Inter&Co posts R$815.9M H1 profit on 32% revenue rise

Inter&Co, Inc. reported higher earnings for the six months ended June 30, 2026.

Accepted by SEC EDGAR 08/05/2026 - 04:07 PM EDT Learn about SEC filing dates

Rhea-AI Filing Summary

Inter&Co, Inc. reported higher earnings for the six months ended June 30, 2026. Net income attributable to shareholders was R$815.9 million, up 35.6% year on year, on revenues of R$5.1 billion, a 32.2% increase. Basic earnings per share were R$1.85 versus R$1.37 a year earlier.

The customer base reached 45.3 million with a 58.3% activation rate. The loan portfolio totaled R$51.9 billion, 7.6% above December 31, 2025, while total funding was R$72.9 billion, 5.6% higher. Total assets were R$102.9 billion and shareholders’ equity R$10.6 billion, representing growth of 4.4% and 2.3%, respectively.

Credit costs increased, with impairment losses on financial assets of R$1,641,700 (amounts in thousands of Brazilian reais) for the semester compared with R$1,082,930 a year earlier, and administrative plus personnel expenses rose 17.2% to about R$1.8 billion. Extensive disclosures detail segment performance and risk, liquidity and capital management under IFRS.

Positive

• Net income attributable to shareholders rose 35.6% year on year to R$815.9 million for the six months ended June 30, 2026.
• Revenues for the first half of 2026 reached R$5.1 billion, a 32.2% increase compared with the same period in 2025.

Negative

• Impairment losses on financial assets were R$1,641,700 (amounts in thousands of Brazilian reais) in H1 2026, compared with R$1,082,930 in the first half of 2025.
• Administrative and personnel expenses totaled about R$1.8 billion in H1 2026, an increase of 17.2% versus the same period in 2025.

Key Figures

Net income attributable to shareholders: R$815.9 million Revenues: R$5.1 billion Customers: 45.3 million +5 more

8 metrics

Net income attributable to shareholders R$815.9 million Six months ended June 30, 2026; 35.6% higher than the same period in 2025

Revenues R$5.1 billion Six months ended June 30, 2026; 32.2% increase compared with the same period in 2025

Customers 45.3 million Total customers as of June 30, 2026; activation rate 58.3%

Loan portfolio R$51.9 billion Balance of loan operations as of June 30, 2026; 7.6% above December 31, 2025

Total funding R$72.9 billion Demand, term and savings deposits and securities issued as of June 30, 2026; 5.6% higher than December 31, 2025

Total assets R$102.9 billion As of June 30, 2026; 4.4% growth compared with December 31, 2025

Impairment losses on financial assets R$1,641,700 (amounts in thousands of Brazilian reais) Six months ended June 30, 2026; compared with R$1,082,930 in the first half of 2025

Basic earnings per share R$1.85 Basic EPS for six months ended June 30, 2026; prior-year period R$1.37

Key Terms

Expected credit loss, Loan to Value (LTV), Value-at-Risk (VaR), Fair value through other comprehensive income (FVOCI), +1 more

5 terms

Expected credit loss financial

"Amounts due from financial institutions, net of provisions for expected credit loss"

Expected credit loss is an estimate lenders make of the amount of loans or receivables they are likely not to collect, calculated ahead of actual defaults. Think of it like setting aside money for groceries that will spoil before you can use them: it reduces reported profit and the value of loan assets today. Investors watch this figure because rising expected losses signal weakening borrower quality, greater future write‑downs and higher capital needs.

Loan to Value (LTV) financial

"LTV is the ratio between the value of a loan and the value of the financed asset"

Value-at-Risk (VaR) financial

"One of the main evaluation tools is the value at risk (VaR) model"

Value-at-risk (VaR) is a single number that estimates the largest loss an investment or portfolio is likely to suffer over a specified time period with a given probability (for example, the worst loss you would expect 95% of the time over one month). It matters to investors because it gives a quick, comparable measure of downside risk—like knowing the size of the biggest storm you should prepare for most years—helping set limits, allocate capital, and communicate risk exposure.

Fair value through other comprehensive income (FVOCI) financial

"Fair value through other comprehensive income - FVOCI"

Functional currency financial

"The functional currency of the Group companies is shown in explanatory note 4a"

The functional currency is the single currency a company uses as its primary money for recording business transactions and preparing financial statements — think of it as the company's "home" currency or the money it budgets and measures performance in. It matters to investors because currency choices determine how foreign sales, costs and exchange-rate swings translate into reported revenue, profit and debt, affecting comparisons, risk assessments and valuation.

FAQ

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

What was Inter&Co (INTR) net income for the first half of 2026?

Net income attributable to shareholders was R$815.9 million in the first half of 2026, a 35.6% increase versus 2025. Basic earnings per share were R$1.85, up from R$1.37 a year earlier under IFRS reporting.

How much revenue did Inter&Co (INTR) generate in H1 2026?

Inter&Co generated R$5.1 billion in revenues in the six months ended June 30, 2026, representing a 32.2% increase year on year. Revenue includes net interest income, services and commissions, and other operating revenues.

What is the size of Inter&Co (INTR)'s customer base and activation rate?

As of June 30, 2026, Inter&Co served 45.3 million customers with an activation rate of 58.3%. The activation rate increased by 0.6 percentage points compared with June 30, 2025, reflecting greater engagement with the super app platform.

How large are Inter&Co (INTR)'s loan portfolio and total funding?

The loan portfolio balance reached R$51.9 billion as of June 30, 2026, up 7.6% from December 31, 2025. Total funding, including deposits and securities issued, was R$72.9 billion, 5.6% higher than at year-end 2025.

What are Inter&Co (INTR)'s total assets and equity as of June 30, 2026?

Total assets were R$102.9 billion as of June 30, 2026, a 4.4% increase versus December 31, 2025. Shareholders’ equity totaled R$10.6 billion, growing 2.3% over the same period, with non-controlling interests at R$108.3 million.

How did credit quality metrics evolve at Inter&Co (INTR) in H1 2026?

Impairment losses on financial assets were R$1,641,700 (thousands of reais) in H1 2026, compared with R$1,082,930 a year earlier. Expected credit losses on loans reached R$3,570,114 (thousands), versus R$3,000,076 at December 31, 2025, reflecting higher credit provisions.

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

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

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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

UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of August 2026

Commission File Number 132-02847

INTER & Co, INC.

(Exact name of registrant as specified in its charter)

N/A

(Translation of Registrant’s executive offices)

Maples Corporate Services Limited, PO Box 309, Ugland House,

Grand Cayman, KY1-1104, Cayman Islands.

(Address of registered executive offices)

Av Barbacena, 1,219, 22nd Floor

Belo Horizonte, Brazil, ZIP Code 30 190-131

(Address of principal executive office)

Telephone: +55 (31) 2138-7978

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 ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Yes ☐ No ☒

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Yes ☐ No ☒

EXHIBIT INDEX

Exhibit No.						Description of Exhibit
99.1						Interim Condensed Consolidated Financial Information

1

SIGNATURE

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

			INTER & Co, INC.
			By:			/s/ Rafaela de Oliveira Vitoria
						Name:			Rafaela de Oliveira Vitoria
						Title:			Head of Investor Relations

Date: August 5, 2026

EXHIBIT 99.1

Interim condensed consolidated financial statements June 30, 2026

Interim Condensed Consolidated Financial Information
Management Statement									2
Independent Auditors' Report on Consolidated Financial Information									4
Interim condensed consolidated financial position									6
Interim condensed consolidated statements of income									7
Interim condensed consolidated statements of comprehensive income									8
Interim condensed consolidated cash flow statements									9
Interim condensed consolidated statements of changes in equity									10
Explanatory Notes to the Condensed Consolidated Interim Financial Information									11
			Note 1			Activity and structure of Inter & Co, Inc. and its subsidiaries			11
			Note 2			Basis for preparation			11
			Note 3			New Accounting Standards Recently Issued			13
			Note 4			Material accounting policies			14
			Note 5			Operating segments			15
			Note 6			Financial risk management			18
			Note 7			Fair value of financial assets and liabilities			28
			Note 8			Cash and cash equivalents			31
			Note 9			Amounts due from financial institutions, net of provisions for expected credit losses			31
			Note 10			Securities, net of provisions for expected credit losses			32
			Note 11			Derivative financial instruments			34
			Note 12			Loans and advances to customers, net of provisions for expected credit losses			39
			Note 13			Property and equipment			42
			Note 14			Intangible assets			43
			Note 15			Other assets			44
			Note 16			Deposits from customers			44
			Note 17			Deposits from banks			44
			Note 18			Securities issued			45
			Note 19			Borrowings and on-lending			45
			Note 20			Tax liabilities			45
			Note 21			Provisions and contingent liabilities			45
			Note 22			Other liabilities			47
			Note 23			Equity			47
			Note 24			Net interest income			49
			Note 25			Income from securities, derivatives and foreign exchange			49
			Note 26			Net revenues from services and commissions			50
			Note 27			Other revenues			50
			Note 28			Impairment losses on financial assets			50
			Note 29			Administrative expenses			50
			Note 30			Personnel expenses			51
			Note 31			Tax expenses			51
			Note 32			Current and deferred income tax and social contribution			51
			Note 33			Share-based payment			53
			Note 34			Transactions with related parties			57
			Note 35			Subsequent events			58
			Note 36			Other information			58

1

Interim condensed consolidated financial statements June 30, 2026

Management Statement

Inter&Co

Inter&Co, Inc. (Inter&Co, the Company, and, together with its consolidated subsidiaries, Grupo Inter, Grupo or Inter) is a holding company incorporated in the Cayman Islands with limited liability. The Company has its shares listed on the Nasdaq, the US stock exchange, under the ticker INTR, and its BDRs listed on the B3 under the ticker INBR32. Inter&Co is the controlling company of Grupo Inter and indirectly holds all the shares of Banco Inter S.A.

Inter

Inter provides financial and e-commerce services, with features offered in a financial super app that includes banking, investments, credit, insurance, and cross-border services, as well as a marketplace that brings together the best retailers from Brazil and the United States.

In compliance with the provisions of Article 133 of Law No. 6,404/1976, as amended by Law No. 15,177 of July 23, 2025, Banco Inter S.A. adopts policies and practices aimed at promoting equity, diversity, and equal opportunities in the corporate environment.

Banco Inter S.A. has internal policies and human resources management guidelines that ensure objective, transparent, and non-discriminatory criteria for hiring, development, compensation, and filling positions, including management positions, observing best corporate governance practices and applicable legislation.

Operating highlights

Customers

As of June 30, 2026 we achieved a total of 45.3 million customers. The activation rate reached 58.3%, an increase of 0.6 percentage points when compared to June 30, 2025.

Loan Portfolio

The balance of loan operations reached R$51.9 billion, representing a positive variation of 7.6% compared to December 31, 2025.

Fundraising

Total funding, which includes demand deposits, term deposits, savings deposits and securities issued, such as real estate credit notes, secured real estate notes and financial notes, totaled R$72.9 billion, 5.6% higher than the amount recorded on December 31, 2025.

Economic and financial highlights

Net income

As of June 30, 2026, the net profit of the controlling shareholders was R$815.9 million, representing an increase of 35.6% compared to the same period in 2025.

Revenues

As of June 30, 2026, revenues reached R$5.1 billion, marking an increase of 32.2% compared to the same period in 2025.

Administrative expenses and Personnel

As of June 30, 2026, administrative and personnel expenses totaled R$1.8 billion, an increase of 17.2% compared to the same period in 2025.

2

Interim condensed consolidated financial statements June 30, 2026

Equity highlights

Total assets

Total assets reached R$102.9 billion as of June 30, 2026, an increase of 4.4% compared to December 31, 2025.

Shareholder’s equity

Shareholder’s equity totaled R$10.6 billion, a growth of 2.3% compared to December 31, 2025.

Relationship with the independent auditors

The Company informs that it has a policy with requirements for contractual risk analysis, which defines that the Board of Directors must evaluate the transparency, objectivity, governance aspects, and commitment to the independence of the contracting process, thus ensuring compliance between the parties involved. Additionally, it has an Audit Committee which, among its responsibilities and competencies, in addition to providing opinions and recommendations on the audit service provider, also evaluates the effectiveness of independent and internal audits, including verifying compliance with legal and regulatory provisions applicable to Inter, as well as internal policies and codes.

Furthermore, Inter&Co, Inc. confirms that KPMG Auditores Independentes Ltda. has procedures, policies, and controls in place to ensure its independence, which include an assessment of the work performed, encompassing any service that is not an independent audit of the consolidated financial statements. This assessment is based on applicable regulations and accepted principles that preserve auditor independence. The acceptance and performance of professional services unrelated to the audit of the financial statements by the independent auditors during the period ended June 30, 2026, did not affect the independence and objectivity in the conduct of the audit examinations performed at Inter&Co, Inc. Information regarding the independent auditors' fees is made available annually in the reference form.

Acknowledgments

We would like to thank our shareholders, customers, and partners for their trust, as well as each of our employees who build our history each day.

Belo Horizonte, August 5, 2026.

The Management.

3

4

5

Interim condensed consolidated financial position
As of June 30,2026 and December 31,2025
(Amounts in thousands of Brazilian reais, unless otherwise stated)

			Note						06/30/2026						12/31/2025
Assets
Cash and cash equivalents			8						3,106,104						3,801,513
Amounts due from financial institutions, net of provisions for expected credit losses			9						5,187,084						4,600,218
Deposits at Central Bank of Brazil									8,488,431						7,867,658
Securities, net of provisions for expected credit losses			10						29,590,658						29,010,323
Derivative financial instruments			11						18,536						58,915
Loans and advances to customers, net of provisions for expected credit losses			12						48,356,876						45,251,104
Property and equipment			13						356,205						381,404
Intangible assets			14						2,135,320						2,023,939
Deferred tax assets			32.c						2,042,192						1,789,304
Other assets			15						3,630,116						3,827,140
Total assets									102,911,522						98,611,518
Liabilities
Deposits from customers			16						56,696,688						54,883,084
Deposits from banks			17						15,527,374						14,585,704
Securities issued			18						16,179,982						14,127,144
Derivative financial instruments			11						23,597						54,114
Borrowings and on-lending			19						831,651						817,495
Tax liabilities			20						309,732						815,527
Income tax and social contribution									183,142						675,438
Other tax liabilities									126,590						140,089
Provisions			21						205,475						265,455
Deferred tax liabilities			32.c						46,258						40,923
Other liabilities			22						2,457,206						2,629,110
Total liabilities									92,277,963						88,218,556
Equity
Share capital			23.a						13						13
Reserves			23.b						11,544,879						10,971,176
Other comprehensive loss			23.c						(1,019,646)						(801,600)
Equity attributable to owners of the Company									10,525,246						10,169,589
Non-controlling interest			23.f						108,313						223,373
Total equity									10,633,559						10,392,962
Total liabilities and equity									102,911,522						98,611,518

The notes are an integral part of the consolidated condensed interim financial information

6

Interim condensed consolidated statements of income Quarters and semesters ending June 30, 2026 and 2025 (Amounts in thousands of Brazilian reais, except for earnings per share)

									Quarter												Semester
			Note						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Interest income			24						2,604,872						2,128,214						5,174,322						3,935,084
Interest expenses			24						(1,811,448)						(1,423,958)						(3,562,928)						(2,602,978)
Income from securities, derivatives and foreign exchange			25						1,250,510						765,251						2,314,290						1,499,995
Net interest income and income from securities, derivatives and foreign exchange									2,043,934						1,469,507						3,925,684						2,832,101
Net revenues from services and commissions			26						531,679						495,128						1,027,712						955,052
Expenses from services and commissions									(45,896)						(42,997)						(91,635)						(83,808)
Other revenues			27						106,199						81,444						215,141						137,537
Revenues									2,635,916						2,003,082						5,076,902						3,840,882
Impairment losses on financial assets			28						(860,432)						(569,249)						(1,641,700)						(1,082,930)
Revenues net of impairment losses on financial assets									1,775,484						1,433,833						3,435,202						2,757,952
Administrative expenses			29						(622,587)						(540,030)						(1,240,485)						(1,068,230)
Personnel expenses			30						(302,984)						(256,765)						(587,761)						(491,638)
Tax expenses			31						(228,779)						(176,880)						(415,338)						(312,936)
Depreciation and amortization									(110,323)						(76,631)						(203,690)						(144,076)
Profit before income tax									510,811						383,527						987,928						741,072
Income tax			32						(65,126)						(51,361)						(124,697)						(102,120)
Net income attributable to shareholders of the company and non-controlling interests									445,685						332,166						863,231						638,952
Non-controlling interest									(24,576)						(17,035)						(47,335)						(37,232)
Net income attributable to shareholders of the company									421,109						315,131						815,896						601,720
Earnings per share (in Brazilian Reais – BRL)
Basic earnings per share			23.e						0.95						0.72						1.85						1.37
Diluted earnings per share			23.e						0.94						0.71						1.82						1.36

The notes are an integral part of the consolidated condensed interim financial information

7

Interim condensed consolidated statements of comprehensive income
Quarters and semesters ending June 30, 2026 and 2025
(Amounts in thousands of Brazilian reais, unless otherwise stated)

			Quarter												Semester
			06/30/2026						06/30/2025						06/30/2026						06/30/2025
Net income attributable to shareholders of the company			421,109						315,131						815,896						601,720
Non-controlling interest			24,576						17,035						47,335						37,232
Net income attributable to shareholders of the company and non-controlling interests			445,685						332,166						863,231						638,952
Items that are or may be subsequently reclassified to the result
Changes in fair value - financial assets at FVOCI			(66,087)						204,463						(120,401)						216,410
Tax effect			33,628						(76,935)						49,528						(120,996)
Net change in fair value - financial assets at FVOCI			(32,459)						127,528						(70,873)						95,414
Hedge of investments abroad			(29,596)						63,279						30,184						151,563
Tax effect			(3,299)						(32,124)						(26,753)						(67,259)
Investment hedge in foreign operations			(32,895)						31,155						3,431						84,304
Cash flow hedge			—						(13,504)						17,906						(16,980)
Tax effect			—						7,826						(8,057)						7,641
Cash flow hedge			—						(5,678)						9,849						(9,339)
Foreign exchange differences on the translation of foreign operations			(33,359)						(84,133)						(160,453)						(188,645)
Other comprehensive income (loss) that may be reclassified subsequently to the Statements of income			(98,713)						68,872						(218,046)						(18,266)
Total comprehensive income for the year			346,972						401,038						645,185						620,686
Allocation of comprehensive income
To shareholders of the company			322,396						384,003						597,850						583,454
To non-controlling interest			24,576						17,035						47,335						37,232

