BR Partners Q3 2026 net income falls 44.3%

Q: What was BRBI's third-quarter 2026 revenue?

BRBI reported consolidated total revenues of R$ 123.3 million for the three months ended September 30, 2026, compared with R$ 133.3 million in the same 2025 period. The company reported a 7.5% decline.

Q: How much net income did BRBI report in the third quarter of 2026?

BRBI reported consolidated net income of R$ 23.5 million for the three months ended September 30, 2026, compared with R$ 42.2 million in the same 2025 period. The company reported a 44.3% decline.

Five announced advisory transactions had R$ 510 million in disclosed volume, while eight capital-markets operations totaled R$ 1.04 billion in issuances.

Available on EDGAR 11/05/2026 - 04:01 PM EST Accepted by SEC EDGAR 11/05/2026 - 04:01 PM EST

Filing Impact

(Moderate)

Filing Sentiment

(Neutral)How Sentiment works

Sentiment and the balance of points

Rhea-AI Sentiment reads the wording of the document, how positive or negative its language is on a 1 to 5 scale. The balance of points shown with the takes weighs what the document actually discloses, so the two can disagree, for example when a trial that missed its main goal is described in upbeat language.

How Sentiment works How the balance works

Form Type

6-K

Rhea-AI Filing Summary

BRBI BR Partners S.A. reported consolidated third-quarter 2026 revenue of R$ 123.3 million, down 7.5% from R$ 133.3 million a year earlier, and net income of R$ 23.5 million, down 44.3% from R$ 42.2 million. For the first nine months, revenue was R$ 388.2 million versus R$ 400.1 million, and net income was R$ 96.3 million versus R$ 130.5 million. Annualized quarterly return on shareholders’ equity was 11.5%; shareholders’ equity was R$ 831.3 million as of September 30, 2026.

Net cash generated from consolidated operating activities was R$ 312.9 million for the first nine months, compared with R$ 93.3 million used in the same 2025 period. Financial Advisory announced five transactions with disclosed volume totaling R$ 510 million. Capital Markets structured eight issuance operations totaling R$ 1.04 billion; derivatives and foreign-exchange trading volume was R$ 4.5 billion. Wealth Management client assets were R$ 6.2 billion at September 30, 2026.

1 point · 0 major

How this balance works

Rhea-AI gives every point it takes from this document a weight. Minor counts 1, Moderate 3 and Major 9, so one Major point outweighs several Minor ones. The bar adds up the weights on each side, and when neither side holds more than 65% of the total the balance reads Mixed.

It reads the document as published, with the same rules for every company, and it does not look at what the market expected or at how the stock traded, so a point can be objectively good on a day the stock falls.

Rhea-AI Sentiment measures something else, the tone of the wording.

How the balance works How Sentiment works

0 major · 2 points

How the balance works

Positive

Moderate pointNine-month operating cash flow was R$ 312.9 million generated, versus R$ 93.3 million used in the same 2025 period.

Negative

Moderate pointThird-quarter revenue declined 7.5% to R$ 123.3 million year over year.
Moderate pointThird-quarter net income declined 44.3% to R$ 23.5 million year over year.

Filing Explained

By September 30, 2026, BRBI had recorded R$50,397 thousand in interim dividends and reported R$37,798 thousand paid.

A Form 6-K is a foreign private issuer’s interim report for material information published in its home market. This filing furnishes the company’s interim financial information for the three- and nine-month periods ended September 30, 2026; its statements record a 2026 interim dividend in equity and report cash dividends paid during the nine-month period.

At September 30, the consolidated Basel ratio was 23.9%; the filing states a Brazilian Central Bank minimum of 10.5%.

The filing reports that a financial instrument measured at fair value through other comprehensive income, amounting to R$ 18,244 thousand, moved from Stage 1 to Stage 3 after significant deterioration in credit quality and became classified as credit-impaired.

A separate financial instrument measured at amortized cost, R$ 14,777 thousand, was written off after being fully provided for; the filing says this had no impact on period profit.

Key Figures

Third-quarter consolidated revenue: R$ 123.3 million Third-quarter consolidated net income: R$ 23.5 million Nine-month consolidated revenue: R$ 388.2 million +5 more

8 metrics

Third-quarter consolidated revenue R$ 123.3 million Three months ended September 30, 2026; R$ 133.3 million in the same 2025 period; reported change -7.5%

Third-quarter consolidated net income R$ 23.5 million Three months ended September 30, 2026; R$ 42.2 million in the same 2025 period; reported change -44.3%

Nine-month consolidated revenue R$ 388.2 million Nine months ended September 30, 2026; R$ 400.1 million in the same 2025 period

Nine-month consolidated net income R$ 96.3 million Nine months ended September 30, 2026; R$ 130.5 million in the same 2025 period

Net cash from operating activities R$ 312.9 million generated Consolidated, nine months ended September 30, 2026; R$ 93.3 million used in the same 2025 period

Annualized quarterly return on shareholders’ equity 11.5% Third quarter of 2026

Shareholders’ equity R$ 831.3 million As of September 30, 2026

Capital Markets issuance operations R$ 1.04 billion Eight operations in the third quarter of 2026

Key Terms

Value-at-Risk, Basel Ratio, fair value through other comprehensive income, credit-impaired asset

4 terms

Value-at-Risk financial

"The tool used to measure and control exposure to market risk"

Value-at-risk (VaR) estimates the largest loss an investment or portfolio is likely to suffer over a specific time frame at a given probability level — for example, the amount you would expect to lose or exceed only 5% of the time. Think of it like a weather forecast for losses: it gives a commonly agreed threshold for how bad things might get. Investors use VaR to set risk limits, compare portfolios, and decide how much capital to hold against potential losses.

Basel Ratio financial

"Capital management (Basel ratio) is performed"

fair value through other comprehensive income financial

"Financial assets at fair value through other comprehensive income"

An accounting classification for certain financial assets where changes in market value are recorded at current market prices, but unrealized gains and losses are sent to a separate equity “holding” area called other comprehensive income instead of appearing in reported profit or loss. Think of it like marking a painting to its gallery price and placing the paper gains in a locked box until the painting is sold; this reduces headline profit volatility but still affects the company’s net worth, so investors watch it to judge true economic exposure and future earnings when assets are sold.

credit-impaired asset financial

"became classified as a credit-impaired asset"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What was BRBI's third-quarter 2026 revenue?

BRBI reported consolidated total revenues of R$ 123.3 million for the three months ended September 30, 2026, compared with R$ 133.3 million in the same 2025 period. The company reported a 7.5% decline.

How much net income did BRBI report in the third quarter of 2026?

BRBI reported consolidated net income of R$ 23.5 million for the three months ended September 30, 2026, compared with R$ 42.2 million in the same 2025 period. The company reported a 44.3% decline.

What dividend does BRBI's policy provide?

BRBI's dividend policy provides for an annual distribution of a mandatory minimum dividend equal to 25% of adjusted net income, subject to the statutory adjustments described in the policy. The company says it intends to remunerate shareholders based on profits earned during the year and to make its best efforts to distribute a higher percentage.

AI-generated analysis. How Rhea-AI works. Not financial advice.

Form 6-K: How Foreign Companies Report to the SEC →

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google

UNITED STATES

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 November 2026

Commission File Number: 001-42757

BRBI BR Partners S.A.

(Exact Name as Specified in its Charter)

N/A

(Translation of registrant’s name into English)

3,732, Floor 28, CEP 04538-132

Avenida Brigadeiro Faria Lima

São Paulo, SP, Brazil

(Address of principal executive offices)

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

Form 20-F: ☒ Form 40-F: ☐

EXHIBIT INDEX

Exhibit Number		Description of Document
99.1		Condensed parent company and consolidated interim financial information - Three and nine-month period ended September 30, 2026

SIGNATURES

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: November 5, 2026

	BRBI BR Partners S.A.

	By:	/s/ Vinicius Carmona Cardoso
	Name:	Vinicius Carmona Cardoso
	Title:	Investor Relations Officer

Exhibit 99.1

Contents

Management Report	1

Statements of financial position	3

Statements of profit or loss	5

Statements of comprehensive income	6

Statements of changes in shareholders’ equity	7

Statements of cash flows	8

Statements of value added	9

Notes to the condensed interim parent company and consolidated financial information	10

BRBI BR Partners S.A.

Comments on performance

Dear Shareholders,

We hereby submit for your consideration the condensed parent company and consolidated interim financial information of BRBI BR Partners S.A. (“Company”) for the third quarter ended September 30, 2026.

We highlight the following facts in the third quarter of 2026:

Economic context

The third quarter of 2026 was dominated by the escalation of the conflict in the Middle East and a broad-based rise in sovereign interest rates, which reached their highest levels since the 2008 financial crisis. Brent crude, which began the period near US$ 77 per barrel following the June truce, rose again as traffic through the Strait of Hormuz came to a near standstill, following a highly volatile trajectory with weekly swings of up to 7%. It reached US$ 108 in September and ended the quarter above US$ 100. The energy shock solidified the shift by major developed-market central banks toward monetary tightening: the Federal Reserve raised interest rates in September for the first time since 2023, while the European Central Bank delivered its second hike of the year and the Bank of Japan lifted its rate to its highest level in 31 years. The move, combined with high government debt and demand for capital associated with investments in artificial intelligence, pushed long-term rates to multidecade highs—in the United States, rates posted their largest quarterly increase this century. The tightening of global financial conditions continued to pressure emerging-market assets: the real depreciated from R$ 5.10 to approximately R$ 5.25 per dollar in August amid heightened risk perception, even though the balance of payments remains solid, with direct investment of US$ 89.3 billion over the twelve months through June.

In Brazil, the third quarter was marked by the economy slowing sooner than expected, accompanied by more benign headline inflation, although services remained under pressure. After GDP grew 0.5% quarter over quarter in the second quarter, with household consumption declining 0.4%, high-frequency estimates began to point to flat economic activity in the third quarter. Industrial production fell 0.6% in August and posted a 2.0% decline over the three-month period, while the Central Bank lowered its growth forecast for 2026 from 2.0% to 1.8%. The Copom continued its rate-cutting cycle, reducing the Selic rate by 0.25 percentage points in August and again in September, bringing it to 13.75% at the end of the quarter. The IPCA - Extended Consumer Price Index over 12 months fell from 4.64% in June to 4.22% in August, with the 0.32% monthly deflation driven by the Itaipu Bonus on electricity bills, before the September IPCA-15 signaled a reacceleration, rising 0.70% and bringing the accumulated rate to 4.47%. On the fiscal front, federal revenue collection hit successive records, supported by oil, but the government raised its projection for the 2026 primary deficit from R$ 52.0 billion to R$ 80.9 billion—or R$ 13.6 billion under the formal calculation of the target—due to pressure from fuel subsidies. Gross debt reached 82.9% of GDP, the highest level since March 2021, while bank delinquency hit a record 5.04%, with the average rate on new loans at 32.3% per year. In foreign trade, the United States’ additional 25% tariff took effect on July 22, affecting approximately 18% of Brazilian exports, according to the government.

In the United States, the quarterly data combined resilient activity with inflation above target, prompting the Federal Reserve to resume monetary tightening. GDP grew at an annualized rate of 1.5% in the second quarter, below expectations, but household consumption posted its strongest pace since the end of 2022. The labor market showed mixed signals: August recorded 162 thousand jobs, the largest increase since March, but September brought only 29 thousand, and unemployment rose to 4.2%. Consumer inflation ended August at 3.4% over the 12-month period, with core inflation easing from 2.6% in June to 2.4% in August. In September, the Fed raised interest rates by 0.25 percentage points, to a range of 3.75% to 4.00%, marking the first increase since 2023.

In Europe, the third quarter was marked by a further acceleration in inflation due to the energy shock, prompting the European Central Bank to intensify monetary tightening. Consumer inflation in the Eurozone rose from 2.8% in June to 2.9% in July and 3.2% in August, while producer inflation accelerated again, from 4.6% to 5.8% over 12 months. Against this backdrop, the ECB raised its deposit rate by 0.25 percentage points in September, to 2.50%, marking the second increase of the year in a unanimous decision, and began projecting average inflation of 3.0% in 2026. Economic activity exceeded expectations, with the region’s GDP growing 1.0% year over year in the second quarter.

BRBI BR Partners S.A.

