6-K 1 elppr2q24_6k.htm 6-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16 of the

Securities Exchange Act of 1934

For the month of August, 2024

Commission File Number 1-14668

COMPANHIA PARANAENSE DE ENERGIA

(Exact name of registrant as specified in its charter)

Energy Company of Paraná

(Translation of Registrant's name into English)

José Izidoro Biazetto, 158
81200-240 Curitiba, Paraná
Federative Republic of Brazil
+55 (41) 3331-4011

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F. Form 20-F ___X___ Form 40-F _______

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes _______ No ___X____

List of contents

1. Consolidated Results | 2
1.1 EBITDA | 2
1.2 Operating Revenue | 3
1.3 Operating Costs and Expenses | 3
1.4 Equity in Earnings of Subsidiaries | 5
1.5 Financial Result | 5
1.6 Consolidated Net Income | 5
1.7 Debt | 6
2. Investments | 7
3. Copel Geração e Transmissão | 9
3.1.1 IFRS Effect on the Transmission Segment | 10
3.2 Operacional Performance | 10
3.2.1 Generation | 11
3.2.2 Hydro and Wind Generation | 11
3.2.3 Thermal Generation | 12
3.3 Transmission | 12
3.3.1 RBSE Reprofiling | 12
4. Copel Distribuição | 13
4.1 Financial Performance | 13
4.1.1 Regulatory Efficiency | 14

4.2 Operacional Performance | 15
4.2.1 Grid Market (TUSD) | 15
4.2.2 Captive Market | 15
4.2.3 Operational Data | 15
5. Copel Comercialização | 17
5.1 Financial Performance | 17
5.2 Operacional Performance | 18
6. Performance ESG | 19
6.1 Copel pioneers in ESG in the sector | 19
6.2 Recent Highlights | 20
6.3 Indicators | 20
6.4 Ratings, Rankings, and Indexes | 21
7. Other highlights | 22
Exhibit | 29

RESULTS | 2Q24 | 1 |

1. Consolidated Results

The following analyses refer to the second quarter of 2024 and the accumulated half-year, compared to the same period in 2023.

1.1 EBITDA

Copel's adjusted EBITDA[1] was R$1,280.3 million in 2Q24, 5.7% higher than the R$1,211.8 million in 2Q23, mainly reflecting the 31.6% growth in Copel Distribuição's EBITDA.

Thus, the main factors explaining the result in the quarter are: (i) the 6.2% growth in the billed grid market, as a result of higher average temperatures in the period; (ii) the tariff adjustment in June 2023, with an average effect of 6.32% on Tariffs for the Use of the Distribution System (TUSD); and (iii) the control of manageable costs, which varied by only 0.5% vs. 2Q23, compared to inflation of 3.7% in the same period.

These events were partially offset by (i) the reduction in the average energy price of Copel GeT's portfolio (R$175.71 compared to R$187.13 in 2Q23, a variation of -6.1%); and (ii) the lower performance of wind farm complexes due to generation deviation due to the effect of wind volume below certification and unavailability of the generating park resulting from maintenance, causing revenue frustration of R$ 27.1 million (-192% y/y).

[1] Excluding non-recurring items, new replacement value (NRV) due to the adjustment to present value of the compensable asset of Copel Distribuição, and effects of IFRS on assets of transmission contracts.

Adjusted Consolidated EBITDA

Note. Considers discontinued operations

The non-recurring items that were neutralized for the calculation of adjusted EBITDA are shown in the following table:

Considering the accumulated result for the semester, adjusted EBITDA reached R$2,610.0 million, 0.8% lower than the R$2,630.5 million recorded in 1H23, justified mainly by (i) lower performance of Copel GeT, due to the lower average energy price and the increase in generation deviation from wind farm complexes; and (ii) reduction in Copel Comercialização's energy marketing margins in the half-year comparison due to the 19.5% lower average energy price; partially offset by the good operational performance of Copel Dis.

RESULTS | 2Q24 | 2 |

In the context of transmission assets, item 3.1.1 presents the regulatory accounting of the result for the purpose of verifying the IFRS (International Financial Reporting Standards) effect.

1.2 Operating Revenue

Net operating revenue totaled R$5,479.3 million in 2Q24, up 7.4% from R$5,100.2 million in 2Q23. This result is mainly a reflection of:

| (i) | the R$318.7 million (+23.6%) increase in revenue from Use of the main distribution and transmission grid, mainly due to the 6.2% growth in Copel Distribuição's billed grid market and the June 2023 tariff adjustment of Copel Distribuição, with an average effect of 6.32% on tariffs for the use of the distribution system (TUSD);

| (ii) | the increase of R$253.9 million (+13.9%) in revenue from electricity sales to final customers, mainly due to the 5.3% growth in the billed captive market and the tariff adjustment applied to the distributor's Energy Tariff (TE) component in June 2023, with an average effect of 17.4%; and

| (iii) | (iii) the increase of R$73.2 million (+12.2%) in construction revenue, due to the increase in the volume of works related to Copel Distribuição's “Transformation” program (see item 2), which includes investments aimed at improving and modernizing infrastructure and improving customer service.

These increases were partially offset by (i) the reduction of R$162.3 million in the result of sectorial financial assets and liabilities (CVA), due to lower energy costs and other financial components of Copel Distribuição; and (ii) the decrease of R$120.8 million in revenue from electricity sales to distributors, basically a consequence of the lower average price in the sale of energy (R$175.71 compared to R$187.13 in 2Q23) at Copel GeT.

In the first half of the year, net operating revenue totaled R$10,896.3 million, an increase of 5.1% compared to the R$10,367.8 million recorded in the same period of 2023, with highlights for the following variations: (i) an increase of R$627.8 million (+22.1%) in revenue from “Use of the main distribution and transmission grid”; (ii) an increase of R$555.2 million (+14.9%) in “electricity sales to final customers”; (iii) an increase of R$118.5 million (+10.5%) in construction revenue; (iv) a decrease of R$461.0 million (-76.0%) in the item “result of sectorial financial assets and liabilities”; and (v) a decrease of R$273.3 million (-15.7%) in revenue from “electricity sales to distributors”.

1.3 Operating Costs and Expenses

In 2Q24, operating costs and expenses totaled R$4,611.6 million, an increase of 7.1% compared to the R$4,307.1 million recorded in 2Q23, mainly due to:

| (i) | the growth of R$135.3 million in electricity purchased for resale (+7.2%) basically due to the increase of 52.8% (+R$132.0 million) in energy from the distributed generation system; and

| (ii) | the increase of R$83.1 million (+12.3%) in charge of the main distribution and transmission grid, justified mainly by the increase in energy consumption in the period.

RESULTS | 2Q24 | 3 |

Within the scope of manageable costs, the PMSO, excluding provisions and reversals, remained practically stable compared to last year, with growth of 0.5%. Third-party service costs increased by R$23.7 million (+10.3%), primarily due to higher maintenance costs at the distributor; partially offset by a R$17.3 million (-13.7%) reduction in other operating costs and expenses, primarily due to (a) lower losses related to the deactivation and sale of assets and (b) lower insurance expenses in the amount of R$4.1 million. Personnel and management costs decreased by R$5.0 million (-1.7%) due to the reduction of 258 employees in the workforce.

Neutralizing the effects of provisions related to the performance bonus (PPD), profit sharing (PLR) and voluntary dismissal program (PDV), there was a reduction of 0.7% in the quarterly comparison. Considering the accumulated inflation of 3.7% measured by the National Consumer Price Index (INPC), there was a decrease in real terms of 4.2%.

Evolution of the establishment plan

Breakdown of Costs and Expenses

In the first six months, total operating costs and expenses reached R$9,075.1 million, 6.9% higher than the R$8,487.2 million recorded in the same period in 2023. The main variations were: (i) an increase of R$287.8 million in electricity purchased for resale, mainly due to the 62.3% increase (+R$310.7 million) in financial compensation for electricity from distributed generation systems; (ii) the increase of R$154.7 million in charge of the main distribution and transmission grid due to the increase in energy consumption; and (iii) due to the higher amount of provisions, of R$96.0 million, mainly due to the increase in estimated losses for doubtful debts (PECLD) in the distributor, given the result of the recovery of invoices due to the end of the collection restrictions imposed on the distributor due to the COVID-19 pandemic in 1H23. These events were partially offset, especially, by reductions of R$123.9 million in personnel and management, due to the non-recurring effect of the compensation paid in January 2023 in the amount of R$138.2 million referring to the additional third of vacation bonus, after a collective agreement signed with employees.

RESULTS | 2Q24 | 4 |

1.4 Equity in Earnings of Subsidiaries

The equity income of Copel's jointly controlled ventures and other affiliates in 2Q24 increased by 10.7% compared to the same period of the previous year (R$80.5 million, compared to R$72.7 million in 2Q23). This result is basically due to the periodic tariff review applied to transmission agreements and higher inflation (IPCA) in 2Q24 (1.05% compared to 0.76% in 2Q23). More details can be seen in Exhibit I.

1.5 Financial Result

The financial result was negative by R$289.7 million, compared to negative R$247.2 million recorded in 2Q23, mainly reflecting (i) the increase of R$55.1 million in expenses with monetary variation and adjustment to present value on accounts payable linked to the concession, which refers to the balances arising from payments for the concessions of the Mauá, Colíder, Baixo Iguaçu, Guaricana, Fundão and Santa Clara HPPs, mostly adjusted by the IPCA + discount rate; (ii) the higher expense (+R$21.4 million) with exchange rate variation on the purchase of electricity from Itaipu, due to the appreciation of the dollar; and (iii) the increase of R$21.0 million in PIS/Pasep and Cofins on interest on equity (JCP), referring to the payment of JCP from Copel GeT to Holding, with the payment in 2023 occurring at the end of the year. These events were partially offset by the R$68.9 million increase in income from financial investments, due to the greater volume of available resources.

In the year to June 2024, the financial result was negative by R$557.9 million (R$576.5 million up to June 2023). The result is mainly due to the increase in expenses with monetary variation and adjustment to present value on accounts payable linked to the concession (UBP) and the higher monetary update of litigation, partially offset by the growth in income from financial investments.

1.6 Consolidated Net Income

Copel reported net income of R$473.6 million compared to R$307.7 million in 2Q23, an increase of 53.9%. In addition to the items already mentioned, the difference is also explained by the impairment of R$150.4 million in 2Q23 related to UEGA. Of note is the increase of R$26.4 million in the item “Income Tax and Social Contribution” and the increase of R$8.1 million in the item “depreciation and amortization”.

Considering the accumulated total for the semester, the net income recorded from discontinued operations was R$1,007.1 million compared to R$943.2 million recorded in the same period of 2023, an increase of 6.8%.

RESULTS | 2Q24 | 5 |

1.7 Debt

Copel's total consolidated debt, considering the result of continued operations, amounts to R$16,604.9 million on June 30, 2024, a variation of 11.0% in relation to the amount recorded on December 31, 2023, of R$14,962.3 million. Gross debt represents 63.3% of consolidated equity, which is R$25,033.7 million. Considering adjusted net debt, the percentage corresponds to 35.5% of equity.

The following table and graphs show the indebtedness of Copel and its subsidiaries at the end of the second quarter of 2024.

Debt by Subsidiary

1 The Company has available the amount of approximately R$ 2.0 billion related to funding in the Primary Share Offering to be allocated to the payment of the Grant Bonus for renewing the concessions of the FDA, Segredo and Salto Caxias plants.

2 Considered Copel Geração e Transmissão S.A. (Parent Company).

3 Includes Copel Serviços, wind farms (Brisa Potiguar, Cutia, Jandaíra, Vilas, Aventura and SRMN) and transmission companies (Costa Oeste and Marumbi).

Adjusted Net Debt/Adjusted EBITDA

Debt Indexes

Amortization - R$ million

Average Term: 4.3 years

RESULTS | 2Q24 | 6 |

2. Investments

In 2Q24, the investment program amounted to R$667.4 million, of which 91.3% was invested by Copel Distribuição and 5.9% by Copel Geração e Transmissão.

In the year to date, R$1,259.4 million was invested, of which 90.8% was invested by Copel Distribuição, with 93.4% allocated to electrical assets and 6.6% to investments in non-electrical assets and other investments.

The investments made in the distributor are allocated to the following projects:

| · | Programa Transformação - broad investment plan aimed at modernizing, automating and renewing the distribution grid and private communication network with standardized technologies to serve automation equipment. Among the expected benefits are the reinforcement of rural grid to reduce outages and ensure support for the growth of agribusiness in the State of Paraná, reduction of costs with O&M and commercial services and improvement in the control of the Equivalent Duration of Interruption per Consumer Unit - DEC and Equivalent Frequency of Interruption per Consumer Unit - FEC indicators. The program consists of 3 pillar projects to achieve the objectives:

| o | Paraná Trifásico: represents the improvement and renewal of rural distribution grid in the Company's concession area, with the implementation of a three-phase grid and creation of redundancy in the main rural branches. By the end of June 2024, 17,645 km of grid had been completed.

| o | Smart Grid: aims to implement a private communication network with standardized technology to serve all distribution grid automation equipment and advanced metering infrastructure. By the end of June 2024, 801,663 smart meters had already been installed. In the first phase of the program, advances were identified for our operation, with the reduction of man-hours and kilometers traveled, fewer non-technical losses, improvement in quality and reduction of compensation for violations of quality performance limits.

| o | Total Reliability: aims to ensure modernity in power grid operations based on the following premises: maintain full communication between teams and the availability of equipment in the grid, implement automation in special equipment, maintain the entire municipality of the concession with a substation or special switch and expand the grid circuits and Self Healing equipment. By the end of June 2024, the project completed 87.15% of the planned schedule.

“Programa Transformação” covers the construction of approximately 25 thousand km of new grid, 15 thousand new automated points and the implementation of smart grid technology in the state of Paraná.

| · | Compact and Protected Grid - deployment of compact grid predominantly in urban areas with a high degree of afforestation in the vicinity of distribution grid and protected grid exclusively in rural areas. Compact grid avoids cutting and pruning trees and improves the quality of supply, as it reduces the number of disconnections. Protected grid also improves the quality and reliability of the system as it avoids interruptions due to contact with vegetation or other objects and bad weather. At the end of June 2024, the length of the installed compact and protected grid was 30,310 km, compared to 24,676 km in June 2023, an increase of 5,634 km, or 22.83%, in twelve months.

RESULTS | 2Q24 | 7 |

| · | Isolated Secondary Grid - investment in low voltage isolated secondary grid (127/220V), which have significant advantages over the conventional overhead grid, such as: improving DEC and FEC indicators; make energy theft difficult; improve environmental conditions; reduce pruning areas; increase security; reduce voltage drop across the grid; increase the useful life of transformers by reducing the number of short circuits in the grid, among others. At the end of June 2024, the length of the installed isolated secondary distribution grid was 23,245 km, compared to 22,391 km in June 2023, an increase of 854 km, or 3.81%, in twelve months.

RESULTS | 2Q24 | 8 |

3. Copel Geração e Transmissão

3.1 Financial Performance

Copel GeT reported adjusted EBITDA[2] of R$675.6 million, 2.9% lower than the R$695.6 million recorded in 2Q23. This result mainly reflects (i) the lower average price of the energy portfolio in 2024 (R$175.71 versus R$187.13 in 2Q23), despite the increase in energy sold in the period (5,138 GWh versus 4,965 GWh in 2Q23); and (ii) the lower performance of wind farm complexes due to generation deviation due to the effect of wind volume below certification, greater curtailment and unavailability of the generating park resulting from maintenance, resulting in revenue shortfall of R$27.1 million (-192% y/y); partially offset by the R$30.5 million increase in Copel GeT's use of the main transmission grid revenue, as a result of the periodic tariff review applied to contracts and higher inflation in the comparison between periods (IPCA of 1.05% in 2Q24 compared to 0.76% in 2Q23). Item 3.1.1 presents the regulatory accounting of the result for the purpose of verifying the IFRS (International Financial Reporting Standards) effect on transmission assets.

In addition, a reduction in costs with the acquisition of “electricity purchased for resale” of R$38.1 million was recorded, as a result of better hydrological conditions (average GSF of 99.3%, compared to 94.3% in 2Q23).

[2] Excluded non-recurring items and IFRS effects on transmission contract assets.

Expenses with PMSO, excluding provisions and reversals, decreased by 9.1%, basically influenced by the 33.6% decrease in “Other operating costs and expenses” as a result of net gains from the sale of properties (+R$15.2 million) and lower insurance costs (-R$2.8 million).

Neutralizing the effects of the provisions related to the PPD and PLR, there was an increase of 0.5% in personnel and management costs in the quarterly comparison, as a result of the 4.51% salary adjustment in the Collective Agreement of October 2023. Considering the accumulated inflation of 3.7% measured by the National Consumer Price Index - INPC, there was a decrease in real terms of 3.1% in personnel costs, as a consequence of the reduction of 78 employees between the periods.

RESULTS | 2Q24 | 9 |

In the accumulated total, Copel GeT recorded adjusted EBITDA of R$1,362.1 million, a decrease of 10.7% compared to the same period of the previous year, mainly due to (i) a reduction in revenue from electricity sales to distributors of R$283.4 million, due to the lower average price of energy and greater generation deviation in wind complexes and (ii) lower expenditure on electricity purchased for resale in the period of R$26.3 million, explained by better hydrological conditions in 2Q24 (average GSF 99.3%, compared to 94.3% in 2Q23).

Net income was R$349.5 million compared to R$79.7 million in 2Q23, due to, in addition to the items already mentioned, (i) the reduction in Income Tax and Social Contribution on Profit, due to the payment of Interest on Equity (JCP) to Holding; (ii) the reduction of R$54.0 million in financial expenses, due to the lower amount of debt, and (iii) the better result of discontinued operations since, in 2Q23, there was an impairment provision of R$150.4 million related to UEGA.

3.1.1 IFRS Effect on the Transmission Segment

3.2 Operational Performance application of CPC 47 / IFRS 15 on the corporate statements in the transmission segment.

3.2 Operacional Performance

Copel is present in 10 states, operating in the generation and transmission business.

In the Generation business, Copel GET operates a diversified park of hydroelectric, wind and thermal power plants, totaling 6,573.9 MW of installed capacity and 2,939.8 average MW of assured energy. In the Transmission business, Copel has a total grid of 9,685 km of transmission lines and 53 basic grid substations, considering the stakes.

For more information on generation and transmission operational data, see Exhibit IV.

RESULTS | 2Q24 | 10 |

3.2.1 Generation

Copel's generating complex is composed of 99.7 renewable sources such as hydro and wind.

3.2.2 Hydro and Wind Generation

The energy generation of Copel Geração e Transmissão S.A. and its wind farms until June 2024 was 13,167 GWh compared to 11,212 GWh until June 2023.

In the second quarter of 2024, Copel Geração e Transmissão (including energy from HPP Foz do Areia and SHP Bela Vista) registered 4,039 GWh of electricity sold, an increase of 2.2%.

For wind farms, the total electricity sold was 1,099 GWh, an increase of 8.6%, mainly due to the increase in energy sold in the regulated environment (CCEARs) due to the start of supply from the Vilas Wind Complex[3].

[3] Vila Ceará I, Vila Maranhão I, Vila Maranhão II and Vila Maranhão III Wind Farms (28°LEN - CCEAR 2024 - 2053).

RESULTS | 2Q24 | 11 |

GSF and PLD

3.2.3 Thermal Generation

TPP Figueira

The 20 MW installed capacity coal-fired thermoelectric plant is in the process of being divested by the Company, with no current energy supply contracts. In 2Q23, generation was 2.3 GWh, accumulating a dispatch of 5.3 GWh in the year.

3.3 Transmission

Copel has more than 9,600 km of transmission lines in eight Brazilian states, considering its own assets and in partnership with other companies. In addition to building, maintaining and operating its own extensive energy transmission grid, Copel provides services to projects of other concessionaires with the quality of those who have accumulated 69 years of experience in the sector. The Transmission projects are listed in Exhibit IV, including the Copel Geração e Transmissão’s SPEs Costa Oeste, Marumbi and Uirapuru Transmissora (100% Copel GeT), as well as the 7 SPEs in which Copel GeT has a stake.

3.3.1 RBSE Reprofiling

Below we describe the flow of receipt of the portion of the Revenue related to the Basic Grid of the Existing System – RBSE[4] for the next cycles. It is important to note that they may be changed in the future, as a result of the tariff review processes and/or review of parameters used to compose these revenues by the regulatory body. The values ​​below underwent periodic tariff review, according to Homologation Resolution No. 3,344/2024, and by annual adjustment by the IPCA according to Homologation Resolution 3,348/2024.

Note:

Economic component: future values based on the 2024-2025 cycle (according to REH 3.348/2024 of 07/16/2024)

Financial component: values published in REH 2,847/21. Subject to revision during the current cycle in view of the controversy in the methodology used to calculate these values by the regulatory agency.

APR values ​​up to the 2027-2028 cycle projected based on the values ​​in REH 3348/2024.

[4] Refers to concession agreement 060/2001, which represents 41.5% of the annual permitted revenue (APR) from Copel GET transmission and its proportional participation.

RESULTS | 2Q24 | 12 |

4. Copel Distribuição

4.1 Financial Performance

Copel Distribuição reported adjusted EBITDA, excluding revenue from NRV, of R$566.0 million in 2Q24, an increase of 31.6%, mainly due to the 6.2% growth in the billed grid market (see item 4.2.1) and the tariff adjustment in June 2023, with an average increase of 6.32% in the Tariffs for the Use of the Distribution System Usage Tariffs (TUSD). In the year to date, adjusted EBITDA, excluding revenue from NRV, reached R$1,182.8 million, an increase of 29.7%.

Manageable costs, excluding provisions and reversals, increased 1.8% compared to 2Q24, mainly due to the R$20.5 million increase in third-party services, substantially linked to the maintenance of the electrical system. This increase was partially offset by (i) the 5.2% (-R$9.3 million) reduction in personnel and management costs, due to the reduction of 176 employees in Copel Distribuição's workforce, and (ii) the 7.3% (-R$5.0 million) reduction in other operating costs and expenses, mainly due to the reduction in losses on the deactivation of assets and rights. In the year to date, manageable costs fell 9.3%, mainly due to the compensation of the additional third of vacation pay at the beginning of 2023.

The personnel and management account, excluding the effects of the PPD and PLR provision, recorded a reduction of 3.7%, even with the salary adjustment applied in the collective agreement and salary policy. In the year to date, excluding these effects and the amounts related to the additional third of vacation compensation, there was a reduction of 0.1%. Considering the accumulated inflation measured by the INPC, of ​​3.70% between 2Q23 and 2Q24, the personnel and management cost line recorded a reduction in real terms of 7.2%.

Copel Distribuição's net income in 2Q24 was R$207.9 million, an increase of 28.7%, driven by the good operating results in the second quarter. Year-to-date, net income was R$449.8 million, an increase of 49.3%, due to the good operating results in the second quarter and the even better operating results in the first quarter.

