Earnings release
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Share price at 10/19/2026 ROMI3 - R$ 7.53 per share Market value R$ 701.6 million US$ 138.7 million Number of shares Common: 93,170,747 Free float = 50.8% Earnings Conference Call Simultaneous translation (Portuguese - English) October 21, 2026 - 11:00 a.m. (São Paulo) | 3:00 p.m. (London) | 10:00 a.m. (New York) Click here to access the conference call Zoom ID 833 2484 4710 +55 11 4680 6788 3Q26 Earnings Release October 20, 2026
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2 Earnings Release 3rd quarter of 2026 Summary Summary .......................................................................................................................................................................................................................................... 2 Message from Management ................................................................................................................................................................................................ 3 Highlights ......................................................................................................................................................................................................................................... 4 Other Highlights .......................................................................................................................................................................................................................... 4 Corporate Profile ..........................................................................................................................................................................................................................6 Current Economic Scenario ................................................................................................................................................................................................. 7 Industrial Entrepreneur Confidence Index – ICEI ............................................................................................................................................ 7 Average Installed Capacity Utilization (UCI) ....................................................................................................................................................... 8 Market .................................................................................................................................................................................................................................................9 Order Intake ................................................................................................................................................................................................................................9 Order Backlog ........................................................................................................................................................................................................................... 10 Net Operating Revenue by Business Unit ............................................................................................................................................................. 10 BURKHARDT+WEBER MACHINES................................................................................................................................................................................... 11 Net Operating Revenue per Geographical Region ........................................................................................................................................... 11 Gross and Operating Margins ........................................................................................................................................................................................... 12 EBITDA and EBITDA Margin .............................................................................................................................................................................................. 13 Adjusted Profit for the Period ........................................................................................................................................................................................ 13 Recognition of Tax Credits ........................................................................................................................................................................................... 134 Evolution of Net Cash (Debt) Position ....................................................................................................................................................................... 15 Financial Position ....................................................................................................................................................................................................................... 16 Capital Markets ........................................................................................................................................................................................................................... 17 Consolidated Balance Sheet .............................................................................................................................................................................................. 18 Consolidated Income Statement ................................................................................................................................................................................... 19 Consolidated Cash Flow Statement ............................................................................................................................................................................ 20 Attachment I – Income Statement by Business Unit...................................................................................................................................... 21 Attachment II - Financial Statements of B+W ................................................................................................................................................... 23
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3 Earnings Release 3rd quarter of 2026 Message from Management We concluded the third quarter of 2026 with growth in consolidated order intake and order backlog, driven by the German subsidiary B+W, in an environment that remai ns challenging for industrial investments. Order in take reached R$421.5 million, an increase of 8.5% compared to 3Q25, while the order backlog reached R$992.7 million, representing growth of 10.9% over the same period, expanding our business outlook for the coming quarters. At B+W, we secured R$252.1 million in new orders during the quarter, highlighted by a co ntract worth approximately R$200 million with a global corporation for the supply of high-precision industrial machine s, with deliveries scheduled for 2027, 2028 and 2029. This achievement reinforces our ability to develop highl y complex and customized technological solutions and provides greater long-term business visibility for the Unit. Revenue for the quarter, in turn, reflected the delivery schedules of ongoing projects, with a greater concentration of deliveries expected in the fourth quarter of 2026. Consolidated operating performance continued to be af fected by lower revenue volumes, which totaled R$257.1 million in 3Q26, representing a decrease of 26.4% compared to the same period of 2025. In this context, we maintained a gross margin of 26.1%, close to the level recorded in 3Q25, while adjusted EBITDA reached R$10.2 million, with a margin of 4.0%. We remain focused on opera tional efficiency, aligning resources with demand and executing our order backlog. In the ROMI Machines Unit, customers' cautious stanc e regarding investment decisions continued to influe nce the pace of business. The diversification of our soluti ons, particularly machine rental and PRODZ, remains relevant in supporting our customers in their modernization and expansion projects. The Castings and Machining Unit continues to face reduced demand in the commercial automotive, agricultural and wind energy sectors, impacting production volumes a nd fixed cost absorption. Despite this scenario, ma rgins improved compared to the previous quarter. We remain focused on improving production processes, increasi ng productivity and developing new business opportunities. We remain confident in our competitive advantages, supported by our product technology, close relationships with customers and the diversification of our solutions and markets. We will continue investing in innovation and strengthening our commercial and service structures, maintaining discipline in resource management and our commitment to the success of our customers, employees and partners. Luiz Cassiano Rando Rosolen - Chief Executive Officer Santa Bárbara d’Oeste – São Paulo, October 20, 2026 ROMI S.A. (“ROMI” or “Company”) (B3: ROMI3), domest ic market leader in the Machine Tools and Plastic Proc essing Machines markets, as well as an important producer of Rough and Machined Cast Iron Parts, announces its results for the third quarter of 2026 (“3Q26”). Except where ot herwise stated, ROMI’s operating and financial infor mation is presented on a consolidated basis, in accordance with the International Financial Reporting Standards (IFRS). Statements contained in this release related to ROMI's business outlook, projections of operating and financial results and references to the Company's growth potential are mere forecasts and have been based on Management's expectations regarding its future performance. These expectations are highly dependent upon market beha vior, the economic situation in Brazil, the industry and international markets. Therefore, they are subject to changes. Investor Relations - Contact Fábio B. Taiar – Investor Relations Officer (19) 3455-9418 | dri@romi.com
