ITR 2Q25

'** SIM@AR

SIMPAR S.A.

Statements of financial position

As at June 30, 2025 and December 31, 2024 In thousands of Brazilian Reais

SIMF'AR

Contents

1. REPORTING ENTITY 34

2. BASIS OF PREPARATION AND PRESENTATION OF THE PARENT COMPANY AND CONSOLIDATED QUARTERLY INFORMATION AND SIGNIFICANT ACCOUNTING POLICIES. 41

3. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT 43

4. CASH AND CASH EQUIVALENTS 53

5. MARKETABLE SECURITIES AND FINANCIAL INVESTMENTS 53

6. TRADE RECEIVABLES 54

7. INVENTORIES. 54

8. FIXED ASSETS AVAILABLE FOR SALE. 55

9. INVESTMENTS 56

10. PROPERTY AND EQUIPMENT. 59

11. INTANGIBLE ASSETS 62

12. TRADE PAYABLES. 63

13. FLOOR PLAN 64

14. SUPPLIER FINANCING - CONFIRMING. 64

15. LOANS AND BORROWINGS 64

16. LEASES PAYABLE TO FINANCIAL INSTITUTIONS 69

17. RIGHT-OF-USE LEASES 70

18. ASSIGNMENT OF RECEIVABLES 71

1. JUDICIAL DEPOSITS AND PROVISION FOR JUDICIAL AND ADMINISTRATIVE LITIGATION 71

2. INCOME TAX AND SOCIAL CONTRIBUTION 74

3. RELATED PARTIES 76

4. EQUITY. 86

5. INSURANCE COVERAGE 88

6. SEGMENT INFORMATION 89

7. NET REVENUE FROM SALE, LEASE, RENDERING SERVICES AND SALE OF DECOMMISSIONED ASSETS. 91

8. EXPENSES BY NATURE. 93

9. FINANCE INCOME (COSTS) 94

10. SUPPLEMENTAL INFORMATION TO THE STATEMENT OF CASH FLOWS. 94

11. EARNINGS PER SHARE. 94

12. EVENTS AFTER THE REPORTING PERIOD. 95

SIMH

B3 LISTED NN

25

MESSAGE FROM MANAGEMENT

We are pleased to present SIMPAR's results for the second quarter of 2025. We thank our more than 55,000 employees for their dedication and for making a difference at our companies - JSL, Movida, VAMOS, AUTOMOB, CS Infra, Ciclus Ambiental, CS Brasil, and BBC. Our heartfelt thanks to our clients for their trust and partnership, as well as to our suppliers, investors, and everyone who shares our goal of pursuing sustainable growth.

SIMPAR contributes, directs, and, when necessary, supports the execution of the business plans of its eight subsidiaries. Through a unique Management Model and clear goals and guidelines, we have accelerated the execution of our strategic plan, focusing on extracting the maximum value from the foundations we have built. This is primarily driven by the quality of the services we provide, which enables the continued implementation of our pricing strategy, fleet optimization, improved asset turnover, and cost and expense reduction, ultimately resulting in margin expansion.

In 2Q25, we posted another quarter of growth in Net Revenue from Services¹, which reached R$10.5 billion, up 4.6% from 2Q24. Net Revenue from Services grew 6.8% YoY, reaching R$8.5 billion. The continued improvement of this indicator reflects price adjustments in new contracts and disciplined repricing of existing ones. Net Revenue from Asset Sales totaled R$2 billion, demonstrating the high liquidity and quality of our assets, as well as actions to optimize the invested capital base.

Consolidated EBITDA reached a record R$3.0 billion in 2Q25, up 12.5% from 2Q24. Consolidated EBITDA margin increased by 2.0 p.p. YoY to 28.4%. EBITDA per employee grew 25% YoY, reaching R$202 thousand in 2Q25 LTM vs. R$161 thousand in 2Q24 LTM.

The improvement in operating efficiency is the result of the Companies' efforts in executing their strategic plans: JSL is entering a new phase after renegotiating contracts, reducing costs, and optimizing investment volumes; Movida remains focused on enhancing its customer service standards, which resulted in 322,000 new customers in 1H25. The rising value perception among our customers has granted us: (i) the award for the best NPS in the car rental sector, (ii) ongoing price adjustments, and (iii) EBITDA margin expansion. At VAMOS, used vehicle sales reached a new record, while maintaining a healthy gross margin and increasing rental revenues from forklifts and contract extensions; AUTOMOB is advancing in process and system optimization to reduce costs and increase the volume of vehicle, parts, services, and financial product sales.

Among our non-listed companies, we highlight CS Infra's capital allocation discipline, demonstrated by the winning bid for the Binational Bridge Concession in Aug/25. This concession requires a low volume of investment and has high potential for service revenue from cargo transportation. At Ciclus Ambiental, we observed the beginning of the restoration of economic conditions, as well as at CS Brasil. BBC continues to grow its credit portfolio, which will contribute to results.

We emphasize the commitment of our PEOPLE in executing the cost and expense reduction program launched in late 2024, which has been reinforced with even more stringent targets across all our companies. This strategy includes intensifying the reduction and control of overall costs, negotiating contracts with suppliers, and reviewing prices with our customers, when necessary, among other actions.

Note: (1) Excludes revenue from construction.

We reported Net CAPEX of R$2.0 billion in 2Q25, down 7.6% from the same period last year. Most of this capital was allocated to Movida (R$1.2 billion in 2Q25), mainly reflecting fleet renewal and growth at the end of the quarter in the RAC segment to meet third-quarter seasonality; and to VAMOS (R$324 million in 2Q25), in line with their updated guidance of R$0.9 - R$1.7 billion in net capex for 2025.

Annualized consolidated EBITDA for 1H25 was 2.2x higher than Net CAPEX, a significant improvement from the 1.0x recorded in 2Q24. The stronger cash generation and lower investment needs are aligned with our strategic plan, as our scale and development foundations (vehicles, scale, store network, branches, systems, and teams) are already established. This marks a clear shift from the 2020-2024 period, when EBITDA represented about half of Net CAPEX due to the investment cycle required to build the foundations we have today - allowing us to advance our strategy with less capital intensity.

These measures are part of our plan to expand profitability, increase cash generation, and reduce financial leverage. At the end of 2Q25, leverage remained stable at 3.6x vs. 3.8x in 2Q24 (Net Debt/EBITDA), excluding BBC-related debt. Net Debt/EBITDA-A stood at 2.3x, below the 3.5x covenant, which is the base metric used for all local market issuances under maintenance covenants. We highlight that the EBITDA-A metric corresponds to EBITDA plus asset sales, which better reflects the Company's leverage and is more appropriate for assessing its ability to meet its financial obligations.

