EXHIBIT 99.3

UNAUDITED CONSOLIDATED INTERIM FINANCIAL INFORMATION OF COMPANHIA DE PARTICIPAÇÕES EM CONCESSÕES

Companhia de Participações em Concessões

Unaudited Consolidated Interim Financial Information for the six month period ended June 30, 2026

Companhia de Participações em Concessões

Unaudited consolidated interim financial information
for the six month period ended June 30, 2026

Table of Contents

KPMG Auditores Independentes Ltda.

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Independent Auditors’ Report on Review of Consolidated Interim Financial Information

To the Shareholders and management of

Companhia de Participações em Concessões

São Paulo

Introduction

We have reviewed the accompanying consolidated statement of financial position of Companhia de Participações em Concessões (“the Company”) as at June 30, 2026, the consolidated statements of profit or loss, comprehensive income, changes in equity and cash flows for the six-month period then ended, and notes, comprising material accounting policies and other explanatory information (“the consolidated interim financial information”). Management is responsible for the preparation and fair presentation of this consolidated interim financial information in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (IFRS Accounting Standards) including the requirements of IAS 34, “Interim Financial Reporting”. Our responsibility is to express a conclusion on this consolidated interim financial information based on our review.

Scope of Review

We conducted our review in accordance with the 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 consolidated interim financial information do not give a true and fair view of the financial position of the Company as at June 30, 2026, and of its financial performance and its cash flows for the six-month period then ended in accordance with IFRS Accounting Standards including the requirements of IAS 34, “Interim Financial Reporting”.

Companhia de Participações em Concessões
Unaudited consolidated statement of financial position
As of June 30, 2026 and December 31, 2025
(In thousands of Mexican Pesos)

The notes are an integral part of the consolidated interim financial information.

Companhia de Participações em Concessões
Unaudited consolidated statement of financial position
As of June 30, 2026 and December 31, 2025
(In thousands of Mexican Pesos)

The notes are an integral part of the consolidated interim financial information.

Companhia de Participações em Concessões
Unaudited consolidated statement of profit or loss
For the semester ended June 30, 2026 and 2025
(In thousands of Mexican Pesos)

The notes are an integral part of the consolidated interim financial information.

Companhia de Participações em Concessões
Unaudited consolidated statement of comprehensive income
For the semester ended June 30, 2026 and 2025
(In thousands of Mexican Pesos)

The notes are an integral part of the consolidated interim financial information.

Companhia de Participações em Concessões
Unaudited consolidated statements of changes in equity.
For the semester ended June 30, 2026 and 2025
(In thousands of Mexican Pesos)

The notes are an integral part of the consolidated interim financial information.

Companhia de Participações em Concessões
Unaudited consolidated statements of Cash Flows – Indirect Method
For the semester ended June 30, 2026 and 2025
(In thousands of Mexican Pesos)

Companhia de Participações em Concessões
Unaudited consolidated statements of Cash Flows – Indirect Method
For the semester ended June 30, 2026 and 2025
(In thousands of Mexican Pesos)

The notes are an integral part of the consolidated interim financial information.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Companhia de Participações em Concessões (“CPC” or the “Company” or the “Group”) aims to assess new business opportunities, acting in the airport and related businesses, and is directly responsible for managing new business ventures. The registered office is located at Rua Pais Leme, 524, 4^th floor, Room 1, Pinheiros, Postal Code 05.424-904, São Paulo - SP.

The fiscal year of the Company and its investees begins on January 1 and ends on December 31 of each year.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

The companies in which the Company holds a direct or indirect interest, together with the respective percentage interests, are presented below:

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Airports

The following table provides details of the airport concessions held by the Group. 

Other information

The Company’s concessions consist of the operation of infrastructure projects through the collection of tariffs and revenues arising from the operation of the assets granted, as well as from the rental of areas and commercial spaces. The concessionaires are responsible for constructing, repairing, expanding, preserving, maintaining, and operating the infrastructure under concession, in accordance with the respective concession agreements. The Concession Grantors will transfer to the concessionaires the real estate and other assets in their possession upon execution of the concession agreements. The concessionaires are responsible for ensuring the integrity of the assets transferred to them, as well as for making new investments in the construction or improvement of the infrastructure.

The concession agreements establish annual adjustments to the basic tariffs in accordance with specific formulas set forth therein, which are generally based on inflation indices also specified in the agreements. Although the concession agreements do not include renewal clauses, the concession term may be extended in the event that the economic and financial rebalancing of the agreement executed between the parties is required.

The rights of the concession grantors to terminate the Group’s concession agreements include the unsatisfactory performance of the concessionaire and the material breach of the terms of such agreements.