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4 Earnings Release 3rd quarter of 2026 Highlights Consolidated order intake reached R$421.5 million in 3Q26, an increase of 8.5% compared to 3Q25. ▪ The consolidated order backlog increased by 10.9% compared to 3Q25, with emphasis on the B+W Machines Unit, whose order backlog grew by 41.5%. ▪ Consolidated order intake increased by 8.5% compared to 3Q25, with emphasis on the B+W Machines Unit. ▪ The consolidated net cash position improved by R$67.7 million in 3Q26, driven by the German subsidiary B+W , which secured contracts totaling approximately R$250 million. ▪ The recognition of tax credits, resulting from final favorable court decisions in social security proceedings, totaled R$46 .8 million, with a positive impact of R$35.7 million on net income for the quarter. Other Highlights On September 24, 2026, the Company’s Board of Directors approved the payment of interest on capital (JCP) in the gross amount of R$26.1 million (equivalent to R$0.28 per share), to be paid by December 31, 2027. In the third quarter of 2026, Romi participated in two major international trade fairs for the industrial machinery and equipment sector: IMTS (International Manufacturing Technology Show), held in the United States, and AMB (International Exhibition for Metal Working), held in Germany. Participation in these events reinforces the Company’s commitment to technological innovation, strengthening its presence in international markets and expanding strategic relationships. On September 5, 2026, Fundação Romi, sponsored by Romi S.A., held an event celebrating the 70th anniversary of the Romi-Isetta, the first car produced in Brazil. The event brought together 42 vehicles and more than 2,000 participants, celebrating an important milestone in the Company’s history and its pioneering role in Brazilian industry. Adjusted EBITDA R$10.2 million margin of 4.0% Order Intake R$421.5 million Order Backlog R$992.7 million
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5 Earnings Release 3rd quarter of 2026 (*) 3Q25, 2Q26 and 3Q26: EBIT and EBITDA were adjusted by the amounts of R$77, (R$15) and (R$18,617), respectively; and net income by the amounts of R$74, (R$15) and (R$35,743), respectively , related to the recognition of the present value adjus tment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. (*) 9M25 and 9M26: EBIT and EBITDA were adjusted by the amounts of (R$971 ) and (R$18,617), respectively; and net income by the a mounts of (R$949) and (R$35,743), respectively, related to the recognition of the present value adjustment (PVA), as wel l as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. (**) Of the investments made in 3Q25, 2Q26 and 3Q26, the amounts of R$34.1 million, R$34.8 million and R$42. 1 million, respectively, refer to machines manufactured by the Company and allocated to the machine rental business. Through September 2025 and 2026, total investments amounted to R$100.6 million and R$113.0 million, respectively. R$'000 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 9M25 9M26 Chg. 9M26/9M25 Revenue ROMI Machines (units) 225 245 268 9.4% 19.1% 662 636 -3.9% Burkhardt+Weber (units) 4 4 1 -75.0% -75.0% 12 7 -41.7% Rough and Machined Cast Iron Parts (tons) 2,728 2,095 1,851 -11.7% -32.2% 7,658 5,800 -24.3% Net Operating Revenue 349,283 334,777 257,068 -23.2% -26.4% 938,473 812,816 -13.4% Gross margin (%) 26.5% 23.5% 26.1% 26.2% 24.8% Operating Income (EBIT) 20,288 6,611 9,504 43.8% -53.2% 32,917 6,271 -80.9% Operating margin (%) 5.8% 2.0% 3.7% 3.5% 0.8% Operating Income (EBIT) - adjusted (*) 20,365 6,59 6 (9,113) -238.2% -144.7% 31,946 (12,346) -138.6% Operating margin (%) - adjusted (*) 5.8% 2.0% -3.5% 3. 4% -1.5% Net Income 27,356 13,925 42,698 206.6% 56.1% 53, 818 58,988 9.6% Net margin (%) 7.8% 4.2% 16.6% 5.7% 7.3% Net Income - adjusted (*) 27,434 13,911 6,955 -50.0% -74.6% 52,873 23,245 -56.0% Net margin (%) - adjusted (*) 7.9% 4.2% 2.7% 5.6% 2.9% EBITDA 37,934 26,832 28,819 7.4% -24.0% 84,691 62,999 -25.6% EBITDA margin (%) 10.9% 8.0% 11.2% 9.0% 7.8% EBITDA - adjusted (*) 38,011 26,817 10,202 -62 .0% -73.2% 83,720 44,380 -47.0% EBITDA margin (%) - adjusted (*) 10.9% 8.0% 4.0% 8.9% 5. 5% Investments ( ** ) 58,257 42,049 54,617 29.9% -6.2% 144,189 141 ,775 -1.7%
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6 Earnings Release 3rd quarter of 2026 Corporate Profile Founded in 1930, ROMI is a leader in the Brazilian m arket for industrial machines and equipment, and a key manufacturer of cast and machined parts. Notably, ROMI is publicly listed on the B3 exchange's prestigious "New Market" segment, which is dedicated to companies with a strong commitment to corporate governance. Specializing in an extensive range of machine tools, ROMI manufactures Conventional Lathes, Computerized Numerical Control (CNC) Lathes, Lathing Ce nters, Machining Centers, Vertical and Horizontal Heavy and Extra-Heavy Lathes, and Borin g Mills. Additionally, ROMI manufactures Plastic Injection and Blow Molding Machines, as well as gray or ductile (nodular) cast iron parts, both raw and machined. A distinguishin g feature of ROMI's products and services lies in its incorporation of Industry 4.0 technologies across its products and services. These advanced capabilities facilitate the intelligent utilization of data generated by ROMI equipment. The data can be processed internally throug h built-in artificial intelligence or transmitted via networks (connectivity) to a central analysis site. These high-quality equipment and solutions are globally distributed and widely ado pted across various industrial sectors. Industries such as agricultural machinery, capital goods, consumer goods, packaging, tooling, hydraulic equipment, sanitation, automotive, and wind energy rely on ROMI's machinery for their operations. ROMI operates a network of thirteen manufacturing units . These units encompass four facilities dedicated to the final assembly of industrial machinery, two foundries, four units for machining mechanical components, two units for manufacturing steel sheet components, and one unit for the assembly of electronic panels. While eleven units are based in Brazil, two are located in Germany. The Company's production capacity amounts to approximately 2,900 industrial machines and 50,000 metric tons of castings per year.
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7 Earnings Release 3rd quarter of 2026 Current Economic Scenario The year 2026 continues to be marked by a cautious en vironment among industrial entrepreneurs. In October 2026, the Industrial Entrepreneur Confidence Index (ICEI) reached 46.2 points, remaining below the 50-point threshold, which separates confidence from lack of confidence. This result reinforces the cautious stance among industrial entrepreneurs, especially regarding investment decisions, amid uncer tainties in the economic environment, restrictive credit conditions and persistently high inte rest rates, which continue to influence expectations and the pace of recovery in industrial activity. The external environment remains marked by uncertainties regarding growth prospects in major global economies, monetary policies, import tariffs and persistent geopolitical tensions, factors that continue to influence investment decisions and global trade dynamics. In this context, ROMI continues to strengthen its commercial and after-sales service structures at its overseas subsidiaries, aiming to expand its prese nce in the markets where it operates, identify new business opportunities and consistently enhance customer experience. Industrial Entrepreneur Confidence Index – ICEI Source: CNI - ICEI, October 2026.
