CI&T 3Q26 profit falls 14.4% as revenue rises 14.9%
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Rhea-AI Filing Summary
CI&T Inc. (CINT) reported 3Q26 revenue of US$146.3 million, up 14.9% year over year (11.2% at constant currency). Adjusted gross margin was 36.6%, up 420 basis points sequentially; adjusted EBITDA was US$22.6 million, down 3.9% year over year but up 19.1% from 2Q26. Profit was US$7.6 million, down 14.4%, while adjusted profit was US$11.5 million, up 2.0%.
For full-year 2026, CI&T expects revenue of US$568.0 million to US$577.8 million, representing 16.0% to 18.0% organic growth, and an adjusted EBITDA margin of 15% to 17%. The 4Q26 revenue outlook is US$142.3 million to US$152.0 million. 9M26 cash generated from operating activities was US$40.2 million, including US$22.4 million in 3Q26; share repurchases totaled US$9.1 million in 9M26. The company attributed higher SG&A, up 53.5% year over year to US$36.1 million, largely to commercial expansion and AI-related investments, and said selling expenses as a share of revenue are expected to decline from 3Q26 levels.
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Rhea-AI Sentiment measures something else, the tone of the wording.
Positive
- Moderate point3Q26 revenue rose 14.9% year over year to US$146.3 million.
Negative
- Moderate point3Q26 profit fell 14.4% year over year to US$7.6 million.
Filing Explained
An October borrowing renegotiation extends repayment timing but raises the stated interest rate.
In
The share-repurchase program, approved on
Key Figures
Key Terms
Revenue at Constant Currency financial
Adjusted EBITDA financial
Agentic SDLC technical
SOFR financial
advance on foreign exchange contract financial
FAQ
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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
UNDERTHE SECURITIES EXCHANGE ACT OF 1934
For the month of November 2026
Commission File Number: 001-41035
CI&T INC
(Translation of registrant’s name into English)
Estrada Guiseppina Vianelli De Napoli, 1455 – C,
Globaltech 13.100-000 - Brazil
Campinas-State of São Paulo
+55 19 21024500
(Address of principal executive office)
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 ☐
CI&T Inc
TABLE OF CONTENTS
ITEM
1. |
3Q26 Earnings Release | |
2. |
Unaudited condensed consolidated interim financial information for the nine-month period ended September 30, 2026 |
CI&T Reports 14.9% Organic Revenue Growth in 3Q26
AI Monetization Expands Adjusted
Gross Margin by 420 bps Sequentially to 36.6%
New York - November 11, 2026 - CI&T (NYSE: CINT, “Company”), an AI deployment company at scale and a global partner in tech-integrated business solutions, today announces its results for the third quarter of 2026 (3Q26) in accordance with International Financial Reporting Standards (IFRS® Accounting Standards), as issued by the IASB. For comparison purposes, we refer to the results for the third quarter of 2025 (3Q25). The numbers are presented in U.S. dollars.
Third quarter of 2026 (3Q26) highlights
| ● | Revenue of US$146.3 million, an increase of 14.9% compared to US$127.3 million in 3Q25. |
| ● | Revenue growth at constant currency was 11.2% compared to 3Q25. |
| ● | Revenue from clients outside our top 10 grew 17.1% year-over-year, outpacing the 12.2% growth from our top 10 clients. |
| ● | Profit reached US$7.6 million in 3Q26, compared to US$8.9 million in 3Q25. |
| ● | Gross Profit reached US$50.7 million in 3Q26, compared to US$41.1 million in 3Q25, up 23.4%. |
| ● | Adjusted Gross Profit reached US$53.5 million in 3Q26, up 24.0% year-over-year. Adjusted Gross Profit margin expanded 270 basis points to 36.6% compared to 3Q25, and 420 bps sequentially from 32.4% in 2Q26. |
| ● | Adjusted EBITDA reached US$22.6 million in 3Q26 compared to US$23.5 million in 3Q25. In 3Q26, Adjusted EBITDA margin was 15.5%, up 220 bps sequentially, from 13.3% in 2Q26. |
| ● | Adjusted Profit was US$11.5 million in 3Q26, an increase of 2.0% compared to US$11.3 million in 3Q25. Adjusted Profit margin was 7.9% in 3Q26. |
| ● | Diluted earnings per share (EPS) were US$0.06 and Adjusted diluted EPS were US$0.09 in 3Q26, up 4.5% year-over-year. In 3Q26, we repurchased US$2.9 million of our shares |
| ● | CI&T ended 3Q26 with an average of 6,786 AI-Builders. Revenue per AI-Builder(1) reached US$82.5 thousand in 3Q26 (LTM basis), an increase of 9.9% compared to US$75.1 thousand in 3Q25. |
| ● | Cash generated from operating activities was US$40.2 million in 9M26, including US$22.4 million in 3Q26. |
Cesar Gon, Founder and CEO of CI&T, commented: “Our third quarter shows AI deployment translating into economics. Adjusted gross margin reached 36.6%, up 420 basis points from the prior quarter, as our value-based commercial models and CI&T FLOW allow revenue to grow faster than our team. Growth remains broad-based: revenue from clients outside our top 10 grew 17.1%, ahead of our largest accounts. Adjusted EBITDA improved 220 basis points sequentially, and the commercial investments we made this year are expanding our pipeline and bringing in new clients. With that momentum, we are raising the low end of our full-year revenue outlook to US$568.0 million, now expecting 16% to 18% organic growth in 2026. CI&T builds, delivers and scales AI impact across the enterprise, with measurable business outcomes, and this quarter’s numbers show it.”
Comments on the 3Q26 financial performance
Revenue reached US$146.3 million in 3Q26, ahead of our outlook of at least US$145.7 million, up 14.9% from US$127.3 million in 3Q25, and 11.2% at constant currency — our eighth consecutive quarter of double-digit organic growth.
(1) LTM revenue divided by the 12-month average billable headcount (excluding interns). [Referred to as “Revenue per AI-Tech-Professional in our Form 20-F]
w w w. c i a n d t . c o m
Growth was broad-based across our client portfolio. Revenue from clients outside our top 10 grew 17.1% year-over-year, outpacing the 12.2% growth from our top 10 accounts.
By industry, Technology and Telecommunications was the fastest-growing vertical at 40.2% year-over-year, followed by Financial Services, our largest vertical, at 26.1%, Life Sciences grew 23.4%. By geography, Latin America grew 20.0%, New Markets 17.6% and North America 8.7% year-over-year. On a sequential basis, North America grew 3.9%, the highest among our regions.
The cost of services provided was US$95.6 million in 3Q26, a 10.9% increase from 3Q25, primarily due to unfavorable foreign exchange rates and higher personnel expenses associated with the resumption of payroll taxes in Brazil. In 3Q26, the number of AI-builders (billable headcount) remained stable compared to the same period last year.
Gross profit was US$50.7 million in 3Q26, a 23.4% increase compared to 3Q25, with a gross profit margin of 34.7%, up 240 basis points. Adjusted gross profit reached US$53.5 million, up 24.0% from US$43.1 million in 3Q25. The adjusted gross profit margin was 36.6%, up 270 basis points year-over-year and 420 bps from 32.4% in 2Q26. This performance reflects our AI monetization strategy: as our AI-native delivery and CI&T Flow raise productivity, our new commercial models enable us to share those gains with clients, delivering faster and measurable business outcomes while converting them into revenue and margin for CI&T. As a result, revenue per AI-Builder reached US$82.5 thousand in 3Q26 (LTM basis), up 9.9% from US$75.1 thousand in 3Q25.
Selling,
general, and administrative (SG&A) and other operating expenses totaled US$36.1 million in 3Q26, a 53.5% increase compared to 3Q25.
This increase was driven by selling expenses, which accounted for US$20.5 million, or 14.0% of revenue compared to 11.9% in 2Q26, reflecting
a structural expansion of our commercial organization to foster new offerings and vertical initiatives, and the targeted investments we
made in 2Q26 and 3Q26 to scale our Agentic SDLC initiative and capture the current acceleration in demand for AI deployment. This initiative
was concluded in 3Q26, and we expect selling expenses as a percentage of revenue to decline from 3Q26 levels. These investments are already
translating into commercial momentum, with a higher sales pipeline and the addition of new clients. General and administrative expenses
declined to 10.2% of revenue from 11.3% in 2Q26 and 11.0% in 3Q25, reflecting operating leverage.
Adjusted EBITDA reached US$22.6 million in 3Q26 (15.5% of revenue), a 3.9% decrease from US$23.5 million in 3Q25 (18.5% of revenue). The year-over-year decline was primarily driven by the appreciation of the Brazilian Real against the U.S. dollar, combined with the targeted 2026 investments and structural expansion of our commercial organization described above. Sequentially, Adjusted EBITDA grew 19.1% from US$19.0 million in 2Q26, and the adjusted EBITDA margin expanded 220 bps from 13.3%.
