Dados Econômico-Financeiros

(A free translation of the original in Portuguese)

Uso Público CPFL#

Separate Financial Statements / Statement of Financial Position – Assets

(In thousands of BRL)

Account Code Account Description

Current Quarter March 31, 2026

Previous Fiscal Year December 31,2025

Uso Público CPFL#

Separate Financial Statements / Income Statement (In thousands of BRL)

Account Code Account Description

Cumulative from January 1, 2026

Cumulative from January 1, 2025

#INFORMAÇÃO INTERNA – INTERNAL INFORMATION

Separate Financial Statements / Statement of Comprehensive Income (In thousands of BRL)

Account Code Account Description Cumulative from January 1, 2026 Cumulative from January 1, 2025 to

to March 31, 2026

1. Profit for the period 1.830.241 1.551.319

2. Other comprehensive income -22.464 -33.830

   March 31, 2025

   4.02.01 Comprehensive income for the period, reflecting the effects of the Company’s

   investments

   -22.464 -33.830

3. Total comprehensive income for the period 1.807.777 1.517.489

Separate Financial Statements / Statement of Cash Flows (Indirect Method) (In thousands of BRL)

Account Code Account Description

Cumulative from January 1, 2026

to March 31, 2026

Cumulative from January 1, 2025 to

March 31, 2025

Separate Financial Statements / Statement of Changes in Equity - January 1, 2026 to March 31, 2026 (In thousands of BRL)

Account Code Account Description Issued capital

Capital Reserves, Share-based Payment Options and Treasury

Profit Reserves

Accumulated Profits

Other comprehensive

Equity

Separate Financial Statements / Statement of Changes in Equity - January 1, 2025 to March 31, 2025 (In thousands of BRL)

Separate Financial Statements / Value Added Statement (In thousands of BRL)

Account Code Account Description

Cumulative from January 1, 2026 to

March 31, 2026

Cumulative from January 1, 2025 to

March 31, 2025

Consolidated Financial Statements / Statement of Financial Position – Liabilities

(In thousands of BRL)

Consolidated Financial Statements / Income Statement (In thousands of BRL)

Consolidated Financial Statements / Statement of Comprehensive Income (In thousands of BRL)

Account Code Account Description Cumulative from January 1, 2026 to Cumulative from January 1, 2025

Consolidated Financial Statements / Statement of Cash Flows (Indirect Method) (In thousands of BRL)

Cumulative from January 1, 2026 Cumulative from January 1, 2025

Consolidated Financial Statements / Statement of Changes in Equity - January 1, 2026 to March 31, 2026 (In thousands of BRL)

Capital Reserves, Share

Account Code Account Description Issued based Payment

Profit

Accumulated Profits or

Other comprehensive

Equity

Non- Consolidated controlling

capital

Options and

Treasury Shares

Reserves

Losses

income

Interests

Equity

#INFORMAÇÃO INTERNA – INTERNAL INFORMATION

Consolidated Financial Statements / Statement of Changes in Equity - January 1, 2025 to March 31, 2025 (In thousands of BRL)

Account Code Account Description Issued capital

Capital Reserves, Share-based

Payment Options Profit Reserves

Accumulated Profits or

Accumulated comprehensive

Equity

Non-controlling Consolidated Equity Interests

Consolidated Financial Statements / Value Added Statement (In thousands of BRL)

Account Code Account Description

Cumulative from January 1, 2026

to March 31, 2026

Cumulative from January 1, 2025

to March 31, 2025

Comments on the performance are expressed in thousands of Reais, unless otherwise noted.

In this quarter, the increase in net profit was R$ 278,923, when compared to the same period of the previous year (R$ 1,830,241, in 2026, and R$ 1,551,319 in 2025), mainly due to increases in

(i) equity participation results, of R$ 223,963, (ii) net financial result of R$ 8,107, and (iii) decrease in income tax and social contribution expenses of R$ 46,920.

Company: CPFL Energia S.A.