The following are Copel Distribuição's main indicators:

In 2Q24, the following also stand out:

| (i) | the 25.1% growth in revenue from use of the main distribution and transmission grid, mainly due to the 6.2% growth in the billed grid market, which considers the offset energy from Mini and Micro Distributed Generation – MMGD, and the June 2023 tariff adjustment, with an average effect of a 6.32% increase in tariffs for the use of the distribution system (TUSD);

RESULTS | 2Q24 | 13 |

| (ii) | the 26.3% increase in revenue from electricity sales to final customers, due to the 5.3% growth in the billed captive market in the quarter and the average effect of a 17.4% increase in the Energy Tariff (TE) component in the 2023 tariff adjustment;

| (iii) | the 70.3% reduction in revenue from electricity sales to distributors, due to the reduction in revenue from the settlement of energy in the CCEE Spot Market;

| (iv) | the R$176.4 million increase in electricity purchased for resale (+11.8%) mainly due to higher costs with energy from the distributed generation system;

| (v) | the 44.8% reduction in the item Sectorial assets and liabilities result, mainly due to lower energy costs in the period;

| (vi) | the 17.7% increase in costs with charges of main transmission grid, the effect of higher expenses with charges for the use of the basic grid (+R$94.6 million), given the readjustment of the APR of the transmission companies and with the transmission of power from Itaipu (+R$23.0 million), given the increase in the tariff; and

| (vii) | provisions and reversals, which remained practically stable, with an increase of R$5.5 million in provisions for litigation, mainly labor-related, offset by a reduction of R$5.2 million in PECLD, which went from R$29.6 million to R$24.4 million, mainly due to the 16.76% increase in invoice recovery.

4.1.1 Regulatory Efficiency

Copel Distribuição recorded adjusted EBITDA of R$2,381.2 million in the last 12 months, equivalent to an efficiency of R$699.7 million, 41.6% above the regulatory EBITDA.

Note: Regulatory EBITDA is calculated based on the WACC values on Remuneration Base + Special Obligations + LPLT/RGR, and QRR published in ANEEL Technical Notes in Tariff Revision or Adjustment events.

RESULTS | 2Q24 | 14 |

4.2 Operacional Performance

4.2.1 Grid Market (TUSD)

Copel Distribuição's grid market, made up of the captive market, the supply to concessionaires and licensees within the State of Paraná and all the free customers existing in its concession area, had an 8.2% increase in electricity consumption in 2Q24 compared to the same period of the previous year and 9.2% in the year to date, mainly due to the high temperatures in 2024. The billed grid market, which considers the offset energy from Mini and Micro Distributed Generation - MMGD, increased 6.2% in 2Q24 and 7.1% in the year to date.

4.2.2 Captive Market

The captive market showed an 8.7% increase in electricity consumption in 2Q24 compared to the same period of the previous year and 4.1% year-to-date. The billed captive market, which considers the offset energy from MMGD, showed an increase of 5.3% in 2Q24 and 6.5% year-to-date.

4.2.3 Operational Data

In December 2015, the Company signed the fifth amendment to the Public Service Concession Agreement for the Distribution of Electric Energy No. 46/1999 of Copel Distribuição S.A., which extends the concession until July 7, 2045. Copel Distribuição complied with the conditioning requirements of economic-financial efficiency and quality for the inspection cycle of the initial 5 years. From the sixth year following the conclusion of the contract, non-compliance with the quality criteria for three consecutive years or economic and financial management for two consecutive years implies the opening of the forfeiture process. For the criterion of quality of distribution service provision, ANEEL defined the limits of Equivalent Duration of Interruption per Consumer Unit (DEC) and Equivalent Frequency of Interruption per Consumer Unit (FEC) for the years 2021 to 2026. For the DEC, the result for the last 12 months calculated in June 2024 was 8.52 hours. For the FEC, the result in the same period was 5.55 interruptions. In recent months, there has been a significant increase in severe weather events in the state of Paraná, causing damage to the system and, consequently, reducing the resilience of the grid, increasing the number of outages and making it difficult for maintenance teams to perform their tasks. Investments that will increase the robustness of the grid are underway, such as the “Paraná Trifásico”, Smart Grid and Total Reability projects.

Losses - Distribution losses can be defined as the difference between the electricity purchased by distributors and the electricity billed to their consumers, being segmented as Technical and Non-technical. Technical Losses are inherent to the activity of electricity distribution and Non-Technical Losses, originate mainly from theft (clandestine connection, direct diversion of the grid), fraud (meter tampering or deviations), reading, measurement and billing errors.

At the end of June 2024, Technical Losses for the last 12 months were 2,230 GWh, compared to 2,052 GWh for the same period of the previous year, and Non-Technical Losses were 681 GWh, compared to 645 GWh for the same period of the previous year. Total losses for the last 12 months totaled 2,911 GWh at the end of June 2024.

GWh - 12 Months | jun/20 | jun/21 | jun/22 | jun/23 | jun/24
Injected Energy | 32,186 | 33,996 | 35,063 | 35,459 | 38,545
Distribution Losses | 2,263 | 2,693 | 2,694 | 2,697 | 2,911
Technical Losses | 1,946 | 2,056 | 2,029 | 2,052 | 2,230
Non-Technical Losses | 317 | 637 | 665 | 645 | 681

* Losses reflect the difference between the measured load and the billed market. In 2020, with the onset of the Covid-19 pandemic, cargo suffered a rapid retraction and the market did not respond at the same speed, due to the mismatch between the measurement schedule and the consumer billing calendar, reducing the volume of losses in this period.

RESULTS | 2Q24 | 15 |

Non-Technical Losses are largely associated with the management of the concessionaire and the socioeconomic characteristics of the concession areas. In this sense, the Company maintains a Program to Combat Non-Technical Losses through the following actions:

| ü | Improvement of actions to combat irregular procedures;

| ü | Investments aimed at the provision and/or acquisition of equipment for inspection;

| ü | Elaboration and execution of specific training related to commercial losses;

| ü | Conducting inspections, both in Medium and Low Voltage;

| ü | Educational notes in the press and messages on the electricity bill.

| ü | Joint operations with the Civil Police and the Public Prosecutor's Office;

| ü | Opening of a police investigation in the regions where significant numbers of irregular procedures were found.

The tariff pass-through of efficient loss levels is provided for in the concession contracts and these losses are included in the energy purchase costs up to the regulatory limit stipulated by ANEEL. Copel Distribuição remained within regulatory limits in recent tariff processes.

RESULTS | 2Q24 | 16 |

5. Copel Comercialização
5.1 Financial Performance

In 2Q24, Copel Comercialização reported adjusted EBITDA of R$34.8 million, 7.2% higher than the R$32.4 million recorded in 2Q23, mainly reflecting the improvement in the energy sales margin in the period.

In the quarter, the fair value of energy purchase and sale contracts (marking to market) - the amount determined by the difference between the contracted price and the future market price estimated by the Company - was mainly affected by the execution of contracts that were not included in the base and the shift in the PLD of the Northeast in relation to other regions.

Manageable costs fell by 6.9% in 2Q24, mainly impacted by the decrease in expenses with renewable energy certification (-R$0.6 million) and insurance (-R$0.2 million), partially offset by the increase in personnel and administrative costs (+R$0.3 million).

The personnel and management costs, excluding the PLR ​​and PPD effects, registered an increase of 3.3% in 2Q24, mainly due to the effects of the 2022/2024 ACT with salary adjustments of 4.51% in October 2023. Considering the accumulated inflation measured by the National Consumer Price Index - INPC, of ​​3.70% between the quarters, the personnel and management cost line registered a reduction in real terms of -0.4%. In the accumulated, disregarding the effects of the PLR ​​and PPD, PDV compensation and compensation for the additional third of vacation bonus, the personnel account reduced by 33.5%.

Net income in 2Q24 was R$9.2 million, 46.9% lower than the R$17.3 million in 2Q23. This result is mainly due to the change in mark-to-market (negative R$31.0 million in 2Q24 compared to negative R$22.1 million in 2Q23).

In the first half of 2023, adjusted EBITDA decreased by 20.9%, mainly due to the lower margin in sales due to the lower average energy price of 19.5% and higher provision for doubtful debtors and higher personnel costs. Copel Comercialização's net income was R$26.8 million compared to R$87.8 million recorded in the first half of 2023, as a result of the drop in EBITDA and also due to the variation in mark-to-market.

RESULTS | 2Q24 | 17 |

5.2 Operacional Performance

Copel was a pioneer in creating an energy trader and the first to sell energy to free consumers, when this category was created in the country, in 1995. Copel Comercialização, created in 2016, is among the largest in the country in terms of energy volume sold in a free contracting environment, offering more savings and peace of mind for customers in all regions of Brazil.

Copel Comercialização is responsible for the sale of energy and provision of services in the ACL. In June 2024, the Company registered 1,532 customers/contracts, a reduction of 10.9% compared to the same period of the previous year, due to the lower execution of contracts for Free Customers (-14.1%), partially offset by the increase of 39.8% in bilateral contracts, especially for traders. The amount of energy sold reached 5,527 GWh sold in 2Q24, an increase of 4.2% compared to the same period of the previous year, due to the effect of the increase in sales to traders in bilateral contracts (+23.8%). The graph below shows the evolution of Copel Comercialização in terms of the amount of GWh sold and the number of end consumers.

6. Performance ESG
6.1 Copel pioneers in ESG in the sector

Copel was the 1st company in the sector to produce an Environmental Impact Report for a generation project, and the 1st company in the energy sector in Brazil to become a signatory to the UN Global Compact in 2000. The Company promotes actions for the dissemination of the UN 2030 Agenda and the implementation of the SDGs in the electricity sector. Copel adhered to the "Pact for Water and Energy Resilience" Commitment and also received the Pro-Gender and Race Equity Seal from the Federal Government. The Company received the Pro-Ethics Seal, 2018-2019 and 2020-2021 editions, granted by CGU and the ETHOS Institute, for the voluntary adoption of integrity measures, with public recognition for the commitment to implement measures aimed at the prevention, detection and remediation of acts of corruption and fraud. Copel participates in the 100% Transparency Movement of the UN Global Compact, the first and largest initiative to promote corporate transparency in Brazil.

RESULTS | 2Q24 | 18 |

Environmental

| § | It has a Copel 2030 Neutrality Plan, approved by the Board of Directors: focusing on science-based targets (SBTi), with the purpose of neutralizing Scope 1 Greenhouse Gas (GHG) Emissions, for the assets that Copel has operational control over (according to the concept established in the GHG Protocol methodology) by 2030;

| § | Net Zero Ambition Movement – Copel joined the Net Zero Ambition Movement. The movement is part of the strategies developed by the Global Compact so that large companies together can promote actions that result in the reduction of greenhouse gases by 2030;

| § | It is part of the Brazilian Business Commitment to Biodiversity with the Brazilian Business Council for Sustainable Development (CEBDS).

Social

| § | Actions and Programs – Solidary Selective Collection; Cultivate Energy Program; Electricidania; Good Neighbor Program; Diversity Commission; Human rights; EducaODS; Enlightening Generations; More than Energy, among others.

| § | It reformulated its Sustainability Policy, which now includes corporate policies on Human Rights, Stakeholder Engagement, Private Social Investment, Climate Change, Biodiversity and Environmental.

| § | It has a Policy, People Management, Occupational Health and Safety, among others.

| § | Copel's EletriCidadania corporate volunteering program completed 20 years of existence. Created institutionally in 2004, since then it has brought together more than 1,200 volunteers, in more than 30,000 hours of activities. It is estimated that at least 190,000 people have benefited from these solidarity actions.

Governance

| § | It has statutory advisory committees to the Board of Directors: Statutory Audit Committee - CAE; Statutory Sustainable Development Committee (CDS), Investment and Innovation Committee (IIC) and People Committee (CDG);

| § | The Board of Directors is composed mostly of independent members;

| § | The Statutory Audit Committee (CAE) is made up of independent members, one of whom is an external member;

| § | Establishment of Variable Compensation with ESG goals – 2023: 30% of the PPD;

| § | Listed in Level 2 of B3's Governance;

| § | Review of Corporate Policies for Transactions with Related Parties and Conflict of Interest and Integrity;

| § | On 08/11/2023, Copel was transformed into a Corporation. As a result, the company became a company with dispersed capital and no controlling shareholder.

| § | Joined the 100% Transparency Movement of the UN Global Compact;

Priority SDGs for the Brazilian Electricity Sector

6.2 Recent Highlights

| § | In line with the strategic guideline of having a 100% renewable energy matrix, Copel completed the divestment of all shares of Copel's stake (81.2%1) in UEG Araucária (“UEGA”) to Âmbar Energia S.A, after fulfilling all the conditions set forth in the respective Share Purchase and Sale Agreement (CCVA).

| § | Copel published the 2023 Integrated Report, which details the company's actions within the ESG scope and highlights Copel's commitment to sustainable and responsible practices, reaffirming its dedication to caring for the environment, social responsibility and corporate governance. The report, prepared in accordance with the best international transparency and governance practices, follows the standards of the international standard Global Reporting Initiative (GRI) and is an essential reference for various stakeholders, serving as a basis for external assessments that analyze the performance of companies in terms of sustainability. ▪ Copel's transformation into a Corporation led to the review of several Corporate Policies, Bylaws and Bylaws, keeping the Company's Governance aligned with the best market practices.

RESULTS | 2Q24 | 19 |

| § | Due to the heavy rains that hit Rio Grande do Sul in 2024, Copel promoted a campaign to collect donations, which were allocated by the Civil Defense of Paraná to the population affected by the floods in that state. Copel employees contributed 4,500 items of clothing, 3,400 liters of water, approximately two tons of food and animal feed, as well as 18,500 cleaning and hygiene items. Additionally, the Company sent 1,200 mattresses and another 1,300 cleaning items - such as buckets, brooms, brushes and gloves - to a Civil Defense collection center in RS, in addition to 51,000 plastic bags for various purposes. The donations also included a truck with wooden pallets for use in shelters in the São Leopoldo region.

6.3 Indicators

Regarding the GHG scope 1 indicator (tCO2), the increase recorded is due to the return of commercial operations at UTE Figueira, on 12/7/2022, by ANEEL Order No. 2502/2022, with generation until September 2023. In line with the plan to have a 100% clean generation matrix. According to Material Fact 03/24, the thermal plant is in the process of divestment by the Company.

RESULTS | 2Q24 | 20 |

6.4 Ratings, Rankings, and Indexes

Index | Ranking | Reference Year
| 15th position 4º in SEB | 2023
| CSA Score 70 | 2023
| A- | 2023
| Sim | 2023
| Medium Risk | 2023
| A | 2023

RESULTS | 2Q24 | 21 |

7. Other highlights

Available Cash Flow and Dividends

Available Cash Flow is defined in the Dividend Policy as: DCF = Cash generated by Operating activities, deducted from net cash used by investment activities, being: (a) Cash Generated by Operating Activities: cash generated by operating activities in the fiscal year, before taxes, contributions (IRCS) and financial charges; (b) Net cash used by Investment activities: amount invested in the fiscal year in non-current assets. The Table below demonstrates the calculation of the FCD on June 30, 2024:

On June 28, the Company made a total payment of R$632 million in dividends to its shareholders, totaling a Payout of 50%, in accordance with the Dividend Policy.

Divestment of Compagas

On July 1, a Controlling Block Purchase and Sale Agreement was signed with Compass Dois Ltda., a subsidiary of Compass Gás e Energia S.A., for the sale of all shares representing 51% of Companhia Paranaense de Energia – Compagas. The sale price (equity value) was R$906.0 million, to be adjusted as provided for in the contract. The conclusion of the Transaction is subject to the non-exercise of the preemptive right of the current shareholders and the verification of usual conditions for transactions of this nature, including approval by the competent bodies. More information is available in Material Fact 06/24.

Conclusion of Divestment in UEGA

On July 1, the Company concluded the divestment of all shares of Copel's 81.2% stake in UEG Araucária to Âmbar Energia after fulfilling all conditions set forth in the Share Purchase and Sale Agreement (CCVA). With the divestment, the Company takes another step towards meeting the strategic guideline of having a 100% renewable energy matrix, strengthening the pillars for the sustainability and sustainable growth of its business.

Copel Distribuição Tariff Adjustment

As of June 24, 2024, Copel Distribuição's new tariff structure came into effect, with an adjustment approved by the National Electric Energy Agency (ANEEL), whose average effect to be perceived by consumers was 0.00%. More information is available in Notice to the market 20/2024.

Fitch Reaffirms Copel and its Subsidiaries' 'AAA(bra)' Rating

On May 24, 2024, the credit rating agency Fitch Ratings (“Fitch”) reaffirmed the Long-Term 'AAA(bra)' rating of Copel and its wholly-owned subsidiaries Copel Geração e Transmissão, Copel Distribuição and Copel Serviços, the highest possible on Fitch's scale. At the same time, the outlook for the corporate ratings was maintained as stable. The conservative financial leverage, the strong business profile, the efficiency gains in Distribution and the positive free cash flow stand out as relevant points of the rating.

New CFO

Economist Felipe Gutterres took office as the Company's Chief Financial and Investor Relations Officer (“CFO”) on July 1, 2024. The new officer has a solid professional trajectory in national and international companies, with extensive experience in corporate finance, leadership, business development and sustainability, complex negotiations, corporate innovation, operational risk management and investor relations, with a recognized track record in large companies in the Infrastructure, Logistics, Oil and Gas and Technology segments.

New CEO of Copel Comercialização

On June 3, 2024, engineer Rodolfo Lima was sworn in as the new CEO of Copel Comercialização. With extensive experience in the electricity sector, the new director brings with him a history of leadership and innovation, with in-depth knowledge in the area of ​​market development, commercialization and negotiation in the Brazilian electricity sector, as well as experience in the area of ​​systemic assessments and strategic definition for risk mitigation, and short- and long-term price forecasts. Most recently, the executive served as Chief of Commercial Officer (CCO) at AES Brasil and previously held leadership positions at Three Gorges Corporation (CTG) and CPFL Energia.

RESULTS | 2Q24 | 22 |

New Director of Regulation and Market

Engineer André Gomes was sworn in as Director of Regulation and Market on July 1, 2024. With over 24 years of experience in the electricity sector, he has held leadership positions in agencies and companies such as CPFL Energia, AES Brasil and the National Electric Energy Agency (ANEEL), being responsible for regulatory, strategic and institutional matters, standing out in conducting tariff adjustment and review processes for distribution and transmission and in leading the post-privatization management process of CEEE-T. His last position was as President of CPFL Transmissão.

Copel wins the award for best investment fund in energy transition

Copel won the Energy Summit Awards in the Investment Funds category, which aims to recognize initiatives that are accelerating transformation in the energy and ESG segment. The winning fund is Copel Ventures I, the Company's first Corporate Venture Capital (CVC) fund, focused on investments in startups in the energy sector. The fund seeks to drive innovation and sustainable growth in the segment through contracts made through public notices.

Copel's Ombudsman's Office is elected the best in Brazil for the 4th time by Aneel

Copel's ombudsman's office was elected the best in Brazil for the fourth time in seven years. The award, considered the main award in the electricity sector in the area and an initiative of Aneel, recognizes the greatest efficiency in handling customer complaints and in the service structure offered.

Copel engineer is honored at the Crea-PR Engineer Enedina Marques Award 2024

Engineer Gisele Monteiro was honored with the Enedina Alves Marques award, which aims to value female talents and celebrate their achievements. Graduated from the Federal Technological University of Paraná (UTFPR), with specialization in Electrical Systems Protection, Finance, Executive MBA in Administration and Human Development of Managers. She worked as a postgraduate professor in the energy market and regulation of the electricity sector, having worked at Universidade Positivo, Fundação Getúlio Vargas and UniSociesc-Joinville. She started at Copel as an electronics technician, worked as a systems protection engineer and held leadership positions in the areas of energy efficiency, regulation, tariffs and energy trading. She recently served as Head of Energy Market, coordinating planning, portfolio management and risk activities.

Copel implements intelligent power grid management system

On May 16, the last Go-Live of the ADMS (Advanced Distribution Management System) was completed, with the start of operations in the eastern region. ADMS is a cutting-edge technology that helps in the supervision and control – in real time – of electric power distribution substations. The new technology provides a comprehensive view of the entire distribution network, allowing operators to monitor and control the network more effectively, responding quickly to any anomalies or emergencies.

RESULTS | 2Q24 | 23 |

Disclaimer

Informações contidas neste documento podem incluir considerações futuras e refletem a percepção atual e perspectivas da diretoria sobre a evolução do ambiente macroeconômico, condições da indústria, desempenho da Companhia e resultados financeiros. Quaisquer declarações, expectativas, capacidades, planos e conjecturas contidos neste documento, que não descrevam fatos históricos, tais como informações a respeito da declaração de pagamento de dividendos, a direção futura das operações, a implementação de estratégias operacionais e financeiras relevantes, o programa de investimento, os fatores ou tendências que afetem a condição financeira, liquidez ou resultados das operações são considerações futuras de significado previsto no “U.S. Private Securities Litigation Reform Act” de 1995 e contemplam diversos riscos e incertezas. Não há garantias de que tais resultados venham a ocorrer. As declarações são baseadas em diversos fatores e expectativas, incluindo condições econômicas e mercadológicas, competitividade da indústria e fatores operacionais. Quaisquer mudanças em tais expectativas e fatores podem implicar que o resultado real seja materialmente diferente das expectativas correntes.