Net finance costs totaled US$3.9 million in 3Q26, down 4.6% from US$4.1 million in 3Q25, primarily driven by higher finance income, partially offset by higher finance costs. Income tax expense was US$3.1 million in 3Q26, a 33.2% decrease from 3Q25, primarily driven by the utilization of R&D tax incentives in the quarter. The effective tax rate was 29% in 3Q26 compared to 34% in 3Q25.
Profit was US$7.6 million in 3Q26, a 14.4% decrease compared to 3Q25. Adjusted profit was US$11.5 million, up 2.0% from 3Q25, with an adjusted profit margin of 7.9%. Cash generated from operating activities was US$40.2 million in 9M26, including US$22.4 million in 3Q26. We repurchased US$2.9 million of our shares in 3Q26, totaling US$9.1 million in 9M26.
| w w w. c i a n d t . c o m | 2 |
Business Outlook
We expect our reported revenue for the fourth quarter of 2026 to be in the range of US$142.3 million to US$152.0 million, implying a 9.6% growth in U.S. dollars, at the midpoint of the range, compared to US$134.3 million in 4Q25. This reflects a 9.3% increase year-over-year on a constant currency basis.
For the full year of 2026, we expect our revenue to be in the range of US$568.0 million to US$577.8 million, implying 16.0% to 18.0% organic revenue growth year-over-year. In addition, we estimate our Adjusted EBITDA margin to be in the range of 15% to 17%.
These estimates assume an average FX rate of 5.38 BRL/USD in 4Q26, compared to 5.39 BRL/USD in 4Q25.
These expectations are forward-looking statements, and actual results may differ materially. See "Cautionary Statement on Forward-Looking
Statements" below.
Note:
Our 3Q26 revenue outlook of at least US$145.7 million, provided in our 2Q26 earnings materials, implied 9.9% year-over-year growth at constant currency, not 12.3% as previously stated. In addition, the positive FX impact embedded in our FY26 outlook was approximately 500 basis points, not 400. The outlook in U.S. dollars and the FX assumption of 5.17 BRL/USD were not affected. The average 3Q26 FX rate was 5.14 BRL/USD.
Conference
Call Information
Cesar Gon (Founder and CEO), Bruno Guicardi (Founder and President for North America and Europe), Stanley Rodrigues (CFO), and Eduardo
Galvão (Director of Investor Relations) will host a video conference call to discuss the 3Q26 financial and operating results on
November 11, at 4:30 PM Eastern Time / 6:30 PM BRT. The earnings call can be accessed on the Company’s Investor Relations website
at https://investors.ciandt.com or at the following link: https://youtube.com/live/AsDaI4eU2Mo?feature=share
About CI&T (NYSE: CINT)
Through AI deployment, CI&T helps large enterprises move from AI ambition to measurable business impact, combining business strategy, AI-native execution, and IP-based solutions as the global tech-integrated business solutions partner. With a 30-year track record of helping clients navigate change, the company delivers accelerated outcomes through deep expertise across agentic SDLC, application modernization, data & AI, martech, professional services and business strategy & building. CI&T's proprietary AI system, CI&T FLOW, and its methodology, Lean AI, boost team productivity and ensure fast, efficient, and scalable results. With more than 8,000 CI&Ters, CI&T operates across 12 countries and serves 100+ large enterprises and fast-growth clients worldwide.
Non-IFRS Financial Measures
We regularly monitor certain financial and operating metrics to evaluate our business, measure our performance, identify trends affecting our business, formulate financial projections, and make strategic decisions. These non-IFRS financial measures include Adjusted Gross Profit, Adjusted Gross Profit Margin, Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Profit, Adjusted Profit Margin, Revenue at Constant Currency, and Adjusted Diluted EPS. They should be considered in addition to results prepared in accordance with IFRS Accounting Standards, but not as substitutes for results under IFRS Accounting Standards. In addition, our calculation of these non-IFRS financial measures may differ from those used by other companies, and therefore, comparability may be limited. These non-IFRS financial measures are provided as additional information to enhance investors’ understanding of our operations’ historical and current financial performance.
| w w w. c i a n d t . c o m | 3 |
CI&T is not providing a quantitative reconciliation of its forward-looking non-IFRS Revenue at Constant Currency and Adjusted EBITDA Margin to the most directly comparable IFRS measure because it cannot reasonably predict the outcome of certain significant items without unreasonable efforts. These items include, but are not limited to, share-based compensation expenses, the tax effect of non-IFRS measures, foreign currency exchange gains/losses, and other items. These items are uncertain, depend on various factors, and could have a material impact on our IFRS-reported results for the guidance period.
We calculate Revenue at Constant Currency by translating Revenue from entities reporting in foreign currencies into U.S. dollars using the foreign currency exchange rates from the prior period to show changes in our revenue without giving effect to period-to-period currency fluctuations.
In calculating Adjusted Gross Profit, Adjusted EBITDA, Adjusted Profit and Adjusted Diluted EPS we exclude cost components unrelated to the direct management of our services. For the periods presented, the adjustments applied to Adjusted Gross profit were: (i) depreciation and amortization related to the cost of services provided; and (ii) share-based compensation expenses.
We calculate Adjusted EBITDA for the periods presented as Profit, plus net finance costs, income tax expense, depreciation and amortization, and share-based compensation expenses.
For the periods presented, the adjustments on Adjusted Profit and Adjusted Diluted EPS were: (i) share-based compensation expenses; (ii) acquisition-related expenses: amortization of intangible assets from acquired companies; and (iii) the tax effects of non-IFRS adjustments.
Cautionary Statement on Forward-Looking Statements
This press release includes forward-looking statements within the meaning of the safe harbor provisions of the United States Private Securities Litigation Reform Act of 1995. All statements other than statements of historical fact that may be deemed forward-looking statements include, but are not limited to: the statements under Business Outlook, including expectations relating to revenues and other financial or business metrics; statements regarding relationships with clients; and any other statements of expectations or beliefs. The words “believe”, “will”, “may”, “may have”, “would”, “estimate”, “continues”, “anticipates”, “intends”, “plans”, “expects”, “budget”, “scheduled”, “forecasts” and similar words are intended to identify estimates and forward-looking statements, but the absence of these words does not mean that a statement is not forward-looking. Forward-looking statements represent our management's beliefs and assumptions only as of the date of this press release. You should read this press release with the understanding that our actual future results may be materially different from our expectations. These statements are subject to known and unknown risks, uncertainties, and other factors that may cause our actual results, levels of activity, performance, or achievements to be materially different from those expressed or implied by such statements in this press release, including risk related to global economic conditions, clients' demand, and our ability to execute our growth strategy and strategic plans. Additional information about these and other risks and uncertainties is contained in the Risk Factors section of CI&T's annual report on Form 20-F. Additional information will be made available in our Annual Reports on Form 20-F, and other filings and reports that we may file from time to time with the SEC. Except as required by law, we assume no obligation to and do not intend to update these forward-looking statements or to update the reasons why actual results could differ materially from those anticipated in these forward-looking statements, even if new information becomes available in the future.
