Earnings release
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BANCO ABC BRASIL Earnings Release 2nd Quarter of 2026 ABCB4 NÍVEL 2 BOVESPA BRASIL indice BMSFROVESPA IFNC indice Small SMLL BANCO ABC BRASIL Indice de Açdes com Tag Alang Come AITAG indice de Actes com Governança Corporativa Diferenciada IGC Indice Carbona Eficiente ICO2
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 2 Earnings Release August 6th, 2026 (before market opening) Conference Call August 7th, 2026 English & Portuguese 09:00 AM (EDT) / 10:00 AM (BRT) Investor Relations Sérgio Ricardo Borejo Executive Vice President Ricardo Moura Director of IR, Proprietary M&A and Strategy Thiago Brito Investor Relations Manager Telephone: +55 (11) 3170-4655 Email: ri@abcbrasil.com.br Website: ri.abcbrasil.com.br HIGHLIGHTS Earnings Release 2 nd Quarter of 2026 Profitability • The second quarter of 2026 was characterized by a healthy balance of portfolio growth, spread expansion, and the maintenance of credit quality, reflecting the results of various initiatives implemented in recent years focused on diversifying revenues and client base. • In this context, Net Income reached R$257.3 million in 2Q26 – an increase of 11.8% compared to the previous quarter and of 5.4% in relation to the same period of 2025. • Meanwhile, Return on Average Equity (ROAE) was 14.3%, a 80 basis-points increase quarter-over-quarter and a decrease of 68 basis-points in the annual comparison. Expanded Credit Portfolio • The Expanded Credit Portfolio ended the quarter totaling R$56.5 billion, presenting an increase of 3.7% in the last 3 months and of 8.3% in the last 12 months. The highlights were the Middle – which now accounts for 9.0% of the total portfolio and has been growing especially in products with higher collateral – and Corporate segments which presented year-over-year expansions of 28.7% and 11.1%, respectively. Margin with Clients • ABC Brasil ended the 2Q26 with an increase in the Margin with Clients of 3.6% compared to the previous quarter and of 3.9% in relation to the same period of 2025. Capital Base • The Basel Ratio ended the 2Q26 at 16.2%, an increase of 31 basis points in relation to the previous quarter, while the CET1 ended the quarter at 11.9% – already incorporating the capital increase announced in Dec/25 and approved by the Brazilian Central Bank in Apr/26. • In Jun/26, ABC Brasil announced a new capital increase related to 2026 first half earnings. 2Q26 capital ratios still do not reflect this effect which, on a pro forma basis, would have its BIS Ratio increased by up to 29 basis points, an even more comfortable level. New Corporate Headquarters • In July 2026, we completed the relocation to our new corporate headquarters in São Paulo. The new office was designed to provide greater efficiency, foster collaboration, and enhance our employees' well-being, keeping pace with ABC Brasil’s growth and supporting our future expansion.
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 3 1 Shareholders’ Equity ex-minorities 2 Interest on Capital 3 The Total Expected Credit Loss includes the Prospective provision of R$190 million 4 Including Executive Directors, Employees and Interns We present below the financial information and indicators for ABC Brasil in the 2Q26. Key Indicators EXECUTIVE SUMMARY Statements of Income (R$ million) 2Q26 1Q26 2Q26x1Q26 2Q25 2Q26x2Q25 1H26 1H25 1H26x1H25 Recurring/Accounting Net Income 257.3 230.2 11.8% 244.1 5.4% 487.5 469.7 3.8% Managerial NII pre-Provisions 659.2 647.8 1.8% 604.4 9.1% 1,307.0 1,171.1 11.6% Managerial NII post-Provisions 579.3 534.7 8.3% 525.0 10.3% 1,114.0 1,022.7 8.9% Shares (R$) NOSH ex-Treasury (million) 257.7 242.0 240.6 257.7 240.6 Recurring/Accounting Earnings per Share (EPS) 1.00 0.95 5.0% 1.01 -1.6% 1.89 1.95 -3.1% ABCB4 Share Price 23.77 25.40 -6.4% 22.39 6.2% 23.77 22.39 6.2% Market Capitalization (R$ million) 6,126 6,146 -0.3% 5,388 13.7% 6,126 5,388 13.7% Book Value per Share1 28.17 29.54 -4.6% 27.35 3.0% 28.17 27.35 3.0% Price / Book Value (P/BV)1 0.84 0.86 -1.9% 0.82 3.1% 0.84 0.82 3.1% IoC2 Provisioned (R$ million) 153.9 147.1 4.6% 136.0 13.1% 301.0 261.4 15.2% IoC2 Declared (R$ million) 301.0 0.0 - 261.3 15.2% 301.0 261.3 15.2% IoC2 Declared per Share 1.17 0.00 - 1.09 7.6% 1.17 1.09 7.6% Dividend Yield (%) - Annualized 9.8% 9.6% 25 bps 10.1% (27) bps 9.7% 10.1% (43) bps Performance Ratios (%) NIM - Net Interest Margin (p.a.) 4.1% 4.1% (3) bps 4.1% 1 bps 4.1% 3.9% 18 bps Recurring ROAE (annualized) 14.3% 13.5% 80 bps 15.0% (68) bps 14.0% 14.5% (57) bps ROAA (annualized) 1.5% 1.4% 12 bps 1.5% (4) bps 1.4% 1.4% 1 bps Efficiency Ratio 41.2% 41.9% (68) bps 38.4% 277 bps 41.5% 40.2% 135 bps BIS Ratio 16.2% 15.9% 31 bps 17.3% (111) bps 16.2% 17.3% (111) bps Tier 1 Capital 13.7% 13.4% 32 bps 14.8% (109) bps 13.7% 14.8% (109) bps Core Capital 11.9% 11.4% 45 bps 11.8% 7 bps 11.9% 11.8% 7 bps Additional Capital 1.9% 2.0% (12) bps 3.0% (116) bps 1.9% 3.0% (116) bps Coverage Ratio (Expected Credit Loss / Overdue +90 days)3 377% 447% (70) p.p. 307% 70 p.p. 377% 307% 70 p.p. Coverage Ratio (Expected Credit Loss / Stage 3)3 76% 82% (6) p.p. 93% (17) p.p. 76% - Balance Sheet (R$ million) Total Assets 69,585 69,283 0.4% 64,438 8.0% Expanded Credit Portfolio 56,464 54,427 3.7% 52,120 8.3% Loans 24,288 23,504 3.3% 22,521 7.8% Guarantees Issued 13,653 12,495 9.3% 12,872 6.1% Corporate Securities 18,522 18,428 0.5% 16,726 10.7% Funding with third-party sources 52,241 51,766 0.9% 48,745 7.2% Tier 1 Capital 7,894 7,559 4.4% 7,866 0.4% Core Capital 6,822 6,439 6.0% 6,260 9.0% Additional Capital 1,072 1,120 -4.3% 1,606 -33.3% Tier 2 Capital 1,405 1,388 1.3% 1,308 7.4% Shareholders' Equity1 7,259 7,148 1.6% 6,581 10.3% R$/USD 5.18 5.22 -0.8% 5.46 -5.1% Wholesale Clients 4,467 4,525 -1.3% 4,753 -6.0% Employees4 1,357 1,343 1.0% 1,295 4.8%
