2Q25 IFRS Financial Statements

Interim condensed

consolidated statements

June 30,

Unaudited interim condensed consolidated financial statements

Independent Auditor's Report 4

Unaudited interim condensed consolidated statements of income 6

Unaudited interim condensed consolidated statements of cash flows 8

Notes to the unaudited interim condensed consolidated financial statements 10

Note 2 Basis for preparation 10

Note 4 Material accounting policies 13

Note 6 Financial risk management 17

Note 8 Cash and cash equivalents 29

Note 10 Securities, net of provisions for expected credit losses 30

Note 12 Loans and advances to customers, net of provisions for expected credit losses 35

Note 14 Intangible assets 39

Note 16 Liabilities with financial and similar institutions 40

Note 18 Securities issued 40

Note 20 Tax liabilities 41

Note 22 Other liabilities 43

Note 24 Net interest income 45

Note 26 Net revenues from services and commissions 46

Note 28 Impairment losses on financial assets 47

Note 30 Personnel expenses 47

Note 32 Current and deferred income tax and social contribution 48

Note 34 Transactions with related parties 54

Management report

Inter G Co, Inc.

Inter G Co, Inc (the Company and, together with its consolidated subsidiaries, the Group) is a holding company incorporated in the Cayman Islands, with limited liability. The Company's shares has its shares listed on Nasdaq, the North American stock exchange, with the ticker INTR, and BDRs listed on B3 with the ticker INBR32. InterGCo is the controlling company of the group Inter and indirectly holds all the shares in Banco Inter.

Inter

Inter provides e-commerce and financial services, with solutions offered in a single digital ecosystem that includes a complete range of banking services, investments, credit, insurance, and cross-border banking, as well as a marketplace that brings together the largest retailers in Brazil and in the United States.

Operating highlights Customers

As of June 30, 2025 we surpassed a total of 39.3 million customers. The activation rate reached 57.7%, an increase of 2.4 percentage points when compared to June 30, 2024.

Loan Portfolio

The balance of loan operations reached R$ 40.2 billion, representing a positive variation of 13.0% compared to December 31, 2024.

Fundraising

Total funding, which includes demand deposits, term deposits, savings deposits and securities issued, such as real estate credit notes, secured real estate notes and financial notes, totaled R$ 58.1

billion, 10.2% higher than the amount recorded on December 31, 2024.

Economic and financial highlights Profit for the period

As of June 30, 2025, we achieved profit of R$ 639 million, representing an increase of 52.9% compared to the same period in 2024. The controlling shareholders' profit on June 30, 2025 was R$601.7 million, representing an increase of 54.6% compared to the same period in 2024.

Revenues

As of June 30, 2025, revenues reached R$ 3.8 billion, marking an increase of 33.4% compared to the same period in 2024.

Administrative expenses

Accumulated administrative and personnel expenses incurred as of June 30, 2025, totaled R$ 1.6 billion, an increase of 30.8% compared to the same period in 2024.

Equity highlights Total assets

Total assets reached R$ 84.7 billion as of June 30, 2025, an increase of 10.8% compared to December 31, 2024; and

Shareholder's equity

Shareholder's equity totaled R$ 9.4 billion, a growth of 3.5% compared to December 31, 2024.

Relationship with the independent auditors

The Company has a policy with requirements for contractual risk analysis which defines that the Board of Directors must evaluate the transparency, objectivity, governance aspects and the compromising of the independence of the contract, thus ensuring conformity between the parties involved. Additionally, it has an Audit Committee which, among its responsibilities and competencies, in addition to providing opinions and recommendations on the audit service provider, also evaluates the effectiveness of the independent and internal audits, including with regard to the verification of compliance with legal provisions and regulations applicable to Inter, as well as internal policies and codes.

Furthermore, InterGCo, Inc. confirms that KPMG Auditores Independentes Ltda. has procedures, policies, and controls in place to ensure its independence, which include an evaluation of the work provided, covering any service other than the independent audit of Company's financial information. This evaluation is based on the applicable regulations and accepted principles that preserve the auditor's independence. The acceptance and performance of non-audit professional services on the financial Information by its independent auditors during the period ended as of June 30, 2025 did not affect the independence and objectivity in the conduct of the audit work performed at Inter G Co, Inc. Information related to independent auditors' fees is made available annually in the reference form.

Acfinowledgment

We would like to thank our shareholders, customers, and partners for their trust, as well as each of our employees who build our history each day.

Belo Horizonte, August, 05 2025. The Management

KPMG Auditores Independentes Ltda

Rua Paraíba, 550 - 12º andar - Bairro Funcionários 30130-141 - Belo Horizonte/MG - Brasil

Caixa Postal 3310 - CEP 30130-970 - Belo Horizonte/MG - Brasil Telefone +55 (31) 2128-5700

kpmg.com.br

Independent auditors' report on review of the condensed consolidated interim financial information

To the Shareholders, Board of Directors and Management of Inter G Co, Inc

Cayman Islands

We have reviewed the condensed consolidated interim financial information of Inter G Co, Inc. ("Company"), as of June 30, 2025, which comprise the balance sheet as of June 30, 2025, and the statements of profit or loss, comprehensive income for three-month and six-month periods then ended, and changes in equity and cash flows for the six-month period then ended, including the notes.

Management is responsible for the preparation and presentation of this condensed consolidated interim financial information in accordance with IAS 34 Interim Financial Reporting, issued by the International Accounting Standards Board - (IASB). Our responsibility is to express a conclusion on this condensed consolidated interim financial information based on our review.

We conducted our review in accordance with Brazilian and International Standards on Interim Financial Information Review (NBC TR 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim financial information consists of making inquiries, primarily of people responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion..

Based on our review, nothing has come to our attention that causes us to believe that the condensed consolidated interim financial information referred to above is not prepared, in all material respects, in accordance with IAS 34 - Interim Financial Reporting.

Belo Horizonte, August 5, 2025

KPMG Auditores Independentes Ltda. CRC SP-014428/O-6 F-MG

Original report in Portuguese signed by

Marco Antonio Pontieri Accountant CRC 1SP153569/O-0

KPMG Auditores Independentes Ltda., a Brazilian limited liability company and a member firm of KPMG's global organization of independent member firms licensed by KPMG International Limited, a private English company limited by guarantee.

KPMG Auditores Independentes Ltda., a Brazilian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

Unaudited interim condensed consolidated balance sheet

As of June 30, 2025 and December 31, 2024 (Amounts in thousands of Brazilian reais, unless otherwise stated)

The explanatory notes are an integral part of the unaudited interim condensed consolidated financial statements

The explanatory notes are an integral part of the unaudited interim condensed consolidated financial statements

The explanatory notes are an integral part of the unaudited interim condensed consolidated financial statements

The explanatory notes are an integral part of the unaudited interim condensed consolidated financial statements

Unaudited interim condensed consolidated statements of changes in equity

For the quarters ended June 30, 2025 G 2024 (Amounts in thousands of Brazilian reais, unless otherwise stated)

‌Share capital Reserves

Other comprehensive income

Retained earnings / accumulated losses

Treasury shares

Equity attributable to owners of the Company

Non-controlling interest

Total equity

Balance as of December 31, 2023 13 8,147,285 (675,488) - - 7,471,810 124,881 7,596,691

Profit for the period - - - 389,272 - 389,272 28,613 417,885

Constitution/ reversal of reserves - 389,272 - (389,272) - - - -

Cost associated with issuing equity securities - (38,768) - - - (38,768) - (38,768)