Consolidated

1st Quarter

(*) For the purpose of presenting the performance comment, the reclassification of revenue from network availability to captive consumers was not carried out - TUSD

Gross operating revenue in the 1st quarter of 2026, was R$ 16,847,796, representing an increase of 9.3% (R$ 1,437,502), when compared to the same period of the previous year.

The main factors of this variation were:

• Increase of R$ 1,352,006 in sectoral financial assets and liabilities, due to the (i) higher constitution of assets in the 1st quarter of 2026, (R$ 924,288); and (ii) increase in the realization of liabilities in the 1st quarter of 2026, (R$ 427,717);

• Increase of 8.3% (R$ 312,249) in other operating revenues, mainly due to increases in: (i) free consumers TUSD, R$ 236,953, (ii) low-income subsidies, R$ 131,601 and (iii) leases and rents, R$ 21,163; partially offset by the decrease in (iv) updates of the concession's financial assets, R$ 101,756;

• Increase of 5.7% (R$ 66,325) in revenue from construction of concession infrastructure;

• Increase of 2.3% (R$ 29,230) in the supply of electricity, mainly due to increases of the average tariffs, of 32.2% (R$ 313,682), resulting from the increase in the settlement price of the differences – PLD; partially offset by the decrease in the volume sold, of 22.6% (R$ 284,452); and

• Decrease of 3.4% (R$ 322,307) in the supply of electricity, resulting from the decrease of 7.3% in the quantity sold, R$ 679,378; partially offset by the increase of 4.1% in the average tariffs, R$ 357,071.

  • Volume of energy sold

    In the 1st quarter of 2026, the volume of energy billed to captive consumers in the period, including other licensees, decreased by -7.8%, when compared to the same quarter of the previous year.

    Residential class consumption represents 64.2% of the total captive market supplied by the distributor and showed an increase of -4.2% in the 1st quarter of 2026, when compared to the same period of the previous year. This performance reflects the effects of temperature, calendar and increase in the number of consumer units with distributed generation.

    Commercial class consumption represents 14.0% of the total captive market supplied by the distributor and showed a decrease of -13.4% in the 1st quarter of 2026, when compared to the same period of the previous year. This performance reflects the migration of captive customers to the free market, in addition to the effects of lower temperatures, when compared to the previous year, and the increase in the number of consumer units with distributed generation.

    Industrial class consumption represents 3.4% of the total captive market supplied by the distributor and showed a decrease of -27.1% in the 1st quarter of 2026, when compared to the same period of the previous year. This performance reflects the migration of captive customers to the free market.

    The other classes of consumption (rural, public power, public lighting, public service and licensees) participated with 18.4% of the total captive market supplied by the distributor. These classes recorded a decrease of -11.1% in the 1st quarter of 2026, due to the increase in the number of consumer units with distributed generation and migration of captive customers to the free market.

    Regarding the volume of energy sold and transported in the concession area, which impacts both the billed supply (captive market) and the TUSD charge (free market), there was an increase of -2.2% when compared to the same period of the previous year The variance by class was: residential (-4.1%), commercial (+0.5%), industrial (-1.9%) and other classes (-1.6%).

  • Rates

  In the 1st quarter of 2026, the energy supply tariffs charged by the distribution subsidiaries are as follows:

  						2026				2025
  Distributor		Month		RTA / RTP		Effect perceived by consumers (a)		RTA / RTP		Effect perceived by consumers (a)
  CPFL Paulista		April		-2.19%		-3.66%		-2.19%		-3.66%
  CPFL Piratininga		October		10.03%		7.63%		10.03%		7.63%
  CPFL RGE		June		2.51%		12.39%		2.51%		12.39%
  CPFL Santa Cruz		March		1.03%		2.62%		1.03%		2.62%

  (a) Represents the average effect perceived by the consumer, as a result of the elimination from the tariff base of financial components that had been added in the prior tariff adjustment.

