Itaú Unibanco (NYSE: ITUB) lifts Q2 2026 profit and loan portfolio

Rhea-AI Filing Summary

Itaú Unibanco Holding S.A. reported a recurring managerial result of R$12,407 million in 2Q26, up 1.0% versus 1Q26 and 7.8% year-on-year. Annualized recurring managerial return on equity was 24.3% on a consolidated basis and 25.7% in Brazil, with operating revenues of R$47,985 million.

The total credit portfolio, including financial guarantees and private securities, reached R$1,522.4 billion, growing 2.7% in the quarter and 9.6% over 12 months. Financial margin with clients rose 3.3% to R$32,557 million, while cost of credit increased 1.9% to R$10,139 million, keeping the cost of credit over the loan portfolio ratio stable at 2.7%. The consolidated nonperforming loans ratio over 90 days remained at 1.9%, and the efficiency ratio stood at 37.4%.

Capital and liquidity remained strong, with a Common Equity Tier I ratio of 12.3%, Tier I of 13.8% and a BIS ratio of 15.4%. The Liquidity Coverage Ratio was 202.0% and the Net Stable Funding Ratio 122.1%. Subsequent actions included issuing R$3.0 billion in perpetual subordinated financial bills (adding 19 bps to the Tier 1 ratio), repurchasing R$1.4 billion of older Tier 1 instruments, and winning a five‑year Minas Gerais state payroll contract worth R$2.188 billion in fees, recognized on a deferred basis.

Filing Explained

The filing records a completed Colombia-Panama retail sale, a Solana Capital integration, and August 28 interest-on-own-capital payments.

A Form 6-K is an interim report used by a foreign private issuer to furnish material information published in its home market. Here, the company reports that the sale of its retail operations in Colombia and Panama was completed on 2026-07-31, changing the company’s disclosed operating portfolio from a pending transaction to a completed one.

The filing also says Itaú acquired Solana Capital, an independent equity fund manager, and integrated its 10 professionals and four investment strategies into Itaú Asset’s Multimesas platform.

For holders, the filing states that interest-on-own-capital payments announced on 2026-02-26 and 2026-05-28 will be paid on 2026-08-28: R$3.85 billion and R$3.99 billion, respectively, with equal treatment for common and preferred shares.

Key Figures

Recurring Managerial Result Q2 2026: R$12,407 million Recurring ROE Q2 2026: 24.3% Total Credit Portfolio: R$1,522.4 billion +5 more

8 metrics

Recurring Managerial Result Q2 2026 R$12,407 million Second quarter of 2026, up 1.0% vs 1Q26 and 7.8% vs 2Q25

Recurring ROE Q2 2026 24.3% Annualized recurring managerial return on average equity, consolidated

Total Credit Portfolio R$1,522.4 billion Credit portfolio including financial guarantees and private securities at June 30, 2026

Cost of Credit Q2 2026 R$10,139 million Cost of credit in the quarter; ratio over loan portfolio 2.7% annualized

NPL Ratio over 90 days 1.9% Consolidated nonperforming loans 90 days overdue, stable vs prior quarter

Common Equity Tier I Ratio 12.3% Prudential conglomerate CET1 at June 30, 2026

Liquidity Coverage Ratio (LCR) 202.0% Average LCR in Q2 2026, above 100% regulatory minimum

Minas Gerais Payroll Contract R$2.188 billion Five-year payroll management fee to be recognized on a deferred basis

Key Terms

Recurring Managerial Result, Cost of Credit, Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), +1 more

5 terms

Recurring Managerial Result financial

"In the second quarter of 2026, the recurring managerial result reached R$12.4 billion"

Cost of Credit financial

"Cost of credit closed the second quarter of 2026 at R$10.1 billion"

The cost of credit is the total price a borrower pays to use someone else’s money, including interest, fees, and any other charges over the life of a loan or credit line. Like the fuel bill for running a business, higher credit costs reduce profits and cash flow, change how much a company can borrow, and affect investor judgments about valuation, risk and future growth prospects.

Liquidity Coverage Ratio (LCR) financial

"The average LCR in the quarter reached 202.0%, above the 100% limit"

A liquidity coverage ratio measures whether a bank holds enough cash and easily sold, high-quality assets to cover its expected net cash outflows for 30 days under stress. Think of it as a household emergency fund that proves the bank could pay its bills for a month without selling illiquid items at fire-sale prices. Investors use it to gauge short-term resilience, regulatory compliance, and the likelihood of funding strain.

Net Stable Funding Ratio (NSFR) financial

"The NSFR was 122.1% at the end of the quarter, above the 100% limit"

Tier I Capital Ratio financial

"Tier I Capital Ratio¹ 13.8% 13.4% 14.6%"

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FAQ

How did Itaú Unibanco (ITUB) perform financially in Q2 2026?

Itaú Unibanco’s recurring managerial result reached R$12,407 million in Q2 2026, up 1.0% versus Q1 and 7.8% year-on-year. Annualized recurring managerial ROE was 24.3% consolidated and 25.7% in Brazil, supported by operating revenues of R$47,985 million.

What were the key trends in ITUB’s loan portfolio in Q2 2026?

The total credit portfolio, including guarantees and private securities, was R$1,522.4 billion, up 2.7% quarter-on-quarter and 9.6% year-on-year. In Brazil, individuals grew 7.8% versus June 2025, with mortgage and payroll loans leading, while corporate loans rose 10.1%.

How strong were Itaú Unibanco’s (ITUB) asset quality metrics in Q2 2026?

The consolidated nonperforming loan ratio over 90 days stayed at 1.9% in Q2 2026. NPLs between 15–90 days were 1.8%, up 0.1 p.p. versus Q1, largely from Latin America, while the Desenrola renegotiation program had immaterial impact on delinquency indicators.

What were ITUB’s capital and liquidity ratios as of June 30, 2026?

As of June 30, 2026, Itaú Unibanco reported a Common Equity Tier I ratio of 12.3%, Tier I of 13.8% and a BIS ratio of 15.4%. The LCR was 202.0% and the NSFR 122.1%, all above regulatory minimums set by the Brazilian Central Bank.

How did cost of credit and efficiency evolve for Itaú Unibanco (ITUB) in Q2 2026?

Cost of credit totaled R$10,139 million in Q2 2026, up 1.9% quarter-on-quarter and 7.4% year-on-year, while the cost of credit over the loan portfolio ratio remained at 2.7%. The consolidated efficiency ratio was 37.4% in the quarter.

What major strategic or funding actions did Itaú Unibanco (ITUB) take around Q2 2026?

Itaú Unibanco issued R$3.0 billion in perpetual subordinated financial bills, adding 19 bps to its Tier 1 ratio, and later repurchased R$1.4 billion of 2019 Tier 1 instruments. It also won a five‑year R$2.188 billion Minas Gerais state payroll contract, recognized on a deferred basis.

How did Itaú Unibanco’s (ITUB) first-half 2026 results compare to 2025?

In 1H26, the recurring managerial result was R$24,689 million, up 9.1% versus 1H25, and recurring ROE reached 24.5%, 1.7 p.p. higher. Operating revenues grew 4.6% to R$94,807 million, while non-interest expenses increased 3.9%, improving the consolidated efficiency ratio to 37.3%.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Issuer Pursuant to Rule 13a-16 or 15d-16 of the Securities Exchange Act of 1934

For the month of August, 2026

Comission File Number: 001-15276

Itaú Unibanco Holding S.A.

(Exact name of registrant as specified in its charter)

Itaú Unibanco Holding S.A.

(Translation of Registrant’s Name into English)

Praça Alfredo Egydio de Souza Aranha, 100 - Torre Conceição

CEP 04344-902 São Paulo, SP, Brazil (Address of principal executive office)

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

Form 20-F ☒

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 ☒

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

Yes ☐

No ☒

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):

82– __________________

EXHIBIT INDEX

99.1 ITAÚ UNIBANCO - Management Discussion & Analysis and Complete Financial Statements in BRGAAP 2Q26

.

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

Date: August 04, 2026.

Itaú Unibanco Holding S.A.

By: /s/ Gustavo Lopes Rodrigues

Name: Gustavo Lopes Rodrigues

Title: Investor Relations Officer.

Management Discussion & Analysis and Complete Financial Statements Second quarter of 2026

Contents Executive Summary Income Statement and Balance Sheet Analysis Managerial Financial Margin Cost of Credit Credit Quality Commissions and Fees Non-interest Expenses Balance Sheet Credit Portfolio Funding Capital, Liquidity and Market Ratios Results by Region Results by Business Segments Global Footprint Additional Information Comparison between BRGAAP and IFRS Glossary Independent Auditor’s Report 05 11 12 13 14 17 19 20 21 22 23 24 25 27 28 29 31 33 Management discussion & analysis 03 Financial Statements 35

Executive Summary (This page was intentionally left blank) 4

Executive Summary Management Discussion & Analysis > Executive Summary Managerial Income Summary Note: (1) Operating Revenues represents the sum of Managerial Financial Margin, Commissions and Fees and Revenues from Insurance, Pension Plan and Premium Bonds Operations before Retained Claims; (2) Detailed in the Managerial Financial Margin section; (3) The Annualized Recurring Managerial Return was calculated by dividing the Recurring Managerial Result by the Average Stockholders’ Equity. This result was then multiplied by the number of periods in the year to derive the annualized rate; (4) The return was calculated by dividing the Recurring Manage- rial Result by the Average Assets; (5) Includes securities; (6) For further details of the Efficiency Ratio calculation methodologies, please refer to the Glossary section; (7) Calculated based on the weighted average number of outstanding shares for the period; (8) Shares representing total capital stock net of treasury shares. The number of outstanding shares was adjusted to reflect bonus shares of (i) 10% granted on March 20, 2025; and (ii) 3% granted on December 30, 2025. As a result, the historical series of per share indicators was restated starting from January 2022 to December 2025; (9) Interest on own capital. Amounts paid/provided for, declared and reserved in stockholders’ equity; (10) Source: Bloomberg; (11) As detailed in the Balance Sheet section; (12) Considering the limit of 1.5% for AT1, according to CMN Res. No. 4,958. Without this limit, the Tier 1 Capital ratio would be 14.0% and 15.0%, in Jun-26 and Jun-25, respectively; (13) Includes electronic service branches (ESBs) and service points at third-party locations. Do not consider Banco24Horas ATMs. 5 Starting in the first quarter of 2026, Itaú’s income statement reflects the managerial reclassifications an- nounced at the end of the fourth quarter of 2025, as well as the consolidation of Avenue’s results following the acquisition of a controlling interest in that company. In R$ million (except where indicated) 2Q26 1Q26 2Q25 1H26 1H25 Recurring Managerial Result 12,407 12,282 11,508 24,689 22,636 Operating Revenues (1) 47,985 46,822 45,828 94,807 90,622 Managerial Financial Margin (2) 33,488 32,326 31,846 65,813 62,927 Recurring Managerial Return on Average Equity - Annualized - Consolidated (3) 24.3% 24.8% 23.3% 24.5% 22.8% Recurring Managerial Return on Average Equity - Annualized - Brazil (3) 25.7% 26.4% 24.4% 26.0% 23.9% Recurring Managerial Return on Average Assets - Annualized (4) 1.5% 1.6% 1.6% 1.6% 1.5% Nonperforming Loans Ratio (90 days overdue) - Total (5) 1.9% 1.9% 1.9% 1.9% 1.9% Efficiency Ratio (ER) (6) 37.4% 37.1% 38.0% 37.3% 37.5% Recurring Managerial Result per Share (R$) (7) (8) 1.13 1.11 1.04 Net Income per Share (R$) (7) (8) 1.11 1.08 1.02 Number of Total Shares at the end of the period - in million (8) 11,022 11,021 11,102 Book Value per Share (R$) (8) 18.92 18.16 18.09 Dividends and Interest on Own Capital net of Taxes (9) 3,787 3,668 4,737 Market Capitalization (10) 476,854 475,741 376,891 Market Capitalization (10) (US$ million) 92,276 91,571 69,334 Total Assets 3,226,840 3,199,692 2,898,050 Total Credit Portfolio, including Financial Guarantees Provided and Private Securities 1,522,385 1,482,699 1,389,076 Deposits + Funds from Bills + Securities + Borrowings and Onlending (11) 1,718,223 1,667,318 1,531,410 Loan Portfolio/Funding (11) 80.3% 81.0% 82.8% Stockholders' Equity 208,512 200,098 200,815 Solvency Ratio - Prudential Conglomerate (BIS Ratio) 15.4% 14.8% 16.5% Tier I Capital - BIS III (12) 13.8% 13.4% 14.6% Common Equity Tier I - BIS III 12.3% 12.0% 13.1% Liquidity Coverage Ratio (LCR) 202.0% 195.1% 213.8% Net Stable Funding Ratio (NSFR) 122.1% 122.0% 121.1% Total Number of Employees 90,429 91,545 95,714 Brazil 80,657 81,659 85,775 Abroad 9,772 9,886 9,939 Branches and CSBs - Client Service Branches 2,210 2,367 2,738 ATM - Automated Teller Machines (13) 11,822 12,863 14,826 R es u lt s P er fo rm an ce Sh ar es O th er B al an ce S h ee t

Reconciliation between Accounting and Managerial Financial Statements | 2nd quarter of 2026 Extraordinary Items | Net of Taxes Effects Executive Summary Management Discussion & Analysis > Executive Summary Managerial Income Statement 6 In R$ million Tax effects Reclassifications Operating Revenues 46,800 (7) 1,938 (746) 47,985 Managerial Financial Margin 30,700 (4) 1,938 854 33,488 Financial Margin with Clients - - - 32,557 32,557 Financial Margin with the Market - - - 931 931 Commissions and Fees 12,580 - - (1,551) 11,028 Revenues from Insurance, Pension Plan and Premium Bonds Operations Before Retained Claims 2,318 - - 1,151 3,469 Other Operating Income 627 (3) - (623) - Equity in Earnings of Affiliates and Other Investments 433 - - (433) - Non-operating Income 143 - - (143) - Cost of Credit (9,122) - - (1,017) (10,139) Expected loss expenses (10,552) - - 73 (10,479) Discounts Granted - - - (1,147) (1,147) Recovery of Loans Written Off as Losses 1,430 - - 58 1,487 Retained Claims (408) - - - (408) Other Operating Expenses (22,072) 345 (75) 2,191 (19,610) Non-interest Expenses (19,345) 345 - 2,273 (16,728) Tax Expenses for ISS, PIS, Cofins and Other Taxes (2,727) - (75) (82) (2,883) Income before Tax and Profit Sharing 15,198 338 1,863 429 17,828 Income Tax and Social Contribution (2,578) (110) (1,863) (493) (5,044) Profit Sharing Management Members - Statutory (90) - - 90 - Minority Interests (350) (2) - (26) (377) Net Income 12,181 226 - - 12,407 Managerial Accounting Extraordinary Items Managerial adjustments In R$ million 2Q26 1Q26 2Q25 1H26 1H25 Net Income 12,181 11,938 11,278 24,119 22,173 (-) Extraordinary Items (226) (344) (230) (570) (464) Goodwill amortization (131) (218) (180) (348) (374) Tax and civil events (49) 667 507 617 507 Provision for restructuring - (783) (556) (783) (556) Corporate events - (5) - (5) - Other (46) (5) (0) (51) (40) Recurring Managerial Result 12,407 12,282 11,508 24,689 22,636

Executive Summary Management Discussion & Analysis > Executive Summary Income Statement of the 2nd quarter of 2026 Credit Portfolio including Financial Guarantees Provided and Private Securities (1) Revenues from Insurance includes Revenues from Insurance, Pension Plan and Premium Bonds Operations before Retained Claims. 7 (1) Includes Rural Loans to Individuals. (2) Private Securities Includes Debentures, Certificates of Real Estate Receivables (CRI), Commercial Paper, Rural Product Notes (CPR), Financial Bills, Investment Fund Quotas, Eurobonds, Credit Right Funds, exposures to financial institutions and agribusiness trading operations. (3) Calculated based on the conversion of the foreign currency portfolio (US Dollar and Latin American currencies). Note: The Mortgage and Rural Loan portfolios from the companies segment are allocated based on the size of the client. In R$ million 2Q26 1Q26 2Q25 1H26 1H25 Operating Revenues 47,985 46,822 2.5% 45,828 4.7% 94,807 90,622 4.6% Managerial Financial Margin 33,488 32,326 3.6% 31,846 5.2% 65,813 62,927 4.6% Financial Margin with Clients 32,557 31,506 3.3% 30,988 5.1% 64,062 61,146 4.8% Financial Margin with the Market 931 820 13.6% 858 8.6% 1,751 1,781 -1.7% Commissions and Fees 11,028 10,993 0.3% 10,781 2.3% 22,021 21,517 2.3% Revenues from Insurance 1 3,469 3,504 -1.0% 3,201 8.4% 6,973 6,178 12.9% Cost of Credit (10,139) (9,952) 1.9% (9,443) 7.4% (20,091) (18,967) 5.9% Expected Loss Expenses (10,479) (10,241) 2.3% (9,664) 8.4% (20,720) (19,158) 8.1% Discounts Granted (1,147) (949) 20.8% (1,058) 8.3% (2,096) (2,321) -9.7% Recovery of Loans Written Off as Losses 1,487 1,238 20.2% 1,280 16.2% 2,725 2,512 8.5% Retained Claims (408) (470) -13.2% (386) 5.9% (878) (774) 13.4% Other Operating Expenses (19,610) (18,875) 3.9% (19,019) 3.1% (38,485) (37,170) 3.5% Non-interest Expenses (16,728) (16,188) 3.3% (16,219) 3.1% (32,915) (31,670) 3.9% Tax Expenses for ISS, PIS, Cofins and Other Taxes (2,883) (2,687) 7.3% (2,799) 3.0% (5,570) (5,501) 1.3% Income before Tax and Minority Interests 17,828 17,525 1.7% 16,981 5.0% 35,353 33,710 4.9% Income Tax and Social Contribution (5,044) (4,939) 2.1% (5,173) -2.5% (9,982) (10,453) -4.5% Minority Interests in Subsidiaries (377) (305) 23.9% (300) 25.7% (682) (621) 9.8% Recurring Managerial Result 12,407 12,282 1.0% 11,508 7.8% 24,689 22,636 9.1% D D D In R$ billion Jun-26 Mar-26 D Jun-25 D Individuals 487.1 479.5 1.6% 451.9 7.8% Credit Card Loans 150.4 150.2 0.1% 141.1 6.6% Personal Loans 68.1 68.6 -0.6% 67.4 1.1% Payroll Loans 81.3 78.6 3.5% 72.8 11.7% Vehicle Loans 35.1 35.7 -1.7% 36.2 -3.3% Mortgage Loans 152.2 146.4 3.9% 134.4 13.3% Very Small, Small and Middle Market Loans ¹² 307.4 302.8 1.5% 275.4 11.6% Corporate Loans ² 474.9 454.8 4.4% 431.4 10.1% Total for Brazil 1,269.4 1,237.1 2.6% 1,158.7 9.6% Latin America ² 253.0 245.6 3.0% 230.4 9.8% Total 1,522.4 1,482.7 2.7% 1,389.1 9.6% Total (ex-foreign exchange rate variation) ³ 1,522.4 1,483.9 2.6% 1,380.2 10.3% Very Small, Small and Middle Market Loans 307.4 302.2 1.7% 271.6 13.2% Corporate Loans 474.9 454.2 4.5% 427.1 11.2% Latin America 253.0 248.0 2.0% 229.6 10.2%

tions decreased 0.4%, since the better acquiring result in the quarter was more than offset by a lower result from current account packages for companies. • Non-interest expenses, which are sea- sonally lower in the first quarter, in- creased by 3.3% in the quarterly compari- son. With this earnings performance, our efficiency ratio closed the second quarter at 37.4% on a consolidated basis. In Brazil, the ratio closed at 35.5%. Management commentary Executive Summary Management Discussion & Analysis > Executive Summary In the second quarter of 2026, the recurring managerial result reached R$12.4 billion, a 1.0% increase from the previous quarter. Recurring managerial return on equity was 24.3% on a consolidated basis and 25.7% in operations in Brazil. • The loan portfolio increased by 2.7% on a consolidated basis and by 2.6% in Brazil in the quarter. Compared to the same period of the previous year, growth was 9.6% for both the consolidated portfolio and the portfolio in Brazil. Excluding foreign exchange effects, both portfolios would have grown 10.3%. • The individuals loan portfolio in Brazil grew 1.6% in the quarter, driven mainly by mort- gage (+3.9%) and payroll loans (+3.5%), in the latter, mainly due to private payroll loans (+14.3%). • In the second quarter, individuals loan portfolio was impacted by the Desenrola program. Under this program, by the end of the second quarter, approximately R$1.1 billion had been renegotiated, including both the active portfolio and loans previous- ly written off as losses. After the renegotia- tion and the discounts granted, the out- standing balance of this portfolio amounted to R$275 million, with more than 300 thou- sand clients adhering to the program, with immaterial impact both in terms of credit quality indicators and of cost of credit. • The financial margin with clients grew 3.3%, driven mainly by higher average volume of the credit portfolio, calendar days and liabilities’ margin. • The total nonperforming loans 15–90 days overdue ratio (NPL 15-90) increased by 0.1 p.p., ending the quarter at 1.8%. This in- crease was driven by the Latin American portfolio (+0.1 p.p.), as the ratio in Brazil remained stable. • The consolidated nonperforming loans 90 days overdue ratio (NPL 90) remained stable in the quarter at 1.9%. There was a 0.1 p.p. increase in the individuals ratio, mainly due to the natural migration of part of the short- term delinquency growth that seasonally occurs in the first quarter, and a 0.1 p.p. in- crease in the very small, small and middle- market companies ratio, reflecting the ex- pected normalization of this indicator. • Cost of credit increased by 1.9% in the quarter and totaled R$10.1 billion. The cost of credit over the average loan portfolio ra- tio remained stable at 2.7%. • Commissions and fees and result from in- surance operations increased by 0.4%. Asset management grew by 4.6% and card issu- ance was up 0.4%. In payments and collec- The recurring managerial result in- creased by 9.1%. Recurring managerial return on equity reached 24.5% in the first half of 2026, an increase of 1.7 p.p. compared to the same period of 2025. • The financial margin with clients in- creased by 4.8% compared to the same period of the previous year, driven by the growth of the loan portfolio, the higher liabilities’ margin, in addition to the better product mix. • The financial margin with the market decreased by 1.7%, mainly due to the lower margin from the trading desk, partially offset by higher gains from the banking desk. • The cost of credit increased by 5.9%, driven by the growth of the loan port- folio, while the cost of credit over the loan portfolio ratio remained stable at 2.7% • Commissions and fees and result from insurance operations increased by 4.4%. There was growth of 11.0% in asset management revenues and of 25.3% in advisory and brokerage ser- vices revenues. Also noteworthy was the increase of 12.8% in the result from insurance, pension plan and premium bonds, driven by growth in earned pre- miums and third-party service commis- sions. • Non-interest expenses increased by 3.9%, while the efficiency ratio for the first half of the year was 37.3% on a consolidated basis, a 0.3 p.p. decrease compared to the same period of the previous year. Main Figures Managerial Recurring Result R$ 12.4 bn +1.0% 2Q26 2Q26 x 1Q26 R$ 1,522.4 bn +2.7% Credit portfolio 2Q26 2Q26 x 1Q26 R$ 32.6 bn +3.3% Financial margin with clients 2Q26 2Q26 x 1Q26 R$ 0.9 bn +13.6% Financial margin with the market 2Q26 2Q26 x 1Q26 R$ 10.1 bn Cost of credit 2Q26 2Q26 x 1Q26 R$ 14.1 bn +0.4% Fees and insurance 2Q26 2Q26 x 1Q26 R$ 16.7 bn Non-interest expenses 2Q26 2Q26 x 1Q26 24.3% -0.5 p.p. Recurring managerial return on average equity 2Q26 2Q26 x 1Q26 +1.9% +3.3% 8 Compared to the first half of 2025 CET 1 @ 11.5% —> Consolidated ROE of 25.1%

Executive Summary Management Discussion & Analysis > Executive Summary 2026 Forecast (1) Includes financial guarantees provided and private securities; (2) Composed of Expected Loss Expenses, discounts granted and Recovery of Losses Written of as Losses; (3) Commissions and fees (+) Income from insurance, pension plan and premium bonds operations (+) Expenses for claims. 9 Previous Total credit portfolio¹ Credit portfolio - Brazil Financial margin with clients Cost of credit² Financial margin with the market Commissions and fees and results from insurance operations³ Non-interest expenses Effective tax rate Growth between 5.5% and 9.5% Growth between 6.5% and 10.5% Between 29.5% and 32.5% Growth between 1.5% and 5.5% Growth between 5.0% and 9.0% Between R$38.5 bn and R$43.5 bn Between R$2.5 bn and R$5.5 bn Growth between 5.0% and 9.0% New Maintained Maintained Growth between 2.0% and 5.0% Maintained Maintained Maintained Maintained Maintained

Executive Summary 10 (This page was intentionally left blank)

Income statement and Balance Sheet Analysis

In R$ million, end of period Average Balance Financial Margin Average Rate (p.a.) Average Balance Financial Margin Average Rate (p.a.) Financial Margin with Clients 1,477,393 32,557 9.1% 1,447,412 31,506 9.1% Spread-Sensitive Operations 1,340,036 28,625 8.8% 1,309,489 27,825 8.9% Working Capital and Other 137,357 3,931 12.0% 137,923 3,681 11.3% Cost of Credit (10,139) (9,952) Risk-Adjusted Financial Margin with Clients 1,477,393 22,418 6.2% 1,447,412 21,554 6.1% 2Q26 1Q26 Managerial Financial Margin Management Discussion & Analysis > Managerial Financial Margin Consolidated Brazil 12 (1) Average daily balance. 31.5 27.8 ​ 28.6 32.6 -3.7 0.3 -0.03 0.1 0.2 0.2 3.9 1Q26 Working capital and others 1Q26 Spread-sensitive operations 1Q26 Average Volume Product Mix Spreads and liabilities' margin Calendar and working days Latin America and others Spread-sensitive operations 2Q26 Working capital and others 2Q26 2Q26 Breakdown of changes in the Financial Margin with Clients In R$ billion (1) Includes capital allocated to business areas (except treasury) and the corporation working capital. (2) Change in the composition of assets with credit risk between periods in Brazil; (3) Latin America and others includes margin and structured operations from the wholesale business segment. Annualized Average Rate of the Financial Margin with Clients The financial margin with clients increased 3.3% in the quarter. The growth was mainly ex- plained by the 2.9% growth in the spread-sensitive operations, driven by: (i) a higher ave- rage volume of assets, due to the increase in the average credit portfolio across all seg- ments; (ii) the calendar effect, with a higher number of calendar days in the quarter; and (iii) higher revenues from structured operations in the wholesale business. In addition, there was a positive result from own working capital, related to the increase in the average balance and average remuneration rate. Compared to the first six months of the previous year, the financial margin with clients in- creased 4.8%. This growth was mainly related to the increase in spread-sensitive opera- tions, due to the higher average volume of assets, higher liabilities’ margin and the better product mix. The financial margin with the market increased by 13.6% in the quarter, mainly due to the higher result obtained by the banking desk, partially offset by the reduction in the result of the trading desk. Compared to the first six months of the previous year, the 1.7% decrease was mainly due to the lower result from the trading desk, partially offset by the higher re- sult from the banking desk. Margin with Clients R$32.6 bn +3.3% +5.1% 2Q26 x 1Q26 2Q26 x 2Q25 Margin with the Market R$0.9 bn +13.6% +8.6% 2Q26 x 1Q26 2Q26 x 2Q25 (1) (1) 9.4% 9.2% 9.1% 9.1% 9.1% 6.4% 6.3% 6.2% 6.1% 6.2% 2Q25 3Q25 4Q25 1Q26 2Q26 10.3% 10.1% 10.0% 10.0% 10.0% 7.0% 6.8% 6.8% 6.6% 6.7% 2Q25 3Q25 4Q25 1Q26 2Q26 Financial Margin with Clients Risk-Adjusted Financial Margin with Clients (1) (1) (2) (3) + 2.9% + 3.3% In R$ million 2Q26 1Q26 D 2Q25 D 1H26 1H25 D Financial Margin with Clients 32,557 31,506 3.3% 30,988 5.1% 64,062 61,146 4.8% Financial Margin with the Market 931 820 13.6% 858 8.6% 1,751 1,781 -1.7% Total 33,488 32,326 3.6% 31,846 5.2% 65,813 62,927 4.6%

13 Cost of Credit Management Discussion & Analysis > Cost of Credit Cost of credit closed the second quarter of 2026 at R$10.1 billion and increased 1.9% from the previous quarter. This growth was mainly driven by companies in Retail Business in Brazil, in line with the growth of the loan portfolio. In Latin America, the increase was mainly driven by higher expected loss expenses, in line with the region's delinquency dy- namics. There was an increase in both discounts granted and in the recovery of loans written off as losses in the Retail Business in Brazil related to the Desenrola program. However, the im- pact of the Desenrola program was immaterial to the total cost of credit. In the first half of 2026, cost of credit increased by 5.9% from the same period of the pre- vious year. This change occurred in line with the growth of the loan portfolio, while the cost of credit over the loan portfolio ratio remained stable. Recovery of Loans Written off as Losses and Sales of Financial Assets In the second quarter of 2026, there were sales of loan portfolios written off as losses, both in the Retail Business and Wholesale Business in Brazil, totaling R$2.2 billion, with a positive impact ofR$ 56.2 million on the recovery of loans written off as losses and of R$30.9 million on the recurring managerial result. These sales did not materially impact the credit quality indicators. In the quarter, we sold active loan portfolios without risk retention to unrelated companies totaling R$606.9 million in Brazil, of which R$39.3 million would have been more than 90 days overdue, and totaling R$23.8 million in Latin America, with no balances more than 90 days overdue. These active loan portfolio sales did not materially impact the long-term delinquency ratio and generated a negative impact of R$22.6 million on operating revenues, a positive impact of R$80.2 million on the cost of credit and a positive impact of R$31.7 million on the recurring managerial result. Cost of Credit +1.9% +7.4% 2Q26 x 1Q26 R$10.1 bn 2Q26 x 2Q25 Cost of credit by segment 57.9% 58.2% 56.8% 57.2% 58.4% 24.5% 24.1% 25.0% 25.3% 24.6% 17.5% 17.7% 18.2% 17.5% 17.0% 57.4 57.3 56.0 55.9 56.9 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Stage 3 Stage 2 Stage 1 Balance of Provision for Expected Loss by Stage (*) Average balance of the credit portfolio (including securities) with financial guarantees provided. Note: With the adoption of CMN Resolution No. 4,966/21, the expected loss expenses now also includes the portfolio of securities with the characteristic of granting credit. R$ billion 8,056 8,315 8,051 8,477 8,630 695 605 1,000 941 915 691 528 659 534 594 2.7 2.7 2.7 2.7 2.7 2Q25 3Q25 4Q25 1Q26 2Q26 Latin America ex-Brasil Wholesale - Brazil Retail - Brazil Cost of Credit/Loan Portfolio (*) - Annualized (%) (*) Average balance of the credit portfolio (including securities) with financial guarantees provided. R$ million In R$ million 2Q26 1Q26 D 2Q25 D 1H26 1H25 D Expected Loss Expenses (10,479) (10,241) 2.3% (9,664) 8.4% (20,720) (19,158) 8.1% Recovery of Loans Written Off as Losses 1,487 1,238 20.2% 1,280 16.2% 2,725 2,512 8.5% Discounts Granted (1,147) (949) 20.8% (1,058) 8.3% (2,096) (2,321) -9.7% Cost of Credit (10,139) (9,952) 1.9% (9,443) 7.4% (20,091) (18,967) 5.9% Cost of Credit / Total Risk (*) - Annualized (%) 2.7 2.7 0,0 p.p. 2.7 0,0 p.p. 2.7 2.7 0,0 p.p.

14 1.8 1.7 2.0 1.6 1.7 1.8 1.7 1.6 1.9 1.5 1.7 1.7 2.2 2.3 2.2 2.1 2.1 2.2 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Total Brazil¹ Latin America² Credit Quality Management Discussion & Analysis > Credit Quality The total nonperforming loans 15–90 days overdue ratio (NPL 15–90) increased by 0.1 p.p. compared to the previous quarter closing the quarter at 1.8%. This increase was related to the 0.1 p.p. growth in the ratio of the very small, small and middle market loan portfolio in Brazil, closing the quarter at 1.5%, following the normali- zation cycle of the indicator due to the end of the grace periods for government programs, as expected. Additionally, there was a 0.1 p.p. increase in Latin America. The individuals ratio remained stable both compared with the previous quarter and the same period of the previous year. The nonperforming loans 90 days overdue ratio (NPL 90) remained stable compared to the first quarter of 2026. In Brazil, the individuals ratio increased by 0.1 p.p. compared to the previous quarter, mainly due to the natural rollover of part of the growth in short-term overdue loans, which occurred seasonally in the first quarter. There was also a 0.1 p.p. increase in the ratio of very small, small and middle market companies in Brazil, which, as in the short-term delinquency ratio, followed the normalization cycle of the indicator due to the end of the grace periods for government programs. The Desenrola pro- gram had an immaterial impact on the deliquency ratio. NPL Ratio (%) | 15 to 90 days NPL Ratio (%) | over 90 days Brazil Brazil ¹ Includes units abroad ex-Latin America. ² Excludes Brazil. stable Jun-26 x Jun-25 stable Jun-26 x Mar-26 1.9% NPL Ratio over 90 days with securities Credit Quality Indicators | Includes Securities 1.6 1.6 1.7 1.8 1.9 2.0 0.1 0.1 0.1 0.1 0.1 0.1 3.6 3.6 3.6 3.6 3.6 3.7 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Very Small, Small and Middle Market Companies - Brazil Corporate - Brazil Individuals - Brazil 1.9 1.9 1.9 1.9 1.9 1.9 2.0 2.0 2.0 2.0 2.1 2.1 1.4 1.4 1.3 1.2 1.1 1.1 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Total Brazil¹ Latin America² 1.2 1.2 1.3 1.3 1.4 1.5 0.09 0.05 1.05 0.03 0.10 0.02 3.1 3.0 3.0 2.7 3.0 3.0 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Very Small, Small and Middle Market Companies - Brazil Corporate - Brazil Individuals - Brazil

15 22.6 22.0 18.3 18.0 19.0 38.8 38.4 35.1 34.8 36.3 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Restructured Renegotiated Credit Quality Management Discussion & Analysis > Credit Quality From the first quarter of 2025 onward, we started to disclose the restructured loan portfo- lio in accordance with the requirements of CMN Resolution No. 4,966/21. This portfolio is composed of loan operations and securities whose original contractual terms were signifi- cantly modified due to the deterioration of their credit quality, increased by 5.4% compa- red to the first quarter of 2026. The renegotiated loans and securities portfolio (which includes the restructured portfolio) increased by 4.6% from the previous quarter and closed the second quarter of 2026 at R$36.3 billion. Both the restructured loan portfolio and the renegotiated loans increased, mainly due to the corporate segment, in addition to the impact of the Desenrola program. However, the ratio of the renegotiated loans to the total portfolio remained at 2.6%. Com- pared to the same period of the previous year, the renegotiated loans decreased by 6.3% The NPL Creation ratio over the loan portfolio increased by 0.1 p.p. from the previous quarter, closing at 0.8%. As a result, NPL Creation increased in the quarterly comparison and ended the period at R$10,657 million, mainly due to the growth in Retail Business, impacted by the normalization following the end of grace periods for government programs and by the natural rollover of part of the growth in short-term overdue loans, which occurred seasonally in the first quarter. Loan portfolio write-offs decreased 3.0% from the previous quarter, driven by the Retail Business in Brazil, which closed the quarter at R$8.4 billion, down 5.9% from the first quarter. The ratio between the loan operations written off and the NPL Creation over the last three quarters remained in line. The ratio of loan operations written off to the average balance of the loan portfolio closed the second quarter at 0.7%, remaining stable compared to the previous quarter. NPL Creation NPL Creation Ratio in the Loan Portfolio1 Renegotiated Loans Write-Off 1 The loan portfolio for the previous quarter excluding financial guarantees provi- ded. As of the first quarter of 2025, the NPL creation and the credit portfolio inclu- de securities. R$ million R$ million R$ billion (*) Loan portfolio average balance for the previous two quarters. As of the first quarter of 2025, the write-off and the loan portfolio include securities. Note: NPL Creation of 2Q26 was calculated by including the active loan portfolios of R$48 million from Wholesale Business in Brazil and R$27 million in Retail Business in Brazil and the NPL Creation of securities. 2Q26 x 2Q25 0.8% NPL Creation in the Loan Portfolio 2Q26 x 1Q26 + 0.1 p.p. Credit Quality Indicators | Includes Securities + 0.1 p.p. 9,217 9,512 8,227 9,656 9,369 0.7% 0.7% 0.6% 0.7% 0.7% 2Q25 3Q25 4Q25 1Q26 2Q26 Write-Off Write-Off/Loan Portfolio (*) ' ' 9,441 9,485 9,964 9,694 10,657 8,409 8,502 8,693 9,044 9,595 180 353 319 295 284 852 630 953 355 778 2Q25 3Q25 4Q25 1Q26 2Q26 Total Retail - Brazil Wholesale - Brazil Latin America ex-Brazil 0.7% 0.7% 0.7% 0.7% 0.8% 1.5% 1.5% 1.5% 1.5% 1.6% 0.0% 0.1% 0.1% 0.1% 0.1% 0.4% 0.3% 0.4% 0.2% 0.4% 2Q25 3Q25 4Q25 1Q26 2Q26 Total Retail - Brazil Wholesale - Brazil Latin America ex-Brasil

16 Credit Quality Management Discussion & Analysis > Credit Quality Credit Quality Indicators in CMN Resolution No. 4,966/21 Below we present the credit quality indicators introduced by CMN Resolution No. 4,966/21, which classifies financial instruments into three stages: Stage 1: Applicable to financial instruments without a significant increase in credit risk. Stage 2: Applicable to financial instruments with a significant increase in credit risk since their origination, with the following conditions: • Not problematic assets • A delay of between 30 and 90 days Stage 3: Applicable to assets with credit recovery problems (problematic assets), evidenced by a delay over 90 days in the payment of principal or charges, or by the indication that the respective obligation will not be fully honored. At this stage, the recognition of interest is on a cash basis. This stage is indicated by: • Non-performing loans over 90 days • Restructuring: renegotiation with significant change in the original conditions due to a relevant deterioration • Indication of non-compliance with obligations For further details, see explanatory note 2 b) of the Financial Statements. Loan portfolio classified as Stage 2 decreased by 0.1 p.p. from the previous quarter. The portfolio classified as Stage 3, on the other hand, increased by 0.1 p.p. on a total basis, mainly driven by a 0.2 p.p. growth in the individuals segment due to the seasonal increase in 90-day NPL in the segment. The coverage level of Stage 2 decreased by 0.4 p.p., particularly a 1.3 p.p. decrease in companies segment in Brazil. The coverage level of Stage 3 increased by 0.2 p.p., driven by a 0.7 p.p. increase in companies, partially offset by a 0.3 p.p. decrease in individuals. In both cases, the variations were related to the natural movements of the portfolios. 4.3 4.2 4.1 4.0 4.2 4.1 8.0 7.8 7.6 7.4 7.5 7.4 1.8 1.8 1.9 1.9 2.1 2.0 4.6 4.6 4.4 4.1 4.0 4.1 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Total Individuals - Brazil Companies - Brazil Latin America Stage 2 Loan Portfolio (% over Total Portfolio) 4.4 4.3 4.2 3.9 4.0 4.1 5.8 5.9 5.8 5.8 5.7 5.9 3.5 3.3 3.3 2.7 3.1 3.1 4.3 4.2 4.0 3.8 3.7 3.5 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Total Individuals - Brazil Companies - Brazil Latin America Stage 3 Loan Portfolio (% over Total Portfolio) Stage 2 Coverage (%) (Stage 2 Provision over Stage 2 Portfolio) Stage 3 Coverage (%) (Stage 3 Provision over Stage 3 Portfolio) 23.7 24.1 23.9 23.3 22.9 22.5 26.1 26.5 26.5 26.3 26.2 26.1 22.9 23.6 24.2 22.5 20.8 19.5 16.6 16.7 14.5 14.4 14.6 14.5 0.00 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Total Individuals - Brazil Companies - Brazil Latin America 56.1 55.8 55.9 54.7 53.6 53.8 61.4 59.2 59.6 59.7 59.3 59.0 55.9 57.1 57.8 55.4 52.2 52.9 43.1 43.4 40.2 39.4 39.7 39.7 0. 00 20. 00 40. 00 60. 00 80. 00 100. 00 120. 00 140. 00 160. 00 180. 00 200. 00 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Total Individuals - Brazil Companies - Brazil Latin America

17 186,663 197,640 205,997 39,788 38,516 39,724 226,450 236,156 245,722 37.6 38.7 38.7 38.3 39.2 39.9 2Q25 1Q26 2Q26 Debit Card Transaction Volume Credit Card Transaction Volume Credit card accounts - does not include additional cards (million) Debit card accounts - does not include additional cards (million) Commissions and Fees and Insurance Management Discussion & Analysis > Commissions and Fees and Insurance Commissions and fees and result from insurance operations increased by 0.4% in the quarter. The higher fund management fees, due to the recognition of performance fee in the quarter, were partially offset by lower revenues from brokerage services and lower gains from payments and collections, due to the decrease in revenues from current account packages for companies. The growth in the result from insurance, pension plan and premium bonds was mainly driven by higher earned premiums. Compared to the first six months of the previous year, commissions and fees and result from insurance operations increased by 4.4%, mainly due to: (i) higher asset management reve- nues, resulting from the higher balance of funds; (ii) higher advisory and brokerage services revenues, driven by higher volumes in both investment banking and brokerage services for individuals; and (iii) a higher result from insurance, pension plan and premium bonds, mainly due to the increase in earned premiums. Services and Insurance R$14.1 bn +0.4% +3.6% 2Q26 x 1Q26 2Q26 x 2Q25 Card Issuance Transaction Volume R$ million 2Q26 R$245.7 billion +4.1% x 1Q26 +8.5% x 2Q25 Credit +4.2% vs 1Q26 +10.4% vs 2Q25 Debit +3.1% vs 1Q26 -0.2% vs 2Q25 Payments and Collections Revenues from card issuing activities in- creased by 0.4% in the quarter. The in- crease in revenues, related to higher credit card transaction volume, was partially offset by higher expenses related to re- wards programs, in line with the strategy of offering more benefits to clients as they deepen their relationship with the bank. Compared to the first six months of 2025, the 1.2% increase followed the same dyna- mics observed in the quarterly performan- ce, with the increase in credit card transac- tion volume being partially offset by higher rewards programs expenses. Acquiring Transaction Volume 2Q26 R$298.7 billion +5.4% x 1Q26 +23.5% x 2Q25 Credit +5.9% vs 1Q26 +29.0% vs 2Q25 Debit +4.2% vs 1Q26 +10.3% vs 2Q25 Note: As from the first quarter of 2025, revenue from card activities – acquirer, in addition to corporate current account package fees, and Pix (the Central Bank of Brazil's instant payment system) are now allocated in the Payments and Collections line (previously Collection Services). (1) Revenues from Insurance, Pension Plan and Premium Bonds Operations net of retained claims. Payments and collections revenues de- creased by 0.4% in the quarter. Higher gains from acquiring services were offset by lower gains from current account service packages for companies, due to the increase in fee waivers under the Mais Vantagens program, provided by Itaú Empresas, which offers pro- gressive benefits to clients according to their level of engagement with the bank. The 7.3% decrease, compared to the first six months of 2025, occurred mainly due to the higher funding cost and the change in the card transaction volume mix in acquiring operations, in addition to the reduction in gains from current account service packages for companies, due to the increase in fee waivers related to the Mais Vantagens pro- gram offered by Itaú Empresas. Note: As of 1Q26, we started to consider new installment credit products in the card transaction volume of the issuing business. In R$ million 2Q26 1Q26 D 2Q25 D 1H26 1H25 D Card Issuance 3,279 3,267 0.4% 3,248 0.9% 6,546 6,468 1.2% Current Account for Individuals 501 541 -7.4% 636 -21.2% 1,042 1,325 -21.4% Credit Operations and Guarantees Issued 644 646 -0.3% 598 7.8% 1,291 1,211 6.6% Payments and Collections 1,956 1,964 -0.4% 2,116 -7.5% 3,920 4,228 -7.3% Asset Management 1,997 1,909 4.6% 1,861 7.3% 3,905 3,519 11.0% Fund Management Fees 1,438 1,376 4.5% 1,409 2.1% 2,814 2,627 7.1% Consórcio Administration Fees 559 533 4.9% 452 23.5% 1,091 893 22.3% Advisory Services and Brokerage 1,259 1,275 -1.3% 950 32.5% 2,533 2,021 25.3% Other Brazil 462 451 2.4% 461 0.3% 913 919 -0.8% Latin America (ex-Brazil) 931 941 -1.0% 913 2.1% 1,873 1,825 2.6% Commissions and Fees 11,028 10,993 0.3% 10,781 2.3% 22,021 21,517 2.3% Result from Insurance Operations¹ 3,061 3,034 0.9% 2,816 8.7% 6,095 5,403 12.8% Services and Insurance 14,089 14,026 0.4% 13,597 3.6% 28,116 26,920 4.4%

18 Revenues from current account services for individuals decreased by 7.4% compared to the first quarter of 2026 and declined by 21.4% compared to the first six months of 2025. Both movements reflected the bank’s proactive agenda of offering increasingly better conditions to clients, as they expand their rela- tionship with the bank. Advisory Services and Brokerage Revenues from advisory and brokerage services decreased by 1.3% from the previous quarter, due to lower brokerage reve- nues. On the other hand, gains from investment banking increased, especially in fixed-income securities issuances. The 25.3% increase, compared to the first six months of the previous year, occurred mainly due to higher volumes in both investment banking, particularly fixed-income securities issuances, and brokerage, mainly driven by the increase in reve- nues from the individuals brokerage services. Result from Insurance, Pension Plan and Premium Bonds The result from insurance, pension plan and premium bonds increased 0.9% in the quarter, mainly due to (i) higher earned premiums, driven by increased sales in in- dividual life, credit life and mortgage; and (ii) lower retained claims, mainly in the mortgage, group life and protected card and payment (cards and PIX, the Central Bank of Brazil's instant payment system) portfolios. These increases were partially offset by lower service revenues, which remained at a high level, but decreased from the previous quarter. Current Account for Individuals Fund Management Fund management fees increased 4.5% from the previous quar- ter, due to the recognition of performance fee, which occurs in the second and fourth quarters, as well as higher volumes. These effects were partially offset by changes in the product mix. Fixed Income: In the 2Q26, in Local Fixed Income, we ranked 1st in the ANBIMA (Brazilian Association of Financial and Capital Market Institutions) distribution Ranking, with R$6.0 billion in distributed volume and a 21.8% market share. Considering the last 12 months, we also ranked 1st, totaling R$63.2 billion in distributed volume and a 24.6% market share. Equities: On a 6-month basis, we participated in 11 transactions, totaling R$2.6 billion in volume (11.9% market share), ranking 2nd by number of transactions and 4th by volume in the Dealogic Ranking. Mergers and Acquisitions: On a 6-month basis, we participated in 19 transactions, totaling R$42.0 billion (27.9% market share), ranking 2nd by number of transactions and by transaction volume in the Dea- logic ranking. +8.7% 2Q26 x 1Q26 R$3.1 bn 2Q26 x 2Q25 The 12.8% increase compared to the first six months of 2025 occurred mainly due to growth in: (i) earned premiums, driven by higher sales and portfolio growth in indi- vidual life, credit life, mortgage and pro- tected card and payment; (ii) revenue from third-party insurance commissions; and (iii) higher financial margin, due to the increase in the balance and higher remuneration of our assets. Result from Insurance, Pension Plan and Premium Bonds Commissions and Fees and Insurance Management Discussion & Analysis > Commissions and Fees and Insurance Compared to the first six months of 2025, fund management fees increased 7.1%, mainly due to the growth in balance during the period. +0.9%

