Shareholder Remuneration

Provision in Bylaws: The Bylaws of the Company establish the distribution of a minimum dividend that is the higher of R$359 million or 25% of net income from the year (IFRS).

Dividend practice: ISA ENERGIA BRASIL’s dividend practice is to distribute at least 75% of regulatory net income (used as proxy for cash generation), subject to approval by the Shareholders Meeting, and the possibility of paying interim dividends, always ensuring that the dividend will be equal to or higher than minimum mandatory dividends.

On September 29, 2025, the Board of Directors of ISA ENERGIA BRASIL approved the distribution of IOE totaling R$ 444,744,253.55, corresponding to R$ 0.674997 per share of both types (common – “ISAE3” and preferred – “ISAE4”). The net JCP amount, after withholding income tax, will be distributed in three payments, each with its respective record date, ex-rights date, and payment date, as per the table below.

Earning Type	Deliberation Date	Distribution Base	Record Date	Ex-right Date	Payment Date	Total (R$ million)	R$ / share
Interest on Equity ("IOE")	12-Dec-24	Result of the fiscal year 2024	9-Jan-25	10-Jan-25	21-Jan-25	518.5	0.786945
			11-Feb-25	12-Feb-25	21-Feb-25	518.5	0.786945
			11-Mar-25	12-Mar-25	21-Mar-25	518.5	0.786945
Total						1,555.5	2.360835

Historic of Earnings Distribution¹ (R$ million)

¹ Provision of dividends on an accrual basis, according to the fiscal year serving as the distribution base | ² Practice of distributing at least 75% of the regulatory net income | ³ Interest on Equity (IOE) related to the results for the first half of 2025.

Annual Summary of Earnings Distribution (R$ million)

• Payment Year
• Fiscal Year (base)

 Click here to download the spreadsheet

Annual Summary of Earnings Distribution (R$ million)

¹ Excludes a non-controlling shareholder participation.
² Distribution of dividends, based on the reserve constituted in the financial statements regarding the year of 2017.
³ Distribution of interim dividends on the constituted profit reserve.

+ View more - See less

Updated on October 29, 2025.