The Group’s concession agreements may be terminated at the initiative of the concessionaire in the event of non-compliance with contractual standards by the concession grantor, such as the concession grantor’s failure to make payments as established in the agreement, by means of specific legal action filed for such purpose. In this case, the services provided by the Group’s concessionaires may not be interrupted or suspended until a final and unappealable judicial decision is rendered.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Execution of the Share Purchase and Sale Agreement

On November 18, 2025, Motiva Infraestrutura de Mobilidade S.A. (“Motiva” or “Motiva Group”), the ultimate parent company of CPC, entered into a share purchase with Aeropuerto de Cancún, S.A. de C.V., a subsidiary of the Grupo Aeroportuario del Sureste (“ASUR”), pursuant to which Motiva agreed to sell, and ASUR agreed to acquire, all of the shares of CPC.

On September 1, 2026, the transaction was completed following the satisfaction of all conditions precedent. As a result of the completion of this transaction, CPC became a direct subsidiary of Aeropuerto de Cancún, S.A. de C.V. and an indirect subsidiary of ASUR, and Motiva ceased to hold any ownership interest in CPC.

Reversible assets, option to renew concession agreements, and rights to terminate the agreement

All rights, privileges, and assets acquired, built, or transferred under the concession agreement are returned to the Concession Grantor at the end of the concession period, as a general rule, no indemnification is payable upon such reversion. However, a few highway concession agreements provide for the right to reimbursement relating to the investments necessary to ensure the continuity and adjustment of the services comprised by the concession agreement, provided that they were not depreciated/amortized and the implementation of which, duly authorized by the Concession Grantor, has taken place over the last five years of the concession period.

Statement of compliance

These consolidated interim financial information have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (“IFRS Accounting Standards”) including the requirements of IAS 34 - Interim Financial Reporting.

On September 21, 2026, the Company’s Management authorized the issuance of the consolidated interim financial information.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Measurement basis

The consolidated interim financial information have been prepared on a historical cost basis, except for financial instruments measured at fair value through profit or loss.

Functional and presentation currency

The functional currency of CPC is BRL (Brazilian Real). These consolidated interim financial information were presented in Mexican pesos (“MXN”). All balances have been rounded up to the nearest thousand, unless otherwise indicated.

Use of estimates and judgments

The preparation of the consolidated interim financial information requires Management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts for assets, liabilities, revenues and expenses. Actual profit or loss may differ from those estimates.

Estimates and assumptions are periodically reviewed by the Company’s Management, and the changes are recognized prospectively.

Uncertainties regarding assumptions and estimates

Information about uncertainties related to assumptions and estimates at the reporting date that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities in the next year is included in the notes:

8.1. Expected credit loss: main assumptions for determining credit risk;

9.2. Recognition of deferred tax assets: availability of future taxable profit against which temporary deductible differences and tax losses can be used;

13. Amortization of intangible assets: amortization rate;

16. Provision for labor and social security risks: determination of sufficient value to cover probable estimated losses from ongoing lawsuits; and

20. Financial instruments measured at fair value: premises for measuring fair value, based on observable data.

The Group has consistently applied the following accounting policies to all periods presented in these consolidated financial statements.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Business combinations

Business combinations are accounted for using the acquisition method when the acquired set of activities and assets meets the definition of a business and control is transferred to the Group.

The Company measures goodwill as the excess of the fair value of the consideration transferred (including the recognized amount of any non-controlling interest in the acquiree) over the fair value of the identifiable assets acquired and liabilities assumed, all measured at the acquisition date. If the resulting amount is negative, a gain on a bargain purchase is recognized immediately in profit or loss.

In business combinations involving concession arrangements with defined contractual terms, any excess amount attributable to the future economic benefits arising from the concession is allocated to the concession intangible asset and amortized over the concession period, based on the pattern in which the related economic benefits are expected to be consumed.

Transaction costs, other than those associated with the issuance of debt or equity securities, incurred in a business combination are recognized as expenses as incurred.

If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the provisional fair values recognized to date are presented. These provisional amounts are adjusted during the measurement period (one year), or additional assets or liabilities are recognized to reflect new information obtained about facts and circumstances that existed at the acquisition date and, if known, would have affected the amounts recognized at that date.

Subsidiaries and joint ventures

The Company controls an entity when it is exposed to variable returns or has the right over the variable returns that arise from its involvement with the entity, also having the capacity to affect those returns using its power over the entity. The financial information of the subsidiaries are included in the consolidated interim financial information from the time control is obtained until the date it no longer exists.

The financial information of subsidiaries is fully consolidated in the consolidated interim financial information.