19 Non-interest Expenses Management Discussion & Analysis > Non-interest expenses Compared to the previous quarter, non-interest expenses increased by 3.3% in total and by 4.1% in Brazil. The growth was expected due to the seasonality of the first quarter. In this quarter, in addition to higher profit-sharing expenses, there was a seasonal effect from the increase in vacation provision, impacting personnel expenses allocated to each of the lines in the table below. In addition, the increase in transactional expenses was mainly related to higher civil contingencies provisions, seasonally lower in the first quarter, and commissioned sales expenses. In technology, there were higher expenses was driven by the increase in cloud processing volume. In other expenses, the increase was due to higher expenses related to marketing, due to the increase in advertising campaigns, driven du- ring the FIFA World Cup period, as well as events and third-party services. In Latin America, the reduction was due to exchange rate fluctuations, partially offset by higher provisions for employees’ vacation. Compared to the first half of 2025, non-interest expenses increased by 3.9% on a consoli- dated basis and by 4.1% in Brazil. The increase in personnel expenses, which were allocated to each of the lines in the table below, was due to the effects of the collective wage agreement, which granted a 5.68% salary adjustment to employees effective September 2025, as well as higher expenses related to profit sharing. The growth in technology expenses was driven by the increase in cloud processing volume and higher system development expenses. In other expenses, the increase was mainly related to higher marketing expenses due to the FIFA World Cup. In Latin America, the increase was mainly due to higher expenses related to employee salary adjustments and the impact of ex- change rate fluctuations. R$16.7 bn Non-interest expenses +3.3% +3.1% 2Q26 x 1Q26 2Q26 x 2Q25 Number of Employees - in thousands Branches and Client Service Branches 38.5 38.4 38.0 38.0 37.936.7 36.5 36.3 36.2 36.0 38.0 38.8 38.3 37.1 37.4 36.3 37.1 36.4 34.9 35.5 2Q25 3Q25 4Q25 1Q26 2Q26 Trailing 12-month Efficiency Ratio (%) Trailing 12-month Efficiency Ratio in Brazil (%) Quarterly Efficiency Ratio (%) Quarterly Efficiency Ratio in Brazil (%) Efficiency Ratio The efficiency ratio is obtained by dividing the Non-Interest Expen- ses by the sum of Managerial Financial Margin, Commissions and Fees, Result of Insurance, Pension Plan and Premium Bonds Opera- tions and Tax Expenses (ISS, PIS, COFINS and Other Taxes). 95.7 93.6 92.5 91.5 90.4 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 252 251 252 250 249 372 368 324 300 298 2,114 1,998 1,953 1,817 1,663 2,738 2,617 2,529 2,367 2,210 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Latin America and IBBA CSBs - Brazil Brick and Mortar Branches - Brazil In R$ million 2Q26 1Q26 D 2Q25 D 1H26 1H25 D Commercial and Administrative (personnel) (6,531) (6,482) 0.7% (6,564) -0.5% (13,013) (12,612) 3.2% Transactional (personnel, operations and service) (4,124) (3,917) 5.3% (3,985) 3.5% (8,040) (7,940) 1.3% Technology (personnel and infrastructure) (3,109) (3,087) 0.7% (2,978) 4.4% (6,196) (5,812) 6.6% Other Expenses (802) (503) 59.3% (599) 33.8% (1,305) (1,056) 23.5% Total - Brazil (14,566) (13,989) 4.1% (14,127) 3.1% (28,555) (27,420) 4.1% Latin America (ex-Brazil) (2,162) (2,199) -1.7% (2,092) 3.3% (4,361) (4,250) 2.6% Total (16,728) (16,188) 3.3% (16,219) 3.1% (32,916) (31,670) 3.9%

20 Balance Sheet Management Discussion & Analysis > Balance Sheet Total assets increased by 0.8% in the quarter. The reduction of R$44.6 billion in interbank investments, due to the decrease in secu- rities purchased under agreements to resell, was offset by increases of: (i) R$63.0 billion in securities and derivatives, mainly in govern- ment securities; and (ii) R$15.5 billion in the balance of operations with credit granting characteristics, driven by growth in the indivi- duals portfolio, mainly in private payroll loans and mortgage loans, and in the companies portfolio, both in the very small, small and middle market segment and in corporate loans. There was also growth in the Latin America portfolio. The 11.3% increase in total assets from the same period of the previous year occurred mainly due to increases of: (i) R$140.6 billion in securities and derivatives, especially in government securities; (ii) R$87.4 billion in operations with credit granting characteristics, both in the individuals and com- panies portfolios in Brazil, and in the Latin America portfolio; and (iii) R$41.9 billion in interbank and interbranch accounts, resulting from the increase in the balance of card payment transactions. The increase in liabilities from the previous quarter occurred mainly due to: (i) an increase of R$34.5 billion in deposits, especially in time deposits; and (ii) an increase of R$12.2 billion in technical provisions for insurance, pension plan and premium bonds, due to the higher remuneration of provisions, in addition to the net gain of pension plan funds. These movements were partially offset by a reduction of R$45.6 billion in securities sold under repurchase agreements. The 11.3% increase in liabilities from the same period of the previous year occurred mainly due to: (i) an increase of R$114.7 billion in de- posits, especially in time deposits; (ii) an increase of R$58.0 billion in other liabilities; and (iii) an increase of R$50.0 billion in securities sold under repurchase agreements. Stockholders’ equity increased by R$8.4 billion in the quarter, mainly due to the incorporation of net income for the period, partially offset by the payment of dividends and interest on own capital. Compared to the same period of the previous year, stockholders’ equity in- creased by R$7.7 billion, also due to the incorporation of net income for the period, partially offset by the payment of dividends and inte- rest on own capital, in addition to the acquisition of treasury shares. Liabilities (In R$ million, end of period) 06/30/2026 03/31/2026 D 06/30/2025 D Current and Long-Term Liabilities 3,009,115 2,990,324 0.6% 2,688,498 11.9% Deposits 1,134,485 1,099,998 3.1% 1,019,760 11.3% Securities sold under repurchase agreements 482,856 528,406 -8.6% 432,862 11.5% Debt instruments 423,499 419,894 0.9% 402,470 5.2% Borrowing and Onlending 132,402 136,916 -3.3% 119,493 10.8% Derivatives 92,228 88,588 4.1% 74,149 24.4% Interbank and Interbranch Accounts 113,822 109,359 4.1% 118,199 -3.7% Provisions for financial guarantees, credit commitments and credits to be released 2,531 2,314 9.4% 1,514 67.2% Technical provision for insurance, pension plan and premium bonds 384,164 371,959 3.3% 336,372 14.2% Other provisions 16,807 16,795 0.1% 16,059 4.7% Current and deferred tax liabilities 21,405 19,259 11.1% 20,720 3.3% Other liabilities 204,916 196,836 4.1% 146,900 39.5% Stockholders' Equity 208,512 200,098 4.2% 200,815 3.8% Non-controlling Interests 9,213 9,270 -0.6% 8,737 5.4% Total Liabilities and Equity 3,226,840 3,199,692 0.8% 2,898,050 11.3% Assets (In R$ million, end of period) 06/30/2026 03/31/2026 D 06/30/2025 D Current and Long-term Assets 3,189,122 3,162,262 0.8% 2,863,268 11.4% Cash 35,351 39,723 -11.0% 32,177 9.9% Interbank Investments 312,547 357,134 -12.5% 278,452 12.2% Securities and Derivatives 1,124,698 1,061,659 5.9% 984,058 14.3% Operations with credit granting characteristics 1,234,786 1,219,313 1.3% 1,147,354 7.6% Loan, lease and other credit operations 1,082,375 1,071,165 1.0% 1,011,835 7.0% Securities 204,329 199,198 2.6% 188,268 8.5% (Provision for expected credit loss) (51,918) (51,050) 1.7% (52,749) -1.6% Interbank and Interbranch Accounts 297,718 296,771 0.3% 255,829 16.4% Current and deferred tax assets 95,347 93,261 2.2% 87,955 8.4% Other Assets 88,675 94,401 -6.1% 77,443 14.5% Permanent Assets 37,718 37,430 0.8% 34,782 8.4% Total Assets 3,226,840 3,199,692 0.8% 2,898,050 11.3%

21 Credit Portfolio Management Discussion & Analysis > Credit Portfolio Credit Portfolio with Financial Guarantees Provided and Private Securities (Individuals and Companies) - Brazil Payroll loans R$81.3 bn As of 06/30/26 +3.5% vs Mar-26 +11.7% vs Jun-25 Credit cards R$150.4 bn As of 06/30/26 +0.1% vs Mar-26 +6.6% vs Jun-25 The private payroll loan portfolio increased 14.3% in the quarter, mainly due to the higher origination of payroll-deducted cre- dit. The public sector portfolio increased 1.8%, due to the creation of a dedicated structure for public servants in internal channels. The 0.5% reduction in the INSS (Brazilian Social Security Institute) sector was due to the discontinuation of opera- tions in the external channel, in line with the strategy of strengthening primary ban- king relationships through proprietary channels. 47.9 11.1 22.2 80% 20% Transactors² Installments with interest Revolving credit + overdue loans¹ Portfolio by origination (%) 2ⁿᵈ Quarter of 2026 Branches Itaú Consignado S.A. Portfolio by sector (R$ billion) 2ⁿᵈ Quarter of 2026 INSS Private sector Public sector Mortgage loans (Individuals) R$152.2 bn As of 06/30/26 +3.9% vs Mar-26 91.4% of the mortgage portfolio is Individuals Originations | 2ⁿᵈ Quarter of 2026 R$13.5 bn +63.6% vs Jun-25 81.1% of total mortgage credit is originated by borrowers Loan-to-value (individuals) Ratio of the amount of the financing to the total value of real-estate property. 55.4% 39.1% Vintage (quartely average) Vehicle loans (individuals) R$35.1 bn As of 06/30/26 -1.7% vs Mar-26 -3.3% vs Jun-25 (1) Includes NPL more than one day overdue; (2) Includes installments without interest. Originations | 2ⁿᵈ Quarter of 2026 R$4.4 bn +3.0% vs Jun -25 45 months 30% Average Ticket R$53.2 thousand Average Term % Average Down Payment Loan-to-value Vintage (quarterly average) +13.3% vs Jun-25 Portfolio Corporate loans R$474.9 bn As of 06/30/26 The corporate loans portfolio increased 4.4% in the quarter, mainly driven by cli- ents in the infrastructure and energy sec- tors. In addition, it increased 10.1% from the same period of the previous year. Ex- cluding the effect of foreign exchange vari- ation, the portfolio would have grown by 11.2% compared to the previous year. +4.4% vs Mar-26 Very small, small and middle market R$307.4 bn As of 06/30/26 The very small, small and middle market companies loan portfolio increased 1.5% in the quarter and 11.6% from the same peri- od of the previous year. Both movements occurred mainly due to the growth of the government programs. +1,5% vs Mar-26 34.0% 32.2% 33.3% 9.2% 11.7% 8.7% 8.9% 7.9% 8.8% 6.9% 6.7% 6.6% 4.9% 4.3% 5.3% 36.1% 37.2% 37.3% Credit Portfolio without Financial Guarantees Provided and Private Securities by Vintage In R$ billion q > = 5 q - 4 q - 3 q - 2 q - 1 Actual quarter (q) 1,082 1,071 1,012 2Q26 1Q26 2Q25 +10.1% vs Jun-25 +11.6% vs Jun-25 67.0% Market share of origination 55.1% Among private banks 85.8% 86.4% 86.2% 5.8% 5.7% 5.7% 8.4% 7.8% 8.0% Jun-25 Mar-26 Jun-26

22 1,531 1,570 1,702 1,667 1,718 1,325 1,363 1,480 1,434 1,494 1,268 1,278 1,357 1,350 1,380 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 95.7% 93.7% 91.7% 94.1% 92.4% 82.8% 81.4% 79.7% 81.0% 80.3% Funding Management Discussion & Analysis > Funding Funding from clients increased 3.4% in the quarter, mainly due to the increase of R$34.0 billion in time deposits, mainly in Bra- zil. The increase of 13.0% from the same period of the previous year occurred mainly due to: (i) an increase of R$107.2 billion in time deposits, particularly in Brazil; and (ii) an increase of R$62.0 billion in funds from bills, structured operations certificates and repurchase agreements, mainly in financial and real estate bills. Assets under custody increased 3.6% in the quarter, mainly dri- ven by own products, especially treasury products. In the last 12 months, the increase of 21.5% occurred mainly due to own pro- ducts, driven by treasury and offshore products. Portfolio¹ / Funding from clients and other funding (1) Funds from Bills include: Real Estate, Mortgage, Financial, Credit and Similar Notes. Own debentures are linked to Repurchase Agreements. From 4Q25, Repurchase Agreements involving third-party securities were incorporated. For better comparability, historical data has been reclassified. (2) Includes installments of subordinated debt not included in the Tier II Reference Equity. (3) Balance related to institutional and corporate clients.(4) From 4Q25 onwards, considers the Latin American portfolio and funds. For better comparability, historical data has been reclassified. Loans¹ and funding Portfolio¹ / Funding from clients and other funding net of reserve required by BACEN and Cash Loan portfolio¹ Funding from clients and other funding net of reserve required by BACEN and Cash (1) Includes private securities and other credits. Loan portfolio¹ Funding from clients and other funding In R$ billion In R$ million, end of period 2Q26 1Q26 D 2Q25 D Funding from Clients (A) 1,500,278 1,451,095 3.4% 1,327,787 13.0% Demand Deposits 127,671 123,088 3.7% 123,475 3.4% Savings Deposits 172,240 172,249 0.0% 173,230 -0.6% Time Deposits 822,952 788,966 4.3% 715,703 15.0% Funds from Bills, Structured Operations Certificates and Repurchase Agreements 1 377,415 366,792 2.9% 315,379 19.7% Other Funding (B) 217,946 216,224 0.8% 203,623 7.0% Onlending 30,624 31,112 -1.6% 18,705 63.7% Borrowing 101,778 105,805 -3.8% 100,788 1.0% Securities Obligations Abroad 78,490 72,449 8.3% 76,876 2.1% Other2 7,054 6,859 2.9% 7,254 -2.8% Total (A) + (B) 1,718,223 1,667,318 3.1% 1,531,410 12.2% Own Products 3,371,078 3,240,214 4.0% 2,815,766 19.7% Open Platform 452,943 437,777 3.5% 395,253 14.6% Assets under Management 3,824,020 3,677,991 4.0% 3,211,019 19.1% Fiduciary Management and Custody3 657,194 648,901 1.3% 478,555 37.3% Assets under Custody4 4,481,215 4,326,892 3.6% 3,689,574 21.5%

23 12.0% 12.3% 1.4% 0.8% -0.3% -0.1% 1.5%² 13.4% 13.8% Tier I Mar-26 Net Income in the quarter Dividends and Interest on Own Capital Risk-Weighted Assets¹ Tier I Jun-26 In R$ million Jun-26 Mar-26 Jun-25 HQLA 380,866 371,058 346,084 Potential Cash Outflows 188,536 190,159 161,856 LCR (%) 202.0% 195.1% 213.8% Capital, Liquidity and Market Ratios Itaú Unibanco assesses the risk adequacy of its capital, represented by the regulatory capital for credit, market and operational risks, as well as the capital necessary to cover other risks, in accordance with the rules disclosed by the Central Bank of Brazil to implement the Basel III capital requirements in Brazil. R$217, 7 bilhões Tier I Capital Ratio Common Equity Tier I (CET I) Additional Tier I (AT1) (1) Includes Prudential and Equity adjustments. (2) Considering the limit of 1.5% for AT1, according to CMN Res. No. 4,958. Without this limit, the AT1 would be 1.7%. Capital Ratios Main changes in the quarter Referential Equity: growth of 5.4% driven by the net income for the period and the issuance of perpetual subordinated debt, partially offset by the payment of interest on own capital. The common equity increased by 4.3%. RWA: increased by R$21.1 billion, mainly due to the portion related to the capital required for credit risk, partially offset by the reduction in the market risk portion. BIS ratio: increased by 0.6 p.p. from March 2026, mainly reflecting the result for the period and the issuance of perpetual subordinated debt, partially offset by the payment of interest on own capital and by the growth in RWA. In June 2026, the BIS ratio was 3.8 p.p. above the minimum required, including capital buffers. Liquidity Ratios These ratios are calculated based on the methodology defined by the Brazili- an Central Bank, which is in line with the Basel III international guidelines. Liquidity Coverage Ratio (LCR) The average LCR in the quarter reached 202.0%, above the 100% limit, which means that we have sufficient resources consistently available to cover losses in stress sce- narios. Net Stable Funding Ratio (NSFR) The NSFR was 122.1% at the end of the quarter, above the 100% limit, which means that we have stable resources available to support the stable resources required in the long term. For 2026, the minimum liquidity ratio indicator required by the Brazilian Central Bank is 100%. Value at Risk - VaR1 This is one of the main market risk indicators, and a statisti- cal metric that quantifies the potential economic losses which are expected in normal market conditions. (1) Values represented above consider a 1-day time horizon and a 99% confidence level. Further information on risk and capital management is avai- lable on our Investor Relations website at www.itau.com.br/ investor-relations, in the section Results and Reports - Re- gulatory Reports - Pillar 3. Management Discussion & Analysis > Capital and Risk In R$ million, end of period 2Q26 1Q26 VaR by Risk Factor Interest Rates 1,669 2,038 Currency 72 52 Shares on the Stock Exchange 47 45 Commodities 31 48 Diversification Effects (216) (312) Total VaR 1,603 1,871 Maximum VaR in the quarter 1,997 1,871 Average VaR in the quarter 1,689 1,288 Minimum VaR in the quarter 1,454 1,076 In R$ million Jun-26 Mar-26 Jun-25 Available Stable Funding 1,528,168 1,491,577 1,393,627 Required Stable Funding 1,251,850 1,222,668 1,150,712 NSFR (%) 122.1% 122.0% 121.1% In R$ million, end of period 2Q26 1Q26 Common Equity Tier I 194,742 186,771 Tier I (Common Equity + Additional Capital) 220,973 209,183 Referential Equity (Tier I and Tier II) 242,885 230,527 Total Risk-weighted Assets (RWA) 1,581,951 1,560,810 Credit Risk-weighted Assets 1,343,634 1,310,658 Operational Risk-weighted Assets 181,754 181,754 Market Risk-weighted Assets 56,563 68,398 Common Equity Tier I Ratio 12.3% 12.0% Tier I Capital Ratio¹ 13.8% 13.4% BIS Ratio (Referential Equity / Total Risk-weighted Assets) 15.4% 14.8% Note: The ratios were calculated based on the Prudential information, which includes financial institutions, consórcio managers, payment institutions, companies that acquire operations or which directly or indirectly assume credit risk and investment funds in which the conglomerate retains substantially all of the risks and benefits. (1) Considering the limit of 1.5% for AT1, according to CMN Res. No. 4,958. Without this limit, the Tier 1 Capital ratio would be 14.0% in Jun-26.

24 Results by Region We present below the income statement segregated between our operations in Brazil, which includes units abroad, excluding Latin Ameri- ca, and our operations in Latin America (excluding Brazil). • Our Operations in Brazil¹ represented 94.6% of the recurring managerial result in the quarter. • In Latin America operations, ROE increased by 0.3 p.p. compared to the previous quarter and closed the second quarter of 2026 at 12.3%. Brazil¹ (in R$ million, end of period) Latin America (in R$ million, end of period) Main foreign exchange variations compared to the Brazilian Real (BRL) - June, 2026 (1) Includes units abroad, ex-Latin America. (2) The result from Insurance includes Revenue from Insurance, Pension Plans and Premium Bond Operations before Retained Claims. (3) Includes Tax Expenses (ISS, PIS, COFINS and other). (4) The Annualized Recurring Managerial Return was calculated by dividing the Recurring Managerial Result by the Average Stockholders’ Equity. This result was then multiplied by the number of periods in the year to derive the annualized rate. Note: Information for Latin America is presented in the nominal currencies. BRL R$5.177 - 0.8% - 5.1% vs. Mar-26 vs. Jun-25 Colombian Peso 662.69 vs. Mar-26 - 5.5% vs. Jun-25 - 11.2% Uruguayan Peso vs. BRL 7.76 vs. Mar-26 - 0.2% vs. Jun-25 + 6.1% Chilean Peso vs. BRL 178.22 vs. Mar-26 + 0.4% vs. Jun-25 + 4.4% Paraguayan Guarani vs. BRL 1,172 vs. Mar-26 - 5.3% vs. Jun-25 - 19.5% vs. U.S. Dollar vs. BRL Management Discussion & Analysis > Activities Abroad 2Q26 1Q26 D 2Q25 D 1H26 1H25 D Operating Revenues 44,249 43,132 2.6% 42,041 5.3% 87,382 82,943 5.4% Managerial Financial Margin 30,749 29,636 3.8% 29,005 6.0% 60,384 57,141 5.7% Financial margin with clients 29,584 28,574 3.5% 27,998 5.7% 58,157 55,113 5.5% Financial margin with the Market 1,165 1,062 9.7% 1,007 15.7% 2,227 2,028 9.8% Commissions and Fees 10,097 10,052 0.5% 9,869 2.3% 20,148 19,692 2.3% Revenues from Insurance ² 3,403 3,445 -1.2% 3,167 7.5% 6,849 6,109 12.1% Cost of Credit (9,545) (9,418) 1.3% (8,751) 9.1% (18,963) (17,571) 7.9% Expected loss expenses (9,800) (9,621) 1.9% (8,857) 10.6% (19,421) (17,608) 10.3% Discounts Granted (1,111) (907) 22.5% (1,018) 9.1% (2,018) (2,222) -9.2% Recovery of Loans Written Off as Losses 1,366 1,110 23.0% 1,123 21.6% 2,476 2,259 9.6% Retained Claims (420) (458) -8.1% (383) 9.8% (878) (769) 14.1% Other Operating Expenses (17,389) (16,628) 4.6% (16,886) 3.0% (34,018) (32,830) 3.6% Non-interest expenses (14,566) (13,988) 4.1% (14,127) 3.1% (28,554) (27,420) 4.1% Tax Expenses and Other ³ (2,824) (2,640) 7.0% (2,759) 2.4% (5,463) (5,410) 1.0% Income before Tax and Minority Interests 16,894 16,629 1.6% 16,021 5.5% 33,523 31,772 5.5% Income Tax and Social Contribution (4,994) (4,882) 2.3% (5,101) -2.1% (9,877) (10,269) -3.8% Minority Interests in Subsidiaries (167) (124) 34.9% (144) 15.8% (291) (275) 5.8% Recurring Managerial Result 11,733 11,623 0.9% 10,776 8.9% 23,355 21,228 10.0% Share 94.6% 94.6% 0.1 p.p. 93.6% 0.9 p.p. 94.6% 93.8% 0.8 p.p. Return on Average Equity - Annualized 4 25.7% 26.4% - 0.7 p.p. 24.4% 1.3 p.p. 26.0% 23.9% 2.1 p.p. 2Q26 1Q26 D 2Q25 D 1H26 1H25 D Operating Revenues 3,736 3,690 1.2% 3,787 -1.4% 7,426 7,679 -3.3% Managerial Financial Margin 2,739 2,690 1.8% 2,841 -3.6% 5,429 5,786 -6.2% Financial margin with clients 2,973 2,932 1.4% 2,990 -0.6% 5,905 6,033 -2.1% Financial margin with the Market (234) (242) -3.2% (149) 56.7% (476) (247) 92.8% Commissions and Fees 931 941 -1.0% 913 2.1% 1,873 1,825 2.6% Revenues from Insurance ² 66 59 12.1% 34 93.2% 124 68 82.3% Cost of Credit (594) (534) 11.1% (691) -14.1% (1,128) (1,395) -19.2% Expected loss expenses (679) (619) 9.7% (807) -15.8% (1,299) (1,551) -16.3% Discounts Granted (36) (42) -14.2% (41) -10.9% (78) (98) -20.4% Recovery of Loans Written Off as Losses 122 127 -4.1% 157 -22.1% 249 254 -1.8% Retained Claims 12 (12) -198.0% (3) -551.3% (0) (5) -94.9% Other Operating Expenses (2,221) (2,246) -1.1% (2,133) 4.1% (4,467) (4,341) 2.9% Non-interest expenses (2,162) (2,199) -1.7% (2,092) 3.3% (4,361) (4,250) 2.6% Tax Expenses and Other ³ (59) (47) 25.8% (41) 45.5% (106) (90) 17.5% Income before Tax and Minority Interests 933 897 4.1% 960 -2.8% 1,830 1,938 -5.6% Income Tax and Social Contribution (49) (56) -12.6% (72) -31.8% (106) (184) -42.5% Minority Interests in Subsidiaries (210) (181) 16.3% (156) 34.9% (391) (346) 13.1% Recurring Managerial Result 674 660 2.2% 732 -8.0% 1,333 1,408 -5.3% Share 5.4% 5.4% 0.1 p.p. 6.4% - 0.9 p.p. 5.4% 6.2% - 0.8 p.p. Return on Average Equity - Annualized 4 12.3% 12.0% 0.3 p.p. 14.2% - 1.9 p.p. 12.2% 13.6% - 1.5 p.p.

25 Results by Business Segment Management Discussion & Analysis > Results by Business Segment The recurring managerial result remained stable in the quarter. The financial margin with clients increased mainly due to the higher average volume of credit, especially in the mort- gage loans, private payroll and government programs for small companies portfolios, in addi- tion to the positive effect of the higher number of days in the second quarter. There was also an increase in commissions and fees, resulting from the recognition of performance fee in the quarter, in addition to higher gains from brokerage services for individuals. Both increases were partially offset by: (i) higher non-interest expenses, which are seasonally lower in the first quarter; and (ii) a higher cost of credit, due to the increase in expected loss expenses, in line with the growth of the loan portfolio. The recurring managerial result increased 11.1% from the same period of the previous year. This was mainly due to the increase in the financial margin with clients, related to the higher average volume of credit, in addition to the growth in the result from insurance, pension plan and premium bonds, driven by higher earned premiums, mainly in credit life, individual life and mortgage. These movements were partially offset by higher non-interest expenses, due to higher transactional and technology expenses, in addition to the increase in the cost of credit, following the expansion of the loan portfolio. Retail - Recurring Managerial Result R$5.5 bn stable +11.1% 2Q26 x 1Q26 2Q26 x 2Q25 Loan Portfolio In R$ billion Jun-26 R$613.9 billion +2.4% x Mar-26 The Pro Forma financial statements of the Retail Business, Wholesale Business and Activities with the Market and Corporation segments presented below are based on managerial information derived from internal models which more accurately reflect the activities of the business units. Retail Business Retail business products and services offered to both current account and non-current account holders include: personal loans, mortgage loans, payroll loans, credit cards, acquiring services, vehicle financing, investment, insurance, pension plans and premium bond products, among others. Current account holders are segmented into: (i) Retail; (ii) Uniclass; (iii) Personnalité; and (iv) Very Small and Small Companies. In R$ million 2Q26 1Q26 D 2Q25 D Operating Revenues 30,243 29,439 2.7% 28,361 6.6% Managerial Financial Margin 20,251 19,567 3.5% 18,610 8.8% Commissions and Fees 6,825 6,717 1.6% 6,814 0.2% Revenues from Insurance, Pension Plans and Premium Bonds Operations before Retained Claims 3,168 3,155 0.4% 2,937 7.9% Cost of Credit (8,630) (8,477) 1.8% (8,056) 7.1% Retained Claims (415) (455) -8.8% (380) 9.0% Other Operating Expenses (13,466) (12,854) 4.8% (12,752) 5.6% Income before Tax and Minority Interests 7,732 7,653 1.0% 7,173 7.8% Income Tax and Social Contribution (2,096) (2,069) 1.3% (2,104) -0.4% Minority Interests in Subsidiaries (146) (92) 58.5% (127) 14.2% Recurring Managerial Result 5,491 5,493 0.0% 4,941 11.1% - - Recurring Return on Average Allocated Capital 27.4% 28.5% -1.1 p.p. 28.0% -0.6 p.p. Efficiency Ratio (ER) 41.2% 40.5% 0.7 p.p. 41.8% -0.6 p.p. 558.2 565.3 592.3 599.7 613.9 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26+10.0% x Jun-25

26 The recurring managerial result decreased 0.6% in the quarter. The growth in the financial margin with clients, due to the higher result from structured operations and the increase in liabilities’ margin, was more than offset by: (i) lower commissions and fees, due to lower gains from brokerage services; and (ii) higher non-interest expenses, which are seasonally lower in the first quarter. The recurring managerial result increased by 4.1% compared to the same quarter of the previous year, mainly driven by the positive impact of the tax benefit from interest on own capital. On the other hand, the financial margin with clients decreased due to the lower result from structured operations, in addition to the increase in the cost of credit, driven by the growth in expected loss expenses in Brazil. Wholesale - Recurring Managerial Result R$5.6 bn -0.6% +4.1% 2Q26 x 1Q26 2Q26 x 2Q25 Wholesale Business The Wholesale Business comprises: i) the activities of Itaú BBA, the unit responsible for commercial operations with large companies and for investment banking services; ii) the activities of our units abroad; iii) the products and services offered to high-net-worth clients (Private Banking), in addition to middle market companies and institutional clients. Activities with the Market + Corporation This includes: (i) results of the capital surplus, excess subordinated debt and the net balance of tax assets and liabilities; (ii) financial margin with the market; (iii) costs of Treasury operations; and (iv) equity pickup from companies not linked to Retail or Wholesale business. Results by Business Segment Management Discussion & Analysis > Results by Business Segment In R$ million 2Q26 1Q26 D 2Q25 D Operating Revenues 2,517 2,289 9.9% 2,330 8.0% Managerial Financial Margin 2,269 1,977 14.8% 2,142 5.9% Commissions and Fees 166 159 4.2% 107 54.6% Revenues from Insurance, Pension Plans and Premium Bonds Operations before Retained Claims 82 153 -46.3% 81 2.0% Other Operating Expenses (612) (609) 0.4% (719) -14.9% Income before Tax and Minority Interests 1,905 1,680 13.4% 1,611 18.2% Income Tax and Social Contribution (589) (519) 13.5% (426) 38.2% Minority Interests in Subsidiaries (14) (18) -18.6% (9) 50.3% Recurring Managerial Result 1,302 1,143 13.9% 1,175 10.8% Recurring Return on Average Allocated Capital 12.4% 11.7% 0.7 p.p. 10.2% 2.2 p.p. Efficiency Ratio (ER) 19.2% 21.8% -2.6 p.p. 24.4% -5.2 p.p. In R$ million 2Q26 1Q26 D 2Q25 D Operating Revenues 15,225 15,094 0.9% 15,138 0.6% Managerial Financial Margin 10,969 10,782 1.7% 11,094 -1.1% Commissions and Fees 4,037 4,116 -1.9% 3,860 4.6% Revenues from Insurance, Pension Plans and Premium Bonds Operations before Retained Claims 219 196 11.8% 183 19.4% Cost of Credit (1,508) (1,475) 2.3% (1,387) 8.8% Retained Claims 6 (15) - (5) - Other Operating Expenses (5,533) (5,411) 2.2% (5,548) -0.3% Income before Tax and Minority Interests 8,190 8,192 0.0% 8,197 -0.1% Income Tax and Social Contribution (2,359) (2,351) 0.3% (2,642) -10.7% Minority Interests in Subsidiaries (218) (195) 11.4% (163) 33.4% Recurring Managerial Result 5,614 5,646 -0.6% 5,392 4.1% Recurring Managerial Return on Average Allocated Capital 27.4% 27.6% -0.2 p.p. 26.7% 0.7 p.p. Efficiency Ratio (ER) 33.3% 32.9% 0.4 p.p. 33.3% 0.0 p.p. Loan Portfolio In R$ billion Jun-26 R$766.1 billion +2.1% x Mar-26 Wholesale Business - Brazil In R$ million 2Q26 1Q26 D 2Q25 D Operating Revenues 11,255 11,162 0.8% 11,201 0.5% Cost of Credit (915) (941) -2.8% (695) 31.6% Recurring Managerial Result 4,811 4,853 -0.9% 4,578 5.1% - - 0.0% - 0.0% Recurring Managerial Return on Average Allocated Capital 32.6% 32.6% 0.0 p.p. 31.2% 1.4 p.p. Efficiency Ratio (ER) 25.2% 24.1% 1.1 p.p. 25.7% -0.5 p.p. Loan Portfolio In R$ billion Jun-26 R$538.9 billion +2.0% x Mar-26 Below we present the figures for the Wholesale Business in Brazil, which are included in the income statement for the Wholesale Business, above. +7.9% x Jun-25 +7.5% x Jun-25

27 Global Footprint We present the countries, activities* and total number of Itaú Unibanco employees. Our business abroad focuses on the following activities: Corporate & Investment Banking 1 Asset Management Private Banking Retail 2 3 4 *Represents the totality of our operations abroad. (1) We will continue to serving (i) local and regional corporate clients through our Itaú Unibanco S.A. representative office in Argentina; and (ii) Argentine individuals in the Wealth and Private Banking segments exclusively through our international units outside Argentina. (2) On December 22, 2025, we announced the agreement for the sale of the Retail opera- tions in Colombia and Panama to Banco de Bogotá, completed on July 31, 2026. Main Countries Employees Branches & CSBs ATMs4 Uruguay1 1,343 21 65 Chile 4,638 127 134 Paraguay 1,382 29 271 Colombia2 1,758 60 111 Latin America3 9,121 237 581 Other countries 651 - - Total 90,429 2,210 11,822 Note: The Global Footprint map does not include localities and regions in run-off or closing operations; (1) Does not include OCA’s 29 Points of Service and started to incorporate Handy employees as of 1Q26.(2) Includes employees in Panamá; (3) Latin America ex-Brazil and Argentina (Chile, Colombia, Panama, Paraguay and Uruguay).; 4)Includes electro- nic service branches (ESBs) and service points at third-party locations. Do not consider Banco24Horas ATMs. Note: Starting in 4Q25, we began reporting Latin America results by country using nominal currency. (1) Minority interests are calculated based on the accounting results of the transaction in BRGAAP. Itaú Uruguay • Higher financial margin with clients due to the increase in the loan portfolio and in funding from clients, both growths more than offset by the negative effect of foreign exchange variation; • Increase in expenses from the previous quarter, mainly related to card operations. Itaú Paraguay • Higher financial margin with clients due to higher credit spread compared to the previous quarter; • Higher expected loss expenses due to increased delinquency in the Retail segment; • Lower expenses due to lower profit-sharing pro- visions. Itaú Chile • Higher margin with clients due to a larger loan portfolio; • Improvement in the margin with the market due to lo- wer losses on the trading desk; • Higher cost of credit due to provisions for Corporate clients resulting from delinquency. Highlights of Latin America in nominal currency, using the managerial concept. 1 2 2 In R$ million (in nominal currency) 2Q26 1Q26 D 2Q26 1Q26 D 2Q26 1Q26 D Operating Revenues 2,033 1,954 4.0% 591 557 6.1% 1,054 1,116 -5.6% Managerial Financial Margin 1,627 1,556 4.6% 409 382 7.0% 665 727 -8.5% Financial Margin with Clients 1,915 1,869 2.4% 369 346 6.5% 648 682 -5.0% Financial Margin with the Market (288) (314) -8.2% 40 36 11.8% 17 45 -62.0% Commissions and Fees 406 398 1.9% 116 116 0.3% 388 389 -0.2% Result from Insurance, Pension Plan and Premium Bonds - - - 66 58 12.1% - - - Cost of Credit (379) (338) 11.9% (124) (94) 32.4% (93) (108) -14.6% Expected Loss Expenses (481) (448) 7.4% (136) (96) 41.6% (64) (81) -21.7% Discounts Granted (1) (11) -91.5% (3) - - (33) (31) 6.1% Recovery of Loans Written Off as Losses 104 121 -14.3% 14 2 542.2% 4 4 -0.4% Retained Claims - - - 12 (12) - - - - Other Operating Expenses (1,392) (1,394) -0.2% (275) (287) -4.1% (540) (534) 1.1% Non-Interest Expenses (1,349) (1,359) -0.7% (262) (276) -4.9% (538) (534) 0.8% Tax Expenses for ISS, PIS, COFINS and Other Taxes (43) (36) 21.1% (13) (11) 16.3% (2) 0 - Income before Tax and Minority Interests 262 221 18.6% 204 164 24.6% 421 474 -11.1% Income Tax and Social Contribution 119 124 -3.7% (43) (29) 50.7% (114) (149) -23.9% Minority Interests in Subsidiaries ¹ (210) (181) 16.3% - - - - - - Recurring Net Income 171 164 4.3% 161 135 19.1% 307 324 -5.2% Return on Average Equity - Annualized 4.8% 4.5% 0.3 p.p. 21.5% 18.6% 2.9 p.p. 34.1% 38.9% -4.8 p.p. Efficiency Ratio 67.8% 70.8% -3.0 p.p. 44.5% 51.8% -7.3 p.p. 51.2% 47.8% 3.3 p.p. Itaú Chile Itaú Paraguay Itaú Uruguay

Additional Information

29 Comparison between BRGAAP1 and IFRS Management Discussion & Analysis > Comparison between BRGAAP and IFRS We present below the differences between our financial statements in BRGAAP and in International Financial Reporting Standards – IFRS. The complete financial statements under IFRS for the second quarter of 2026 are available at our website: www.itau.com.br/investor-relations. (1) BRGAAP represents accounting practices in force in Brazil for financial institutions, according to regulation of the Central Bank of Brazil; (2) Resulting from reclassifications of assets and liabilities and other effects of IFRS standards, detailed in the Stockholders’ Equity reconciliation table; (3) Resulted from the elimination of transactions between parent company and exclusive funds (particularly PGBL and VGBL funds), which are consolidated under IFRS; (4) Difference in accounting, particularly deffered taxes, which are now accounted for as net effect between Assets and Liabilities in each one of the consolidated companies; (5) Reconciliation of Controlling Stockholders' Equity is presented in the following table. Disclosure of results for the second quarter of 2026, according to International Financial Reporting Standards – IFRS R$ million Balance Sheet BRGAAP Adjustments and Reclassifications² IFRS BRGAAP Adjustments and Reclassifications² IFRS Jun/30/2026 Dec/31/2025 Total Assets 3,226,840 (24,715) 3,202,125 3,096,277 (30,108) 3,066,169 Cash, Compulsory Deposits and Financial Assets At Amortized Cost 3 2,162,219 32,662 2,194,881 2,133,423 (4,542) 2,128,881 (-) Provision for Expected Loss at Amortized Cost (52,001) 2,105 (49,896) (51,660) 2,591 (49,069) Financial Assets at Fair Value Through Other Comprehensive Income 180,115 (32,783) 147,332 160,421 (27,468) 132,953 (-) Expected Loss at Fair Value Through Other Comprehensive Income (421) - (421) (480) - (480) Financial Assets at Fair Value Through Profit or Loss 3 779,122 (24,445) 754,677 705,696 (326) 705,370 Insurance Contracts - 303 303 - 212 212 Tax Assets 4 95,085 (11,302) 83,783 92,810 (13,707) 79,103 Investments in Associates and Joint Ventures, Goodwill, Fixed Assets, Intangible Assets, Assets Held for Sale and Other Assets 62,721 8,745 71,466 56,067 13,132 69,199 Total Liabilities 3,009,115 (35,016) 2,974,099 2,890,647 (39,554) 2,851,093 Financial Assets at Amortized Cost 3 2,429,757 (20,122) 2,409,635 2,377,910 (25,380) 2,352,530 Financial Assets at Fair Value Through Profit or Loss 3 93,489 (156) 93,333 69,970 (172) 69,798 Provision for Expected Loss (Loan Commitments and Financial Guarantees) 2,531 - 2,531 1,794 (1) 1,793 Insurance and Private Pension Contracts 379,137 (3,631) 375,506 355,779 (2,526) 353,253 Provisions 18,663 (1) 18,662 17,791 - 17,791 Tax Liabilities 4 19,549 (7,530) 12,019 21,970 (10,388) 11,582 Other Liabilities 65,989 (3,576) 62,413 45,433 (1,087) 44,346 Total Stockholders' Equity 217,725 10,301 228,026 205,630 9,446 215,076 Non-controlling Interests 9,213 1,034 10,247 9,484 1,091 10,575 Total Controlling Stockholders' Equity 5 208,512 9,267 217,779 196,146 8,355 204,501 Adjustments and Reclassifications² Adjustments and Reclassifications² IFRS IFRSBRGAAPBRGAAP

30 Comparison between BRGAAP1 and IFRS Management Discussion & Analysis > Comparison between BRGAAP and IFRS Below is the reconciliation of Results to Stockholders’ Equity, with the conceptual description of major adjustments. (6) More details in the Financial Statements for the first half of 2026. R$ million Differences between IFRS and BRGAAP Financial Statements (a) Regulatory differences in BRGAAP for calculation of expected credit loss, such as minimum threshold for transactions past due for over 90 days and for renegotiations of loans that were written off.6 (b) Difference in the classification of financial assets between BRGAAP and IFRS, which have impacts on the measurement of these instru- ments When recognized at fair value. (c) In 2025, there was equalization in the estimate of write-off of financial assets, generating an effect on income in IFRS. (d) Regulatory difference in BRGAAP, which requires the amortization of goodwill for the term established in an external report for the return of future profitability and, in IFRS, there is no amortization of goodwill. (e) Regulatory differences in the designation of accounting hedge structures between BRGAAP and IFRS. Stockholders Equity * Jun/30/2026 2Q26 1Q26 2Q25 1H26 1H25 BRGAAP - Values Attributable to Controlling Stockholders 208,512 12,181 11,938 11,278 24,119 22,173 (a) Expected credit loss - Loan and lease operations and other financial assets 1,354 (133) (25) 227 (158) 380 (b) Classification of financial assets 148 (2) (26) 410 (28) 1,178 (c) Write-off of financial assets - - - (390) - (1,453) (d) Recognition of goodwill 6,144 117 51 165 168 349 (e) Derivatives used as hedge instruments 697 (261) (255) (546) (516) (922) Other 924 77 (47) (8) 30 (61) IFRS - Values Attributable to Controlling Stockholders 217,779 11,979 11,636 11,137 23,615 21,644 IFRS - Values Attributable to Minority Stockholders 10,247 345 239 261 584 461 IFRS - Values Attributable to Controlling Stockholders and Minority Stockholders 228,026 12,324 11,875 11,398 24,199 22,105 * Events net of tax effects Result* Result*Stockholders Equity *

31 Glossary Management Discussion & Analysis > Glossary Operating Revenues The sum of Managerial Financial Margin, Commissions and Fees and Result from Insurance, Pension Plan and Premium Bonds Operations before Retained Claims. Managerial Financial Margin The sum of the Financial Margin with Clients and the Financial Margin with the Market. Recurring Managerial Return on Average Equity – Annualized Obtained by dividing the Recurring Mana- gerial Result by the Average Stockholders’ Equity. The resulting amount is multiplied by the number of periods in the year to derive the annualized rate. The calcula- tion bases of returns were adjusted by the dividends proposed after the balance sheet closing dates, which have not yet been approved at the annual Stockhol- ders' or Board meetings. Recurring Managerial Return on Average Assets – Annualized Obtained by dividing the Recurring Mana- gerial Result by the Average Assets. Coverage by Stage Obtained by dividing the expected loss provision of the stage by the balance of operations of the respective stage. Efficiency Ratio Obtained by dividing the Non-Interest Expenses by the sum of Managerial Finan- cial Margin, Commissions and Fees, Result of Insurance, Pension Plan and Premium Bonds Operations and Tax Expenses (ISS, PIS, COFINS and Other Taxes). Recurring Managerial Result per Share Calculated based on the weighted avera- ge number of outstanding shares for the period, including stock splits when they take place. Dividends and Interest on Own Capital Net of Taxes Corresponds to the distribution of a por- tion of the profits to stockholders, paid or provisioned, declared and posted in Stockholders' Equity. Market Capitalization Obtained by multiplying the total number of outstanding shares (common and non- voting shares) by the average price per non-voting share on the last trading day of the period. Tier I Capital Ratio The sum of the Common Equity Tier I and the Additional Tier I Capital, divided by the Total Risk Weighted Assets. Cost of Credit Composed of the Result from Loan Los- ses, Discounts Granted and recovery of loans written of as losses. Annualized average rate of financial margin with clients Obtained by dividing the Financial Mar- gin with Clients by the average daily ba- lances of spread-sensitive operations, working capital and others. This figure is divided by the number of calendar days in the quarter and annualized (rising to 360) to obtain the annual rate. Executive Summary Managerial Financial Margin Financial margin with clients Consists of spread-sensitive operations, working capital and others. Spread- sensitive operations include: (i) the mar- gin on assets, which is the difference between the amount received from loan operations and corporate securities and the cost of money charged by treasury banking, and (ii) the liabilities margin, which is the difference between the cost of funding and the amount recei- ved from treasury banking. The working capital margin is the interest on wor- king capital at a fixed interest rate. Financial margin with the market Includes treasury banking, which mana- ges mismatches between assets and liabilities - Asset and Liability Manage- ment (ALM), terms, the rates of interest, foreign exchange and others, and trea- sury trading, which manages proprie- tary portfolios and may assume guiding positions, in compliance with the limits established by our risk appetite. Mix of Products Change in the composition of credit risk assets between periods. Average asset portfolio Includes the portfolio of credit and pri- vate securities, net of loans more than 60 days overdue, but excluding the ef- fects of average exchange rate varia- tions during the periods. Asset spreads Variations in the spreads on credit risk assets between periods. Credit Quality NPL Ratio (over 90 days) Calculated by dividing the balance of loans which have been non-performing for longer than 90 days by the total loan portfolio. Loans overdue for more than 90 days include the total balance of tran- sactions with at least one installment more than 90 days overdue. NPL Creation The balance of loans that became more than 90 days overdue during the quarter. Cost of Credit over Total Risk Calculated by dividing the Cost of Credit by the average value of the Loan Portfo- lio for the last two quarters. Commissions and Fees and Insurance Underwriting Margin The sum of earned premiums, retained claims. Combined Ratio The sum of retained claims, administrati- ve expenses, other operating income and expenses, tax expenses for ISS, PIS and COFINS and other taxes divided by ear- ned premiums.

