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Conference Call and Webcast - Portuguese (with simultaneous interpretation into English) Thursday, November 5, 2026 | 09:00 am (São Paulo) | 07:00 am (NY) CLICK HERE to join the webcast (Webinar ID: 822 3263 8433 | Access code: 404065) Market Value (11/04/26): R$ 3.2 billion | Average daily liquidity (90 days): R$ 51 million RESULTS 3Q26
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 Focus on executing the strategic plan drives improved and consistent results: (i) Pricing discipline; (ii) reduction in costs and expenses; (iii) higher efficiency and asset utilization; (iv) organic growth with lower investment requirements; and (v) contract maturation. Notes: (1) Reconciliation of adjusted Net Income in the exhibits; (2) Excludes capital employed in operations that have not yet contributed to revenue generation; further details in the ROIC section; (3) LTM Adjusted EBITDA; (4) Closing of the Transaction is subject to the fulfillment of customary conditions precedent, including approval by the Administrative Council for Economic Defense (CADE) and authorization by the granting authority; (5) Multiple on Invested Capital. 3Q26 INCREASED OPERATIONAL EFFICIENCY EBITDA up 20% y/y to R$3.5 bn in 3Q26 LTM EBITDA³ per employee up 17% y/y to R$241,000 in 3Q26 CONSISTENT AND DIVERSIFIED ORGANIC GROWTH Net Revenue from Services up 6% y/y in 3Q26 (R$9.5 billion) 2 2 SIMPAR HOLDING DEBT REPURCHASE +R$472 mn in repurchased debt in 3Q26 and R$723 mn in 9M26 72% of the R$1.0 billion debt repurchase target completed Announcement of the sale of CS Porto Aratu in July/26 for R$1.8 bn (EV)4 5.8x MOIC5 over a 3.6-year investment period MONETIZATION OF A NON-LISTED COMPANY Unwinding of cross-shareholdings in CS Mobi Leste and BRT Sorocaba CS Infra takes full ownership of CS Mobi Leste; CS Brasil sells its stake in BRT Sorocaba CS Infra will receive net proceeds of R$65 million ACTIVE PORTFOLIO MANAGEMENT 3Q26: New funding of +R$4.6 billion Average Cost: CDI + 2.2% | Average tenor: 4.7 years ACCESS TO LONG-TERM FUNDING SOURCES GROSS REVENUE R$ 12.7 bn +5% vs. 3Q25 CONTINUING OPERATIONS R$ 137 mn vs. -R$ 129 mn in 3Q25 EBITDA R$ 3.5 bn +20% vs. 3Q25 LTM ROIC (ex-BBC) 13.3% (productive)² +2.8 p.p. above the cost of debt ADJUSTED NET INCOME¹ LOWEST LEVERAGE SINCE THE 2010 IPO Net Debt/EBITDA of 2.7x | Lowest level since the IPO 0.8x y/y reduction in leverage
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 We are pleased to present our results for the third quarter of 2026. We thank our customers, suppliers, and investors for their continued trust, and we recognize the commitment of our PEOPLE, a team of more than 55,000 employees dedicated to serving our customers and anticipating their needs, while sustainably creating long-term value. Our third quarter 2026 results reflect the consistency of our Management Model and disciplined execution, together with the ongoing improvement in operating profitability and capital allocation efficiency. Among other achievements, a key milestone during the quarter was the enhancement of the SIMPAR Group’s capital structure through: (i) R$3.0 billion in private capital raises completed in May 2026 by SIMPAR, MOVIDA, and VAMOS, supported by two anchor investors, JSP and BNDESPar; and (ii) asset monetization. The M&A transactions announced by SIMPAR over the past 12 months represents R$1.4 billion of value creation, achieved over an average investment cycle of 3.3 years, equivalent to a 2.9x MOIC and an average 36% annual IRR. The realization of these returns highlights SIMPAR's disciplined capital allocation capabilities, its ability to identify assets with significant appreciation potential, the execution excellence of our PEOPLE, and its proven track record of monetizing investments while creating substantial value. These results also underscore the intrinsic value of the private companies within our portfolio, revealing additional avenues for shareholder value creation over time. Additionally, in Aug. 2026, SIMPAR announced the sale of its 50% stake in BRT Sorocaba and the acquisition of the remaining 50% interest in CS Mobi Leste SP, in line with its active portfolio management strategy of monetizing a mature concession while acquiring full ownership of a growth asset. Upon closing of the transactions, SIMPAR will receive net proceeds of R$65 million and will hold a 100% ownership interest in CS Mobi Leste SP. In 3Q26, SIMPAR delivered solid consolidated results, reporting Gross Revenue of R$12.7 billion (+4.6% year-over-year), EBITDA of R$3.5 billion (+19.9% year-over-year), and Adjusted Net Income from Continuing Operations of R$137.0 million, compared to a net loss of R$128.6 million in 3Q25. These results do not include the closing of the CS Porto Aratu divestment transaction. EBITDA continues to exceed net Capex: the EBITDA-to-net Capex ratio reached 1.6x LTM as of 3Q26, compared to 1.7x in the same period of 2025 and 0.8x, on average, during the high growth cycle from 2020 to 2024. We remain focused on the strategic priority of maximizing the full value potential of our existing asset base, while continuing to grow new long-term contracts and selectively adapting to evolving market demands. Consolidated financial leverage reached 2.7x Net Debt-to-LTM EBITDA, the lowest level since SIMPAR's IPO in 2010, reflecting the continued strengthening of the Company's capital structure and disciplined financial management. The holding company ended the period with R$3.9 billion in cash, even after repurchasing a cumulative R$723 million of its own outstanding debt as of the end of 3Q26, in line with the Company's previously announced strategy to repurchase up to R$1.0 billion. This strong liquidity position is sufficient to cover all of the holding company's debt maturities through mid-2031. Consolidated cash and liquidity totaled R$14.5 billion at quarter-end, including R$1.4 billion of available and undrawn committed credit facilities. In addition, the R$4.6 billion of funding raised during the period, with an average tenor of 4.7 years and an average cost of CDI + 2.2% per year, further strengthened the Group's liquidity position, enhanced financial flexibility, and supported the continued optimization of its capital structure. MESSAGE FROM MANAGEMENT 3
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 4 JSL: As it nears completion of its operational reorganization, the Company will operate through three independent business units: JSL Dedicated Services, JSL Conecta, and Intralog, the latter of which has already been fully separated. This new structure strengthens commercial focus, enhances operational efficiency, and supports new avenues for growth. The Company ended the quarter with a record level of new contract awards, totaling R$2.8 billion of revenues with an average term of 42 months, reinforcing customer confidence and supporting its growth trajectory toward the 2030 Gross Revenue guidance of R$21.4 billion. On the operating front, JSL reported record Consolidated Net Revenue of R$2.6 billion, up 5.7% y/y, Adjusted EBITDA of R$522.8 million, stable compared to 3Q25, and Adjusted Net Income of R$40.3 million, an increase of 12.5% y/y. Net cash generation remained a highlight for the fifth consecutive quarter, reaching R$318.8 million¹ LTM, equivalent to 55.1% of the Company's market capitalization, demonstrating the strong conversion of earnings into cash. In addition, the gradual transition from an asset ownership model to an asset rental model in the provision of services continues to reduce capital requirements and strengthen the Company's financial profile, contributing to a 0.4x year-over-year reduction in leverage, which ended the 3Q26 at 2.6x Net Debt-to-LTM EBITDA. MOVIDA: The consistent execution of its strategic plan, with a focus on customer experience and operational efficiency, has continued to drive consecutive profitability records and market share gains. In the third quarter of 2026, the Company reported record Consolidated Net Revenue of R$3.9 billion, an increase of 2.8% y/y, record EBITDA of R$1.8 billion, up 21.4% y/y, and Net Income of R$152.1 million, representing growth of 117.4% y/y and exceeding the Company's guidance for the quarter. Positive customer perception is reflected in a record NPS of 90%, the addition of 767 thousand new RAC customers, and a record 2.7 million members in the loyalty program. Combined with efficient pricing management, highlights include a 6.8% increase in RAC average daily rates and an 11.5% increase in average monthly gross revenue per vehicle in GTF, while volumes grew 22.2% and 4.5% y/y, respectively. In addition, the expansion of the Pit Stop network has continued to support the Company's strategy of reducing maintenance costs, improving operational efficiency, and enhancing the customer experience. As a result, ROIC over the last twelve months reached 16.6%, representing a spread of 5.8 percentage points over the cost of capital, reinforcing Movida's consistent ability to create value for shareholders. VAMOS: The Company recorded its fourth consecutive quarter of Net Income growth, reaching R$150.9 million, three times the level reported in the third quarter of 2025. Net Revenue totaled R$1.6 billion (+4.3% y/y), while EBITDA reached a record R$1.0 billion (+15.7% y/y), demonstrating the resilience of its business model and the continued recovery in profitability despite a high interest rate