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8 Earnings Release 3rd quarter of 2026 Average Installed Capacity Utilization (UCI) According to data from the National Confederation of Indu stry (CNI), the Installed Capacity Utilization (UCI) Index of the Brazilian indu stry reached 69% in August 2026. The indicator was 1 percentage point below the level recor ded in the same period of the previous year, signaling a still moderate pace of industrial activity. Source: CNI - UCI, August 2026. The capital goods industry is dynamic, requiring ope rational flexibility and continuous adjustments to production levels in response to market c onditions. In this context, ROMI has continuously focused its efforts on improving its produ ction processes, seeking greater efficiency, resource optimization and operational agi lity. Initiatives focused on automation, digitalization and continuous process improvement contribute to strengthening the Company's competitiveness and its ability to adapt to fluctuations in demand. The Company has strategically prioritized the develop ment of new product generations aligned with the technological advancements of Industry 4.0. This strategic focus has yielded significant advancements in technological content, resul ting in a successful market reception of our recent product launches, both domestically and internationally. Looking ahead, ROMI remains committed to launching new machine generation s and integrating cutting-edge technologies into our product portfolio, ensuring our continued relevance and competitiveness in the industry. In mid-2020, we also launched a solution for our customers, the rental of ROMI machines. This solution has proven to be highly compe titive and has provided our customers with more business opportunities. With the aim of financially supporting our customers, in 2022 we created PRODZ, a company which offers credit lines for the purchase of machines, directly from ROMI, in an easy, agile, digital and uncomplicated way. Since 2022, PRODZ has supported 651 businesses, totaling R$258.0 million in credits gr anted to our customers. These new solutions have supported a large number of customers on their journeys of growth and success, demonstrating ROMI's strategic purpose of taking care of the success of its customers. In the foreign market, we have continuously worked to i mprove our customer service structures, aiming to provide an increasingly satisfacto ry experience. We are convinced that this ongoing commitment is essential to consolidate our presence and promote sustainable and consistent international growth.
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9 Earnings Release 3rd quarter of 2026 Market The Company’s main competitive advantages in the market – continuous investments in product development and cutting-edge solutions, a direc t domestic distribution network, in- house and ongoing technical assistance, machine rental services, availability of attractive local- currency financing for customers, and short product de livery times – are widely recognized, reinforcing the traditional and prestigious reputation of the ROMI brand. Order Intake * The informed amounts related to order intake and order backlog do not include parts and services. In 3Q26, the ROMI Machines Unit recorded a 15.0% decrease in order intake compared to the same period of 2025, reflecting the continued cau tious stance regarding investment decisions in the industrial sector. In this context, the Company maintains its efforts focused on identifying new business opportunities, strengthening its commercial operations and developing technological solutions aligned with its customers' needs. As previously mentioned, the new product generations, w ith important technological evolutions in mechatronics, thermal compensation and connectivity, also allowed the Company to seek competitive alternatives to enable new business for customers, such as machine rental. In 3Q26, 34 new machines were rented, or 38 new contracts (59 machines in 3Q25 or 65 new contracts), totaling approximately R$17.4 million (R$23.2 million in 3Q25). The German subsidiary B+W recorded R$252.1 million in new orders in 3Q26, representing an increase of 63.8% compared to the same period of 2025. This performance was highlighted by the signing of a significant contra ct with a global corporation, valued at approximately R$200 million, for the supply of high-p recision industrial machines, with deliveries scheduled between 2027, 2028 and 2029. The Castings and Machining Unit recorded a 63.6% dec rease in order intake in 3Q26 compared to the same period of 2025, reflecting the con tinued slowdown in the commercial automotive and agricultural segments. Order Entry (R$ 000) Gross Values, sales taxes included 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q2 5 9M25 9M26 Chg. 26/25 ROMI Machines 172,850 211,500 146,892 -30.5% -15.0% 633,550 534,579 -15.6% Burkhardt+Weber Machines 153,835 61,019 252,050 313.1% 63.8% 336,703 393,320 16.8% Rough and Machined Cast Iron Parts 61,837 36,913 22,503 -39.0% -63.6% 173,90 8 94,892 -45.4% Total * 388,522 309,432 421,445 36.2% 8.5% 1,144,161 1 ,022,791 -10.6%
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10 Earnings Release 3rd quarter of 2026 Order Backlog * The informed amounts related to order intake and order backlog do not include parts and services. In 3Q26, the order backlog increased by 10.9% compar ed to the same period of 2025. The increase was driven by the growth in the order backlog of the Burkhardt+Weber Machines Unit, which continued to demonstrate its strong capability in developing advanced technological solutions characterized by a high level of complexity and customization. Net Operating Revenue by Business Unit The Company’s net operating revenue in 3Q26 totaled R$2 57.1 million, representing a decrease of 26.4% compared to 3Q25. This performance reflects lower revenues across all three Business Units, with the greatest impact from the B +W Machines Unit, followed by the Castings and Machining Unit and the ROMI Machines Unit. ROMI MACHINES The net operating revenue of this Business Unit reache d R$183.0 million in 3Q26, representing a decrease of 7.5% compared to the same p eriod of 2025. This performance mainly reflects the postponement of machine deliveries and the corresponding revenue recognition to subsequent periods, as well as the effe cts of exchange rate fluctuations, particularly the appreciation of the Brazilian Real against the US Dollar and the Euro. It is important to highlight