Cosan S.A.
For the period ended Nov 14, 2025. Filed Nov 17, 2025.
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Nov 14, 2025 · Filed Nov 17, 2025
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Contents
Interim statement of changes in equity
(In thousands of Brazilian reais - R$)
| Capital reserve · Profit reserve · Shareholders’ equity attributable to | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Share capital | Treasury shares | Corporate transactions - Law 6.404/76 | Additional paid-in capital | Accumulated other comprehensive income | Legal | Statutory reserve | Accumulated losses | Controlling shareholders | Non-controlling shareholders | Total shareholders' equity | |
| Balance as at January 1, 2025 | 8,832,544 | (50,708) | 737 | 2,205,141 | 565,855 | 58,802 | 8,715,188 | (9,423,795) | 10,903,764 | 28,494,598 | 39,398,362 |
| Profit (loss) for the period | — | — | — | — | — | — | — | (3,919,114) | (3,919,114) | 581,188 | (3,337,926) |
| Other comprehensive income | |||||||||||
| Gain from cash flow hedge | — | — | — | — | 219,913 | — | — | — | 219,913 | 2,855 | 222,768 |
| Foreign currency translation differences | — | — | — | — | (146,258) | — | — | — | (146,258) | 5,358 | (140,900) |
| Actuarial gains (losses) on defined benefit plans, net of tax | — | — | — | — | (13,998) | — | — | — | (13,998) | (21,136) | (35,134) |
| Loss in fair value of financial liabilities designated at fair value through profit or loss attributable to changes in credit risk | (70,745) | (70,745) | (12,234) | (82,979) | |||||||
| Total comprehensive income (loss) for the period | — | — | — | — | (11,088) | — | — | (3,919,114) | (3,930,202) | 556,031 | (3,374,171) |
| Transactions with owners of the Company contributions and distributions: | |||||||||||
| Effect arising from capital increase in subsidiary | — | — | — | (83,393) | — | — | — | — | (83,393) | 83,393 | — |
| Own shares acquired (note 11 (a)) | — | (34,022) | — | — | — | — | — | — | (34,022) | — | (34,022) |
| Share-based payments | — | 6,376 | 1,114 | — | — | — | — | 7,490 | 9,380 | 16,870 | |
| Absorption of accumulated losses (note 11 (c)) | (649,805) | — | — | — | — | (58,802) | (8,715,188) | 9,423,795 | — | — | — |
| Dividends | — | — | — | — | — | — | — | — | — | (1,805,462) | (1,805,462) |
| Employee share schemes - value of employee services | — | — | — | 26,595 | — | — | — | — | 26,595 | 2,932 | 29,527 |
| Total contributions and distributions | (649,805) | (27,646) | — | (55,684) | — | (58,802) | (8,715,188) | 9,423,795 | (83,330) | (1,709,757) | (1,793,087) |
| Transactions with owners of the Company: | |||||||||||
| Change of shareholding interest in subsidiary (note 6.1) | — | — | — | (988,909) | — | — | — | — | (988,909) | (1,188,204) | (2,177,113) |
| Total transactions with owners of the Company | — | — | — | (988,909) | — | — | — | — | (988,909) | (1,188,204) | (2,177,113) |
| Total transactions with owners of the Company contributions and distributions | (649,805) | (27,646) | — | (1,044,593) | — | (58,802) | (8,715,188) | 9,423,795 | (1,072,239) | (2,897,961) | (3,970,200) |
| Balance as at September 30, 2025 | 8,182,739 | (78,354) | 737 | 1,160,548 | 554,767 | — | — | (3,919,114) | 5,901,323 | 26,152,668 | 32,053,991 |
Interim statement of changes in equity
(In thousands of Brazilian reais - R$)
| Capital reserve · Profit reserve · Shareholders’ equity attributable to | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Share capital | Treasury shares | Corporate transactions - Law 6.404/76 | Additional paid-in capital | Accumulated other comprehensive income | Legal | Statutory reserve | Profit retention | Accumulated losses | Controlling shareholders | Non-controlling shareholders | Total shareholders' equity | |
| Balance as at January 1, 2024 | 8,682,544 | (93,917) | 737 | 2,561,227 | 314,325 | 58,802 | 8,610,796 | 820,793 | — | 20,955,307 | 30,025,873 | 50,981,180 |
| Loss (profit) for the period | — | — | — | — | — | — | — | — | (126,402) | (126,402) | 447,235 | 320,833 |
| Other comprehensive income | ||||||||||||
| Loss from cash flow hedge | — | — | — | — | (129,794) | — | — | — | — | (129,794) | (38,707) | (168,501) |
| Foreign currency translation differences | — | — | — | — | (118,926) | — | — | — | — | (118,926) | (45,249) | (164,175) |
| Actuarial gains with defined benefit plan, net of tax | — | — | — | — | 10,718 | — | — | — | — | 10,718 | 1,532 | 12,250 |
| Total comprehensive income (loss) for the period | — | — | — | — | (238,002) | — | — | — | (126,402) | (364,404) | 364,811 | 407 |
| Transactions with owners of the Company contributions and distributions: | ||||||||||||
| Capital increase | 150,000 | — | — | — | — | — | (150,000) | — | — | — | — | — |
| Capital reduction in subsidiary | — | — | — | — | — | — | — | — | — | — | (20,629) | (20,629) |
| Share-based payment | — | 114,516 | — | (202,320) | — | — | — | — | — | (87,804) | 8,020 | (79,784) |
| Loss in dividend distribution to non-controlling shareholders | — | — | — | (712) | — | — | — | — | — | (712) | 928 | 216 |
| Dividends | — | — | — | — | — | — | (566,401) | — | — | (566,401) | (1,708,707) | (2,275,108) |
| Own shares acquired | — | (162,174) | — | — | — | — | — | — | — | (162,174) | — | (162,174) |
| Cancellation of treasury shares | — | 118,975 | — | (118,975) | — | — | — | — | — | — | — | — |
| Business combination | — | — | — | — | — | — | — | — | — | — | 574,598 | 574,598 |
| Employee share schemes - value of employee services | — | — | — | 153,659 | — | — | — | — | — | 153,659 | 64,763 | 218,422 |
| Total contributions and distributions | 150,000 | 71,317 | — | (168,348) | — | — | (716,401) | — | — | (663,432) | (1,081,027) | (1,744,459) |
| Transactions with owners of the Company: | ||||||||||||
| Change of shareholding interest in subsidiary | — | — | — | (3,652) | — | — | — | — | — | (3,652) | 2,972 | (680) |
| Total transactions with owners of the Company | — | — | — | (3,652) | — | — | — | — | — | (3,652) | 2,972 | (680) |
| Total transactions with owners of the Company contributions and distributions | 150,000 | 71,317 | — | (172,000) | — | — | (716,401) | — | — | (667,084) | (1,078,055) | (1,745,139) |
| Balance as at September 30, 2024 | 8,832,544 | (22,600) | 737 | 2,389,227 | 76,323 | 58,802 | 7,894,395 | 820,793 | (126,402) | 19,923,819 | 29,312,629 | 49,236,448 |
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