environment. Fleet utilization reached 89%, while inventories of assets available for rental or sale declined by R$480 million over the last twelve months. Continued improvements in credit analysis and collection processes reduced the allowance for doubtful accounts to 2.2% and lowered asset repossessions by 55.6% y/y. Leverage ended the quarter at 2.9x Net Debt-to-LTM EBITDA, representing a 0.1x reduction compared to the previous quarter. AUTOMOB: The Company achieved record vehicle sales volumes during the quarter, with 25.8 thousand light vehicles sold (+16.3% y/y) and 2.9 thousand heavy vehicles (+19.7% year-over-year), further increasing productivity per store. This performance reflects continued progress in the execution of its strategic plan and business transformation initiatives, supported by the modernization and advancement of operations as well as ongoing process optimization. Gross Transacted Revenue reached R$5.0 billion, up 10.4% y/y, while gross profit and gross margin totaled R$521.7 million (+4.3% y/y) and 15.2% (+0.8 percentage points), respectively. Adjusted Net Loss reduced to R$52.1 million, representing an improvement of R$13.6 million compared to the third quarter of 2025. The completion of the store renovation cycle and disciplined capital management resulted in a 62% reduction in Capex and a 16.4% decrease in paid inventory levels. In the Agro Equipment and Machinery segment, gross margin increased from 10.5% to 16.5% y/y, driven by cost reductions and the implementation of a new commercial strategy, despite a market environment in which sales volumes have yet to show a consistent recovery. ¹ 3Q26 LTM cash generation and market capitalization data as of October 28, 2026. 4
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 5 CS Infra: The Company delivered another quarter of consistent operational and financial improvement, driven by the maturation of its portfolio of nine concessions across the highway, ports, urban mobility, social infrastructure, and environmental infrastructure segments. Net Services Revenue totaled R$93.3 million (+189.3% y/y), EBITDA reached R$47.3 million (+221.8% y/y), and Net Income amounted to R$24.2 million (+424.1% y/y). Key developments during the quarter included increased traffic volumes and the inauguration of a new toll plaza at CS Rodovias Grãos do Piauí, the completion of construction works and the implementation of the free-flow tolling system at CS Rodovias Rota da Integração, continued progress on the municipal market project at CS Mobi Cuiabá, and the start of construction of the school projects at CS Infra Social. CS Ambiental Centro-Oeste was also incorporated into the Company's results during the quarter, while CS Portos Amapá remains subject to the satisfaction of certain conditions precedent before commencing operations. As its portfolio continues to mature and operational efficiencies are captured, CS Infra expects to reach R$524 million in EBITDA by 2029, representing a 37% compound annual growth rate. CS Brasil: The Company reported Net Services Revenue of R$128.5 million, stable compared to the previous quarter, while Adjusted EBITDA reached R$26.9 million, up 3.7% q/q. In addition, assets available for sale were reduced by 77% y/y, totaling 211 assets at the end of the third quarter of 2026, reinforcing disciplined fleet management and asset disposition efforts. Banco BBC: The bank reported a loan portfolio of R$3.3 billion in the third quarter of 2026 (+53.8% y/y) and financial intermediation income of R$152.3 million (+45.2% y/y). Its non-performing loan ratio of 4.4% remained 2.2 percentage points below the market average, highlighting the high quality of its assets and disciplined credit management. As a holding company, SIMPAR remains committed to guiding and supporting the execution of the strategic plans of each of its portfolio companies, which operate independently and are supported by dedicated PEOPLE committed to excellence in execution. Together, they serve their customers' needs, anticipate opportunities, and build strong commercial partnerships, fostering sustainable development and long-term value creation. Thank you very much, Fernando Antonio Simões CEO 5
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 FINANCIAL HIGHLIGHTS – SUBSIDIARIES 6 Note: (1) Includes adjusted figures for JSL, Automob, and CS Brasil Disclaimer: The data presented in this release reflect the accounting reclassification of Ciclus Amazônia and CS Porto Aratu as discontinued operations. 3Q26 Financial Highlights¹ (R$ million) JSL Vamos Movida Automob CS Infra CS Brasil BBC Net Revenue 2,626.2 1,594.2 3,870.1 3,431.9 181.0 144.6 1.3 Net Revenue from Services 2,514.5 1,287.9 2,398.8 3,399.1 93.3 128.5 1.3 Net Revenue from Construction - - - - 87.7 - - Net Revenue of Asset Sales 111.7 310.3 1,471.2 32.8 - 16.1 - Eliminations - (3.9) - - - - - EBIT 313.7 691.3 1,086.2 105.5 43.8 18.1 (54.3) Margin (% NR from Services) 12.5% 53.7% 45.3% 3.1% 46.9% 14.1% - Financial Result (277.6) (479.8) (900.7) (158.7) (15.6) (41.8) 55.3 Net Income 40.3 150.9 152.1 (52.1) 24.2 (14.8) 0.3 Margin (% NR) 1.5% 9.5% 3.9% -1.5% 13.4% -10.3% - EBITDA 522.8 1,035.5 1,794.8 146.3 47.3 26.9 (51.9) Margin (% NR from Services) 20.8% 80.4% 74.8% 4.3% 50.6% 20.9% - Net Capex 22.0 805.4 1,472.3 20.5 94.9 (96.7) - Net Debt 5,157.6 11,723.1 17,497.4 1,952.8 608.6 862.6 2,959.9 3Q25 Financial Highlights (R$ million) JSL Vamos Movida Automob CS Infra CS Brasil BBC Net Revenue 2,484.9 1,529.0 3,765.8 3,465.5 71.7 186.6 1.9 Net Revenue from Services 2,369.6 1,140.4 2,010.8 3,435.1 32.3 134.5 1.9 Net Revenue from Construction - - - - 39.5 - - Net Revenue of Asset Sales 115.2 394.9 1,755.0 30.4 - 52.0 - Eliminations - (6.4) - - - - - EBIT 327.5 621.9 854.1 98.6 12.7 24.0 (29.6) Margin (% NR from Services) 13.8% 54.5% 42.5% 2.9% 39.4% 17.9% - Financial Result (294.9) (562.1) (795.3) (155.4) (7.9) (52.9) 40.4 Net Income 35.8 50.4 70.0 (65.7) 4.6 (19.8) 6.1 Margin (% NR) 1.4% 3.3% 1.9% -1.9% 6.4% -10.6% - EBITDA 526.0 895.0 1,478.7 144.0 14.7 35.1 (28.1) Margin (% NR from Services) 22.2% 78.5% 73.5% 4.2% 45.5% 26.1% - Net Capex 62.8 217.9 494.4 54.7 21.3 (48.3) - Net Debt 5,734.3 11,959.9 15,448.4 1,934.5 360.3 1,119.6 1,848.5
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 SIMPAR CONSOLIDATED – FINANCIAL HIGHLIGHTS 7 Disclaimer: The data presented in this release reflect the accounting reclassification of Ciclus Amazônia and CS Porto Aratu as discontinued operations. Note: (1) Refers to a derivative transaction with financial settlement only and no cash impact until its maturity on September 6, 2027, entered into in connection with the Capital Increase, as disclosed in the Material Fact dated March 9, 2026. SIMPAR - Consolidated Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue 11,100.9 11,248.7 11,559.8 +4.1% +2.8% 44,852.3 Net Revenue from Construction 39.5 89.1 87.7 +122.0% -1.6% 288.0 Net Revenue excluding Construction 11,061.4 11,159.5 11,472.1 +3.7% +2.8% 44,564.3 Net Revenue from Services 8,958.1 9,488.0 9,480.3 +5.8% -0.1% 36,887.8 Net Revenue from Asset Sales 2,103.3 1,671.5 1,991.8 -5.3% +19.2% 7,676.4 EBIT 1,734.8 2,098.3 2,153.4 +24.1% +2.6% 8,892.1 Margin (% Net Revenue ex-Construction) 15.7% 18.8% 18.8% +3.1 p.p. - 20.0% Net Financial Result (2,065.7) (2,265.4) (1,935.2) -6.3% -14.6% (8,289.8) Mark-to-Market Derivative¹ - (231.8) 61.6 - -126.6% (170.3) Financial Result (ex-MTM Derivative) (2,065.7) (2,033.6) (1,996.8) -3.3% -1.8% (8,119.5) Income Tax (IR) 83.7 40.5 (60.6) -172.4% - (200.5) Net Income from Continuing Operations (Loss) (247.2) (126.5) 157.6 - - 401.8 Margin (% Net Revenue ex-Construction) -2.2% -1.1% 1.4% +3.6 p.p. +2.5 p.p. 0.9% Net Income (Loss) (238.5) (151.1) 129.4 - - 286.8 Margin (% Net Revenue ex-Construction) -2.2% -1.4% 1.1% +3.3 p.p. +2.5 p.p. 0.6% Net Income (controllers) (246.2) (189.5) 35.2 - - 99.1 Margin (% Net Revenue ex-Construction) -2.2% -1.7% 0.3% +2.5 p.p. +2.0 p.p. 0.2% EBITDA 2,906.9 3,351.9 3,486.4 +19.9% +4.0% 13,916.5 Margin (% Net Revenue ex-Construction) 26.3% 30.0% 30.4% +4.1 p.p. +0.4 p.p. 31.2% (+) Cost of Asset Sales 2,103.4 1,610.1 1,772.1 -15.8% +10.1% 7,094.6 Added-EBITDA 5,010.2 4,962.0 5,258.5 +5.0% +6.0% 21,011.2 Net Income (ex-MTM Derivative¹) Mark-to-Market Derivative¹ – After Tax - (153.0) 40.6 - - (112.4) Net Income from Continuing Operations (Loss) (247.2) 26.5 117.0 - - 514.2 Margin (% Net Revenue ex-Construction) -2.2% 0.2% 1.0% +3.2 p.p. +0.8 p.p. 1.2% Net Income (Loss) (238.5) 1.9 88.7 - - 399.2 Margin (% Net Revenue ex-Construction) -2.2% 0.0% 0.8% +3.0 p.p. +0.8 p.p. 0.9% Net Income Attributable to Shareholders (246.2) (36.5) (5.4) -97.8% -85.2% 211.4 Margin (% Net Revenue ex-Construction) -2.2% -0.3% 0.0% +2.2 p.p. +0.3 p.p. 0.5% Adjusted EBIT 1,875.8 2,136.7 2,183.8 +16.4% +2.2% 8,286.2 Margin (% Net Revenue ex-Construction) 17.0% 19.1% 19.0% +2.0 p.p. -0.1 p.p. 18.6% Net Income from Continuing Operations (Loss) (128.6) 52.2 137.0 - +162.5% 122.0 Margin (% Net Revenue ex-Construction) -1.2% 0.5% 1.2% +2.4 p.p. +0.7 p.p. 0.3% Adjusted Net Income (119.9) 27.6 108.8 - - 6.9 Margin (% Net Revenue ex-Construction) -1.1% 0.2% 0.9% +2.0 p.p. +0.7 p.p. 0.0% Adjusted Net Income (controllers) (160.9) (18.9) 8.3 - - (243.7) Margin (% NR) -1.5% -0.2% 0.1% +1.6 p.p. +0.3 p.p. -0.5% Adjusted EBITDA 3,019.4 3,360.9 3,505.1 +16.1% +4.3% 13,212.7 Margin (% Net Revenue ex-Construction) 27.3% 30.1% 30.6% +3.3 p.p. +0.5 p.p. 29.6% Gross Capex 3,210.6 4,902.7 4,398.1 +37.0% -10.3% 16,473.1 Renewal and others 2,320.0 2,377.6 1,844.5 -20.5% -22.4% 8,389.0 Expansion 890.6 2,525.1 2,553.6 +186.7% +1.1% 8,084.1 Net Capex 1,054.9 3,094.8 2,456.7 +132.9% -20.6% 8,619.7 Net Debt - ex BBC 41,428.0 38,937.7 39,189.2 -5.4% +0.6% 39,189.2
