Apsis has completed the issuance of Accounting Reports – LSA (Art. 226 and 227) – Incorporation, determining the company's Net Accounting Equity to support the incorporation process. The work was conducted with technical rigor, ensuring compliance with accounting regulations and providing essential support for the operation.

Apsis has completed the issuance of Accounting Reports – LSA (Art. 226 and 229) – Spin-off, preparing technical reports in accordance with the standards established by CTG 2002 – Valuation Report Issued by an Accountant, approved by the Federal Accounting Council on November 22, 2019. The work adhered to the highest standards of precision and accounting compliance.

Apsis has completed the issuance of Accounting Reports – LSA (Art. 226 and 229) – Spin-off, following the guidelines of CTG 2002 – Valuation Report Issued by an Accountant, approved by the Federal Accounting Council on November 22, 2019. The work was also in compliance with the requirements of Law No. 6,404/76, ensuring accuracy, transparency, and adherence to applicable accounting regulations.

Apsis has conducted a Real Estate Valuation, developing a technical assessment in accordance with CPC-01 – Impairment of Assets, with a base date of September 2024. The study ensured the accounting adequacy of the asset, guaranteeing transparency and compliance with current standards.

Apsis has conducted a Real Estate Valuation - CPC-28 Compliance, performing a detailed technical assessment in accordance with the requirements of CPC-28 – Investment Property. The objective was to ensure the proper accounting of the asset, meeting regulatory requirements and guaranteeing transparency and accuracy in the financial statements.

Apsis has prepared a report on the value-in-use recoverability study of the Cash Generating Units (CGUs) assets, in accordance with CVM Deliberation 639 of October 7, 2010, which approves Technical Pronouncement CPC-01 (R1) of the Accounting Pronouncements Committee, based on international standard IAS 36 – "Impairment of Assets". The objective was to ensure that the assets are not recorded in the accounting records at amounts greater than those that can be recovered through use or sale, guaranteeing technical compliance and security in the accounting information.

Apsis has prepared a Fairness Opinion report for four Cash Generating Units (CGUs) of TECBAN (Tecban, TB Serviços, TBNet, and TB Forte), with the objective of assisting in strategic decision-making. The valuation was performed based on the income approach, using the discounted cash flow projection, ensuring a careful and well-supported technical analysis.

Apsis has conducted the valuation of movable assets for insurance purposes, meeting Renova's need to organize and improve the control of approximately 7,577 fixed assets. The work aimed at the general remediation of the fixed assets, ensuring greater efficiency in management and compliance with insurance-related requirements.

Apsis has prepared a Fairness Opinion report to support strategic decision-making, providing a careful and impartial technical analysis of the transaction in question.

Apsis has conducted an inventory and reconciliation of assets for the Butantan Foundation, with the objective of organizing and improving the control of approximately 60,000 fixed assets located in various units in São Paulo. The work aimed at the complete remediation of the fixed assets, ensuring greater efficiency in the management of the institution's assets.

Apsis provided accounting and tax consulting services for the review of accounting impacts and the preparation of tax considerations arising from the business combination carried out on December 1, 2021, in which Eletroriver acquired control of Brasil PCH S.A. (BPCH). The work included assistance in preparing the explanatory note, also covering the analysis of the transaction in which BSB Energética S.A. (BSB), controlled by Eletroriver, increased its stake in BPCH, maintaining significant influence over the investee.

Inventory/Reconciliation: Apsis has conducted a fixed asset inventory for Nexus Ligas, organizing and improving the control of approximately 5,000 fixed assets distributed across a mine and two steelmaking plants in the state of Minas Gerais. The work aimed at the general remediation of the fixed assets, ensuring greater efficiency in asset management; CPC 27 – Fixed Assets: Apsis prepared a technical report for the study of the useful lives of the company's fixed assets, offering a detailed and well-supported analysis aligned with applicable accounting standards; CPC 01 – Impairment Test: Apsis performed the asset impairment test for movable fixed assets, covering the assets of the mine and the two steelmaking plants, ensuring compliance with CPC 01 and providing accurate information for management and decision-making.

Apsis has prepared a technical valuation to determine the market value of Fazenda Bela Vista, encompassing the land, buildings, pasture, and eucalyptus plantation, with the objective of supporting the purchase and sale negotiation.

Apsis provided accounting consulting services for the preparation of a study and technical memorandum on revenue allocation, in accordance with the Operational Cooperation Agreement and CPC 47 – Revenue from Contracts with Customers, ensuring technical and regulatory alignment.

Apsis has prepared a business valuation report in accordance with articles 226 and 227 of the Brazilian Corporation Law (Lei das S.A.), to support the incorporation process, meeting the applicable legal and regulatory requirements.

Apsis has conducted a business valuation in accordance with CPC 04, determining the economic value of the TELECINE brand's right-of-use through the income approach, providing a well-supported technical analysis.

Apsis has prepared a report in accordance with articles 226 and 227 of Law No. 6,404/76, for the determination of net accounting equity for incorporation purposes, fully complying with applicable laws and regulations.

Apsis has performed the fair value assessment of the assets and liabilities acquired in the acquisition of 50% of BADEN S.A., in accordance with Law 12,973/14, CPC 15, and Normative Instruction RFB No. 1700/17, article 178, § 2. The work included the analysis of existing operational intangible assets and the preparation of a detailed valuation report, considering the acquisition operation's base date, to support and allocate the price paid in the transaction.

Apsis has prepared a report to comply with Article 13 of the RMCCI (Monetary Correction of Company Capital and Equity), with the objective of verifying the book value of PICPAY's net equity to be transferred to a group company. The work was conducted in accordance with applicable laws and regulations, aiming to support the planned capital increase.

Apsis has performed the fair value assessment of the assets and liabilities acquired in the acquisition of Luanda Empreendimentos e Participações S.A. and Hannover Consultoria e Negócios Ltda., in accordance with Law 12,973/14, CPC 15 – Business Combinations, and Normative Instruction RFB No. 1700/17, article 178, § 2. The work included the analysis of existing operational intangible assets and the preparation of a detailed valuation report, considering the acquisition operation's base date, to support and allocate the price paid in the transaction.