v3.26.1
Business Combinations (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about business combination [line items]  
Summary of fair value of identifiable assets and liabilities as of the settlement date
The fair value of identifiable assets and liabilities as of the settlement date was determined pursuant to IFRS 3 as follows:
 
    
As of March 31, 2025
 
Property, plant and equipment (“oil and gas assets”)
     2,055,517  
Right-of-use
assets
     499  
Trade and other receivables
     321,086  
Inventories
     1,451  
Cash, bank balances and other short-term investments
     58,132  
  
 
 
 
Total assets acquired
  
 
2,436,685
 
  
 
 
 
Provisions
(1)
     24,064  
Lease liabilities
     594  
Borrowings
     50,505  
Deferred income tax liabilities
(2)
     157,353  
Salaries and payroll taxes
     562  
Income tax liability
     111,554  
Other taxes and royalties
     12,167  
Trade and other payables
     182,915  
  
 
 
 
Total liabilities assumed
  
 
539,714
 
  
 
 
 
Total net assets measured at fair value
  
 
1,896,971
 
  
 
 
 
 
(1)
Includes 12,013 and 12,051 of provision for well plugging and abandonment and contingencies, respectively (Notes 22.1 and 22.3).
(2)
Includes a net deferred income tax liability of 194,035 mainly related to the amount recognized in
“Property, plant and equipment”.
Summary of business combination net cash acquired explanatory
    
As of March 31, 2025
 
Cash consideration
     (899,687 ) 
Cash and cash equivalent acquired
     58,132  
  
 
 
 
Payment for Business Combination, net of cash acquired
  
 
(841,555
)