| Summary of Share-based payment plan (Equity-settled) |
In the year ended December 31, 2024, the following share-based payments Program was established:
|
Program |
Conditions for vesting |
|
Invest Partners |
Grant January 30, 2024.
The incentive program is conditioned on service time (service condition) and performance goals (performance conditions). Of the total actions of the program, 60% are related to service time for the period of 5 years and the actions are granted annually. The rest, equivalent to 40% of the program, are related to performance goals being necessary to achieve specific metrics that can vary between 0% and 110% (to calculate the fair value was considered the achievement of 100%). Shares are locked up for one year. The 2024 grant refers only to the portion granted annually, which is linked to service conditions, (vesting period of 12 months). |
|
Invest Cosan 2024 |
Grant: July 31, 2024,
The incentive program is conditioned to service conditions and performance conditions. Of the total actions of the program, 50% are related to length of service for a period of 3 years. The remainder, equivalent to 50% of the program, are related to performance goals, requiring the achievement of specific metrics that can vary from 0% to 150%. |
|
Invest Program 2024 – Rumo |
Grant: August 22, 2024.
Option programs, without lock-up, with delivery of the shares at the end of the three-year vesting period, subject to i) part of the options being conditional on maintaining the employment relationship (service condition) and ii) part on achieving each of the metrics that make up the performance targets (performance conditions), with the amount of performance options granted varying between 0% and 200% depending on performance. |
|
Phantom shares – Compass |
Grant: August 1, 2024.
Phantom share plan providing for the grant of stock appreciation rights (“SARs”). SARs offer the opportunity to receive a cash payment equal to the fair market value of Compass common stock. |
|
SOP 2024 Moove Program |
Granted on November 20, 2024.
The incentive program is conditional on length of service (service condition) and linked to the occurrence of a liquidity event defined in the program (performance conditions). The options granted to participants may only be exercised after they become vested options, and the maximum term for exercising the Options will be six (6) years from the date of grant. |
|
| Summary of share-based payment arrangements of share options |
|
Award Type / Award Date |
|
Company |
|
Life expectancy (months) |
|
Grants under plans |
|
|
Exercised / Canceled / Transferred |
|
|
Available |
|
|
Fair value as of grant date - R$ |
|
|
Share grant program |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
07/31/2019 |
|
Cosan S.A. |
|
60 |
|
229,020 |
|
|
(229,020 |
) |
|
— |
|
|
13.44 |
|
|
07/31/2020 |
|
Cosan S.A. |
|
60 |
|
68,972 |
|
|
(29,720 |
) |
|
39,252 |
|
|
20.93 |
|
|
07/31/2021 - Invest I |
|
Cosan S.A. |
|
36 |
|
424,839 |
|
|
(424,839 |
) |
|
— |
|
|
24.38 |
|
|
09/10/2021 - Invest II |
|
Cosan S.A. |
|
48 |
|
5,283,275 |
|
|
(5,283,275 |
) |
|
— |
|
|
22.24 |
|
|
10/11/2021 - Invest III |
|
Cosan S.A. |
|
60 |
|
806,752 |
|
|
(552,900 |
) |
|
253,852 |
|
|
23.20 |
|
|
07/31/2022 - Invest I |
|
Cosan S.A. |
|
36 |
|
846,506 |
|
|
(301,499 |
) |
|
545,007 |
|
|
18.74 |
|
|
11/22/2022 - Invest Partners |
|
Cosan S.A. |
|
60 |
|
377,173 |
|
|
(20,936 |
) |
|
356,237 |
|
|
17.14 |
|
|
01/30/2023 - Invest Partners |
|
Cosan S.A. |
|
36 |
|
12,472,325 |
|
|
