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RECONCILIATION OF STOCKHOLDERS’ EQUITY AND NET INCOME (Tables) | 12 Months Ended
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Dec. 31, 2025
Reconciliation Of Stockholders Equity And Net Income |
Schedule of reconciliation of shareholders equity and net income |
Schedule of reconciliation of shareholders equity and net income |  |  |  |
Thousand of Reais | Note | 2025 | 2024 | 2023
Stockholders' equity attributed under to the Parent Brazilian GAAP |  | 95,650,292 | 90,743,958 | 86,084,331
IFRS adjustments, net of taxes, when applicable: |  |  |  |
Reclassification of financial instruments at fair value through profit or loss | h | (129,735) | (76,256) | (75,538)
Reclassification of fair value through other comprehensive income | i | - | - | -
Impairment of financial assets measured at amortized cost | a | 3,295,496 | (387,348) | 234,410
Category transfers - IFRS 9 | b | (2,075) | (187,807) | (664,635)
Deferral of financial fees, commissions and inherent costs under effective interest rate method | c | 1,118,303 | 2,044,873 | 1,689,463
Reversal of goodwill amortization | d | 27,270,375 | 26,925,987 | 26,618,368
Santander Serviços goodwill (Santusa) | g | (298,978) | (298,978) | (298,978)
Realization on purchase price adjustments | e | 577,831 | 577,831 | 586,024
Adjustment referring to the difference between Book Value vs. the fair on Carsale's entry into Webmotors |  | 79,175 | 79,175 | 79,175
Option for Acquisition of Equity Instrument | f | 15,143 | 181,717 | 181,717
Tax Credit – Initial Adoption Law 4.966 | i | (2,368,499) | - | -
Others |  | (33,798) | (111,467) | 18,667
Stockholders' equity attributed to the parent under IFRS | 125,173,530 | 119,491,685 | 114,453,004
Non-controlling interest under IFRS |  | 1,379,614 | 335,447 | 403,350
Stockholders' equity (including non-controlling interest) under IFRS | 126,553,144 | 119,827,132 | 114,856,354
Thousand of Reais | Note | 2025 | 2024 | 2023
Net income attributed to the Parent under Brazilian GAAP |  | 15,338,645 | 13,477,390 | 8,973,657
IFRS adjustments, net of taxes, when applicable: |  |  |  |
Reclassification of financial instruments at fair value through profit or loss | h | (19,479) | (33,811) | (29,788)
Reclassification of fair value through other comprehensive income | i | - | - | -
Impairment of financial assets measured at amortized cost | a | (1,900,405) | (587,260) | 1,036,851
Category transfers - IFRS 9 | b | - | - | (17,584)
Deferral of financial fees, commissions and inherent costs under effective interest rate method | c | (911,522) | 340,362 | 195,653
Realization on purchase price adjustments | e | - | (8,193) | (8,760)
Reversal of goodwill amortization | d | 160,425 | 138,404 | 147,171
Option to Acquire Own Equity Instrument | f | 15,143 | 181,717 | 181,717
Reversal of Provision PIS Law 9,718 | j | - | - | (980,212)
Others |  | 83,228 | (143,103) | (49,392)
Net income attributed to the parent under IFRS |  | 12,766,035 | 13,365,506 | 9,449,313
Non-controlling interest under IFRS |  | 199,088 | 48,257 | 49,499
Net income (including non-controlling interest) under IFRS |  | 12,965,123 | 13,413,763 | 9,498,812

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