Relações com Investidores

ri@copel.com

Telefone: (41) 3331-4011

RESULTS | 2Q24 | 24 |

RESULTS | 2Q24 | 25 |

Exhibit I - CONSOLIDATED RESULTS > INCOME STATEMENT

|  |  |  |  |  | R$ '000
Income Statement | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
OPERATING REVENUES | 5,479,266 | 5,100,224 | 7 | 10,896,264 | 10,367,781 | 5.1
Electricity sales to final customers | 2,079,469 | 1,825,581 | 14 | 4,284,934 | 3,729,740 | 14.9
Electricity sales to distributors | 726,606 | 847,446 | (14) | 1,466,836 | 1,740,110 | (15.7)
Use of the main distribution and transmission grid | 1,667,928 | 1,349,244 | 24 | 3,473,212 | 2,845,462 | 22.1
Construction revenue | 674,322 | 601,105 | 12 | 1,247,969 | 1,129,474 | 10.5
Fair value of assets from the indemnity for the concession | 13,307 | 7,881 | 69 | 32,277 | 33,615 | (4.0)
Result of Sectorial financial assets and liabilities | 199,893 | 362,227 | (45) | 145,476 | 606,453 | (76.0)
Other operating revenues | 117,741 | 106,740 | 10 | 245,560 | 282,927 | (13.2)
OPERATING COSTS AND EXPENSES | (4,611,582) | (4,307,060) | 7 | (9,075,134) | (8,487,190) | 6.9
Electricity purchased for resale | (2,012,934) | (1,877,592) | 7 | (3,986,401) | (3,698,567) | 7.8
Charge of the main distribution and transmission grid | (760,284) | (677,178) | 12 | (1,508,358) | (1,353,636) | 11.4
Personnel and management | (284,823) | (289,847) | (2) | (578,696) | (702,548) | (17.6)
Pension and healthcare plans | (66,721) | (65,618) | 2 | (135,697) | (129,929) | 4.4
Materials and supplies | (21,691) | (20,547) | 6 | (40,143) | (41,254) | (2.7)
Materials and supplies for power eletricity | - | (3,763) | - | (936) | (10,479) | (91.1)
Third-party services | (253,965) | (230,236) | 10 | (498,066) | (462,668) | 7.7
Depreciation and amortization | (356,155) | (348,040) | 2 | (720,783) | (679,455) | 6.1
Provisions and reversals | (73,555) | (74,689) | (2) | (159,576) | (63,601) | 150.9
Construction cost | (672,725) | (593,493) | 13 | (1,243,649) | (1,119,483) | 11.1
Other cost and expenses | (108,729) | (126,057) | (14) | (202,829) | (225,570) | (10.1)
EQUITY IN EARNINGS OF SUBSIDIARIES | 80,545 | 72,745 | 11 | 162,188 | 176,833 | (8.3)
PROFIT BEFORE FINANCIAL RESULTS AND TAXES | 948,229 | 865,909 | 10 | 1,983,318 | 2,057,424 | (3.6)
FINANCIAL RESULTS | (289,685) | (247,245) | 17 | (557,859) | (576,479) | (3.2)
Financial income | 274,376 | 300,019 | (9) | 526,037 | 532,272 | (1.2)
Financial expenses | (564,061) | (547,264) | 3 | (1,083,896) | (1,108,751) | (2.2)
OPERATIONAL EXPENSES/ INCOME | 658,544 | 618,664 | 6 | 1,425,459 | 1,480,945 | (3.7)
INCOME TAX AND SOCIAL CONTRIBUTION ON PROFIT | (195,479) | (169,089) | 16 | (430,204) | (401,220) | 7.2
Income tax and social contribution on profit | 4,229 | (180,771) | (102) | (142,437) | (325,275) | (56.2)
Deferred income tax and social contribution on profit | (199,708) | 11,682 | (1,810) | (287,767) | (75,945) | 278.9
NET INCOME continuing operations | 463,065 | 449,575 | 3 | 995,255 | 1,079,725 | (7.8)
NET INCOME discontinued operations | 10,509 | (141,869) | - | 11,862 | (136,529) | -
NET INCOME | 473,574 | 307,706 | 54 | 1,007,117 | 943,196 | 6.8
Attributed to the controlling company's shareholders - continuing operations | 475,681 | 448,369 | 6 | 1,014,879 | 1,078,922 | (5.9)
Attributed to the controlling company's shareholders - discontinued operations | (3,599) | (130,577) | (97) | (11,414) | (134,540) | (91.5)
Attributed to non-controlling shareholders- continuing operations | (6,803) | 7,402 | - | (8,316) | 7,579 | -
Attributed to non-controlling shareholders- discontinued operations | 8,295 | (17,488) | - | 11,968 | (8,765) | -
EBITDA continued operations | 1,304,384 | 1,213,949 | 7 | 2,704,101 | 2,736,879 | (1.2)

RESULTS | 2Q24 | 26 |

Exhibit I - CONSOLIDATED RESULTS > BALANCE SHEET

R$'000 |  | R$'000
Assets | Jun-24 | Dec-23 | Δ% |  | Liabilities | Jun-24 | Dec-23 | Δ%
CURRENT | 15,524,849 | 13,715,730 | - 0.2 |  | CURRENT | 9,912,187 | 9,309,433 | 5.8
Cash and cash equivalents | 7,330,747 | 5,634,623 | 2.8 |  | Payroll, social charges and accruals | 824,067 | 927,538 | 2.1
Bonds and securities | 5,709 | 4,763 | (41.7) |  | Suppliers | 2,171,774 | 2,154,430 | 0.1
Collaterals and escrow accounts | 9 | 9 | - |  | Income tax and social contribution payable | 51,798 | 132,979 | (66.0)
Customers | 3,593,631 | 3,761,170 | 2.4 |  | Other taxes due | 274,662 | 346,083 | (10.9)
Dividends receivable | 63,780 | 95,569 | (11.0) |  | Loans and financing | 1,540,206 | 675,980 | 69.4
Sectorial financial assets | - | 15,473 | - |  | Debentures | 1,319,670 | 1,225,649 | 9.7
Account receivable related to concession | 10,855 | 9,354 | 4.2 |  | Minimum compulsory dividend payable | 9,097 | 464,147 | (0.0)
Contract Assets | 269,656 | 284,616 | (2.1) |  | Post employment benefits | 96,364 | 85,833 | 12.7
Other current receivables | 717,419 | 949,732 | (19.2) |  | Customer charges due | 50,598 | 61,466 | 2.2
Inventories | 160,336 | 174,726 | 10.7 |  | Research and development and energy efficiency | 206,426 | 320,196 | (7.6)
Income tax and social contribution | 379,011 | 315,218 | 9.7 |  | Accounts Payable related to concession | 102,040 | 101,976 | (0.9)
Other current recoverable taxes | 1,125,532 | 943,343 | (9.1) |  | Net sectorial financial liabilities | 1,617,748 | 476,103 | (11.0)
Prepaid expenses | 53,788 | 62,869 | 3.8 |  | Lease liability | 56,921 | 49,742 | 6.0
Related parties | 834 | 1,336 | (39.8) |  | Other accounts payable | 996,107 | 859,456 | 22.3
Assets held for sale | 1,813,542 | 1,462,929 | (1.5) |  | PIS and COFINS to be refunded to costumers | - | 558,591 | 38.4
NON-CURRENT | 41,089,511 | 42,103,344 | (0.8) |  | Provision for allocation of Pis and Cofins credits | - | - | -
Long Term Assets | 15,284,017 | 16,343,437 | (2.9) |  | Provisions for litigation | - | 336,000 | -
Bonds and securities | 481,693 | 490,732 | 6.1 |  | Liabilities associated with assets held for sale | 594,709 | 533,264.0 | (3.9)
Other temporary investments | 45,566 | 31,728 | 32.8 |  | NON-CURRENT | 21,668,491 | 22,317,974 | (6.4)
Customers | 91,396 | 105,259 | (9.9) |  | Suppliers | 130,695 | 131,143 | -
Judicial deposits | 389,309 | 634,712 | (38.5) |  | Deferred income tax and social contribution | 1,688,691 | 1,686,793 | 1.1
Sectoral financial assets | 72,043 | 15,473 | - |  | Other taxes due | 321,404 | 612,093 | (45.3)
Account receivable related to concession | 3,103,699 | 2,809,901 | 5.3 |  | Loans and financing | 3,661,899 | 4,667,237 | (11.9)
Contract Assets | 7,332,654 | 7,320,445 | (0.2) |  | Debentures | 10,083,093 | 8,393,457 | 0.6
Other non-current receivables | 552,294 | 853,340 | (22.9) |  | Post employment benefits | 1,406,433 | 1,398,410 | (0.1)
Income tax and social contribution | 62,135 | 68,003 | (9.3) |  | Research and development and energy efficiency | 275,974 | 233,478 | 9.0
Deferred income tax and social contribution | 1,471,920 | 1,757,688 | (4.0) |  | Accounts Payable related to concession | 791,121 | 791,879 | (1.4)
Other non-current recoverable taxes | 1,681,308 | 2,256,156 | (5.0) |  | Net sectorial financial liabilities | - | 27,888 | 236.3
Investments | 3,522,478 | 3,511,797 | (0.1) |  | Lease liability | 278,672 | 220,700 | 11.5
Property, plant and equipment, net | 10,340,564 | 10,825,421 | (1.0) |  | Other accounts payable | 370,258 | 579,070 | (31.7)
Intangible assets | 11,628,289 | 11,170,089 | 2.1 |  | PIS and COFINS to be refunded to costumers | - | 173,135 | -
Right to use an asset | 314,163 | 252,600 | 10.5 |  | Provision for allocation of Pis and Cofins credits | 1,541,990 | 1,909,775 | (3.3)
TOTAL | 56,614,360 | 55,819,074 | (0.6) |  | Provisions for litigation | 1,118,261 | 1,492,916 | (23.1)
|  |  |  |  | EQUITY | 25,033,682 | 24,191,667 | 2.2
|  |  |  |  | Attributed to controlling shareholders | 24,758,270 | 23,886,153 | 2.2
|  |  |  |  | Share capital | 12,821,758 | 12,821,758 | -
|  |  |  |  | Equity valuation adjustments | 289,982 | 307,050 | (2.6)
|  |  |  |  | Legal reserves | 1,625,628 | 1,625,628 | -
|  |  |  |  | Retained earnings | 9,000,506 | 9,000,506 | -
|  |  |  |  | Proposed additional dividend | - | 131,211 | -
|  |  |  |  | Accrued earnings | 1,020,396 | - | -
|  |  |  |  | Attributable to non-controlling interest | 275,412 | 305,514 | 0.7
|  |  |  |  | TOTAL | 56,614,360 | 55,819,074 | (0.6)

RESULTS | 2Q24 | 27 |

Exhibit I - CONSOLIDATED RESULTS > CASH FLOW

|  | R$'000
| 06/30/24 | 06/30/23
CASH FLOWS FROM OPERATIONAL ACTIVITIES
Net income from continuing operations | 995,255 | 1,079,725
Adjustments to reconcile net income for the period with cash generation from operating activities: | 2,817,962 | 1,923,448
Unrealized monetary and exchange variation and debt charges - net | 1,009,114 | 795,963
Interest - bonus from the grant of concession agreements under the quota system | (62,556) | (62,359)
Remuneration of transmission concession contracts | (385,277) | (393,015)
Income tax and social contribution | 142,437 | 325,275
Deferred income tax and social contribution | 287,767 | 75,945
Equity in earnings of investees | (162,188) | (176,833)
Appropriation of post-employment benefits obligations | 131,006 | 129,500
Creation for research and development and energy efficiency programs | 87,284 | 79,849
Recognition of fair value of assets from the indemnity for the concession | (32,277) | (33,615)
Sectorial financial assets and liabilities result | (160,304) | (668,268)
Depreciation and amortization | 720,783 | 679,455
Net operating estimated losses, provisions and reversals | 159,576 | 63,601
Realization of added value in business combinations | (362) | (361)
Fair value in energy purchase and sale operations | 43,881 | (28,177)
Loss on disposal of accounts receivable related to concession | 299 | 144
Loss on disposal of contract assets | 6,684 | 5,147
Loss on disposal of property, plant and equipment | 7,068 | 3,118
Loss on disposal of intangible assets | 29,824 | 48,138
Result of write-offs of use rights of assets and liabilities of leases - net | (52) | 216
Decrease (increase) in assets | 698,494 | 544,162
Trade accounts receivable | 553,950 | 395,430
Dividends and interest on own capital received | 144,054 | 95,557
Judicial deposits | 6,345 | 12,268
Sectorial financial assets | 52,536 | 67,123
Other receivables | (20,805) | (94,197)
Inventories | 14,390 | (16,273)
Income tax and social contribution recoverable | (101,352) | (18,987)
Other taxes recoverable | 40,483 | 109,187
Prepaid expenses | 8,391 | (6,210)
Related parties | 502 | 264
Increase (decrease) in liabilities | (565,053) | (33,103)
Payroll, social charges and accruals | (9,207) | 124,021
Suppliers | (21,301) | (126,758)
Other taxes | 282,923 | 338,235
Post-employment benefits | (112,452) | (108,328)
Sectorial charges due | (10,868) | 14,478
Research and development and energy efficiency | (169,673) | (96,911)
Payable related to the concession | (54,979) | (58,124)
Other accounts payable | (311,691) | 15,793
Provisions for legal claims | (157,805) | (135,509)
CASH GENERATED BY OPERATING ACTIVITIES | 2,951,403 | 2,434,507
Income tax and social contribution paid | (223,618) | (310,381)
Loans and financing - interest due and paid | (241,765) | (271,476)
Debentures - interest due and paid | (546,795) | (455,091)
Charges for lease liabilities paid | (14,801) | (11,619)
NET CASH GENERATED BY OPERATING ACTIVITIES FROM CONTINUING OPERATIONS | 1,924,424 | 1,385,940
NET CASH GENERATED BY OPERATING ACTIVITIES FROM DISCONTINUED OPERATIONS | (37,565) | 86,606
NET CASH GENERATED FROM OPERATING ACTIVITIES | 1,886,859 | 1,472,546
CASH FLOWS FROM INVESTMENT ACTIVITIES
Financial investments | (5,698) | (59,897)
Additions to contract assets | (1,128,187) | (951,973)
Acquisitions of subsidiaries - effect on cash | - | (911,450)
Sale of investments | 2,066 | -
Additions in investments | - | (10,780)
Capital reduction of investees | 37,129 | -
Additions to property, plant and equipment | (62,095) | (114,137)
Additions to intangible assets | (5,517) | (4,710)
NET CASH USED BY INVESTMENT ACTIVITIES FROM CONTINUING OPERATIONS | (1,162,302) | (2,052,947)
NET CASH USED BY INVESTMENT ACTIVITIES FROM DISCONTINUED OPERATIONS | (15,791) | (16,234)
NET CASH USED FROM INVESTING ACTIVITIES | (1,178,093) | (2,069,181)
CASH FLOWS FROM FINANCING ACTIVITIES
Issue of loans and financing | - | 31,303
Issue of debentures | 2,320,000 | 2,900,000
Transaction costs in the issuing of debentures | (55,612) | (18,889)
Payments of principal - loans and financing | (131,999) | (129,139)
Payments of principal - debentures | (576,183) | (25,321)
Amortization of principal of lease liabilities | (33,840) | (34,199)
Dividends and interest on own capital paid | (586,261) | (335,019)
NET CASH GENERATED (USED) BY FINANCING ACTIVITIES FROM CONTINUING OPERATIONS | 936,105 | 2,388,736
NET CASH GENERATED (USED) BY FINANCING ACTIVITIES FROM DISCONTINUED OPERATIONS | (50,410) | (23,074)
NET CASH GENERATED (USED) FROM FINANCING ACTIVITIES | 885,695 | 2,365,662
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS | 1,594,461 | 1,769,027
Cash and cash equivalents at the beginning of the period | 5,634,623 | 2,678,457
Cash and cash equivalents at the end of the period | 7,330,747 | 4,274,138
Change in cash and cash equivalents from discontinued operations | (101,663) | 173,346
CHANGE IN CASH AND CASH EQUIVALENTS | 1,594,461 | 1,769,027

RESULTS | 2Q24 | 28 |

Exhibit I - CONSOLIDATED RESULTS > ADJUSTED EBITDA AND FINANCIAL RESULT

|  |  |  | R$'000
| 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
EBITDA FROM CONTINUING OPERATIONS | 1,304.4 | 1,214.0 | 7.4 | 2,704.1 | 2,736.9 | (1.2)
(-/+) Fair value in the purchase and sale of energy | 31.0 | 22.1 | 40.3 | 43.9 | (28.2) | -
(-/+) Provision/Reversal of asset impairment | (0.7) | (1.0) | (30.0) | (1.9) | (37.9) | (95.0)
(-/+) Indemnity of adittional third of vacation bonus | - | - | - | - | 138.2 | -
Adjusted EBITDA FROM CONTINUING OPERATIONS | 1,334.7 | 1,235.1 | 8.1 | 2,746.1 | 2,809.0 | (2.2)
(-) Ebitda from discontinued Op. Compagas and UEGA | 17.2 | 44.7 | (61.5) | 38.4 | 88.7 | (57)
Adjusted EBITDA INCLUDED DISCONTINUED OPERATIONS | 1,351.9 | 1,279.8 | 5.6 | 2,784.5 | 2,897.7 | (3.9)
(-/+) Equity in earnings of subsidiaries | -80.5 | -72.7 | 10.7 | -162.2 | -176.8 | (8.3)
(-/+) VNR | (13.3) | (7.8) | 70.5 | (32.3) | (33.6) | (3.9)
(-/+) Revenue Adjustment TRA IFRS/Regulatory | 22.2 | 12.5 | 77.6 | 20.0 | (56.8) | -
Adjusted EBITDA INCLUDED DISCONTINUED OP without earnings of subsidiaries, VNR and IFRS effect | 1,280.3 | 1,211.8 | 5.7 | 2,610.0 | 2,630.5 | (0.8)
Financial Revenues | 274,376 | 300,019 | (8.5) | 526,037 | 532,272 | (1.2)
Income from investments held for trading | 175,056 | 106,189 | 64.9 | 331,486 | 199,188 | 66.4
Late fees on electricity bills | 56,277 | 58,077 | (3.1) | 103,177 | 112,670 | (8.4)
Monetary restatement and adjustment to present value of accounts payable related to concession | 492 | 48,801 | (99.0) | 17,074 | 56,176 | (69.6)
Income from sectorial assets and liabilities | 31,272 | 20,710 | 51.0 | 35,514 | 45,905 | (22.6)
Exchange variation About Purchase Itaipu Electric Power | (632) | 9,776 | - | 574 | 13,114 | (95.6)
Interest on taxes to be compensated | 8,334 | 16,238 | (48.7) | 18,442 | 33,553 | (45.0)
Income and monetary restatement of judicial deposits | 7,090 | 12,298 | (42.3) | 16,257 | 28,277 | (42.5)
Other financial revenues | 7,918 | 38,943 | (79.7) | 24,704 | 62,879 | (60.7)
(-) Pis/Pasep and Cofins on revenues | (11,431) | (11,013) | 3.8 | (21,191) | (19,490) | 8.7
Financial Expenses |  |  |  |  |  |
Monetary variation, foreign exchange and debt service charges | (405,671) | (445,134) | (8.9) | (832,692) | (912,083) | (8.7)
Monetary variation and adjustment to present value of accounts payable related to concession | (39,786) | (32,958) | 20.7 | (72,185) | (67,783) | 6.5
Exchange variation About Purchase Itaipu Electric Power | (11,873) | (899) | - | (14,326) | (1,712) | -
Pis/ Pasep and Cofins taxes over interest on equity | (22,262) | (1,258) | - | (27,812) | (1,258) | -
Income from sectorial assets and liabilities | (28,598) | (1,324) | - | (33,027) | (2,929) | -
Interest on R&D and PEE | (5,882) | (6,492) | (9.4) | (11,115) | (13,551) | (18.0)
Interest on tax installments | (6,913) | (10,318) | (33.0) | (14,463) | (20,879) | (30.7)
Interest on lease liabilities | (7,692) | (6,239) | 23.3 | (14,780) | (11,642) | 27.0
Monetary variation of litigation | (14,620) | - | - | (31,346) | - | -
Other financial expenses | (17,019) | (6,826) | 149.3 | (27,421) | (15,422) | 77.8
Uptade of provision for allocation of Pis and Cofins credits | (3,745) | (35,816) | (89.5) | (4,729) | (61,492) | (92.3)
Financial income (expenses) | (289,685) | (247,245) | 17.2 | (557,859) | (576,479) | (3.2)

RESULTS | 2Q24 | 29 |

Exhibit I - CONSOLIDATED RESULTS > EQUITY IN EARNINGS OF SUBSIDIARIES AND INDICATORS

|  |  |  |  |  |  |  | R$'000
Variation in Equity in earnings of subsidiaries |  | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
Joint Ventures |  |  | 76,554 | 67,129 | 14.0 | 154,021 | 166,024 | (7.2)
Voltalia São Miguel do Gostoso I Participações S.A. |  |  | (607) | (1,284) | (52.7) | (4,845) | (2,525) | 91.9
Caiuá Transmissora de Energia S.A. |  |  | 2,996 | 2,675 | 12.0 | 6,413 | 6,731 | (4.7)
Integração Maranhense Transmissora de Energia S.A. |  |  | 4,773 | 5,381 | (11.3) | 9,764 | 14,831 | (34.2)
Matrinchã Transmissora de Energia (TP NORTE) S.A. |  |  | 24,973 | 18,823 | 32.7 | 47,347 | 45,772 | 3.4
Guaraciaba Transmissora de Energia (TP SUL) S.A. |  |  | 9,629 | 7,299 | 31.9 | 22,535 | 19,391 | 16.2
Paranaíba Transmissora de Energia S.A. |  |  | 7,408 | 14,271 | (48.1) | 15,394 | 23,623 | (34.8)
Mata de Santa Genebra Transmissão S.A. |  |  | 16,874 | 10,737 | 57.2 | 34,377 | 33,045 | 4.0
Cantareira Transmissora de Energia S.A. |  |  | 10,481 | 9,112 | 15.0 | 22,957 | 24,928 | (7.9)
Solar Paraná |  |  | 27 | 115 | (76.5) | 79 | 228 | (65.4)
Associates |  |  | 3,991 | 5,616 | (28.9) | 8,167 | 10,809 | (24.4)
Dona Francisca Energética S.A. |  |  | 1,042 | 1,485 | (29.8) | 2,522 | 2,518 | 0.2
Foz do Chopim Energética Ltda. |  |  | 2,949 | 4,132 | (28.6) | 5,647 | 8,293 | (31.9)
Others ¹ |  |  | - | (1) | (100.0) | (2) | (2) | -
TOTAL |  |  | 80,545 | 72,745 | 10.7 | 162,188 | 176,833 | (8.3)
1 Includes Carbocampel S.A. |  |  |  |  |
|  |  |  |  |  |  |  | R$'000
Main Indicators -Associates Jun-24 |  |  |  |  | Dona Francisca | Foz do Chopim
Total assets |  |  |  |  |  | 174,450 |  | 44,020
Shareholder’s equity¹ |  |  |  |  |  | 144,738 |  | 42,338
Net operating revenue |  |  |  |  |  | 33,301 |  | 22,295
Net Income |  |  |  |  |  | 10,951 |  | 15,792
Participation in the enterprise - % |  |  |  |  |  | 23.0 |  | 35.8
Investment book value |  |  |  |  |  | 33,334 |  | 15,142
|  |  |  |  |  |  |  | R$'000
Main Indicators -Joint ventures Jun-24 | Voltalia | Caiuá | Integração Maranhense | Matrinchã | Guaraciaba | Paranaíba | Mata de Santa Genebra | Cantareira
Total assets | 230,022 | 341,710 | 611,297 | 2,981,351 | 1,632,928 | 2,073,187 | 3,709,408 | 1,854,677
Shareholder’s equity¹ | 229,873 | 276,136 | 426,047 | 2,064,230 | 1,050,243 | 1,247,864 | 1,382,080 | 973,526
Net operating revenue | - | 18,786 | 31,204 | 163,357 | 89,499 | 120,279 | 217,623 | 92,777
Net Income | (9,987) | 13,089 | 19,925 | 96,622 | 45,991 | 62,833 | 68,617 | 46,851
Participation in the enterprise - % | 49.0 | 49.0 | 49.0 | 49.0 | 49.0 | 24.5 | 50.1 | 49.0
Investment book value | 112,639 | 135,306 | 208,763 | 1,011,472 | 514,618 | 305,727 | 692,421 | 477,028
Note: Income from Transmitters according to adjustments for the application of CPC 47 / IFRS 15 in the Corporate Statements.

