On Tuesday, September 29, 2026, ISA Energia Brasil (ISAE3, ISAE4) approved the distribution of Interest on Equity (JCP, Juros sobre Capital Próprio) in the total amount of R$ 398,700,323.80, equivalent to R$ 0.566877 per share of both classes, based on the results for the first half of 2026. The amounts are subject to withholding income tax at a rate of 17.5%, except for shareholders who are exempt, immune, or subject to different tax treatment.
The JCP will be paid in three equal installments of R$ 132,900,107.93 each. The first installment will have a record date of October 8, 2026, ex-rights date of October 9, 2026, and payment on December 7, 2026, with a gross amount of R$ 0.188959 per share and a net amount of R$ 0.155891 per share. The second installment will use November 9, 2026 as the record date, November 10, 2026 as the ex-rights date and payment on December 7, 2026, with the same per-share amounts.
The third installment will have a record date of November 25, 2026, ex-rights date of November 26, 2026, and payment also on December 7, 2026, maintaining the gross amount of R$ 0.188959 and net amount of R$ 0.155891 per share.
The JCP amounts for fiscal year 2026 may be imputed to the mandatory dividends for the year, in accordance with applicable legislation and subject to approval by the Annual General Meeting. The per-share amounts were calculated based on the number of shares outstanding on the date of the announcement and may be adjusted due to any share acquisitions under a share buyback program or other transactions, with any changes to be disclosed by the company.
