Unaudited Interim Condensed Consolidated Financial Statements

AGI Inc

As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025

REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION To the Management and Shareholders of AGI Inc Introduction We have reviewed the accompanying interim condensed consolidated financial statements of AGI Inc (the “Company”) as at March 31, 2026, which comprise the interim consolidated statement of financial position as at March 31, 2026 and the related interim consolidated statements of profit or loss, comprehensive income, changes in equity and cash flows for the three months period then ended and explanatory notes. Management is responsible for the preparation and presentation of this interim financial information in accordance with IAS 34 Interim Financial Reporting, issued by the International Accounting Standards Board (IASB). Our responsibility is to express a conclusion on this interim financial information based on our review. Scope of review We conducted our review in accordance with International Standard on Review Engagements 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Conclusion Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial statements are not prepared, in all material respects, in accordance with IAS 34 – Interim Financial Reporting, issued by the International Accounting Standards Board (IASB). São Paulo, May 05, 2026 ERNST & YOUNG Auditores Independentes S/S Ltda.

Index to Notes to the Unaudited Interim Condensed Consolidated Financial Statements

Unaudited Interim Consolidated Statement of Financial Position

As of March 31, 2026 and December 31, 2025

Unaudited Interim Consolidated Statement of Profit or Loss

For the period ended March 31, 2026 and 2025

Unaudited Interim Consolidated Statement of Comprehensive Income

For the period ended March 31, 2026 and 2025

Unaudited Interim Consolidated Statement of Changes in Equity

For the period ended March 31, 2026 and 2025

Unaudited Interim Consolidated Statement of Cash Flows

For the period ended March 31, 2026 and 2025

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Notes to the Unaudited Interim Condensed Consolidated Financial Statements

AGI Inc (the “Company” or “Group”, when taken together with its subsidiaries) is a Cayman Islands holding company, incorporated on September 2, 2021. On February 11, 2026, as part of a corporate reorganization carried out in connection with the Company’s international listing process, the shares of Agi Financial Holding S.A. were contributed to AGI Inc, which became the direct controlling shareholder of Agi Financial Holding S.A. AGI Inc has control of 100% of the shares of Agi Financial Holding S.A., which in turn holds 100% of the shares of Banco Agibank S.A.

The Group aims to provide a broad financial services platform, including personal credit, payroll loans, credit card and payroll credit card operations, as well as demand and time deposits, investments, insurance, among others.

The issuance of these financial statements was authorized by the Executive Board on May 5, 2026.

The Company’s indirectly held subsidiary, Banco Agibank S.A. ("Agibank" or the "Bank") was established following the transfer of control of Banco Gerador S.A. from its former shareholders to its then-parent company, Agipar Holding S.A., under a purchase and sale agreement and other covenants signed on May 2, 2016. The transaction was approved by the Central Bank of Brazil (BACEN), along with the Bank’s business continuity plan, on July 26, 2016.

On August 16, 2016, Banco Gerador S.A. was renamed Banco Agiplan S.A. Subsequently, on January 10, 2018, the name was changed to Banco Agibank S.A., with BACEN’s approval granted on January 24, 2018.

Agibank operates as a commercial bank, offering personal credit, payroll loans, credit cards, and payroll credit cards, as well as raising demand and time deposits. Since April 5, 2021, the Bank’s headquarters have been located at Rua Sérgio Fernandes Borges Soares, No. 1,000, Building 12 E-1, Industrial District, Campinas, São Paulo.

In March 2026, Agibank launched Agibank Asset Management Ltd. (“Agi Asset”), a new business vertical focused on asset management and private credit products. The initiative marks the beginning of the Bank’s expansion into wholesale banking activities, leveraging its credit expertise to structure Credit Rights Investment Funds (FIDCs) and to facilitate companies’ access to the capital markets. 

On February, 2026, AGI Inc completed its Initial Public Offering (IPO). A total of 20,000,000 Class A common shares were offered by the Company.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

The initial public offering price was US$12.00 per Class A common share, for gross proceeds of US$240,0 million. The Company received net proceeds of US$ 226,7 million (or R$ 1,239,6 million), after deducting US$ 13,3 million (or R$ 68,7 million) in underwriting discounts and commissions and US$ 11,3 million (or R$ 58,7 million) of other offering expenses

The Class A common shares were registered under the Securities Act of 1933, as amended, pursuant to the Company’s Registration Statement on Form F-1 (Registration No. 333-292720), which was declared effective by the Securities and Exchange Commission in February, 2026. The common shares have been traded on the New York Stock Exchange (NYSE) since February 11, 2026, under the symbol "AGBK".

In connection with the corporate reorganization completed on February 11, 2026, the financial statements of AGI Inc were prepared using the predecessor basis of accounting.