| w w w. c i a n d t . c o m | 4 |
Contacts:
Investor Relations Contact:
Eduardo Galvão
investors@ciandt.com
Media Relations Contact:
Zella Panossian
ciandt@illumepr.com
| w w w. c i a n d t . c o m | 5 |
Unaudited condensed consolidated statement of profit or loss
(In thousands of U.S. dollars)
| Quarter ended September 30, | Nine months ended September 30, | ||||||
| 2026 | 2025 | 2026 | 2025 | ||||
| Revenue | 146,309 | 127,312 | 425,737 | 355,373 | |||
| Costs of services provided | (95,601) | (86,223) | (290,871) | (242,131) | |||
| Gross profit | 50,708 | 41,089 | 134,866 | 113,242 | |||
| Selling expenses | (20,510) | (10,075) | (48,864) | (27,923) | |||
| General and administrative expenses | (14,905) | (14,062) | (47,007) | (39,663) | |||
| Impairment reversal (loss) on accounts receivable and contract assets | (1,044) | (21) | 227 | 218 | |||
| Other income, net | 316 | 618 | 1,594 | 1,386 | |||
| Operating expenses, net | (36,143) | (23,540) | (94,050) | (65,982) | |||
| Operating profit before net finance costs and income tax expense | 14,565 | 17,549 | 40,816 | 47,260 | |||
| Finance income | 5,513 | 4,542 | 16,916 | 14,084 | |||
| Finance costs | (9,433) | (8,653) | (25,878) | (20,955) | |||
| Net finance costs | (3,920) | (4,111) | (8,962) | (6,871) | |||
| Profit before income tax | 10,645 | 13,438 | 31,854 | 40,389 | |||
| Current | (974) | (3,718) | (2,385) | (6,550) | |||
| Deferred | (2,083) | (857) | (8,568) | (7,787) | |||
| Total income tax expense | (3,057) | (4,575) | (10,953) | (14,337) | |||
| Profit for the period | 7,588 | 8,863 | 20,901 | 26,052 | |||
| Earnings per share | |||||||
| Earnings per share – basic (in US$) | 0.06 | 0.07 | 0.16 | 0.19 | |||
| Earnings per share – diluted (in US$) | 0.06 | 0.07 | 0.16 | 0.19 | |||
| In thousand: | |||||||
| Weighted average number of basic shares | 128,212 | 130,723 | 128,889 | 133,644 | |||
| Weighted average number of diluted shares | 128,821 | 131,991 | 129,498 | 134,912 | |||
| w w w. c i a n d t . c o m | 6 |
Unaudited condensed consolidated statement of financial position
(In thousands of U.S. dollars)
| Assets | September 30, 2026 | December 31, 2025 | Liabilities and equity | September 30, 2026 | December 31, 2025 | |||
| Cash and cash equivalents | 48,250 | 47,864 | Trade and other payables | 5,101 | 5,192 | |||
| Accounts receivable | 84,710 | 97,288 | Loans and borrowings | 81,566 | 66,443 | |||
| Contract assets | 66,548 | 34,260 | Lease liabilities | 3,111 | 3,435 | |||
| Recoverable taxes | 7,805 | 2,103 | Salaries and welfare charges | 61,685 | 58,670 | |||
| Current income tax assets | 8,897 | 8,068 | Accounts payable for business acquired | 5,442 | 1,328 | |||
| Derivatives | - | 190 | Derivatives | - | 512 | |||
| Other assets | 6,742 | 6,358 | Current income tax liabilities | 251 | 760 | |||
| Total current assets | 222,952 | 196,131 | Other taxes payable | 4,442 | 3,266 | |||
| Contract liability | 4,557 | 4,021 | ||||||
| Other liabilities | 3,459 | 3,291 | ||||||
| Recoverable taxes | 823 | 895 | Total current liabilities | 169,614 | 146,918 | |||
| Current income tax assets | 4,636 | 3,959 | ||||||
| Deferred tax assets | 756 | 1,648 | ||||||
| Judicial deposits | 1,965 | 1,813 | Loans and borrowings | 38,723 | 56,185 | |||
| Restricted cash | 626 | 589 | Deferred tax liabilities | 35,955 | 26,427 | |||
| Other assets | 2,001 | 1,183 | Lease liabilities | 3,812 | 4,868 | |||
| Property and equipment | 7,841 | 7,354 | Provisions for tax and labor risks | 826 | 680 | |||
| Intangible assets and goodwill | 336,482 | 329,348 | Accounts payable for business acquired | - | 3,905 | |||
| Right-of-use assets | 6,577 | 7,578 | Other liabilities | 2,284 | 2,578 | |||
| Total non-current assets | 361,707 | 354,367 | Total non-current liabilities | 81,600 | 94,643 | |||
| Equity | ||||||||
| Share capital | 7 | 7 | ||||||
| Share premium | 182,815 | 183,395 | ||||||
| Treasury share reserve | (34,606) | (30,016) | ||||||
| Capital reserves | 23,941 | 23,180 | ||||||
| Retained earnings | 159,429 | 138,528 | ||||||
| Other comprehensive income (loss) | 1,859 | (6,157) | ||||||
| Total equity | 333,445 | 308,937 | ||||||
| Total assets | 584,659 | 550,498 | Total equity and liabilities | 584,659 | 550,498 |
| w w w. c i a n d t . c o m | 7 |
Unaudited condensed consolidated statement of cash flows
(In thousands of U.S. dollars)
| September 30, 2026 | September 30, 2025 | ||
| Cash flows from operating activities | |||
| Profit for the period | 20,901 | 26,052 | |
| Adjustments for: | |||
| Depreciation and amortization | 16,704 | 13,686 | |
| Loss on sale and write-off of non-financial assets | 37 | 84 | |
| Interest and exchange rate changes | 8,987 | 9,136 | |
| Unrealized gain on financial instruments | (339) | (1,410) | |
| Income tax expenses | 10,953 | 14,337 | |
| Impairment reversal on accounts receivable and contract assets | (227) | (218) | |
| Share-based compensation | 4,869 | 3,684 | |
| Other | 298 | 20 | |
| Changes in operating assets and liabilities | |||
| Accounts receivable and contract assets | (15,712) | (16,357) | |
| Recoverable taxes | (5,676) | (1,266) | |
| Trade and other payables | (361) | (1,896) | |
| Salaries and welfare charges | (1,335) | 3,919 | |
| Contract liabilities | 474 | (6,013) | |
| Other receivables and payables, net | 608 | 2,668 | |
| Cash generated from operating activities | 40,181 | 46,426 | |
| Income tax paid | (3,759) | (7,508) | |
| Interest paid on loans and borrowings | (5,908) | (8,309) | |
| Interest paid on lease | (645) | (596) | |
| Income tax refund | 522 | 469 | |
| Net cash from operating activities | 30,391 | 30,482 | |
| Cash flows from investing activities | |||
| Acquisition of property and equipment and intangible assets | (13,441) | (10,339) | |
| Cash used in investing activities | (13,441) | (10,339) | |
| Cash flows from financing activities | |||
| Exercised share-based compensation | 657 | 1,368 | |
| Payment of lease liabilities | (3,106) | (3,790) | |
| Proceeds (outflows) from settlement of derivatives | (9) | 91 | |
| Proceeds from loans and borrowings | 24,611 | 24,722 | |
| Payment of loans and borrowings | (30,766) | (34,011) | |
| Payment of installment related to accounts payable for business acquired | (873) | (1,842) | |
| Repurchase of treasury shares | (9,066) | (27,342) | |
| Net cash used in financing activities | (18,552) | (40,804) | |
| Net decrease in cash and cash equivalents | (1,602) | (20,661) | |
| Cash and cash equivalents as of January 1 | 47,864 | 56,621 | |
| Exchange variation effect on cash and cash equivalents | 1,988 | 7,338 | |
| Cash and cash equivalents as of September 30 | 48,250 | 43,298 |
| w w w. c i a n d t . c o m | 8 |
Revenue Distribution
(In thousands of U.S. dollars)
|
Revenue by Industry (in USD thousand) |
3Q26 | 3Q25 |
Var. 3Q26 x 3Q25 |
9M26 | 9M25 |
Var. 9M26 x 9M25 | |
| Financial Services | 60,597 | 48,072 | 26.1% | 168,613 | 127,101 | 32.7% | |
| Retail and Industrial Goods | 28,238 | 26,199 | 7.8% | 82,974 | 74,589 | 11.2% | |
| Consumer Goods | 21,929 | 24,668 | -11.1% | 67,575 | 72,491 | -6.8% | |
| Technology and Telecommunications | 17,018 | 12,140 | 40.2% | 50,241 | 33,740 | 48.9% | |
| Life Sciences | 11,955 | 9,690 | 23.4% | 33,399 | 28,208 | 18.4% | |