The Company elected to initially measure any non-controlling interest at its proportionate share of the identifiable net assets of the acquiree at the acquisition date. Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

When the entity loses control over a subsidiary, the Company derecognizes the assets and liabilities and any non-controlling interest and other components recorded in equity relating to that subsidiary. Any gain or loss from loss of control is recognized in the statement of profit or loss. If the Group retains any interest in the former subsidiary, that interest is measured at fair value at the date control is lost.

The financial information of joint ventures (ventures over which the Company exercises joint control, directly or indirectly, with one or more investor(s) through a contractual arrangement) are accounted for in the consolidated interim financial information using the equity accounting method.

Description of main consolidation procedures

The consolidated interim financial information include the financial information of the Company and its direct and indirect subsidiaries, as disclosed in Note 11.

The main consolidation procedures are as follows:

Transactions in foreign currency

Monetary assets and liabilities denominated in foreign currency are translated into the Company’s functional currency at the exchange rate prevailing at the end of the reporting period. Non-monetary assets and liabilities purchased or denominated in foreign currency are converted according to the exchange rates prevailing on the transaction dates or on the fair value measurement date, when this is used, and are included in the carrying amounts in Brazilian Reais of these transactions, not being subject to subsequent exchange-rate variation.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Gains and losses from exchange rate variations on the assets and liabilities are recognized in the statement of profit or loss.

Foreign operations

The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising from the acquisition, are translated into Brazilian reais at the exchange rates prevailing at the reporting date. The revenue and expenses of foreign operations are translated into Brazilian reais at the monthly average exchange rate.

Foreign currency translation differences are recognized in Other Comprehensive Income and accumulated under the caption Currency translation adjustments in equity. If the subsidiary is not wholly owned, the corresponding portion of the translation difference is attributed to non-controlling interests.

Translation of financial statements from the functional currency to the presentation currency

The financial information of each entity included in the consolidation of CPC’s consolidated financial statements are prepared using the functional currency of the primary economic environment in which it operates. At the entity level, transactions in foreign currencies other than the functional currency of the entity are initially measured using the exchange rates prevailing at the dates of each transaction. Foreign currency monetary items in the statement of financial position are translated using the closing exchange rate as of the reporting date. Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement at period end of foreign currency monetary assets and liabilities are recognized in the consolidated statement of income, under the captions “Finance income” or “Finance expense.” For consolidation purposes, the financial statements of subsidiaries whose functional currency is different from the CPC’s presentation currency are translated into MXN. Assets and liabilities are translated at the exchange rates prevailing at the reporting date, while income and expenses are translated at average exchange rates for the period. Exchange differences arising from the translation of the financial statements of subsidiaries whose functional currency differs from the Group’s presentation currency are recognized in other comprehensive income and accumulated in equity as a cumulative translation adjustment.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

A five-step model for accounting of revenue arising from agreements with customers is applied, so that revenue is recognized at an amount that reflects the consideration to which the entity expects to receive in exchange for the transfer of the assets or services control to a customer.

The five steps mentioned above are: (1) identification of agreements with customers; (2) identification of the performance obligations; (3) determination of transaction price; (4) allocation of transaction price for performance obligations; and (5) revenue recognition.

Airport revenue is recognized when airport services are used by customers.

Ancillary revenue is recognized when the related services are rendered. Revenue from operating leases is recognized on a straight-line basis over the lease term.

Construction revenue: under IFRIC 12, when the concessionaire provides infrastructure construction or improvement services, revenues and costs related to these services are calculated, which are determined according to the stage of completion of the physical progress of the contracted assignment, which is aligned with the measurement of assignments performed.

Tariff values are agreed upon at the conclusion of each concession agreement, which provide for annual readjustments.

The Company also earns revenue from the provision of administrative services to other non-controlled companies within the Group and recognizes such revenue as the services are rendered.

Revenues are not recorded if there is significant uncertainty as to their realization.

See note 18 for further details.

Initial recognition and measurement

Accounts receivable and debt securities are initially recognized on the date they originated. All other financial assets and liabilities are initially recognized when the Group becomes one of the parties to the contractual provisions of the instrument.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

A financial asset (unless in the case of trade receivables from customers without a significant financing component) or a financial liability is initially measured at fair value, plus or minus, for an item not measured at fair value through profit or loss (FVTPL), the transaction costs that are directly attributable to its acquisition or issuance. Trade receivables without a significant financing component are initially measured at the transaction price.

Subsequent classification and measurement

Financial assets

In initial recognition, a financial asset is classified as measured: at amortized cost or to FVTPL.

