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Consolidated Statement of Cash Flows (Statement)
R$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2022
BRL (R$)
Dec. 31, 2021
BRL (R$)
Dec. 31, 2020
BRL (R$)
Cash flows from operating activities      
Loss for the year R$ (329,830) R$ (68,374) R$ (19,434)
Adjustments for:      
Depreciation and amortization 17,816 7,950 2,308
Deferred income tax (9,639) (7,741) (612)
Onerous contract (7,772) 7,745 0
Fair value adjustment of derivatives financial instruments (23,193) (1,308) 0
Stock option plan 4,025 7,757 1,800
Listing expense 215,570 0 0
Loss on disposals of property and equipment 0 90 0
Write-off of creditor invoice (4,300) 0
Trade and other receivables expected loss 15,320 8,950 472
Accounts receivable write-off (585) 9,415 0
Provision for contingencies 3,944 6,148 1,681
Interest accrued 29,070 11,340 1,213
Adjusted loss for the year (89,574) (18,028) (12,572)
Change in operating assets and liabilities      
Trade and other receivables (116,915) (23,645) (16,882)
Tax receivables (6,324) (2,029) (1,195)
Prepaid expenses and other assets (11,762) (4,094) (1,863)
Account payables and accrued expenses 30,409 36,529 14,836
Taxes payable 10,874 1,762 224
Other liabilities 1,554 (762) 7,073
Cash used in operations (181,738) (10,267) (10,379)
Interest paid (29,268) (5,116) (675)
Income tax and social contribution paid 0 (921) 0
Net cash outflow from operating activities (211,006) (16,304) (11,054)
Cash flows from investment activities      
Purchase and development of intangible assets (36,936) (21,249) (15,106)
Acquisition of subsidiaries net of cash acquired (24,143) 0 (26,609)
Acquisitions of property and equipment 520 618 623
Net cash outflow from investment activities (61,599) (21,867) (42,338)
Cash flows from financing activities      
Proceeds from exercise of stock options 276 0 21,571
Proceeds from non-controlling interest 0 5,018 0
Loans obtained 122,015 120,175 29,500
Acquisition of non-controlling interest 0 (47,888) 0
Payment of loans (189,513) (9,843) 0
Proceeds from SPAC merger, net 630,083 0 0
Purchase of treasury shares (508) 0 0
Lease payments (1,400) (1,160) (940)
Net cash inflow from financing activities 560,953 66,302 50,131
Increase in cash and cash equivalents 288,348 28,131 (3,261)
Cash and cash equivalents at the beginning of the year 52,149 25,936 28,354
Cash and cash equivalents at the end of the year 338,020 52,149 25,936
Net foreign exchange difference (2,477) (1,918) 843
Increase in cash and cash equivalents 288,348 28,131 (3,261)
Supplemental non-cash flow information      
New lease agreements 0 1,728 0
Remeasurement of lease agreement 211 (411) 231
Unpaid amount related to business combination 33,062 4,959 5,116
Other receivables related to the sale of non-controlling interest R$ 0 R$ 5,018 R$ 0