In connection with the corporate reorganization completed on February 11, 2026, in which AGI Inc became the direct controlling shareholder of Agi Financial Holding S.A., the Group’s equity structure was reorganized to reflect the share capital structure of AGI Inc. As the financial statements are prepared using the predecessor basis of accounting, the historical equity balances of Agi Financial Holding S.A. were reclassified within equity.

As part of this process, the historical share capital of Agi Financial Holding S.A. was adjusted to reflect the par value structure of AGI Inc’s shares. This resulted in a transfer of share capital of R$ 2,622,165. Historical balances of reserves, retained earnings and other comprehensive income of Agi Financial Holding S.A., including retained earnings of R$ 11,825 as of December 31, 2025, were reclassified within equity as part of the new capital structure.

Additionally, treasury shares previously recognized at the level of Agi Financial Holding S.A. were derecognized and replaced by the treasury shares position of AGI Inc, resulting in a net movement of R$ 1,297 thousand in treasury shares. These adjustments represent equity reclassifications associated with the corporate reorganization and had no impact on the Group’s total shareholders’ equity.

The unaudited interim condensed consolidated financial statements were prepared in, accordance with IAS 34 Interim Financial Reporting, as issued by the International Accounting Standards Board ("IASB"),

The preparation of the financial statements, in accordance with IFRS Accounting Standards, requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues, costs and expenses. Current results could differ from the estimates. The use of judgments or estimates relevant to the financial statements are presented in each note below.

The accounting policies and criteria adopted in the preparation of the consolidated financial statements as of March 31, 2026 and for the period ended March 31, 2026 and 2025 are consistent with those applied in the preparation of the Group’s annual consolidated financial statements for the year ended December 31, 2025.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

New standards, interpretations and amendments adopted by the Group

The accounting policies adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the Group’s annual consolidated financial statements for the year ended 31 December 2025, except for the adoption of new standards effective as of 1 January 2026. The Group has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective.

Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7

In May 2024, the IASB issued Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments (the Amendments). The Amendments include:

The amendments had no impact on the Group’s interim condensed financial statements.

Annual Improvements to IFRS accounting Standards – Volume 11

In July 2024, the IASB issued nine narrow scope amendments as part of its periodic maintenance of IFRS accounting standards. The amendments include clarifications, simplifications, corrections or changes to improve consistency in IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial instruments: Disclosure and its accompanying Guidance on implementing IFRS 7, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements and IAS 7 Statements of Cash Flows.

The amendments had no impact on the Group’s interim condensed financial statements.

Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7

In December 2024, the IASB issued Amendments to IFRS 9 and IFRS 7 - Contracts Referencing Nature dependent Electricity. The amendments apply only to contracts that reference nature-dependent electricity, and they:

The amendments had no impact on Group’s interim condensed financial statements.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Corporate reorganization

These condensed and consolidated financial statements have been prepared on a predecessor basis, reflecting the results and financial position of Agi Financial Holding S.A. as if they had always been part of AGI Inc, given that AGI Inc was established solely as a holding company and currently holds 100% of the share capital of Agi Financial Holding S.A. Accordingly, AGI Inc is considered, in substance, a continuation of the existing holding structure for all periods presented.

These interim condensed consolidated financial statements include the following companies, headquartered in Brazil:

In the interim condensed consolidation process, all balances and transactions among the entities under common control, including intercompany transactions and balances of their respective subsidiaries, have been eliminated to present a single set of financial statements as if they were a single economic entity.

The financial statements are presented in thousands of Brazilian reais (R$ - BRL), rounded to the nearest thousand, which is the Group’s functional currency.

For management purposes, the Bank’s Management has determined that it has only one operating segment related to the banking business. The Bank provides a standardized set of financial products and services exclusively to individuals, mainly focused on credit, including digital accounts, cards, payroll and personal loans, and insurance offered through partners.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

All products present similar economic characteristics, are directed to the same type of customer, use integrated distribution channels, and operate under the same regulatory environment. Consequently, the Bank does not manage its activities by business lines, customer categories, products, regions or any other segmentation for purposes of resource allocation or performance assessment.

Accordingly, operating results are monitored and presented to the Chief Operating Decision Maker on a consolidated basis.

No single customer contributed 10% or more to the Group condensed or consolidated revenue for the period ended March 31, 2026 and 2025.

Most of the Group’s assets are located in Brazil and all of the Group’s revenue is derived from customers located in Brazil.

The accounting policies adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the Company’s annual consolidated financial statements for the year ended 31 December 2025. The Company has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective.