(7,864,867 |
) |
|
4,607,458 |
|
|
15.26 |
|
|
07/31/2023 - Invest Cosan I - Regular |
|
Cosan S.A. |
|
36 |
|
1,047,845 |
|
|
(409,020 |
) |
|
638,825 |
|
|
17.53 |
|
|
12/01/2023 - Invest Cosan III - Associates |
|
Cosan S.A. |
|
60 |
|
546,734 |
|
|
(70,697 |
) |
|
476,037 |
|
|
17.68 |
|
|
01/30/2024 - Invest Partners |
|
Cosan S.A. |
|
12 |
|
2,322,324 |
|
|
(2,322,324 |
) |
|
— |
|
|
18.18 |
|
|
07/31/2024 - Invest Cosan 2024 |
|
Cosan S.A. |
|
36 |
|
1,428,479 |
|
|
— |
|
|
1,428,479 |
|
|
13.54 |
|
|
|
|
|
|
|
|
25,854,244 |
|
|
(17,509,097 |
) |
|
8,345,147 |
|
|
|
|
|
07/01/2023 - Program SOP A |
|
Moove |
|
72 |
|
699,276 |
|
|
(699,276 |
) |
|
— |
|
|
142.62 |
|
|
07/01/2023 - Program SOP B |
|
Moove |
|
72 |
|
279,710 |
|
|
(279,710 |
) |
|
— |
|
|
88.32 |
|
|
07/01/2023 - Program SOP C |
|
Moove |
|
72 |
|
223,768 |
|
|
(223,768 |
) |
|
— |
|
|
76.54 |
|
|
07/01/2023 - Program SOP D |
|
Moove |
|
72 |
|
139,855 |
|
|
(139,855 |
) |
|
— |
|
|
71.45 |
|
|
11/20/2024 - Program SOP 2024 |
|
Moove |
|
72 |
|
610,940 |
|
|
— |
|
|
610,940 |
|
|
50.05 |
|
|
|
|
|
|
|
|
1,953,549 |
|
|
(1,342,609 |
) |
|
610,940 |
|
|
|
|
|
08/15/2019 |
|
Rumo S.A. |
|
60 |
|
843,152 |
|
|
(843,152 |
) |
|
— |
|
|
22.17 |
|
|
11/11/2020 |
|
Rumo S.A. |
|
60 |
|
776,142 |
|
|
(404,206 |
) |
|
371,936 |
|
|
20.01 |
|
|
05/05/2021 |
|
Rumo S.A. |
|
60 |
|
1,481,000 |
|
|
(1,377,718 |
) |
|
103,282 |
|
|
20.84 |
|
|
09/15/2021 |
|
Rumo S.A. |
|
36 |
|
1,560,393 |
|
|
(1,560,393 |
) |
|
— |
|
|
18.19 |
|
|
09/01/2022 |
|
Rumo S.A. |
|
36 |
|
1,781,640 |
|
|
(290,869 |
) |
|
1,490,771 |
|
|
20.36 |
|
|
09/06/2023 |
|
Rumo S.A. |
|
36 |
|
1,724,867 |
|
|
(201,544 |
) |
|
1,523,323 |
|
|
21.86 |
|
|
08/22/2024 |
|
Rumo S.A. |
|
36 |
|
2,433,432 |
|
|
(61,015 |
) |
|
2,372,417 |
|
|
23.37 |
|
|
|
|
|
|
|
|
10,600,626 |
|
|
(4,738,897 |
) |
|
5,861,729 |
|
|
|
|
|
Share-based compensation plan (settled in cash) |
|
|
|
|
|
|
|
|
|
|
|
|
|
07/31/2019 - Invest I |
|
Moove |
|
60 |
|
132,670 |
|
|
(132,670 |
) |
|
— |
|
|
50.79 |
|
|
07/31/2020 - Invest II |
|
Moove |
|
60 |
|
106,952 |
|
|
(18,341 |
) |
|
88,611 |
|
|
61.89 |
|
|
07/31/2021 - Invest III |
|
Moove |
|
36 |
|
80,729 |
|
|
(80,729 |
) |
|
— |
|
|
102.73 |
|
|
07/31/2022 - Invest IV |
|
Moove |
|
36 |
|
77,967 |
|
|
(6,114 |
) |
|
71,853 |
|
|
135.05 |
|
|
07/31/2023 - Invest V |
|
Moove |
|
36 |
|
82,204 |
|
|
(1,856 |
) |
|
80,348 |
|
|
150.98 |
|
|
07/31/2024 - Invest VI |
|
Moove |
|
36 |
|
61,732 |
|
|
— |
|
|
61,732 |
|
|
234.43 |
|
|
08/01/2022 |
|
Compass |
|
36 |
|
950,994 |
|
|
(128,164 |
) |
|
822,830 |
|
|
25.59 |
|
|
08/01/2022 |
|
Edge Comercialização |
|
36 |
|
31,409 |
|
|
(25,531 |
) |
|
5,878 |
|
|
25.59 |
|
|
08/01/2022 |
|
TRSP |
|
36 |
|
35,604 |
|
|
(5,120 |
) |
|
30,484 |
|
|
25.59 |
|
|
08/01/2023 |
|
Compass |
|
36 |
|
275,746 |
|
|
(38,408 |
) |
|
237,338 |
|
|
34.12 |
|
|
08/01/2023 |
|
Edge Comercialização |
|
36 |
|
27,006 |
|
|
(16,740 |
) |
|
10,266 |
|
|
34.12 |
|
|
08/01/2023 |
|
TRSP |
|
36 |
|
26,246 |
|
|
— |
|
|
26,246 |
|
|
34.12 |
|
|
08/01/2024 |
|
Compass |
|
36 |
|
277,262 |
|
|
— |
|
|
277,262 |
|
|
42.21 |
|
|
08/01/2024 |
|
Edge Comercialização |
|
36 |
|
97,535 |
|
|
(18,906 |
) |
|
78,629 |
|
|
42.21 |
|
|
08/01/2024 |
|
TRSP |
|
36 |
|
2,867 |
|
|
— |
|
|
2,867 |
|
|
42.21 |
|
|
11/01/2024 |
|
Compass |
|
33 |
|
12,751 |
|
|
— |
|
|
12,751 |
|
|
42.21 |
|
|
|
|
|
|
|
|
2,279,674 |
|
|
(472,579 |
) |
|
1,807,095 |
|
|
|
|
|
Total |
|
|
|
|
|
40,688,093 |
|
|
(24,063,182 |
) |
|
16,624,911 |
|
|
|
|
|