| Schedule of reconciliation of shareholders equity and net income |
| Schedule of reconciliation of shareholders equity and net income |
|
|
|
|
| Thousand of Reais |
Note |
2025 |
2024 |
2023 |
| Stockholders' equity attributed under to the Parent Brazilian GAAP |
|
95,650,292 |
90,743,958 |
86,084,331 |
| IFRS adjustments, net of taxes, when applicable: |
|
|
|
|
| Reclassification of financial instruments at fair value through profit or loss |
h |
(129,735) |
(76,256) |
(75,538) |
| Reclassification of fair value through other comprehensive income |
i |
- |
- |
- |
| Impairment of financial assets measured at amortized cost |
a |
3,295,496 |
(387,348) |
234,410 |
| Category transfers - IFRS 9 |
b |
(2,075) |
(187,807) |
(664,635) |
| Deferral of financial fees, commissions and inherent costs under effective interest rate method |
c |
1,118,303 |
2,044,873 |
1,689,463 |
| Reversal of goodwill amortization |
d |
27,270,375 |
26,925,987 |
26,618,368 |
| Santander Serviços goodwill (Santusa) |
g |
(298,978) |
(298,978) |
(298,978) |
| Realization on purchase price adjustments |
e |
577,831 |
577,831 |
586,024 |
| Adjustment referring to the difference between Book Value vs. the fair on Carsale's entry into Webmotors |
|
79,175 |
79,175 |
79,175 |
| Option for Acquisition of Equity Instrument |
f |
15,143 |
181,717 |
181,717 |
| Tax Credit – Initial Adoption Law 4.966 |
i |
(2,368,499) |
- |
- |
| Others |
|
(33,798) |
(111,467) |
18,667 |
| Stockholders' equity attributed to the parent under IFRS |
125,173,530 |
119,491,685 |
114,453,004 |
| Non-controlling interest under IFRS |
|
1,379,614 |
335,447 |
403,350 |
| Stockholders' equity (including non-controlling interest) under IFRS |
126,553,144 |
119,827,132 |
114,856,354 |
| |
|
|
|
|
| Thousand of Reais |
Note |
2025 |
2024 |
2023 |
| Net income attributed to the Parent under Brazilian GAAP |
|
15,338,645 |
13,477,390 |
8,973,657 |
| IFRS adjustments, net of taxes, when applicable: |
|
|
|
|
| Reclassification of financial instruments at fair value through profit or loss |
h |
(19,479) |
(33,811) |
(29,788) |
| Reclassification of fair value through other comprehensive income |
i |
- |
- |
- |
| Impairment of financial assets measured at amortized cost |
a |
(1,900,405) |
(587,260) |
1,036,851 |
| Category transfers - IFRS 9 |
b |
- |
- |
(17,584) |
| Deferral of financial fees, commissions and inherent costs under effective interest rate method |
c |
(911,522) |
340,362 |
195,653 |
| Realization on purchase price adjustments |
e |
- |
(8,193) |
(8,760) |
| Reversal of goodwill amortization |
d |
160,425 |
138,404 |
147,171 |
| Option to Acquire Own Equity Instrument |
f |
15,143 |
181,717 |
181,717 |
| Reversal of Provision PIS Law 9,718 |
j |
- |
- |
(980,212) |
| Others |
|
83,228 |
(143,103) |
(49,392) |
| Net income attributed to the parent under IFRS |
|
12,766,035 |
13,365,506 |
9,449,313 |
| Non-controlling interest under IFRS |
|
199,088 |
48,257 |
49,499 |
| Net income (including non-controlling interest) under IFRS |
|
12,965,123 |
13,413,763 |
9,498,812 |
|