  Deductions from operating revenue

  Deductions from operating revenue, in the 1st quarter of 2026, were R$ 5,506,264, an increase of 15.8% (R$ 751,190), when compared to the same quarter of 2025, which was primarily due to:

• Increase of 37.3% (R$ 587,391) in the Energy Development Account – CDE;

• Increase of 12.7% (R$ 134,476) in PIS/COFINS on the sale of energy and services;

• Increase of 22.4% (R$ 18,683) in PROINFA; and

• Increase of 0.7% (R$ 13,813) in ICMS on the sale of energy and services.

  Cost of electric energy

  The cost of electric energy in this quarter totaled R$ 5,210,111, representing an increase of 12.7% (R$ 587,475) when compared to the same period of the previous year, mainly justified by:

• Increase of 10.2% (R$ 352,103) in electricity purchased for resale, justified by the increase of: (i) 31% (R$ 896,900) in the average price; partially offset by the reduction in (ii) 15.8% (R$ 544,796) in the volume of energy purchased; and

• Increase of 19.9% (R$ 235,372) in the charges for the use of the transmission and distribution system, mainly due to increases in: (i) basic network charges, R$ 116,315, (ii) system service charges, R$ 89,843, (iii) reserve energy charges, R$ 29,619 and (iv) Itaipu transportation charges, R$ 15,589; partially offset by the decrease in (v) PIS/COFINS credits, R$ 23,968.

  Operating Costs and Expenses

  Excluding the cost of building the concession infrastructure, operating costs and expenses in this quarter were R$ 1,815,260, an increase of 2.8% (R$ 48,831) when compared to the same period last year. This variation is mainly due to:

• Personnel: an increase of 7.6% (R$ 41,459), basically due to adjustments in collective bargaining agreements;
• Depreciation and amortization: an increase of 4.3% (R$ 25,504), mainly due to the additions to the asset base in the period, mainly by the distributors in R$ 25,825;
• Services from third parties: increase of 4.8% (R$ 12,229), mainly due to: (i) maintenance, conservation, cleaning and surveillance of electrical systems, lines, networks, machinery, equipment, buildings, substations and hardware/software, R$ 20,627; (ii) transportation, R$ 8,002; partially offset by decreases in (iii) auditing, consulting, legal services and official publications, R$ 10,035, and (iv) other outsourced services R$ 5,997;
• Other expenses: a reduction of 9.8% (R$ 23,606), mainly due to the decrease in (i) legal, judicial and indemnity expenses, R$ 40,907; partially offset by the increase in (ii) adjustment

  to fair value in the investment in the Paulista Lajeado subsidiary, R$ 8,367, recorded in the comparative year; and

• Private pension entity: decrease of 70.2% (R$ 6,095), basically due to the recording of the impacts of the actuarial report of the Group's companies.Financial result

  The net financial result in this quarter showed net expenses of R$ 729,982, when compared to R$ 869,265 in the same period of 2025, representing a decrease of 16% (R$ 139,282). This variation is basically due to:

• Increase in financial revenues of 40.2% (R$ 155,560), mainly due to the increase of (i) updates of sectoral financial assets, R$ 70,615, (ii) updates of tax credits and judicial deposits, R$ 49,488, (iii) income from financial investments, R$ 28,681, and (iv) PIS and COFINS on JCP, R$ 12,941, recorded in the comparative period; partially offset by the decrease in (v) monetary and exchange rate updates, R$ 13,230; and

• Increase in financial expenses of 1.3% (R$ 16,278), mainly due to the additions of: (i) update on loan, R$ 32,097, (ii) monetary and exchange rate updates, net of derivatives, R$ 24,856, and (iii) debt charges, R$ 6,230; partially offset by decreases in (iv) update of the exclusion of ICMS from the PIS/COFINS base, R$ 30,573, and (v) update of sectoral financial liabilities, R$ 17,427.

The increase of 27.9% (R$ 16,881) in the consolidated equity income refers to the result of equity interests in joint ventures, as follows:

1st Quarter 2026 1st Quarter 2025

Income tax expenses in the 1st quarter of 2026 were R$ 605,425 and showed a decrease of 22.1% (R$ 171,524), when compared to that recorded in the same quarter of 2025.