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 4 Managerial Income Statement 2Q26 – Accounting and Managerial Reconciliation Statement (1) Reclassification of figures from “Personnel Expenses” (related to the Social Security portion of the variable compensation) to “Profit Sharing”, from “Other Administrative Expenses” (expenses related to volume of revenues) to “Net Interest Income” and “Service Fees”, from “Other Administrative Expenses” (related to expenses linked to recovery of credit and other charges) to “Provision Expenses”, from “Net Interest Income" (related to Credit Recoveries and Provision for the Devaluation of Securities (PDS)) to "Provision Expenses“, from "Service Fees“ (related to credit structuring fees) to "Net Interest Income“ and from “Other Operating Income (Expenses)” (related to the Energy Trading provisions) to “Provision Expenses” (2) Reclassification of tax effects from “Tax Expenses” and “Income Tax and Social Contribution” to “Net Interest Income” Managerial Income Statement (R$ 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 (R$ million) ACCOUNTING Managerial Reclassifications (1) Tax Effects (2) MANAGERIAL Net Interest Income 628.2 (39.6) 70.5 659.2 Provision Expenses (107.7) 27.8 (79.9) Net Interest Income post-Provisions 520.5 (11.8) 70.5 579.3 Service Revenues 113.1 (10.3) 102.8 Personnel Expenses (146.0) 6.9 0.0 (139.1) Other Administrative Expenses (104.9) 28.2 0.0 (76.8) Tax Expenses (42.1) 1.1 1.3 (39.6) Other Operating Income (Expenses) 1.8 (7.2) (5.4) Operating Income 342.4 6.9 71.9 421.1 Non Operating Income 1.3 1.3 Earnings before Tax and Profit Sharing 343.7 6.9 71.9 422.4 Income Tax and Social Contribution (10.8) (71.9) (82.7) Profit Sharing (72.7) (6.9) (79.6) Minority Interest (2.8) (2.8) Net Income 257.3 0.0 0.0 257.3
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 5 1H26 – Accounting and Managerial Reconciliation Statement 1Q26 – Accounting and Managerial Reconciliation Statement (1) Reclassification of figures from “Personnel Expenses” (related to the Social Security portion of the variable compensation) to “Profit Sharing”, from “Other Administrative Expenses” (expenses related to volume of revenues) to “Net Interest Income” and “Service Fees”, from “Other Administrative Expenses” (related to expenses linked to recovery of credit and other charges) to “Provision Expenses”, from “Net Interest Income" (related to Credit Recoveries and Provision for the Devaluation of Securities (PDS)) to "Provision Expenses“, from "Service Fees“ (related to credit structuring fees) to "Net Interest Income“ and from “Other Operating Income (Expenses)” (related to the Energy Trading provisions) to “Provision Expenses” (2) Reclassification of tax effects from “Tax Expenses” and “Income Tax and Social Contribution” to “Net Interest Income” (R$ million) ACCOUNTING Managerial Reclassifications (1) Tax Effects (2) MANAGERIAL Net Interest Income 584.3 22.0 41.5 647.8 Provision Expenses (110.3) (2.7) (113.1) Net Interest Income post-Provisions 473.9 19.3 41.5 534.7 Service Revenues 130.0 (41.4) 88.5 Personnel Expenses (145.1) 13.4 (131.7) Other Administrative Expenses (93.6) 20.0 (73.6) Tax Expenses (34.4) (14.6) 8.3 (40.7) Other Operating Income (Expenses) (15.7) 16.7 1.0 Operating Income 315.1 13.4 49.9 378.4 Non Operating Income (0.2) (0.2) Earnings before Tax and Profit Sharing 314.9 13.4 49.9 378.2 Income Tax and Social Contribution (8.7) (49.9) (58.5) Profit Sharing (73.2) (13.4) (86.6) Minority Interest (2.8) (2.8) Net Income 230.2 0.0 0.0 230.2 (R$ million) ACCOUNTING Managerial Reclassifications (1) Tax Effects (2) MANAGERIAL Net Interest Income 1,212.5 (17.6) 112.1 1,307.0 Provision Expenses (218.1) 25.1 0.0 (193.0) Net Interest Income post-Provisions 994.4 7.5 112.1 1,114.0 Service Revenues 243.1 (51.7) 191.4 Personnel Expenses (291.1) 20.3 (270.8) Other Administrative Expenses (198.5) 48.2 (150.3) Tax Expenses (76.5) (13.4) 9.7 (80.3) Other Operating Income (Expenses) (13.9) 9.5 (4.4) Operating Income 657.5 20.3 121.7 799.5 Non Operating Income 1.1 1.1 Earnings before Tax and Profit Sharing 658.6 20.3 121.7 800.6 Income Tax and Social Contribution (19.5) (121.7) (141.2) Profit Sharing (145.9) (20.3) (166.2) Minority Interest (5.7) (5.7) Net Income 487.5 0.0 0.0 487.5
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 6 15.0% Net Interest Income Service Revenues (21.0) Expenses 1.0 244.1 4.2 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) Other (R$ million) ROAE (%) 14.3% +5.4% (0.7) p.a. Results The Recurring Net Income totaled R$257.3 million in the 2Q26, an increase of 11.8% in relation to the R$230.2 million presented in the 1Q26 and an increase of 5.4% in relation to the R$244.1 million presented in the same period of 2025. 2Q26 x 1Q26 | Recurring The increase in the Recurring Net Income, on a quarter-over-quarter basis, is explained mainly by: • The decrease in the Provision Expenses; • The increase in the Service Revenues; and • The increase in the Margin with Clients; • Being partially offset by the increase in Income Taxes and by the increase in Personnel and Other Administrative Expenses. 2Q26 x 2Q25 | Recurring The increase in earnings, comparing the 2Q26 with the 2Q25, is explained mainly by: • The increase in the Margin with Clients; • The increase in the Margin with Market; and • The decrease in the Income Taxes; • Being partially offset by the increase in Personnel, Other Administrative Expenses and Profit Sharing and by the decrease in Service Revenues.