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 8 INVESTMENTS Consolidated EBITDA / Net CAPEX² Evolution (R$ billion) Note: (2) Excludes acquisitions. EBITDA Net CapexEBITDA / Net CAPEX In 3Q26, Net Revenue from Services grew 6% y/y (+R$522.2 million), with the main contributions coming from MOVIDA, up 19% y/y (+R$388.0 million), VAMOS, up 13% y/y (+R$147.5 million), and JSL, up 6% y/y (+R$144.8 million). This revenue growth reflects organic growth across the businesses, particularly: (i) MOVIDA's excellence in customer service and pricing intelligence, which resulted in higher prices and volumes, market share gains and the addition of 767 thousand new customers; (ii) record truck rental revenue at VAMOS, with an increase in the rented fleet driven by accelerated deployment of new contracts and fewer asset repossessions; and (iii) the addition of new contracts combined with cost pass-throughs at JSL. Net Revenue from Asset Sales totaled R$2.0 billion in 3Q26, down 5% y/y, mainly driven by MOVIDA and VAMOS. At MOVIDA, revenue declined 16% y/y (-R$283.8 million), a level sufficient to maintain the fleet's average age at healthy levels. At VAMOS, revenue decreased 21% y/y (-R$84.7 million), reflecting greater use of inventory in the Sempre Novo program, the mix of assets sold and a tighter auto loan market for used assets. EBITDA totaled R$3.5 billion in 3Q26, up 20% y/y, and the EBITDA margin increased 4.1 p.p. y/y to 30.4%. The improvement in these indicators reflects the consistent execution of the Group's strategic plan, supported by the maturation of contracts signed over the last twelve months, price adjustments in existing contracts, appropriate pricing of new contracts, and disciplined management of costs and expenses, particularly the 1.3 p.p. y/y reduction in Selling and Administrative Expenses as a percentage of Net Revenue from Services, to 9.6% in 3Q26. SIMPAR Consolidated Adjusted Net Income from Continuing Operations was R$137.0 million in 3Q26, reversing an Adjusted Net Loss of R$128.6 million in 3Q25. This result reflects the operating improvement described above and disciplined capital allocation, even in a challenging macroeconomic environment. This result does not include the closing of the CS Porto Aratu sale transaction. In 9M26, the SIMPAR Group raised R$11.6 billion in new debt. Over the last twelve months, the Group also strengthened its capital structure by R$6.9 billion through: (i) R$3.0 billion in Private Capital Increases at SIMPAR, MOVIDA, and VAMOS, completed in May 2026; and (ii) R$3.9 billion from the monetization of Ciclus Rio, Ciclus Amazônia, and CS Porto Aratu, comprising: • R$2.2 billion in equity value, of which R$650 million remains to be received upon the closing of the CS Porto Aratu transaction¹; • R$1.7 billion from the deconsolidation of the debt of the divested companies, including CS Porto Aratu, which has been classified as a discontinued operation since 2Q26. The Net Debt/EBITDA ratio declined to 2.7x in 3Q26, the lowest level since the 2010 IPO, compared to 3.5x in 3Q25. The reduction reflects operating factors, such as consistent improvement in results and more efficient asset utilization, with lower investment requirements, as well as the increase in the capital structure: the sale of Ciclus Rio and Ciclus Amazônia, the Capital Increases at SIMPAR, MOVIDA and VAMOS, and the deconsolidation of CS Porto Aratu¹ resulting from the monetization processes. EBITDA/Net CAPEX ratio was 1.6x in 3Q26 LTM, compared to 1.7x in 3Q25 LTM and the average of 0.8x recorded during the growth cycle between 2020 and 2024. With this cycle completed, our current plan is to maximize the full potential of the asset base already built. Net CAPEX was R$2.5 billion in 3Q26, compared to R$1.0 billion in 3Q25, supported by organic growth and the addition of new long- term contracts in MOVIDA's GTF segment and at VAMOS. The SIMPAR Group reaffirms its commitment to sustainable value creation through disciplined capital allocation, operating efficiency, and a focus on consistent returns. Note: (1) The closing of the transaction is subject to the fulfillment of obligations and conditions precedent. Growth Cycle Value Maximization Cycle
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 CAPITAL STRUCTURE - HOLDING 9 Gross Debt Amortization Schedule 3Q26 (R$ billion) Notes: (1) Excluding derivative financial instruments. (2) Derivative financial instruments at contracted rates include derivative financial instruments recognized under Assets and Liabilities and exclude MTM changes recognized in Shareholders’ Equity (hedge accounting). (3) Includes only derivatives designated as hedges, excluding the derivative transaction with no cash impact until maturity on September 6, 2027, entered into in connection with the Capital Increase, as disclosed in the Material Fact dated March 9, 2026. (4) Beginning in 4Q25, derivatives previously designated as cash flow hedges, whose MTM changes were recognized in Other Comprehensive Income (OCI), were reclassified as fair value hedges, with the MTM effect reflected directly in the balance of the hedged debt. This change does not affect Gross Debt or Net Debt, as the MTM of derivatives was already considered regardless of their accounting classification. Cash and Debt Evolution - Holding (R$ million) ▪ 3Q26 Gross Debt: R$5.4 bn, down by 12.6% vs. 3Q25 ▪ 3Q26 Cash: R$3.9 bn, up 32.1% vs. 3Q25 ▪ 3Q26 Net Debt: R$1.5 bn, down by 53.7% vs. 3Q25 ▪ Average Net Debt Tenor: 4.8 years ▪ Short-Term Gross Debt Coverage1: 37.0x ▪ Strong cash position covers the gross debt amortization schedule through mid-2031 ▪ Debt Repurchases: R$472 million in 3Q26 and R$723 million in 9M26. 72% of the debt repurchase plan completed in the domestic and international markets Note: (1) Includes: (i) SIMPAR's share (R$411 million) of the transaction's Equity Value, excluding earn-out (R$650 million); and (ii) JSL dividends already announced, payable in 4Q26 (R$286 million). Does not include the sale of CS Porto Aratu and the dividends announced by JSL¹ Indebtedness - SIMPAR Holding (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q Cash and Investments 2,939.5 4,649.4 3,882.4 +32.1% -16.5% Gross debt 6,133.1 6,038.1 5,360.6 -12.6% -11.2% Loans and financing 3,070.3 1,925.4 1,873.4 -39.0% -2.7% Local Bonds 3,203.7 2,897.0 2,373.4 -25.9% -18.1% Confirming payable - - - - - Derivative financial instruments on the contracted curve2,3 (141.0) 1,215.7 1,113.8 - -8.4% Net Debt4 3,193.6 1,388.6 1,478.1 -53.7% +6.4% Short-term gross debt 588.4 610.2 667.2 +13.4% +9.3% Long-term gross debt 5,544.7 5,427.8 4,693.3 -15.4% -13.5% Average Cost of Gross Debt (p.a.) 19.6% 18.8% 18.0% -1.7 p.p. -0.8 p.p. Average term of gross debt (years) 4.9 4.0 3.9 -0.9 -0.1 Average term of net debt (years) 5.7 5.1 4.8 -0.8 -0.3
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 ▪ 3Q26 Net Debt (ex-BBC): R$39.2 bn, down by 5.4% vs. 3Q25 ▪ Average Net Debt Tenor: 3.8 years ▪ Liquidity: R$14.5 bn (R$13.2 billion in Cash + R$1.4 billion in available undrawn credit lines and available floor plan lines) ▪ Short-term Gross Debt Coverage: 2.0x (Includes cash, available undrawn committed credit lines and available floor plan lines, and excludes BBC’s cash and funding) ▪ Increase in consolidated cash: CAPITAL STRUCTURE - CONSOLIDATED 10 Gross Debt Amortization Schedule 3Q26 (R$ billion) Cash and Debt Evolution - Consolidated (R$ million) Notes: (1) The CLN is used for the internalization of funds and results in a gross-up effect on the balance sheet, with simultaneous recognition of the corresponding asset and liability. (2) Derivative financial instruments at contracted rates include derivative financial instruments recognized under Assets and Liabilities and exclude MTM changes recognized in Shareholders’ Equity (hedge accounting), as well as MTM on contracts not yet in effect. (3) Includes only derivatives designated as hedges, excluding the derivative transaction with no cash impact until maturity on September 6, 2027, entered into in connection with the Capital Increase, as disclosed in the Material Fact dated March 9, 2026. (4) For Net Debt purposes, the Company excludes MTM changes on hedges recognized in Shareholders’ Equity and other comprehensive income, since such changes are not realized and do not represent a cash impact. In addition, CS Porto Aratu was reclassified as discontinued operations in 2Q26. Indebtedness - SIMPAR Consolidated (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q Cash and Investments 12,643.8 14,058.2 13,182.7 +4.3% -6.2% Cash and Investments - Book value 12,643.8 18,143.4 17,306.2 +36.9% -4.6% Credit note - CLN¹ - (4,085.3) (4,123.5) - +0.9% Gross debt 55,920.3 55,346.6 55,331.8 -1.1% -0.0% Credit note - CLN¹ - (4,085.3) (4,123.5) - +0.9% Loans and financing 31,643.2 29,776.5 30,305.6 -4.2% +1.8% Local Bonds 23,294.8 26,250.1 26,029.2 +11.7% -0.8% Finance lease payable 134.7 110.3 112.7 -16.3% +2.2% Confirming payable 49.7 11.0 89.9 +80.9% - Derivative financial instruments on the contracted curve2,3 797.9 3,283.9 2,917.9 +265.7% -11.1% Net Debt4 43,276.5 41,288.4 42,149.1 -2.6% +2.1% BBC Net Debt 1,848.5 2,350.7 2,959.9 +60.1% +25.9% Net Debt - ex BBC 41,428.0 38,937.7 39,189.2 -5.4% +0.6% Short-term gross debt 8,925.7 8,665.6 9,337.0 +4.6% +7.7% Long-term gross debt 46,994.6 46,680.9 45,994.8 -2.1% -1.5% Average Cost of Gross Debt (p.a.) 17.2% 16.4% 15.8% -1.4 p.p. -0.6 p.p. Average term of gross debt (years) 3.6 3.3 3.3 -0.3 - Average term of net debt (years) 4.1 3.8 3.8 -0.3 -