As a result of the factors set forth above, net profit for this quarter was R$ 1,909,455, 18.2% (R$ 294,064) higher, when compared to the same period of 2025.

EBITDA (Net income excluding the effects of depreciation, amortization, financial result, social contribution and income tax) for the 1st quarter of 2026 was R$ 3,860,381, 0.2% (R$ 8,674) higher, when compared to the same period of 2025.

The subsidiary Companhia Paulista de Força e Luz - CPFL is a publicly held company, and its performance commentary is contained in its Quarterly Information - ITR, dated March 31, 2026, filed with the CVM - Brazilian Securities and Exchange Commission.

The subsidiary CPFL Transmissão S.A. is a publicly-held company, and its individual and consolidated performance commentary is contained in its Quarterly Information – ITR, dated March 31, 2026, filed with the CVM – Brazilian Securities and Exchange Commission.

The subsidiary CPFL Energias Renováveis S.A. is a publicly-held company, and its consolidated performance commentary is contained in its Quarterly Information – ITR, dated March 31, 2026, filed with the CVM – Brazilian Securities and Exchange Commission.

The subsidiary Companhia Piratininga de Força e Luz is a publicly held company, and its performance commentary is contained in its Quarterly Information - ITR, dated March 31, 2026, filed with the CVM - Brazilian Securities and Exchange Commission.

The subsidiary RGE Sul Distribuidora de Energia S.A. is a publicly held company, and its performance commentary is contained in its Quarterly Information – ITR, dated March 31, 2026, filed with the CVM – Brazilian Securities and Exchange Commission.

Company: CPFL Comercialização Brasil S.A.

Consolidated

1st Quarter

Gross Operating Revenue amounted to R$ 938,104, showing a decrease of 32.7%, mainly due to the change in control of CPFL Transmissão, as a result of the corporate restructuring, an effect partially offset by the incorporation of CPFL Geração's operations in the period.

The cost of electricity in the 1st quarter of 2026 was R$ 667,264, an increase of R$ 48,381 (7.8%), when compared to the same quarter of 2025, basically due to the higher volume of energy purchased, as well as the impacts of the incorporation of CPFL Geração's operations.

The operating costs and expenses recorded in the first quarter of 2026 was R$ 36,110, a reduction of R$ 254,528 (87.6%) compared to the same quarter of 2025, mainly due to the effects of the change in control of CPFL Transmissão.

The net financial expense recorded in the first quarter of 2026 was R$ 107,641, representing a reduction of 67.2% (R$ 220,444) compared to the same quarter of 2025, mainly due to the effects of the change of control of CPFL Transmissão.

The equity method result for the 1st quarter of 2026 was R$ 276,891, an increase of R$ 231,655 (512.1%), when compared to the same quarter of 2025; this performance is mainly due to the change of control and consequent change in the consolidation method of CPFL Transmissão, which became an affiliate of the Company, considering the 70% stake held by CPFL Energia. In addition, the positive performance of the investees CPFL Renováveis and Chapecoense Geração contributed to the result.

The result for the 1st quarter of 2026 was a profit of R$ 329,065, an increase of R$ 135,955 (70.4%), when compared to the same quarter of 2025.

EBITDA (Net income before financial results, income tax and social contribution, depreciation, amortization) for the 1st quarter of 2026 was R$ 433,262, increase of 12.6%, when compared to the same quarter of 2025, which was R$ 384,893 (information not reviewed by the Independent Auditors).

0.5 MW and 2 MW (or a set of high voltage units in the same submarket that together total demand greater than 0.5 MW), who are entitled to purchase energy in the free market only from incentivized sources (solar, wind, biomass or SPH).

power interruptions in hours per consumer in each period, normally a month or last 12 months. Equivalent Duration of Interruption per Consumer Unit. It indicates the number of hours on average that a consumer is without power during a period, usually monthly or in the last 12 months.

controlling shareholders, in the event of the dispose of control.