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 7 Profitability Recurring Net Income (R$ million) Recurring ROAE (p.a.) 2Q25 3Q25 4Q25 1Q26 2Q26 1H25 1H26 244.1 256.8 275.5 230.2 257.3 469.7 487.5 +5.4% +11.8% 2Q25 3Q25 4Q25 1Q26 2Q26 1H25 1H26 15.0% 15.5% 16.3% 13.5% 14.3% 14.5% 14.0% (R$ million) 2Q26 1Q26 2Q26x1Q26 2Q25 2Q26x2Q25 1H26 1H25 1H26x1H25 Recurring Net Income 257.3 230.2 11.8% 244.1 5.4% 487.5 469.7 3.8% Shareholders' Equity (average) 7,191 6,813 5.6% 6,513 10.4% 6,985 6,465 8.0% Recurring ROAE 14.3% 13.5% 80 bps 15.0% (68) bps 14.0% 14.5% (57) bps
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 8 Expanded Credit Portfolio The Expanded Credit Portfolio presented an increase of 3.7% in the quarter and of 8.3% year-over-year. The Middle and Corporate segments were the highlights, with year-over-year expansions of 28.7% and 11.1%, respectively. ¹ Historical data was reclassified from 2025 onwards for comparability purposes, based on the new client segmentation 2 Includes Loans and Corporate Securities portfolios C&IB (Corporate & Investment Banking) segment includes companies with annual sales above R$4 billion Corporate segment includes companies with annual sales between R$500 million and R$4 billion (including agribusiness clients with annual sales below R$500 million) Middle segment includes companies with annual sales between R$30 million and R$500 million OPERATING HIGHLIGHTS AND INDICATORS Revenues (R$ million) 125.9 4Q25 647.8 88.5 1Q26 659.2 102.8 2Q26 1,171.1 215.6 1H25 604.4 191.4 1H26 113.0 2Q25 652.0 110.7 3Q25 713.4 717.4 762.7 839.3 736.3 762.0 1,386.7 1,498.3 1,307.0 +6.2% +3.5% Net Interest Income Services Expanded Credit Portfolio1 (R$ million) Loans 24,288 100% 23,504 100% 3.3% 22,521 100% 7.8% Large Corporate 3,176 13.1% 3,493 14.9% -9.1% 4,262 18.9% -25.5% Corporate 16,782 69.1% 15,684 66.7% 7.0% 14,592 64.8% 15.0% Middle 4,330 17.8% 4,327 18.4% 0.1% 3,668 16.3% 18.1% Corporate Securities 18,522 100% 18,428 100% 0.5% 16,726 100% 10.7% Large Corporate 5,086 27.5% 5,663 30.7% -10.2% 4,145 24.8% 22.7% Corporate 12,802 69.1% 12,309 66.8% 4.0% 12,349 73.8% 3.7% Middle 634 3.4% 456 2.5% 38.8% 233 1.4% 172.1% "Cash" Portfolio 2 42,810 100% 41,932 100% 2.1% 39,247 100% 9.1% Large Corporate 8,262 19.3% 9,155 21.8% -9.8% 8,407 21.4% -1.7% Corporate 29,584 69.1% 27,994 66.8% 5.7% 26,940 68.6% 9.8% Middle 4,964 11.6% 4,783 11.4% 3.8% 3,901 9.9% 27.3% Guarantees Issued 13,653 100% 12,495 100% 9.3% 12,872 100% 6.1% Large Corporate 7,443 54.5% 7,484 59.9% -0.5% 7,659 59.5% -2.8% Corporate 6,099 44.7% 4,926 39.4% 23.8% 5,172 40.2% 17.9% Middle 111 0.8% 84 0.7% 32.1% 42 0.3% 167.4% 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% Chg 12M% Total2Q25Chg 3M% Total1Q26% Total2Q26
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 9 1For government programs, collateralization is shown as a percentage of the portfolio covered by the program ("stop loss"), rather than as a percentage guaranteed for each individual transaction. Services 8.3% Large Corporate Corporate Middle Sector Breakdown of the Expanded Credit Portfolio As of June 2026, the Bank continued to present a well diversified credit portfolio in terms of sectors, in line with its historical strategy. Collaterals’ Breakdown of the Expanded Credit Portfolio by Segment1 Geographical Breakdown of the Expanded Credit Portfolio by Segment 61.6% São Paulo 38.4% Rio de Janeiro and Minas Gerais 47.7% São Paulo 25.1% South 11.6% Center-West 8.4% Minas Gerais and Northeast 7.1% Rio de Janeiro 51.2% São Paulo 22.8% South 20.7% Rio de Janeiro and Minas Gerais 5.4% Northeast Large Corporate Corporate Middle 92.1% Clean 3.6% Receivables 2.1% Financial Assets 2.1% Properties 0.0% Others 62.7% Clean 10.9% Receivables 17.1% Properties 4.4% Financial Assets 1.3% Agribusiness Colaterals 3.6% Others 48.1% Clean 34.2% Receivables 10.2% Others 1.7% Properties 5.7% Financial Assets Collateralized Portfolio: 7.9% Collateralized Portfolio: 37.3% Collateralized Portfolio: 51.9% Retail & Wholesale 7.4% Real Estate 7.6% Energy 10.5% Financial Services 7.9% Transports & Logistics 5.4% 3.6% Sugar & Ethanol 2.3% Agricultural Inputs 6.9% Generation 3.0% Distribution0.6% Transmission 8.3% Services5.7% 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 12.3% 0.5% Storage and Logistics Grains Chain 5.5% 4.1% Others 4.7% Oil, Gas & Chemicals 3.5% Consumer Goods Industry 3.4% Food Industry 2.4% Metal & Mining Agriculture & Livestock 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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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 10 Expanded Credit Portfolio Indicators by Segment