v3.25.4
APPENDIX I - RECONCILIATION OF STOCKHOLDERS' EQUITY AND NET INCOME (Details) - BRL (R$)
R$ in Thousands
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Reconciliation Of Stockholders Equity And Net Income      
Stockholders' equity attributed under to the Parent Brazilian GAAP R$ 95,650,292 R$ 90,743,958 R$ 86,084,331
IFRS adjustments, net of taxes, when applicable:      
Reclassification of financial instruments at fair value through profit or loss (129,735) (76,256) (75,538)
Reclassification of  fair value through other comprehensive income
Impairment of financial assets measured at amortized cost 3,295,496 (387,348) 234,410
Category transfers - IFRS 9 (2,075) (187,807) (664,635)
Deferral of financial fees, commissions and inherent costs under effective interest rate method 1,118,303 2,044,873 1,689,463
Reversal of goodwill amortization 27,270,375 26,925,987 26,618,368
Santander Serviços goodwill (Santusa) (298,978) (298,978) (298,978)
Realization on purchase price adjustments 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 15,143 181,717 181,717
Tax Credit – Initial Adoption Law 4.966 (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
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 (19,479) (33,811) (29,788)
Reclassification of  fair value through other comprehensive income
Impairment of financial assets measured at amortized cost (1,900,405) (587,260) 1,036,851
Category transfers - IFRS 9 (17,584)
Deferral of financial fees, commissions and inherent costs under effective interest rate method (911,522) 340,362 195,653
Realization on purchase price adjustments (8,193) (8,760)
Reversal of goodwill amortization 160,425 138,404 147,171
Option to Acquire Own Equity Instrument 15,143 181,717 181,717
Reversal of Provision PIS Law 9,718 (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 R$ 12,965,123 R$ 13,413,763 R$ 9,498,812