| Schedule of financial income expenses |
| Schedule of financial income expenses |
|
|
|
|
|
|
| |
|
|
|
|
|
Consolidated |
| |
Ref. |
12/31/2025 |
|
12/31/2024 |
|
12/31/2023 |
| Financial income |
|
|
|
|
|
|
| Related parties |
24.b |
311,335 |
|
245,336 |
|
225,149 |
| Income from financial investments |
|
1,034,063 |
|
952,779 |
|
826,028 |
| Updated shares – Fair value through profit or loss |
15.d |
|
|
|
|
308,309 |
| Dividends receivable |
|
7,663 |
|
2,512 |
|
52,516 |
| Interest and fines |
|
69,934 |
|
77,480 |
|
82,634 |
| Other income |
|
93,812 |
|
119,956 |
|
161,111 |
| Total financial income |
|
1,516,807 |
|
1,398,063 |
|
1,655,747 |
| Financial expenses |
|
|
|
|
|
|
| Borrowings and financing - foreign currency |
14 |
(2,221,823) |
|
(2,334,763) |
|
(1,567,508) |
| Borrowings and financing - local currency |
14 |
(2,092,298) |
|
(1,895,650) |
|
(2,096,805) |
| Capitalized interest |
11 |
403,302 |
|
206,764 |
|
182,799 |
| Updated shares – Fair value through profit or loss |
15.d |
(57,562) |
|
(632,612) |
|
|
| Related parties |
24.b |
(4,528) |
|
(6,602) |
|
(8,249) |
| Lease liabilities |
|
(105,771) |
|
(94,034) |
|
(76,514) |
| Interest and fines |
|
(186,329) |
|
(119,765) |
|
(146,222) |
| Interest on forfaiting operations |
|
(184,692) |
|
(363,538) |
|
(465,574) |
| (-) Adjusted present value of trade payables |
|
(493,244) |
|
(354,027) |
|
(353,774) |
| Commission, bank fees, guarantee and bank fees |
|
(193,304) |
|
(373,859) |
|
(199,505) |
| PIS/COFINS over financial income |
|
(79,483) |
|
(122,263) |
|
(87,144) |
| Other financial expenses |
|
(1,236,843) |
|
(873,918) |
|
(533,581) |
| Total financial expenses |
|
(6,452,575) |
|
(6,964,267) |
|
(5,352,077) |
| Others financial items, net |
|
|
|
|
|
|
| Foreign exchange and monetary variation, net |
|
(1,340,576) |
|
483,489 |
|
(524,302) |
| Gains and (losses) on exchange derivatives (*) |
|
(218,503) |
|
(750,102) |
|
69,250 |
| Exchange rate fluctuations in iron ore |
15.c |
(1,345) |
|
19,445 |
|
|
| Total others financial items, net |
|
(1,560,424) |
|
(247,167) |
|
(455,052) |
| Financial income (expenses) |
|
(8,012,999) |
|
(7,211,434) |
|
(5,807,129) |
| |
|
|
|
|
|
|
| Financial income (expenses), net |
|
(6,496,192) |
|
(5,813,371) |
|
(4,151,382) |
| |
|
|
|
|
|
|
| (*) Statement of gains and (losses) on derivative transactions (note 15.c) |
|
|
|
|
|
|
| Exchange rate swap Real x Dollar |
|
(180,672) |
|
188,364 |
|
(96,602) |
| Exchange rate swap Dollar x Euro |
|
|
|
|
|
9,567 |
| Interest rate swap CDI x IPCA |
|
(69,762) |
|
(791,937) |
|
112,694 |
| Exchange rate swap CDI x Dollar |
|
31,931 |
|
(146,529) |
|
43,591 |
| Total |
|
(218,503) |
|
(750,102) |
|
69,250 |
|