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Vasta Platform Ltd. – ‘20-F’ for 12/31/23 – ‘EX-15.1’

On:  Friday, 4/19/24, at 5:19pm ET   ·   For:  12/31/23   ·   Accession #:  1554855-24-282   ·   File #:  1-39415

Previous ‘20-F’:  ‘20-F’ on 4/26/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   3 References:   

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

 4/19/24  Vasta Platform Ltd.               20-F       12/31/23  152:27M                                    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   6.16M 
                Non-Canadian Issuer                                              
 7: EX-2.1      Plan of Acquisition, Reorganization, Arrangement,   HTML    107K 
                Liquidation or Succession                                        
 8: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     42K 
11: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     42K 
12: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     42K 
14: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML    112K 
                Awarded Compensation                                             
 9: EX-12.1     Statement re: the Computation of Ratios             HTML     51K 
10: EX-12.2     Statement re: the Computation of Ratios             HTML     50K 
13: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     38K 
15: R1          Document and Entity Information                     HTML    115K 
16: R2          Consolidated Statement of Financial Position        HTML    155K 
17: R3          Consolidated Statement of Profit or Loss and Other  HTML    118K 
                Comprehensive Loss                                               
18: R4          Consolidated Statement of Changes in Equity         HTML     66K 
19: R5          Consolidated statement of cash flows                HTML    175K 
20: R6          The Company and Basis of Presentation               HTML     59K 
21: R7          Basis of preparation and presentation of the        HTML     69K 
                Consolidated Financial Statements                                
22: R8          Use of estimates and judgements                     HTML     69K 
23: R9          Material accounting policies, new accounting        HTML    181K 
                standards and new and not yet effective accounting               
                standards                                                        
24: R10         Business Combinations                               HTML     84K 
25: R11         Financial Risk Management                           HTML    169K 
26: R12         Financial Instruments by Category                   HTML    135K 
27: R13         Cash and cash equivalents                           HTML     51K 
28: R14         Marketable securities                               HTML     52K 
29: R15         Trade receivables                                   HTML    133K 
30: R16         Inventories                                         HTML     51K 
31: R17         Equity accounted investees                          HTML     73K 
32: R18         Property, Plant and Equipment                       HTML    180K 
33: R19         Intangible Assets and Goodwill                      HTML    210K 
34: R20         Bonds and financing                                 HTML    233K 
35: R21         Suppliers                                           HTML     51K 
36: R22         Lease liabilities                                   HTML     68K 
37: R23         Contractual obligations and deferred income         HTML     59K 
38: R24         Accounts payable for business combination and       HTML    112K 
                acquisition of associates                                        
39: R25         Salaries and Social Contribution                    HTML     52K 
40: R26         Related parties                                     HTML    519K 
41: R27         Provision for tax, civil and labor losses and       HTML    157K 
                Judicial deposits and escrow accounts                            
42: R28         Current and Deferred Income Tax and Social          HTML    135K 
                Contribution                                                     
43: R29         Shareholder's Equity                                HTML    120K 
44: R30         Net Revenue from sales and Services                 HTML     61K 
45: R31         Costs and Expenses by Nature                        HTML     88K 
46: R32         Finance result                                      HTML     74K 
47: R33         Non-cash transactions                               HTML     47K 
48: R34         Subsequent events                                   HTML     41K 
49: R35         Material accounting policies, new accounting        HTML    212K 
                standards and new and not yet effective accounting               
                standards (Policies)                                             
50: R36         Basis of preparation and presentation of            HTML     56K 
                Consolidated Financial Statements (Tables)                       
51: R37         Material accounting policies, new accounting        HTML     43K 
                standards and new and not yet effective accounting               
                standards (Tables)                                               
52: R38         Business Combinations (Tables)                      HTML     77K 
53: R39         Financial Risk Management (Tables)                  HTML    160K 
54: R40         Financial Instruments by Category (Tables)          HTML    159K 
55: R41         Cash and cash equivalents (Tables)                  HTML     50K 
56: R42         Marketable securities (Tables)                      HTML     49K 
57: R43         Trade receivables (Tables)                          HTML    130K 
58: R44         Inventories (Tables)                                HTML     49K 
59: R45         Equity accounted investees (Tables)                 HTML     73K 
60: R46         Property, Plant and Equipment (Tables)              HTML    180K 