Consolidated liquidity stood at R$14.1 billion in 2Q25 - 2.3x higher than short-term debt when including available and undrawn committed credit lines and Floor plan available. We raised over R$2.6 billion, at an average cost of CDI

+ 1.8% and average maturity of 4.2 years, reflecting a resilient combination of businesses with consistent demand and asset allocation characteristics in assets with a strong secondary market.

At the holding company, we ended 2Q25 with R$3.6 billion in cash (+5.1% YoY) and a long-term debt profile, with maturities concentrated in 2031. Net Debt stood at R$3.0 billion, down G.8% YoY.

We remain fully committed to executing our strategic plan, continuously improving our efficiency and profitability, and extracting the maximum value from the foundations we've built. We are confident that this strategy will create long-term value for shareholders and ensure the sustainability of each of our businesses.

Thank you,

Fernando Antonio Simões - Chief Executive Officer of SIMPAR S.A.

SIMPAR CONSOLIDATED - FINANCIAL HIGHLIGHTS

SIMPAR - Consolidated

Financial Highlights (R$ million)

2Q24

1Q25

2Q25

▲Y o Y ▲Q o Q

Net Revenue 10,307.6 10,531.2 10,611.6 +2.9% +0.8%

Net Revenue from Construction 223.0 109.6 67.1 -69.9% -38.8%

Net Revenue from Services 8,014.7 8,386.7 8,561.6 +6.8% +2.1%

Net Revenue from Asset Sales 2,069.9 2,034.9 1,982.9 -4.2% -2.6%

Margin (% Net Revenue ex-Construction) 17.3% 17.2% 17.6% +0.3 p.p. +0.4 p.p.

Net Financial Result (1,509.5) (1,809.6) (1,971.9) +30.6% +9.0%

Margin (% Net Revenue ex-Construction) 1.6% 0.1% -0.4% -2.0 p.p. -0.5 p.p.

Margin (% Net Revenue ex-Construction) 0.5% -0.5% -0.9% -1.4 p.p. -0.4 p.p.

Margin (% Net Revenue ex-Construction) 26.4% 27.5% 28.4% +2.0 p.p. +0.9 p.p.

(+) Cost of Asset Sales 1,917.7 1,906.1 2,228.2 +16.2% +16.9%

Margin (% Net Revenue ex-Construction)

17.3%

17.4%

17.7% +0.4 p.p. +0.3 p.p.

Margin (% Net Revenue ex-Construction)

1.8%

0.2%

-0.3% -2.1 p.p. -0.5 p.p.

Margin (% NR)

0.6%

-0.4%

-0.8% -1.4 p.p. -0.4 p.p.

Margin (% Net Revenue ex-Construction)

25.9%

27.5%

28.3% +2.4 p.p. +0.8 p.p.

Renewal and others Expansion

2,314.3 1,658.1 2,496.7

1,959.0 1,143.5 1,578.9

+7.9% +50.6%

-19.4% +38.1%

Net Debt - ex BBC 36,098.4 41,099.8 42,255.6 +17.1% +2.8%

Gross Capex 4,273.3 2,801.6 4,075.6 -4.6% +45.5%

Adjusted EBIT 1,744.1 1,814.3 1,866.1 +7.0% +2.9%

Added-EBITDA 4,582.0 4,771.2 5,226.4 +14.1% +9.5%

Financial Highlights (R$ million)

2Q25

JSL Vamos Movida CS Brasil Automob BBC CS Infra Ciclus

Ambiental

Financial Highlights (R$ million)

2Q24

JSL Vamos Movida CS Brasil Automob BBC CS Infra Ciclus

Ambiental

Net Revenue

2,142.6 1,207.1 3,435.6 153.5 3,050.1

2.0 273.4

189.3

Net Revenue from Services 2,073.2 1,037.9 1,608.1 123.3 3,037.0 2.0 50.4 189.3

Net Revenue from Construction - - - - - - 223.0 -

Net Revenue of Asset Sales 69.4 188.6 1,827.5 30.2 13.1 - - -

Eliminations - (19.4) - - - - - -

Margin (% NR from Services) 13.0% 67.6% 39.0% 11.0% 1.4% - -2.8% 27.1%

Financial Result (247.7) (389.1) (570.7) (42.1) (76.9) 22.1 (4.4) (29.0)

Net Income

33.0 232.4

42.5 (0.5) (27.0) 0.0

2.1

14.8

Margin (% NR) 1.5% 19.3% 1.2% -0.3% -0.9% 0.0% 0.8% 7.8%

EBITDA

398.2 882.0 1,149.3 21.7

81.4 (21.5) 4.2

60.2

Margin (% NR from Services) 19.2% 85.0% 71.5% 17.6% 2.7% - 8.4% 31.8%

Net Capex 151.4 970.5 737.8 (12.0) 52.1 - 162.6 19.7

Net Debt 5,373.2 11,021.5 13,661.4 749.8 1,390.2 951.1 597.8 798.2

Note: (1) Includes adjusted figures for JSL, Vamos and CS Brasil

Net Revenue from Services grew 6.8% YoY in 2Q25 (+R$546.9 million), driven by business expansion, particularly at Movida, which grew 18% YoY (+R$284.5 million), JSL, up 10% YoY (+R$201.1 million), and VAMOS, with 5% growth (+R$52.0 million). This performance was mainly the result of improved operational performance, ramp-up of contracts added over the past twelve months, and price adjustments. Net Revenue from Asset Sales of R$2.0 billion in 2Q25 (vs. R$2.1 billion in 2Q24), primarily due to stability at Movida, which accounted for approximately 80% of total asset sales in the quarter. Meanwhile, VAMOS and JSL posted strong increases of 71.9% and 54.8% YoY, respectively.

Cost of Services remained stable compared to 2Q24, at a slower pace than Net Revenue, underscoring our

commitment to cost control and reduction.

EBITDA reached a record R$3.0 billion in 2Q25, a 12.5% increase compared to 2Q24. EBITDA margin rose

2.0 p.p. YoY to 28.4%¹ in 2Q25. The improvement in operational efficiency reflects the collective efforts across our companies to execute the strategic plan - repricing of existing contracts, proper pricing of new contracts, and strict cost and expense control.

SIMPAR's Consolidated Adjusted Net Loss totaled R$36.1 million in the quarter. This result was affected by a more challenging macroeconomic environment, with rising interest rates in Brazil (average Selic rate increased from 10.58% in 2Q24 to 14.67% in 2Q25) and higher average net debt (+20.1% YoY), a result of the investments required to sustain operations.

We will continue working with utmost dedication to continuously improve our efficiency and profitability, extracting the maximum value from the foundations we've built and ensuring the sustainable development and long-term success of our businesses.

Note: (1) Excludes Net Revenue from Construction.

INVESTMENTS

Consolidated EBITDA / Net CAPEX¹ ratio (R$ billion)

EBITDA / Net CAPEX EBITDA Net Capex

Note: (1) Excludes acquisitions

The annualized EBITDA / Net Capex ratio for the first half of the year was 2.2x, a significant increase compared with 1.0x in the same period last year, driven by stronger cash generation and lower investment needs. In addition, this marks a clear shift in trend compared with the 2020-2024 period, the most recent phase of building the foundations, when the EBITDA / Net Capex ratio reached as low as 0.5x in some years.

