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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Contents
Interim statements of changes in equity
(In thousands of Brazilian reais - R$)
| Capital reserve · Shareholders’ equity attributable to | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Share capital | Treasury shares | Corporate transactions - Law 6.404/76 | Additional paid-in capital | Accumulated other comprehensive income | Accumulated losses | Controlling shareholders | Non-controlling interests | Total equity | |
| Balance as at January 1, 2026 | 10,282,739 | (76,150) | 737 | 4,193,473 | 625,554 | (9,722,125) | 5,304,228 | 25,705,404 | 31,009,632 |
| (Loss) profit for the period | — | — | — | — | — | (1,583,350) | (1,583,350) | 238,371 | (1,344,979) |
| Other comprehensive income | |||||||||
| Gain (loss) from cash flows hedge | — | — | — | — | 41,715 | — | 41,715 | (23,110) | 18,605 |
| Foreign currency translation differences | — | — | — | — | (64,537) | — | (64,537) | (57,022) | (121,559) |
| Remeasurement gain on defined benefit plans, net of tax | — | — | — | — | 15 | — | 15 | 18 | 33 |
| Loss in fair value of financial liabilities designated at fair value tthrough profit or loss attributable to changes in credit risk | — | — | — | — | (22) | — | (22) | (3,441) | (3,463) |
| Total comprehensive (loss) income for the period | — | — | — | — | (22,829) | (1,583,350) | (1,606,179) | 154,816 | (1,451,363) |
| Transactions with owners of the Company contributions and distributions: | |||||||||
| Effect arising from capital increase in subsidiary | — | — | — | — | — | — | — | 1,038 | 1,038 |
| Own shares acquired (note 10 (a)) | — | (213,666) | — | (2,841) | — | — | (216,507) | — | (216,507) |
| Share-based payments | — | 22,924 | (22,738) | — | — | 186 | — | 186 | |
| Dividends | — | — | — | — | — | — | — | (3,229) | (3,229) |
| Employee share schemes - value of employee services | — | — | — | 12,080 | — | — | 12,080 | 38,192 | 50,272 |
| Total contributions and distributions | — | (190,742) | — | (13,499) | — | — | (204,241) | 36,001 | (168,240) |
| Transactions with owners of the Company: | |||||||||
| Change of shareholding interest in subsidiary and other transactions | — | — | — | (59) | — | — | (59) | — | (59) |
| Total transactions with owners of the Company | — | — | — | (59) | — | — | (59) | — | (59) |
| Total transactions with owners of the Company contributions and distributions | — | (190,742) | — | (13,558) | — | — | (204,300) | 36,001 | (168,299) |
| Balance as at March 31, 2026 | 10,282,739 | (266,892) | 737 | 4,179,915 | 602,725 | (11,305,475) | 3,493,749 | 25,896,221 | 29,389,970 |
Interim statements of changes in equity
(In thousands of Brazilian reais - R$)
| Capital reserve · Profit reserves · 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 interests | Total 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 |
| Loss for the period | — | — | — | — | — | — | — | (1,787,895) | (1,787,895) | (147,503) | (1,935,398) |
| Other comprehensive income | |||||||||||
| Gain from cash flows hedge | — | — | — | — | 162,887 | — | — | — | 162,887 | 31,580 | 194,467 |
| Foreign currency translation differences | — | — | — | — | (290,696) | — | — | — | (290,696) | 498 | (290,198) |
| Remeasurement loss on defined benefit plans, net of tax | — | — | — | — | (13,998) | — | — | — | (13,998) | (28,336) | (42,334) |
| Total comprehensive loss for the period | — | — | — | — | (141,807) | — | — | (1,787,895) | (1,929,702) | (143,761) | (2,073,463) |
| Transactions with owners of the Company: | |||||||||||
| Share-based payment | — | 234 | — | 114 | — | — | — | — | 348 | 6,771 | 7,119 |
| Dividends | — | — | — | — | — | — | — | — | — | (375,782) | (375,782) |
| Own shares acquired | — | (34,022) | — | — | — | — | — | — | (34,022) | — | (34,022) |
| Employee share schemes - value of employee services | — | — | — | 15,559 | — | — | — | — | 15,559 | 2,135 | 17,694 |
| Total contributions and distributions | — | (33,788) | — | 15,673 | — | — | — | — | (18,115) | (366,876) | (384,991) |
| Transactions with owners of the Company: | |||||||||||
| Change of shareholding interest in subsidiary | — | — | — | (975,200) | — | — | — | — | (975,200) | (1,193,730) | (2,168,930) |
| Capital reduction in subsidiary | — | — | — | (89,084) | — | — | — | — | (89,084) | 89,084 | — |
| Total transactions with owners of the Company | — | — | — | (1,064,284) | — | — | — | — | (1,064,284) | (1,104,646) | (2,168,930) |
| Total transactions with owners of the Company contributions and distributions | — | (33,788) | — | (1,048,611) | — | — | — | — | (1,082,399) | (1,471,522) | (2,553,921) |
| Balance as at March 31, 2025 | 8,832,544 | (84,496) | 737 | 1,156,530 | 424,048 | 58,802 | 8,715,188 | (11,211,690) | 7,891,663 | 26,879,315 | 34,770,978 |
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