ABC Brasil ended the 2Q26 with 4,467 active wholesale clients, a year-over-year decrease of 6.0%, reflex of stricter credit discipline and incresed focus on clients with broader commercial relationships. Annualized Spread with Clients (Loans + Corporate Securities) The Annualized Spread with Clients presented an increase of approximately 10 basis points vs. the previous quarter, mainly resulted from changes in product mix. The Annualized Spread with Clients Adjusted by Provisions presented an increase of approximately 40 basis points, mainly reflecting a higher volume of recoveries during the period. ¹ Spread with Clients is calculated as Financial Margin with Clients divided by average Loans and Corporate Securities Portfolio 2Q25 3Q25 4Q25 1Q26 2Q26 4,753 4,699 4,676 4,525 4,467 1 Historical data was reclassified from 2025 onwards for comparability purposes, based on the new client segmentation (Middle and Corporate with annual revenues between R$30 million and R$500 million and R$500 million and R$4 billion, respectively) 2 Includes Loans, Guarantees Issued and Corporate Securities 3.8% 3.0% 4.0% 3.1% 3.8% 2.6% 3.6% 2.5% 3.7% 2.9% 79.4 293.2 2Q25 89.4 303.2 3Q25 126.1 263.0 4Q25 113.1 260.8 1Q26 79.9 307.2 2Q26 372.6 392.6 389.1 373.9 387.2 Provision Expenses Mgn. w/ Clients adj. by Provisions Spread w/ Clients¹ Spread w/ Clients adj. by Provisions 2Q25 1Q26 2Q26 2Q25 1Q26 2Q26 2Q25 1Q26 2Q26 Wholesale Clients 1 379 414 401 2,304 2,079 2,074 2,070 2,032 1,992 Average Exposure per Client (R$ million) 1,2 93.4 84.9 79.7 23.7 24.8 26.2 2.5 3.4 3.5 Average Term (days)1,2 344 336 360 396 426 438 387 370 379 MiddleLarge Corporate Corporate (R$ million) 2Q25 3Q25 4Q25 1Q26 2Q26 Loans + Private Securities | Average 38,753 39,020 40,555 41,256 41,957
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 11 Expanded Portfolio Expanded Credit Portfolio by Volume (by Client) The table below provides the breakdown of the expanded portfolio by volume: Expanded Credit Portfolio by Maturity The table below provides the breakdown of the expanded portfolio by maturity: Expanded Credit Portfolio Ratings (Brazilian Central Bank Resolution No. 4,966) The table below provides a breakdown of the expanded credit portfolio by stage, in accordance with Res. 4,966: Quality of the Expanded Credit Portfolio by Segment By the end of 2Q26, the balance of renegotiated credits and restructured operations were, respectively, R$107.5 million (0.19% of the Expanded Credit Portfolio) and R$30.7 million (0.05% of the Expanded Credit Portfolio). 1 Defined as the credit portfolio more than 90 days overdue during the quarter, added by write -offs Segments R$ million % portfolio R$ million % portfolio R$ million % portfolio R$ million % portfolio Large Corporate 9 0.1% 120 0.8% 77 0.5% 87 0.6% Corporate 156 0.4% 1,073 3.0% 12 0.0% 27 0.1% Middle 167 3.3% 454 9.0% 12 0.2% 41 0.8% Total - 2Q26 332 0.6% 1,647 2.9% 101 0.2% 155 0.3% 1Q26 279 0.5% 1,522 2.8% 33 0.1% 50 0.1% 4Q25 262 0.5% 1,406 2.7% 53 0.1% (4) (0.0%) 3Q25 319 0.6% 1,383 2.7% 55 0.1% (8) (0.0%) 2Q25 382 0.7% 1,261 2.5% 4 0.0% (99) (0.2%) Overdue +90 Days Balance Stage 3 Balance Written off Credits NPL Formation¹ / Portfolio Expanded Portfolio Stages ECL (R$ million) 2Q26 Stage 1 52,803 93.5% 50,693 93.1% 169 0.3% Stage 2 2,014 3.6% 2,212 4.1% 95 4.7% Stage 3 1,647 2.9% 1,522 2.8% 796 48.3% Prospective Provision 190 Total 56,464 100.0% 54,427 100.0% 1,251 2.2% % of Portfolio % of Portfolio % of Portfolio2Q26 1Q26 Expanded Portfolio by Volume (R$ million) 0 - 50 MM 20,477 36.3% 20,077 36.9% 19,048 36.5% 50 MM - 100 MM 11,373 20.1% 10,467 19.2% 9,500 18.2% > 100 MM 24,614 43.6% 23,883 43.9% 23,572 45.2% Total 56,464 100.0% 54,427 100.0% 52,120 100.0% % of Portfolio2Q26 1Q26 2Q25% of Portfolio % of Portfolio Expanded Portfolio by Maturity (R$ million) Until 3 months 10,442 18.5% 9,128 16.8% 9,706 18.6% 3 to 12 months 18,121 32.1% 18,429 33.9% 15,248 29.3% 1 to 3 years 16,737 29.6% 15,588 28.6% 17,767 34.1% Above 3 years 11,164 19.8% 11,283 20.7% 9,399 18.0% Total 56,464 100.0% 54,427 100.0% 52,120 100.0% % of Portfolio % of Portfolio % of Portfolio2Q26 1Q26 2Q25