that revenue from the machine rental business has become increasingly relevant to this Unit’s total revenue. Unlike traditional sales, revenue from rentals is recognized monthly throughout the term of the contracts , contributing gradually and on a recurring basis to the Company’s results. Order Backlog (R$ 000) Gross Values, sales taxes included 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 ROMI Machines 328,655 268,530 237,014 -11.7% -27.9% Burkhardt+Weber Machines 512,629 486,869 725,352 49.0% 41.5% Rough and Machined Cast Iron Parts 53,970 46,581 30,330 -34.9% -43.8% Total * 895,254 801,980 992,696 23.8% 10.9% Net Operating Revenue (R$ 000) 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 9M25 9M26 Chg. 26/25 ROMI Machines 197,815 207,992 183,003 -12.0% -7.5% 562,633 512,098 -9.0% Burkhardt+Weber Machines 99,549 88,696 39,614 -55.3% -60.2% 230 ,895 193,228 -16.3% Rough and Machined Cast Iron Parts 51,919 38,089 34,451 -9.6% -33.6% 144, 945 107,490 -25.8% Total 349,283 334,777 257,068 -23.2% -26.4% 9 38,473 812,816 -13.4%
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11 Earnings Release 3rd quarter of 2026 BURKHARDT+WEBER MACHINES The German subsidiary B+W recorded net operating rev enue of R$39.6 million in the third quarter of 2026, representing a decrease of 60.2 % compared to the same period of the previous year. This performance reflects the charac teristics of the projects developed by this Business Unit, which involve a high degree of comple xity and customization, resulting in revenue recognition in accordance with their respective execution and delivery schedules, with a greater concentration of revenue expected in the fourth quarter of 2026. ROUGH AND MACHINED CAST IRON PARTS The net operating revenue of this Business Unit totaled R$34.5 million in 3Q26, representing a decrease of 33.6% compared to 3Q25. This performance reflects the continued moderate demand environment, particularly in the comm ercial automotive, wind energy and agricultural machinery segments, which continue to influence the business volume of this Unit. Net Operating Revenue per Geographical Region The domestic market accounted for 66% of ROMI’s consolidated revenue in 9M26 (66% in 9M25). Considering the revenue obtained in the external market, which considers sales made by ROMI’s subsidiaries abroad (Germany, China, Spain, the United States, France, Italy, Mexico and the United Kingdom) and direct sales to other marke ts, the distribution of ROMI’s consolidated revenue by geographical region was as follows: The following shows the foreign market revenue, in Reais (R$) and in US dollars (US$): 9M25 9M26 Brazil 66% Europe 19% LatAm 3% USA 5% Asia 7% Brazil 66% Europe 18% LatAm 2% USA 7% Asia 7% Foreign Sales 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 9M25 9M26 Chg. 26/25 Net Sales (R$ million) 129.7 117.7 66. 5 -43.5% -48.7% 324.0 269.4 -16 .9% Net Sales (US$ million) 23.8 23.3 12 .9 -44.6% -45.8% 57.6 52.4 -9 .0% Accumulated QUARTER
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12 Earnings Release 3rd quarter of 2026 Gross and Operating Margins The gross margin in 3Q26 reached 26.1%, representing a slight decrease of 0.4 percentage points compared to 3Q25, remaining relative ly stable despite the lower revenue volume during the quarter. In turn, the adjusted operatin g margin (adjusted EBIT) was negative at 3.5%, representing a decrease of 9.4 percentage points compared to 3Q25, mainly reflecting the operating performance of the B+W Machin es and Castings and Machining Business Units. (*) 3Q25, 2Q26 and 3Q26: EBIT and EBITDA were adjusted by the amounts of R$77, (R$15) and (R$18,617), respectively; and net income by the amounts of R$74, (R$15) and (R$35,743), respectively , related to the recognition of the present value adjus tment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. (*) 9M25 and 9M26: EBIT and EBITDA were adjusted by the amounts of (R$971 ) and (R$18,617), respectively; and net income by the a mounts of (R$949) and (R$35,743), respectively, related to the recognition of the present value adjustment (PVA), as wel l as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. ROMI MACHINES The gross margin of this Business Unit reached 36.9% in 3Q26, representing an increase of 0.8 percentage points compared to the same quarter of 2025, influenced by the revenue mix during the period. Despite the challenging macroecon omic environment and lower revenue volume, the Unit maintained a consistent gross margin. However, due to the lower revenue volume, the adjusted EBIT margin decreased by 6.0 percentage points compared to 3Q25. BURKHARDT+WEBER MACHINES The gross margin of this Business Unit reached 21.5% in the first nine months of 2026, representing an increase of 5.7 percentage points compared to the same period of 2025. The adjusted operating margin also improved, from -4.8% in 9M25 to -1.8% in 9M26, representing an increase of 3.0 percentage points. Gross Margin 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 9M25 9M26 Chg. pp 2026/2025 ROMI Machines 36.1% 36.8% 36.9% 0.1 0.8 41.1% 36.9% (4.2) Burkhardt+Weber Machines 23.4% 16.2% 15.7% (0.5) (7.7) 15.8% 21.5% 5.7 Rough and Machined Cast Iron Parts -4.1% -31.9% -19.1 % 12.8 (15.0) -14.8% -27.1% (12.3 ) Total 26.5% 23.5% 26.1% 2.6 (0.4) 26.2% 24.8% (1.4) EBIT Margin - Adjusted (*) 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 9M25 9M26 Chg. pp 2026/2025 ROMI Machines 13.5% 12.3% 7.5% (4.8) (6.0) 16.4% 8.6% (7.8) Burkhardt+Weber Machines 4.8% 1.3% -20.1% (21.4) (24.8) -4.8% -1.8% 3.0 Rough and Machined Cast Iron Parts -21.4% -52.9% -43. 0% 9.9 (21.6) -33.4% -49.1% (15. 7) Total 5.8% 2.0% -3.5% (5.5) (9.4) 3.5% -1.5% (5.0) Quarter Quarter Accumulated Accumulated