Comments on performance

China maintained the imbalance between resilient industrial supply and persistently weak domestic demand throughout the third quarter. Industrial production fluctuated, slowing to 4.5% in July year over year before accelerating to 5.2% in August, supported by high-tech segments. By contrast, retail sales rose just 0.6% in July and 0.4% in August, both below expectations, while fixed-asset investment deepened its contraction, falling 7.2% year to date through August, driven by a decline in real estate investment. Consumer inflation remained low, at 0.8% over the 12 months through August, while producer inflation rose 3.8%, above expectations. At the end of the quarter, the PMIs returned to expansion zone, with the manufacturing index rising from 49.8 to 50.1 points in September, although the composition calls for caution, as new orders were virtually unchanged. At the start of October, the PBoC cut the interest rate on its lending facility for state-owned policy banks by 0.25 percentage points, while the government introduced interest subsidies for housing loans.

Business performance

In the third quarter of 2026, despite the impact of the volatility and political and economic uncertainties during the period, the Financial Advisory area remained active, with well-diversified activities and mandates, including mergers and acquisitions for companies from different economic sectors. Five transactions have been announced, totaling a disclosed volume of R$ 510 million. Meanwhile, the Capital Markets area showed resilient performance and structured 8 operations, totaling R$ 1.04 billion in issuances, including CRIs and FIDCs.

The Treasury Sales & Structuring area for Clients operated in an environment of slowing corporate debt issuances in the Brazilian capital market compared to last year, as well as increased volatility in the markets, mainly influenced by the geopolitical scenario and macroeconomic conditions, which resulted in natural fluctuations in revenue generation throughout the period. Totaling a trading volume of derivatives and foreign exchange of R$ 4.5 billion.

The Wealth Management area maintained the asset management of its clients at R$ 6.2 billion at the end of September 2026.

Consolidated business performance

Total revenues reached R$ 123.3 million in 3Q26, compared to R$ 133.3 million in 3Q25, reflecting a change of -7.5%. Net income reached R$ 23.5 million, compared to R$ 42.2 million in 3Q25, accounting for a -44.3% change. The annualized quarterly return on shareholders’ equity was 11.5%. The Company ended the year with shareholders’ equity of R$ 831.3 million.

Policy of reinvestment and distribution of dividends

The Company does not have a formal policy on reinvestment by its shareholders; all reinvestments verified thus far were deliberated by the shareholders at the AGM/EGM.

The Company’s dividend policy provides for the annual distribution of the mandatory minimum dividend of 25%. However, the Company intends to remunerate its shareholders according to the calculation of the profits earned during the year, making its best efforts to distribute dividends at a higher percentage that established by current legislation.

Social initiatives

The Company supports, through tax incentive laws, non-governmental organizations with projects mainly related to health, education, sports, diversity and gender equity.

Relationship with independent auditors

Pursuant to the provisions of CVM Resolution 162/22 of the Brazilian Securities and Exchange Commission, the Company has an established policy and process for hiring an independent audit, considering aspects of transparency, compliance, objectivity and independence. Furthermore, aspects of potential conflicts of interest when engaging the same audit company for services of other natures are assessed to mitigate risks of loss of independence or objectivity in the performance of its activities. Information related to audit company fees is made available annually in our Reference Form.

Executive Board

Accountant

Hideo Antonio Kawassaki

CRC 1SP 184007/O-5

BRBI BR Partners S.A.

Condensed statements of financial position as of September 30, 2026 and December 31, 2025

(In thousands of reais)

			Parent Company				Consolidated
	Notes		09/30/2026		12/31/2025		09/30/2026		12/31/2025
Assets
Cash and cash equivalents		4		2		29,504		344,442		137,792
Financial assets at fair value through profit or loss		5a		102,854		89,557		13,539,812		11,712,650
- Government bonds				-		-		13,246,506		11,369,995
- Private securities				-		-		171,626		174,349
- Investment fund quotas				102,854		89,557		121,680		168,306
Financial assets at fair value through other comprehensive income		5b		-		-		2,468,647		3,308,755
- Private securities				-		-		719,791		1,385,470
- Investment fund quotas				-		-		1,748,856		1,923,285
Derivative financial instruments		6a		1,374		3,011		1,022,998		1,023,349
Financial asset at amortized cost		7		-		-		338,451		1,124,190
- Loans				-		-		155,114		184,958
- Other financial assets at amortized cost				-		-		183,337		939,232
Dividends receivable				24,551		55,496		-		-
Other assets				1,237		3,072		27,408		26,874
Deferred tax assets		17b		5,607		5,607		159,222		92,425
Equity-accounted investees		9		760,663		627,399		-		-
Property, plant and equipment				-		-		45,216		44,265
Intangible assets				-		-		9,883		12,283
Total assets				896,288		813,646		17,956,079		17,482,583

See the accompanying notes to the condensed parent and consolidated interim financial information.

BRBI BR Partners S.A.

Condensed statements of financial position as of September 30, 2026 and December 31, 2025

(In thousands of reais)

			Parent Company						Consolidated
	Notes		30/09/2026			12/30/2025			30/09/2026			12/30/2025
Liabilities
Financial liabilities at fair value through profit or loss		11a		-			-			-			33,222
Financial liabilities at amortized cost		11b		-			-			16,346,345			16,062,202
- Repurchase agreements				-			-			11,029,148			9,938,917
- Client deposits				-			-			915,393			1,637,964
- Funds from securities issued				-			-			4,401,646			3,703,658
- Other financial liabilities				-			-			158			781,663
Derivative financial instruments		6a		2,052			1,666			439,569			344,451
Amounts payable				44,605			9,695			61,287			53,934
- Suppliers				435			251			3,690			11,243
- Other amounts payable		10		44,170			9,444			57,597			42,691
Taxes payable				154			158			22,520			19,998
Current tax liabilities				-			3,173			3,374			9,382
Deferred tax liabilities		17b		18,137			15,656			251,644			176,096
Total liabilities				64,948			30,348			17,124,739			16,699,285

Shareholders’ equity
Capital		12a		674,940			674,940			674,940			674,940
Capital reserves				(30,193	)		(30,193	)		(30,193	)		(30,193	)
Profit reserves				117,527			149,025			117,527			149,025
Other comprehensive (loss)				(8,372	)		(10,474	)		(8,372	)		(10,474	)
Retained earnings				77,438			-			77,438			-
Total shareholders’ equity				831,340			783,298			831,340			783,298
Total liabilities and shareholders’ equity				896,288			813,646			17,956,079			17,482,583

See the accompanying notes to the condensed parent and consolidated interim financial information.

BRBI BR Partners S.A.

Condensed statements of profit or loss for the three and nine-month periods ended September 30

(In thousands of reais)

			Parent Company												Consolidated
			Three-month period ended						Nine-month period ended						Three-month period ended						Nine-month period ended
	Notes		30/09/2026			30/09/2025			30/09/2026			30/09/2025			30/09/2026			30/09/2025			30/09/2026			30/09/2025
Interest revenues and gains on financial instruments				2,847			364			13,253			12,239			2,985,864			4,902,330			7,849,992			9,868,149
Interest expenses and (losses) on financial instruments				(856	)		(3,462	)		(7,164	)		(5,170	)		(2,920,872	)		(4,840,275	)		(7,694,202	)		(9,698,917	)
Net interest revenue (expense) and gains (losses) on financial instruments		14		1,991			(3,098	)		6,089			7,069			64,992			62,055			155,790			169,232

Revenues from rendering of services				-			-			-			-			58,317			71,232			232,425			230,830
Total service revenues				-			-			-			-			58,317			71,232			232,425			230,830

Total revenues (expenses)		13		1,991			(3,098	)		6,089			7,069			123,309			133,287			388,215			400,062

Personnel expenses				(1,385	)		(150	)		(4,377	)		(2,568	)		(41,839	)		(26,243	)		(132,423	)		(95,075	)
Administrative expenses		15		(996	)		(2,336	)		(3,530	)		(8,039	)		(23,883	)		(31,404	)		(92,991	)		(79,054	)
Tax expenses		16		-			-			-			-			(9,656	)		(10,213	)		(27,164	)		(31,807	)
Provision due to expected credit losses				-			-			-			-			(17,845	)		(839	)		(20,069	)		(12,303	)
Other revenues				2			-			2			-			710			548			2,470			1,617
Other expenses				(13	)		(36	)		(528	)		(619	)		392			(775	)		(1,328	)		(972	)
Operating expenses				(2,392	)		(2,522	)		(8,433	)		(11,226	)		(92,121	)		(68,926	)		(271,505	)		(217,594	)

Profit/(loss) before income tax				(401	)		(5,620	)		(2,344	)		(4,157	)		31,188			64,361			116,710			182,468

Equity in net income of subsidiaries		9		23,940			47,707			101,162			134,603			-			-			-			-
Profit before income tax				23,539			42,087			98,818			130,446			31,188			64,361			116,710			182,468

Income taxes		17a		(3	)		137			(2,481	)		93			(7,652	)		(22,137	)		(20,373	)		(51,929	)
Profit for the period				23,536			42,224			96,337			130,539			23,536			42,224			96,337			130,539

Profit attributed to the Company’s Shareholders		12c														23,536			42,224			96,337			130,539
Profit attributable to common shares																14,985			26,884			61,336			83,112
Earnings per common share																0.07			0.13			0.31			0.41
Profit attributable to preferred shares																8,551			15,340			35,001			47,427
Earnings per preferred share																0.07			0.13			0.31			0.41

See the accompanying notes to the condensed parent and consolidated interim financial information.

BRBI BR Partners S.A.

Condensed statements of comprehensive income for the three and nine-month periods ended September 30

(In thousands of reais)

	Parent Company												Consolidated
	Three-month period ended						Nine-month period ended						Three-month period ended						Nine-month period ended
	09/30/2026			09/30/2025			09/30/2026			09/30/2025			09/30/2026			09/30/2025			09/30/2026			09/30/2025
Profit for the period		23,536			42,224			96,337			130,539			23,536			42,224			96,337			130,539

Items that may not be subsequently reclassified to income (loss):		10,627			(1,963	)		2,102			470			10,627			(1,963	)		2,102			470

Fair value through other comprehensive income (FVOCI)
- Adjustment to fair value		19,356			(4,123	)		4,456			315			19,356			(4,123	)		4,456			315
- Tax effect		(8,710	)		1,855			(2,005	)		(142	)		(8,710	)		1,855			(2,005	)		(142	)
Foreign operations - foreign currency translation differences		(19	)		305			(349	)		297			(19	)		305			(349	)		297

Comprehensive income attributable to:
Company’s shareholders		34,163			40,261			98,439			131,009			34,163			40,261			98,439			131,009

See the accompanying notes to the condensed parent and consolidated interim financial information.

BRBI BR Partners S.A.

Condensed statements of changes in shareholders’ equity for the periods ended September 30

(In thousands of reais)

						Profit reserve					Other comprehensive income (loss)
	Capital		Capital reserve			Legal		Other profit reserves			Equity valuation adjustments			Accumulative translation adjustment			Retained earnings			Total shareholders’ equity
December 31, 2024		674,940		(30,193	)		54,686		114,559			(9,030	)		(372	)		-			804,590
Profit for the period		-		-			-		-			-			-			130,539			130,539
Other comprehensive income		-		-			-		-			173			297			-			470
Interim dividends - 2025		-		-			-		(69,297	)		-			-			(37,798	)		(107,095	)
Additional dividends - 2024		-		-			-		(18,899	)		-			-			-			(18,899	)
September 30, 2025		674,940		(30,193	)		54,686		26,363			(8,857	)		(75	)		92,741			809,605

December 31, 2025		674,940		(30,193	)		63,440		85,585			(10,554	)		80			-			783,298
Profit for the period		-		-			-		-			-			-			96,337			96,337
Other comprehensive income (loss)		-		-			-		-			2,451			(349	)		-			2,102
Interim dividends - 2026		-		-			-		(31,498	)		-			-			(18,899	)		(50,397	)
September 30, 2026		674,940		(30,193	)		63,440		54,087			(8,103	)		(269	)		77,438			831,340

See the accompanying notes to the condensed parent and consolidated interim financial information.

BRBI BR Partners S.A.