61: R47         Intangible Assets and Goodwill (Tables)             HTML    208K 
62: R48         Bonds and financing (Tables)                        HTML    230K 
63: R49         Suppliers (Tables)                                  HTML     49K 
64: R50         Lease liabilities (Tables)                          HTML     67K 
65: R51         Contractual obligations and deferred income         HTML     58K 
                (Tables)                                                         
66: R52         Accounts payable for business combination and       HTML    115K 
                acquisition of associates (Tables)                               
67: R53         Salaries and Social Contribution (Tables)           HTML     51K 
68: R54         Related parties (Tables)                            HTML    504K 
69: R55         Provision for tax, civil and labor losses and       HTML    157K 
                Judicial deposits and escrow accounts (Tables)                   
70: R56         Current and Deferred Income Tax and Social          HTML    133K 
                Contribution (Tables)                                            
71: R57         Shareholder's Equity (Tables)                       HTML     86K 
72: R58         Net Revenue from sales and Services (Tables)        HTML     61K 
73: R59         Costs and Expenses by Nature (Tables)               HTML     87K 
74: R60         Finance result (Tables)                             HTML     73K 
75: R61         The Company and Basis of Presentation (Details 1 -  HTML     72K 
                Textuals)                                                        
76: R62         Basis of preparation and presentation of            HTML     61K 
                Consolidated Financial Statements (Details)                      
77: R63         Use of estimates and judgements (Details)           HTML     40K 
78: R64         Material accounting policies, new accounting        HTML     55K 
                standards and new and not yet effective accounting               
                standards (Details)                                              
79: R65         Material accounting policies, new accounting        HTML     57K 
                standards and new and not yet effective accounting               
                standards (Details 2)                                            
80: R66         Material accounting policies, new accounting        HTML     80K 
                standards and new and not yet effective accounting               
                standards (Details 3)                                            
81: R67         Business Combinations (Details)                     HTML    102K 
82: R68         Business Combinations (Details) (Parenthetical)     HTML     67K 
83: R69         Business Combinations (Details 1 - Textual)         HTML     75K 
84: R70         Financial Risk Management (Details)                 HTML     73K 
85: R71         Financial Risk Management (Details 2)               HTML    107K 
86: R72         Financial Risk Management (Details 3)               HTML    133K 
87: R73         Financial Risk Management (Details 4 - Textuals)    HTML     73K 
88: R74         Financial Instruments by Category (Details)         HTML     90K 
89: R75         Financial Instruments by Category - Schedule of     HTML     71K 
                valuation techniques and significant unobservable                
                inputs (Details)                                                 
90: R76         Financial Instruments by Category - Schedule of     HTML     95K 
                changes during the period in measuring level 3                   
                fair values (Details)                                            
91: R77         Cash and cash equivalents (Details)                 HTML     52K 
92: R78         Marketable securities (Details)                     HTML     48K 
93: R79         Trade receivables (Details)                         HTML     46K 
94: R80         Trade receivables (Details 2)                       HTML     63K 
95: R81         Trade receivables (Details 3)                       HTML     43K 
96: R82         Trade receivables (Details 4)                       HTML     74K 
97: R83         Trade receivables (Details 5)                       HTML     53K 
98: R84         Inventories (Details)                               HTML     53K 
99: R85         Equity accounted investees - Schedule of            HTML     54K 
                composition of investments (Details)                             
100: R86         Equity accounted investees - Schedule of            HTML     49K  
                investments without control and significant                      
                influence (Details 1)                                            
101: R87         Property, Plant and Equipment (Details)             HTML     93K  
102: R88         Property, Plant and Equipment - Schedule of         HTML     83K  
                changes in property, plant and equipment (Details                
                1)                                                               
103: R89         Intangible Assets and Goodwill (Details)            HTML     90K  
104: R90         Intangible Assets and Goodwill (Details 2)          HTML     87K  
105: R91         Intangible Assets and Goodwill (Details 3)          HTML     55K  
106: R92         Intangible Assets and Goodwill (Details 4)          HTML     54K  
107: R93         Intangible Assets and Goodwill (Details 5)          HTML     47K  
108: R94         Bonds and financing (Details)                       HTML    108K  
109: R95         Bonds and financing - Schedule of composition of    HTML     63K  
                interest and principal payments of bonds and                     
                financing (Details 1)                                            
110: R96         Bonds and financing - Parentheticals (Details 2)    HTML     51K  
111: R97         Bonds and financing - Schedule of bonds'            HTML     57K  