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13 Earnings Release 3rd quarter of 2026 ROUGH AND MACHINED CAST IRON PARTS The gross margin of this Business Unit decreased by 1 5.0 percentage points compared to 3Q25. The adjusted operating margin (adjusted EBIT) decreased by 21.6 percentage points over the same period. This performance mainly reflec ts the lower production volume, which impacted fixed cost absorption and the Unit's profitabili ty. Despite this scenario, margins showed a favorable evolution throughout 2026, particul arly in 3Q26, with improvements of 12.8 percentage points in gross margin and 9.9 percentage points in adjusted operating margin compared to the previous quarter. EBITDA and EBITDA Margin In 3Q26, operating cash generation, measured by adjus ted EBITDA, reached R$10.2 million, representing an adjusted EBITDA margin of 4.0% in the quarter, as shown in the table below: (*) 3Q25, 2Q26 and 3Q26: EBIT and EBITDA were adjusted by the amounts of R$77, (R$15) and (R$18,617), respectively; and net income by the amounts of R$74, (R$15) and (R$35,743), respectively , related to the recognition of the present value adjus tment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. (*) 9M25 and 9M26: EBIT and EBITDA were adjusted by the amounts of (R$971 ) and (R$18,617), respectively; and net income by the a mounts of (R$949) and (R$35,743), respectively, related to the recognition of the present value adjustment (PVA), as wel l as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. Adjusted Profit for the Period (*) Adjusted net income in 3Q26 was R$7.0 million. Reconciliation of Net Income to EBITDA (R$ 000) 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 9M25 9M26 Chg. 2026/2025 Net Income 27,356 13,925 42,698 206.6% 56.1% 53,818 58,988 9.6% Income tax and social contributions 4,955 845 (5,883) -796.2% -218.7% (4) (4,280) 106900.0% Net Financial Income (12,023) (8,159) (27, 311) -234.7% -127.2% (20,897) (48,437) 131.8% Depreciation and amortization 17,646 20,221 19,315 -4.5% 9.5% 51,774 56,728 9.6% EBITDA 37,934 26,832 28,819 7.4% -24.0% 84,691 62,999 -25.6% EBITDA Margin 10.9% 8.0% 11.2% 26.6% 7.8% (18.8) EBITDA - Adjusted (*) 38,011 26,817 10,202 -62.0% -73.2% 83,720 44,380 -47.0% EBITDA Margin - Adjusted (*) 10.9% 8.0% 4.0% 26.2% 5.5% (20.7) Total Net Operating Revenue 349,283 334,777 257, 068 -23.2% -26.4% 938,473 812,816 -13.4% Quarter Accumulated
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14 Earnings Release 3rd quarter of 2026 Recognition of Tax Credits – Social Security Proceeding In August 2009, the Company filed two writs of mandamus seeking recognition of the non-incidence of employer social security contribution s on certain payroll-related amounts, including the first 15 days of leave due to illness or accident, maternity leave pay, among others, as well as the recovery of amounts unduly paid. Following partially favorable decisions and the judgment of appeals, the Federal Regional Court of the 3rd Region recognized the Company's right to the non-incidence of social security contributions on the aforementioned amounts, subject to t he limitations subsequently established by the Federal Supreme Court regarding the constitutional vacation bonus. Under Theme 985, the Federal Supreme Court (STF) ruled that social security contributions are levied on this amount, with a modulation of effects preserving payments made up to September 14, 2020, by taxpayers who were already challenging the matter in court. The decisions became final and unappealable at the en d of August 2026. Following the definitive conclusion of the proceedings, Management, together with its legal and tax advisors, concluded, in accordance with CPC 25 – Provisions, C ontingent Liabilities and Contingent Assets, that the realization of the tax credits had become virtually certain. Accordingly, the Company recognized tax credits totaling R$46,752 in the period ended September 30, 2026. The recognition of these credits had the following imp acts on the income statement for the third quarter of 2026: (i) financial income: R$23, 062; (ii) other operating income: R$18,582; and (iii) current income tax and social con tribution on net income: R$5,935, resulting in a net income impact of R$35,709. The tax credits will be submitted for approval by the Brazilian Federal Revenue Service (Receita Federal do Brasil) for subsequent offset agai nst taxes payable by the Company, in accordance with applicable administrative procedures.
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15 Earnings Release 3rd quarter of 2026 Evolution of Net Cash (Debt) Position The main changes in net cash position during 9M26, in thousands of reais, are described below: *The balances recognized under “Investments” are net of the impacts recognized in accordance with CPC 06 (R2) - Leases, equivalent to international standard IFRS 16 - Leases. The evolution of the net cash position in the first nine months of 2026 showed the following variations: a) Investments aimed at maintaining and improving the prod uctivity, flexibility and competitiveness of the Company's industrial facilities and, mainly, related to the machine rental business; b) Cash consumption related to inventories reflects the current order backlog, especially at the German subsidiary B+W; c) Customer advances amounting to R$91.3 million, mainly from the German subsidiary B+W, as described in the Order Intake section.
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16 Earnings Release 3rd quarter of 2026 Financial Position The Company’s borrowings are used mainly for investm ents in the modernization of its manufacturing facilities, research and development of new products, and financing of exports and imports. On September 30, 2026, the amount of fin ancing in local currency was R$354.1 million, and in foreign currency R$117.1 million, to taling R$471.2 million, of which R$158.9 million maturing in up to 12 months. Short-term investments are made with prime institutions with low credit risk and their yield is mainly linked to the Interbank Certificate of D eposit (CDI). The consolidated net cash position as at September 30, 2026 was negative by R$101.5 million. On September 30, 2026, the Company recorded R$369.7 m illion as cash and cash equivalents and short-term investments. The balances recorded under “Finame Manufacturer Fina ncing” are not used in the calculation of the Company’s net debt. On September 30, 2026, the Company did not have any derivative transactions.
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17 Earnings Release 3rd quarter of 2026 Capital Markets Share Performance ROMI3 x Ibovespa Period: October 21, 2024 to October 19, 2026 Note: The performance of ROMI3 shares shown in the graph considers the retroactive calculation of the impact of bonu ses that occurred in March 2023 and March 2024 to reflect the new number of shares outstanding after these events. On October 19, 2026, the Company's common shares (ROM I3), quoted at R$7.53, recorded a depreciation of 28.6% since October 21, 20 24, and a depreciation of 6.1% since December 30, 2025. The Ibovespa index recorded an a ppreciation of 57.3% and 27.3%, respectively, over the same periods. The Company's market value on October 19, 2026, was R $701.6 million. The average daily trading volume during 3Q26 was R$1.6 million.