Foreign exchange differences on the translation of foreign operations

- - 109,626 - - 109,626 - 109,626

Net change in fair value - financial assets at FVOCI - - (156,095) - - (156,095) - (156,095)

Reflex reserves - (11,923) - - - (11,923) - (11,923)

Others - - - - - - (2,234) (2,234)

Profit for the period - - - 601,720 - 601,720 37,232 638,952

Constitution/ reversal of reserves - 601,720 - (601,720) - - - -

Interest on equity / dividends - (203,593) - - - (203,593) (30,194) (233,787)

Foreign exchange differences on the translation of foreign operations

-

-

(188,645)

-

-

(188,645)

-

(188,645)

Gains and losses - Hedge - - 74,965 - - 74,965 - 74,965

Share-based payment transactions - (27,110) - - 27,110 - - -

Repurchase of treasury shares - - - - (27,110) (27,110) - (27,110)

Others

-

-

-

-

-

-

(85,946)

(85,946)

Balance as of June 30, 2025 13 10,206,691 (917,096) - - 9,289,608 98,224 9,387,832

The explanatory notes are an integral part of the unaudited interim condensed consolidated financial statements

‌Notes to the unaudited interim condensed consolidated financial statements

(Amounts in thousands of Brazilian reais, unless otherwise stated)

1. ‌Activity and structure of Inter G Co, Inc. and its subsidiaries

   InterGCo, Inc. ("InterGCo", "Inter Group", "Group", "Company" or "Inter") is the controlling holding company of the Inter Group (indirectly controlling Banco Inter), incorporated in the Cayman Islands as an exempted company with limited liability and registered with the U.S. Securities and Exchange Commission ("SEC").

   In January 2022, InterGCo Payments, Inc. (formerly known as USEND or Pronto Money Transfer, Inc.), a financial technology company headquartered in the United States, was acquired. InterGCo Payments provides foreign exchange and payment services, both international and domestic.

   In January 2023, we completed another acquisition in the United States, of Inter US Finance, LLC (formerly known as YellowFi Mortgage LLC), a company that owns, manages, and operates a mortgage origination and lending business primarily in the State of Florida, and YellowFi Management LLC, a company that manages and operates the Brickell Bay Mortgage Opportunity Fund, a residential mortgage investment fund.

   In 2024, we sold 36.8 million Class A ordinary shares through a subsequent public offering, raising approximately US$ 162 million in gross proceeds. The offering initially closed in January 2024, and the exercise of the share purchase option closed in February 2024. One of the main objectives of the offering was to increase the liquidity of our Class A shares traded on Nasdaq.

   In July 2024, we completed the acquisition of an additional 50% of the share capital of Granito Instituição de Pagamento S.A. (now Inter Pag Instituição de Pagamento S.A.), consolidating Inter as the sole shareholder of this company, in a strategy to leverage the growth of the small and medium-sized business market and, through the combination of proprietary technologies, increase the range of services to Inter and Inter Pag Instituição de Pagamento S.A. customers.

   The Group's objective is to act as a multi-service digital platform for individuals and legal entities, and among its main activities are mortgage loans, payroll loans, business loans, rural credit, credit card operations, checking accounts, investments, insurance services, as well as a marketplace for non-financial services provided through its subsidiaries. Operations are carried out in the context of the Group's set of companies, operating in the market in an integrated manner.

2. ‌Basis for preparation
   1. Compliance statement

      The Group's unaudited interim condensed consolidated financial statements has been prepared in accordance with IAS 34 - Interim financial reporting issued by the International Accounting Standards Board (IASB).

      This unaudited interim condensed consolidated financial statements has been prepared following the basis of preparation and accounting policies consistent with those adopted in the preparation of the consolidated financial statements of Inter G Co, Inc., as of December 31, 2024, and is therefore intended only to provide an update of the content of the latest financial statements and should be read together, in accordance with IAS 34.

      These unaudited interim condensed consolidated financial statements was authorized for issuance by the Company's Board of Directors on August, 05 2025.

   2. Functional and presentation currency

      These unaudited interim condensed consolidated financial statements are presented in Brazilian reais (BRL or R$). The functional currency of the Group companies is shown in note 4a. All balances were rounded to the nearest thousand, unless otherwise indicated.

   3. Use of estimates and judgments

      In preparing these unaudited interim condensed consolidated financial statements, management has made judgments, estimates and assumptions that affect the application of the accounting policies of the Group and the reported amounts of assets, liabilities, revenues and expenses. Actual results may differ from such estimates. Estimates and assumptions are reviewed on an ongoing basis. Adjustments, if any, related to changes in estimates are recognized prospectively. The significant judgments made by management during the application of the Group's accounting policies and the sources of estimation uncertainty are described below:

      Judgments

      Information about the judgments made in the application of accounting policies that have the most relevant effects on the amounts recognized in financial projections are included in the following notes:

      • Basis for consolidation (see note 4a): whether InterGCo has de facto control over an investee.

      • Classification of financial assets (see notes 6 and 7): assessment whether financial assets comply with the solely payment of principal and interest (SPPI test) criteria and the business model in which the assets are managed (amortized cost, fair value through other comprehensive income or fair value through profit or loss).

        Estimates

        The estimates present a significant risk and may have a material impact on the values of assets and liabilities in the next years, and the actual results may differ from those previously established. The main items susceptible to impacts due these estimates are shown below:

      • Classification of financial assets (see notes 6 and 7) - evaluation of the business model in which the assets are held and evaluation if the contractual terms of the financial asset relate only to payments of principal and interest (SPPI test).

      • Impairment test of intangible assets and goodwill (see notes 14): for the purposes of impairment testing, each Group entity was considered a cash generating unit ("CGU"); and

      • Deferred tax asset (see note 32): the expected realization of the deferred tax asset is based on projected future taxable income and other technical studies.

      • Expected credit loss (see notes 12d and 21): the measurement of expected credit loss on assets measured at amortized cost and fair value through other comprehensive income (FVOCI) requires the use of complex quantitative models and assumptions about future economic conditions and credit behavior. Several significant judgments are also needed to apply the accounting requirements for measuring expected credit loss, such as: determining the criteria to evaluate the significant increase in credit risk; selecting quantitative models; and establishing different prospective scenarios and their weighting, and others.

      • Provisions (see notes 21): recognition and measurement of provisions, including the provision for legal proceedings. The main assumptions considered refer to the probability and magnitude of outflows of resources.

3. ‌New accounting standards recently issued New or revised accounting pronouncements adopted in 2025

   The following new or revised standards were issued by the IASB and adopted by the Group for the periods covered by these unaudited interim condensed consolidated financial statements.

   • Amendment to IAS 21 - The Effects of Changes in Foreign Exchange Rates and Translation of Financial Statements: The changes require the application of a consistent approach when assessing whether one currency can be exchanged for another, and the amendment clarifies how entities should determine the exchange rate to be used and the disclosures to be provided when a currency is difficult or impossible to exchange. The amendments aim to improve the information an entity provides in its financial statements. This amendment is required for annual financial statements for periods beginning on or after January 1, 2025. Management did not identify any impacts, as there are no currencies in its operations that are difficult or impossible to exchange in the Group's consolidated financial statements.

     Other new standards and interpretations issued but not yet effective

   • Amendments to IFRS 9 - Financial Instruments and IFRS 7 - Financial Instruments Disclosures: Issued in May 2024, the amendments and clarifications relate to the derecognition of financial liabilities through electronic systems, assessment of contractual cash flow characteristics in classification (SPPI Test), such as financial assets linked to ESG (Environmental, Social and Governance) and other financial instruments. Additionally, additional disclosures were included regarding equity instruments designated at fair value through other comprehensive income and financial instruments linked to contingent events. The amendments are effective for periods beginning on January 1, 2026. Management is assessing the effects of adopting this amendment on the Group's consolidated financial statements.

