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EARNINGS PER SHARE | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
EARNINGS PER SHARE |
| 12. | EARNINGS PER SHARE
The calculation of earnings per share (“EPS”) Basic and Diluted is presented bellow:
Schedule of earnings per share |  |  |  |  |
Basic | 2025 |  | 2024 |  | 2023
Numerator |  |  |  |  |
Income attributable to the equity holders of Ambev | 15,503.4 |  | 14,437.2 |  | 14,501.9
Denominator |  |  |  |  |
Weighted average number of shares (i) (non-diluted) | 15,617.5 |  | 15,734.5 |  | 15,744.8
Basic EPS | 0.99 |  | 0.92 |  | 0.92
Diluted | 2025 |  | 2024 |  | 2023
Numerator |  |  |  |  |
Income attributable to the equity holders of Ambev | 15,503.4 |  | 14,437.2 |  | 14,501.9
Denominator |  |  |  |  |
Weighted average numbers of shares (i) (diluted) | 15,683.9 |  | 15,814.7 |  | 15,838.6
Diluted EPS | 0.99 |  | 0.91 |  | 0.92
(i) |  | Million shares
Accounting policies Basic earnings per share is calculated by dividing the profit for the fiscal year attributable to the Company's shareholders by the weighted average number of shares outstanding during the fiscal year. Diluted earnings per share is calculated by adjusting the profit and the weighted average number of shares outstanding, in addition to the effect of the conversion of all potential shares with a dilutive effect, such as stock options, which are disclosed in note 28 - Share-Based Payments.

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