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 11 LEVERAGE INDICATORS (based on Covenant criteria) Notes: (1) For covenant calculation purposes, EBITDA excludes impairment and includes LTM EBITDA of acquired businesses; (2) Net debt/EBITDA indicator considers the definition of net debt as set forth in the Bond indentures, which excludes negative amounts resulting from swaps, as reconciled below. Bonds - Net Debt/EBITDA (incurrence covenant³): ▪ Declined to 2.7x in 3Q26 vs. 3.5x in 3Q25, the lowest level recorded since the 2010 IPO. Local Debt - Net Debt/EBITDA-A (maintenance covenant4): ▪ Declined to 2.0x in 3Q26 vs. 2.2x in 3Q25. We emphasize that the EBITDA-A metric, which adds the residual book value from cost of asset sales, is a more appropriate measure for assessing the Company’s ability to meet its financial obligations. ▪ EBITDA-A, or EBITDA Added, is defined as EBITDA plus the residual book value of cost from asset sales, which does not represent an operating cash outflow as it is merely an accounting representation of the derecognition of assets at the time of sale. Thus, the Company’s Management believes that EBITDA-A is a more appropriate proxy for cash generation than traditional EBITDA to gauge the Company’s capacity to meet its financial obligations. Subsidiaries’ Net Debt/EBITDA: 2.7x on average, based on annualized 3Q26 EBITDA, which more accurately reflects the cash generation from investments made compared with LTM EBITDA. Notes: (3) Incurrence covenant: applies only to the Bond issuance and does not trigger acceleration; however, certain predetermined requirements must be met; (4) Maintenance covenant: applies to all local issuances—any breach of the required threshold would require negotiations with creditors to avoid potential acceleration. FINANCIAL RESULTS Note: (1) Refers to a cash-settled derivative transaction, with no cash impact until its maturity on September 6, 2027, entered into as part of the capital increase, as disclosed in the Material Fact published on March 9, 2026. Net Financial Expense (ex-derivative MTM¹) totaled R$2.0 billion in 3Q26 (-3.3% y/y and -1.8% q/q). In the annual comparison, the result mainly reflected the 2.1% reduction in debt service, driven primarily by the 1.6% decrease in average gross debt and the 8.7% increase in average cash. In the quarterly comparison, debt service remained stable (+1.0%), in line with stable average gross debt (-1.2% q/q). SIMPAR - Consolidated Financial Result (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q Net Interest (1,824.5) (1,767.9) (1,786.0) -2.1% +1.0% Financial Investments 381.9 492.6 505.5 +32.4% +2.6% Debt interest expenses (2,206.4) (2,260.5) (2,291.5) +3.9% +1.4% Interest on right of use (IFRS 16) (45.1) (53.2) (56.5) +25.3% +6.2% Other financial income and expenses (196.1) (212.5) (154.3) -21.3% -27.4% Net Financial Result (ex-derivative MTM¹) (2,065.7) (2,033.6) (1,996.8) -3.3% -1.8% Derivative mark-to-market¹ - (231.8) 61.6 - -126.6% Net Financial Result (2,065.7) (2,265.4) (1,935.2) -6.3% -14.6% Leverage Indicators¹ 3Q25 4Q25 1Q26 2Q26 3Q26 Covenants Event Net Debt / EBITDA² - Bond 3.5x 3.0x 3.0x 2.8x 2.7x Max 4.0x Incurrence Net Debt / EBITDA-A - Local debts 2.2x 2.0x 2.0x 2.0x 2.0x Max 3.5x Maintenance EBITDA-A / Net interest expenses - Local debts 3.0x 3.1x 3.0x 2.9x 3.0x Min 2.0x Maintenance
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 12 RETURNS Notes: (1) Based on the effective tax rate for 9M26; (2) Based on the average of the current period and Sep/25; (3) Based on Running Rate ROIC; (4) Adjusted EBIT and a 34% tax rate were used; (5) Pro Forma EBIT and a 34% tax rate were used. FREE CASH FLOW Cash generation before growth totaled R$3.2 billion in 3Q26 (-5.2% y/y). EBITDA growth of 19.9% y/y and a 20.7% y/y reduction in renewal CAPEX were offset by working capital, which consumed R$246.8 million in 3Q26, compared to a release of R$648.8 million in 3Q25, and lower asset sales (-15.7% y/y). Working capital in 3Q25 had been positively impacted by inventory reductions and slower growth in accounts receivable. Free cash flow after growth totaled R$523.4 million in 3Q26 (vs. R$2.4 billion in 3Q25) and reflects expansion CAPEX, associated with the moderate expansion of MOVIDA and VAMOS, supported by organic growth from new long-term contracts. Consolidated ROIC – 3Q26 LTM PRE-OPERATIONAL Cash Flow (R$ million) 3Q25 2Q26 3Q26 ▲ Y o Y ▲ Q o Q EBITDA 2,906.9 3,351.9 3,486.4 19.9% 4.0% Change in Working Capital 648.8 545.5 (246.8) -138.0% -145.2% Cost of sale of assets used in lease and services rendered 2,103.4 1,610.1 1,772.1 -15.7% 10.1% Renewal Capex (2,271.7) (2,324.5) (1,801.6) -20.7% -22.5% Cash Flow from Operations 3,387.4 3,183.0 3,210.0 -5.2% 0.9% (-) Taxes (17.8) (19.7) (78.1) 338.3% 296.3% (-) Other Capex (48.4) (53.1) (42.9) -11.3% -19.2% Cash Flow Before Expansion 3,321.2 3,110.2 3,089.1 -7.0% -0.7% (-) Expansion Capex (890.6) (2,525.1) (2,553.6) 186.7% 1.1% (-) Companies Acquisitions 5.7 (205.0) (12.0) -310.8% -94.1% Free Cash flow Generated (Consumed) after Growth and before Interest 2,436.3 380.0 523.4 -78.5% 37.7% Productive Accounting ROIC 2Q26 LTM (R$ million) SIMPAR (ex-BBC) SIMPAR (ex-BBC) JSL³ Movida Vamos Automob4 CS Infra CS Brasil5 BBC EBIT 2Q26 LTM 9,097.5 9,097.5 1,192.5 3,870.1 2,716.1 379.2 173.7 70.8 Effective rate¹ -33% -33% -22% -15% -25% -34% -19% -34% Taxes (3,028.4) (3,028.4) (262.4) (584.1) (682.1) (128.9) (33.8) (24.1) Noplat 6,069.1 6,069.1 930.2 3,286.0 2,034.0 250.3 140.0 46.7 Average Net Debt² 37,990.7 40,015.2 4,760.2 16,347.8 11,841.5 1,943.6 484.4 991.1 Average Equity² 7,593.2 7,593.2 1,522.2 3,489.6 3,041.5 1,942.6 169.8 -293.2 Average Invested Capital² 45,583.9 47,608.4 6,282.4 19,837.4 14,883.0 3,886.2 654.2 697.9 ROIC 2Q26 LTM 13.3% 12.7% 14.8% 16.6% 13.7% 6.4% 21.4% 6.7% Financial Institution
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 For the full Press Release, click here. 13 Note: (1) Figures adjusted as disclosed by JSL JSL FINANCIAL HIGHLIGHTS – LISTED COMPANIES For the full Press Release, click here. MOVIDA In 3Q26, JSL made progress in executing its strategic plan with the completion of its operational reorganization, and now operates through three companies: JSL Dedicated Services, JSL Conecta, and Intralog. The new structure strengthens its commercial focus, increases operational efficiency and expands its ability to capture growth opportunities. In 3Q26, JSL announced a record R$2.8 billion in revenue from new contracts, reflecting customers' confidence in its operational excellence, safety and the quality of its services. This performance reinforces JSL's growth trajectory and its progress toward achieving its Gross Revenue Guidance of R$21.4 billion in 2030. JSL reported record Consolidated Net Revenue of R$2.6 billion, up 5.7% vs. 3Q25, stable Adjusted EBITDA of R$522.8 million and Adjusted Net Income of R$40.3 million, up 12.5% vs. 3Q25. Net cash generation stood out for the fifth consecutive quarter, reaching R$318.8 million in 3Q26, equivalent to 55.1% of the market capitalization in 3Q26 LTM, and strengthens its financial structure, with Net Debt/LTM EBITDA leverage of 2.6x, down 0.4x y/y. At MOVIDA, 3Q26 results continue to reflect the consistent execution of its strategic plan, driven by the pursuit of excellence in customer experience and increased operational efficiency. The Company reported record Consolidated Net Revenue of R$3.9 billion, up 2.8% vs. 3Q25, record EBITDA of R$1.8 billion, up 21.4% y/y, and Net Income of R$152.1 million, up 117.4% y/y and above 3Q26 Guidance. The Company's strong value proposition is evidenced by a record NPS of 90%, the addition of 767,000 new RAC customers and a record 2.7 million members in its loyalty program. This performance was reflected in increases of 6.8% in average RAC rates and 11.5% in average monthly GTF revenue per vehicle, accompanied by volume growth of 22.2% and 4.5% y/y, respectively. The expansion of the Pit Stop network has contributed to lower maintenance costs, increased operational efficiency and an improved customer experience. As a result, ROIC over the last twelve months reached 16.6%, with a spread of 5.8 p.p. above the cost of capital, reinforcing the Company's ability to generate sustainable and consistent value for its shareholders. Leverage declined from 2.74x to 2.56x Net Debt/EBITDA between 3Q25 and 3Q26, its lowest level in six years. JSL Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue 2,484.9 2,498.9 2,626.2 +5.7% +5.1% 9,951.8 Net Revenue from Services 2,369.6 2,409.5 2,514.5 +6.1% +4.4% 9,551.5 Net Revenue from Asset Sales 115.2 89.4 111.7 -3.1% +25.0% 400.3 Gross Profit 398.5 396.8 410.8 +3.1% +3.5% 1,529.1 Margin (% NR) 16.0% 15.9% 15.6% -0.4 p.p. -0.3 p.p. 15.4% EBIT Adjusted¹ 327.5 305.4 313.7 -4.2% +2.7% 1,192.5 Margin (% NR from Services) 13.8% 12.7% 12.5% -1.3 p.p. -0.2 p.p. 12.5% Financial Result (294.9) (284.1) (277.6) -5.8% -2.3% (1,144.7) Taxes 3.2 9.0 4.2 +32.3% -53.0% 59.0 Net Income Adjusted¹ 35.8 30.2 40.3 +12.5% +33.3% 106.8 Margin (% NR) 1.4% 1.2% 1.5% +0.1 p.p. +0.3 p.p. 1.1% EBITDA Adjusted¹ 526.0 493.7 522.8 -0.6% +5.9% 1,992.7 Margin (% NR from Services) 22.2% 20.5% 20.8% -1.4 p.p. +0.3 p.p. 20.9% Movida Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue 3,765.8 3,765.8 3,870.1 +2.8% +2.8% 15,075.5 Net Revenue from Services 2,010.8 2,295.3 2,398.8 +19.3% +4.5% 8,996.2 Net Revenue from Sale of Assets 1,755.0 1,470.5 1,471.2 -16.2% +0.1% 6,079.3 Gross Profit 1,218.2 1,436.1 1,510.9 +24.0% +5.2% 5,527.9 Gross Profit 32.3% 38.1% 39.0% +6.7 p.p. +0.9 p.p. 36.7% EBIT 854.1 1,015.2 1,086.2 +27.2% +7.0% 3,870.1 Margin (% NR from Services) 42.5% 44.2% 45.3% +2.8 p.p. +1.1 p.p. 43.0% Financial Result (795.3) (845.6) (900.7) +13.3% +6.5% (3,264.0) Taxes 11.2 (33.9) (33.4) -398.4% -1.6% (91.5) Adjusted Net Income 70.0 135.6 152.1 +117.4% +12.1% 514.6 Margin (% NR) 1.9% 3.6% 3.9% +2.0 p.p. +0.3 p.p. 3.4% EBITDA 1,478.7 1,686.7 1,794.8 +21.4% +6.4% 6,540.2 Margin (% NR from Services) 73.5% 73.5% 74.8% +1.3 p.p. +1.3 p.p. 72.7%