The notes are an integral part of the consolidated condensed interim financial information

8

Interim condensed consolidated cash flow statements Quarters and semesters ending June 30, 2026 and 2025 (Amounts in thousands of Brazilian reais, unless otherwise stated)

						Note						06/30/2026						06/30/2025
Operating activities
Net income attributable to shareholders of the company												815,896						601,720
Non-controlling interest												47,335						37,232
Adjustments to profit (loss)
Depreciation and amortization												203,690						144,076
Impairment losses on financial assets						28						1,641,700						1,082,930
Expenses with provisions for contingencies						21.a						36,531						27,797
Provisions/ (Reversals) for loss of assets												—						(32,497)
Capital gains (losses)						27						449						(13)
Income tax and social contribution						32.a						124,697						102,120
Provision for performance fees						27						(19,274)						(20,783)
Effect of the exchange rate variation on cash and cash equivalents						25						(36,630)						(33,440)
(Increase)/ decrease in:
Deposits at Central Bank of Brazil												(620,773)						(894,260)
Loans and advances to customers												(4,817,408)						(5,413,468)
Amounts due from financial institutions												(607,817)						1,237,410
Securities												(2,466,126)						(276,999)
Derivative financial instruments												40,379						(127)
Other assets												249,463						(145,565)
Increase/ (decrease) in:
Deposits from customers												1,813,604						3,864,114
Deposits from banks												941,670						2,565,570
Securities issued												2,052,838						1,488,040
Derivative financial instruments												17,573						97,728
Borrowings and on-lending												14,156						443,633
Tax liabilities												(533,729)						(67,198)
Provisions												(30,767)						(26,845)
Other liabilities												(342,404)						(628,039)
Income tax paid												(335,718)						(248,364)
Net cash from (used in) operating activities												(1,810,665)						3,904,772
Cash flow from investing activities
(Acquisition) of property and equipment												(21,715)						(53,065)
(Acquisition) of intangible assets												(270,197)						(249,420)
(Acquisition) of financial assets at fair value through other comprehensive income												(4,266,564)						(2,320,325)
Proceeds from sale of financial assets at FVOCI												6,060,974						2,924,877
(Acquisition) of financial assets at amortized cost												(15,179)						(211,612)
Proceeds from sale of financial assets at amortized cost												13,285						10,858
Net cash from (used in) investing activities												1,500,604						101,313
Cash flow from financing activities
Capital increase												—						33,049
Dividends and interest on shareholders' equity paid												(297,490)						(233,787)
Repurchase of treasury shares												—						(27,110)
Resources to non-controlling shareholders												(124,488)						(85,946)
Net cash from (used in) financing activities												(421,978)						(313,794)
Increase/(Decrease) in cash and cash equivalents												(732,039)						3,692,291
Cash and cash equivalents at the beginning of the period						8						3,801,513						1,108,394
Effect of the exchange rate variation on cash and cash equivalents												36,630						33,440
Cash and cash equivalents at the end of the period												3,106,104						4,834,125

The notes are an integral part of the consolidated condensed interim financial information

9

Interim condensed consolidated statements of changes in equity As of June 30,2026 and December 31,2025 (Amounts in thousands of Brazilian reais, unless otherwise stated)

						Share capital						Reserves						Other comprehensive income						Retained earnings /accumulated losses						Treasury shares						Equity attributable to owners of the Company						Non-controlling interest						Total equity
Balance as of December 31, 2024						13						9,793,992						(898,830)						—						—						8,895,175						177,132						9,072,307
Profit for the period						—						—						—						601,720						—						601,720						37,232						638,952
Proposed allocations:
Constitution/ reversal of reserves						—						601,720						—						(601,720)						—						—						—						—
Capital increase						—						33,049						—						—						—						33,049						—						33,049
Interest on equity / dividends						—						(203,593)						—						—						—						(203,593)						(30,194)						(233,787)
Foreign exchange differences on the translation of foreign operations						—						—						(188,645)						—						—						(188,645)						—						(188,645)
Gains and losses - Hedge						—						—						74,965						—						—						74,965						—						74,965
Net change in fair value - financial assets at FVOCI						—						—						95,414						—						—						95,414						—						95,414
Share-based payment transactions						—						(27,110)						—						—						27,110						—						—						—
Reflex reserve						—						8,633						—						—						—						8,633						—						8,633
Repurchase of treasury shares						—						—						—						—						(27,110)						(27,110)						—						(27,110)
Others						—						—						—						—						—						—						(85,946)						(85,946)
Balance as of June 30, 2025						13						10,206,691						(917,096)						—						—						9,289,608						98,224						9,387,832
Balance as of December 31, 2025						13						10,971,176						(801,600)						—						—						10,169,589						223,373						10,392,962
Profit for the period						—						—						—						815,896						—						815,896						47,335						863,231
Proposed allocations:
Constitution/ reversal of reserves						—						815,896						—						(815,896)						—						—						—						—
Interest on equity / dividends						—						(259,583)						—						—						—						(259,583)						(37,907)						(297,490)
Foreign exchange differences on the translation of foreign operations						—						—						(160,453)						—						—						(160,453)						—						(160,453)
Gains and losses - Hedge						—						—						13,280						—						—						13,280						—						13,280
Net change in fair value - financial assets at FVOCI						—						—						(70,873)						—						—						(70,873)						—						(70,873)
Share-based payment transactions						—						2,601						—						—						—						2,601						—						2,601
Reflex reserves						—						14,789						—						—						—						14,789						—						14,789
Others						—						—						—						—						—						—						(124,488)						(124,488)
Balance as of June 30, 2026						13						11,544,879						(1,019,646)						—						—						10,525,246						108,313						10,633,559

The notes are an integral part of the consolidated condensed interim financial information

10

Notes to the interim condensed consolidated financial statement As of June 30,2026

Notes to the interim condensed consolidated financial statement

(Amounts in thousands of Brazilian reais, unless otherwise stated)

1.Activity and structure of Inter & Co, Inc. and its subsidiaries

Inter&Co, Inc. ("Inter&Co", "Grupo Inter", or "Company") is the holding company of Grupo Inter, incorporated in the Cayman Islands, a limited liability company exempt from taxation and registered as a foreign issuer with the U.S. Securities and Exchange Commission ("SEC") and the Brazilian Securities and Exchange Commission (CVM).

Inter&Co's Class A common shares are traded on Nasdaq under the ticker symbol "INTR," and the depositary receipts backed by these shares (Level II BDRs) are publicly traded on B3 - Brasil, Bolsa e Balcão under the ticker symbol "INBR32."

As of June 30, 2026, its main operating subsidiaries were:

•Inter Holding Financeira S.A.: a direct subsidiary domiciled in Brazil, whose main activity is to hold 100% of the share capital of Banco Inter S.A. (Banco Inter).

•Inter Marketplace Intermediação de Negócios e Serviços Ltda.: a directly owned subsidiary in Brazil whose purpose is to operate the Group's marketplace platform, connecting customers to a wide range of non-financial third-party products and services. Its main products include an e-commerce marketplace, gift card offerings, telephony services via Mobile Virtual Network Operator (MVNO) Inter Cel, airline ticket sales, among others.

•Inter US Holding Inc.: is a direct subsidiary domiciled in the United States. Its purpose is to coordinate the Group's North American operations.

Inter&Co and all its subsidiaries are presented collectively as the "Group" or "Inter," reflecting the integrated operations of the economic conglomerate.

Operating as a digital platform for individuals and businesses, Inter offers a wide range of integrated financial services and solutions in a Super App, such as: credit cards, checking accounts, investments, insurance, mortgage loans, payroll loans, business loans, and a marketplace for non-financial services, among others. Operations are conducted in an integrated manner through the Super App, providing customers with a unified digital experience for managing their finances and daily activities.

2.Basis for preparation

a.Compliance statement

The Group's consolidated condensed interim financial information has been prepared in accordance with IAS 34 – Interim Financial Reporting, issued by the International Accounting Standards Board (IASB).

These consolidated interim financial statements have been prepared following a basis of preparation and accounting policies consistent with those adopted in the preparation of the consolidated financial statements of Inter & Co, Inc., as of December 31, 2025, and are therefore intended only to provide an update of the content of the latest financial statements and should be read as a whole, in accordance with IAS 34.

This consolidated condensed interim financial information was authorized for issuance by the Board of Directors on August 5, 2026.

11

Notes to the interim condensed consolidated financial statement As of June 30,2026

b.Functional and presentation currency

The consolidated condensed interim financial information is presented in Brazilian reais (R$). The functional currency of the Group companies is shown in explanatory note 4a, reflecting the currency in which the prices of goods and services are determined and generally settled. All amounts have been rounded to the nearest thousand, unless otherwise indicated.

c.Use of estimates and judgments

In preparing the consolidated condensed interim financial information, Management used judgment, estimates and assumptions that affect the application of the Group's accounting policies and the reported amounts of assets, liabilities, revenues and expenses. Actual results may differ from these estimates. Estimates and assumptions are reviewed continuously and the impacts of changes in estimates are recognized prospectively. The main significant judgments made by management in applying the Group's accounting policies and the sources of uncertainty in the estimates are described below:

Judgments

Information about judgments made in applying accounting policies that have the most significant effects on the amounts recognized in the financial statements is included in the following notes:

•Basis for consolidation (see note 4a): whether Inter&Co has actual control over an investment;

•Classification of financial assets (see notes 6 and 7): whether such assets meet the criteria for payment of principal and interest only (SPPJ test) and their respective classification (amortized cost, fair value through comprehensive income, or fair value through profit or loss); and

•Equity method: if Inter&Co has significant influence over an investee.

Estimates

Estimates carry a significant risk and could materially affect the values of assets and liabilities in future periods, and actual results may differ from those based on such estimates. The main items susceptible to impacts from estimates are disclosed below and are related to the following explanatory notes:

•Classification of financial assets (see notes 6 and 7): assessment of the business model in which the assets are held and assessment of whether the contractual terms of the financial asset refer only to principal and interest payments (SPPJ test);

•Business combination (see note 4b): determination of the fair values of assets acquired and liabilities assumed in business combinations;

•Impairment test of intangible assets and goodwill (see note 14): for the purposes of recoverability testing, each investee entity was considered a cash-generating unit (“CGU”);

•Deferred tax asset (see note 32): the expectation of realizing the deferred tax asset is based on projections of future taxable profits and other technical studies;

•Provision for expected credit losses (see notes 12d and 21): the measurement of provisions for expected credit losses on financial assets measured at amortized cost, credit commitments, receivables and financial guarantees provided, requires the use of complex quantitative models and assumptions about future macroeconomic conditions and credit behavior. Several significant judgments are also necessary to apply the accounting requirements for measuring expected credit loss, such as: determining the criteria for assessing a significant increase in credit risk; selecting appropriate quantitative models and assumptions to measure expected credit loss; and establishing different prospective scenarios and their weighting, among others; and.

•Provisions (see note 21): recognition and measurement of provisions, including provisions for legal proceedings. The main assumptions considered relate to the probability and magnitude of resource outflows.

12

Notes to the interim condensed consolidated financial statement As of June 30,2026

3.New accounting standards recently issued

New or revised accounting pronouncements adopted in 2026

The following standards, new or revised, have been issued by the IASB and adopted by the Group for the periods covered by this consolidated condensed interim financial information.

•Changes to IFRS 9 – Financial Instruments and IFRS 7 – Financial Instruments Disclosures: issued in May 2024, the changes and clarifications relate to the write-off of financial liabilities through electronic systems, assessment of the contractual characteristics of cash flow in the classification (SPPI Test), such as: financial assets linked to ESG (Environmental, Social and Governance) among other financial instruments. In addition, further disclosures were included regarding equity instruments designated at fair value through other comprehensive income and financial instruments linked to contingent events. Management did not identify any relevant impacts on its consolidated condensed interim financial information, considering the instruments currently recognized by the Group.

•Changes to IFRS 7 – Derecognition Gains and Losses: the changes aim to: disclose deferred differences between fair value and transaction price, and change the classification and measurement of financial instruments, effective from January 1, 2026. Management has not identified any significant impacts on its consolidated condensed interim financial information, considering the instruments currently recognized by the Group.

•Changes to IAS 7 – Statement of Cash Flows: the main change refers to the clarification of paragraph 37, establishing that, when accounting for an investment in an associate, a joint venture, or a subsidiary using the equity method or the cost method, the investor restricts its presentation in the statement of cash flows to cash flows between itself and the investee, for example, dividends and advances. Effective from January 1, 2026. Management has not identified any significant impacts of these changes on its consolidated condensed interim financial information.

•Changes to IFRS 10 – Consolidated Financial Statements: this aims to define control and provide guidance for the transition after the application of the new concept, as well as clarifications regarding the sale or contribution of assets between related entities, effective from January 1, 2026. Management has not identified any significant impacts of these changes on its consolidated condensed interim financial information.

•Changes to IFRS 9 – Financial Instruments: includes clarifications regarding the derecognition of lease liabilities and their implications, effective from January 1, 2026. Management has not identified any significant impacts from these changes on its consolidated condensed interim financial information.

Other new rules and interpretations have been issued, but have not yet come into effect

•IFRS 18 - Presentation and Disclosure in Financial Statements: issued in April 2024, it replaces IAS 1 and introduces additional requirements for financial statements with the aim of improving information for shareholders. It defines three categories for income and expenses: operating, investing, and financing, in addition to including new subtotals. The standard also provides guidance on the disclosure of performance indicators defined by Management and sets specific requirements for companies in the banking and insurance sectors. IFRS 18 will come into effect on January 1, 2027, and Management is evaluating the effects of adopting this standard on the Group's consolidated condensed interim financial information.

•IFRS 19 – Subsidiaries without Public Responsibility - Disclosures: issued in May 2024, the standard defines that a subsidiary without public liability may provide reduced disclosures when applying IFRS accounting standards to its financial statements. The standard is optional for eligible subsidiaries and establishes the disclosure requirements for subsidiaries that choose to apply it. IFRS 19 will come into effect on January 1, 2027, and Management is evaluating the effects of adopting this standard.

13

Notes to the interim condensed consolidated financial statement As of June 30,2026

•Changes to IAS 28 – Investments in Associates and Jointly Controlled Entities: the amendment clarifies the eligibility criteria for using the fair value through profit or loss measurement option for investments in associates and joint ventures by entities whose main activity is investing in assets. The amendment will take effect on January 1, 2027. Management is evaluating the impacts of adopting this amendment on the Group's consolidated financial statements.

4.Material accounting policies

The main accounting practices adopted in the preparation of this consolidated condensed interim financial information are the same as those disclosed in the consolidated financial statements for the year ended December 31, 2025.

Basis for consolidation

The table below shows the shareholdings held in the subsidiaries:

Entity						Branch of Activity												Functional currency						Country						Share in the capital (%)
																											06/30/2026						12/31/2025
Direct subsidiaries
Inter Holding de Participações Ltda.						Holding Company												BRL						Brazil						100.00		%				100.00		%
INTRGLOBALEU Serviços Administrativos, LDA						Holding Company												EUR						Portugal						100.00		%				100.00		%
Inter US Holding, Inc,						Holding Company												US$						USA						100.00		%				100.00		%
Inter Holding Financeira S.A.						Holding Company												BRL						Brazil						100.00		%				100.00		%
Inter Marketplace Intermediação de Negócios e Serviços Ltda.						Marketplace												BRL						Brazil						100.00		%				100.00		%
Landbank Fundo de Investimento em Direitos Creditórios de Responsabilidade Limitada						Investment Fund												BRL						Brazil						100.00		%				100.00		%
Inter Solutions Ltda.						Provision of services												BRL						Brazil						100.00		%				100.00		%
Inter Digital Assets – Sociedade Prestadora de Serviços de Ativos Virtuais Ltda.						Virtual Asset Brokerage												BRL						Brazil						100.00		%				100.00		%
Indirect subsidiaries
Banco Inter S.A. (a)						Multiple Bank												BRL						Brazil						100.00		%				100.00		%
Inter Distribuidora de Títulos e Valores Mobiliários Ltda.						Securities broker												BRL						Brazil						100.00		%				100.00		%
Inter Digital Corretora e Consultoria de Seguros S.A.						Insurance broker												BRL						Brazil						60.00		%				60.00		%
TBI Fundo De Investimento Renda Fixa Credito Privado						Investment Fund												BRL						Brazil						100.00		%				100.00		%
Spark Fundo de Investimento Financeiro Multimercado Crédito Privado Investimento no Exterior						Investment Fund												BRL						Brazil						100.00		%				100.00		%
IG Fundo de Investimento Renda Fixa Crédito Privado						Investment Fund												BRL						Brazil						100.00		%				100.00		%
Inter Simples Fundo de Investimento em Direitos Creditórios Multissetorial						Investment Fund												BRL						Brazil						97.25		%				97.86		%
Acerto Cobrança e Informações Cadastrais S.A. (b)						Provision of services												BRL						Brazil						100.00		%				60.00		%
Inter&Co Payments, Inc						Provision of services												US$						USA						100.00		%				100.00		%
Inter Asset Gestão de Recursos Ltda. (c)						Asset management												BRL						Brazil						99.91		%				70.87		%
Inter Café Ltda.						Provision of services												BRL						Brazil						100.00		%				100.00		%
Inter Boutiques Ltda.						Provision of services												BRL						Brazil						100.00		%				100.00		%
Inter Food Ltda.						Provision of services												BRL						Brazil						70.00		%				70.00		%
Inter Viagens e Entretenimento Ltda.						Provision of services												BRL						Brazil						100.00		%				100.00		%
Inter Conectividade Ltda.						Provision of services												BRL						Brazil						100.00		%				100.00		%
Inter Management, LLC						Provision of services												US$						USA						100.00		%				100.00		%
Inter US Finance, LLC						Provision of services												US$						USA						100.00		%				100.00		%
Inter Securities LLC						Provision of services												US$						USA						100.00		%				100.00		%
Inter Tecnologia e Serviços Financeiros Ltda.						Provision of services												BRL						Brazil						100.00		%				100.00		%
Inter Pag Instituição de Pagamento S.A.						Provision of services												BRL						Brazil						100.00		%				100.00		%
Inter Connectivity, LLC (d)						Provision of services												US$						USA						100.00		%				—
Inter Advisors, LLC						Asset management												US$						USA						100.00		%				100.00		%
Subsidiaries
Inter Hedge Fundo de Investimento Imobiliário						Investment Fund												BRL						Brazil						100.00		%				100.00		%
Inter Oportunidade Imobiliária Fundo de Investimento (e)						Investment Fund												BRL						Brazil						—						63.78		%

(a) On The Institution has two branches abroad: Inter Cayman Branch and Inter US Branch, whose functional currency is the dollar;

(b) On March 16, 2026, Banco Inter entered into a contract to acquire an additional stake equivalent to 20% of the total share capital of Acerto Cobrança e Informações Cadastrais S.A., for R$ 18,350, as previously approved by BACEN in an official letter sent on February 23, 2026. Furthermore, on April 13, 2026, Banco Inter entered into a contract to acquire an additional stake equivalent to 20%. On June 1, 2026, the acquisition of 100% of the share capital of Acerto Cobrança e Informações Cadastrais S.A. was completed, making Banco Inter its sole shareholder. Notwithstanding Banco Inter now holding all of the share capital, the company remains operationally segregated from the other companies in the group;

(c) On January 9, 2026, Banco Inter entered into a contract to acquire an additional stake equivalent to 29.05% of the total share capital of Inter Asset Gestão de Recursos Ltda., for R$ 35,180, as previously approved by BACEN in an official letter sent on November 10, 2025. As a result of the acquisition, Banco Inter came to hold 99.91% of Inter Asset Gestão de Recursos Ltda., an independent asset management, securities portfolio management, and wealth management firm;

14

Notes to the interim condensed consolidated financial statement As of June 30,2026

(d) On April 28, 2026, Inter Connectivity, LLC, a wholly owned subsidiary of Inter Marketplace Intermediação de Negócios e Serviços Ltda., was incorporated with the initial objective of concentrating and operationalizing the offering of non-financial products in the United States; and

(e) On June 28, 2026, the Inter Group's stake in the Inter Oportunidade Fund was reduced, now holding 38% of the issued units. As a result of this reduction, the Inter Group ceased to exercise control over the investment fund and consequently failing to perform the accounting consolidation of its assets and liabilities.