RESULTS | 2Q24 | 30 |

Exhibit I - CONSOLIDATED RESULTS > SHARE CAPITAL

Share Capital - As of June, 30,2024 *
|  |  |  |  |  |  |  |  | Thousand shares
Shareholders | Common | % | Preferred "A" | % | Preferred "B" | % | Special ** | TOTAL | %
State of Paraná | 358,563 | 27.6% | - | - | 116,081 | 6.9% | <1 | 474,644 | 15.9%
BNDESPAR | 131,162 | 10.1% | - | - | 524,646 | 31.2% | - | 655,808 | 22.0%
Free Floating | 807,503 | 62.1% | 695 | 22.2% | 1,037,634 | 61.8% | - | 1,845,832 | 61.9%
B3 | 788,689 | 60.7% | 695 | 22.2% | 946,399 | 56.4% | - | 1,735,783 | 58.2%
NYSE | 18,605 | 1.4% | - | - | 89,498 | 5.3% | - | 108,103 | 3.6%
LATIBEX | 208 | 0.0% | - | - | 1,737 | 0.1% | - | 1,945 | 0.1%
Other | 3,120 | 0.2% | 2,433 | 77.8% | 974 | 0.1% | - | 6,527 | 0.2%
TOTAL | 1,300,347 | 100% | 3,128 | 100% | 1,679,335 | 100% | <1 | 2,982,810 | 100%
* The 209th Extraordinary General Assembly approved the undoing of the UNITS Program, ending in December/23.
** State of Paraná has a special class preferred share with veto power as established in the Statute.

RESULTS | 2Q24 | 31 |

Exhibit II- RESULT BY SUBSIDIARY > COPEL GET (CONSOLIDATED)

|  |  |  | R$'000
Income Statement | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
OPERATING REVENUES | 1,085,417 | 1,192,037 | (8.9) | 2,214,417 | 2,537,896 | (12.7)
Electricity sales to final customers | - | 9 | - | - | - | -
Electricity sales to distributors | 815,440 | 938,402 | (13.1) | 1,662,648 | 1,946,084 | (14.6)
Use of the main transmission grid | 243,224 | 212,736 | 14.3 | 503,860 | 505,775 | (0.4)
Construction revenue | 18,975 | 33,202 | (42.9) | 29,874 | 71,594 | (58.3)
Other operating revenues | 7,778 | 7,688 | 1.2 | 18,035 | 14,443 | 24.9
OPERATING COSTS AND EXPENSES | (624,035) | (706,883) | (11.7) | (1,263,084) | (1,340,181) | (5.8)
Electricity purchased for resale | (15,810) | (53,956) | (70.7) | (45,640) | (71,973) | (36.6)
Charges of main distribution and transmission grid | (148,408) | (153,178) | (3.1) | (294,888) | (295,796) | (0.3)
Personnel and management | (95,003) | (95,846) | (0.9) | (190,755) | (225,839) | (15.5)
Pension and healthcare plans | (20,423) | (20,610) | (0.9) | (41,431) | (40,867) | 1.4
Materials and supplies | (4,577) | (4,630) | (1.1) | (8,527) | (8,924) | (4.4)
Materials and supplies for power eletricity | 0 | (4,281) | - | (936) | (10,997) | (91.5)
Third-party services | (68,611) | (71,128) | (3.5) | (133,523) | (134,178) | (0.5)
Depreciation and amortization | (206,559) | (209,008) | (1.2) | (420,055) | (405,563) | 3.6
Provisions and reversals | (9,582) | (11,880) | (19.3) | (6,138) | 20,685 | -
Construction cost | (17,378) | (25,590) | (32.1) | (25,554) | (61,603) | (58.5)
Other cost and expenses | (37,683) | (56,776) | (33.6) | (95,637) | (105,126) | (9.0)
EQUITY IN EARNINGS OF SUBSIDIARIES | 80,080 | 72,427 | 10.6 | 164,433 | 176,613 | (6.9)
PROFIT BEFORE FINANCIAL RESULTS AND TAXES | 541,462 | 557,581 | (2.9) | 1,115,766 | 1,374,328 | (18.8)
FINANCIAL RESULTS | (146,397) | (200,394) | (26.9) | (313,332) | (420,584) | (25.5)
Financial income | 88,531 | 88,591 | (0.1) | 169,059 | 172,383 | (1.9)
Financial expenses | (234,928) | (288,985) | (18.7) | (482,391) | (592,967) | (18.6)
OPERATIONAL EXPENSES/ INCOME | 395,065 | 357,187 | 10.6 | 802,434 | 953,744 | (15.9)
INCOME TAX AND SOCIAL CONTRIBUTION ON PROFIT | (29,980) | (101,826) | (70.6) | (130,782) | (264,770) | (50.6)
Income tax and social contribution on profit | (33,848) | (116,033) | (70.8) | (114,413) | (220,578) | (48.1)
Deferred income tax and social contribution on profit | 3,868 | 14,207 | (72.8) | (16,369) | (44,192) | (63.0)
NET INCOME continuing operations | 365,085 | 255,361 | 43.0 | 671,652 | 688,974 | (2.5)
NET INCOME discontinued operations | (15,598) | (175,653) | (91.1) | (30,381) | (196,305) | (84.5)
NET INCOME | 349,487 | 79,708 | - | 641,271 | 492,669 | 30.2
Attributed to shareholders of the parent company - continuing operations | 369,326 | 262,035 | 40.9 | 680,008 | 696,160 | (2.3)
Attributed to the controlling company's shareholders - discontinued operations | (12,081) | (111,039) | - | (23,590) | 123,927 | -
Attributed to non-controlling shareholders | (7,758) | (71,288) | (89.1) | (15,147) | (79,564) | (81.0)
EBITDA continuing operations | 748,021 | 766,589 | (2.4) | 1,535,821 | 1,779,891 | (13.7)

RESULTS | 2Q24 | 32 |

Exhibit II- RESULT BY SUBSIDIARY > COPEL DIS

|  |  |  | R$'000
Income Statement | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
OPERATING REVENUES | 4,152,740 | 3,629,900 | 14.4 | 8,203,702 | 7,161,541 | 14.6
Electricity sales to final customers | 1,614,345 | 1,278,339 | 26.3 | 3,353,705 | 2,602,677 | 28.9
Electricity sales to distributors | 17,306 | 58,326 | (70.3) | 21,217 | 92,441 | (77.0)
Use of the main distribution grid | 1,543,033 | 1,233,874 | 25.1 | 3,206,058 | 2,534,866 | 26.5
Construction revenue | 655,347 | 567,903 | 15.4 | 1,218,095 | 1,057,880 | 15.1
Fair value of assets from the indemnity for the concession | 13,307 | 7,880 | 68.9 | 32,277 | 33,615 | (4.0)
Sectorial assets and liabilities result | 199,893 | 362,226 | (44.8) | 145,476 | 606,452 | (76.0)
Other operating revenues | 109,509 | 121,352 | (9.8) | 22,684 | 233,610 | (90.3)
OPERATING COSTS AND EXPENSES | (3,713,158) | (3,320,744) | 11.8 | (7,269,861) | (6,559,513) | 10.8
Electricity purchased for resale | (1,672,490) | (1,496,129) | 11.8 | (3,312,163) | (2,960,886) | 11.9
Charges of main transmission grid | (724,630) | (615,533) | 17.7 | (1,437,765) | (1,240,661) | 15.9
Personnel and management | (168,358) | (177,637) | (5.2) | (348,215) | (438,449) | (20.6)
Pension and healthcare plans | (43,135) | (42,159) | 2.3 | (87,999) | (83,704) | 5.1
Materials and supplies | (16,675) | (15,753) | 5.9 | (30,617) | (31,713) | (3.5)
Third-party services | (169,585) | (149,079) | 13.8 | (331,284) | (304,255) | 8.9
Depreciation and amortization | (139,853) | (128,816) | 8.6 | (281,343) | (253,179) | 11.1
Provisions and reversals | (60,019) | (59,687) | 0.6 | (141,211) | (77,297) | 82.7
Construction cost | (655,347) | (567,903) | 15.4 | (1,218,095) | (1,057,880) | 15.1
Other cost and expenses | (63,066) | (68,047) | (7.3) | (81,169) | (111,489) | (27.2)
PROFIT BEFORE FINANCIAL RESULTS AND TAXES | 439,582 | 309,157 | 42.2 | 933,841 | 602,028 | 55.1
FINANCIAL RESULTS | (135,269) | (93,260) | 45.0 | (278,586) | (205,795) | 35.4
Financial income | 120,457 | 138,693 | (13.1) | 204,906 | 254,313 | (19.4)
Financial expenses | (255,726) | (231,953) | 10.2 | (483,492) | (460,108) | 5.1
OPERATIONAL EXPENSES/ INCOME | 304,313 | 215,897 | 41.0 | 655,255 | 396,233 | 65.4
INCOME TAX AND SOCIAL CONTRIBUTION ON PROFIT | (96,408) | (54,368) | 77.3 | (205,470) | (95,013) | 116.3
Income tax and social contribution on profit | 53,350 | (50,294) | - | - | (76,614) | -
Deferred income tax and social contribution on profit | (149,758) | (4,073) | - | (205,470) | (18,399) | -
NET INCOME (LOSS) | 207,905 | 161,530 | 28.7 | 449,785 | 301,220 | 49.3
EBITDA | 579,436 | 437,974 | 32.3 | 1,215,183 | 855,207 | 42.1

RESULTS | 2Q24 | 33 |

Exhibit II- RESULT BY SUBSIDIARY > COPEL DIS

|  |  |  | R$'000
OPERATING REVENUE | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
Electricity sales to final customers | 1,921,474 | 1,491,588 | 28.8 | 4,015,104 | 3,070,825 | 30.7
Residential | 878,605 | 650,862 | 35.0 | 1,869,684 | 1,350,116 | 38.5
Industrial | 181,577 | 172,311 | 5.4 | 353,781 | 335,035 | 5.6
Commercial, service and other activities | 455,722 | 354,754 | 28.5 | 954,547 | 739,066 | 29.2
Rural | 205,910 | 148,947 | 38.2 | 431,760 | 318,899 | 35.4
Public Sector | 74,366 | 53,659 | 38.6 | 148,965 | 106,634 | 39.7
Street lightining | 45,356 | 42,907 | 5.7 | 91,519 | 85,295 | 7.3
Public Service | 79,938 | 68,148 | 17.3 | 164,848 | 135,780 | 21.4
Donations and subsidies | 286,103 | 233,945 | 22.3 | 543,334 | 424,777 | 27.9
Electricity sales to distributors | 18,319 | 60,863 | (69.9) | 22,743 | 96,536 | (76.4)
Bilateral contracts | 6,153 | 5,658 | 8.7 | 12,403 | 10,220 | 21.4
Electricity Trading Chamber - CCEE | 12,166 | 55,205 | (78.0) | 10,340 | 86,316 | -
Use of the main distribution grid | 2,912,381 | 2,434,537 | 19.6 | 5,954,739 | 4,727,185 | 26.0
Residential | 944,563 | 762,696 | 23.8 | 2,005,660 | 1,504,958 | 33.3
Industrial | 324,910 | 288,885 | 12.5 | 626,699 | 455,972 | 37.4
Commercial, service and other activities | 540,627 | 451,875 | 19.6 | 1,123,573 | 866,825 | 29.6
Rural | 227,219 | 181,202 | 25.4 | 471,549 | 375,732 | 25.5
Public Sector | 83,406 | 64,845 | 28.6 | 166,049 | 125,423 | 32.4
Street lightining | 49,855 | 50,460 | (1.2) | 100,008 | 97,835 | 2.2
Public Service | 66,557 | 60,403 | 10.2 | 136,884 | 114,702 | 19.3
Free Market | 635,764 | 544,375 | 16.8 | 1,245,095 | 1,124,600 | 10.7
Dealers and generators | 39,480 | 29,796 | 32.5 | 79,222 | 61,138 | 29.6
Construction Revenue | 655,347 | 567,903 | 15.4 | 1,218,095 | 1,057,880 | 15.1
Fair value of assets from the indemnity for the concession | 13,307 | 7,880 | 68.9 | 32,277 | 33,614 | (4.0)
Sectorial assets and liabilities result | 220,268 | 399,147 | (44.8) | 160,304 | 668,267 | (76.0)
Other operating income | 120,026 | 133,732 | (10.2) | 249,997 | 258,394 | (3.2)
Leases and rentals | 122,891 | 112,895 | 8.9 | 241,199 | 225,753 | 6.8
Income from the provision of services | 72 | 4,257 | - | 1,754 | 5,752 | (69.5)
Other income | (2,937) | 16,580 | - | 7,044 | 26,889 | (73.8)
RECEITA OPERACIONAL BRUTA | 6,147,225 | 5,329,595 | 15.3 | 12,196,593 | 10,337,478 | 18.0
(-) Tributos e deduções | (1,994,485) | (1,699,694) | 17.3 | (3,992,891) | (3,175,937) | 25.7
(-) PIS/PASEP e COFINS | (429,826) | (378,212) | 13.6 | (862,139) | (754,443) | 14.3
(-) ICMS | (824,833) | (635,690) | 29.8 | (1,641,458) | (1,063,154) | 54.4
(-) Encargos Setoriais | (739,826) | (685,793) | 7.9 | (1,489,294) | (1,358,327) | 9.6
(-) ISS | - | - | - | - | (13) | (100.0)
NET OPERATING REVENUES | 4,152,740 | 3,629,900 | 14.4 | 8,203,702 | 7,161,541 | 14.6

RESULTS | 2Q24 | 34 |

Exhibit II- RESULT BY SUBSIDIARY > COPEL COM (MERCADO LIVRE)

|  |  |  | R$'000
Income Statement | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
OPERATING REVENUES | 829,344 | 915,223 | (9.4) | 1,688,995 | 2,031,875 | (16.9)
Electricity sales to final customers | 465,499 | 547,594 | (15.0) | 931,968 | 1,127,801 | (17.4)
Electricity sales to distributors | 363,523 | 389,430 | (6.7) | 756,276 | 868,733 | (12.9)
Other operating revenues | 322 | (21,801) | - | 751 | 35,341 | (97.9)
OPERATING COSTS AND EXPENSES | (825,946) | (905,322) | (8.8) | (1,668,215) | (1,923,546) | (13.3)
Electricity purchased for resale | (817,736) | (897,232) | (8.9) | (1,651,299) | (1,906,014) | (13.4)
Personnel and management | (3,895) | (3,641) | 7.0 | (7,561) | (9,112) | (17.0)
Pension and healthcare plans | (441) | (471) | (6.3) | (892) | (981) | (9.0)
Materials and supplies | (17) | (24) | (30.6) | (34) | (33) | 3.6
Third-party services | (1,661) | (1,638) | 1.4 | (2,406) | (2,140) | 12.4
Depreciation and amortization | (430) | (416) | 3.4 | (870) | (1,130) | (23.0)
Provisions and reversals | (1,368) | (784) | 74.5 | (2,589) | (1,249) | 107.3
Other cost and expenses | (397) | (1,115) | (64.4) | (2,563) | (2,887) | (11.2)
PROFIT BEFORE FINANCIAL RESULTS AND TAXES | 3,398 | 9,901 | (65.7) | 20,780 | 108,329 | (80.8)
FINANCIAL RESULTS | 10,336 | 9,338 | 10.7 | 19,298 | 17,885 | 7.9
Financial income | 10,406 | 9,406 | 10.6 | 19,435 | 18,037 | 7.8
Financial expenses | (70) | (68) | 3.1 | (137) | (152) | (9.8)
OPERATIONAL EXPENSES/ INCOME | 13,734 | 19,239 | (28.6) | 40,078 | 126,214 | (68.2)
INCOME TAX AND SOCIAL CONTRIBUTION ON PROFIT | (4,529) | (1,905) | 137.8 | (13,313) | (38,376) | (65.3)
Income tax and social contribution on profit | (15,209) | (6,778) | 124.4 | (27,830) | (20,416) | 36.3
Deferred income tax and social contribution on profit | 10,680 | 4,873 | 119.2 | 14,517 | (17,960) | -
NET INCOME (LOSS) | 9,205 | 17,334 | (46.9) | 26,765 | 87,838 | (69.5)
EBITDA | 3,828 | 10,317 | (62.9) | 21,650 | 109,459 | (80.2)

