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BANCO ABC BRASIL Earnings Conference Call 2nd Quarter of 2026 August 7th , 2026 BANCO ABC BRASIL ABCB4 NÍVEL 2 BOVESPA BRASIL Índice BM & FBOVESPA Financeiro IFNC Índice Small Cap SMLL Indice de Ações com Tag Along Come on ITAG Indice de Ações com Governança Corporativa GC Indice Carbono CO2
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Disclaimer Any statements that may be made during this conference regarding ABC Brasil's business prospects, projections, operational and financial goals constitute beliefs and assumptions of the company's management, as well as information currently available to ABC Brasil. Future considerations are not a guarantee of performance and involve risks, uncertainties and assumptions, as they refer to future events and, therefore, depend on circumstances that may or may not occur. Investors and analysts should understand that general conditions, industry conditions and other operating factors may affect ABC Brasil's future results and may lead to results that differ materially from those expressed in such future conditions. In compliance with the General Data Protection Law, we also inform you that this presentation is being recorded and broadcast on our social networks, LinkedIn and YouTube and that moving forward, you are aware that personal data, such as image and voice, may be shared without any harm or non-compliance with the law. 2
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 2Q26 Highlights Net Income R$257 million ROAE 14.3% Profitability 3 Credit Portfolio 8.3% in 12 months Total Portfolio Growth of 28.7% in 12 months Middle Growth of R$659 million Margin with Clients Net Interest Income 9.1% Growth of Capital Base 16.2% Basel Ratio 13.7% Tier 1 Capital in 12 months
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Expanded Credit Portfolio 1 4 3Q25 16.2 33.8 4.7 4Q25 16.6 32.9 4.9 1Q26 15.7 35.7 16.1 2Q26 Large Corporate Corporate Middle 32.1 3.9 2Q25 15.8 32.1 4.3 52.1 52.3 54.7 54.4 56.5 5.1 +8.3% +3.7% +11.1% -2.2% +28.7% Chg 12M Note: 1 The historical data for 2025 has been reclassified for comparability purposes, based on the new customer segmentation (Middle and Corporate with annual revenues between R$30 million and R$500 million and R$500 million and R$4 billion, respectively) Expanded Credit Portfolio 1 (R$ million) Expanded Credit Portfolio 56,464 100% 54,427 100% 3.7% 52,120 100% 8.3% Large Corporate 15,705 27.8% 16,639 30.6% -5.6% 16,066 30.8% -2.2% Corporate 35,683 63.2% 32,920 60.5% 8.4% 32,112 61.6% 11.1% Middle 5,076 9.0% 4,868 8.9% 4.3% 3,943 7.6% 28.7% % Total Chg 12M2Q26 % Total 1Q26 % Total 2Q25Chg 3M (R$ billion)
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Retail & Wholesale 7.4% Financial Services 7.9% Real Estate 7.6% Transports & Logistics 5.4% Energy 10.5% (Jun/26) Economic Sectors 5 Services 8.3% Grains Chain 5.5% Agriculture & Livestock 3.6% Sugar & Ethanol 2.3% Agricultural Inputs 6.9% Generation 3.0% Distribution0.6% Transmission 8.3% Services 5.7% Insurance, Acquirers & Others 2.2% Banks 6.7% Construction & Developers 0.9% Others 1.5% Wholesale 1.3% Non Food Retail 4.6% Others 0.8% Maritime Transport 0.5% Storage and Logistics 4.1% Others 4.7%Oil, Gas & Chemicals 3.5%Consumer Goods Industry 3.4%Food Industry 2.4%Metal & Mining 12.3% Heavy Construction 2.3% Water & Sewage 2.1% Automotive 1.5% 2.4% 1.1% Textile Industry 1.0% Pulp & Paper 4.8% Others Telecom Agribusiness 23.7%
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 46% 46% 46% 50% 49% 54% 54% 54% 50% 51% 486 503 515 462 490 2Q25 3Q25 4Q25 1Q26 2Q26 Revenue with Clients 1 Notes: 1 Margin with Clients + Service Revenues 2 High Capital Consumption Revenues include Classified Loans, Guarantees and Energy 3 Low Capital Consumption Revenues include Cash Management, Insurance Brokerage, Derivatives, FX and Investment Banking 6 High Capital Consumption2 Low Capital Consumption3 (R$ million)
