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Vasta Platform Ltd. – ‘20-F’ for 12/31/22 – ‘EX-23.1’

On:  Tuesday, 4/25/23, at 8:56pm ET   ·   As of:  4/26/23   ·   For:  12/31/22   ·   Accession #:  1554855-23-303   ·   File #:  1-39415

Previous ‘20-F’:  ‘20-F’ on 4/29/22 for 12/31/21   ·   Next & Latest:  ‘20-F’ on 4/19/24 for 12/31/23   ·   2 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/26/23  Vasta Platform Ltd.               20-F       12/31/22  155:31M                                    IRIS Business Svcs/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   7.21M 
                Non-Canadian Issuer                                              
 7: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML    104K 
                Liquidation or Succession                                        
10: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     39K 
11: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     39K 
12: EX-21.1     Subsidiaries List                                   HTML     43K 
13: EX-23.1     Consent of Expert or Counsel                        HTML     37K 
 8: EX-12.1     Statement re: the Computation of Ratios             HTML     42K 
 9: EX-12.2     Statement re: the Computation of Ratios             HTML     42K 
14: R1          Document and Entity Information                     HTML    114K 
15: R2          Consolidated Statement of Financial Position        HTML    146K 
16: R3          Consolidated Statement of Profit or Loss and Other  HTML    106K 
                Comprehensive Loss                                               
17: R4          Consolidated Statement of Changes in Equity         HTML     84K 
18: R5          Consolidated statement of cash flows                HTML    186K 
19: R6          The Company and Basis of Presentation               HTML     79K 
20: R7          Basis of preparation and presentation of the        HTML     71K 
                Consolidated Financial Statements                                
21: R8          Use of estimates and judgements                     HTML     73K 
22: R9          Significant accounting policies and new and not     HTML    160K 
                yet effective accounting standards                               
23: R10         Business Combinations                               HTML    239K 
24: R11         Financial Risk Management                           HTML    174K 
25: R12         Financial Instruments by Category                   HTML     89K 
26: R13         Cash and cash equivalents                           HTML     50K 
27: R14         Marketable securities                               HTML     51K 
28: R15         Trade receivables                                   HTML    114K 
29: R16         Inventories                                         HTML     67K 
30: R17         Equity accounted investees                          HTML     56K 
31: R18         Property, Plant and Equipment                       HTML    158K 
32: R19         Intangible Assets and Goodwill                      HTML    207K 
33: R20         Bonds and financing                                 HTML    270K 
34: R21         Suppliers                                           HTML     49K 
35: R22         Lease liabilities                                   HTML     65K 
36: R23         Contractual obligations and deferred income         HTML     54K 
37: R24         Accounts payable for business combination and       HTML     94K 
                acquisition of associates                                        
38: R25         Salaries and Social Contribution                    HTML     53K 
39: R26         Related parties                                     HTML    612K 
40: R27         Provision for tax, civil and labor losses and       HTML    160K 
                Judicial deposits and escrow accounts                            
41: R28         Current and Deferred Income Tax and Social          HTML    136K 
                Contribution                                                     
42: R29         Shareholder's Equity                                HTML    180K 
43: R30         Net Revenue from sales and Services                 HTML    122K 
44: R31         Costs and Expenses by Nature                        HTML     78K 
45: R32         Finance result                                      HTML     72K 
46: R33         Segment Reporting                                   HTML    115K 
47: R34         Non-cash transactions                               HTML     40K 
48: R35         Subsequent events                                   HTML     42K 
49: R36         Significant accounting policies and new and not     HTML    194K 
                yet effective accounting standards (Policies)                    
50: R37         The Company and Basis of Presentation (Tables)      HTML     62K 
51: R38         Basis of preparation and presentation of            HTML     60K 
                Consolidated Financial Statements (Tables)                       
52: R39         Significant accounting policies and new and not     HTML     42K 
                yet effective accounting standards (Tables)                      
53: R40         Business Combinations (Tables)                      HTML    219K 
54: R41         Financial Risk Management (Tables)                  HTML    159K 
55: R42         Financial Instruments by Category (Tables)          HTML     90K 
56: R43         Cash and cash equivalents (Tables)                  HTML     49K 
57: R44         Marketable securities (Tables)                      HTML     48K 
58: R45         Trade receivables (Tables)                          HTML    109K 
59: R46         Inventories (Tables)                                HTML     66K 
60: R47         Equity accounted investees (Tables)                 HTML     57K 
61: R48         Property, Plant and Equipment (Tables)              HTML    158K 
