers. These investments demonstrate the Company's commitment to the quality of services provided, ensuring robust and consistent commercial performance throughout the year, in both B2C and B2B; .(ii) in 2024: Investments were primarily directed towards accelerating the 5G mobile network, as well as strengthening transmission backhaul, backbone and network, and FTTH customers. These were some of the initiatives that boosted our commercial growth this year, reinforcing our commitment to the quality of our services and ensuring healthy and consistent growth.
(2)In infrastructure, includes the amounts of R$213,077 and R$74,258 in 2025 and 2024, respectively, referring to the cancellation of lease agreements.
(3)Total balances refer to transfers between classes of fixed and intangible assets (Note 14.c.).
Schedule of annual depreciation rates of property, plant and equipment
Below is a summary of the annual depreciation rates for the years ended December 31, 2025 and 2024, excluding lease assets, which are disclosed in Note 13.e.
Description12.31.202512.31.2024
Switching and transmission equipment and media2.50%to66.67%2.50%to66.67%
Infrastructure2.50%to50.00%2.50%to50.00%
Lending equipment20.00%to50.00%20.00%to50.00%
Terminal equipment10.00%to50.00%10.00%to50.00%
Other P&E assets10.00%to50.00%10.00%to50.00%
Schedule of changes in leases and depreciation rates, after the adoption of IFRS 16, already included in the asset movement tables
Below, we present the movement of leases, already included in the tables for the movement of fixed assets (Note 13.c.).
InfrastructureSwitching and transmission equipmentOtherTotal
Balance on December 31, 202311,862,992 203,519 13,606 12,080,117 
Additions4,634,552 139,125 702 4,774,379 
Subletting (Note 13.c.)(65,290)— — (65,290)
Depreciation(3,364,821)(79,390)(9,028)(3,453,239)
Cancellation of contracts(74,258)(10,123)(21)(84,402)
Other changes(3,947)— — (3,947)
Balance on December 31, 202412,989,228 253,131 5,259 13,247,618 
Additions3,508,375 128,257 63,505 3,700,137 
Subletting (Note 13.c.)(4,873)— — (4,873)
Depreciation(3,615,053)(89,852)(18,513)(3,723,418)
Cancellation of contracts(213,077)(1,050)— (214,127)
Business combination - FiBrasil (Note 1.c.2)110,330 — — 110,330 
Business combination - Cyber (Note 1.c.6)380 — — 380 
Balance on December 31, 202512,775,310 290,486 50,251 13,116,047 
Balance on December 31, 2024
Cost29,418,847 520,634 130,315 30,069,796 
Accumulated depreciation(16,429,619)(267,503)(125,056)(16,822,178)
Total12,989,228 253,131 5,259 13,247,618 
Balance on December 31, 2025
Cost32,014,344 638,473 193,117 32,845,934 
Accumulated depreciation(19,239,034)(347,987)(142,866)(19,729,887)
Total12,775,310 290,486 50,251 13,116,047 
13.e.2. Depreciation rates
Below, we present the annual depreciation rates for the years ended December 31, 2025 and 2024.
Description12.31.202512.31.2024
Infrastructure2.36%to92.31%2.36%to92.31%
Switching and transmission equipment and media10.00%to66.67%10.00%to66.67%
Other P&E assets26.09%to37.50%26.09%to40.00%