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 12 Credit Quality Expected Credit Loss1 % of Expanded Portfolio +90 Days Overdue (falling due and overdue installments) 1 % of Expanded Portfolio Operations in Stage 3 and +90 Days Overdue1 % of Expanded Portfolio Coverage Ratio1,2 1 Historical data was reclassified from 2025 onwards for comparability purposes, based on the new client segmentation (Middle a nd Corporate with annual revenues between R$30 million and R$500 million and R$500 million and R$4 billion, respectively) 2 The Total Expected Credit Loss includes the Prospective Provision of R$190 million 0.0% 0.7% 4.1% 0.7% 2Q25 0.1% 0.5% 3.3% 0.6% 3Q25 0.0% 0.4% 2.8% 0.5% 4Q25 0.0% 0.4% 2.8% 0.5% 1Q26 0.1% 0.4% 3.3% 0.6% 2Q26 LC C M Total 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 LC C M Total2 307% 389% 501% 447% 377% 93% 90% 93% 82% 76% 2Q25 3Q25 4Q25 1Q26 2Q26 Expected Credit Loss / +90 days Overdue Expected Credit Loss / Stage 3 Stage 3 +90 days Overdue 2.4% 0.7% 2Q25 2.6% 0.6% 3Q25 2.6% 0.5% 4Q25 2.8% 0.5% 1Q26 2.9% 0.6% 2Q26
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 13 Funding The chart below shows the funding breakdown by investor profile. By the end of June 2026, the funding balance reached R$59.5 billion, an increase of 1.0% in the quarter and of 7.5% in 12 months. Diversification of funding lines and broad access to local and international markets, under competitive conditions, continue to be one of the pillars of the sustainability of our business. Funding 2Q26 Funding Evolution 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
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 14 Assets and Liabilities by Maturity The strong discipline in assets and liabilities management is a key element in ABC Brasil's strategy, with positive cumulative cash positions in all maturities. In the 2Q26, the net cash position up to 30 days reached R$9.9 billion, equivalent to 1.4 times the shareholders' equity. ¹ Assuming Federal Government Securities liquid within 1-30 days, based on market prices, as they can be converted into cash through repurchase agreements or sold in the secondary market. (128) 17,793 7,879 9,914 1-30 days 13,260 13,388 31-180 days 7,625 13,953 (6,328) 181-360 days 18,509 19,867 (1,357) 1-3 years 8,912 4,007 4,905 4-5 years 3,184 3,212 (29) >5 years Assets Liabilities Gap 9,914 9,786 3,458 2,101 7,006 6,977 Accumulated Gap¹ 1 LCA: Agriculture Credit Bills / LCI: Real State Credit Bills / COE: Structured Transactions Certificate (R$ million) Funding (R$ million) 2Q26 % of Total 1Q26 % of Total 2Q25 % of Total Demand Deposits 594 1.0% 547 0.9% 563 1.0% Time Deposits 6,985 11.7% 7,292 12.4% 8,078 14.6% LCA, LCI & COE¹ 9,134 15.4% 9,011 15.3% 7,624 13.8% Financial Bills 17,409 29.3% 17,130 29.1% 16,682 30.2% Subordinated Local Notes (Letras Financeiras) 1,090 1.8% 1,547 2.6% 1,701 3.1% Interbank Deposits 418 0.7% 439 0.7% 128 0.2% Borrowing and Onlending Obligations Abroad 9,877 16.6% 9,539 16.2% 9,250 16.7% Borrowing and Onlending Obligations 5,128 8.6% 5,104 8.7% 3,112 5.6% Perpetual Sub. Financial Notes 1,606 2.7% 1,157 2.0% 1,606 2.9% Subtotal (Funding with Third Parties) 52,241 87.8% 51,766 87.9% 48,745 88.1% Shareholders' Equity 7,259 12.2% 7,148 12.1% 6,581 11.9% Total 59,500 100.0% 58,913 100.0% 55,326 100.0% Funding with Third Parties by Maturity (R$ million) 2Q26 1Q26 Chg (%) 2Q25 Chg (%) Until 3 months 9,242 7,940 16.4% 10,087 -8.4% 3 to 12 months 19,813 21,384 -7.3% 17,777 11.5% 1 to 3 years 16,453 16,435 0.1% 14,199 15.9% Above 3 years 6,733 6,006 12.1% 6,682 0.8% Total 52,241 51,766 0.9% 48,745 7.2%
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 15 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% Capital Adequacy ABC Brasil’s Basel Ratio is in full compliance with Basel III rules. The chart and table below break down the bank’s Basel Ratio variations in the quarter: 9,174 6,581 9,138 6,700 9,055 6,759 8,947 7,148 9,300 7,259 Reference Equity Shareholders’ Equity 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 13.8% 13.4%14.3%14.8% 13.7% In the 2Q26, the average exposure to market risk measured by the trading portfolio VaR reached R$5.3 million (Value-at-Risk estimated through historical simulation method, with one-day time horizon and 99% confidence level). (R$ million) Tier II Tier I In this quarter, the Basel Ratio increased by 31 basis points, positively impacted by the appropriation of 2Q26 results and by the recapitalization of the 2H25 proceeds, while negatively impacted by the provisioning of Interest on Capital for the quarter and by the expansion of Risk-Weighted Assets (RWA). It is also worth noting that in June 2026, the bank declared the recapitalization of Interest on Capital in up to R$169 million, which shall positively impact the 2Q26 ratio by up to 29 basis points on a pro forma basis. Effects on the Reference Equity Effect on the RWA Evolution of Basel Ratio - 2Q26 (R$ million) Tier 1 Tier 2 Total Risk Weighted Assets BIS Ratio Ratio Tier 1 / Reference Equity March 31, 2026 7,559.0 1,388.1 8,947.1 56,363.7 15.9% 84.5% Net Profit 257.3 257.3 0.4% Interest on Capital Provisioned (153.9) (153.9) -0.3% Capital Increase Pending Ratification 314.1 314.1 0.5% Basel III Subordinated Debt Issuance (48.5) 17.4 (31.1) -0.1% Others (33.9) (33.9) -0.1% Change in Risk Weighted Assets 1,111.2 -0.3% June 30, 2026 7,894.2 1,405.4 9,299.6 57,474.9 16.2% 84.9%