62: R49         Intangible Assets and Goodwill (Tables)             HTML    207K 
63: R50         Bonds and financing (Tables)                        HTML    268K 
64: R51         Suppliers (Tables)                                  HTML     48K 
65: R52         Lease liabilities (Tables)                          HTML     64K 
66: R53         Contractual obligations and deferred income         HTML     53K 
                (Tables)                                                         
67: R54         Accounts payable for business combination and       HTML     97K 
                acquisition of associates (Tables)                               
68: R55         Salaries and Social Contribution (Tables)           HTML     52K 
69: R56         Related parties (Tables)                            HTML    597K 
70: R57         Provision for tax, civil and labor losses and       HTML    161K 
                Judicial deposits and escrow accounts (Tables)                   
71: R58         Current and Deferred Income Tax and Social          HTML    135K 
                Contribution (Tables)                                            
72: R59         Shareholder's Equity (Tables)                       HTML     76K 
73: R60         Net Revenue from sales and Services (Tables)        HTML    121K 
74: R61         Costs and Expenses by Nature (Tables)               HTML     78K 
75: R62         Finance result (Tables)                             HTML     71K 
76: R63         Segment Reporting (Tables)                          HTML    110K 
77: R64         Subsequent events (Tables)                          HTML     97K 
78: R65         The Company and Basis of Presentation (Details)     HTML     69K 
79: R66         The Company and Basis of Presentation (Details 1)   HTML     74K 
80: R67         Basis of preparation and presentation of            HTML     69K 
                Consolidated Financial Statements (Details)                      
81: R68         Use of estimates and judgements (Details)           HTML     39K 
82: R69         Significant accounting policies and new and not     HTML     54K 
                yet effective accounting standards (Details)                     
83: R70         Significant accounting policies and new and not     HTML     56K 
                yet effective accounting standards (Details 2)                   
84: R71         Significant accounting policies and new and not     HTML     72K 
                yet effective accounting standards (Details 3)                   
85: R72         Business Combinations - Textual (Details)           HTML    109K 
86: R73         Business Combinations (Details)                     HTML    237K 
87: R74         Business Combinations (Details) (Parenthetical)     HTML     90K 
88: R75         Financial Risk Management (Details)                 HTML     82K 
89: R76         Financial Risk Management (Details 2)               HTML    102K 
90: R77         Financial Risk Management (Details 3)               HTML    121K 
91: R78         Financial Risk Management (Details 4 - Textuals)    HTML     67K 
92: R79         Financial Instruments by Category (Details)         HTML     87K 
93: R80         Financial Instruments by Category - Schedule of     HTML     96K 
                valuation techniques and significant unobservable                
                inputs (Details)                                                 
94: R81         Cash and cash equivalents (Details)                 HTML     50K 
95: R82         Marketable securities (Details)                     HTML     50K 
96: R83         Trade receivables (Details)                         HTML     45K 
97: R84         Trade receivables (Details 2)                       HTML     62K 
98: R85         Trade receivables (Details 3)                       HTML     40K 
99: R86         Trade receivables (Details 4)                       HTML     69K 
100: R87         Trade receivables (Details 5)                       HTML     47K  
101: R88         Inventories (Details)                               HTML     52K  
102: R89         Inventories (Details 2)                             HTML     47K  
103: R90         Equity accounted investees - Schedule of            HTML     56K  
                composition of investments (Details)                             
104: R91         Equity accounted investees - Schedule of            HTML     48K  
                investments without control and significant                      
                influence (Details 1)                                            
105: R92         Property, Plant and Equipment (Details)             HTML     95K  
106: R93         Property, Plant and Equipment - Schedule of         HTML     99K  
                changes in property, plant and equipment (Details                
                1)                                                               
107: R94         Intangible Assets and Goodwill (Details)            HTML     98K  
108: R95         Intangible Assets and Goodwill (Details 2)          HTML    119K  
109: R96         Intangible Assets and Goodwill (Details 3)          HTML     46K  
110: R97         Intangible Assets and Goodwill (Details 4)          HTML     53K  
111: R98         Intangible Assets and Goodwill (Details 5)          HTML     52K  
112: R99         Bonds and financing (Details)                       HTML    124K  
113: R100        Bonds and financing - Schedule of composition of    HTML     64K  
                interest and principal payments of bonds and                     
                financing (Details 1)                                            
114: R101        Bonds and financing - Parentheticals (Details 2)    HTML     95K  
115: R102        Bonds and financing - Schedule of bonds'            HTML     59K  
                description (Details 3)                                          