Condensed statements of cash flows for the nine-month periods ended September 30

(In thousands of reais)

	Parent Company						Consolidated
	09/30/2026			09/30/2025			09/30/2026			09/30/2025
Cash flows from operating activities
Profit for the period		96,337			130,539			96,337			130,539
Adjustments for:
Effect of changes in exchange rates on cash and cash equivalents		-			-			(4,959	)		(23,921	)
Impairment loss		-			-			20,069			12,303
Depreciation and amortization		-			-			7,672			7,348
Deferred taxes		2,481			(93	)		8,751			33,841
Provision / update of contingencies		-			-			5			107
Share of profit of equity-accounted investees		(101,162	)		(134,603	)		-			-
Interest expenses - subordinated financial bills		-			-			85,157			67,172
Adjusted net income		(2,344	)		(4,157	)		213,032			227,389

Change in:
Financial assets at fair value through profit or loss		(13,297	)		(5,326	)		(1,827,162	)		(1,576,658	)
Derivative financial instruments		2,023			(1,744	)		95,469			(34,571	)
Financial assets at amortized cost
- Loans		-			-			9,775			27,264
- Other financial assets at amortized cost		-			-			755,895			255,882
Financial assets at fair value through other comprehensive income		-			-			842,210			(706,815	)
Other assets		1,835			(756	)		(534	)		2,239
Amounts payable – Suppliers		184			60			(7,553	)		(13,333	)
Financial liabilities at amortized cost
- Repurchase agreements		-			-			1,090,231			1,574,475
- Client deposits		-			-			(722,571	)		(685,658	)
- Debt issued and others		-			-			678,807			1,212,423
- Other financial liabilities		-			-			(781,505	)		(341,573	)
Financial liabilities at fair value through profit or loss		-			-			(33,222	)		-
Taxes payable		(2,212	)		58			10,433			24,628
Other amounts payable		22,127			90,306			3,519			(31,743	)
Cash generated by (used in) in operating activities		8,316			78,441			326,824			(66,051	)
Income tax and social contribution paid		(965	)		-			(13,919	)		(27,235	)
Net cash generated (used in) operating activities		7,351			78,441			312,905			(93,286	)

Cash flows from investment activities
Payment of capital in equity-accounted investees		(30,000	)		(1,000	)		-			-
Dividends received		30,945			11,105			-			-
Acquisition of property, plant and equipment for use		-			-			(1,646	)		(1,127	)
Cash generated (used in) investment activities		945			10,105			(1,646	)		(1,127	)

Cash flows from financing activities
Payment of interest from subordinated financial bills		-			-			(65,976	)		(38,232	)
Payment of lease liability		-			-			(5,794	)		(6,122	)
Issuance of subordinated financial bills		-			-			-			144,300
Interim dividends paid		(37,798	)		(88,546	)		(37,798	)		(88,546	)
Cash generated by (used in) in financing activities		(37,798	)		(88,546	)		(109,568	)		11,400

Increase (decrease) in cash and cash equivalents		(29,502	)		-			201,691			(83,013	)
Cash and cash equivalents at the beginning of the year		29,504			2			137,792			575,235
Effect of changes in exchange rates on cash and cash equivalents		-			-			4,959			23,921
Cash and cash equivalents at the end of the period		2			2			344,442			516,143
Increase (decrease) in cash and cash equivalents		(29,502	)		-			201,691			(83,013	)

Supplementary information of operating cash flows
Interest received								1,233,657			908,421
Interest paid								(1,730,626	)		(858,781	)

See the accompanying notes to the condensed parent and consolidated interim financial information.

BRBI BR Partners S.A

Condensed statements of value added for the nine-month periods ended September 30

(In thousands of reais)

	Parent Company						Consolidated
	09/30/2026			09/30/2025			09/30/2026			09/30/2025
Revenues		13,255			12,239			8,064,818			10,088,293
Financial Intermediation		13,253			12,239			7,849,992			9,868,149
Rendering of services		-			-			232,425			230,830
Impairment losses		-			-			(20,069	)		(12,303	)
Other		2			-			2,470			1,617

Financial expenses		(7,164	)		(5,170	)		(7,694,202	)		(9,698,917	)

Inputs acquired from third parties		(4,058	)		(8,659	)		(82,930	)		(68,967	)
Materials, energy and others		(1,706	)		(1,947	)		(37,776	)		(34,996	)
Outsourced services		(1,824	)		(6,093	)		(43,826	)		(32,999	)
Other operating expenses		(528	)		(619	)		(1,328	)		(972	)

Gross value added		2,033			(1,590	)		287,686			320,409

Depreciation and amortization		-			-			(7,672	)		(7,348	)

Net value added produced by the Company		2,033			(1,590	)		280,014			313,061

Value added received as transfer		101,162			134,603			-			-
Equity in net income of subsidiaries		101,162			134,603			-			-

Total value added payable		103,195			133,013			280,014			313,061

Distribution of value added		103,195			133,013			280,014			313,061

Personnel		3,710			2,244			111,838			80,514
Direct remuneration		3,307			1,852			97,637			67,542
Benefits		372			378			10,772			10,724
FGTS (severance indemnity fund)		31			14			3,429			2,248

Taxes, rates and contributions		3,148			230			68,122			98,296
Federal		3,148			230			57,235			87,017
Municipal		-			-			10,887			11,279

Third-party capital remuneration		-			-			3,717			3,712
Rentals		-			-			3,717			3,712

Remuneration of equity capital		96,337			130,539			96,337			130,539
Retained earnings		77,438			92,741			77,438			92,741
Interim dividends		18,899			37,798			18,899			37,798

See the accompanying notes to the interim financial information.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

1. Operations

BRBI BR Partners S.A. (“Company” or “Parent Company”, and jointly with subsidiaries, “BR Partners Group” or “Group”) is a publicly-held corporation, headquartered at Avenida Brigadeiro Faria Lima nº 3.732 – 28º floor, in the city of São Paulo, State of São Paulo, and shares traded in units on stock exchanges.

In Brazil, shares are traded on B3 S.A. - Brasil, Bolsa, Balcão (“B3 S.A.”) under the ticker BRBI11. Each unit of ownership consists of 2 preferred shares and 1 common share of the Company. The Company also has Level II ADRs (“American Depositary Receipt”) backed by 4 units listed on B3, traded on Nasdaq Inc.

The Company is engaged in investing in other companies, domestic or foreign, as a partner, unitholder or shareholder and management of our own assets. Control is exercised by BR Partners Holdco Participações S.A. (“Holdco”), holding a total equity interest of 31.8% (29% as of December 31, 2025) in the Company.

The Group is part of a context of businesses related to investment banking, capital markets, treasury for clients, investments and wealth management.

2. Preparation basis and presentation of condensed interim financial information

a. Statements of conformity (regarding the IFRS and Accountant Statements Committee - CPC rules)

The condensed parent company and consolidated interim financial information was prepared in accordance with Technical Pronouncement CPC 21 (R1) – Interim Financial Reporting, issued by the Accounting Pronouncements Committee (“CPC”) and approved by the Brazilian Securities and Exchange Commission (“CVM”) and IAS 34 – Interim Financial Reporting, issued by the International Accounting Standards Board (“IASB”). All material information specific to the condensed parent company and consolidated interim financial information, and only thereto, is being ascertained, and corresponds to the information used by Management in managing the company.

The information regarding the bases for the preparation and presentation of the condensed parent company and consolidated interim financial information, as well as summary of material accounting policies did not undergo material changes in relation to those disclosed in the Company’s parent company and consolidated financial statements for the year ended December 31, 2025, which should be read together.

The Company’s condensed interim financial information was approved by the Board of Directors on November 3, 2026.

b. Functional and presentation currency

The condensed parent company and consolidated interim financial information is presented in thousands of Reais, which is the Company’s functional currency.

Transactions in foreign currencies are translated into the functional currency using the exchange rates prevailing on the transaction dates, with exchange gains and losses recognized in the statements of profit or loss in the “Interest revenues and gains on financial instruments” or “Interest expenses and losses on financial instruments” captions.

For investments abroad that have a functional currency other than the Real, the effects of the translation are recorded in shareholders’ equity under “Other Comprehensive Income”.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

c. Condensed interim financial information

In the process of interim financial information consolidation, equity interests, asset and liability account balances, revenues, expenses and intercompany unrealized income were eliminated.

We highlight the subsidiaries (direct and indirect) included in the condensed consolidated interim financial information:

				Interest %
	Line of business	Country		09/30/2026 ⁽¹⁾		12/31/2025 ⁽¹⁾
Direct subsidiaries
BR Partners Assessoria Financeira Ltda.	Rendering of services		Brazil		99.99		99.99
BR Partners Gestão de Recursos Ltda.	Rendering of services		Brazil		99.99		99.99
BR Partners Participações Financeiras Ltda.	Financial holding company		Brazil		99.99		99.99
BR Partners Mercados de Capitais Ltda.	Rendering of services		Brazil		99.99		99.99
BR Partners Assessoria em Soluções de Capital Ltda.	Rendering of services		Brazil		99.99		99.99
BR Partners Assessoria Financeira Rio de Janeiro Ltda.	Rendering of services		Brazil		100		100
Indirect subsidiaries
BR Partners Banco de Investimento S.A.	Investment bank		Brazil		99.99		99.99
BR Partners Europe B.V.	Rendering of services		Netherlands		100		100
BR Partners Corretora de Seguro Ltda.	Rendering of services		Brazil		99.99		99.99
Investment funds ⁽²⁾
Total Financial Investment Fund – Private Credit Multimarket Investment Class – Limited Liability	Investment fund		Brazil		100		100
BR Partners Capital	Investment fund		Cayman		100		100

(1)	Percentages below 100% refer to the interest of BR Partners Holdco Participações S.A. (Holding Company).

(2)	Investment funds in which the Group substantially assumes or retains risks and rewards were consolidated.

d. Use of significant estimates and judgments

In the preparation of this condensed parent company and consolidated interim financial information, Management used judgments and estimates that affect the Group’s application of accounting policies and amounts reported of assets, liabilities, revenues and expenses. Actual results may differ from these estimates. Estimates and assumptions are reviewed on a continuous basis. Revisions to estimates are recognized prospectively and information on judgments is continuously reviewed by an annual basis by the Management areas.

Fair value of financial instruments

Financial instruments recorded at fair value in our parent company and consolidated condensed interim financial information is mainly comprised by financial assets measured at fair value through profit or loss, including derivatives and financial assets measured at fair value through other comprehensive income. The fair value of a financial instrument corresponds to the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

Financial instruments are categorized within a hierarchy based on the lowest level of information, which is significant for measuring fair value. For instruments classified as Level 3, we use the judgment of the Management to arrive at the fair value measurement.

We base our judgment decisions on our knowledge and observations of the markets relevant to the individual assets and liabilities, and those judgments may vary based on market conditions. In using our judgment, we analyzed several third party prices and transaction volumes to understand and assess the extent of available market benchmarks and the judgment or modeling required in processes with third parties.

Based on these factors, we determined whether fair values are observable in active markets or whether the markets are inactive. Inaccuracy in estimating unobservable market information may impact the amount of revenue or loss recorded for a given position. Furthermore, while we believe that our valuation methods are appropriate and consistent with those of other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments may result in a different fair value estimate at the reporting date. For a detailed discussion of the determination of fair value of financial instruments please, see Note 20.

3. Risk management

The Group maintains a financial risk management structure – comprising market, credit, liquidity and capital management – based on strategic guidelines and governance by specialized committees. The operational model ensures the segregation of duties, with the Risk Management area operating independently from the business units and reporting directly to the executive board for the purposes of monitoring, control, and mitigation of exposures.

a. Operating limits

Capital is managed by BR Partners Group Management and aims to ensure that the capital management (Basel ratio) is performed in an independent and technical manner, considering existing risks and those included in strategic planning.

Consolidated ⁽¹⁾	09/30/2026			12/31/2025
Reference Equity (PR) - (a)		1,354,545			1,296,697
Level I		1,051,245			1,022,245
Principal capital		624,737			586,070
Complementary capital		426,508			436,175
Level II		303,300			274,452
Subordinated Financial Bills Eligible for Capital		303,300			274,452
Total risk-weighted exposure - (b)		5,658,102			5,741,744
Credit risk		2,873,366			3,511,133
Market risk		1,973,523			1,670,339
Operating risk		811,213			560,272
Basel Ratio - (a/b)		23.9	%		22.6	%
Tier I Capital		18.6	%		17.8	%
Tier II Capital		5.3	%		4.8	%

(1)	The information pertains to BR Partners Banco de Investimento S.A., which follows the regulations of the Brazilian Central Bank for calculating the Basel Ratio.