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 16 Net Interest Income The Net Interest Income of the 2Q26 reached R$659.6 million, an increase of 1.8% in relation to the 1Q26. When comparing the 2Q26 vs. the 2Q25, there was an increase of 9.1%. The Net Interest Income post- Provisions presented an increased of 8.3% in 2Q26 when compared to the first quarter of 2026, while had an increase of 10.3% in relation to the same period in the previous year. Provision Expanded Provision Expenses for 2Q26 presented a decrease of 30.6% when compared to the 1Q26, and a decrease of 0.6% when compared to the same period of 2025. In relation to the Expanded Credit Portfolio, the Expanded Provision Expenses ended 2Q26 in 0.6%, a decrease of 28 basis-points in relation to the 1Q26. Expanded Provision Expenses R$ million and % of the Expanded Credit Portfolio (annualized) FINANCIAL HIGHLIGHTS AND INDICATORS 0 20 40 60 80 100 120 140 160 -0.15 -0.10 -0.05 0.00 0.05 0.10 0.15 0.20 0.25 0.30 0.35 0.40 0.45 0.50 0.55 0.60 0.65 0.70 0.75 -0.20 0.85 0.90 0.95 0.80 2Q25 0.7% 3Q25 0.9% 4Q25 0.8% 1Q26 0.6% 2Q26 79.1 90.3 125.6 113.3 78.6 0.6% Expanded Provision Expenses Expanded Provision Expenses / Expanded Portfolio 1 Includes Credit Recovery Costs NII (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% 2Q26x1Q26 1H26x1H252Q26x2Q25 1H26 1H252Q26 1Q26 2Q25 Provision (R$ million) Provision Expenses before Credit Recoveries(LLP)1 (121.7) (117.5) 3.6% (86.7) 40.4% (239.3) (176.8) 35.4% Credit Recoveries 41.8 4.5 834.7% 7.4 468.6% 46.3 28.3 63.3% Provision Expenses (79.9) (113.1) -29.3% (79.4) 0.7% (193.0) (148.4) 30.0% Provision for Assets not for Own Use (BNDU) 1.3 (0.2) -657.9% 0.3 341.2% 1.1 5.8 -81.6% Expanded Provision Expenses (78.6) (113.3) -30.6% (79.1) -0.6% (191.9) (142.6) 34.6% Expanded Credit Portfolio 56,464 54,427 3.7% 52,120 8.3% 56,464 52,120 8.3% Expanded Provision / Expanded Portfolio (Annualized) 0.6% 0.8% (28) bps 0.6% (5) bps 0.7% 0.5% 13 bps 2Q26x1Q26 2Q26x2Q25 1H26x1H251H252Q25 1H262Q26 1Q26
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 17 Service Revenues Service Revenues reached R$102.8 million in the 2Q26 – an increase of 16.1% when compared to the previous quarter and a decrease of 9.0% when compared to the same period of 2025. The chart below presents the Service Revenues breakdown, as well as its share in Total Revenues. In the 2Q26, Service Revenues accounted for 21.0% of Revenues with Clients. 3Q25 39.7 39.4 46.8 4Q25 40.6 28.0 20.0 1Q26 40.1 33.6 29.1 2Q26 88.0 60.6 33.1 1H25 80.7 61.6 49.0 1H26 45.7 33.3 34.1 2Q25 39.9 37.7 113.0 110.7 66.9 88.5 102.8 215.6 191.4 125.9 -9.0% +16.1% Investment Banking Insurance Brokerage Fees and Commercial Banking Guarantees Issued (R$ million) 23.3% 22.0% 24.4% 19.1% 21.0% 23.2% 20.1% Service Revenues / Service Revenues + Margin with Clients 2Q25 3Q25 4Q25 1Q26 2Q26 1H25 1H26 4.1% 4.4% 4.7% 4.1% 4.1% 3.9% 4.1% NIM (% p.a.) 373 393 389 374 387 713 761143 109 154 213 183 182 170 163 304 333 71 161 2Q25 77 3Q25 4Q25 104 1Q26 2Q26 1H25 1H26 604 652 713 648 659 1,171 1,307 +9.1% +1.8% Shareholders’ Equity Remunerated at CDI Rate Financial Margin with Market Financial Margin with Clients Net Interest Income (R$ million) NIM The NIM (Net Interest Margin) reached 4.1% p.a. in the 2Q26, stable when compared to the previous quarter, and in relation to the same period of 2025. NIM (R$ million) Net Interest Income pre-Provisions (A) 659.2 647.8 1.8% 604.4 9.1% 1,307.0 1,171.1 11.6% Loans (Average) 23,896 24,325 -1.8% 22,380 6.8% 24,111 22,757 5.9% Other Interest Earning Assets (Average) 40,676 38,685 5.1% 36,995 10.0% 39,681 36,971 7.3% Average Interest Earning Assets (B) 64,572 63,011 2.5% 59,375 8.8% 63,791 59,728 6.8% Net Interest Margin (% pa) (A/B) 4.1% 4.1% (3) bps 4.1% 1 bps 4.1% 3.9% 18 bps 1H26x1H252Q26x2Q252Q26x1Q26 1H26 1H252Q252Q26 1Q26 Service Revenues (R$ million) 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% Total 102.8 88.5 16.1% 113.0 -9.0% 191.4 215.6 -11.2% 1H26x1H251H26 1H252Q26 2Q26x1Q26 2Q26x2Q251Q26 2Q25