RESULTS | 2Q24 | 35 |

Exhibit II- RESULT BY SUBSIDIARY > INCOME STATEMENT FOR THE QUARTER BY COMPANY

R$'000
Income Statement 2Q24 | GET | Distribuição | Compagas | Elejor | UEG Araucária | Serviços | Wind Farms | FDA | Bela Vista | C. Oeste, Marumbi, Uirapuru | Mercado Livre | Holding | Elimination | Consolidated
Geração | Transmissão
NET OPERATING INCOME | 517,832 | 251,096 | 4,152,740 | 5,264 | 23,266 | - | 173 | 181,255 | 123,305 | 8,580 | 20,416 | 829,345 | - | (634,005) | 5,479,266
Electricity sales to final customers | - | - | 1,614,345 | - | - | - | - | - | - | - | - | 465,500 | - | (376) | 2,079,469
Electricity sales to distributors | 502,890 | - | 17,305 | - | 23,042 | - | - | 180,669 | 123,302 | 8,580 | - | 363,523 | - | (492,704) | 726,606
Use of the main distribution and transmission grid (TUSD/ TUST) | - | 224,387 | 1,543,034 | - | - | - | - | - | - | - | 21,403 | - | - | (120,896) | 1,667,928
Construction revenue | - | 19,969 | 655,347 | 5,264 | - | - | - | - | - | - | (994) | - | - | (5,264) | 674,322
Fair value of assets from the indemnity for the concession | - | - | 13,307 | - | - | - | - | - | - | - | - | - | - | - | 13,307
Distribution of piped gas | - | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Sectoral assets and liabilities result | - | - | 199,893 | - | - | - | - | - | - | - | - | - | - | - | 199,893
Other operating revenues | 14,942 | 6,740 | 109,509 | - | 224 | - | 173 | 586 | 2 | - | 7 | 323 | - | (14,766) | 117,741
OPERATING COSTS AND EXPENSES | (299,576) | (90,278) | (3,713,155) | (187,878) | (22,690) | (22,520) | (1,359) | (145,944) | (93,914) | (4,454) | (1,281) | (825,946) | (52,059) | 849,475 | (4,611,582)
Energy purchased for resale | (1,729) | - | (1,672,490) | - | (28) | - | - | (12,720) | (953) | (408) | - | (817,736) | - | 493,130 | (2,012,934)
Charges of the main distribution and transmission grid | (93,329) | - | (724,630) | - | (6,300) | (9,362) | - | (16,562) | (40,545) | (344) | - | - | - | 130,785 | (760,284)
Personnel and management | (52,569) | (37,705) | (168,357) | (12,968) | (1,477) | (1,674) | (43) | (3,854) | (549) | (146) | (178) | (3,895) | (16,051) | 14,642 | (284,823)
Private pension and health plans | (11,503) | (8,210) | (43,135) | (1,523) | (42) | (174) | (7) | (578) | (83) | (22) | (26) | (440) | (2,674) | 1,697 | (66,721)
Materials and supplies | (2,388) | (970) | (16,675) | 242 | (11) | (13) | (0) | (826) | (335) | (19) | (41) | (17) | (408) | (229) | (21,691)
Materials and supplies for power eletricity | - | - | - | - | - | (518) | - | - | - | - | - | - | - | 518 | -
Natural gas and supplies for gas business | - | - | - | (146,628) | - | - | - | - | - | - | - | - | - | 146,628 | -
Third-party services | (23,173) | (12,608) | (169,584) | (5,048) | (4,243) | (4,856) | (837) | (32,517) | (9,263) | (748) | (1,721) | (1,661) | (10,030) | 22,323 | (253,965)
Depreciation and amortization | (91,530) | (3,774) | (139,853) | (11,125) | (8,031) | (5,158) | (480) | (69,096) | (31,955) | (2,846) | (11) | (430) | (798) | 8,933 | (356,155)
Provisions and reversals | (8,502) | (6,273) | (60,018) | (2,247) | - | (1) | - | (118) | 0 | 241 | (7) | (1,368) | (18,637) | 23,375 | (73,555)
Construction cost | - | (18,372) | (655,347) | (5,264) | - | - | - | - | - | - | 994 | - | - | 5,264 | (672,725)
Other operating costs and expenses | (14,853) | (2,366) | (63,067) | (3,317) | (2,558) | (764) | 8 | (9,674) | (10,233) | (162) | (290) | (398) | (3,459) | 2,409 | (108,729)
EQUITY IN EARNINGS OF SUBSIDIARIES | 17,610 | 100,121 | - | - | - | - | - | (1,383) | - | - | - | - | 586,192 | (621,994) | 80,545
EARNINGS BEFORE INCOME TAXES | 235,866 | 260,939 | 439,585 | 19,858 | 576 | (22,520) | (1,186) | 33,929 | 29,390 | 4,126 | 19,135 | 3,399 | 534,133 | (608,996) | 948,229
FINANCIAL RESULTS | (75,560) | (51,717) | (135,269) | 6,469 | (34,325) | (2,474) | 512 | (29,626) | 8,125 | 1,093 | 1,966 | 10,336 | 16,966 | (6,185) | (289,685)
Financial income | 28,481 | 17,821 | 120,457 | 19,670 | 4,131 | 406 | 629 | 31,124 | 8,268 | 1,036 | 2,481 | 10,406 | 52,035 | (22,570) | 274,376
Financial expenses | (104,041) | (69,538) | (255,726) | (13,201) | (38,456) | (2,880) | (117) | (60,750) | (143) | 57 | (515) | (70) | (35,068) | 16,385 | (564,061)
OPERATIONAL EXPENSES / INCOME | 160,306 | 209,222 | 304,316 | 26,327 | (33,750) | (24,994) | (674) | 4,303 | 37,515 | 5,219 | 21,101 | 13,735 | 551,099 | (615,182) | 658,544
INCOME TAX AND SOCIAL CONTRIBUTION ON PROFIT | (1,300) | 1,100 | (96,409) | (9,142) | 11,078 | - | (217) | (15,611) | (12,748) | (621) | (1,507) | (4,530) | (75,421) | 9,849 | (195,479)
NET INCOME continuing operations | 159,006 | 210,322 | 207,907 | 17,186 | (22,672) | (24,994) | (891) | (11,309) | 24,768 | 4,598 | 19,594 | 9,205 | 475,678 | (605,333) | 463,065
NET INCOME discontinued operations | (12,081) | - | - | - | - | - | - | - | - | - | - | - | (3,599) | 26,189 | 10,509
NET INCOME | 146,925 | 210,322 | 207,907 | 17,186 | (22,672) | (24,994) | (891) | (11,309) | 24,768 | 4,598 | 19,594 | 9,205 | 472,079 | (579,144) | 473,574
Attributed to shareholders of the parent company - continuing operations | 159,005 | 210,322 | 207,907 | - | (15,870) | - | (891) | (11,309) | 24,768 | 4,598 | 19,594 | 9,205 | 463,597 | (595,244) | 475,681
Attributed to the controlling company's shareholders - discontinued operations | (12,080) | - | - | 8,765 | - | (20,295) | - | - | - | - | - | - | 8,483 | 11,529 | (3,599)
Attributed to non-controlling shareholders - continuing operations | - | - | - | - | (6,803) | - | - | - | - | - | - | - | - | - | (6,803)
Attributed to non-controlling shareholders - discontinued operations | - | - | - | 8,421 | - | (4,699) | - | - | - | - | - | - | - | 4,573 | 8,295
EBITDA continuing operations | 327,396 | 264,713 | 579,437 | 30,983 | 8,607 | (17,362) | (706) | 103,025 | 61,345 | 6,972 | 19,146 | 3,829 | 534,931 | (617,930) | 1,304,384
R$'000
Income Statement 2Q23 | GET | Distribuição | Compagas | Elejor | UEG Araucária | Serviços | Wind Farms | FDA | Bela Vista | C. Oeste, Marumbi, Uirapuru | Mercado Livre | Holding | Elimination | Consolidated
Geração | Transmissão
NET OPERATING INCOME | 562,635 | 244,823 | 3,629,900 | 259,932 | 34,222 | - | - | 206,235 | 177,682 | 7,868 | 9,967 | 915,223 | - | (948,265) | 5,100,224
Electricity sales to final customers | - | - | 1,278,340 | - | - | - | - | - | - | 9 | - | 547,594 | - | (362) | 1,825,581
Electricity sales to distributors | 547,537 | - | 58,326 | - | 33,986 | - | - | 205,659 | 177,679 | 7,859 | - | 389,430 | - | (573,030) | 847,446
Use of the main distribution and transmission grid (TUSD/ TUST) | - | 205,379 | 1,233,874 | - | - | - | - | - | - | - | 9,800 | - | - | (99,810) | 1,349,244
Construction revenue | - | 33,042 | 567,903 | 2,932 | - | - | - | - | - | - | 160 | - | - | (2,932) | 601,105
Fair value of assets from the indemnity for the concession | - | - | 7,881 | - | - | - | - | - | - | - | - | - | - | - | 7,881
Distribution of piped gas | - | - | - | 257,000 | - | - | - | - | - | - | - | - | - | (257,000) | -
Sectoral assets and liabilities result | - | - | 362,227 | - | - | - | - | - | - | - | - | - | - | - | 362,227
Other operating revenues | 15,098 | 6,402 | 121,349 | - | 236 | - | - | 576 | 3 | - | 7 | (21,801) | - | (15,130) | 106,740
OPERATING COSTS AND EXPENSES | (354,953) | (97,536) | (3,320,743) | (208,133) | (23,093) | (172,927) | (523) | (141,491) | (111,439) | (4,788) | (2,430) | (905,322) | (5,651) | 1,041,970 | (4,307,060)
Energy purchased for resale | (26,242) | - | (1,496,129) | - | (520) | - | - | (5,663) | (22,252) | (138) | - | (897,232) | - | 570,583 | (1,877,592)
Charges of the main distribution and transmission grid | (99,879) | - | (615,533) | - | (5,765) | (8,709) | - | (15,906) | (39,371) | (323) | - | - | - | 108,309 | (677,178)
Personnel and management | (53,214) | (37,922) | (177,637) | (9,300) | (1,334) | (1,566) | - | (3,559) | (623) | (302) | (222) | (3,641) | (11,390) | 10,863 | (289,847)
Private pension and health plans | (11,777) | (8,203) | (42,159) | (1,451) | (40) | (166) | - | (488) | (88) | (23) | (31) | (471) | (2,338) | 1,616 | (65,618)
Materials | (2,348) | (1,399) | (15,753) | (249) | (38) | (18) | - | (178) | (611) | (3) | (89) | (24) | (103) | 266 | (20,547)
Raw material and supplies - energy production | (3,763) | - | - | - | - | (437) | - | - | - | - | - | - | - | 437 | (3,763)
Natural gas and supplies for gas business | - | - | - | (186,424) | - | - | - | - | - | - | - | - | - | 186,424 | -
Third-party services | (23,585) | (8,536) | (149,080) | (3,082) | (4,701) | (5,245) | (78) | (38,381) | (9,594) | (828) | (1,607) | (1,639) | (5,100) | 21,220 | (230,236)
Depreciation and amortization | (94,660) | (3,858) | (128,816) | (3,860) | (8,473) | (5,722) | (573) | (65,032) | (31,899) | (2,822) | (11) | (416) | (753) | (1,144) | (348,040)
Provisions and reversals | (10,396) | (7,116) | (59,687) | 233 | - | (150,469) | - | (164) | (2) | - | (4) | (784) | 14,138 | 139,562 | (74,689)
Construction cost | - | (25,430) | (567,903) | (2,932) | - | - | - | - | - | - | (160) | - | - | 2,933 | (593,493)
Other operating costs and expenses | (29,089) | (5,073) | (68,046) | (1,067) | (2,222) | (595) | 128 | (12,121) | (6,999) | (349) | (307) | (1,115) | (105) | 904 | (126,057)
EQUITY IN EARNINGS OF SUBSIDIARIES | 67,526 | 74,806 | - | - | - | - | - | 6,512 | - | - | - | - | 441,152 | (517,251) | 72,745
EARNINGS BEFORE INCOME TAXES | 275,208 | 222,093 | 309,157 | 51,799 | 11,129 | (172,927) | (523) | 71,256 | 66,243 | 3,080 | 7,537 | 9,901 | 435,501 | (423,545) | 865,908
FINANCIAL RESULTS | (104,819) | (70,459) | (93,260) | (424) | 22,860 | 4,210 | (337) | (31,300) | 6,069 | (1,646) | 1,758 | 9,338 | 14,546 | (3,782) | (247,245)
Financial income | 29,558 | 16,054 | 138,693 | 7,452 | 54,776 | 5,843 | 103 | 35,954 | 6,228 | (1,646) | 2,444 | 9,406 | 18,212 | (23,058) | 300,019
Financial expenses | (134,377) | (86,512) | (231,953) | (7,876) | (31,916) | (1,633) | (440) | (67,253) | (159) | (0) | (685) | (68) | (3,667) | 19,276 | (547,264)
OPERATIONAL EXPENSES / INCOME | 170,389 | 151,634 | 215,897 | 51,375 | 33,989 | (168,717) | (860) | 39,956 | 72,312 | 1,434 | 9,295 | 19,239 | 450,046 | (427,326) | 618,664
INCOME TAX AND SOCIAL CONTRIBUTION ON PROFIT | (34,259) | (25,732) | (54,367) | (17,110) | (9,315) | (13,614) | - | (17,510) | (24,243) | (535) | (1,158) | (1,905) | (1,677) | 32,335 | (169,089)
NET INCOME continuing operations | 136,130 | 125,902 | 161,530 | 34,265 | 24,674 | (182,331) | (860) | 22,446 | 48,069 | 900 | 8,137 | 17,334 | 448,369 | (394,990) | 449,575
NET INCOME discontinued operations | (111,039) | - | - | - | - | - | - | - | - | - | - | - | (130,577) | 99,747 | (141,869)
NET INCOME | 25,091 | 125,902 | 161,530 | 34,265 | 24,674 | (182,331) | (860) | 22,446 | 48,069 | 900 | 8,137 | 17,334 | 317,792 | (295,243) | 307,706
Attributed to shareholders of the parent company - continuing operations | 136,131 | 125,902 | 161,530 | - | 17,272 | - | (860) | 22,446 | 48,069 | 900 | 8,137 | 17,334 | 337,330 | (425,821) | 448,369
Attributed to the controlling company's shareholders - discontinued operations | (111,040) | - | - | 17,475 | - | (148,053) | - | - | - | - | - | - | (19,538) | 130,578 | (130,577)
Attributed to non-controlling shareholders - continuing operations | - | - | - | - | 7,402 | - | - | - | - | - | - | - | - | - | 7,402
Attributed to non-controlling shareholders - discontinued operations | - | - | - | 16,790 | - | (34,278) | - | - | - | - | - | - | - | - | (17,488)
EBITDA continuing operations | 369,868 | 225,950 | 437,973 | 55,659 | 19,602 | (167,205) | 50 | 136,288 | 98,142 | 5,902 | 7,548 | 10,317 | 436,254 | (422,400) | 1,213,949

RESULTS | 2Q24 | 36 |

Exhibit II- RESULT BY SUBSIDIARY > ASSETS BY COMPANY

|  |  |  |  |  |  |  |  |  |  |  |  |  | R$'000
Assets - June -2024 | Geração e Transmissão | Distribuição | Compagas | Elejor | UEG Araucária | Serviços | Wind Farms | FDA | Bela Vista | Costa Oeste, Marumbi, Uirapuru | Mercado Livre | Holding | Eliminations | Consolidated
CURRENT | 3,597,477 | 6,907,884 | 240,920 | 182,323 | 17,584 | 53,406 | 1,009,913 | 225,429 | 47,011 | 83,122 | 805,103 | 4,273,729 | (1,919,065) | 15,524,849
Cash and cash equivalents | 2,052,223 | 2,198,544 | 21,476 | 138,714 | 639 | 47,090 | 868,061 | 163,953 | 41,469 | 55,698 | 326,002 | 1,438,993 | (22,128) | 7,330,747
Bonds and securities |  | 2,213 | - | - | - | 794 | - | - | - | - | 2,611 | 91 | - | 5,709
Collaterals and escrow accounts | - | 9 | 258 | - | - | - | - | - | - | - | - | - | (258) | 9
Customers | 370,577 | 2,917,523 | 92,185 | 20,160 | - | 179 | 100,285 | 57,841 | 4,724 | 8,876 | 312,065 | - | (290,784) | 3,593,631
Dividends receivable | 98,439 | - | - | - | - | - | 305 | - | - | - | - | 2,144,127 | (2,179,091) | 63,780
Sectorial financial assets |  | - | - | - |  | - | - | - | - | - | - | - | - | -
Account receivable related to concession | 10,855 | - | - | - | - | - | - | - | - | - | - | - | - | 10,855
Contract Assets | 253,049 | - | - | - | - | - | - | - | - | 16,607 | - | - | - | 269,656
Other current receivables | 101,512 | 464,417 | 61,246 | 9,729 | 66 | 3,077 | 6,383 | 1,718 | 7 | 571 | 141,678 | 2,932 | (75,917) | 717,419
Inventories | 36,268 | 118,213 | 5,699 | 1,275 | - | - | 4,375 | - | - | 205 | - | - | (5,699) | 160,336
Income tax and social contribution | 106,219 | 68,656 | 3,534 | 11,976 | 14,672 | 2,117 | 21,448 | 549 | 569 | 978 | 14,313 | 152,186 | (18,206) | 379,011
Other current recoverable taxes | 23,731 | 1,092,372 | 56,347 | - | 2,207 | - | 105 | 1,181 | 21 | - | 8,119 | - | (58,551) | 1,125,532
Prepaid expenses | 7,441 | 37,183 | 175 | 469 | - | 149 | 6,281 | 187 | 221 | 187 | 295 | 1,375 | (175) | 53,788
Related parties | 22,599 | 8,754 | - | - | - | - | 2,670 | - | - | - | 20 | 52,314 | (85,523) | 834
Assets held for sale | 514,564 | - | - | - | - | - | - | - | - | - | - | 481,711 | 817,267 | 1,813,542
NON-CURRENT | 20,194,071 | 16,657,206 | 788,275 | 601,097 | 376,527 | 101,815 | 7,945,608 | 397,294 | 190,362 | 493,969 | 499,082 | 21,188,354 | (28,344,149) | 41,089,511
Long Term Assets | 5,838,077 | 7,554,674 | 85,553 | 96,875 | 98,102 | 15,283 | 641,917 | 22,282 | 1 | 493,678 | 488,785 | 470,303 | (521,513) | 15,284,017
Bonds and securities | 142,638 | 634 | - | - | - | - | 316,692 | 17,125 | - | 4,604 | - | - | - | 481,693
Other temporary investments | - | - | - | - | - | 14,646 | - | - | - | - | - | 30,920 | - | 45,566
Customers | - | 91,396 | - | - | - | - | - | - | - | - | - | - | - | 91,396
Judicial deposits | 44,988 | 195,754 | 277 | - | 38 | 72 | 86 | - | - | - | 15,554 | 132,851 | (311) | 389,309
Sectoral financial assets | - | 72,043 | - | - |  | - | - | - | - | - | - | - | - | 72,043
Account receivable related to concession | 873,224 | 2,230,475 | - | - | - | - | - | - | - | - | - | - | - | 3,103,699
Contract Assets | 4,664,346 | 2,186,745 | 56,069 | - | - | - | - | - | - | 488,662 | - | - | (63,168) | 7,332,654
Other non-current receivables | 30,262 | 41,919 | 29,207 | 2,508 | - | - | - | 4,011 | - | 412 | 473,160 | 19 | (29,204) | 552,294
Income tax and social contribution | 515 | 60,845 | - | 704 | - | - | - | - | - | - | 71 | - | - | 62,135
Deferred income tax and social contribution | - | 1,119,201 | - | 87,812 | 73,066 | - | - | - | - | - | - | 264,907 | (73,066) | 1,471,920
Other non-current recoverable taxes | 82,104 | 1,555,662 | - | - | 24,998 | 565 | 222 | 1,146 | 1 | - | - | 41,606 | (24,996) | 1,681,308
Related parties | - | - | - | 5,851 | - | - | 324,917 | - | - | - | - | - | (330,768) | -
Investments | 8,429,834 | 442 | - | - | - | - | 2,714,439 | - | - | - | - | 20,695,601 | (28,317,838) | 3,522,478
Property, plant and equipment, net | 4,883,315 | - | 405 | 324,558 | 278,410 | 82,142 | 4,538,748 | 317,286 | 185,431 | 238 | 747 | 8,098 | (278,814) | 10,340,564
Intangible assets | 959,093 | 8,930,332 | 682,954 | 178,962 | 15 | 772 | 7,548 | 57,686 | 4,930 | 53 | 5,371 | 7,192 | 793,381 | 11,628,289
Right to use an asset | 83,752 | 171,758 | 19,363 | 702 | - | 3,618 | 42,956 | 40 | - | - | 4,179 | 7,160 | (19,365) | 314,163
TOTAL | 23,791,548 | 23,565,090 | 1,029,195 | 783,420 | 394,111 | 155,221 | 8,955,521 | 622,723 | 237,373 | 577,091 | 1,304,185 | 25,462,083 | (30,263,214) | 56,614,360
Assets - December 2023 | Geração e Transmissão | Distribuição | Compagas | Elejor | UEG Araucária | Serviços | Wind Farms | FDA | Bela Vista | Costa Oeste, Marumbi, Uirapuru | Mercado Livre | Holding | Eliminations | Consolidated
CURRENT | 2,483,103 | 5,153,666 | 240,017 | 209,323 | 36,580 | 13,598 | 1,008,543 | 442,162 | 38,993 | 110,409 | 1,074,359 | 4,820,021 | (1,915,044) | 13,715,730
Cash and cash equivalents | 1,008,767 | 626,708 | 101,437 | 166,544 | 22,354 | 3,290 | 831,553 | 353,241 | 34,999 | 83,343 | 294,762 | 2,231,413 | (123,788) | 5,634,623
Bonds and securities | - | - | - | - | - | 4,670 | - | - | - | - | - | 93 | - | 4,763
Collaterals and escrow accounts | - | 9 | 211 | - | - | - | - | - | - | - | - | - | (211) | 9
Customers | 425,448 | 2,973,010 | 83,153 | 21,157 | - | - | 115,672 | 84,309 | 3,074 | 7,976 | 382,264 | - | (334,893) | 3,761,170
Dividends receivable | 212,944 | - | - | - | - | - | 19,883 | - | - | - | - | 1,942,406 | (2,079,664) | 95,569
Sectorial financial assets | - | 15,473 | - | - | - | - | - | - | - | - | - | - | - | 15,473
Account receivable related to concession | 9,354 | - | - | - | - | - | - | - | - | - | - | - | - | 9,354
Contract Assets | 268,260 | - | - | - | - | - | - | - | - | 16,356 | - | - | - | 284,616
Other current receivables | 118,627 | 435,619 | 43,950 | 9,398 | 1 | 3,120 | 5,968 | 252 | - | 653 | 383,243 | 2,431 | (53,530) | 949,732
Inventories | 37,923 | 131,927 | 5,383 | 264 | - | 16 | 4,375 | 16 | - | 205 | - | - | (5,383) | 174,726
Income tax and social contribution | 150,720 | 1,259 | 5,326 | 10,217 | 13,909 | 1,937 | 19,316 | 2,586 | 491 | 1,644 | 13,516 | 113,532 | (19,235) | 315,218
Other current recoverable taxes | 18,688 | 922,450 | 8 | - | - | 565 | 102 | 1,180 | 23 | - | 333 | - | (6) | 943,343
Prepaid expenses | 11,334 | 37,807 | 549 | 1,743 | 316 | - | 8,631 | 578 | 406 | 232 | 241 | 1,897 | (865) | 62,869
Related parties | 24,474 | 9,404 | - | - | - | - | 3,043 | - | - | - | - | 54 | (35,639) | 1,336
NON-CURRENT | 196,564 | - | - | - | - | - | - | - | - | - | - | 528,195 | 738,170 | 1,462,929
Long Term Assets | 20,868,273 | 16,677,461 | 783,607 | 594,827 | 386,787 | 49,078 | 8,125,742 | 452,885 | 196,589 | 491,174 | 750,631 | 20,538,876 | (27,812,586) | 42,103,344
Bonds and securities | 5,886,631 | 8,229,821 | 73,274 | 83,192 | 98,157 | 593 | 609,417 | 18,922 | 224 | 490,861 | 740,114 | 611,187 | (498,956) | 16,343,437
Other temporary investments | 136,591 | 1,005 | - | - | - | - | 330,401 | 16,388 | - | 4,410 | 1,937 | - | - | 490,732
Customers | - | - | - | - | - | - | - | - | - | - | - | 31,728 | - | 31,728
Judicial deposits | - | 105,259 | - | - | - | - | - | - | - | - | - | - | - | 105,259
Sectoral financial assets | 94,368 | 380,433 | 61 | - | 41 | 593 | 81 | - | 218 | - | 15,647 | 143,371 | (101) | 634,712
Account receivable related to concession | - | 15,473 | - | - | - | - | - | - | - | - | - | - | - | 15,473
Contract Assets | 855,222 | 1,954,679 | - | - | - | - | - | - | - | - | - | - | - | 2,809,901
Other non-current receivables | 4,639,497 | 2,201,958 | 44,039 | - | - | - | - | - | - | 486,451 | - | - | (51,500) | 7,320,445
Income tax and social contribution | 81,646 | 44,839 | 29,174 | 2,507 | - | - | 44 | 1,859 | - | - | 722,423 | 18 | (29,170) | 853,340
Deferred income tax and social contribution | 508 | 66,123 | - | 1,301 | - | - | - | - | - | - | 71 | - | - | 68,003
Other non-current recoverable taxes | - | 1,324,670 | - | 73,533 | 73,066 | - | - | - | - | - | - | 359,485 | (73,066) | 1,757,688
Prepaid expenses | 78,799 | 2,135,382 | - | - | 25,050 | - | 178 | 675 | 6 | - | 36 | 41,078 | (25,048) | 2,256,156
Related parties | - | - | - | 5,851 | - | - | 278,713 | - | - | - | - | 35,507 | (320,071) | -
Investments | 8,629,485 | 443 | - | - | - | - | 2,788,839 | - | - | - | - | 19,906,237 | (27,813,207) | 3,511,797
Property, plant and equipment, net | 5,259,216 | - | - | 326,291 | 288,602 | 43,881 | 4,676,981 | 318,527 | 191,085 | 247 | 770 | 8,424 | (288,603) | 10,825,421
Intangible assets | 1,028,600 | 8,317,327 | 699,697 | 184,539 | 28 | 911 | 7,267 | 115,436 | 5,280 | 66 | 5,784 | 6,336 | 798,818 | 11,170,089
Right to use an asset | 64,341 | 129,870 | 10,636 | 805 | - | 3,693 | 43,238 | - | - | - | 3,963 | 6,692 | (10,638) | 252,600
TOTAL | 23,351,376 | 21,831,127 | 1,023,624 | 804,150 | 423,367 | 62,676 | 9,134,285 | 895,047 | 235,582 | 601,583 | 1,824,990 | 25,358,897 | (29,727,630) | 55,819,074