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 14 AUTOMOB For the full Press Release, click here. VAMOS For the full Press Release, click here. Note: (1) Figures adjusted as disclosed by Automob AUTOMOB reported record sales volume of 25,800 light vehicles and 2,900 heavy vehicles in 3Q26, up 16.3% and 19.7% y/y, respectively. Productivity per dealership also reached record levels: 42 new vehicles (+22.2% y/y) and 24 used vehicles (+20.6% y/y) per dealership. This performance is beginning to reflect progress in executing the company's strategic plan and transformation, supported by the modernization and advancement of its operations and process optimization. Gross Transacted Revenue of R$5.0 billion grew 10.4% y/y, while gross profit rose to R$521.7 million (+4.3% y/y) and gross margin reached 15.2% (+0.8 p.p.) and Adjusted Net Loss declined to R$52.1 million, an improvement of R$13.6 million compared to 3Q25. In the Light Vehicles segment, sales increased 16.8% y/y for new vehicles and 15.3% for used vehicles. In the Trucks and Buses segment, sales volume grew 35.1% compared to the same period of the previous year, 4x the market growth rate. Disciplined working capital management, demonstrated by a 16.4% y/y reduction in Paid Inventory, combined with the completion of the dealership restructuring cycle, has supported investments (CAPEX) at reduced levels, down 62% compared to 3Q25. In the Agro Equipment and Machinery segment, Gross Margin improved to 16.5%, compared to 10.5% in 3Q25, reflecting the benefits of cost reductions and the new commercial policy. In 3Q26, VAMOS recorded its fourth consecutive quarter of improvement in operating and financial performance, resulting in Net Income of R$150.9 million, three times the amount reported in 3Q25. The consistent recovery in business profitability has occurred despite a high interest rate environment, reflecting the resilience of its business model, disciplined execution of its strategic plan, continued focus on increasing the fleet utilization rate and improved profitability. In 3Q26, VAMOS reported record Net Revenue of R$1.6 billion and record EBITDA of R$1.0 billion, up 4.3% and 15.7% y/y, respectively. The fleet utilization rate reached 89%, up 3.0 p.p. vs. 3Q25 and stable compared to the previous quarter, while inventory of assets available for rental or sale declined by R$480 million y/y. Continued improvements in credit and collection processes contributed to a further reduction in the allowance for doubtful accounts (PDD) to 2.2% and a 55.6% y/y decrease in repossessions. Financial discipline was also reflected in a reduction in leverage to 2.9x Net Debt/EBITDA, down 0.1x from the previous quarter. The Company also reiterated its Guidance for 2026, which includes: (i) Net CAPEX between R$1.2 billion and R$1.9 billion; (ii) Consolidated Net Revenue between R$6.3 billion and R$6.9 billion; and (iii) EBITDA between R$3.75 billion and R$4.0 billion. Vamos Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue 1,529.0 1,564.3 1,594.2 +4.3% +1.9% 6,261.9 Net Revenue from Services 1,140.4 1,202.2 1,287.9 +12.9% +7.1% 4,881.4 Net Revenue from Asset Sales 394.9 365.0 310.3 -21.4% -15.0% 1,328.3 Elimination (6.4) (2.9) (3.9) -38.1% +34.7% (80.1) Gross Profit 740.1 787.0 811.1 +9.6% +3.1% 3,156.4 Margin (% NR) 48.4% 50.3% 50.9% +2.5 p.p. +0.6 p.p. 50.4% EBIT Adjusted¹ 621.9 675.7 691.3 +11.2% +2.3% 2,716.1 Margin (% NR from Services) 54.5% 56.2% 53.7% -0.8 p.p. -2.5 p.p. 55.6% Financial Result (562.1) (547.4) (479.8) -14.7% -12.4% (2,160.2) Taxes (9.3) (27.3) (60.7) +551.1% +122.4% (139.6) Net Income Adjusted¹ 50.4 101.1 150.9 +199.1% +49.3% 416.3 Margin (% NR) 3.3% 6.5% 9.5% +6.2 p.p. +3.0 p.p. 6.6% EBITDA Adjusted¹ 895.0 971.5 1,035.5 +15.7% +6.6% 3,915.3 Margin (% NR from Services) 78.5% 80.8% 80.4% +1.9 p.p. -0.4 p.p. 80.2% Automob Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue 3,465.5 3,455.1 3,431.9 -1.0% -0.7% 13,368.2 Gross Profit 500.4 523.6 521.7 +4.3% -0.3% 1,968.3 Margin (% Total NR) 14.4% 15.2% 15.2% +0.8 p.p. - 14.7% EBIT Adjusted¹ 98.6 89.6 105.5 +6.9% +17.8% 379.2 Margin (% Total NR) 2.8% 2.6% 3.1% +0.3 p.p. +0.5 p.p. 2.8% Financial Result (155.4) (158.2) (158.7) +2.1% +0.3% (591.6) Taxes (8.9) (18.8) 1.0 -111.7% -105.5% (36.0) Net Income Adjusted¹ (65.7) (87.5) (52.1) -20.6% -40.4% (248.5) Margin (% Total NR) -1.9% -2.5% -1.5% +0.4 p.p. +1.0 p.p. -1.9% EBITDA Adjusted¹ 144.0 137.8 146.3 +1.6% +6.2% 561.4 Margin (% Total NR) 4.2% 4.0% 4.3% +0.1 p.p. +0.3 p.p. 4.2%
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 ▪ Net Revenue from Services R$128.5 million in 3Q26, down 4.5% y/y and stable q/q. The y/y change reflects the expiration of fleet management (GTF) contracts, partially offset by the start of a new operation in the Passenger Transportation and Other Services segment. ▪ Net Revenue from Asset Sales R$16.1 million in 3Q26 (vs. R$52.0 million in 3Q25 and R$102.7 million in 2Q26). The y/y decline reflects lower inventory of assets available for sale (-77% y/y), following the strong pace of sales in previous periods. In the quarterly comparison, the 2Q26 base included the transaction with MOVIDA, which acquired lease contracts (Material Fact). Excluding this effect, 2Q26 revenue would have been R$22.2 million, and the q/q decline mainly reflects lower asset sales volume (-21.3% q/q); ▪ Adjusted EBITDA¹ R$26.9 million in 3Q26 (-23.3% y/y and +3.7% q/q), with a margin of 20.9% (-5.2 p.p. y/y and +0.6 p.p. q/q). The y/y decline reflects lower revenue from services and asset sales; the quarterly improvement resulted from a one-off reduction in service costs related to fleet, maintenance and personnel; ▪ Adjusted Net Loss² R$14.8 million in 3Q26 (vs. R$19.8 million in 3Q25 and R$22.0 million in 2Q26). The reduction mainly reflects lower average net debt (-17.8% y/y and -4.0% q/q) and, in the quarterly comparison, improved EBITDA. 15 Notes: (1) Excludes non-operating effects in 3Q26: (i) equity income of R$5.0 million, and (ii) extemporaneous tax credits of R$2.0 million; (2) Excludes non-operating effects in 3Q26, net of income tax: (i) equity income of R$5.0 million, (ii) extemporaneous tax credits of R$1.3 million, and (iii) interest of R$30.1 million related to the sale of shares in SIMPAR subsidiaries through a synthetic forward, as disclosed in the Notice to the Market of 12/22/2023. FINANCIAL HIGHLIGHTS – NON-LISTED COMPANIES CS BRASIL CS Brasil Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue 186.6 230.7 144.6 -22.5% -37.3% 687.7 Net Revenue from Services 134.5 128.0 128.5 -4.5% +0.3% 518.2 GTF with driver 96.5 91.0 93.9 -2.7% +3.2% 370.6 GTF - Light Vehicles 15.3 12.8 7.8 -49.3% -39.6% 53.1 GTF - Heavy Vehicles 3.1 1.4 0.9 -70.1% -32.3% 7.1 Municipal Passenger Transportation and Others 19.6 22.8 25.9 +32.4% +13.4% 87.4 Net Rev. from Sale of Assets 52.0 102.7 16.1 -69.0% -84.3% 169.4 Total Costs (148.3) (192.8) (114.9) -22.5% -40.4% (548.8) Cost of Services (99.6) (104.5) (99.1) -0.5% -5.1% (406.1) Cost of Asset Sales (48.7) (88.3) (15.8) -67.5% -82.1% (142.7) Gross Profit 38.3 38.0 29.6 -22.5% -21.9% 138.9 Operational Expenses (14.2) 93.5 (9.5) -33.0% -110.2% 312.1 Equity Equivalence 0.0 (6.9) 5.0 +0.0% -173.1% (18.9) EBIT 24.0 124.6 25.1 +4.6% -79.8% 432.1 Margin (% NR from Services) 17.9% 97.3% 19.6% +1.7 p.p. -77.7 p.p. 83.4% Financial Result (98.7) (92.1) (87.5) -11.3% -5.0% (373.3) Taxes 24.6 (14.5) 23.7 -3.6% -263.7% (26.0) Net Income (50.0) 18.0 (38.6) -22.8% -314.4% 32.8 Margin (% Total NR) -26.8% 7.8% -26.7% +0.1 p.p. -34.5 p.p. 4.8% EBITDA 35.1 134.5 33.9 -3.3% -74.8% 470.9 Margin (% NR from Services) 26.1% 105.0% 26.4% +0.3 p.p. -78.6 p.p. 90.9% Adjusted EBIT 24.0 16.0 18.1 -24.6% +12.9% 70.8 Margin (% NR from Services) 17.9% 12.5% 14.1% -3.8 p.p. +1.6 p.p. 13.7% Adjusted Net Income (19.8) (22.0) (14.8) -25.2% -32.4% (84.0) Margin (% Total NR) -10.6% -9.5% -10.3% +0.3 p.p. -0.8 p.p. -12.2% Adjusted EBITDA 35.1 25.9 26.9 -23.3% +3.7% 109.6 Margin (% NR from Services) 26.1% 20.3% 20.9% -5.2 p.p. +0.6 p.p. 21.1%
