v3.26.1
PROPERTY, PLANT AND EQUIPMENT
 12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract]  
PROPERTY, PLANT AND EQUIPMENT
15 PROPERTY, PLANT AND EQUIPMENT    
LandBuildingsMachinery,
equipment and facilities		Work in progress
Other (1)
Total
Average rate %
 
3.28 
7.46 
 
20.69 
 
Accumulated cost
14,859,189 
10,032,317 
48,456,537 
17,485,109 
1,491,663 
92,324,815 
Accumulated depreciation
 
(4,125,823)
(27,918,585)
 
(991,338)
(33,035,746)
Balances at December 31, 2023
14,859,189 
5,906,494 
20,537,952 
17,485,109 
500,325 
59,289,069 
Additions
697 
558 
415,147 
7,490,762 
28,904 
7,936,068 
Acquisition of subsidiaries
1,699,588 
775 
413 
 
1,992 
1,702,768 
Write-offs
(10,724)
(7,455)
(118,499)
 
(9,324)
(146,002)
Depreciation
 
(366,398)
(3,214,550)
 
(222,993)
(3,803,941)
Transfers and other
226,598 
3,988,619 
16,660,035 
(21,465,336)
598,162 
8,078 
Accumulated cost
16,775,348 
13,816,631 
62,822,096 
3,510,535 
1,806,592 
98,731,202 
Accumulated depreciation
 
(4,294,038)
(28,541,598)
 
(909,526)
(33,745,162)
Balances at December 31, 2024
16,775,348 
9,522,593 
34,280,498 
3,510,535 
897,066 
64,986,040 
Additions
3,080 
262 
649,533 
3,880,270 
45,681 
4,578,826 
Write-offs
(64,222)
(54,566)
(152,457)
 
(154,907)
(426,152)
Depreciation
 
(434,875)
(4,123,031)
 
(287,270)
(4,845,176)
Transfers and other
5,980 
896,470 
3,524,210 
(4,626,006)
201,995 
2,649 
Accumulated cost
16,720,186 
14,589,194 
66,353,229 
2,764,799 
1,830,011 
102,257,419 
Accumulated depreciation
 
(4,659,310)
(32,174,476)
 
(1,127,446)
(37,961,232)
Balances at December 31, 2025
16,720,186 
9,929,884 
34,178,753 
2,764,799 
702,565 
64,296,187 
(1)Includes vehicles, furniture and utensils and computer equipment.

On December 31, 2025, the Company evaluated the business, market and climate impacts, and did not identify any material event that indicated the need to perform an impairment test and to record any impairment provision for property, plant and equipment.
15.1 Items pledged as collateral
On December 31, 2025, property, plant and equipment items pledged as collateral, consisting mainly of the units of Ribas do Rio Pardo, Três Lagoas and Imperatriz are set forth below:
Type of collateral12/31/202512/31/2024
Land
Financial/Legal
25,562 
24,427 
Buildings
Financial
1,719,004 
1,755,082 
Machinery, equipment and facilities
Financial
19,437,703 
20,442,189 
Work in progress
Financial
339,063 
427,998 
Other
Financial
48,475 
43,487 
21,569,807 
22,693,183 
15.2 Capitalized expenses
For the year ended December 31, 2025, the Company capitalized loan costs in the amount of R$274,731 (R$959,968 as of December 31, 2024). The weighted average interest rate, adjusted by the equalization of the exchange rate effects, utilized to determine the capitalized amount was 13.35% p.a. (11.17% p.a. as of December 31, 2024).
15.3 Asset Retirement Obligation (ARO)
On December 31, 2025, the Company has provisioned the amount of R$68,681 (R$65,327 as of December 31, 2024) arising asset retirement obligation of industrial landfills The corresponding liability is recorded under “Other liabilities,” segregated between current and non-current, according to the expected settlement date.