v3.26.3
Share Based Payments (Tables)
12 Months Ended
Jun. 30, 2026
Share Based Payments [Abstract]  
Schedule of Determined Based on the Achievement of KPIs and Divided

The total number of shares that may be vested up to June 30, 2026, is determined based on the achievement of KPIs and divided into the following categories:

 

    Top     Target     Floor  
Complete Plan - total shares     765,779       544,172       357,656  
Schedule of Assumptions Adopted in Measuring the Fair Value

The main assumptions adopted in measuring the fair value of the instruments granted under the 3rd ILPA Plan, based on pricing models that consider market variables and specific characteristics of the plan, are:

 

Share price at the start of the plan 03/07/2023     R$24.85  
Share projection – DI     R$32.90  
Annual volatility     34.1 %
Start of the plan     07/01/2023  
Maturity     06/30/2026  
DI rate - 1 day     9.8 %
Share price volatility during the period     R$14.68  
Modeling     Black-Scholes  
Schedule of Expected Share Delivery KPI After the Vesting Period

The expected share delivery at the “Floor” KPI after the vesting period is shown below:

 

    Number of
shares
 
Balance on 06/30/2024     -  
Granted     357,656  
Cancelled     (44,483 )
Balance on 06/30/2025     313,173  
Cancelled     (28,449 )
Balance on 06/30/2026     284,724