ASSETS 2

LIABILITIES AND EQUITY 3

STATEMENT OF INCOME 4

STATEMENT OF COMPREHENSIVE INCOME 5

STATEMENT OF CHANGES IN SHAREHOLDERS EQUITY 6

STATEMENT OF CASH FLOW 7

STATEMENT OF VALUE ADDED 8

( 1 ) OPERATIONS 9

( 2 ) PRESENTATION OF THE INTERIM FINANCIAL STATEMENTS 9

( 3 ) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 10

( 4 ) FAIR VALUE MEASUREMENT 11

( 5 ) CASH AND CASH EQUIVALENTS 11

( 6 ) MARKETABLE SECURITIES 11

( 7 ) CONSUMERS, CONCESSIONAIRES AND LICENSEES 12

( 8 ) EXCLUSION OF ICMS FROM PIS AND COFINS CALCULATION BASE 12

( 9 ) SECTOR FINANCIAL ASSETS AND LIABILITIES 13

1. CONCESSION FINANCIAL ASSET 13

2. INVESTMENTS 14

3. BORROWINGS 15

4. DEBENTURES 15

5. TAX, FEES AND CONTRIBUTIONS 17

6. EARNINGS PER SHARE 17

7. NET OPERATING REVENUE 18

8. COST OF ELECTRIC ENERGY 19

9. OTHER OPERATING COSTS AND EXPENSES 19

10. FINANCIAL INCOME (EXPENSES) 20

11. SEGMENT INFORMATION 20

12. RELATED PARTY TRANSACTIONS 21

13. FINANCIAL INSTRUMENTS 22

14. RELEVANT FACTS AND SUBSEQUENT EVENTS 24

1

‌The accompanying notes are an integral part of these interim financial statements.

2

‌The accompanying notes are an integral part of these interim financial statements.

3

‌The accompanying notes are an integral part of these interim financial statements

4

‌The accompanying notes are an integral part of these interim financial statements.

5

‌The accompanying notes are an integral part of these interim financial statements.

6

‌CPFL E nerg ia S.A.

Statements of cash flow for the periodo ended March 31, 202 G and 2023 i.in L•ous-znds of Brazilian

Dea ( ir+crease) in operatir+g assets

O1he • cp Eng lia o ”1ies ,4,7ó0”i •”5,334) 38Ü 388

Cash flows pro'zided [used) by operations

• te es1 oaid on cebLs

  [8,240)

  (7,404) 2.778.190

• came tax a-c social cc••1r W1ic - paic •””fi,352”i ”13,d" ” ) , i 3^ 148 ;

Cash flows provided (used) by operations activities

Investing activities

P •c-ases o- ç erty ç a- f and equiç se -1 P •c-ases o- ccntract asset

P •c-ases o- inBng »e assets

{27,59Z)

i.8 ”3”i

•.332”i

{2é,442} 1.528.2B0

i”40 0D4: i”59 0D7:

i”1 D8ü 32D; i”1 D13 718;

i”7 DIS; i”3 870;

Sec -”1ies p e<ges a-c restrictec de z•os”ts- invesme•• t Sec -”1ies p e<ges a-c restrictec de z•os”ts- redem o1icn

- b sgroMp loans 1c s. bs”c iaries

27,^47

•;12S,@2)

'" .‘2 ” )

i;ô D8ü 815; t3 833 804;

3 17Ü 88D 3 27ô BBC

Receiving of intragm 3 Ioa- s *orr suhsidia -”es 1C4,21 2,2g7 - -

klet cash generated by (used) In investing activities

Financing activities Bo•rowings a-c ceoenr. res

Repayrr ent cf orincipal of borrcroings and debe-1ures

Reçayrr ent cf c eri¥at”ves

43,10S

{12 7,19 6j ($022.664) (1.63$212)