RESULTS | 2Q24 | 37 |

Exhibit II- RESULT BY SUBSIDIARY > LIABILITIES BY COMPANY

|  |  |  |  |  |  |  |  |  |  |  |  |  | R$'000
Liabilities - June -24 | Geração e Transmissão | Distribuição | Compagas | Elejor | UEG Araucária | Serviços | Wind Farms | FDA | Bela Vista | Costa Oeste, Marumbi, Uirapuru | Mercado Livre | Holding | Eliminations | Consolidated
CURRENT | 3,569,741 | 6,265,115 | 260,338 | 108,534 | 51,887 | 16,084 | 532,775 | 72,404 | 1,388 | 9,878 | 715,317 | 415,873 | (2,107,147) | 9,912,187
Social charges and accruals | 255,627 | 536,259 | 9,924 | 514 | 703 | - | 2 | - | - | - | 5,577 | 26,088 | (10,627) | 824,067
Associated companies and parent company | 5,800 | 11,814 | - | - | - | 50 | 27,990 | 632 | 168 | 204 | 361 | 1,913 | (48,932) | -
Suppliers | 310,701 | 1,654,567 | 66,324 | 3,139 | 5,515 | 14,787 | 66,049 | 25,388 | 490 | 1,381 | 295,289 | 7,664 | (279,520) | 2,171,774
Income Tax and Social Contribution payable | - | - | 21 | 294 | - | 49 | 12,096 | 33,767 | 483 | 2,110 | 2,999 | - | (21) | 51,798
Other taxes | 1,244 | 241,214 | 15,868 | 603 | 283 | 188 | 7,412 | 3,396 | 163 | 250 | 19,959 | 233 | (16,151) | 274,662
Loans and financing | 665,042 | 746,589 | - | - | - | - | 123,683 | - | - | 4,892 | - | - | - | 1,540,206
Debentures | 596,949 | 670,551 | 93,231 | - | - | 781 | 51,389 | - | - | - | - | - | (93,231) | 1,319,670
Dividends payable | 1,529,433 | 310,904 | 68,746 | - | 45,386 | - | 7,852 | - | - | - | 258,986 | 9,097 | (2,221,307) | 9,097
Post employment benefits | 24,834 | 67,011 | - | - | - | - | - | - | - | - | 128 | 4,391 | - | 96,364
Customer charges due | 15,060 | 34,855 | - | - | - | - | - | 502 | - | 181 | - | - | - | 50,598
Research and development and energy efficiency | 36,457 | 167,380 | - | 1,735 | - | - | - | 267 | - | 587 | - | - | - | 206,426
Payables related to concession | 1,139 | - | - | 100,901 | - | - | - | - | - | - | - | - | - | 102,040
Sectorial financial liabilities | - | 1,617,748 | - | - | - | - | - | - | - | - | - | - | - | 1,617,748
Other accounts payable | 9,748 | 45,685 | 2,399 | 249 | - | 54 | 663 | 40 | - | - | 136 | 346 | (2,399) | 56,921
Other bills to pay | 91,858 | 160,538 | 3,825 | 1,099 | - | 175 | 235,639 | 8,412 | 84 | 273 | 131,882 | 366,141 | (3,819) | 996,107
PIS and Cofins to be refunded to consumers |  | - |  |  |  |  | - |  |  | - |  |  | - | -
Provision for allocation of Pis and Cofins credits |  | - |  |  |  |  | - |  |  | - |  |  | - | -
Provisions for litigation | - |  | - | - | - | - | - | - | - | - | - | - | - | -
Liabilities associated with assets held for sale | 25,849 | - | - | - | - | - | - | - | - | - | - | - | 568,860 | 594,709
NON-CURRENT | 7,117,223 | 10,067,326 | 298,443 | 738,934 | 73,664 | 73,541 | 3,083,728 | 25,004 | 2,567 | 40,773 | 293,540 | 287,940 | (434,192) | 21,668,491
Associated companies and parent company | - | - | - | - | 52,838 | - | 312,185 | - | - | - | - | 5,851 | (370,874) | -
Suppliers | 130,695 | - | - | - | - | - | - | - | - | - | - | - | - | 130,695
Deferred income tax and social contribution | 1,245,295 | - | 19,058 | 1,365 | - | 146 | 25,560 | 16,313 | 1,041 | 17,387 | 95,219 | - | 267,307 | 1,688,691
Tax liabilities | - | 321,402 | 14,717 | - | - | - | - | - | - | - | - | - | (14,715) | 321,404
Loans and financing | 1,532,193 | 2,863 | - | - | - | - | 2,108,808 | - | - | 18,035 | - | - | - | 3,661,899
Debentures | 3,191,501 | 6,355,489 | 165,666 | - | - | 69,673 | 466,430 | - | - | - | - | - | (165,666) | 10,083,093
Post-employment benefits | 402,259 | 953,486 | 9,322 | - | 758 | - | - | - | - | - | 3,670 | 47,018 | (10,080) | 1,406,433
Research and development and energy efficiency | - | 266,393 | - | - | 9,140 | - | - | 8,691 | - | 890 | - | - | (9,140) | 275,974
Payables related to the concession | 63,895 | - | - | 727,226 | - | - | - | - | - | - | - | - | - | 791,121
Sectorial financial liabilities |  | - | - | - |  | - | - |  |  | - | - | - | - | -
Lease liability | 79,819 | 137,117 | 18,615 | 494 | - | 3,722 | 45,920 | - | - | - | 4,300 | 7,300 | (18,615) | 278,672
Other payables | 52,604 | 5,369 | 54,603 | - | - | - | 122,359 | - | - | - | 189,652 | 45,107 | (99,436) | 370,258
PIS/Cofins to be refunded to consumers |  | - |  |  |  |  | - |  |  | - |  |  | - | -
Provision for allocation of PIS and COFINS |  | 1,541,990 |  |  |  |  | - |  |  | - |  |  |  | 1,541,990
Provisions for litigation | 418,962 | 483,217 | 16,462 | 9,849 | 10,928 | - | 2,466 | - | 1,526 | 4,461 | 699 | 182,664 | (12,973) | 1,118,261
EQUITY | 13,104,584 | 7,232,649 | 470,414 | (64,048) | 268,560 | 65,596 | 5,339,018 | 525,315 | 233,418 | 526,440 | 295,328 | 24,758,270 | (27,721,875) | 25,033,682
Attributable to controlling shareholders | 13,104,584 | 7,232,649 | 470,414 | (64,048) | 268,560 | 65,596 | 5,339,018 | 525,315 | 233,418 | 526,440 | 295,328 | 24,758,270 | (27,997,287) | 24,758,270
Capital | 6,242,757 | 5,372,206 | 220,966 | 35,503 | 425,662 | 78,785 | 5,176,068 | 409,509 | 223,913 | 275,161 | 237,210 | 12,821,758 | (18,697,753) | 12,821,758
Advance for Future Capital Increase |  |  |  |  |  |  | - |  |  | - |  |  |  |
Capital reserves |  |  |  |  |  |  | - |  |  | - |  |  |  |
Asset valuation adjustments | 481,252 | (163,951) | 983 | 2,649 | 442 | (1) | - | - | - | - | (1,097) | 289,982 | (320,277) | 289,982
Legal Reserves | 961,538 | 335,200 | 44,193 | - | - | - | 54,684 | 58,164 | 703 | 27,949 | 28,071 | 1,625,628 | (1,510,502) | 1,625,628
Profit retention reserve | 4,745,688 | 1,239,409 | 68,141 | - | - | - | 443,457 | - | - | 186,658 | 4,377 | 9,000,506 | (6,687,730) | 9,000,506
Additional proposed dividends | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Accumulated profit | 673,349 | 449,785 | 136,131 | (102,200) | (157,544) | (13,188) | (335,191) | 57,642 | 8,802 | 36,672 | 26,767 | 1,020,396 | (781,025) | 1,020,396
Attributable to noncontrolling interests | - | - | - | - | - | - | - | - | - | - | - | - | 275,412 | 275,412
TOTAL | 23,791,548 | 23,565,090 | 1,029,195 | 783,420 | 394,111 | 155,221 | 8,955,521 | 622,723 | 237,373 | 577,091 | 1,304,185 | 25,462,083 | (30,263,214) | 56,614,360
|  |  |  |  |  |  |  |  |  |  |  |  |  | R$'000
Liabilities - December-23 | Geração e Transmissão | Distribuição | Compagas | Elejor | UEG Araucária | Serviços | Wind Farms | FDA | Bela Vista | Costa Oeste, Marumbi, Uirapuru | Mercado Livre | Holding | Eliminations | Consolidated
CURRENT | 2,929,672 | 5,490,743 | 206,137 | 109,350 | 49,797 | 4,033 | 549,114 | 218,002 | 3,601 | 22,804 | 932,237 | 857,164 | (2,063,223) | 9,309,433
Social charges and accruals | 290,601 | 597,160 | 9,452 | 369 | 702 | - | 64 | - | - | - | 8,736 | 30,608 | (10,154) | 927,538
Associated companies and parent company | 5,967 | 11,950 | - | - | - | 54 | 30,356 | 865 | 238 | 286 | 379 | 1,841 | (51,933) | -
Suppliers | 318,600 | 1,605,111 | 58,010 | 3,984 | 5,684 | 3,754 | 68,712 | 23,045 | 586 | 976 | 381,520 | 4,529 | (320,085) | 2,154,430
Income Tax and Social Contribution payable | - | - | 12,876 | 294 | - | - | 8,721 | 122,906 | 278 | 596 | - | 183 | (12,876) | 132,979
Other taxes | 57,245 | 253,336 | 13,463 | 1,057 | 277 | 208 | 8,611 | 4,871 | 501 | 264 | 19,508 | 474 | (13,734) | 346,083
Loans and financing | 174,260 | 375,135 | - | - | - | - | 120,930 | - | - | 5,656 | - | - | - | 675,980
Debentures | 607,981 | 569,700 | 81,797 | - | - | - | 47,968 | - | - | - | - | - | (81,797) | 1,225,649
Dividends payable | 1,274,433 | 460,904 | 24,314 | - | 43,134 | - | 40,397 | 55,460 | 1,552 | 14,151 | 185,341 | 464,147 | (2,099,687) | 464,147
Post employment benefits | 22,124 | 59,742 | - | - | - | - | - | - | - | - | 125 | 3,842 | - | 85,833
Customer charges due | 15,248 | 44,789 | - | - | - | - | - | 1,177 | - | 252 | - | - | - | 61,466
Research and development and energy efficiency | 55,130 | 262,444 | - | 1,672 | - | - | - | 369 | - | 582 | - | - | - | 320,196
Payables related to concession | 2,170 | - | - | 99,806 | - | - | - | - | - | - | - | - | - | 101,976
Sectorial financial liabilities | - | 476,103 | - | - | - | - | - | - | - | - | - | - | - | 476,103
Other accounts payable | 8,364 | 40,083 | 2,601 | 249 | - | 17 | 487 | - | - | - | 137 | 405 | (2,601) | 49,742
Other bills to pay | 97,549 | 175,695 | 3,624 | 1,919 | - | - | 222,868 | 9,309 | 446 | 41 | 336,491 | 15,135 | (3,620) | 859,456
PIS and Cofins to be refunded to consumers | - | 558,591 | - | - | - | - | - | - | - | - | - | - | - | 558,591
Provisions for litigation | - | - | - | - | - | - | - | - | - | - | - | 336,000 | - | 336,000
Assets held for sale | - | - | - | - | - | - | - | - | - | - | - | - | 533,264 | 533,264
NON-CURRENT | 7,673,539 | 9,557,520 | 302,821 | 730,939 | 55,959 | 4,321 | 3,080,497 | 42,991 | 2,710 | 46,555 | 550,547 | 615,579 | (346,004) | 22,317,974
Associated companies and parent company | - | - | - | - | 35,616 | - | 265,157 | - | - | - | - | 5,851 | (306,624) | -
Suppliers | 131,143 | - | - | - | - | - | - | - | - | - | - | - | - | 131,143
Deferred income tax and social contribution | 1,207,009 | - | 21,319 | 1,465 | - | - | 24,244 | 35,267 | 865 | 18,733 | 109,736 | - | 268,156 | 1,686,793
Tax liabilities | 60,756 | 546,184 | - | - | - | 589 | - | - | - | - | 534 | 4,030 | - | 612,093
Loans and financing | 2,106,275 | 375,585 | - | - | - | - | 2,164,987 | - | - | 20,390 | - | - | - | 4,667,237
Debentures | 3,160,977 | 4,750,476 | 202,405 | - | - | - | 482,004 | - | - | - | - | - | (202,405) | 8,393,457
Post-employment benefits | 398,594 | 948,724 | 8,608 | - | 718 | - | - | - | - | - | 3,555 | 47,537 | (9,326) | 1,398,410
Research and development and energy efficiency | - | 224,996 | - | - | 8,690 | - | - | 7,724 | - | 757 | - | - | (8,690) | 233,478
Payables related to the concession | 62,990 | - | - | 728,889 | - | - | - | - | - | - | - | - | - | 791,879
Sectorial financial liabilities | - | 27,888 | - | - | - | - | - | - | - | - | - | - | - | 27,888
Lease liability | 60,761 | 99,138 | 8,972 | 585 | - | 3,732 | 45,781 | - | - | - | 4,022 | 6,681 | (8,972) | 220,700
Other payables | 49,539 | 1,559 | 45,086 | - | - | - | 96,018 | - | - | 17 | 431,938 | 25,297 | (70,384) | 579,070
PIS/Cofins to be refunded to consumers | - | 173,135 | - | - | - | - | - | - | - | - | - | - | - | 173,135
Provision for allocation of PIS and Cofins credits | - | 1,909,775 | - | - | - | - | - | - | - | - | - | - | - | 1,909,775
Provisions for litigation | 435,495 | 500,060 | 16,431 | - | 10,935 | - | 2,306 | - | 1,845 | 6,658 | 762 | 526,183 | (7,759) | 1,492,916
EQUITY | 12,748,166 | 6,782,864 | 514,666 | (36,139) | 317,611 | 54,322 | 5,504,674 | 634,053 | 229,271 | 532,222 | 342,206 | 23,886,151 | (27,318,403) | 24,191,667
Attributable to controlling shareholders | 12,748,166 | 6,782,864 | 514,666 | (36,139) | 317,611 | 54,322 | 5,504,674 | 634,053 | 229,271 | 532,222 | 342,206 | 23,886,151 | (27,623,917) | 23,886,153
Capital | 6,242,757 | 5,372,206 | 220,966 | 35,503 | 425,662 | 16,685 | 5,157,938 | 409,509 | 223,913 | 275,161 | 237,210 | 12,821,758 | (18,617,510) | 12,821,758
Advance for Future Capital Increase | - | - | - | - | - | 48,950 | 17,681 | - | - | - | - | - | (66,631) | -
Capital reserves | - | - | - | - | - | - | - | - | - | - | - | - | - | -
Equity valuation adjustments | 498,183 | (163,951) | 983 | 2,844 | 442 | (1) | - | - | - | - | (1,097) | 307,049 | (337,403) | 307,050
Legal Reserves | 961,538 | 335,200 | 44,193 | - | - | - | 55,133 | 58,164 | 703 | 27,949 | 28,071 | 1,625,628 | (1,510,951) | 1,625,628
Profit retention reserve | 5,045,688 | 1,239,409 | 136,905 | - | - | - | 443,457 | - | - | 186,658 | 4,377 | 9,000,505 | (7,056,494) | 9,000,506
Additional proposed dividends | - | - | - | - | - | - | 117,100 | 166,380 | 4,655 | 42,454 | 73,645 | 131,211 | (404,235) | 131,211
Accumulated profit | - | - | 111,619 | (74,486) | (108,493) | (11,312) | (286,635) | - | - | - | - | - | 369,307 | -
Attributable to noncontrolling interests | - | - | - | - | - | - | - | - | - | - | - | - | 305,514 | 305,514
TOTAL | 23,351,377 | 21,831,127 | 1,023,624 | 804,150 | 423,367 | 62,676 | 9,134,285 | 895,046 | 235,582 | 601,581 | 1,824,990 | 25,358,894 | (29,727,630) | 55,819,074

RESULTS | 2Q24 | 38 |

Exhibit III - ENERGY MARKET> DISTRIBUTION AND TOTAL MARKET

Copel’s Total Market |  | Number of Customers / Agreements |  | Energy Sold (GWh)
| Jun-24 | Jun-23 | ∆% |  | 2Q24 | 2Q23 | Δ% |  | 1H24 | 1H23 | Δ%
Copel DIS |  | 5,137,853 | 5,044,797 | 1.8 |  | 5,526 | 5,797 | (4.7) |  | 11,384 | 11,452 | (0.6)
Captive Market |  | 5,137,652 | 5,044,479 | 1.8 |  | 5,359 | 4,930 | 8.7 |  | 11,112 | 10,080 | 10.2
Concessionaries and Licensees |  | 2 | 2 | - |  | 25 | 24 | 4.2 |  | 49 | 46 | 6.2
CCEE (Assigments MCSD EN) |  | 199 | 316 | (37.0) |  | 35 | 49 | (28.6) |  | 70 | 97 | (28.3)
CCEE (MVE) |  | - | - | - |  | - | - | - |  | - | - | -
CCEE (MCP) 2 |  | - | - | - |  | 107 | 794 | (86.5) |  | 154 | 1,229 | (87.5)
Copel GeT |  | 519 | 386 | 34.5 |  | 4,039 | 3,953 | 2.2 |  | 8,696 | 8,514 | 2.1
CCEAR (Copel DIS) |  | 4 | 3 | 33.3 |  | 30 | 29 | 3.4 |  | 64 | 62 | 3.2
CCEAR (other concessionaries) |  | 119 | 118 | 0.8 |  | 569 | 879 | (35.3) |  | 1,155 | 1,448 | (20.2)
Free Customers |  | - | - | - |  | - | - | - |  | - | - | -
Bilateral Agreements (Copel Mercado Livre) |  | 393 | 260 | 51.2 |  | 3,275 | 2,938 | 11.5 |  | 7,063 | 6,430 | 9.8
Bilateral Agreements 1 |  | 3 | 5 | (40.0) |  | 42 | 38 | 10.5 |  | 92 | 192 | (52.1)
CCEE (MCP) 2 |  | - | - | - |  | 123 | 69 | 78.3 |  | 322 | 382 | (15.7)
Wind Farms Complex |  | 583 | 557 | 4.7 |  | 1,094 | 1,012 | 8.1 |  | 2,220 | 2,121 | 4.7
|  | 15 | 15 | - |  | 30 | 29 | 3.4 |  | 65 | 52 | 25.0
CCEAR (other concessionaries) |  | 541 | 512 | 5.7 |  | 627 | 489 | 28.2 |  | 1,195 | 969 | 23.3
CER |  | 10 | 10 | - |  | 228 | 228 | - |  | 464 | 454 | 2.2
Bilateral Agreements (Copel Mercado Livre) |  | 6 | 8 | (25.0) |  | 90 | 148 | (39.2) |  | 179 | 270 | (33.7)
Bilateral Agreements |  | 11 | 12 | (8.3) |  | 119 | 118 | 0.8 |  | 240 | 249 | (3.6)
CCEE (MCP) 2 |  | - | - | - |  | - | - | - |  | 77 | 127 | (39.4)
Copel Mercado Livre |  | 1,532 | 1,719 | (10.9) |  | 5,527 | 5,305 | 4.2 |  | 11,569 | 11,198 | 3.3
Free Customers |  | 1,361 | 1,585 | (14.1) |  | 2,621 | 2,921 | (10.3) |  | 5,229 | 5,848 | (10.6)
Bilateral Agreements (Group Companies) |  | 6 | 16 | (62.5) |  | 129 | 68 | 89.7 |  | 283 | 68 | 316.2
Bilateral Agreements |  | 165 | 118 | 39.8 |  | 2,747 | 2,219 | 23.8 |  | 5,960 | 5,039 | 18.3
CCEE (MCP) 2 |  | - | - | - |  | 30 | 97 | (69.1) |  | 97 | 243 | (60.1)
Total Copel |  | 5,140,487 | 5,047,459 | 1.8 |  | 16,186 | 16,067 | 0.7 |  | 33,869 | 33,285 | 1.8
Eliminations (operations with Group companies) |  |  |  |  |  | 3,554 | 3,212 | 10.6 |  | 7,334 | 7,119 | 3.0
Total Consolidated Copel |  |  |  |  |  | 12,632 | 12,855 | (1.7) | # | 26,535 | 26,166 | 1.4
Note: Not considering the energy from MRE (Energy Relocation Mechanism) and the energy from TPP Araucária sold in the CCEE Spot Market. 1 Includes Short Term Sales Agreements and CBR 2 Assured Power allocated in the period, after impact of the GSF. CCEE: Electric Power Trade Chamber / CCEAR: Energy Purchase Agreements in the Regulated Market / MCP: Short Term Market / CER: Agreements Reserve Energy / MCSD EN - Mechanism for Compensation of Surpluses and Deficits of New Energy / MVE - MVE - Sale of energy to the free market through the Surplus Selling Mechanism.
Copel’s Dis Market |  | Number of Customers |  | Consumed Energy (GWh)
| Jun-24 | Jun-23 | Δ% |  | 2Q24 | 2Q23 | Δ% |  | 1Q24 | 1Q23 | Δ%
Residential |  | 4,252,182 | 4,161,476 | 2.2 |  | 2,419 | 2,114 | 14.4 |  | 5,102 | 4,369 | 16.8
Industrial |  | 68,966 | 69,454 | (0.7) |  | 3,227 | 3,143 | 2.7 |  | 6,251 | 6,092 | 2.6
Captive |  | 67,486 | 68,260 | (1.1) |  | 451 | 499 | (9.7) |  | 885 | 973 | (9.0)
Free |  | 1,480 | 1,194 | 24.0 |  | 2,777 | 2,644 | 5.0 |  | 5,366 | 5,118 | 4.8
Commercial |  | 444,675 | 435,017 | 2.2 |  | 1,860 | 1,677 | 10.9 |  | 3,808 | 3,374 | 12.9
Captive |  | 442,703 | 433,450 | 2.1 |  | 1,211 | 1,108 | 9.3 |  | 2,514 | 2,276 | 10.5
Free |  | 1,972 | 1,567 | 25.8 |  | 648 | 569 | 14.0 |  | 1,295 | 1,098 | 17.9
Rural |  | 319,352 | 326,887 | (2.3) |  | 700 | 624 | 12.3 |  | 1,440 | 1,304 | 10.5
Captive |  | 319,264 | 326,833 | (2.3) |  | 647 | 584 | 10.8 |  | 1,337 | 1,224 | 9.3
Free |  | 88 | 54 | 63.0 |  | 53 | 40 | 33.0 |  | 103 | 80 | 28.8
Others |  | 56,041 | 54,472 | 2.9 |  | 648 | 626 | 3.5 |  | 1,296 | 1,243 | 4.3
Captive |  | 56,017 | 54,460 | 2.9 |  | 631 | 625 | 1.1 |  | 1,274 | 1,239 | 2.8
Free |  | 24 | 12 | 100.0 |  | 17 | 2 | 857.9 |  | 22 | 4 | 529.0
Total Captive Market |  | 5,137,652 | 5,044,479 | 1.8 |  | 5,359 | 4,930 | 8.7 |  | 11,112 | 10,081 | 10.2
Total Free Market |  | 3,564 | 2,827 | 26.1 |  | 3,495 | 3,254 | 7.4 |  | 6,786 | 6,300 | 7.7
Supply to Concessionaries |  | 7 | 7 | - |  | 259 | 238 | 8.7 |  | 499 | 460 | 8.5
Total Grid Market |  | 5,141,223 | 5,047,313 | 1.9 |  | 9,113 | 8,423 | 8.2 |  | 18,396 | 16,841 | 9.2
Micro and Mini Distributed Energy Generation |  | 361,460 | 277,977 | 30.0 |  | (612) | (421) | 45.1 |  | (1,278) | (852) | 50.0
Total Billed Market |  |  |  |  |  | 8,501 | 8,001 | 6.2 |  | 17,118 | 15,989 | 7.1

RESULTS | 2Q24 | 39 |

Exhibit III - ENERGY MARKET> TARIFFS

Supply Tariff (R$/MWh) | Amount Average MW | Jun-23 | Jun-22 | Δ% | Product Class* | Validity* |
Copel Geração e Transmissão |  |  |  |  |  |  |
Auction CCEAR 2011 - 2040 ( HPP Mauá) | 95 | 294.51 | 283.09 | 4.0% | SP100 | 07.01.2020 | 12.31.2040
Auction CCEAR 2013 - 2042 (SHP Cavernoso II) | 7 | 318.47 | 305.81 | 4.1% | SP100 | 01.01.2018 | 12.31.2042
Auction - CCEAR 2015 - 2044 (HPP Colíder) | 121 | 225.64 | 216.84 | 4.1% | SP89 | 01.01.2019 | 12.31.2044
Auction - CCEAR 2018 - 2048 (HPP Baixo Iguaçu) | 35 | 234.60 | 224.93 | 4.3% | SP89 | 11.12.2018 | 11.11.2048
Auction - CCEAR 2009 - 2016 (Salto Caxias) |  |  | 247.01 | - | - | - | -
Auction - CCEAR 2024 - 2053 (SHP Bela Vista) | 14 | 262.14 |  | - | - | - | -
Copel Distribuição |  |  |  |  |  |  |
Concession holders in the State of Paraná | 14 | 274.92 | 265.11 | 3.7% | - | - | -
Total / Tariff Weighted Average Supply | 285 | 256.13 | 233.45 | 9.7% | - | - | -
Contains PIS and COFINS. Net of ICMS.
*GSF renegotiation ​ |  |  |
Purchase Tariff - Copel Distribuição (R$/MWh) | Amount Average MW | Jun-23 | Jun-22 | Δ% |  |  |
Itaipu 1 | 493.2 | 244.25 | 247.70 | -1.4% |  |  |
Auction – CCEAR 2010 – H30 | 65.1 | 304.15 | 292.64 | 3.9% |  |  |
Auction – CCEAR 2010 – T15 2 | 60.1 | 361.94 | 193.39 | 87.2% |  |  |
Auction – CCEAR 2011 – H30 | 53.7 | 313.58 | 301.71 | 3.9% |  |  |
Auction – CCEAR 2011 – T15 2 | 53.7 | 264.39 | 247.77 | 6.7% |  |  |
Auction – CCEAR 2012 – T15 2 | 107.5 | 186.17 | 177.61 | 4.8% |  |  |
Auction – CCEAR 2016 – T20 2 | 26.6 | 229.22 | 221.18 | 3.6% |  |  |
Angra | 97.7 | 356.25 | 339.88 | 4.8% |  |  |
CCGF 3 | 415.4 | 186.90 | 135.00 | 38.4% |  |  |
Santo Antônio | 128.3 | 194.61 | 187.24 | 3.9% |  |  |
Jirau | 213.5 | 171.22 | 164.75 | 3.9% |  |  |
Others Auctions 4 | 724.7 | 227.16 | 209.91 | 8.2% |  |  |
Total / Average Purchuse Tariff | 2,439.5 | 228.63 | 206.49 | 10.7% |  |  |
Contains PIS and COFINS
1 Furnas transport charge not included.
2 Average auction price restated according as bilateral payment to vendors. It does not include hiring effects recorded by the CCEE.
3 Contract of quotas of assured power of those HPPs which concessions were extended pursuant the new rules of Law 12783/13.
4 Products average price, does not include PROINFA.
*The table has been updated for all periods as new calculation methodology for average prices, a result of the 4th phase of the Public Hearing 78/2011 Aneel approved on 03.28.2016.
Retail Tariff - Copel Distribuição (R$/MWh) |  | Jun-23 | Jun-22 | Δ% |  |  |
Industrial |  | 555.88 | 504.17 | 10.3% |  |  |
Residential |  | 546.46 | 528.18 | 3.5% |  |  |
Commercial |  | 609.36 | 594.03 | 2.6% |  |  |
Rural |  | 596.42 | 544.95 | 9.4% |  |  |
Other |  | 597.68 | 409.25 | 46.0% |  |  |
Retail Tariff supply average tariff |  | 615.21 | 579.01 | 6.3% |  |  |
Demand average tariff (R$/kW) |  | 37.85 | 29.62 | 27.8% |  |  |
Does not consider tariff flags, Pis/Pasep and net of ICMS.