In the period ended September 30, 2026 and year ended December 31, 2025, the limits are classified according to the minimum amount required by the Brazilian Central Bank (minimum required is 10.5%).

b. Market risk

Market risk is defined as the possibility of incurring losses due to adverse fluctuations in prices, market rates, shares and commodities in the Group’s portfolio positions. Market risk management is defined as the continuous process of identifying, measuring, evaluating, mitigating, monitoring and reporting exposures arising from positions held in foreign exchange, interest rates, shares and commodities, with the objective of keeping them within the regulatory and managerial limits.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

i. Market risk management

The Group segregates its exposure to market risk between the Trading and Banking portfolios. The Trading portfolio includes proprietary positions, which are represented by financial instruments (assets and liabilities) managed based on fair value. The banking portfolio is predominantly characterized by banking business operations and related to the management of the Group’s active (securities) and passive (funding) financial instruments.

The Assets and Liabilities Committee (“ALCO”) is responsible for setting limits for each type of risk in aggregate and by type of portfolio, mitigating and preventing exposure to market risk. The market risk policy, reviewed annually, defines the market risk management framework.

ii. Market risk exposures – Trading portfolio

The main types of risk in this portfolio are exchange rates, interest rates, price indices and inflation rates. The tool used to measure and control exposure to market risk in the Group’s trading portfolio is Value-at-Risk (“VaR”). The VaR of a trading portfolio is the estimated maximum loss that can occur with a specified probability (confidence level) over a given period, considering adverse market changes. The VaR model used by the Group is parametric, based on a 99% confidence level for daily losses.

The VaR model used is based on a parametric approach, with daily volatilities calculated for each risk factor using the EWMA (“Exponentially Weighted Moving Average”) methodology, applying a Lambda factor of 0.96 (based on an effective period of 126 observations). Furthermore, the correlation between the daily returns of the risk factors is calculated, resulting in the creation of a correlation matrix that is applied to calculate the portfolio’s VaR.

The general structure of VaR limits is subject to review and approval by ALCO and is measured daily to ensure proper monitoring of market risk. Monthly reports are submitted to ALCO for approval and backtesting is also carried out to validate the calculated models.

Presentation of Values at risk (in the year) - Trading Portfolio	Closing
(In thousands of reais)	09/30/2026		31/12/2025
- Interest rate		447		316
- Price Index / inflation Rate		458		668
- Foreign exchange		60		106
- Other		-		44
Non-correlated Trading Portfolio		965		1,134
Correlated Trading Portfolio		836		891

iii. Market risk exposures – Banking portfolio

The main risk to which the Banking portfolio is exposed is the risk of loss due to fluctuations in future cash flows or in the fair value of financial instruments due to a change in market interest rates, price indices and inflation rates. ALCO is the committee responsible for monitoring and complying with the daily limits for this portfolio.

Banking portfolio risks are calculated based on the contractual cash flows of eligible financial instruments, using the Delta NII methodology, as established by the regulator. The sensitivity analysis for instruments in the Banking portfolio subject to market risk starts with the classification of exposures by risk factors. The Group applies parallel shocks to the respective yield curves as a sensitivity analysis methodology, monitoring the behavior of exposures and the gaps of each risk factor. The methodology used to define the reasonably possible changes in risk factors for a period of 1 year considers probability intervals of 95% and 99%, based on a historical period of 10 years for each risk factor. Aiming to analyze sensitivity, possible stress scenarios were defined, the shocks of which were applied to the operations contained in the Banking portfolio, considering the changes that would negatively affect the Group’s positions, based on market data on the respective dates.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

The shocks used in each scenario are described below (Delta NII in thousands of Reais):

Interest rate

The risk factors relate to financial instruments (assets and liabilities) that are sensitive to changes in interest rates. The shocks were calculated considering the cash flows of these financial instruments.

●

Scenario 1: +11 bp (0.1% p.a.) in the interest rate in reais.

●

Scenario 2: +54 bp (0.5% p.a.) in the interest rate in reais.

●

Scenario 3: +69 bp (0.7% p.a.) in the interest rate in reais.

	09/30/2026						12/31/2025
Portfolio	Scenario 1		Scenario 2		Scenario 3		Scenario 1		Scenario 2		Scenario 3
Banking		216		1,023		1,303		349		1,658		2,112
Total		216		1,023		1,303		349		1,658		2,112

Price Index/Inflation Rate

These are exposures sensitive to changes in coupon rates related to price indices and inflation rates. The shocks were calculated on the cash flows of the financial instruments (assets and liabilities).

●

Scenario 1: +20 bp (0.20% p.a.) in the price index/inflation rate in Reais.

●

Scenario 2: +57 bp (0.57% p.a.) in the price index/inflation rate in Reais.

●

Scenario 3: +83 bp (0.83% p.a.) in the price index/inflation rate in Reais.

	09/30/2026						12/31/2025
Portfolio	Scenario 1		Scenario 2		Scenario 3		Scenario 1		Scenario 2		Scenario 3
Banking		1,019		2,871		4,195		4,572		12,885		18,828
Total		1,019		2,871		4,195		4,572		12,885		18,828

c. Credit risk

Credit risk is defined as the possibility of losses associated with the failure, on the part of the borrower or counterparty, to meet their respective financial obligations under the agreed-upon terms, devaluation of the credit agreement resulting from the deterioration in the classification of the borrower’s risk, reduction of gains or remuneration, advantages granted in the renegotiation, and costs of recovery.

The Group has an internal model to assign credit risk ratings to its clients, which considers their size, the nature and complexity of their operations and their risk profile. Accordingly, the main factors considered when constructing the internal rating include the business risk profile, financial risk profile and adjustment factors (financial policy, liquidity, influence of the economic group, etc.).

The estimates of losses due to default are based on the value at risk, the probability of default, and the expected losses from default, taking into account all recovery efforts.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

Transfers of Stages

During the 9 months ended September 30, 2026, a financial instrument classified as “fair value through other comprehensive income” was transferred from Stage 1 to Stage 3 due to a significant deterioration in the asset’s credit quality, and consequently became classified as a credit-impaired asset, of R$ 18,244 (R$ 18,800 as of December 31, 2025).

Write-offs from financial instruments

During the 9 months ended September 30, 2026, a financial instrument measured at amortized cost of R$ 14,777 was written off. Since the aforementioned asset was fully provided for, there was no impact on profit (loss) for the period. In the year ended December 31, 2025, no write-offs of financial instruments were recorded.

d. Liquidity risk

It is defined as the possibility that the Group may not be able to efficiently meet its expected and unexpected (current and future) obligations, including those arising from binding guarantees, without affecting its daily operations and incurring material losses. Management is centralized in the Treasury and monitored by the Risk area and the ALCO. The control uses stress scenarios, Minimum Liquidity Reserve (MLR), and Contingency Plan, assessing short-term flows (up to 90 days) and the potential cash depletion under adverse conditions.

Exposure to liquidity risk

We present below the contractual maturities of financial assets and liabilities. These amounts are gross and include accrual of contractual interest.

			Consolidated - Contractual cash flows
	Total account amount on 09/30/2026		≤03 months		04-12 months		1-3 years		Over 3 years		Projected balance
Financial assets
- Cash and cash equivalents		344,442		344,442		-		-		-		344,442
- Financial assets at fair value through profit or loss		13,539,812		11,692,483		470,104		833,134		1,307,283		14,303,004
- Financial assets at fair value through other comprehensive income		2,468,647		232,535		238,472		173,854		6,224,272		6,869,133
- Financial asset at amortized cost		338,451		32,832		19,718		318,244		5,586		376,380
Derivative financial instruments
- Swap		892,837		17,857		98,212		169,639		1,437,468		1,723,176
- NDF		39,154		28,583		3,132		3,915		-		35,630
- Options		78,869		41,800		789		48,110		-		90,699
- Futures		12,138		3,277		607		1,335		11,895		17,114
Total		17,714,350		12,393,809		831,034		1,548,231		8,986,504		23,759,578
Financial liabilities
Amortized cost
- Suppliers		3,690		3,690		-		-		-		3,690
- Client deposits		915,393		350,747		322,655		304,729		8,963		987,094
- Debt issued and others		4,401,646		704,263		1,276,477		2,200,823		5,766,156		9,947,719
- Repurchase agreements		11,029,148		11,029,148		-		-		-		11,029,148
- Other financial liabilities		158		158		-		-		-		158
- Lease liabilities		33,916		1,931		7,726		15,451		18,670		43,778
Derivatives
- Swap		389,889		7,798		42,888		74,079		627,722		752,487
- NDF		32,783		23,932		2,623		3,278		-		29,833
- Options		3,187		1,689		32		1,944		-		3,665
- Futures		13,710		3,702		686		1,508		13,436		19,332
Total		16,823,520		12,127,058		1,653,087		2,601,812		6,434,947		22,816,904

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

			Consolidated - Contractual cash flows
	Total account amount on 12/31/2025		≤03 months		04-12 months		1-3 years		Over 3 years		Projected balance
Financial assets
- Cash and cash equivalents		137,792		137,792		-		-		-		137,792
- Financial assets at fair value through profit or loss		11,712,650		10,142,132		84,251		743,436		1,469,910		12,439,729
- Financial assets at fair value through other comprehensive income		3,308,755		235,308		83,211		627,340		8,310,745		9,256,604
- Financial asset at amortized cost		1,124,190		939,231		-		226,503		-		1,165,734
Derivative financial instruments
- Swap		869,232		43,462		147,770		121,693		1,521,158		1,834,083
- NDF		32,552		12,695		16,276		2,279		-		31,250
- Options		106,239		-		39,308		95,615		-		134,923
- Futures		15,326		7,203		8,123		613		-		15,939
Total		17,306,736		11,517,823		378,939		1,817,479		11,301,813		25,016,054
Financial liabilities
Financial liabilities at fair value through profit or loss		33,222		33,222		-		-		-		33,222
Amortized cost
- Suppliers		11,243		11,243		-		-		-		11,243
- Client deposits		1,637,964		458,630		720,704		638,806		16,380		1,834,520
- Debt issued and others		3,703,658		163,375		1,306,993		1,568,392		3,278,023		6,316,783
- Repurchase agreements		9,938,917		9,938,917		-		-		-		9,938,917
- Other financial liabilities		749,095		749,095		-		-		-		749,095
- Lease liabilities		32,568		1,850		3,699		20,346		20,962		46,857
Derivatives
- Swap		264,236		13,212		44,920		36,993		462,413		557,538
- NDF		46,317		18,063		23,159		3,242		-		44,464
- Options		4,522		-		1,673		4,070		-		5,743
- Futures		29,376		13,807		15,569		1,175		-		30,551
Total		16,451,118		11,401,414		2,116,717		2,273,024		3,777,778		19,568,933

e. Foreign exchange risk

A summary of the Group’s exposure to foreign exchange risk is presented below, highlighting that the amounts in reais may differ from the figures presented in the condensed consolidated interim financial information.

	09/30/2026
	R$ (Real)			US$ (Dollar)			€ (EUR)		¥ (Yen)
Foreign exchange exposure		(52,633	)		49,300			3,333		-
Derivatives
Swap		195,321			(195,321	)		-		-
NDF		(202,129	)		255,791			-		(53,662	)
Options		(59,485	)		59,485			-		-
Futures		115,169			(168,739	)		-		53,570
Total		(3,757	)		516			3,333		(92	)

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	12/31/2025
	R$ (Real)			US$ (Dollar)			€ (EUR)			¥ (Yen)
Foreign exchange exposure		(39,047	)		34,369			4,678			-
Derivatives
Swap		3,695			(3,695	)		-			-
NDF		622,499			(520,777	)		-			(101,722	)
Options		(38,632	)		38,632			-			-
Futures		(552,444	)		453,096			(1,618	)		100,966
Total		(3,929	)		1,625			3,060			(756	)

4. Cash and cash equivalents

Parent Company	09/30/2026		12/31/2025
Banks – Checking account		2		1
Bank Certificate of Deposits		-		29,503
Total		2		29,504

Consolidated	09/30/2026		12/31/2025
Banks - Checking account		2,507		3,040
Balances with Brazilian Central Bank		24		1,034
Bank accounts in foreign currency		37,735		3,675
Money market repurchases agreements ⁽¹⁾		304,176		130,043
Total		344,442		137,792

⁽¹⁾	On September 30, 2026, and December 31, 2025, the repurchase agreements substantially had a resale date for October 1, 2026 and January 2, 2026, respectively.