32 Loan-to-Value Ratio of the financing amount to the va- lue of the underlying real estate. Credit Portfolio Funding Loan Portfolio over Gross Funding Obtained by dividing Loans by Gross Fun- ding (Funding from Clients, Funds from Acceptance and Issuance of Securities Abroad, Borrowing and Others) at the end of the period. Currency Includes cash, bank deposits of instituti- ons without reserve requirements, fo- reign currency deposits in Brazil, foreign currency deposits abroad, and cash and cash equivalents denominated in foreign currency. Capital, Liquidity and Market Indicators Value at Risk (VaR) A statistical metric that quantifies the potential economic loss to be expected in normal market conditions. The consolida- ted VaR of Itaú Unibanco is calculated based on a Historical Simulation of the bank’s total exposure to market risk, at a confidence level of 99%, a historical peri- od of four years (1000 business days) and a holding period of one day. In addition, using a conservative approach, the VaR is calculated daily, whether volatility- weighted or not, and the final VaR is whi- chever of the two methodologies is the most restrictive. Common Equity Tier I The sum of social capital, reserves and retained earnings, less deductions and prudential adjustments. Additional Tier I Capital Consists of instruments of a perpetual nature, which meet the eligibility require- ments. Tier I Capital The sum of the Common Equity Tier I and the Additional Tier I Capital. Tier II Capital Consists of subordinated debt instru- ments with defined maturity dates that meet the eligibility requirements. Total Capital The sum of the Tier I and Tier II Capital. Total Risk Weighted Assets Consists of the sum of the portions rela- ted to the credit risk exposur (RWACPAD), the market risk capital requirement (RWAMINT) and the operational risk capi- tal requirement (RWAOPAD). Results by Business Segment Retail Business Consists of the offering of banking pro- ducts and services to both current ac- count and non-current account holders. Products and services offered include: personal loans, credit cards, payroll loans, vehicle financing, mortgage loans, insu- rance, pension plan and premium bond products, and acquiring services, among others. Wholesale Business Covers the activities of Itaú BBA, the unit responsible for commercial operations with large companies and for investment banking services, the activities of our units abroad, and the products and servi- ces offered to high-net worth clients (Private Banking), middle market compa- nies and institutional clients. Activities with the Market + Corporation The Activities with the Market + Corpora- tion column presents the results of the capital surplus, excess subordinated debt and the net balance of tax assets and liabilities. It also includes the financial margin with the market, the costs of Treasury operations, the equity pickup from companies not linked to each seg- ment and our interest in Porto Seguro. Our Shares Book Value per Share Calculated by dividing the Stockholders' Equity on the last day of the period by the number of outstanding shares. Glossary Management Discussion & Analysis > Glossary

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Parent Company and Consolidated Complete Financial Statements Second quarter of 2026

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37 1H25 Management Report Highlights of the first six months of 2026 1H26 Recurring Managerial Result Credit Portfolio1 ROE Recurring Managerial R$24.7 billion R$1.5 trillion 24.5% Performance 1H26 X 1H25 Financial Margin with Clients R$64.1 billion 1H25 9.1% 9.6% 1H25 4.8% 37.3% -30 bps Efficiency Ratio Tier 1 Capital Ratio 13.8% -80 bps The growth of the total credit portfolio and the credit portfolio in Brazil was 9.6% compared to June, 2025. In Brazil, the credit portfolio for individuals grew 7.8%, mainly driven by the growth of mortgage loans and payroll loans. In very small, small and middle market, the growth reached 11.6%, mainly due to the increase of the credit portfolio from government programs. In addition, corporate loans grew by 10.1%. The credit portfolio in Latin America increased by 9.8%. The positive effect of loan portfolio growth and higher liabilities’ margin led to a 4.8% increase in the financial margin with clients. 1 Includes financial guarantees provided and private securities. 2 Considering the limit of 1.5% for AT1, according to CMN Res. No. 4,958. Without this limit, the Tier 1 Capital ratio would be 14.0% and 15.0%, in Jun-26 and Jun-25, respectively. 170 bps Key indicators and ratios of our performance from January to June 2026 over the same period of the previous year: Excluding the foreign exchange variation in the period, both the consolidated and Brazil credit portfolios would have grown 10.3% from the same period of the previous year. Commissions and fees and result from insurance operations grew by 4.4%, mainly due to higher gains from asset management and from investment banking and brokerage services. The positive performance of insurance was driven by growth in earned premiums and revenues from commissions on third-party services. Non-interest expenses increased by 3.9%, while our efficiency ratio for the first half of 2026 reached 37.3% on a consolidated basis and 35.2% in Brazil, decreases of 30 bps and 50 bps, respectively, compared to the first half of 2025.

We present below the key indicators comprising our results: In R$ billions Income information 1H26 1H25 Variation Operating Revenues1 94.8 90.6 4.6% Managerial Financial Margin 65.8 62.9 4.6% Financial Margin with Clients 64.1 61.1 4.8% Financial Margin with the Market 1.8 1.8 -1.7% Commissions and Fees 22.0 21.5 2.3% Revenues from Insurance, Pension Plans and Premium Bonds 7.0 6.2 12.9% Cost of Credit (20.1) (19.0) 5.9% Non-interest Expenses (32.9) (31.7) 3.9% Recurring Managerial Result 24.7 22.6 9.1% Net Income 24.1 22.2 8.8% Recurring Managerial Return on Annualized Average Equity2 24.5% 22.8% 170 bps Return on Annualized Average Equity3 23.9% 22.3% 160 bps Shares 1H26 1H254 Variation Net Income per Share - R$ 2.19 2.00 9.5% Book Value per Share - R$ (in circulation on 06/30) 18.92 18.09 4.6% Dividends and Interest on Own Capital net of Taxes per Share - R$ 0.68 0.66 2.6% Average Financial Daily Trading Volume 2.5 1.8 40.5% B3 (ON+PN) 1.4 0.8 67.5% NYSE (ADR) 1.1 0.9 16.3% Market Capitalization5 476.9 376.9 26.5% 38 1 Operating Revenues represents the sum of Managerial Financial Margin, Commissions and Fees and Revenues from Insurance, Pension Plan and Premium Bonds Operations before Retained Claims. 2 The return is calculated by dividing the Recurring Managerial Result by the Average Shareholders’ Equity. The quotient was multiplied by the number of periods in the year to derive the annualized rate. 3 The return is calculated by dividing the Net Income by the Average Shareholders’ Equity. The quotient was multiplied by the number of periods in the year to derive the annualized rate. 4 The number of outstanding shares has been adjusted to reflect the bonus shares of: (i) 10% granted on March 20, 2025; and (ii) 3% granted on December 30, 2025. 5 Source: Bloomberg.

Know more Know more We announced the incorporation of generative AI into the new laranjinha+, making it the first card reader on the market with AI integrated directly into the terminal and expanding its role in the financial operations of entrepreneurs. This functionality allows for payments to be made via voice command, without the need for a connection to a mobile phone or other devices, providing a simpler, faster, and more intuitive experience. The feature is available through a software update, without the need to replace the equipment. We launched corporate account opening with generative AI We launched a new account opening journey for corporate clients powered by Inteligência Itaú (Itaú Intelligence), enabling the entire process to be completed through a conversational experience on WhatsApp. The new solution is another enhancement to our conversational platform, Inteligência Itaú (Itaú Intelligence), which acts as a digital assistant throughout the journey by answering clients questions, recognizing voice messages, and reducing the need to complete forms. Clients can complete the entire process digitally and, if additional support is needed, have access to specialized assistance within the same channel. We have acquired Solana Capital and integrated new funds into the Multimesas model We announced the acquisition of Solana Capital, an independent fund manager specialising in equities. The team of 10 professionals and their four investment strategies are now operating entirely on Itaú Asset’s Multimesas platform, contributing both to the management of our own products and to the Itaú Global Dinâmico fund. This move represents a further development of our Multimesas model, which brings together independent management teams on a single platform for infrastructure, distribution and risk management. 39 Initiatives Know more We created laranjinha+: the first payment terminal on the market with artificial intelligence (AI)

Executivo de Valor - Valor Econômico Our CEO, Milton Maluhy Filho, has been recognized for the 4th consecutive year with the Executivo de Valor award, granted by Valor Econômico, in the Financial Services category. The award is given by sector of activity and the recognitions take into account leadership and management skills. LinkedIn Top Companies For the 8th consecutive year, we have received 1st place in the LinkedIn Top Companies ranking. The award considers criteria related to the professional development of company employees. Global Finance We were recognized as the Best Bank in Latin America in the 2026 edition of the World's Best Banks award, promoted by Global Finance magazine. Banco Itaú Uruguay was also recognized as the best bank in Uruguay. We were also recognized as the Best Currency Exchange Bank in Brazil, Paraguay, and Uruguay, which motivates us to continue investing in our clients experience. Sustainable Debt Awards 2026 - Environmental Finance We received the Sustainability Bond of the Year award in the financial institutions category. Awards and Recognitions 40

Payment of Interest on Own Capital (IOC) We informed our shareholders that the payments of IOC announced on February 26, 2026 and May 28, 2026 will be paid on August 28, 2026. The payments will be subject to a 17.5% withholding tax1 and will be made on an equal basis for common (ITUB3) and preferred (ITUB4) shares. Announcement Date – Material Fact 02/26/2026 05/28/2026 Total amount R$3.85 billion R$3.99 billion Gross amount per share R$0.34888 R$0.36188 Net amount per share R$0.287826 R$0.298551 Stockholding position record date 03/19/2026 06/18/2026 Ex-rights date 03/20/2026 06/19/2026 1 Except for the corporate shareholders able to prove that they are immune or exempt from such withholding. Perpetual Subordinated Financial Bills We announced to the market that we issued Perpetual Subordinated Financial Bills , in the total amount of R$3.0 billion, through transactions with professional investors. The Financial Bills are perpetual and have a call option exercisable from 2031, subject to prior authorization from the Central Bank of Brazil. The impact of the issuance was 19 bps on our Tier 1 Capital Ratio. Subsequent Event Repurchase of Financial Bills We informed that, on July 15, 2026, we exercised the option to repurchase all of the Tier 1 Subordinated Perpetual Financial Bills issued between January 08 and January 16, 2019, totaling R$1.4 billion. The estimated impact of the repurchase is 10 basis points1 on our Tier 1 Capital Ratio. 1 Calculated on the capital base as of March 31, 2026. Access the Announcement to the Market Access the Notice to Stockholders Notice to Stockholders and Announcements to the Market Access the Announcement to the Market 41

Subsequent Event Minas Gerais State Government Payroll We hereby inform the market that we have won the new bid issued by the State Government of Minas Gerais to provide payroll management services to approximately 670,000 state employees and corporate suppliers of the state. The contract has a term of 5 years, and the payment of R$2.188 billion for payroll management will be recognized on a deferred basis in our earnings. Access the Announcement to the Market Notice to Stockholders and Announcements to the Market 42

Acknowledgments We wish to thank our employees who, even amidst scenarios of intense transformation, have constantly adapted, prioritize, and remain committed to providing our clients with the best solutions, enabling us to continue producing solid and consistent results. We wish to thank our clients and shareholders for their interest and trust in our work, motivating us to always do better. (Approved by the Board of Directors meeting on August 04, 2026). 43

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. BOARD OF DIRECTORS BOARD OF EXECUTIVE OFFICERS Co-Chairmen Chief Executive Officer and Member of the Executive Committee Pedro Moreira Salles Milton Maluhy Filho Roberto Egydio Setubal Officers and Members of the Executive Committee Vice President André Luís Teixeira Rodrigues Ricardo Villela Marino Carlos Fernando Rossi Constantini Carlos Orestes Vanzo Members Flávio Augusto Aguiar de Souza Alfredo Egydio Setubal Gabriel Amado de Moura Ana Lúcia de Mattos Barretto Villela José Virgílio Vita Neto Candido Botelho Bracher Matias Granata Cesar Nivaldo Gon Pedro Paulo Giubbina Lorenzini Fabricio Bloisi Rocha Ricardo Ribeiro Mandacaru Guerra João Moreira Salles Sergio Guillinet Fajerman Marcos Marinho Lutz Maria Helena dos Santos Fernandes de Santana Paulo Antunes Veras Officers Pedro Luiz Bodin de Moraes Adriano Cabral Volpini Albano Manoel Almeida Álvaro Felipe Rizzi Rodrigues Andre Balestrin Cestare AUDIT COMMITTEE André Maurício Geraldes Martins Chairperson Carlos Eduardo de Almeida Mazzei Maria Helena dos Santos Fernandes de Santana Cristiano Guimarães Duarte Daniel Menezes Santana Daniel Sposito Pastore Members Daniela Pereira Bottai Alexandre de Barros Emerson Macedo Bortoloto Antonio Francisco de Lima Neto Eric André Altafim Fernando Barçante Tostes Malta Felipe Piccoli Aversa Luciana Pires Dias Felipe Xavier Minhoto Tambelini Maria Elena Cardoso Figueira Flavio Ribeiro Iglesias Guilherme Barros Leite de Albuquerque Maranhão Gustavo Lopes Rodrigues (1) José Geraldo Franco Ortiz Junior Lineu Carlos Ferraz de Andrade Luciana Nicola Maira Blini de Carvalho Marcia Kinsch de Lima FISCAL COUNCIL Mário Newton Nazareth Miguel Chairman Mayara Arci Rezeck Eduardo Hiroyuki Miyaki Nuno Filipe Bonito Monteiro Paulo Sergio Miron Members Pedro Henrique Moreira Ribeiro Cláudio José Coutinho Arromatte Rafael Vietti da Fonseca Marcelo Maia Tavares de Araújo Renato Barbosa do Nascimento Renato Giongo Vichi Renato Lulia Jacob Ricardo Nuno Delgado Gonçalves Rita Rodrigues Ferreira de Carvalho Rodrigo Andre Leiras Carneiro Rubens Fogli Netto Tatiana Grecco Vinícius Santana 1) Group Head of Investor Relations. Accountant Fabiana Palazzo Barbosa CRC 1SP251437/O-4 44

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO S.A. Chief Executive Officer and Member of the Executive Committee Milton Maluhy Filho Officers (continued) Officers and Members of the Executive Committee Gabriel Guedes Pinto Teixeira André Luís Teixeira Rodrigues Gabriela Figueiredo Denadai Carlos Fernando Rossi Constantini Gabriela Rodrigues Ferreira Carlos Orestes Vanzo Guilherme Pessini Carvalho Flávio Augusto Aguiar de Souza Gustavo Andres Gabriel Amado de Moura Gustavo Lopes Rodrigues José Virgílio Vita Neto Gustavo Nobuaki Aoki Matias Granata Haroldo Coutinho de Lucena Neto Ricardo Ribeiro Mandacaru Guerra João Carlos do Amaral dos Santos Sergio Guillinet Fajerman João Filipe Fernandes da Costa Araújo José de Castro Araújo Rudge Filho José Geraldo Franco Ortiz Junior Officers Juliana Improta Cury Simon Adriana Maria dos Santos Laila Regina de Oliveira Pena de Antonio Adriano Cabral Volpini Leandro Alves Adriano Tchen Cardoso Alves Leandro Roberto Dominiquini Albano Manoel Almeida Lineu Carlos Ferraz de Andrade Alessandro Anastasi Luciana Nicola Alexandre Borin Ribeiro Luciana Santos Ferreira Dahia (1) Álvaro de Alvarenga Freire Pimentel Maira Blini de Carvalho Álvaro Felipe Rizzi Rodrigues Marcelo Bevilacqua Gambarini Ana Paula Nunes Cerchiari Almeida Marcia Kinsch de Lima Andre Balestrin Cestare Marcio Luís Domingues da Silva Andre Barreto Palma Marco Flavio Trajano Mattos André Fialho Tsutsui Marcos Paulo Coelho André Mauricio Geraldes Martins Marcos Zani Della Manna Andrea Carpes Blanco Maria Estela Castanheira Saab Caiuby Novaes Angelo Russomanno Fernandes Mariana Mauriz Rodrigues Atilio Luiz Magila Albiero Junior Mário Lúcio Gurgel Pires Badi Maani Shaikhzadeh Mário Newton Nazareth Miguel Beatriz Couto Dellevedove Bernardi Mayara Arci Rezeck Bruno Bianchi Michel Cury Chain Bruno Machado Ferreira Michele Maria Vita Caio Barbosa LimaMoreno Milena de Castilho Lefon Martins Carlos Augusto Salamonde Nuno Filipe Bonito Monteiro Carlos Eduardo de Almeida Mazzei Pamela Vaiano Carlos Eduardo Mori Peyser Paola Archibusacci Sarkis Carlos Eduardo Revite Truffa (1) Pedro Barros Barreto Fernandes Cassio Martini Martins Pereira Pedro Campos Bias Fortes Cintia Carbonieri Fleury de Camargo Pedro Frade Rodrigues Cristiano Guimarães Duarte Pedro Henrique Moreira Ribeiro Cristina Gouveia Aguiar Pedro Prates Rodrigues Daniel Menezes Santana Rafael Bastos Heringer Daniel Moretto Bucheb Rafael Burini Ohde Daniel Nascimento Goretti Rafael Vietti da Fonseca Daniel Sonder (1) Renata Cristina de Oliveira Daniel Sposito Pastore Renata Lorenz Rodrigues (1) Danillo Paulo Couto (1) Renato Bereznjak Cunha Davi Faleiros Franco da Rocha Renato Cesar Mansur Davi Ferreira Caixe (1) Renato da Silva Carvalho Diogo Abry Guillen (1) Renato Giongo Vichi Eduardo Cardoso Armonia Renato Lulia Jacob Eduardo Corsetti Ricardo Nuno Delgado Gonçalves Eduardo Coutinho de Oliveira Amorim Rita Rodrigues Ferreira Carvalho Eduardo Nogueira Domeque Roberta Anchieta da Silva Eric André Altafim Rodrigo Andre Leiras Carneiro Estevão Carcioffi Lazanha Rodrigo Gualano Luiz (1) Fabio Augusto Rodrigues Cintra Zagatti Rodrigo Jorge Dantas de Oliveira Fabio Horta Motta Marques da Costa Rodrigo Rodrigues Baia Fábio Rodrigo Villa Rogerio Vasconcelos Costa Fabricio Dore de Magalhães Rubens Fogli Netto Felipe Piccoli Aversa Sandra Cristina Mischiatti Lancellotti Felipe Sampaio Nabuco Sérgio Mychkis Goldstein Felipe Weil Wilberg Tatiana Grecco Felipe Xavier Minhoto Tambelini Tatyana Montenegro Gil Fernando Cesar Ferreira Campos Thales Ferreira Silva Fernando Kontopp de Oliveira Thiago Capucci Macruz Fernando Mattar Beyruti Thiago Luiz Charnet Ellero Fernando Silva Dias de Castro Tiago Augusto Morelli Flávia Davoli Ullisses Christian Silva Assis Flavio Ribeiro Iglesias Valéria Aparecida Marretto Francis Roberto Gallo Vinícius Santana Gabriel Brabo de Bernardes 1) Elected at the Meeting of the Board of Directors on 07/31/2026, in phase of approval by BACEN. 45

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Itaú Unibanco Holding S.A. Consolidated Balance Sheet 1 (In millions of reais) 1 Assets Note 06/30/2026 12/31/2025 Current and non-current assets 3,189,122 3,061,050 Cash 35,351 37,144 Interbank investments 2c IV, 4 312,547 340,388 Securities purchased under agreements to resell 237,046 269,780 Interbank deposits 69,268 65,544 Assets guaranteeing technical provisions 10b 6,255 5,093 (Provision for expected credit loss) (22) (29) Securities 2c IV, 5 1,024,844 925,416 Own portfolio 300,279 355,614 Restricted 348,779 215,242 Assets guaranteeing technical provisions 10b 376,418 355,296 (Provision for expected credit loss) (632) (736) Derivatives 2c IV, 6 99,854 73,311 Operations with credit granting characteristics 8 1,234,786 1,229,943 Loan, lease and other credit operations 2c IV, 2c VII 1,082,375 1,084,014 Securities 2c IV 204,329 197,424 (Provision for expected credit loss) 2c IV (51,918) (51,495) Interbank and interbranch accounts 297,718 282,008 Current and deferred tax assets 95,347 92,994 Current tax assets 19,265 18,669 Deferred tax assets 20b I 76,082 74,325 Other assets 9a 88,675 79,846 Permanent assets 37,718 35,227 Investments 2c VI 8,972 9,047 Associates and joint ventures 8,835 8,949 Other investments 137 98 Fixed assets 2c VIII, 2c X, 14 9,999 9,595 Real estate 9,965 9,941 Other fixed assets 17,034 16,299 (Accumulated depreciation) (17,000) (16,645) Goodwill and Intangible assets 2c IX, 2c X, 15 18,747 16,585 Goodwill 636 718 Intangible assets 57,156 52,697 (Accumulated amortization) (39,045) (36,830) Total assets 3,226,840 3,096,277 The accompanying notes are an integral part of these financial statements. 46

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Itaú Unibanco Holding S.A. Consolidated Balance Sheet 1 (In millions of reais) 1 Liabilities and stockholders' equity Note 06/30/2026 12/31/2025 Current and non-current liabilities 3,009,115 2,890,647 Deposits 2c IV, 16b 1,134,485 1,114,482 Demand deposits 127,671 135,383 Savings deposits 172,240 177,305 Interbank deposits 9,743 11,530 Time deposits 822,952 789,643 Other deposits 1,879 621 Securities sold under repurchase agreements 2c IV, 16c 482,856 456,158 Own portfolio 327,899 201,610 Third-party portfolio 75,097 176,043 Free portfolio 79,860 78,505 Debt instruments 2c IV, 16d 423,499 415,630 Funds from issues 264,029 265,486 Foreign loans through securities 78,490 76,420 Funding from structured operations certificates 27,816 25,577 Debt instruments with subordination clauses 16d III 53,164 48,147 Borrowing and onlending 2c IV, 16e 132,402 147,164 Borrowing 101,778 116,496 Onlending 30,624 30,668 Derivatives 2c IV, 6 92,228 69,899 Interbank and interbranch accounts 113,822 109,961 Provisions for financial guarantees, credit commitments and credits to be released 8a, 8c 2,531 1,794 Technical provision for insurance, pension plan and premium bonds 2c XI, 10a 384,164 360,617 Other provisions 2c XII, 11b 16,807 15,849 Current and deferred tax liabilities 21,405 23,941 Current tax liabilities 20c 14,305 15,327 Deferred tax liabilities 20b II 7,100 8,614 Other liabilities 9b 204,916 175,152 Total stockholders' equity of controlling shareholders 18 208,512 196,146 Capital 136,910 136,910 Capital reserves 2,008 2,873 Profit reserves 72,750 57,531 Other comprehensive income 2c IV (2,916) (1,155) (Treasury shares) (240) (13) Non-controlling interests 18e 9,213 9,484 Total stockholders' equity 217,725 205,630 Total liabilities and stockholders' equity 3,226,840 3,096,277 The accompanying notes are an integral part of these financial statements. 47

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Itaú Unibanco Holding S.A. Consolidated Statement of Income 1 (In millions of reais, except for number of shares and earnings per share information) Note 01/01 to 06/30/2026 01/01 to 06/30/2025 Income related to financial operations 23 184,468 160,755 Operations with credit granting characteristics 90,590 84,859 Securities, derivatives and other 63,048 46,950 Financial income from assets guaranteeing technical provisions 21,409 21,024 Interbank investments and other 9,421 7,922 Expenses related to financial operations 23 (125,604) (105,328) Deposits and securities sold under repurchase agreements (104,102) (88,403) Debt instruments (51) (2,663) Borrowing and onlending (774) 6,086 Financial expenses on technical provisions for insurance, pension plan and premium bonds (20,677) (20,348) Income related to financial operations before expected credit loss 58,864 55,427 Result of expected credit loss 23 (18,074) (15,554) Expenses for provision for expected credit loss (20,715) (17,982) Income related to recovery of financial assets written off as loss 2,641 2,428 Gross income related to financial operations 40,790 39,873 Other operating revenues / (expenses) (12,061) (14,792) Commissions and banking fees 24 25,035 23,666 Result from insurance, pension plan and premium bonds operations 3,679 3,407 Personnel expenses 25 (17,243) (16,486) Other administrative expenses 25 (13,507) (13,407) Other provisions expenses 11b (2,655) (1,659) Provision for civil lawsuits (712) (556) Provision for labor claims (1,976) (1,899) Provision for tax and social security obligations and other risks 33 796 Tax expenses 2c XIII, 20a II (5,852) (5,723) Equity in earnings of associates, joint ventures and other investments 2,048 694 Other operating revenues 1,742 (427) Other operating expenses 25 (5,308) (4,857) Operating income 28,729 25,081 Non-operating income 226 166 Income before taxes on income and profit sharing 28,955 25,247 Income tax and social contribution 2c XIII, 20a I (4,042) (2,324) Due on operations for the period (6,781) (6,825) Related to temporary differences 2,739 4,501 Profit sharing, net of taxes - Management members - Statutory 19b (232) (266) Non-controlling interests 18e (562) (484) Net income 24,119 22,173 Earnings per share - Basic 21 Common 2.19 2.00 Preferred 2.19 2.00 Earnings per share - Diluted 21 Common 2.17 1.98 Preferred 2.17 1.98 Weighted average number of outstanding shares - Basic 21 Common 5,617,742,977 5,617,742,977 Preferred 5,404,681,975 5,479,027,349 Weighted average number of outstanding shares - Diluted 21 Common 5,617,742,977 5,617,742,977 Preferred 5,504,786,141 5,579,857,433 The accompanying notes are an integral part of these financial statements. 48

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Consolidated Statement of Comprehensive Income (In millions of reais) Note 01/01 to 06/30/2026 01/01 to 06/30/2025 Consolidated net income 24,681 22,657 Financial assets at fair value through other comprehensive income 5c (810) 1,396 Change in fair value (915) (1,184) Tax effect 427 1,365 (Gains) / losses transferred to income (586) 2,211 Tax effect 264 (996) Hedge 1,219 1,151 Cash flow hedge 7b 286 98 Change in fair value 530 178 Tax effect (244) (80) Hedge of net investment in foreign operation 7c 933 1,053 Change in fair value 1,765 2,031 Tax effect (832) (978) Remeasurements of liabilities for post-employment benefits (1) (15) (9) Remeasurements 22 (24) (16) Tax effect 9 7 Foreign exchange variation in foreign investments (2,156) (4,954) Other 1 9 Other comprehensive income of non-controlling interests (178) (251) Total consolidated other comprehensive income (1,939) (2,658) Total consolidated comprehensive income 22,742 19,999 Comprehensive income attributable to the owners of the parent company 22,358 19,766 Comprehensive income attributable to non-controlling interests 384 233 1) Amounts that will not be subsequently reclassified to income. The accompanying notes are an integral part of these financial statements. 49

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Consolidated Statement of Changes in Stockholders’ Equity (In millions of reais) Note Attributed to owners of the parent company Total stockholders’ equity – owners of the parent company Total stockholders’ equity – non controlling interests Total Capital Treasury shares Capital reserves Profit reserves Other comprehensive income Retained earnings Fair value through other comprehensive income adjustments (1) Insurance contracts and private pension Remeasurements of liabilities of post- employment benefits Conversion adjustments of foreign investments Gains and losses – Hedge (2) Other Total - 01/01/2025 90,729 (909) 2,729 110,400 (835) 259 (1,959) 10,994 (8,703) - - 202,705 8,944 211,649 Transactions with owners 33,334 891 (401) (33,334) - - - - - - - 490 - 490 Acquisition of treasury shares 18 - (83) - - - - - - - - - (83) - (83) Result of delivery of treasury shares 18 - 974 (9) - - - - - - - - 965 - 965 Recognition of share-based payment plans - - (392) - - - - - - - - (392) - (392) Capitalization by reserves 33,334 - - (33,334) - - - - - - - - - - Corporate reorganization 2c I, 3 - - - 57 - - - - - - - 57 - 57 Other - - - (514) - - - - - - - (514) - (514) Dividends - declared after previous period - - - (12,229) - - - - - - - (12,229) - (12,229) Interest on capital - declared after previous period - - - (3,260) - - - - - - - (3,260) - (3,260) Unclaimed dividends and Interest on capital - - - - - - - - - - 18 18 - 18 Total comprehensive income - - - - 1,396 - (9) (4,954) 1,151 9 22,173 19,766 233 19,999 Consolidated net income - - - - - - - - - - 22,173 22,173 484 22,657 Other comprehensive income - - - - 1,396 - (9) (4,954) 1,151 9 - (2,407) (251) (2,658) Appropriations: Legal reserve - - - 1,113 - - - - - - (1,113) - - - Statutory reserves - - - 12,466 - - - - - - (12,466) - - - Dividends - - - - - - - - - - - - (440) (440) Interest on capital - - - 2,394 - - - - - - (8,612) (6,218) - (6,218) Total - 06/30/2025 18 124,063 (18) 2,328 77,093 561 259 (1,968) 6,040 (7,552) 9 - 200,815 8,737 209,552 Change in the period 33,334 891 (401) (33,307) 1,396 - (9) (4,954) 1,151 9 - (1,890) (207) (2,097) Total - 01/01/2026 136,910 (13) 2,873 57,531 200 259 (1,964) 8,048 (7,700) 2 - 196,146 9,484 205,630 Transactions with owners - (227) (865) - - - - - - - - (1,092) - (1,092) Acquisition of treasury shares 18 - (1,760) - - - - - - - - - (1,760) - (1,760) Result of delivery of treasury shares 18 - 1,533 (89) - - - - - - - - 1,444 - 1,444 Recognition of share-based payment plans - - (776) - - - - - - - - (776) - (776) Corporate reorganization 2c I, 3 - - - 57 - - - - - - - 57 - 57 Other - - - 52 - - - - - - - 52 - 52 Unclaimed dividends and Interest on capital - - - - - - - - - - 27 27 - 27 Total comprehensive income - - - - (810) - (15) (2,156) 1,219 1 24,119 22,358 384 22,742 Consolidated net income - - - - - - - - - - 24,119 24,119 562 24,681 Other comprehensive income - - - - (810) - (15) (2,156) 1,219 1 - (1,761) (178) (1,939) Appropriations: Legal reserve - - - 1,160 - - - - - - (1,160) - - - Statutory reserves - - - 13,950 - - - - - - (13,950) - - - Dividends - - - - - - - - - - - - (655) (655) Interest on capital - - - - - - - - - - (9,036) (9,036) - (9,036) Total - 06/30/2026 18 136,910 (240) 2,008 72,750 (610) 259 (1,979) 5,892 (6,481) 3 - 208,512 9,213 217,725 Change in the period - (227) (865) 15,219 (810) - (15) (2,156) 1,219 1 - 12,366 (271) 12,095 1) Includes the share in Other Comprehensive Income of Investments in Associates and Joint Ventures related to Fair value through other comprehensive income. 2) Includes Cash flow hedge and hedge of net investment in foreign operation. The accompanying notes are an integral part of these financial statements. 50

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Itaú Unibanco Holding S.A. Consolidated Statement of Cash Flows 1 (In millions of reais) Note 01/01 to 06/30/2026 01/01 to 06/30/2025 Adjusted net income 52,887 63,309 Net income 24,119 22,173 Adjustments to net income: 28,768 41,136 Share-based payment (427) (368) Effects of changes in exchange rates on cash and cash equivalents 3,795 5,030 Expected credit loss with financial instruments 23 20,715 17,982 Income from interest and foreign exchange variation from operations with subordinated debt 2,617 884 Change in technical provisions for insurance, pension plan and premium bonds 9,334 10,680 Depreciation and amortization 3,807 3,667 Expense from update / charges on the provisions for civil lawsuits, labor and tax claims and social security lawsuits and other risks 11b 500 1,143 Provisions for civil lawsuits, labor and tax claims and social security lawsuits and other risks 11b 2,555 1,202 Revenue from update / charges on deposits in guarantee (524) (445) Deferred taxes (excluding hedge tax effects) 493 (734) Equity in earnings of associates, joint ventures and other investments (2,049) (694) Income from foreign exchange of financial assets and income related to fair value through other comprehensive income (5,836) 187 Income from foreign exchange and income related to amortized cost (6,357) (464) Income from financial assets at fair value through other comprehensive income (586) 2,211 Income from sale of investments and fixed assets (159) (98) Income from non-controlling interests 18e 562 484 Other 328 469 Change in assets and liabilities 64,010 (33,351) (Increase) / decrease in assets Interbank investments 93,599 52,630 Securities (47,696) (86,705) Derivative (assets / liabilities) (4,214) 490 Operations with credit granting characteristics (25,558) (8,089) Central Bank of Brazil deposits (3,220) (4,819) Interbank and interbranch accounts (assets / liabilities) (8,629) 9,630 Tax assets (2,846) (1,751) Other assets (7,279) 6,899 (Decrease) / increase in liabilities Deposits 20,003 (34,981) Securities sold under repurchase agreements 26,698 23,206 Debt instruments 2,852 15,674 Borrowing and onlending (14,762) (15,620) Technical provision for insurance, pension plan and premium bonds 14,213 13,880 Tax liabilities 4,154 3,558 Other provisions and other liabilities 23,385 (1,527) Payment of income tax and social contribution (6,690) (5,826) Net cash provided by / (used in) operating activities 116,897 29,958 Dividends / Interest on capital received from associates and joint ventures 460 315 (Purchase) / Funds from sale of financial assets at fair value through other comprehensive income (14,510) (17,484) (Purchase) / Funds from sale of financial assets at amortized cost (25,622) 32,479 (Purchase) / Sale of investments (42) (22) (Purchase) / Sale of fixed assets (672) (495) (Purchase) / Sale and Termination of intangible asset agreements (5,251) (3,020) Net cash provided by / (used in) investing activities (45,637) 11,773 Raising of subordinated debt obligations 6,315 9,401 Redemption of subordinated debt obligations (3,915) (833) Change in non-controlling interests (178) (251) Acquisition of treasury shares (1,760) (83) Result of delivery of treasury shares 1,095 941 Dividends / Interest on capital paid to non-controlling interests (655) (440) Dividends / Interest on capital paid (4,402) (20,864) Net cash provided by / (used in) financing activities (3,500) (12,129) Net increase / (decrease) in cash and cash equivalents 67,760 29,602 Cash and cash equivalents at the beginning of the period 96,944 99,073 Effect of changes in exchange rates on cash and cash equivalents (3,795) (5,030) Cash and cash equivalents at the end of the period 2c III 160,909 123,645 Cash 35,351 32,177 Interbank deposits 46,430 40,552 Securities purchased under agreements to resell - Collateral held 79,128 50,916 The accompanying notes are an integral part of these financial statements. 51

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Consolidated Statement of Added Value (In millions of reais) Note 01/01 to 06/30/2026 01/01 to 06/30/2025 Income 200,308 175,780 Financial operations 187,700 164,522 Commissions and banking fees 24 25,035 23,666 Income from insurance, pension plan and premium bonds operations 3,679 3,407 Expected credit loss with financial instruments 8 (18,074) (15,554) Other 1,968 (261) Expenses (131,591) (109,945) Financial operations (125,604) (105,328) Other (5,987) (4,617) Inputs purchased from third parties (10,095) (9,963) Third-Party and financial system services, security, transportation and travel expenses 25 (4,063) (4,150) Other (6,032) (5,813) Data processing and telecommunications 25 (3,190) (2,847) Advertising, promotions and publication 25 (897) (882) Installations and materials (1,218) (1,207) Other (727) (877) Gross added value 58,622 55,872 Depreciation and amortization 25 (2,938) (2,930) Net added value produced by the company 55,684 52,942 Added value received through transfer - Result of equity method 2,048 694 Total added value to be distributed 57,732 53,636 Distribution of added value 57,732 53,636 Personnel 17,126 16,490 Direct compensation 13,618 12,902 Benefits 2,781 2,922 FGTS – government severance pay fund 727 666 Taxes, fees and contributions 15,451 13,975 Federal 14,524 13,075 Municipal 927 900 Return on third parties' capital - Rent 474 514 Return on capital 24,681 22,657 Dividends and interest on capital 9,036 8,612 Retained earnings attributable to owners of the parent company 15,083 13,561 Retained earnings attributable to non-controlling interests 562 484 The accompanying notes are an integral part of these financial statements. 52

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Balance Sheet (In millions of reais) Assets Note 06/30/2026 12/31/2025 Current and non-current assets 300,172 278,360 Cash 731 1,340 Interbank investments 2c IV, 4 43,889 31,319 Securities purchased under agreements to resell 38,185 22,486 Interbank deposits 5,704 8,833 Securities 2c IV, 5 44,560 36,986 Own portfolio 44,560 36,986 Derivatives 2c IV, 6 8 8 Operations with credit granting characteristics 2c IV, 8 172,877 176,070 Loan, lease and other credit operations 186,376 189,740 (Provision for expected credit loss) (13,499) (13,670) Interbank and interbranch accounts 1 2 Current and deferred tax assets 25,734 24,611 Current tax assets 7,501 5,683 Deferred tax assets 20b I 18,233 18,928 Other assets 2c V 12,372 8,024 Permanent assets 200,024 195,287 Investments 2c VI, 12 199,671 194,921 Subsidiaries 199,671 194,921 Fixed assets 2c VIII, 2c X 5 5 Real estate 5 5 Other fixed assets 93 93 (Accumulated depreciation) (93) (93) Intangible assets 2c IX, 2c X 348 361 Intangible assets 3,099 3,098 (Accumulated amortization) (2,751) (2,737) Total assets 500,196 473,647 Liabilities and stockholders' equity Current and non-current liabilities 292,548 277,667 Deposits 2c IV, 16b 106,222 99,439 Demand deposits 104 121 Interbank deposits 106,118 99,318 Debt instruments 2c IV, 16d III 54,605 49,608 Funds from issues 1,484 1,486 Foreign loans through securities 7,011 7,454 Debt instruments with subordination clauses 46,110 40,668 Derivatives 2c IV, 6 82 234 Interbank and interbranch accounts 74,033 76,754 Provisions for financial guarantees, credit commitments and credits to be released 8a, 8c 320 142 Other provisions 1,187 1,275 Current and deferred tax liabilities 3,381 1,917 Current tax liabilities 2c XII, 2c XIII, 20c 2,282 999 Deferred tax liabilities 20b II 1,099 918 Other liabilities 9b 52,718 48,298 Stockholders' equity 18 207,648 195,980 Capital 136,910 136,910 Capital reserves 2,008 2,873 Profit reserves 71,411 57,107 Other comprehensive income 2c IV (2,441) (897) (Treasury shares) (240) (13) Total liabilities and stockholders' equity 500,196 473,647 The accompanying notes are an integral part of these financial statements. 53

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Statement of Income (In millions of reais, except for number of shares and earnings per share information) Note 01/01 to 06/30/2026 01/01 to 06/30/2025 Income related to financial operations 16,199 14,636 Operations with credit granting characteristics 11,458 10,702 Securities, derivatives and other 4,741 3,934 Expenses related to financial operations (10,077) (9,242) Deposits and securities sold under repurchase agreements (10,065) (6,823) Debt instruments - (2,341) Borrowing and onlending (12) (78) Income related to financial operations before expected credit loss 6,122 5,394 Result of expected credit loss (5,688) (5,557) Expenses for expected credit loss (6,572) (6,369) Income related to recovery of financial assets written off as loss 884 812 Gross income related to financial operations 434 (163) Other operating revenues / (expenses) 24,305 20,789 Commissions and banking fees 24 6,894 6,161 Personnel expenses (217) (222) Other administrative expenses (2,796) (3,018) Other provisions expenses (60) 6 Provision for civil lawsuits (33) (74) Provision for labor claims (30) (11) Provision for tax and social security obligations and other risks 3 91 Tax expenses 20a II (1,055) (1,168) Equity in earnings of subsidiaries 12 23,530 20,350 Other operating revenues / (expenses) (1,991) (1,320) Operating income 24,739 20,626 Non-operating income (1) (2) Income before taxes on income and profit sharing 24,738 20,624 Income tax and social contribution 2c XIII (1,514) 1,653 Due on operations for the period (722) (592) Related to temporary differences (792) 2,245 Profit sharing, net of taxes - Management members - Statutory (19) (26) Net income 23,205 22,251 Earnings per share - Basic Common 2.11 2.01 Preferred 2.11 2.01 Earnings per share - Diluted Common 2.09 1.99 Preferred 2.09 1.99 Weighted average number of outstanding shares - Basic Common 5,617,742,977 5,617,742,977 Preferred 5,404,681,975 5,479,027,349 Weighted average number of outstanding shares - Diluted Common 5,617,742,977 5,617,742,977 Preferred 5,504,786,141 5,579,857,433 The accompanying notes are an integral part of these financial statements. 54

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Statement of Comprehensive Income (In millions of reais) 01/01 to 06/30/2026 01/01 to 06/30/2025 Net income 23,205 22,251 Financial assets at fair value through other comprehensive income (595) 1,313 Change in fair value 120 8 Tax effect (57) (6) Associates / Subsidiaries (658) 1,311 Hedge 1,221 1,028 Cash flow hedge 288 (25) Associates / Subsidiaries 288 (25) Hedge of net investment in foreign operation 933 1,053 Change in fair value 1,073 520 Tax effect (504) (277) Associates / Subsidiaries 364 810 Remeasurements of liabilities for post-employment benefits (1) (15) (9) Associates / Subsidiaries (15) (9) Foreign exchange variation in foreign investments (2,156) (4,953) Change in fair value (1,072) (776) Associates / Subsidiaries (1,084) (4,177) Other 1 9 Total other comprehensive income (1,544) (2,612) Total comprehensive income 21,661 19,639 1) Amounts that will not be subsequently reclassified to income. The accompanying notes are an integral part of these financial statements. 55

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Statement of Changes in Stockholders’ Equity (In millions of reais) Note Capital Treasury shares Capital reserves Profit reserves Other comprehensive income Retained earnings TotalFair value through other comprehensive income adjustments Insurance contracts and private pension Remeasurements of liabilities of post- employment benefits Conversion adjustments of foreign investments Gains and losses – Hedge (1) Other Total - 01/01/2025 90,729 (909) 2,729 109,902 (1,961) 259 (1,959) 9,756 (6,024) - - 202,522 Transactions with owners 33,334 891 (401) (33,334) - - - - - - - 490 Acquisition of treasury shares 18 - (83) - - - - - - - - - (83) Result of delivery of treasury shares 18 - 974 (9) - - - - - - - - 965 Recognition of share-based payment plans - - (392) - - - - - - - - (392) Capitalization by reserves 33,334 - - (33,334) - - - - - - - - Corporate reorganization 3, 2c I - - - 57 - - - - - - - 57 Other - - - (205) - - - - - - - (205) Dividends - declared after previous period - - - (12,229) - - - - - - - (12,229) Interest on capital - declared after previous period - - - (3,260) - - - - - - - (3,260) Unclaimed dividends and Interest on capital - - - - - - - - - - 18 18 Total comprehensive income - - - - 1,313 - (9) (4,953) 1,028 9 22,251 19,639 Net income - - - - - - - - - - 22,251 22,251 Other comprehensive income - - - - 2 - - (776) 243 - - (531) Portion of other comprehensive income from investments in associates and subsidiaries - - - - 1,311 - (9) (4,177) 785 9 - (2,081) Appropriations: Legal reserve - - - 1,113 - - - - - - (1,113) - Statutory reserves - - - 12,544 - - - - - - (12,544) - Interest on capital - - - 2,394 - - - - - - (8,612) (6,218) Total - 06/30/2025 18 124,063 (18) 2,328 76,982 (648) 259 (1,968) 4,803 (4,996) 9 - 200,814 Change in the period 33,334 891 (401) (32,920) 1,313 - (9) (4,953) 1,028 9 - (1,708) Total - 01/01/2026 136,910 (13) 2,873 57,107 (868) 259 (1,964) 6,810 (5,136) 2 - 195,980 Transactions with owners - (227) (865) - - - - - - - - (1,092) Acquisition of treasury shares 18 - (1,760) - - - - - - - - - (1,760) Result of delivery of treasury shares 18 - 1,533 (89) - - - - - - - - 1,444 Recognition of share-based payment plans - - (776) - - - - - - - - (776) Corporate reorganization 3, 2c I - - - 57 - - - - - - - 57 Other - - - 51 - - - - - - - 51 Unclaimed dividends and Interest on capital - - - - - - - - - - 27 27 Total comprehensive income - - - - (595) - (15) (2,156) 1,221 1 23,205 21,661 Net income - - - - - - - - - - 23,205 23,205 Other comprehensive income - - - - 63 - - (1,072) 569 - - (440) Portion of other comprehensive income from investments in associates and subsidiaries - - - - (658) - (15) (1,084) 652 1 - (1,104) Appropriations: Legal reserve - - - 1,160 - - - - - - (1,160) - Statutory reserves - - - 13,036 - - - - - - (13,036) - Interest on capital - - - - - - - - - - (9,036) (9,036) Total - 06/30/2026 18 136,910 (240) 2,008 71,411 (1,463) 259 (1,979) 4,654 (3,915) 3 - 207,648 Change in the period - (227) (865) 14,304 (595) - (15) (2,156) 1,221 1 - 11,668 1) Includes Cash flow hedge and hedge of net investment in foreign operation. The accompanying notes are an integral part of these financial statements. 56