                description (Details 3)                                          
112: R98         Bonds and financing - Schedule of bonds and         HTML     58K  
                financing maturities (Details 4)                                 
113: R99         Bonds and financing (Details 5 - Textuals)          HTML     63K  
114: R100        Suppliers (Details)                                 HTML     49K  
115: R101        Suppliers (Details 1 - Textuals)                    HTML     45K  
116: R102        Lease liabilities (Details)                         HTML     76K  
117: R103        Contractual obligations and deferred income         HTML     60K  
                (Details)                                                        
118: R104        Accounts payable for business combination and       HTML     67K  
                acquisition of associates (Details)                              
119: R105        Accounts payable for business combination and       HTML     58K  
                acquisition of associates (Details 2)                            
120: R106        Accounts payable for business combination and       HTML     53K  
                acquisition of associates (Details 3)                            
121: R107        Accounts payable for business combination and       HTML     57K  
                acquisition of associates (Details 4 - Textuals)                 
122: R108        Salaries and Social Contribution (Details)          HTML     50K  
123: R109        Related parties (Details)                           HTML     97K  
124: R110        Related parties (Details 2)                         HTML    154K  
125: R111        Related parties (Details 3)                         HTML     60K  
126: R112        Related parties (Details 4)                         HTML     81K  
127: R113        Related parties (Details 5)                         HTML     45K  
128: R114        Provision for tax, civil and labor losses and       HTML    101K  
                Judicial deposits and escrow accounts (Details 1)                
129: R115        Provision for tax, civil and labor losses and       HTML     58K  
                Judicial deposits and escrow accounts (Details 2)                
130: R116        Provision for tax, civil and labor losses and       HTML     51K  
                Judicial deposits and escrow accounts (Details 3)                
131: R117        Provision for tax, civil and labor losses and       HTML     51K  
                Judicial deposits and escrow accounts (Details 4 -               
                Textuals)                                                        
132: R118        Current and Deferred Income Tax and Social          HTML     70K  
                Contribution (Details)                                           
133: R119        Current and Deferred Income Tax and Social          HTML    101K  
                Contribution (Details 2)                                         
134: R120        Shareholder's Equity (Details)                      HTML     71K  
135: R121        Shareholder's Equity (Details 1)                    HTML     59K  
136: R122        Shareholder's Equity (Details 2)                    HTML     48K  
137: R123        Shareholder's Equity (Details 3 - Textuals 1)       HTML    100K  
138: R124        Shareholder's Equity (Details 4 - Textuals 2)       HTML    111K  
139: R125        Net Revenue from sales and Services (Details)       HTML     60K  
140: R126        Costs and Expenses by Nature (Details)              HTML     83K  
141: R127        Costs and Expenses by Nature (Details 2)            HTML     56K  
142: R128        Finance result (Details)                            HTML     72K  
143: R129        Finance result - Additional information (Details    HTML     45K  
                1)                                                               
144: R130        Segment Reporting (Details)                         HTML     70K  
145: R131        Segment Reporting (Details 1 - Textuals)            HTML     44K  
146: R132        Non-cash transactions - Additional information      HTML     68K  
                (Details)                                                        
147: R133        Subsequent events - Additional information          HTML     47K  
                (Details)                                                        
149: XML         IDEA XML File -- Filing Summary                      XML    294K  
152: XML         XBRL Instance -- vsta-20231231_htm                   XML   7.63M  
148: EXCEL       IDEA Workbook of Financial Report Info              XLSX    334K  
 4: EX-101.CAL  XBRL Calculations -- vsta-20231231_cal               XML    519K 
 2: EX-101.DEF  XBRL Definitions -- vsta-20231231_def                XML   2.28M 
 5: EX-101.LAB  XBRL Labels -- vsta-20231231_lab                     XML   5.00M 
 3: EX-101.PRE  XBRL Presentations -- vsta-20231231_pre              XML   2.97M 
 6: EX-101.SCH  XBRL Schema -- vsta-20231231                         XSD    577K 
150: JSON        XBRL Instance as JSON Data -- MetaLinks              704±  1.08M  
151: ZIP         XBRL Zipped Folder -- 0001554855-24-000282-xbrl      Zip   1.34M  


‘EX-15.1’   —   Letter re: Unaudited Interim Financial Info


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



Exhibit 15.1

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 19, 2024, with respect to the consolidated financial statements of Vasta Platform Limited.

 

São Paulo, Brazil

April 19, 2024

/s/ KPMG Auditores Independentes Ltda.





Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed on:4/19/24None on these Dates
For Period end:12/31/23
 List all Filings 


3 Previous Filings that this Filing References

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

 7/31/20  Vasta Platform Ltd.               S-8         7/31/20    4:161K                                   Davis Polk & … LLP 01/FA
 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 0001554855-24-000282   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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