5. Financial instruments

a. Financial assets at fair value through profit or loss

	Fair / book value
Parent Company	09/30/2026		12/31/2025
Investment fund quotas
- Investment fund quotas		102,854		89,557
Total		102,854		89,557

	Fair / book value
Consolidated	09/30/2026		12/31/2025
Government bonds⁽¹⁾		13,246,506		11,369,995
- Financial treasury bills (LFT)		346,293		377,269
- National treasury bills (LTN)		1,298,723		1,053,142
- National treasury notes (NTN-B)		8,267,275		8,331,749
- National treasury notes (NTN-F)		3,325,986		1,599,085
- Government bonds of foreign governments		8,229		8,750
Private securities⁽²⁾		171,626		174,349
- Certificates of real estate receivables		4,570		26,516
- Certificates of agribusiness receivables		57,895		61,000
- Debentures		109,161		86,833
Investment fund quotas		121,680		168,306
- Investment fund quotas		121,680		168,306
Total		13,539,812		11,712,650

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

b. Financial assets at fair value through other comprehensive income

	Fair value/Book value
Consolidated	09/30/2026		12/31/2025
Private securities⁽²⁾		719,791		1,385,470
- Certificates of real estate receivables		320,851		903,281
- Certificates of agribusiness receivables		32,041		40,772
- Debentures		224,945		326,345
- Commercial notes		141,954		115,072
Investment fund quotas		1,748,856		1,923,285
- Investment fund quotas		1,748,856		1,923,285
Total		2,468,647		3,308,755

⁽¹⁾	Government bonds are under the custody of the Special Settlement and Custody System (SELIC) of the Brazilian Central Bank whose fair value was calculated by means of prices disclosed by ANBIMA – Brazilian Association of Financial Market and Capital Entities.

⁽²⁾

The Certificates of Real Estate Receivables, Certificates of Agribusiness Receivables, Debentures and Commercial Notes are classified at Fair Value through Profit or Loss (“FVTPL”) or Fair Value through Other Comprehensive Income (“FVTOCI”) and they are registered with the Clearing House of Custody and Financial Settlement of Securities (“B3 S.A.”), the valuation of which is carried out by IPCA or CDI rate + fixed interest rate.

6. Derivative financial instruments

a. Breakdown per index

	09/30/2026
Parent Company	Assets				Liabilities
Swap	Amounts receivable		Nominal value		Amounts payable			Nominal value
IPCA x CDI		-		-		(1,665	)		60,499
Fixed rate x CDI		1,370		72,734		(384	)		28,581
CDI x Fixed rate		4		2,716		(3	)		6,542
Total		1,374		75,450		(2,052	)		95,622

	12/31/2025
Parent Company	Assets				Liabilities
Swap	Amounts receivable		Nominal value		Amounts payable			Nominal value
IPCA x CDI		57		5,070		(1,566	)		68,241
Fixed rate x CDI		2,954		73,076		(100	)		30,105
Total		3,011		78,146		(1,666	)		98,346

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	09/30/2026
Consolidated	Assets				Liabilities
	Amounts receivable		Nominal value		Amounts payable			Nominal value
Swap		892,837		12,365,249		(389,889	)		5,714,447
IPCA x CDI		-		-		(7,476	)		39,840
IPCA x Fixed rate		645		32,950		-			-
CDI x Dollar		27,048		299,644		-			-
CDI x IPCA		757,424		6,965,738		(336,991	)		3,056,939
CDI x Fixed rate		99,051		3,953,627		(12,142	)		1,095,149
CDI X CDI		946		100,319		-			-
Fixed rate x CDI		7,723		1,012,971		(21,297	)		903,906
Fixedrate x IPCA		-		-		(8,879	)		527,908
Dollar x Fixed rate		-		-		(3,104	)		90,705
NDF		39,154		858,307		(32,783	)		1,047,304
Currency term		21,464		660,274		(13,475	)		821,287
Dollar x Fixed rate		738		172,187		(13,042	)		745,998
Fixed rate x Dollar		18,573		435,621		(433	)		75,289
Fixed rate x Yen		2,153		52,466		-			-
Forward commodities		17,690		198,033		(19,308	)		226,017
Commodities		17,690		198,033		(19,308	)		226,017
Options		78,869		196,035		(3,187	)		120,799
Call of call option		78,378		170,497		-			-
Call of put option		491		25,538		-			-
Sale of call option		-		-		(526	)		44,775
Sale of put option		-		-		(2,661	)		76,024
Futures		12,138		2,273,041		(13,710	)		5,659,874
Long position		1,332		1,501,831		(11,770	)		3,839,312
DAP		1,081		1,119,341		(6,536	)		2,939,506
DDI		-		-		(3,145	)		341,347
DI1		251		382,490		(5	)		370,151
DOL		-		-		(653	)		98,437
WDO		-		-		(83	)		36,175
Currencies - FX		-		-		(1,348	)		53,696
Short position		10,806		771,210		(1,940	)		1,820,562
DDI		3,758		371,785		(93	)		66,173
DI1		1		18,708		(375	)		1,692,043
DOL		1,038		166,324		-			-
IND		-		-		(198	)		13,130
WDO		956		144,236		-			-
Commodities – Local		61		1,949		-			-
Commodities - Abroad		4,992		68,208		(1,274	)		49,216
Total		1,022,998		15,692,632		(439,569	)		12,542,424

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	12/31/2025
Consolidated	Assets				Liabilities
	Amounts receivable		Nominal value		Amounts payable			Nominal value
Swap		869,232		12,509,027		(264,236	)		5,878,802
IPCA x CDI		55,722		179,205		(6,984	)		50,930
IPCA x Fixed rate		176		32,950		-			-
CDI x Dollar		7,157		201,600		-			-
CDI x IPCA		721,822		6,893,412		(219,779	)		3,410,393
CDI x Fixed rate		71,245		2,571,538		(18,275	)		1,293,345
CDI x CDI		956		1,031,819		-			-
Fixed rate x CDI		10,655		1,158,766		(19,033	)		1,019,468
Fixedrate x IPCA		1,499		439,737		(165	)		104,666
NDF		32,552		942,256		(46,317	)		1,082,966
Currency term		15,629		640,728		(22,390	)		739,690
Dollar x Fixed rate		1,485		78,040		(14,356	)		281,355
Fixed rate x Dollar		10,460		451,469		(8,034	)		458,335
Fixed rate x Yen		3,684		111,219		-			-
Forward commodities		16,923		301,528		(23,927	)		343,276
Commodities		16,923		301,528		(23,927	)		343,276
Options		106,239		270,889		(4,522	)		192,425
Call of call option		105,234		181,927		-			-
Call of put option		1,005		88,962		-			-
Sale of call option		-		-		(2,488	)		103,789
Sale of put option		-		-		(2,034	)		88,636
Futures		15,326		3,421,165		(29,376	)		5,357,373
Long position		770		889,134		(29,240	)		5,067,269
DAP		10		184,490		(2,549	)		3,338,065
DDI		-		-		(7,257	)		442,942
DI1		532		665,268		-			16,983
DOL		-		-		(15,656	)		977,364
WDO		-		-		(2,580	)		180,864
Currencies - FX		-		-		(1,127	)		101,776
Commodities - Abroad		228		39,376		(71	)		9,275
Short position		14,556		2,532,031		(136	)		290,104
DDI		3,275		226,286		-			-
DI1		281		1,488,800		(42	)		270,864
IND		-		-		(67	)		11,475
WDO		4,247		780,406		-			-
Currencies - FX		3		1,617		-			-
Commodities - Abroad		6,750		34,922		(27	)		7,765
Total		1,023,349		17,143,337		(344,451	)		12,511,566

Financial collateral given for derivative financial instrument transactions with B3 S.A. are represented by government bonds and totaled R$ 298,252 on September 30, 2026 (R$ 375,419 on December 31, 2025).

b. Comparison between the cost and fair value

	09/30/2026
Parent Company	Cost			Unrealized gains/ (losses)		Credit risk adjustment		Fair value
Assets
Swap		(193	)		1,567		-		1,374
Total		(193	)		1,567		-		1,374

Liabilities
Swap		(2,371	)		319		-		(2,052	)
Total		(2,371	)		319		-		(2,052	)

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	12/31/2025
Parent Company	Cost			Unrealized gains/ (losses)			Credit risk adjustment		Fair value
Assets
Swap		(350	)		3,361			-		3,011
Total		(350	)		3,361			-		3,011

Liabilities
Swap		(1,538	)		(128	)		-		(1,666	)
Total		(1,538	)		(128	)		-		(1,666	)

	09/30/2026
Consolidated	Cost			Unrealized gains/ (losses)			Credit risk adjustment			Fair value
Assets
Swap		364,468			531,954			(3,585	)		892,837
NDF		36,468			2,785			(99	)		39,154
Options		70,891			8,317			(339	)		78,869
Futures		12,138			-			-			12,138
Total		483,965			543,056			(4,023	)		1,022,998
Liabilities
Swap		(495,856	)		105,967			-			(389,889	)
NDF		(26,255	)		(6,528	)		-			(32,783	)
Options		(3,569	)		382			-			(3,187	)
Futures		(13,710	)		-			-			(13,710	)
Total		(539,390	)		99,821			-			(439,569	)

	12/31/2025
Consolidated	Cost			Unrealized gains/ (losses)			Credit risk adjustment			Fair value
Assets
Swap		324,639			548,217			(3,624	)		869,232
NDF		30,113			2,530			(91	)		32,552
Options		100,008			6,697			(466	)		106,239
Futures		15,326			-			-			15,326
Total		470,086			557,444			(4,181	)		1,023,349
Liabilities
Swap		(431,095	)		166,859			-			(264,236	)
NDF		(45,591	)		(726	)		-			(46,317	)
Options		(5,278	)		756			-			(4,522	)
Futures		(29,376	)		-			-			(29,376	)
Total		(511,340	)		166,889			-			(344,451	)

c. Breakdown per maturity

	09/30/2026
Parent Company	≤03 months			04-12 months			01-03 years			≥03 years			Fair value
Assets
Swap		-			36			291			1,047			1,374
Total		-			36			291			1,047			1,374

Liabilities
Swap		(17	)		(217	)		(486	)		(1,332	)		(2,052	)
Total		(17	)		(217	)		(486	)		(1,332	)		(2,052	)

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	12/31/2025
Parent Company	≤03 months		04-12 months			01-03 years			≥03 years			Fair value
Assets
Swap		-		-			388			2,623			3,011
Total		-		-			388			2,623			3,011

Liabilities
Swap		-		(354	)		(730	)		(582	)		(1,666	)
Total		-		(354	)		(730	)		(582	)		(1,666	)

	09/30/2026
Consolidated	≤03 months			04-12 months			01-03 years			≥03 years			Fair value
Assets
Swap		11,471			78,343			131,955			671,068			892,837
NDF		14,548			7,830			16,776			-			39,154
Options		41,277			575			37,017			-			78,869
Futures		4,796			5,121			1,714			507			12,138
Total		72,092			91,869			187,462			671,575			1,022,998
Liabilities
Swap		(1,451	)		(12,270	)		(229,150	)		(147,018	)		(389,889	)
NDF		(12,238	)		(5,739	)		(14,806	)		-			(32,783	)
Options		(2,220	)		(967	)		-			-			(3,187	)
Futures		(2,282	)		(2,063	)		(764	)		(8,601	)		(13,710	)
Total		(18,191	)		(21,039	)		(244,720	)		(155,619	)		(439,569	)

	12/31/2025
Consolidated	≤03 months			04-12 months			01-03 years			≥03 years			Fair value
Assets
Swap		30,256			91,920			155,534			591,522			869,232
NDF		13,982			5,674			12,896			-			32,552
Options		3,840			35,442			66,957			-			106,239
Futures		9,875			4,217			703			531			15,326
Total		57,953			137,253			236,090			592,053			1,023,349
Liabilities
Swap		(605	)		(3,075	)		(92,378	)		(168,178	)		(264,236	)
NDF		(17,349	)		(17,237	)		(11,731	)		-			(46,317	)
Options		(4,344	)		(178	)		-			-			(4,522	)
Futures		(21,677	)		(5,022	)		(537	)		(2,140	)		(29,376	)
Total		(43,975	)		(25,512	)		(104,646	)		(170,318	)		(344,451	)

d. Derivatives offset amount

The BR Partners Group does not have contracts in which the Company or its counterparty has the right to offset the amounts receivable and payable from the separate contracts in the event of default.

e. Derivatives designated as fair value hedge accounting

	09/30/2026
Strategy	Hedge instrument market value ⁽¹⁾			Hedged item fair value ⁽³⁾		Fair value adjustment on hedged item recorded in profit or loss ⁽²⁾
Interest rate risk
Floating rate funding		(202,680	)		208,926		(665	)
Total		(202,680	)		208,926		(665	)

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	12/31/2025
Strategy	Hedge instrument market value ⁽¹⁾			Hedged item fair value ⁽³⁾		Fair value adjustment on hedged item recorded in profit or loss ⁽²⁾
Interest rate risk
Floating rate funding		(188,825	)		213,886		2,358
Total		(188,825	)		213,886		2,358

⁽¹⁾

The Group uses DAP futures contracts, traded on B3 S.A., as a hedging instrument related to the interest rate risk of floating-rate funding selected for hedging. Daily adjustments related to futures contracts are recorded under “Interest revenues and gains on financial instruments” or “Interest expenses and losses on financial instruments”.

