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v3.25.4

CHANGES IN EQUITY (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Changes In Equity |
Schedule of issued capital |
Schedule of issued capital |  |  |  |  |  |  |  |
| 2025 |  | 2024 |  | 2023
Shareholder | Millions of common shares | % |  | Millions of common shares | % |  | Millions of common shares | %
Interbrew International GmbH | 8,441.6 | 53.6% |  | 8,441.7 | 53.6% |  | 8,441.7 | 53.6%
Ambrew S.A.R.L. | 1,287.7 | 8.2% |  | 1,287.7 | 8.2% |  | 1,287.7 | 8.2%
Fundação Zerrenner | 1,610.0 | 10.2% |  | 1,610.0 | 10.2% |  | 1,610.0 | 10.2%
Market (free float) | 4,277.2 | 27.1% |  | 4,388.4 | 27.9% |  | 4,410.0 | 28.0%
Treasury shares | 145.1 | 0.9% |  | 29.8 | 0.2% |  | 4.4 | 0.0%
| 15,761.6 | 100.0% |  | 15,757.7 | 100.0% |  | 15,753.8 | 100.0%
|  | 2025 |  |  | 2024 |  |  | 2023
| Millions common shares | Millions Reais |  | Millions common shares | Millions Reais |  | Millions common shares | Millions Reais
Opening balance | 15,757.6 | 58,226.0 |  | 15,753.8 | 58,177.9 |  | 15,750.2 | 58,130.5
Capital increase (i) | 4.0 | 49.1 |  | 3.8 | 48.1 |  | 3.6 | 47.4
Balance at the end of the period | 15,761.6 | 58,275.1 |  | 15,757.6 | 58,226.0 |  | 15,753.8 | 58,177.9
(i) |  | Capital increase related to the issue of shares, under Company’s with share-based payment programs.
Schedule of capital reserves |
Schedule of capital reserves |  |  |  |  |
| Capital Reserves |
| Treasury shares | Share Premium | Other capital reserves | Share-based Payments | Total
At January 1, 2023 | (1,073.4) | 53,662.8 | 700.9 | 2,049.5 | 55,339.8
Capital increases/(reduction) in associates and subsidiaries | - | - | - | (32.9) | (32.9)
Share buybacks, results from treasury shares, and share-based payments | 61.6 | - | - | 111.2 | 172.8
At December 31, 2023 | (1,011.8) | 53,662.8 | 700.9 | 2,127.8 | 55,479.7
Gains/(losses) of controlling interest | - | - | - | 2.0 | 2.0
Share buybacks, results from treasury shares, and share-based payments | (320.9) | - | - | 175.7 | (145.2)
At December 31, 2024 | (1,332.7) | 53,662.8 | 700.9 | 2,305.5 | 55,336.5
Share buybacks, results from treasury shares, and share-based payments | (1,614.9) | - | - | 59.9 | (1,555.0)
At December 31, 2025 | (2,947.6) | 53,662.8 | 700.9 | 2,365.4 | 53,781.5
Schedule of treasury shares |
Schedule of treasury shares |  |  |  |  |  |  |
| Acquisition/(realization of shares) |  | Results from treasury shares |  | Total treasury shares
| Millions shares |  | Millions Brazilian Reais |  | Millions shares |  | Millions Brazilian Reais
At January 1, 2023 | 8.5 |  | (131.8) |  | (941.6) |  | (1,073.4)
Changes during the year | (4.1) |  | 68.8 |  | (7.2) |  | 61.6
At December 31, 2023 | 4.4 |  | (63.0) |  | (948.8) |  | (1,011.8)
Changes during the year | 25.4 |  | (302.7) |  | (18.3) |  | (321.0)
At December 31, 2024 | 29.8 |  | (365.7) |  | (967.1) |  | (1,332.8)
Changes during the year | 115.3 |  | (1,471.0) |  | (143.9) |  | (1,614.9)
At December 31, 2025 | 145.1 |  | (1,836.7) |  | (1,111.0) |  | (2,947.7)
Schedule of net income reserves |
Schedule of net income reserves |  |  |  |
| Profit reserves
| Investment reserve | Legal reserve | Fiscal incentives | Total
At January 1, 2023 | 22,055.9 | 4.5 | 14,846.6 | 36,907.0
Fiscal incentives reserve | - | - | 2,552.7 | 2,552.7
Investments reserve | 3,730.2 | - | - | 3,730.2
At December 31, 2023 | 25,786.1 | 4.5 | 17,399.3 | 43,189.9
Fiscal incentives reserve | - | - | 108.1 | 108.1
Investments reserve | 10,339.1 | - | - | 10,339.1
At December 31, 2024 | 36,125.2 | 4.5 | 17,507.4 | 53,637.1
Dividends | (2,297.2) | - | - | (2,297.2)
Interest on capital | (4,200.8) | - | - | (4,200.8)
Fiscal incentives reserve | (144.6) | - | 372.8 | 228.2
Investments reserve | 6,854.9 | - | - | 6,854.9
At December 31, 2025 | 36,337.5 | 4.5 | 17,880.2 | 54,222.2
Schedule of interest on shareholders' equity and dividends |
Schedule of interest on shareholders' equity and dividends |  |  |  |  |  |
Event | Approval | Type | Date of payment | Type of share | Amount per share | Total amount
Board of Directors’ Meeting | 2/25/2025 | Dividends | 4/4/2025 | ON | 0.1276 | 1,997.5
Board of Directors’ Meeting | 5/7/2025 | Dividends | 7/7/2025 | ON | 0.1280 | 2,000.2
Board of Directors’ Meeting | 7/30/2025 | Dividends | 10/6/2025 | ON | 0.1283 | 2,000.5