5.Operating segments

The operational segments are disclosed based on internal information used by the principal responsible for operational decisions to allocate resources and evaluate performance. The principal responsible for operational decisions, allocating resources, evaluating the performance of the operational segments, and making strategic decisions for Inter&co, is the CEO in conjunction with the Board of Directors.

Profit by operating segment

Each operating segment is composed of one or more legal entities. The measurement of profit by operating segment takes into account all revenues and expenses recognized by the companies that make up each segment.

Transactions between segments are carried out with timeframes and rates consistent with those practiced with third parties, when applicable. The Group does not have any client responsible for more than 10% of its total net revenue.

a.Banking & Spending

This segment includes banking products and services such as checking accounts, debit and credit cards, deposits, loans, customer advances, debt collection activities, and other services provided to customers, primarily through the Inter app. Also included in this segment are foreign exchange services, intercountry remittances, including the Global Account digital solution, smart card payment solutions (including Inter Pag), along with the investment funds consolidated by the Group.

b.Investments

This segment is responsible for operations related to the purchase, sale, and custody of securities, structuring and distribution of securities in the capital market, and operations related to the management of fund portfolios and other assets (purchase, sale, risk management). Revenues are mainly derived from commissions and management fees charged to investors for these services.

c.Insurance Brokerage

This segment, insurance products are offered that are underwritten by insurance companies with which Inter has an agreement (“partner companies”), including guarantees, life, property and auto insurance, and pension products, as well as consortium products provided by a third party with whom Inter has a commercial agreement. Insurance sales commission revenues, net of cancellations, are recognized in the income statement when the services are actually rendered, i.e., when the sale is finalized with the client, when the performance obligation is fulfilled.

d.Inter Shop

This segment includes sales of goods and/or services to Inter's clients through its partners, via our digital platform; as well as the initiative to offer BNPL (Buy Now Pay Later) operations to clients. Segment revenues substantially comprise commissions received from sales and/or the provision of these services.

15

Notes to the interim condensed consolidated financial statement As of June 30,2026

Segment information

			06/30/2026
			Banking & Spending						Investments						Insurance Brokerage						Inter Shop						Total of reportable segments						Others						Eliminations						Consolidated
Interest income			5,091,646						12,859						—						33,686						5,138,191						53,193						(17,062)						5,174,322
Interest expenses			(3,586,792)						(9,885)						—						—						(3,596,677)						(15,722)						49,471						(3,562,928)
Income from securities, derivatives and foreign exchange			2,116,413						55,114						7,993						32,523						2,212,043						188,848						(86,601)						2,314,290
Net interest income and income from securities, derivatives and foreign exchange			3,621,267						58,088						7,993						66,209						3,753,557						226,319						(54,192)						3,925,684
Net revenues from services and commissions			683,943						66,143						152,881						123,474						1,026,441						42,786						(41,515)						1,027,712
Expenses from services and commissions			(43,701)						—						(43,945)						(3,989)						(91,635)						—						—						(91,635)
Other revenues			228,982						11,459						20,195						18,026						278,662						94,165						(157,686)						215,141
Revenues			4,490,491						135,690						137,124						203,720						4,967,025						363,270						(253,393)						5,076,902
Impairment losses on financial assets			(1,626,746)						321						—						—						(1,626,425)						(15,275)						—						(1,641,700)
Revenues net of impairment losses on financial assets			2,863,745						136,011						137,124						203,720						3,340,600						347,995						(253,393)						3,435,202
Administrative expenses			(1,172,931)						(42,930)						(7,861)						(33,734)						(1,257,456)						(24,535)						41,506						(1,240,485)
Personnel expenses			(452,992)						(44,192)						(11,566)						(26,857)						(535,607)						(52,154)						—						(587,761)
Tax expenses			(257,156)						(9,514)						(15,295)						(25,583)						(307,548)						(107,790)						—						(415,338)
Depreciation and amortization			(192,073)						(3,234)						(1,121)						(5,161)						(201,589)						(2,101)						—						(203,690)
Profit before income tax			788,593						36,141						101,281						112,385						1,038,400						161,415						(211,887)						987,928
Income tax			(28,765)						(10,158)						(32,198)						(40,458)						(111,579)						(13,118)						—						(124,697)
Net income attributable to shareholders of the company and non-controlling interests			759,828						25,983						69,083						71,927						926,821						148,297						(211,887)						863,231
Non-controlling interest			(8,935)						(8)						(27,635)						(10,757)						(47,335)						—						—						(47,335)
Net income attributable to shareholders of the company			750,893						25,975						41,448						61,170						879,486						148,297						(211,887)						815,896
			06/30/2026
			Banking & Spending						Investments						Insurance Brokerage						Inter Shop						Total of reportable segments						Others						Eliminations						Consolidated
Total assets			100,599,063						977,459						457,530						885,769						102,919,821						5,011,255						(5,019,554)						102,911,522
Total liabilities			92,730,492						506,736						207,767						662,744						94,107,739						964,430						(2,794,206)						92,277,963
Total equity			7,868,571						470,723						249,763						223,025						8,812,082						4,046,825						(2,225,348)						10,633,559

16

Notes to the interim condensed consolidated financial statement As of June 30,2026

			06/30/2025
			Banking & Spending						Investments						Insurance Brokerage						Inter Shop						Total of reportable segments						Others						Eliminations						Consolidated
Interest income			3,868,163						9,570						—						44,641						3,922,374						28,286						(15,576)						3,935,084
Interest expenses			(2,633,890)						(7,165)						—						—						(2,641,055)						(7,436)						45,513						(2,602,978)
Income from securities, derivatives and foreign exchange			1,377,587						52,301						5,542						26,651						1,462,081						124,325						(86,411)						1,499,995
Net interest income and income from securities, derivatives and foreign exchange			2,611,860						54,706						5,542						71,292						2,743,400						145,175						(56,474)						2,832,101
Net revenues from services and commissions			625,669						78,010						138,677						105,762						948,118						36,880						(29,946)						955,052
Expenses from services and commissions			(34,120)						—						(44,505)						(5,023)						(83,648)						(160)						—						(83,808)
Other revenues			149,371						6,133						20,130						14,806						190,440						93,094						(145,997)						137,537
Revenues			3,352,780						138,849						119,844						186,837						3,798,310						274,989						(232,417)						3,840,882
Impairment losses on financial assets			(1,080,843)						(608)						—						—						(1,081,451)						(1,479)						—						(1,082,930)
Revenues net of impairment losses on financial assets			2,271,937						138,241						119,844						186,837						2,716,859						273,510						(232,417)						2,757,952
Administrative expenses			(970,188)						(55,165)						(8,047)						(33,090)						(1,066,490)						(21,948)						20,208						(1,068,230)
Personnel expenses			(371,984)						(38,425)						(12,158)						(29,878)						(452,445)						(48,931)						9,738						(491,638)
Tax expenses			(217,905)						(10,043)						(13,648)						(24,010)						(265,606)						(47,330)						—						(312,936)
Depreciation and amortization			(132,649)						(3,205)						(1,268)						(5,718)						(142,840)						(1,236)						—						(144,076)
Profit before income tax			579,211						31,403						84,723						94,141						789,478						154,065						(202,471)						741,072
Income tax			(30,561)						(9,705)						(28,023)						(33,479)						(101,768)						(352)						—						(102,120)
Net income attributable to shareholders of the company and non-controlling interests			548,650						21,698						56,700						60,662						687,710						153,713						(202,471)						638,952
Non-controlling interest			(958)						(2,323)						(22,680)						(11,645)						(37,606)						374						—						(37,232)
Net income attributable to shareholders of the company			547,692						19,375						34,020						49,017						650,104						154,087						(202,471)						601,720
			12/31/2025
			Banking & Spending						Investments						Insurance Brokerage						Inter Shop						Total of reportable segments						Others						Eliminations						Consolidated
Total assets			96,813,106						887,911						404,279						792,270						98,897,566						4,958,428						(5,244,476)						98,611,518
Total liabilities			88,927,374						436,771						154,114						688,430						90,206,689						1,146,080						(3,134,213)						88,218,556
Total equity			7,885,732						451,140						250,165						103,840						8,690,877						3,812,348						(2,110,263)						10,392,962

17

Notes to the interim condensed consolidated financial statement As of June 30,2026

6.Financial risk management

The Group's risk management encompasses credit, market, liquidity, and operational risks. Risk management activities are carried out by independent and specialized structures, according to pre-defined policies and strategies, with the objective of identifying, measuring, monitoring, mitigating, and controlling exposure to financial and non-financial risks to which Inter is subject.

The model adopted by the Group is organized through governance bodies and committees supported by appropriate methodologies, models, and tools, seeking to ensure, among other things:

•Segregation of duties and independence between business and control areas;

•A dedicated risk management unit responsible for monitoring and reporting to the relevant authorities;

•Formalized management process, with defined responsibilities and information flows;

•Clear rules, a structure of competencies and levels of authority that are compatible with the complexity of the operations;

•Defined limits and margins, aligned with risk appetite and strategic guidelines; and

•Adopting best market practices, seeking continuous improvement in management effectiveness.

a.Credit risk

Credit risk is defined as the possibility of losses arising from the borrower's or counterparty's failure to meet the financial obligations assumed under the agreed terms, as well as the devaluation of credit contracts resulting from an increased risk of borrower default, among other factors.

Financial instruments exposed to credit risk are subject to a rigorous pre-contractual evaluation process, maintained continuously throughout the term of the respective operations. Credit analyses consider the economic and financial capacity of the borrower or counterparty, credit behavior, including payment history, credit reputation in the market, as well as the terms and conditions of each operation, encompassing terms, rates, and guarantees.

The table belows presents the maximum credit risk exposure of financial assets and liabilities:

												06/30/2026												12/31/2025
Financial Assets						Note						Gross value						Expected loss						Gross value						Expected loss
Cash and cash equivalents						8						3,106,104						—						3,801,513						—
Amounts due from financial institutions						9						4,310,463						(5,723)						4,313,571						(1,211)
Deposits at Central Bank of Brazil												8,488,431						—						7,867,658						—
Securities						10						29,628,472						(37,814)						29,057,040						(46,717)
Loans and advances to customers						12						51,926,990						(3,570,114)						48,251,180						(3,000,076)
Other assets (a)						15						153,979						(1,305)						114,483						(858)
Total												97,614,439						(3,614,956)						93,405,445						(3,048,862)
Financial liabilities
Loan commitments						21						15,673,078						(139,405)						26,750,795						(204,867)
Financial guarantees						21						474,652						(4,843)						645,589						(5,125)
Total												16,147,730						(144,248)						27,396,384						(209,992)

(a) Refers to an advance payment on a foreign exchange contract.

Inter Group's main risk exposure is related to loan and customer advance portfolio, as presented in explanatory note no.12, and is mainly represented by operations of:

•Credit card: credit transactions related to credit card limits, mostly without attached guarantees;

•Business loans: working capital operations, receivables, discounts and loans in general, with or without collateral;

18

Notes to the interim condensed consolidated financial statement As of June 30,2026

•Real estate loans: loan and financing operations secured by real estate, with collateral linked to the underlying assets;

•Personal loans: loan and payroll deduction card transactions with and without collateral; and

•Agribusiness loans: financing operations for the costs of rural production, investment, marketing and/or industrialization granted to rural producers, with or without collateral.

Mitigation of Exposure

To maintain exposures within the risk levels established by senior management, Inter&Co adopts measures to mitigate credit risk. Credit risk exposure is mitigated through the structuring of guarantees, adapting the level of risk to be incurred to the characteristics of the guarantees provided at the time of granting. Risk indicators are continuously monitored, and proposals for alternative mitigation methods are evaluated whenever the credit risk exposure behavior of any unit, region, product, or segment so requires. Additionally, credit risk mitigation occurs through product repositioning and adjustments to operational processes or transaction approval levels.

Credit standards guide operational units and encompass, among other aspects, the classification, requirement, selection, evaluation, formalization, control, and reinforcement of guarantees, ensuring the adequacy and sufficiency of mitigating instruments throughout the credit cycle.

In 2026, there will be no material changes in the nature of credit risk exposures, how they originate, or the Group's objectives, policies, and processes for managing them, although Inter&Co will continue to continuously improve its internal risk management processes.

i.Concentration by economic sector

The table belows presents the concentration by economic sector related to loans and advances to customers:

						06/30/2026						12/31/2025
Construction						2,595,713						2,080,490
Trade						1,643,186						1,658,824
Industries						1,118,186						1,385,398
Administrative activities						976,476						785,016
Financial activities						487,160						406,577
Real estate activities						417,981						418,840
Transportation						225,715						261,005
Agriculture						57,519						69,220
Other segments (a)						833,690						685,448
Business clients						8,355,626						7,750,818
Individual clients						43,571,364						40,500,362
Total						51,926,990						48,251,180

(a) It refers primarily to communication services, electricity, education, and the arts.

ii.Concentration of the portfolio

The table belows presents the concentration of credit risk related to loans and advances to customers:

			06/30/2026												12/31/2025
			Balance						% on Loans and advances to customers						Balance						% on Loans and advances to customers
Largest debtor			196,140						0.38		%				184,344						0.38		%
10 largest debtors			987,697						1.90		%				1,014,930						2.10		%
20 largest debtors			1,497,330						2.88		%				1,540,450						3.19		%
50 largest debtors			2,523,175						4.86		%				2,477,816						5.14		%
100 largest debtors			3,554,742						6.85		%				3,383,310						7.01		%

19

Notes to the interim condensed consolidated financial statement As of June 30,2026

iii.Segregation by time period

						06/30/2026						12/31/2025
Overdue by 1 day or more						6,545,112						5,315,262
To fall due in up to 3 months						4,654,885						4,576,699
To fall due between 3 to 12 months						12,113,556						12,413,149
To fall due in more than 12 months						28,613,437						25,946,070
Total						51,926,990						48,251,180

Measurement

Measurement of credit risk at the Group is carried out considering the following:

•At the time of granting credit, an assessment of the client's financial situation is carried out through the application of qualitative and quantitative methods, in order to support the adequacy of the risk exposure;

•The assessment is performed at the counterparty level and considers information on collateral, where applicable. Credit risk exposure is measured under extreme scenarios through stress tests and analysis of macroeconomic conditions—such as interest rates, unemployment rates, inflation indices, and economic activity; and

•The models used to determine the internal rating of customers and loans are periodically reviewed to ensure they reflect the expected losses, as detailed in explanatory note 12. The estimate of expected losses on financial assets is divided into three categories (stages):

•Stage 1: financial assets that have not shown a significant increase in credit risk;

•Stage 2: financial assets that have shown a significant increase in credit risk; and

•Stage 3: financial assets that have shown indications that they will not be fully honored under the originally agreed terms, or that are involved in bankruptcy proceedings, judicial reorganization, debt restructuring, or that require the enforcement of guarantees. Therefore, they are characterized as problematic assets.

•Payment delays in portfolios are monitored to identify trends or changes in credit behavior and allow for the adoption of mitigating measures when necessary;

•Expected credit loss reflects the risk level of loans and allows for monitoring and controlling the portfolio's exposure level and the adoption of risk mitigation measures;

•Expected credit loss is a forecast of the risk levels of the loan portfolio. Its calculation is based on the historical payment behavior and the portfolio's distribution by product and risk level. This is a fundamental contribution to the process of setting prices for loans and advances to customers.

•In addition to monitoring and measuring indicators under normal conditions, simulations of changes in the business environment and economic scenario are also carried out. This is done with the aim of predicting the impact of these changes on risk exposure levels, provisions and portfolio balance, as well as to support the process of reviewing exposure limits and credit risk policy; and

•Expected losses are calculated by multiplying the credit risk parameters, as follows:

▪Probability of Default (PD): this refers to the probability of the client defaulting on their agreed obligations, according to internal evaluation models based on statistical methodologies. These models consider client behavior, internal ratings, business segments, product characteristics and warranties, as well as financial information and qualitative analyses from experts;

20

Notes to the interim condensed consolidated financial statement As of June 30,2026

▪Loss Given Default (LGD): this refers to the percentage of loss relative to exposure in cases of default events, considering recovery efforts. Internal evaluation models are based on statistical methodologies that take into account the characteristics of the operation, such as product and warranty; and

▪Exposure at Default (EAD): this refers to the book value of the exposure at the time the expected loss is estimated. In the case of credit commitments or receivables to be released, the EAD will include the expected value of converting these amounts into exposure on the part of the customers.

b.Description of guarantees

Potential losses related to financial instruments are mitigated by the use of various types of real guarantees, formalized through legal instruments. The evaluation/re-evaluation of the effectiveness of the guarantees is carried out at least once every twelve months, considering the characteristics of the asset given as collateral, its market value, and the legal security of the contracts.

The main forms of collateral are: term deposits; financial investments; securities; residential and commercial real estate; vehicles; promissory notes and credit card invoices. Among the guarantees and sureties, bank guarantees stand out.

