Cosan S.A. Files August 2024 6-K Report

Ticker: CSAN · Form: 6-K · Filed: Aug 15, 2024 · CIK: 1430162

Sentiment: neutral

Topics: reporting, foreign-issuer

TL;DR

Cosan S.A. filed its August 6-K, confirming 20-F annual filings.

AI Summary

Cosan S.A. filed a Form 6-K on August 15, 2024, reporting for the month of August 2024. The filing is for a foreign issuer and indicates that Cosan S.A. files annual reports under Form 20-F. The company's principal executive offices are located in Sao Paulo, Brazil.

Why It Matters

This filing provides routine updates for investors and regulatory bodies regarding Cosan S.A.'s ongoing operations and compliance as a foreign issuer.

Risk Assessment

Risk Level: low — This is a routine 6-K filing, typically used for ongoing reporting by foreign issuers, and does not appear to contain significant new financial or operational information.

Key Players & Entities

FAQ

What is the purpose of a Form 6-K filing?

A Form 6-K is a report of a foreign issuer pursuant to Rule 13a-16 or 15d-16 of the Securities Exchange Act of 1934, used to provide information that the registrant has made or will make public in its home country or has filed or will file with a stock exchange.

Which form does Cosan S.A. use for its annual reports?

Cosan S.A. indicates that it files annual reports under cover of Form 20-F.

What is the filing date of this Form 6-K?

This Form 6-K was filed as of August 15, 2024.

Where are Cosan S.A.'s principal executive offices located?

Cosan S.A.'s principal executive offices are located at Av. Brigadeiro Faria Lima, 4100, 16th floor, Sao Paulo, SP, Brazil.

Does Cosan S.A. submit this Form 6-K in paper format?

No, Cosan S.A. is not submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1) or Rule 101(b)(7).

Filing Stats: 4,562 words · 18 min read · ~15 pages · Grade level 13.2 · Accepted 2024-08-14 18:29:14

Key Financial Figures

Filing Documents

From the Filing

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 6-K Report of Foreign Issuer Pursuant To Rule 13a-16 Or 15d-16 of the Securities Exchange Act of 1934 For the month of August 2024 Commission File Number: 333-251238 COSAN S.A. (Exact name of registrant as specified in its charter) N/A (Translation of registrant's name into English) Av. Brigadeiro Faria Lima, 4100, – 16 th floor So Paulo, SP 04538-132 Brazil (Address of principal executive offices) Indicate by chec k mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40 F: Form 20-F Form 40-F Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): Ye s No Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): Yes No 1 Table of Contents CONTENT Independent auditor's review report on the individual and consolidated interim financial information 3 5 7 8 9 11 14 1. Operations 15 2. Relevant events in the period 16 3. Statement of compliance and accounting polices 20 4. Segment information 23 5. Financial assets and liabilities 32 5.1. Restrictive clauses 33 5.2. Cash and cash equivalents 35 5.3. Marketable securities and restricted cash 36 5.4. Loans, borrowings and debentures 37 5.5. Leases 43 5.6. Derivative financial instruments 45 5.7. Trade receivables 50 5.8. Related parties 51 5.9. Trade payables 54 5.10. Sectorial financial assets and liabilities 54 5.11. Fair value measurements 55 5.12. Financial risk management 56 6. Other current tax receivable 62 7. Inventories 62 8. Assets and liabilities held for sale 63 9. Investments in associates 66 9.1. Investments in subsidiaries and associates 66 9.2. Non-controlling interests in subsidiaries 70 10. Investments in joint venture 72 11. Property, plant and equipment, intangible assets and goodwill, contract assets, right-of-use and investment properties 73 11.1. Property, plant and equipment 73 11.2. Intangible assets and goodwill 75 11.3. Contract asset 76 11.4. Right-of-use assets 77 11.5. Investments properties 77 12. Commitments 78 13. Concessions payable 78 14. Other taxes payable 79 15. Income taxes 80 16. Provision for proceedings and judicial deposits 83 17. Shareholders' equity 87 18. Earnings per share 89 19. Net sales 90 20. Costs and expenses by nature 91 21. Other income (expenses), net 92 22. Finance results, net 93 23. Post-employment benefits 94 24. Share-based payment 94 25. Subsequent events 98 2 Table of Contents Tel.: 55 11 3848 5880 Fax: + 55 11 3045 7363 www.bdo.com.br Rua Major Quedinho, 90 Consolacao - Sao Paulo, SP Brasil 01050-030 INDEPENDENT AUDITOR'S REVIEW REPORT ON THE INDIVIDUAL AND CONSOLIDATED INTERIM FINANCIAL INFORMATION To the Shareholders, Board Members and Management of Cosan S.A. So Paulo - SP Introduction We have reviewed the individual and consolidated interim financial information of Cosan S.A. ("Company") , included in the quarterly information, for the quarter ended June 30, 2024, which comprises the individual and consolidated interim statement of financial position as at June 30, 2024, and the respective individual and consolidated interim statements of profit or loss and comprehensive income for the three- and six-month periods then ended, and the of changes in equity and cash flows for the six-month period then ended, including the notes to the financial information. The Company's and its controlled companies' Management is responsible for the preparation of this individual and consolidated interim financial information in accordance with NBC TG 21 (R4) and with International Accounting Standard (IAS) 34 - Interim Financial Reporting, issued by the International Accounting Standards Board (IASB), and for the presentation of this interim financial information in accordance with the standards issued by the Brazilian Securities and Exchange Commission (CVM) applicable to quarterly information. Our responsibility is to express a conclusion on the individual and consolidated interim financial information based on our review. Scope of the review We conducted our review in accordance with Brazilian and international standards on review engagements (NBC TR 2410 and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity ). A review of interim financial information consists principally of applying analytical and other review procedures and making enquiries of and having discussions with persons responsible for financial and accounting matters. An interim review is substantially less in scope than an audit conducted in accordance with auditing standards and does not provide assurance that we would

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