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Statement of Cash Flows (In millions of reais) Note 01/01 to 06/30/2026 01/01 to 06/30/2025 Adjusted net income 7,514 5,472 Net income 23,205 22,251 Adjustments to net income: (15,691) (16,779) Share-based payment (427) (368) Expected credit loss 6,572 6,369 Income from interest and foreign exchange variation from operations with subordinated debt 2,832 944 Expense from update / charges on the provisions for civil lawsuits, labor and tax claims and social security lawsuits and other risks 16 19 Provisions for civil lawsuits, labor and tax claims and social security lawsuits and other risks 60 85 Revenue from update / charges on deposits in guarantee (31) (118) Deferred taxes 792 (2,245) Equity in earnings of subsidiaries 12 (23,530) (20,350) Amortization of goodwill 11 23 Income from interest and foreign exchange variation of securities at fair value through other comprehensive income (1,930) (928) Income from interest and foreign exchange variation of securities at amortized cost (29) - Effect of changes in exchange rates on cash and cash equivalents (40) (224) Other 13 14 Change in assets and liabilities 4,606 (5,880) (Increase) / decrease in assets Interbank investments 3,129 7,920 Securities 1,153 (12,235) Derivatives (assets / liabilities) (152) (629) Interbank and interbranch accounts (assets / liabilities) (2,720) 8,571 Operations with credit granting characteristics (3,379) (14,864) Tax assets (1,123) (1,489) Other assets (39) 1,612 (Decrease) / increase in liabilities Deposits 6,783 5,873 Securities sold under repurchase agreements - (7,409) Debt instruments (445) 3,863 Tax liabilities 1,464 1,048 Other provisions and other liabilities (50) 1,859 Payment of income tax and social contribution (15) - Net cash provided by / (used in) operating activities 12,120 (408) Dividends and interest on capital received 12,537 21,095 (Purchase) / funds from sale of securities at fair value through other comprehensive income (5,371) (9,739) (Purchase) / Funds from sale of financial assets at amortized cost (1,277) - (Purchase) / sale of investments (502) 3,777 Net cash provided by / (used in) investing activities 5,387 15,133 Raising in subordinated debt obligations 6,315 9,400 Redemption of subordinated debt obligations (3,705) (568) Result of delivery of treasury shares 1,095 941 Acquisition of treasury shares (1,760) (83) Dividends and interest on capital paid (4,402) (20,864) Net cash provided by / (used in) financing activities (2,457) (11,174) Net increase / (decrease) in cash and cash equivalents 15,050 3,551 Cash and cash equivalents at the beginning of the period 23,826 32,449 Effects of changes in exchange rates on cash and cash equivalents 40 224 Cash and cash equivalents at the end of the period 2c III 38,916 36,224 Cash 731 1,643 Securities purchased under agreements to resell - Collateral held 38,185 34,581 The accompanying notes are an integral part of these financial statements. 57

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. Statement of Added Value (In millions of reais) Note 01/01 to 06/30/2026 01/01 to 06/30/2025 Income 16,302 17,345 Financial operations 16,199 14,636 Commissions and banking fees 6,894 6,161 Expected credit loss with financial instruments (5,688) (5,557) Other (1,103) 2,105 Expenses (12,167) (10,723) Financial operations (10,077) (9,242) Other (2,090) (1,481) Inputs purchased from third parties (2,796) (3,018) Third-Party and financial system services, security, transportation and travel expenses (148) (153) Advertising, promotions and publication (109) (127) Other (2,539) (2,738) Gross added value 1,339 3,604 Depreciation and amortization (4) (5) Net added value produced by the company 1,335 3,599 Added value received through transfer - Result of equity method 12 23,530 20,350 Total added value to be distributed 24,865 23,949 Distribution of added value 24,865 23,949 Personnel 154 180 Direct compensation 135 163 Benefits 16 14 FGTS – government severance pay fund 3 3 Taxes, fees and contributions 1,506 1,518 Federal 1,321 1,339 Municipal 185 179 Return on capital 23,205 22,251 Dividends and interest on capital 9,036 8,612 Retained earnings to shareholders 14,169 13,639 The accompanying notes are an integral part of these financial statements. 58

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Itaú Unibanco Holding S.A. Notes to the Financial Statements At 06/30/2026 and 12/31/2025 for balance sheet accounts and from 01/01 to 06/30 of 2026 and 2025 for income statement (In millions of reais, except when indicated) Note 1 - Operations Itaú Unibanco Holding S.A. (ITAÚ UNIBANCO HOLDING) is a publicly held company, organized and existing under the laws of Brazil. The head office is located at Praça Alfredo Egydio de Souza Aranha, No.100, in the city of São Paulo, state of São Paulo, Brazil. ITAÚ UNIBANCO HOLDING has a presence in 18 countries and territories and offers a wide variety of financial products and services to personal and corporate customers in Brazil and abroad, not necessarily related to Brazil, through its branches, subsidiaries and international affiliates. It offers a full range of banking services, through its different portfolios: commercial banking; investment banking; real estate lending; loans, financing and investment; leasing and foreign exchange business. ITAÚ UNIBANCO HOLDING is a financial holding company controlled by Itaú Unibanco Participações S.A. (“IUPAR”), a holding company which owns 51.71% of ITAÚ UNIBANCO HOLDING's common shares, and which is jointly controlled by (i) Itaúsa S.A. (“ITAÚSA”), a holding company controlled by members of the Egydio de Souza Aranha family, and (ii) Companhia E. Johnston de Participações (“E. JOHNSTON”), a holding company controlled by the Moreira Salles family. Itaúsa also directly holds 39.21% of ITAÚ UNIBANCO HOLDING’s common shares. These individual and consolidated financial statements were approved by the Board of Directors on August 04, 2026. Note 2 - Material accounting policies a) Basis of preparation The financial statements of ITAÚ UNIBANCO HOLDING and its subsidiaries (ITAÚ UNIBANCO HOLDING CONSOLIDATED) have been prepared in accordance with the Brazilian Corporate Law, as amended by Laws 11,638, of December 28, 2007, and 11,941, of May 27, 2009, and in compliance, when applicable, with instructions issued by the National Monetary Council (CMN), the Central Bank of Brazil (BACEN), the Brazilian Securities Commission (CVM), the National Council of Private Insurance (CNSP) and the Superintendence of Private Insurance (SUSEP). The information in the financial statements and accompanying notes evidences all relevant information inherent in the financial statements, and only them, which is consistent with information used by management in its administration. ITAÚ UNIBANCO HOLDING presents its Separate and Consolidated Financial Statements, including selected accompanying notes, in accordance with current regulations. The presentation of the Statements of Added Value is required by the Brazilian corporate legislation and by the accounting practices adopted in Brazil applicable to publicly-held companies. This Statement was prepared in accordance with the criteria established by Technical Pronouncement CPC 09 - Statement of Added Value. b) Changes in new accounting standards and interpretations of existing standards I - Applicable for period ended June 30, 2026 There were no new accounting standards for the current period. 59

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II - Applicable to future periods • CMN Resolution No. 4,966/21 - Financial instruments and related regulations - Establishes the designation and accounting recognition of hedge and adjustment to the present value of restructured financial instruments, being in force starting January 1, 2027. Possible impacts are being assessed and will be completed until the beginning of the standard effectiveness. • CMN Resolution No. 5,252/25 - Sustainability assets and liabilities - Defines criteria for the measurement, recognition, write-off and disclosure of sustainability assets and liabilities. Changes will be prospectively applied as from 1 January 2027. Possible impacts are being assessed and will be completed until the beginning of the standard effectiveness. • CMN Resolution No. 5,281/26 - Virtual assets - Establishes criteria for the recognition and measurement of assets and liabilities related to the provision of services with virtual assets, prospectively applicable from January 1, 2027, and any effects should be recognized as a counterpart to accumulated profit or loss, net of tax effects. Possible impacts are being assessed and will be completed until the beginning of the standard effectiveness. c) Accounting policies, critical estimates and material judgments This note presents the main critical estimates and judgments used in the preparation and application of ITAÚ UNIBANCO HOLDING CONSOLIDATED’s specific accounting policies. These estimates and judgments present a material risk and may have a material impact on the values of assets and liabilities due to uncertainties and the high level of subjectivity involved in the recognition and measurement of certain items. Therefore, actual results may differ from those obtained by these estimates and judgments. I - Consolidation The consolidated financial statements of ITAÚ UNIBANCO HOLDING CONSOLIDATED comprise the transactions carried out by its branches and subsidiaries in Brazil and abroad, including investment funds, in which ITAÚ UNIBANCO HOLDING CONSOLIDATED holds either direct or indirect control. The main judgment exercised in the control assessment is the analysis of facts and circumstances that indicate whether ITAÚ UNIBANCO HOLDING CONSOLIDATED is exposed or is entitled to variable returns and has the ability to affect these returns through its influence over the entity on a continuous basis. The consolidated financial statements are prepared using consistent accounting policies. Intercompany asset, liability and income account balances related to transaction values have been eliminated. In ITAÚ UNIBANCO HOLDING, goodwill recorded in subsidiaries is amortized based on the expected future profitability and appraisal reports, or upon realization of the investment, according to the rules and guidance of CMN and BACEN. The difference in Net Income and Stockholders’ Equity between ITAÚ UNIBANCO HOLDING and ITAÚ UNIBANCO HOLDING CONSOLIDATED (note 18d) results substantially from the adoption of different criteria for the amortization of goodwill originating from acquisitions of investments, for recognizing transactions with minority shareholders where there is no change in control, prior to January 1, 2022, and for recognizing foreign exchange differences, prior to January 1, 2017, on foreign investments and hedging these investments, which are denominated in currencies other than the functional currency of the parent company, net of the corresponding tax effects. The effects of foreign exchange differences on foreign investments are classified under the heading Income on Securities, Derivative Financial Instruments and Other in the Statement of Income for subsidiaries with the same functional currency as the parent company, and in Other Comprehensive Income for subsidiaries with a different functional currency. The following table shows the main consolidated companies, which together represent over 95% of total consolidated assets, as well as the interests of ITAÚ UNIBANCO HOLDING in their voting capital: 60

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Functional currency (1) Incorporation Country Activity Interest in voting capital % Interest in total capital % 06/30/2026 12/31/2025 06/30/2026 12/31/2025 In Brazil Banco Itaú Consignado S.A. (2) Real Brazil Financial institution - 100.00% - 100.00% Banco Itaucard S.A. Real Brazil Financial institution 100.00% 100.00% 100.00% 100.00% Cia. Itaú de Capitalização Real Brazil Premium Bonds 100.00% 100.00% 100.00% 100.00% Dibens Leasing S.A. - Arrendamento Mercantil Real Brazil Leasing 100.00% 100.00% 100.00% 100.00% Financeira Itaú CBD S.A. Crédito, Financiamento e Investimento Real Brazil Consumer Finance Credit 53.88% 53.88% 53.88% 53.88% Itaú Corretora de Valores S.A. Real Brazil Securities Broker 100.00% 100.00% 100.00% 100.00% Itaú Seguros S.A. Real Brazil Insurance 100.00% 100.00% 100.00% 100.00% Itaú Unibanco S.A. Real Brazil Financial institution 100.00% 100.00% 100.00% 100.00% Itaú Vida e Previdência S.A. Real Brazil Pension Plan 100.00% 100.00% 100.00% 100.00% Luizacred S.A. Sociedade de Crédito, Financiamento e Investimento Real Brazil Consumer Finance Credit 50.00% 50.00% 50.00% 50.00% Redecard Instituição de Pagamento S.A. Real Brazil Acquirer 100.00% 100.00% 100.00% 100.00% Foreign Banco Itaú Chile Chilean Peso Chile Financial institution 67.42% 67.42% 67.42% 67.42% Banco Itaú Paraguay S.A. Guarani Paraguay Financial institution 100.00% 100.00% 100.00% 100.00% Banco Itaú (Suisse) S.A. Swiss Franc Switzerland Financial institution 100.00% 100.00% 100.00% 100.00% Banco Itaú Uruguay S.A. Uruguayan Peso Uruguay Financial institution 100.00% 100.00% 100.00% 100.00% Itau Bank, Ltd. Real Cayman Islands Financial institution 100.00% 100.00% 100.00% 100.00% Itau BBA International plc US Dollar United Kingdom Financial institution 100.00% 100.00% 100.00% 100.00% Itau BBA USA Securities Inc. US Dollar United States Securities Broker 100.00% 100.00% 100.00% 100.00% Itaú Colombia S.A. Colombian Peso Colombia Financial institution 67.06% 67.06% 67.06% 67.06% 1) All overseas offices of ITAÚ UNIBANCO HOLDING CONSOLIDATED have the same functional currency as the parent company, except for Itaú Chile New York Branch and Itaú Unibanco S.A. Miami Branch, which functional currency is the US Dollar. 2) Company merger by Itaú Unibanco S.A. at 05/31/2026. 61

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 I.I - Business combinations When accounting for business combinations, ITAÚ UNIBANCO HOLDING CONSOLIDATED exercises judgments in the identification, recognition, and measurement of: price adjustments; contingent considerations; and options or obligations to buy or sell ownership interest of the acquired entity. Non-controlling interests’ ownership interest is measured on the date of acquisition according to the proportional interest in Stockholders’ equity of the acquired entity. I.II - Capital transactions with non-controlling interests Changes in an ownership interest in a subsidiary, which do not result in a loss of control, are accounted for as capital transactions and any difference between the amount paid and the carrying amount of non-controlling interests is recognized directly in Stockholders' equity. II - Functional and presentation currency The consolidated financial statements of ITAÚ UNIBANCO HOLDING CONSOLIDATED are presented in Brazilian Reais, which is its functional and presentation currency. For each subsidiary, associate and joint venture, ITAÚ UNIBANCO HOLDING CONSOLIDATED exercised judgment to determine its functional currency, considering the currency of the primary economic environment in which the entity operates. Foreign currency operations are translated using the exchange rates prevailing on the dates of the transactions, and exchange gains and losses are recognized in the Statement of Income. For conversion of the financial statements of foreign entities with a functional currency other than Reais, ITAÚ UNIBANCO HOLDING CONSOLIDATED uses the exchange rate on the closing date to convert assets and liabilities, and the average monthly exchange rate to convert income and expenses, except for foreign entities located in hyperinflationary economies. Exchange differences generated by this conversion are recognized in Other Comprehensive Income, net of tax effects, and reclassified, either in total or partially, to income when ITAÚ UNIBANCO HOLDING CONSOLIDATED loses control of the foreign entity. The ITAÚ UNIBANCO HOLDING CONSOLIDATED conducts partial hedge of net investment in foreign operation, whose effective portion is recognized in Stockholders’ Equity. III - Cash and cash equivalents They are defined as cash and cash equivalents, current accounts with banks and financial investments, which are promptly convertible into cash, this is, which original term is equal to or lower than 90 days and are subject to an insignificant risk of change in value, shown in the Balance Sheet under the headings Cash, Interbank deposits and Securities purchased under agreements to resell (Collateral held). IV - Financial assets and liabilities Financial assets and liabilities are initially recognized at fair value on the trading date. Financial assets are written off, on the trading date, if: • the contractual rights to the cash flows of the financial asset expire. • there are no reasonable expectations of its recovery. In this case, the write-off is carried out simultaneously with the use of the related provision for expected credit loss and collection procedures are maintained. Subsequent recoveries are accounted for as revenue as a counterparty to asset, with the constitution of their respective provision for expected credit loss. • ITAÚ UNIBANCO HOLDING CONSOLIDATED transfers substantially the risks and benefits of the financial asset. The main judgments exercised by ITAÚ UNIBANCO HOLDING CONSOLIDATED in the write-off of financial assets are: assessment of the time when contractual rights to cash flows of financial assets expire; reasonable expectation of recovery of the financial asset, and substantial transfer of risks and benefits or control. 62

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 When the contractual cash flow of a financial asset is renegotiated or otherwise modified, ITAÚ UNIBANCO HOLDING CONSOLIDATED evaluates whether the renegotiation event is characterized as a restructuring, this is, whether there has been a significant concession to the counterparty, due to the deterioration of the client’s credit quality. The gross book value of the renegotiated financial assets is recalculated with the new conditions agreed upon. Financial liabilities are written off when extinguished, this is, when the obligation specified in the contract is settled, canceled, matured or expired. IV.I - Classification of financial assets Financial assets are classified and subsequently measured in the following categories: • Amortized cost (AC): used when financial assets are managed to obtain contractual cash flows, consisting solely of payments of principal and interest. • Fair value through other comprehensive income (FVOCI): used when financial assets are held both for obtaining contractual cash flows, consisting solely of payments of principal and interest, and for sale. • Fair value through profit or loss (FVPL): used for financial assets that do not meet the aforementioned criteria above and the financial assets irrevocably designated in the initial recognition at fair value through profit or loss. The category depends on the business model under which the financial assets are managed and the characteristics of their cash flows. Financial assets designated as fair value through profit or loss: ITAÚ UNIBANCO HOLDING CONSOLIDATED has financial assets designated at fair value through profit or loss to reduce an accounting mismatch. Business models: are established according to the objectives of the business areas, considering the risks that affect their performance of the business model; how it is assessed and reported to Management and how the managers of the business are compensated. Contractual cash flow characteristics: tested individually to validate whether the cash flows generated by the financial instrument constitute only principal and interest payment (consideration for the time value of money, credit risk and profit margin). ITAÚ UNIBANCO HOLDING CONSOLIDATED assesses mainly the following situations: changes in rate due to modification in credit risk; interest rates determined by regulatory bodies; leverage; embedded derivatives; and term extension clauses and exchange rate variation. If contractual terms introduce risk exposure or cash flow volatilities, the financial asset does not constitute only principal and interest payment and is classified in the category Fair value through profit or loss. Hybrid contracts: to identify if a contract contains embedded derivatives, ITAÚ UNIBANCO HOLDING CONSOLIDATED considers especially if there is any indexing to different components of interest and uncertainty regarding the link with the final indexing. Hybrid contracts in which the main component is a financial asset are accounted for on a jointly basis, this is, the whole instrument (principal and derivative component) is measured at fair value through profit or loss. In other cases, embedded derivatives are treated as separate financial instruments if: their characteristics and economic risks are not closely related to those of the main component; the separate instrument meets the definition of a derivative; and the underlying instrument is not booked at fair value through profit or loss. Equity instruments: the shares and quotas are classified at fair value through profit or loss, except when the financial instrument is held with a purpose other than its trading, situation in which ITAÚ UNIBANCO HOLDING CONSOLIDATED designates it, on an irrevocable basis, at fair value through other comprehensive income. 63

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 IV.II - Classification of financial liabilities Financial liabilities are subsequently measured at amortized cost, except for: • Financial liabilities at fair value through profit or loss: classification applied to derivatives and financial liabilities generated in loans or rental of financial assets. • Credit commitments and Credits to be released. • Financial guarantees: measured by the greater amount between (i) the provision for expected credit loss; and (ii) the balance of the service fee to be deferred in income, according to the contract term. IV.III - Subsequent measurement of financial instruments Fair value of financial instruments: to measure fair value, assessment techniques applying information classified in three levels of hierarchy are used, prioritizing prices listed in active markets of the instruments. ITAÚ UNIBANCO HOLDING CONSOLIDATED classifies this information according to the relevance of data observed in the fair value measurement process: Level 1: Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. An active market is a market in which transactions for the asset or liability being measured occur often enough and with sufficient volume to provide pricing information on an ongoing basis. Level 2: Inputs that are not observable for the asset or liability either directly or indirectly. Level 2 generally includes: (i) quoted prices for similar assets or liabilities in active markets; (ii) quoted prices for identical or similar assets or liabilities in markets that are not active, that is, markets in which there are few transactions for the asset or liability, the prices are not current, or quoted prices vary substantially either over time or among market makers, or in which little information is released publicly; (iii) inputs other than quoted prices that are observable for the asset or liability (for example, interest rates and yield curves observable at commonly quoted intervals, volatilities, etc.); (iv) inputs that are mainly derived from or corroborated by observable market data through correlation or by other means. Level 3: Inputs that are not observable for the asset or liability allowing the use of internal models and techniques. The portion of the fair value variation resulting from changes in ITAÚ UNIBANCO HOLDING CONSOLIDATED own credit risk is recognized in other comprehensive income, for the net amount of tax effects. To determine the gains and losses realized in the disposal of financial assets at fair value, average cost is used, which are recorded in the Consolidated Statement of Income as Securities, Derivatives and Other For financial instruments measured at fair value on a recurring basis, including derivatives, that are not traded in active markets, the fair value is calculated by using valuation techniques based on assumptions, that consider market information and conditions. The estimated fair value obtained through these techniques cannot be substantiated by comparison with independent markets and, in many cases, cannot be realized on immediate settlement of the instrument. The main assumptions considered to estimate the fair value are: historical database, information on similar transactions, discount rate and estimate of future cash flows. The main judgments applied in the calculation of the fair value of more complex financial instruments, or those that are not negotiated in active markets or do not have liquidity, are: determining the model used with the selection of specific inputs and, in certain cases, evaluation adjustments are applied to the model amount or price quoted for financial instruments that are not actively traded. 64

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 The application of these judgments may result in a fair value that is not indicative of the net realizable value or future fair values. However, ITAÚ UNIBANCO HOLDING CONSOLIDATED believes that all the methodologies adopted are appropriate and consistent with other market participants. The fair value of financial instruments as well as the hierarchy of fair value are detailed in Note 17. Amortized cost: is the amount at which the financial asset or liability is measured at initial recognition, plus adjustments made under the effective interest rate method, less repayments of principal and interest, and any provision for expected credit loss. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses the effective interest rate method to calculate interest income or expense for financial instruments at amortized cost and through other comprehensive income, which considers costs and fees directly attributable to the origination of the contract, such as commissions paid or received by the parties to the contract, transaction costs and other premiums and discounts when exceeding 1% of the instrument's total revenues or charges. Additionally, ITAÚ UNIBANCO HOLDING CONSOLIDATED adopted the differentiated methodology for financial assets with credit granting characteristic classified in the amortized cost category. For liabilities classified in the amortized cost category, incremental costs and revenues are deferred by the effective interest rate curve. ITAÚ UNIBANCO HOLDING CONSOLIDATED classifies financial instruments as problem assets if the payment of principal or interest is overdue for over 90 days or indicates that the obligation will not be honored under the conditions agreed. In this case, the appropriation of interest starts being recognized on the cash basis. Expected credit loss: the main judgments exercised of ITAÚ UNIBANCO HOLDING CONSOLIDATED to calculate the expected credit loss are: selection of quantitative models to assess the expected credit loss; determination of triggers to significantly increase or decrease credit risk; identification and grouping of portfolios with similar credit risk characteristics; establishment of the maximum contractual period for assets with no determined maturity; determination of prospective information, macroeconomic scenarios and probability-weighted scenarios. For makes an assessment of the expected credit loss on financial instruments (except equity instrument, derivatives, government securities measured at fair value through profit or loss at level 1 of the hierarchy of fair value) and to credit commitments and non-cancellable credits to be released, applying a three-stage approach to demonstrate changes in credit risk. • Stage 1 – considers default events possible within 12 months. Applicable to financial assets which are not credit impaired when purchased or originated or which credit risk has decreased significantly. • Stage 2 – considers all possible default events over the life of the financial instrument. Applicable to financial instruments which credit risk has increased significantly since the initial recognition or that no longer have credit recovery problems, but their credit risk has not decreased significantly. • Stage 3 – applicable to problem assets, for which a probability of default (PD) of 100% is considered. The assessment of expected credit loss is detailed in Note 2b I. The measurement of expected credit loss requires the application of significant assumptions and use of quantitative models. Management exercises its judgment in the assessment of the adequacy of the expected loss amounts resulting from models and, according to its experience, makes adjustments that may result from certain clients' credit status or temporary adjustments resulting from situations or new circumstances that have not been reflected in the modeling yet. The main assumptions considered to estimate the expected credit loss are: 65

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • Determining criteria for significant increase or decrease in credit risk: ITAÚ UNIBANCO HOLDING CONSOLIDATED determines triggers (indicators) of significant increase in the credit risk of a financial asset since its initial recognition on an individual basis and, in the case of retail portfolios, collectively. For collective assessment purposes of retail portfolios, financial assets are grouped based on similar characteristics of shared credit risk, considering the type of instrument, credit risk classifications, initial recognition date, remaining term, guarantees, among other significant factors. For wholesale business portfolios, the assessment is conducted on an individual basis. The migration of the financial asset to an earlier stage occurs with a consistent reduction in credit risk, mainly characterized by the non-activation of credit deterioration triggers. • Maximum contractual period: ITAÚ UNIBANCO HOLDING CONSOLIDATED estimates the useful life of assets that do not have fixed maturity date based on the period of exposure to credit risk and contractual terms, including prepayment and rollover options. • Prospective information: ITAÚ UNIBANCO HOLDING CONSOLIDATED uses macroeconomic forecasts and public information with projections prepared internally to determine the impact of these estimates on the calculation of expected credit loss. The main prospective information used to determine the expected credit loss is projected default, which is related to projections of Selic Rate, Credit Default Swap (CDS), unemployment rate, Gross Domestic Product (GDP), wages, industrial production and expanded retail sales. The definition of Macroeconomic scenarios involves inherent risks, market uncertainties and other factors that may give rise to results different from those expected. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses weighted scenarios to determine credit loss expected over a suitable observation horizon adequate to classification in stages, which are reassessed annually or when the market conditions so require. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses the option to measure the expected credit loss based on the delayed payment of principal or interest, the loss history and other relevant information for financial instruments recognized in the heading Other Assets. IV.IV - Derivatives and use of hedge accounting These are classified on the date of their acquisition, according to whether or not management intends to use them for hedging, in conformity with BACEN Circular 3,082, of January 30, 2002. Transactions involving financial instruments, carried out at a customer’s request, for the bank’s own account, or which do not comply with the hedging criteria (mainly derivatives used to manage overall risk exposure), are stated at fair value, including realized and unrealized gains and losses, which are recorded directly in the Statement of Income. Derivatives that are used for protection against risk exposure or to modify the characteristics of financial assets and liabilities, where changes in fair value are closely related to those of the items being protected at the beginning and throughout the duration of the contract, and which are considered to be effective in reducing the risk exposure in question, are classified as hedges of the following types: • Cash flow hedge: the effective portion of a hedge of financial assets and liabilities, and the related financial instruments, are booked at fair value plus realized and unrealized gains and losses, net of tax effects, when applicable, and recorded in a specific account in Stockholders’ Equity. The ineffective portion is recorded directly in the Statement of Income. 66

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • Market fair value: financial assets and liabilities, as well as their related financial instruments, are booked at fair value, plus realized and unrealized gains and losses, which are recorded directly in the Statement of Income. • Hedge of net investments in foreign operations: accounted for similarly to a cash flow hedge: the effective portion of gains or losses of hedging instrument is recognized directly in Stockholders’ Equity and reclassified to income for the period in the event of the disposal of the foreign operation. The ineffective portion is recognized in income for the period. V - Other non-financial assets Other non-financial assets are composed of Prepaid expenses, Encrypted digital assets, Assets held for sale, among others. Encrypted digital assets can be used as a means of exchange or value reserve and are acquired for trading. Recognition and measurement are carried at fair value and are classified in level 1 of the fair value hierarchy, since their values reflect quoted (unadjusted) prices available in active markets. Subsequent appreciation and depreciation are recognized in income for the period. Assets Held for Sale are registered upon their receipt in the settlement of financial assets or by the decision to sell own assets. These assets are initially accounted for at the lower of: (i) the fair value of the good less the estimated selling costs (ii) their book value. ITAÚ UNIBANCO HOLDING CONSOLIDATED exercises judgment when assessing the fair value of the asset, either upon the initial recognition or in the subsequent measurement, considering, when applicable, evaluation reports and the likelihood of definitive hindrance to sale. VI - Investments in associates and joint ventures Associates are companies in which ITAÚ UNIBANCO HOLDING CONSOLIDATED has significant influence, mainly represented by participation in the Board of Directors or Executive Board, and in the processes of development of operating and financial policies, including the distribution of dividends, provided that they are not considered rights to protect minority interest. Joint ventures are arrangements in which the parties are entitled to the net assets of the business, which is jointly controlled, this is, decisions about the business are made unanimously between the parties, regardless of their percentage of interest. Investments in associates and joint ventures include goodwill identified in the acquisition, net of any accumulated impairment loss. They are recognized at acquisition cost and are accounted for under the equity method. VII - Lease operations (Lessee) To conduct its commercial activities, ITAÚ UNIBANCO HOLDING CONSOLIDATED is the lessee, mainly of real estate (underlying assets) in the execution of the contract; future rent payments are recognized at present value discounted by an average funding rate (incremental rate) in the heading Other liabilities and the financial expense is recognized in income. In counterparty to this financial liability, a right of use is recognized in the headings of Fixed Assets and/or Intangible Assets, depreciated under the straight-line method for the lease term and tested semiannually to identify possible impairment losses. In case the underlying asset is of low value (except real estate), payments are recognized in liabilities as a counterparty to expense, when due. To establish the lease period, ITAÚ UNIBANCO HOLDING CONSOLIDATED considers the non-cancellable period of the contract, the expectation of renewal, contractual termination, and the expected vacancy period, as the case may be. The main judgments exercised in lease operations are: determination of the discount rate that reflects the cost that would be incurred to buy the asset; establishment of low-value assets; and assessment of the expectation of contractual renewal. 67

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 VIII - Fixed assets Fixed assets are booked at their acquisition cost less accumulated depreciation, and adjusted for impairment, if applicable. Depreciation is calculated under the straight-line method using rates based on the estimated useful lives of these assets. ITAÚ UNIBANCO HOLDING CONSOLIDATED recognizes in fixed assets expenses that increase (i) productivity, (ii) efficiency or (iii) the useful life of the asset for more than one fiscal year. The main judgements are about the definition of the residual values and useful life of assets. IX - Goodwill and intangible assets Goodwill is generated in business combinations and acquisitions of ownership interests in associates and joint ventures. It represents the future economic benefits expected from the transaction that are neither individually identified nor separately recognized, being amortized based on the expected future profitability. Intangible assets are immaterial goods acquired or internally developed, they include the Association for the promotion and offer of financial products and services, software and rights for acquisition of payrolls. Intangible assets are measured at amortized cost in the initial recognition and amortized using the straight-line method over their estimated useful lives. X - Impairment of non-financial assets The recoverable amount of investments in associates and joint ventures, right-of-use assets, fixed assets, goodwill and intangible assets is assessed semiannually or when there is an indication of loss. The assessment is conducted individually by asset class whenever possible or by cash-generating unit (CGU). To assess the recoverable amount, ITAÚ UNIBANCO HOLDING CONSOLIDATED considers the materiality of the assets, except for goodwill, which is evaluated regardless of its amount. The main internal and external indications which can impact the recoverable amount are: business strategies established by management; obsolescence and/or disuse of software/hardware; and the macroeconomic, market and regulatory scenario. Depending on the asset class, the recoverable amount is estimated using especially the methodologies: Discounted Cash Flow, Multiple and Dividend Flow, using a discount rate that in general reflects financial and economic variables, such as risk-free interest rate and a risk premium. The assessment of recoverable amount reflects Management’s best estimate for the expected future cash flows from individual assets or CGU, as the case may be. The main judgments exercised in the assessment of recoverable amount of non-financial assets are: the choice of the most appropriate methodology, the discount rate and assumptions for cash inflows and outflows. XI - Insurance, private pension and premium bonds operations Insurance contracts establish, for one of the parties, upon payment (premium) by the other party, the obligation to pay the latter a certain amount in the event of a claim. Insurance risk is defined as a future event is uncertain, of a sudden and unforeseeable nature, independent of the insured’s will, which may cause economic loss when it occurs. Once a contract is classified as an insurance contract, it remains as such until the end of its life, even if the insurance risk is significantly reduced during the period, unless all rights and obligations are extinguished or expired. Private pension plans refer to contracts that provide for retirement benefits after an accumulation period (known as PGBL, VGBL and FGB) provide a guarantee, at the commencement date of the contract, of the basis for calculating the retirement benefit (mortality table and minimum interest rates). The contracts specify the annuity rates and, therefore, the insurance risk is transferred to the issuer from the start. These contracts are classified as insurance contracts. 68

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Insurance premiums are accounted for over the term of the contracts in proportion to the amount of insurance coverage, through the establishment and reversal of a provision for unearned premiums and deferred selling expenses. Interest arising from fractioning of insurance premiums is accounted for as incurred. Revenues from pension contributions and the respective technical provisions are recognized upon receipt. The revenue arising from premium bonds quotas and raffles is recognized upon receipt, and the quota of carry after meeting the consideration. ITAÚ UNIBANCO HOLDING CONSOLIDATED recognizes, if there is any evidence of impairment losses with respect to receivables for insurance premiums, a sufficient provision to cover this loss, based on a risk analysis of realization of insurance premiums receivable with installments overdue. Reinsurance: in the ordinary course of business, ITAÚ UNIBANCO HOLDING CONSOLIDATED reinsures a portion of the risks underwritten, particularly property and casualty risks that exceed the maximum limits of responsibility that it determines to be appropriate for each segment and product (after a study which considers size, experience, special features, and the capital necessary to support these limits). These reinsurance agreements allow the recovery of a portion of losses from the reinsurer, although they do not release the insurer from the main obligation as direct insurer of the risks covered by the reinsurance. ITAÚ UNIBANCO HOLDING CONSOLIDATED exercises its judgment in assessing the recoverable amount of reinsurance receivables, based on its experience and reinsurers' rating. Technical provisions: are liabilities arising from obligations of ITAÚ UNIBANCO HOLDING CONSOLIDATED to its policyholders and participants. These obligations may be short term liabilities (property and casualty insurance) or medium and long term liabilities (life insurance and pension plans). The determination of the actuarial liability is subject to several uncertainties inherent in the coverage of insurance and pension contracts, such as assumptions of persistence, mortality, disability, life expectancy, morbidity, expenses, frequency and severity of claims, conversion of benefits into annuities, redemptions and return on assets. The estimates for these assumptions are based on macroeconomic projections and the historical experience of ITAÚ UNIBANCO HOLDING CONSOLIDATED, benchmarks and the actuarial experience, in order to comply with best market practices and constantly review of the actuarial liability. Liability adequacy test: ITAÚ UNIBANCO HOLDING CONSOLIDATED tests, semiannually, liability adequacy by adopting current actuarial assumptions for future cash flows of all insurance contracts and private pension plans in force on the test base date. Should the analysis show insufficiency, it will be accounted for in income for the period when arising from changes in the non-financial risk of insurance and in other comprehensive income, when arising from changes in the interest rate (ETTJ). XII - Provisions, contingent assets and contingent liabilities Provisions and contingent liabilities are assessed based on the Management’s best estimates considering the opinion of legal advisors. The accounting treatment of provisions and contingent liabilities depends on the likelihood of disbursing funds to settle obligations. According to the probability of loss they are classified as: (i) probable and are provisioned in the Financial Statements; (ii) possible, are not provisioned and are reported in the Notes; and (iii) remote: no provision is recognized, and contingent liabilities are not disclosed in the Financial Statements. Provisions and contingent liabilities are estimated in a mass or individualized basis: • Mass lawsuits: civil lawsuits and labor claims with similar characteristics, whose individual amounts are not relevant. The expected amount of the loss is estimated on a monthly basis, according to the statistical model. Civil and labor provision and contingencies are adjusted to the amount of the performance guarantee deposit when it is made. For civil lawsuits, their nature, and characteristics of the court in which they are being processed (Small claims court or ordinary court) is observed. For labor claims, the estimated amount is reassessed considering the court decisions rendered. 69

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • Individual lawsuits: civil lawsuits, labor claims, tax claims and social security lawsuits with peculiar characteristics or relevant amounts. For civil lawsuits and labor claims, the expected amount of the loss is periodically estimated, as the case may be, based on the determination of the amount claimed and the particularities of the lawsuits. The likelihood of loss is assessed according to the characteristics of facts and points of law regarding that lawsuit. Tax and social security lawsuits are assessed individually and are accounted for at the amount due. Assets pledged as guarantees of civil lawsuits, labor claims, tax claims and social security lawsuits should be conducted in court and are retained until a definitive court decision is made. Cash deposits, surety insurance, sureties and government securities are offered, and in case of unfavorable decision, the amount is paid to the counterparty. The amount of judicial deposits is updated in accordance with the regulations in force. Civil, labor, tax, and social security provisions, guaranteed by indemnity clauses in privatization and other procedures, in which there is liquidity, are recognized upon judicial notice, simultaneously with amounts receivable, not having effect on income. The main judgments exercised in the measurement of provisions and contingencies are: assessment of the probability of loss; aggregation of mass lawsuits; selection of the statistical model for loss assessment; and estimated provisions amount. Information on provisions and contingencies for legal proceedings are detailed in Note 11. XIII - Income tax and social contribution The provision for income tax and social contribution is composed for current taxes, which are recovered or paid during the reporting period, and deferred taxes, represented by deferred tax assets and liabilities, arising from the differences between the tax bases of assets and liabilities and the amounts reported at the end of each period. Deferred tax assets may arise from: temporary differences, which may be deductible in future periods; and income tax losses and social contribution tax loss on net income, which may be offset in the future. The expected realization of deferred tax assets is estimated based on the projection of future taxable profits and other technical studies, observing the history of profitability for each subsidiary and for the consolidated taken as whole. The main assumptions considered in the projections of future taxable income are: macroeconomic variables, exchange rates, interest rates, volume of financial operations, service fees, internal business information, among others, which may present variations in relation to actual data and amounts. The main judgments that ITAÚ UNIBANCO HOLDING CONSOLIDATED exercises in recognition of deferred tax assets and liabilities are: identification of deductible and taxable temporary differences in future periods; and evaluation of the likelihood of the existence of future taxable profit against which the deferred tax assets may be used, considering the history of taxable income or income in at least three of the last five fiscal years. Tax rates, as well as their calculation bases, are detailed in Note 20. XIV - Post-employment benefits ITAÚ UNIBANCO HOLDING CONSOLIDATED sponsors post-employment benefit plans for employees in Defined Benefit, Defined Contribution and Variable Contribution modalities. The present value of obligations, net of fair value of assets, is recognized in the liabilities according to the characteristics of the plan and actuarial estimates. When the fair value of the plan assets exceeds the present value of obligations, an asset is recognized, limited to the rights of ITAÚ UNIBANCO HOLDING CONSOLIDATED. 70

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Actuarial estimates are based on assumptions of the following nature: (i) demographic: mainly the mortality table; and (ii) financial: the most relevant being the nominal discount rate used to determine the present value of the obligations that considers the yields of government securities and the maturity of respective obligations. Annual remeasurements of the plans are recognized under Stockholders’ Equity, in Other Comprehensive Income. The main judgments exercised in calculating the obligation of post-employment benefit plans are: selection of the mortality table and the discount rate. XV - Commissions and banking fees Commissions and banking fees are recognized when ITAÚ UNIBANCO HOLDING CONSOLIDATED provides or offers services to customers, in an amount that reflects the consideration ITAÚ UNIBANCO HOLDING CONSOLIDATED expects to collect in exchange for those services. Incremental costs, when material, are recognized in assets and appropriated in income according to the expected term of the contract. Service revenues related to credit cards, debit, current account, payments and collections and economic, financial and brokerage advisory are recognized when said services are provided. Revenue from certain services, such as fees from funds management, collection and custody, are recognized over the life of the respective agreements, as services are provided. ITAÚ UNIBANCO HOLDING CONSOLIDATED exercises judgment to identify whether the performance obligation is satisfied over the life of the contract or at the time the service is provided. Note 3 - Business development Avenue Holding Cayman Ltd On July 08, 2022, ITAÚ UNIBANCO HOLDING entered into a share purchase agreement with Avenue Controle Cayman Ltd and other selling stockholders for the acquisition of control of Avenue Holding Cayman Ltd (AVENUE). The purchase will be carried out in three phases over five years. In the first phase, granted on October 31, 2023, ITAÚ UNIBANCO HOLDING, through its subsidiary ITB Holding Brasil Participações Ltda. (ITB HOLDING), acquired 35% of AVENUE’s capital. In the second phase, performed on January 30, 2026, ITAÚ UNIBANCO HOLDING through its subsidiary ITB HOLDING, acquired an additional 17.2% ownership interest in AVENUE, for approximately R$ 730 and started holding control with 50.1% of AVENUE’s capital. After five years of the first phase, ITAÚ UNIBANCO HOLDING may exercise a call option for the remaining ownership interest. Effective acquisitions and financial settlements occurred after the required regulatory approvals. 71

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 4 - Interbank investments The accounting policy on interbank investments is presented in Note 2c IV. 06/30/2026 12/31/2025 Amortized cost Amortized cost Securities purchased under agreements to resell 237,046 269,780 Collateral held 81,241 17,152 Collateral repledge 75,030 174,390 Assets received as collateral with right to sell or repledge 27,839 58,545 Assets received as collateral without right to sell or repledge 47,191 115,845 Collateral sold 80,775 78,238 Interbank deposits 69,268 65,544 Assets guaranteeing technical provisions 6,255 5,093 (Provision for expected credit loss) (22) (29) Total 312,547 340,388 Current 303,206 333,330 Non-current 9,341 7,058 Interbank investments are classified in stage 1. In ITAÚ UNIBANCO HOLDING the portfolio is classified as amortized cost and composed of Securities purchased under agreements to resell – Collateral held in the amount of R$ 38,185 (R$ 22,486 at 12/31/2025) Interbank deposits in the amount of R$ 5,704 (R$ 8,833 at 12/31/2025), and the fair value of these investments totals R$ 43,889 (R$ 31,319 at 12/31/2025). 72

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 5 - Securities The accounting policy on Securities is presented in Note 2c IV. a) Summary 06/30/2026 12/31/2025 Note Gross book value Expected credit loss Fair value adjustment Accounting balance Accounting balance At amortized cost (AC) 5b 168,519 (79) - 168,440 136,461 At fair value through other comprehensive income (FVOCI) 5c 182,231 (421) (2,964) 178,846 159,161 Designated at fair value through other comprehensive income (Designated FVOCI) 5c 1,867 - (1,019) 848 780 At fair value through profit or loss (FVPL) 5d 653,358 (99) (3,217) 650,042 607,526 Designated at fair value through profit or loss (Designated FVPL) 5d 26,635 (33) 66 26,668 21,488 Total 1,032,610 (632) (7,134) 1,024,844 925,416 Total 12/31/2025 928,556 (736) (2,404) 925,416 Current 600,145 504,665 Non-current 424,699 420,751 ITAÚ UNIBANCO HOLDING CONSOLIDATED evaluates 27.3% (24.9% at 12/31/2025) of the portfolio as low credit risk, mainly Government securities - Brazil, and for this reason it does not recognize a provision for expected credit loss. Securities are classified as: R$ 389,943 in stage 1, R$ 445 in stage 2 and R$ 1,246 in stage 3 (R$ 325,585, R$ 209 and R$ 1,161 at 12/31/2025). Provisions for expected credit loss on securities are classified as: R$ (107) in stage 1, R$ (76) in stage 2 and R$ (449) in stage 3 (R$ (105), R$ (30) and R$ (601) at 12/31/2025). Of the total balance of the stages, R$ 702 (R$ 713 at 12/31/2025 is from renegotiated operations, of which 100% (100% at 12/31/2025) refers to restructured operations. In the period, ITAÚ UNIBANCO HOLDING CONSOLIDATED recognized R$ 842 ( R$ 1,157 at 01/01 to 06/30/2025) of exchange variation in income, without considering the effects of exchange rate hedging. 73

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 1/01/202 01/01/2025 06/30/2026 12/31/2025 Note Own portfolio Restricted to Assets guaranteeing technical provisions Total (2) Total (2) Repurchase agreements Pledged guarantees (1) Central Bank of Brazil Borrowing Note - Assets received as collateral without right to sell or repledge Assets received as collateral with right to sell or repledge 10b Government securities 222,864 223,175 55,055 37,030 18,525 - 18,620 575,269 496,409 Brazil 162,806 209,292 39,147 14,200 18,525 - 18,620 462,590 414,379 Latin America 43,157 13,883 3,644 10,547 - - - 71,231 52,603 Abroad 16,901 - 12,264 12,283 - - - 41,448 29,427 Corporate securities 33,823 845 1,963 10,029 - - 289 46,949 44,664 Rural product note 790 - - 491 - - - 1,281 165 Bank deposit certificates 397 285 - - - - - 682 310 Real estate receivables certificates 5,070 512 - - - - - 5,582 5,586 Debentures 7,612 48 - - - - 3 7,663 8,947 Eurobonds and other 12,221 - 1,963 9,538 - - - 23,722 20,856 Financial bills 542 - - - - - 172 714 770 Promissory and commercial notes 20 - - - - - - 20 19 Other 7,171 - - - - - 114 7,285 8,011 Shares 16,293 - - 2,004 - 53 6 18,356 22,246 Investment Funds 27,299 - - 100 - - 78 27,477 27,353 Specially organized investment funds (PGBL/VGBL) - - - - - - 357,425 357,425 335,480 Total 300,279 224,020 57,018 49,163 18,525 53 376,418 1,025,476 926,152 AC 5b 81,641 43,489 10,324 22,105 4,288 - 6,672 168,519 FVOCI and Designated FVOCI 5c 82,018 44,091 21,311 9,296 14,232 - 9,167 180,115 FVPL and Designated FVPL 5d 136,620 136,440 25,383 17,762 5 53 360,579 676,842 Total 12/31/2025 355,614 104,629 45,114 48,170 17,306 23 355,296 926,152 AC 5b 82,342 3,126 17,775 22,749 4,008 - 6,615 136,615 FVOCI and Designated FVOCI 5c 96,934 21,515 10,804 8,978 13,298 - 8,891 160,420 FVPL and Designated FVPL 5d 176,338 79,988 16,535 16,443 - 23 339,790 629,117 1) Represent securities linked to balances in Post-employment benefits (Note 22b), stock exchanges and settlement and custody houses. 2) The balance does not comprises expect credit loss. 74

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Securities at amortized cost (AC) 06/30/2026 12/31/2025 Gross book value Gross book value Government securities 121,567 93,503 Brazil 101,249 72,488 Latin America 4,803 5,974 Abroad 15,515 15,041 Corporate securities 27,143 23,778 Bank deposit certificates 95 63 Real estate receivables certificates 4,606 4,700 Eurobonds and other 15,389 11,983 Financial bills 439 379 Other 6,614 6,653 Investment funds 19,809 19,334 Total 168,519 136,615 Expected credit loss (79) (154) Amortized cost 168,440 136,461 Current 38,424 39,445 Non-current 130,016 97,016 At ITAÚ UNIBANCO HOLDING, the portfolio is composed of Eurobonds and other in the amount of R$ 1,306 (R$ 0 at 12/31/2025). c) Securities at fair value through other comprehensive income (FVOCI) 06/30/2026 12/31/2025 Gross book value Fair value adjustment Fair value Gross book value Fair value adjustments Fair value Government securities 171,981 (2,725) 169,256 149,831 (1,513) 148,318 Brazil 113,891 (2,543) 111,348 110,710 (1,519) 109,191 Latin America 33,797 (109) 33,688 25,173 (30) 25,143 Abroad 24,293 (73) 24,220 13,948 36 13,984 Corporate securities 10,250 (660) 9,590 11,423 (580) 10,843 Rural product note 1,020 (60) 960 - - - Bank deposit certificates 283 3 286 168 (1) 167 Real estate receivables certificates 230 (9) 221 221 1 222 Debentures 2,695 (222) 2,473 4,603 (171) 4,432 Eurobonds and other 5,912 (347) 5,565 6,301 (410) 5,891 Financial bills 4 - 4 5 - 5 Promissory and commercial notes 1 - 1 - - - Other 105 (25) 80 125 1 126 Total 182,231 (3,385) 178,846 161,254 (2,093) 159,161 Shares (designated at FVOCI) 1,867 (1,019) 848 1,840 (1,060) 780 Total 184,098 (4,404) 179,694 163,094 (3,153) 159,941 Expected credit loss (Income) (421) (479) Fair value adjustment (OCI) (3,983) (2,674) Fair value 179,694 159,941 Current 45,550 39,775 Non-current 134,144 120,166 Regarding the shares designated to FVOCI, there was receipt of dividends in the amount R$ 7 (R$ 0 at 01/01 to 06/30/2025) and there was no sale of shares in the period. At ITAÚ UNIBANCO HOLDING, the portfolio is composed of Eurobonds and other in the amount of R$ 1,398 (R$ 1,485 at 12/31/2025) and Financial bills in the amount of R$ 33,606 (R$ 26,097 at 12/31/2025). 75