• Net Debt 2Q25: R$ 3.0 bn (Gross Debt: R$ 6.6 bn | Cash: R$ 3.6 bn), down by 9.8% vs. 2Q24

• Average Term of Net Debt: 5.9 years

• Coverage of short-term gross debt: 12.6x (excluding derivative instruments)

• Cash position fully covers gross debt until 2030

2Q25 Liability Management :

• 2Q25 Buybacks:

  • Buyback of own-issued debt: ~R$70 million

CAPITAL STRUCTURE - HOLDING Evolution of cash and indebtedness - Holding (R$ million)

Notes: (1) Derivative financial instruments at contracted curve consider derivative financial instruments recorded under Assets and Liabilities, excluding MTM variations recorded in Shareholders' Equity (hedge accounting); (2) For Net Debt calculation purposes, the Company excludes hedge MTM variations allocated to Shareholders' Equity under Other Comprehensive Income, as these are unrealized market variations that will not exist at maturity.

Gross Debt Amortization Schedule 2Q25

• Net Debt 2Q25 (ex-BBC): R$ 42.3 bn (Gross Debt: R$ 56.5 bn | Cash: R$ 12.4 bn | BBC Net Debt: R$ 1.8 bn | Lines available and undrawn: R$ 1.0 bn)

• Average Term of Net Debt: 4.1 years

• Liquidity: R$ 14.1 billion (Cash + Available and undrawn credit lines and floor plan available)

• Coverage of short-term gross debt: 2.3x (Includes cash balance and available committed credit lines; excludes BBC's funding sources)

• Financial Management (Capital Markets Funding):

Period

Number

Amount Average Cost

Term

CAPITAL STRUCTURE - CONSOLIDATED Cash and Indebtedness - Consolidated (R$ million)

Notes: (1) Derivative financial instruments at contracted curve consider derivative financial instruments recorded under Assets and Liabilities, excluding MTM variations recorded in Shareholders' Equity (hedge accounting); (2) For Net Debt calculation purposes, the Company excludes hedge MTM variations allocated to Shareholders' Equity under Other Comprehensive Income, as these are unrealized market variations that will not exist at maturity.

Gross Debt Amortization Schedule 2Q25

FINANCIAL RESULTS

SIMPAR - Consolidated

Net Financial Expenses totaled R$2.0 billion in 2Q25. Below are the main explanations for the Net Financial Result:

• 2Q24 vs. 2Q25: +30.6% or +R$462.4 mn  The increase was driven by higher average gross debt (+18.0% vs. 2Q24) and a higher average cost of gross debt (+3.8 p.p. vs. 2Q24), partially offset by an increase in average cash during the period (+5.1% YoY). Optimizable assets currently not generating income, totaling

  ~R$3.0 billion, contribute about R$120 million, or 6%, to the gross financial expense for 2Q25.

• 1Q25 vs. 2Q25: +9.0% or R$162.3 mn  The increase was mainly due to higher average gross debt (+2.4% vs. 1Q25), an increase in the average cost of gross debt (+6.7% QoQ), and a decrease in average cash for the period (-2.8% QoQ).

  LEVERAGE INDICATORS (based on Covenant criteria)

  Leverage Indicators¹	2Q24	3Q24	4Q24	1Q25	2Q25	2Q25 Normalized	Covenants	Event
  Net Debt / EBITDA² - Bond	3.8x	3.7x	3.6x	3.6x	3.6x	3.4x	Max 4.0x	Incurrence
  Net Debt / EBITDA-A - Local debts	2.3x	2.3x	2.3x	2.3x	2.3x	2.1x	Max 3.5x	Maintenance
  EBITDA-A / Net interest expenses - Local debts	3.3x	3.4x	3.4x	3.4x	3.2x	3.7x	Min 2,0x	Maintenance
  Business leverage - new indicator	2.2x	2.2x	2.5x	2.4x	2.5x	2.3x	-	-

  Notes: (1) For purposes of covenant calculation, EBITDA excludes impairment and includes LTM EBITDA of acquired businesses; (2) Net debt/EBITDA indicator

  considers the definition of net debt as set forth in the Bond indentures, which excludes negative amounts resulting from swaps, as reconciled below

  Bonds - Net Debt/EBITDA (incurrence covenant³):

  • Reduction to 3.6x in 2Q25 vs. 3.8x in 2Q24. Normalized leverage4 was 3.4x, providing a more accurate view of the potential reduction after optimization of invested capital, such as: (i) AUTOMOB: R$0.4 billion in surplus paid inventory; (ii) VAMOS: R$1.3 billion from occupancy rate normalization and R$0.7 billion from used vehicle inventory available for sale; and (iii) JSL: R$0.6 billion in assets available for sale. The sum of all these values totals approximately R$3.0 billion.

    Local debt - Net Debt/EBITDA-A (maintenance covenant5):

  • Stable at 2.3x compared to the 3.5x covenant. It's important to highlight that the EBITDA-A metric - which adds the residual book cost of asset sales - is the most appropriate indicator of the Company's ability to meet its financial obligations.

  • EBITDA-A, or EBITDA Added, is defined as EBITDA plus the residual accounting cost of asset disposals, which does not represent an operating cash outflow as it is merely an accounting representation of the write-down of assets at the time of sale. As such, the Company's management believes that EBITDA-A is a more appropriate practical measure than traditional EBITDA as an approximation of cash generation, in order to gauge the Company's ability to meet its financial obligations.

Net Debt / EBITDA of subsidiaries: 3.2x6, on average, based on annualized 2Q25 EBITDA, which more accurately reflects the cash generation from recently executed investments compared to the trailing 12-month sum.

Notes: (3) Incurrence covenant: a concept used only for Bond issues where there is no early maturity; however, there are pre-established rules that must be complied with; (4) Considers Normalized Net Debt, which excludes: ((i) AUTOMOB: R$0.4 billion in surplus paid inventory; (ii) VAMOS: R$1.3 billion from occupancy rate normalization and R$0.7 billion from used vehicle inventory available for sale; and (iii) JSL: R$0.6 billion in assets available for sale; (5) Maintenance covenant: a concept used for all local issues - if the limit is exceeded, negotiation with creditors would be required to avoid a possible early maturity; (6) Excludes CS Infra.

FREE CASH FLOW

SIMPAR's pre-growth cash generation totaled R$2.2 billion in 2Q25, up 31.8% year over year. EBITDA grew 14.3% YoY, and there was an improvement in working capital variation (-31.0% YoY).