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18 Earnings Release 3rd quarter of 2026 Consolidated Balance Sheet Consolidated Balance Sheet IFRS (R$ 000) ASSETS 09/30/25 12/31/25 06/30/26 09/30/26 LIABILITIES A ND SHAREHOLDER'S EQUITY 09/30/25 12/31/25 06/30/26 09/3 0/26 CURRENT 1,537,432 1,715,048 1,617,693 1,686,730 CURRENT 742,568 730,114 740,045 887,5 77 Cash and Cash equivalents 204,420 376,534 340,523 348,583 Loans and financing 95 ,793 129,809 157,598 158,912 Financial investments 59,793 99,567 27,762 21,078 Finame manufacturer financing 156,567 156,283 150,842 1 49,684 Trade accounts receivable 200,934 210,389 178,249 144,993 Trade accounts payabl e 113,832 73,925 111,053 117,34 2 Trade accounts receivable - PRODZ financing 62,842 67,129 72,576 66,849 Payroll and related taxes 50,418 39,349 40,981 46,377 Onlending of Finame manufacturer financing 170,977 174,778 172,316 175,125 Taxe s payable 13,592 16,098 16,388 12,243 Inventories 739,316 696,508 717,032 766,479 Advances from customers 227,729 224,972 195,394 316,260 Inventories of rental machines intended for sale 30, 900 42,942 53,380 57,511 Profit sharing payable 2,650 4,610 782 1,120 Recoverable taxes 36,756 21,821 26,7 09 75,444 Dividends and interest on capital 28,955 28,930 19,175 40,928 Other receivables 31,494 25,380 29,146 30,668 Provision for contingent liabilities 7,347 9,657 9,625 9,336 Other payables 45,685 46,481 38,207 35,375 NON CURRENT 435,305 437,753 453,296 4 82,518 NON CURRENT 602,932 780,068 68 1,901 628,846 Trade accounts receivable 19,455 31,674 27,860 32,043 Loans and financi ng 317,070 481,473 379,926 312,323 Trade accounts receivable - PRODZ financing 24,530 36,383 39,800 49,539 Finame manufacturer financing 241,289 253,901 261,168 276,150 Onlending of Finame manufacturer financing 254,768 259,277 269,644 282,393 Defe rred income and social contribution taxes 36,780 38,731 34,994 34,565 Recoverable taxes 70,395 50,467 52,3 97 44,828 Reserve for contingencies 3,683 498 380 3 73 Deferred income and social contribution taxes 31,397 25,852 27,325 34,835 Other payables 4,110 5,465 5, 433 5,435 Judicial Deposits 19,241 19,549 20,8 16 21,815 Other receivables 15,519 14,551 15,4 54 17,065 TOTAL LIABILITIES 1,345,500 1,510,182 1,421,946 1 ,516,423 INVESTMENTS SHAREHOLDER'S EQUITY 1,229,154 1,246,630 1,248,996 1,265,810 Property, Plant and Equipment 544,222 546,493 546,954 560,769 Capital 988,470 988,470 988,470 988,470 Investment Properties 14,283 13,854 13,854 13,854 Profit reserves 153,863 168,589 179,231 195,820 Intangible assets 45,070 45,913 41,058 40,097 Equity valuation adjustments 86,821 89,571 81,295 81,520 NON CONTROLLING INTERESTS 1,658 2,249 1,913 1,735 1,038,880 1,044,013 1,055,162 1,097,238 TOTAL SHAREHOLDERS' EQUITY 1,230,812 1,248,879 1,250,909 1,267,545 TOTAL ASSETS 2,576,312 2,759,061 2,672,855 2,783, 968 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 2,57 6,312 2,759,061 2,672,855 2,783,968
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19 Earnings Release 3rd quarter of 2026 Consolidated Income Statement (*) 3Q25, 2Q26 and 3Q26: EBIT and EBITDA were adjusted by the amounts of R$77, (R$15) and (R$18,617), respectively; and net income by the amounts of R$74, (R$15) and (R$35,743), respectively , related to the recognition of the present value adjus tment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. (*) 9M25 and 9M26: EBIT and EBITDA were adjusted by the amounts of (R$971 ) and (R$18,617), respectively; and net income by the a mounts of (R$949) and (R$35,743), respectively, related to the recognition of the present value adjustment (PVA), as wel l as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. Consolidated Income Statement IFRS (R$ 000) 3Q25 2Q26 3Q26 Chg. 3Q26/2Q26 Chg. 3Q26/3Q25 9M25 9M26 Chg. 2026/2025 Net Operating Revenue 349,283 334,777 257,068 -23.2% -26.4% 938,473 812,816 -13.4% Cost of Goods Sold (256,633) (255,973) (189,875) -25.8% -26.0% (692 ,521) (611,411) -11.7% Gross Profit 92,650 78,804 67,193 -14.7% -27.5% 245,952 201,405 -18.1% Gross Margin % 26.5% 23.5% 26.1% 26.2% 24.8% Operating Expenses (72,362) (72,193) (57,689) -20.1% -20.3% (213 ,035) (195,134) -8.4% Selling expenses (36,183) (33,603) (36,107) 7.5% -0.2% (99, 049) (98,111) -0.9% Research and development expenses (8,017) (8,697) (8,950) 2.9% 11.6% ( 24,540) (25,517) 4.0% General and administrative expenses (26,004) (25,956) (28,863) 11.2% 11.0% (82 ,080) (82,729) 0.8% Management profit sharing and compensation (4,455) (3,661) (3,234) -11.7% -27. 4% (11,828) (9,658) -18.3% Other operating income, net 2,297 (276) 19,465 -7152.5% 74 7.4% 4,462 20,881 368.0% Operating Income (loss) before Financial Results 20,288 6,611 9,504 43.8% -53.2% 32,91 7 6,271 -80.9% Operating Margin % 5.8% 2.0% 3.7% 3.5% Operating Income (loss) before Financial Results - Adjusted (*) 20,365 6,596 (9,113) -238.2% -144.7% 31 ,946 (12,346) -138.6% Operating Margin % - Adjusted (*) 5.8% 2.0% -3.5% 3.4% -1.5% Financial Results, Net 12,023 8,159 27,311 234.7% 127.2% 20,897 48,437 131.8% Financial income 17,825 13,508 35,670 164.1% 100.1% 3 6,846 64,382 74.7% Financial expenses (6,328) (8,300) (7,394) -10.9% 16.8 % (19,315) (23,245) 20.3% Exchange gain (loss), net 526 2,951 (965) -132.7% - 283.5% 3,366 7,300 116.9% Income before income tax and social contribution 32,311 14,770 36,815 149.3% 13.9% 53,814 54,708 1.7% Income before income tax and social contribution Adjusted (*) 32,388 14,755 (4,865) -133.0% -115.0% 52, 843 13,028 -75.3% Income tax and social contribution (4,955) (845) 5,883 796.2% 218 .7% 4 4,280 106900.0% Net Income 27,356 13,925 42,698 206.6% 56.1% 53,818 58,988 9.6% Net Margin % 7.8% 4.2% 16.6% 5.7% 7.3% Net income - Adjusted (*) 27,434 13,910 6,955 -50.0% -74.6% 52,87 3 23,244 -56.0% Net Margin % - Adjusted (*) 7.9% 4.2% 2.7% 5.6% 2.9% Net profit concerning: Controlling interests 27,311 13,899 42,677 207.1% 56.3% 53 ,616 58,907 9.9% Non controlling interests 45 26 21 -19.2% -53.3% 202 81 -59.9% EBITDA 37,934 26,832 28,819 7.4% -24.0% 84, 691 62,999 -25.6% Profit for the period 27,356 13,925 42,698 206.6% 56.1% 53 ,818 58,988 9.6% Income tax and social contribution 4,955 845 (5,883) -796.2% -2 18.7% (4) (4,280) 106900.0% Financial result, net (12,023) (8,159) (27,311) 234.7% -127.2 % (20,897) (48,437) 131.8% Depreciation and amortization 17,646 20,221 19,315 -4.5% 9.5% 51,7 74 56,728 9.6% EBITDA Margin % 10.9% 8.0% 11.2% 9.0% 7.8% EBITDA - Adjusted (*) 38,011 26,817 10,202 -62.0% -73.2% 83,720 44,380 -47.0% EBITDA Margin % - Adjusted (*) 10.9% 8.0% 4.0% 8.9% 5.5% Nº of shares in capital stock (th) 93,171 93,171 93,171 93,171 93,171 Profit per share - R$ 0.29 0.15 0.46 0.58 0.63
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20 Earnings Release 3rd quarter of 2026 Consolidated Cash Flow Statement IFRS (R$ 000) 3Q25 2Q26 3Q26 9M25 9M26 Cash from operating activities Net Income before taxation 32,311 14,770 36,81 5 53,814 54,708 Financial expenses and exchange gain (10,149) (1, 269) 12,645 (64,983) 1,526 Depreciation and amortization 17,287 20,221 19,315 51,415 56,728 Gain from Legal Proceedings - - (46,751) - (46,751) Allowance for doubtful accounts and other receivabl es 10,830 10,485 1,484 (2,211) 3, 578 Proceeds from sale of fixed assets and intangibles 1 5,041 21,500 (46,344) 39,561 (1,536) Provision for inventory realization 114 1,94 0 1,825 2,931 2,983 Reserve for contingencies 2,355 (580) (2 ,038) 2,617 (2,699) Trade accounts receivable (36,412) (26,019) 31,6 81 (6,191) 40,439 Related Parties - - - - - Onlending of Finame manufacturer financing (4,095) (39,558) (16,349) 407 (23,661) Inventories (8,257) 4,398 4,366 (34,61 6) (27,754) Recoverable taxes, net 1,226 2,812 5,829 (23,876) 430 Judicial deposits - - - - - Other receivables 7,200 1,910 (5,236) (11,640) (6,767) Trade accounts payable 12,039 18,189 4,826 11,605 44,337 Payroll and related taxes 5,916 5,235 5,39 6 12,322 7,028 Taxes payable (8,909) 4,607 (10,049) (3,6 56) (17,688) Advances from customers (14,277) (5,869) 120,8 66 40,472 91,288 Other payables 4,605 (1,881) (688) 4,295 (10,683) Cash provided by operating activities 26,825 30,8 91 117,593 72,266 165,506 Income tax and social contribution paid (1,467) (654) (719) (2,624) (1,966) Net Cash provided by operating activities 25,358 30,237 116,874 69,642 163,540 Financial Investments (8,560) 10,478 6,684 39,683 78,489 Purchase of fixed assets (49,048) (42,172) (40,782) (142,462) (128,853) Sales of fixed assets 3,629 (1) 1,703 4,797 3,640 Purchase of intangible assets - 126 (57) - (610) Net cash Used in Investing Activities (53,979) (31, 569) (32,452) (97,982) (47,334) Interest on capital paid (2,440) (14,213) (211) (39,992) (15,006) New loans and financing 54,738 4,039 1,703 92,575 5,742 Payments of loans and financing (4,609) (14,581) (80,686) (69,497) (127,491) Interests paid (including Finame manufacturer finan cing) (30,145) (9,896) (10,146) (42,557) (20,374) New loans in Finame manufacturer 59,817 73,440 63,714 158,227 157,835 Payment of Finame manufacturer financing (44,034) (42,362) (45,577) (131,026) (129,314) Net Cash provided by (used in) Financing Activities 33,327 (3,573) (71,203) (32,270) (141,257 ) Increase (decrease) in cash and cash equivalents 4,7 06 (4,905) 13,219 (60,610) (25,051) Exchange variation changes on cash and cash equival ents abroad 4,474 211 (5,159) 2,810 (2,900) Cash and cash equivalents - beginning of period 195, 241 345,218 340,523 262,220 376,534 Cash and cash equivalents - end of period 204,420 34 0,523 348,583 204,420 348,583
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21 Earnings Release 3rd quarter of 2026 Attachment I – Income Statement by Business Unit (*) 3Q25, 2Q26 and 3Q26: EBIT and EBITDA were adjusted by the amounts of R$77, (R$15) and (R$18,617), respectively; and net income by the amounts of R$74, (R$15) and (R$35,743), respectively , related to the recognition of the present value adjus tment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. R$ 000 ROMI Machines Burkhardt + Weber Machines Rough and Machined Cast Iron Parts Total Net Operating Revenue 183,003 39,614 34,451 257,068 Cost of Sales and Services (91,487) (33,387) (65,000) (189,875) Business Units Transfers 413 - 24,374 24,787 Business Units Transfers (24,374) - (413) (24,787) Gross Profit 67,554 6,227 (6 ,587) 67,193 Gross Margin % 36.9% 15.7% -19.1% 26.1% Operating Expenses (53,892) (14,177) (8,237) (76,306) Selling (29,889) (4,998) (1,220 ) (36,107) General and Administrative (15,301) (9,179 ) (4,383) (28,863) Research and Development (7,242) - (1,708) (8,950) Management profit sharing (2,308) - (926) (3,234) Other operating revenue 848 - - 848 Operating loss before Financial Results - Adjusted (*) 13,661 (7,951) (14,824) (9,113) Operating Margin % - Adjusted (*) 7.5% -20.1% -43.0% - 3.5% Depreciation and amortization 12,666 1,87 6 4,774 19,315 EBITDA - Adjusted (*) 26,327 (6,075) (10,050) 10,202 EBITDA Margin % - Adjusted (*) 14.4% -15.3% -29.2% 4.0% R$ 000 ROMI Machines Burkhardt + Weber Machines Rough and Machined Cast Iron Parts Total Net Operating Revenue 197,815 99,549 51,919 349,283 Cost of Sales and Services (106,872) (76,247) (73,514) (256,633) Business Units Transfers 945 - 20,428 21,374 Business Units Transfers (20,428) - (945) (21,374) Gross Profit 71,460 23,302 (2, 112) 92,650 Gross Margin % 36.1% 23.4% -4.1% 26.5% Operating Expenses (44,711) (18,551) (9,023) (72,285) Selling (24,822) (9,523) (1,838 ) (36,183) General and Administrative (12,627) (9,028 ) (4,349) (26,004) Research and Development (6,658) - (1,359) (8,017) Management profit sharing (2,978) - (1,477) (4,455) Other operating revenue 2,374 - - 2,374 Operating loss before Financial Results - Adjusted (*) 26,749 4,751 (11,135) 20,365 Operating Margin % - Ajusted (*) 13.5% 4.8% -21.4% 5.8 % Depreciation and amortization 11,741 1,74 1 4,164 17,646 EBITDA - Adjusted (*) 38,490 6,492 (6,971) 38,011 EBITDA Margin % - Adjusted (*) 19.5% 6.5% -13.4% 10.9% Income Statement by Business Units - 3Q26 Income Statement by Business Units - 3Q25