Board of Directors’ Meeting | 12/9/2025 | Dividends | 12/30/2025 | ON | 0.1153 | 1,800.6
Board of Directors’ Meeting | 12/9/2025 | Dividends | 12/30/2025 | ON | 0.3459 | 5,401.7
Board of Directors’ Meeting | 12/9/2025 | Interest on capital | until 12/31/2026 | ON | 0.2690 | 4,200.7
|  |  |  |  |  | 17,401.2
Distribution dividends–February/2025 resolution: on meeting held on February 25, 2025, the Board of Directors approved the distribution of dividends at a rate of R$0.1276 per share of the Company, based on the available balances in the balance sheet of January 31, 2025, which were treated as part of the mandatory minimum dividends for the 2025 fiscal year, and the remainder was allocated to the Investments Reserve constituted in previous fiscal years. The payment of dividends was made on April 04, 2025. Distribution dividends–May/2025 resolution: on meeting held on May 07, 2025, the Board of Directors approved the distribution of dividends at a rate of R$0.1280 per share of the Company, based on the available balances in the balance sheet of March 31, 2025, which were treated as part of the mandatory minimum dividends for the 2025 fiscal year. The payment of dividends was made on July 07, 2025. Distribution dividends- July/2025 resolution: on the meeting held on July 30, 2025, the Board of Directors approved the distribution of dividends at a rate of R$0.1283 per share of the Company, based on the available balances in the balance sheet of June 30, 2025, which were treated as part of the mandatory minimum dividends for the 2025 fiscal year. The payment of dividends was made on October 06, 2025. Distribution of dividends – December/2025 resolution: At a meeting held on December 09, 2025, the Board of Directors approved the distribution of dividends of dividends in the amount of R$0.4612 per share of the Company, based on the November Balance Sheet. Of this amount, R$0.3459 per share was allocated to the mandatory minimum dividend for fiscal year 2025 and distributed based on the profit for the year, and R$0.1153 per share will be paid as additional dividends and distributed based on the profit reserve. The payment was made on December 30, 2025. Distribution of Interest on Capital (IOC) and dividends – December/2025: at a meeting of the Board of Directors held on December 09, 2025, the distribution of interest on capital IOC at a rate, based on the profit reserve as determined in the November Balance Sheet, was approved in the amount of R$0.2690 per share of the Company. Considering that the mandatory minimum dividend requirement for fiscal year 2025 had already been met, the IOC amount was not allocated to the mandatory minimum dividend for that fiscal year 2025. The payment will be made by December 31, 2026. Events during the year ended 2024:
Event | Approval | Type | Date of payment | Type of share | Amount per share | Total amount
Board of Directors’ Meeting | 12/11/2024 | Dividends | 1/7/2025 | ON | 0.4228 | 6,653.2
Board of Directors’ Meeting | 12/11/2024 | Interest on capital | 12/30/2024 | ON | 0.2448 | 3,852.2
|  |  |  |  |  | 10,505.4
Distribution of Interest on Capital (IOC) and dividends – December/2024: at a meeting of the Board of Directors held on December 11, 2024, the distribution of IOC at a rate of R$0.2448 per share of the Company was approved, in addition to dividends at a rate of R$0.4228 per share of the Company, based on the available balances in the extraordinary balance sheet of November 30, 2024, which are allocated to the mandatory minimum dividends of the same fiscal year. The distribution of IOC is taxed in accordance with the current legislation in Brazil, resulting in a net distribution of R$0.2081 per share of the Company, except for corporate shareholders who are exempt under Article 5 of Law No. 11,053/04, with the amendments introduced by Law No. 11,196/05. The payment of IOC was made on December 30, 2024, based on the shareholder position of December 19, 2024, regarding B3, and December 23, 2024, regarding the NYSE, without the incidence of monetary correction. The payment of dividends was made on January 7, 2025. Events during the year ended 2023:
Event | Approval | Type | Date of payment | Type of share | Amount per share | Total amount
