Banco ABC Brasil (ABCB4) investor relations material

Executive summary

• Net income for 2Q26 reached R$257.3 million, up 11.8% from 1Q26 and 5.4% year-over-year, with ROAE at 14.3%.

• Portfolio growth, spread expansion, and stable credit quality drove profitability, with the expanded credit portfolio up 8.3% year-over-year, led by 28.7% growth in the Middle segment.

• Net interest income rose 9.1% year-over-year to R$659.2 million, with margin with clients up 3.9%.

• Relocation to a new São Paulo headquarters completed in July 2026, supporting future expansion.

• The bank operates a diversified business model, including commercial banking, investment banking, energy trading, and insurance brokerage.

Financial highlights

• Net profit rose 5.4% year-over-year to R$257.3 million, with revenues up 8.2% semester over semester.

• Net interest margin (NIM) was 4.1% in Q2 2026, up 20 bps year-over-year and stable sequentially.

• Efficiency ratio was 41.2% in 2Q26, up 277 bps year-over-year, with administrative expenses rising 13.9%.

• Service revenues increased 16.1% quarter-over-quarter but declined 9.0% year-over-year.

• Consolidated total assets reached R$69.6 billion at June 2026.

Outlook and guidance

• Management expects positive seasonality in H2 2026, with revenue growth and expenditures stabilizing, aiming to meet full-year efficiency guidance of 4%-8%.

• NIM is anticipated to recover in the second half, supported by stronger accruals and increased activity in derivatives and FIS.

• Provisioning is expected to remain within a 0.6%-0.9% range in coming quarters, reflecting stable credit risk.

• The bank is preparing for Brazilian tax reform impacts, engaging external consultants.

• Continued focus on diversifying revenues and client base.