116: R103        Bonds and financing - Schedule of bonds and         HTML     57K  
                financing maturities (Details 4)                                 
117: R104        Bonds and financing (Details 5 - Textuals)          HTML     76K  
118: R105        Suppliers (Details)                                 HTML     48K  
119: R106        Suppliers (Details 1 - Textuals)                    HTML     44K  
120: R107        Lease liabilities (Details)                         HTML     81K  
121: R108        Contractual obligations and deferred income         HTML     67K  
                (Details)                                                        
122: R109        Accounts payable for business combination and       HTML     66K  
                acquisition of associates (Details)                              
123: R110        Accounts payable for business combination and       HTML     51K  
                acquisition of associates (Details 2)                            
124: R111        Accounts payable for business combination and       HTML     52K  
                acquisition of associates (Details 3)                            
125: R112        Salaries and Social Contribution (Details)          HTML     51K  
126: R113        Related parties (Details)                           HTML    216K  
127: R114        Related parties (Details 2)                         HTML    167K  
128: R115        Related parties (Details 3)                         HTML     66K  
129: R116        Related parties (Details 4)                         HTML     86K  
130: R117        Related parties (Details 5)                         HTML     44K  
131: R118        Provision for tax, civil and labor losses and       HTML     56K  
                Judicial deposits and escrow accounts (Details)                  
132: R119        Provision for tax, civil and labor losses and       HTML     76K  
                Judicial deposits and escrow accounts (Details 2)                
133: R120        Provision for tax, civil and labor losses and       HTML     52K  
                Judicial deposits and escrow accounts (Details 3)                
134: R121        Provision for tax, civil and labor losses and       HTML     48K  
                Judicial deposits and escrow accounts (Details 4 -               
                Textuals)                                                        
135: R122        Current and Deferred Income Tax and Social          HTML     96K  
                Contribution (Details 2)                                         
136: R123        Current and Deferred Income Tax and Social          HTML     69K  
                Contribution (Details)                                           
137: R124        Shareholder's Equity (Details)                      HTML     51K  
138: R125        Shareholder's Equity (Details 1)                    HTML     58K  
139: R126        Shareholder's Equity (Details 2)                    HTML     48K  
140: R127        Shareholder's Equity (Details 3 - Textuals 1)       HTML     91K  
141: R128        Shareholder's Equity (Details 4 - Textuals 2)       HTML    102K  
142: R129        Net Revenue from sales and Services (Details)       HTML     84K  
143: R130        Costs and Expenses by Nature (Details)              HTML     76K  
144: R131        Costs and Expenses by Nature (Details 2)            HTML     50K  
145: R132        Finance result (Details)                            HTML     71K  
146: R133        Finance result - Additional information (Details    HTML     46K  
                1)                                                               
147: R134        Segment Reporting (Details)                         HTML     81K  
148: R135        Segment Reporting (Details 1 - Textuals)            HTML     55K  
149: R136        Non-cash transactions - Additional information      HTML     61K  
                (Details)                                                        
150: R137        Subsequent events - Additional information          HTML     60K  
                (Details)                                                        
153: XML         IDEA XML File -- Filing Summary                      XML    304K  
151: XML         XBRL Instance -- vsta-20221231_htm                   XML   9.24M  
152: EXCEL       IDEA Workbook of Financial Reports                  XLSX    374K  
 4: EX-101.CAL  XBRL Calculations -- vsta-20221231_cal               XML    552K 
 2: EX-101.DEF  XBRL Definitions -- vsta-20221231_def                XML   2.17M 
 5: EX-101.LAB  XBRL Labels -- vsta-20221231_lab                     XML   4.92M 
 3: EX-101.PRE  XBRL Presentations -- vsta-20221231_pre              XML   2.85M 
 6: EX-101.SCH  XBRL Schema -- vsta-20221231                         XSD    565K 
154: JSON        XBRL Instance as JSON Data -- MetaLinks              690±  1.06M  
155: ZIP         XBRL Zipped Folder -- 0001554855-23-000303-xbrl      Zip   1.59M  


‘EX-23.1’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the registration statement (No. 333-240254) on Form S-8 of our report dated April 25, 2023, with respect to the consolidated financial statements of Vasta Platform Limited.

 

São Paulo, Brazil

April 25, 2023

/s/ KPMG Auditores Independentes Ltda.

 



Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed as of:4/26/23None on these Dates
Filed on:4/25/23
For Period end:12/31/22
 List all Filings 


2 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 7/23/20  Vasta Platform Ltd.               F-1/A                  5:9.3M                                   Donnelley … Solutions/FA
 7/06/20  Vasta Platform Ltd.               F-1                   24:9.6M                                   Donnelley … Solutions/FA
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Filing Submission 0001554855-23-000303   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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