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Net Interest Income 373 393 389 374 387 713 76171 77 143 104 109 154 213 161 183 182 170 163 304 333 2Q25 3Q25 4Q25 1Q26 2Q26 1H25 1H26 604 652 713 648 659 1,171 1,307 +9.1% +1.8% 2Q25 3Q25 4Q25 1Q26 2Q26 1H25 1H26 4.1% 4.4% 4.7% 4.1% 4.1% 3.9% 4.1% Net Interest Income NIM Shareholders’ Equity Remunerated at CDI Rate Financial Margin with Market Financial Margin with Clients (% p.a.)(R$ million) 7
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 33.3 34.1 2Q25 39.9 33.1 37.7 3Q25 39.7 39.4 46.8 4Q25 40.6 28.0 20.0 1Q26 40.1 33.6 45.7 2Q26 88.0 60.6 66.9 1H25 80.7 61.6 49.0 1H26 113.0 110.7 125.9 88.5 102.8 215.6 191.4 29.1 Service Revenue (R$ million) Investment Banking Insurance Brokerage Fees and Commercial Banking Guarantees Issued 23.3% 22.0% 24.4% 19.1% 21.0% 23.2% 20.1% Service Revenue / Service Revenue + Margin with Clients 8
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Credit Quality 9 Expanded Provision Expenses Expected Credit Loss1,2 LC C M Total1 0.8% 1.8% 7.4% 2.2% 2Q25 0.9% 1.9% 6.9% 2.4% 3Q25 1.2% 1.9% 6.4% 2.4% 4Q25 1.2% 1.6% 6.6% 2.3% 1Q26 0.6% 1.7% 6.9% 2.2% 2Q26 Expanded Provision Expenses Expanded Provision Expenses / Expanded Portfolio 0.6% 2Q25 0.7% 3Q25 0.9% 4Q25 0.8% 1Q26 0.6% 2Q26 79.1 90.3 125.6 113.3 78.6 (R$ million) (% of Expanded Portfolio) (% of Expanded Portfolio) Notes: 1 The historical data for 2025 has been reclassified for comparability purposes, based on the new customer segmentation (Middle and Corporate with annual revenues between R$30 million and R$500 million and R$500 million and R$4 billion, respectively) 2 Total Expected Credit Loss includes the Prospective Provision of R$190 million
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Overdue for More Than 90 Days1 (includes falling due and overdue installments) R$ million and % of Expanded Portfolio 382 319 262 279 332 2Q25 3Q25 4Q25 1Q26 2Q26 Overdue Balance 0.0% 0.7% 4.1% 0.7% 0.1% 0.5% 3.3% 0.6% 0.0% 0.4% 2.8% 0.5% 0.0% 0.4% 2.8% 0.5% 0.1% 0.4% 3.3% 0.6% LC C M Total 10 Note: 1 The historical data for 2025 has been reclassified for comparability purposes, based on the new customer segmentation (Middle and Corporate with annual revenues between R$30 million and R$500 million and R$500 million and R$4 billion, respectively) Credit Quality
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 11 Stages 2 and 3 Operations Coverage Ratio1 Note: 1 Expected Credit Loss includes a Prospective Provision of R$190 million ECL1 / +90d NPL ECL1 / Stage 3 ECL1 / Stages 2+3 Stage 2 Stage 3 Stages 2+3 2.4% 3.4% 2Q25 2.6% 3.4% 3Q25 2.6% 3.4% 4Q25 2.8% 4.1% 1Q26 2.9% 3.6% 2Q26 5.8% 6.0% 6.0% 6.9% 6.5% 501% 447% 377% 93% 90% 93% 82% 76% 39% 39% 40% 33% 307% 2Q25 389% 3Q25 4Q25 1Q26 34% 2Q26 (% of Expanded Portfolio) Credit Quality
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Expenses 2Q25 3Q25 4Q25 1Q26 2Q26 1H25 1H26 38.4% 38.8% 37.9% 41.9% 41.2% 40.2% 41.5% Efficiency Ratio (Expenses/Revenues) 12 Efficiency (R$ million) Efficiency Ratio (A/B) 41.2% 41.9% (68) bps 38.4% 277 bps 41.5% 40.2% 135 bps Expenses (A) (295.5) (291.9) 1.2% (259.5) 13.9% (587.3) (525.2) 11.8% Personnel (139.1) (131.7) 5.7% (128.2) 8.5% (270.8) (255.1) 6.2% Other Administrative (76.8) (73.6) 4.4% (66.6) 15.2% (150.3) (137.4) 9.4% Profit Sharing (79.6) (86.6) -8.1% (64.6) 23.2% (166.2) (132.7) 25.2% Revenues (B) 717.0 696.7 2.9% 675.0 6.2% 1,413.7 1,306.7 8.2% Net Interest Income pre-Provisions 659.2 647.8 1.8% 604.4 9.1% 1,307.0 1,171.1 11.6% Service Revenues 102.8 88.5 16.1% 113.0 -9.0% 191.4 215.6 -11.2% Tax Expenses (39.6) (40.7) -2.6% (42.9) -7.5% (80.3) (77.6) 3.5% Other Revenues/(Expenses) pre-Provisions (5.4) 1.0 -624.7% 0.4 -1485.4% (4.4) (2.4) 84.0% 1H26x1H252Q26 1H26 1H251Q26 2Q26x1Q26 2Q25 2Q26x2Q25
