Provision in Bylaws: The Bylaws of the Company establish the distribution of a minimum dividend that is the higher of R$359 million or 25% of net income from the year (IFRS).
Dividend practice: ISA ENERGIA BRASIL’s dividend practice is to distribute at least 75% of regulatory net income (used as proxy for cash generation), subject to approval by the Shareholders Meeting, and the possibility of paying interim dividends, always ensuring that the dividend will be equal to or higher than minimum mandatory dividends.
On December 12, 2024, the Board of Directors approved the payment of interest on equity (JCP) based on the profit recorded in the fiscal year 2024 in the amount of R$ 1,555,514,765.00, an amount that corresponds to R$ 2.360835 per share. With payment defined in three installments: (i) R$ 518,504,921.67 on January 21; (ii) R$518,504,921.67 on February 21; and (iii) R$ 518,504,921.67 on March 21, 2025. Thus, the payout for the year 2024 was 75%.
Earning Type | Deliberation Date | Distribution Base | Record Date | Ex-right Date | Payment Date | Total (R$ million) | R$ / share |
---|---|---|---|---|---|---|---|
Interest on Equity ("IOE") | 12-Dec-24 | Result of the fiscal year 2024 | 9-Jan-25 | 10-Jan-25 | 21-Jan-25 | 518.5 | 0.786945 |
11-Feb-25 | 12-Feb-25 | 21-Feb-25 | 518.5 | 0.786945 | |||
11-Mar-25 | 12-Mar-25 | 21-Mar-25 | 518.5 | 0.786945 | |||
Total | 1,555.5 | 2.360835 |
Historic of Earnings Distribution1 (R$ million)
2 Considering fiscal year 2021 and earnings paid from reserve
Annual Summary of Earnings Distribution (R$ million)
Payment Year | IOE (R$ thousand) |
Dividends (R$ thousand) |
Total (R$ thousand) |
Payment per share |
Dividends per share |
---|---|---|---|---|---|
2024 | 1.452.233 | - | 1.452.233 | R$ 2,20408 | R$ - |
2023 | 700.000 | - | 700.000 | R$ 1,06240 | R$ - |
2022 | 114.577 | - | 114.577 | R$ 0,17390 | R$ - |
2021 | 950.379 | 1.851.532 | 2.801.911 | R$ 4,25252 | R$ 2,81011 |
2020 | 258.178 | 444.000 | 702.178 | R$ 1,06571 | R$ 0,67387 |
2019 | 593.858 | 293.556 | 887.414 | R$ 1,34685 | R$ 0,44554 |
2018 | 592.000 | 1.477.999 | 2.069.999 | R$ 12,56672 | R$ 8,97276 |
2017 | - | 637.900 | 637.900 | R$ 3,87261 | R$ 3,87261 |
2016 | - | 110.000 | 110.000 | R$ 0,66780 | R$ 0,66780 |
2015 | - | 365.894 | 365.894 | R$ 2,26898 | R$ 2,26898 |
2014 | 230.000 | 195.000 | 425.000 | R$ 2,72631 | R$ 1,21971 |
2013 | - | - | - | R$ - | R$ - |
2012 | 128.107 | 348.570 | 476.677 | R$ 3,12247 | R$ 2,28330 |
2011 | 253.407 | 643.388 | 896.795 | R$ 5,90665 | R$ 4,23760 |
2010 | 188.564 | 578.232 | 766.796 | R$ 5,06851 | R$ 3,82337 |
2009 | 250.608 | 392.676 | 643.284 | R$ 4,29529 | R$ 2,62408 |
2008 | 279.018 | 436.611 | 715.629 | R$ 4,79374 | R$ 2,92469 |
2007 | 226.792 | 559.357 | 786.149 | R$ 5,26609 | R$ 3,74691 |
2006 | 90.000 | 97.300 | 187.300 | R$ 1,25465 | R$ 0,65177 |
2005 | 224.354 | - | 224.354 | R$ 1,50286 | R$ - |
2004 | 147.249 | - | 147.249 | R$ 0,98636 | R$ - |
2003 | 50.000 | 12.782 | 62.782 | R$ 0,42055 | R$ 0,08562 |
2002 | 86.353 | - | 86.353 | R$ 0,57844 | R$ - |
Total | 5.363.445 | 8.444.796 | 13.808.242 | R$ 63,19939 | R$ 41,30871 |
---|
Fiscal Year (base) |
IOE (R$ thousand) |
Dividends (R$ thousand) |
Total (R$ thousand) |
Net Result Regulatory (R$ thousand) |
Payout Regulatory |
---|---|---|---|---|---|
2023 | 1.452.233 | - | 1.452.233 | - | 75% |
2022 | 700.000 | - | 700.000 | 936.887 | 75% |
2021 | 629.109 | 1.211.082 | 1.840.191 | 877.567 | 210% |
2020 | 586.180 | 1.084.449 | 1.670.629 | 2.002.390 | 83% |
2019 | 701.704 | 293.556 | 995.259 | 1.221.830 | 81% |
2018 | 592.000 | 1.393.306 | 1.985.306 | 1.276.311 | 156% |
2017 | - | 585.093 | 585.093 | 615.474 | 95% |
2016 | - | 247.500 | 247.500 | 228.785 | 108% |
2015 | - | 334.865 | 334.865 | 271.887 | 123% |
2014 | 30.000 | 196.029 | 226.029 | 248.140 | 91% |
2013 | 200.000 | 30.000 | 230.000 | - 145.400 | N/A |
2012 | 63.949 | 178.729 | 242.678 | 1.004.000 | 24% |
2011 | 188.846 | 503.136 | 691.982 | 805.700 | 86% |
2010 | 255.363 | 520.044 | 775.407 | 812.171 | 95% |
2009 | 312.528 | 532.567 | 845.095 | 861.975 | 98% |
2008 | 239.896 | 495.001 | 734.897 | 827.065 | 89% |
2007 | 238.737 | 668.759 | 907.495 | 855.483 | 106% |
2006 | 27.177 | 157.899 | 185.076 | 117.752 | 157% |
2005 | 239.354 | - | 239.354 | 468.277 | 51% |
2004 | 75.000 | - | 75.000 | 348.778 | 22% |
2003 | 147.249 | - | 147.249 | 222.376 | 66% |
2002 | 136.353 | 12.782 | 149.135 | 168.137 | 89% |
Total | 1.457.596.934 | 8.444.796 | 1.466.041.731 | 14.025.585 | 10453% |
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Annual Summary of Earnings Distribution (R$ million)

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.
Updated on February 24, 2025.