ABEV · Ambev S.A.

Ambev S.A. announced two interest on capital (IOC) distributions approved by its Board of Directors on May 4, 2026. The second tranche of IOC 2025, initially approved in December 2025, provides R$ 0.0755 gross per share (R$ 0.0642 net after 15% IRRF), payable on July 6, 2026, with original record dates from December 2025. Separately, IOC 2026, drawn from profits and balances as of an extraordinary balance sheet dated March 31, 2026, offers R$ 0.449 gross per share (R$ 0.0370 net at standard 17.5% rate), payable by year-end 2026 based on June 2026 record dates, with shares and ADRs trading ex-IOC from June 23, 2026. This IOC 2026 is explicitly excluded from mandatory minimum dividends for fiscal 2026, preserving flexibility for future payouts. Non-residents seeking treaty-based tax reductions must provide documentation by June 26, 2026, or face standard withholding, with no retroactive adjustments. Payments occur via registered bank accounts or Bradesco processes, emphasizing Ambev's ongoing commitment to shareholder returns through tax-efficient capital distributions.