RESULTS | 2Q24 | 40 |

Exhibit III - ENERGY MARKET> ELECTRICITY PURCHASED AND CHARGES

|  |  |  |  |  | R$'000
Electricity Purchased for Resale | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
Purchase of energy in the regulated party - CCEAR | 976,498 | 906,501 | 7.7 | 1,932,015 | 1,831,966 | 5.5
Itaipu Binacional | 241,436 | 252,335 | (4.3) | 454,522 | 465,252 | (2.3)
Câmara de Comercialização de Energia - CCEE | 106,772 | 125,269 | (14.8) | 172,606 | 224,815 | (23.2)
Micro and mini generators and customer repurchase | 381,975 | 250,008 | 52.8 | 809,918 | 499,177 | 62.3
Proinfa | 84,495 | 92,063 | (8.2) | 168,712 | 183,476 | (8.0)
Bilateral Agreements | 385,594 | 458,634 | (15.9) | 789,163 | 910,577 | (13.3)
Fair value in the purchase and sale of energy | 31,042 | - | - | 43,881 | - | -
(-) PIS/Pasep and Cofins | (194,878) | (207,218) | (6.0) | (384,416) | (416,696) | (7.7)
TOTAL | 2,012,934 | 1,877,592 | 7.2 | 3,986,401 | 3,698,567 | 7.8
|  |  |  |  |  | R$'000
Charges of the main distribution and transmission grid | 2Q24 | 2Q23 | Δ% | 1H24 | 1H23 | Δ%
Itaipu transportation charges | 56,470 | 39,257 | 43.8 | 109,586 | 75,969 | 44.3
System Service Charges - ESS | 9,375 | 7,996 | 17.2 | 22,458 | 12,035 | 86.6
System usage charges | 665,902 | 591,830 | 12.5 | 1,328,416 | 1,165,169 | 14.0
Charge reserve energy - EER | 116,058 | 114,099 | 1.7 | 221,736 | 252,754 | (12.3)
(-) PIS / Pasep and Cofins taxes on charges for use of power grid | (87,521) | (76,004) | 15.2 | (173,838) | (152,291) | 14.1
TOTAL | 760,284 | 677,178 | 12.3 | 1,508,358 | 1,353,636 | 11.4

RESULTS | 2Q24 | 41 |

Exhibit III - ENERGY MARKET> ENERGY BALANCE

|  |  |  |  | (average MW)
Energy Balance - Copel GET - Jun-24 | 2024 | 2025 | 2026 | 2027 | 2028
Own Resources GeT | 2,084 | 2,062 | 2,068 | 2,071 | 2,079
GeT (1) | 1,492 | 1,470 | 1,473 | 1,466 | 1,454
GPS (CCGF) (2) | 73 | 73 | 73 | 73 | 73
Bela Vista + FDA | 519 | 519 | 522 | 532 | 552
Own Resources SPP and Wind Farm | 544 | 544 | 544 | 544 | 544
Purchases | 73 | 64 | - | - | -
TOTAL OWN RESOURCES + SOLD | 2,701 | 2,670 | 2,612 | 2,615 | 2,623
TOTAL SOLD | 2,365 | 2,243 | 1,729 | 1,489 | 1,225
Sales (Regulated) | 766 | 781 | 781 | 781 | 780
Sales (Regulated) % | 28% | 29% | 30% | 30% | 30%
Sales (Free Market) | 1,599 | 1,462 | 948 | 708 | 445
Sales (Free Market) % | 60% | 55% | 37% | 27% | 17%
Total Available | 334 | 427 | 882 | 1125 | 1396
Total Available (%) | 12% | 16% | 33% | 43% | 53%
Avarege price of energy sold (R$) | 175.71 | 172.36 | 179.33 | 184.88 | 198.13
Reference: June/24
Note: Considers Assured Power updated by Ordinance No. 709/2022 for: FDA, Segredo and Salto Caxias.
(1) Includes Mauá and Baixo Iguaçu Power Plants (proportional to the stake in the project) and GPS 30% (ex-CCGF). Does not include Elejor and Foz do Chopim.
(2) GPS 70% (quota regime).
(3) Does not include Voltália Wind Complex.
(3) The GPS CCGF RAG is not considered in the calculation of average prices.

RESULTS | 2Q24 | 42 |

Exhibit III - ENERGY MARKET> WIND POWER PRICES

Wind Farms - Sold | Auction ¹ | Price (R$)² | Certification | Amount MW average/year | Start of Supply | End of Supply
São Bento Energia, Invest. e Part. S.A. |  |  |  |  |  |
GE Boa Vista S.A. | 2º LFA (08/26/2010) | 307.89 | P50 | 5.70 | 01.01.2013 | 12.31.2032
GE Farol S.A. | 298.92 | P50 | 9.10
GE Olho D’Água S.A. | 298.92 | P50 | 14.90
GE São Bento do Norte S.A. | 298.92 | P50 | 14.00
Copel Brisa Potiguar S.A. |  |  |  |  |  |
Nova Asa Branca I Energias Renováveis S.A. | 2º LFA (08/26/2010) | 302.11 | P50 | 13.20 | 01.01.2013 | 12.31.2032
Nova Asa Branca II Energias Renováveis S.A. | 302.11 | P50 | 12.80
Nova Asa Branca III Energias Renováveis S.A. | 302.11 | P50 | 12.50
Nova Eurus IV Energias Renováveis S.A. | 302.11 | P50 | 13.70
Santa Maria Energias Renováveis S.A. | 4º LER (08/18/2011) | 212.91 | P50 | 15.70 | 07.01.2014 | 06.30.2034
Santa Helena Energias Renováveis S.A. | 212.91 | P50 | 16.00
Ventos de Santo Uriel S.A. | 211.26 | P50 | 9.00
Cutia |  |  |  |  |  |
UEE Cutia S.A. | 6º LER (10/31/2014) | 250.44 | P90 | 9.60 | 10.01.2017 | 09.30.2037
UEE Esperança do Nordeste S.A. | 250.44 | P90 | 9.10
UEE Guajiru S.A. | 250.44 | P90 | 8.30
UEE Jangada S.A. | 250.44 | P90 | 10.30
UEE Maria Helena S.A. | 250.44 | P90 | 12.00
UEE Paraíso dos Ventos do Nordeste S.A. | 250.44 | P90 | 10.60
UEE Potiguar S.A. | 250.44 | P90 | 11.30
Bento Miguel |  |  |  |  |  |
CGE São Bento do Norte I S.A. | 20ª LEN (11/28/2014) | 237.22 | P90 | 9.70 | 01.01.2019 | 12.31.2038
CGE São Bento do Norte II S.A. | 237.22 | P90 | 10.00
CGE São Bento do Norte III S.A. | 237.22 | P90 | 9.60
CGE São Miguel I S.A. | 237.22 | P90 | 8.70
CGE São Miguel II S.A. | 237.22 | P90 | 8.40
CGE São Miguel III S.A. | 237.22 | P90 | 8.40
Vilas |  |  |  |  |  |
Vila Ceará I (Antiga Vila Paraíba IV) | 28ª LEN (08/31/2018) | 127.55 | P90 | 8.20 | 01.01.2024 | 12.31.2043
Vila Maranhão I | 127.55 | P90 | 8.30
Vila Maranhão II | 127.55 | P90 | 8.30
Vila Maranhão III (Antiga Vila Paraíba III) | 127.55 | P90 | 8.20
Vila Mato Grosso (Antiga Vila Alagoas III) | 29ª LEN (06/28/2019) | 106.40 | P90 | 3.30 | 01.01.2023 | 12.31.2042
Jandaira |  |  |  |  |  |
Jandaira I | 30ª LEN (10/18/2019) | 130.12 | P90 | 1.60 | 01.01.2025 | 12.31.2044
Jandaira II | 130.12 | P90 | 4.10
Jandaira III | 130.12 | P90 | 4.40
Jandaira IV | 130.12 | P90 | 4.30
Aventura |  |  |  |  |  |
Aventura II | 26º LEN (20/12/2017) | 137.56 | P90 | 11.70 | 01.01.2023 | 12.31.2042
Aventura III | 137.56 | P90 | 12.80
Aventura IV | 137.56 | P90 | 14.10
Aventura V | 137.56 | P90 | 15.00
Santa Rosa & Mundo Novo |  |  |  |  |  |
Santa Rosa & Mundo Novo I | 26º LEN (20/12/2017) | 140.39 | P90 | 16.50 | 01.01.2023 | 12.31.2042
Santa Rosa & Mundo Novo II | 140.39 | P90 | 17.00
Santa Rosa & Mundo Novo III | 140.39 | P90 | 18.00
Santa Rosa & Mundo Novo IV | 140.39 | P90 | 7.50
Santa Rosa & Mundo Novo V | 140.39 | P90 | 8.10
Voltália3 |  |  |  |  |  |
Carnaúbas | 04ª LER (08/18/2011) | 206.52 | - | 13.10 | 07.01.2014 | 06.30.2034
Reduto | 206.52 | - | 13.90
Santo Cristo | 206.52 | - | 14.80
São João | 206.52 | - | 14.30
¹LFA - Alternative Sources Auction/LER - Reserve Energy Auction/LEN - New Energy Auction.
² Price updated by IPCA until Jun/24 (Reference Jul/24). Source: CCEE
3 Values presented refer to 100% of the Complex. Copel has a 49% stake in the project.

RESULTS | 2Q24 | 43 |

Exhibit III - ENERGY MARKET> ENERGY FLOW

|  |  |  |  |  |  |  |  |  |  |  | GWh
Energy Flow | COPEL DIS | COPEL GET + FDA + BELA VISTA | WIND POWER | COPEL COM | ELIMINATIONS | CONSOLIDATED
2Q24 | 2Q23 | 2Q24 | 2Q23 | 2Q24 | 2Q23 | 2Q24 | 2Q23 | 2Q24 | 2Q23 | 2Q24 | 2Q23
Own Generation |  |  | 5,389 | 3,628 | 682 | 703 |  |  |  |  | 6,071 | 4,331
Purchased energy | 5,707 | 5,874 | 177 | 397 | 36 | 0 | 5,527 | 5,305 | 3,554 | 3,212 | 7,893 | 8,364
Copel Mercado Livre |  |  | 93 | 68 | 36 | 0 |  |  | 129 | 68 | 0 | 0
Companies of the group | 60 | 58 |  |  |  |  | 3,365 | 3,086 | 3,425 | 3,144 | 0 | 0
Itaipu | 1,134 | 1,187 |  |  |  |  |  | 0 |  |  | 1,134 | 1,187
Auction – CCEAR | 3,192 | 3,199 |  |  |  |  |  | 0 |  |  | 3,192 | 3,199
CCEE (MCP) | 57 |  |  | 296 |  |  |  | 0 |  |  | 57 | 296
Angra | 213 | 217 |  |  |  |  |  |  |  |  | 213 | 217
CCGF | 933 | 1,092 |  |  |  |  |  |  |  |  | 933 | 1,092
Proinfa | 105 | 103 |  |  |  |  |  |  |  |  | 105 | 103
Other (1) | 13 | 18 |  |  | 0 |  | 2,162 | 2,209 |  |  | 2,175 | 2,227
Elejor |  |  |  |  |  |  |  | 10 |  |  | 0 | 10
Dona Francisca |  |  | 33 | 33 |  |  |  |  |  |  | 33 | 33
MRE Receipt |  |  | 51 |  |  |  |  |  |  |  | 51 | 0
Avaiable | 5,707 | 5,874 | 5,566 | 4,025 | 718 | 703 | 5,527 | 5,305 | 3,554 | 3,212 | 13,964 | 12,695
Captive Market | 5,359 | 4,930 |  |  |  |  |  |  |  |  | 5,359 | 4,930
Concessionaires (2) | 25 | 24 |  |  |  |  |  |  |  |  | 25 | 24
CCEE concessionaire supply (3) |  |  | 42 | 38 |  |  |  |  |  |  | 42 | 38
CCEE (MCSD EN Assignments) (4) | 35 | 49 |  |  |  |  |  |  |  |  | 35 | 49
CCEE (MVE) (5) |  |  |  |  |  |  |  |  |  |  | 0 | 0
CCEE (MCP) (6) | 107 | 794 | 123 | 69 | -45 | -63 | 30 | 97 |  |  | 215 | 897
Free Customers |  |  |  |  |  |  | 2,621 | 2,921 |  |  | 2,621 | 2,921
Bilateral Agreements |  |  | 0 | 0 | 119 | 118 | 2,747 | 2,219 |  |  | 2,866 | 2,337
Auction – CCEAR (7) |  |  | 569 | 879 | 627 | 489 |  |  |  |  | 1,196 | 1368
MRE assignment (8) |  |  | 1,527 | 72 |  |  |  |  |  |  | 1,527 | 72
CER (9) |  |  |  |  | 228 | 228 |  |  |  |  | 228 | 228
Copel Mercado Livre |  |  | 3,275 | 2,938 | 90 | 148 |  |  | 3,365 | 3,086 | 0 | 0
Companies of the group |  |  | 30 | 29 | 30 | 29 | 129 | 68 | 189 | 126 | 0 | 0
Losses and Differences (10) | 181 | 77 |  |  | -331 | -246 |  |  |  |  | -150 | -169
(1) Others: Energy purchased by Copel Comercialização. Includes MCSD EM Assignments of Copel Distribuição (purchase)
(2) Energy supply to concessionaires and licensees with their own market below 500GWh/year
(3) Supply of energy to CCEE's agent distributor, through a Regulated Bilateral Contract Agreement - CBR
(4) Assignments MCSD EN - Contractual assignments to other distributors through the New Energy Surplus and Deficit Compensation Mechanism
(5) CCEE (MVE): Financial settlement of energy surpluses from the distributor to the free market through the Surplus Sale Mechanism
(6) CCEE (MCP): Electric Energy Commercialization Chamber (Spot Market).
(7) CCEAR: Energy Trading Agreement in the Regulated Environment.
(8) MRE: Energy Reallocation Mechanism.
(9) CER: Reserve Energy Contract.
(10) Considers the effects of Mini and Micro Distributed Generation (MMGD).
(11) CG: Submarket Center of Gravity (difference between billed and received energy at the CG).
It does not consider the energy produced by UTE Araucária sold on the spot market (MCP).
|  |  |  |  |  |  |  |  |  |  |  | GWh
Energy Flow | COPEL DIS | COPEL GET + FDA + BELA VISTA | WIND POWER | COPEL COM | ELIMINATIONS | CONSOLIDATED
1H24 | 1H23 | 1H24 | 1H23 | 1H24 | 1H23 | 1H24 | 1H23 | 1H24 | 1H23 | 1H24 | 1H23
Own Generation | - | - | 11,387 | 9,126 | 1,323 | 1,536 | - | - |  |  | 12,710 | 10,662
Purchased energy | 11,857 | 12,011 | 263 | 444 | 194 | 106 | 11,569 | 11,198 | 7,648 | 6,987 | 16,235 | 16,772
Copel Mercado Livre | - | - | 93 | 68 | 190 | - | - | - | 283 | 68 | 0 | 0
Companies of the group | 124 | 113 | - | - | - | 106 | 7,241 | 6,700 | 7,365 | 6,919 | 0 | 0
Itaipu | 2,268 | 2,361 | - | - | - | - | - | - | - | - | 2,268 | 2,361
Auction – CCEAR | 6,582 | 6,557 | - | - | - | - | - | - | - | - | 6,582 | 6,557
CCEE (MCP) | 239 | - | - | 296 | - | - | - | - | - | - | 239 | 296
Angra | 426 | 432 | - | - | - | - | - | - | - | - | 426 | 432
CCGF | 1,981 | 2,308 | - | - | - | - | - | - | - | - | 1,981 | 2,308
Proinfa | 211 | 204 | - | - | - | - | - | - | - | - | 211 | 204
Other (1) | 26 | 36 | - | - | 4 | - | 4,328 | 4,478 | - | - | 4,358 | 4,514
Elejor | - | - | - | - | - | - | - | 20 | - | - | 0 | 20
Dona Francisca | - | - | 66 | 66 | - | - | - | - | - | - | 66 | 66
MRE Receipt | - | - | 104 | 14 | - | - | - | - | - | - | 104 | 14
Avaiable | 11,857 | 12,011 | 11,650 | 9,570 | 1,517 | 1642 | 11,569 | 11,198 | 7,648 | 6,987 | 28,945 | 27,434
Captive Market | 11,112 | 10,080 | - | - | - | - | - | - | - | - | 11,112 | 10,080
Concessionaires (2) | 49 | 46 | - | - | - | - | - | - | - | - | 49 | 46
CCEE concessionaire supply (3) | - | - | 88 | 85 | - | - | - | - | - | - | 88 | 85
CCEE (MCSD EN Assignments) (4) | 70 | 97 | - | - | - | - | - | - | - | - | 70 | 97
CCEE (MVE) (5) | - | - | - | - | - | - | - | - | - | - | 0 | 0
CCEE (MCP) (6) | 154 | 1,229 | 322 | 382 | 32 | 64 | 97 | 243 | - | - | 605 | 1,918
Free Customers | - | - | - | - | - | - | 5,229 | 5,848 | - | - | 5,229 | 5,848
Bilateral Agreements | - | - | 4 | 106 | 240 | 249 | 5,960 | 5,039 | - | 106 | 6,204 | 5,288
Auction – CCEAR (7) | - | - | 1,155 | 1,448 | 1,195 | 969 | - | - | - | - | 2,350 | 2417
MRE assignment (8) | - | - | 2,954 | 1,057 | - | - | - | - | - | - | 2,954 | 1,057
CER (9) | - | - | - | - | 464 | 454 | - | - | - | - | 464 | 454
Copel Mercado Livre | - | - | 7,063 | 6,430 | 178 | 270 | - | - | 7,241 | 6,700 | 0 | 0
Companies of the group | - | - | 64 | 62 | 61 | 52 | 283 | 68 | 407 | 181 | 1 | 1
Losses and Differences (10) | 472 | 559 | - | - | (653) | (416) | - | - | - | - | -181 | 143
(1) Others: Energy purchased by Copel Comercialização. Includes MCSD EM Assignments of Copel Distribuição (purchase)
(2) Energy supply to concessionaires and licensees with their own market below 500GWh/year
(3) Supply of energy to CCEE's agent distributor, through a Regulated Bilateral Contract Agreement - CBR
(4) Assignments MCSD EN - Contractual assignments to other distributors through the New Energy Surplus and Deficit Compensation Mechanism
(5) CCEE (MVE): Financial settlement of energy surpluses from the distributor to the free market through the Surplus Sale Mechanism
(6) CCEE (MCP): Electric Energy Commercialization Chamber (Spot Market).
(7) CCEAR: Energy Trading Agreement in the Regulated Environment.
(8) MRE: Energy Reallocation Mechanism.
(9) CER: Reserve Energy Contract.
(10) Considers the effects of Mini and Micro Distributed Generation (MMGD).
(11) CG: Submarket Center of Gravity (difference between billed and received energy at the CG).
It does not consider the energy produced by UTE Araucária sold on the spot market (MCP).