   • IFRS 18 - Presentation and Disclosure in Financial Statements: Issued in April 2024, it replaces IAS 1 and brings additional requirements for financial statements with the aim of enhancing information to shareholders. It defines three categories for income and expenses: operating, investing, and financing, and includes new subtotals. The standard also provides guidance on the disclosure of management-defined performance indicators and includes specific requirements for banking and insurance sector companies. IFRS 18 will come into effect on January 1, 2027, and Management is assessing the effects of adopting this standard on the Group's consolidated financial statements.

   • IFRS 19 - Subsidiaries without Public Accountability: Issued in May 2024, the standard defines that a subsidiary without public accountability can provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. The standard is optional for eligible subsidiaries and establishes disclosure requirements for subsidiaries that choose to apply it. IFRS 19 will come into effect on January 1, 2027, and management is assessing the effects of adopting this standard on the Group's consolidated financial statements.

   • Other Amendments - The IASB has made other amendments to existing standards that will be effective from future periods, as summarized below:

     • Amendments to IFRS 7 - Gains and losses on derecognition: The amendments aim to disclose deferred differences on fair value and transaction price, changes in the classification and measurement of financial instruments, effective from January 1, 2026.

     • Amendments to IAS 7 - The main objective is to increase transparency in the disclosure of supplier financing arrangements, requiring additional information on these arrangements, such as terms and conditions, the value of liabilities involved, and liquidity risks, effective from January 1, 2026.

     • Amendments to IFRS 10 - Aims at defining control and transition guidance after applying the new concept, as well as clarifications on the sale or contribution of assets between related entities, effective from January 1, 2026.

     • Amendments to IFRS 9 - Includes clarifications on the derecognition of lease liabilities and their consequences, effective from January 1, 2026.

   In light of the above-mentioned amendments, Management is assessing the possible impacts of these standard changes on its unaudited interim condensed consolidated financial statements.

4. ‌Material accounting policies

   The main regulatory practices in preparing forecasts are the same occasions disclosed in the unaudited interim condensed consolidated financial statements projections for the year ended December 31, 2024.

   1. ‌Basis for consolidation

      The following table shows the subsidiaries in each period:

      Common shares

      Functional

      Share in the capital (%)

      Entity		Branch of Activity		and/or quotas		currency		Country		06/30/2025		12/31/2024
      Direct subsidiaries
      InterGCo Participações Ltda.		Holding Company		13,196,995		BRL		Brazil		100.00 %		100.00 %
      INTRGLOBALEU Serviços Administrativos, LDA		Holding Company		1		EUR		Portugal		100.00 %		100.00 %
      Inter US Holding, Inc		Holding Company		100		US$		USA		100.00 %		100.00 %
      Inter Holding Financeira S.A.		Holding Company		401,207,704		BRL		Brazil		100.00 %		100.00 %
      Inter Marketplace Intermediacão de Negócios e Serviços Ltda.		Marketplace		1,984,271,386		BRL		Brazil		100.00 %		100.00 %
      Landbank Fundo de Investimento em Direitos Creditórios de Responsabilidade Limitada (a)		Investment Fund		590,989,248		BRL		Brazil		100.00 %		100.00 %
      InterGCo Solutions		Provision of services		16,000,000		BRL		Brasil		100.00 %		100.00 %
      Inter Digital Assets - Sociedade Prestadora de Serviços de Ativos Virtuais Ltda. (e)		Virtual Asset Brokerage		6,000,000		BRL		Brasil		100.00 %		- %
      Indirect subsidiaries
      Banco Inter S.A.		Multiple Bank		2,593,598,009		BRL		Brazil		100.00 %		100.00 %
      Inter Distribuidora de Títulos e Valores Mobiliários Ltda.		Securities broker		335,000,000		BRL		Brazil		100.00 %		100.00 %
      Inter Digital Corretora e Consultoria de Seguros Ltda.		Insurance broker		60,000		BRL		Brazil		60.00 %		60.00 %
      Inter Titulos Imobiliarios Fundo de Investimento Imobiliario		Investment Fund		-		BRL		Brazil		- %		97.19 %
      BMA Inter Fundo De Investimento Em Direitos Creditórios Multissetorial		Investment Fund		-		BRL		Brazil		- %		65.17 %
      TBI Fundo De Investimento Renda Fixa Credito Privado		Investment Fund		230,278,086		BRL		Brazil		100.00 %		100.00 %
      TBI Fundo De Investimento Crédito Privado Investimento Exterior		Investment Fund		15,000,000		BRL		Brazil		100.00 %		100.00 %
      IG Fundo de Investimento Renda Fixa Crédito Privado		Investment Fund		127,909,837		BRL		Brazil		100.00 %		100.00 %
      Inter Simples Fundo de Investimento em Direitos Creditórios Multissetorial		Investment Fund		37,065		BRL		Brazil		94.95 %		91.29 %
      IM Designs Desenvolvimento de Software S.A (f)		Provision of services		50,000,000		BRL		Brazil		50.00 %		50.00 %
      Acerto Cobrança e Informações Cadastrais S.A.		Provision of services		60,000,000,000		BRL		Brazil		60.00 %		60.00 %
      Inter G Co Payments, Inc		Provision of services		1,000		US$		USA		100.00 %		100.00 %
      Inter Asset Gestão de Recursos Ltda		Asset management		750,814		BRL		Brazil		70.87 %		70.87 %
      Inter Café Ltda.		Provision of services		13,010,000		BRL		Brazil		100.00 %		100.00 %
      Inter Boutiques Ltda.		Provision of services		6,010,008		BRL		Brazil		100.00 %		100.00 %
      Inter Food Ltda.		Provision of services		7,000,000		BRL		Brazil		70.00 %		70.00 %
      Inter Viagens e Entretenimento Ltda.		Provision of services		94,515		BRL		Brazil		100.00 %		100.00 %
      Inter Conectividade Ltda.		Provision of services		33,533,805		BRL		Brazil		100.00 %		100.00 %
      Inter US Management, LLC		Provision of services		100,000		US$		USA		100.00 %		100.00 %
      Inter US Finance, LLC		Provision of services		100,000		US$		USA		100.00 %		100.00 %
      InterGCo Securities, LLC		Provision of services		-		US$		USA		100.00 %		100.00 %
      InterGCo Tecnologia e Serviços Financeiros Ltda.		Provision of services		9,896,122,671		BRL		Brazil		100.00 %		100.00 %
      Inter Pag Instituição de Pagamento S.A (b)		Provision of services		1,654,582,386		BRL		Brazil		100.00 %		50.00 %
      Inter G Co Us advisors, LLC (c)		Asset management		-		US$		USA		100.00 %		100.00 %
      Inter Hedge Fundo de Investimento Imobiliário (d)		Investment Fund		139,437,178		BRL		Brazil		100.00 %		- %

      1. On June 28, 2024, InterGCo made a significant investment by acquiring a significant number of shares in the Landbank fund. As a result of this acquisition, the financial data related to this fund are now included in the consolidation basis of InterGCo's financial statements;