Payroll loans, substantially represented by payroll-deducted credit cards and personal loans, are deducted directly from borrowers' pensions, income, or salaries and settled directly by the entity responsible for making these payments (a private company or government agency). Credit cards generally do not have collateral.

Guarantees of real estate loans and financing

The guarantees for a Real Estate Loan Portfolio are substantially constituted by the financed property. The following table demonstrates the value of loans secured by real estate, segregated by Loan to Value (LTV). LTV is the ratio between the value of a loan and the value of the financed asset. When it is higher, it may signal a greater risk for the lender, since it indicates a lower participation of the borrower's own capital in the transaction.

			06/30/2026						12/31/2025
Less than or equal to 30%			2,752,728						2,565,053
Greater than 30% and less than or equal to 50%			4,872,550						4,432,991
Greater than 50% and less than or equal to 70%			6,622,315						6,646,170
Greater than 70% and less than or equal to 90%			3,874,372						2,415,905
Greater than 90%			127,903						134,603
Total			18,249,868						16,194,722

c.Liquidity risk

Liquidity risk represents the possibility that the Group may not be able to efficiently meet its financial obligations, whether expected or unexpected, including obligations arising from guarantees granted and extraordinary redemptions by clients. This risk also covers scenarios in which Inter&Co may face difficulties in liquidating assets at market prices, either due to the significant volume of the operation in relation to usual activity, or due to market disruptions or dysfunctions.

Liquidity risk is managed institutionally through a governance structure with responsibilities clearly distributed among the Board of Directors, the Assets and Liabilities Committee (ALCO), the Risk Committee, and the Risk Management Office (CRO). Specifically, the Risk Management Office is responsible for the continuous monitoring and tracking of liquidity risk exposure.

21

Notes to the interim condensed consolidated financial statement As of June 30,2026

The risk management structure operates independently and proactively, aiming to continuously monitor liquidity indicators and prevent any exceeding of established limits. Management comprehensively covers Inter&Co's cash inflows and outflows, allowing for the timely implementation of mitigation actions when necessary.

Liquidity risk monitoring is performed daily, and its follow-up is conducted periodically by the Assets and Liabilities Committee (ALCO), which systematically evaluates the available information, including:

•Analysis of the mismatch between assets and liabilities, net inflows, and maturity forecasts;

•Monitoring of liquidity limits and ratios;

•Concentration of investors and exposure to liquidity risk of the Group;

•Stress tests and liquidity contingency plans; and

•Periodic reports on the positions of Inter and its subsidiaries.

The structure considers internal and external factors that impact the Group's liquidity, carrying out detailed daily monitoring of incoming and outgoing loan and customer advance transactions, Certificates of Deposit (CDB), Savings Deposits, Agribusiness Credit Notes (LCA), Real Estate Credit Notes (LCI), Guaranteed Real Estate Notes (LIG), Financial Notes (LF) and Demand Deposits.

The information presented in note 6.d constitutes a relevant component of liquidity risk monitoring and is observed and used by the Group in this context.

Up to the base date of June 30, 2026, there have been no material changes in the nature of liquidity risk exposures, monitoring methodologies, internal policies, and the Group's processes for managing them. The Group, however, continues to improve its internal risk management processes.

22

Notes to the interim condensed consolidated financial statement As of June 30,2026

d.Analyses of financial instruments by remaining contractual term

The table below presents the projected future realizable value of the Group’s financial assets and liabilities by contractual term:

									Current																		Non-Current												Total						Total
			Note						1 to 30 days						31 to 180 days						181 to 365 days						1 to 5 Years						Over 5 years						06/30/2026						12/31/2025
Financial assets
Cash and cash equivalents			8						3,106,104						—						—						—						—						3,106,104						3,801,513
Amounts due from financial institutions, net of provisions for expected credit losses			9						3,768,049						1,292,980						126,055						—						—						5,187,084						4,600,218
Deposits at Central Bank of Brazil									8,488,431						—						—						—						—						8,488,431						7,867,658
Securities, net of provisions for expected credit losses			10						1,634,604						3,634,873						2,433,533						18,879,255						3,008,393						29,590,658						29,010,323
Derivative financial instruments			11						1,398						13,238						16						1,724						2,160						18,536						58,915
Loans and advances to customers, net of provisions for expected credit losses			12.a						895,771						6,573,893						8,898,492						9,881,999						22,106,721						48,356,876						45,251,104
Other assets (a)			15						160,620						37,367						17,727						121,537						354,495						691,746						651,808
Total									18,054,977						11,552,351						11,475,823						28,884,515						25,471,769						95,439,435						91,241,539
Financial liabilities
Deposits from customers (b)			16						19,433,578						3,956,324						6,456,116						26,850,670						—						56,696,688						54,883,084
Deposits from banks			17						15,393,962						43,179						90,233						—						—						15,527,374						14,585,704
Securities issued			18						573,763						3,238,800						2,333,533						8,678,579						1,355,307						16,179,982						14,127,144
Derivative financial instruments			11						3,881						4,813						1,576						7,456						5,871						23,597						54,114
Borrowings and on-lending			19						8						264,277						302,105						265,086						175						831,651						817,495
Other liabilities (c)			22						—						—						2,381						105,342						—						107,723						118,550
Total									35,405,192						7,507,393						9,185,944						35,907,133						1,361,353						89,367,015						84,586,091
Asset/Liability Difference (d)									(17,350,215)						4,044,958						2,289,879						(7,022,618)						24,110,416						6,072,420						6,655,448

(a) Other financial assets consist substantially of advance payments on foreign exchange contracts, commissions and bonuses receivable, and premiums or discounts on financial asset transfer transactions;

(b) In general, fixed-term deposits (CDBs) are issued with an early liquidity clause, and the client (counterparty) can redeem them at any time until the final maturity date. For disclosure purposes, CDBs are allocated according to the number of days remaining until maturity. However, for risk management purposes, considering both market risk and liquidity risk, a methodology (statistical behavior model) is used that focuses on allocating positions (CDBs) to a more likely maturity date;

(c) Composed of financial liabilities from leases, as per explanatory note 22.b; and

(d) The observed mismatches stem from the different characteristics and contractual terms of the financial assets and liabilities, and do not necessarily represent limitations in the institution's effective liquidity position.

23

Notes to the interim condensed consolidated financial statement As of June 30,2026

e.Financial assets and liabilities using a current/non-current classification

The following table represents Inter&Co's financial assets and liabilities, segregated into current (expected to be realized within 12 months of the balance sheet date) and non-current (expected to be realized more than 12 months after the balance sheet date), taking into account their remaining contractual term at the date of the consolidated financial statements:

						06/30/2026
			Note			Current						Non-current						Total
Financial assets
Cash and cash equivalents			8			3,106,104						—						3,106,104
Amounts due from financial institutions, net of provisions for expected credit losses			9			5,187,084						—						5,187,084
Deposits at Central Bank of Brazil						8,488,431						—						8,488,431
Securities, net of provisions for expected credit losses			10			7,703,010						21,887,648						29,590,658
Derivative financial instruments			11			14,652						3,884						18,536
Loans and advances to customers, net of provisions for expected credit losses			12			16,368,156						31,988,720						48,356,876
Other assets (a)			15			215,714						476,032						691,746
Total						41,083,151						54,356,284						95,439,435
Financial liabilities
Deposits from customers (b)			16			29,846,018						26,850,670						56,696,688
Deposits from banks			17			15,527,374						—						15,527,374
Securities issued			18			6,146,096						10,033,886						16,179,982
Derivative financial instruments			11			10,270						13,327						23,597
Borrowings and on-lending			19			566,390						265,261						831,651
Other liabilities (c)			22			2,381						105,342						107,723
Total						52,098,529						37,268,486						89,367,015

(a) Other financial assets consist substantially of advance payments on foreign exchange contracts, commissions and bonuses receivable, and premiums or discounts on financial asset transfer transactions;

(b) In general, fixed-term deposits (CDBs) are issued with an early liquidity clause, and the client (counterparty) can redeem them at any time until the final maturity date. For disclosure purposes, CDBs are allocated according to the number of days remaining until maturity. However, for risk management purposes, considering both market risk and liquidity risk, a methodology (statistical behavior model) is considered that focuses on allocating positions (CDBs) to a more likely maturity date; and

(c) Composed of financial liabilities from leases, as per explanatory note 22.b.

24

Notes to the interim condensed consolidated financial statement As of June 30,2026

						12/31/2025
			Note			Current						Non-current						Total
Financial assets
Cash and cash equivalents			8			3,801,513						—						3,801,513
Amounts due from financial institutions, net of provisions for expected credit losses			9			4,600,218						—						4,600,218
Deposits at Central Bank of Brazil						7,867,658						—						7,867,658
Securities, net of provisions for expected credit losses			10			5,336,220						23,674,103						29,010,323
Derivative financial instruments			11			58,915						—						58,915
Loans and advances to customers, net of provisions for expected credit losses			12			16,529,364						28,721,740						45,251,104
Other assets (a)			15			162,091						489,717						651,808
Total						38,355,979						52,885,560						91,241,539
Financial liabilities
Deposits from customers (b)			16			27,819,621						27,063,463						54,883,084
Deposits from banks			17			14,585,704						—						14,585,704
Securities issued			18			5,289,085						8,838,059						14,127,144
Derivative financial instruments			11			52,958						1,156						54,114
Borrowings and on-lending			19			285,089						532,406						817,495
Other liabilities (c)			22			4,633						113,917						118,550
Total						48,037,090						36,549,001						84,586,091

(a) Other financial assets consist substantially of advance payments on foreign exchange contracts, commissions and bonuses receivable, and premiums or discounts on financial asset transfer transactions;

(b) In general, fixed-term deposits (CDBs) are issued with an early liquidity clause, and the client (counterparty) can redeem them at any time until the final maturity date. For disclosure purposes, CDBs are allocated according to the number of days remaining until maturity. However, for risk management purposes, considering both market risk and liquidity risk, a methodology (statistical behavior model) is considered that focuses on allocating positions (CDBs) to a more likely maturity date; and

(c) Composed of financial liabilities from leases, as per explanatory note 22.b.

f.Market risk

Market risk is defined as the possibility of losses resulting from fluctuations in the market values of positions held by the Institution and its subsidiaries, including the risks of operations subject to exchange rate variations, interest rates, stock prices, and commodity prices.

Market risk management aims primarily to support business areas by establishing processes and implementing the necessary tools for assessing and controlling related risks. This structure enables the measurement and monitoring of risk levels according to guidelines established by senior management. Monitoring is carried out daily, with periodic follow-up conducted by the Assets and Liabilities Committee (ALCO). Market risk controls allow for the analytical evaluation of information and are in a constant process of improvement.

Measurement

Within the risk management process, Inter&Co classifies its operations, including derivative financial instruments, as follows:

•Trading book: This includes all transactions intended for trading before their contractual expiration or intended to hedge the trading portfolio and that are not subject to limitations on their negotiability.

•Banking book: This includes transactions not classified in the trading portfolio.

Aligned with best market practices, the Group manages its risks dynamically, seeking to identify, measure, evaluate, monitor, report, control, and mitigate market risk exposures from its own positions. One of the main evaluation tools is the value at risk (VaR) model, calculated using a parametric methodology, with a 99% confidence level and a 21-business-day time horizon.

25

Notes to the interim condensed consolidated financial statement As of June 30,2026

The value-at-risk for the Trading Book positions are as follows:

Risk factor						06/30/2026						12/31/2025
IPCA Coupon (a)						3,156						5,370
Fixed rate						617						401
USD Coupon						617						5,734
Foreign currencies						21,740						18,740
Share price						440						70
Subtotal						26,570						30,315
Diversification effects (correlation)						5,591						12,270
Value-at-Risk						20,979						18,045
VaR over assets						0.02		%				0.02		%

(a) Price index coupon is composed of the risk factors IPCA (consumer price index calculated by IBGE - Brazilian Institute of Geography and Statistics) and IGPM (General Price Index - Market), calculated by Fundação Getulio Vargas (FGV).

The VaR of the banking portfolio are as follows:

Risk factor						06/30/2026						12/31/2025
IPCA Coupon (a)						480,408						869,347
Fixed rate						79,784						74,245
TR Coupon (b)						73,478						34,499
Others						85,566						294,141
Subtotal						719,236						1,272,232
Diversification effects (correlation)						90,374						325,523
Value-at-Risk						628,862						946,709
VaR over assets						0.61		%				0.96		%

(a) Price index coupon is composed of the risk factors IPCA (consumer price index calculated by IBGE - Brazilian Institute of Geography and Statistics) and IGPM (General Price Index - Market), calculated by Fundação Getulio Vargas (FGV); and

(b) The interest rate coupon is equivalent to the Reference Rate (TR) and is one of the components that define the profitability of savings and the FGTS (Service Time Guarantee Fund).

i.Sensitivity analysis

To determine the sensitivity of the Group's economic value to market movements, the mark-to-market (MTM) delta of assets and liabilities was calculated in different scenarios, considering relevant risk factors, during the analyzed period. The results that would negatively affect the Group's positions are presented below:

•Scenario 1: applying shocks of 1 basis point to interest rates and a 1% variation to prices (foreign currencies and stocks), based on available market information;

•Scenario 2: shocks of 25% variation in market curves and prices; and

•Scenario 3: shocks of 50% variation in market curves and prices.

It should be noted that the impacts reflect a static view of the portfolio. Market dynamism and portfolio composition fluctuations mean that these positions change continuously, not necessarily reflecting the Group's future position. The Group has an ongoing process for monitoring market risk and, in the event of a deterioration in its position or portfolio, implements mitigating actions to minimize potential negative effects.

26

Notes to the interim condensed consolidated financial statement As of June 30,2026

Exposures

Banking and Trading book

Scenarios

06/30/2026

Risk factor

Rate variation in scenario 1

Scenario 1

Rate variation in scenario 2

Scenario 2

Rate variation in scenario 3

Scenario 3

IPCA coupon (a)

increase

(5,942)

increase

(1,032,367)

increase

(1,845,907)

Fixed rate

increase

(1,249)

increase

(408,347)

increase

(762,651)

TR coupon (b)

increase

(539)

increase

(134,875)

increase

(231,829)

USD coupon

decrease

(35)

decrease

(5,476)

decrease

(11,079)

Others

decrease

(3,125)

decrease

(78,131)

decrease

(156,262)

(a) IPCA is a consumer price index calculated by the IBGE - Brazilian Institute of Geography and Statistics; and

(b) The Reference Rate (TR) is one of the components that determine the profitability of savings accounts and the FGTS (Severance Indemnity Fund).

Exposures

Banking and Trading book

Scenarios

12/31/2025

Risk factor

Rate variation in scenario 1

Scenario 1

Rate variation in scenario 2

Scenario 2

Rate variation in scenario 3

Scenario 3

IPCA coupon (a)

increase

(5,638)

increase

(914,806)

increase

(1,648,619)

Fixed rate

increase

(4,362)

increase

(1,379,571)

increase

(2,590,233)

TR coupon (b)

increase

(511)

increase

(122,128)

increase

(208,431)

USD coupon

decrease

(46)

decrease

(8,085)

decrease

(16,369)

Others

decrease

(2,554)

decrease

(63,843)

decrease

(127,687)

(a) IPCA is a consumer price index calculated by the IBGE - Brazilian Institute of Geography and Statistics; and

(b) The Reference Rate (TR) is one of the components that determine the profitability of savings accounts and the FGTS (Severance Indemnity Fund).

g.Operational risk

Policy

Inter considers the management of operational risks strategic for the success, transparency, and longevity of its business. The adoption of best practices is essential for sustainability and growth.

Operational risk management aims to identify, assess, and monitor risks, and is defined as the risk of losses resulting from inadequate or faulty internal processes, people, and systems, or external events. This definition includes legal risk, but excludes strategic and reputational risk.

Operational risk events can be classified:

•Internal frauds;

•External frauds;

•Labor demands and poor workplace safety;

•Inappropriate practices relating to end users, customers, products and services;

•Damage to physical assets owned or used by the institution;

•Situations that lead to the interruption of the institution's activities or the discontinuation of services provided, including payments;

•Failures in information technology (IT) systems, processes or infrastructure; and

•Failures in the execution, meeting deadlines, or management of the institution's activities, including those related to payment arrangements.

For payment activities, the clauses include:

I - failures in the protection and security of sensitive data related to both end-user credentials and other information exchanged for the purpose of carrying out payment transactions;

II - failures in the identification and authentication of the end user in a payment transaction;

III - failures in the authorization of payment transactions; and

IV - failures in initiating payment transactions.

Inter adopts the management model of the three lines of defense in light of its size, business model and risk appetite.

27

Notes to the interim condensed consolidated financial statement As of June 30,2026

Operational Risk Management

The operational risk management structure, including technological and cyber risks, promotes an organizational culture focused on prevention and effective risk management. This approach encompasses both a forward-looking view to anticipate future risks and a historical perspective to analyze trends and patterns of losses.

These procedures are supported by market tools, best practices based on international frameworks, a Risk Appetite Statement (RAS) approved by the Board of Directors, as well as a system of internal controls, independently assessed for their effectiveness and execution, in order to ensure compliance with the risk appetite limits defined by the Company.

7.Fair value of financial assets and liabilities

Financial instruments are classified into the following measurement categories:

•Fair value through profit or loss (FVTPL);

•Fair value through other comprehensive income (FVOCI); and

•Amortized cost.

The measurement of the fair value of a financial asset or liability is classified into one of three approaches based on the type of information used for valuation, known as fair value hierarchy levels:

•Level 1 – Includes financial instruments whose fair values are based on quoted (unadjusted) prices in active markets for identical assets or liabilities.

An active market is one in which transactions for the measured asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

•Level 2 – It includes assets and liabilities that do not have prices directly available in active markets, and are priced using conventional or internal models.

The methodology used for measuring financial assets and liabilities classified as "Level 2" employs observable information for the asset or liability at market: (i) quoted prices of similar items in an active market; (ii) identical items in an inactive market; or (iii) other information extracted from related markets.

•Level 3 – It utilizes unobservable information for the asset or liability, allowing the application of internal models and techniques.

The following table presents the composition of financial instruments according to their accounting classification: fair value through profit or loss (FVPL), fair value through other comprehensive income (FVOCI), and amortized cost. It also shows the carrying amounts and fair values of the financial instruments, including their levels in the fair value hierarchy. Inter does not include fair value information for financial assets and liabilities when the carrying amount is a reasonable approximation of fair value.

28

Notes to the interim condensed consolidated financial statement As of June 30,2026

a.Fair value through profit or loss (FVTPL) - Hierarchy Levels

						06/30/2026
Financial assets						Level 1						Level 2						Level 3						Fair Value
Bonds and shares issued by non-financial companies						—						965,397						—						965,397
Investment funds shares						232,835						667,339						—						900,174
Brazilian government securities						491,809						—						—						491,809
Securities issued by financial institutions						—						124,170						—						124,170
Securities issued abroad						17,229						—						—						17,229
Derivative financial instruments						—						18,536						—						18,536
Total						741,873						1,775,442						—						2,517,315
Financial liabilities
Derivative financial instruments						—						23,597						—						23,597
Total						—						23,597						—						23,597

						12/31/2025
Financial assets						Level 1						Level 2						Level 3						Fair Value
Bonds and shares issued by non-financial companies						—						297,752						—						297,752
Investment funds shares						258,626						280,559						—						539,185
Brazilian government securities						485,596						—						—						485,596
Securities issued by financial institutions						—						672,512						—						672,512
Securities issued abroad						29,148						—						—						29,148
Derivative financial instruments						—						58,915						—						58,915
Total						773,370						1,309,738						—						2,083,108
Financial liabilities
Derivative financial instruments						—						54,114						—						54,114
Total						—						54,114						—						54,114

b.Fair value through other comprehensive income (FVOCI) - Hierarchy Levels

						06/30/2026
Financial assets						Level 1						Level 2						Level 3						Fair Value
Brazilian government securities						19,225,958						—						—						19,225,958
Securities issued abroad						—						4,462,905						—						4,462,905
Bonds and shares issued by non-financial companies						—						763,777						—						763,777
Securities issued by financial institutions						—						213,783						—						213,783
Total						19,225,958						5,440,465						—						24,666,423

						12/31/2025
Financial assets						Level 1						Level 2						Level 3						Fair Value
Brazilian government securities						20,298,248						—						—						20,298,248
Securities issued abroad						993,494						2,741,439						—						3,734,933
Bonds and shares issued by non-financial companies						—						581,390						—						581,390
Securities issued by financial institutions						—						107,671						—						107,671
Total						21,291,742						3,430,500						—						24,722,242

29

Notes to the interim condensed consolidated financial statement As of June 30,2026

c.Financial instruments that are not measured at fair value - Hierarchy Levels

The table below shows the book and fair values of financial instruments that were not presented at fair value in the balance sheet, as well as their categorization by hierarchical levels.

						06/30/2026
Financial Assets						Level 1						Level 2						Level 3						Fair Value						Book Value
Loans and advances to customers, net of provisions for expected credit losses						—						—						47,722,445						47,722,445						48,356,876
Amounts due from financial institutions, net of provisions for expected credit losses						—						—						5,156,250						5,156,250						5,187,084
Deposits at Central Bank of Brazil						—						—						—						8,488,431						8,488,431
Cash and cash equivalents						—						—						—						3,106,104						3,106,104
Securities						1,243,929						545,361						500,530						2,289,820						2,425,456
Total						1,243,929						545,361						53,379,225						66,763,050						67,563,951
Financial Liabilities
Deposits from customers						—						56,734,204						—						56,734,204						56,696,688
Deposits from banks						—						15,527,466						—						15,527,466						15,527,374
Securities issued						—						16,204,331						—						16,204,331						16,179,982
Borrowings and on-lending						—						831,651						—						831,651						831,651
Total						—						89,297,652						—						89,297,652						89,235,695

						12/31/2025
Financial Assets						Level 1						Level 2						Level 3						Fair Value						Book Value
Loans and advances to customers, net of provisions for expected credit losses						—						—						45,007,406						45,007,406						45,251,104
Amounts due from financial institutions, net of provisions for expected credit losses						—						—						4,595,148						4,595,148						4,600,218
Deposits at Central Bank of Brazil						—						—						—						7,867,658						7,867,658
Cash and cash equivalents						—						—						—						3,801,513						3,801,513
Securities						1,184,277						405,523						558,471						2,148,271						2,263,888
Total						1,184,277						405,523						50,161,025						63,419,996						63,784,381
Financial Liabilities
Deposits from customers						—						54,911,778						—						54,911,778						54,883,084
Deposits from banks						—						14,585,740						—						14,585,740						14,585,704
Securities issued						—						14,174,392						—						14,174,392						14,127,144
Borrowings and on-lending						—						817,495						—						817,495						817,495
Total						—						84,489,405						—						84,489,405						84,413,427

Loans and advances to customers, Amounts due from financial institutions, net of provision: Fair value is estimated for groups of loans with similar financial and risk characteristics, net of provision. It is calculated by discounting the projected cash flows of principal and interest to maturity, using a rate proportional to the risk associated with the estimated cash flows. The assumptions related to cash flows and discount rates are determined using market-available information and credit risk assessments associated with the customers.

Required reserves at the Central Bank of Brazil and cash and cash equivalents: The carrying amount of these instruments approximates their fair value.

Brazilian government bonds: Market-quoted prices are the best indicators of the fair values of these financial instruments.

30

Notes to the interim condensed consolidated financial statement As of June 30,2026

Securities and Bonds Issued Abroad: Market-quoted prices are the best indicators of the fair values of these financial instruments, and can be priced using conventional or internal models, with inputs obtained directly or constructed from observations of active markets, or even generated by statistical and mathematical models.

Other Financial Assets and Liabilities: The carrying amounts of these instruments closely approximate their fair values.

Deposits from customers, deposits from banks and issued securities: These are calculated by discounting the estimated cash flows using market interest rates.

During the period ended June 30, 2026, there was no change in the measurement method for financial instruments that resulted in the reclassification of financial assets and liabilities between different levels of the fair value hierarchy.

8.Cash and cash equivalents

						06/30/2026						12/31/2025
Cash and equivalents in foreign currency						1,608,255						2,891,189
Cash and equivalents in national currency						319,910						247,183
Reverse repurchase agreements (a)						1,177,939						663,141
Total						3,106,104						3,801,513

(a) Refers to transactions whose maturities, at the date of application, were equal to or less than 90 days and present an insignificant risk of change in fair value. Due to the short term and low volatility of these financial instruments, no provision for losses was established, since the credit risk is considered minimal and there is no expectation of significant variations in market value until maturity.

9.Amounts due from financial institutions, net of provisions for expected credit losses

						06/30/2026						12/31/2025
Loans to financial institutions (a)						4,310,463						4,313,571
Interbank deposit investments						645,104						267,305
Interbank on-lending						237,240						20,553
Expected credit loss (a)						(5,723)						(1,211)
Total						5,187,084						4,600,218

(a) Refers essentially to the anticipation of receivables and amounts to be received from card issuers.

31

Notes to the interim condensed consolidated financial statement As of June 30,2026

10.Securities, net of provisions for expected credit losses

a.Composition of securities net of expected credit losses:

						06/30/2026						12/31/2025
Fair value through other comprehensive income - FVOCI
Financial treasury bills						11,320,952						12,088,911
Securities issued abroad						4,462,905						3,734,933
National treasury bills						4,275,698						4,405,497
National treasury notes						3,629,308						3,803,839
Commercial promissory notes						578,955						562,765
Fixed-term deposit with special guarantee						213,783						—
Certificates of real estate receivables						115,492						69,351
Debentures						37,843						18,626
Certificates of agricultural receivables						31,487						38,320
Subtotal						24,666,423						24,722,242
Amortized cost
National treasury notes						720,835						704,788
National treasury bills						639,704						596,348
Securities issued abroad						545,078						405,523
Rural product bill						502,157						557,229
Financial treasury bills						17,399						—
Bank deposit certificates						283						—
Subtotal						2,425,456						2,263,888
Fair value through profit or loss - FVTPL
Investment fund shares						900,174						539,184
Financial treasury bills						488,861						483,983
Certificates of real estate receivables						403,835						496,569
Debentures						277,584						137,024
Commercial promissory notes						185,402						160,728
Certificates of agricultural receivables						98,575						122,382
Agribusiness credit bills						92,093						5,535
Development bills of credit						18,206						5,625
Securities issued abroad						17,229						29,148
Financial bills						7,852						18,276
Bank deposit certificates						3,746						22,619
National treasury notes						2,948						1,614
Fixed-term deposit with special guarantee						1,064						—
Real estate credit bills						930						1,506
Others						280						—
Subtotal						2,498,779						2,024,193
Total						29,590,658						29,010,323

As of June 30, 2026, the expected loss on securities totaled R$ 37,814, broken down as follows: R$ 25,604 (67.7%) in stage 1, R$ 32 (0.1%) in stage 2, and R$ 12,178 (32.2%) in stage 3. As of December 31, 2025, the expected loss totaled R$ 46,717, broken down as follows: R$ 28,259 (60.5%) in stage 1, R$ 4,981 (10.7%) in stage 2, and R$ 13,477 (28.8%) in stage 3.

Inter&Co classifies R$ 25,558,952 (86.4%) of the portfolio as low credit risk, mainly due to the predominance of Federal Government Bonds (Brazil). For this reason, no provisions for expected credit loss are made on this portion (As of December 31, 2025, it totaled R$ 27,066,513 (93.3%)).

32

Notes to the interim condensed consolidated financial statement As of June 30,2026

The remaining R$ 4,031,706 (13.6%) of the portfolio corresponds to assets that have inherent credit risk, and therefore are subject to evaluation for the establishment of provisions (As of December 31, 2025, it totaled R$ 1,952,810 (6.7%)).

Credit risk securities are classified as follows: R$ 3,778,146 (93.7%) in stage 1, R$ 243,415 (6.0%) in stage 2 and R$ 10,145 (0.3%) in stage 3 (As of December 31, 2025, they were classified as: R$ 2,124,821 (77.1%) in stage 1, R$ 75,862 (2.8%) in stage 2 and R$ 17,956 (0.7%) in stage 3).

b.Breakdown of the carrying amount of securities by maturity, net of provisions for expected credit losses

			06/30/2026
			Up to 3 months						3 months to 1 year						1 year to 3 years						From 3 to 5 years						Above 5 years						Book value
Fair value through other comprehensive income - FVOCI			44,798						5,655,605						6,934,421						9,686,990						2,344,609						24,666,423
Financial treasury bills			44,798						—						4,346,889						6,929,265						—						11,320,952
Securities issued abroad			—						4,462,905						—						—						—						4,462,905
National treasury bills			—						106,344						1,956,774						1,346,308						866,272						4,275,698
National treasury notes			—						1,064,229						233,031						1,037,904						1,294,144						3,629,308
Commercial promissory notes			—						22,127						161,631						356,608						38,589						578,955
Fixed-term deposit with special guarantee			—						—						213,783						—						—						213,783
Certificates of real estate receivables			—						—						—						2,238						113,254						115,492
Debentures			—						—						11,169						14,667						12,007						37,843
Certificates of agricultural receivables			—						—						11,144						—						20,343						31,487
Amortized cost			771,231						181,141						733,464						569,800						169,820						2,425,456
National treasury notes			—						—						—						551,015						169,820						720,835
National treasury bills			579,776						—						59,928						—						—						639,704
Securities issued abroad			104,565						—						440,513						—						—						545,078
Rural product bill			86,890						181,141						215,624						18,502						—						502,157
Financial treasury bills			—						—						17,399						—						—						17,399
Bank deposit certificates			—						—						—						283						—						283
Fair value through profit or loss - FVTPL			901,897						148,338						594,143						360,437						493,964						2,498,779
Investment fund shares			900,174						—						—						—						—						900,174
Financial treasury bills			580						124,649						262,329						101,303						—						488,861
Certificates of real estate receivables			—						230						151,841						51,456						200,308						403,835
Debentures			—						3						10,558						23,952						243,071						277,584
Commercial promissory notes			—						—						80,574						104,828						—						185,402
Certificates of agricultural receivables			—						87						23,625						28,624						46,239						98,575
Agribusiness credit bills			314						1,559						60,161						30,059						—						92,093
Development bills of credit			—						—						—						17,095						1,111						18,206
Securities issued abroad			—						17,229						—						—						—						17,229
Financial bills			—						906						4,134						—						2,812						7,852
Bank deposit certificates			456						1,772						807						708						3						3,746
National treasury notes			34						—						82						2,412						420						2,948
Fixed-term deposit with special guarantee			—						1,064						—						—						—						1,064
Real estate credit bills			339						559						32						—						—						930
Others			—						280						—						—						—						280
Total			1,717,926						5,985,084						8,262,028						10,617,227						3,008,393						29,590,658

33

Notes to the interim condensed consolidated financial statement As of June 30,2026

			12/31/2025
			Up to 3 months						3 months to 1 year						1 year to 3 years						From 3 to 5 years						Above 5 years						Book value
Fair value through other comprehensive income - FVOCI			1,001,238						3,226,917						8,905,899						4,130,580						7,457,608						24,722,242
Financial treasury bills			7,053						17,979						5,560,970						1,766,182						4,736,727						12,088,911
Securities issued abroad			992,815						2,742,118						—						—						—						3,734,933
National treasury bills			—						426,846						1,052,186						934,293						1,992,172						4,405,497
National treasury notes			—						2,045						1,963,930						1,297,121						540,743						3,803,839
Commercial promissory notes			488						—						297,608						104,056						160,613						562,765
Certificates of real estate receivables			220						32,543						19,344						5,589						11,655						69,351
Debentures			216						4,818						293						13,299						—						18,626
Certificates of agricultural receivables			446						568						11,568						10,040						15,698						38,320
Amortized cost			93,279						222,697						1,323,217						624,695						—						2,263,888
National treasury notes			—						—						185,700						519,088						—						704,788
National treasury bills			—						—						540,540						55,808						—						596,348
Securities issued abroad			—						—						405,523						—						—						405,523
Rural product bill			93,279						222,697						191,454						49,799						—						557,229
Fair value through profit or loss - FVTPL			618,372						173,717						574,396						387,007						270,701						2,024,193
Investment fund shares			539,184						—						—						—						—						539,184
Financial treasury bills			43,260						543						388,952						51,228						—						483,983
Certificates of real estate receivables			35						151,933						55,605						138,836						150,160						496,569
Debentures			124						1,869						45,150						25,035						64,846						137,024
Commercial promissory notes			—						—						25,081						135,647						—						160,728
Certificates of agricultural receivables			264						2,618						40,987						30,395						48,118						122,382
Agribusiness credit bills			323						1,215						3,990						7						—						5,535
Development bills of credit			—						289						—						5,336						—						5,625
Financial bills			—						2,907						9,465						—						5,904						18,276
Bank deposit certificates			5,405						11,467						5,057						448						242						22,619
National treasury notes			—						32						76						75						1,431						1,614
Real estate credit bills			629						844						33						—						—						1,506
Securities issued abroad			29,148						—						—						—						—						29,148
Total			1,712,889						3,623,331						10,803,512						5,142,282						7,728,309						29,010,323

11.Derivative financial instruments

Inter&Co engages in derivatives trading to meet its own needs and those of its clients, aiming to reduce exposure to market risks, exchange rate fluctuations, and interest rate variations.

These operations encompass various types of derivatives, such as forward contracts, futures, swaps, options, and credit derivatives.

Forward contracts: These are traded over-the-counter, where the buying or selling of financial or non-financial instruments takes place on a specific future date, at a pre-agreed price.

The main purpose of using forward contracts is to mitigate market risks arising from Inter's exposure and to meet client demands. Forward contracts involve the purchase or sale of a specific asset based on a pre-agreed price, with settlement on a future date.

Futures contracts: These are standardized contracts, traded on the stock exchange, that establish the purchase or sale of financial or non-financial instruments on a future date, at a fixed price.

The Group's objective in using futures contracts is to mitigate: (i) risks arising from exchange rate-linked exposures, including investments abroad; and (ii) risks arising from the mismatch between interest rates on active positions and funding rates.

34

Notes to the interim condensed consolidated financial statement As of June 30,2026

Swap contracts: These are contracts that involve the exchange of cash flows or returns between two parties over a specified period, based on various indexers (such as interest rates, exchange rates, or commodity prices).

The swaps was carried out to mitigate the market risk associated with the mismatch between the indexers of the mortgage loan portfolio and the indexers of the funding portfolio.

Options contracts: These are contracts that grant the acquirer, through the payment of a premium, the right to buy or sell financial or non-financial assets/liabilities at a predetermined value during a specified period.

a.Derivative financial instruments – fair value

						Assets												Liabilities
						06/30/2026						12/31/2025						06/30/2026						12/31/2025
Swap						5,045						286						212						1,209
Options						2,568						11						2,414						8
Futures contracts						3,232						54,575						15,634						3,824
Forward Contracts						7,691						4,043						5,337						49,073
Total						18,536						58,915						23,597						54,114

Derivatives include BM&F transactions maturing in D+1.

35

Notes to the interim condensed consolidated financial statement As of June 30,2026

b.Derivative financial instruments - (Notional, index and term)

			Up to 3 months						3 months to 1 year						1 year to 3 years						3 years to 5 years						Above 5 years						06/30/2026						12/31/2025
Swap contracts			1,639						35,502						24,398						5,950						—						67,489						56,335
Interbank Market			1,639						30,000						13,981						5,950						—						51,570						31,639
Foreign Currency			—						—						10,417						—						—						10,417						19,194
Pre (CDS)			—						5,502						—						—						—						5,502						5,502
Buy Positions			1,799,414						324,440						—						—						—						2,123,854						737,563
Options contracts			213						4,778						—						—						—						4,991						1,982
By Put Options			213						4,778						—						—						—						4,991						1,982
Future contracts			718,046						198,207						—						—						—						916,253						476,400
Foreign Currency			524,131						—						—						—						—						524,131						44,065
Currency Exchange Rate Coupon			193,915						4,967						—						—						—						198,882						129,432
Interbank Market			—						193,240						—						—						—						193,240						302,903
Forward contracts			1,081,155						121,455						—						—						—						1,202,610						259,181
Foreign Currency			1,081,155						121,455						—						—						—						1,202,610						259,181
Sales Positions			3,068,967						2,749,666						3,672,593						2,193,506						2,787,528						14,472,260						16,185,260
Options contracts			193						4,603						—						—						—						4,796						1,870
Sell Put Option			193						4,603						—						—						—						4,796						1,870
Future contracts			3,046,409						2,670,010						3,672,593						2,193,506						2,787,528						14,370,046						15,120,824
IPCA Coupon			785,775						1,820,859						2,600,180						1,762,685						2,522,966						9,492,465						7,907,081
Interbank Market			255,972						579,555						1,072,413						430,821						264,562						2,603,323						4,085,737
Foreign Currency			1,774,196						—						—						—						—						1,774,196						2,793,673
Currency Exchange Rate Coupon			230,466						269,596						—						—						—						500,062						334,333
Forward contracts			22,365						75,053						—						—						—						97,418						1,062,566
Foreign Currency			22,365						75,053						—						—						—						97,418						1,062,566
Total			4,870,020						3,109,608						3,696,991						2,199,456						2,787,528						16,663,603						16,979,158

c.Types of margin offered as collateral for derivative financial instruments

The value of the margins given as collateral was R$ 3,555,011 (R$ 3,204,286 as of December 31, 2025), consisting mainly of government bonds.

d.Hedge accounting - exposure

Inter&Co employs a risk management strategy through hedging operations, aiming to mitigate exposure to interest rates, exchange rate fluctuations, and cash flows. To more accurately reflect the economic results of these strategies in the financial statements, the results are presented using a hedge accounting approach, conducted in accordance with the strategy and purpose of the framework, which may include: (i) Cash Flow Hedge, (ii) Fair Value Hedge, and (iii) Net Investment Hedge in a foreign subsidiary.

