Banco ABC Brasil (ABCB4) investor relations material

Executive summary

• Net income for 1Q26 was R$230.2 million, up 2.1% year-over-year but down sequentially, with ROAE at 13.5% and profitability impacted by higher credit costs and lower service revenues.

• Maintains a profitable franchise with consistent dividend payments, expanding client base, and diversified revenue streams.

• Emphasizes ESG integration, with R$22.6 billion in sustainable finance and multiple recognitions.

• 97.4% of loans and guarantees are in Stages 1 and 2, indicating high credit quality.

Financial highlights

• Net interest income reached R$647.8 million, up 14.3% year-over-year but down 9.2% sequentially; NIM was 4.1%.

• Efficiency ratio improved to 37.9% in 1Q26 from 41.9% in 4Q25.

• Service revenues declined 13.7% year-over-year and 29.7% sequentially, totaling R$88.5 million.

• Total assets were R$69.3 billion at March 2026, up from R$66.3 billion at December 2025.

• Basel ratio was 15.9% in 1Q26, with a pro forma increase of 56 bps expected from a R$314 million capital increase ratified in April 2026.

Outlook and guidance

• Guidance for credit portfolio growth remains at 6%-10%, with management focused on scaling clients, expanding products, and leveraging digital channels.

• Efficiency ratio is expected to comply with guidance in coming quarters.

• Management is monitoring impacts of Brazil's tax reform and has engaged consultants for compliance.

• Cautious but optimistic outlook for the rest of the year, focusing on risk-return and market conditions.