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 d) Securities at fair value through profit or loss (FVPL) 06/30/2026 12/31/2025 Gross book value Fair value adjustment Fair value Gross book value Fair value adjustments Fair value Government securities 258,589 (845) 257,744 233,082 (5) 233,077 Brazil 250,916 (983) 249,933 226,596 65 226,661 Latin America 7,116 138 7,254 6,085 (70) 6,015 Abroad 557 - 557 401 - 401 Corporate securities 10,047 (350) 9,697 9,600 (116) 9,484 Rural product note 337 (17) 320 165 - 165 Bank deposit certificates 302 (2) 300 80 - 80 Real estate receivables certificates 783 (37) 746 669 (10) 659 Debentures 5,257 (277) 4,980 4,422 (117) 4,305 Eurobonds and other 2,510 (28) 2,482 2,644 (5) 2,639 Financial bills 269 2 271 382 4 386 Promissory and commercial notes 19 - 19 19 - 19 Other 570 9 579 1,219 12 1,231 Shares 19,513 (2,005) 17,508 21,116 350 21,466 Investment funds 7,784 (116) 7,668 8,114 (95) 8,019 Specially organized investment funds (PGBL/VGBL) 357,425 - 357,425 335,480 - 335,480 Total 653,358 (3,316) 650,042 607,392 134 607,526 Government securities (Designated FVPL) 26,635 33 26,668 21,455 33 21,488 Total 679,993 (3,283) 676,710 628,847 167 629,014 Expected credit loss (Income) (132) (103) Fair value adjustment (Income) (3,151) 270 Fair value 676,710 629,014 Financial assets not subject to Expected credit loss 639,109 (2,808) 636,301 599,761 322 600,083 Financial assets subject to Expected credit loss 40,884 (475) 40,409 29,086 (155) 28,931 Current 516,171 425,446 Non-current 160,539 203,568 At ITAÚ UNIBANCO HOLDING, the portfolio is composed of Shares in the amount of R$ 12 (R$ 12 at 12/31/2025), Fixed-income fund quotas in the amount of R$ 8,238 (R$ 8,003 at 12/31/2025) and Eurobonds and other in the amount of R$ 0 (R$ 1,389 at 12/31/2025). 76

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 6 - Derivatives The accounting policy on Derivatives is presented in Note 2c IV. ITAÚ UNIBANCO HOLDING CONSOLIDATED trades in derivatives with various counterparties to manage its overall exposure and to assist its customers in managing their own exposure. Futures - They are agreements to buy or sell financial or non-financial instruments on a future date at a fixed price. These contracts can be settled in cash or by physical delivery. The nominal value of these contracts represents the face value of the associated instrument. Forwards - They are forward contracts that involve the purchase or sale of financial and non-financial instruments on a future date, at a contracted price, and which are settled by delivering or not the underlying item against a financial amount. They include exchange contracts that are currency forwards. Options - They are contracts that allow the buyer, upon the payment of a fee, the right to buy or sell financial or non-financial instruments at a fixed price during a specified term. Swaps - They are contracts to settle in cash on a future date or dates, the difference between two specified financial indexes, applied over a notional principal amount. Credit derivatives - They are financial instruments which aim is to transfer credit risk: • Credit default swap (CDS): They are contracts whose amount depends on the credit risk of a financial asset (reference entity), allowing the buyer of the protection to transfer this risk to the seller of the protection. The seller, in exchange for a fee, assumes the obligation to make payments when a credit event occurs. • Total return swap (TRS): They are contracts in which the parties exchange the full return of an asset or basket of assets for periodic cash flows. Further information on parameters used to manage risks may be found in Note 26. 77

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 a) Derivatives by maturity date and counterparty By notional amount 06/30/2026 12/31/2025 Futures Forward Options Swaps NDF Credit derivatives Other Total Total Maturity ranges 0 - 30 323,648 63,689 2,156,060 579,820 202,644 1,587 8,687 3,336,135 2,935,988 31 - 90 226,247 31,192 904,658 547,471 146,020 - 5,455 1,861,043 1,763,119 91 - 365 417,685 64,717 3,543,748 1,787,375 322,379 44,443 4,144 6,184,491 6,276,091 366 - 720 141,006 11,089 73,801 1,109,045 77,555 25,827 4,104 1,442,427 1,094,708 Over 720 days 277,870 4,757 43,953 1,764,917 53,676 46,782 4,232 2,196,187 1,765,793 Total 1,386,456 175,444 6,722,220 5,788,628 802,274 118,639 26,622 15,020,283 13,835,699 Total 12/31/2025 1,316,911 170,359 6,824,202 4,603,623 794,087 115,272 11,245 13,835,699 Counterparties Stock exchange 1,192,902 1,148 4,706,679 3,523,607 42,740 49,501 - 9,516,577 10,844,286 Over-the-counter market 193,554 174,296 2,015,541 2,265,021 759,534 69,138 26,622 5,503,706 2,991,413 Financial institutions 5,736 143,910 94,096 1,598,649 445,501 69,138 6,220 2,363,250 2,265,335 Companies 187,818 30,222 1,916,629 626,610 311,360 - 20,402 3,093,041 682,800 Individuals - 164 4,816 39,762 2,673 - - 47,415 43,278 Total 1,386,456 175,444 6,722,220 5,788,628 802,274 118,639 26,622 15,020,283 13,835,699 Total 12/31/2025 1,316,911 170,359 6,824,202 4,603,623 794,087 115,272 11,245 13,835,699 By fair value - assets 06/30/2026 12/31/2025 Futures Forward Options Swaps NDF Credit derivatives Other Total Total Maturity ranges 0 - 30 - 20,680 635 738 2,196 1 676 24,926 11,248 31 - 90 - 569 1,120 2,297 1,971 - 4 5,961 4,658 91 - 365 - 430 3,210 11,429 5,614 84 4 20,771 13,372 366 - 720 - 480 3,462 7,328 925 82 9 12,286 12,640 Over 720 days - 52 3,885 30,988 599 231 155 35,910 31,393 Total - 22,211 12,312 52,780 11,305 398 848 99,854 73,311 Total 12/31/2025 - 4,577 11,669 47,184 8,351 615 915 73,311 Counterparties Stock exchange - 244 6,734 20,960 1,141 152 699 29,930 30,522 Over-the-counter market - 21,967 5,578 31,820 10,164 246 149 69,924 42,789 Financial institutions - 21,021 2,933 18,980 5,173 246 147 48,500 29,103 Companies - 945 2,525 12,189 4,938 - 2 20,599 12,873 Individuals - 1 120 651 53 - - 825 813 Total - 22,211 12,312 52,780 11,305 398 848 99,854 73,311 Total 12/31/2025 - 4,577 11,669 47,184 8,351 615 915 73,311 By fair value - liabilities 06/30/2026 12/31/2025 Futures Forward Options Swaps NDF Credit derivatives Other Total Total Maturity ranges 0 - 30 - (21,775) (620) (1,303) (2,393) (6) - (26,097) (11,702) 31 - 90 - (597) (948) (1,028) (2,135) - (20) (4,728) (4,413) 91 - 365 - (368) (2,593) (8,596) (6,616) (15) (23) (18,211) (12,639) 366 - 720 - (130) (1,763) (7,595) (1,306) (27) (7) (10,828) (12,022) Over 720 days - (61) (2,750) (28,362) (846) (227) (134) (32,380) (29,142) Total - (22,931) (8,674) (46,884) (13,296) (275) (184) (92,244) (69,918) Total 12/31/2025 - (4,382) (8,252) (45,760) (10,929) (367) (228) (69,918) Counterparties Stock exchange - - (3,071) (19,601) (1,740) (196) (28) (24,636) (25,931) Over-the-counter market - (22,931) (5,603) (27,283) (11,556) (79) (156) (67,608) (43,987) Financial institutions - (21,192) (2,156) (16,022) (6,189) (79) (134) (45,772) (27,063) Companies - (1,678) (3,379) (8,267) (5,318) - (22) (18,664) (14,197) Individuals - (61) (68) (2,994) (49) - - (3,172) (2,727) Total - (22,931) (8,674) (46,884) (13,296) (275) (184) (92,244) (69,918) Total 12/31/2025 - (4,382) (8,252) (45,760) (10,929) (367) (228) (69,918) Own credit risk (DVA) was R$ 16 (R$ 19 at 12/31/2025) and is composed of derivatives. The amount of the margins pledged in guarantee by ITAÚ UNIBANCO HOLDING was R$ 16,154 (R$ 14,190 at 12/31/2025) composed basically of cash, shares and government securities. 78

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Derivatives by index 06/30/2026 12/31/2025 Futures Forward Options Swaps NDF Credit derivatives Other Total Total Shares Notional amount 25,792 452 1,908,053 3,471 8,649 6,397 - 1,952,814 2,137,273 Fair value - asset - 250 7,882 524 166 122 - 8,944 8,362 Fair value - liability - - (5,778) (1,296) (76) (9) - (7,159) (6,275) Commodities Notional amount 14,160 15 13,045 75 8,713 2 - 36,010 43,385 Fair value - asset - 15 278 - 432 - - 725 1,564 Fair value - liability - (11) (187) (1) (251) - - (450) (1,103) Interest Notional amount 1,289,462 20,380 4,626,297 5,742,900 1,192 112,232 6,220 11,798,683 10,455,023 Fair value - asset - 20,394 1,152 51,136 36 276 170 73,164 49,336 Fair value - liability - (20,348) (330) (45,413) (52) (266) (170) (66,579) (47,218) Foreign currency Notional amount 57,042 154,597 174,825 42,182 783,720 8 20,402 1,232,776 1,200,018 Fair value - asset - 1,552 3,000 1,120 10,671 - 678 17,021 14,049 Fair value - liability - (2,572) (2,379) (174) (12,917) - (14) (18,056) (15,322) c) Credit derivatives 06/30/2026 12/31/2025 Received risk Transferred risk Net risk Received risk Transferred risk Net risk Credit derivatives CDS (34,976) 27,572 (7,404) (34,559) 28,141 (6,418) TRS (56,091) - (56,091) (52,573) - (52,573) Total (91,067) 27,572 (63,495) (87,132) 28,141 (58,991) Note 7 - Hedge accounting The accounting policy on Hedge accounting is presented in Note 2c IV. ITAÚ UNIBANCO HOLDING CONSOLIDATED has a risk limits structure applied to each risk factor, which aims at improving the monitoring and understanding of risks, in addition to avoiding their concentration. In hedge accounting, the groups of risk factors comprise: • Interest rate: Risk of loss in transactions subject to interest rate variations. • Currency: Risk of loss in transactions subject to foreign exchange variation. The structures designated for the risk factor groups are carried out considering the risks in their totality when there are compatible hedge instruments. In certain cases, management may decide to hedge a risk for the risk factor term and limit of the hedging instrument. The other risk factors hedged by the institution are presented in Note 26. To protect cash flows and fair value of instruments designated as hedged items, derivatives and financial assets are used. ITAÚ UNIBANCO HOLDING CONSOLIDATED manages risks through the economic relationship between hedging instruments and hedged items, where the expectation is that these instruments will move in opposite directions and in the same proportion, with the purpose of neutralizing risk factors. For portfolio strategies, the coverage ratio is often re-established as both the protected item and instruments change over time, reflecting risk management guidelines approved by management. The designated coverage ratio is always 100% of the risk factor eligible for coverage. Sources of ineffectiveness are in general related to the counterparty’s credit risk and possible mismatches of terms between the hedging instrument and the hedged item. 79

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 a) Summaries by instrument and hedge item, nominal amount and maturity 06/30/2026 12/31/2025 Hedge instruments Hedged item Hedge instruments Hedged item Notional amount Fair value adjustment Gross book value Notional amount Fair value adjustments Gross book value Cash flow hedge 280,699 23 281,728 240,699 (112) 240,803 Hedge of assets transactions 2,724 - 2,757 2,609 - 2,590 Hedge of asset-backed securities under repurchase agreements 20,230 - 21,047 14,039 - 14,459 Hedge of assets denominated in Chilean unit of account 66,158 (12) 66,158 83,462 (126) 83,462 Hedge of loan operations 38,821 280 38,821 20,950 78 20,950 Hedge of deposits and repurchase agreements 110,955 - 111,153 85,676 - 85,403 Hedge of funding 40,910 (332) 40,910 32,753 (63) 32,753 Hedge of highly probable forecast transactions (1) 901 87 882 1,210 (1) 1,186 Hedge of net investment in foreign operations 29,660 (77) 28,775 29,033 41 27,551 Hedge of net investment in foreign operations 29,660 (77) 28,775 29,033 41 27,551 Fair value hedge 156,066 (525) 161,447 160,161 (665) 161,615 Hedge of securities at amortized cost 67,210 (618) 72,680 71,035 (778) 72,925 Hedge of securities at fair value through other comprehensive income 22,862 113 22,872 15,422 86 15,073 Hedge of loan operations 30,459 95 30,460 34,599 71 34,599 Hedge of funding 35,535 (115) 35,435 39,075 (44) 38,990 Hedge of firm commitments (1) - - - 30 - 28 Total 466,425 (579) 471,950 429,893 (736) 429,969 1) Refer to amounts designated to registered hedge items Off-Balance sheet. 80

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 06/30/2026 0-1 year 1-2 years 2-3 years 3-4 years 4-5 years 5-10 years Over 10 years Total Cash flow hedge 140,667 66,151 28,085 19,549 23,248 2,999 - 280,699 Hedge of assets transactions - - 2,162 562 - - - 2,724 Hedge of asset-backed securities under repurchase agreements - 5,339 7,727 6,418 746 - - 20,230 Hedge assets denominated in Chilean unit of account 47,452 12,529 3,046 - 3,131 - - 66,158 Hedge of loan operations 15,694 8,516 1,608 4,458 8,545 - - 38,821 Hedge of deposits and repurchase agreements 65,476 26,118 11,211 2,109 3,533 2,508 - 110,955 Hedge of funding 11,144 13,649 2,331 6,002 7,293 491 - 40,910 Hedge of highly probable forecast transactions (1) 901 - - - - - - 901 Hedge of net investment in foreign operations 29,660 - - - - - - 29,660 Hedge of net investment in foreign operations (2) 29,660 - - - - - - 29,660 Fair value hedge 50,193 34,004 26,196 5,093 17,156 19,470 3,954 156,066 Hedge of securities at amortized cost 7,626 12,667 11,911 2,496 13,130 16,495 2,885 67,210 Hedge of securities at fair value through other comprehensive income 9,854 5,995 3,323 - 1,066 1,761 863 22,862 Hedge of loan operations 13,749 7,781 6,071 964 836 1,058 - 30,459 Hedge of funding 18,964 7,561 4,891 1,633 2,124 156 206 35,535 Total 220,520 100,155 54,281 24,642 40,404 22,469 3,954 466,425 12/31/2025 0-1 year 1-2 years 2-3 years 3-4 years 4-5 years 5-10 years Over 10 years Total Cash flow hedge 151,954 40,224 17,515 11,116 13,883 6,007 - 240,699 Hedge of assets transactions - - 2,068 - 541 - - 2,609 Hedge of asset-backed securities under repurchase agreements - - 8,132 5,907 - - - 14,039 Hedge assets denominated in Chilean unit of account 73,095 10,367 - - - - - 83,462 Hedge of loan operations 11,276 2,029 804 1,647 5,194 - - 20,950 Hedge of deposits and repurchase agreements 51,197 20,191 3,579 2,835 2,032 5,842 - 85,676 Hedge of funding 15,176 7,637 2,932 727 6,116 165 - 32,753 Hedge of highly probable forecast transactions (1) 1,210 - - - - - - 1,210 Hedge of net investment in foreign operations 29,033 - - - - - - 29,033 Hedge of net investment in foreign operations (2) 29,033 - - - - - - 29,033 Fair value hedge 56,922 25,728 27,560 14,035 9,295 21,670 4,951 160,161 Hedge of securities at amortized cost 10,207 9,412 16,532 6,416 5,369 19,759 3,340 71,035 Hedge of securities at fair value through other comprehensive income 11,438 130 1,390 98 728 688 950 15,422 Hedge of loan operations 13,600 7,890 5,988 4,507 1,411 882 321 34,599 Hedge of funding 21,647 8,296 3,650 3,014 1,787 341 340 39,075 Hedge of firm commitments (1) 30 - - - - - - 30 Total 237,909 65,952 45,075 25,151 23,178 27,677 4,951 429,893 1) Refer to amounts designated to registered hedge items Off-Balance sheet. 2) Classified as current, since instruments are renewed often. 1 81

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Cash flow hedge Strategies are used to manage the variation: • In the cash flow of interest payment by using futures contracts: Hedge of asset transactions (DI); Hedge of asset repurchase agreements (Selic); Hedge of time deposits and repurchase agreements (DI). • In the cash flow of interest payment by using swap contracts: Hedge of assets denominated in Chilean unit of account (UF); Hedge of loan operations (Monetary policy rate - TPM); Hedge of funding (TPM). • In the amount of the commitments assumed, caused by variation in the exchange rates: Hedge of highly probable forecast transactions (foreign currency), not recognized in the balance sheet. 82

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Strategies Heading 06/30/2026 Hedged item Hedge instrument Book value Variation in value recognized in other comprehensive income Cash flow hedge reserve Notional amount Variation in fair value used to calculate hedge ineffectivenessAssets Liabilities Interest rate risk Hedge of assets transactions Operations with credit granting characteristics 2,757 - (38) (47) 2,724 (38) Hedge of asset-backed securities under repurchase agreements Securities purchased under agreements to resell 21,047 - (416) (725) 20,230 (416) Hedge of assets denominated in Chilean unit of account Securities 66,158 - 204 204 66,158 204 Hedge of loan operations Loan and lease operations 38,821 - 203 236 38,821 203 Hedge of deposits and repurchase agreements Securities sold under repurchase agreements and Deposits - 111,153 198 321 110,955 198 Hedge of funding Deposits - 38,505 (174) (161) 38,505 (174) Foreign exchange risk Hedge of funding Deposits - 2,405 (3) (3) 2,405 (3) Hedge of highly probable forecast transactions (1) 91 791 20 116 901 20 Total 128,874 152,854 (6) (59) 280,699 (6) Strategies Heading 12/31/2025 Hedged item Hedge instrument Book value Variation in value recognized in other comprehensive income Cash flow hedge reserve Notional amount Variation in fair value used to calculate hedge ineffectivenessAssets Liabilities Interest rate risk Hedge of assets transactions Operations with credit granting characteristics 2,590 - 9 (5) 2,609 9 Hedge of asset-backed securities under repurchase agreements Securities purchased under agreements to resell 14,459 - (186) (875) 14,039 (187) Hedge of assets denominated in Chilean unit of account Securities 83,462 - 57 56 83,462 57 Hedge of loan operations Loan and lease operations 20,950 - 54 106 20,950 55 Hedge of deposits and repurchase agreements Securities sold under repurchase agreements and Deposits - 85,403 (273) (8) 85,676 (273) Hedge of funding Deposits - 30,935 (41) (65) 30,935 (41) Foreign exchange risk Hedge of funding Deposits - 1,818 28 28 1,818 28 Hedge of highly probable forecast transactions (1) 200 986 20 124 1,210 20 Total 121,661 119,142 (332) (639) 240,699 (332) 1) Refer to amounts designated to registered hedge items Off-balance sheet. Hedges of asset transactions, asset-backed securities under repurchase agreements and deposits and repurchase agreements to resell are portfolio strategies. 83

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Hedge instruments 06/30/2026 Notional amount Book value (1) Variations in fair value used to calculate hedge ineffectiveness Variation in value recognized in other comprehensive income Hedge ineffectiveness recognized in income Amount reclassified from cash flow hedge reserve to incomeAssets Liabilities Interest rate risk Futures 133,909 - - (256) (256) - (175) Forward 59,642 - 11 184 184 - - Swaps 83,842 406 177 49 49 - 15 Foreign exchange risk Futures 672 - - 19 19 - (1) Forward 2,634 90 285 (2) (2) - - Total 280,699 496 473 (6) (6) - (161) Hedge instruments 12/31/2025 Notional amount Book value (1) Variations in fair value used to calculate hedge ineffectiveness Variation in value recognized in other comprehensive income Hedge ineffectiveness recognized in income Amount reclassified from cash flow hedge reserve to incomeAssets Liabilities Interest rate risk Futures 102,324 - - (450) (450) - (152) Forward 72,802 - 110 50 50 - (29) Swaps 62,545 141 69 21 21 - 18 Foreign exchange risk Futures 834 - - 23 23 - (2) Forward 2,194 - 74 24 24 - - Total 240,699 141 253 (332) (332) - (165) 1) Values recorded in the heading derivatives. 84

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 c) Hedge of net investment in foreign operations Strategies aim to reduce exposure to foreign exchange variation arising from foreign investments in a foreign currency other than the head office’s functional currency. Strategies 06/30/2026 Hedged item Hedge instrument Book value Variation in value recognized in other comprehensive income Foreign currency conversion reserve Notional amount Variation in fair value used to calculate hedge ineffectivenessAssets Liabilities Foreign exchange risk Hedge of net investment in foreign operations (1) 28,775 - (11,816) (11,816) 29,660 (11,897) Total 28,775 - (11,816) (11,816) 29,660 (11,897) Strategies 12/31/2025 Hedged item Hedge instrument Book value Variation in value recognized in other comprehensive income Foreign currency conversion reserve Notional amount Variation in fair value used to calculate hedge ineffectivenessAssets Liabilities Foreign exchange risk Hedge of net investment in foreign operations (1) 27,551 - (13,583) (13,583) 29,033 (13,660) Total 27,551 - (13,583) (13,583) 29,033 (13,660) 1) Hedge instruments consider the gross tax position. 85

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Hedge instruments 06/30/2026 Notional amount Book value (1) Variation in the amount used to calculate hedge ineffectiveness Variation in the amount recognized in other comprehensive income Hedge ineffectiveness recognized in income Amount reclassified from foreign currency conversion reserve into incomeAssets Liabilities Foreign exchange risk Future 16,141 - - (4,122) (4,081) (41) - Future / NDF 8,105 - 52 (6,373) (6,271) (102) - Future / Financial assets 5,414 - 25 (1,402) (1,464) 62 - Total 29,660 - 77 (11,897) (11,816) (81) - Hedge instruments 12/31/2025 Notional amount Book value (1) Variation in the amount used to calculate hedge ineffectiveness Variation in the amount recognized in other comprehensive income Hedge ineffectiveness recognized in income Amount reclassified from foreign currency conversion reserve into incomeAssets Liabilities Foreign exchange risk Future 12,285 - - (4,807) (4,766) (41) - Future / NDF 9,245 84 - (6,875) (6,774) (101) - Future / Financial assets 7,503 - 43 (1,978) (2,043) 65 - Total 29,033 84 43 (13,660) (13,583) (77) - 1) Recorded in the heading derivatives. d) Fair value hedge Strategies are used to mitigate exposure to fair value variation in interest receipts and future exchange rate fluctuations, attributable to changes in interest rates and exchange rates related to recognized assets and liabilities. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses interest rate Swap contracts and currency futures to protect the variation in fair value on the receipt and payment of interest and the future exchange rate exposures. Hedged items are fixed assets and liabilities denominated in Chilean unit of account, fixed rate, in reais and/or foreign currencies. 86

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Strategies 06/30/2026 Hedge Item Hedge Instruments Book value (1) Fair Value Variation in fair value recognized in income Notional amount Variation in fair value used to calculate hedge ineffectivenessAssets Liabilities Assets Liabilities Interest rate risk Hedge of securities at amortized cost 72,680 - 70,892 - (1,788) 67,210 1,788 Hedge of securities at fair value through other comprehensive income 22,872 - 22,675 - (197) 22,862 198 Hedge of loan operations 30,460 - 30,649 - 189 30,459 (190) Hedge of funding - 35,435 - 35,447 (12) 35,535 13 Total 126,012 35,435 124,216 35,447 (1,808) 156,066 1,809 Strategies 12/31/2025 Hedge Item Hedge Instruments Book value (1) Fair Value Variation in fair value recognized in income Notional amount Variation in fair value used to calculate hedge ineffectivenessAssets Liabilities Assets Liabilities Interest rate risk Hedge of securities at amortized cost 72,925 - 72,954 - 29 71,035 (29) Hedge of securities at fair value through other comprehensive income 15,073 - 15,017 - (56) 15,422 51 Hedge of loan operations 34,599 - 34,858 - 259 34,599 (264) Hedge of funding - 38,990 - 39,191 (201) 39,075 203 Foreign exchange risk 1 Hedge of firm commitments - 28 - 38 (10) 30 10 Total 122,597 39,018 122,829 39,229 21 160,161 (29) 1) Values recorded in the heading deposits, securities and operations with credit granting characteristics. Hedges of loan operations are portfolio strategies. The remaining accumulated amount of fair value hedge adjustments for items that are no longer hedged is R$ 3,050 (R$ 4,005 at 12/31/2025), with effect on income of R$ 637 (R$ 1,491 at 01/01 to 06/30/2025). 87

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Hedge instruments 06/30/2026 Notional amount Book value (1) Variation in fair value used to calculate hedge ineffectiveness Hedge ineffectiveness recognized in incomeAssets Liabilities Interest rate risk Swaps 106,102 327 852 190 (9) Futures 49,964 - - 1,619 10 Total 156,066 327 852 1,809 1 Hedge instruments 12/31/2025 Notional amount Book value (1) Variation in fair value used to calculate hedge ineffectiveness Hedge ineffectiveness recognized in incomeAssets Liabilities Interest rate risk Swaps 109,027 385 1,050 (395) (11) Futures 51,104 - - 356 3 Foreign exchange risk Futures 30 - - 10 - Total 160,161 385 1,050 (29) (8) 1) Recorded in the heading derivatives. 88

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 8 - Operations with credit granting characteristics The accounting policy on operations with credit granting characteristics, which comprises credit operations, lease, other credits and securities, is presented in Note 2c IV. a) Breakdown of the portfolio of operations with credit granting characteristics and lease Loans and lease operations by type 06/30/2026 12/31/2025 Gross book value Gross carrying amount Individuals 486,190 473,397 Credit card 150,432 153,527 Personal loan 67,208 66,499 Payroll loans 81,332 75,319 Vehicles 35,055 36,303 Mortgage loans 152,163 141,749 Companies 575,821 577,711 Large companies 325,115 335,095 Micro / small and medium companies 250,706 242,616 Foreign loans - Latin America 224,693 230,330 Total 1,286,704 1,281,438 Expected credit loss (54,449) (53,289) Total loans and lease operations, net of Expected credit loss 1,232,255 1,228,149 Current 676,673 677,067 Non-current 555,582 551,082 The provision for expected credit loss comprises R$ (2,531) (R$ (1,794) on 12/31/2025) for operations of financial guarantees, credit commitments and credits to be released. In the period, ITAÚ UNIBANCO HOLDING CONSOLIDATED recognized R$ (1,061) (R$ (5,035) on 01/01 to 06/30/2025) of exchange variation in income, without considering the effects of exchange rate hedging. ITAÚ UNIBANCO HOLDING 06/30/2026 12/31/2025 Gross book value Gross carrying amount Individuals 163,012 166,306 Credit card 122,323 124,353 Personal loan 5,693 5,786 Vehicles 34,996 36,167 Companies 23,364 23,434 Corporate companies 464 479 Micro / small and medium companies 22,900 22,955 Total 186,376 189,740 Expected credit loss (13,819) (13,812) Total 172,557 175,928 Current 139,706 141,122 Non-current 32,851 34,806 In ITAÚ UNIBANCO HOLDING, the provision for expected credit loss comprises expected credit loss for operations of financial guarantees, credit commitments and credits to be released of R$ (320) (R$ (142) on 12/31/2025). 89

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Gross book value by stages Stage 1 Balance at Transfer to Stage 2 Transfer to Stage 3 (1) Cure from Stage 2 Cure from Stage 3 Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 410,977 (17,727) (2,075) 6,531 274 23,413 - 421,393 Companies 548,702 (7,170) (3,336) 1,239 54 2,772 - 542,261 Foreign units Latin America 210,992 (5,360) (502) 2,960 282 (1,847) - 206,525 Total 1,170,671 (30,257) (5,913) 10,730 610 24,338 - 1,170,179 Total 01/01 to 12/31/2025 1,098,610 (52,945) (7,646) 19,288 1,350 112,014 - 1,170,671 Stage 2 Balance at Cure to Stage 1 Transfer to Stage 3 Transfer from Stage 1 Cure from Stage 3 Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 34,870 (6,531) (7,804) 17,727 1,462 (3,534) - 36,190 Companies 14,170 (1,239) (5,022) 7,170 191 (876) - 14,394 Foreign units Latin America 10,328 (2,960) (1,808) 5,360 524 (1,409) - 10,035 Total 59,368 (10,730) (14,634) 30,257 2,177 (5,819) - 60,619 Total 01/01 to 12/31/2025 56,770 (19,288) (24,884) 52,945 4,831 (11,006) - 59,368 Stage 3 Balance at Cure to Stage 1 Cure to Stage 2 Transfer from Stage 1 Transfer from Stage 2 Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 27,550 (274) (1,462) 2,075 7,804 7,378 (14,464) 28,607 Companies 14,839 (54) (191) 3,336 5,022 (681) (3,105) 19,166 Foreign units Latin America 9,010 (282) (524) 502 1,808 (553) (1,828) 8,133 Total 51,399 (610) (2,177) 5,913 14,634 6,144 (19,397) 55,906 Total 01/01 to 12/31/2025 55,238 (1,350) (4,831) 7,646 24,884 5,513 (35,701) 51,399 1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2. Total of 3 Stages Balance at Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 473,397 27,257 (14,464) 486,190 Companies 577,711 1,215 (3,105) 575,821 Foreign units Latin America 230,330 (3,809) (1,828) 224,693 Total 1,281,438 24,663 (19,397) 1,286,704 Total 01/01 to 12/31/2025 1,210,618 106,521 (35,701) 1,281,438 Of the total balance of the three stages, R$ 36,305 (R$ 35,108 at 12/31/2025) are from renegotiated operations, of which 52.2% (52.1% at 12/31/2025) refers to restructured operations. In the period, ITAÚ UNIBANCO HOLDING CONSOLIDATED renegotiated R$ 961 (R$ 1,559 at 12/31/2025) of financial assets previously written down, composed of R$ (961) (R$ (1,559) at 12/31/2025) of provision for expected credit loss. ITAÚ UNIBANCO HOLDING - Stage 1 Balance at Transfer to Stage 2 Transfer to Stage 3 (1) Cure from Stage 2 Cure from Stage 2 Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 143,226 (5,655) (561) 1,966 25 845 - 139,846 Companies 22,024 (357) (106) 154 11 205 - 21,931 Total 165,250 (6,012) (667) 2,120 36 1,050 - 161,777 Total 01/01 to 12/31/2025 146,082 (12,105) (1,091) 4,105 78 28,181 - 165,250 ITAÚ UNIBANCO HOLDING - Stage 2 Balance at Cure to Stage 1 Transfer to Stage 3 Transfer from Stage 1 Cure from Stage 3 Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 12,494 (1,966) (2,031) 5,655 519 (2,255) - 12,416 Companies 708 (154) (184) 357 10 (126) - 611 Total 13,202 (2,120) (2,215) 6,012 529 (2,381) - 13,027 Total 01/01 to 12/31/2025 12,052 (4,105) (4,120) 12,105 1,175 (3,905) - 13,202 ITAÚ UNIBANCO HOLDING - Stage 3 Balance at Cure to Stage 1 Cure to Stage 2 Transfer from Stage 1 Transfer from Stage 2 Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 10,586 (25) (519) 561 2,031 4,424 (6,308) 10,750 Companies 702 (11) (10) 106 184 108 (257) 822 Total 11,288 (36) (529) 667 2,215 4,532 (6,565) 11,572 Total 01/01 to 12/31/2025 9,650 (78) (1,175) 1,091 4,120 9,124 (11,444) 11,288 1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2. ITAÚ UNIBANCO HOLDING - Total dos 3 Estágios Balance at Acquisition / (Settlement) Write-Off Balance at 12/31/2025 06/30/2026 Individuals 166,306 3,014 (6,308) 163,012 Companies 23,434 187 (257) 23,364 Total 189,740 3,201 (6,565) 186,376 Total 01/01 to 12/31/2025 167,784 33,400 (11,444) 189,740 90

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 In ITAÚ UNIBANCO HOLDING, of the total balance of the three stages R$ 6,555 (R$ 6,716 at 12/31/2025) are from renegotiated operations, of which 65% (65% at 12/31/2025) refers to restructured operations. c) Expected credit loss by stages Stage 1 Balance at Transfer to stage 2 Transfer to stage 3 (1) Cure from stage 2 Cure from stage 3 (Increase) / Reversal Write-Off Balance at 12/31/2025 06/30/2026 Individuals (6,396) 832 72 (1,095) (103) 582 - (6,108) Companies (1,824) 158 58 (179) (24) 15 - (1,796) Foreign units Latin America (1,845) 203 33 (430) (98) 447 - (1,690) Total (10,065) 1,193 163 (1,704) (225) 1,044 - (9,594) Total 01/01 to 12/31/2025 (10,295) 2,710 345 (3,304) (350) 829 - (10,065) Stage 2 Balance at Cure to stage 1 Transfer to stage 3 Transfer from stage 1 Cure from stage 3 (Increase) / Reversal Write-Off Balance at 12/31/2025 06/30/2026 Individuals (9,173) 1,095 3,765 (832) (787) (3,505) - (9,437) Companies (3,252) 179 1,618 (158) (142) (1,213) - (2,968) Foreign units Latin America (1,533) 430 470 (203) (124) (535) - (1,495) Total (13,958) 1,704 5,853 (1,193) (1,053) (5,253) - (13,900) Total 01/01 to 12/31/2025 (13,192) 3,304 9,593 (2,710) (2,300) (8,653) - (13,958) Stage 3 Balance at Cure to stage 1 Cure to stage 2 Transfer from stage 1 Transfer from stage 2 (Increase) / Reversal Write-Off Balance at 12/31/2025 06/30/2026 Individuals (16,434) 103 787 (72) (3,765) (11,951) 14,464 (16,868) Companies (9,353) 24 142 (58) (1,618) (3,171) 3,105 (10,929) Foreign units Latin America (3,479) 98 124 (33) (470) (1,226) 1,828 (3,158) Total (29,266) 225 1,053 (163) (5,853) (16,348) 19,397 (30,955) Total 01/01 to 12/31/2025 (31,037) 350 2,300 (345) (9,593) (26,642) 35,701 (29,266) 1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2. Total of 3 Stages Balance at (Increase) / Reversal Write-Off Balance at 12/31/2025 06/30/2026 Individuals (32,003) (14,874) 14,464 (32,413) Companies (14,429) (4,369) 3,105 (15,693) Foreign units Latin America (6,857) (1,314) 1,828 (6,343) Total (53,289) (20,557) 19,397 (54,449) Total 01/01 to 12/31/2025 (54,524) (34,466) 35,701 (53,289) The consolidated balance of the three stages comprise expected credit loss for operations of financial guarantees, credit commitments and credits to be released of R$ (2,531) (R$ (1,794) at 12/31/2025). 91

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING - Stage 1 Balance at Transfer to stage 2 Transfer to stage 3 (1) Cure from stage 2 Cure from stage 3 Increase / (Reversal) Write-Off Balance at 12/31/2025 06/30/2026 Individuals (2,583) 275 21 (441) (12) 336 - (2,404) Companies (240) 13 3 (33) (2) 57 - (202) Total (2,823) 288 24 (474) (14) 393 - (2,606) Total 01/01 to 12/31/2025 (2,451) 705 51 (936) (33) (159) - (2,823) ITAÚ UNIBANCO HOLDING - Stage 2 Balance at Cure to stage 1 Transfer to stage 3 Cure from stage 1 Cure from stage 3 Increase / (Reversal) Write-Off Balance at 12/31/2025 06/30/2026 Individuals (3,716) 441 794 (275) (287) (659) - (3,702) Companies (181) 33 59 (13) (8) (67) - (177) Total (3,897) 474 853 (288) (295) (726) - (3,879) Total 01/01 to 12/31/2025 (3,324) 936 1,468 (705) (628) (1,644) - (3,897) ITAÚ UNIBANCO HOLDING - Stage 3 Balance at Cure to stage 1 Cure to stage 2 Transfer from stage 1 Transfer from stage 2 Increase / (Reversal) Write-Off Balance at 12/31/2025 06/30/2026 Individuals (6,662) 12 287 (21) (794) (5,994) 6,308 (6,864) Companies (430) 2 8 (3) (59) (245) 257 (470) Total (7,092) 14 295 (24) (853) (6,239) 6,565 (7,334) Total 01/01 to 12/31/2025 (5,903) 33 628 (51) (1,468) (11,775) 11,444 (7,092) 1) In the movement of transfer of operations from stage 1 to stage 3 over the period, a representative part thereof have first gone through stage 2. ITAÚ UNIBANCO HOLDING - Total of 3 stages Balance at Increase / (Reversal) Write-Off Balance at 12/31/2025 06/30/2026 Individuals (12,961) (6,317) 6,308 (12,970) Companies (851) (255) 257 (849) Total (13,812) (6,572) 6,565 (13,819) Total 01/01 to 12/31/2025 (11,678) (13,578) 11,444 (13,812) In ITAÚ UNIBANCO HOLDING, the consolidated balance of the three stages comprise expected credit loss for operations of financial guarantees, credit commitments and credits to be released of R$ (320) (R$ (142) at 12/31/2025). d) Repossessed assets The accounting policy on assets held for sale is presented in Note 2c V. The repossessed assets intended for sale comprise, mainly, real estate and their sale includes periodic auctions that are previously disclosed to the market. The balance of the repossessed assets is R$ 598 (R$ 732 at 12/31/2025). e) Restricted operations and transfer of financial assets Restricted and with co-obligation 06/30/2026 01/01 to 06/30/2026 12/31/2025 01/01 to 06/30/2025 Gross book value Income Total book balue Income Assets Liabilities Assets Liabilities Restricted operations on assets 10,826 10,863 (13) 9,167 9,191 (10) Loan operations 10,826 - (259) 9,167 - (933) Foreign borrowing through securities - 10,863 246 - 9,191 923 Transfer of financial assets 171 170 - 199 199 - Total 10,997 11,033 (13) 9,366 9,390 (10) Without co-obligation Portfolio transferred Income Wallet transferred Income Loan operations and other credits 3,648 (24) 6,172 26 Written off operations (WO) 3,384 95 1,765 66 Total 7,032 71 7,937 92 f) Rural credit requirements ITAÚ UNIBANCO HOLDING CONSOLIDATED performs the service of Rural Credit Requirements by means of loan operations, issuances of securities and investments in financial instruments, and the total balance of funds of R$ 15,137 (R$ 15,273 at 12/31/2025) and the requirements of investment of R$ 15,224 (R$ 14,975 at 12/31/2025), which represents 99% (102% at 12/31/2025). Costs for compliance with the regulations were R$ 51 (R$ 182 at 12/31/2025). 92

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 g) Lease operations - Lessor Finance leases are composed of vehicles, machines, equipment and real estate in Brazil and abroad. The analysis of portfolio maturities is presented below: 06/30/2026 12/31/2025 Payments receivable Future financial income Present value Payments receivable Future financial income Present value Current 2,556 (645) 1,911 2,618 (612) 2,006 Non-current 8,616 (2,453) 6,163 8,799 (2,420) 6,379 From 1 to 2 years 1,958 (490) 1,468 2,023 (484) 1,539 From 2 to 3 years 1,503 (377) 1,126 1,495 (371) 1,124 From 3 to 4 years 1,230 (288) 942 1,254 (288) 966 From 4 to 5 years 732 (227) 505 755 (223) 532 Over 5 years 3,193 (1,071) 2,122 3,272 (1,054) 2,218 Total 11,172 (3,098) 8,074 11,417 (3,032) 8,385 Revenues from finance leases were R$ 399 (R$ 405 at 01/01 to 06/30/2025). Note 9 - Other assets and liabilities a) Other assets Note 06/30/2026 12/31/2025 Financial 68,326 61,614 Trading and intermediation of securities 26,769 24,085 Deposits in guarantee - Contingent liabilities, provisions and legal obligations 11d 13,886 13,497 Operations without credit granting characteristics, net of provisions 13,467 11,683 Income receivable 4,265 4,206 Net amount receivables from reimbursement of provisions 11c 375 387 Receivables from insurance and reinsurance operations 4,241 3,188 Other financial assets 5,323 4,568 Non-financial 20,349 18,232 Sundry domestic 6,801 3,817 Sundry foreign 695 770 Prepaid expenses 5,927 5,740 Actuarial assets of post-employment benefit plans 22e 246 256 Other non-financial assets 5,360 6,533 Other 1,320 1,116 Total 88,675 79,846 Current 64,112 61,004 Non-current 24,563 18,842 93

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Other liabilities Note 06/30/2026 12/31/2025 Financial 154,023 135,418 Payment transactions 90,232 88,789 Trading and intermediation of securities 52,298 38,444 Lease liabilities 1,038 578 Transactions related to credit assignments 8e 170 199 Funds to be released 7,964 4,185 Other liabilities 2,321 3,223 Non-financial 50,893 39,734 Charging and collection of taxes and similar 11,697 590 Social and statutory 12,528 12,221 Sundry foreign 5,276 5,830 Sundry domestic 4,754 6,373 Personnel provision 3,520 2,892 Obligations on official agreements and rendering of payment services 3,363 2,455 Provisions for sundry payments 2,526 2,572 Liabilities of post-employment benefit plans 22e 2,203 2,273 Income receivable 3,313 3,231 Other 1,713 1,297 Total 204,916 175,152 Current 194,954 167,920 Non-current 9,962 7,232 In ITAÚ UNIBANCO HOLDING, other liabilities are mainly represented by Amounts to be paid to related companies in the amount of R$ 40,703 (R$ 39,330 at 12/31/2025). Note 10 - Insurance, private pension plan and premium bonds operations The accounting policy on insurance, private pension and premium bonds operations is presented in Note 2c XI. In ITAÚ UNIBANCO HOLDING CONSOLIDATED, technical provisions aim to reduce the risks involved in insurance contracts, private pension plans and premium bonds, and are calculated according to the technical notes approved by SUSEP. I - Insurance and private pension plan: • Provision for unearned premiums (PPNG) - recognized based on insurance premiums to cover amounts payable for future claims and expenses. In the calculation, the term to maturity of risks assumed and issued and risks in effect but not issued (PPNG-RVNE) in the policies or endorsements of contracts in force is taken pro rata on a daily basis. • Provision for unsettled claims (PSL) - recognized to cover expected amounts for reported claims, including accepted coinsurance operations, gross of reinsurance operations and net of assigned coinsurance operations, as applicable. It covers amounts related to indemnities and benefits, including monetary restatements, interest, exchange variations and contractual fines, in addition to estimated amounts related to lawsuits. When necessary, it must cover adjustments for IBNER (claims incurred but not sufficiently reported) for the total of claims reported but not yet paid, a total which may change during the process up to final settlement. • Provision for claims incurred and not reported (IBNR) - recognized for the coverage of expected amounts for settlement of claims incurred but not reported up to the calculation base date, including accepted coinsurance operations, gross of reinsurance operations and net of assigned coinsurance operations. It includes amounts related to indemnities, benefits and income considering the amounts referring to lawsuits. 94

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • Mathematical provisions for benefits to be granted (PMBAC) - recognized for the coverage of commitments assumed to participants or policyholders, based on the provisions of the contract, while the event that gives rise to the benefit and/or indemnity has not occurred. • Mathematical provisions for granted benefits (PMBC) - recognized for the coverage of commitments to pay indemnities and/or benefits to participants or insured parties, based on the provisions of the contract, after the event has occurred. • Provision for financial surplus (PEF) - recognized to guarantee amounts intended for the distribution of financial surplus, if provided for in the contract. Corresponds to the financial income exceeding the minimum return guaranteed in the product. • Supplemental coverage reserve (PCC) - recognized when technical reserves are found to be insufficient, as shown by the Liability Adequacy Test, as provided for in the regulations in force. • Provision for redemptions and other amounts to be regularized (PVR) - recognized for the coverage of amounts related to redemptions to be regularized, returned premiums, contributions or funds, portability to be regularized, premiums received and not quoted, past-due income and benefits to be regularized related to survival coverage. • Provision for Expenses Related to Structured Products in Simple Distribution Financial System (PDR) and Provision for Expenses Related to Structured Products in Capitalization Financial System or Capital Distribution by Coverage (PDC) - recognized to cover the expected amounts related to expenses referring to benefits and indemnities, due to events occurred and to occur, being segregated according to the product financial system. II - Premium Bonds: • Mathematical provision for premium bonds (PMC) - recognized until the event triggering the benefit occurs and covers the portion of the amounts collected for premium bonds. • Provision for redemption (PR) - recognized from the date of the event triggering the redemption of the certificate and/or the event triggering the distribution of the bonus until the date of financial settlement, or the date on which the evidence of payment of the obligation is received. • Provision for prize draws to be held (PSR) - recognized for each bond for which prize draws have been funded, but which, on the recognition date, had not yet been held. • Provision for prize draws payable (PSP) - recognized from the date when a prize draw is held until the date of financial settlement, or the date when the evidence of payment of the obligation is received. • Supplementary provision for prize draws (PCS) - recognized to supplement the provision for prize draws to be held. Used for coverage of possible shortfall on the expected amount of prize draws to be held. 95