RESULTS | 2Q24 | 44 |

Exhibit III - ENERGY MARKET> ENERGY FLOW

RESULTS | 2Q24 | 45 |

Exhibit IV - OPERATIONAL DATA> INDICATORS SUMMARY

MANAGEMENT |  |  |  |  |  |
Copel Staff List | 2019 | 2020 | 2021 | 2022 | 2023 | jun-24
Geração e Transmissão | 1,620 | 1,533 | 1,523 | 1,487 | 1,477 | 1,407
Distribuição | 4,964 | 4,641 | 4,430 | 4,257 | 4,203 | 4,058
Telecomunicações | 412 | 355 | - | - | - | -
Holding | 61 | 96 | 169 | 84 | 83 | 77
Comercialização | 38 | 42 | 44 | 47 | 41 | 42
Serviços | - | - | - | 217 | - | -
TOTAL | 7,095 | 6,667 | 6,166 | 6,092 | 5,804 | 5,584
Cotrolated Staff List | 2019 | 2020 | 2021 | 2022 | 2023 | jun-24
Compagás | 148 | 142 | 133 | 132 | 129 | 126
UEG Araucária | 16 | 17 | 15 | 15 | 14 | 13
Elejor | 7 | 7 | 7 | 7 | 7 | 7
GENERATION |  |  |  |  |  |
Copel GET | Amount | Installed Capacity (MW) | Assured Power (Average MW)
Hydroelectric | 18 |  | 4,868.5 |  | 2,067.9 |
Thermoelectric | 1 |  | 20.0 |  | 17.7 |
Wind | 43 |  | 1,130.2 |  | 561.3 |
Copel GET (Interest) |  | Proportional installed capacity (MW) | Proporcional Assured Power (Average MW)
Hydroelectric | 3 |  | 299.6 |  | 155.2 |
Total Copel GET |  |  | 6,318.3 |  | 2,802.1 |
Other Interest Copel |  | Proportional installed capacity (MW) | Proporcional Assured Power (Average MW)
Hydroelectric | 5 |  | 201.3 |  | 109.7 |
Wind | 4 |  | 53.2 |  | 28.0 |
Solar | 1 |  | 1.1 |  | - |
Total Other Interest | 10 |  | 255.6 |  | 137.7 |
TOTAL Copel Group |  |  | 6,573.9 |  | 2,939.8 |
TRANSMISSION |  |  |  |  |  |
Copel GeT | Amount |  | APR (R$ million)
Transmission Lines (km) |  | 3,705 |  | 1,062.2
Substation (amount) |  | 45 |
Interest | Amount |  | Proporcional APR (R$ million)
Transmission Lines (km) |  | 5,980 |  | 532.6
Substation (amount) |  | 8 |
TOTAL | TL | 9,685 |  | 1,594.8
Substation | 53 |
DISTRIBUTION |  |  |  |  |  |
Distribution lines (km) | 212,926 |  |  | Captive customers | 5,137,652 |
Substations | 396 |  |  | Customers by distribution employee | 1,266 |
Installed power substations (MVA) | 12,088 |  |  | DEC (in hundredths of an hour and minute) | 5.82 |
Municipalities served | 395 |  |  | FEC (number of outages) | 5.55 |
Locations served | 1,068 |  |  |  |  |
MERCADO LIVRE |  |  |  |  |  |
Number of contracts | 1,532 |  |  |  |  |
Energy sold (GWh) | 5,527 |  |  |  |  |

RESULTS | 2Q24 | 46 |

Exhibit IV - OPERATIONAL DATA> GENERATION

COPEL GET |  |  |  |
| Installed Capacity (MW) | Assured Power (Average MW) | Generation 1S24 (GWh)* | Concession Expires
Hydroelectric Power Plants | 4,868.5 | 2,067.9 | 11,231.2 |
Large hydroelectric power plant (HPP) | 4,772.0 | 2,006.8 | 10,987.6 |
Gov. Bento Munhoz da Rocha Netto (Foz do Areia)(5) | 1,676.0 | 575.3 | 3,137.8 | 12.21.2024
Gov. Ney Aminthas de B. Braga (Segredo)(5) | 1,260.0 | 558.3 | 3,191.0 | 09.25.2032
Gov. José Richa (Salto Caxias)(5) | 1,240.0 | 575.4 | 3,289.8 | 03.20.2033
Gov. Parigot de Souza (1)(5) | 260.0 | 103.6 | 624.2 | 01.03.2053
- Regime de Cotas (70%) | 182.0 | 72.5 | 436.9
- Copel GeT(30%) | 78.0 | 31.1 | 187.3
Colíder(5) | 300.0 | 178.1 | 662.8 | 01.30.2046
Guaricana(5) | 36.0 | 16.1 | 82.1 | 07.21.2028
Small hydroelectric power station (SHP) | 86.9 | 55.9 | 221.6 |
Bela Vista(2) | 29.8 | 18.6 | 72.3 | 01.02.2041
Cavernoso (5) | 1.3 | 1.0 | 0.5 | 06.23.2033
Cavernoso II(5) | 19.0 | 10.6 | 31.7 | 12.06.2050
Chaminé (5) | 18.0 | 11.6 | 58.8 | 08.02.2028
Apucaraninha (5) | 10.0 | 6.7 | 26.3 | 01.27.2027
Derivação do Rio Jordão (5) | 6.5 | 5.9 | 25.9 | 06.21.2032
São Jorge (5) | 2.3 | 1.5 | 6.2 | 07.24.2026
hydroelectric power plant (HPP) | 9.6 | 5.2 | 21.9 |
Marumbi | 4.8 | 2.4 | 14.6 | (6)
Chopim I | 2.0 | 1.5 | 2.8 | (3)
Melissa | 1.0 | 0.6 | 1.2 | (3)
Salto do Vau | 0.9 | 0.6 | 3.2 | (3)
Pitangui | 0.9 | 0.1 | 0.2 | (3)
Thermal Power Plant | 20.0 | 17.7 | 2.3 |
Figueira | 20.0 | 17.7 | 2.3 | 03.27.2019
Wind Power Plants | 1,130.2 | 561.3 | 1,308.5 |
Eólica de Palmas (4) | 2.5 | 0.4 | 1.3 | 09.29.2029
São Bento Energia, Invest. e Part. S.A. | 94.0 | 38.1 | 89.0 |
GE Boa Vista S.A. | 14.0 | 5.2 | 10.2 | 04.28.2046
GE Farol S.A. | 20.0 | 8.8 | 19.0 | 04.20.2046
GE Olho D’Água S.A. | 30.0 | 12.8 | 31.0 | 06.01.2046
GE São Bento do Norte S.A. | 30.0 | 11.3 | 28.9 | 05.19.2046
Copel Brisa Potiguar S.A. | 183.6 | 89.4 | 154.4 |
Nova Asa Branca I Energias Renováveis S.A. | 27.0 | 12.1 | 22.6 | 04.25.2046
Nova Asa Branca II Energias Renováveis S.A. | 27.0 | 11.9 | 21.6 | 05.31.2046
Nova Asa Branca III Energias Renováveis S.A. | 27.0 | 12.3 | 19.7 | 05.31.2046
Nova Eurus IV Energias Renováveis S.A. | 27.0 | 12.4 | 25.2 | 04.27.2046
Santa Maria Energias Renováveis S.A. | 29.7 | 15.7 | 18.3 | 05.08.2047
Santa Helena Energias Renováveis S.A. | 29.7 | 16.0 | 32.0 | 04.09.2047
Ventos de Santo Uriel S.A. | 16.2 | 9.0 | 15.2 | 04.09.2047
Complexo Eólico Cutia | 180.6 | 71.4 | 197.9 |
UEE Cutia S.A. | 23.1 | 9.6 | 26.8 | 01.05.2042
UEE Esperança do Nordeste S.A. | 27.3 | 9.1 | 25.1 | 05.11.2050
UEE Guajiru S.A. | 21.0 | 8.3 | 20.1 | 01.05.2042
UEE Jangada S.A. | 27.3 | 10.3 | 33.4 | 01.05.2042
UEE Maria Helena S.A. | 27.3 | 12.0 | 31.6 | 01.05.2042
UEE Paraíso dos Ventos do Nordeste S.A. | 27.3 | 10.6 | 30.0 | 05.11.2050
UEE Potiguar S.A. | 27.3 | 11.5 | 31.0 | 05.11.2050
Complexo Eólico Bento Miguel | 132.3 | 58.7 | 136.7 |
CGE São Bento do Norte I S.A. | 23.1 | 10.1 | 26.5 | 08.04.2050
CGE São Bento do Norte II S.A. | 23.1 | 10.8 | 27.0 | 08.04.2050
CGE São Bento do Norte III S.A. | 23.1 | 10.2 | 22.4 | 08.04.2050
CGE São Miguel I S.A. | 21.0 | 9.3 | 20.3 | 08.04.2050
CGE São Miguel II S.A. | 21.0 | 9.1 | 20.2 | 08.04.2050
CGE São Miguel III S.A. | 21.0 | 9.2 | 20.3 | 08.04.2050
Complexo Eólico Vilas (8) | 186.7 | 98.6 | 189.9 |
Vila Ceará I (Antiga Vila Paraíba IV) | 32.0 | 17.8 | 34.1 | 01.14.2054
Vila Maranhão I | 32.0 | 17.8 | 34.5 | 01.11.2054
Vila Maranhão II | 32.0 | 17.8 | 34.8 | 01.14.2054
Vila Maranhão III (Antiga Vila Paraíba III) | 32.0 | 16.6 | 32.2 | 01.14.2054
Vila Mato Grosso (Antiga Vila Alagoas III) | 58.9 | 28.6 | 54.3 | 12.06.2054
Complexo Jandaira | 90.1 | 46.9 | 112.3 |
Jandaira I | 10.4 | 5.6 | 16.2 | 04.02.2055
Jandaira II | 24.3 | 12.3 | 30.2 | 04.02.2055
Jandaira III | 27.7 | 14.8 | 36.7 | 04.02.2055
Jandaira IV | 27.7 | 14.2 | 29.1 | 04.02.2055
Aventura 9 | 105.0 | 65.0 | 186.2 |
Aventura II | 21.0 | 13.1 | 37.2 | 06.05.2053
Aventura III | 25.2 | 15.5 | 43.2 | 06.11.2053
Aventura IV | 29.4 | 18.5 | 54.7 | 06.05.2053
Aventura V | 29.4 | 17.9 | 51.0 | 06.05.2053
Santa Rosa e Mundo Novo 9 | 155.4 | 92.8 | 240.8 |
Santa Rosa e Mundo Novo I | 33.6 | 17.3 | 39.3 | 06.04.2053
Santa Rosa e Mundo Novo II | 29.4 | 17.2 | 50.4 | 06.04.2053
Santa Rosa e Mundo Novo III | 33.6 | 21.5 | 58.3 | 06.04.2053
Santa Rosa e Mundo Novo IV | 33.6 | 21.0 | 56.6 | 06.01.2053
Santa Rosa e Mundo Novo V | 25.2 | 15.8 | 36.2 | 06.01.2053
TOTAL | 6,018.7 | 2,646.9 | 12,542.0 |
(1) RAG of R$167.9 million, updated by Aneel's Resolution No. 3,353, of July 23, 2024. (2) In partial operation, entry into commercial operation of the fourth generating unit scheduled for 2022. (3) Power plants exempted from concession, are only registered with ANEEL. (4) Assured power considered the average wind generation. (5) Extension of Grant according to REH 2919/2021, 2932/2021 and 3.242/2023. (6) Under approval by ANEEL. | (7) Assured Power updated by Ordinance N°709/2022 for: FDA, Segredo, Salto Caxias and GPS, effective from January/2023. (8) Started up in test operation on 04/25/2022, according to ANEEL Dispatch No. 1047/2022. In commercial operation since 12/07/2022, by ANEEL order No. 2502/2022. (9) Complexes Aventura and Santa Rosa & Novo Mundo joined the Company's portfolio in Jan/23. * Considers internal consumption of generators and generation in commercial operation. ** Plant do not participate in the MRE.

RESULTS | 2Q24 | 47 |

Exhibit IV - OPERATIONAL DATA > GENERATION

INTEREST |  |  |  |  |  |
Enterprise | Partners | Installed Capacity (MW) | Assured Power 1 (Average MW) | Proportional installed capacity (MW) | Proporcional Assured Power (Average MW) | Concession Expires
Hydroelectric Power Plants |  | 1,111.7 | 586.8 | 500.9 | 264.9 |
Large hydroelectric power plant (HPP) |  | 1,076.5 | 561.5 | 486.2 | 254.2 |
HPP Gov. Jayme Canet Junior (Mauá) 6 (Consórcio Energético Cruzeiro do Sul) | COPEL GeT - 51% Eletrosul - 49% | 361.0 | 188.5 | 184.1 | 96.1 | 06.28.2049
HPP Baixo Iguaçu (Consórcio Empreendedor Baixo Iguaçu) | COPEL GeT - 30% Geração Céu Azul - 70% | 350.2 | 172.4 | 105.1 | 51.7 | 12.03.2049
HPP Santa Clara (Elejor) | COPEL - 70% Paineira Participações - 30% | 120.2 | 66.0 | 84.2 | 46.2 | 05.10.2040
HPP Fundão (Elejor) | COPEL - 70% Paineira Participações - 30% | 120.2 | 62.1 | 84.1 | 43.5 | 06.11.2040
HPP Dona Francisca (DFESA) | COPEL - 23,03% Gerdau - 53,94% Celesc - 23,03% | 125.0 | 72.5 | 28.8 | 16.7 | 09.21.2037
Small hydroelectric power station (SHP) |  | 29.1 | 20.4 | 10.4 | 7.3 |
SHP Arturo Andreoli 6 (Foz do Chopim) | COPEL GeT - 35,77% Silea Participações - 64,23% | 29.1 | 20.4 | 10.4 | 7.3 | 07.07.2034
Hydroelectric Generating Centers (CGH) |  | 6.1 | 4.9 | 4.3 | 3.4 |
CGH Santa Clara I (Elejor) | COPEL - 70% Paineira Participações - 30% | 3.6 | 2.8 | 2.5 | 2.0 | (2)
CGH Fundão I (Elejor) | COPEL - 70% Paineira Participações - 30% | 2.5 | 2.1 | 1.7 | 1.5 | (2)
Wind Power Plants |  | 108.0 | 57.1 | 53.2 | 28.0 |
Voltalia - São Miguel do Gostoso (5 parques) | COPEL- 49% Voltalia- 51% | 108.0 | 57.1 | 53.2 | 28.0 | (4)
Solar |  | 2.3 | - | 1.1 | - |
Solar Paraná 5 | COPEL - 49% | 2.3 | - | 1.1 | - | 09.15.2046
TOTAL |  | 1,222.0 | 643.9 | 555.2 | 292.9 |
1 Assured power updated by Ordinance No. 709/2022 of: HPP Mauá, Santa Clara, Fundão and Dona Francisca.
2 Elejor requested the reclassification of its Small Hydroelectric Power Plants - (SHPs) Fundão I and Santa Clara I to Hydroelectric Generating Centers (CGHs), as amended by Art. 8 of Law 9074/1995. This was formalized through ANEEL Authorizing Resolutions 14,744 and 14,745 of 06/20/2023, with the plants exempted from concession, having only registration with ANEEL.
3 The Concession Expires of the wind farm concessions are respectively: Carnaúbas (04.09.2047), Reduto (04.16.2047), Santo Cristo (04.18.2047), São João (03.26.2047).
4 Holding of 6 SCPs operating in the field of distributed generation (photovoltaic plants): Pharma Solar II, Pharma Solar III, Pharma Solar IV, in commercial operation, e Bandeirantes Solar I, Bandeirantes Solar II e Bandeirantes Solar III, in pre-operational.
5 Extension of Grant according to REH 3.242/2023.

RESULTS | 2Q24 | 48 |

Exhibit IV - OPERATIONAL DATA > TRANSMISSION

Subsidiary / SPC | Contract | Enterprise | TL |  | APR ¹ (R$ milhões) | Concession Expiration
Extension (km)2 | Amount | MVA
Copel GeT | 060/20013 | Several | 2,129 | 35 | 12,815 | 662.6 | 01.01.2043
Copel GeT | 075/20014 | TL Bateias - Jaguariaiva | 138 | - | - | 17.0 | 08.17.2031
Copel GeT | 006/2008 | TL Bateias - Pilarzinho | 32 | - | - | 2.8 | 03.17.2038
Copel GeT | 027/2009 | TL Foz - Cascavel Oeste | 117 | - | - | 16.6 | 11.19.2039
Copel GeT | 010/2010 | TL Araraquara II — Taubaté | 334 | - | - | 45.3 | 10.06.2040
Copel GeT | 015/2010 | SE Cerquilho III | - | 1 | 300 | 7.3 | 10.06.2040
Copel GeT | 022/2012 | TL Foz do Chopim - Salto Osório LT Londrina - Figueira | 102 | - | - | 8.1 | 08.27.2042
Copel GeT | 002/2013 | TL Assis — Paraguaçu Paulista II | 83 | 1 | 150 | 11.7 | 02.25.2043
Copel GeT | 005/2014 | TL Bateias - Curitiba Norte | 31 | 1 | 300 | 13.3 | 01.29.2044
Copel GeT | 021/2014 | TL Foz do Chopim - Realeza | 52 | 1 | 300 | 13.5 | 09.05.2044
Copel GeT | 022/2014 | TL Assis – Londrina | 122 | - | - | 28.1 | 09.05.2044
Copel GeT | 006/165 | Lot E: TL Baixo Iguaçu - Realeza; TL Uberaba - Curitiba Centro; TL Curitiba Leste - Blumenau; SE Medianeira; SE Curitiba Centro; SE Andirá leste; Other Sections | 255 | 4 | 900 | 160.9 | 04.07.2046
Costa Oeste Copel Get - 100% | 001/2012 | TL Cascavel Norte - Cascavel Oeste TL Cascavel Norte - Umuarama Sul SE Umuarama Sul | 159 | 1 | 300 | 19.7 | 01.12.2042
Marumbi Copel GeT - 100% | 008/2012 | TL Curitiba - Curitiba Leste | 29 | 1 | 672 | 28.3 | 05.10.2042
Uirapuru Transmissora Copel GeT - 100% | 002/20056 | TL Ivaiporã - Londrina | 122 | - | - | 27.0 | 03.04.2035
Subtotal Copel GeT 7 |  |  | 3,705 | 45 | 15,737 | 1,062.2 |
Caiuá Transmissora Copel GeT - 49% Elecnor - 51% | 007/2012 | TL Guaíra - Umuarama Sul TL Cascavel Norte - Cascavel Oeste SE Santa Quitéria / SE Cascavel Norte | 142 | 2 | 700 | 17.0 | 05.10.2042
Integração Maranhense Copel GeT - 49% Elecnor - 51% | 011/2012 | TL Açailandia - Miranda II | 365 | - | - | 25.6 | 05.10.2042
Matrinchã Copel GeT - 49% State Grid - 51% | 012/2012 | TL Paranaíta - Ribeirãozinho | 2,033 | 4 | 800 | 138.8 | 05.10.2042
Guaraciaba Copel GeT - 49% State Grid - 51% | 013/2012 | TL Ribeirãozinho - Marimbondo | 930 | 1 | - | 71.7 | 05.10.2042
Paranaíba Copel GeT - 24,5% Furnas - 24,5% State Grid - 51% | 007/2012 | TL Barreiras II - Pirapora II | 967 | - | - | 47.7 | 05.02.2043
Cantareira Copel GeT - 49% Elecnor - 51% | 19/2014 | TL Estreito - Fernão Dias | 656 | - | - | 70.7 | 09.05.2044
Mata de Santa Genebra Copel GeT - 50,1% Furnas - 49,9% | 001/14 | TL Araraquara II - Bateias | 887 | 1 | 3,600 | 161.1 | 05.14.2044
Subtotal SPCs 8 |  |  | 5,980 | 8 | 5,100 | 532.6 |
Total |  |  | 9,685 | 53 | 20,837 | 1,594.8 |
1 Proportional to Copel's interest in the project. Values referring to the 2023/2024 cycle, effective from July 1, 2024, according to REH 3.348/2024 - Technical Note No. 105/2024 – STR/ANEEL, of July 09, 2024. Considers investments that came into operation until 06/30/2024. ² Considers double circuit sections (circuits that share the same transmission tower). ³ Contract renewed according to Law 12,783/13. The O&M portion is part of the RBSE, under the terms of the Law. It will be received until the end of the concession (Jan/2043). The value of the APR for the 2024-2025 cycle, excluding the RBSE, according to REH 3,3348/2024, is R$ 148.3 million. This amount refers to additional RAP for reinforcements and improvements, in effect when REH 3,348/2024 was published. 4 As of 10.31.2018, the APR was reduced by 50%. 5 The construction of 38 km of sectioning lines was foreseen in the implementation of the Andirá Leste and Medianeira SEs, 2 km of which for Contract 060/2001 and 36 km for LTs that do not belong to Copel GeT, which, despite being included in the APR, in reason for the investment made, will not be added to Copel's assets. 6 As of 07/09/2021, the APR was reduced by 50%. 7 Consolidated Result. 8 Equity Income.

RESULTS | 2Q24 | 49 |

Exhibit IV - OPERATIONAL DATA > DISTRIBUTION

OPERATIONAL DATA |  |  |  |  |  |
Number of Consumers | Locations served | Cities served | Voltage | Number of Substations | MVA | Km of lines
5,137,652 | 1,068 | 395 | 13,8 kV | 0 | 0 | 113,526
34,5 kV | 237 | 1,704 | 91,744
69 kV | 36 | 2,518 | 778
88 kV | 0 | 5 | -
138 kV | 123 | 7,861 | 6,878
|  |  |  | 396 | 12,088 | 212,926
Consumer-to-employee ratio DIS | 2019 | 2020 | 2021 | 2022 | 2023 | Jun-24
Captive Consumers | 4,713,240 | 4,835,852 | 4,926,608 | 5,011,555 | 5,098,006 | 5,137,652
Copel Dis employees | 4,964 | 4,641 | 4,430 | 4,257 | 4,203 | 4,058
Consum/Emp | 949 | 1,042 | 1,112 | 1,177 | 1,213 | 1,266
QUALITY OF SUPPLY |  |  |  |  |  |
| Year | DEC ¹ (hours) | FEC ² (outages) |  |  |
| 2020 | 7.83 | 5.61 |  |  |
| 2021 | 7.20 | 4.76 |  |  |
| 2022 | 7.98 | 5.29 |  |  |
| 2023 | 7.86 | 5.21 |  |  |
| Jun-24 | 8.52 | 5.55 |  |  |
¹ DEC measured in hours and hundredths of an hour ² FEC expressed in number of interruptions and hundredths of a number of interruptions year to date * Values of the last 12 months |  |  |
Period | Technical Loss | Non-Technical Loss | Total loss
Regulatory (1) | Real (2) | Regulatory (3) | Calculated (4) | Regulatory (5) | Total (6)
Jun-20 | 6.05% | 6.04% | 4.70% | 2.17% | 8.18% | 7.03%
Jun-21 | 6.05% | 5.93% | 4.70% | 4.34% | 8.08% | 7.92%
Jun-22 | 5.79% | 5.73% | 4.47% | 4.54% | 7.65% | 7.68%
Jun-23 | 5.79% | 5.78% | 4.47% | 4.55% | 7.57% | 7.61%
Jun-24 | 5.79% | 6.11% | 4.47% | 4.41% | 7.58% | 7.55%
(1) Percentage established in the tariff review;
(2) Technical loss calculated and reported monthly to Aneel;
(3) Percentage established in the tariff review;
(4) Difference between reported total losses and technical losses calculated as a percentage established in the review and the total injected energy, also reported monthly to Aneel;
(5) (Regulatory percentage of PNT x informed BT Market + technical losses calculated as a percentage established in the review and the total energy injected) / Injected energy;
(6) Total loss on injected energy.
NOTE: In the calculation of the distributor's total losses, energy losses inherent to the electric power system (technical losses), commercial losses (mainly due to fraud, theft) and differences related to the shift in the billing schedule and the effects of the portion of mini and micro generation distributed in the Company's network

RESULTS | 2Q24 | 50 |

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date August 7, 2024

COMPANHIA PARANAENSE DE ENERGIA – COPEL
By: | /S/ Daniel Pimentel Slaviero |
| Daniel Pimentel Slaviero Chief Executive Officer |

FORWARD-LOOKING STATEMENTS

This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations.