[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-216039-en":3,"doc-seo-216039-105":31,"detail-sidebar-cat-0-en-105":97},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},216039,8796095461564,"Liam","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",8,"Research & Report","VITRU LIMITED - Unaudited Interim Condensed Consolidated Financial Statements - March 31, 2023","Unaudited interim condensed consolidated financial statements for Vitru Limited present financial position, performance, and cash flows for the three months ended March 31, 2023 and comparative figures for March 31, 2022. The statement of financial position details current and non-current assets and liabilities, including lease-related balances, deferred tax items, and intangible assets. Profit and loss highlights net revenue, gross profit, operating expenses, operating profit, and net income, while the cash flow section reconciles profit before taxes to operating cash provided.","VITRU LIMITED  \nUnaudited interim condensed consolidated financial statements  \nMarch 31, 2023  \nMarch 31, December 31,  \nNote 2023 2022  \n\n| ASSETS |  |  |  |\n| --- | --- | --- | --- |\n|  |  |  |  |\n| CURRENT ASSETS |  |  |  |\n| Cash and cash equivalents | 6 | 16 ,030 | 47,187 |\n| Short-term investments | 6 | 150 ,606 | 26,389 |\n| Trade receivables | 7 | 238 ,919 | 224,128 |\n| Income taxes recoverable |  | 6 ,053 | 6,994 |\n| Prepaid expenses | 9 | 29 , 106 | 20,010 |\n| Receivables from hub partners | 10 | 42 ,402 | 31,979 |\n| Other current assets |  | 10 ,689 | 14,853 |\n| TOTAL CURRENT ASSETS |  | 493,805 | 371,540 |\n|  |  |  |  |\n| NON-CURRENT ASSETS |  |  |  |\n| Trade receivables | 7 | 44 , 103 | 47,012 |\n| Indemnification assets |  | 10 ,557 | 9,853 |\n| Deferred tax assets | 8 | 226 , 131 | 203,043 |\n| Receivables from hub partners | 10 | 53 ,002 | 48,117 |\n| Other non-current assets |  | 1 ,824 | 6,903 |\n| Right-of-use assets | 11 | 346 ,575 | 350,393 |\n| Property and equipment | 12 | 191 ,795 | 194,575 |\n| Intangible assets | 13 | 4,405 ,723 | 4,427,643 |\n| TOTAL NON-CURRENT ASSETS |  | 5,279,710 | 5,287,539 |\n|  |  |  |  |\n\nTOTAL ASSETS  5,773,515   5,659,079   \nMarch 31, December 31,  \nNote 2023 2022  \n\n| LIABILITIES |  |  |  |\n| --- | --- | --- | --- |\n|  |  |  |  |\n| CURRENT LIABILITIES |  |  |  |\n| Trade payables |  | 71 ,670 | 99,697 |\n| Loans and financing | 14 | 186 ,961 | 131,158 |\n| Lease liabilities | 11 | 50 ,469 | 51,310 |\n| Labor and social obligations | 15 | 55 ,019 | 43,105 |\n| Taxes payable |  | 13 ,403 | 16,006 |\n| Prepayments from customers |  | 52 ,931 | 43,606 |\n| Other current liabilities |  | 4,244 | 7,484 |\n| TOTAL CURRENT LIABILITIES |  | 434,697 | 392,366 |\n|  |  |  |  |\n| NON-CURRENT |  |  |  |\n| Lease liabilities | 11 | 270,996 | 272,029 |\n| Loans and financing | 14 | 1,491,991 | 1,489,088 |\n| Share-based compensation | 5 | 15,945 | 19,805 |\n| Payables from acquisition of subsidiaries | 16 | 519,566 | 507,361 |\n| Provisions for contingencies | 17 | 32,348 | 29,182 |\n| Deferred tax liabilities | 8 | 762,768 | 773,394 |\n| Other non-current liabilities |  | 3,794 | 1,465 |\n| TOTAL NON-CURRENT LIABILITIES |  | 3,097,408 | 3,092,324 |\n|  |  |  |  |\n| TOTAL LIABILITIES |  | 3,532,105 | 3,484,690 |\n|  |  |  |  |\n| EQUITY | 18 |  |  |\n| Share capital |  | 8 | 8 |\n| Capital reserves |  | 2 ,065 ,337 | 2,054,527 |\n| Retained earnings |  | 176 ,065 | 119,854 |\n| TOTAL EQUITY |  | 2,241,410 | 2,174,389 |\n|  |  |  |  |\n\nTOTAL LIABILITIES AND EQUITY   5,773,515   5,659,079   \nThree Months Ended  March 31,   \nNote 2023 2022  \n\n| NET REVENUE | 22 | 444,224 | 177,789 |\n| --- | --- | --- | --- |\n|  | \u003Cbr>23 | \u003Cbr>(151,273) | \u003Cbr>(65,148) |\n| \u003Cbr>Cost of services rendered |  |  |  |\n| GROSS PROFIT |  | 292,951 | 112,641 |\n|  |  |  |  |\n| General and administrative expenses | 23 | (54,367) | (13,830) |\n| Selling expenses | 23 | (90,139) | (47,956) |\n| Net impairment losses on financial assets | 7 | (47,677) | (25,720) |\n| Other income (expenses), net | 24 | 313 | 265 |\n| Operating expenses |  | (191,870) | (87,241) |\n|  |  |  |  |\n| OPERATING PROFIT |  | 101,081 | 25,400 |\n|  |  |  |  |\n| Financial income | 25 | 11,476 | 15,020 |\n| Financial expenses | 25 | (85,989) | (14,018) |\n| Financial results |  | (74,513) | 1,002 |\n|  |  |  |  |\n| PROFIT BEFORE TAXES |  | 26,568 | 26,402 |\n|  |  |  |  |\n| Current income taxes | 8 | (4,070) | (2,856) |\n| Deferred income taxes | 8 | 33,713 | 392 |\n| Income taxes |  | 29,643 | (2,464) |\n|  |  |  |  |\n\nNET INCOME FOR THE PERIOD  \n56,211  \n23,938  \nTOTAL COMPREHENSIVE INCOME  \n56,211  \n23,938  \nBasic earnings per share (R$) 19 1.67 1.04   \nDiluted earnings per share (R$) 19 1.57 0.98  \n Capital reserves   \nRetained earnings  \nNote  \nShare capital  \nAdditional paid-in capital  \nShare-based compensation  \n(accumulated  \nlosses) Total  \n\n| DECEMBER 31, 2021 | 6 | 1,030,792 | 8,796 | 26,534 | 1,066,128 |\n| --- | --- | --- | --- | --- | --- |\n| Profit for the period | - | - | - | 23","cbCaiepo8xk1PWvO","https://ap.wps.com/l/cbCaiepo8xk1PWvO","pdf",883200,2,1,26,"English","en",105,"# Unaudited interim condensed consolidated financial statements\n## Consolidated statement of financial position\n## Consolidated statement of profit or loss and other comprehensive income\n## Consolidated statement of cash flows","[{\"question\":\"What reporting period and comparative figures are included?\",\"answer\":\"The statements cover the three months ended March 31, 2023, with comparative figures for March 31, 2022.\"},{\"question\":\"Which major balance sheet categories are presented?\",\"answer\":\"The statement of financial position presents current assets and non-current assets, followed by current and non-current liabilities, then total equity.\"},{\"question\":\"How is cash flow activity classified?\",\"answer\":\"Cash flows are shown by operating activities, reconciling profit before taxes to cash from operations using adjustments for depreciation, impairment, provisions, and working-capital changes.\"}]","VITRU LIMITED - 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