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Funding 9,238 36,201 3,307 6,581 2Q25 7,008 37,335 2,872 6,700 3Q25 7,778 40,475 2,644 6,759 4Q25 9,094 39,968 2,704 7,148 1Q26 9,440 40,105 2,696 7,259 2Q26 55,326 53,915 57,656 58,913 59,500 Senior International Senior Domestic Subordinated Financial Letters Shareholders’ Equity 4.9% Trade Finance 11.0% Multilateral Agencies, Deposits & Others 33.6% Institutional 18.2% Individuals 11.4%Wholesale 8.6% BNDES Onlending 12.2% Equity Funding 2Q26 Funding Evolution (R$ million) 13
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Basel Ratio & Shareholders’ Equity (R$ million) 11.8% 3.0% 2.5% 2Q25 11.9% 2.4% 2.4% 3Q25 11.9% 1.9% 2.4% 4Q25 11.4% 2.0% 2.5% 1Q26 11.9% 1.9% 2.4% 2Q26 17.3% 16.7% 16.3% 15.9% 16.2% Tier 2 AT1 CET1 9,174 6,581 9,138 6,700 9,055 6,759 8,947 7,148 9,300 7,259 Reference Equity Shareholders’ Equity 13.4% 2.5% Basel Ratio 1Q26 0.4% Net Income -0.3% Interest on Capital Provisioned 0.5% Capital Increase -0.1% Δ Debt Issuance (AT1 & Tier II) -0.1% Others -0.3% Δ RWA 13.7% 2.4% Basel Ratio 2Q26 15.9% 16.2% Tier II Tier I Basel Ratio 1Q26 vs. 2Q26 Basel Ratio 14 Effects on Reference Equity Effect on RWA
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Recurring Net Income | 2Q25 x 2Q26 Net Interest Income ROAE (%) (R$ million) 15 Service Revenues (21.0) Expenses 1.0 Other 244.1 Income Taxes (15.0) Profit Sharing 257.3 2Q26 Net Income 2Q25 Net Income 14.6 Margin w/ Clients 37.8 Margin w/ Market 2.4 BV at CDI Rate (0.6) Provision Expenses (10.2) 4.2 15.0% 14.3%(0.7) p.p +5.4%
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Appendix
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127 – 127 – 127, 1 pt. 204 – 209 – 215 72 – 80 – 89 94 – 124 – 158 242 – 242 – 242 119 – 152 – 174 0 – 51 – 93 217 – 217 – 217 16 – 35 – 53 Open Sans light Slide Title – 24 Open Sans medium Slide Subtitle – 16 Open Sans light Chart Title e Text – 14 Open Sans light Chart Text – 12 Footnotes – 10 Managerial Income Statement 18 Managerial Income Statement (R$ million) Net Interest Income 659.2 647.8 1.8% 604.4 9.1% 1,307.0 1,171.1 11.6% Financial Margin with Clients 387.2 373.9 3.6% 372.6 3.9% 761.0 713.2 6.7% Shareholders' Equity Remunerated at CDI Rate 163.3 170.1 -4.0% 160.9 1.5% 333.4 304.3 9.6% Financial Margin with Market 108.7 103.8 4.7% 70.9 53.3% 212.5 153.6 38.3% Provision Expenses (79.9) (113.1) -29.3% (79.4) 0.7% (193.0) (148.4) 30.0% Net Interest Income post-Provisions 579.3 534.7 8.3% 525.0 10.3% 1,114.0 1,022.7 8.9% Service Revenues 102.8 88.5 16.1% 113.0 -9.0% 191.4 215.6 -11.2% Guarantees Issued 40.1 40.6 -1.2% 45.7 -12.2% 80.7 88.0 -8.3% Investment Banking 29.1 20.0 45.6% 34.1 -14.6% 49.0 66.9 -26.7% Insurance Brokerage Fees and Commercial Banking 33.6 28.0 20.3% 33.3 1.1% 61.6 60.6 1.6% Personnel & Other Administrative Expenses (215.9) (205.2) 5.2% (194.9) 10.8% (421.2) (392.5) 7.3% Personnel Expenses (139.1) (131.7) 5.7% (128.2) 8.5% (270.8) (255.1) 6.2% Other Administrative Expenses (76.8) (73.6) 4.4% (66.6) 15.2% (150.3) (137.4) 9.4% Tax Expenses (39.6) (40.7) -2.6% (42.9) -7.5% (80.3) (77.6) 3.5% Other Operating Income/Expenses (5.4) 1.0 -624.7% 0.4 -1485.4% (4.4) (2.4) 84.0% Non Operating Income 1.3 (0.2) -657.9% 0.3 361.6% 1.1 5.8 -81.6% Earnings before Tax and Profit Sharing 422.4 378.2 11.7% 401.0 5.4% 800.6 771.6 3.8% Income Tax and Social Contribution (82.7) (58.5) 41.4% (86.9) -4.8% (141.2) (160.8) -12.1% Profit Sharing (79.6) (86.6) -8.1% (64.6) 23.2% (166.2) (132.7) 25.2% Minority Interest (2.8) (2.8) 0.6% (5.4) -47.5% (5.7) (8.5) -33.5% Recurring Net Income 257.3 230.2 11.8% 244.1 5.4% 487.5 469.7 3.8% 1H26x1H252Q26x2Q252Q26x1Q262Q26 1Q26 2Q25 1H26 1H25