5.2% respectively. And also, another point, the impact of the higher interest rate and also IPCA index on loans and financing. Income tax and social contribution had a negative variance of 3.9 million, resulting from the increase in opera- net operational revenue of 582.7 million, which excludes the effects of r- revenue and expenses with construction, the increase in cost and expenses of 347.5 million, and greater expenses with exchange variation, 141.5 million. The result was a net profit in Q3 ' 21 of 468.6 million reais. This result, although better than the one demonstrated in the same period last year, shows that the company still has the effects of the crisis that began in 2020. But we have recovered revenue, not only due to higher tariffs, tariff increases, but also the effects in the economy with the recovery in industrial segment and services. On the other hand, issues like delinquency have not followed the same trend, and the strong increase in inflation can be seen in the cost of input. These are our comments, now we would like to go on to the Q&A session. Mario, you have the floor. So everybody listening here, I just unmuted. Uh, hello. Um, okay, uh, I'm taking over here, so, uh, uh. foreign language inaudible We would like to begin our Q&A session with this. Before that, I would like to say that questions will come from analysts and investors and at the end, for journalists. As a result of time restrictions, may be some questions that we receive may not be answered. What we can do though, we can answer in writing later. I will begin with the same first question, let me get ready for this first question. I will check with Dr. Braga. The question is from Marcello Gonzalez, he asks many questions concerning tariffs and price increases, indicators period, and when will… we will have the tariff structure. Dr. Braga, please guide us. The implementation of the new tariff structure will happen in April next year, and will be implemented in May, will begin in May. But I see here that there are more detailed questions on revenue and so forth, I will ask Owsaldo and Marcel to answer these questions. Marcel. I will try to answer, please supplement. Concerning the revenue, we have… the amount is 17.5 billion reais, and if Sabeste has an expectation in relation to revenue this year, what I can say today that it is a little below the required revenue, but only at the end of December will we have the final number. We believe it'll be a little lower, but not very much lower. Now, concerning the period of evaluation of inflation, I'd like to say that our P0 was February 2021, and therefore, the way the inaudible agency will treat this in March, let's see the index that will be used. in March, let's see the index that will be used, so we can adjust for inflation in the period. This will be discussed in April and implemented as of May. Now, concerning tariffs, the chairman already mentioned, it will, the new system will be, uh, implemented in May 2022. Would you like to supplement, Marcel? No, perfect.The next question is from Gabriel Giafu. How is the process concerning a possible privatization of the company? Dr. Bragan? Very well. Always reminding you that this topic of privatization is, is up to our controller. It's not up to us to discuss this point. I would like to say, concerning the progress, it is what is public, our, our economic minister has said everyone knows that the privatization committee of the government is analyzing this topic for the company's status, and intends to hire the IFC to prepare a study. This is the information that is public, and everyone knows. I have no additional information apart from what we read in the press. Well, we are awaiting more questions. For the time being, we have Marcel Gonsalves. A question from Marcel Lucindiven. The question is, please give us an update about the investment in the new Pioneros River. So, please talk about the schedule, amount invested, measurement of results, and expectations involving conclusion. Well, it is a great pleasure to answer this question. In October, we connected 428,000 users of the 530,000 savings for this project through Pioneros River. We, since first, we have the concrete hope to finalize, until the end of 2023, all the 533,000 savings, apart from the quality recovery units for screens that feed the Pioneros River. We have five stations, total investment $1.7 billion. We are only paying by according to results. We have 87% of physical part working ready. But in terms of finance, we're close to 30, 40% in terms of payment, because the payment is only made when you have the results in terms of connections and quality of water in the streams that feed the Pioneros River. So, it's a project that is going very well, very successful, even during the pandemic. We are going beyond the forecast, as I mentioned. The forecast was 85% in October, and we have 87% ready. Okay, we have a question from Daniel Tavitsky. And the question is, please comment on expansion plans for operations, participation in auctions for sanitation and expansion to other states. The company is very connected to new businesses, expansion. Dr. Oswaldo in the financial department has a superintendent allocated to treat this topic of new businesses. We are looking at this topic with great interest. We are focusing right now on the universalization and to reach the goals that we have in our program for 2033. As I mentioned in my initial speech, we are observing this. We have outside consultants for M&A to help us. We are, we are competing for inaudible for to take care of the city next, close to Franco, where we are already present. But maybe Dr. Oswaldo can supplement with some comments in terms of new businesses. Chairman, Mr. Chairman, supplementing this information, it's basically what you mentioned. Our focus is in serving the 325 contracts, improving our economic and financial capacity and capex. But of course, after January 1st, when we have the confirmation of the financial capacity in the other companies, we expect some action, especially in new businesses. So we're focused in looking at the opportunities first with priority to our state, Sao Paolo, and then other businesses participating in auctions together or together with other companies. Okay. We have a question from Carolyn Carbagnone from Credit Suisse. The question is, on the implementation of a new tool for collection that Dr. Bragan mentioned, specifically she wants to know, how long will it take to implement this new tool, and expectations to decrease PDD, which would happen in Q4? We, the tool is already working. What we are improving are the ways, the better ways to collect, more modern ways to collect, which could happen in the next two, three months, at the beginning of the year. At the beginning of the year, we will have more news about this using WhatsApp, using Bix for payment, all these modern tools for payment, and