Board of Directors’ Meeting | 12/12/2023 | Interest on capital | 12/28/2023 | ON | 0.7302 | 11,500.2
|  |  |  |  |  | 11,500.2
Schedule of basis of dividends |
Schedule of basis of dividends |  |  |  |  |
| 2025 |  | 2024 |  | 2023
Net income, attributable to the equity holders of Ambev | 15,503.4 |  | 14,437.2 |  | 14,501.9
Statute-barred /(additional) dividends | 82.4 |  | 22.2 |  | -
Reversal of effects of the revaluation of property, plant and equipment based on the predecessor basis of accounting | 11.8 |  | 11.8 |  | 11.8
Effects of the application of IAS 29 (hyperinflation) | 2,377.3 |  | 6,481.3 |  | 3,269.4
Retained earnings basis for dividends and destinations | 17,974.9 |  | 20,952.5 |  | 17,783.1
Dividends and interest on capital distributed and accrued for distribution based on the net income for the year |  |  |  |  |
Dividends and interest on capital paid based on the profit for the year | 10,903.3 |  | 10,505.4 |  | 11,500.2
Total of dividends and interest on capital | 10,903.3 |  | 10,505.4 |  | 11,500.2
Percentage of profits distributed | 61% |  | 50% |  | 65%
Schedule of carrying value adjustments |
Schedule of carrying value adjustments |  |  |  |  |  |  |  |  |
| Carrying value adjustments |
| Translation reserves | Cash flow hedge | Actuarial gains/ (losses) | Obligations related to the acquisition of a non-controlling interest | Gains/(losses) of non-controlling interest’s share | Other movements | Business combination | Accounting adjustments for transactions between shareholders | Total
At January 1, 2023 | 6,754.0 | 908.6 | (665.0) | (6.7) | (66.3) | (64.4) | 156.1 | (75,437.8) | (68,421.5)
Comprehensive income: |  |  |  |  |  |  |  |  |
Gains/(losses) on cumulative translation adjustments [CTA] | (9,212.4) | - | - | - | - | - | - | - | (9,212.4)
Cash flow hedges | - | (210.8) | - | - | - | - | - | - | (210.8)
Actuarial gains/(losses) | - | - | (13.2) | - | - | - | - | - | (13.2)
Total comprehensive income | (9,212.4) | (210.8) | (13.2) | - | - | - | - | - | (9,436.4)
Options granted on subsidiaries | - | - | - | 6.7 | - | - | - | - | 6.7
Gains/(losses) of controlling interest | - | - | - | - | (2.6) | - | - | - | (2.6)
Taxes on deemed dividends | - | - | - | - | - | (12.4) | - | - | (12.4)
Reversal of effects of the revaluation of property, plant and equipment based on the predecessor basis of accounting | - | - | - | - | - | - | - | (11.8) | (11.8)
At December 31, 2023 | (2,458.4) | 697.8 | (678.2) | - | (68.9) | (76.8) | 156.1 | (75,449.6) | (77,878.0)
Comprehensive income: |  |  |  |  |  |  |  |  |
Gains/(losses) on cumulative translation adjustments [CTA] | 8,194.7 | - | - | - | - | - | - | - | 8,194.7
Cash flow hedges | - | 551.6 | - | - | - | - | - | - | 551.6
Actuarial gains/(losses) | - | - | 76.9 | - | - | - | - | - | 76.9
Total comprehensive income | 8,194.7 | 551.6 | 76.9 | - | - | - | - | - | 8,823.2
Gains/(losses) of controlling interest | 385.7 | (0.6) | (1.2) | - | 142.7 | - | - | - | 526.6
Taxes on deemed dividends | - | - | - | - | - | (17.3) | - | - | (17.3)
Reversal of effects of the revaluation of property, plant and equipment based on the predecessor basis of accounting | - | - | - | - | - | - | - | (11.8) | (11.8)
At December 31, 2024 | 6,122.0 | 1,248.8 | (602.5) | - | 73.8 | (94.1) | 156.1 | (75,461.4) | (68,557.3)
Comprehensive income: |  |  |  |  |  |  |  |  |
Gains/(losses) on cumulative translation adjustment [CTA] | (8,835.3) | - | - | - | - | - | - | - | (8,835.3)
Cash flow hedges | - | (898.2) | - | - | - | - | - | - | (898.2)
Actuarial gains/(losses) | - | - | (0.4) | - | - | - | - | - | (0.4)
Total comprehensive income | (8,835.3) | (898.2) | (0.4) | - | - | - | - | - | (9,733.9)
Gains/(losses) of controlling interest | - | - | - | - | 11.7 | - | - | - | 11.7
Taxes on deemed dividends | - | - | - | - | - | (61.7) | - | - | (61.7)
Reversal of effects of the revaluation of property, plant and equipment based on the predecessor basis of accounting | - | - | - | - | - | - | - | (11.8) | (11.8)
Effect related to the sale of a subsidiary (i) | - | - | (11.5) | - | - | - | - | - | (11.5)
At December 31, 2025 | (2,713.3) | 350.6 | (614.4) | - | 85.5 | (155.8) | 156.1 | (75,473.2) | (78,364.5)
(i) |  | As disclosed in note 1 - Corporate Information, item 1.3.3 – Sale of subsidiary.

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