Post-growth and pre-interest cash generation reached R$ 518.2 million, compared to a cash consumption of R$429.5 million in 2Q24. In addition to stronger operational performance and working capital efficiency, there was a 19.4% reduction in expansion CAPEX, aligned with the Company's current strategy of lower investment needs and focus on extracting maximum value from its existing asset base.

RETURNS

SIMPAR's consolidated productive ROIC 2Q25 LTM was 13.8%, +3.0 p.p. versus 2Q24 LTM

Productive

Ambiental

PRE-OPERATIONAL

Notes: (1) Consolidated EBIT adjusted as per the reconciliation in the exhibits and excludes BBC; (2) Includes additional NOPLAT related to the normalization of VAMOS's utilization rate; (3) Based on the average between the current period and June 2024; (4) JSL's ROIC running rate was 14.5% for the period; (5) Based on Adjusted EBIT disclosed by Movida; (6) Adjusted EBIT and a 34% tax rate were used;(7) Pro forma EBIT and a 34% tax rate were used.

FINANCIAL HIGHLIGHTS - Listed Companies

JSL For the full Press Release, click here.

JSL

Note: (1) Figures adjusted as disclosed by JSL.

In 2Q25, JSL consolidated the margin recovery achieved in 1Q25, reaching an Adjusted EBITDA margin of 21.6% (+2.4 p.p. YoY). This result reflects the company's cost reduction program, improved operational efficiency, and contract repricing initiatives implemented after profitability was affected by input inflation at the end of 2024. Initiatives carried out during 1H25 are expected to generate annualized savings of R$230 million, mainly from: (i) process digitalization; (ii) review of procedures impacting overtime and work schedules; (iii) operational integration and synergies; and (iv) centralization of operational back-office activities. The company secured R$1.5 billion in new contracts, even with Gross CAPEX down 44% YoY and Net CAPEX down 88% YoY, reaching R$126 million and only R$18 million, respectively. In addition, financial leverage decreased from 1Q25, reaching 3.2x Net Debt/EBITDA (vs. 3.3x in 1Q25).

MOVIDA For the full Press Release, click here.

Movida

Movida remains focused on raising its customer service standards, recording 322,000 new clients over the past six months and receiving the NPS Award - Opinion Box (Brazil's largest NPS survey - NPS Benchmarking Award). The company has also continued implementing initiatives to improve operational efficiency and profitability, including: (i) ongoing daily rental price recovery in RAC (+15% YoY); (ii) higher pricing levels in GTF, with an average yield of 3.5% per month in new contracts; (iii) continued actions aimed at revenue improvement and cost reduction; and (iv) stronger productivity in Used Cars - the company's nationwide sales structure enables the execution of its strategic plan while keeping fleet age at healthy levels. We are confident that disciplined execution of our strategy, combined with improvements in operating indicators and profitability, will continue to create value and promote the sustainable growth of the business.

Vamos For the full Press Release, click here.

Vamos

VAMOS reported record Net Revenue from the Lease segment, reaching R$1.0 billion in 2Q25 (+9% YoY), driven by strong demand for new vehicle rental services, contract price adjustments, and record contract extensions - despite the Company's adopting a more conservative approach to credit approval. The profitability of new contracts reflects this strategy, with an average yield of 2.G% on new 2Q25 contracts (+0.3 p.p. YoY). In the Used Vehicles segment, VAMOS once again posted record sales, with Net Revenue up 71.G% YoY and a healthy gross margin of 7%. VAMOS will maintain its strong focus on optimizing capital allocation - improving utilization rates and reducing inventory - aiming to lower leverage and grow profitability. Finally, VAMOS updated its 2025 guidance:(i) Deployed CAPEX of R$4.1 - R$4.7 billion (previously R$5.0 billion); (ii) Net CAPEX of R$1.3 - R$1.8 billion (previously R$2.1 billion); (iii) Net Income of R$300 - R$450 million (previously R$450 - R$550 million).

AUTOMOB For the full Press Release, click here.

Automob

AUTOMOB, the largest and most diversified dealership group in Brazil, made solid progress in its main strategic drivers in 2Q25, including: (i) growing used light-vehicle sales at twice the market pace; (ii) outpacing the market in new retail vehicle sales by +1 p.p.; (iii) increasing FGI services penetration, with gross revenue up 45% YoY; and (iv) optimizing working capital, with a R$67 million reduction in prepaid agricultural equipment inventory. AUTOMOB is just beginning a new cycle focused on value creation and sustainable results. To that end, the company is implementing a plan centered on improving efficiency by increasing Used Vehicle sales per store, expanding FGI penetration, integrating systems, improving processes, and reducing excess inventory.

EXHIBITS

FINANCIAL HIGHLIGHTS - Non-Listed Companies

CS Brasil - Proforma

NOTE: CS Brasil figures include only operations related to the management and outsourcing of light and heavy vehicle fleets for the public sector-with or without drivers-and municipal passenger transportation. Equity income reflects the forward share purchase agreements involving Movida, JSL, and VAMOS.

• GTF with driver services: Net Revenue grew 5.0% YoY in 2Q25 and 8.7% QoQ, mainly due to the start of operations under a new contract;

• Light GTF: Net Revenue grew 18.5% YoY in 2Q25 and 16.2% QoQ, driven by the implementation of a new contract;

• Heavy GTF: Net Revenue declined both year over year and quarter over quarter, due to the termination of a contract;

• Passenger Transportation and others: Net Revenue increased 5.4% YoY in 2Q25 and 1.5% QoQ, mainly due to

  fare adjustments in passenger transportation;

• Adjusted EBITDA¹ totaled R$41.3 million in 2Q25 (+90.3% YoY and +49.9% QoQ). EBITDA Margin increased

  14.2 p.p. YoY and 9.1 p.p. QoQ, driven by the operational improvements mentioned above and a gross margin of 24.4% on Asset Sales, resulting from the sale of appreciated Euro 5 assets;

• Adjusted Net Loss² was R$18.2 million, in line with the loss of R$18.7 million in 1Q25 and vs. R$0.5 million in 2Q24, mainly due to the increase in average net debt (+11.5% YoY).

  
  
  

  Notes: (1) Excludes R$12.5 million in equity income in 2Q25, as well as other non-operating effects from prior quarters, as disclosed in each period; (2) Excludes: (i) R$12.5 million in equity income in 2Q25; (ii) R$41.4 million in interest (R$27.3 million after tax) related to the synthetic forward transaction for the sale of shares in SIMPAR's subsidiaries, as disclosed in the market notice dated 12/22/2023, in addition to non-operating effects from prior quarters, as disclosed in each period.