      2. On May 28, 2024, Banco Inter (indirect subsidiary) announced the execution of contracts for the acquisition of the entire share capital of Inter Pag, after approval by BACEN (Central Bank of Brazil) which occurred on July 24, 2024, Inter became the sole shareholder of Inter Pag Instituição de Pagamento S.A. (previously named Granito Soluções em Pagamento S.A.);

      3. In October 2024, InterGCo US Advisors was incorporated and became the direct subsidiary of US Holding, Inc, and consequently, an indirect subsidiary of InterGCo;

      4. On February 17, 2025, Banco Inter (indirect subsidiary) made a significant investment by acquiring a significant number of shares in the Inter Hedge fund. As a result of this acquisition, the financial data related to these funds began to be included in the consolidation basis of the financial statements of InterGCo;

      5. On March 20, 2025, Inter Digital Asset commenced operations with a corporate purpose focused on virtual asset intermediation, encompassing activities of distribution, subscription, purchase, sale and exchange of virtual assets, portfolio management, foreign exchange operations and custody services, including safekeeping and control of virtual assets and related instruments. As of the base date of this Financial Statement, June 30, 2025, the Company is in the pre-operational phase, having not carried out any commercial operation or transaction related to its corporate purpose; and

      6. See explanatory note 35 - Subsequent events.

5. ‌Operating segments

   Operating segments are disclosed based on internal information that is used by the chief operating decision maker to allocate resources and to assess performance. The chief operating decision-maker, responsible for allocating resources, evaluating the performance of the operating segments and responsible for making strategic decisions for the Group, is the CEO, together with the Board of Directors.

   Profit by operating segment

   Each operating segment is composed of one or more legal entities. The measurement of profit by operating segment takes into account all revenues and expenses recognized by the companies that make up each segment.

   Transactions between segments are carried out in terms and rates compatible with those practiced with third parties, where applicable. The Group does not have any customer accounting for more than 10% of its total net revenue.

   1. Banfiing G Spending

      This segment includes banking products and services such as current accounts, debit and credit cards, deposits, loans, advances to customers, debt collection activities and other services provided to customers, mainly through Inter app. The segment also includes foreign exchange services, remittances of funds between countries, including the Global Account digital solution, card payment solutions (including Inter Pag), together with the investment funds consolidated by the Group.

   2. Investments

      This segment is responsible for operations related to the acquisition, sale and custody of securities, the structuring and distribution of securities in the capital market and operations related to the management of fund portfolios and other assets (purchase, sale, risk management). Revenues consist primarily of administration fees and commissions charged to investors for the rendering of such services.

   3. Insurance Brofierage

      This segment offers insurance products underwritten by insurance companies with which Inter has an agreement ('partner insurance companies'), including warranties, life, property and automobile insurance and pension products, as well as consortium products provided by a third party with whom Inter has a commercial agreement. The income from brokerage commissions is recognized in the income statement when services are provided, that is, when the performance obligation is fulfilled upon sale to the customer.

   4. Inter Shop

      This segment includes sales of goods and/or services to Inter's clients through our digital platform in partnership with other companies. The segment income basically comprises commissions received for sales and/or for the rendering of these services.

      Segment information

      06/30/2025

      Banfiing G Spending		Investments	Insurance Brofierage	Inter Shop	Total of reportable segments	Others	Eliminations	Consolidated
      Interest income	3,868,163	9,570	-	44,641	3,922,374	28,286	(15,576)	3,935,084
      Interest expenses	(2,633,890)	(7,165)	-	-	(2,641,055)	(7,436)	45,513	(2,602,978)
      Income from securities, derivatives and foreign exchange	1,377,587	52,301	5,542	26,651	1,462,081	124,325	(86,411)	1,499,995
      Net interest income and income from securities, derivatives and foreign exchange	2,611,860	54,706	5,542	71,292	2,743,400	145,175	(56,474)	2,832,101
      Net revenues from services and commissions	625,669	78,010	138,677	105,762	948,118	36,880	(29,946)	955,052
      Expenses from services and commissions	(34,120)	-	(44,505)	(5,023)	(83,648)	(160)	-	(83,808)
      Other revenues	149,371	6,133	20,130	14,806	190,440	93,094	(145,997)	137,537
      Revenues	3,352,780	138,849	119,844	186,837	3,798,310	274,989	(232,417)	3,840,882
      Impairment losses on financial assets	(1,080,843)	(608)	-	-	(1,081,451)	(1,479)	-	(1,082,930)
      Administrative expenses	(970,188)	(55,165)	(8,047)	(33,090)	(1,066,490)	(21,948)	20,208	(1,068,230)
      Personnel expenses	(371,984)	(38,425)	(12,158)	(29,878)	(452,445)	(48,931)	9,738	(491,638)
      Tax expenses	(217,905)	(10,043)	(13,648)	(24,010)	(265,606)	(47,330)	-	(312,936)
      Depreciation and amortization	(132,649)	(3,205)	(1,268)	(5,718)	(142,840)	(1,236)	-	(144,076)
      Profit before income tax	579,211	31,403	84,723	94,141	789,478	154,065	(202,471)	741,072
      Income tax	(30,561)	(9,705)	(28,023)	(33,479)	(101,768)	(352)	-	(102,120)
      Profit for the period	548,650	21,698	56,700	60,662	687,710	153,713	(202,471)	638,952
      				06/30/2025
      Banfiing G Spending		Investments	Insurance Brofierage	Inter Shop	Total of reportable segments	Others	Eliminations	Consolidated
      Total assets	83,123,040	760,531	389,433	639,896	84,912,900	3,737,255	(3,917,236)	84,732,919
      Total liabilities	75,428,601	319,692	190,992	608,447	76,547,732	681,963	(1,884,608)	75,345,087
      Total equity	7,694,439	440,839	198,441	31,449	8,365,168	3,055,292	(2,032,628)	9,387,832

      Banfiing G Investments Insurance Inter Shop					Total of reportable segments	Others Eliminations Consolidated
      Interest income	2,336,507	5,969	-	32,121	2,374,597	22,777	(7,428)	2,389,946
      Interest expenses	(1,566,138)	(5,547)	-	-	(1,571,685)	(3,682)	40,477	(1,534,890)
      Income from securities, derivatives and foreign exchange	1,125,621	41,328	1,912	17,580	1,186,441	25,838	(33,049)	1,179,230
      Net interest income and income from securities, derivatives and foreign exchange	1,895,990	41,750	1,912	49,701	1,989,353	44,933	-	2,034,286
      Net revenues from services and commissions	555,812	62,464	83,104	67,434	768,814	2,671	-	771,485
      Expenses from services and commissions	(66,788)	(171)	-	(1)	(66,960)	(4)	-	(66,964)
      Other revenues	144,507	10,571	25,422	11,852	192,352	70,436	(122,056)	140,733
      Revenues	2,529,521	114,614	110,438	128,986	2,883,559	118,036	(122,056)	2,879,540
      Impairment losses on financial assets	(831,859)	-	-	-	(831,859)	(437)	-	(832,296)
      Administrative expenses	(696,980)	(33,345)	(31,544)	(29,306)	(791,175)	(6,896)	-	(798,071)
      Personnel expenses	(298,154)	(39,769)	(10,659)	(21,333)	(369,915)	(24,755)	-	(394,670)
      Tax expenses	(136,808)	(7,810)	(9,224)	(22,957)	(176,799)	(8,950)	-	(185,749)
      Depreciation and amortization	(86,109)	(3,203)	(733)	(4,748)	(94,793)	(142)	-	(94,935)
      Income from equity interests ins associates	(2,480)	-	-	-	(2,480)	-	-	(2,480)
      Profit / (loss) before income tax	477,131	30,487	58,278	50,642	616,538	76,856	(122,056)	571,340
      Income tax	(92,874)	(10,229)	(17,902)	(35,259)	(156,264)	2,808	-	(153,455)
      Profit / (loss) for the period	384,257	20,258	40,376	15,383	460,274	79,664	(122,056)	417,885

      Spending

      Brofierage

      06/30/2024

      Banfiing G Spending

      Brofierage

      Investments Insurance

      12/31/2024

      Total of

      Inter Shop reportable segments

      Others Eliminations Consolidated

      Total assets	75,189,468	834,510	339,776	566,010	76,929,764	2,240,421	(2,711,755)	76,458,430
      Total liabilities	67,353,349	407,083	148,221	558,571	68,467,224	829,357	(1,910,458)	67,386,123
      Total equity	7,836,119	427,427	191,555	7,439	8,462,540	1,411,064	(801,297)	9,072,307

6. ‌Financial risfi management

   Risk management the at Group includes credit, market, liquidity and operational risks. Risk management activities are carried out by independent and specialized structures, in accordance with previously defined policies and strategies. In general, the activities and processes seek to identify, measure, and control the financial and non-financial risks to which Inter is subject.

   The model adopted by the Group involves a structure of areas and committees that seek to ensure:

   • Segregation of function;

   • Specific unit for risk management;

   • Defined management process;

   • Clear norms and competence structure;

   • Defined limits and margins; and

   • Reference to best management practices.

     1. Credit risfi

        Credit risk is defined as the possibility of losses associated with the failure of the borrower or counterparty to meet their respective financial obligations in the agreed-upon terms or the devaluation of a credit agreement arising from the increased risk of default by the borrower, among others.

        The financial instruments subject to credit risk are submitted to careful credit evaluation prior to contracting, as well as throughout the term of the respective operations. The credit analyses are based on the borrower's (or counterparty's) economic and financial capacity behavior, including payment history and credit reputation, in addition to the terms and conditions of the respective credit operation, including terms, rates and guarantees.

        Loans and advances to customers, as shown in Note 12, are mainly represented by the following operations:

   • Credit card: credit operations related to credit card limits, mostly without attached guarantees;

   • Business loans: working capital operations, receivables, discounts and loans in general, with or without attached guarantees;

   • Real estate loans: loans and financing operations secured by real estate, with attached guarantees;

   • Personal loans: loan and payroll card operations, personal loans with and without transfer guarantees; and

   • Agribusiness loans: financing operations to cover the costs of rural production, investment, commercialization and/or industrialization granted to rural producers, with or without attached guarantees.

     Mitigation of Exposure

     In order to maintain the exposures within the risk levels established by senior management, Inter adopts measures to mitigate credit risk. Exposure to credit risk is mitigated through the structuring of guarantees, adapting the risk level to be incurred to the characteristics of the collateral taken at the time of granting. Risk indicators are monitored on an on-going basis and proposal for alternatives forms of mitigation are assessed, whenever the exposure behavior to credit risk of any unit, region, product or segment requires it. Additionally, credit risk mitigation takes place through product repositioning and adjusting operational processes or operation approval levels.

     In addition to the activities described above, goods pledged in guarantee are subject to a technical assessment / valuation at least once every twelve months. In the case of personal guarantees, an analysis of the financial and economic circumstances of the guarantor is made considering their other debts with third parties, including tax, social security and labor debt.

     Credit standards guide operational units and cover, among other aspects, the classification, requirement, selection, assessment, formalization, control and reinforcement of guarantees, aiming to ensure the adequacy and sufficiency of mitigating instruments throughout the cycle of the loan.

     In 2025 there were no material changes to the nature of the credit risk exposures, how they arise or the Group's objectives, policies and processes for managing them, although Inter continues to refine its internal risk management processes.

     1. Concentration by economic sector

        Below, we present the concentration by economic sector related to loans and advances to customers:

        	06/30/2025	12/31/2024
        Financial activities	4,448,395	5,667,776
        Construction	1,976,097	1,817,869
        Trade	1,806,449	1,468,875
        Industries	1,290,874	1,429,907
        Administrative activities	1,085,789	1,190,423
        Agriculture	116,566	79,653
        Other segments (a)	2,377,372	2,110,431
        Business clients	13,101,542	13,764,934
        Individual clients	27,135,224	21,831,359
        Total	40,236,766	35,596,293
        (a) Mainly refers to real estate activities, communication services, transport, storage and mailing.

     2. Concentration of the portfolio

     Below, we present the concentration of credit risk related to loans and advances to customers:

     06/30/2025			12/31/2024
     	Balance	% on Loans and advances to customers	Balance	% on Loans and advances to customers
     Largest debtor	108,097	0.27 %	123,456	0.35 %
     10 largest debtors	819,640	2.04 %	964,974	2.71 %
     20 largest debtors	1,356,637	3.37 %	1,520,889	4.27 %
     50 largest debtors	2,249,844	5.59 %	2,378,545	6.68 %
     100 largest debtors	3,081,882	7.66 %	3,181,258	8.94 %

     Measurement

     The measurement of credit risk the Group is carried out considering the following:

   • At the time that credit is granted, an assessment of a customer's financial condition is undertaken through the application of qualitative and quantitative methods and using information collected from the market, in order to support the adequacy of the risk exposure being proposed;

   • The assessment is carried out at the counterparty level, considering information on guarantors where applicable. The exposure to the credit risk is also measured in extreme scenarios, using stress techniques and scenario analysis. The models applied to determine the rating of customers and loans are reviewed periodically in order to ensure they reflect the macroeconomic scenario and actual loss experience, as per information in note 12;

   • The aging of late payments in portfolios is monitored in order to identify trends or changes in the behavior of non-performing loans and allow the adoption of mitigating measures when required;

   • Expected credit loss reflects the risk level of loans and allows monitoring and control of the portfolio's exposure level and the adoption of risk mitigation measures;

   • The expected credit loss is a forecast of the risk levels of the credit portfolio. Its calculation is based on the historical payment behavior and the distribution of the portfolio by product and risk level. This is a key input to the process of pricing loans and advances to customers; and

   • In addition to the monitoring and measurement of indicators under normal conditions, simulations of changes in business environment and economic scenario are also performed in order to predict the impact of such changes in levels of exposure to risks, provisions and balance of such portfolios and to support the process of reviewing the exposure limits and the credit risk policy.

     1. Description of guarantees

        The financial instruments subject to credit risk are subject to careful assessment of credit prior to being contracted and disbursed and risk assessment is ongoing throughout the term of the instruments. Credit assessments are based on an understanding of the customers' operational characteristics, their indebtedness capacity, considering cash flow, payment history and credit reputation, and any guarantees given.

        Loans and advances to customers, as shown in Note 12, are mainly represented by the following operations:

   • Worfiing capital operations: are guaranteed by receivables, promissory notes, sureties provided by their owners and occasionally by property or other tangible assets, when applicable;

   • Payroll loans: are mainly represented by payroll credit cards and personal loans. These are deducted directly from the borrowers' pensions, income or salaries and settled directly by the entity responsible for making these payments (e.g. company or government agency);

   • Personal loans and credit cards: generally, do not have guarantees; and

   • Real estate financing: is collateralized by the real estate financed.

     Guarantees of real estate loans and financing

     The following table shows the value of real estate-backed financing, broken down by loan to value. Loan to Value (LTV) is the ratio between the value of a loan and the value of the asset being financed. A higher LTV may signal greater risk to the lender, as it indicates a lower share of the borrower's equity in the transaction.