| Other | 6,572 | 6,543 | 0.4% | 22,935 | 19,244 | 19.2% | |
| Total | 146,309 | 127,312 | 14.9% | 425,737 | 355,373 | 19.8% |
|
Revenue by Geography (in USD thousand) |
3Q26 | 3Q25 |
Var. 3Q26 x 3Q25 |
9M26 | 9M25 |
Var. 9M26 x 9M25 | |
| Latin America | 73,594 | 61,342 | 20.0% | 211,712 | 165,547 | 27.9% | |
| North America | 59,295 | 54,558 | 8.7% | 173,389 | 155,392 | 11.6% | |
| New Markets | 13,420 | 11,412 | 17.6% | 40,636 | 34,434 | 18.0% | |
| Total | 146,309 | 127,312 | 14.9% | 425,737 | 355,373 | 19.8% |
|
Clients Breakdown (in USD thousand) |
3Q26 | 3Q25 |
Var. 3Q26 x 3Q25 |
9M26 | 9M25 |
Var. 9M26 x 9M25 | |
| Top Client | 17,755 | 14,919 | 19.0% | 49,184 | 39,840 | 23.5% | |
| Top 10 Clients | 63,077 | 56,240 | 12.2% | 178,069 | 152,847 | 16.5% | |
| Excluding Top 10 | 83,232 | 71,072 | 17.1% | 247,668 | 202,526 | 22.3% |
| w w w. c i a n d t . c o m | 9 |
Reconciliation of various income statement amounts from IFRS to non-IFRS measures
| Revenue Growth at Constant Currency | 3Q26 | 3Q25 |
| Reported Revenue Growth | 14.9% | 13.4% |
| Foreign Exchange Rates Impact | -3.7% | -1.3% |
| Revenue Growth at Constant Currency | 11.2% | 12.1% |
|
Adjusted Gross Profit (in USD thousand) |
3Q26 | 3Q25 |
Var. 3Q26 x 3Q25 |
9M26 | 9M25 |
Var. 9M26 x 9M25 | |
| Revenue | 146,309 | 127,312 | 14.9% | 425,737 | 355,373 | 19.8% | |
| Cost of services provided | (95,601) | (86,223) | 10.9% | (290,871) | (242,131) | 20.1% | |
| Gross Profit | 50,708 | 41,089 | 23.4% | 134,866 | 113,242 | 19.1% | |
| Adjustments | |||||||
| Depreciation and amortization (cost of services provided) | 2,105 | 1,405 | 49.9% | 5,014 | 4,418 | 13.5% | |
| Share-based compensation | 703 | 649 | 8.3% | 1,650 | 2,337 | -29.4% | |
| Adjusted Gross Profit | 53,516 | 43,143 | 24.0% | 141,530 | 119,996 | 17.9% | |
| Adjusted Gross Profit Margin | 36.6% | 33.9% | 2.7p.p | 33.2% | 33.8% | -0.5p.p |
|
Adjusted EBITDA (in USD thousand) |
3Q26 | 3Q25 |
Var. 3Q26 x 3Q25 |
9M26 | 9M25 |
Var. 9M26 x 9M25 | |
| Profit for the period | 7,588 | 8,863 | -14.4% | 20,901 | 26,052 | -19.8% | |
| Adjustments | |||||||
| Net finance costs | 3,920 | 4,111 | -4.6% | 8,962 | 6,871 | 30.4% | |
| Income tax expense | 3,057 | 4,575 | -33.2% | 10,953 | 14,337 | -23.6% | |
| Depreciation and amortization | 5,555 | 4,685 | 18.6% | 16,704 | 13,686 | 22.1% | |
| Share-based compensation | 2,493 | 1,300 | 91.8% | 4,869 | 3,684 | 32.2% | |
| Adjusted EBITDA | 22,614 | 23,534 | -3.9% | 62,389 | 64,630 | -3.5% | |
| Adjusted EBITDA Margin | 15.5% | 18.5% | -3p.p | 14.7% | 18.2% | -3.5p.p |
|
Adjusted Profit (in USD thousand) |
3Q26 | 3Q25 |
Var. 3Q26 x 3Q25 |
9M26 | 9M25 |
Var. 9M26 x 9M25 | |
| Profit for the period | 7,588 | 8,863 | -14.4% | 20,901 | 26,052 | -19.8% | |
| Adjustments | |||||||
| Acquisition-related expenses (1) | 2,025 | 2,071 | -2.2% | 6,262 | 6,115 | 2.4% | |
| Share-based compensation | 2,493 | 1,300 | 91.8% | 4,869 | 3,684 | 32.2% | |
| Tax effects on non-IFRS adjustments | (606) | (960) | -36.9% | (1,662) | (2,732) | -39.2% | |
| Adjusted Profit | 11,500 | 11,274 | 2.0% | 30,370 | 33,119 | -8.3% | |
| Adjusted Profit Margin | 7.9% | 8.9% | -1p.p | 7.1% | 9.3% | -2.2p.p |
| w w w. c i a n d t . c o m | 10 |
|
Adjusted Diluted EPS (in USD) |
3Q26 | 3Q25 |
Var. 3Q26 x 3Q25 |
9M26 | 9M25 |
Var. 9M26 x 9M25 | |
| Diluted EPS | 0.06 | 0.07 | -12.3% | 0.16 | 0.19 | -16.4% | |
| Adjustments | |||||||
| Acquisition-related expenses (1) | 0.02 | 0.02 | 0.2% | 0.05 | 0.05 | 6.7% | |
| Share-based compensation | 0.02 | 0.01 | 96.5% | 0.04 | 0.03 | 37.7% | |
| Tax effects on non-IFRS adjustments | 0.00 | -0.01 | -35.3% | -0.01 | -0.02 | -36.6% | |
| Adjusted Diluted EPS | 0.09 | 0.09 | 4.5% | 0.23 | 0.25 | -4.5% |
Notes:
| (1) | Adjusted Profit and Adjusted
Diluted EPS include amortization of intangible assets from acquired companies totaling US$2,025 thousand in 3Q26 and US$2,071 thousand
in 3Q25. |
| (2) | The calculation of the tax effect on non-IFRS Accounting Standards adjustments considers the nature of the expense, whether it is deductible or not, as well as whether it is a temporary or permanent difference. We also evaluate the tax scenario of each entity, taking into account whether deferred income tax assets would be realizable. Then, we apply the corresponding tax rate for the entity. |
| w w w. c i a n d t . c o m | 11 |
|
CI&T
Inc
|
|
|
Unaudited condensed consolidated interim financial statements September 30, 2026
|
|
Content
| Unaudited condensed consolidated statement of financial position | 3 |
| Unaudited condensed consolidated statement of profit or loss | 4 |
| Unaudited condensed consolidated statement of other comprehensive income | 5 |
| Unaudited condensed consolidated statement of changes in equity | 6 |
| Unaudited condensed consolidated statement of cash flows | 8 |
| Notes to the unaudited condensed consolidated interim financial statements | 9 |
| 2 |
 |
CI&T Inc. Unaudited condensed consolidated statement of financial position as of September 30, 2026 and December 31, 2025 (In thousands of United States dollars – US$) |
| Assets | Note | September 30, 2026 | December 31, 2025 | Liabilities and equity | Note | September 30, 2026 | December 31, 2025 |
| Cash and cash equivalents | 5 | 48,250 | 47,864 | Trade and other payables | 5,101 | 5,192 | |
| Accounts receivable | 6.1 | 84,710 | 97,288 | Loans and borrowings | 8 | 81,566 | 66,443 |
| Contract assets | 6.2 | 66,548 | 34,260 | Lease liabilities | 3,111 | 3,435 | |
| Recoverable taxes | 7,805 | 2,103 | Salaries and welfare charges | 9 | 61,685 | 58,670 | |
| Current income tax assets | 8,897 | 8,068 | Accounts payable for business acquired | 5,442 | 1,328 | ||
| Derivatives | 10 | - | 190 | Derivatives | 10 | - | 512 |
| Other assets | 6,742 | 6,358 | Current income tax liabilities | 251 | 760 | ||
| Other taxes payable | 4,442 | 3,266 | |||||
| Contract liability | 4,557 | 4,021 | |||||
| Other liabilities | 3,459 | 3,291 | |||||
| Total current assets | 222,952 | 196,131 | Total current liabilities | 169,614 | 146,918 | ||
| Recoverable taxes | 823 | 895 | Loans and borrowings | 8 | 38,723 | 56,185 | |
| Current income tax assets | 4,636 | 3,959 | Deferred tax liabilities | 15.2 | 35,955 | 26,427 | |
| Deferred tax assets | 15.2 | 756 | 1,648 | Lease liabilities | 3,812 | 4,868 | |
| Judicial deposits | 1,965 | 1,813 | Provisions for tax and labor risks | 826 | 680 | ||
| Restricted cash | 626 | 589 | Accounts payable for business acquired | - | 3,905 | ||
| Other assets | 2,001 | 1,183 | Other liabilities | 2,284 | 2,578 | ||
| Property and equipment | 7,841 | 7,354 | |||||
| Intangible assets and goodwill | 7 | 336,482 | 329,348 | ||||
| Right-of-use assets | 6,577 | 7,578 | |||||
| Total non-current assets | 361,707 | 354,367 | Total non-current liabilities | 81,600 | 94,643 | ||
| Equity | 11 | ||||||
| Share capital | 7 | 7 | |||||
| Share premium | 182,815 | 183,395 | |||||
| Treasury share reserve | (34,606) | (30,016) | |||||
| Capital reserves | 23,941 | 23,180 | |||||
| Retained earnings | 159,429 | 138,528 | |||||
| Other comprehensive income (loss) | 1,859 | (6,157) | |||||
| Total equity | 333,445 | 308,937 | |||||
| Total assets | 584,659 | 550,498 | Total equity and liabilities | 584,659 | 550,498 | ||
The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.