  
  
  
  
  
  

  CS INFRA

  CS Infra Consolidated - Proforma

  Adjusted Financial Highlights (R$ million)	2Q24	1Q25	2Q25	▲Y o Y	▲Q o Q
  Net Revenue from Services	50.4	48.9	65.3	+29.6%	+33.5%
  Ports	33.1	26.9	38.4	+16.1%	+42.9%
  Highways	13.3	20.4	25.2	+89.3%	+23.7%
  Market	4.0	1.7	1.7	-56.9%	+2.0%
  Cost of Services	(34.4)	(39.1)	(52.1)	+51.4%	+33.0%
  Gross Profit	16.0	9.8	13.3	-17.2%	+35.4%
  Operational Expenses	(17.4)	(14.9)	(13.1)	-24.9%	-12.2%
  EBIT	(1.4)	(5.1)	0.2	-	-
  Margin (% NR from Services)	-2.8%	-10.4%	0.3%	+3.1 p.p.	+10.7 p.p.
  Financial Result	(4.4)	(13.2)	(14.1)	+220.7%	+6.7%
  Taxes	7.9	7.1	7.1	-11.0%	-
  Net Income	2.1	(11.3)	(6.9)	-	-39.1%
  Margin (% Total NR)	4.2%	-23.0%	-10.5%	-14.7 p.p.	+12.5 p.p.
  EBITDA	4.2	2.3	11.2	+163.8%	+386.0%
  Margin (% NR from Services)	8.4%	4.7%	17.1%	+8.7 p.p.	+12.4 p.p.

  In addition to CS Portos and CS Rodovias, the pro forma figures include the BRT and CS Mobi Cuiabá operations, which are in the process of being transferred to CS Infra.

  Note: 4Q24 results include a positive impact of R$24.4 million from retroactive revenues related to the protection of traffic volume set forth in the CS Rodovias concession.

  Pre-operational concessions with high potential for future cash generation

• Net Revenue from Services reached R$65.3 million in 2Q25, up 29.6% YoY, mainly explained by:

  • CS Portos: higher activity volume at the ATU-12 terminal, which has operated with modernized infrastructure since the end of Feb/25;

  • CS Rodovias: 14.2% YoY increase in vehicle traffic, in addition to the start, in 4Q24, of monthly compensation payments of R$6 million, and the contractual amendment that expanded the highway network and enabled the implementation of 3 of the 6 toll plazas planned for 4Q25 (Transcerrados II).

• EBITDA reached R$11.2 million in 2Q25 (vs. R$4.2 million in 2Q24 and R$2.3 million in 1Q25), mainly due to increased volume handled at ATU-12 and operational improvements at CS Rodovias.

• Net Loss totaled R$6.9 million in 2Q25, a significant reduction compared to the R$11.3 million loss in 1Q25, driven by improved operational performance at CS Portos and CS Rodovias.

  CS Infra was established in 2021 and operates in the public infrastructure concession sector, focusing on projects with lower investment requirements and greater emphasis on quality and efficiency in essential services, such as in the Port, Highway, Urban Mobility, and Social Infrastructure segments. Its subsidiaries are: CS Portos, CS Rodovias, CS Mobi and a 50% stake in BRT Sorocaba.

  
  
  

  Of the two new concessions announced in 1Q25, the East Block Concession had its agreement signed in June 2025, with operations scheduled to begin in 3Q25, while the Lot 5 Concession is still awaiting the fulfillment of conditions precedent for contract signing.

  13

  SIMH

  B3 LISTED NM

  2Q25 RESULTS

  
  
  
  
  
  

  CS PORTOS

  PRE-OPERATIONAL CONCESSION

  CS Infra - Ports

  Highlights - Ports (R$ million)	2Q24	1Q25	2Q25	▲Y o Y	▲Q o Q
  Net Revenue from Services	33.1	26.9	38.4	+16.1%	+42.9%
  Import	30.0	23.9	36.2	+20.7%	+51.9%
  Export	3.0	2.0	0.9	-70.1%	-55.4%
  Storage	0.1	1.0	1.5	+963.5%	+47.0%
  Other revenues	-	-	-	-	-
  EBITDA	1.5	(3.9)	(1.2)	-182.3%	-
  Margin (% NR from Services)	4.5%	-14.5%	-3.2%	-7.7 p.p.	+11.3 p.p.
  EBIT¹	(1.6)	(9.4)	(8.1)	+413.5%	-
  Margin (% NR from Services)	-4.8%	-34.8%	-21.1%	-16.3 p.p.	+13.7 p.p.
  Volume handled - thousand ton	501	392	528	+5.4%	+34.8%
  Storage - thousand ton	5	54	72	+1312.5%	+32.6%

  Note: (1) To more accurately reflect asset usage, CS Portos adopted a new depreciation method, linking depreciation to operational volume rather than the previous straight-line method based on the concession term. As a result of this change in accounting estimate, there was a positive impact of R$12.9 million on depreciation in 4Q24, aligning reported values with the new methodology.

• ATU-12:

  • Operations have been running since the end of Feb/25, with modernized infrastructure;

• ATU-18:

  • Currently in the assembly phase of the 4th silo (operations expected to begin in 4Q25);

  • Awaiting regulatory approvals (Federal Revenue Service and Vigiagro) and completion of dredging

    work to deepen the berth;

  • Full operations at the ATU-18 terminal are estimated to begin by late 3Q25.

• Cargo handling volume totaled 528 thousand tons in 2Q25 (+5.4% YoY and +34.8% QoQ) - 82% of the volume was fertilizers and 18% other minerals. The increase in volume is explained by the higher cargo throughput at ATU-12, which has been operating with modernized infrastructure since the end of Feb/25. ATU-18 remains under a scheduled shutdown.

• Net Revenue from Services reached R$38.4 million in 2Q25 (+16.1% YoY and +42.9% QoQ), driven by the

  increased cargo handling volume at ATU-12 described above.

  
  
  

• EBITDA was -R$1.2 million in 2Q25, compared to R$1.5 million in 2Q24 and -R$3.9 million in 1Q25. Despite the higher volume handled at ATU-12, results were still impacted by fixed costs and expenses related to ATU-18, which is in the final stage of modernization.

  CS RODOVIAS

  
  
  

  CS Infra - Highways

  Highlights - Highways (R$ million)	2Q24	1Q25	2Q25	▲Y o Y	▲Q o Q
  Net Revenue from Services¹	13.3	20.4	25.2	+89.3%	+23.7%
  EBITDA	5.8	9.3	12.6	+116.7%	+34.6%
  Margin (% NR from Services)	43.6%	45.8%	49.9%	+6.3 p.p.	+4.1 p.p.
  EBIT²	3.7	7.6	10.8	+187.2%	+41.9%
  Margin (% NR from Services)	28.2%	37.3%	42.8%	+14.6 p.p.	+5.5 p.p.
  Traffic - "Equivalent Vehicles" (thousands)	555.3	404.7	648.4	+16.8%	+60.2%

• Net Revenue from Services totaled R$25.2 million in 2Q25 (+89.3% YoY and +23.7% QoQ), mainly due to the increase in vehicle traffic supported by stronger crop outflow and the start of compensation payments under the Transcerrados II at the end of 4Q24.