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 18 Personnel, Other Administrative and Profit-Sharing Expenses Personnel, Other Administrative and Profit-Sharing Expenses reached R$295.5 million in the second quarter of 2026, an increase of 1.2% over the previous quarter and an increase of 13.9% over the same period of 2025. The table below presents the changes in expenses, by type: Operating Income Operating Income reached R$421.1 million in the second quarter of 2026, an increase of 11.3% in relation to the previous quarter and an increase of 5.1% in relation to the same period in 2025. Follows below the Operating Income breakdown: Efficiency The Efficiency Ratio ended the second quarter of 2026 at 41.2%. Expenses presented an increase of 1.2% in the second quarter of 2026 in relation to the previous quarter, while the Revenues presented an increase of 2.9% in the same period. Expenses (R$ million) 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% Subtotal (215.9) (205.2) 5.2% (194.9) 10.8% (421.2) (392.5) 7.3% Profit Sharing (79.6) (86.6) -8.1% (64.6) 23.2% (166.2) (132.7) 25.2% Total (295.5) (291.9) 1.2% (259.5) 13.9% (587.3) (525.2) 11.8% Employees 1,357 1,343 1.0% 1,295 4.8% 1,357 1,295 4.8% 2Q26x1Q26 2Q26x2Q25 1H26x1H252Q25 1H26 1H252Q26 1Q26 Operating Income (R$ million) Managerial Net Interest Income 659.2 647.8 1.8% 604.4 9.1% 1,307.0 1,171.1 11.6% Provision Expenses (79.9) (113.1) -29.3% (79.4) 0.7% (193.0) (148.4) 30.0% Managerial 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% Personnel & Other Administrative Expenses (215.9) (205.2) 5.2% (194.9) 10.8% (421.2) (392.5) 7.3% Tax & Other Operating Expenses (45.0) (39.6) 13.6% (42.5) 6.0% (84.7) (79.9) 5.9% Operating Income 421.1 378.4 11.3% 400.7 5.1% 799.5 765.8 4.4% 1H26x1H252Q26x2Q252Q26x1Q26 1H26 1H252Q252Q26 1Q26 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% 2Q26x1Q26 1H26x1H252Q26x2Q252Q26 1Q26 2Q25 1H26 1H25
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 19 Geographical Footprint Currently, ABC Brasil has commercial footprint in 46 Brazilian cities: Efficiency Ratio (Expenses/Revenues) 2Q25 3Q25 4Q25 1Q26 2Q26 1H25 1H26 38.4% 38.8% 37.9% 41.9% 41.2% 40.2% 41.5% Sovereign BB BB Ba1 Local brAAA AAA(bra) AAA.Br Global BB BB+ Ba1 Ratings Blumenau Bauru Caxias do Sul Belo Horizonte Chapecó Campinas Criciúma Guarulhos Curitiba Jundiaí Florianópolis Marília Joinville Piracicaba Londrina Presidente Prudente Passo Fundo Ribeirão Preto Porto Alegre Rio de Janeiro Santa Maria São José do Rio Preto Brasília São José dos Campos Campo Grande São Paulo Canarana Sorocaba Cuiabá Uberlândia Goiânia Vila Velha Lucas do Rio Verde Vitória Nova Mutum Northeast Fortaleza Rio Verde Luis Eduardo Magalhães São Gabriel D'Oeste Natal Sinop Recife Sorriso Salvador Tangará da Serra North Palmas Center- West Cities/Regions South Southeast
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 20 Ownership Breakdown ABCB4 Volume and Performance Source: Economática (series adjusted for dividends). ¹ Average of the last 30 trading days. Sell-Side Analysts Recommendation Base-date: Aug 04, 2026 20182017 20192016 20202015 20212014 20222013 20232012 20242011 20252010 Aug/2620092008 PERFORMANCE ON THE STOCK EXCHANGE 3 4 1 Buy Hold Sell ABCB4 703.0 IBOV 294.2 ESG ABC Brasil released its 2025 Annual Integrated Report, which consolidates the Company’s information and its value creation over time. With independent external assurance, the report follows the Global Reporting Initiative (GRI) guidelines, the Sustainability Accounting Standards Board (SASB) metrics, and presents climate-related disclosures aligned with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Assets linked to ESG criteria – in accordance with the Company’s Sustainable Finance Framework and Febraban’s Green Taxonomy – reached R$23.4 billion in 2Q26, an 11.0% increase compared to 2Q25. Regarding sustainable funding, the Bank reached R$935 million in the local market and completed a US$100 million international fundraising with IDB Invest, FinDev Canada, and the JICA Trust Fund, aimed at financing women-led SMEs. Finally, the Bank was selected for the 4th Auction of the Eco Invest Program. Led by the National Treasury, the initiative enables financing through blended finance for Bioeconomy, Sustainable Tourism, and Enabling Infrastructure projects, prioritizing investments in the Legal Amazon. Volume ABCB4 (R$ mn) Average ADTV¹ 30 (Aug 04, 26) 13.1 Evolution ABCB4 (R$) ABCB4 Share Price (Aug 04, 26) 23.96 Shareholders Common Shares Preferred Shares Total % Common Shares Preferred Shares Total % Marsau Uruguay Holdings (Bank ABC) 131,090,473 32,702,521 163,792,994 62.9% 131,090,473 32,702,521 163,792,994 62.9% Management 1 240 10,491,793 10,492,033 4.0% 240 10,417,166 10,417,406 4.0% Free-float 0 83,677,674 83,677,674 32.1% 0 83,489,389 83,489,389 32.0% Total (ex-Treasury) 131,090,713 126,871,988 257,962,701 99.0% 131,090,713 126,609,076 257,699,789 98.9% Treasury Shares 0 2,638,380 2,638,380 1.0% 0 2,901,292 2,901,292 1.1% Total 131,090,713 129,510,368 260,601,081 100.0% 131,090,713 129,510,368 260,601,081 100.0% 1 Management includes Company Executives, members of the Board and related persons to Banco ABC Brasil and affiliates companies August 4th, 2026 June 30th, 2026