| 3 |
| |
CI&T Inc. Unaudited condensed consolidated statement of profit or loss For the three and nine months ended on September 30, 2026 and 2025 (In thousands of United States dollars – US$, except basic and diluted result per share) |
| Note | Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Revenue | 12 | 146,309 | 127,312 | 425,737 | 355,373 |
| Costs of services provided | 13 | (95,601) | (86,223) | (290,871) | (242,131) |
| Gross profit | 50,708 | 41,089 | 134,866 | 113,242 | |
| Selling expenses | 13 | (20,510) | (10,075) | (48,864) | (27,923) |
| General and administrative expenses | 13 | (14,905) | (14,062) | (47,007) | (39,663) |
| Impairment reversal (loss) on accounts receivable and contract assets | 13 | (1,044) | (21) | 227 | 218 |
| Other income, net | 13 | 316 | 618 | 1,594 | 1,386 |
| Operating expenses, net | (36,143) | (23,540) | (94,050) | (65,982) | |
| Operating profit before net finance costs and income tax expense | 14,565 | 17,549 | 40,816 | 47,260 | |
| Finance income | 14 | 5,513 | 4,542 | 16,916 | 14,084 |
| Finance costs | 14 | (9,433) | (8,653) | (25,878) | (20,955) |
| Net finance costs | (3,920) | (4,111) | (8,962) | (6,871) | |
| Profit before income tax | 10,645 | 13,438 | 31,854 | 40,389 | |
|
Income tax expense |
|||||
| Current | 15 | (974) | (3,718) | (2,385) | (6,550) |
| Deferred | 15 | (2,083) | (857) | (8,568) | (7,787) |
| Total income tax expense | (3,057) | (4,575) | (10,953) | (14,337) | |
| Profit for the period | 7,588 | 8,863 | 20,901 | 26,052 | |
| Profit attributable to: | |||||
| Equity holders of the Parent Company | 7,588 | 8,863 | 20,901 | 26,052 | |
| Earnings per share | |||||
| Earnings per share – basic (in US$) | 0.06 | 0.07 | 0.16 | 0.19 | |
| Earnings per share – diluted (in US$) | 0.06 | 0.07 | 0.16 | 0.19 |
The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.
| 4 |
| |
CI&T Inc. Unaudited condensed consolidated statement of other comprehensive income For the three and nine months ended September 30, 2026 and 2025 (In thousands of United States dollars – US$) |
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Profit for the period | 7,588 | 8,863 | 20,901 | 26,052 |
| Other comprehensive income: | ||||
| Items that are or may be reclassified subsequently to the statement of profit or loss | ||||
| Cash flow hedges – effective portion of changes in fair value – net of tax | - | 255 | - | 2,102 |
| Cash flow hedges – reclassified to profit or loss – net of tax | 1,245 | 976 | 1,304 | 1,415 |
| Foreign operations - foreign currency translation differences | 191 | 1,101 | 6,712 | 18,847 |
| Total other comprehensive income | 1,436 | 2,332 | 8,016 | 22,364 |
| Total comprehensive income for the period | 9,024 | 11,195 | 28,917 | 48,416 |
| Total comprehensive income attributed to | ||||
| Equity holders of the Parent Company | 9,024 | 11,195 | 28,917 | 48,416 |
The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.
| 5 |
| |
CI&T Inc. Unaudited condensed consolidated statement of changes in equity For the nine months ended on September 30, 2026 and 2025 (In thousands of United States dollars – US$) |
| Note | Share capital | Share premium | Treasury share reserve | Capital reserve | Retained earnings reserve | Other comprehensive income (loss) | Total equity | |
| Balances as of December 31, 2025 | 7 | 183,395 | (30,016) | 23,180 | 138,528 | (6,157) | 308,937 | |
| Comprehensive income for the period | ||||||||
| Profit for the period | - | - | - | - | 20,901 | - | 20,901 | |
| Foreign operations - foreign currency translation differences | - | - | - | - | - | 6,712 | 6,712 | |
| Cash flow hedges – net of taxes | - | - | - | - | - | 1,304 | 1,304 | |
| Total comprehensive income for the period | - | - | - | - | 20,901 | 8,016 | 28,917 | |
| Transactions with the owner of the Group | ||||||||
| Contributions, distribution and constitution of reserves | ||||||||
| Treasury shares acquired | 11.2 | - | - | (9,066) | - | - | - | (9,066) |
| Equity settled share-based payment | - | - | - | 4,575 | - | - | 4,575 | |
| Restricted stock units settled | - | (167) | 2,843 | (3,251) | - | - | (575) | |
| Share options exercised | - | (751) | 1,390 | - | - | - | 639 | |
| Incentive stock options exercised | - | (11) | 29 | - | - | - | 18 | |
| Restricted options matching exercised | - | 5 | (5) | - | - | - | - | |
| Treasury shares reissued | - | 344 | 219 | (563) | - | - | - | |
| Total contributions and distribution and constitution of reserves | - | (580) | (4,590) | 761 | - | - | (4,409) | |
| Balances as of September 30, 2026 | 7 | 182,815 | (34,606) | 23,941 | 159,429 | 1,859 | 333,445 |
| 6 |
| |
CI&T Inc. Unaudited condensed consolidated statement of changes in equity For the nine months ended on September 30, 2026 and 2025 (In thousands of United States dollars – US$) |
| Note | Share capital | Share premium | Treasury share reserve | Capital reserve | Retained earnings reserve | Other comprehensive income (loss) | Total equity | |
| Balances as of January 1, 2025 | 7 | 186,333 | (6,457) | 26,659 | 97,908 | (24,326) | 280,124 | |
| Comprehensive income for the period | ||||||||
| Profit for the period | - | - | - | - | 26,052 | - | 26,052 | |
| Foreign operations - foreign currency translation differences | - | - | - | - | - | 18,847 | 18,847 | |
| Cash flow hedges – net of taxes | - | - | - | - | - | 3,517 | 3,517 | |
| Total comprehensive income for the period | - | - | - | - | 26,052 | 22,364 | 48,416 | |
| Transactions with the owner of the Group | ||||||||
| Contributions, distribution and constitution of reserves | ||||||||
| Treasury shares acquired | - | - | (27,342) | - | - | - | (27,342) | |
| Reissue of ordinary shares | - | (641) | 641 | - | - | - | - | |
| Equity settled share-based payment | - | (6) | - | 3,252 | - | - | 3,246 | |
| Restricted stock units settled | - | (309) | 1,227 | (1,343) | - | - | (425) | |
| Share options exercised | - | (1,964) | 3,208 | - | - | - | 1,244 | |
| Incentive stock options exercised | - | (99) | 223 | - | - | - | 124 | |
| Total contributions and distribution and constitution of reserves | - | (3,019) | (22,043) | 1,909 | - | - | (23,153) | |
| Balances as of September 30, 2025 | 7 | 183,314 | (28,500) | 28,568 | 123,960 | (1,962) | 305,387 |
The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.
| 7 |
| |
CI&T Inc. Unaudited condensed consolidated statement of cash flows For the nine months ended on September 30, 2026 and 2025 (In thousands of United States dollars – US$) |
| Notes | September 30, 2026 | September 30, 2025 | |
| Cash flows from operating activities | |||
| Profit for the period | 20,901 | 26,052 | |
| Adjustments for: | |||
| Depreciation and amortization | 13 | 16,704 | 13,686 |
| Loss on sale and write-off of non-financial assets | 37 | 84 | |
| Interest and exchange rate changes | 8,987 | 9,136 | |
| Unrealized gain on financial instruments | 10 | (339) | (1,410) |
| Income tax expenses | 15 | 10,953 | 14,337 |
| Impairment reversal on accounts receivable and contract assets | 6 | (227) | (218) |
| Share-based compensation | 13 | 4,869 | 3,684 |
| Other | 298 | 20 | |
| Changes in operating assets and liabilities | |||
| Accounts receivable and contract assets | (15,712) | (16,357) | |
| Recoverable taxes | (5,676) | (1,266) | |
| Trade and other payables | (361) | (1,896) | |
| Salaries and welfare charges | (1,335) | 3,919 | |
| Contract liabilities | 474 | (6,013) | |
| Other receivables and payables, net | 608 | 2,668 | |
| Cash generated from operating activities | 40,181 | 46,426 | |
| Income tax paid | (3,759) | (7,508) | |
| Interest paid on loans and borrowings | 8 | (5,908) | (8,309) |
| Interest paid on lease | (645) | (596) | |
| Income tax refund | 522 | 469 | |
| Net cash from operating activities | 30,391 | 30,482 | |
| Cash flows from investing activities | |||
| Acquisition of property and equipment and intangible assets | (13,441) | (10,339) | |
| Cash used in investing activities | (13,441) | (10,339) | |
| Cash flows from financing activities | |||
| Exercised share-based compensation | 657 | 1,368 | |
| Payment of lease liabilities | (3,106) | (3,790) | |
| Proceeds (outflows) from settlement of derivatives | 10 | (9) | 91 |
| Proceeds from loans and borrowings | 8 | 24,611 | 24,722 |
| Payment of loans and borrowings | 8 | (30,766) | (34,011) |
| Payment of installment related to accounts payable for business acquired | (873) | (1,842) | |
| Repurchase of treasury shares | 11.2 | (9,066) | (27,342) |
| Net cash used in financing activities | (18,552) | (40,804) | |
| Net decrease in cash and cash equivalents | (1,602) | (20,661) | |
| Cash and cash equivalents as of January 1 | 47,864 | 56,621 | |
| Exchange variation effect on cash and cash equivalents | 1,988 | 7,338 | |
| Cash and cash equivalents as of September 30 | 48,250 | 43,298 |
The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.
| 8 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 1. | Reporting entity |
CI&T Inc. (“CI&T” or “Parent Company”) is a publicly held company incorporated in the Cayman Islands in June 2021, headquartered at Estrada Giuseppina Vianelli Di Napoli, 1455, Polo II de Alta Tecnologia, in the City of Campinas, State of São Paulo, Brazil. The Parent Company’s subsidiaries are mainly engaged in the development of customizable software through the implementation of software solutions, including machine learning, artificial intelligence, data analytics, cloud migration and mobility technologies.