• EBITDA reached R$10.8 million in 2Q25 (+187.2% YoY and +41.9% QoQ), as a result of the operational

improvements mentioned above.

Transcerrados II (Amendment): CS Rodovias signed a contract amendment to double the size of its highway network (+307 km and 6 new toll plazas). Completion of 3 toll plazas construction is expected for late 2025.

CS MOBI

CS Infra - Mobility

NOTE: As of 1Q25, CS Mobi adjusted its revenue recognition criteria in accordance with the accounting standard for concession contracts (OCPC 05). Revenue is now recorded partly as service revenue and partly as construction revenue, in proportion to the progress of construction works. A portion of this revenue is recognized in exchange for an intangible asset, and the remainder as a financial asset (receivable from the granting authority). This methodology was also applied retroactively to the 2024 figures for comparison purposes.

• Net Revenue from Services totaled R$1.7 million in 2Q25, stable compared to 1Q25. The YoY decrease is due to the recognition of retroactive revenue in 2Q24.

• EBITDA was -R$0.2 million in 2Q25, in line with 1Q25.

  CS Mobi

Construction works for the municipal market and surrounding street revitalization are ongoing, with completion expected in 1Q26. Meanwhile, rotating parking operations remain fully functional.

CICLUS AMBIENTAL

EXHIBITS - ESG

ENVIRONMENTAL

Through our Emissions Management Program, we continuously monitor environmental impacts, ensuring full transparency in measuring greenhouse gas (GHG) emissions. The 2024 inventory, which covers Scopes 1, 2, and 3, was audited, and for the fifth consecutive year, we were awarded the Gold Seal of the Brazilian GHG Protocol Program, recognizing the reliability and consistency of our data.

Our commitment to sustainability is also reflected in our concession operations. CS Grãos do Piauí achieved a historic milestone, becoming the first public-private partnership (PPP) in the state of Piauí to receive ISO 14001:2015 Environmental Management certification. This achievement stems from the implementation of an integrated environmental management system on highways PI-397 (Transcerrados) and PI-262 (Estrada da Palestina), covering actions such as erosion control, recovery of degraded areas, and environmental education initiatives. This reinforces CS Infra's vision of delivering modern, sustainable infrastructure aligned with global environmental best practices.

SOCIAL

The Instituto Julio Simões launched the 2025 edition of the "If you want it, you can!" program, which promotes inclusion and professional development for young people in situations of social vulnerability. As part of their professional training, participants visit the Group's operations, gaining deeper insight into the job market and how the companies work.

For elementary school students, the program also fosters culture, sports, and education. In May, for example, 500 fifth-grade students from the public school system in Mogi das Cruzes (SP) attended a special performance of the musical "Wicked" at the Renault Theater in São Paulo - an experience that contributes to their cultural development.

GOVERNANCE

At SIMPAR, sustainability is a core pillar of our corporate strategy, fully integrated and aligned with the business. In accordance with corporate governance best practices, the Sustainability Strategy was presented to the Board of Directors, enabling strategic analysis and recommendations aligned with the Company's long-term planning and governance excellence.

Statements of financial position

As at June 30, 2025 and December 31, 2024 In thousands of Brazilian Reais

Parent company Consolidated

27

The accompanying notes are an integral part of the parent company and consolidated financial statements.

Statements of financial position

As at June 30, 2025 and December 31, 2024 In thousands of Brazilian Reais

28

The accompanying notes are an integral part of the parent company and consolidated financial statements.

Parent company Consolidated

construction and sale of decommissioned assets

29

Profit (loss) for the period

Items that are or may be subsequently reclassified to profit or loss:

Changes in cash flow hedge (Note 3.3 (b) (iii))

Income tax and social contribution on changes in cash flow hedge Changes in cash flow hedge in subsidiaries

Changes in the conversion of operations abroad - related to subsidiaries

Unrealized gains (losses) on marketable securities measured at fair value through other comprehensive income in subsidiaries

Total other comprehensive income Comprehensive income for the period Attributable to:

Owners of the Company Non-controlling interests

30

Capital reserves Earnings reserves Other comprehensive income

Other

Share capital

Share-based payment transactions

Special reserve

Treasury shares

Investment reserve

Legal reserve

Loss for the period

Hedge reserve

Other comprehensive income

Equity adjustments

equity adjustments related to

Total equity of owners of the Company

Non-controlling interests

Total equity

Repurchase of shares - - - (137) - - - - - - (27,560) (27,697) (20,400) (48,097)

Gain on change in the percentage of equity interests in

- - - - - - - - - - (1,172) (1,172) 12,399 11,227

subsidiaries (Note 1.1.1)

Distribution of dividends (Note 1.1.3) Repurchase of shares

Gain on change of the percentage of equity interests in subsidiaries

Share-based payment

Loss on change of non-controlling interests Other changes in the period (I)

At June 30, 2025

1. The other changes recorded under other equity adjustments related to subsidiaries are accounted for against the investment and are detailed in explanatory note 9.1.

   31

   The accompanying notes are an integral part of the parent company and consolidated financial statements.

   
   
   
   
   
   

   		Parent company			Consolidated
   	Note	06/30/2025	06/30/2024		06/30/2025	06/30/2024
   Cash flows from operating activities Profit (loss) before income tax and social contribution		(235,179)	(31,080)		(134,189)	339,414
   Adjustments to: Equity results from subsidiaries	9.1	(124,124)	(304,403)		(3,463)	886
   Depreciation, amortization and provision for impairment of non-financial assets	27	6,949	6,351		2,322,567	1,858,994
   Cost of sale of decommissioned assets	27	-	-		4,134,273	3,533,910
   Provision for losses, write-off of other assets and extemporaneous tax credits		14,230	3,897		380,977	206,198
   Losses (gains) on fair value of derivative financial instruments	28	565,405	(143,656)		1,978,382	(593,552)
   Foreign exchange variation on loans and borrowings and supplier financing - confirming	28	(331,692)	315,922		(1,302,250)	1,151,449
   Interest and monetary variations on loans and borrowings, leases, debentures and supplier financing -	28	364,724	348,137		3,303,746	2,680,181

   confirming

   Interest and finance costs on other liabilities - - 459,088 491,892

   11,139,131 9,669,372

   260,313 195,168

   Trade receivables - - (1,760,752) (844,578)

   Inventories - - 169,601 41,070

   Trade payables and floor plan (1,478) (2,217) (885,746) 320,584

   Labor and tax liabilities, and taxes recoverable (20,627) (33,358) (70,532) (176,088)

   Other current and non-current assets and liabilities (41,559) (19,211) (348,304) (265,964)

   (2,895,733) (924,976)

   (63,664) (54,786)

   Income tax and social contribution paid and withheld 957 5,913 (271,372) (109,622)

   Interest paid on loans and borrowings, leases, debentures and supplier financing - confirming 14, 15, 16

   and 17

   (345,134) (349,576) (3,187,189) (2,479,252)