Financial assets are not subsequently reclassified after their initial recognition unless the Group changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of the reporting period following the change in the business model.

A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated as measured at FVTPL:

All financial assets not classified as measured at amortized cost, as described above, are classified as FVTPL. This includes all derivative financial assets. At initial recognition, the Group may irrevocably designate a financial asset that would otherwise meet the requirements to be measured at amortized cost as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise.

Financial assets - Assessment of the business model

The Group assesses the objective of the business model in which a financial asset is held in a portfolio because this best reflects how the business is managed and how information is provided to Management. The information considered includes:

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Transfers of financial assets to third parties in transactions that do not qualify for derecognition are not considered sales, consistent with the Group’s continuing recognition of the assets.

Financial assets held for trading or managed with performance measured at fair value are measured at fair value through profit or loss.

Financial assets – Assessment of whether contractual cash flows are only payments of principal and interest

For the purposes of such assessment, “principal” is defined as the fair value of a financial asset upon initial recognition. “Interest” is defined as a consideration for the value of money over time for the credit risk associated with the outstanding principal over a given period and for the other basic risks and costs of loans (for example, liquidity risk and administrative costs), as well as a profit margin.

The Group considers the contractual terms of the instrument to assess whether the cash flows are solely payments of principal and interest. This includes assessing whether the financial asset contains a contractual term that could change the timing or value of contractual cash flows so that it would not meet this condition. In making this assessment, the Group considers:

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Prepayment is consistent with the payment criterion of principal and interest if the prepayment amount represents, in the most part, unpaid amounts of principal and interest on the outstanding amount of principal—which may include reasonable compensation for the early termination of the contract. Furthermore, in relation to a financial asset acquired at a value lower or greater than the nominal value of the agreement, the authorization or requirement of prepayment at a value representing the nominal value of the agreement plus contractual interest accrued (but unpaid) (which may also include reasonable offsetting for the early termination of the contract) are treated as consistent with this criterion if the fair value of the prepayment is insignificant at the initial recognition.

Financial assets – Subsequent measurement and gains and losses

Derecognition

Financial assets

The Group derecognizes a financial asset when:

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

The Group enters into transactions in which it transfers assets recognized in the balance sheet but retains all or substantially all of the risks and rewards of the transferred assets. In such cases, financial assets are not derecognized.

Financial liabilities

The Group derecognizes a financial liability when its contractual obligations are discharged, cancelled, or expire. The Group also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.

Upon the derecognition of a financial liability, the difference between the terminated carrying amount and the consideration paid (including transferred assets that do not transit through the cash or liabilities assumed) is recognized in the statement of profit or loss.

Hedge accounting

The Company designates certain hedging instruments related to foreign currency and interest rate risk as fair value hedges or cash flow hedges.

At the beginning of the hedging relationship, the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and its strategy for undertaking various hedging transactions. Additionally, at the inception of the hedge and on an ongoing basis, the Company documents whether the hedging instrument used in a hedging relationship is highly effective in offsetting changes in the fair value or cash flow of the hedged item attributable to the hedged risk.

Note no. 20 provides further details on the fair value of derivative instruments used for hedging purposes.

Cash flow hedge: hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with a recognized asset or liability (such as all or some of the future interest payments on a variable-rate debt) or a highly probable anticipated transaction that could affect profit or loss.

The effective portion of changes in the fair value of derivatives that is designated and qualified as a cash flow hedge is recognized in other comprehensive income and accumulated in the cash flow hedge item, in equity, and is limited to the cumulative change in the fair value of the hedged item, determined on a present value basis, since the inception of the hedge. Losses or gains related to the ineffective portion are recognized immediately in the profit or loss for the period.

Amounts previously recognized in other comprehensive income and accumulated in equity are reclassified to profit or loss in the period in which the hedged item is recognized in profit or loss, under the same heading in the income statement in which such item is recognized.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Hedge accounting is discontinued when the Company cancels the hedging relationship, the hedging instrument expires or is sold, terminated, or enforced, or when it no longer qualifies as hedge accounting.

When the hedged transaction is no longer expected to occur, the accumulated and deferred gains or losses in equity are recognized immediately in profit or loss.

Offsetting

Financial assets and liabilities are offset and the net amount is presented in the balance sheet when, and only when, the Group currently has a legally enforceable right to offset the amounts and intends either to settle them on a net basis or to realize the asset and settle the liability simultaneously.

Cash and cash equivalents

Cash and cash equivalents encompass the balances of cash and immediately convertible financial investments with insignificant risk of change in value. These funds are kept for the purpose of meeting short-term commitments.

In addition to the criteria above, the projected resource outflows for the next 3 months from the date of the evaluation are used as a classification parameter.

