Shareholder Remuneration

Provision in Bylaws: The Bylaws of the Company establish the distribution of a minimum dividend that is the higher of R$359 million or 25% of net income from the year (IFRS).

Dividend practice: ISA ENERGIA BRASIL’s dividend practice is to distribute at least 75% of regulatory net income (used as proxy for cash generation), subject to approval by the Shareholders Meeting, and the possibility of paying interim dividends, always ensuring that the dividend will be equal to or higher than minimum mandatory dividends.

Announcement of Dividend Distribution:

On December 19, 2025, the Board of Directors of ISA ENERGIA BRASIL approved the accrual and payment to shareholders of Interest on Equity (“JCP”) in the total amount of BRL 495,255,565.40 (four hundred ninety-five million, two hundred fifty-five thousand, five hundred sixty-five reais and forty cents), corresponding to BRL 0.751659 per share of both classes, subject to withholding of Income Tax at the rate of 15% (fifteen percent), except for shareholders who are duly exempt or immune, or shareholders domiciled in countries where legislation establishes different rates. The JCP will be credited in three payments, as per the following information:

Earning Type	Deliberation Date	Distribution Base	Record Date	Ex-right Date	Payment Date	Total (R$ million)	Gross R$ / share	Net R$ / share
Interest on Equity ("IOE")	19-Dec-25	Result of the fiscal year 2025	29-Dec-25	30-Dec-25	28-Jan-26	165.09	0.2505	0.2130
			29-Jan-26	30-Jan-26	25-Feb-26	165.09	0.2505	0.2130
			26-Feb-26	27-Feb-26	31-Mar-26	165.09	0.2505	0.2130
Total						495.26	0.7515	0.6389

Historic of Earnings Distribution¹ (R$ million)

¹ Provision of dividends on an accrual basis, according to the fiscal year serving as the distribution base | ² Practice of distributing at least 75% of the regulatory net income | ³ Interest on Equity (IOE) related to the results for the first half of 2025.

Annual Summary of Earnings Distribution (R$ million)

• Payment Year
• Fiscal Year (base)

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Annual Summary of Earnings Distribution (R$ million)

¹ Excludes a non-controlling shareholder participation.
² Distribution of dividends, based on the reserve constituted in the financial statements regarding the year of 2017.
³ Distribution of interim dividends on the constituted profit reserve.

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Updated on December 19, 2025.