⁽²⁾	Balances presented on an accumulated basis for purposes of comparing the changes in the fair value of the instruments versus the hedged item.

⁽³⁾	Floating-rate fundings. eligible for hedge accounting, were recognized at fair value through profit or loss.

7. Financial asset at amortized cost

Parent Company

There was no balance in the parent company for the period ended September 30, 2026 and year ended December 31, 2025, respectively.

Consolidated	09/30/2026		12/31/2025
Loans ⁽¹⁾		155,114		184,958
Other financial assets at amortized cost		183,337		939,232
- Foreign exchange		-		778,918
- Services receivable ⁽²⁾		171,950		130,532
- Deposits ⁽³⁾		5,586		5,492
- Other amounts		5,801		24,290
Total		338,451		1,124,190

⁽¹⁾	Refers to operations with clients of BR Partners Banco de Investimento S.A., represented by Bank Credit Notes and Real Estate Credit Notes.

⁽²⁾	Refer to services provided to clients and reimbursements receivable on expenditures defined in the service agreement.

⁽³⁾	Refers to a security deposit in the amount of R$ 5,586 (R$ 5,262 as of December 31, 2025) and a labor court deposit in the amount of R$ 0 (R$ 230 as of December 31, 2025).

8. Related-party transactions

The transactions between related parties were carried out in terms equivalent to those prevailing in transactions between independent parties.

	Direct controlling shareholder ⁽¹⁾						Associated companies/subsidiaries ⁽²⁾					Total
Parent Company	09/30/2026			12/31/2025			09/30/2026			12/31/2025		09/30/2026			12/31/2025
Assets/(Liabilities)
Amounts receivable		-			-			24,565			55,496		24,565			55,496
Derivative financial instruments		-			-			(678	)		1,345		(678	)		1,345
Fund quotas		-			-			102,854			89,557		102,854			89,557
Amounts payable		(4,006	)		(9,421	)		(35,813	)		-		(39,819	)		(9,421	)
Result/(Expenses)
Result from derivatives		-			-			(2,228	)		1,345		(2,228	)		1,345
Revenue from investment in investment fund		-			-			7,297			4,892		7,297			4,892

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	Direct controlling shareholder ⁽¹⁾						Associated companies ⁽²⁾						Key management personnel ⁽³⁾						Total
Consolidated	09/30/2026			12/31/2025			09/30/2026			12/31/2025			09/30/2026			12/31/2025			09/30/2026			12/31/2025
Assets/(Liabilities)
Fund quotas		-			-			102,854			89,557			-			-			102,854			89,557
Time deposit certificate – client deposit ⁽⁴⁾		(1,789	)		(1,497	)		(15,259	)		(10,345	)		(2,908	)		(2,096	)		(19,956	)		(13,938	)
Amounts payable		(4,006	)		(385	)		(34,022	)		-			-			-			(38,028	)		(385	)
Result/(Expenses)
Revenue from investment in investment fund		-			-			7,297			4,892			-			-			7,297			4,892
Interest expense		(126	)		(54	)		(2,013	)		(1,678	)		(318	)		(496	)		(2,457	)		(2,228	)

⁽¹⁾	BR Partners Holdco Participações S.A.

⁽²⁾	Other companies of BR Partners Group, Black River Holdings e Investimentos Ltda., BR Partners Outlet Premium Fundo de Investimento em Participações Multiestratégia Responsabilidade Limitada and BR Partners Fundo de Investimento Financeiro.

⁽³⁾	Members of Board of Directors and Executive Board.

⁽⁴⁾	Represented by fundraising by BR Partners Banco de Investimento S.A., maturing up to September 05, 2029 at an average rate of 103.99% of CDI.

Remuneration rates presented above refer to the operations existing on September 30, 2026.

a. Remuneration of key personnel

	Three-month period ended				Nine-month period ended
Parent Company	09/30/2026		09/30/2025		09/30/2026		09/30/2025
Non-statutory Directors
Directors’ fee		565		522		1,645		1,430
Social charges		113		105		329		286
Board and Statutory Directors
Directors’ fee		392		387		1,173		1,161
Social charges		78		77		235		232
Total		1,148		1,091		3,382		3,109

	Three-month period ended				Nine-month period ended
Consolidated	09/30/2026		09/30/2025		09/30/2026		09/30/2025
Non-statutory Directors
Directors’ fee		11,330		11,359		34,110		30,746
Social charges		2,266		2,272		6,823		6,149
Board and Statutory Directors
Directors’ fee		3,158		3,582		9,772		11,046
Social charges		632		716		1,954		2,209
Total		17,386		17,929		52,659		50,150

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

Key management personnel is represented by the Company’s executive board and Board of Directors who, in addition to dividends arising from their interests in BR Partners Holdco Participações S.A. and Black River Holding e Investimentos Ltda, receive remuneration for services rendered at the Company, which is recorded under “Personnel expenses.”

9. Investments in subsidiaries

Parent Company	12/31/2025		Equity in net income of subsidiaries			Payment of capital		Other comprehensive income ⁽¹⁾			09/30/2026
BR Partners Assessoria Financeira Ltda.		2,069		13,322			-		(349	)		15,042
BR Partners Assessoria Financeira Rio de Janeiro Ltda.		946		(193	)		-		-			753
BR Partners Mercados de Capitais Ltda.		1,000		37,412			-		-			38,412
BR Partners Participações Financeiras Ltda.		620,881		8,061			30,000		2,451			661,393
BR Partners Gestão de Recursos Ltda.		2,003		22,054			-		-			24,057
BR Partners Assessoria em Soluções de Capital Ltda.		500		20,506			-		-			21,006
Total		627,399		101,162			30,000		2,102			760,663

Parent Company	12/31/2024		Equity in net income of subsidiaries			Payment of capital		Other comprehensive income ⁽¹⁾		09/30/2025
BR Partners Assessoria Financeira Ltda.		1,326		33,444			-		297		35,067
BR Partners Assessoria Financeira Rio de Janeiro Ltda.		-		(17	)		1,000		-		983
BR Partners Mercados de Capitais Ltda.		1,000		20,749			-		-		21,749
BR Partners Participações Financeiras Ltda.		691,344		37,420			-		173		728,937
BR Partners Gestão de Recursos Ltda.		2,000		30,025			-		-		32,025
BR Partners Assessoria em Soluções de Capital Ltda.		500		12,982			-		-		13,482
Total		696,170		134,603			1,000		470		832,243

⁽¹⁾	Represented by reflective equity valuation adjustments recorded at BR Partners Banco de Investimento S.A. and BR Partners Assessoria Financeira Ltda.

10. Other amounts payable

	Parent Company				Consolidated
	09/30/2026		12/31/2025		09/30/2026		12/31/2025
Lease liabilities ⁽¹⁾		-		-		33,916		32,568
Amounts payable to related companies		31,097		9,036		-		-
Dividends payable		12,983		385		12,983		385
Provision payable for expenses on personnel		90		23		7,931		3,859
Future year earnings		-		-		1,629		2,419
Provision for surety bonds provided ⁽²⁾		-		-		476		197
Other		-		-		662		3,263
Total		44,170		9,444		57,597		42,691

⁽¹⁾	The Group leases floors of a commercial building for a period of 10 years. As of September 30, 2026 and December 31, 2025, the non-cancelable minimum lease amounts are presented between 1 and 10 years.

⁽²⁾	Refers to commissions on endorsements and sureties currently found in the credit portfolio of BR Partners Banco de Investimento S.A. (Note 19.a).

11. Financial liabilities

a. Financial liabilities at fair value through profit or loss

	Fair value/Book value
Consolidated	09/30/2026		12/31/2025
Obligations for loans of financial instruments		-		33,222
Total		-		33,222

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

b. Amortized cost

Consolidated	Up to 3 months		4-12 months		01-03 years		>3 of years		09/30/2026		12/31/2025
Client deposits		343,881		297,974		272,288		1,250		915,393		1,637,964
- Time deposit ⁽¹⁾		343,881		297,974		253,158		1,250		896,263		1,626,884
- Interbank deposits		-		-		19,130		-		19,130		11,080
Repurchase agreements		11,029,148		-		-		-		11,029,148		9,938,917
- Government bonds ⁽²⁾		10,609,998		-		-		-		10,609,998		9,066,958
- Private securities ⁽²⁾		419,150		-		-		-		419,150		871,959
Debt issued and others		682,150		1,177,648		1,812,040		729,808		4,401,646		3,703,658
- Financial bills ⁽³⁾		682,150		1,177,648		1,812,040		-		3,671,838		2,993,031
- Subordinated financial bills eligible for capital– tier II ⁽⁴⁾		-		-		-		303,300		303,300		274,452
- Subordinated financial bills eligible for complementary capital ⁽⁵⁾		-		-		-		426,508		426,508		436,175
Other financial liabilities		158		-		-		-		158		781,663
- Obligations with foreign exchange purchase ⁽⁶⁾		158		-		-		-		158		781,663
Total		12,055,337		1,475,622		2,084,328		731,058		16,346,345		16,062,202

⁽¹⁾	For fixed-rate Bank Deposit Certificates (“CDB”), the remuneration rate is between 9.92% and 16.49% p.a. and for floating-rate CDBs, the remuneration rate is between 96.1% and 113.8% of the DI, 100% of DI + 0.05% to 2.50% p.a. and IPCA + 4.79% and 9.18% p.a.

⁽²⁾	For repurchase agreements linked to government bonds (“NTN-B”, “NTN-F” and “LTN”), the yield rate is 13.65% p.a. and, for private securities (Debentures, CRI and CRA), the average yield rate is 93.6% of DI.

⁽³⁾	For floating-rate Financial Bills (“LF”), the remuneration rate is between 100% and 105% of the DI + 0.49% to 1.38% p.a. and 100% of the IPCA - Extended Consumer Price Index + 6.58% p.a.

⁽⁴⁾	For fixed Subordinated Financial Bills Eligible to Capital (“LFSN”), the remuneration rate is 11.38%, and for floating-rate LFSN the remuneration rate is between 100% and 109.6% of the DI, 100% of DI + 1–2.94% and 100% of the IPCA + 6.39%.

⁽⁵⁾	The Perpetual Subordinated Financial Bills, eligible for the composition of the complementary capital, are remunerated at floating rates of 100% of the DI + 1.80–2.50% p.a.

⁽⁶⁾	Refers to the obligation linked to a purchased foreign exchange contract, whose settlement occurred on October 02, 2026.

Remuneration rates presented above refer to the operations existing on September 30, 2026.

12. Shareholders’ equity

a. Capital

The Company’s share capital, fully subscribed and paid in totaling R$ 674,940 at September 30, 2026 (R$ 674,940 at December 31, 2025), is represented by 314,987 shares: 200,546 registered, book-entry common shares with no par value and 114,441 registered preferred, book-entry shares with no par value as of September 30, 2026 and December 31, 2025.

b. Profit reserve

The legal reserve is increased annually by an allocation of 5% of net income for the year, and may not exceed 20% of the Company’s share capital. The purpose of the legal reserve is to guarantee that the share capital is paid up and it is used solely to offset losses and increase capital. Other profit reserves refer to the retention of the remaining balance of retained earnings, pursuant to article 196 of Brazil’s Corporation Act.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

c. Net earnings per share

Basic earnings per share are calculated by dividing profit attributable to the Company’s shareholders by the weighted average number of common shares for the period.

For the periods ended September 30, 2026 and 2025, there are no potential common and preferred shares in the Group for dilution purposes. Therefore, the basic and diluted earnings per share are the same.

	3-month period ended				9-month period ended
	09/30/2026		09/30/2025		09/30/2026		09/30/2025
Income (loss) attributable to the Company’s shareholders		23,536		42,224		96,337		130,539
Weighted average of shares issued		314,987		314,987		314,987		314,987
Basic earnings and diluted per share (in Reais)		0.07		0.13		0.31		0.41

d. Dividends

Shareholders will be entitled to a non-cumulative mandatory minimum dividend, corresponding to 25% of the adjusted net income, as set forth in the Article 191 of Brazil’s Corporation Act, reduced or increased by the amounts provided for in item I of Article 202 of the Brazil’s Corporation Act and subject to the provisions of item II and III of the same article, as applicable.