These unaudited condensed consolidated interim financial statements comprise the Parent Company and its subsidiaries (collectively referred to as the “Group”).
Since November 10, 2021 CI&T has been a publicly-held company registered with the US Securities and Exchange Commission (the “SEC”) and its shares are traded on the New York Stock Exchange (“NYSE”) under the ticker symbol “CINT”.
| 1.1 | Organizational structure |
The Parent Company did not have any changes to its direct and indirect subsidiaries compared to those presented in the consolidated financial statements for the year ended December 31, 2025, except for: (i) CI&T Mexico, which started operations during the first quarter of 2026; (ii) CI&T Australia, which was dissolved on March 16, 2026; and (iii) CI&T Financial, CI&T Fintech, CI&T Colombia and CI&T Argentina, which were inactive and were closed during the three months ended September 30, 2026. Additionally, in October 2026, CI&T Germany was incorporated as a direct subsidiary of CI&T Holding Company Ltd and is expected to be operational during the first quarter of 2027.
| 2. | Basis of accounting |
These unaudited condensed consolidated interim financial statements as of September 30, 2026, and for the three and nine months ended September 30, 2026 have been prepared in accordance with IAS 34 Interim Financial Reporting and should be read in conjunction with the Group's last annual consolidated financial statements as at and for the year ended December 31, 2025 ('last annual financial statements'). They do not include all the information required for a complete set of financial statements prepared in accordance with IFRSâ Accounting Standards as issued by the International Accounting Standards Board “IASB” (IFRS Accounting Standards). However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group's financial position and performance since the last annual financial statements.
These unaudited condensed consolidated interim financial statements were authorized for issue by the Parent Company's Board of Directors on November 10, 2026.
| 2.1 | Seasonality of operations |
The business activities carried on by the Group entities, and their transactions are not highly cyclical or seasonal in nature.
| 2.2 | Accounting standards issued but not yet effective |
The accounting policies adopted in the preparation of the unaudited condensed consolidated interim financial statements are consistent with those followed in the preparation of the Group’s annual
| 9 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
consolidated financial statements for the year ended December 31, 2025, except for the adoption of new amendments effective as of January 1st, 2026, as disclosed in explanatory note 3.25 to the consolidated financial statements for December 31, 2025, which did not have a material impact on the Group's unaudited condensed consolidated interim financial statements. The Group has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective.
| 3. | Functional and presentation currency |
The unaudited condensed consolidated interim financial statements of the Parent Company, along with those of its subsidiaries, are measured using the currency of the primary economic environment in which each entity operates, referred to as the "functional currency." For the Parent Company, this functional currency is the Brazilian Reais (R$). For presentation purposes, these unaudited condensed consolidated interim financial statements are expressed in United States dollars (US$).
| 4. | Use of judgments and estimates |
In preparing these unaudited condensed consolidated interim financial statements, management has made judgments and estimates about the future that affect the application of the Group's accounting policies and the reported amounts of assets and liabilities, income and expense. Actual results may differ from these estimates.
The significant judgments made by management in applying the Group's accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements.
| 4.1 | Fair value Measurement |
There were no changes in the Group’s valuation processes, valuation techniques, and types of inputs used in the fair value measurements during the period. When available, observable market data is used, and third-party valuations are assessed to ensure compliance with accounting standards and appropriate classification within the fair value hierarchy. Fair values are categorized into Level 1 (quoted prices in active markets) and Level 2 (observable inputs other than quoted prices). The Group does not hold assets or liabilities that are categorized within Level 3 of the fair value hierarchy, which involves unobservable inputs. There were no transfers between Level 1 and Level 2 fair value measurements during the period, and no transfers into or out of Level 3 fair value measurements during 2026.
| 10 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 5. | Cash and cash equivalents |
|
Weighted average rate (p. a.) |
September 30, 2026 | December 31, 2025 | |
| Cash and bank balances | 7,755 | 12,290 | |
| Short-term financial investments | |||
| Short-term financial investments – Brazilian reais | 13.72% | 11,048 | 9,639 |
| Short-term financial investments – US dollars | 3.39% | 23,689 | 21,787 |
| Short-term financial investments – Pound sterling | 2.49% | 3,928 | 2,515 |
| Short-term financial investments – Chinese yuan | 1.20% | 1,305 | 480 |
| Short-term financial investments – Canadian dollar | 0.40% | 525 | 1,153 |
| Total | 48,250 | 47,864 |
Short-term financial investments mainly consist of fixed-income instruments issued by financial institutions. These instruments earn interest at market-based rates and are held for cash management purposes.
| 6. | Accounts receivable and contract assets |
| 6.1 | Accounts receivable |
The balances of accounts receivable are presented as follows:
|
September 30, 2026 |
December 31, 2025 | |
| Accounts receivable - in R$ – from Brazil based customers | 47,940 | 53,842 |
| Accounts receivable - in US$ – from United States based customers | 28,421 | 38,549 |
| Accounts receivable – other currencies - from other foreign based customers | 9,105 | 6,777 |
| (-) Expected credit losses | (756) | (1,880) |
| Accounts receivable, net | 84,710 | 97,288 |
The balance of accounts receivable by maturity date is as follows:
|
September 30, 2026 |
December 31, 2025 | |
| Current | 79,285 | 90,184 |
| Overdue: | ||
| from 1 to 60 days | 3,561 | 6,250 |
| 61 to 360 days | 2,151 | 897 |
| Over 360 days | 469 | 1,837 |
| (-) Expected credit losses | (756) | (1,880) |
| Total | 84,710 | 97,288 |
| 11 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
The rollforward of the allowance for credit expected losses is as follows:
| Expected credit losses | |
| December 31, 2025 | (1,880) |
| Addition | (590) |
| Reversal | 1,798 |
| Translation to presentation currency | (84) |
| September 30, 2026 | (756) |
As of September 30, 2026, the average expected credit loss rate under the method applied by the Group was 0.02% (0.03% as of December 31, 2025), except for certain credit-impaired customers that were individually assessed at specific impairment rates. These individually assessed balances resulted in an expected credit loss of US$ 736 (of the total of US$ 756). As of December 31, 2025, such credit-impaired customers with fully impaired balances resulted in an expected credit loss amounting to US$ 1,857 (of the total of US$ 1,880).
| 6.2 | Contract assets |
The balances of contract assets are presented as follows:
|
September 30, 2026 |
December 31, 2025 | |
| Contract assets - in R$ – from Brazil based customers | 40,588 | 22,715 |
| Contract assets - in US$ – from United States based customers | 20,328 | 8,343 |
| Contract assets – other currencies - from other foreign based customers | 6,620 | 3,212 |
| (-) Expected credit losses | (988) | (10) |
| Contract assets, net | 66,548 | 34,260 |
The rollforward of the allowance for expected losses is as follows:
| Expected credit losses | |
| December 31, 2025 | (10) |
| Addition | (1,727) |
| Reversal | 746 |
| Translation to presentation currency | 3 |
| September 30, 2026 | (988) |
| 12 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 7. | Intangible assets and goodwill |
The rollforward of intangible assets is as follows:
| Cost | Weighted average rate (p.a.) | December 31, 2025 | Additions | Disposals | Transfers | Translation to presentation currency | September 30, 2026 |
| Customer relationship | 58,732 | - | - | - | 1,160 | 59,892 | |
| Software | 22,009 | 276 | (31) | 9,559 | 1,358 | 33,171 | |
| Software in progress | 4,592 | 10,133 | - | (9,559) | 173 | 5,339 | |
| Non-compete agreement | 2,708 | - | - | - | 187 | 2,895 | |
| Other | 6,223 | - | - | - | 414 | 6,637 | |
| Goodwill | 278,539 | - | - | - | 6,574 | 285,113 | |
| 372,803 | 10,409 | (31) | - | 9,866 | 393,047 | ||
| Amortization | |||||||
| Customer relationship | 13.19% | (26,443) | (5,780) | - | - | (773) | (32,996) |
| Software | 25.39% | (9,395) | (4,982) | 31 | - | (532) | (14,878) |
| Non-compete agreement | 20.00% | (2,224) | (518) | - | - | (153) | (2,895) |
| Other | 5.00% | (5,393) | (40) | - | - | (363) | (5,796) |
| (43,455) | (11,320) | 31 | - | (1,821) | (56,565) | ||
| Total | 329,348 | (911) | - | - | 8,045 | 336,482 |
| 13 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 8. | Loans and borrowings |
The loans and borrowings rollforward are summarized as follows:
| Nominal interest rate | Year of maturity | December 31, 2025 | Proceeds from loans and borrowings | Payments related to loans and borrowings | Interest paid | Interest expenses | Exchange rate changes | Translation to presentation currency | September 30, 2026 | |
| In US$ | ||||||||||
| Advance on foreign exchange contract | 4.62% to 4.96% p.a | 2026 to 2027 | 25,711 | 24,611 | - | - | 1,346 | (634) | 1,021 | 52,055 |
| Export credit note | SOFR+2.33% p.a | 2026 | 9,120 | - | (8,927) | (414) | 295 | (748) | 674 | - |
| Working capital loan | SOFR+2.60% to 5.02% | 2026 to 2028 | 55,299 | - | (13,641) | (1,841) | 2,340 | (3,504) | 3,497 | 42,150 |
| 90,130 | 24,611 | (22,568) | (2,255) | 3,981 | (4,886) | 5,192 | 94,205 | |||
| In R$ | ||||||||||
| Export credit note | CDI + 1.75% | 2026 to 2028 | 32,498 | - | (8,198) | (3,653) | 3,408 | - | 2,029 | 26,084 |
| 32,498 | - | (8,198) | (3,653) | 3,408 | - | 2,029 | 26,084 | |||
| Total | 122,628 | 24,611 | (30,766) | (5,908) | 7,389 | (4,886) | 7,221 | 120,289 | ||
| Current | 66,443 | 81,566 | ||||||||
| Non-current | 56,185 | 38,723 |
The Group’s loan and borrowings bear fixed or variable interest rate indexed to market reference rates such as the Secured Overnight Financing Rate (“SOFR”) or Interbank Deposit Certificate (“CDI” - an average of interbank overnight rates in Brazil).