Financial investments

Financial investments comprise financial assets whose expected realization exceeds three months from the acquisition date, or that are not readily available for general use, and therefore do not qualify for classification as cash and cash equivalents.

Costs incurred to raise funds from third parties are initially deducted from the carrying amount of the related financial liability and subsequently recognized in profit or loss as the term elapses, based on the amortized cost method, which considers the Effective Interest Rate (EIR) of the transaction to appropriate financial charges during the term of the transaction. The internal return rate takes into account all cash flows, from the net present value of the transaction through all payments made or to be made, for the settlement of the transaction.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Recognition and measurement

Property, plant, and equipment are measured at the historical cost, including acquisition and construction costs, less accumulated depreciation and any accumulated impairment losses, when necessary.

The costs of property, plant, and equipment are composed of expenditures that are directly attributable to the acquisition/construction of the assets, including the costs of materials, direct labor, and any other costs to place the asset in the location and condition necessary for it to operate. Additionally, for qualified assets, loan costs are capitalized.

When parts of an item of property, plant, and equipment have different useful lives, they are accounted for as individual items (major components) of property, plant, and equipment.

Other expenditures are capitalized only when there is an increase in the future economic benefits of the item of property, plant, and equipment to which it refers; if not, it is recognized in the statement of profit or loss as expenses.

Gains and losses on disposal of an item of property, plant, and equipment determined by comparing the proceeds from disposal with the carrying amount of the same are recognized in the statement of profit or loss as other operating revenues/expenses.

The replacement cost of a property, plant, and equipment component is recognized as such when it is probable that future economic benefits are embodied in it and its cost can be reliably measured. The carrying amount of a component replaced by another is written off. The maintenance costs are recognized in the statement of profit or loss when incurred.

Depreciation

Depreciation is calculated using the straight-line basis, at the rates compatible with the economic useful life and/or concession period, whichever is shorter. The useful lives are shown in note 12.

The depreciation methods, useful lives, and residual values are reviewed at the end of each year and potential adjustments are recognized as changes in accounting estimates.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

The Company has the following intangible assets:

These assets are measured at cost less accumulated amortization and accumulated impairment losses, if any. Amortization is recognized on a straight-line basis over their estimated useful lives.

Assets under construction are classified as Construction in Progress.

Non-derivative financial assets

The Group recognizes allowances for expected credit losses on financial assets measured at amortized cost.

Expected credit losses with a significant financing component are measured over 12 months, unless credit risk has increased significantly, in which case losses allowances are measured over the entire life of the asset.

Expected credit losses for 12 months are credit losses that result from potential default events within 12 months after the reporting date (or in a shorter period if the expected life of the instrument is less than 12 months).

Provisions for losses regarding trade receivables without a significant component of financing are measured at a value equal to a credit loss estimated for the instrument’s entire life, which derives from all possible default events throughout the financial instrument’s expected life.

The maximum period considered in estimating expected credit losses is the maximum contractual period over which the Group is exposed to credit risk.

In determining whether the credit risk of a financial asset has increased significantly since initial recognition and in estimating expected credit losses, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes quantitative and qualitative analyses based on the Group’s historical experience, credit assessment, and consideration of forward-looking information (forward-looking).

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Expected credit losses are estimates weighted by the probability of credit losses. When applicable, credit losses are measured at present value, based on the difference between the cash flows due to the Group in accordance with the agreement and the cash flows the Group expects to receive. The expected credit losses are discounted by the effective interest rate of the financial asset.

The gross carrying amount of a financial asset is written off when the Group has no reasonable expectation of recovering the financial asset in full or in part. However, financial assets written off may still be subject to collection activities to comply with the Group’s procedures for recovering amounts due.

The loss allowance for financial assets measured at amortized cost is deducted from the gross carrying amount of the assets and charged to profit or loss.

Non-financial assets

The carrying amounts of non-financial assets are reviewed annually to determine if there is an indication of impairment loss. For impairment testing purposes, assets are grouped into cash-generating units (CGUs), and, if any such indication exists, the recoverable amount of the respective CGU is estimated.

The Group determines an asset’s value in use based on the present value of expected cash flow projections, based on budgets approved by Management, as of the valuation date and through the end of the concession term, considering discount rates that reflect the specific risks associated with each cash-generating unit.

During the projection period, the key assumptions considered are related to estimates of traffic for the infrastructure projects held, indices used to adjust tariffs, growth in Gross Domestic Product (GDP) and the respective GDP elasticity of each business, operating costs, inflation, capital expenditures, discount rates, and contractual rebalancing.

