Cosan S.A. Files 6-K Report

Ticker: CSAN · Form: 6-K · Filed: Nov 13, 2024 · CIK: 1430162

Sentiment: neutral

Topics: regulatory-filing, foreign-issuer, sec-filing

TL;DR

Cosan S.A. filed its quarterly 6-K report, keeping investors updated.

AI Summary

Cosan S.A. filed a Form 6-K on November 13, 2024, reporting for the period ending September 30, 2024. The filing is a report of a foreign issuer under the Securities Exchange Act of 1934. Cosan S.A. is incorporated in Brazil and its fiscal year ends on December 31.

Why It Matters

This filing provides an update on Cosan S.A.'s reporting status as a foreign issuer, which is important for investors tracking the company's regulatory compliance and financial disclosures.

Risk Assessment

Risk Level: low — This filing is a routine regulatory report and does not contain new material financial information or significant corporate events.

Key Players & Entities

FAQ

What type of filing is this?

This is a Form 6-K, a Report of Foreign Issuer Pursuant To Rule 13a-16 Or 15d-16 of the Securities Exchange Act of 1934.

What period does this report cover?

The report is conformed for the period ending September 30, 2024.

When was this filing submitted?

The filing was submitted on November 13, 2024.

Where is Cosan S.A. incorporated?

Cosan S.A. is incorporated in Brazil (D5).

Does Cosan S.A. file annual reports under Form 20-F?

Yes, the filing indicates that the registrant files annual reports under cover of Form 20-F.

Filing Stats: 4,993 words · 20 min read · ~17 pages · Grade level 13.9 · Accepted 2024-11-13 17:24:33

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 November 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 13 1. Operations 14 2. Relevant events in the period 15 3. Statement of compliance and accounting polices 19 3.1. Reclassification in the income statement 20 4. Segment information 22 5. Financial assets and liabilities 31 5.1. Restrictive clauses 32 5.2. Cash and cash equivalents 34 5.3. Marketable securities and restricted cash 35 5.4. Loans, borrowings and debentures 36 5.5. Leases liabilities 42 5.6. Derivative financial instruments 43 5.7. Trade receivables 47 5.8. Related parties 48 5.9. Trade payables 51 5.10. Sectorial financial assets and liabilities 51 5.11 Recognized fair value measurements 52 5.12. Financial risk management 53 6. Other current tax receivable 59 7. Inventories 59 8. Assets and liabilities held for sale 59 9. Investments in subsidiaries and associates 63 9.1. Investments in subsidiaries and associates 63 9.2. Non-controlling interests in subsidiaries 67 9.3. Acquisition of subsidiaries 69 10. Investments in joint venture 70 11. Property, plant and equipment, intangible assets and goodwill, contract assets, right-of-use and investment properties 71 11.1. Property, plant and equipment 71 11.2. Intangible assets and goodwill 73 11.3. Contract asset 74 11.4 Right-of-use assets 75 11.5. Investments properties 76 12. Commitments 76 13. Concessions payable 77 14. Other taxes payable 78 15. Income taxes 79 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 97 2 Table of Contents 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 September 30, 2024, which comprises the individual and consolidated interim statement of financial position as at September 30, 2024, and the respective individual and consolidated interim statements of profit or loss and comprehensive income for the three and nine-month periods then ended, and of changes in equity and of cash flows for the nine-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

View Full Filing

View this 6-K filing on SEC EDGAR

View on Read The Filing