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22 Earnings Release 3rd quarter of 2026 (*) 9M25 and 9M26: EBIT and EBITDA were adjusted by the amounts of (R$971) and (R$18,617), respectively; and net income by the amounts of (R$949) and (R$35,743), respectively, related to the recognition of the present value adjustment (PVA), as wel l as the impacts of the Vila Romi Residence and Adara projects and the social security proceeding. R$ 000 ROMI Machines Burkhardt + Weber Raw and Machined Cast Iron Parts Total Net Operating Revenue 512,098 193,228 107,490 812,816 Cost of Sales and Services (272,435) (151,664) (187,312) (611,411) Business Units Transfers 2,138 - 5 2,829 54,968 Business Units Transfers (52,829) - ( 2,138) (54,968) Gross Profit 188,973 41,564 (29,131) 201,405 Gross Margin % 36.9% 21.5% -27.1% 24.8% Operating Expenses (144,993) (45,127) (23,632) (213,751) Selling (75,177) (20,202) (2,733) (98,111) General and Administrative (44,784) (24,925) (13,020) (82,729) Research and Development (20,587) - ( 4,930) (25,517) Management profit sharing (6,709) - (2,949) (9,658) Adjusted Other Operating Income 2,264 - - 2,264 Operating loss before Financial Results - Adjusted (*) 43,980 (3,563) (52,763) (12, 346) Operating Margin % - Ajusted (*) 8.6% -1.8% -49.1% -1. 5% Depreciation and amortization 37,552 5,366 13,811 56,728 EBITDA - Adjusted (*) 81,532 1,803 (38, 953) 44,380 EBITDA Margin % - Adjusted (*) 15.9% 0.9% -36.2% 5.5% R$ 000 ROMI Machines Burkhardt + Weber Raw and Machined Cast Iron Parts Total Net Operating Revenue 562,633 230,895 144,945 938,473 Cost of Sales and Services (279,870) (194,389) (218,263) (692,521) Business Units Transfers 2,271 - 5 4,072 56,343 Business Units Transfers (54,072) - ( 2,271) (56,343) Gross Profit 230,963 36,506 (21,517) 245,952 Gross Margin % 41.1% 15.8% -14.8% 26.2% Operating Expenses (139,546) (47,519) (26,940) (214,006) Selling (71,400) (22,526) (5,123) (99,049) General and Administrative (43,671) (24,993) (13,415) (82,080) Research and Development (19,970) - ( 4,570) (24,540) Management profit sharing (7,996) - (3,832) (11,828) Adjusted Other Operating Income 3,491 - - 3,491 Operating loss before Financial Results - Adjusted (*) 91,417 (11,013) (48,457) 31,94 7 Operating Margin % - Ajusted (*) 16.2% -4.8% -33.4% 3. 4% Depreciation and amortization 34,028 5,289 12,457 51,774 EBITDA - Adjusted (*) 125,445 (5,724) (36,00 0) 83,721 EBITDA Margin % - Adjusted (*) 22.3% -2.5% -24.8% 8.9% Income Statement by Business Units - 9M26 Income Statement by Business Units - 9M25
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23 Earnings Release 3rd quarter of 2026 Attachment II - Financial Statements of B+W Burkhardt + Weber Balance Sheet (€ 000) ASSETS 09/30/25 12/31/25 06/30/26 09/30/26 CURRENT 42,060 44,330 48,068 57,936 Cash and Cash equivalents 2,703 5,330 1,450 9,438 Trade accounts receivable 11,030 11,080 10 ,402 6,758 Inventories 25,143 24,537 33,176 39,1 59 Recoverable taxes 717 321 1,069 934 Related Parties 914 1,962 720 212 Other receivables 1,553 1,100 1,251 1,434 NON CURRENT Deferred income and social contribution taxes 2,314 1,734 1,573 2,091 Property, plant and equipment 11,190 11,205 11,014 11,550 Intangible assets 7,197 7,077 6,932 6,802 TOTAL ASSETS 62,760 64,346 67,587 78,379 LIABILITIES AND SHAREHOLDER'S EQUITY 09/30/25 12/31/2 5 30/06/26 09/30/26 CURRENT 39,008 42,702 46,056 58,059 Loans and financing 354 3,777 3,777 229 Trade accounts payable 2,167 1,651 5, 289 2,743 Payroll and related taxes 1,400 916 1,727 1,610 Taxes payable 434 379 841 377 Advances from customers 27,052 28,852 27,3 55 45,885 Other payables 3,893 3,910 3,444 3,112 Related Parties 3,708 3,217 3,624 4,103 NON CURRENT 6,943 3,336 3,124 3,08 6 Loans and financing 3,708 138 - - Deferred income and social contribution taxes 3,235 3,198 3,124 3,086 SHAREHOLDER'S EQUITY 16,809 18,308 18,407 17,234 Capital 7,025 7,025 7,025 7,02 5 Profit (losses) accumulated 9,784 11,283 11,382 10,209 TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY 62,760 64,346 67,587 78,379
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24 Earnings Release 3rd quarter of 2026 (€ 000) 3Q25 2Q26 3Q26 9M25 9M26 Net Operating Revenue 16,136 15,114 6,702 36,660 32,371 Cost of Goods Sold (12,278) (12,659) (5,649) (30,864) (25,459) Gross Profit 3,858 2,455 1,054 5,7 96 6,911 Gross Margin % 23.9% 16.2% 15.7% 15.8% 21.4% Operating Expenses (2,954) (2,264) (2,399) (7,545) (7,534) Selling expenses (1,480) (1,029) (846) (3,576) (3,365) General and administrative expenses (1,474) (1, 235) (1,553) (3,968) (4,170) Operating Income before Financial Results 904 191 (1,345) (1,749) (623) Operating Margin % 5.6% 1.3% -20.1% -4.8% -1.9% Financial Results, Net (16) 105 ( 233) (472) 15 Net Income before tax and social contribution 889 296 (1,578) (2,220) (609) Income tax and social contribution (118) (61 ) 555 898 468 Net income 770 235 (1,023) (1,322) (140) Net Margin % 4.8% 1.6% -15.3% -3.6% -0.4% EBITDA 1,178 492 (1,028) (1,185 ) 282 Net income / loss for the period 770 235 (1,023) (1,322) (140) Income tax and social contribution 118 6 1 (555) (898) (468) Financial income, net 16 (105) 233 472 (15) Depreciation and amortization 274 301 317 564 905 EBITDA Margin % 7.3% 3.3% -15.3% -3.2% 0.9% Burkhardt + Weber Income Statement