An impairment loss is recognized in the statement of profit or loss when the carrying amount of an asset exceeds its estimated recoverable amount.

The recoverable value of an asset is the higher between its value in use and its fair value, less costs of disposal. The value in use is based on estimated future cash flows discounted to present value using a discount rate before taxes that reflects current market evaluations of the value of money over time and the specific risks of the asset.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

At the end of each reporting period, the Group assesses whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. An impairment is reversed in case of changes in the estimates used to determine the recoverable value, only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, less depreciation or amortization, had no impairment been recognized.

A provision is recognized in the balance sheet when the Company has a legal or unformalized obligation incorporated as a result of a past event, which can be reliably estimated, and it is probable that economic resources will be required to settle the obligation. Provisions are calculated by discounting the expected future cash flows at a pre-tax rate which reflects the current market evaluations as to the value of the cash over time and the specific risks of the liability. The financial costs incurred are recorded in the statement of profit or loss.

Financial revenue basically comprises interest from financial investments, changes in the fair value of financial assets, which are recorded through the profit or loss for the year, and positive adjustments for inflation and exchange rate variations on financial instruments, whether classified as assets or liabilities..

Financial expenses basically comprise interest, inflation adjustments and exchange-rate variations on financial liabilities, rearrangement of adjustments to present value on provisions, and changes in the fair value of financial assets measured at fair value through profit or loss. Loan costs that are not directly attributable to the acquisition, construction, or production of qualifying assets are recognized in the statement of profit or loss for the year using the effective interest method.

Defined contribution plans

A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions to a separate entity (pension fund) and will have no obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognized as employee benefit expenses in the statement of profit or loss, for the periods in which the services are rendered by the employees.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Short-Term Employee Benefits

Short-term employee benefit obligations are measured on an undiscounted basis and are recorded as expenses as the related service is provided.

Current and deferred income tax and social contribution are calculated based on the tax rates of 15% plus a surcharge of 10% on taxable profit in excess of BRL 240 (annual basis – equivalent to MXN 814) for income tax and 9% on taxable profit for social security contribution on net income, considering the offsetting of tax losses and negative basis of social security contribution limited to 30% of the taxable profit.

Current and deferred taxes are recognized in the statement of profit or loss unless they are related to items recognized directly in equity.

Current taxes are the taxes payable on the taxable profit for the year, at rates effective on the date of consolidated interim financial information.

Deferred taxes are recognized in relation to temporary differences between the carrying amounts of the assets and liabilities for accounting purposes, and the corresponding amounts are used for taxation purposes. Deferred tax assets and liabilities are measured based on tax rates that are expected to be applied to the temporary differences when they are reversed, based on tax rates that were decreed up to the reporting date, which reflect the uncertainty related to tax on profit, if any.

To determine current and deferred income tax, the Company takes into consideration the impact of uncertainties on positions taken on taxes and if the additional income tax and interest payment should be made. The Company believes that the provision for income tax recorded in liabilities is adequate for all outstanding years, based on its evaluation of several factors, including interpretations of tax laws and past experience. This evaluation is based on estimates and assumptions that may involve a range of judgments on future events. New information may be provided, making the Company change its judgment on the adequacy of the existing provision; such changes will impact income tax expenses for the year in which they are made. Deferred tax assets and liabilities are offset when there is a legally enforceable right to compensate current tax assets and liabilities, and the latter relate to income taxes levied by the same tax authority on the same taxable entity subject to taxation.

A deferred income tax and social security contribution asset is recognized for tax losses, negative bases, and deductible temporary differences, to the extent that it is probable that future taxable profit will be available against which these can be used, such use being limited to 30% of future annual taxable profit.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Deferred tax assets arising from temporary differences consider the expected generation of future taxable profit, based on a technical feasibility study approved by management, which includes assumptions that are affected by expected future conditions of the economy and the market, in addition to assumptions of growth in the revenue arising from each operating activity of the Company, which may be impacted by economic reductions or growth, expected inflation rates, traffic volume, among others.

Deferred tax is not recognized for:

The infrastructure, within the scope of Technical Interpretation IFRIC 12 - Concession Agreements, is not recognized as the concessionaire’s property, plant, and equipment, since the concession agreement sets forth only the transfer of ownership of these assets for the provision of public services, and they are handed over to the Concession Grantor after the termination of the relevant agreement. The concessionaire has access to construct and/or operate the infrastructure for the provision of services for a specified period under the concession agreement.

Under the terms of the concession agreements in the scope of IFRIC 12, the concessionaire is a service renderer, building or improving the infrastructure (construction or improvement services) used to provide a public service and operates and maintains this infrastructure (operation services) during a determined period.

