| Disclosure of share-based payment arrangements [text block] |
26 SHARE-BASED COMPENSATION PLAN The Company has long-term share-based remuneration plans: (i) Phantom stock option plan (“PS”), settled in cash; and (ii) Performance Share Plan, settled in shares. The characteristics and measurement method of each plan were disclosed in the annual financial statements for the year ended December 31, 2025 (Note 22), which did not change during the six-month period ended June 30, 2026. 26.1 Phantom shares plan The roll-forward arrangements are set out below: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Number of shares | | Year of grant | | Fair value on grant date | | 31/12/2025 | | Shares granted | | Cancelled | | Exercised (1) | | 30/06/2026 | | Available for completion | | Year of vesting | | 2026 | | 2027 | | 2028 | | 2029 | 2021 | | R$64.12 | | | 7,735 | | | 168 | | | | | (7,903) | | | | | | | | | | | | | | | 2022 | | R$54.20 | | | 480,184 | | | 10,447 | | | (221) | | | (353,216) | | | 137,194 | | | 65,308 | | | 47,391 | | | 24,495 | | | | | | 2023 | | R$48.81 | | | 2,695,561 | | | 58,994 | | | (37,419) | | | (704,374) | | | 2,012,762 | | | | | 1,764,426 | | | 248,336 | | | | | | 2024 | | R$56.58 | | | 2,459,390 | | | 53,332 | | | (114,998) | | | (22,826) | | | 2,374,898 | | | | | | | 2,208,659 | | | 166,239 | | | | 2025 | | R$59.65 | | | 3,410,537 | | | 148,358 | | | (143,709) | | | (26,235) | | | 3,388,951 | | | | | | | | | 3,388,951 | | | | 2026 | | R$51.58 | | | | | 2,700,208 | | | (23,003) | | | (6,135) | | | 2,671,070 | | | | | | | | | | | 2,671,070 | | | Number of stock options | | 9,053,407 | | | 2,971,507 | | | (319,350) | | | (1,120,689) | | | 10,584,875 | | | 65,308 | | | 1,811,817 | | | 2,481,490 | | | 3,555,190 | | | 2,671,070 | | | | | | | | | | | | | | | | | | | | | | | | Book value | | 332,322 | | | 39,673 | | | (7,891) | | | (59,183) | | | 304,921 | | | | | | | | | | | | | Book value of the previous year | | 361,974 | | | 209,842 | | | (17,843) | | | (221,651) | | | 332,322 | | | | | | | | | | | |
(1)The average price of the share options exercised and exercised due to termination of employment from April 1 to June 30, 2026 was R$47.79. 26.2 Restricted shares plan The position is set forth below: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Number of stock options | | Year of grant | | Fair value on grant date | | 31/12/2025 | | Shares granted | | Exercised/Cancelled | | 30/06/2026 | | | Year of vesting | | | 2027 | | 2028 | | 2029 | | 2030 | | 2031 | 2023 | | R$50.51 | | | 277,249 | | | 6,033 | | | (283,282) | | | | | | | | | | | | | | | | | 2024 | | R$56.09 | | | 2,331,602 | | | 50,731 | | | (232,651) | | | 2,149,682 | | | | | 440,715 | | | | | 1,708,967 | | | | | | 2025 | | R$60.47 | | | 467,265 | | | 10,166 | | | | | 477,431 | | | | | | | 235,794 | | | | | 241,637 | | | | 2026 | | R$51.09 | | | | | 465,844 | | | | | 465,844 | | | | | | | | | 273,277 | | | | | 192,567 | | | Number of stock options | | 3,076,116 | | | 532,774 | | | (515,933) | | | 3,092,957 | | | | | 440,715 | | | 235,794 | | | 1,982,244 | | | 241,637 | | | 192,567 | | | | | | | | | | | | | | | | | | | | | | | | Book value | | 80,742 | | | 23,159 | | | (27,031) | | | 76,870 | | | | | | | | | | | | | | | Book value of the previous year | | 60,226 | | | 45,642 | | | (25,126) | | | 80,742 | | | | | | | | | | | | | |
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