The significant accounting judgements and estimates adopted in the preparation of the interim condensed consolidated financial statements are consistent with those followed in the preparation of the Group’s annual consolidated financial statements for the year ended December 31, 2025.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Comprise cash at banks and on hand in national or foreign currency, and investments in interbank deposits, whose maturity of operations on the effective date of investment is equal to or less than 90 days and present an insignificant risk of change in fair value, being used for managing short-term commitments.

(1) Highly liquid Investments with a maturity equal to or less than 90 days readily convertible into a known amount of cash and subject to an insignificant risk of changes in fair value (see note 6.2).

Breakdown of Financial Assets Measured at Fair Value Through Profit or Loss (FVTPL)

⁽¹⁾ Refers substantially to amounts invested in the investment fund, remunerated at the DI rate (the Brazilian interbank deposit rate), where the Group holds participation units. The underlying assets of the fund comprise public and private securities and repo with high liquidity (Level 1).

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Fair Value of Financial Assets Measured at Fair Value Through Profit or Loss (FVTPL)

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Maturity of Financial Assets Measured at Fair Value Through Profit or Loss (FVTPL)

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Breakdown of Financial Assets at Amortized Cost

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Fair Value of Financial Assets Measured at Amortized Cost

Set out below is a comparison, by class, of the carrying amounts and fair values of the Group’s financial instruments measured at amortized cost, other than those with carrying amounts that are reasonable approximations of fair values:

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Maturity of Financial Assets Measured at Amortized Cost

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Concentration of Financial Assets Measured at Amortized Cost

¹ Refers to credit limits granted and not used under 'Other liabilities - expected credit losses, note 13.

¹ Refers to credit limits granted and not used under 'Other liabilities - expected credit losses, note 13.

Allowance for expense credit losses on the Group’s loan portfolio are recognized in the income statement under “Expected Credit Losses.”. The following tables present the breakdown of expected losses by stage and product, as well as the changes in the allowance for the period ended March 31, 2026 and 2025.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

¹ Refers to credit limits granted and not used under 'Other liabilities - expected credit losses, note 13.

¹ Refers to credit limits granted and not used under 'Other liabilities - expected credit losses, note 13.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

¹ Changes in PDs, LGDs and EADs are recognized in profit or loss for the period and reconcile with the expected credit losses recognized in the income statement.

² Net write-off represents the net amount of “Write-offs” and “Recoveries” presented in Table 6.3(a).

¹ Changes in PDs, LGDs and EADs are recognized in profit or loss for the period and reconcile with the expected credit losses recognized in the income statement.

² Net write-off” represents the net amount of “Write-offs” and “Recoveries”.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Credit Assignments – with substantial retention of risks and benefits.

For the period ended March 31, 2026, the Group entered into credit assignment transactions involving payroll-deducted loan receivables, classified as transactions with substantial retention of risks and rewards, with Vert-9 Companhia Securitizadora de Créditos Financeiros, Vert-5 Companhia Securitizadora de Créditos Financeiros and Opea – Companhia Securitizadora de Créditos Financeiros Agibank (each, an unrelated party), as well as with Fundo de Investimento em Direitos Creditórios Agibank I – Responsabilidade Limitada, an entity controlled and consolidated by the Group.

Credit assignment transactions are classified as involving substantial retention of risks and rewards when the assigning institution retains a contractual co-obligation or holds subordinated interests in securitization vehicles. The transferred assets primarily comprise payroll-deducted loan receivables originated by the Bank, with fixed contractual cash flows and defined maturities.

Under these circumstances, the assigned receivables continue to be recognized as assets by the Group, as the Group retains substantially all of the risks and rewards associated with the transferred assets, including credit risk (borrower default), prepayment risk, and variability of contractual cash flows, either through contractual co-obligation arrangements or through the holding of subordinated interests that absorb first losses.

The funds received in connection with the credit assignment transactions are recognized together with the corresponding financial liabilities, which represent the contractual obligation to repay the funding obtained and are economically linked to the cash flows generated by the transferred receivables. Income and expenses related to the assigned receivables are recognized in profit or loss over the remaining term of the transactions.

The transferred receivables are contractually pledged as collateral for the associated liabilities and are subject to restrictions on use, such that they are not available for unrestricted sale or re-pledging by the Group.

As the Group continues to fully recognize the transferred receivables, the amounts presented below correspond to the carrying amounts of the transferred assets and the associated liabilities recognized in the consolidated statement of financial position as of March 31, 2026.

The counterparties to the associated liabilities do not have recourse exclusively to the transferred assets. The Group continues to fully recognize all the transferred receivables.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

As of March 31, 2026, credit operations totaling R$ 4,093,542 (R$3,693,820 as of December 31,2025) were pledged as collateral under Special Guaranteed Time Deposits (DPGE II) (Note 6.4 – Customer Time Deposits) with the Credit Guarantee Fund (FGC – Fundo Garantidor de Crédito). On the same date, credit operations amounting to R$ 556,984 were pledged as collateral under the loan agreement with an investment commitment entered into with the International Finance Corporation (IFC), referred to as the Social Financing Loan (Note 6.4 – Borrowings Abroad).