36

Notes to the interim condensed consolidated financial statement As of June 30,2026

The hedge accounting structure is periodically evaluated throughout its term using two complementary approaches: (i) Portfolio Coverage Percentage: Inter&Co seeks to maintain coverage aligned with the economic strategies adopted by the institution, observing the balance between the effectiveness of the protection and the economic optimization of the structure, with the hedge ratio defined based on the identified exposure and the designated hedging instrument; (ii) Prospective and Retrospective Effectiveness: evaluated with the objective of demonstrating and monitoring the existence of a valid economic relationship between the hedged item and the designated hedging instrument, which can be determined qualitatively and/or quantitatively, through scenario testing of the main market variables.

In this context, part of the result of the structure may be recognized directly in the income statement or in Other Comprehensive Income (OCI) in Equity, net of tax effects, being transferred to the income statement in case of ineffectiveness or liquidation of the hedging structure.

i.Cash Flow Hedge

						Hedging Instruments (a)																																										Hedge Object Item
Strategy						Nominal amount						Carrying amount (b)						Changes in the value of the hedging instrument recognized in OCI						Hedge ineffectiveness recognized in statements of income						Hedge costs recognized in OCI						Amount reclassified from the hedge reserve to statements of income						Amount reclassified from the hedge costs reserve to statements of income						Changes in fair value used for calculating hedge ineffectiveness						Hedge costs reserve (c)						Cash flow hedge reserve (c)						Balances remaining in the cash flow reserve from hedging relationships for which hedge accounting is no longer applied
As of June 30, 2026						—						—						39,659						648						—						—						17,905						(39,011)						—						—						—
Securities issued abroad						—						—						39,659						648						—						—						17,905						(39,011)						—						—						—
As of June 30, 2025						1,281,981						(24,088)						26,899						(1,347)						(16,980)						—						(1,575)						(28,246)						(16,980)						—						—
Securities issued abroad						1,281,981						(24,088)						26,899						(1,347)						(16,980)						—						(1,575)						(28,246)						(16,980)						—						—

(a) The hedging instrument used is NDFs (Non-Deliverable Forwards). The hedged item consists of government bonds issued abroad, considered low-risk, with varying maturities and without periodic interest payments. This group designates only the variations in the fair value of the spot component of foreign exchange forward contracts with a hedging instrument in cash flow hedging relationships. The variations in the fair value of the forward component of such contracts are accounted for separately as hedging costs and recognized in Other Comprehensive Income;

(b) The instrument is being presented in the line item "derivative financial assets" of the balance sheet. The effect of the result is shown in the line item "income from securities, derivatives and foreign exchange" of the consolidated income statements; and

(c) Cash flow hedge reserves represent the accumulated amount related to changes in the instrument reclassified to ORA since the inception of the hedge accounting framework.

Banco Inter executed a cash flow hedge operation to protect securities issued abroad, which began on September 25, 2025, and ended on March 19, 2026. The hedge reserve of R$ 1,067, which was allocated to Other Comprehensive Income, was reclassified to the period's profit or loss.

37

Notes to the interim condensed consolidated financial statement As of June 30,2026

ii.Fair Value Hedge

Below, we present the effects of hedging accounting on Inter&Co's financial position and performance:

						Hedging Instruments																								Hedge Object Item (c)
Strategy						Nominal amount						Carrying amount						Changes in fair value used for calculating hedge ineffectiveness						Hedge ineffectiveness recognized in statements of income						Carrying amount						Adjustment to gross fair value recorded in the statement of income						Accumulated amount of fair value hedge adjustments on the hedged item
As of June 30, 2026						11,638,307						(11,640)						220,553						558						11,662,360						(219,995)						467,213
Credit operation hedging (a)						2,489,976						(5,306)						13,822						3						2,489,823						(13,819)						89,618
Hedge of mortgage lending transactions (b)						9,148,331						(6,334)						206,731						555						9,172,537						(206,176)						377,595
As of June 30, 2025						8,834,276						(34,198)						(151,246)						2,542						8,833,966						153,788						294,610
Credit operation hedging (a)						3,347,732						(12,340)						(118,259)						(973)						3,347,437						117,286						134,296
Hedge of mortgage lending transactions (b)						5,486,544						(21,858)						(32,987)						3,515						5,486,529						36,502						160,314

(a) The hedging instrument used is the DI Future Rate. The hedge covers loan portfolios, including early withdrawal of FGTS (Brazilian employee severance fund) and payroll loans;

(b) The hedging instrument used is the DAP (Debt-to-Equity Agreement). The hedged item covers the mortgage loan portfolio; and

(c) The object is being presented under the heading "loans and advances to customers, net of provisions for expected losses", and the instrument is being presented under the heading "derivative financial instruments" in the balance sheet. The effect of the result is shown under the heading "net interest income and derivatives" in the consolidated income statements.

iii.Foreign Investment Hedge

						Hedging Instruments (a)																																				Hedge Object Item
Strategy						Nominal amount						Carrying amount (b)						Changes in the value used for calculating hedge ineffectiveness for the period						Changes in the value of the hedging instrument recognized in OCI						Hedge ineffectiveness recognized in statements of income						Amount reclassified from the hedge reserve to statements of income						Changes in fair value used for calculating hedge ineffectiveness						Foreing currency translation reserve (c)						Balances remaining in the foreing currency translation reserve from hedging relationships for which hedge accounting is no longer applied
As of June 30, 2026						945,413						(2,964)						65,876						30,184						(24,117)						—						(89,992)						46,621						—
Investments abroad (a)						945,413						(2,964)						65,876						30,184						(24,117)						—						(89,992)						46,621						—
As of June 30, 2025						1,194,905						8,682						188,319						151,563						32,876						—						(155,443)						21,961						—
Investments abroad (a)						1,194,905						8,682						188,319						151,563						32,876						—						(155,443)						21,961						—

(a) The hedging instrument used is the dollar futures contract. The object of the hedge is the investments in subsidiaries (Cayman, Payments, US Branch and Inter&Co) abroad;

(b) The instrument is being presented in the line item "derivative financial assets" of the balance sheet. The effect of the result is demonstrated in the line item "income from securities, derivatives and foreign exchange" of the consolidated income statements; and

(c) Foreign currency conversion reserves represent the accumulated amount related to changes in the instrument reclassified to ORA since the inception of the hedging accounting framework.

38

Notes to the interim condensed consolidated financial statement As of June 30,2026

12.Loans and advances to customers, net of provisions for expected credit losses

a.Breakdown of balance

			06/30/2026												12/31/2025
Real estate loans			18,249,868						35.15		%				16,194,722						33.56		%
Credit card			16,020,404						30.85		%				15,262,178						31.63		%
Personal loans			12,922,821						24.88		%				12,113,979						25.11		%
Business loans			4,284,539						8.25		%				4,293,595						8.90		%
Agribusiness loans			449,358						0.87		%				386,706						0.80		%
Total			51,926,990						100.00		%				48,251,180						100.00		%
Provision for expected credit losses			(3,570,114)												(3,000,076)
Net balance			48,356,876												45,251,104

39

Notes to the interim condensed consolidated financial statement As of June 30,2026

b.Analysis of changes in loans and advances to customers by stage:

Stage 1						Opening balance at 01/01/2026						Transfer to Stage 2						Transfer to Stage 3 (a)						Transfer from Stage 2						Transfer from Stage 3 (a)						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans						14,721,707						(544,012)						(288,172)						211,501						21,143						—						2,224,231						16,346,398						14,721,707
Credit card						13,238,719						(730,665)						(859,904)						30,795						36						—						1,881,323						13,560,304						13,238,719
Personal loans						11,054,648						(212,567)						(261,848)						30,897						55,217						—						793,857						11,460,204						11,054,648
Business loans						4,197,477						(69,135)						(52,866)						10,413						53						—						35,393						4,121,335						4,197,477
Agribusiness loans						386,706						—						—						—						—						—						62,652						449,358						386,706
Total						43,599,257						(1,556,379)						(1,462,790)						283,606						76,449						—						4,997,456						45,937,599						43,599,257
Stage 2						Opening balance at 01/01/2026						Transfer to Stage 1						Transfer to Stage 3						Transfer from Stage 1						Transfer from Stage 3						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans						806,484						(211,501)						(204,671)						544,012						95,875						—						(31,338)						998,861						806,484
Credit card						592,708						(30,795)						(481,744)						730,665						277						—						(36,668)						774,443						592,708
Personal loans						235,988						(30,897)						(124,774)						212,567						30,528						—						54,124						377,536						235,988
Business loans						45,943						(10,413)						(16,135)						69,135						3,606						—						(9,086)						83,050						45,943
Agribusiness loans						—						—						—						—						—						—						—						—						—
Total						1,681,123						(283,606)						(827,324)						1,556,379						130,286						—						(22,968)						2,233,890						1,681,123
Stage 3						Opening balance at 01/01/2026						Transfer to Stage 1 (a)						Transfer to Stage 2						Transfer from Stage 1 (a)						Transfer from Stage 2						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans						666,531						(21,143)						(95,875)						288,172						204,671						(10,438)						(127,309)						904,609						666,531
Credit card						1,430,751						(36)						(277)						859,904						481,744						(964,419)						(122,010)						1,685,657						1,430,751
Personal loans						823,343						(55,217)						(30,528)						261,848						124,774						(225,852)						186,713						1,085,081						823,343
Business loans						50,175						(53)						(3,606)						52,866						16,135						(30,173)						(5,190)						80,154						50,175
Agribusiness loans						—						—						—						—						—						—						—						—						—
Total						2,970,800						(76,449)						(130,286)						1,462,790						827,324						(1,230,882)						(67,796)						3,755,501						2,970,800
Consolidated																														Opening balance at 01/01/2026						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans																														16,194,722						(10,438)						2,065,584						18,249,868						16,194,722
Credit card																														15,262,178						(964,419)						1,722,645						16,020,404						15,262,178
Personal loans																														12,113,979						(225,852)						1,034,694						12,922,821						12,113,979
Business loans																														4,293,595						(30,173)						21,117						4,284,539						4,293,595
Agribusiness loans																														386,706						—						62,652						449,358						386,706
Total																														48,251,180						(1,230,882)						4,906,692						51,926,990						48,251,180

Starting with the release of the first quarter of 2026, transfers between stages are calculated based on an end-to-end view, comparing the position of contracts on 01/01/2026 and at the end of the reference quarter of the release to identify the amounts migrated between stages on the respective dates. Transactions agreed upon after the initial date are allocated to the "Net Variation" column and reflect the stage they are in at the end of the reference quarter.

(a) In the transitions between stage 1 and stage 3, a significant portion of the operations passed through stage 2 during the period.

40

Notes to the interim condensed consolidated financial statement As of June 30,2026

c.Analysis of changes in expected credit losses by stage

(Consider expected losses from credit operations and commitments to be honored)

Stage 1						Opening balance at 01/01/2026						Transfer to Stage 2						Transfer to Stage 3 (a)						Transfer from Stage 2						Transfer from Stage 3 (a)						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans						60,688						(17,636)						(35,176)						1,145						67						—						46,048						55,136						60,688
Credit card						686,238						(363,473)						(638,590)						5,549						2						—						978,313						668,039						686,238
Personal loans						157,383						(28,311)						(165,674)						742						3,220						—						217,391						184,751						157,383
Business loans						23,739						(4,232)						(20,296)						66						1						—						27,882						27,160						23,739
Agribusiness loans						4,527						—						—						—						—						—						413						4,940						4,527
Total						932,575						(413,652)						(859,736)						7,502						3,290						—						1,270,047						940,026						932,575
Stage 2						Opening balance at 01/01/2026						Transfer to Stage 1						Transfer to Stage 3						Transfer from Stage 1						Transfer from Stage 3						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans						25,821						(1,145)						(25,258)						17,636						1,261						—						12,239						30,554						25,821
Credit card						287,622						(5,549)						(376,944)						363,473						55						—						114,897						383,554						287,622
Personal loans						44,190						(742)						(92,209)						28,311						3,422						—						67,036						50,008						44,190
Business loans						3,518						(66)						(9,027)						4,232						46						—						6,423						5,126						3,518
Agribusiness loans						—						—						—						—						—						—						—						—						—
Total						361,151						(7,502)						(503,438)						413,652						4,784						—						200,595						469,242						361,151
Stage 3						Opening balance at 01/01/2026						Transfer to Stage 1 (a)						Transfer to Stage 2						Transfer from Stage 1 (a)						Transfer from Stage 2						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans						103,190						(67)						(1,261)						35,176						25,258						(10,438)						(12,659)						139,199						103,190
Credit card						1,166,243						(2)						(55)						638,590						376,944						(964,419)						128,500						1,345,801						1,166,243
Personal loans						618,413						(3,220)						(3,422)						165,674						92,209						(225,852)						134,843						778,645						618,413
Business loans						23,372						(1)						(46)						20,296						9,027						(30,173)						14,131						36,606						23,372
Agribusiness loans						(1)						—						—						—						—						—						1						—						(1)
Total						1,911,217						(3,290)						(4,784)						859,736						503,438						(1,230,882)						264,816						2,300,251						1,911,217
Consolidated																														Opening balance at 01/01/2026						Write-off for loss						Net change						Ending balance at 06/30/2026						Ending balance at 12/31/2025
Real estate loans																														189,699						(10,438)						45,628						224,889						189,699
Credit card																														2,140,103						(964,419)						1,221,710						2,397,394						2,140,103
Personal loans																														819,986						(225,852)						419,270						1,013,404						819,986
Business loans																														50,629						(30,173)						48,436						68,892						50,629
Agribusiness loans																														4,526						—						414						4,940						4,526
Total																														3,204,943						(1,230,882)						1,735,458						3,709,519						3,204,943

Starting with the publication of the first quarter of 2026, transfers between stages are calculated based on an end-to-end view, comparing the status of contracts on 01/01/2026 and at the end of the reference quarter of the publication to identify the amounts migrated between stages on the respective dates. Transactions agreed upon after the initial date are allocated to the "Establishment/Reversal" column and reflect the stage they are in at the end of the reference quarter.

(a) In the transitions between stage 1 and stage 3, a significant portion of the operations passed through stage 2 during the period.

41

Notes to the interim condensed consolidated financial statement As of June 30,2026

13.Property and equipment

a.Breakdown of property and equipment

									06/30/2026																		12/31/2025
			Annual depreciation rate						Historical cost						Accumulated depreciation						Carrying Amount						Historical cost						Accumulated depreciation						Carrying Amount
Furniture and equipment			10% - 20%						314,673						(114,392)						200,281						301,451						(85,165)						216,286
Right of use			4% - 10%						150,448						(51,386)						99,062						145,504						(39,018)						106,486
Buildings			4%						55,454						(22,129)						33,325						53,680						(19,028)						34,652
Data processing systems			20%						34,400						(15,235)						19,165						34,400						(14,773)						19,627
Construction in progress									4,372						—						4,372						4,353						—						4,353
Total									559,347						(203,142)						356,205						539,388						(157,984)						381,404

b.Changes in property and equipment

			Furniture and equipment			Right of use			Buildings			Data processing systems			Construction in progress			Total
Balance as of December 31, 2025			216,286			106,486			34,652			19,627			4,353			381,404
Addition/Write-offs			14,904			4,945			1,847			—			19			21,715
Transfers			73			—			(73)			—			—			—
Depreciation			(29,971)			(12,369)			(3,101)			(462)			—			(45,903)
Exchange rate changes			(1,011)			—			—			—			—			(1,011)
Balance as of June 30, 2026			200,281			99,062			33,325			19,165			4,372			356,205
Balance as of December 31, 2024			212,298			101,027			35,184			16,853			4,580			369,942
Addition/Write-offs			12,546			23,898			119			3,854			687			41,104
Transfers			—			—			1,616			—			(1,616)			—
Depreciation			(16,689)			(12,189)			(1,872)			(579)			—			(31,329)
Exchange rate changes			(2,172)			—			—			—			—			(2,172)
Balance as of June 30, 2025			205,983			112,736			35,047			20,128			3,651			377,545

42

Notes to the interim condensed consolidated financial statement As of June 30,2026

14.Intangible assets

a.Breakdown of intangible assets

									06/30/2026																		12/31/2025
			Estimated lifespan						Historical cost						Accumulated amortization						Carrying Amount						Historical cost						Accumulated amortization						Carrying Amount
Goodwill									785,386						—						785,386						785,577						—						785,577
Intangible assets in progress									445,132						—						445,132						499,531						—						499,531
Development costs			20%						1,124,505						(426,330)						698,175						806,722						(326,937)						479,785
Right of use			17%						769,953						(567,296)						202,657						763,978						(509,195)						254,783
Customer portfolio			20%						13,965						(9,995)						3,970						13,965						(9,702)						4,263
Total									3,138,941						(1,003,621)						2,135,320						2,869,773						(845,834)						2,023,939

b.Changes in intangible assets

						Goodwill			Intangible assets in progress			Development costs			Right of use			Customer portfolio			Total
Balance as of December 31, 2025						785,577			499,531			479,785			254,783			4,263			2,023,939
Addition/Write-offs						—			206,414			56,970			6,813			—			270,197
Transfers						—			(260,813)			260,813			—			—			—
Amortization						—			—			(99,393)			(58,101)			(293)			(157,787)
Exchange rate changes						(191)			—			—			(838)			—			(1,029)
Balance as of June 30, 2026						785,386			445,132			698,175			202,657			3,970			2,135,320
Balance as of December 31, 2024						798,275			460,783			325,378			246,889			4,728			1,836,053
Addition/Write-offs						—			155,551			—			92,559			—			248,110
Transfers						—			(116,562)			116,562			—			—			—
Amortization						—			—			(47,749)			(64,998)			—			(112,747)
Exchange rate changes						(689)			—			—			—			—			(689)
Balance as of June 30, 2025						797,586			499,772			394,191			274,450			4,728			1,970,727

43

Notes to the interim condensed consolidated financial statement As of June 30,2026

15.Other assets

			06/30/2026						12/31/2025
Financial			691,746						651,808
Commissions and bonus receivable (a)			332,891						287,904
Premium or discount on transfer of financial assets			206,181						201,813
Advance on exchange contract			152,674						113,625
Amount receivable from the sale of investments (b)			—						48,466
Non-Financial			2,938,370						3,175,332
Prepaid expenses (c)			561,532						510,205
Recoverable taxes			456,083						911,323
Advances to third parties (d)			446,185						32,727
Non-current assets held for sale (e)			433,868						366,398
Unbilled services provided			190,289						125,012
Sundry debtors (f)			178,543						164,096
Pending settlements (g)			99,603						7,293
Non-financial assets held for sale			33,097						41,190
Equity accounted investees (h)			9,091						10,401
Early settlement of credit operations			5,020						9,846
Investment properties (i)			—						280,406
Others			525,059						716,435
Total			3,630,116						3,827,140

(a) This refers primarily to bonuses receivable from commercial contracts signed with Mastercard, Liberty, Incomm, and Sompo;

(b) On April 15, 2026, Banco Inter received the remaining amount related to the sale of 40% of its subsidiary Inter Digital Corretora e Consultoria de Seguros Ltda. ("Inter Seguros") to Wiz Soluções e Corretagem de Seguros S.A. ("Wiz"), which occurred on May 8, 2019;

(c) This essentially involves the cost of acquiring digital account customers and portability expenses to be allocated;

(d) This refers, substantially, to the advance payment, in a single installment, of ordinary contributions due to the Credit Guarantee Fund (“FGC”), made in accordance with Resolution No. 551 of the Central Bank of Brazil (“BCB”), dated March 3, 2026. The aforementioned payment corresponded to 60 (sixty) months of ordinary contributions, calculated based on the reference date of January 2026, totaling R$403,758, and was made on March 25, 2026;

(e) Previously presented in specific lines in the Balance Sheet, reclassified to "Other Assets" in the current period;

(f) It refers primarily to portability amounts to be processed, amounts to be processed from credit cards, negotiation and intermediation of amounts and debtors by judicial deposit.;

(g) It refers primarily to settlement balances receivable from B3;

(h) Previously presented in specific lines in the Balance Sheet, reclassified to "Other Assets" in the current period; and

(i) The investment properties referred to assets of investment funds whose objective was the sale of participation quotas to clients. These properties were acquired on August 19, 2025, by Inter Oportunidade Imobiliária Fundo de Investimento. In June 2026, Grupo Inter sold part of its quotas in the Oportunidade Fund, thus ceasing to be the controlling shareholder of the fund and consequently ceasing to perform the accounting consolidation of its assets and liabilities.