If the concessionaire provides construction or improvement services, received or receivable remuneration is recorded at fair value. This remuneration may correspond to a right over an intangible asset, financial asset, or both. The Concessionaire recognizes an intangible asset to the extent it receives the right (authorization) to charge the users for the provision of public services. The Concessionaire recognizes a financial asset to the extent that it has the unconditional contractual right to receive cash or another financial asset from the Concession Grantor for the construction services.

Such financial assets are measured at their fair value on initial recognition and then measured at amortized cost.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Should the Company be partially remunerated for the construction services through a financial asset and partially through an intangible asset, each item of the remuneration received or receivable is individually registered, and it is initially recognized at the fair value of the remuneration received or receivable.

The infrastructure operation right results from expenses on construction works for improvements in exchange for the right to charge users for the use of the infrastructure. This right is comprised of construction cost plus profit margin and loan costs attributable to this asset. The Company estimated that any margin, net of taxes, is immaterial, considering it as zero.

The infrastructure exploration right may also arise from payments to the Granting Authority in exchange for the right to charge users for the use of the infrastructure, such as the existing concessions at BH Airport, Bloco Sul, Bloco Central and Pampulha.

Expenditures incurred in the performance of improvement construction works that do not generate future economic benefits are recorded as costs when incurred, as they do not meet the criteria for recognition of intangible assets.

Because concession agreements are subject to execution, construction of infrastructure improvement works are only recognized in the accounting records when they are physically executed.

Additionally, the Company accountably recognizes the non-monetary assets from the concession agreements entered into with the Concession Grantors related to the extension of terms resulting from economic rebalancing, according to the characteristics mentioned above, as intangible assets at its fair value, since there is no associated performance obligation, as intangible assets, the corresponding entry being revenue in the profit or loss. Regarding the amount registered in the profit or loss, deferred tax liabilities are constituted, originating from the temporary difference.

Amortization of the infrastructure exploration right is recognized in profit or loss based on the expected economic benefit curve over the concession term, taking into consideration the estimated curve of airport passenger traffic as the basis for amortization.

Segment information is presented in accordance with IFRS 8 – Segment Information.

The Company’s Management in place at the reporting date, appointed by the Motiva Group and acting as the Chief Operating Decision Maker (“CODM”), regularly reviewed the Company’s operational and financial information for purposes of performance assessment and resource allocation.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Based on the information reviewed by the CODM as of the reporting date, the Company operated in a single operating segment, consisting of airport concession activities. Therefore, segment information is presented on a consolidated basis.

Certain new standards will become effective for periods ending after January 01, 2026, and have not been adopted in the preparation of these consolidated interim financial information.

Presentation and disclosure of financial statements

IFRS 18 will replace IAS 1 – Presentation of Financial Statements and applies to annual reporting periods beginning on or after January 1, 2027. The new standard introduces the following key new requirements:

Additionally, all entities are required to use the operating profit subtotal as the starting point for the statement of cash flows when presenting operating cash flows using the indirect method.

The Group is still in the process of assessing the impact of the new standard, particularly with respect to the structure of the Group’s statement of profit or loss, statement of cash flows, and additional disclosures required for MPMs. Entities are required to classify all revenues and expenses into five categories in the Statement of Profit or Loss, namely: operating, investing, financing, discontinued operations, and income tax.

Other accounting standards

The following amended standards are not expected to have a significant impact on the consolidated interim financial information:

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

On December 20, 2023, Constitutional Amendment No. 132 was enacted, establishing the Consumption Tax Reform based on the Dual VAT model: the Contribution on Goods and Services (CBS - Federal) and the Tax on Goods and Services (IBS - Subnational).

On January 16, 2025, Complementary Law No. 214/2025 (originating from PLP 68/2024) was enacted, regulating the main provisions of the new regime and the Excise Tax (IS).

On April 30, 2026, Decree No. 12,955/2026 was published, regulating the CBS, providing, among other aspects, for the incidence, calculation basis, and passive subjection, as well as the operational rules applicable to the federal tax.

The transition to the new system will take place between 2026 and 2032. Given the current transition phase and the dependence on regulatory definitions, the quantitative effects of the Reform on the calculation of taxes cannot yet be estimated with precision. Consequently, there were no measurable impacts on these consolidated interim financial information as of June 30, 2026.

Management notes that the concession agreements operated by the Group provide for economic and financial rebalancing arising from impacts on revenue. Therefore, any increases in tax costs resulting from the transition shall be subject to economic and financial rebalancing.

Share-based payments, payable in shares, are accounted for at the fair value of the equity instruments granted at the grant date. This cost is recognized over the vesting period of the instruments.