The loans and borrowings are not secured by property and equipment or accounts receivable.
| 14 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 8.1 | Advances on foreign exchange contracts |
During the nine months ended September 30, 2026, the Group carried out the following transactions related to advances on foreign exchange contracts:
On May 8, 2026, CI&T Brazil obtained funding of US$ 9,852, bearing a nominal annual interest rate of 4.75%, with a single payment of principal and interest due in June 2027. The proceeds are used for general corporate purposes.
On June 11, 2026, CI&T Brazil renegotiated the terms of an existing advance on foreign exchange contract with an outstanding principal of US$ 26,141, reducing the nominal annual interest rate from 5.15% to 4.62%, and extending the maturity date from June 2026 to December 2026. In October 2026, CI&T Brazil renegotiated the terms once more, extending the maturity date to June 2027 and increasing the nominal annual interest rate from 4.62% to 5.15%.
On June 16, 2026, CI&T Brazil obtained funding of US$ 14,759, bearing a nominal annual interest rate of 4.96%, with a single payment of principal and interest due in July 2027. The proceeds are used for general corporate purposes.
| 8.2 | Covenants |
The Group has restrictive covenants in some of its loans and financing agreements, as disclosed in the last annual financial statements, and summarized below:
| Restrictive clause related to: | Measurement frequency | Indicators | Required | Result |
| Export credit note | Annual - on December 31, 2026 | Net debt(a)/ EBITDA(b) | Less than or equal to 3.0X | In compliance |
| Working capital | Annual - on December 31, 2026 | Net debt(a)/ EBITDA(b) | Less than or equal to 3.0X | In compliance |
| (a) | Net debt means total loans, less cash and cash equivalents. |
| (b) | EBITDA means Earnings Before Interest, Tax, Depreciation and Amortization, where Interest refers to net finance costs. |
| 9. | Salaries and welfare charges |
| September 30, 2026 | December 31, 2025 | |
| Accrued vacation and charges | 31,996 | 25,830 |
| Salaries | 8,114 | 7,726 |
| Payroll charges | 6,048 | 5,435 |
| Christmas bonuses | 5,874 | 534 |
| Withholding income tax | 4,669 | 6,498 |
| Bonus | 3,262 | 11,407 |
| Other | 1,722 | 1,240 |
| Total | 61,685 | 58,670 |
| 15 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 10. | Derivatives |
The Group enters into derivative financial instruments exclusively to manage financial risks arising from its financing activities.
The Group had two interest rate swap contracts used to manage the exposure to interest rate volatility associated with the Group’s loans and borrowings. During the nine months ended September 30, 2026, these instruments reached their maturity and were fully settled in cash, on July 7, 2026, and July 16, 2026, respectively. Consequently, as of September 30, 2026, the Group had no outstanding derivative financial instruments.
These instruments did not require initial investments other than normal collateral practices, when applicable.
As of December 31, 2025, the position of these outstanding derivative financial instruments was as follows:
| Maturity | Notional in (US$) | Floating rate receivable | Fixed rate payable | Fair value |
| 07/16/2026 | 9,000 | SOFR overnight | 3.09% | 190 |
| 07/07/2026 | 4,479 | CDI | US$ variation + 4.90% | (512) |
| Total | (322) |
The rollforward of the derivatives is as follows:
| Interest rate swaps | |
| December 31, 2025 | (322) |
| Gains recognized in the statement of profit or loss | 339 |
| Net loss on settlement of derivatives | 9 |
| Income tax withheld on the settlement of derivatives | (10) |
| Translation adjustment | (16) |
| September 30, 2026 | - |
| Asset position on derivative financial instruments | - |
| Liability position on derivative financial instruments | - |
| 16 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 11. | Equity |
| 11.1 Share | capital |
As of September 30, 2026, the total issued share capital is US$ 7 with a par value of US$ 0.00005.
The rollforward of share capital is as follows:
| Amount of | Number of common nominative shares | |||
| share capital | Total | Class A | Class B | |
| December 31, 2025 | 7 | 134,579,406 | 23,802,836 | 110,776,570 |
| Class B converted to class A | - | - | 166,122 | (166,122) |
| September 30, 2026 | 7 | 134,579,406 | 23,968,958 | 110,610,448 |
According to the Parent Company's Articles of Association, the outstanding Class B common shares are convertible at any time at the option of the holder into Class A common shares.
| 11.2 Treasury | share reserve |
On September 12, 2025, the Board of Directors approved a new share repurchase program, authorizing the repurchase of up to five million of its outstanding class A common shares up to December 31, 2026. The rollforward of the treasury share reserve is as follows:
| Number of shares | Average cost | |
| December 31, 2025 | 5,719,653 | (30,016) |
| Share buyback | 2,241,072 | (9,066) |
| Equity awards settled in treasury stock | (575,535) | 4,476 |
| September 30, 2026 | 7,385,190 | (34,606) |
| 17 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 12. | Revenue |
| 12.1 Revenue | by nature of service |
The Group primarily generates revenue through the provision of services summarized by nature in the table below:
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Software development revenue | 137,719 | 121,652 | 401,579 | 340,399 |
| Consulting revenue | 5,018 | 2,253 | 12,985 | 5,678 |
| Software maintenance revenue | 3,022 | 2,401 | 9,318 | 7,464 |
| Other revenue | 550 | 1,006 | 1,855 | 1,832 |
| Total revenue | 146,309 | 127,312 | 425,737 | 355,373 |
| 12.2 Revenue | by industry vertical |
The following table sets forth the revenue by industry vertical for the periods indicated:
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| By industry vertical | ||||
| Financial services | 60,597 | 48,072 | 168,613 | 127,101 |
| Retail and industrial goods | 28,238 | 26,199 | 82,974 | 74,589 |
| Consumer goods | 21,929 | 24,668 | 67,575 | 72,491 |
| Technology and telecommunications | 17,018 | 12,140 | 50,241 | 33,740 |
| Life sciences | 11,955 | 9,690 | 33,399 | 28,208 |
| Other | 6,572 | 6,543 | 22,935 | 19,244 |
| Total revenue | 146,309 | 127,312 | 425,737 | 355,373 |
| 12.3 Revenue | by country |
The table below summarizes revenues by country:
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Brazil | 73,594 | 61,342 | 211,712 | 165,547 |
| United States of America | 59,295 | 54,558 | 173,389 | 155,392 |
| Other countries | 13,420 | 11,412 | 40,636 | 34,434 |
| Total revenue | 146,309 | 127,312 | 425,737 | 355,373 |
Revenue by country was determined based on the country in which the sale occurred.
| 18 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 12.4 Revenue | by client concentration |
Revenue generated from a single external customer represents 11.6% of the Group’s total revenues as of September 30, 2026 (11.2% as of September 30, 2025).