^ 34^ 872 ^ 881482

i”1388 882; i”ü 880 283;

l543 D50: 3D* *D7

C a- d w1 c•• cap ”BI paid

klet cash generated by (used in) financing activities

i” ”S”i i”ü 848; i”ü 447;

48) (44) 2.3S6.9BB

klet increase (decrease) in cash and cash equiva IeMs

i. ”2,üD ”

•.1^7,ô7Ê)

388; i”40 587;

Cash and cash equivalen€s at the beg inning of the year Ve,3 ”õ 10 ” ,Ü3S 2 220 32D 1873 4D1

Cash and cash equivalen€s at the end or the year

46,8 43

43,859

2.131.925 1.932.B05

The accompanying notes are an integral part of these interim financial statements.

7

‌The accompanying notes are an integral part of these interim financial statements.

8

CPFL Energia S.A. (“CPFL Energia” or the Company”) is a publicly-held corporation incorporated for the principal purpose of operating as a holding company, with equity interests in other companies primarily engaged in electric energy distribution, generation, commercialization and transmission activities in Brazil.

The Company’s registered office is located at Rua Jorge Figueiredo Corrêa, nº 1,632, Jardim Professora Tarcília, CEP 13087-397 – Campinas - SP - Brazil.

The Company has direct and indirect interests in subsidiaries, affiliates and jointly controlled ventures, including 4 distributors, 116 power generation undertakings and energy management, 9 transmitters, 10 service providers and 4 holding companies/other ventures.

1. Renewals of electricity distribution concessions in Brazil

In March 28,2025, RGE Sul Distribuidora de Energia S.A. (“CPFL RGE”), Companhia Paulista de Força e Luz (“CPFL Paulista”) and Companhia Piratininga de Força e Luz (“CPFL Piratininga”) filed, under the terms of Decree No. 12,068, of June 20, 2024, with the National Electric Energy Agency (ANEEL), the requests for the execution of new Amendments to their Concession Agreements, for the Public Electricity Distribution Service, according the final draft published in ANEEL Order No. 517/2025, with of February 27, 2025, with promoting the immediate effects of the contractual clauses, following the signing of a new contract amendment and the early extension of the concession for an additional thirty (30) years, starting November 2027, for CPFL RGE and CPFL Paulista, October, 2028, for CPFL Piratininga.

1. Basis of preparation

   The individual (parent company) and consolidated interim financial information was prepared and is being presented in accordance with the International Accounting Standard IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board - IASB, and also based on the rules issued by the Brazilian Securities Commission - (CVM), applicable to the preparation of Quarterly Information (ITR), in accordance with Technical Pronouncement CPC 21 (R1) – Interim Statement.

   The Company and its subsidiaries (“The Group”) also follows the guidelines of the Accounting Manual of the Brazilian Electricity Sector (“MCSE”) and the standards laid down by the Brazilian Electricity Regulatory Agency (Agência Nacional de Energia Elétrica – ANEEL), when these do not conflict with the accounting practices adopted in Brazil and/or International Financial Reporting Standards (IFRS).

   Management states that all material information in the interim financial statements has been disclosed and corresponds to what is used in the Group's management.

   The interim financial statements were authorized for issue by the Company’s Management on March 11, 2026.

2. Basis of measurement

   The interim financial statements have been prepared on a historical costs basis, except for the following material items which are measured at each reporting date and recorded in the statements of financial position: i) derivative financial instruments measured at fair value; and ii) non-derivative financial instruments measured at fair value through profit or loss. The classification of the fair value measurement in the level 1, 2 or 3 categories (depending on the degree of observance of the variables used) is presented in Note 22 – Financial Instruments.

   9

3. Use of estimates and judgments

   The preparation of the interim financial statements requires the Group’s management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses.

   By definition, the accounting estimates may differ from the actual results. Accordingly, the Group’s management review the estimates and assumptions on an ongoing basis, based on previous experience and other relevant factors. Adjustments resulting from revisions to accounting estimates are recognized in the period in which the estimates are revised and applied on a prospective basis.