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 a) Technical provisions balances Insurance Pension plan Premium bonds 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 Unearned premiums (PPNG) 6,353 5,465 10 10 - - 6,363 5,475 Mathematical provisions for benefits to be granted (PMBAC) and granted benefits (PMBC) 18 17 369,941 347,593 - - 369,959 347,610 Redemptions and other unsettled amounts (PVR) 131 82 796 766 - - 927 848 Financial surplus (PEF) - - 661 669 - - 661 669 Unsettled claims (PSL) 544 474 16 13 - - 560 487 Claims / events incurred but not reported (IBNR) 401 425 21 24 - - 422 449 Related expenses (PDR/PDC) 30 30 59 61 - - 89 91 Mathematical provision for premium bonds (PMC) and redemption (PR) - - - - 5,015 4,828 5,015 4,828 Prize draws payable (PSP) and to be held (PSR) - - - - 13 10 13 10 Other provisions 155 150 - - - - 155 150 Total technical provisions (a) 7,632 6,643 371,504 349,136 5,028 4,838 384,164 360,617 Current 5,148 4,691 828 796 5,028 4,838 11,004 10,325 Non-current 2,484 1,952 370,676 348,340 - - 373,160 350,292 b) Assets guaranteeing technical provisions Insurance Pension plan Premium bonds 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 Interbank investments 2,075 1,734 896 755 3,284 2,604 6,255 5,093 Securities and derivatives 1,894 2,786 372,229 349,737 2,295 2,773 376,418 355,296 PGBL / VGBL fund quotas (1) - - 357,425 335,480 - - 357,425 335,480 Other government securities and corporate securities 1,894 2,786 14,804 14,257 2,295 2,773 18,993 19,816 Receivables from insurance and reinsurance operations (2) 4,193 3,073 246 102 - - 4,439 3,175 Credit rights 3,625 2,722 - - - - 3,625 2,722 Other credits 568 351 246 102 - - 814 453 Total Guarantee Assets (b) 8,162 7,593 373,371 350,594 5,579 5,377 387,112 363,564 Total Excess Coverage (b-a) 530 950 1,867 1,458 551 539 2,948 2,947 1) The PGBL and VGBL plans securities portfolios, the ownership and involved risks of which are the customer’s responsibility, are recorded as Securities – FVPL, with a counterparty to liabilities in the heading Technical provision for pension plan (note 10a). 2) Recorded under Other assets. 96

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 11 - Provisions, contingent assets and contingent liabilities The accounting policy on provisions, contingent assets and contingent liabilities is presented in Note 2c XII. In the ordinary course of its business, ITAÚ UNIBANCO HOLDING CONSOLIDATED may be a party to legal proceedings of labor, civil and tax nature. The contingencies related to these lawsuits are classified as follows: a) Contingent assets There are no contingent assets recorded. b) Provisions and contingencies ITAÚ UNIBANCO HOLDING CONSOLIDATED’s provisions for judicial and administrative challenges are long-term, considering the time required for their questioning, and this prevents the disclosure of a deadline for their conclusion. The legal advisors believe that ITAÚ UNIBANCO HOLDING CONSOLIDATED is not a party to this or any other administrative proceedings or lawsuits, in addition to those highlighted throughout this note, that could significantly affect the results of its operations. Civil lawsuits In general, provisions and contingencies arise from claims related to the revision of contracts and compensation for material and moral damages. ITAÚ UNIBANCO HOLDING CONSOLIDATED, despite having complied with the rules in force at the time, is a defendant in lawsuits filed by individuals referring to payment of inflation adjustments to savings accounts resulting from economic plans implemented in the 1980s and the 1990s, as well as in collective lawsuits filed by: (i) consumer protection associations; and (ii) the Public Attorney’s Office, on behalf of the savings accounts holders. In relation to these lawsuits, ITAÚ UNIBANCO HOLDING CONSOLIDATED recognizes provisions upon receipt of summons, and when individuals demand the enforcement of a ruling handed down by the courts, using the same criteria as for provisions for individual lawsuits. In December 2017, through mediation of the Federal Attorney’s Office (AGU) and supervision of the BACEN, savers (represented by two civil associations, FEBRAPO and IDEC) and FEBRABAN entered into an instrument of agreement aiming at resolving lawsuits related to the economic plans, and ITAÚ UNIBANCO HOLDING CONSOLIDATED has already accepted its terms. Said agreement was approved on March 1, 2018, by the Plenary Session of the Federal Supreme Court (STF) and savers could adhere to its terms for a 24-month period. Due to the end of this term, the parties signed an amendment to the instrument of agreement to extend this period in order to contemplate a higher number of holders of savings accounts and, consequently, to extend the end of lawsuits. In May, 2020, the Federal Supreme Court (STF) approved this amendment and granted a 30-month term for new adhesions, and subsequently extended for another 30 months, subject to the reporting of the number of adhesions over the first period. In May 2025, the Federal Supreme Court (STF) unanimously declared the constitutionality of the economic plans Bresser (1987), Verão (1989), Collor I (1990) and Collor II (1991) and reaffirmed the approval of the collective bargaining agreement. As a result of this decision, the deadline for adhesion was extended by another 24 months. 97

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Labor claims Provisions and contingencies arise from lawsuits in which labor rights provided for in labor legislation specific to the related profession are discussed, such as: overtime, salary equalization, reinstatement, transfer allowance, and pension plan supplement, among others. Other risks These are quantified and accrued on the basis of the amount of rural credit transactions with co-obligation and FCVS (salary variations compensation fund) credits assigned. I - Civil, labor and other risks provisions Below are the changes in civil, labor and other risks provisions: 01/01/2026 06/30/2026 12/31/2025 01/01/2025 Note Civil Labor Other risks Total Total Opening balance - 01/01 3,152 8,846 1,393 13,391 12,486 (-) Provisions guaranteed by indemnity clause 2c XII (197) (565) - (762) (840) Subtotal 2,955 8,281 1,393 12,629 11,646 Adjustment / Interest 77 298 - 375 693 Changes in the period reflected in income 712 1,976 (4) 2,684 4,926 Increase 984 2,194 1 3,179 6,278 Reversal (272) (218) (5) (495) (1,352) Payment / Transfer (740) (1,357) 11 (2,086) (4,636) Subtotal 3,004 9,198 1,400 13,602 12,629 (+) Provisions guaranteed by indemnity clause 2c XII 197 519 - 716 762 Closing balance 3,201 9,717 1,400 14,318 13,391 Current 1,591 3,184 421 5,196 5,297 Non-current 1,610 6,533 979 9,122 8,094 II - Tax and social security provisions Tax and social security provisions correspond to the principal amount of taxes involved in administrative or judicial tax lawsuits, subject to tax assessment notices, plus interest and, when applicable, fines and charges. The table below shows the change in the provisions: 01/01/2026 Note 06/30/2026 12/31/2025 01/01/2025 Legal obligation - Note Tax and social security obligations Total Total 20c Opening balance - 01/01 1,942 2,458 4,400 6,723 (-) Provisions guaranteed by indemnity clause 2c XII - (87) (87) (83) Subtotal 1,942 2,371 4,313 6,640 Adjustment / Interest (1) 52 73 125 929 Changes in the period reflected in income (132) 3 (129) (1,293) Increase - 29 29 579 Reversal (132) (26) (158) (1,872) Payment (7) (47) (54) (1,963) Subtotal 1,855 2,400 4,255 4,313 (+) Provisions guaranteed by indemnity clause 2c XII - 89 89 87 Closing balance 1,855 2,489 4,344 4,400 Current - - - - Non-current 1,855 2,489 4,344 4,400 1) The amounts are included in the headings Tax Expenses, Operating Expenses and Current Income Tax ans Social Contribution. The main discussions related to Tax and social security obligations are described below: • ISS on banking revenue – R$ 507: The requirement, by several municipalities, of the ISS on various revenues arising from banking activities that are not usually classified as services provision is being challenged. 98

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • Management’s variable compensation – R$ 426: The deductibility is challenged in the calculation of the actual profit of management’s variable compensation in kind in the calculation of income tax, due to undue restriction of the Federal Revenue Service.The balance of the deposits in guarantee is R$ 498. III - Contingencies not provided for in the balance sheet Amounts involved in administrative and judicial arguments with the risk of loss estimated as possible are not provided for. They are mainly composed of: Civil lawsuits and labor claims In Civil lawsuits with possible loss, total estimated risk is R$ 4,393 (R$ 4,043 at 12/31/2025), and in this total there are no amounts arising from interests in Joint ventures. For Labor claims with possible loss, estimated risk is R$ 1,208 (R$ 1,236 at 12/31/2025). Tax and social security obligations Tax and social security obligations of possible loss totaled R$ 42,873 (R$ 42,145 at 12/31/2025), and the main cases are described below: • ISS – Banking activities/Provider establishment – R$ 9,651: the levy and/or payment place of ISS for certain banking revenues are discussed. • IRPJ and CSLL – Disallowance of losses – R$ 6,049: tax assessments were issued for the collection of IRPJ and CSLL due to alleged insufficiency of tax loss balances and CSLL tax loss offset in the calculation of these taxes because the Federal Revenue Service understands that vaious administrative proceedings and lawsuits which have not yet been considered final and unappealable would definitively impact said balances. • IRPJ, CSLL, PIS and COFINS – Funding expenses – R$ 6,019: the deductibility of raising costs (Interbank deposits rates) for funds that were capitalized between group companies. • IRPJ and CSLL - Deductibility of loss in loan operations - R$ 3,825: assessments drawn up for the requirement of IRPJ and CSLL due to the alleged noncompliance with legal criteria for deducting losses in receipt of loans. • CSLL, PIS and COFINS - Reversal of revenues from depreciation in excess – R$ 3,792: discussing the accounting and tax treatment of PIS and COFINS upon settlement of leasing operations. • INSS – Non-compensatory amounts – R$ 2,754: defends the non-levy of this contribution on these amounts, among which are profit sharing and stock options. • IRPJ, CSLL, PIS and COFINS – Requests for offsetting dismissed - R$ 2,511: cases in which the liquidity and the certainty of credits offset are discussed. • IRPJ and CSLL – Goodwill – Deduction – R$ 1,440: the deductibility of goodwill for future expected profitability on the acquisition of investments. 99

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 c) Accounts receivable – Reimbursement of provisions The receivables balance arising from reimbursements of contingencies totals R$ 375 (R$ 387 at 12/31/2025) (note 9a), arising mainly from the collateral established in 1997 the Banco Banerj S.A. privatization process, when the State of Rio de Janeiro created a fund to guarantee the equity recomposition in civil and labor provisions. d) Guarantees of contingencies, provisions and legal obligations The guarantees related to legal proceedings involving ITAÚ UNIBANCO HOLDING CONSOLIDATED basically consist of: 06/30/2026 12/31/2025 Note Civil Labor Tax Total Total Deposits in guarantee 9a 1,610 2,052 10,224 13,886 13,497 Investment fund quotas 262 42 - 304 322 Surety 81 15 6,451 6,547 5,510 Insurance bond 2,744 2,468 21,342 26,554 25,641 Guarantee by government securities - - 434 434 411 Total 4,697 4,577 38,451 47,725 45,381 100

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 12 - Investments ITAÚ UNIBANCO HOLDING Book value 12/31/2025 Total Changes from 01/01 to 06/30/2026 Balance at Equity in earnings of subsidiaries from Companies Book value Unrealized results Goodwill Amortization of goodwill Dividends paid / accrued (2) Equity in earnings of subsidiaries Changes in exchange rates and Investment Hedge - Functional currency other than Real Adjustments in marketable securities of subsidiaries and other Corporate Events (3) Stockholde rs' equity Changes in exchange rates and Investment Hedge - Functional currency other than the Real Adjustments to investor criteria (1) Net Income / (Loss) Adjustments to investor criteria (1) Unrealized results and other Total 06/30/2026 (4) 01/01 to 06/30/2025 Subsidiaries In Brazil 179,226 1,204 1,871 (2) - 182,299 - (16,589) 22,545 367 (566) 22,346 (1,148) (142) 502 187,268 19,499 Itaú Unibanco S.A. 156,353 1,206 1,703 1 - 159,263 - (13,950) 19,760 326 (568) 19,518 (1,130) (21) (818) 162,862 17,422 Redecard Instituição de Pagamento S.A. 7,693 - 3 (3) - 7,693 - - 290 1 - 291 - (2) - 7,982 356 Itaú BBA Assessoria Financeira S.A. 3,031 1 63 - - 3,095 - (780) 744 33 - 777 (3) (52) - 3,037 - Itaú Corretora de Valores S.A. 3,383 - 17 - - 3,400 - (250) 324 4 - 328 - (3) - 3,475 106 Itauseg Participações S.A. 3,422 - - - - 3,422 - (740) 575 - - 575 (2) (45) (1) 3,209 465 Itaú Consultoria de Valores Mobiliários e Participações S.A. 1,284 (4) - - - 1,280 - (80) 72 - - 72 - - - 1,272 58 Other interests 4,060 1 85 - - 4,146 - (789) 780 3 2 785 (13) (19) 1,321 5,431 1,092 Foreign 10,753 1,856 - 2 11 12,622 (11) (461) 1,183 - 1 1,184 (925) (6) - 12,403 851 Banco Itaú Chile 5,016 881 - - 11 5,908 (11) (385) 267 - - 267 (363) 13 - 5,429 205 Banco Itaú Uruguay S.A. 4,715 677 - 3 - 5,395 - - 808 - - 808 (458) (17) - 5,728 477 Other interests 1,022 298 - (1) - 1,319 - (76) 108 - 1 109 (104) (2) - 1,246 169 Total 189,979 3,060 1,871 - 11 194,921 (11) (17,050) 23,728 367 (565) 23,530 (2,073) (148) 502 199,671 20,350 1) Adjustment arising from the standardization of the investee’s financial statements according to the investor’s accounting policies. 2) Dividends approved and not paid are recorded as Income receivable. 3) Corporate events arising from acquisitions, disposals, spin-offs, merges, takeovers, and capital increases or reductions. 4) The balances presented do not consider capital reduction in the process of approval by BACEN and possible opposition from creditors, pursuant to article 174 of the Brazilian Corporate Law. Companies Capital Stockholders’ equity Net Income / (Loss) Number of shares / quotas owned by ITAÚ UNIBANCO HOLDING Equity share in capital (%) 06/30/2026 Common Preferred Quotas Voting Share In Brazil Itaú Unibanco S.A. 76,200 162,861 19,760 3,514,908,377 3,404,188,272 - 100.00% 100.00% Redecard Instituição de Pagamento S.A. 23,923 41,208 1,497 348,555,621 - - 19.37% 19.37% Itaú BBA Assessoria Financeira S.A. 1,310 3,040 745 283,053,886 566,107,772 - 99.95% 99.95% Itaú Corretora de Valores S.A. 1,650 3,475 324 32,882,585 970,956 - 100.00% 100.00% Itauseg Participações S.A. 6,965 12,146 2,175 1,583,854,716 - - 26.42% 26.42% Itaú Consultoria de Valores Mobiliários e Participações S.A. 645 1,272 72 548,954 1,097,907 - 100.00% 100.00% Foreign Banco Itaú Chile 17,641 20,742 1,016 56,896,856 - - 26.29% 26.29% Banco Itaú Uruguay S.A. 559 5,725 808 4,465,133,954 - - 100.00% 100.00% Itaú Unibanco Holding S.A. - Cayman Branch, consolidated in these financial statements, has its functional currency equal to that of the controlling company. The exchange variation of this investment is R$ 133 (R$ (18) from 01/01 to 06/30/2025) and is allocated in the heading Income on securities, derivatives and other in the Statement of Income. In Equity in earnings of subsidiaries, the exchange variation of indirect investments in functional currency equal to the controlling company corresponds to R$ (3,982) (R$ (4,141) from 01/01 to 06/30/2025). 101

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 The following table presents the summary of the financial information of the investments of ITAÚ UNIBANCO HOLDING. 06/30/2026 12/31/2025 01/01 to 06/30/2026 01/01 to 06/30/2025 Total assets Contingent liabilities Other liabilities Total Assets Contingent Liabilities Other Liabilities Other comprehensive income Total comprehensive income Other comprehensive income Total comprehensive income In Brazil Itaú Unibanco S.A. 2,315,957 14,944 56,146 2,218,844 13,542 34,683 (1,449) 18,659 (4,974) 12,073 Redecard Instituição de Pagamento S.A. 178,389 134 87,236 159,478 95 84,614 - 1,497 (4) 1,829 Itaú BBA Assessoria Financeira S.A. 3,576 - 340 4,004 - 462 (30) 726 138 637 Itaú Corretora de Valores S.A. 7,590 17 3,751 8,946 18 5,173 - 324 - 104 Itauseg Participações S.A. 13,384 - - 14,207 - 43 (244) 2,036 1,242 3,058 Itaú Consultoria de Valores Mobiliários e Participações S.A. 1,429 78 1 1,430 76 2 (1) 71 1 58 Foreign Banco Itaú Chile 208,212 52 7,590 209,744 55 9,848 (1,363) (347) 2,631 3,410 Banco Itaú Uruguay S.A. 52,160 - 767 51,214 - 889 (476) 332 494 971 102

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 13 - Lease Operations - Lessee The accounting policy on Lease operations (lessee) is presented in Note 2c VII. During the period ended 06/30/2026, total cash outflow with lease amounted to R$ 110 and lease agreements in the amount of R$ 302 were renewed. There are no relevant sublease agreements. Total liabilities in accordance with remaining contractual maturities, considering their undiscounted flows, are presented below: 06/30/2026 12/31/2025 Up to 3 months 57 48 3 months to 1 year 168 135 From 1 to 5 years 741 511 Over 5 years 411 289 Total financial liability 1,377 983 Lease amounts recognized in the consolidated statement of income: 01/01 to 06/30/2026 01/01 to 06/30/2025 Sublease revenues 23 17 Depreciation expenses (86) (15) Interest expenses (55) (11) Lease expenses for low value assets (56) (48) Variable expenses not included in lease liabilities (19) (22) Total (193) (79) In the periods from 01/01 to 06/30/2026 and from 01/01 to 06/30/2025, there was no impairment adjustment. Note 14 - Fixed assets The accounting policies on fixed assets and impairment of non-financial assets are presented in Notes 2c VIII, 2c X. Fixed assets 06/30/2026 12/31/2025 Annual depreciation rates Cost Depreciation Impairment Residual Residual Real estate 10,519 (4,302) (554) 5,663 5,774 Land 1,889 - - 1,889 1,912 Buildings and improvements 4% to 10% 8,630 (4,302) (554) 3,774 3,862 Other fixed assets 17,102 (12,698) (68) 4,336 3,821 Installations and furniture 10% to 20% 3,660 (2,829) (17) 814 840 Data processing systems 20% to 50% 9,783 (8,344) (51) 1,388 1,222 Works of art 153 - - 153 155 Right of use 1,109 (114) - 995 561 Other (1) 10% to 20% 2,397 (1,411) - 986 1,043 Total 27,621 (17,000) (622) 9,999 9,595 1) Other refers to negotiations of Fixed assets in progress and other communication, security and transportation equipment. There are no contractual commitments for the purchase of fixed assets during the period. 103

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 15 - Goodwill and Intangible assets The accounting policies on goodwill and intangible assets and impairment of non-financial assets are presented in Notes 2c IX, 2c X. Goodwill and intangible from incorporation Intangible assets TotalAssociation for the promotion and offer of financial products and services Software acquired Internally developed software Other intangible assets (1) Annual amortization rates Up to 20% 8% 20% 20% 10% to 20% Cost Balance at 12/31/2025 12,966 2,391 6,673 27,828 8,275 58,133 Acquisitions 2,465 - 270 2,411 226 5,372 Termination / write-offs (26) - (1) (94) (192) (313) Exchange variation (651) 30 (84) (124) (82) (911) Other - (8) 8 (8) - (8) Balance at 06/30/2026 14,754 2,413 6,866 30,013 8,227 62,273 Amortization Balance at 12/31/2025 (10,788) (1,457) (4,833) (14,917) (5,311) (37,306) Amortization expenses (338) (35) (262) (1,724) (632) (2,991) Termination / write-offs - - 1 - 192 193 Exchange variation 536 (5) 47 84 81 743 Other 31 8 (6) - (16) 17 Balance at 06/30/2026 (10,559) (1,489) (5,053) (16,557) (5,686) (39,344) Impairment Balance at 12/31/2025 (1,329) (755) (174) (1,884) (100) (4,242) Increase - - - (22) - (22) Exchange variation 109 (27) - - - 82 Balance at 06/30/2026 (1,220) (782) (174) (1,906) (100) (4,182) Book value Balance at 06/30/2026 2,975 142 1,639 11,550 2,441 18,747 Balance at 12/31/2025 849 179 1,666 11,027 2,864 16,585 1) Includes amounts paid to the rights for acquisition of payrolls, proceeds, retirements and pension benefits and similar benefits. Amortization expense related to the rights for acquisition of payrolls and associations, in the amount of R$ (659) (R$ (1,297) from 01/01 to 12/31/2025), is disclosed under the heading Expenses related to financial operations. 104

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 16 - Funding and borrowing and onlending The accounting policy on Securities sold under agreements to resell, funds from acceptance and issuance of securities, borrowing and onlending, and subordinated debt is presented in Note 2c IV. a) Summary Note 06/30/2026 12/31/2025 Amortized cost Amortized cost Deposits 16b 1,134,485 1,114,482 Securities sold under repurchase agreements 16c 482,856 456,158 Debt instruments 16d 423,499 415,630 Borrowing and onlending 16e 132,402 147,164 Total 2,173,242 2,133,434 Current 1,059,139 1,139,283 Non-current 1,114,103 994,151 b) Deposits 06/30/2026 12/31/2025 Amortized cost Amortized cost Interest-bearing deposits 1,004,935 978,478 Savings deposits 172,240 177,305 Interbank deposits 9,743 11,530 Time deposits 822,952 789,643 Non-interest bearing deposits 129,550 136,004 Demand deposits 127,671 135,383 Other deposits 1,879 621 Total 1,134,485 1,114,482 Current 449,002 527,366 Non-current 685,483 587,116 In ITAÚ UNIBANCO HOLDING, Deposits are mainly represented by Interbank deposits in the amount of R$ 106,118 (R$ 99,318 at 12/31/2025) . c) Securities sold under repurchase agreements 06/30/2026 12/31/2025 Amortized cost Amortized cost Own portfolio 327,899 201,610 Government securities 220,139 112,063 Corporate securities 55,044 56,586 Own issue 2 2 Securities abroad 52,714 32,959 Third-party portfolio 75,097 176,043 Free portfolio 79,860 78,505 Total 482,856 456,158 Current 404,688 384,859 Non-current 78,168 71,299 105

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 d) Debt instruments I - Debt instruments 06/30/2026 12/31/2025 Amortized cost Amortized cost Emissions funds 264,029 265,486 Financial bills 51,138 61,161 Real estate credit bills 80,533 71,121 Rural credit bills 57,613 64,644 Guaranteed real estate bills 70,332 64,438 Debentures 4,413 4,122 Foreign loans through securities 78,490 76,420 Brazil risk note programme 12,405 13,171 Structure note issued 8,977 10,419 Bonds 39,785 40,282 Fixed rate notes 11,024 9,300 Eurobonds 40 79 Other 6,259 3,169 Structured operations certificates 27,816 25,577 Debt instruments with subordination clauses 53,164 48,147 Financial bills 46,110 37,900 Euronotes - 2,755 Bonds 7,054 7,492 Total 423,499 415,630 Current 103,873 108,419 Non-current 319,626 307,211 II - Guaranteed real estate notes Guaranteed real estate bills (LIGs) are registered, transferable and free trade credit securities, which are guaranteed by asset portfolio of the issuer itself, submitted to the fiduciary system. The “Termo de emissão registrado”, which details the conditions of LIG transactions, is available on the website www.itau.com.br/relacoes-com-investidores, in the section Resultados e relatórios / Documentos regulatórios / Letra imobiliária garantida. Il.l – Breakdown of asset portfolio The asset portfolio linked to LIGs corresponds to 2.34% of ITAÚ UNIBANCO HOLDING CONSOLIDATED’s total assets. Its breakdown is presented in the table below. Further details are available in the "Demonstrativo de carteira de ativos (mensal)", in the section Resultados e relatórios / Documentos regulatórios / Letra imobiliária garantida. 06/30/2026 12/31/2025 Real estate loans 70,569 67,801 Government securities - Brazil 4,808 4,496 Total asset portfolio 75,377 72,297 Total adjusted asset portfolio 75,377 72,297 Liabilities for issue of LIGs 70,332 64,438 Remuneration of the fiduciary agent 3 3 106

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II.II - Requirements of asset portfolio 06/30/2026 12/31/2025 Breakdown 93.6% 93.8% Sufficiency Notional amount 107.2% 112.2% Present value under stress 100.1% 100.8% Weighted average term Of the asset portfolio 134.6 months 137.9 months Of outstanding LIGs 27.7 months 30.8 months Liquidity Net assets 11,750 10,313 107

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 III - Debt instruments with subordination clauses Name of security / currency Principal amount (original currency) Issue Maturity Return p.a. 06/30/2026 12/31/2025 Subordinated financial bills - BRL 2,146 2019 Perpetual 114% of SELIC 1,424 1,320 935 2019 Perpetual SELIC + 1.17% to 1.19% 988 1,064 106 2020 2030 IPCA + 4.64% 192 181 5,488 2021 2031 CDI + 2% 10,619 9,843 1,005 2022 Perpetual CDI + 2.4% 1,119 1,035 1,161 2023 2034 102% of CDI 1,218 1,223 108 2023 2034 CDI + 0.2% 114 115 122 2023 2034 10.63% 127 127 700 2023 Perpetual CDI + 1.9% 772 715 107 2023 2034 IPCA + 5.48% 123 119 530 2024 2034 100% of CDI 548 550 3,100 2024 2034 CDI + 0.65% 3,978 3,711 1,000 2024 Perpetual CDI + 0.9% 1,092 1,018 2,830 2024 Perpetual CDI + 1.1% 3,042 2,832 470 2024 2039 102% of CDI 486 488 4,984 2025 Perpetual CDI + 1.25% 5,858 5,449 3,000 2025 Perpetual CDI + 1.15% 3,340 3,108 4,415 2025 Perpetual CDI + 1.35% 4,607 5,002 3,315 2026 2036 CDI + 0.55% 3,437 - 3,000 2026 Perpetual CDI + 1.1% 3,026 - Total 46,110 37,900 Subordinated euronotes - USD 501 2021 2031 3.88% - 2,755 Total - 2,755 Subordinated bonds - CLP 180,351 2008 2033 3.50% to 4.92% 1,471 1,573 97,962 2009 2035 4.75% 1,180 1,256 1,060,250 2010 2032 4.35% 118 125 1,060,250 2010 2035 3.90% to 3.96% 273 289 1,060,250 2010 2036 4.48% 1,301 1,380 1,060,250 2010 2038 3.93% 948 1,005 1,060,250 2010 2040 4.15% to 4.29% 730 775 1,060,250 2010 2042 4.45% 356 378 57,168 2014 2034 3.80% 453 495 Total 6,830 7,276 Subordinated bonds - COP 146,000 2013 2028 IPC + 2% 224 216 Total 224 216 Total 53,164 48,147 In ITAÚ UNIBANCO HOLDING, the portfolio is composed of Subordinated financial bills in the amount of R$ 46,110 (R$ 37,899 at 12/31/2025) and Subordinated euronotes in the amount of R$ 0 (R$ 2,769 at 12/31/2025). 108

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 e) Borrowing and onlending 06/30/2026 12/31/2025 Amortized cost Amortized cost Borrowing 101,778 116,496 In Brazil 3,748 10,616 Foreign (1) 98,030 105,880 Onlending - in Brazil – Official institutions 30,624 30,668 BNDES 12,492 12,908 FINAME 15,601 15,445 Other 2,531 2,315 Total 132,402 147,164 Current 101,578 118,637 Non-current 30,824 28,527 1) Foreign borrowing are basically represented by foreign exchange trade transactions relating to export pre-financing and import financing. Note 17 - Fair value The accounting policy on fair value of financial instruments is presented in note 2c IV. a) Financial assets and liabilities measured at fair value The assets and liabilities measured at fair value on a recurring basis are classified as follows: Level 1: Securities and non-financial assets with liquid prices available in an active market and derivatives traded on stock exchanges. This classification level includes most of the Brazilian government securities, government securities from Latin America, government securities from other countries, shares, debentures with price published by Associação Brasileira das Entidades dos Mercados Financeiros e de Capitais (ANBIMA) and other traded in an active market. Level 2: Securities, derivatives and others that do not have price information available and are priced based on conventional or internal models. The inputs used by these models are captured directly or built from observations of active markets. Most of derivatives, certain Brazilian government bonds, debentures and other corporate securities whose credit component effect is not considered relevant, are at this level. Level 3: Securities and derivatives for which pricing inputs are generated by statistical and mathematical models. Debentures and other corporate securities that do not fit into level 2 rule and derivatives with maturities greater than the last observable vertices of the discount curves are at this level. 109

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 I - Fair value of financial assets and liabilities 06/30/2026 12/31/2025 Level 1 Level 2 Level 3 Fair value Level 1 Level 2 Level 3 Fair value Financial assets 439,076 416,181 1,147 856,404 422,831 365,715 409 788,955 Financial assets at fair value through other comprehensive income 172,554 6,621 519 179,694 156,022 3,666 253 159,941 Government securities 166,370 2,886 - 169,256 148,318 - - 148,318 Brazil 111,348 - - 111,348 109,191 - - 109,191 Latin America 31,090 2,598 - 33,688 25,143 - - 25,143 Abroad 23,932 288 - 24,220 13,984 - - 13,984 Corporate securities 5,408 3,678 504 9,590 6,986 3,606 251 10,843 Rural product note - 960 - 960 - - - - Bank deposit certificate - 286 - 286 - 167 - 167 Real estate receivable certificate - 221 - 221 - 222 - 222 Debentures 1,118 891 464 2,473 2,265 1,916 251 4,432 Eurobonds and other 4,290 1,275 - 5,565 4,721 1,170 - 5,891 Financial bills - 4 - 4 - 5 - 5 Promissory notes - 1 - 1 - - - - Other - 40 40 80 - 126 - 126 Shares 776 57 15 848 718 60 2 780 Financial assets at fair value through profit or loss 266,522 409,560 628 676,710 266,809 362,049 156 629,014 Government securities 254,473 29,939 - 284,412 250,624 3,941 - 254,565 Brazil 246,462 3,531 - 249,993 228,766 3,938 - 232,704 Latin America 7,475 25,232 - 32,707 21,457 3 - 21,460 Abroad 536 1,176 - 1,712 401 - - 401 Corporate securities 5,212 4,415 70 9,697 5,988 3,444 52 9,484 Rural product note - 320 - 320 - 165 - 165 Bank deposit certificate 293 7 - 300 - 80 - 80 Real estate receivable certificate 41 701 4 746 76 583 - 659 Debentures 2,193 2,730 57 4,980 2,760 1,495 50 4,305 Eurobonds and other 2,453 29 - 2,482 2,542 97 - 2,639 Financial bills - 271 - 271 - 386 - 386 Promissory notes - 19 - 19 - 19 - 19 Other 232 338 9 579 610 619 2 1,231 Shares 5,136 11,814 558 17,508 8,417 12,945 104 21,466 Investment funds 1,701 5,967 - 7,668 1,780 6,239 - 8,019 Specially organized investment funds (PGBL/ VGBL) - 357,425 - 357,425 - 335,480 - 335,480 Other financial assets 38 2,443 - 2,481 - 3,092 - 3,092 Non-financial assets 3,246 - - 3,246 4,139 - - 4,139 Other financial liabilities - (1,185) - (1,185) - (1,629) - (1,629) The following table presents the breakdown of fair value hierarchy levels for derivative assets and liabilities. 06/30/2026 12/31/2025 Level 1 Level 2 Level 3 Fair value Level 1 Level 2 Level 3 Fair value Assets 244 99,162 448 99,854 21 72,909 381 73,311 Options 58 12,151 103 12,312 - 11,650 19 11,669 Forward 186 22,010 15 22,211 4 4,556 17 4,577 Swaps - 52,450 330 52,780 - 46,839 345 47,184 NDF - 11,305 - 11,305 - 8,351 - 8,351 Credit derivatives - 398 - 398 - 615 - 615 Other - 848 - 848 17 898 - 915 Liabilities (1,051) (89,474) (1,719) (92,244) (417) (67,919) (1,582) (69,918) Options (37) (8,496) (141) (8,674) (30) (8,200) (22) (8,252) Forward (994) (21,926) (11) (22,931) (337) (4,030) (15) (4,382) Swaps - (45,317) (1,567) (46,884) - (44,215) (1,545) (45,760) NDF - (13,296) - (13,296) - (10,929) - (10,929) Credit derivatives - (275) - (275) - (367) - (367) Other (20) (164) - (184) (50) (178) - (228) 110

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II - Result of fair value adjustment of assets and liabilities 01/01 to 06/30/2026 01/01 to 06/30/2025 Level 1 Level 2 Level 3 Adjustment to fair value Level 1 Level 2 Level 3 Adjustment to fair value Financial assets (2,321) (877) (1,557) (4,755) 8,365 336 (90) 8,611 Financial assets at fair value through other comprehensive income (1,136) (154) (21) (1,311) 1,626 62 (4) 1,684 Government securities (1,210) (3) - (1,213) 1,392 - - 1,392 Brazil (1,024) - - (1,024) 1,272 - - 1,272 Latin America (83) 2 - (81) 49 - - 49 Abroad (103) (5) - (108) 71 - - 71 Corporate securities 32 (152) (20) (140) 73 57 (5) 125 Rural product note - (59) - (59) - - - - Bank deposit certificates - 4 - 4 - - - - Real estate receivables certificates - (12) - (12) - - - - Debentures (39) (29) (13) (81) 28 30 (5) 53 Eurobonds and other 92 (27) - 65 45 27 - 72 Financial bills (21) (23) 12 (32) - - - - Other - (6) (19) (25) - - - - Shares 42 1 (1) 42 161 5 1 167 Financial assets at fair value through profit or loss (1,185) (723) (1,536) (3,444) 6,739 274 (86) 6,927 Government securities (809) (18) - (827) 5,881 60 - 5,941 Brazil (969) (79) - (1,048) 5,754 60 - 5,814 Latin America 160 63 - 223 70 - - 70 Abroad - (2) - (2) 57 - - 57 Corporate securities (92) (115) (35) (242) 165 134 8 307 Rural product note - (42) - (42) - 1 - 1 Bank deposit certificates - (2) - (2) - - - - Real estate receivables certificates 1 (10) (11) (20) (2) 16 - 14 Debentures (73) (66) (17) (156) 132 92 7 231 Eurobonds and other (21) (6) - (27) 35 2 1 38 Financial bills - (2) - (2) - (2) - (2) Other 1 13 (7) 7 - 25 - 25 Shares (269) (584) (1,501) (2,354) 625 (291) (94) 240 Investment funds (15) (6) - (21) 68 371 - 439 Derivative - assets 331 24,373 89 24,793 321 (15,427) (214) (15,320) Options 58 479 106 643 - (1,068) (27) (1,095) Forward 121 15,574 (2) 15,693 324 (3,218) - (2,894) Swaps - 5,611 (15) 5,596 - (10,954) (186) (11,140) NDF - Non deliverable forward - 2,953 - 2,953 - (102) - (102) Credit derivatives - (216) - (216) - 82 (1) 81 Other 152 (28) - 124 (3) (167) - (170) Derivative - liabilities 889 (19,529) (140) (18,780) (45) 10,891 (411) 10,435 Options (6) (293) (122) (421) - (386) 24 (362) Forward 890 (15,872) 4 (14,978) (58) 4,310 (6) 4,246 Swaps - (1,102) (22) (1,124) - 6,608 (429) 6,179 NDF - Non deliverable forward - (2,367) - (2,367) 5 (166) - (161) Credit derivatives - 92 - 92 - 556 - 556 Other 5 13 - 18 8 (31) - (23) 111

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Governance of Level 3 recurring fair value measurement The departments in charge of defining and applying the pricing models are segregated from the business areas. The models are documented, submitted to validation by an independent area and approved by a specific committee. The daily processes of price capture, calculation and disclosure are periodically checked according to formally defined tests and criteria and the information is stored in a single corporate database. The most frequent cases of assets classified as Level 3 are justified by the discount factors used and corporate bonds whose credit component is relevant. Factors such as the fixed interest curve in Brazilian Reais and the TR coupon curve – and, as a result, their related factors – have inputs with terms shorter than the maturities of fixed- income assets. Changes in the fair value hierarchy In the periods, there were no material transfer between Level 1 and Level 2. The tables below show balance sheet changes for financial instruments classified by ITAÚ UNIBANCO HOLDING CONSOLIDATED in Level 3 of the fair value hierarchy. Derivatives classified in Level 3 correspond to swaps and options. Fair value at Total gains or losses (Realized / unrealized) Purchases Settlements Transfers in the hierarchy Fair value at Total gains or losses (Unrealized) 12/31/2025 Income Other comprehensive income 06/30/2026 Financial assets 409 (4) 4 195 (2) 545 1,147 (1,700) At fair value through other comprehensive income 253 (5) 4 175 (2) 94 519 (22) Corporate securities 251 (5) 4 175 - 79 504 (22) Debentures 251 (5) 4 175 - 39 464 (3) Other - - - - - 40 40 (19) Shares 2 - - - (2) 15 15 - At fair value through profit or loss 156 1 - 20 - 451 628 (1,678) Corporate securities 52 (13) - 20 - 11 70 (21) Real estate receivable certificates - (1) - - - 5 4 (11) Debentures 50 - - - - 7 57 (3) Other 2 (12) - 20 - (1) 9 (7) Shares 104 14 - - - 440 558 (1,657) Derivatives - assets 381 (272) - 722 (377) (6) 448 (16) Forward 17 (2) - - - - 15 - Options 19 (9) - 132 (39) - 103 (14) Swaps 345 (261) - 590 (338) (6) 330 (2) Derivatives - liabilities (1,582) 503 - (2,212) 1,540 32 (1,719) 630 Forward (15) 4 - - - - (11) - Options (22) (36) - (108) 25 - (141) (39) Swaps (1,545) 535 - (2,104) 1,515 32 (1,567) 669 112

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Sensitivity analysis of level 3 operations The fair value of financial instruments classified in Level 3 is measured through valuation techniques based on correlations and associated products traded in active markets, internal estimates and internal models. Material unobservable inputs used for measurement of the fair value of instruments classified in Level 3 are: interest rates, underlying asset prices and volatility. Material variations in any of these inputs separately may give rise to material changes in the fair value. The table below shows the sensitivity of these fair values in scenarios of changes of interest rates, in asset prices and in scenarios with varying shocks to prices and volatilities for nonlinear assets, considering: Interest rate: Shocks of 1, 25 and 50 basis points (scenarios I, II and III respectively) applied to the interest curves, both up and down, taking the largest losses resulting in each scenario. Commodities, index and shares: Shocks of 5 and 10 percentage points (scenarios I and II respectively) applied to asset prices, both up and down, taking the largest losses resulting in each scenario. Nonlinear: Scenario I: Shocks of 5 percentage points applied on prices and 25 percentage points on the volatility level, both up and down, taking the largest losses resulting in each scenario. Scenario II: Shocks of 10 percentage points applied on prices and 25 percentage points on the volatility level, both up and down, taking the largest losses resulting in each scenario. Sensitivity – Level 3 operations 06/30/2026 12/31/2025 Market risk factor groups Scenarios Impacts Impacts Income Stockholders' equity Income Stockholders' equity Interest rate I (5.0) (0.2) (5.6) (0.1) II (126.3) (6.6) (142.1) (3.2) III (252.4) (13.1) (284.7) (6.4) Commodities, indexes and shares I (31.1) - (5.4) - II (62.3) - (10.8) - Nonlinear I (60.9) - (25.5) - II (122.3) - (40.8) - b) Financial assets and liabilities not measured at fair value 06/30/2026 12/31/2025 Book value Fair value Book value Fair value Financial assets at amortized cost (1) 2,114,687 2,109,842 2,084,466 2,083,607 Cash 35,351 35,351 37,144 37,144 Interbank investments 312,547 312,547 340,388 340,388 Securities 168,440 166,569 136,461 135,883 Interbank and interbranch accounts 297,718 297,718 282,008 282,008 Operations with credit granting characteristics 1,234,786 1,231,812 1,229,943 1,229,662 Other financial assets 65,845 65,845 58,522 58,522 Financial liabilities at amortized cost 2,439,902 2,436,070 2,377,184 2,380,433 Deposits 1,134,485 1,134,419 1,114,482 1,114,530 Securities sold under repurchase agreements 482,856 482,856 456,158 456,158 Debt instruments 423,499 419,554 415,630 419,130 Borrowing and onlending 132,402 132,581 147,164 146,865 Other financial liabilities 152,838 152,838 133,789 133,789 Interbank and interbranch accounts 113,822 113,822 109,961 109,961 1) Amounts presented net of the provision for expected loss. The methods used to estimate the fair value of financial instruments not measured at fair value are: • Interbank investments - The book value of Securities purchased under agreements to resell is close to their fair value and the fair value of Interbank deposits is calculated by discounting estimated cash flows at market interest rates. • Securities - Under normal conditions, the prices quoted in the market are the best indicators of the fair values of these financial instruments. However, not all instruments have liquidity or quoted market prices and, in 113

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 such cases, are priced by conventional or internal models, with inputs captured directly, built based on observations of active markets, or generated by statistical and mathematical models. • Operations with credit granting characteristics - Fair value is estimated for groups of loans with similar financial and risk characteristics, using valuation models. The fair value of fixed-rate loans is determined by discounting estimated cash flows, at interest rates applicable to similar loans. For the majority of loans at floating rates, the book value is considered to be close to their fair value. The fair value of loan and lease operations not overdue is calculated by discounting the expected payments of principal and interest to maturity. The fair value of overdue loan and lease operations is based on the discount of estimated cash flows, using a rate proportional to the risk associated with the estimated cash flows, or on the underlying collateral. The assumptions for cash flows and discount rates rely on information available in the market and specific knowledge of the debtor. For the securities with credit granting characteristics, under normal conditions, quoted market prices are used, and for those that do not have liquidity or quotation, they are priced by conventional or internal models. • Deposits, debit instruments and borrowing and onlending - They are calculated by discounting estimated cash flows at market interest rates. • Securities sold under repurchase agreements - The book value for these instruments is close to their fair values. • Other financial assets / liabilities - Primarily composed for receivables from credit card issuers, deposits in guarantee for contingent liabilities, provisions and legal obligations and trading and intermediation of securities. The book value for these assets/liabilities substantially approximate to their fair values, since they principally represent amounts to be received in the short term from credit card holders and to be paid to credit card issuers, deposits demanded judicially (indexed to market rates) made by ITAÚ UNIBANCO HOLDING CONSOLIDATED to secure lawsuits or very short-term receivables (generally with a maturity of approximately 5 business days). All of these items represent assets/liabilities without material market, credit or liquidity risks. Note 18 - Stockholders' equity a) Capital Capital is represented by 11,026,869,192 book-entry shares with no par value, of which 5,617,742,977 are common shares and 5,409,126,215 are preferred shares with no voting rights, but with tag-along rights in a public offering of shares, in a possible transfer of control, assuring them a price equal to eighty per cent (80%) of the amount paid per voting share in the controlling block, and a dividend at least equal to that of the common shares. The breakdown and change in shares of paid-in capital in the beginning and end of the period are shown below: 114

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 01/01/2025 06/30/2026 01/01/2026 Number Amount Common Preferred Total Residents in Brazil 12/31/2025 5,567,132,399 1,333,956,149 6,901,088,548 85,684 Residents abroad 12/31/2025 50,610,578 4,075,170,066 4,125,780,644 51,226 Shares of capital stock 12/31/2025 5,617,742,977 5,409,126,215 11,026,869,192 136,910 Shares of capital stock 06/30/2026 5,617,742,977 5,409,126,215 11,026,869,192 136,910 Residents in Brazil 06/30/2026 5,510,336,692 1,520,441,602 7,030,778,294 87,294 Residents abroad 06/30/2026 107,406,285 3,888,684,613 3,996,090,898 49,616 Treasury shares (1) 12/31/2025 - 344,662 344,662 (13) Acquisition of treasury shares - 36,555,258 36,555,258 (1,760) Result of delivery of treasure shares - (31,903,270) (31,903,270) 1,533 Treasury shares (1) 06/30/2026 - 4,996,650 4,996,650 (240) Number of total shares at the end of the period (2) 06/30/2026 5,617,742,977 5,404,129,565 11,021,872,542 Number of total shares at the end of the period (2) 12/31/2025 5,617,742,977 5,408,781,553 11,026,524,530 1) Own shares purchased based on authorization of the Board of Directors to be held in Treasury for subsequent cancellation or replacement in the market. 2) Shares representing total capital stock net of treasury shares. We detail below the cost of shares purchased in the period, as well the average cost of treasury shares and their market price: 06/30/2026 12/31/2025 Cost / Market value Common Preferred Common Preferred Minimum - 45.38 - 32.81 Weighted average - 48.11 - 37.91 Maximum - 49.65 - 41.36 Treasury shares Average cost - 48.06 - 36.94 Market value on the last day of the base date 44.27 42.18 36.35 39.23 b) Dividends Shareholders are entitled to a mandatory minimum dividend in each fiscal year, corresponding to 25% of adjusted net income, as set forth in the Bylaws. Common and preferred shares participate equally in income distributed, after common shares have received dividends equal to the minimum annual priority dividend payable to preferred shares (R$ 0.022 non-cumulative per share). ITAÚ UNIBANCO HOLDING monthly advances the mandatory minimum dividend, using the share position of the last day of the previous month as the calculation basis, and the payment made on the first business day of the subsequent month in the amount of R$ 0.015 per share. I - Breakdown of dividends and interest on capital 01/01 to 06/30/2026 01/01 to 06/30/2025 Statutory individual net income 23,205 22,251 Adjustments: (-) Legal reserve - 5% (1,160) (1,113) Dividend calculation basis 22,045 21,138 Minimum mandatory dividend - 25% 5,511 5,285 Dividends and Interest on Capital Paid / Accrued / Identified 7,455 7,320 115