| 13. | Expenses by nature |
Information on the nature of expenses recognized in the unaudited condensed consolidated interim statement of profit or loss is presented below:
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Employee expenses | (105,611) | (92,172) | (318,380) | (259,311) |
| Third-party services and other inputs | (11,620) | (7,875) | (30,152) | (21,399) |
| Depreciation and amortization | (5,555) | (4,685) | (16,704) | (13,686) |
| Travel expenses | (1,662) | (1,455) | (5,102) | (3,983) |
| Share-based compensation | (2,493) | (1,300) | (4,869) | (3,684) |
| Impairment reversal (loss) on accounts receivable and contract assets | (1,044) | (21) | 227 | 218 |
| Other costs and expenses | (3,759) | (2,255) | (9,941) | (6,268) |
| Total | (131,744) | (109,763) | (384,921) | (308,113) |
| 14. | Net finance costs |
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Finance income: | 5,513 | 4,542 | 16,916 | 14,084 |
| Foreign-exchange gain | 4,606 | 2,852 | 13,759 | 7,442 |
| Income from financial investments | 463 | 757 | 1,202 | 2,746 |
| Interest income on other assets | 370 | 273 | 1,115 | 876 |
| Gains on derivatives | 65 | 589 | 690 | 2,872 |
| Other finance income | 9 | 71 | 150 | 148 |
| Finance costs: | (9,433) | (8,653) | (25,878) | (20,955) |
| Foreign-exchange loss | (6,315) | (4,239) | (16,018) | (8,602) |
| Interest and charges on loans and leases | (2,579) | (3,347) | (8,037) | (9,668) |
| Interest expenses on other liabilities | (210) | (189) | (585) | (562) |
| Loss on derivatives | (62) | (563) | (351) | (1,462) |
| Other finance costs | (267) | (315) | (887) | (661) |
| Net finance costs | (3,920) | (4,111) | (8,962) | (6,871) |
| 19 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 15. | Income tax expense |
The income tax expense recognized in profit or loss for the periods are shown as follows:
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Current income tax | (974) | (3,718) | (2,385) | (6,550) |
| Deferred income tax | (2,083) | (857) | (8,568) | (7,787) |
| Total income tax (expenses) | (3,057) | (4,575) | (10,953) | (14,337) |
| 15.1 | Effective tax rate reconciliation |
The nominal tax rate was computed based on the Brazilian tax law, taking into account the combined income tax and social contribution tax rate given that Brazil is currently the main operation of the Group. The reconciliation of the effective tax rate with the average nominal tax rate is as follows:
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Profit before income tax | 10,645 | 13,438 | 31,854 | 40,389 |
| Nominal income tax rate | 34% | 34% | 34% | 34% |
| Tax expenses per nominal income tax rate | (3,619) | (4,569) | (10,830) | (13,732) |
| Tax benefits incentives | 916 | 752 | 2,568 | 943 |
| Tax rate differences on subsidiaries | 340 | 214 | (242) | 1,687 |
| Permanent differences | (363) | (368) | (869) | (739) |
| Tax losses for which no deferred tax asset is recognized | (441) | (625) | (1,558) | (2,106) |
| Other | 110 | 21 | (22) | (390) |
| Income tax expenses | (3,057) | (4,575) | (10,953) | (14,337) |
| Effective rate | 29% | 34% | 34% | 35% |
| 20 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 15.2 | Movement in deferred tax balances |
| December 31, 2025 | Recognized in profit or loss | Reclassification | Recognized in OCI | Translation to presentation currency |
September 30, 2026 |
Assets | Liabilities | |
| Goodwill | (33,285) | (7,014) | - | - | (1,831) | (42,130) | - | (42,130) |
| Provisions | 1,420 | (207) | - | - | 63 | 1,276 | 1,276 | - |
| Property and equipment | 263 | 314 | - | - | 26 | 603 | 603 | - |
| Derivatives | 110 | (117) | - | - | 7 | - | - | - |
| Bonus accrued | 3,354 | (2,596) | - | - | 177 | 935 | 935 | - |
| Intangible assets | (624) | 261 | - | - | 74 | (289) | 1,726 | (2,015) |
| Share-based compensation | 3,102 | 442 | - | - | 120 | 3,664 | 3,664 | - |
| Lease | 173 | (92) | 12 | - | 12 | 105 | 105 | - |
| Other temporary differences | 95 | 21 | (12) | - | 1 | 105 | 105 | - |
| Tax loss carryforward | 613 | 420 | - | (484) | (17) | 532 | 532 | - |
| Total | (24,779) | (8,568) | - | (484) | (1,368) | (35,199) | 8,946 | (44,145) |
| Offset of deferred taxes | - | (8,190) | 8,190 | |||||
| Net Tax assets (liabilities) | (35,199) | 756 | (35,955) |
| 21 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 16. | Financial risk management |
| 16.1 | Fair value hierarchy |
The following table presents the carrying amounts and fair values of financial assets and financial liabilities, along with their respective levels in the fair value hierarchy. It excludes fair value information for financial assets and financial liabilities that are not measured at fair value, provided the carrying amount is a reasonable approximation of fair value.
| September 30, 2026 | ||||
| Financial assets | Note | Level | Fair value | Carrying amount |
| Derivative financial instruments | 10 | 2 | - | - |
| Short-term financial investments | 5 | 2 | 40,495 | 40,495 |
| Financial liabilities | ||||
| Derivative financial instruments | 10 | 2 | - | - |
| Loans and borrowings | 8 | 2 | (120,999) | (120,289) |
| December 31, 2025 | ||||
| Financial assets | Note | Level | Fair value | Carrying amount |
| Derivative financial instruments | 10 | 2 | 190 | 190 |
| Short-term financial investments | 5 | 2 | 35,574 | 35,574 |
| Financial liabilities | ||||
| Derivative financial instruments | 10 | 2 | (512) | (512) |
| Loans and borrowings | 8 | 2 | (121,935) | (122,628) |
For other financial
instruments recognized by the Group, due to their short-term nature, their carrying amounts approximate fair value and therefore they
are not included in the fair value disclosures nor in the fair value hierarchy. It includes accounts receivable, other assets, trade and other payables and accounts payable for business acquired.
| 17. | Related parties |
| 17.1 | Transactions with key management personnel |
| Three months ended September 30, 2026 | Three months ended September 30, 2025 | Nine months ended September 30, 2026 | Nine months ended September 30, 2025 | |
| Direct compensation | 460 | 427 | 1,831 | 1,548 |
| Share-based compensation program | 94 | 57 | 145 | 108 |
The Group has no additional post-employment obligation and no other long-term benefits, such as premium leave or severance benefits. The Group also does not offer other benefits in connection with the dismissal of its Senior Management’s members. These expenses are recognized in general and administrative expenses.
| 22 |
| | CI&T Inc. Notes to the unaudited condensed consolidated interim financial statements September 30, 2026 (In thousands of United States dollars – US$, unless otherwise indicated) |
| 18. | Operating segments |
Operating segments are defined based on business activities that reflect how the Chief Operating Decision Maker (“CODM”) reviews financial information within the decision-making process.
The Group's CODM is the Group's Board of Directors. The CODM oversees operational decisions related to resource allocation and performance evaluation. The CODM considers the whole Group as a single operating and reportable segment, monitoring operations, making decisions on fund allocation and evaluating performance based on a single operating segment.
| 19. | Non-cash transaction |
| Additions of property and equipment and intangible assets | Additions and disposals of right-of-use assets | Share-based compensation exercised | Total | |
| As of September 30, 2026 | ||||
| Property and equipment | 9 | - | - | 9 |
| Intangible assets | 78 | - | - | 78 |
| Right-of-use assets | - | (1,386) | - | (1,386) |
| Trade and other payables | (87) | - | - | (87) |
| Lease liabilities | - | 1,386 | - | 1,386 |
| Equity settled share-based payment exercised | - | - | (4,476) | (4,476) |
| Treasury shares reissued | - | - | 4,476 | 4,476 |
| Additions of property and equipment | Additions and disposals of right-of-use assets | Share-based compensation exercised | Total | |
| As of September 30, 2025 | ||||
| Property and equipment | 5 | - | - | 5 |
| Right-of-use assets | - | 2,417 | - | 2,417 |
| Trade and other payables | (5) | - | - | (5) |
| Lease liabilities | - | (2,417) | - | (2,417) |
| Equity settled share-based payment exercised | - | - | (5,299) | (5,299) |
| Treasury shares reissued | - | - | 5,299 | 5,299 |
| 20. | Subsequent events |
There have been no other significant events subsequent to September 30, 2026, through the date of these unaudited condensed consolidated interim financial statements, except for: (i) the incorporation of CI&T Germany (refer to note 1.1) and (ii) the renegotiation of advance on foreign exchange contract (refer to note 8.1), both occurring in October 2026.
| 23 |
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 11, 2026
| CI&T Inc |
|||
| By: | /s/ Stanley Rodrigues | ||
| Name: Stanley Rodrigues | |||
| Title: Chief Financial Officer | |||