   Interest paid on forward purchase of shares - - (41,582) -Acquisition of operational property and equipment for leasing 29.1 - - (6,178,595) (8,468,889)

   (322,452)

   255,849

   (326,588)

   (2,350,164)

   Redemptions of (investments in) marketable securities and financial investments (174,924) 459,130 1,108,752 (36,797)

   Net cash generated (used) by operating activities

   Cash flows from investing activities

   Capital contribution in subsidiaries 9.1 (33,405) (105,574) - -

   Acquisition of property and equipment and intangible assets 10 and 11 (3,330) (2,463) (657,247) (782,078) Dividends and interest on capital received 247,697 180,245 - -

   210,962

   72,208

   (657,247)

   (855,754)

   Acquisitions of companies, net of cash - - - (73,676)

   Net cash generated (used) by investing activities

   Cash flows from financing activities

   New loans and borrowings, debentures, leases and supplier financing - confirming 14, 15 and 16

   Payment of loans and borrowings, leases, debentures and supplier financing - confirming 14, 15, 16

   and 17

   406,659 - 7,602,591 7,903,238

   (145,459) (13,450) (6,328,571) (3,622,926)

   (Payment) receipt of hedge derivative instruments (163,362) (205,972) 42,026 (356,819)

   Repurchase of treasury shares (26,185) (137) (172,803) (1,309) Payment for the acquisition of companies - - (262,316) (155,084)

   Transfer of assignment of receivables 18 - - (1,826,063) (1,224,869)

   11,653

   (219,559)

   1,358,550

   3,987,240

   New assignments of receivables 18 - - 2,534,321 1,340,725 Forward purchase of shares - synthetic position - - - 104,284 Dividends and interest on capital paid (60,000) - (230,635) -Net cash generated (used) by financing activities

   (99,837)

   108,498

   374,715

   781,322

   Net increase (decrease) in cash and cash equivalents Cash and cash equivalents

   At the beginning of the period 4 113,831 133,538 1,903,850 1,345,475

   (99,837) 108,498

   374,715

   781,322

   At the end of the period 4 13,994 242,036 2,278,565 2,126,797

   Net increase (decrease) in cash and cash equivalents

   32

   
   
   

   Statements of added value

   Periods ended June 30, 2025 and 2024 In thousands of Brazilian Reais

   Parent company Consolidated

   01/01/2025 to 01/01/2024 to 06/30/2025 06/30/2024 (Restated (note1.4))				01/01/2025 to 06/30/2025		01/01/2024 to 06/30/2024 (Restated (note 1.4))
   Sales, lease, rendering services and sale of decommissioned assets	-		-		22,901,549		21,055,411
   Provision for expected credit losses ("impairment") of trade receivables	-		-		(172,502)		(184,807)
   Other operating income	36,050		3,106		218,477		297,203
   	36,050		3,106		22,947,524		21,167,807
   Inputs acquired from third parties Cost of sales and rendering of services	-		-		(11,325,359)		(10,969,491)
   Materials, electric power, services provided by third parties and others	3,406		(3,468)		(990,861)		(927,648)
   	3,406		(3,468)		(12,316,220)		(11,897,139)
   Gross value added	39,456		(362)		10,631,304		9,270,668
   Retentions Depreciation and amortization	(6,949)		(6,350)		(2,210,810)		(1,733,692)
   Net value added produced by the SIMPAR Group	32,507		(6,712)		8,420,494		7,536,976
   Value added received through transfer Equity results from subsidiaries	124,124		304,403		3,463		(886)
   Finance income	240,241		215,136		958,846		720,768
   	364,365		519,539		962,309		719,882
   Total value added to distribute	396,872		512,827		9,382,803		8,256,858
   Value added distributed Personnel and payroll charges	6,948		636		2,405,120		2,085,923
   Direct compensation	4,034		3,279		2,106,135		1,849,753
   Benefits	2,660		(2,746)		155,156		110,635
   Government Severance Indemnity Fund for Employees (FGTS)	254		103		143,829		125,535
   Taxes and contributions	(67,584)		(48,445)		2,296,907		2,216,934
   Federal taxes	(69,465)		(49,767)		1,494,612		1,481,779
   State taxes	23		5		643,827		594,471
   Municipal taxes	1,858		1,317		158,468		140,684
   Third-party capital remuneration	604,752		524,392		4,712,178		3,705,054
   Interest and bank fees	603,687		522,843		4,684,339		3,660,903
   Leases	1,065		1,549		27,839		44,151
   Equity remuneration	(147,244)		36,244		(31,402)		248,947
   Retained earnings (losses) for the period	(147,244)		36,244		(31,402)		248,947
   	396,872		512,827		9,382,803		8,256,858

   33

   Notes to the parent company and consolidated quarterly information at June 30, 2025 In thousands of Brazilian Reais, unless otherwise stated

   1. Reporting entity

      SIMPAR S.A. ("Company" or "SIMPAR") is a publicly-traded corporation, with its headquarters at Rua Dr. Renato Paes de Barros, 1.017, 10º andar, conjunto 101, Itaim Bibi, São Paulo - SP, and has its shares traded on B3 S.A. - Brasil, Bolsa, Balcão ("B3") under the ticker SIMH3, and controlled by JSP Holding S.A. ("JSP Holding").

      The Company operates as an investment holding company and with its subsidiaries (collectively referred to as "SIMPAR Group") operates in eight business segments:

      JSL: Logistics services, road transportation of cargo and commodities, internal logistics, urban distribution, storage and passenger charter.

      Movida: Lease of light vehicles ("Rent a Car" or "RAC"), and management and outsourcing of light vehicles fleets ("GTF") to the private and public sectors. As a consequence and aiming at the continuity of the leasing activities, Movida constantly renews its fleet.

      Vamos: Rental, fleet management and provision of mechanical maintenance, bodywork, industrialization and customization services. At the end of the contracts, vehicles and machines returned by customers are decommissioned and sold.

      Automob: Sale of new and used light and heavy vehicles, machinery and equipment, parts, accessories, provision of mechanical maintenance, bodywork and painting services, sale of motorcycles, armoring services, and brokerage services for financing and automotive insurance sales, and services related to its operation.

      CS Brasil: Management and outsourcing of fleets of light and heavy vehicles to the public sector with drivers, municipal passenger transport and urban cleaning. At the end of the contracts, vehicles and machines returned by customers are decommissioned and sold.

      CS Infra: Administration of ports and highway concessions, operation of systems of urban passenger transportation through BRT (Bus Rapid Transit) systems and management of rotating parking.

      Ciclus Ambiental: Provision of environmental services, such as landfill operation with treatment and transformation of waste received, including generation and sale of the biogas and energy generated, production and sale of carbon credits, and slurry treatment services.

      BBC: Financial and bank services including financing, leasing, loan, investment, direct consumer credit (CDC), personal credit, current account, advance to suppliers, digital account, and card issuance and management operations.