16.Deposits from customers

						06/30/2026						12/31/2025
Time deposits						53,457,698						51,292,542
Demand deposits						1,403,514						1,376,606
Savings deposits						1,371,302						1,599,609
Creditors by resources to release						464,174						614,327
Total						56,696,688						54,883,084

17.Deposits from banks

						06/30/2026						12/31/2025
Payables with credit card network						11,897,270						11,373,973
Securities sold under agreements to repurchase						3,157,699						3,023,399
Others						472,405						188,332
Total						15,527,374						14,585,704

44

Notes to the interim condensed consolidated financial statement As of June 30,2026

18.Securities issued

						06/30/2026						12/31/2025
Real estate credit bills						12,423,842						11,163,760
Financial bills						1,659,213						1,245,287
Real estate guaranteed credit bills						1,636,293						1,194,836
Agribusiness credit bills						460,634						523,261
Total						16,179,982						14,127,144

19.Borrowings and on-lending

						06/30/2026						12/31/2025
Obligations for loans abroad (a)						623,022						607,343
Onlending obligations - Tesouro Funcafé (b)						141,075						169,267
Others						67,554						40,885
Total						831,651						817,495

(a) Refers to loan operations abroad (with rates between 5.1% and 5.7% p. a.); and

(b) Refers to rural credit operations with Funcafé (with rates between 11.5% and 13.0% p. a.).

20.Tax liabilities

						06/30/2026						12/31/2025
Income tax and social contribution						183,142						675,438
PIS/COFINS						65,041						65,455
INSS/FGTS						22,330						32,510
Others						39,219						42,124
Total						309,732						815,527

21.Provisions and contingent liabilities

						06/30/2026						12/31/2025
Provision for expected credit losses on loan commitments (a)						139,405						204,867
Provisions for contingencies						61,227						55,463
Provision for financial guarantees						4,843						5,125
Total						205,475						265,455

(a) For its financial assets, the Institution establishes expected losses that cover both the used and unused amounts of loan commitments. The expected loss relating to the unused amount is provisioned in liabilities.

a.Provisions for legal an administrative proceedings

The legal entities of the Group, in the normal course of their activities, are parties to legal proceedings of a fiscal (tax and social security), labor, and civil nature. The respective provisions were established taking into account current laws, applicable regulations, the opinion of legal advisors, the nature and complexity of the cases, case law, past experience, and other relevant criteria, in order to allow for the most accurate estimate possible.

i.Labor lawsuits

These are lawsuits aimed at obtaining compensation for labor-related claims. The provisioned amounts mostly relate to cases discussing potential labor rights, such as claims for overtime and salary equalization. At Inter&Co, the methodology used for provisioning these contingencies is based on calculating the average value of completed labor lawsuits, considering the total value of finalized cases divided by the amount actually disbursed in the last 36 months.

45

Notes to the interim condensed consolidated financial statement As of June 30,2026

ii.Civil lawsuits

These claims primarily seek compensation for material and moral damages related to the Group's products and services, including declaratory and compensatory actions, issues concerning compliance with limits for payroll deductions for borrowers, requests for document submission, and contract review actions. Inter&Co's provisioning methodology for these contingencies is based on calculating the average value of completed civil lawsuits, obtained by dividing the total value of settled cases by the amount actually paid in the last 24 months.

Changes in provisions

			Labor						Civil						Total
Balance at December 31, 2025			13,654						41,809						55,463
Provisions, net of (reversals and write-offs)			3,102						33,429						36,531
Payments			(1,108)						(29,659)						(30,767)
Balance at June 30, 2026			15,648						45,579						61,227
Balance at December 31, 2024			13,924						39,868						53,792
Provisions, net of (reversals and write-offs)			4,423						23,374						27,797
Payments			(3,508)						(23,337)						(26,845)
Balance at June 30, 2025			14,839						39,905						54,744

b.Contingent tax liabilities classified as possible losses

The main proceedings with this classification are:

i.Income tax and social contribution on net income – IRPJ and CSLL

On August 30, 2013, an infraction notice was issued (referring to expenses considered non-deductible) demanding the collection of income tax and social security contributions related to the calendar years 2008 and 2009. As of June 30, 2026, the amount at risk from the lawsuit totals R$30,635 (December 31, 2025: R$32,147), while the total amount of the lawsuit corresponds to R$69,113 (December 31, 2025: R$67,145).

ii.COFINS

Inter is challenging COFINS assessments for the period from 1999 to 2014.

Before the publication of Law No. 12,973/14, which modified the understanding regarding the inclusion of financial revenues in the calculation basis of COFINS (Social Security Financing Contribution), there was discussion about expanding the calculation basis of said contribution, as promoted by §1 of Article 3 of Law No. 9,718/98.

In 2005, Inter obtained a final and favorable ruling from the Supreme Federal Court that ensured the financial institution's right to collect COFINS (Social Security Financing Contribution) based only on revenue from services rendered, instead of total revenue that would include financial revenue.

Between 1999 and 2006, Inter made judicial deposits and/or paid the obligation. In 2006, following a favorable decision by the Supreme Federal Court and the express consent of the Federal Revenue Service, Inter's judicial deposit was released. Additionally, the authorization to use the credits, for amounts previously overpaid against current obligations, was approved without contestation by the Federal Revenue Service on May 11, 2006. Subsequently, the Federal Revenue Service questioned the procedures adopted by Inter, applying the understanding that financial revenues should be included in the COFINS tax base.

After the publication of Law 12.973/14, Inter modified its procedures to include financial revenues in the calculation base of COFINS, so that the taxable events involved in Inter's discussions are all prior to the law.

46

Notes to the interim condensed consolidated financial statement As of June 30,2026

Currently, the application of res judicata in a separate legal action that secured Inter's right not to pay COFINS on its financial revenues is being discussed, so the Supreme Federal Court's ruling on Topic 372 does not directly affect Inter's discussions. As of June 30, 2026, the value at risk of the action totals R$78,061 (December 31, 2025: R$73,000), while the total value of the action corresponds to R$174,533 (December 31, 2025: R$163,268).

22.Other liabilities

a.Composition

						06/30/2026						12/31/2025
Payments to be processed (a)						1,755,232						1,965,076
Social and statutory provisions						205,100						229,465
Pending settlements (b)						123,428						108,383
Lease liabilities (Note 22.b)						107,723						118,550
Other liabilities						265,723						207,636
Total						2,457,206						2,629,110

(a)    The balance is composed substantially of: (i) installments of credit operations to be transferred; (ii) payment orders to be settled; (iii) suppliers payable; and (iv) fees payable; and

(b)     These refer to client transactions involving fixed-income securities, stocks, commodities, and financial assets, which will be settled within a maximum period of D+5.

b.Lease financial liability

Below we demonstrate the movements of lease liabilities as of June 30, 2026 and December 31, 2025:

Balance at December 31, 2025			118,550
New contracts			3,067
Contract readjustment			915
Payments			(18,408)
Accrued interest			3,599
Ending balance at June 30, 2026			107,723
Balance at December 31, 2024			113,690
Payments			(17,104)
Accrued interest			28,687
Ending balance at June 30, 2025			125,273

c.    Lease payments due

The maturity of the lease liabilities as of June 30, 2026 and December 31, 2025 is as follows:

			06/30/2026						12/31/2025
Up to 1 year			2,381						4,633
From 1 year to 5 years			105,342						113,917
Total			107,723						118,550

23.Equity

a.Composition of share capital - Number of shares

Date						Class A						Class B						Total
06/30/2026						325,792,797						115,720,675						441,513,472
12/31/2025						324,284,558						117,037,105						441,321,663

As of June 30, 2026, the authorized share capital of Inter&Co, Inc. is US$50,000, divided into 20,000,000,000 shares with a par value of US$0.0000025 each, comprising (i) 10,000,000,000 Class A common shares, (ii) 5,000,000,000 Class B common shares, and (iii) 5,000,000,000 class-independent shares with rights designated by the Company's Board of Directors regardless of class. The paid-in share capital of Inter&Co, Inc. is R$13 as of June 30, 2026 (December 31, 2025: R$13).

47

Notes to the interim condensed consolidated financial statement As of June 30,2026

In 2026, a total of 191,809 new Class A common shares were issued, intended for beneficiaries of our incentive plans. The variation in the number of Class B common shares results from the conversion of 1,316,430 Class B shares into Class A shares.

b.Reserves

As of June 30, 2026, the reserves amounted to R$11,544,879 (December 31, 2025: R$10,971,176) and are comprised of retained earnings held to optimize the Company's capital structure and support shareholder value creation through strategic distribution policies. The establishment and allocation of these reserves are subject to the deliberations and resolutions of Management, which may include capital composition, dividend distribution, or any other determinations defined by Management.

c.Other comprehensive income

As of June 30, 2026, Inter&Co, Inc. has accumulated other comprehensive income in shareholders' equity of R$1,019,646 (December 31, 2025: R$801,600), an amount is composed of the net value of financial assets valued at VJORA, results from investment hedging operations, exchange rate variation adjustment of a subsidiary abroad, and the respective tax effects.

d.Dividends and interest on equity

On March 2, 2026, Inter&Co Inc. paid dividends to its shareholders in a total amount of R$259,583 (December 31, 2025: R$203,593). During 2026, a total of R$37,907 was distributed to non-controlling shareholders (December 31, 2025: R$40,103).

e.Basic and diluted earnings per share

Basic earnings per share is as follows:

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Profit (loss) of controllers						421,109						315,131						815,896						601,720
Average number of shares outstanding						441,462,602						439,784,460						441,462,602						439,784,460
Basic earnings per share (R$)						0.95						0.72						1.85						1.37

Diluted earnings per share is as follows:

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Profit (loss) of controllers						421,109						315,131						815,896						601,720
Average number of shares outstanding						441,462,602						439,784,460						441,462,602						439,784,460
Shares of share-based payment plans						6,313,276						3,916,252						7,398,908						3,602,844
Total weighted-average diluted shares outstanding						447,775,878						443,700,712						448,861,510						443,387,304
Diluted earnings per share (R$)						0.94						0.71						1.82						1.36

Basic and diluted earnings per share are presented based on the two classes of shares, A and B, and are calculated by dividing the net income attributable to the parent company by the weighted average number of shares of each class outstanding during the periods.

As of June 30, 2026, Inter&Co reported dilutive effects for the purpose of calculating diluted earnings per share. These effects resulted from shares granted under share-based payment plans, with a weighted average quantity of 7,398,908 (as of June 30, 2025: 3,602,844).

48

Notes to the interim condensed consolidated financial statement As of June 30,2026

f.Non-controlling interest

As of June 30, 2026, the balance of non-controlling shareholders' equity is R$108,313 (as of December 31, 2025: R$223,373).

g.Reflex reserves

As of June 30, 2026, the reflected reserve is R$14,789 (December 31, 2025: R$56,708). The reflected reserve is primarily composed of share-based payments settled with Inter&Co Inc. equity instruments.

h.    Treasury shares

As of June 30, 2026, there were no treasury shares (December 31, 2025: R$0).

24.Net interest income

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Interest income
Personal loans						740,173						609,166						1,438,687						1,082,690
Credit card						733,610						446,533						1,425,274						850,208
Real estate loans						547,500						507,523						1,129,495						950,992
Prepayment of receivables						175,140						246,467						367,225						487,164
Business loans						148,121						136,543						303,835						263,766
Amounts due from financial institutions						74,349						65,647						125,294						97,385
Others						185,979						116,335						384,512						202,879
Total						2,604,872						2,128,214						5,174,322						3,935,084
Interest expenses
Term deposits						(1,132,445)						(855,437)						(2,237,961)						(1,553,243)
Funding in the open market						(625,596)						(464,565)						(1,219,098)						(853,210)
Others						(53,407)						(103,956)						(105,869)						(196,525)
Total						(1,811,448)						(1,423,958)						(3,562,928)						(2,602,978)

The interest income shown above is calculated using the effective interest method.

25.Income from securities, derivatives and foreign exchange

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Income from securities						972,317						802,845						1,926,369						1,540,291
Fair value through other comprehensive income						791,161						687,623						1,532,449						1,299,365
Fair value through profit or loss						132,194						111,472						316,463						233,715
Amortized cost						48,962						3,750						77,457						7,211
Income from Derivatives						238,054						(54,549)						351,291						(73,736)
Forward contracts						(26,057)						(21,899)						(58,432)						(48,990)
Futures contracts and swaps (a)						264,111						(32,650)						409,723						(24,746)
Revenue foreign exchange						40,139						16,955						36,630						33,440
Total						1,250,510						765,251						2,314,290						1,499,995

(a) Adjustments to market for the hedged item substantially offset the effects of hedge derivatives accounting.

49

Notes to the interim condensed consolidated financial statement As of June 30,2026

26.Net revenues from services and commissions

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Interchange						366,837						332,674						709,038						641,015
Commission and brokerage fees						206,412						193,901						414,321						387,522
Fund management and investment fees						34,091						40,628						68,439						74,229
Banking and credit operations						23,508						10,830						39,605						22,727
Cashback expenses (a)						(37,883)						(58,376)						(92,344)						(126,496)
Inter Rewards (b)						(56,779)						(38,534)						(110,264)						(74,510)
Other						(4,507)						14,005						(1,083)						30,565
Total						531,679						495,128						1,027,712						955,052

(a)    These refer to amounts paid to customers as an incentive to purchase or use products; and

(b)     This is a loyalty and rewards program offered by Banco Inter. Through this program, Banco Inter customers accumulate points on their transactions and financial operations and can exchange them for benefits, discounts, products, or services..

27.Other revenues

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Card network revenue						42,917						35,811						92,748						71,068
Monetary update (a)						9,206						4,015						19,015						7,826
Performance fees (b)						7,949						11,653						19,274						20,783
Portability fee						6,246						2,108						12,012						4,531
Revenue from sale of goods						3,701						5,857						10,171						12,302
Others						36,180						22,000						61,921						21,027
Total						106,199						81,444						215,141						137,537

(a)     Refers to updating the amounts of recoverable taxes using the Selic rate; and

(b)     It consists substantially of the result of the commercial agreement between Inter and B3, Liberty, Incomm and Sompo, which offer performance bonuses as agreed targets are achieved.

