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CONSOLIDATED INCOME STATEMENTS - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Profit or loss [abstract] |  |  |
Net sales | R$ 88,242.5 | R$ 89,452.7 | R$ 79,736.9
Cost of sales | (42,864.1) | (43,615.1) | (39,291.6)
Gross profit | 45,378.4 | 45,837.6 | 40,445.3
Distribution expenses | (10,928.9) | (11,557.1) | (10,750.6)
Commercial expenses | (8,348.1) | (8,634.2) | (7,412.5)
Administrative expenses | (5,862.9) | (6,201.1) | (5,273.7)
Other operating income/(expenses) | 2,435.9 | 2,457.3 | 2,028.9
Exceptional items | 643.3 | (100.8) | (206.4)
Income from operations | 23,317.7 | 21,801.7 | 18,831.0
Finance income | 2,216.6 | 2,423.7 | 2,085.6
Finance expenses | (4,410.7) | (4,028.4) | (4,918.9)
Other net financial results | (1,807.7) | (713.6) | (776.5)
Net financial results | (4,001.8) | (2,318.3) | (3,609.8)
Share of results of associates and joint ventures | 105.8 | 3.9 | (185.3)
Income before income tax | 19,421.7 | 19,487.3 | 15,035.9
Income tax expenses | (3,433.3) | (4,640.4) | (75.5)
Net income | 15,988.4 | 14,846.9 | 14,960.4
Attributable to: |  |  |
Equity holders of Ambev | 15,503.4 | 14,437.2 | 14,501.9
Non-controlling interest | 485.0 | 409.7 | 458.5
Net income | R$ 15,988.4 | R$ 14,846.9 | R$ 14,960.4
Basic earnings per share – common – R$ | R$ 0.9927 | R$ 0.9176 | R$ 0.9211
Diluted earnings per share – common – R$ | R$ 0.9885 | R$ 0.9129 | R$ 0.9156

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