      The SIMPAR Group also has entities located abroad for purposes of raising funds for the issuance of Senior Notes (Bonds), other legal entities with non-relevant operations not allocated in any of the segments described above. These activities are presented, as disclosed in Note 25 - Segment information, as "Holding and other activities".

      34

      Notes to the parent company and consolidated quarterly information at June 30, 2025 In thousands of Brazilian Reais, unless otherwise stated

      1. Main events in the six-month period ended June 30
         1. Bid won for concession contract for operating bus terminals - CS Infra Segment

            On March 13, 2025, SIMPAR published a Notice to the Market informing that Consórcio Bloco Leste, comprised of CS Infra S.A. ("CS Infra"), with a 51% interest, and by Terra Transportes e Participações

            S.A. ("Terra"), with a 49% interest, won the Bid EC/006/2023/SGM-STM, carried out by the Municipal Secretariat of Mobility and Traffic of São Paulo. The public-private partnership (PPP) includes the administration, maintenance, commercial operation and requalification of 13 bus terminals and 6 Tiradentes Express stations, serving around 320 thousand passengers daily. The concession refers to the provision of services, with opportunities for additional revenues, and does not include the operation of road passenger transport.

            The concession will be effective for 30 years. The revenue flow begins in the first year and should reach the total amount of receipt in the second year as the terminal requalification works are completed, with guarantees of the origin of the funds until the end of the contract.

            The planned investments are approximately R$120 million in the first two years, with an additional R$50 million distributed until the end of the contract. The funds will be allocated to the requalification of operational and administrative facilities, maintenance of coverage structures and acquisition of monitoring systems, ensuring the improvement of the quality of services to users.

         2. Bid won for concession contract for highway operation - CS Infra Segment

            On March 14, 2025, SIMPAR published a Notice to the Market informing that the committee responsible for the process of the International Public Bid Notice No. 56/2024, carried out by the State of Mato Grosso, through its State Secretariat of Infrastructure and Logistics - SINFRA/MT, declared the proposal presented by its subsidiary CS Infra S.A. as the winner, referring to the concession of Lot 5 for the operation, conservation and maintenance of highways MT-020 and MT-326 ("Concession").

            The Concession will be effective for 30 years with revenues starting at the beginning of the second year, derived from toll rates after the implementation of six free-flow toll gates. In total, the bid will cover 308 km of road network of great importance for the integration of Mato Grosso. This is a brownfield project, since the highways are already implemented and are strategically located in the main regions of Brazilian agribusiness, especially in the flow of soybeans, corn, cotton and meat.

            Investments during the implementation period will be approximately R$ 320,000 up to the sixth year (an average of R$ 54,000 per year), remaining an average of R$ 28,000 per year to be made until the end of the contract, which will be funded by the Concession's cash generation. The funds will be used to repair the pavement, install roadside and level devices, free-flow system gantries, as well as maintenance and improvements to road safety.

            The Contract provides for several contractual balance mechanisms, such as demand band protection, protection against default, exchange rate protection, protection against variations in input adjustments and CAPEX validation in the first months of the Concession.

         3. Profit distribution

            At the Annual and Extraordinary General Meeting held on April 29, 2025, the shareholders of Simpar

            S.A. approved the payment of dividends in the amount of R$ 60,000, with a value corresponding to R$ 0.07029 per share. Payment was made on May 19, 2025.

            35

            Notes to the parent company and consolidated quarterly information at June 30, 2025 In thousands of Brazilian Reais, unless otherwise stated

      2. Business combinations
         1. Definitive allocation of purchase prices for business combinations occurred in 2024
            1. Subsidiary Automob S.A. (Automob Segment)

               1. Acquisition of Grupo Alta S.A.

                  In January 2024, the Company carried out the definitive allocation of the amount paid for the acquisition of Alta Comercial de Veículos Ltda. and ASA Motors Comercial de Veículos Ltda., together referred to as "Alta Group". In accordance with CPC 15 / IFRS® 3 - Business Combinations, the fair value of the assets acquired and liabilities assumed for determination of the purchase price allocation is as follows:

                  Assets	Fair value at the acquisition date
                  Cash and cash equivalents	12,826
                  Trade receivables	20,159
                  Inventories	98,934
                  Indemnification assets	12,000
                  Property and equipment	31,111
                  Intangible assets	82,743
                  Other assets	6,164
                  Total assets acquired	263,937
                  Liabilities
                  Trade payables and floor plan	57,068
                  Social and labor liabilities	628
                  Right-of-use leases	24,626
                  Provision for judicial and administrative litigation	12,610
                  Other liabilities	58,995
                  Total liabilities assumed	153,927
                  Total assets acquired, net of liabilities assumed	110,010
                  Fair value of the consideration paid	129,500
                  Goodwill based on expected future profitability	19,490

                  The fair value of the assets acquired, net of liabilities assumed, includes: R$ 1,950 related to surplus value of inventories, R$ 1,224 to surplus value of property and equipment, R$ 24,770 to trademarks, R$ 57,459 to distribution agreements, and R$ 608 to non-compete agreements. Goodwill generated totals R$ 19,940.

               2. Acquisition of Best Points Network

               In January 2024, the Company carried out the definitive allocation of the amount paid for the acquisition of 100% of the shares issued by R Point Comercial de Automóveis Ltda., Sonnervig Automóveis Ltda., H Point Comercial Ltda. and HBR Participações Ltda., together referred to as "Best Points". In accordance with CPC 15 / IFRS® 3 - Business Combinations, the provisional fair value of the assets acquired and liabilities assumed for determination of the purchase price allocation is as follows:

               36

               Notes to the parent company and consolidated quarterly information at June 30, 2025 In thousands of Brazilian Reais, unless otherwise stated

               Assets	Fair value at the acquisition date
               Cash and cash equivalents	46,546
               Trade receivables	32,169
               Inventories	87,107
               Indemnification assets	25,000
               Property and equipment	67,360
               Intangible assets	15,552
               Other assets	26,863
               Total assets acquired	300,597
               Liabilities
               Trade payables and floor plan	50,724
               Social and labor liabilities	7,911
               Right-of-use leases	44,402
               Provision for judicial and administrative litigation	33,741
               Other liabilities	39,824
               Total liabilities assumed	176,602
               Total assets acquired, net of liabilities assumed	123,995
               Fair value of the consideration paid	120,000
               Bargain purchase	3,995

               The fair value of the assets acquired, net of liabilities assumed includes: R$ 506 related of inventories, R$ 8,898 to surplus value of property and equipment, R$ 4,351 to trademarks and R$ 11,198 to distribution agreements. The transaction generated a gain on bargain purchase in the amount of R$ 3,995, recorded in Other operating income in the consolidated.

      3. List of interests in subsidiaries and associates

The Company's equity interests in its subsidiaries and associates at the end of the reporting period are as follows:

37