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 ▪ Monetization of CS Porto Aratu: Classified as discontinued operations since 2Q26 and therefore excluded from the table above. The sale, announced in July 2026 (Material Fact), is in the process of satisfying conditions precedent, and the R$650 million expected to be paid at closing has not yet been received. ▪ Net Revenue from Services totaled R$93.3 million in 3Q26 (+189.3% y/y and +7.6% q/q), mainly driven by: ▪ CS Rodovias: CS Grãos do Piauí recorded growth of 94.4% y/y and 40.8% q/q in vehicle traffic, reflecting the opening of two new toll plazas in 2Q26 and another in 3Q26, as well as the seasonal acceleration of the crop cycle. At CS Mercosul, service volume measured in CUF declined 11.1% q/q, while heavy vehicle traffic fell 3.8% q/q, following heavy snowfall that closed the Chile–Argentina border, partially offset by a higher average CUF rate (service mix effect). ▪ CS Mobilidade: Growth mainly reflects CS Mobi Leste SP, fully consolidated since 4Q25, which increased ancillary revenue during the quarter, as well as higher revenue from CS Mobi Cuiabá, whose municipal market is in the final stage of construction. ▪ EBITDA totaled R$47.3 million in 3Q26 (+221.8% y/y and -1.2% q/q), with an EBITDA margin of 50.6% (+5.1 p.p. y/y and -4.6 p.p. q/q). In the y/y comparison, the increase reflects the operational improvements described above. In the quarterly comparison, these gains were offset by pre-operational expenses at CS Infra Social (Escolas Paraná) and CS Porto Santana. ▪ Net Income totaled R$24.2 million in 3Q26 (vs. R$4.6 million in 3Q25 and +7.9% q/q), with a Net Margin of 26.0% (+11.7 p.p. y/y and +0.1 p.p. q/q), reflecting the gradual maturation of existing assets. Disclaimer: The table below includes the following operations: CS Portos (Porto Santana); CS Rodovias (CS Grãos do Piauí, CS Rota da Integração and CS Mercosul); CS Mobilidade (CS Mobi Cuiabá, CS Mobi Leste SP and BRT Sorocaba); CS Infra Social (Escolas Paraná); and CS Ambiental (CS Centro-Oeste). Porto de Santana and Escolas Paraná are still in the pre-operational phase but already carry administrative expenses for the ramp-up of operations. CS Porto Aratu was classified as discontinued operations in 2Q26 and has been excluded from all periods presented. CS INFRA 16 2029 EBITDA Guidance R$524 mn vs. R$189 mn in 3Q26 Annualized Reflects only the maturation of the current portfolio and does not include potential new concessions. CS Rodovias CS Rodovias CS Mobilidade CS Mobilidade CS Infra Consolidated - Proforma CS Infra Consolidado - Proforma Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue from Services 32.3 86.7 93.3 +189.3% +7.6% 325.3 CS Rodovias (Highways) 27.3 64.0 68.5 +150.7% +6.9% 229.0 CS Mobilidade (Mobility) 4.9 22.6 24.7 +400.1% +9.0% 96.1 CS Ambiental (Landfield) 0.0 0.1 0.1 - +149.2% 0.2 CS Portos (Ports) 0.0 0.0 0.0 - - 0.0 Cost of Services (11.2) (25.4) (28.3) +152.6% +11.1% (98.5) Gross Profit 21.1 61.3 65.0 +208.8% +6.1% 226.8 Operational Expenses (8.3) (16.7) (21.3) +154.9% +27.1% (53.1) EBIT 12.7 44.5 43.8 +244.1% -1.8% 173.7 Margin (% NR from Services) 39.4% 51.4% 46.9% +7.5 p.p. -4.5 p.p. 53.4% Financial Result (7.9) (17.0) (15.6) +96.7% -8.6% (54.0) Taxes (0.2) (5.1) (4.0) - -21.5% (23.3) Net Income (Loss) 4.6 22.4 24.2 +424.1% +7.9% 96.5 Margin (% Total NR) 14.3% 25.9% 26.0% +11.7 p.p. +0.1 p.p. 29.7% EBITDA 14.7 47.8 47.3 +221.8% -1.2% 183.6 Margin (% NR from Services) 45.5% 55.2% 50.6% +5.1 p.p. -4.6 p.p. 56.4%
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 CS RODOVIAS CS MOBILIDADE Note: (1) Unified Border Center (CUF), which provides customs services for the import and export of various types of cargo. ▪ Net Revenue from Services of R$68.5 million in 3Q26 (+150.7% y/y and +6.9% q/q), mainly driven by the performance of CS Grãos do Piauí (+99.0% y/y and +10.5% q/q). Growth reflected both increased vehicle traffic (+94.4% y/y and +40.8% q/q), benefiting from the seasonal acceleration of the crop cycle, and higher government payment and toll revenue following the opening of two new toll plazas in 2Q26 and one in 3Q26, bringing the total to 7 of the 10 toll plazas planned for the concession. At CS Mercosul (-5.0% q/q), results mainly reflect an 11.1% decline in CUF service volume and a 3.8% reduction in heavy vehicle traffic, following heavy snowfall that closed the Chile–Argentina border, interrupting cargo flows through CS Mercosul. The result was partially offset by an increase in the average CUF price, driven by the service mix. ▪ EBITDA of R$45.6 million in 3Q26 (vs. R$15.1 million in 3Q25 and R$42.9 million in 2Q26), reflecting the operational improvements described above. Pre-operational expenses at Rota da Integração, which is expected to begin generating revenue in 4Q26, partially offset these gains. 17 Notes: (1) Includes the BRT Sorocaba operation under the equity method; (2) In accordance with ICPC 01/OCPC 05; (3) Equity income from BRT Sorocaba was R$0.1 million in 2Q26 and R$3.2 million in 3Q26. 2Q26 was impacted by the reversal of the tariff adjustment for the period from Oct/25 to May/26. ▪ Net Revenue from Services of R$24.7 million in 3Q26 (+400.1% y/y and +9.0% q/q). In the y/y comparison, growth mainly reflects the full consolidation of CS Mobi Leste SP starting in 4Q25. In the quarterly comparison, CS Mobi Leste SP increased ancillary revenue (rental and advertising), while CS Mobi Cuiabá recorded a positive effect of R$1.1 million from the remuneration of the concession's financial asset, which began to exceed its amortization, as construction of the Municipal Market entered its final phase²; ▪ EBITDA of R$8.2 million in 3Q26 (+88.1% y/y and +36.9% q/q). In the y/y comparison, operational improvements at CS Mobi Cuiabá were partially offset by a one-off increase in service costs from the insourcing of the cleaning service at CS Mobi Leste SP. In the q/q comparison, the increase reflects the normalization of equity-method income from BRT Sorocaba³, which more than offset higher costs at CS Mobi Leste SP. CS Rodovias CS Rodovias CS Mobilidade CS Mobilidade CS Infra - Highways CS Infra - Rodovias Highlights - Highways (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue from Services¹ 27.3 64.0 68.5 +150.7% +6.9% 229.0 Grãos do Piauí 27.3 49.2 54.4 +99.0% +10.5% 182.6 Rota da Integração - - - - - - Mercosul - 14.9 14.1 - -5.0% 46.4 EBITDA 15.1 42.9 45.6 +201.8% +6.2% 151.3 Margin (% NR from Services) 55.3% 67.0% 66.6% +11.3 p.p. -0.4 p.p. 66.1% EBIT² 13.2 39.7 42.2 +220.1% +6.3% 141.9 Margin (% NR from Services) 48.3% 62.0% 61.7% +13.4 p.p. -0.3 p.p. 62.0% Traffic CS Grãos - “Equivalent Vehicles” (thousands) 744 1,027 1,446 +94.4% +40.8% 3,537 Traffic CS Mercosul - Vehicles (thousands) - 112 110 - -1.7% 384 CUF¹ Service Volume (thousands) - 153 136 - -11.1% 451 CS Infra - Mobility CS Infra - Mobilidade Highlights - CS Mobi Cuiabá (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue from Services 4.9 22.6 24.7 +400.1% +9.0% 96.1 Mobi Cuiabá 1.8 4.4 5.7 +213.5% +28.3% 24.3 Mobi Leste SP 3.1 18.2 19.0 +509.2% +4.3% 71.9 EBITDA 4.4 6.0 8.2 +88.1% +36.9% 43.6 Margin (% NR from Services) 88.9% 26.6% 33.4% -55.5 p.p. +6.8 p.p. 45.4% EBIT 4.3 6.0 8.2 +88.0% +35.6% 43.3 Margin (% NR from Services) 87.9% 26.6% 33.0% -54.9 p.p. +6.4 p.p. 45.1%
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 18 Loan Portfolio Balance (R$ mn) Financial Intermediation Revenue (R$ mn) Delinquency Over 90 Days ▪ New Operations in 3Q26: R$915.0 million (+119% y/y and +30% q/q); ▪ Loan Portfolio Balance in 3Q26: R$3.3 billion (+54% y/y); ▪ Delinquency Rate over 90 days in 3Q26: 4.4%, 2.2 p.p. below the market average (BACEN³), demonstrating the high quality of the loan portfolio; ▪ Basel Ratio in 3Q26: 11.3%; ▪ Operating Efficiency Ratio² in 3Q26: 18.4% (vs. 18.7% in 3Q25 and 20.2% in 2Q26); ▪ Net Income in 3Q26: R$0.3 million (vs. R$6.1 million in 3Q25), impacted by strong growth in the loan portfolio, which requires immediate recognition of provisions for expected losses under accounting standards (CMN Resolution 4,966). In the quarterly comparison, the result reversed the Net Loss of R$2.5 million in 2Q26, with a 15.1% q/q increase in financial intermediation revenue and a 10.4% q/q reduction in operating expenses. Note: (1) Margin calculation = Net Income / (Total Net Revenue + Financial Intermediation Revenue). Note: (2) Operating Efficiency Ratio = Administrative and Selling Expenses / Financial Intermediation Revenue; (3) Source: Central Bank of Brazil, delinquency on vehicle financing for individuals and legal entities. BBC Digital +45%+54% BBC Consolidated Financial Highlights (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Revenue 1.9 1.5 1.3 -28.5% -13.1% 5.9 Total Costs (1.3) (1.3) (1.5) +18.0% +16.0% (5.3) Gross Profit 0.6 0.2 (0.2) -128.8% -171.3% 0.6 Operational Expenses (30.2) (60.4) (54.1) +79.1% -10.4% (205.9) Financial Result 40.4 58.7 55.3 +36.8% -5.8% 205.2 EBT 10.8 (1.5) 1.0 -90.7% - (0.1) Taxes (4.7) (1.0) (0.7) -85.2% -33.3% (0.5) Net Income 6.1 (2.5) 0.3 -94.9% - (0.6) Margin¹ 5.7% -2.0% 0.2% -5.5 p.p. +2.2 p.p. -0.1% Portfolio Balance 2,122.1 2,677.1 3,263.0 +53.8% +21.9% 3,263.0 Delinquency over 90 days 4.2% 5.3% 4.4% +0.2 p.p. -0.9 p.p. 4.4% Income from Financial Intermediation 104.9 126.5 152.3 +45.2% +20.4% 502.4 Market Funding Expenses (69.8) (78.3) (97.0) +39.0% +23.9% (317.9) Others 6.2 6.4 7.6 +21.9% +18.0% 27.1 Result of Financial Intermediation 41.3 54.7 62.9 +52.3% +15.1% 211.7