28.Impairment losses on financial assets

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Impairment expense for loans and advances to customers						(906,340)						(631,185)						(1,735,458)						(1,169,406)
Recovery of written-off credits assets						61,220						63,221						110,560						90,656
Others						(15,312)						(1,285)						(16,802)						(4,180)
Total						(860,432)						(569,249)						(1,641,700)						(1,082,930)

29.Administrative expenses

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Data processing and information technology						(291,358)						(258,689)						(593,282)						(511,980)
Specialized services, third parties and the financial system						(144,111)						(115,931)						(271,877)						(251,865)
Advertising and marketing						(87,096)						(67,141)						(148,757)						(126,334)
Rent, condominium fee and property maintenance						(21,989)						(13,876)						(37,594)						(25,971)
Provisions for contingencies						(17,075)						(16,036)						(36,531)						(27,797)
Insurance expenses						(2,213)						(2,246)						(4,604)						(4,145)
Others						(58,745)						(66,111)						(147,840)						(120,138)
Total						(622,587)						(540,030)						(1,240,485)						(1,068,230)

50

Notes to the interim condensed consolidated financial statement As of June 30,2026

30.Personnel expenses

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Salaries						(152,203)						(131,700)						(295,573)						(252,320)
Benefits						(97,195)						(82,920)						(188,230)						(155,555)
Social security charges						(51,918)						(39,936)						(100,371)						(79,172)
Others						(1,668)						(2,209)						(3,587)						(4,591)
Total						(302,984)						(256,765)						(587,761)						(491,638)

31.Tax expenses

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
PIS/COFINS						(136,813)						(117,874)						(275,816)						(209,244)
Taxes on Interest on Equity						(53,324)						(26,321)						(74,536)						(44,727)
ISSQN						(18,424)						(17,198)						(36,583)						(33,819)
Others						(20,218)						(15,487)						(28,403)						(25,146)
Total						(228,779)						(176,880)						(415,338)						(312,936)

32.Current and deferred income tax and social contribution

a.Amounts recognized in profit or loss

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Current income tax and social contribution expenses
Current year						(158,122)						(6,124)						(363,652)						(265,897)
Deferred income tax and social contribution benefits (expenses)
Provision for impairment losses on loans and advances						94,041						(89,745)						190,640						113,619
Adjusting the market value of financial assets to their fair value						(96,160)						1,261						(95,201)						(13,632)
Other temporary differences						2,052						48,712						29,790						68,682
Provision for contingencies						2,055						556						3,034						398
Tax losses carried forward						(6,560)						(10,520)						3,616						(13,803)
Others						97,568						4,499						107,076						8,513
Total deferred income tax and social contribution						92,996						(45,237)						238,955						163,777
Total						(65,126)						(51,361)						(124,697)						(102,120)

b.Reconciliation of effective rate current income tax expenditure

						Quarter												Semester
						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Profit before income tax						510,811						383,527						987,928						741,072
Income tax and social contribution - (45%) (a)						(229,865)						(172,587)						(444,568)						(333,482)
Tax effect of:
Dividend paid as interest on equity						73,995						43,243						139,603						58,618
Non-taxable income (non-deductible expenses) net						46,258						63,771						87,517						111,226
Investments in affiliated and jointly controlled companies						34,397						27,674						52,560						54,618
Others						10,089						(13,462)						40,191						6,900
Total income tax						(65,126)						(51,361)						(124,697)						(102,120)
Effective tax rate						(13)		%				(13)		%				(13)		%				(14)		%
Total deferred income tax and social contribution						92,996						(45,237)						238,955						163,777
Total income tax and social contribution expenditure						(158,122)						(6,124)						(363,652)						(265,897)

(a)    Banco Inter's results represent the largest impact on the total amount of taxes, therefore we present the 45% rate, which is the nominal rate currently in effect for banks under Brazilian legislation.

51

Notes to the interim condensed consolidated financial statement As of June 30,2026

c.Changes in the balances of deferred taxes

						12/31/2025						Constitution						Realization						06/30/2026
Deferred tax assets
Provision for impairment losses on loans and advances						1,038,776						314,757						(124,117)						1,229,416
Adjustment of financial assets to fair value						363,783						309,602						(355,275)						318,110
Tax losses carried forward						332,924						11,696						(8,080)						336,540
Hedge accounting						86,140						142,677						(30,818)						197,999
Provision for contingencies						25,645						18,350						(15,315)						28,680
Other temporary differences						62,283						162,609						(127,484)						97,408
Subtotal						1,909,551						959,691						(661,089)						2,208,153
Hedge accounting						(106,564)						(47,673)						—						(154,237)
Capital gains from assets in business combinations						(13,683)						—						1,959						(11,724)
Deferred tax asset (a)						1,789,304						912,018						(659,130)						2,042,192
Deferred tax liabilities
Sundry deferred liabilities						(40,923)						(5,335)						—						(46,258)
Deferred tax liability						(40,923)						(5,335)						—						(46,258)

(a)    Deferred income tax and social contribution, both assets and liabilities, are offset in the balance sheet by taxable entity; and

The recognition of these deferred tax assets is based on the expectation of generating future taxable profits and supported by technical studies and earnings projections.

						12/31/2024						Constitution						Realization						06/30/2025
Deferred tax assets
Provision for impairment losses on loans and advances						815,679						135,494						(21,876)						929,297
Adjustment of financial assets to fair value						442,773						373,383						(442,773)						373,383
Tax losses carried forward						336,535						1,918						(15,721)						322,732
Hedge accounting						39,187						7,334						—						46,521
Provision for contingencies						24,831						23,906						(23,508)						25,229
Other temporary differences						46,049						22,329						(46,049)						22,329
Subtotal						1,705,054						564,364						(549,927)						1,719,491
Hedge accounting						(17,356)						(66,953)						—						(84,309)
Capital gains from assets in business combinations						(11,357)						(244)						1,959						(9,642)
Deferred tax asset (a)						1,676,341						497,167						(547,968)						1,625,540
Deferred tax liabilities
Sundry deferred liabilities						(32,790)						(889)						(2,520)						(36,199)
Deferred tax liability						(32,790)						(889)						(2,520)						(36,199)

(a)    Deferred income tax and social contribution, both assets and liabilities, are offset in the balance sheet by taxable entity; and

The recognition of these deferred tax assets is based on the expectation of generating future taxable profits and supported by technical studies and earnings projections.

52

Notes to the interim condensed consolidated financial statement As of June 30,2026

33.Share-based payment

a.Share-based compensation agreements

a.1) Stock option plan - Banco Inter S.A.

Between February 2018 and January 2022, Banco Inter S.A. established stock option programs through which stock options were granted to Inter's management and executives for the acquisition of Banco Inter S.A. shares.

On January 4, 2023, an Extraordinary General Meeting of Inter&Co, Inc. was held, at which the migration of share-based payment plans was approved, with the consequent assumption by Inter&Co of Banco Inter S.A.'s obligations arising from the active plans and respective programs. As a result of the corporate reorganization, the number of options held by each beneficiary was proportionally adjusted. Thus, for every 6 stock options of ordinary or preferred shares of Banco Inter S.A., the beneficiary will have 1 stock option of Inter&Co Class A Share. Additionally, the re-pricing of the exercise price of options granted in 2022, which had not yet been exercised, was approved. Upon re-pricing, a new calculation of the fair value of the granted and unexercised options was performed, resulting in an additional amount of R$ 15,990 of incremental expense, to be recognized over the remaining vesting period.

The main characteristics of the plans are described below:

Grant Date

Final strike date

Options (shares INTR)

Vesting

Average strike price

Participants

02/15/2018

02/15/2025

5,452,464

Up to 5 years

R$1.80

Officers, managers and key employees

07/09/2020

07/09/2027

3,182,250

Up to 5 years

R$21.50

Officers, managers and key employees

01/31/2022

12/31/2028

3,250,000

Up to 5 years

R$15.50

Officers, managers and key employees

Changes in the options of each plan for the period ended June 30, 2026 and supplementary information are shown below:

Grant Date						12/31/2025						Granted						Expired/Cancelled						Exercised						06/30/2026
2020						2,222,663						—						—						43,950						2,178,713
2022						2,321,550						—						1,000						103,125						2,217,425
Total						4,544,213						—						1,000						147,075						4,396,138
Weighted average price of the shares						R$	18.43					R$	—					R$ 15,50						R$ 17,29						R$ 18,47

Grant Date						12/31/2024						Granted						Expired/Cancelled						Exercised						12/31/2025
2018						71,999						—						—						71,999						—
2020						2,443,088						—						25,350						195,075						2,222,663
2022						2,644,725						—						120,075						203,100						2,321,550
Total						5,159,812						—						145,425						470,174						4,544,213
Weighted average price of the shares						R$ 18,15						R$	—					R$	16.55					R$	15.89					R$	18.43

53

Notes to the interim condensed consolidated financial statement As of June 30,2026

The fair value of the 2020 plan were estimated based on the Black & Scholes option pricing model considering the terms and conditions under which the options were granted, and the respective compensation expense is recognized during the vesting period.

												2020
Strike price												21.50
Risk-free rate												9.98		%
Duration of the strike (years)												7
Expected annualized volatility												64.28		%
Fair value of the option at the grant/share date:												0.05

For the 2022 program, the fair value was estimated based on the Binomial model:

						2022
Strike price						15.50
Risk-free rate						11.45		%
Duration of the strike (years)						7
Expected annualized volatility						38.81		%
Weighted fair value of the option at the grant/share date:						4.08

For the period ended June 30, 2026, R$ 4,797 in employee benefit expenses were recognized (June 30, 2025: R$ 10,073).

a.2) Share-based payment related to Inter & Co Payments Inc., acquisition

In the context of Inter's acquisition of Inter & Co Payments, Inc., it was established that part of the payments to the acquired Company's senior executives would be effected through the conversion of Inter & Co Payments, Inc.'s share-based payment plan, with an amendment providing that the stock options could be exercised for Inter&Co Class A shares and/or Inter&Co restricted Class A shares, as applicable, in lieu of Inter & Co Payments, Inc. shares. Given the terms and conditions of the agreement executed between the parties, the expenses related to the granted options were treated as share-based payment expense recognized over the vesting period of the options and contingent upon the continued employment of such key management personnel.

All put options that had been granted were exercised, with the last tranche exercised on January 7, 2025.

All call options granted under the Inter & Co Payments, Inc. share-based payment plan, migrated to Inter & Co, were exercised and the shares were fully transferred to the beneficiary key executives by October 31, 2025, the total number of these shares is 489,386.

Due to the completion of the aforementioned transactions, the share-based payment plan of Inter&Co Payments, Inc., has been terminated and discontinued.

a.3) Restricted shares agreement (RSU) - Inter.

The Extraordinary General Meeting of Inter&Co, Inc. held on January 4, 2023 approved the creation of the Omnibus Incentive Plan, which aims to promote the interests of the Company and its shareholders, strengthening the Company's ability to attract, retain and motivate employees who are expected to make contributions to the Company and provide to these individuals with incentives to align their interests with those of the Company's shareholders.

The Omnibus Incentive Plan is administered by the Board of Directors of Inter&Co, Inc., which has the authority to approve program grants to Company employees.

54

Notes to the interim condensed consolidated financial statement As of June 30,2026

As of December 31, 2024, the Company granted a total of 4,270,500 restricted stock units (RSUs) under the Omnibus Incentive Plan, with vesting schedules in 25% blocks, to various executives and employees of the Company and/or its direct or indirect subsidiaries, as provided for in each grant agreement. As of June 30, 2026, 385,500 granted RSUs had expired and 2,542,250 had been exercised.

In 2025, the Company granted 2,412,522 restricted stock units (RSUs) under the Omnibus Incentive Plan with vesting schedules in 25% blocks to various executives and employees of the Company and/or its direct or indirect subsidiaries. The vesting schedules are stipulated in each grant agreement. As of June 30, 2026, 177,487 granted RSUs had expired and 574,071 RSUs had been exercised.

In the first half of 2026, the Company granted 1,664,346 restricted stock units (RSUs) under the Omnibus Incentive Plan with vesting schedules in 25% blocks to various executives and employees of the Company and/or its direct or indirect subsidiaries. The vesting schedules are stipulated in each grant agreement. As of June 30, 2026, 8,736 granted RSUs had expired.

See table below:

06/30/2026
Date of grant						Exercise rate per vesting						Fair value of share (in R$)						Remaining term of the vesting period (in years)						Vesting period (years)						Total granted						Total not vested yet
06/01/2023						25%						R$14.15						—						4.0						2,140,500						441,500
11/01/2023						25%						R$22.99						1.0						4.0						15,000						—
02/01/2024						25%						R$25.22						1.0						4.0						10,000						—
04/01/2024						25%						R$29.11						2.0						4.0						120,000						20,000
04/26/2024						25%						R$26.27						1.0						4.0						1,795,000						801,250
06/04/2024						25%						R$30.35						2.0						4.0						60,000						30,000
07/01/2024						25%						R$33.07						1.0						3.0						50,000						25,000
07/17/2024						25%						R$36.47						2.0						4.0						30,000						—
09/04/2024						25%						R$40.39						1.0						3.0						50,000						25,000
01/29/2025						25%						R$28.18						2.0						4.0						1,850,000						1,305,000
01/31/2025						25%						R$29.02						3.0						4.0						190,522						106,214
02/24/2025						25%						R$28.03						2.0						4.0						10,000						7,500
05/09/2025						25%						R$38.41						3.0						4.0						30,000						22,500
06/02/2025						25%						R$38.56						2.0						4.0						302,000						197,250
10/06/2025						25%						R$47.14						2.0						3.0						30,000						22,500
02/05/2026						25%						R$44.67						3.0						4.0						1,437,096						1,428,360
05/11/2026						25%						R$28.89						3.0						4.0						227,250						227,250
Total																														8,347,368						4,659,324

55

Notes to the interim condensed consolidated financial statement As of June 30,2026

12/31/2025
Date of grant						Exercise rate per vesting						Fair value of share (in R$)						Remaining term of the vesting period (in years)						Vesting period (years)						Total granted						Total not vested yet
06/01/2023						25%						R$14.15						1.0						4.0						2,140,500						441,500
11/01/2023						25%						R$22.99						2.0						4.0						15,000						—
02/01/2024						25%						R$25.22						2.0						4.0						10,000						—
04/01/2024						25%						R$29.11						2.0						4.0						120,000						60,000
04/26/2024						25%						R$26.27						2.0						4.0						1,795,000						812,750
06/04/2024						25%						R$30.35						2.0						4.0						60,000						45,000
07/01/2024						25%						R$33.07						1.0						3.0						50,000						25,000
07/17/2024						25%						R$36.47						3.0						4.0						30,000						—
09/04/2024						25%						R$40.39						2.0						3.0						50,000						25,000
01/29/2025						25%						R$28.18						3.0						4.0						1,850,000						1,320,000
01/31/2025						25%						R$29.02						3.0						4.0						190,522						135,535
02/24/2025						25%						R$28.03						3.0						4.0						10,000						7,500
05/09/2025						25%						R$38.41						3.0						4.0						30,000						30,000
06/02/2025						25%						R$38.56						3.0						4.0						302,000						212,250
10/06/2025						25%						R$47.14						3.0						3.0						30,000						22,500
Total																														6,683,022						3,137,035

For the period ended June 30, 2026, R$ 35,346 (R$ 17,318 as of June 30, 2025) in employee benefit expenses were recognized in the Company's results.

56

Notes to the interim condensed consolidated financial statement As of June 30,2026

34. Transactions with related parties

Transactions with related parties are defined and controlled in accordance with the Related Parties policy approved by the Inter&Co Board of Directors. This policy defines and safeguards transactions involving Inter and its shareholders or direct or indirect related parties. Transactions related to subsidiaries are eliminated in the consolidation process and do not affect the consolidated financial statements. Below, we detail the transactions with related parties:

			Parent Company (a)																		Key management personnel (b)												Other related parties (c)												Total
			06/30/2026						12/31/2025																		06/30/2026						12/31/2025						06/30/2026						12/31/2025						06/30/2026						12/31/2025
Assets			1,189						2,936																		14,688						17,121						991,499						811,314						1,007,376						831,371
Loans and advances to customers			1,189						2,936																		14,688						17,121						991,499						811,314						1,007,376						831,371
Liabilities			(55,575)						(62,590)																		(30,360)						(24,591)						(129,701)						(278,659)						(215,636)						(365,840)
Deposits from customers - Demand deposits			(1,193)						(1,533)																		(2,458)						(2,178)						(36,075)						(4,780)						(39,726)						(8,491)
Deposits from customers - Term deposits			(3,180)						(4,456)																		(11,642)						(8,309)						(15,116)						(73,812)						(29,938)						(86,577)
Securities issued			(51,202)						(56,601)																		(16,260)						(14,104)						(78,510)						(95,667)						(145,972)						(166,372)
Other liabilities			—						—																		—						—						—						(104,400)						—						(104,400)

			Parent Company (a)																		Key management personnel (b)												Other related parties (c)												Total
			06/30/2026						06/30/2025																		06/30/2026						06/30/2025						06/30/2026						06/30/2025						06/30/2026						06/30/2025
Profit/ (loss)			(3,185)						(3,396)																		(413)						(736)						677						(5,414)						(2,921)						(9,546)
Interest income			67						—																		1,143						287						16,870						2,839						18,080						3,126
Interest expenses			(3,252)						(3,396)																		(1,560)						(1,124)						(7,757)						(6,261)						(12,569)						(10,781)
Net revenues from services and commissions			—						—																		62						106						2,821						9,259						2,883						9,365
Other revenues			—						—																		—						—						1,077						—						1,077						—
Other administrative expenses			—						—																		(58)						(5)						(12,334)						(11,251)						(12,392)						(11,256)

(a)    Inter&Co is directly controlled by Costellis International Limited, with the other shareholders being SBLA Holdings and Hottaire;

(b)     Board Members and Directors of Inter&Co; and

(c)     Any immediate family members of key management personnel or companies controlled by them, including: companies controlled by immediate family members of the Inter&Co controller; companies over which the controller or their immediate family members have significant influence; other investors who have influence over Inter&Co and their close relatives.

Compensation of key management personnel

The total compensation for the Management of Inter&Co, Inc. is set annually by the Ordinary General Meeting, as established in the Company's Bylaws, encompassing the members of the Board of Directors, the Board of Administration, and the Fiscal Council. For the current period, the total amount approved was R$ 149,159 (in 2025: R$ 109,350). On June 30, 2026, an expense for dividends was recognized in the amount of R$ 31,129 (R$ 37,554 on June 30, 2025).

57

Notes to the interim condensed consolidated financial statement As of June 30,2026

    35. Subsequent events

Issuance of Subordinated Financial Letters (LFSN)

On July 17, 2026, Subordinated Financial Letters ("LFSN") were issued in the amount of R$300,000 (three hundred million reais). These Financial Letters may be subject to full optional early redemption starting on July 17, 2031, on each permitted repurchase date, generally subject to prior authorization from the Central Bank of Brazil, as stipulated in the transaction documents. In accordance with BCB Resolutions No. 122 and No. 5,007, these Financial Letters will contribute to the Supplementary Capital of Banco Inter's Reference Equity.

    36. Other information

Consumer Tax Reform

On January 16, 2025, Complementary Law No. 214/2025 was published, resulting from the conversion of PLP No. 68/2024, integrating the regulation of Constitutional Amendment No. 132/2023, which establishes the Tax Reform on Consumption. This law provides, among other aspects, for the creation of three new taxes: the Tax on Goods and Services (IBS), the Contribution on Goods and Services (CBS), and the Selective Tax (IS), representing a significant milestone in the modernization of the national tax system.

On January 13, 2026, Complementary Law No. 227, derived from PLP No. 108/2024, was enacted, creating the IBS Management Committee (CGIBS) and establishing the general rules for its administration, oversight, collection, and revenue distribution. The law also defined the IBS/CBS rates applicable to financial services for the period from 2027 to 2033, with a progressive increase from 10.85% to 12.50%. Conversely, for fees currently subject to ISS (Service Tax), a reduction in the rate from 2% to 1.2% is foreseen for the same period.

Inter&Co is monitoring the evolution of regulations and the publication of supplementary rules necessary for the implementation of the new tax model. The potential financial and operational impacts resulting from these changes are still under evaluation and await supplementary regulations for a final analysis of the aforementioned impacts.

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