   The main accounts that require the adoption of assumptions and estimates and which are subject to a greater degree of uncertainty and may result in a material adjustment should these assumptions and estimates change significantly in subsequent periods, are described in Note 2.3 to the financial statements as of December 31, 2025.

4. Functional currency and presentation currency

   The Group’s functional currency is the Brazilian Real, and the individual and interim financial statements are presented in thousands of reais. Figures are rounded only after sum-up of the amounts. Consequently, when summed up, the amounts stated in thousands of reais may not tally with the rounded totals.

5. Segment information

   The Group’s officers use reports to make strategic decisions, segmenting the business into activities of: (i) electric energy distribution (“Distribution”); (ii) electricity generation and energy management (“Generation and energy management”); (iii) electric energy transmission (“Transmission”); (iv) service activities (“Services”); and

   (v) other activities not listed in the previous items.

6. Information on equity interests

   The Group 's equity interests in direct and indirect subsidiaries and joint ventures are described in Note 1 of the financial statements as at December 31, 2025. Except for (i) the companies BAESA, Chapecoense, EPASA, TPAE and ETAU which use the equity method of accounting, and (ii) the non-controlling interest in the investment stated at cost by the subsidiary Paulista Lajeado (referring to the investment in Investco S.A.) and CPFL Transmissão (Axia Energia) and CPFL Brasil (referring to the investment in BBCE Balcão Brasileiro de Comercialização de Energia S.A.), all other entities are fully consolidated.

   At March 31, 2026 and December 31, 2025, the noncontrolling interests in the consolidated balances refer to interests held by third parties in subsidiaries CERAN, Paulista Lajeado and the not wholly-owned subsidiaries of CPFL Renováveis, TESB and ENERCAN.

7. Statement of value added

The Group has prepared the individual and consolidated statements of value added (“DVA”) in conformity with technical pronouncement CPC 09 – Statement of Value Added, which are presented as an integral part of the interim financial statements in accordance with accounting practices adopted in Brazil and as supplementary information to the interim financial statements in accordance with IFRS, as this statement is neither provided for nor required by IFRS.

The Group's interim accounting information was prepared based on the same accounting policies described in Note 3 – Summary of the main accounting policies, disclosed in the financial statements for the year ended December 31, 2025, and has the objective of updating users on the relevant events and transactions that occurred in the period and must be analyzed in conjunction with the financial statements for the year ended December 31, 2025.

10

The determination of the fair value of the Group's interim accounting information was carried out as described in Note 4 – Fair Value Measurement, disclosed in the financial statements for the year ended December 31, 2025, and must be analyzed together.

1. Bank account balances, which earn daily interest by investment in repurchase agreements secured on Bank Certificates of Deposit (CDBs) and average interest of 30% of the variation in the Interbank Certificate of Deposit (CDI) (30% of the CDI variation on December 31, 2025).

2. Short-term investments in: (i) (CDBs) amounting to R$ 1,134,033 (R$ 958.256 in December 31, 2025), and (ii) secured debentures amounting to R$ 558,232 (R$ 538,190 on December 31, 2025), all with major financial institutions that operate in the Brazilian financial market, with daily liquidity, short term maturity, low credit risk and interest equivalent, on average, to 99,95% of the CDI (100,25% of the CDI on December 31,2025).

3. Represents amounts invested in funds with high liquidity and equivalent remuneration, on average 99,19% of the CDI (99,21% of the CDI on December 31,2025), having as characteristics post-fixed investments in CDI backed by federal government securities, CDBs, financial bills and committed debentures of large financial institutions with low credit risk and short-term maturity.

1. It represents amounts invested in government securities, Financial Bills (“LF”) and Financial Treasury Bills

   (“LFT”), through investment fund quotas, yielding on average 99.19% (99.21% of CDI on December 31, 2025).

2. It represents mainly mounts invested in capitalization bonds whose return is equivalent, on average, to 102.08% of the CDI and direct investments in National Treasury Notes, Series B (NTN-B), with a yield of IPCA + 6% per year.

11