A number of the Company’s accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities. Fair values have been determined for measurement and/or disclosure purposes, based on the following methods. When applicable, additional information about the assumptions made in determining fair values is disclosed in the notes specific to that asset or liability.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

The fair values of these financial assets are equal to the carrying amounts, considering their immediate liquidity.

The fair value of financial assets measured at fair value through profit or loss is determined by reference to their closing prices on the date of recognition of consolidated interim financial information.

The fair value determined for accounting and/or disclosure purposes is calculated based on the present value of projected future cash flows. The rates used in calculations were obtained from public sources (B3 and Bloomberg).

The Company uses observable market data as much as possible to measure the fair value of an asset or a liability. Fair values are classified at different levels in a hierarchy based on inputs used in valuation techniques in the following way. The different levels are defined below:

The Company is exposed to the following risks:

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Information on the Company’s exposure to each of the abovementioned risks, the goals, policies, and processes for measuring and managing risk and capital is presented below. Additional quantitative disclosures are included throughout these consolidated interim financial information.

Credit risk arises from the possibility that the Company and its subsidiaries may incur losses resulting from default by counterparties or financial institutions that hold cash and cash equivalents or financial investments. To mitigate these risks, the Group adopts as a practice the analysis of the financial and equity position of its counterparties, as well as the establishment of credit limits and ongoing monitoring of outstanding positions, except for accounts receivable from Concession Grantors, which are primarily subject to concession risk. As regards financial institutions, operations are only carried out with low-risk financial institutions, assessed by rating agencies. Further details in this regard can be found in Notes 7, 8, 10, 14, 15, and 20.

Arises from the possibility of reduced gains or increased losses arising from oscillations in interest rates on its financial assets and liabilities.

The Company and its subsidiaries are exposed to floating interest rates, primarily related to variations in: (1) the Long-Term Interest Rate (TJLP) and the Interbank Deposit Certificate (CDI) applicable to borrowings in Brazilian reais; (2) the General Market Price Index (IGP-M), the Broad Consumer Price Index (IPCA), and the CDI applicable to debentures; and (3) the IGP-M and IPCA applicable to the concession term. The interest rates of financial investments are mainly linked to the CDI rate variation. Further details in this regard can be found in Notes 7, 10, 14, 15, and 20.

The Group’s concession tariffs are adjusted based on inflation indices.

This risk arises from the possibility of fluctuations in the exchange rates of foreign currencies used for the acquisition of equipment and supplies abroad, as well as for the settlement of financial liabilities. In addition to amounts payable and receivable in foreign currencies, the Company has investments in subsidiaries and joint ventures abroad and has cash flows from purchases and sales in other currencies. The Company, its subsidiaries, and joint ventures continually assess whether to enter into hedging transactions to mitigate these risks.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

The subsidiaries finance part of their operations through loans and financing denominated in foreign currencies linked to the U.S. dollar (USD) equivalent, as of June 30, 2026.

For further details, see Notes 14 and 20.

This risk arises from the choice between equity financing (capital contributions and retained earnings) and third-party capital used by the Company and its subsidiaries to finance their operations. Liquidity risk is the risk that the Group will encounter difficulties in meeting obligations associated with financial liabilities that are settled through cash payments or the delivery of another financial asset. To mitigate liquidity risks and optimize the weighted average cost of capital, the Group monitors investment and indebtedness levels in accordance with market standards and compliance with covenants set forth in loan, financing, and debenture agreements. Management believes that the Company and its subsidiaries have the capacity to maintain business continuity under normal operating conditions.

Information on the maturity of financial instruments liabilities may be obtained in the respective note.

The table below shows non-derivative financial liabilities according to maturity intervals, corresponding to the period remaining in the balance sheet until the contractual maturity date. These are gross, non-deducted amounts and include payment of contractual interest:

(a) Gross values from transaction costs.

The Company has operations in Brazil and abroad. The Group’s activities are concentrated in a single business segment, consisting of airport operations through public concessions.

Companhia de Participações em Concessões

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

The financial investments are remunerated at an average rate of 101.84% of CDI, equivalent to 15.05% per annum, as of June 30, 2026 (100.08% of CDI, equivalent to an average of 14.33% per annum, as of December 31, 2025).

Companhia de Participações em Concessões 

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

The reconciliation of income tax and social security contribution registered in the profit or loss is shown as follows:

Companhia de Participações em Concessões 

Notes to the consolidated interim financial information for the six-month period ended June 30, 2026

(Expressed in thousands of Mexican Pesos, unless otherwise indicated)

Deferred income tax and social security contributions have the following sources: