Cosan S.A.

For the period ended Aug 14, 2026. Filed Aug 17, 2026.

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Aug 14, 2026 · Filed Aug 17, 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 August 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
Report on review of parent company and consolidated condensed interim financial statements	3
Interim statement of financial position	5
Interim statement of profit or loss	7
Interim statements of comprehensive income	8
Interim statements of changes in equity	9
Interim statement of cash flows	11
Interim value added statements	14
1 Operational 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	19
3.1 Restatement of the Value Added Statement	20
4 Information by segment	22
4.1 Net sales to external customers broken down by product/customer type	29
4.2 Information on geographical area	30
5 Financial assets and liabilities	31
5.1 Cash and cash equivalents	32
5.2 Loans, borrowings and debentures	32
5.3 Derivative financial instruments	35
5.4 Related parties	41
5.5 Trade payable	45
5.6 Recognized fair value measurement	45
5.7 Financial risk management	46
5.8 Obligation to repurchase shares of a subsidiary	49
6 Investment in subsidiaries	50
6.1 Investments in subsidiaries	50
6.2 Non-controlling interest in subsidiaries	51
7 Property, plant and equipment, intangible assets and goodwill	52
7.1 Property, plant and equipment	52
7.2 Intangible assets and goodwill	53
8 Income taxes	54
9 Provision for legal claims and deposits	57
10 Shareholder's equity	60
11 Earnings per share	60
12 Net sales	61
13 Costs and expenses by nature	61
14 Other operating income (expenses), net	62
15 Financial result	63
16 Share-based payment	64
17 Subsequent events	64

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