Business
Light : Notice to the Market - CARF Favorable Decision
Light : Notice to the Market - CARF Favorable
About this update from Light S.a.
LIGHT S.A. - IN JUDICIAL REORGANIZATION CNPJ nº 03.378.521/0001-75 NIRE 33.300.263.16-1 PUBLICLY-HELD COMPANY LIGHT SERVIÇOS DE ELETRICIDADE S.A. CNPJ nº 60.444.437/0001-46 NIRE 33.300.106.448 PUBLICLY-HELD COMPANY Material Fact Light S.A. - In Judicial Reorganization (" Light ") (B3: LIGT3; ADR I: LGSXY) and Light Serviços de Eletricidade S.A. (" Light SESA " and, together with Light, the " Companies ") in compliance with the provisions of CVM Resolution 44, dated of August 23, 2021, hereby inform their shareholders and the market in general that, today, the Superior Chamber of Tax Appeals (CSRF), the highest administrative instance within the Administrative Council of Tax Appeals (CARF), rendered a decision, by a broad majority, annulling the tax assessments at issue in administrative proceedings 16682.721089/2020-10 and 16682.720895/2020-62. The proceedings concern the deductibility of non-technical losses (electricity theft) from the taxable base of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL) for the 2016 and 2017 tax years, totaling R$ 2.4 billion. The Companies understand that this decision is an important milestone for the sector and supports our strategy to address contingencies and reduce uncertainty in tax litigation, consistent with Light and its subsidiaries' commitment to legal and financial discipline. In line with best practices, the Companies will await publication of the written decision ( acórdão ) and will keep shareholders, the market and the public duly and timely informed of any relevant information related to this matter, in accordance with applicable laws and regulations. Rio de Janeiro, September 10, 2025. Rodrigo Tostes Solon de Pontes Chief Financial and Investor Relations Officer LIGHT S.A. - IN JUDICIAL REORGANIZATION LIGHT SERVIÇOS DE ELETRICIDADE S.A.