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 21 Consolidated Balance Sheet FINANCIAL STATEMENTS ASSETS (R$ million) Cash and Banks 1,303.7 1,355.6 572.9 AT AMORTIZED COST 46,412.8 45,213.8 44,309.4 Interbank Investments 3,944.5 3,999.7 4,612.0 Marketable Securities 19,382.9 18,885.7 18,180.4 Loans 22,277.6 21,716.8 20,805.1 Other Financial Assets 2,022.6 1,801.2 1,734.9 Provision for Expected Loss (1,214.8) (1,189.6) (1,023.0) AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME 1,353.1 1,143.6 1,364.4 Marketable Securities 1,354.2 1,144.4 1,365.4 Provision for Expected Loss (1.1) (0.8) (1.0) AT FAIR VALUE THROUGH PROFIT OR LOSS 15,518.8 16,515.3 13,412.7 Marketable Securities 8,721.1 9,306.6 7,856.1 Derivative Financial Instruments 6,797.6 7,210.8 5,657.3 Provision for Expected Loss 0.0 (2.2) (100.8) OTHER ASSETS 4,695.6 4,759.2 4,505.2 Deferred Tax Assets 2,649.8 2,532.0 2,083.0 Current Tax Assets 430.7 398.5 383.3 Non-Financial Assets Held for Sale 164.4 138.1 100.2 Other 1,450.7 1,690.6 1,938.7 FIXED ASSETS AND INTANGIBLE ASSETS 301.0 295.7 273.7 TOTAL ASSETS 69,584.9 69,283.2 64,438.3 LIABILITIES (R$ million) AT AMORTIZED COST 54,466.9 54,131.3 50,722.7 Deposits 7,997.1 8,277.7 8,769.0 Money Market Funding 1,649.7 2,046.8 1,665.7 Funds from Acceptance and Issuance of Securities 26,542.8 26,141.2 24,306.6 Subordinated Debts 2,696.1 2,703.8 3,306.7 Loan Obligations 9,249.0 8,973.3 8,312.4 Obligations for Transfers 6,332.0 5,988.6 4,362.3 AT FAIR VALUE THROUGH PROFIT OR LOSS 4,974.6 5,366.2 4,131.3 Derivative Financial Instruments 4,974.6 5,366.2 4,131.3 OTHER LIABILITIES 1,011.3 946.6 1,599.3 Provision for Expected Loss 34.7 52.1 47.7 Provision for Contingencies 26.3 15.9 16.4 Diverse 950.2 878.5 1,535.2 TAXES LIABILITIES 1,853.4 1,674.2 1,381.0 Current Taxes Liabilities 196.3 136.4 186.5 Deferred Taxes Liabilities 1,657.1 1,537.8 1,194.5 SHAREHOLDERS' EQUITY 7,278.7 7,165.0 6,604.1 Share Capital 6,012.7 5,698.6 5,698.6 Capital Increase 0.0 314.1 0.0 Capital Reserve 85.9 75.5 88.6 Profit Reserve 1,054.2 1,029.9 682.1 Other Comprehensive Income 0.7 0.9 4.7 Retained Earnings 162.2 83.1 183.9 Treasury Stock (56.7) (54.5) (76.6) Non Controlling Shareholders Interest 19.8 17.4 22.7 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 69,584.9 69,283.2 64,438.3 2Q26 1Q26 2Q25 2Q26 1Q26 2Q25
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Earnings Release 2 nd Quarter of 2026 22 Income Statement Consolidated Income Statement (R$ million) Income from Financial Intermediation 2,028.9 1,958.1 2,211.5 3,986.9 4,375.4 Lending Operations 696.5 762.1 1,022.0 1,458.6 1,842.2 Marketable Securities 1,093.7 1,057.0 1,085.4 2,150.7 1,981.2 Gains (Losses) on Derivative Financial Instruments 266.7 168.9 15.7 435.5 253.4 Foreign Exchange Operations (28.0) (29.9) 88.5 (57.9) 298.6 Expenses from Financial Intermediation (1,574.4) (1,561.4) (1,370.3) (3,135.8) (2,694.3) Funding Expenses (1,224.8) (1,232.6) (1,208.5) (2,457.4) (2,310.8) Borrowings and Onlendings (241.8) (218.5) (81.5) (460.3) (213.7) Allowance for Loan Losses (107.7) (110.3) (80.4) (218.1) (169.9) Exchange Rate Variation 65.9 77.3 (392.9) 143.3 879.5 Gross Income From Financial Intermediation 520.5 473.9 448.3 994.4 879.5 Other Operating Income (Expenses) (178.1) (158.8) (135.1) (336.9) (267.4) Income from Services Revenues 113.1 130.0 116.3 243.1 223.1 Personnel Expenses (146.0) (145.1) (132.3) (291.1) (265.5) Other Administrative Expenses (104.9) (93.6) (87.2) (198.5) (180.0) Taxes (42.1) (34.4) (43.2) (76.5) (64.7) Other Operating Income 13.3 11.1 11.5 24.4 21.5 Other Operating Expense (11.5) (26.8) (0.3) (38.3) (1.9) Operating Income 342.4 315.1 313.1 657.5 612.1 Non-Operating Income (Loss) 1.3 (0.2) 0.3 1.1 5.8 Income Before Taxes And Profit Sharing 343.7 314.9 313.4 658.6 618.0 Income Tax and Social Contribution (10.8) (8.7) (13.8) (19.5) (27.9) Variable Compensation (72.7) (73.2) (50.1) (145.9) (111.9) Minority Interest (2.8) (2.8) (5.4) (5.7) (8.5) Net Income 257.3 230.2 244.1 487.5 469.7 1Q26 2Q25 1H26 1H252Q26
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Cores Gráficos Status Sem link/desatualizado Com link, sem dados Com link, com dados/atualizado Com link, rever dados /atualizado, rever dados #DEDDD7 #232222 #A6874B #244566 Banco ABC Brasil S.A. Av. Tenente Negrão, 100 | 20th floor | Itaim Bibi | São Paulo–SP CEP: 01453-000 | Tel: +55 (11) 3170-2500 |abcbrasil.com.br