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.

On February 24, 2026, the Board of Directors of ISA ENERGIA BRASIL approved the distribution of dividends in the total amount of R$ 279.3 million, corresponding to R$ 0.423933 per share of both classes of shares. The distribution of the dividend amount, net of withholding income tax, will be made in three payments, each with its respective record date, ex‑dividend date and payment date. Click here to access the full Notice to Shareholders.

Earning Type	Deliberation Date	Distribution Base	Record Date	Ex-right Date	Payment Date	Total (R$ million)	Gross R$ / share
Dividends	24-Feb-26	Result of the fiscal year 2025	12-Mar-26	13-Mar-26	29-Apr-26	93.1	0.141311
			2-Apr-26	6-Apr-26	29-Apr-26	93.1	0.141311
			17-Apr-26	20-Apr-26	29-Apr-26	93.1	0.141311
Total						279.3	0.423933

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)

 Click here to download the spreadsheet

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 February 24, 2026.