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CHANGES IN EQUITY (Details 5) - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Changes In Equity |  |  |
Net income, attributable to the equity holders of Ambev | R$ 15,503.4 | R$ 14,437.2 | R$ 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 paid based on the profit for the year | 10,903.3 | 10,505.4 | 11,500.2
Total of dividends and interest on capital | R$ 10,903.3 | R$ 10,505.4 | R$ 11,500.2
Percentage of profits distributed | 61.00% | 50.00% | 65.00%

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