Cosan S.A.
For the period ended Mar 9, 2026. Filed Mar 10, 2026.
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Mar 9, 2026 · Filed Mar 10, 2026
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Contents
Statement of changes in equity
| Capital reserve · Profit reserve · Shareholders’ equity attributable to | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Share capital | Treasury shares | Corporate transactions - Law 6.404/76 | Additional paid-in capital | Other comprehensive income | Legal | Statutory reserve | Accumulated losses | Controlling shareholders | Non-controlling shareholders | Total shareholders' equity | |
| Balance as of January 1, 2024 | 8,682,544 | (93,917) | 737 | 2,561,227 | 314,325 | 58,802 | 9,431,589 | — | 20,955,307 | 30,025,873 | 50,981,180 |
| Loss (profit) for the year | — | — | — | — | — | — | — | (9,423,795) | (9,423,795) | 1,262,029 | (8,161,766) |
| Other comprehensive income | |||||||||||
| Loss from cash flow hedge | — | — | — | — | (303,494) | — | — | — | (303,494) | (90,157) | (393,651) |
| Foreign currency translation differences | — | — | — | — | 466,811 | — | — | — | 466,811 | 70,300 | 537,111 |
| Actuarial gains with defined benefit plan, net of tax | — | — | — | — | 88,213 | — | — | — | 88,213 | 19,102 | 107,315 |
| Total comprehensive income (loss) for the year | — | — | — | — | 251,530 | — | — | (9,423,795) | (9,172,265) | 1,261,274 | (7,910,991) |
| Transactions with owners of the Company contributions and distributions: | |||||||||||
| Capital increase | 150,000 | — | — | — | — | — | (150,000) | — | — | — | — |
| Loss arising from capital reduction of a subsidiary | — | — | — | (60,111) | — | — | — | — | (60,111) | (634,660) | (694,771) |
| Share-based payment | — | 114,827 | — | (202,625) | — | — | — | — | (87,798) | 13,367 | (74,431) |
| Loss in dividend distribution to non-controlling shareholders | — | — | — | (712) | — | — | — | — | (712) | 1,141 | 429 |
| Dividends | — | — | — | — | — | — | (566,401) | — | (566,401) | (2,382,267) | (2,948,668) |
| Own shares acquired | — | (190,593) | — | — | — | — | — | — | (190,593) | — | (190,593) |
| Cancellation of treasury shares | — | 118,975 | — | (118,975) | — | — | — | — | — | — | — |
| Business combination | — | — | — | — | — | — | — | — | — | 574,598 | 574,598 |
| Disposals of assets held for sale | — | — | — | — | — | — | — | — | — | (372,030) | (372,030) |
| Employee share schemes - value of employee services | — | — | — | 29,819 | — | — | — | — | 29,819 | 4,330 | 34,149 |
| Total contributions and distributions | 150,000 | 43,209 | — | (352,604) | — | — | (716,401) | — | (875,796) | (2,795,521) | (3,671,317) |
| Transactions with owners of the Company: | |||||||||||
| Change of shareholding interest in subsidiary | — | — | — | (3,482) | — | — | — | — | (3,482) | 2,972 | (510) |
| Total transactions with owners of the Company | — | — | — | (3,482) | — | — | — | — | (3,482) | 2,972 | (510) |
| Total transactions with owners of the Company contributions and distributions | 150,000 | 43,209 | — | (356,086) | — | — | (716,401) | — | (879,278) | (2,792,549) | (3,671,827) |
| Balance as of December 31, 2024 | 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 |
Statement of changes in equity
| Capital reserve · Profit reserves · Shareholders’ equity attributable to | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Share capital | Treasury shares | Corporate transactions - Law 6.404/76 | Additional paid-in capital | Other comprehensive income | Legal | Statutory reserve | Accumulated losses | Controlling shareholders | Non-controlling shareholders | Total shareholders' equity | |
| Balance as of 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 |
| (Loss) profit for the year | — | — | — | — | — | — | — | (9,722,125) | (9,722,125) | (472,276) | (10,194,401) |
| Other comprehensive income | |||||||||||
| Gain from cash flow hedge | — | — | — | — | 192,617 | — | — | — | 192,617 | 7,642 | 200,259 |
| Foreign currency translation differences | — | — | — | — | (85,689) | — | — | — | (85,689) | 30,652 | (55,037) |
| Actuarial gains on defined benefit plans, net of tax | — | — | — | — | 5,903 | — | — | — | 5,903 | (4,931) | 972 |
| Loss in fair value of financial liabilities designated at fair value through profit or loss attributable to changes in credit risk | — | — | — | — | (38,132) | — | — | — | (38,132) | (23,847) | (61,979) |
| Gain on measurement of derivative financial instrument | — | — | — | 15,000 | (15,000) | — | — | — | — | — | — |
| Total comprehensive income (loss) for the year | — | — | — | 15,000 | 59,699 | — | — | (9,722,125) | (9,647,426) | (462,760) | (10,110,186) |
| Transactions with owners of the Company contributions and distributions: | |||||||||||
| Capital increase (note 17 (a)) | 2,100,000 | — | — | 8,170,000 | — | — | — | — | 10,270,000 | — | 10,270,000 |
| Capital reduction in subsidiary | — | — | — | — | — | — | — | — | — | (11,215) | (11,215) |
| Own shares acquired (note 17 (b)) | — | (34,022) | — | — | — | — | — | — | (34,022) | — | (34,022) |
| Share-based payments | — | 8,580 | 2,553 | — | — | — | — | 11,133 | 17,436 | 28,569 | |
| Absorption of accumulated losses (note 17 (a)) | (649,805) | — | — | — | — | (58,802) | (8,715,188) | 9,423,795 | — | — | — |
| Dividends | — | — | — | — | — | — | — | — | — | (2,831,692) | (2,831,692) |
| Employee share schemes - value of employeeservices | — | — | — | 44,015 | — | — | — | — | 44,015 | 3,613 | 47,628 |
| Total contributions and distributions | 1,450,195 | (25,442) | — | 8,216,568 | — | (58,802) | (8,715,188) | 9,423,795 | 10,291,126 | (2,821,858) | 7,469,268 |
| Transactions with owners of the Company: | |||||||||||
| Change of shareholding interest in subsidiary and ohter transactions(note 9.1) | — | — | — | (6,124,205) | — | — | — | — | (6,124,205) | 376,393 | (5,747,812) |
| Effect arising from capital increase in subsidiary | — | — | — | (119,031) | — | — | — | — | (119,031) | 119,031 | — |
| Total transactions with owners of the Company | — | — | — | (6,243,236) | — | — | — | — | (6,243,236) | 495,424 | (5,747,812) |
| Total transactions with owners of the Companycontributions and distributions | 1,450,195 | (25,442) | — | 1,973,332 | — | (58,802) | (8,715,188) | 9,423,795 | 4,047,890 | (2,326,434) | 1,721,456 |
| Balance as of December 31, 2025 | 10,282,739 | (76,150) | 737 | 4,193,473 | 625,554 | — | — | (9,722,125) | 5,304,228 | 25,705,404 | 31,009,632 |
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