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20-F2026-04-30· merged:deepseek-v4-flash

PICS · PicS N.V.

0001213900-26-049950

SEC filing

Summary

Major shareholders and related party transactions disclosed, with J&F International holding 95.2% voting power.

Key takeaways

Full analysis

Period Performance

Period Performance

No financial performance data is disclosed in Item 7. The section focuses on ownership structure and related party transactions as of March 31, 2026.

Major Shareholders

J&F International B.V. owns 100% of Class B shares (86,451,624 shares), representing 66.7% of total shares and 95.2% voting power due to 10 votes per Class B share. Other 5% shareholders include Banco Original S.A. (23.5% of Class A), Bicycle/Claure (6.1%), Stichting JAB (9.9%), and Stichting ACC Family (7.4%). Executive officers and directors own 2.5% of Class A shares.

Related Party Transactions

Numerous agreements exist with Banco Original, including cost sharing, operational, and derivatives agreements. Notable transactions include a R$300 million prepayment to J&F in September 2024 (30-day maturity at 1.76% interest), and credit rights assignments from J&F subsidiaries totaling R$1,473 million in December 2025. Supplier finance arrangements with JBS group companies were initiated in November 2025.

Legal Proceedings

Ultimate controlling shareholders were involved in Brazilian leniency agreements (R$3.5 billion fine, payments suspended), SEC settlement (US$27.45 million), and DOJ plea agreement (US$128.2 million paid). All obligations have been satisfied as of the filing date.

Forward View

No forward-looking guidance is provided in this section. The related party transaction policy requires audit committee approval for transactions exceeding R$10 million over 12 months.

Notes & Operating Detail

Balance Sheet & Liquidity

Cash and cash equivalents decreased from R$7.5B (2024) to R$3.9B (2025), primarily due to investment in consumer loans and other operating activities. Total assets increased to R$42.0B (up 54% YoY), driven by a significant expansion in consumer loans (R$20.9B) and financial investments. Shareholders' equity rose to R$3.9B, supported by a share capital increase of R$1.2B and retained earnings of R$1.1B. The company maintains a strong liquidity position with high-quality financial assets.

Commitments & Contractual Obligations

No purchase commitments or contractual obligations for supply or capacity were disclosed in the notes. The only commitments noted are provisions for legal proceedings (R$254.7 million) and off-balance-sheet credit card limits of R$7.5B. No long-term debt or lease obligations are significant.

Capital Allocation (buybacks, dividends, debt, capex)

No share buybacks were executed or authorized. The company adopted a dividend policy on January 29, 2026, but intends to retain all available funds for business expansion; no dividends have been declared. Capital expenditures totaled R$684.3 million, primarily for intangible assets (R$616.7M) and property, plant, and equipment (R$67.7M). The IPO raised net proceeds of US$388.3 million, partly invested in PicPay Bank (R$1.5B) to support regulatory capital.

Segment / Geographic Mix (if disclosed at note level)

No segment reporting was included in the notes to the financial statements. The company operates primarily in Brazil, with all financial data presented in Brazilian Reais.

Cash Flow Quality

Cash Flow Quality

The provided document does not contain the actual cash flow statement figures. The table of contents indicates that the Consolidated Statements of Cash Flows for the years ended December 31, 2025, 2024, and 2023 appear on page F-8, but the excerpt only includes exhibit listings. Therefore, no analysis of cash flow components (CFO, investing, financing, capex, free cash flow, or capital returns) is possible. To perform a meaningful analysis, the numerical data from the cash flow statement would be required.