     	06/30/2025	12/31/2024
     Less than or equal to 30%	2,002,177	1,680,479
     Greater than 30% and less than or equal to 50%	3,713,915	3,384,141
     Greater than 50% and less than or equal to 70%	5,385,527	4,552,068
     Greater than 70% and less than or equal to 90%	1,837,555	1,375,696
     Greater than 90%	372,855	257,803
     Total	13,312,029	11,250,187

     1. Liquidity risfi

        Liquidity risk represents the possibility that the Group will not be able to honor its financial obligations efficiently, whether expected or unexpected, including obligations arising from guarantees granted and extraordinary redemptions by customers. This risk also encompasses scenarios in which Inter may face difficulties in negotiating the sale of assets at market prices, either due to the significant volume in relation to the usual movement, or due to discontinuities or dysfunctions in the market.

        Liquidity risk is managed institutionally through a governance structure, with responsibilities clearly distributed among the Board of Directors, the Asset and Liability Committee (ALCO), the Risk Committee, and the Risk Directorate. The latter is specifically responsible for monitoring and continuously tracking liquidity risk.

        The risk management structure operates independently and proactively, aiming to continuously monitor liquidity indicators and prevent potential breaches of established limits. Management fully encompasses InterGCo's cash receipts and payments, enabling the timely implementation of mitigation actions when necessary.

        Liquidity risk monitoring is carried out daily, with monitoring conducted periodically by the Assets and Liabilities Committee (ALCO), which systematically assesses available liquidity risk information, including:

   • Mismatch between assets and liabilities;

   • Top 10 investors;

   • Net Funding;

   • Liquidity limits;

   • Maturity forecast;

   • Stress tests based on internally defined scenarios;

   • Liquidity contingency plans;

   • Monitoring of asset and liability concentrations;

   • Monitoring of Liquidity Ratio and funding renewal rates; and

   • Reports with information on positions held by Inter and its subsidiaries.

     The structure considers the internal and external factors that impact the Group's liquidity, carrying out detailed daily monitoring of incoming and outgoing movements of loans and advances to customers, Term Deposits, Savings, Agribusiness Credit Notes (LCA), Real Estate Notes with Real Guarantee (LCI), Guaranteed Real Estate Notes (LIG) and Demand Deposits.

     As of June 30, 2025, there were no material changes in the nature of liquidity risk exposures, monitoring methodology, internal policies, or the Group's processes for managing them. Nevertheless, the Group continues to continuously improve its internal risk management processes.

     1. Analyses of financial instruments by remaining contractual term

        The table below presents the projected future realizable value of the Group's financial assets and liabilities by contractual term:

        Current Non-Current Total Total

        days

        Financial assets

        Note 1 to 30 days 31 to 180

        181 to 365

        days

        1 to 5 Years Over 5 years 06/30/2025 12/31/2024

        Cash and cash equivalents	8	4,834,125	-	-	-	-	4,834,125	1,108,394
        Amounts due from financial institutions, net of provisions for expected credit losses	9	4,952,995	-	-	-	-	4,952,995	6,194,960
        Deposits at Central Bank of Brazil		6,179,662	-	-	-	-	6,179,662	5,285,402
        Securities, net of provisions for expected credit losses	10	3,622,258	3,238,969	1,667,263	13,178,775	2,153,083	23,860,348	23,899,551
        Derivative financial assets	11	-	405	246	39	-	690	563
        Loans and advances to customers, net of provisions for	12.a	2,131,407	4,577,710	7,416,826	6,505,855	17,147,708	37,779,506	33,327,355
        expected credit losses
        Other assets (a)	15	-	-	-	-	688,896	688,896	513,081
        Total		21,720,447	7,817,084	9,084,335	19,684,669	19,989,687	78,296,222	70,329,306

        Financial liabilities

        Liabilities with financial and similar institutions

        16

        13,349,797

        473,249

        62,101

        -

        -

        13,885,147

        11,319,577

        Liabilities with customers (b) 17 17,439,924 2,449,369 3,396,280 23,381,686 84 46,667,343 42,803,229

        Securities issued 18 736,727 2,730,799 1,948,433 5,449,516 512,784 11,378,259 9,890,219

Derivative financial liabilities 11 - 32,943 208 42 - 33,193 70,048

Other liabilities (c) 22 - - 3,826 121,447 - 125,273 113,690

1. The financial assets are substantially composed of amounts related to the variable portion of the sale of 40% of the subsidiary Inter Digital Corretora e Consultoria de Seguros Ltda. ("Inter Seguros"), to Wiz Soluções e Corretagem de Seguros SA ("Wiz") on May 8, 2019; advance on exchange contract, commissions and bonuses to be received and premium or discount on financial asset transfer operations;

2. Overall, the CDB (time deposit) are issued with early liquidity clause, then the client (counterparty) could redeem it anytime until the final maturity. For disclosure purpose, the CDBs are allocated according to the remaining days until the maturity. Therefore, for risk management purpose under both market risk and liquidity risk, it is considered a methodology (behavior statistic model) which is focused on allocating the positions (CDB) at a more probable maturity;

3. Financial liabilities are composed of financial liabilities of leases, as per explanatory note 22.b; and

4. The mismatches observed arise from the different characteristics and contractual terms of the financial assets and liabilities, and do not necessarily represent limitations on the institution's effective liquidity position.

1. 1. Financial assets and liabilities using a current/non-current classification

      The table below represents the Group's current financial assets (realized within 12 months of the reporting date), non-current financial assets (realized more than 12 months after the reporting date) and current financial liabilities (it is due to be settled within 12 months of the reporting date) and non-current financial liabilities (is due to be settled more than 12 months after the reporting date):

      			06/30/2025		12/31/2024
      	Note	Current	Non-current	Total	Total
      Assets
      Cash and cash equivalents	8	4,834,125	-	4,834,125	1,108,394
      Amounts due from financial institutions, net of provisions for expected credit losses	9	4,952,995	-	4,952,995	6,194,960
      Deposits at Central Bank of Brazil		6,179,662	-	6,179,662	5,285,402
      Securities, net of provisions for expected credit losses	10	8,528,490	15,331,858	23,860,348	23,899,551
      Derivative financial assets	11	651	39	690	563
      Loans and advances to customers, net of provisions for expected credit losses	12	14,125,943	23,653,563	37,779,506	33,327,355
      Other assets (a)	15	-	688,896	688,896	513,081
      Total	38,621,866 39,674,356 78,296,222 70,329,306
      Liabilities
      Liabilities with financial and similar institutions	16	13,885,147	-	13,885,147	11,319,577
      Liabilities with customers (b)	17	23,285,573	23,381,770	46,667,343	42,803,229
      Securities issued	18	5,415,959	5,962,300	11,378,259	9,890,219
      Derivative financial liabilities	11	33,151	42	33,193	70,048
      Borrowings and on-lending	19	88,181	484,376	572,557	128,924
      Other liabilities (c)	22	3,826	121,447	125,273	113,690
      Total		42,711,837	29,949,935	72,661,772	64,325,687

      1. The financial assets are substantially composed of amounts related to the variable portion of the sale of 40% of the subsidiary Inter Digital Corretora e Consultoria de Seguros Ltda. ("Inter Seguros"), to Wiz Soluções e Corretagem de Seguros SA ("Wiz") on May 8, 2019;

      2. Overall, the CDB (time deposit) are issued with early liquidity clause, then the client (counterparty) could redeem it anytime until the final maturity. For disclosure purpose, the CDBs are allocated according to the remaining days until the maturity. Therefore, for risk management purpose under both market risk and liquidity risk, it is considered a methodology (behavior statistic model) which is focused on allocating the positions (CDB) at a more probable maturity; and

      3. Financial liabilities are composed of financial liabilities of leases, as per explanatory note 22.b.

      .

