Banco ABC Brasil (ABCB4) investor relations material

Executive summary

• Net profit for 1Q26 reached R$230.2 million, up 2.1% year-over-year, with ROI/ROAE at 13.5%, though down sequentially due to lower market margin and service revenues.

• Maintains a profitable franchise with consistent dividend payments, supporting credit portfolio growth and reinvestment.

• Focuses on expanding client base, diversifying revenue streams, and scaling through new initiatives and product offerings.

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

Financial highlights

• Net interest income reached R$647.8 million in 1Q26, up 14.3% year-over-year but down 9.2% sequentially.

• 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.

• Expenses grew 9.8% year-over-year, mainly due to profit sharing, but structural expenses rose less than 4%.

• Basel ratio at quarter-end was 15.9%, with a pro forma increase of 56 bps expected from a capital increase ratified in April 2026.

Outlook and guidance

• Guidance for credit portfolio growth remains at 6%-10%.

• Strategy centers on scaling client numbers, expanding product portfolio, and leveraging third-party channels to reduce volatility and risk exposure.

• Management expects continued growth in the middle market and stable spreads.

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

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