Cosan S.A.
For the period ended May 14, 2026. Filed May 14, 2026.
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May 14, 2026 · Filed May 14, 2026
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6-K 1 MainDocument.htm 6-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
Report of Foreign Issuer
Pursuant To Rule 13a-16 Or 15d-16 of the
Securities Exchange Act of 1934
For the month of May 2026
Commission File Number: 333-251238
COSAN S.A.
(Exact name of registrant as specified in its charter)
N/A
(Translation of registrant’s name into English)
Av. Brigadeiro Faria Lima, 4100, – 16 th floor
São Paulo, SP 04538-132 Brazil
(Address of principal executive offices)
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40‑F:
Form 20-F ☒ Form 40-F ☐
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):
Yes ☐ No ☒
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):
Yes ☐ No ☒
CONTENT
| Independent Auditor's Report on the Condensed Interim Individual and Consolidated Financial Statements | 3 |
|---|---|
| Interim statement of financial position | 5 |
| Interim statement of profit or loss | 7 |
| Interim statement of other comprehensive income | 8 |
| Interim statements of changes in equity | 9 |
| Interim statement of cash flows | 11 |
| Interim statement of value added | 14 |
| 1 Operations context | 15 |
| 2 Relevant events of the period | 16 |
| 2.1 Investments | 16 |
| 2.2 New debts | 19 |
| 3 Statement of compliance and material accounting policies | 20 |
| 3.1 Restatement in the statement of value added | 20 |
| 4. Segment information | 22 |
| 4.1 Net sales to external customers by product/customer type | 27 |
| 4.2 Information on geographical area | 28 |
| 5 Financial assets and liabilities | 29 |
| 5.1 Cash and cash equivalents | 30 |
| 5.2 Loans, borrowings and debentures | 30 |
| 5.3 Derivative financial instruments | 33 |
| 5.4 Related parties | 41 |
| 5.5 Trade payables | 44 |
| 5.6 Recognized Fair value measurement | 44 |
| 5.7 Financial risk management | 45 |
| 5.8 Obligation to repurchase shares of a subsidiary | 48 |
| 6 Investment in subsidiaries and associates | 49 |
| 6.1 Investments in subsidiaries | 49 |
| 6.2 Non-controlling interest in subsidiaries | 50 |
| 7 Property, plant and equipment, intangible assets, goodwill, and impairment loss | 51 |
| 7.1 Property plant and equipment | 51 |
| 7.2 Intangible assets and goodwill | 52 |
| 7.3 Impairment loss | 52 |
| 8 Income taxes | 53 |
| 9 Provision for legal proceedings and judicial deposits | 56 |
| 10 Shareholder's equity | 59 |
| 11 Earnings per share | 59 |
| 12 Net sales | 60 |
| 13 Costs and expenses by nature | 61 |
| 14 Other operating income (expenses), net | 61 |
| 15 Financial results | 62 |
| 16 Share-based payment | 63 |
| 18 Subsequent events | 63 |
(A free translation of the original in Portuguese)
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