The balances of time deposits are primarily composed of Certificates of Bank Deposit (CDB), Time Deposits with Special Guarantee from the FGC (DPGEII), and Interbank Deposit Certificates (CDI), indexed to both fixed and floating interest rates.

Investment securities comprise funds received from the issuance of mortgage, real estate, and credit backed debt instruments, indexed to fixed and floating interest rates.

Funds from acceptances and issuance of securities comprise Letters of Credit (LF), Subordinated Letters of Credit (LFS) and Public Letters of Credit (LFP) issued by the Group. These are funding instruments and do not represent standby or documentary letters of credit as used in international banking practice. Upon issuance, the Group receives cash from investors and becomes contractually obligated to repay principal and interest at maturity. Accordingly, the Group recognizes a financial liability for the amount of proceeds received, which is subsequently measured at amortized cost using the effective interest method, in accordance with IFRS 9.

No fees or revenue are generated from the issuance of these instruments. The only income or expense associated with these liabilities corresponds to the interest expense recognized through the effective interest rate method.

Fixed interest rates range from 6.71% to 16.50% per year, and floating interest rates range from (i) 97.3% to 125% of the CDI, (ii) IPCA + 0.75% to 9.60% per year, and (iii) CDI + 0.05% to 2.95% per year. The debt instruments eligible for capital refer to the Subordinated Letters of Credit (LFS) with a return of CDI + 2.85% to 4% and fixed rates ranging from 10.50% to 17.57% per year.

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Breakdown of Financial Liabilities at Amortized Cost

Maturity of Financial Liabilities at Amortized Cost

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Values grouped by asset, maturity ranges, reference value (notional), curve value, market value, adjustment and fair value as of March 31, 2026

As of March 31, 2026, the Group had a protection structure classified as a cash flow hedge, whose hedged item corresponded to floating-rate funding indexed to inflation (IPCA), with swap contracts serving as the hedging instruments.

Any gain or loss on the hedging instrument related to the effective portion of the cash flow hedge is recognized in equity, under other comprehensive income, net of tax effects. Accordingly, the mark-to-market adjustments of the hedging instruments, which were previously recognized in financial result prior to their designation as hedging instruments, are accumulated in equity and reclassified to profit or loss in the same period and accounting line item in which the hedged transaction is recognized. The ineffective portion of the hedge is recognized immediately in profit or loss for the period.

Additionally, as part of its risk management strategy, as of March 31, 2026, the Group had five market risk (fair value) hedge structures and Total Return Swap (TRS) derivative contracts, in which the parties exchange the total economic return of an asset or a portfolio of assets for a periodic cash flow.In the first structure, the hedged item arises from portions of fixed-rate payroll-deductible loans, with swap contracts and DI futures contracts used as hedging instruments. In the second structure, the hedged item arises from U.S. dollar–denominated funding, with a swap contract used as the hedging instrument. In the third structure, the hedged item arises from fixed-rate and IPCA-indexed floating-rate Bank Deposit Certificates (CDBs) that make up the Company’s liability portfolio, with swap contracts and DI futures contracts used as hedging instruments. In the fourth structure, the Bank entered into a hedge accounting transaction with the objective of mitigating foreign exchange variation risks associated with investments in Mexican securities denominated in Mexican pesos (MXN). For this purpose, a

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Non-Deliverable Forward (NDF) derivative instrument was used, structured to protect against adverse fluctuations in the exchange rate between the Brazilian real (BRL) and the Mexican peso (MXN).

In turn, the fifth fair value hedge structure has as its hedged item investments in Spanish government bonds measured at a fixed rate and denominated in reais, with a DI rate versus fixed-rate swap used as the hedging instrument, aiming to mitigate interest rate variation risks associated with the bond.

The financial assets designated as hedged items and the respective derivative financial instruments related to market risk hedges are measured at fair value, and any gains or losses resulting from changes in the fair value of the derivatives are recognized in profit or loss for the period. Any ineffectiveness is recognized in profit or loss as the difference between the changes in fair value.

Hedge effectiveness monitoring, which measures the extent to which the derivative financial instruments offset the effects of market fluctuations on the hedged items, is performed on a monthly basis.

Fair Value Hedge - Fixed Interest Rate Risk

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

AGI Inc Notes to the Unaudited Interim Condensed Consolidated Financial Statements As of March 31, 2026 and for the three months period ended March 31, 2026 and 2025 (In thousands of Brazilian reais - R$, unless otherwise stated)

Cash Flow Hedge - Inflation (IPCA)