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 19 Reinforcing its commitment to transparency and sustainable value creation, SIMPAR published its 2025 Integrated Report in 3Q26, available at this link. ENVIRONMENTAL SIMPAR and its companies, JSL, VAMOS, MOVIDA, AUTOMOB, BBC DIGITAL, CS INFRA and CS BRASIL, received the Gold Seal from the Brazilian GHG Protocol Program for their Greenhouse Gas Emissions Inventories. This recognition, awarded to organizations that meet the highest standards of emissions accounting and reporting, reflects the Group’s commitment to climate governance across all its companies and the holding company. SIMPAR, JSL, VAMOS and MOVIDA also submitted their disclosures to CDP (climate change, water security and forests), a global benchmark for environmental reporting and transparency. For the first time, AUTOMOB also participated, providing information on its environmental performance. In addition, SIMPAR and MOVIDA achieved the 2025 interim targets of their Sustainability-Linked Bonds (SLBs). SOCIAL Through the Instituto Julio Simões, more than 40 socially vulnerable young people completed the “If You Want It, You Can!” training program. Focused on developing skills and promoting inclusion in the labor market, the program is integrated with the companies’ internal recruitment processes and has already helped 27 participants from this group secure employment, while others are still in the selection process. The program’s second cohort is already underway, with another 50 young people participating in training, further expanding the positive impact and reinforcing the Institute’s commitment to education, employability and greater opportunities. GOVERNANCE During the quarter, as part of the continuous improvement of SIMPAR’s governance practices, the Company’s Board of Directors approved its Indemnification Policy. ESG
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 20 EXHIBITS CONSOLIDATED INCOME STATEMENT Notes: (1) Refers to a cash-settled derivative transaction with no cash impact until its maturity on September 6, 2027, entered into as part of the capital increase, as disclosed in the Material Fact of March 9, 2026. SIMPAR - Consolidated Income Statement (R$ million) 3Q25 2Q26 3Q26 ▲ Y o Y ▲ Q o Q 3Q26 LTM Gross Revenue 12,185.0 12,389.5 12,747.1 4.6% 2.9% 49,350.8 (-) Deductions from Revenue (1,084.0) (1,140.8) (1,187.3) 9.5% 4.1% (4,498.6) (=) Net Revenue 11,100.9 11,248.7 11,559.8 4.1% 2.8% 44,852.3 Net Revenue from Services 8,958.1 9,488.0 9,480.3 5.8% -0.1% 36,887.8 Net Revenue from Construction 39.5 89.1 87.7 122.1% -1.6% 288.0 Net Revenue of Asset Sales 2,103.3 1,671.5 1,991.8 -5.3% 19.2% 7,676.4 (-) Total Costs (8,212.6) (8,067.3) (8,372.3) 1.9% 3.8% (32,584.0) (=) Gross Profit 2,888.3 3,181.3 3,187.5 10.4% 0.2% 12,268.2 Gross Margin 26.0% 28.3% 27.6% +1.6 p.p. -0.7 p.p. 27.4% (-) Operating expenses (1,153.5) (1,083.0) (1,034.1) -10.4% -4.5% (3,376.1) Administrative and Sales Expenses (973.8) (1,045.0) (914.5) -6.1% -12.5% (3,952.8) Tax Expenses (25.1) (25.3) (18.6) -25.7% -26.4% (86.9) Other Operating Revenues (Expenses) (154.7) (12.7) (100.9) -34.8% - 663.6 EBIT 1,734.8 2,098.3 2,153.4 24.1% 2.6% 8,892.1 Margin (% NR from Services) 19.4% 22.1% 22.7% +3.3 p.p. +0.6 p.p. 24.1% (+-) Financial Results (2,065.7) (2,265.4) (1,935.2) -6.3% -14.6% (8,289.8) Derivative Mark-to-Market¹ - (231.8) 61.6 - -126.6% (170.3) Net Financial Result (ex-Derivative MTM) (2,065.7) (2,033.6) (1,996.8) -3.3% -1.8% (8,119.5) (=) Income before tax (330.9) (167.0) 218.2 - - 602.3 Provision for income tax and social contribution 83.7 40.5 (60.6) -172.3% - (200.5) Net Income (Loss) from Continuing Operations (247.2) (126.5) 157.6 - - 401.8 Margin -2.2% -1.1% 1.4% +3.6 p.p. +2.5 p.p. 0.9% Net income (Loss) from discontinued operations 8.7 (24.6) (28.2) - - (115.0) (=) Net income (238.5) (151.1) 129.4 - - 286.8 Margin -2.1% -1.3% 1.1% +3.2 p.p. +2.4 p.p. 0.6% EBITDA 2,906.9 3,351.9 3,486.4 19.9% 4.0% 13,916.5 Margin (% NR from Services) 32.4% 35.3% 36.8% +4.4 p.p. +1.5 p.p. 37.7% EBITDA-A 5,010.2 4,962.0 5,258.5 5.0% 6.0% 21,011.2 Margin (% NR from Services) 55.9% 52.3% 55.5% -0.4 p.p. +3.2 p.p. 57.0%
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 21 Adjusted EBITDA, EBIT and Net Income are intended to provide a more accurate and representative view of the Company’s recurring operating performance, by excluding the effects of non-recurring or non-operating items which, by their nature, do not reflect the Company’s ability to generate results under normal operating conditions. EBITDA-A, or EBITDA Added, is defined as EBITDA plus the residual accounting cost of asset disposals, which does not represent an operating cash outflow as it is merely an accounting representation of the derecognition of assets at the time of sale. As such, the Company's management believes that EBITDA-A is a more appropriate practical measure than traditional EBITDA as an approximation of cash generation, in order to gauge the Company's ability to meet its financial obligations. EXHIBITS RECONCILIATION OF EBITDA, EBIT, AND NET INCOME SIMPAR - Consolidated EBITDA and EBITDA-Added Reconciliation (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Net Income (238.5) (151.1) 129.4 - - 286.8 Net income (Loss) from discontinued operations (8.7) 24.6 28.2 - +14.9% 115.0 Financial Result 2,065.7 2,265.4 1,935.2 -6.3% -14.6% 8,289.8 Income tax and Social contribution -83.7 (40.5) 60.6 - - 200.5 Depreciation and Amortization 1,026.5 1,075.4 1,130.4 +10.1% +5.1% 4,303.9 Amortization (IFRS 16) 145.5 178.2 202.5 +39.2% +13.7% 720.5 EBITDA 2,906.9 3,351.9 3,486.4 +19.9% +4.0% 13,916.5 Cost from Asset Sales 2,103.4 1,610.1 1,772.1 -15.7% +10.1% 7,094.6 EBITDA-Added 5,010.2 4,962.0 5,258.5 +5.0% +6.0% 21,011.2 SIMPAR - Consolidated EBITDA Reconciliation (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM EBITDA 2,906.9 3,351.9 3,486.4 +19.9% +4.0% 13,916.5 JSL - Additional value from acquisitions 7.1 7.4 11.8 +66.3% +59.1% 33.1 JSL - Sistema S - - - - - 167.3 Automob - Administrative expenses - 1.6 6.9 - +328.7% 19.3 Automob - Adjustment of accounting provisions - - - - - 3.9 Automob - Impairment: Taxes and judicial deposits 23.9 - - - - - Automob - Impairment: Inventory 71.1 - - - - - Automob - Impairment: Accounts receivable 10.5 - - - - - Ciclus Rio - Positive impact from the sale of Ciclus Rio - - - - - (927.5) Adjusted EBITDA 3,019.4 3,360.9 3,505.1 +16.1% +4.3% 13,212.7 SIMPAR - Consolidated EBIT Reconciliation (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM EBIT 1,734.8 2,098.3 2,153.4 +24.1% +2.6% 8,892.1 JSL - PPA amortization 19.8 20.1 12.1 -38.9% -39.9% 73.8 JSL - Additional value from acquisitions 7.1 7.4 11.8 +66.3% +59.1% 33.1 JSL - Sistema S - - - - - 167.3 Automob - PPA amortization 8.7 9.2 9.2 +5.4% +0.0% 33.8 Automob - Administrative expenses - 1.6 6.9 - +328.7% 19.3 Automob - Adjustment of accounting provisions - - - - - 3.9 Automob - Impairment: Taxes and judicial deposits 23.9 - - - - - Automob - Impairment: Inventory 71.1 - - - - - Automob - Impairment: Accounts receivable 10.5 - - - - - Automob - Depreciation - - (9.7) - - (9.7) Ciclus Rio - Positive impact from the sale of Ciclus Rio - - - - - (927.5) Adjusted EBIT 1,875.8 2,136.7 2,183.8 +16.4% +2.2% 8,286.2 SIMPAR - Consolidated Net Income Reconciliation (R$ million) 3Q25 2Q26 3Q26 ▲Y o Y ▲Q o Q 3Q26 LTM Accounting Net Income (238.5) (151.1) 129.4 - - 286.8 JSL - PPA amortization 13.1 13.3 8.0 -38.9% -39.9% 48.7 JSL - Additional value from acquisitions 4.7 4.9 7.8 +66.3% +59.1% 21.9 JSL - Sistema S - - - - - 134.2 Automob - PPA amortization 5.7 6.1 6.1 +5.4% +0.0% 22.3 Automob - Administrative expenses - 1.5 4.6 - +210.6% 13.1 Automob - Adjustment of accounting provisions - - - - - 2.6 Automob - Impairment: Taxes and judicial deposits 13.6 - - - - - Automob - Impairment: Inventory 71.1 - - - - - Automob - Impairment: Accounts receivable 10.5 - - - - - Automob - Financial Result - - - - - (16.5) Automob - Depreciation - - (6.4) - - (6.4) Ciclus Rio - Positive impact from the sale of Ciclus Rio - - - - - (612.2) SIMPAR Holding — Derivative Mark-to-Market - 153.0 (40.6) - -126.6% 112.4 Adjusted Net Income (119.9) 27.6 108.8 - +294.3% 6.9
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 22 EXHIBITS CONSOLIDATED BALANCE SHEET Assets (R$ million) 3Q25 2Q26 3Q26 Liabilities (R$ million) 3Q25 2Q26 3Q26 Current Assets Current liabilities Cash and cash equivalents 3,105.5 3,441.6 2,524.4 Suppliers 5,901.6 7,159.4 7,833.8 Securities 9,369.6 10,442.7 10,514.0 Floor plan vehicles 952.5 1,441.2 1,277.1 Derivative financial instruments 156.8 84.3 139.0 Confirming payable (Automakers) (ICVM 01/2016) 49.7 11.0 89.9 Accounts receivables 7,771.1 8,715.7 9,668.9 Loans, financing and debentures 7,742.0 7,476.2 7,993.4 Inventory 2,814.7 2,670.2 2,545.2 Leasing payable 121.2 69.2 74.2 Recoverable taxes 547.3 446.3 490.5 Lease for right use 64.3 199.1 192.5 Income tax and social contribution 1,224.9 1,189.6 945.1 Assignment of receivables 2,027.5 1,284.2 1,828.6 Dividends 0.4 0.6 0.5 Derivative financial instruments 1,062.6 1,193.5 1,318.4 Assets availablle for sales (fleet renewal) 2,024.1 1,575.5 1,912.4 Labor obligations 959.0 1,191.8 1,258.1 Other credits 1,154.1 1,177.9 1,469.0 Deferred Income tax and Social contribution 42.6 99.3 48.8 Taxes payable 494.7 559.7 571.0 Dividends and interest on equity payable 3.8 244.3 154.3 Forward acquisition of common shares of subsidiaries 120.9 1,279.6 1,351.8 Acquisition of companies payable 250.9 221.4 268.9 Other accounts payable 614.3 321.5 590.9 Current Assets - Total 28,168.3 29,744.5 30,208.9 Current liabilities - total 20,407.5 22,751.5 24,851.6 Non-current assets held for sale - 1,736.4 1,748.3 Liabilities associated with non-current assets held for sale - 1,749.3 1,789.4 Noncurrent Assets Noncurrent liabilities Loans, financing and debentures 45,578.2 48,550.4 48,341.3 Securities 210.2 4,259.1 4,267.8 Leasing payable 13.5 41.1 38.5 Derivative financial instruments 468.0 386.4 524.8 Lease for right use 1,720.6 1,671.7 1,740.7 Accounts receivables 322.2 651.7 614.7 Assignment of receivables 1,351.0 966.2 961.4 Recoverable taxes 595.6 728.3 935.3 Derivative financial instruments 1,671.0 2,528.0 2,195.1 Income tax and Social Contribution 107.7 245.1 273.1 Taxes payable 14.5 12.9 12.2 Deposit in court 149.4 146.7 152.1 Provision for litigation and administrative demands 604.6 493.0 476.6 Income tax and Social Contribution Deferred 1,983.9 1,782.3 1,747.7 Deferred Income tax and Social contribution 1,697.6 2,004.4 2,088.1 Related parties 0.9 0.9 0.9 Acquisition of companies payable 1,115.6 836.9 787.3 Indemnity Asset 438.1 325.9 305.3 Forward acquisition of common shares of subsidiaries 1,079.6 - - Other credits 337.3 290.8 389.6 Other accounts payable 179.7 163.5 219.1 Long-term Assets - Total 4,613.3 8,817.3 9,211.4 Noncurrent liabilities - total 55,025.8 57,268.1 56,860.5 Shareholders' equity Investments 38.0 47.2 52.3 Capital stock 1,023.0 1,331.3 1,329.4 Property, plant and equipment 45,456.9 48,115.3 49,028.7 Capital Reserve 1,960.7 3,704.7 3,718.3 Intangible 2,986.7 3,134.0 3,237.0 Treasury shares (182.0) - - Total 48,481.7 51,296.5 52,318.0 Reserves of earnings (222.6) (257.2) (222.0) Other comprehensive income (554.0) 200.7 170.2 Noncurrent Assets - Total 53,095.0 60,113.8 61,529.3 Asset Valuation 132.3 132.8 132.8 Minority interest 3,021.1 3,938.4 4,079.2 Other equity adjustments from subsidiaries 651.5 775.3 777.3 Shareholders' equity - Total 5,830.0 9,826.0 9,985.1 Total Asset 81,263.3 91,594.8 93,486.6 Total liabilities and shareholders' equity 81,263.3 91,594.8 93,486.6
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 RECONCILIATION OF LEVERAGE INDICATORS 23 Below are the breakdowns of Net Debt, EBITDA and EBITDA-A used to calculate the leverage indicators: (i) Net Debt/EBITDA (Bond covenant); and (ii) Net Debt/EBITDA-A (local debt covenant): (i) Net Debt/EBITDA (Bond Covenant) (ii) Net Debt/EBITDA-A (Local Debt Covenant) As companies in the financial sector, SIMPAR’s subsidiaries BBC Holding Financeira Ltda. and BBC Pagamentos Ltda. have financial indicators that are not comparable with the other companies in the Group, which ultimately distorts some indicators at the consolidated level (e.g. profitability and leverage indicators). In order to avoid these distortions and to comply with all the conditions set forth in the Bond indentures, SIMPAR's Board of Directors approved the designation of these subsidiaries as “Unrestricted Subsidiaries”. As a result, since 2Q23, the Debt and EBITDA of BBC Holding Financeira Ltda. and BBC Pagamentos Ltda. must be excluded from the calculation of Net Debt/EBITDA. EXHIBITS Net Debt Reconciliation for Covenant of Bonds (R$ mn) 3Q26 (+) Gross Debt 56,537.4 (-) Cash and equivalents and securities, marketable securities and financial investments 17,306.2 (+) Derivative financial instruments 2,849.7 (+) Effect of Hedge MTM (193.1) (+) Allocation of fair value variation of hedge instruments – inactive contracts 431.6 (-) BBC Holding and BBC Pagamentos Net Debt - "unrestricted subsidiaries" 2,959.9 (=) NET DEBT for Covenant of Bonds 39,359.4 EBITDA reconciliation for Covenant of Bonds (R$ mn) 3Q26 LTM Accounting Net Income 286.8 (+) Net income (Loss) from discontinued operations 115.0 (+) Financial Result 8,289.8 (+) Income tax and Social contribution 200.5 (+) Depreciation / Amortization 4,303.9 (+) Amortization (IFRS 16) 720.5 (=) EBITDA 13,916.5 (+) EBITDA LTM of Acquired Companies - (+) Equity income result 14.9 (-) BBC Holding and BBC Pagamentos EBITDA LTM - "unrestricted subsidiaries" (196.5) (+) Impairment 50.7 (+) Cost of damaged and loss-making vehicles written off, net of the amount recovered by sale 286.5 (=) EBITDA for Bond Covenant Purposes 14,465.1 Net Debt Reconciliation for Covenant of local Debts (R$ mn) 3Q26 (+) Gross Debt 56,537.4 (-) Cash and equivalents and securities, marketable securities and financial investments 17,306.2 (+) Derivative financial instruments 2,849.7 (+) Allocation of fair value variation of hedge instruments – inactive contracts 431.6 (+) Hedging MTM effect (193.1) (=) NET DEBT for Covenant of local Debts 42,319.4 EBITDA reconciliation for Covenant of local Debts (R$ mn) 3Q26 LTM (=) EBITDA 13,916.5 (+) Cost of selling assets 7,094.6 (=) EBITDA Added 21,011.2 (+) EBITDA LTM of Acquired Companies - (+) Equity income result 14.9 (+) Impairment 50.7 (+) Cost of selling assets - Acquired Companies 0.2 (+) Expected impairment of accounts receivable 310.2 (=) EBITDA Added for Local Debt Covenant Purposes 21,387.1
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 24 EXHIBITS HEDGE ACCOUNTING The SIMPAR Group enters into non-speculative derivative financial instruments, generally swap, NDF or option contracts, to hedge its exposure to fluctuations in foreign exchange rates and to fluctuations in interest rates on certain loans, financings and debentures. The Company has elected to apply hedge accounting in order to avoid distortions in the financial results caused by mark-to-market fluctuations of these hedging instruments. Two hedge accounting methods are applied: one is the cash flow hedge, which is used for transactions with foreign exchange risk, with mark-to-market fluctuations recorded as Other Comprehensive Income in Equity. The other is the fair value hedge, which is used for transactions with interest rate risk where mark-to-market changes are recorded in the hedged instrument. In this way, the changes in the fair value of these hedging instruments recognized in the income statement relate only to the offsetting of the positive or negative effects caused by the hedged risks, so that the interest expense corresponding to the interest rates contracted as the counterpart of the hedge is effectively recognized in the financial result. The mark-to-market fluctuations recognized in Equity are reversed when the hedging instruments mature. As of September 30, 2026, the Company presented in its consolidated financial statements the negative mark-to-market fluctuations of the hedging instruments accounted for under the cash flow hedge method directly in Shareholders' Equity in the amount of R$127.4 million, net of taxes, whereas the gross amount would be R$193.1 million. ADDITIONAL CORPORATE INFORMATION This Earnings Release is intended to detail the financial and operating results of SIMPAR S.A. in the third quarter of 2026. SIMPAR S.A. presents its 3Q26 results, which include JSL, Vamos, Movida, CS Brasil, Automob, BBC and CS Infra, which together make up the consolidated results. The financial information is presented in millions of Brazilian reais (R$) unless otherwise indicated. The Company’s interim financial information is prepared in accordance with the Brazilian Corporation Law and is presented on a consolidated basis under CPC-21 (R1) Interim Financial Reporting and IAS 34 – Interim Financial Reporting, issued by the IASB. Comparisons refer to the revised data from 3Q25, 2Q26 and 3Q26, except where otherwise indicated. HEDGING DERIVATIVE FINANCIAL INSTRUMENTS AT CONTRACTED RATES Derivative financial instruments at contracted rates totaled R$3,088.2 million in 3Q26, comprising R$2,917.9 million in hedge transactions (“Hedge”) and R$170.3 million related to a cash-settled derivative transaction with no cash impact until maturity on September 6, 2027, entered into in connection with the Capital Increase, as disclosed in the Material Fact dated March 9, 2026 (“Transaction”). The Transaction is intended to increase SIMPAR's synthetic exposure to its own shares and those of its subsidiaries following the strengthening of the capital structure of both the Company and its subsidiaries. SIMPAR entered into these derivatives with financial settlement only, which provide exposure to changes in the price of its own shares and the shares of its subsidiaries (JSL, Movida, Vamos and Automob).
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RESULTS 3Q26SIMH B3 LISTED NM 0; 20; 70 0; 145; 218 JSL 237; 28; 36 Movi 239; 99; 26 Vamos 196; 22; 28 CS Br 54; 95; 146 Automob 0; 50; 70 BBC 250; 185; 0 CS Infra 69; 20; 239 Ambiental 0; 177; 137 25 DISCLAIMER We make forward-looking statements that are subject to risks and uncertainties. Such statements are based on the beliefs and assumptions of our Management and are based on information currently available to the Company. Forward-looking statements include information about our intentions, beliefs, or current expectations and those of the Company’s Board of Directors and Management. Forward-looking information and statements also include information about possible or assumed operating results, as well as statements that are preceded by, followed by, or that include the words “believes,” “may,” “will,” “continues,” “expects,” “predicts,” “intends,” “plans,” “estimates,” or similar expressions. Forward-looking statements and information are not guarantees of performance. They involve risks, uncertainties and assumptions because they refer to future events and therefore depend on circumstances that may or may not occur. Future results and shareholder value creation may differ materially from those expressed or implied by the forward-looking statements. Many of the factors that will determine these results and values are beyond our ability to control or predict.