13. Revenue

The following summary discloses the service revenues (revenue from contracts with customers) and the other accounting items that composes the consolidated total revenue disaggregated by line of business:

	Three-month period ended 09/30/2026
Business line	Revenues from rendering of services		Net interest revenue (expense) and gains (losses) on financial instruments		Total
Investment Banking and Capital Markets		53,418		-		53,418
Treasury Sales & Structuring		12		25,845		25,857
Investments and Wealth Management		4,887		-		4,887
Capital Remuneration		-		39,147		39,147
Total		58,317		64,992		123,309

	Three-month period ended 09/30/2025
Business line	Revenues from rendering of services		Net interest revenue (expense) and gains (losses) on financial instruments		Total
Investment Banking and Capital Markets		67,184		-		67,184
Treasury Sales & Structuring		-		28,739		28,739
Investments and Wealth Management		4,048		-		4,048
Capital Remuneration		-		33,316		33,316
Total		71,232		62,055		133,287

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	Nine-month period ended 09/30/2026
Business line	Revenues from rendering of services		Net interest revenue (expense) and gains (losses) on financial instruments		Total
Investment Banking and Capital Markets		218,618		-		218,618
Treasury Sales & Structuring		46		62,913		62,959
Investments and Wealth Management		13,761		-		13,761
Capital Remuneration		-		92,877		92,877
Total		232,425		155,790		388,215

	Nine-month period ended 09/30/2025
Business line	Revenues from rendering of services		Net interest revenue (expense) and gains (losses) on financial instruments		Total
Investment Banking and Capital Markets		219,558		-		219,558
Treasury Sales & Structuring		-		69,834		69,834
Investments and Wealth Management		11,272		-		11,272
Capital Remuneration		-		99,398		99,398
Total		230,830		169,232		400,062

14. Net interest revenue (expense) and gains (losses) on financial instruments

	Three-month period ended
Parent Company	09/30/2026			09/30/2025
- Income from financial assets at fair value through profit or loss		2,847			364
- Expenses with financial assets at fair value through profit or loss		(856	)		(3,462	)
Net interest revenue (expense) and gains (losses) on financial instruments		1,991			(3,098	)

	Nine-month period ended
Parent Company	09/30/2026			09/30/2025
- Income from financial assets at fair value through profit or loss		13,253			12,239
- Expenses with financial assets at fair value through profit or loss		(7,164	)		(5,170	)
Net interest revenue (expense) and gains on financial instruments		6,089			7,069

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

	Three-month period ended
Consolidated	09/30/2026			09/30/2025
Interest revenues
Income from loans		7,000			14,775
Income from guarantees granted		597			539
Financial assets
At amortized cost		-			3,048
At fair value through profit or loss		896,968			427,901
Total interest revenues		904,565			446,263

Interest expenses
Funding expenses		(215,770	)		(519,224	)
Negative fair value - funding (Hedged Item)		(2,087	)		(631	)
Financial assets
At fair value through profit or loss		(502,833	)		(118,178	)
Total interest expenses		(720,690	)		(638,033	)

Net gains from operations in foreign currency
Foreign exchange income		5,301			19,037
Foreign exchange expenses		(338	)		(1,235	)
Total		4,963			17,802

Gains (losses) on derivative transactions
Income from derivative operations		2,064,141			4,452,593
Expenses from derivative operations		(2,187,987	)		(4,216,570	)
Total		(123,846	)		236,023

Net income from interest and gains on financial instruments		64,992			62,055

	Nine-month period ended
Consolidated	09/30/2026			09/30/2025
Interest revenues
Income from loans		21,518			53,191
Income from guarantees granted		1,852			1,506
Financial assets
At amortized cost		-			10,589
At fair value through profit or loss		2,357,018			1,463,420
Total interest revenues		2,380,388			1,528,706

Interest expenses
Funding expenses		(680,803	)		(1,342,968	)
Positive (negative) fair value - funding (Hedged Item)		(3,022	)		994
Financial assets
At fair value through profit or loss		(1,706,405	)		(175,971	)
Total interest expenses		(2,390,230	)		(1,517,945	)

Net gains from operations in foreign currency
Foreign exchange income		18,665			36,471
Foreign exchange expenses		(14,303	)		(16,425	)
Total		4,362			20,046

Gains on derivative operations
Income from derivative operations		5,450,935			8,318,535
Expenses from derivative operations		(5,289,665	)		(8,180,110	)
Total		161,270			138,425

Net income from interest and gains on financial instruments		155,790			169,232

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

15. Administrative expenses

	Three-month period ended				Nine-month period ended
Parent Company	09/30/2026		09/30/2025		09/30/2026		09/30/2025
Outsourced service expenses		373		1,220		1,824		6,093
Financial system service expenses		102		388		295		790
Data processing expenses		30		35		90		93
Other tax expenses		12		99		215		127
Other expenses		479		594		1,106		936
Total		996		2,336		3,530		8,039

	Three-month period ended				Nine-month period ended
Consolidated	09/30/2026		09/30/2025		09/30/2026		09/30/2025
Outsourced service expenses		5,589		13,225		43,826		32,999
Data processing expenses		3,616		3,056		10,338		8,575
Amortization and depreciation expenses		2,577		2,449		7,672		7,348
Financial system service expenses		1,883		2,034		4,507		5,637
Rent expenses		1,216		1,120		3,717		3,713
Other tax expenses		1,832		2,446		5,454		4,506
Other expenses		7,170		7,074		17,477		16,276
Total		23,883		31,404		92,991		79,054

16. Tax expenses

	Three-month period ended				Nine-month period ended
Consolidated	09/30/2026		09/30/2025		09/30/2026		09/30/2025
Revenues from services rendered
- PIS		778		824		1,998		2,202
- COFINS		3,761		3,869		9,640		10,699
- ISS		2,701		3,468		10,887		11,280
Income (loss) from financial instruments net of interest
- PIS		338		289		648		1,066
- COFINS		2,078		1,763		3,991		6,560
Total		9,656		10,213		27,164		31,807

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

17. Income taxes

a. Current and deferred taxes

	Three-month period ended						Nine-month period ended
Parent Company	09/30/2026			09/30/2025			09/30/2026			09/30/2025
Profit before income tax		23,539			42,087			98,818			130,446
Rate (25% Income Tax (IR) and 9% Social Contribution (CSLL))		(8,003	)		(14,309	)		(33,598	)		(44,352	)
Effect of additions and deductions on the calculation of taxes
- Additions/permanent exclusions		1,388			(1,177	)		(757	)		(1,843	)
- Temporary differences without recording deferred tax assets		(163	)		202			(162	)		2,349
- Additions – Undistributed earnings in equity method investees		8,139			16,220			34,395			45,765
Deferred – formation for the period		-			137			-			93
Tax loss and negative basis		(1,364	)		(936	)		(2,359	)		(1,919	)
Income tax and social contribution in the periods		(3	)		137			(2,481	)		93
Deferred income tax and social contribution		(3	)		137			(2,481	)		93
Current income tax and social contribution		-			-			-			-
Income tax and social contribution in the periods		(3	)		137			(2,481	)		93

	Three-month period ended						Nine-month period ended
Consolidated	09/30/2026			09/30/2025			09/30/2026			09/30/2025
Profit before income tax and social contribution		31,188			64,361			116,710			182,468
Total income tax and social contribution charge at current rates		(10,604	)		(21,883	)		(39,682	)		(62,039	)
Effect of additions and deductions on the calculation of taxes:
- Permanent additions		2,789			354			2,560			1,903
- Temporary differences without recording deferred tax assets		(163	)		340			(162	)		538
- Other ⁽¹⁾		326			(948	)		16,911			7,669
Income tax and social contribution in the periods		(7,652	)		(22,137	)		(20,373	)		(51,929	)
Effective rate		24.5	%		34.4	%		17.5	%		28.5	%
Deferred income tax and social contribution		(4,263	)		(20,505	)		(6,746	)		(33,699	)
Current income tax and social contribution		(3,389	)		(1,632	)		(13,627	)		(18,230	)
Income tax and social contribution in the periods		(7,652	)		(22,137	)		(20,373	)		(51,929	)

⁽¹⁾

Basically includes: (i) adjustment for the different rates of non-financial companies taxed based on the presumed profit (BR Partners Gestão de Recursos Ltda., BR Partners Mercados de Capitais Ltda., BR Partners Assessoria em Soluções de Capital Ltda., BR Partners Corretora de Seguros Ltda.and BR Partners Assessoria Financeira Rio de Janeiro Ltda.); and (ii) difference in the financial institution’s tax rate.

b. Deferred tax assets and liabilities

Parent Company	12/31/2025			Formation			Realization / (Write-off)			09/30/2026
Tax loss and negative social contribution basis		5,607			-			-			5,607
Total deferred tax assets		5,607			-			-			5,607
Deferred tax obligations on fair value of financial assets		15,656			2,847			(366	)		18,137
Total deferred tax liabilities		15,656			2,847			(366	)		18,137
Total net deferred tax assets (liabilities)		(10,049	)		(2,847	)		366			(12,530	)

Parent Company	12/31/2024			Formation		Realization / (Write-off)		09/30/2025
Tax loss and negative social contribution basis		3,060			1,904		-		4,964
Total deferred tax assets		3,060			1,904		-		4,964
Deferred tax obligations on fair value of financial assets		20,840			1,811		-		22,651
Total deferred tax liabilities		20,840			1,811		-		22,651
Total net deferred tax assets (liabilities)		(17,780	)		93		-		(17,687	)

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

Consolidated	12/31/2025			Formation			Realization / (Write-off)			09/30/2026
Temporary differences		13,504			6,731			(4,855	)		15,380
Adjustment to fair value of financial assets recorded in other comprehensive income		8,874			12,322			(14,327	)		6,869
Tax loss and negative social contribution basis		70,047			91,959			(25,033	)		136,973
Total deferred tax assets		92,425			111,012			(44,215	)		159,222
Deferred tax obligations on fair value of financial assets		169,272			105,516			(33,270	)		241,518
Deferred IRPJ and CSLL on revenue on the cash basis		6,824			8,478			(5,176	)		10,126
Total deferred tax liabilities		176,096			113,994			(38,446	)		251,644
Total net deferred tax assets and (liabilities)		(83,671	)		(2,982	)		(5,769	)		(92,422	)

Consolidated	12/31/2024			Formation			Realization / (Write-off)			09/30/2025
Temporary differences		33,178			8,465			(20,826	)		20,817
Adjustment to fair value of financial assets recorded in other comprehensive income		7,626			-			(142	)		7,484
Tax loss and negative social contribution basis		54,835			1,904			(1,091	)		55,648
Total deferred tax assets		95,639			10,369			(22,059	)		83,949
Deferred tax obligations on fair value of financial assets		141,816			23,438			-			165,254
Deferred IRPJ and CSLL on revenue on the cash basis		6,283			1,706			(2,993	)		4,996
Total deferred tax liabilities		148,099			25,144			(2,993	)		170,250
Total net deferred tax assets and (liabilities)		(52,460	)		(14,775	)		(19,066	)		(86,301	)

18. Operating segments

The Group has a single reportable segment as of September 30, 2026 and December 31, 2025. This segment offers investment banking services, which are administered and managed according to the products offered. Thus, there are no differences from the last consolidated annual financial statements in terms of the segmentation basis.

19. Other information

a. Guarantees, endorsements, and sureties

	09/30/2026			12/31/2025
Bank guarantees provided		133,074			158,899
Provision for financial guarantees provided		(476	)		(197	)
Total		132,598			158,702

b. Contingencies

Tax provision

In the tax level, there are no lawsuits whose risk of loss is probable or possible in the period September 30, 2026 and year ended December 31, 2025, respectively.

Civil provision

In the civil level, there are no lawsuits whose risk of loss is probable or possible in the period September 30, 2026 and year ended December 31, 2025, respectively.