   2. Marfiet risfi

      Market risk is defined as the possibility of losses resulting from fluctuations in the market values of positions held by the Institution and its subsidiaries, including the risks of transactions subject to fluctuations in exchange rates, interest rates, share prices and commodity prices.

      At the Group, market risk management's main objective is to support business areas by establishing processes and implementing the necessary tools to assess and control related risks. This framework enables the measurement and monitoring of risk levels according to guidelines established by senior management.

      Market risk management is monitored daily, with regular monitoring conducted by the Assets and Liabilities Committee (ALCO). Market risk controls enable analytical assessment of information and are constantly being refined. The Institution and its subsidiaries have been continually improving internal risk management and mitigation practices.

      Measurement

      Within the risk management process, the Group classifies its operations, including derivative financial instruments, as follows:

      • Trading boofi: considers all operations intended to be traded before their contractual maturity or intended to hedge the trading portfolio and which are not subject to limitations on their negotiability.

      • Banfiing boofi: considers operations not classified in the trading portfolio, the main characteristic of which is the intention to hold the respective operations until maturity

        In line with market practices, the Group manages its risks dynamically, seeking to identify, measure, evaluate, monitor, report, control and mitigate the exposures to market risks of its own positions. One of the methods of assessing the positions subject to market risk is the Value at Risk (VaR) model. The methodology used to calculate the VaR is the parametric model with a confidence level (CL) of 99% and a holding period of twenty one days.

        We present the value-at-risk for the Trading Book positions:
        Risfi factor - R$ mil	06/30/2025	12/31/2024
        IPCA Coupon (a)	9,756	13,738
        Pre-fixed rate	449	3,951
        USD Coupon	839	2,675
        Foreign currencies	14,720	28,036
        Share price	293	193
        Subtotal	26,057	48,593
        Diversification effects (correlation)	8,781	24,539
        Value-at-Risfi	17,276	24,054
        VaR over total asset	0.02 %	0.03 %

        1. Price index coupon is composed of the risk factors IPCA (consumer price index calculated by IBGE - Brazilian Institute of Geography and Statistics) and IGPM (General Price Index - Market, calculated by Fundação Getulio Vargas (FGV).

        We present the value-at-risk (holding period: 21 days) for the Banking Book positions:

        Risfi factor - R$ mil	06/30/2025	12/31/2024
        IPCA Coupon (a)	983,747	976,186
        Pre-fixed rate	19,541	116,296
        TR Coupon (b)	38,415	53,790
        Others	106,327	181,069
        Subtotal	1,148,030	1,327,341
        Diversification effects (correlation)	128,328	347,688
        Value-at-Risfi	1,019,702	979,653
        VarR over total asset	1.20 %	1.28 %

        1. Price index coupon is composed of the risk factors IPCA (consumer price index calculated by IBGE - Brazilian Institute of Geography and Statistics) and IGPM (General Price Index - Market, calculated by Fundação Getulio Vargas (FGV); and

        2. The interest rate coupon is equivalent to the Reference Rate (TR) and is one of the components that define the profitability of savings and the FGTS (Service Time Guarantee Fund).

        1. Sensitivity analysis

           To determine the sensitivity of the Group's economic value position to market movements, we calculate the delta of the marked-to-market value (MTM) of assets and liabilities in different scenarios, considering the relevant risk factors, during the analyzed period. We present the results that would negatively affect our positions, according to each scenario.

      • Scenario 1: based on market information, shocks of 1 basis point were applied to interest rates and 1% variation to prices (foreign currencies and shares);

      • Scenario 2: shocks of 25% variation were determined in the curves and market prices;

      • Scenario 3: shocks of 50% variation were determined in the curves and market prices.

        It is important to note that the impacts reflect a static view of the portfolio, and that market dynamics and portfolio composition cause these positions to change continuously and do not necessarily reflect the position shown here. The group has a continuous market risk monitoring process, and in case of position/ portfolio deterioration, mitigating actions are taken to minimize possible negative effects.

        Exposures - R$ thousand

        Banking and Trading book Scenarios 06/30/2025

        Risfi factor	Rate variation in scenario 1	Scenario 1	Rate variation in scenario 2	Scenario 2	Rate variation in scenario 3	Scenario 3
        Pre-fixed rate	increase	(3,390)	increase	(1,087,221)	increase	(2,045,104)
        IPCA coupon (a)	increase	(4,691)	increase	(751,656)	increase	(1,361,521)
        TR coupon (b)	increase	(512)	increase	(119,841)	increase	(204,079)
        USD coupon	decrease	(23)	decrease	(5,664)	decrease	(11,488)
        Others	increase	(15)	increase	(2,572)	increase	(4,971)

        1. The IPCA is a consumer price index calculated by the IBGE (accumulated during each period); e

        2. The Reference Rate (TR) is one of the components that determine the profitability of savings accounts and the FGTS (Severance Indemnity Fund).

        Exposures - R$ thousand

        Banking and Trading book Scenarios 12/31/2024

        Risfi factor	Rate variation in scenario 1	Scenario 1	Rate variation in scenario 2	Scenario 2	Rate variation in scenario 3	Scenario 3
        Pre-fixed rate	increase	(2,766)	increase	(988,366)	increase	(1,848,407)
        IPCA coupon (a)	increase	(4,870)	increase	(834,006)	increase	(1,511,875)
        TR coupon (b)	increase	(214)	increase	(56,565)	increase	(96,402)
        USD coupon	decrease	(26)	decrease	(4,477)	decrease	(9,047)
        Others	increase	(19)	decrease	(1,912)	decrease	(628)

        1. The IPCA is a consumer price index calculated by the IBGE (accumulated during each period); e

        2. The Reference Rate (TR) is one of the components that determine the profitability of savings accounts and the FGTS (Severance Indemnity Fund).

        1. Operational risfi

        Policy

        Operational risk management aims to identify, assess and monitor risks, and is defined as the risk of losses resulting from inadequate or failed internal processes, people and systems, or external events. This definition includes legal risk, but excludes strategic and reputational risk.

        Operational risk events can be classified:

      • Internal frauds;

      • External frauds;

      • Labor demands and poor workplace safety;

      • Inappropriate practices relating to end users, customers, products and services;

      • Damage to physical assets owned or used by the institution;

      • Situations that lead to the interruption of the institution's activities or the discontinuity of services provided, including payments;

      • Failures in information technology (IT) systems, processes or infrastructure; and

      • Failures in the execution, compliance with deadlines or management of the institution's activities, including those related to payment arrangements.

        For payment activities, the clauses include: I - failures in the protection and security of sensitive data related to both end-user credentials and other information exchanged for the purpose of carrying out payment transactions; II - failures in the identification and authentication of the end user in a payment transaction; III - failures in the authorization of payment transactions; and IV - failures in initiating payment transactions.

        Inter adopts the management model of the three lines of defense in light of its size, business model and risk appetite.

        Phases of the Management Process

        Qualitative Evaluation

        The qualitative assessment uses a scale which considers measures for probability and impact, taking into account the vulnerabilities and threats that, combined, determine the level of risk exposure to each event. Identification and verification is performed by in-person monitoring, questionnaires, analysis of historical data, interviews and workshops with managers and employees from operational areas, business partners and business units.

        The identified risks are categorized and organized by risk factors.

        Qualitative assessment is an ongoing process, with regular monitoring and reviews to ensure that risks are being managed appropriately.

        Quantitative Evaluation

        In the quantitative assessment of operational risk, the Inter maintains an internal database fed by various sources of information. This contains descriptions and details of operational losses. In the quantitative assessment, information from external sources deemed reliable and relevant to the businesses of the Group may also be used.

        Quantitative assessment offers a structured, data-driven approach to measuring and managing operational risks.

        Monitoring

        An effective risk management process requires a communication and review structure that ensures the correct, effective and timely identification and assessment of the risks. In addition, it also seeks to assure that controls and responses to these risks are implemented.

        Control tests and regular audits intended to verify compliance with applicable policies and standards are performed. The monitoring and review process seeks to verify whether:

      • The adopted measures have achieved the intended results;

      • The procedures adopted and the information gathered to perform the assessment were appropriate;

      • Higher levels of knowledge may have contributed to make better decisions; and

      • There is an effective possibility of obtaining information for future assessments.

2. ‌Fair values of financial instruments
   1. Financial instruments - Classification and fair values

      Financial Instruments are classified into the following categories:

      • Amortized cost;

      • Fair value through other comprehensive income (FVOCI); and

      • Fair value through profit or loss (FVTPL).

        The fair value of a financial asset or liability is measured using one of three approaches below, weighting the levels of the fair value hierarchy as follows:

      • Level 1 - instruments with prices traded in the active market;

      • Level 2 - using financial valuation techniques, weighing data and market variables; and

      • Level 3 - uses meaningful variables that are not based on market data.

      The following table presents the composition of financial assets and liabilities according to the accounting classification in fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). It also shows the carrying amounts and fair values of financial assets and liabilities, including their levels in the fair value hierarchy. Inter may not include information on the fair value of financial assets and liabilities when the carrying amount is a reasonable approximation of fair value.

      As of June 30, 2025
      Financial assets	Level 1	Level 2	Level 3	Fair value	Carrying amount
      Amortized cost	-	-		- -	55,560,196
      Loans and advances to customers, net of provisions for expected credit losses	-	-		- -	37,779,506
      Deposits at Central Bank of Brazil	-	-		- -	6,179,662
      Amounts due from financial institutions, net of provisions for expected credit losses	-	-		- -	4,952,995
      Cash and cash equivalents	-	-		- -	4,834,125
      Brazilian government securities	-	-		- -	1,241,394
      Securities issued by financial institutions	-	-		- -	572,514
      Fair value through profit or loss - FVTPL	736,481	992,929		- 1,729,410	1,729,410
      Securities issued by financial institutions	-	616,085		- 616,085	616,085
      Brazilian government securities	502,165	-		- 502,165	502,165
      Investment funds shares	234,316	72,978		- 307,294	307,294
      Bonds and shares issued by non-financial companies	-	303,176		- 303,176	303,176
      Derivative financial assets	-	690		- 690	690
      Fair value through other comprehensive income - FVOCI	15,239,044	5,078,676		- 20,317,720	20,317,720
      Brazilian government securities	15,239,044	-		- 15,239,044	15,239,044
      Securities issued abroad	-	4,153,354		- 4,153,354	4,153,354
      Bonds and shares issued by non-financial companies	-	638,555		- 638,555	638,555
      Investment funds shares	-	159,328		- 159,328	159,328
      Securities issued by financial institutions	-	127,439		- 127,439	127,439
      Total	15,975,525	6,071,605		- 22,047,130	77,607,326
      Financial liabilities	Level 1	Level 2	Level 3	Fair value	Carrying amount
      Amortized cost	-	-		- -	72,503,306
      Liabilities with customers	-	-		- -	46,667,343
      Liabilities with financial and similar institutions	-	-		- -	13,885,147
      Securities issued	-	-		- -	11,378,259
      Borrowings and on-lending	-	-		- -	572,557
      Fair value through profit or loss - FVTPL	-	33,193		- 33,193	33,193
      Derivative financial liabilities	-	33,193		- 33,193	33,193
      Total	-	33,193		- 33,193	72,536,499

      As of December 31, 2024
      Financial assets	Level 1	Level 2	Level 3	Fair value	Carrying amount
      Amortized cost	-	-		- -	47,529,290
      Loans and advances to customers, net of provisions for expected credit losses	-	-		- -	33,327,355
      Amounts due from financial institutions	-	-		- -	6,194,960
      Deposits at Central Bank of Brazil	-	-		- -	5,285,402
      Cash and cash equivalents	-	-		- -	1,108,394
      Brazilian government securities	-	-		- -	1,189,489
      Securities issued by financial institutions	-	-		- -	423,690
      Fair value through profit or loss - FVTPL	648,194	726,203		- 1,374,397	1,374,397
      Brazilian government securities	432,316	32,081		- 464,397	464,397
      Securities issued by financial institutions	15,987	374,000		- 389,987	389,987
      Investment funds shares	199,891	93,325		- 293,216	293,216
      Bonds and shares issued by non-financial companies	-	226,234		- 226,234	226,234
      Derivative financial assets	-	563		- 563	563
      Fair value through other comprehensive income - FVOCI	16,413,025	4,499,513		- 20,912,538	20,912,538
      Brazilian government securities	16,183,821	-		- 16,183,821	16,183,821
      Securities issued abroad	229,204	3,600,898		- 3,830,102	3,830,102
      Investment funds shares	-	706,022		- 706,022	706,022
      Securities issued by financial institutions	-	158,713		- 158,713	158,713
      Bonds and shares issued by non-financial companies	-	33,880		- 33,880	33,880
      Total	17,061,219	5,225,716		- 22,286,935	69,816,225
      Financial liabilities	Level 1	Level 2	Level 3	Fair value	Carrying amount
      Amortized cost	-	-		- -	64,141,949
      Liabilities with customers	-	-		- -	42,803,229
      Liabilities with financial and similar institutions	-	-		- -	11,319,577
      Securities issued	-	-		- -	9,890,219
      Borrowings and on-lending	-	-		- -	128,924
      Fair value through profit or loss - FVTPL	-	70,048		- 70,048	70,048
      Derivative financial liabilities	-	70,048		- 70,048	70,048
      Total	-	70,048		- 70,048	64,211,997

      
      
      

      Notes to the unaudited interim condensed consolidated financial statements

      As of June 30, 2025

      The methodology used to measure financial assets and liabilities classified as "Level 2" uses information that is observable for the asset or liability at market; (i) from observations of the quoted price of similar items in an active market; (ii) identical items in a non-active market; or (iii) from other information extracted from related markets.

      During the period ended June 30, 2025, there were no change in the measurement method of financial assets and liabilities that entailed reclassification of financial assets and liabilities among the different levels of the fair value hierarchy.

3. ‌Cash and cash equivalents

   	06/30/2025	12/31/2024
   Cash and cash equivalents in foreign currency	515,053	770,623
   Cash and cash equivalents in national currency	309,872	212,573
   Reverse repurchase agreements (a)	4,009,200	125,198
   Total	4,834,125	1,108,394

   (a) Refers to operations whose maturity, on the investment date, was equal to or less than 90 days and present an insignificant risk of change in fair value. Due to the short term and low volatility of these financial instruments, no provision for losses was made, since the credit risk is considered minimal and there is no expectation of significant variations in market value until maturity.

4. ‌Amounts due from financial institutions, net of provisions for expected credit losses

(a) Refers substantially to the anticipation of receivables.