Labor provision

In the labor level, there are no lawsuits whose risk of loss is probable or possible in the period ended September 30, 2026. As of December 31, 2025, lawsuits with probable risk of loss amounted to R$ 556, and there were no lawsuits classified as possible risk of loss.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

c. Third party fund management (unaudited)

The assets under management and the assets under advisory services managed by the Company are shown below:

	Amount under management
Modality	09/30/2026		12/31/2025
FIM – Multimarket Investment Fund		2,067,061		2,107,961
Fundo de Investimento em Participações		676,900		630,725
International Investment Fund		430,844		699,269
Domestic Managed Portfolios		758,873		308,589
International Managed Portfolios		2,278,527		2,194,309

d. New and revised CPCs / IFRSs and laws issued and not yet applicable

The following amendments to standards were issued by the IASB but are not effective for the quarter ended September 30, 2026. The early adoption of pronouncements, although encouraged by the IASB, is not allowed in Brazil by the Accounting Pronouncement Committee (CPC). At the date of authorization of these condensed interim parent company and consolidated financial information, the Group has not adopted the new and revised IFRSs/CPCs below.

●

CPC 51 / IFRS 18 “Presentation and disclosure in financial statements”: IFRS 18 replaces IAS 1 – Presentation of Financial Statements, carrying over several unchanged requirements from IAS 1 (equivalent to CPC 26) and supplementing them with the new requirements. In addition, some paragraphs of IAS 1 have been moved to IAS 8 – Accounting Policies, Changes in Estimates and Errors and IFRS 7 – Financial Instruments: Disclosures. The IASB has also implemented minor changes to IAS 7 – Statement of Cash Flows and IAS 33 – Earnings per Share.

The new requirements of CPC 51/IFRS 18 are:

Present specific categories and subtotals defined in the statement of profit or loss;

Present disclosures on the performance measures defined by Management (MPMs - Management-defined Performance Measures) in the notes to the financial statements;

Improvements linked to information aggregation and disaggregation requirements.

The Group must adopt CPC 51 / IFRS 18 for annual reporting periods beginning on or after January 1, 2027. The amendments to IAS 7 and IAS 33, as well as the revised IAS 8 and IFRS 7, become effective when the Group applies CPC 51 / IFRS 18.

This pronouncement requires retrospective application with specific transition provisions. The Accounting Pronouncement Committee in Brazil approved on October 10, 2025, the mandatory adoption of the technical pronouncement through CPC 51 – Presentation and Disclosure in Financial Statements, which corresponds to the international Pronouncement IFRS 18 – Presentation and Disclosure in Financial Statements.

The Company’s Management is in the process of assessing the potential effects and impacts of the pronouncement on the primary financial statements and respective disclosures.

●

CPC 45 / IFRS 19 “Subsidiaries without public accountability”: this pronouncement allows an eligible subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements.

These new changes should not impact the Group’s parent company and consolidated financial statements.

●

The Constitutional Amendment 132/2023 and the Complementary Law 214/2025 established the Tax Reform in Brazil, with a transition period starting in 2026 and concluding by 2033. The new model replaces the taxes PIS, COFINS, ICMS, ISS, and part of IPI with three new taxes, namely CBS, IBS and IS.

20. Financial instruments – Fair value

i.	Accounting classification and fair values

Fair value is classified for by the Company in accordance with the evaluation method of financial instruments. The different levels were defined as follow:

●

Level 1: prices quoted (not adjusted) in active markets for assets and liabilities defined;

●

Level 2: the evaluation uses information, in addition to quoted prices included in Level 1, information included in level 1 that are observable in the market for the asset or liability, either directly (prices) or indirectly (derived from prices);

●

Level 3: the evaluation uses significant information which is not based on observable market data, i.e., non-observable inputs built by the Company’s Management.

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

A summary of the fair value hierarchy of assets and liabilities at fair value, classified according to the Company’s pricing methodology is presented below:

Parent Company	Level 1		Level 2		Level 3		09/30/2026
Financial assets at fair value through profit or loss
- Investment fund quotas		-		-		102,854		102,854
- Derivative financial instruments		-		1,374		-		1,374
Total		-		1,374		102,854		104,228

Parent Company	Level 1		Level 2		Level 3		12/31/2025
Financial assets at fair value through profit or loss
- Investment fund quotas		-		-		89,557		89,557
- Derivative financial instruments		-		3,011		-		3,011
Total		-		3,011		89,557		92,568

Consolidated	Level 1		Level 2		Level 3		09/30/2026
Financial assets at fair value through profit or loss
- Government bonds		13,246,506		-		-		13,246,506
- Private securities		-		171,626		-		171,626
- Investment fund quotas		-		18,826		102,854		121,680
- Derivative financial instruments		12,138		898,780		112,080		1,022,998

Financial assets at fair value through other comprehensive income
- Private securities		-		719,791		-		719,791
- Investment fund quotas		232,535		1,516,321		-		1,748,856
Total assets at fair value		13,491,179		3,325,344		214,934		17,031,457

Financial liabilities at fair value through profit or loss
- Derivative financial instruments		13,710		392,145		33,714		439,569
Total liabilities at fair value		13,710		392,145		33,714		439,569

Consolidated	Level 1		Level 2		Level 3		12/31/2025
Financial assets at fair value through profit or loss
- Government bonds		11,369,995		-		-		11,369,995
- Private securities		-		174,349		-		174,349
- Investment fund quotas		78,749		-		89,557		168,306
- Derivative financial instruments		15,326		868,828		139,195		1,023,349

Financial assets at fair value through other comprehensive income
- Private securities		-		1,385,470		-		1,385,470
- Investment fund quotas		259,072		1,664,213		-		1,923,285
Total assets at fair value		11,723,142		4,092,860		228,752		16,044,754

Financial liabilities at fair value through profit or loss
- Liability for the sale of financial instruments		33,222		-		-		33,222
- Derivative financial instruments		29,376		294,129		20,946		344,451
Total liabilities at fair value		62,598		294,129		20,946		377,673

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

ii.

Valuation techniques and unobservable assumptions

- Financial assets measured at fair value - Level 2

●

Financial assets at fair value through profit or loss and other comprehensive income:

The fair value of government bonds is determined through mark-to-market (MtM) using the current sector rates and curves. For private securities, the fair value is calculated by projecting the future value — based on the contractual indexes (Prefixed, CDI, IPCA, IGPM) — discounted to present value using the respective market curves until maturity.

●

Derivative financial instruments (Swap and NDF):

The fair value of Swaps is determined by the present value of estimated future cash flows, using interbank interest rates and market future prices. The calculation includes credit risk adjustments for the counterparty and the Group itself (CDS spreads or traded bonds). In the case of cash flow Swaps, the MtM consolidates the present value of each parent company installment individually. For NDFs, the fair value is obtained by projecting the future price of the underlying asset until maturity, discounted to present value using the current market reference rates.

- Financial asset measured at fair value - Level 3

●

Equity investment fund quotas: The fair value is measured by the present value of the expected future payments, using discount rates adjusted for risk. For investments in real estate and commercial equity, the model is based on unobservable assumptions (Level 3), such as projections of results, growth, and inflation. The evaluation is sensitive to variations: higher cash flows or lower discount rates increase the estimated fair value, and vice versa.

●

Derivative financial instruments (options and swap): The fair value of options is composed of the intrinsic value (difference between the asset price and the strike price) and the time value (potential for appreciation until expiration). The measurement uses unobservable data (Level 3), such as expected volatility, interest rates, dividends, and internal funding rates. The award is sensitive to variations in these inputs: higher volatility, time to expiration, or dividends generally increase the fair value, while the time value converges to zero at expiration. The adjustments to fair value arising from the financing costs of certain swap contracts reflect changes in the fair value of said contracts given their cash flow profile over time and/or the guarantees provided. The unobservable data used for the swaps is related to the internal funding rate.

iii.

Reconciliation of Level 3 fair values

The following table presents a reconciliation of the opening and closing balances of financial instruments classified as Level 3 at fair value:

a. Investment fund quotas	FVTPL *Outlet*			FVTPL BR FIM		Total
December 31, 2024		87,955			29,940		117,895
Principal amortization		(13,089	)		-		(13,089	)
Receipt of interest		(20,140	)		-		(20,140	)
Fair value increase		948			3,943		4,891
December 31, 2025		55,674			33,883		89,557
Payment of quotas		-			6,000		6,000
Fair value increase		4,953			2,344		7,297
September 30, 2026		60,627			42,227		102,854

BRBI BR Partners S.A.

Notes to the financial statements

(In thousands of reais, unless otherwise indicated)

b. Derivative financial instruments

Options	FVTPL – Options (Assets)			FVTPL - Options (Liabilities)
December 31, 2024		18,817			(17,837	)
Premiums paid (received)		106,238			(4,522	)
Fair value increase (decrease)		(18,816	)		17,837
December 31, 2025		106,239			(4,522	)
Premiums paid (received)		196,035			(97,611	)
Fair value increase (decrease)		(223,405	)		98,946
September 30, 2026		78,869			(3,187	)

Swap	Assets			Liabilities
Cost value		(37,795	)		(19,702	)
Fair value adjustment		39,353			(8,250	)
Fair value adjustment (level 3)		31,443			11,528
Credit Valuation Adjustment		(45	)		-
December 31, 2025		32,956			(16,424	)

Cost value		(54,800	)		(43,091	)
Fair value adjustment		55,666			(4,182	)
Fair value adjustment (level 3)		32,446			16,746
Credit Valuation Adjustment		(101	)		-
September 30, 2026		33,211			(30,527	)

Change in funding valuation adjustment		1,003			5,218

Total of level 3 derivative financial instruments at December 31, 2025		139,195			(20,946	)
Total of level 3 derivative financial instruments as of September 30, 2026		112,080			(33,714	)

iv.

Sensitivity analysis of financial assets classified as Level 3

Sensitivity analysis for financial instruments classified as Level 3 is essential to understand the uncertainty associated with fair value estimates. These instruments are measured based on unobservable market data, which significantly implies a high level of judgment and estimation by management.

For the performance of the analysis, we consider the main assumptions that influence fair value, such as discount rates, volatility, average internal funding rates and other factors specific to financial instruments. For example, a change in the discount rate can have a substantial impact on fair value, reflecting changes in market conditions or economic expectations.

Furthermore, the volatility of the prices of the underlying assets can directly affect the valuation of financial instruments classified as Level 3. Greater volatility can increase uncertainty and, consequently, the range of possible changes in fair value.

Other factors, such as changes in economic conditions or the regulatory environment, can also influence fair value estimates. Management monitors these matters and adjusts the valuation as necessary to make sure that the values have been adequately reported reflecting market conditions and associated risks, as well as the interrelationships that exist between these variables and the fair value of the financial instruments.

During the period ended September 30, 2026 and year 2025, there were no changes in the measurement method of financial assets and liabilities that would imply the reclassification of assets and liabilities between different levels of the fair value hierarchy.

STATEMENT OF EXECUTIVE BOARD ON THE INDEPENDENT AUDITORS’ REPORT ON

REVIEW OF CONDENSED PARENT COMPANY AND CONSOLIDATED INTERIM FINANCIAL INFORMATION

Pursuant to Article 27, §1, item V of CVM Resolution 80, of March 29, 2022, we hereby declare that: i) we are responsible for the information contained in this file; and ii) we reviewed, discussed and agreed with the opinions expressed in the independent auditors’ report on this condensed interim parent company and consolidated financial information of BRBI BR Partners S.A. for the three- and nine-month period ended September 30, 2026.

São Paulo (SP), November 3, 2026

José Flávio Ferreira Ramos

Chief Financial Officer

STATEMENT BY THE EXECUTIVE BOARD ON CONDENSED PARENT COMPANY AND

CONSOLIDATED INTERIM FINANCIAL INFORMATION

Pursuant to Article 27, §1, item VI of CVM Resolution 80, of March 29, 2022, we hereby declare that: i) we are responsible for the information contained in this file; and ii) we reviewed, discussed and agreed with the condensed interim parent company and consolidated financial information of BRBI BR Partners S.A. for the three- and nine-month period ended September 30, 2026.

São Paulo (SP), November 3, 2026

José Flávio Ferreira Ramos

Chief Financial Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

1 document

Press Releases

EX-99.1 CONDENSED PARENT COMPANY AND CONSOLIDATED INTERIM FINANCIAL INFORMATION - THREE 919.9 KB

BR Partners Q3 2026 net income falls 44.3%

Rhea-AI Filing Summary

Positive

Negative

Filing Explained

Key Figures

Key Terms

FAQ

What was BRBI's third-quarter 2026 revenue?

How much net income did BRBI report in the third quarter of 2026?

What dividend does BRBI's policy provide?

Filing Exhibits & Attachments

Press Releases

Keep reading

Trending in the feed