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II - Stockholders' yields Value per share (R$) Value WHT (With holding tax) Net Paid / Prepaid 1,002 (175) 827 Interest on capital - 5 monthly installment paid from February to June 2026 0.0150 1,002 (175) 827 Accrued (recorded in Other liabilities – Social and statutory) 8,034 (1,406) 6,628 Interest on capital - 1 monthly installment paid on 07/01/2026 0.0150 200 (35) 165 Interest on capital - credited on 02/26/2026 to be paid until 08/31/2026 0.2878 3,845 (673) 3,172 Interest on capital - credited on 05/28/2026 to be paid until 08/31/2026 0.2986 3,989 (698) 3,291 Total - 01/01 to 06/30/2026 9,036 (1,581) 7,455 Total - 01/01 to 06/30/2025 8,612 (1,292) 7,320 c) Capital reserves and profit reserves - ITAÚ UNIBANCO HOLDING 06/30/2026 12/31/2025 Capital reserves 2,008 2,873 Premium on subscription of shares 284 284 Share-based payment 1,723 2,588 Reserves from tax incentives, restatement of equity securities and other 1 1 Profit reserves (1) 71,411 57,107 Legal (2) 18,792 17,632 Statutory (3) 52,619 39,475 1) Possible surplus of Profit reserves in relation to the Capital will be distributed or capitalized as required by the following Annual General Stockholders' Meeting/Extraordinary General Stockholders' Meeting. 2) Its purpose is to ensure the integrity of capital, compensate loss or increase capital. 3) Its main purpose is to ensure the remuneration flow to shareholders. d) Reconciliation of net income and stockholders’ equity (note 2c I) Net income Stockholders’ equity 01/01 to 06/30/2026 01/01 to 06/30/2025 06/30/2026 12/31/2025 ITAÚ UNIBANCO HOLDING 23,205 22,251 207,648 195,980 Amortization of goodwill (1) (1) - 1 Hedge in foreign operations (95) 276 (1,067) (835) Other 1,010 (353) 1,931 1,000 ITAÚ UNIBANCO HOLDING CONSOLIDATED 24,119 22,173 208,512 196,146 e) Non-controlling interests Stockholders’ equity Income 06/30/2026 12/31/2025 01/01 to 06/30/2026 01/01 to 06/30/2025 Banco Itaú Chile 6,745 7,314 (331) (254) Itaú Colombia S.A. 24 22 (1) - Financeira Itaú CBD S.A. Crédito, Financiamento e Investimento 660 692 (98) (102) Luizacred S.A. Soc. de Crédito, Financiamento e Investimento 1,122 1,062 (109) (89) Other 662 394 (23) (39) Total 9,213 9,484 (562) (484) 116

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 f) Share-based payment ITAÚ UNIBANCO HOLDING and its subsidiaries have share-based payment plans aimed at involving its management members and employees in the medium and long term corporate development process. The grant of these benefits is only made in years in which there are sufficient profits to permit the distribution of mandatory dividends, limiting dilution to 0.5% of the total shares held by the controlling and minority stockholders at the balance sheet date. These programs are settled through the delivery of ITUB4 treasury shares to stockholders. Expenses on share-based payment plans are presented in the table below: 01/01 to 06/30/2026 01/01 to 06/30/2025 Partner plan (260) (231) Share-based plan (337) (295) Total (597) (526) I - Partner plan The program enables employees and managers of ITAÚ UNIBANCO HOLDING to invest a percentage of their bonus to acquire shares and share-based instruments. There is a lockup period of from three to five years, counted from the initial investment date, and the shares are thus subject to market price variations. After complying with the preconditions outlined in the program, beneficiaries are entitled to receive shares as consideration, in accordance with the number of shares indicated in the program internal regulations. The acquisition price of shares and share-based instruments is established every six months as the average of the share price over the last 30 days, which is performed on the seventh business day prior to the compensation grant date. The fair value of the consideration in shares is the market price at the grant date, less expected dividends. Change in the Partner program 01/01 to 06/30/2026 01/01 to 06/30/2025 Quantity Quantity (1) Opening balance 102,020,356 84,186,167 New 22,965,261 33,444,044 Delivered (15,573,032) (14,531,958) Cancelled (1,781,972) (579,102) Closing balance 107,630,613 102,519,151 Weighted average of remaining contractual life (years) 2.43 2.69 Market value weighted average (R$) 33.02 22.53 1) For comparability purposes, the information includes the effects of the share bonus issues approved and effectively issued throughout the year ended 2025, according to their respective issuance dates. 117

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II - Variable compensation In this plan, part of the administrators variable remuneration is paid in cash and part in shares during a period of three years. Shares are delivered on a deferred basis, of which one-third per year, upon compliance with the conditions provided for in internal regulation. The deferred unpaid portions may be reversed proportionally to a significant reduction in the recurring income realized or the negative income for the period. Management members become eligible for the receipt of these benefits according to individual performance, business performance or both. The benefit amount is established according to the activities of each management member who meets at least the performance and conduct requirements. The fair value of the share is the market price at its grant date, less expected dividends. Change in share-based variable compensation 01/01 to 06/30/2026 01/01 to 06/30/2025 Quantity Quantity (1) Opening balance 49,801,714 47,813,732 New 16,961,800 26,271,288 Delivered (22,949,264) (23,964,257) Cancelled (621,983) (440,945) Closing balance 43,192,267 49,679,818 Weighted average of remaining contractual life (years) 1.32 1.40 Market value weighted average (R$) 39.69 26.46 1) For comparability purposes, the information includes the effects of the share bonus issues approved and effectively issued throughout the year ended 2025, according to their respective issuance dates. Note 19 - Related parties Transactions between related parties are carried out for amounts, terms and average rates in accordance with normal market practices during the period, and under reciprocal conditions. Transactions between companies and investment funds, included in consolidation (note 2c I), have been eliminated and do not affect the consolidated statements. The principal unconsolidated related parties are as follows: • Parent companies: IUPAR, E. JOHNSTON and ITAÚSA. • Associates and joint ventures: of which stand out: Avenue Holding Cayman Ltd., this until 12/31/2025 (note 3); Biomas Serviços Ambientais, Restauração e Carbono S.A.; BSF Holding S.A.; Conectcar Instituição de Pagamento e Soluções de Mobilidade Eletrônica S.A.; Kinea Private Equity Investimentos S.A.; Olímpia Promoção e Serviços S.A.; Porto Seguro Itaú Unibanco Participações S.A.; Pravaler S.A. and Tecnologia Bancária S.A. • Other related parties: • Direct and indirect equity interests of ITAÚSA, in particular: Aegea Saneamento e Participações S.A.; Águas do Rio 1 SPE S.A., Águas do Rio 4 SPE S.A.; Alpargatas S.A.; Motiva Infraestrutura de Mobilidade S.A.; Concessionária Rota Sorocabana S.A.; Copa Energia Distribuidora de Gás S.A. and Dexco S.A. • Pension plans, in particular: Fundação Itaú Unibanco – Previdência Complementar and FUNBEP – Fundo de Pensão Multipatrocinado, closed-end supplementary pension entities, that administer retirement plans sponsored by ITAÚ UNIBANCO HOLDING CONSOLIDATED, created exclusively for employees. 118

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • Associations, in particular: Associação Cubo Coworking Itaú and Associação Itaú Viver Mais. • Foundations and Institutes, in particular: Fundação Saúde Itaú; Instituto Itaú Ciência, Tecnologia e Inovação and Instituto Unibanco. a) Transactions with related parties ITAÚ UNIBANCO HOLDING CONSOLIDATED 06/30/2026 12/31/2025 Parent companies Associates and joint ventures Other related parties Total Total Assets lnterbank investments - 1,961 - 1,961 1,328 Loan operations - 279 421 700 640 Securities and derivative (assets and liabilities) (1) - 819 4,704 5,523 4,175 Other assets - 560 285 845 707 Total assets - 3,619 5,410 9,029 6,850 Liabilities Deposits (50) (107) (1,221) (1,378) (1,286) Securities sold under repurchase agreements - (22) (526) (548) (1,080) Debt instruments - (20) (183) (203) (297) lnterbank and interbranch accounts (assets and liabilities) - (348) - (348) (290) Other liabilities - (350) (4,080) (4,430) (4,463) Total liabilities (50) (847) (6,010) (6,907) (7,416) 01/01 to 06/30/2026 01/01 to 06/30/2025 Statement of lncome lncome related to financial operations - 194 270 464 169 Expenses related to financial operations (2) (9) (117) (128) (397) Other operating revenues / (expenses) 3 85 (266) (178) (453) lncome 1 270 (113) 158 (681) 1) Includes Securities with credit granting characteristics. ITAÚ UNIBANCO HOLDING 06/30/2026 12/31/2025 Parent companies Subsidiaries (1) Associates and joint ventures Other related parties Total Total Assets lnterbank investments - 43,878 - - 43,878 31,305 Loan operations - 12 2 3 17 14 Securities and derivative (assets and liabilities) - 42,796 - 12 42,808 35,117 Other assets - 133 - - 133 116 Total assets - 86,819 2 15 86,836 66,552 Liabilities Deposits - (106,118) - - (106,118) (99,318) Debt instruments - (21) - - (21) (81) lnterbank and interbranch accounts (assets and liabilities) - (610) (348) - (958) (1,213) Other liabilities - (40,799) - (130) (40,929) (39,579) Total liabilities - (147,548) (348) (130) (148,026) (140,191) 01/01 to 06/30/2026 01/01 to 06/30/2025 Statement of lncome lncome related to financial operations - 5,515 - - 5,515 4,671 Expenses related to financial operations - (6,800) - - (6,800) (6,177) Other operating revenues / (expenses) - (2,000) - 7 (1,993) (1,715) lncome - (3,285) - 7 (3,278) (3,221) 1) Companies related in Note 2c I. Operations with Key Management Personnel of ITAÚ UNIBANCO HOLDING CONSOLIDATED present Assets of R$ 245, Liabilities of R$ (11,416) and Result of R$ (26) (R$ 213, R$ (11,290) at 12/31/2025 and R$ (49) from 01/01 to 06/30/2025, respectively). 119

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Compensation and benefits of key management personnel Compensation and benefits attributed to Management members, members of the Audit committee and the Board of directors of ITAÚ UNIBANCO HOLDING CONSOLIDATED in the period correspond to: 01/01 to 06/30/2026 01/01 to 06/30/2025 Fees (427) (404) Profit sharing (264) (266) Post-employment benefits (8) (7) Share-based payment plan (176) (163) Total (875) (840) Total amount related to share-based payment plans, personnel expenses and post-employment benefits are detailed in notes 25, 18f and 22, respectively. Note 20 - Taxes The accounting policy on income tax and social contribution is presented in Note 2c XIII. ITAÚ UNIBANCO HOLDING and each one of its subsidiaries calculate separately, in each fiscal year, Income tax and social contribution on net income. Taxes are calculated at the rates shown below and consider, for effects of respective calculation bases, the legislation in force applicable to each charge. Income tax 15.00% PIS (2) 0.65% Additional income tax 10.00% COFINS (2) 4.00% Social contribution on net income (1) 20.00% ISS up to 5.00% 1) Starting April 1, 2026, the tax rate of the Social contribution on net income is 17.5% for capitalization subsidiaries and credit, financing and investment companies, and 12% for payment institutions. The 15% tax rate applicable to insurance companies and other financial institutions remains in effect, while the 9% tax rate continues to apply to other non-financial companies. 2) For non-financial subsidiaries that fall into the non-cumulative calculation system, the PIS rate is 1.65% and COFINS rate is 7.60%. a) Expenses for taxes and contributions I - Breakdown of income tax and social contribution calculation on net income: Due on operations for the period 01/01 to 06/30/2026 01/01 to 06/30/2025 Income before income tax and social contribution 28,955 25,247 Charges (income tax and social contribution) at the rates in effect (13,030) (11,361) Increase / decrease in income tax and social contribution charges arising from: Equity income in associates and joint ventures 918 862 Interest on capital 2,541 3,583 Other non-deductible expenses net of non taxable income (1) 2,790 91 Income tax and social contribution expenses (6,781) (6,825) Related to temporary differences Increase / (reversal) for the period 2,739 4,501 (Expenses) / income related to deferred taxes 2,739 4,501 Total income tax and social contribution expenses (4,042) (2,324) 1) Includes temporary (additions) and exclusions. 120

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II - Tax expenses 01/01 to 06/30/2026 01/01 to 06/30/2025 PIS and COFINS (4,465) (4,470) ISS (857) (824) Other (530) (429) Total (5,852) (5,723) Tax expenses of ITAÚ UNIBANCO HOLDING amount to R$ (1,055) (R$ (1,168) at 06/30/2025) and are mainly composed of PIS, COFINS and ISS. III - Tax effects of foreign exchange management of investments abroad In order to minimize the effects on income of foreign exchange variations on investments abroad, net of the respective tax effects, ITAÚ UNIBANCO HOLDING CONSOLIDATED carries out derivative transactions in foreign currency (hedging), as mentioned in Note 27b. The result of these transactions is computed in the calculation of the tax bases, according to their nature and the tax legislation in force, as well as the foreign exchange variation of the portion of hedged investments abroad, according to regulations established by Law No. 14,031, of July 28, 2020. 121

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Deferred taxes I - The deferred tax assets balance and its changes, segregated based on its origin and disbursements, are represented by: Deferred tax assets 12/31/2025 Realization / reversal Increase 06/30/2026 Reflected in income 71,196 (17,204) 18,602 72,594 Provision for expected credit loss 53,055 (9,707) 7,404 50,752 Related to tax losses and social contribution loss carryforwards 95 (36) 1,738 1,797 Provision for profit sharing 3,623 (3,623) 2,648 2,648 Adjustments to fair value of financial assets at fair value through profit or loss and derivatives 226 (226) 287 287 Adjustments of operations carried out on the futures settlement market - - 324 324 Goodwill on purchase of investments 15 (1) 245 259 Provisions 5,864 (959) 1,369 6,274 Civil lawsuits 1,215 (341) 307 1,181 Labor claims 3,543 (585) 1,015 3,973 Tax and social security obligations 1,106 (33) 47 1,120 Legal obligations 380 (227) 2 155 Provision related to health insurance operations 426 (27) 25 424 Other non-deductible provisions 7,512 (2,398) 4,560 9,674 Reflected in stockholders’ equity 3,129 (799) 1,158 3,488 Adjustments to fair value of financial assets at fair value through other comprehensive income 1,791 (591) 1,124 2,324 Cash flow hedge 422 (208) - 214 Post-employment benefits 916 - 8 924 Other - - 26 26 Total (1) 74,325 (18,003) 19,760 76,082 1) Deferred tax assets are classified in their totality as non-current. In ITAÚ UNIBANCO HOLDING, Deferred tax assets totaled R$ 18,233 (R$ 18,928 at 12/31/2025) and are mainly represented by Tax losses and social contribution loss carryforwards of R$ 17 ( R$ 17 at 12/31/2025), Provision for expected credit loss of R$ 16,066 (R$ 16,660 at 12/31/2025), Administrative provisions of R$ 181 (R$ 203 at 12/31/2025), Provisions for legal, tax and social security obligations of R$ 280 (R$ 434 at 12/31/2025), the realization of which is contingent upon the outcome of the respective lawsuits, Adjustments to fair value of securities at fair value through other comprehensive income of R$ 3 (R$ 2 at 12/31/2025), and Provision for reward program of R$ 950 (R$ 741 at 12/31/2025). 122

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II - The deferred tax liabilities balance and its changes are represented by: 12/31/2025 Realization / reversal Increase 06/30/2026 Reflected in income 8,357 (5,026) 3,672 7,003 Supervenience of depreciation of finance lease 98 (2) - 96 Adjustment of deposits in guarantee and provisions 1,698 (270) 267 1,695 Post-employment benefits 257 (71) 97 283 Adjustments of operations carried out on the futures settlement market 194 (194) - - Adjustments to fair value of financial assets at fair value through profit or loss 4,180 (4,180) 2,771 2,771 Other 1,930 (309) 537 2,158 Reflected in stockholders’ equity 257 (174) 14 97 Adjustments to fair value of financial assets at fair value through other comprehensive income 250 (174) 14 90 Post-employment benefits 7 - - 7 Total 8,614 (5,200) 3,686 7,100 In ITAÚ UNIBANCO HOLDING, Deferred tax liabilities totaled R$ 1,099 (R$ 918 at 12/31/2025) and are mainly represented by Adjustment of deposits in guarantee and provisions of R$ 439 (R$ 393 at 12/31/2025), Adjustments to fair value of financial assets at fair value through other comprehensive income of R$ 156 (R$ 111 at 12/31/2025), Supervenience of depreciation of finance lease of R$ 94 (R$ 95 at 12/31/2025), and Temporary adjustments on differences between accounting practices in interest abroad of R$ 251 (R$ 176 at 12/31/2025). 123

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 III - The estimate of realization and present value of deferred tax assets and from the deferred tax liabilities are: Realization year Deferred tax assets Deferred tax liabilities % Net deferred taxes %Temporary differences % Tax loss/social contribution loss carryforwards % Total % 2026 14,040 18.9% 1,767 98.2% 15,807 20.8% (616) 8.7% 15,191 22.0% 2027 13,284 17.9% 19 1.1% 13,303 17.5% (428) 6.0% 12,875 18.7% 2028 8,591 11.6% 3 0.2% 8,594 11.3% (358) 5.0% 8,236 11.9% 2029 5,955 8.0% 3 0.2% 5,958 7.8% (434) 6.1% 5,524 8.0% 2030 5,434 7.3% 4 0.2% 5,438 7.1% (474) 6.7% 4,964 7.2% After 2030 26,981 36.3% 1 0.1% 26,982 35.5% (4,790) 67.5% 22,192 32.2% Total 74,285 100.0% 1,797 100.0% 76,082 100.0% (7,100) 100.0% 68,982 100.0% Present value (1) 59,055 1,688 60,743 (5,042) 55,701 1) The average funding rate, net of tax effects, was used to determine the present value. Net income in the financial statements is not directly related to the taxable income for income tax and social contribution, due to differences between accounting criteria and the tax legislation, in addition to corporate aspects. Accordingly, it is recommended that changes in the realization of deferred tax assets presented above are not considered as an indication of future net income. IV - Deferred tax assets not accounted for At 06/30/2026, deferred tax assets not accounted for correspond to R$ 422 (R$ 586 at 12/31/2025) and result from Management’s evaluation of their perspectives of realization in the long term. c) Current tax liabilities Note 06/30/2026 12/31/2025 Taxes and contributions on income payable 7,043 9,228 Other taxes and contributions payable 5,407 4,157 Legal obligations 11b II 1,855 1,942 Total 14,305 15,327 Current 12,287 12,521 Non-current 2,018 2,806 In ITAÚ UNIBANCO HOLDING, current tax liabilities totaled R$ 2,282 (R$ 999 at 12/31/2025) and are represented by Legal obligations of R$ 304 (R$ 296 at 12/31/2025) and Taxes and contributions on income payable and Other taxes and contributions payable of R$ 1,978 (R$ 703 at 12/31/2025). 124

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 21 - Earnings per share a) Basic earnings per share Net income attributable to ITAÚ UNIBANCO HOLDING CONSOLIDATED’s shareholders is divided by the average number of outstanding shares in the period, excluding treasury shares. 01/01 to 06/30/2026 01/01 to 06/30/2025 (1) Net income attributable to owners of the parent company 24,119 22,173 Minimum non-cumulative dividends on preferred shares (119) (121) Retained earnings to be distributed to common equity owners in an amount per share equal to the minimum dividend payable to preferred equity owners (124) (124) Retained earnings to be distributed, on a pro rata basis, to common and preferred equity owners: 23,876 21,928 Common 12,169 11,101 Preferred 11,707 10,827 Total net income available to equity owners: Common 12,293 11,225 Preferred 11,826 10,948 Weighted average number of outstanding shares Common 5,617,742,977 5,617,742,977 Preferred 5,404,681,975 5,479,027,349 Basic earnings per share – R$ Common 2.19 2.00 Preferred 2.19 2.00 1) For comparability purposes, the information includes the effects of the share bonus issues approved and effectively issued throughout the year ended 2025, according to their respective issuance dates. b) Diluted earnings per share Calculated similarly to the basic earnings per share, however, it includes the conversion of all preferred shares potentially dilutable in the denominator. 01/01 to 06/30/2026 01/01 to 06/30/2025 (1) Net income available to preferred equity owners 11,826 10,948 Dividends on preferred shares after dilution effects 111 101 Net income available to preferred equity owners considering preferred shares after the dilution effect 11,937 11,049 Net income available to ordinary equity owners 12,293 11,225 Dividend on preferred shares after dilution effects (111) (101) Net income available to ordinary equity owners considering preferred shares after the dilution effect 12,182 11,124 Adjusted weighted average of shares Common 5,617,742,977 5,617,742,977 Preferred 5,504,786,141 5,579,857,433 Preferred 5,404,681,975 5,479,027,349 Incremental as per share-based payment plans 100,104,166 100,830,084 Diluted earnings per share – R$ Common 2.17 1.98 Preferred 2.17 1.98 1) For comparability purposes, the information includes the effects of the share bonus issues approved and effectively issued throughout the year ended 2025, according to their respective issuance dates. There was no potentially antidilutive effect of the shares in share-based payment plans. 125

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 22 - Post-employment benefits The accounting policy on post-employment benefits is presented in Note 2c XIV. Retirement plans are managed by Closed-end Private Pension Entities (EFPC) and are closed to new adhesions. These entities have an independent structure and manage their plans according to the characteristics of their regulations. There are three types of retirement plans: • Defined benefit plans (BD): plans for which scheduled benefits have their value established in advance, based on salaries and/or length of service of employees, and the cost is actuarially determined. The plans classified in this category are: Plano de Aposentadoria Complementar; Plano de Aposentadoria Complementar Móvel Vitalícia; Plano de Benefício Franprev; Plano de Benefício 002; Plano de Benefícios Prebeg; Plano BD UBB PREV; Plano de Benefícios II; Plano Básico Itaulam; Plano BD Itaucard; Plano de Aposentadoria Principal Itaú Unibanco managed by Fundação Itaú Unibanco - Previdência Complementar (FIU); and Plano de Benefícios I, managed by Fundo de Pensão Multipatrocinado (FUNBEP). • Defined contribution plans (CD): plans for which scheduled benefits have their value permanently adjusted to the investments balance, kept in favor of the participant, including in the benefit concession phase, considering net proceedings of its investment, amounts contributed and benefits paid. Defined Contribution plans include pension funds consisting of the portions of sponsor's contributions not included in a participant's account balance due to loss of eligibility for the benefit, and of monies arising from the migration of retirement plans in defined benefit modality. These funds are used for future contributions to individual participant's accounts, according to the respective benefit plan regulations. The plans classified in this category are: Plano Itaubanco CD; Plano de Aposentadoria Itaubank; Plano de Previdência REDECARD managed by FIU. • Variable contribution plans (CV): in this type of plan, scheduled benefits present a combination of characteristics of defined contribution and defined benefit modalities, and the benefit is actuarially determined based on the investments balance accumulated by the participant on the retirement date. The plans classified in this category are: Plano de Previdência Unibanco Futuro Inteligente; Plano Suplementar Itaulam; Plano CV Itaucard; Plano de Aposentadoria Suplementar Itaú Unibanco managed by FIU and Plano de Benefícios II managed by FUNBEP. a) Main actuarial assumptions The table below shows the actuarial assumptions of demographic and financial nature used to calculate the defined benefit obligation: Type Assumption 06/30/2026 06/30/2025 Demographic Mortality table (1) AT-2000 AT-2000 Financial Nominal discount rate (2) 11.70% p.a. 11.59% p.a. Financial Inflation (3) 4.00% p.a. 4.00% p.a. 1) Correspond to those disclosed by SOA - Society of Actuaries, with the general application of a 10% increase, according to the adherence to the plan's population, in the probability of survival in relation to the respesctive basic tables. 2) Considers the interest rates of the National Treasury Notes (NTN-B) with maturity dates near the terms of the respective obligations, compatible with the economic scenario observed on the balance sheet closing date, considering the volatility of interest market and models used. 3) Long-term inflation projected. Retirement plans sponsored by foreign subsidiaries - Banco Itaú (Suisse) S.A., Itaú Colombia S.A. and PROSERV - Promociones y Servicios S.A. de C.V. - are structured as Defined Benefit modality and adopt actuarial assumptions adequate to masses of participants and the economic scenario of each country. 126

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 b) Risk management The EFPCs sponsored by ITAÚ UNIBANCO HOLDING are regulated by the National Council for Complementary Pension (CNPC) and PREVIC, and have an Executive Board, Advisory and Tax Councils. Benefits offered have long-term characteristics and the main factors involved in the management and measurement of their risks are financial risk, inflation risk and demographic risk. • Financial risk - the actuarial liability of the plan is calculated by adopting a discount rate, which may differ from rates earned in investments. If real income from plan investments is lower than yield expected, this may give rise to a deficit. To mitigate this risk and assure the capacity to pay long-term benefits, the plans have a significant percentage of fixed-income securities pegged to the plan commitments, aiming at minimizing volatility and risk of mismatch between assets and liabilities. Additionally, adherence tests are carried out in financial assumptions to ensure their adequacy to obligations of respective plans. • Inflation risk - a large part of liabilities is pegged to inflation risk, making actuarial liabilities sensitive to increases in rates. To mitigate this risk, the same financial risks mitigation strategies are used. • Demographic risk - plans that have any obligation actuarially assessed are exposed to demographic risk. In the event the mortality tables used do not reflect actual conditions of the mass of plan participants, a deficit or surplus may arise in actuarial evaluation. To mitigate this risk, adherence tests to demographic assumptions are conducted to ensure their adequacy to liabilities of respective plans. For purposes of registering in the balance sheet of the EFPCs that manage them, actuarial liabilities of plans apply a discount rate adherent to their asset portfolio and income and expense flows, according to a study prepared by an independent actuarial consulting company. The actuarial method used is the aggregate method, through which the plan costing is defined by the difference between its equity coverage and the current value of its future liabilities, observing the methodology established in the respective actuarial technical note. When a deficit in the concession period above the legally defined limits is noted, debt agreements are entered into with the sponsor according to costing policies, which affect the future contributions of the plan, and a plan for solving such deficit is established respecting the guarantees set forth by the legislation in force. The plans that are in this situation are resolved through extraordinary contributions that affect the values of the future contribution of the plan. c) Asset management The purpose of the management of funds is the long-term balance between pension assets and liabilities with payment of benefits by exceeding actuarial goals (discount rate plus benefit adjustment index, established in the plan regulations). Below is a table with the allocation of assets by category, segmented into Quoted in an active market and Not quoted in an active market: Types Fair value % Allocation 06/30/2026 12/31/2025 06/30/2026 12/31/2025 Fixed income securities 22,672 22,144 97.2% 96.5% Quoted in an active market 21,970 21,481 94.2% 93.6% Non quoted in an active market 702 663 3.0% 2.9% Variable income securities 3 2 - - Quoted in an active market 3 2 - - Structured investments 123 125 0.5% 0.5% Non quoted in an active market 123 125 0.5% 0.5% Real estate 467 575 2.0% 2.6% Loans to participants 49 91 0.3% 0.4% Total 23,314 22,937 100.0% 100.0% 127

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 The defined benefit plan assets include shares of ITAÚ UNIBANCO HOLDING, its main parent company (ITAÚSA) and of subsidiaries of the latter, with a fair value of R$ 3 (R$ 2 at 12/31/2025), and real estate rented to group companies, with a fair value of R$ 441 (R$ 508 at 12/31/2025). d) Other post-employment benefits ITAÚ UNIBANCO HOLDING CONSOLIDATED does not have additional liabilities related to post-employment benefits, except in cases arising from maintenance commitments assumed in acquisition agreements which occurred over the years, as well as those benefits originated from court decision in the terms and conditions established, in which there is total or partial sponsorship of health care plans for a specific group of former employees and their beneficiaries. Its costing is actuarially determined so as to ensure coverage maintenance. These plans are closed to new applicants. Assumptions for discount rate, inflation, mortality table and actuarial method are the same as those used for retirement plans. ITAÚ UNIBANCO HOLDING CONSOLIDATED used the percentage of 4% p.a. for medical inflation, additionally considering, inflation rate of 4% p.a. Particularly in other post-employment benefits, there is medical inflation risk associated with above expectation increases in medical costs. To mitigate this risk, the same financial risk mitigation strategies are used. 128

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 e) Change in the net amount recognized in the balance sheet The net amount recognized in the Balance Sheet is limited by the asset ceiling and it is computed based on estimated future contributions to be realized by the sponsor, so that it represents the maximum reduction amount in the contributions to be made. 06/30/2026 Note BD and CV plans CD plans Other post- employment benefits Total Net assets Actuarial liabilities Asset ceiling Recognized amount Pension plan fund Asset ceiling Recognized amount Liabilities Recognized amount Amounts at the beginning of the period 22,937 (19,641) (5,030) (1,734) 339 (96) 243 (526) (2,017) Amounts recognized in income (1+2+3+4) 1,275 (1,092) (286) (103) (6) (5) (11) (30) (144) 1 - Cost of current service - (12) - (12) - - - - (12) 2 - Cost of past service - - - - - - - - - 3 - Net interest 1,275 (1,080) (286) (91) 23 (5) 18 (30) (103) 4 - Other revenues and expenses (1) - - - - (29) - (29) - (29) Amounts recognized in stockholders´ equity - other comprehensive income (5+6+7) (13) 9 (18) (22) - - - - (22) 5 - Effects on asset ceiling - - (18) (18) - - - - (18) 6 - Remeasurements 1 - - - - - - - - - Changes in demographic assumptions - - - - - - - - - Changes in financial assumptions - - - - - - - - - Experience of the plan (2) - - - - - - - - - 7 - Exchange variation (13) 9 - (4) - - - - (4) Other (8+9+10) (885) 1,065 - 180 - - - 46 226 8 - Receipt by Destination of Resources - - - - - - - - - 9 - Benefits paid (1,066) 1,065 - (1) - - - 46 45 10 - Contributions and investments from sponsor 181 - - 181 - - - - 181 Amounts at end of the period 23,314 (19,659) (5,334) (1,679) 333 (101) 232 (510) (1,957) Amount recognized in Assets 9a 14 232 - 246 Amount recognized in Liabilities 9b (1,693) - (510) (2,203) 12/31/2025 Note BD and CV plans CD plans Other post- employment benefits Total Net assets Actuarial liabilities Asset ceiling Recognized amount Pension plan fund Asset ceiling Recognized amount Liabilities Recognized amount Amounts at the beginning of the period 21,490 (19,035) (4,237) (1,782) 365 (81) 284 (562) (2,060) Amounts recognized in income (1+2+3+4) 2,393 (2,108) (493) (208) (16) (10) (26) (61) (295) 1 - Cost of current service - (24) - (24) - - - - (24) 2 - Cost of past service - - - - - - - - - 3 - Net interest 2,393 (2,084) (493) (184) 50 (10) 40 (61) (205) 4 - Other revenues and expenses (1) - - - - (66) - (66) - (66) Amounts recognized in stockholders´ equity - other comprehensive income (5+6+7) 749 (445) (300) 4 (10) (5) (15) 14 3 5 - Effects on asset ceiling - - (300) (300) - (5) (5) - (305) 6 - Remeasurements 762 (451) - 311 (10) - (10) 14 315 Changes in demographic assumptions - 151 - 151 - - - - 151 Changes in financial assumptions - (384) - (384) - - - 4 (380) Experience of the plan (2) 762 (218) - 544 (10) - (10) 10 544 7 - Exchange variation (13) 6 - (7) - - - - (7) Other (8+9+10) (1,695) 1,947 - 252 - - - 83 335 8 - Receipt by Destination of Resources - - - - - - - - - 9 - Benefits paid (1,947) 1,947 - - - - - 83 83 10 - Contributions and investments from sponsor 252 - - 252 - - - - 252 Amounts at end of the period 22,937 (19,641) (5,030) (1,734) 339 (96) 243 (526) (2,017) Amount recognized in Assets 9a 13 243 - 256 Amount recognized in Liabilities 9b (1,747) - (526) (2,273) 1) It basically corresponds to the use of asset amounts allocated in pension funds of the defined contribution plans. 2) Correspond to the income obtained above/below the expected return and comprise the contributions made by participants. 129

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Net interest corresponds to the amount calculated on 01/01/2026 based on the initial amount (Net assets, Actuarial liabilities and Asset ceiling), taking into account the estimated amount of payments/receipts of benefits/contributions, multiplied by the discount rate of 11.70% p.a.(On 01/01/2025 the rate used was 11.59% p.a.). ITAÚ UNIBANCO HOLDING sponsors a Plano BD. The amount recognized in Liabilities is R$ 47 (R$ 47 at 12/31/2025), in Other comprehensive income is R$ 15 (R$ 15 at 12/31/2025) and in income/(expense) is R$ (4) (R$ 3 on 01/01 to 06/30/2026). f) Defined benefit contributions Estimated contributions Contributions made 2026 01/01 to 06/30/2026 01/01 to 06/30/2025 Retirement plan - FIU 21 25 26 Retirement plan - FUNBEP 129 137 142 Total (1) 150 162 168 1) Include extraordinary contributions agreed upon in deficit equation plans. g) Maturity profile of defined benefit liabilities Duration (1) 2026 2027 2028 2029 2030 2031 to 2035 Pension plan - FIU 7.95 1,219 1,263 1,305 1,345 1,383 7,381 Pension plan - FUNBEP 7.38 740 757 774 789 803 4,169 Other post-employment benefits 7.42 91 72 45 47 49 265 Total 2,050 2,092 2,124 2,181 2,235 11,815 1) Average duration of plan´s actuarial liabilities. h) Sensitivity analysis To measure the effects of changes in the key assumptions, sensitivity tests are conducted in actuarial liabilities annually. The sensitivity analysis considers a vision of the impacts caused by changes in assumptions, which could affect the income for the period and stockholders’ equity at the balance sheet date. This type of analysis is usually carried out under the ceteris paribus condition, in which the sensitivity of a system is measured when only one variable of interest is changed and all the others remain unchanged. The results obtained are shown in the table below: Main assumptions BD and CV plans Other post-employment benefits Present value of liability Income Stockholders´ equity (Other comprehensive income) (1) Present value of liability Income Stockholders´ equity (Other comprehensive income) (1) Discount rate Increase by 0.5 p.p. (669) - 236 (17) - 17 Decrease by 0.5 p.p. 716 - (252) 19 - (19) Mortality table Increase by 5% (234) - 79 (9) - 9 Decrease by 5% 245 - (82) 10 - (10) Medical inflation Increase by 1 p.p. - - - 40 - (40) Decrease by 1 p.p. - - - (35) - 35 1) Net of effects of asset ceiling. 130

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 23 - Income and expenses related to financial operations and result of expected credit loss 01/01 to 06/30/2026 01/01 to 06/30/2025 Income related to financial operations Expenses related to financial operations Result of expected credit loss Gross income related to financial operations Income related to financial operations Expenses related to financial operations Expenses related to financial operations Expenses related to financial operations AC 128,971 (104,585) (18,266) 6,120 104,431 (90,318) (15,347) (1,234) FVOCI 11,448 - (18) 11,430 5,909 - (563) 5,346 FVPL 46,295 (4,347) 2 41,950 44,461 (9) 7 44,459 Other (2,246) (16,672) 208 (18,710) 5,954 (15,001) 349 (8,698) Total 184,468 (125,604) (18,074) 40,790 160,755 (105,328) (15,554) 39,873 Note 24 - Commissions and banking fees The accounting policy on commissions and banking fees is presented in Note 2c XV. The main services provided by ITAÚ UNIBANCO HOLDING CONSOLIDATED are: • Credit and debit cards: refer mainly to fees charged by card issuers and annuities charged for the availability and management of credit card. • Current account services: substantially composed of current account maintenance fees, according to each service package granted to the customer, withdrawals from demand deposit account and money order. • Funds management: refer to fees charged for the management and performance of investment funds and consortia administration. • Payments and collections: refer mainly to fees charged by acquirers for processing transactions carried out with cards, the rental of machines from Rede and transfers made through PIX in legal entity’s packages. • Economic, financial and brokerage advisory: refer mainly to financial transaction structuring services, placement of securities and intermediation of operations on stock exchanges. 01/01 to 06/30/2026 01/01 to 06/30/2025 Credit and debit cards 8,687 8,131 Current account services 1,437 1,820 Asset management 4,599 4,363 Funds 3,506 3,469 Consortia 1,093 894 Credit operations and financial guarantees 1,287 1,334 Credit operations 409 455 Financial guarantees 878 879 Payments and collections 3,189 3,412 Economic, financial and brokerage advisory 2,586 2,188 Custody services 491 422 Other 2,759 1,996 Total 25,035 23,666 In ITAÚ UNIBANCO HOLDING, Commissions and banking fees are basically represented by Credit and debit cards in the amount of R$ 6,130 (R$ 5,445 from 01/01 to 06/30/2025) . 131

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Note 25 - Operating expenses 01/01 to 06/30/2026 01/01 to 06/30/2025 Compensation, payroll charges, welfare benefits, dismissals and training (12,781) (12,524) Employees’ profit sharing and share-based payment (4,462) (3,962) Third-party and financial system services, security, transportation and travel expenses (4,063) (4,150) Data processing and telecommunications (3,190) (2,847) Installations and materials (1,692) (1,721) Depreciation and amortization (2,938) (2,930) Advertising, promotions and publicity (897) (882) Selling - credit cards (3,123) (2,581) Amortization of goodwill (279) (202) Claims losses (283) (271) Other (2,350) (2,680) Total (36,058) (34,750) Note 26 - Risk, capital management and fixed assets limits a) Corporate governance To undertake and manage risks is one of the activities of ITAÚ UNIBANCO HOLDING CONSOLIDATED. For this reason, the institution must have clearly established risk management objectives. In this context, the risk appetite articulates the set of guidelines of the Board of Directors on strategy and risk taking, defining the nature and level of risks acceptable for the institution, while the risk culture guides the attitudes required to manage them. ITAÚ UNIBANCO HOLDING CONSOLIDATED invests in robust risk management processes and capital management that permeate the whole institution and that are the basis for its strategic decisions to ensure business sustainability and maximize value creation for shareholders. Foremost among processes for proper risk and capital management are the implementation of a continuous and integrated risk management structure, of the Risk Appetite framework, which is composed of the Risk Appetite Statement (RAS) of the Board of Directors, risk appetite policy and the set of metrics for monitoring the main risks according to the limits established, the stress test program, the organization of a Risk Committee and the appointment, before BACEN, of the Chief Risk Officer (CRO), with assignment of roles, responsibilities, and independence requirements. These processes are aligned with the guidelines of the Board of Directors and Executive which, through collegiate bodies, define the global objectives expressed as targets and limits for the business units that manage risk. Control and capital management units, in turn, support ITAÚ UNIBANCO HOLDING CONSOLIDATED’s management by monitoring and analyzing risk and capital. The principles that determine the risk management and the risk appetite foundations, as well as guidelines regarding the actions taken by ITAÚ UNIBANCO HOLDING CONSOLIDATED’s employees in their daily routines are as follows: • Sustainability and customer satisfaction: the vision of ITAÚ UNIBANCO HOLDING CONSOLIDATED is to be a leading bank in sustainable performance and customer satisfaction. For this reason the institution is concerned about creating shared values for employees, customers, shareholders and society to ensure the longevity of the business. ITAÚ UNIBANCO HOLDING CONSOLIDATED is concerned about doing business that is good for customers and for the institution. • Risk culture: the institution's risk culture goes beyond policies, procedures and processes. It strengths the individual and collective responsibility of all employees so that they will do the right thing at the right time and in the proper manner, respecting the ethical way of doing business. It is based on four principles (conscious risk taking, discussions and actions on the institution’s risks and everyone's responsibility for risk management), which encourage understanding and open discussion about risks, so that they are kept within the risk appetite levels 132

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 established and so that each employee individually, regardless of their position, area or duties, may also assume responsibility for managing the risks of the business. • Risk pricing: ITAÚ UNIBANCO HOLDING CONSOLIDATED operates and assumes risks in business that its known and understood, avoiding risks about which there is no knowledge or do not provide competitive advantages, and carefully assesses risk-return ratios. • Diversification: the institution has a low appetite for volatility in its results, for this reason, accordingly it operates with a diversified base of customers, products and business, seeking the differentiation of risks, in addition to prioritizing less risky businesses. • Operational excellence: ITAÚ UNIBANCO HOLDING CONSOLIDATED intends to provide agility, as well as a robust and stable infrastructure, to offer high quality services. • Ethics and respect for regulations: at ITAÚ UNIBANCO HOLDING CONSOLIDATED, ethics is non- negotiable. For this reason the institution promotes an institutional environment of integrity, educating all employees to cultivate ethical relationships and businesses and as well as respecting the norms, and therefore looking after the institution’s reputation. The Board of Directors is the maximum body responsible for establishing guidelines, policies and approval levels for risk and capital management. The Capital and Risk Management Committee (CGRC), in turn, is responsible for supporting the Board of Directors in managing capital and risk. At the executive level, collegiate bodies, chaired by the Chief Executive Officer (CEO) of ITAÚ UNIBANCO HOLDING CONSOLIDATED, who are responsible for risks and capital management performing delegated duties on these topics and their decisions are monitored by the CGRC. To support this structure, the Risk Department has specialized officers to ensure, on an independent and centralized basis, that the institution’s risks and capital are managed in compliance with the established policies and procedures. ITAÚ UNIBANCO HOLDING CONSOLIDATED’s risk management organizational structure complies with Brazilian and international regulations in place. Locally, the Bank follows the standards established by BACEN, particularly Resolution 4,557/17, which sets forth the risk and capital management structure of financial institutions, by the Securities and Exchange Commission (CVM) and by the Superintendence of Private Insurance (SUSEP), among other regulators and applicable standards. At the international level, ITAÚ UNIBANCO HOLDING CONSOLIDATED follows the standards established by the Basel Committee for Banking Supervision, the Securities and Exchange Commission (SEC) of the United States and the local regulations of the countries where it is present. In addition,ITAÚ UNIBANCO HOLDING CONSOLIDATED adheres to guidelines such as the Foreign Account Tax Compliance Act (FATCA), the Principles for Responsible Banking (PRB) of the United Nations Environment Programme - Finance Initiative and the Guidelines for Multinational Companies of the Organization for Economic Cooperation and Development (OECD), pointing out some representative examples. The Bank also adopts practices in line with International Financial Reporting Standards (IFRS) and best corporate governance practices that are globally recognized. Additionally, ITAÚ UNIBANCO HOLDING CONSOLIDATED also has governance to identify and monitor emerging risks, which are those newly identified with medium and long term impact, potentially material on business, but for which there are not sufficient elements yet for their full assessment, due to the number of factors and impacts not fully known yet, since they have no precedents and therefore have never been addressed in the past. Responsibilities for risk management at ITAÚ UNIBANCO HOLDING CONSOLIDATED are structured according to the concept of three lines of governance, namely: • 1st line of governance: business areas and corporate support areas are directly responsible for identifying, measuring, assessing, monitoring, reporting, controlling, and mitigating the risks arising therefrom. 133

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • 2nd line of governance: risk area aims at ensuring, independently and centrally, that the institution’s risks are managed in compliance with policies and procedures established, setting parameters for the risk management process and its supervision. Such control provides the Board of Directors and executives with a global overview of ITAÚ UNIBANCO HOLDING CONSOLIDATED’s exposure, to ensure correct and timely corporate decisions. • 3rd line of governance: internal audit, which is linked to the Board of Directors and provides an independent assessment of the institution’s activities, so that senior management can see that controls are adequate, risk management is effective and institutional standards and regulatory requirements are being complied with. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses robust automated systems for compliance with capital regulations, as well as for measuring risks in accordance with the regulatory determinations and models in place. It also monitors adherence to the qualitative and quantitative regulators’ minimum capital and risk management requirements. Aiming at strengthening its values and aligning the behavior of its employees with risk management guidelines, ITAÚ UNIBANCO HOLDING CONSOLIDATED adopts several initiatives to disseminate and strengthen a risk culture based on four principles: conscious risk taking, discussions and actions on the institution’s risks and everyone's responsibility for risk management. These principles serve as a basis for ITAÚ UNIBANCO HOLDING CONSOLIDATED guidelines, helping employees to conscientiously understand, identify, measure, manage and mitigate risks. Other information on Risk and Capital Management can be viewed at www.itau.com.br/relacoes-com- investidores/en/, in the section Results and reports, Regulatory reports, Pillar 3. b) Risk management Risk appetite Risk appetite articulates the Board of Directors' set of guidelines about strategy and risk taking, defining the nature and level of risks acceptable to the organization, and considering management capacity on an effective and prudent way, the strategic objectives, the conditions of competitiveness and the regulatory environment. The Risk Appetite framework is composed of the Risk Appetite Statement (RAS) by the Board of Directors, the Risk Appetite policy, and the set of metrics for monitoring the main risks according to the limits established. Considering the strategic guidelines of ITAÚ UNIBANCO HOLDING CONSOLIDATED, the Risk Appetite and its dimensions are based on the following Statement: “We are a universal bank, operating predominantly in Latin America. Supported by our risk culture, we operate based on rigorous ethical and regulatory compliance standards, seeking high and growing results, with low volatility, by means of the long-lasting relationship with clients, correctly pricing risks, well-distributed fund-raising and proper use of capital.” To make RAS tangible, Risk Appetite was segmented in six dimensions, each of which comprising a set of metrics associated with the key risks involved, combining complementary measurements, to get a comprehensive view of our exposures on acceptable risk types and levels: • Capitalization: reflects the Bank’s level of protection against significant losses that could lead to regulatory non-compliance or insolvency. Establishes that ITAÚ UNIBANCO HOLDING CONSOLIDATED should have sufficient capital to protect itself against a serious recession or stress events without the need to adjust its capital structure under adverse circumstances. It is monitored through following up the ITAÚ UNIBANCO HOLDING CONSOLIDATED’s capital ratios, in usual or stress situations, and the institution’s debt issue ratings. 134

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 • Liquidity: reflects the Bank’s level of protection against a long period of funding stress that could lead to illiquidity and possible bankruptcy. Establishes that the ITAÚ UNIBANCO HOLDING CONSOLIDATED’s liquidity should be able to support long stress periods. It is monitored by following up on liquidity ratios. • Composition of results: the purpose is to ensure the stability and sustainability of results, restricting excessive volatility and avoiding portfolio concentrations and significant deviations in pricing and provisions. Establishes that business will mainly focus on Latin America, where ITAÚ UNIBANCO HOLDING CONSOLIDATED will have a diversified range of customers and products, with low appetite for results volatility and high risk. To do so, it monitors Credit risk indicators, including social, environmental and climate dimensions, Market, and Interest Rate Risk in the Banking Book (IRRBB), Underwriting and Business & Profitability. The metrics monitored by the bank seek to ensure, by means of exposure concentration limits such as, for example, industry sectors, quality of counterparties, countries and geographic regions and risk factors, a suitable composition of the bank’s portfolios, aiming at low volatility of results and business sustainability. • Operational risk: addresses operating risks that may jeopardize the Bank’s business and operation, focusing on controlling events that may negatively impact the business strategy and operation. • Reputation: deals with risks that may impact brand value and the institution’s reputation before its customers, employees, regulators, investors and the general public. In this dimension, risks are monitored through ethical behavior and conservative compliance with regulatory standards. • Customer: addresses risks that may compromise customer satisfaction and experience, and is monitored by tracking customer satisfaction, direct impacts on customers, and suitability indicators. The metrics translate the RAS and dimensions into monitorable indicators, which capture the main risks incurred by the institution. They are periodically monitored and reported to the executive level, the Risk and Capital Management Committee and the Board of Directors, which guides the taking of preventive measures to ensure that exposures are within limits established and aligned with our strategy. The Board of Directors is responsible for the establishment and approval risk appetite guidelines and limits, performing its activities with the support of the CGRC and the Chief Risk Officer (CRO). The governance of Risk Appetite is registered in internal policy, established, reviewed, and also approved by the Board of Directors. I - Credit risk The possibility of losses arising from failure by a borrower, issuer or counterparty to meet their financial obligations, the impairment of a loan due to downgrading of the risk rating of the borrower, the issuer or the counterparty, a decrease in earnings or remuneration, advantages conceded on renegotiation or the costs of recovery. There is a credit risk control and management structure, centralized and independent from the business units, that provides for operating limits and risk mitigation mechanisms, and also establishes processes and tools to measure, monitor and control the credit risk inherent in all products, portfolio concentrations and impacts of potential changes in the economic environment. The credit policy of ITAÚ UNIBANCO HOLDING CONSOLIDATED is based on internal criteria such as: classification of customers, portfolio performance and changes, default levels, rate of return and economic capital allocated, among others, and also considers external factors such as interest rates, market default indicators, inflation, changes in consumption, among other. With respect to individuals, small and medium-size companies, retail public, the credit ratings are assigned based on statistical application models (in the early stages of relationship with a customer) and behavior score (used for customers with whom ITAÚ UNIBANCO HOLDING CONSOLIDATED already has a relationship). 135

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 For wholesale public and agribusiness, the classification is based on information such as the counterparty’s economic and financial situation, its cash-generating capacity, and the business group to which it belongs, the current and prospective situation of the economic sector in which it operates, in accordance with the guidelines of the Sustainability and Social and Environmental Responsibility Policy (PRSA) and specific manuals and procedures of ITAÚ UNIBANCO HOLDING CONSOLIDATED. Credit proposals are analyzed on a case-by-case basis through an authority level mechanism. The concentrations are monitored continuously for economic sectors and largest debtors, allowing preventive measures to be taken to avoid the violation of the established limits. The rating models for large companies incorporate Report on Environmental, Social, and Climate Risks and Opportunities (GRSAC) through a questionnaire, which considers: • Social: events associated with the violation of fundamental rights and guarantees or acts detrimental to the common interest, such as inadequate working conditions and negative impacts on local communities. Management prioritizes the protection of human rights and the promotion of social welfare. • Environmental: events related to degradation of the environment, biodiversity and overuse of natural resources such as deforestation, pollution and depletion of water resources. The approach seeks environmental conservation, sustainable use of resources and promotion of ecological practices. • Climate: comprises (i) the transition to a low-carbon economy, aimed at reducing or offsetting greenhouse gas emissions and preserving natural mechanisms for capturing these gases, and (ii) adaptation to extreme climate events and long-term environmental changes, such as severe storms, prolonged droughts and sea level rise. Based on these definitions, clients are classified in a socio and environmental risk scale ranging from Low to Very High. This rating is used for possible penalties in the rating. This information works as support to the rating process, not directly affecting the calculation, except in cases of penalty. In compliance with CMN Resolution 4,557/17, the document “Public Access Report - Credit Risk Management and Control Policy”, which includes the guidelines established by our credit risk control policy, can be viewed at www.itau.com.br/relacoes-com-investidores/en, in the section Itaú Unibanco, under Corporate governance, Policies, Reports. I.I - Collateral and policies for mitigating credit risk ITAÚ UNIBANCO HOLDING CONSOLIDATED uses guarantees to increase its capacity for recovery in operations exposed to credit risk. The guarantees may be personal, secured, legal structures with mitigating power and offset agreements. Managerially, for collateral to be considered instruments that mitigate credit risk, it must comply with the requirements and standards that regulate such instruments, both internal and external ones, and they must be legally valid (effective), enforceable, and assessed on a regular basis. ITAÚ UNIBANCO HOLDING CONSOLIDATED also uses credit derivatives, such as single-name CDS, to mitigate credit risk of its securities portfolios. These instruments are priced based on models that use the fair value of market inputs, such as credit spreads, recovery rates, correlations and interest rates. As a supplement to the credit risk mitigation policy, ITAÚ UNIBANCO HOLDING CONSOLIDATED carries out specific analyses on ESG (Environmental, Social and Governance) requirements for operations guaranteed by rural and urban properties for each type of guarantee. For rural guarantees, reports with detailed social and environmental criteria are considered, including verification of compliance of the property with environmental legislation, status of the Rural Environmental Registry, existence of environmental liabilities, overlaps with protected areas, indigenous and quilombolas territories, settlements, archaeological sites, mining areas, and also analysis of land use and environmental history. The report also includes information on geo-referencing, land tenure regularization and climate risk indicators, strengthening commitment to sustainable practices and the mitigation of social and environmental risks. 136

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 For urban guarantees, the evaluation report includes technical inspection and survey of indications of contamination, analysis of the surrounding areas as to the existence of potentially polluting activities (plants, gas stations, workshops, waste deposits, among others), in addition to checking official public lists of contaminated areas. The urban environmental report also considers the current and past use of the property, available infrastructure, and market diagnosis, ensuring that the property does not pose relevant environmental risks and is in compliance with the urbanistic and environmental standards in force. This process strengthen the commitment of ITAÚ UNIBANCO HOLDING CONSOLIDATED to adopting responsible practices aligned with ESG principles, thus contributing to the sustainability of operations and mitigation of credit risks associated with environmental and social factors. I.II - Governance and measurement of expected credit loss Both the credit risk and the finance areas are responsible for defining the methods used to measure expected credit loss and for periodically assessing changes in the provision amounts. These areas monitor the trends observed in provisions for expected credit loss by business, in addition to establishing an initial understanding of the variables that may trigger changes in the allowance for loan losses, the probability of default (PD) or the loss given default (LGD), in which default is the moment when the contract becomes a problem asset. ITAÚ UNIBANCO HOLDING CONSOLIDATED calculates the expected credit loss for Retail and Wholesale portfolios by multiplying PD, LGD and EAD (Exposure at Default), considering the prospective macroeconomic information in PD and LGD. I.III - Classification of credit impairment stages The accounting policy on expected credit loss is presented in Note 2c IV. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses customers’ internal information, statistic models, days of default and quantitative analysis in order to determine the credit risk of the financial assets. The rules of stage change consider for the Retail and Wholesale segments: • Stage 1 to stage 2: delay or assessment of probability of default (PD) triggers. ITAÚ UNIBANCO HOLDING CONSOLIDATED migrates contracts overdue for over 30 days to stage 2, except real estate loans (overdue for 60 days), due to the operation risk. Regardless of the delay, migration to stage 2 occurs if the PD of the operation or the rating of the economic subgroup, as established for Retail and Wholesale, respectively, exceed the risk appetite approved by the Management of ITAÚ UNIBANCO HOLDING CONSOLIDATED. • Stage 3: indications are considered that the client will not honor the contracted conditions (problem asset), and the main ones are: 90 days overdue in the payment of principal and charges, debt restructuring, judicial measures, among others. The financial instrument, at any stage, may migrate to stage 3 when presenting indications of problem assets. For models that are not massified, in the event a financial instrument is allocated in stage 3, all financial instruments of the same economic subgroup/of the same counterparty are classified to stage 3, except for those whose nature and purpose do not indicate that the client will not honor the contracted conditions. Based on the classifications in stages, the measurement rules determined for expected credit loss are used, as described in Note 2c IV. 137

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 I.IV - Maximum exposure of financial assets to credit risk 06/30/2026 12/31/2025 Financial assets 2,672,031 2,569,058 Interbank investments 312,547 340,388 Securities purchased under agreements to resell 237,046 269,780 Interbank deposits 69,268 65,544 Assets guaranteeing technical provisions 6,255 5,093 (Provision for expected credit loss) (22) (29) Securities 1,024,844 925,416 Own portfolio 300,279 355,614 Restricted 348,779 215,242 Assets guaranteeing technical provisions 376,418 355,296 (Provision for expected credit loss) (632) (736) Derivatives 99,854 73,311 Operations with credit granting characteristics 1,234,786 1,229,943 Loan, lease and other credit operations 1,082,375 1,084,014 Securities 204,329 197,424 (Provision for expected credit loss) (51,918) (51,495) Interbank and interbranch accounts 297,718 282,008 Other financial assets 68,326 61,614 Off-balance sheet 743,014 715,869 Financial guarantees 142,418 134,105 Credit commitments and credits to be released 600,596 581,764 Total 3,781,089 3,628,549 Amounts shown for credit risk exposure are based on gross book value and do not consider any collateral received or other added credit improvements. The contractual amounts of financial guarantees, credit commitments and credits to be released represent the maximum potential of credit risk in the event that a counterparty does not meet the terms of the agreement. The vast majority of credit commitments (mortgage loans, overdraft accounts and other pre-approved limits) mature without being drawn. As a result, the total contractual amount does not represent our real future exposure to credit risk or the liquidity needs arising from such commitments. I.V – Homogeneous portfolio of risk The Retail segment includes the businesses of Bank for Individuals, Payroll Loans, Cards and Financial Institutions, Vehicles for Individuals, Mortgage Loans, Retail Companies and Vehicles for Companies. In Retail, ITAÚ UNIBANCO HOLDING CONSOLIDATED has 130 (130 at 12/31/2025) Homogeneous groups: 87 in Stage 1 (86 at 12/31/2025), 28 in Stage 2 (29 at 12/31/2025) and 15 in Stage 3 (15 at 12/31/2025). The average risk concentration of credit operations for homogeneous groups is 0.8% (0.8% at 12/31/2025). The breakdown of the gross book value of Operations with credit granting characteristics by maturity is shown below: 06/30/2026 12/31/2025 Overdue as from 1 day 26,554 24,241 Current up to 3 months 277,978 279,902 Current from 3 to 12 months 271,228 284,732 Current over 1 year 710,944 692,563 Total 1,286,704 1,281,438 II - Market risk It is the possibility of incurring financial losses from changes in the market value of positions held by a financial institution, including the risks of transactions subject to fluctuations in currency rates, interest rates, share prices, price indexes and commodity prices, as set forth by CMN. Price Indexes are also treated as a risk factor group. 138

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Market risk is controlled by an area independent from the business areas, which is responsible for the daily activities of (i) risk measurement and assessment, (ii) monitoring of stress scenarios, limits and alerts, (iii) application, analysis and testing of stress scenarios, (iv) risk reporting to those responsible within the business areas, in compliance with the governance of ITAÚ UNIBANCO HOLDING CONSOLIDATED, (v) monitoring of actions required to adjust positions and risk levels to make them realistic, and (vi) providing support for the safe launch of new financial products. The market risk structure categorizes transactions as part of either the banking portfolio or the trading portfolio, in accordance with general criteria established by CMN Resolution No. 4,557/17, and BCB Resolution No. 111/21, as amended. The trading portfolio consists of all transactions involving financial instruments and commodities, including derivatives, which are held for trading. The banking portfolio is basically characterized by transactions for the banking business, and transactions related to the management of the balance sheet of the institution, where there is no intention of sale and time horizons are medium and long term. Market risk management is based on the following metrics: • Value at risk (VaR): a statistical measure that estimates the expected maximum potential economic loss under normal market conditions, considering a certain time horizon and confidence level. • Losses in stress scenarios (Stress test): simulation technique to assess the behavior of assets, liabilities and derivatives of a portfolio when several risk factors are taken to extreme market situations (based on prospective and historical scenarios). • Stop loss/Max drawdown: metrics used to revise positions, should losses accumulated in a certain period reach a certain level. • Concentration: cumulative exposure of a certain financial instrument or risk factor, calculated at market value (MtM – Mark to Market). • Stressed VaR: statistical metric derived from the VaR calculation, with the purpose of simulating higher risk in the trading portfolio, taking returns that can be seen in past scenarios of extreme volatility. Management of Interest Rate Risk in the Banking Book (IRRBB) is based on the following metrics: • ΔEVE (Delta economic value of equity): difference between the present value of the sum of repricing flows of instruments subject to IRRBB in a base scenario and the present value of the sum of repricing flows of these instruments in a scenario of shock in interest rates. • ΔNII (Delta net interest income): difference between the result of financial operations of instruments subject to IRRBB in a base scenario and the result of financial operations of these instruments in a scenario of shock in interest rates. In addition, sensitivity and loss control measures are also analyzed. They include: • Mismatching analysis (GAPS): accumulated exposure by risk factor of cash flows expressed at market value, allocated at the maturity dates. • Sensitivity (DV01- Delta variation): impact on the fair value of cash flows when a 1 basis point change is applied to current interest rates or on the index rates. • Sensitivity to sundry risk factors (Greeks): partial derivatives of an option portfolio in relation to the prices of underlying assets, implied volatilities, interest rates and time. 139

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 In order to operate within the defined limits, ITAÚ UNIBANCO HOLDING CONSOLIDATED hedges transactions with customers and proprietary positions, including its foreign investments. Derivatives are commonly used for these hedging activities, which can be either accounting or economic hedges, both governed by the institutional policies of ITAÚ UNIBANCO HOLDING CONSOLIDATED. The structure of limits and alerts is aligned with the Board of Directors’ guidelines, and it is reviewed and approved on an annual basis. This structure has specific limits aimed at improving the process of monitoring and understanding risk, and at avoiding concentration. These limits are quantified by assessing the forecast balance sheet results, the size of stockholders’ equity, market liquidity, complexity and volatility, and ITAÚ UNIBANCO HOLDING CONSOLIDATED’s appetite for risk. The consumption of market risk limits is monitored and disclosed daily through exposure and sensitivity maps. The market risk area analyzes and controls the adherence of these exposures to limits and alerts and reports them in a timely manner to the Treasury desks and other structures foreseen in the governance. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses proprietary systems to measure the consolidated market risk. The processing of these systems occurs in a high-availability access-controlled environment, which has data storage and recovery processes and an infrastructure that ensures business continuity in contingency (disaster recovery) situations. II.I - VaR - Consolidated ITAÚ UNIBANCO HOLDING VaR is calculated by Historical Simulation, i.e., the expected distribution for profits and losses of a portfolio overtime, which can be estimated from past behavior of returns of market risk factors for this portfolio. VaR is calculated at a confidence level of 99%, a historicalperiod of 4 years (1,000 business days) and a holding period of one day. In addition, in a conservative approach, VaR is calculated daily, with and without volatility weighting, and the final VaR is the more restrictive of the values given by the two methods. VaR total (historical simulation) (1) 06/30/2026 12/31/2025 Average Minimum Maximum Total VaR Average Minimum Maximum Var Total VaR by risk factor group Interest rates 1,692 1,316 2,185 1,669 1,303 1,028 1,974 1,376 Currencies 54 31 99 72 40 22 97 51 Shares 43 35 55 47 45 36 89 46 Commodities 40 17 65 31 30 10 67 40 Effect of diversification - - - (216) - - - (385) Total risk 1,492 1,076 1,997 1,603 1,085 777 1,744 1,128 1) VaR by risk factor group considers information from foreign units. The document "Public Access Report - Market and IRRBB Risk Management and Control Policy" which details the guidelines established by the institutional regulation for market risk control, which is not part of the financial statements, can be viewed on the website www.itau.com.br/relacoes-com-investidores/en/, in the section Itaú Unibanco, Corporate governance, Policies, Reports. 140

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II.ll - Sensitivity analysis (trading and banking portfolios) ITAÚ UNIBANCO HOLDING CONSOLIDATED carried out a sensitivity analysis assessed by market risk factors considered relevant, according to the scenarios below: Scenario I: Addition of 1 base point in fixed interest rates, currency coupon, inflation and interest rate index, and 1 percentage point in currency and share prices. Scenario II: Shocks of 25% in fixed interest curves rates, currency coupon, inflation, interest rate indexes and currency and share prices, both up and down, taking the highest resulting losses per risk factor. Scenario III: Shocks of 50% in fixed interest curves rates, currency coupon, inflation, interest rate indexes and currency and share prices, both up and down, taking the highest resulting losses per risk factor. The biggest losses by risk factor, in each scenario, were stated together with their impact on the result, net of tax effects, providing an overview of ITAÚ UNIBANCO HOLDING CONSOLIDATED’s exposure under exceptional scenarios. The sensitivity analyses of the banking and the trading portfolio are statics and do not take into account management’s quick response capacity (treasury and control areas), which triggers risk mitigating measures whenever a situation of loss or high risk is identified, thus minimizing the possibility of material losses. In addition, the study's sole purpose is to show the exposure to risk and the respective protective actions, considering the fair value of financial instruments, irrespective of the accounting practices adopted by ITAÚ UNIBANCO HOLDING CONSOLIDATED. Trading portfolio Exposures 06/30/2026 Risk factors Risk of variations in: Scenarios (1) I II III Fixed interest rate Fixed interest rates in reais (0.7) (87.1) (177.9) Currency coupon Foreign exchange coupon rates (0.3) (162.0) (320.3) Foreign currency Foreign exchange rates (9.1) (556.1) (1,565.6) Price indices Inflation coupon rates (1.0) (149.9) (274.0) TR TR coupon rates - - - Shares Share prices 2.7 261.5 478.3 Other Exposures that do not fall under the definitions above 1.5 9.1 62.9 Total (6.9) (684.5) (1,796.6) 1) Amounts net of tax effects. Trading and banking portfolios Exposures 06/30/2026 Risk factors Risk of variations in: Scenarios (1) I II III Fixed interest rate Fixed interest rates in reais (19.2) (6,211.5) (11,838.0) Currency coupon Foreign exchange coupon rates (4.7) (718.8) (1,404.3) Foreign currency Foreign exchange rates (7.0) (478.4) (1,538.3) Price indices Inflation coupon rates (4.4) (676.2) (1,257.6) TR TR coupon rates (1.0) (270.5) (516.0) Shares Share prices 5.5 232.9 426.1 Other Exposures that do not fall under the definitions above 1.5 8.8 62.5 Total (29.3) (8,113.7) (16,065.6) 1) Amounts net of tax effects. III - Liquidity risk Defined as the possibility that the institution may be unable to efficiently meet its expected and unexpected obligations, both current and future, including those arising from guarantees issued, without affecting its daily operations and without incurring significant losses. Liquidity risk is controlled by an area independent from the business area and responsible for establishing the reserve composition, estimating the cash flow and exposure to liquidity risk in different time horizons, and for monitoring the minimum limits to absorb losses in stress scenarios for each country where ITAÚ UNIBANCO HOLDING CONSOLIDATED operates. All activities are subject to verification by independent validation, internal control and audit areas. Liquidity management policies and limits are based on prospective scenarios and senior management’s guidelines. These scenarios are reviewed on a periodic basis, by analyzing the need for cash due to atypical market conditions or strategic decisions by ITAÚ UNIBANCO HOLDING CONSOLIDATED. ITAÚ UNIBANCO HOLDING CONSOLIDATED manages and controls liquidity risk on a daily basis, using procedures approved in superior committees, including the adoption of liquidity minimum limits, sufficient to absorb possible cash losses in stress scenarios, measured with the use of internal and regulatory methods. 141

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Among the main regulatory liquidity indicators, the following indicators stand out: Liquidity coverage ratio (LCR): can be defined as a sufficiency index over a 30-day horizon, measuring the available amount of assets available to honor potential liquid outflows in a stress scenario. Net stable funding ratio (NSFR): can be defined as an analysis of funding available for the financing of long- term assets. Both metrics are managed by the liquidity risk area and they have limits approved by superior committees, as well as governance of action plans in possible liquidity stress scenarios. Under the LCR metric, ITAÚ UNIBANCO HOLDING CONSOLIDATED has High-quality Liquid Assets (HQLA), mainly made up of sovereign securities, reserves in central banks and cash. Net cash outflows are mainly made up of retail, wholesale funds, additional requirements, contractual and contingent obligations, offset by cash inflows from loans and other expected cash inflows. When the LCR in the period is above the 100% threshold means that has sufficient stable funds available to support losses under the standardized stress scenario for LCR. From the NSFR perspective, ITAÚ UNIBANCO HOLDING CONSOLIDATED has Available Stable Funding (ASF), mainly made up of capital and wholesale funds. The required stable funding (RSF) are mainly made up of loans and financing granted to clients. As well as for LCR, when the NSFR is above the 100% threshold, the stable funds available are sufficient to support the stable funds required in the long term. Funding in accordance with maturities are presented below: 06/30/2026 12/31/2025 Current Non-current Current Non-current Other debt instruments 103,873 319,626 108,419 307,211 Funds from issues 90,820 173,209 96,925 168,561 Financial bills 21,031 30,107 28,359 32,802 Real estate credit bills 23,720 56,813 30,005 41,116 Rural credit bills 25,605 32,008 29,641 35,003 Guaranteed real estate bills 20,464 49,868 8,920 55,518 Debentures - 4,413 - 4,122 Foreign loans through securities 11,194 67,296 8,736 67,684 Brazil risk note programme 509 11,896 423 12,748 Structure note issued 2,084 6,893 2,789 7,630 Bonds 5,304 34,481 5,067 35,215 Fixed rate notes 475 10,549 - 9,300 Eurobonds 23 17 56 23 Other 2,799 3,460 401 2,768 Funding from structured operations certificates 1,859 25,957 2,758 22,819 Debt instruments with subordination clauses - 53,164 - 48,147 Financial bills - 46,110 - 37,900 Euronotes - - - 2,755 Bonds - 7,054 - 7,492 Borrowing and onlending 101,578 30,824 118,637 28,527 Borrowing 88,501 13,277 104,328 12,168 Onlending - in Brazil – Official institutions 13,077 17,547 14,309 16,359 Total 205,451 350,450 227,056 335,738 In the period, ITAÚ UNIBANCO HOLDING CONSOLIDATED holds R$ 170,495 (R$ 167,275 at 12/31/2025) in Central Bank of Brazil depoits comprised in the heading Interbank and interbranch accounts in the Balance Sheet. The "Pillar 3", which details the Liquidity Ratios, can be viewed on the website www.itau.com.br/relacoes-com- investidores/en/, in the section Results and reports, Regulatory reports, Pillar 3. The document "Public Access Report – Liquidity Risk Management and Control Policy”, which details the guidelines established by the institutional regulation for liquidity risk control, which is not part of the financial statements, can be viewed on the website www.itau.com.br/relacoes-com-investidores/en/, in the section Itaú Unibanco, Corporate governance, Policies, Reports. 142

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 IV - Operating risk Defined as the possibility of losses from failures, defects or shortcomings in internal processes, people or systems, or from external events impacting the realization of strategic, tactical or operational objectives. It includes the legal risk of inadequacies or defects in agreements signed by the institution, as well as sanctions for failing to comply with legal provisions and compensation to third parties for losses arising from the institution’s activities. The managers of the executive areas use corporate methods constructed and made available by the Compliance and Operational Risk area. As part of governance of the risk management process, consolidated reports on risk monitoring, controls, action plans and operating losses are periodically presented to the business areas’ executives. In line with the principles of CMN Resolution No. 4,557/17, the document entitled “Public Access Report – Integrated Operational Risk Management and Internal Controls”, a summarized version of the institutional operating risk management policy, may be viewed on the website www.itau.com.br/relacoes-com-investidores/en/, in the section Itaú Unibanco, Corporate governance, Policies, Reports. V - Insurance, private pension and premium bonds risks In addition to the risks inherent in financial instruments related to the Insurance, Private Pension and Premium Bonds portfolios, the operations carried out at ITAÚ UNIBANCO HOLDING CONSOLIDATED give rise to exposure to underwriting risk. Underwriting risk is the risk of significant deviations in the methodologies and/or assumptions used for pricing or provision of products, which can materialize in different ways, contrary to the expectations of the product offered: (i) Insurance: results from the change in risk behavior in relation to the increase in the frequency and/or severity of claims occurred, contrary to pricing estimates. (ii) Private pension: is observed in the increase in life expectancy or in deviation from the assumptions used in the technical reserves. (iii) Premium bonds: payment of premiums for securities drawn in series not paid in and/or administrative expenses higher than expected may materialize this risk. The measurement of underwriting risk exposure is based on the analysis of actuarial assumptions used in the recognition of liabilities and pricing of products through: i) monitoring of the evolution of equity necessary to mitigate insolvency or liquidity risk; ii) monitoring of portfolios, products and coverages, from the perspective of results, adherence to expected rates and expected behavior of loss ratio. Exposure to underwriting risk is managed and monitored according to the levels of risk appetite approved by Management and is controlled through indicators that allow the creation of stress scenarios and simulations of portfolio stress. VI - Emerging risks Defined as those newly identified with a potentially material impact on the business in the medium and long term, but for which there are not enough elements yet for their complete assessment, due to the number of factors and impacts not yet totally known, since they have no precedents and therefore have never been addressed in the past. Their causes may arise from external events and result in the emergence of new risks or in the intensification of risks already monitored by ITAÚ UNIBANCO HOLDING CONSOLIDATED. Once identified, these risks are monitored and reassessed annually or on demand until they cease to pose a risk or until they can be adequately measured, in which case the other steps of risk management are then followed. 143

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 This process is ensured by ITAÚ UNIBANCO HOLDING CONSOLIDATED’s governance, allowing these risks to be also incorporated into risk management procedures. Geopolitical, Climate and Cyber risks that have or have already had aspects considered as emerging risks can be given as examples. VII - Social, environmental and climate risks Social, environmental and climate risks are the possibility of losses due to exposure to social, environmental and/or climatic events related to the activities developed by ITAÚ UNIBANCO HOLDING CONSOLIDATED, may impact the longevity of our businesses, the resilience of our assets and the generation of value in the short, medium and long terms. The Policy of Social, Environmental and Climatic Risks (Risks SAC Policy) establishes the guidelines and underlying principles for social, environmental and climatic risk management, addressing the most significant risks for the institution’s operation through specific procedures, in line with applicable corporate policies. Actions to mitigate the Social, Environmental and Climatic Risks are taken based on the mapping of processes, risks and controls, monitoring of new standards related to the theme and recording of occurrence in internal systems. In addition to the identification, the phases of prioritization, response to risk, mitigation, monitoring and reporting of assessed risks supplement the management of these risks at ITAÚ UNIBANCO HOLDING CONSOLIDATED. In the management of Social, Environmental and Climate (SEC) Risks, the first line areas, represented by businesses, carry out risk management in their daily activities, following the guidelines of the SEC Risk Policy and specific processes, counting on expert assessment of dedicated technical groups such as the Credit team. In addition, business support areas such as Sustainability and Institutional Legal also have specialized teams, which work in an integrated way in the management of all dimensions of Social, Environmental and Climate Risks linked to the conglomerate’s activities. The second-line areas, such as SEC Risks and Internal Controls provide support and ensure adequate governance of business and credit activities. In the third line, the Internal Audit works independently, carrying out assessments of risk management, controls and governance. The institution has specific procedures for managing SEC risks in its own operation (equity, branch infrastructure, technology and suppliers), in traditional risks such as credit, investments and key controlled entities. These procedures have been developed and implemented based on the principles of relevance and proportionality and include from the checking of information in public databases applicable to clients and suppliers to the detailed individualized analysis for certain clients, depending on the segment or type of product. Governance also counts on the Social, Environmental and Climatic Risks Committee, whose main responsibility is to assess and deliberate about institutional and strategic matters, as well as to resolve on products, operations, services, among others involving the Social, Environmental and Climatic Risks. Considering the relevance of climate risk, ITAÚ UNIBANCO HOLDING CONSOLIDATED supports the Task Force on Climate-related Financial Disclosures (TCFD) and it is committed to maintaining a process of evolution and continuous improvement in line with your recommendations. In addition, the institution measures the sensitivity of its credit portfolio to climate risks by applying the Climate Risk Sensitivity Rule, which categorizes clients and sectors considering both physical risks (resulting from changes in weather patterns, such as increased rainfall, temperature, and extreme weather events) and the transition ones (resulting from changes in the economy, as a result of climate actions such as carbon pricing, climate regulation, market risks and reputation risks). c) Capital management governance ITAÚ UNIBANCO HOLDING CONSOLIDATED is subject to the regulations of BACEN, which determines minimum capital requirements, procedures to obtain information to assess the global systemic importance of banks, fixed asset limits, loan limits and accounting practices, and requires banks to conform to the regulations based on the Basel Accord for capital adequacy. Additionally, CNSP and SUSEP issue regulations on capital requirements that affect our insurance operations and private pension and premium bonds plans. 144

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 The notes about capital were prepared in accordance with BACEN’s regulatory requirements and with internationally accepted minimum requirements according to the Bank for International Settlements (BIS). I - Composition and capital adequacy The Board of Directors is the body responsible for approving the institutional capital management policy and guidelines for the capitalization level of ITAÚ UNIBANCO HOLDING CONSOLIDATED. The Board is also responsible for the full approval of the ICAAP (Internal Capital Adequacy Assessment Process) report, the purpose of which is to assess the capital adequacy of ITAÚ UNIBANCO HOLDING CONSOLIDATED. The result of the last ICAAP, which comprises stress tests – which was dated December 2025 – indicated that ITAÚ UNIBANCO HOLDING CONSOLIDATED has, in addition to capital to cover all material risks, a significant capital surplus, thus assuring the solidity of the institution’s equity position. In order to ensure that ITAÚ UNIBANCO HOLDING CONSOLIDATED is sound and has the capital needed to support business growth, the institution maintains PR levels above the minimum level required to face risks, as demonstrated by the Common Equity Tier I, Tier I Capital and Total Capital ratios. 06/30/2026 12/31/2025 Available capital (amounts) Common equity tier 1 (CET 1) 194,742 185,595 Tier 1 220,973 208,161 Total capital (PR) 242,885 228,589 Risk-weighted assets (amounts) Total risk-weighted assets (RWA) 1,581,951 1,505,475 Risk-based capital ratios as a percentage of RWA Common equity tier 1 ratio (%) 12.3% 12.3% Tier 1 ratio (%) (1) 14.0% 13.8% Total capital ratio (%) 15.4% 15.2% Additional CET1 buffer requirements as a percentage of RWA Capital conservation buffer requirement (%) 2.5% 2.5% Countercyclical buffer requirement (%) 0.1% 0.1% Bank G-SIB and/or D-SIB additional requirements (%) 1.0% 1.0% Total of bank CET1 specific buffer requirements (%) 3.6% 3.6% 1) The Tier I follows the instructions of BACEN and is not limited to the 1.5% rate of CMN Resolution No. 4,958. If it were limited, the Tier I ratio would be 13.8%. At 06/30/2026, the amount of perpetual subordinated debt that makes up Tier I capital is R$ 25,267 (R$ 21,543 at 12/31/2025) and the amount of subordinated debt that makes up Tier II capital is R$ 20,805 (R$ 19,034 at 12/31/2025). The Basel Ratio reached 15.4% at 06/30/2026, an increase of 0.2 p.p. compared to 12/31/2025. The increase in the ratio reflects mainly the income for the period and the issuance of perpetual subordinated debts, partially offset by the payment of interest on capital and the growth in RWA. Additionally, ITAÚ UNIBANCO HOLDING CONSOLIDATED has a surplus over the required minimum Total Capital of R$ 116,329 (R$ 108,151 at 12/31/2025), well above the Capital Buffer requirement of R$ 56,285 (R$ 53,686 at 12/31/2025), widely covered by available capital. The fixed assets ratio indicates the commitment percentage of adjusted Total Capital with adjusted permanent assets ITAÚ UNIBANCO HOLDING CONSOLIDATED falls within the maximum limit of 50% of adjusted Total Capital, established by BACEN. At 06/30/2026, fixed assets ratio reached 18.2% (19.4% at 12/31/2025), showing a surplus of R$ 77,195 (R$ 69,887 at 12/31/2025). Further details on Risk and Capital Management of ITAÚ UNIBANCO HOLDING CONSOLIDATED and indicators of the Global Systemic Importance Index, which are not included in the financial statements, can be viewed at www.itau.com.br/relacoes-com-investidores/en, in the section Results and reports, Regulatory reports, Pillar 3 and Global Systemically Important Banks. 145

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 II - Risk-weighted assets (RWA) For calculating minimum capital requirements, RWA must be obtained by taking the sum of the following risk exposures: • RWACPAD = portion related to exposures to credit risk, calculated using standardized approach. • RWACIRB = portion related to exposures to credit risk, calculated according to internal credit risk rating systems (IRB - Internal Ratings-Based approaches), authorized by BACEN. • RWAMPAD = portion related to the market risk capital requirement, calculated using standardized approach. • RWAMINT = portion related to the market risk capital requirement, calculated according to internal model approaches, authorized by BACEN. • RWAOPAD = portion related to the operational risk capital requirement, calculated using standardized approach. RWA 06/30/2026 12/31/2025 Credit risk (excluding counterparty credit risk) 1,211,897 1,199,103 Of which: standardized approach for credit risk 1,135,652 1,119,760 Of which: foundation internal rating-based approach (F-IRB) - - Of which: advanced internal rating-based approach (A-IRB) 76,245 79,343 Counterparty credit risk (CCR) 37,727 29,789 Of which: standardized approach for counterparty credit risk (SA-CCR) 26,461 20,340 Of which: other CCR 11,266 9,449 Equity investments in funds - look-through approach 5,677 6,433 Equity investments in funds - mandate-based approach - - Equity investments in funds - fall-back approach 734 1,109 Securitization exposures in banking book 14,567 12,838 Market Risk 56,563 50,248 Of which: standardized approach (RWAMPAD) 69,388 61,438 Of which: internal models approach (RWAMINT) 39,518 30,685 Operational Risk 181,754 143,006 Payment services risk (RWASP) NA NA Amounts below the thresholds for deduction 73,032 62,949 Total 1,581,951 1,505,475 III - Recovery plan In response to the latest international crises, the Central Bank published CMN Resolution No. 5,187/24, which requires the development of a Recovery and exit planning (PRSO) by financial institutions within Segment 1, with total exposure to GDP of more than 10%. This plan aims to reestablish adequate levels of capital and liquidity above regulatory operating limits in the face of severe systemic or idiosyncratic stress shocks. The Exit planning consists of a set of measures adopted or determined by BACEN when it is found that the institution is not viable or has the prospect of becoming unviable, with the aim of mitigating damage to the stability of the National Financial System, of the Brazilian Payment System or to the real economy arising from its discontinuity. IV - Stress testing The stress test is a process of simulating extreme economic and market conditions on ITAÚ UNIBANCO HOLDING CONSOLIDATED’s results, liquidity and capital. The institution has been carrying out this test in order to assess its solvency in plausible scenarios of crisis, as well as to identify areas that are more susceptible to the impact of stress that may be the subject of risk mitigation. 146

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 For the purposes of the test, the economic research area estimates macroeconomic variables for each stress scenario. The elaboration of stress scenarios considers the qualitative analysis of the Brazilian and the global conjuncture, historical and hypothetical elements, short and long term risks, among other aspects, as defined in CMN Resolution No. 4,557/17. In this process, the main potential risks to the economy are assessed based on the judgment of the bank's team of economists, endorsed by the Chief Economist of ITAÚ UNIBANCO HOLDING CONSOLIDATED and approved by the Board of Directors. Projections for the macroeconomic variables (such as GDP, basic interest rate, exchange rates and inflation) and for variables in the credit market (such as raisings, lending, rates of default, spread and fees) used are based on exogenous shocks or through use of models validated by an independent area. Then, the stress scenarios adopted are used to influence the budgeted result and balance sheet. In addition to the scenario analysis methodology, sensitivity analysis and the Reverse Stress Test are also used. ITAÚ UNIBANCO HOLDING CONSOLIDATED uses the simulations to manage its portfolio risks, considering Brazil (segregated into wholesale and retail) and External Units, from which the risk-weighted assets and the capital and liquidity ratios are derived. The stress test is also an integral part of the ICAAP, the main purpose of which is to assess whether, even in severely adverse situations, the institution would have adequate levels of capital and liquidity, without any impact on the development of its activities. This information enables potential offenders to the business to be identified and provides support for the strategic decisions of the Board of Directors, the budgeting and risk management process, as well as serving as an input for the institution’s risk appetite metrics. V - Leverage ratio The Leverage Ratio is defined as the ratio between Tier I Capital and Total Exposure, calculated according to BACEN Circular 3,748, which minimum requirement is 3%. The ratio is intended to be a simple measure of non- risk-sensitive leverage, and so it does not take into account risk weights or risk mitigation. Note 27 - Supplementary Information a) Insurance policy ITAÚ UNIBANCO HOLDING CONSOLIDATED, despite the reduced risk exposure due to the low physical concentration of its assets, has a policy of insuring valuables and assets at amounts considered sufficient to cover possible losses. b) Foreign currency Equity balances in Reais linked to the foreign currencies were as follows: 06/30/2026 12/31/2025 Permanent foreign investments 111,729 107,907 Net balance of other assets and liabilities indexed to foreign currency, including derivatives (94,109) (80,861) Net foreign exchange position 17,620 27,046 The net foreign exchange position, considering the tax effects on the net balance of other assets and liabilities indexed to foreign currencies, reflects the low exposure to exchange variations. 147

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 c) Agreements for offsetting and settlement of liabilities within the scope of the National financial system Offset agreements are in force in relation to derivative contracts, as well as agreements for the offsetting and settlement of receivables and payables pursuant to CMN Resolution No. 3,263/05, the purpose of which is to enable the offsetting of credits and debits with the same counterparty, and where the maturity dates of receivables and payables can be brought forward to the date of an event of default by one of the parties or in the event of bankruptcy of the debtor. d) Regulatory non-recurring result Presentation of regulatory non-recurring result of ITAÚ UNIBANCO HOLDING and ITAÚ UNIBANCO HOLDING CONSOLIDATED, net of tax effects, in accordance with the criteria established by BCB Resolution No. 2/2020: 01/01 to 06/30/2026 01/01 to 06/30/2025 Regulatory non-recurring results (220) (87) Restructuring (783) (556) Tax and civil events 617 507 Impairment of internally developed software (12) - Corporate events (5) - Other (37) (38) e) Tax reform of consumption in Brazil Supplementary Laws No. 214/2025 and No. 227/2026 established the Goods and services tax (IBS), the Social contribution on goods and services (CBS) and the Selective tax (IS), and also established the general rules applicable to their management, monitoring, collection and allocation of respective revenues. IBS and CBS will gradually replace the following taxes: Social integration program tax (PIS/Pasep), Contribution to social security financing (COFINS), Services tax (ISS), Financial transactions - Insurance tax (IOF-Insurance), Goods and services movement tax (ICMS) and Industrial products tax (IPI). These taxes will be discontinued throughout the period of implementation of the Tax reform. The new system of consumption taxation is structured in three incidence regimes: General regime, Specific regime and Differentiated regime. Among the main advances of the new legislation are the adoption of full non-cumulation, credit throughout the entire consumption chain, rationalization of tax rates and the definition of the incidence base from the net price of taxes. Financial services fall under the Specific regime and will be subject to the incidence of IBS and CBS starting January 1, 2027, with an initial tax rate estimated at 10.85%, and a forecasted gradual increase until reaching 12.50% in 2033. Potential impacts arising from the implementation of the new tax system are being evaluated and should be completed by the effective date of the legislation. f) Subsequent events Bidding process for the management of payroll in Minas Gerais On July 1, 2026, ITAÚ UNIBANCO HOLDING CONSOLIDATED entered into the contract arising from the new bidding process conducted by the Government of the State of Minas Gerais for the provision of payment services to state servants and suppliers that are the state’s legal entities, with a term of 5 years, starting on December 22, 2026. The amount paid totaled R$ 2,188 for payroll management, which will be recorded as intangible asset and recognition deferred in income. 148

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Repurchase of Tier 1 Subordinated Financial Bills On July 15, 2026, ITAÚ UNIBANCO HOLDING CONSOLIDATED exercised the option to repurchase the totality of the perpetual Tier 1 Subordinated Financial Bills issued between January 8 and January 16, 2019, for the amount of R$ 1,400. The financial bills were part of the Additional Tier I Capital of the Total Capital of ITAÚ UNIBANCO HOLDING CONSOLIDATED and the repurchase had an impact of (0.1) p.p. on its Tier 1 Capital ratio. Sale of the retail banking portfolio in Colombia and Panama On July 31, 2026, following the receipt of the required regulatory approvals, ITAÚ UNIBANCO HOLDING , through Banco Itaú Colombia S.A. and Banco Itaú Panamá S.A., disposed of a portion of its Retail banking portfolio (Loans and Deposits) to Banco de Bogotá S.A. and Banco de Bogotá (Panamá) S.A. for approximately R$ 2.5 billion. 149

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. NIRE. 35300010230 A Publicly-Held Company CNPJ. 60.872.504/0001-23 SUMMARY OF THE AUDIT COMMITTEE REPORT FIRST HALF OF 2026 The Audit Committee (“Committee”) is a statutory body reporting to the Board of Directors (“Board”) and operates in accordance with the provisions set forth in its Charter (available on the Investor Relations website). It is currently made up of six effective and independent members, one of whom is a Board member, all elected in accordance with the criteria established by the regulations of the National Monetary Council (“CMN”), the National Council for Private Insurance (“CNSP”), the Sarbanes-Oxley Act (“SOX”), and New York Stock Exchange (“NYSE”) rules, in the latter two cases as applicable to Foreign Private Issuers (“FPIs”). The Committee is a single body for the institutions authorized to operate by the Central Bank of Brazil (“BACEN”) and for the companies supervised by the Superintendence of Private Insurance (“SUSEP”) that are part of the Itaú Unibanco financial conglomerate. As it concerns its operations, the Committee complies with the applicable requirements of CMN, CNSP, the Brazilian Securities and Exchange Commission (“CVM”), BACEN, and SUSEP regulations, as well as those applicable to FPIs and the duties included in the Conglomerate’s internal regulations and policies. The Committee is responsible for overseeing the internal control and risk management processes; the activities of Internal Audit (“IA”); the activities of the Conglomerate’s independent auditing firms; recommending the appointment and dismissal of independent auditors to the Board of Directors; reviewing the annual and semiannual financial statements; and recommending their approval by the Board of Directors. Management is responsible for the preparation of the Conglomerate’s financial statements and for establishing the procedures required to ensure the quality of the processes that originate the information used in the preparation of the financial statements and reports. Management is also responsible for risk control and monitoring activities, overseeing corporate internal controls, and ensuring compliance with legal and regulatory rules. The Internal Audit’s mission is to ascertain the quality of and compliance with internal control, risk and capital management systems, as well as compliance with defined policies and procedures, including those adopted in the preparation of accounting and financial reports. PricewaterhouseCoopers Auditores Independentes (“PwC”) is responsible for the independent audit of the parent company and consolidated financial statements of Itaú Unibanco Holding (“IUH”) and must attest whether these statements present fairly, in all material respects, the individual and consolidated financial position of the Conglomerate and the individual and consolidated performance of its operations, in accordance with the accounting practices adopted in Brazil and the international accounting standards issued by the International Accounting Standards Board (“IASB”). PwC was also responsible, in the current fiscal year and in the two preceding years, for auditing the Prudential Conglomerate financial statements, the Integrated Report, and the Consolidated Prudential Report, matters reviewed by the Committee at its April 2026 meetings. These auditors must additionally issue an annual opinion on the quality and effectiveness of the internal controls related to financial reporting, in accordance with Securities and Exchange Commission (“SEC”) rules. Ernst & Young Auditores Independentes (“EY”) is responsible for the audit of the financial statements of the Conglomerate’s consortium companies and the companies supervised by SUSEP (Insurance, Pension Plan, Premium Bonds, and Insurance Brokers), all prepared in accordance with Brazilian accounting practices. 150

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 At a meeting held with PwC in July 2026 and through the period up to the disclosure of the financial statements, the Committee was informed that no significant deficiencies were identified to be reported in the independent auditors’ report on the internal control system or any non-compliance with legal and regulatory provisions, prepared in connection with the audit of IUH’s financial statements as of June 30, 2026. Also as part of the Committee’s responsibilities established in its Charter, and in compliance with the requirements of CMN Resolution No. 4,910/2021 and CNSP Resolution No. 432/2021, the annual evaluation process of the independent audit for the year ended December 31, 2025 was carried out during the period. In the application of these procedures, the Committee did not identify any circumstances that could impair the objectivity and independence of the independent auditors. During the period, no significant disagreements were identified between Management, the Independent Auditors, and the Audit Committee regarding the financial statements. Activities of the Committee The annual planning of the Committee is prepared at the end of the year prior to the current one, taking into account the main products and processes related to the Conglomerate’s business and support areas, as well as their potential impacts on the financial statements and on the internal control and risk management systems, and it is reviewed periodically as the Committee’s activities progress. The Committee’s oversight process is based on information received from Management, presentations made by the various business and support units, the results of work performed by the Independent Auditors, Internal Auditors, and those responsible for risk and capital management, internal controls and compliance, as well as on its own analyses derived from direct observation. To carry out the activities and procedures described above, the Committee met over 30 days during the period, totaling 149 meetings, all duly documented in minutes. In addition to the meetings above, 07 meetings were held with the exclusive participation of Committee members, where, among other matters, work planning, evaluation of the independent auditing firms, Internal Audit and Risk Areas, preparation of reports required by regulators, review and approval of Corporate Policies and Reports, agenda-setting for internal and external meetings, discussion of relevant matters, and other administrative activities were addressed. During the period, the Committee submitted quarterly reports on its activities to the Board, held periodic meetings with the Co-Chairpersons of the Board and the Chief Executive Officer of IUH, as well as quarterly meetings exclusively with the Chief Executive Officer of IUH, during which it had the opportunity to present recommendations regarding internal control systems, compliance policy, risk and capital management structures, and other matters within its scope, as well as to monitor the Conglomerate’s principal risks and vulnerabilities. The Committee issued recommendations to Management and Internal Audit on key topics related to its activities. These recommendations, once discussed, were accepted and their implementation was monitored by the Committee. The Committee also maintained quarterly meetings with the Fiscal Council members, reviewed certain Corporate Policies, and held semiannual meetings with supervisors from BACEN’s Banking Supervision Department (“DESUP”) and Conduct Supervision Department (“DECON”), to discuss regulators’ concerns and the principal matters monitored by the Committee. At meetings, held primarily on a bimonthly, quarterly, and semiannual basis with various business units and risk areas of the Conglomerate, relevant matters were discussed relating to the quality and effectiveness of internal controls, risk management, business management, capital risk, market risk, liquidity risk, legal matters, treasury activities, risk appetite monitoring, litigation, credit risk, model risk, information security/cybersecurity, financial and accounting matters, fraud prevention, anti-money laundering and counter-terrorism financing, compliance and operational risk, the performance of the Ombudsman and Customer Ombudsman offices, socio-environmental and climate risks, integrity and ethics, investment funds, marketing, as well as regulatory and technological matters. 151

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Noteworthy activities included monitoring strategic projects; regulatory initiatives (tax reform, International Sustainability Standards Board – IFRS S1 and IFRS S2, and Own Risk Solvency Assessment – ORSA); developments in artificial intelligence and quantum computing; audit activities; and participation in governance forums. With respect to the International Units (“IUs”), the Committee held meetings with the Chief Executive Officers (“CEOs”), Chief Risk Officers (“CROs”), Heads of Internal Audit, and members of the Audit Committees of the various international units, as well as with executives responsible for those businesses at headquarters, to discuss operations, risk management, and internal controls, with particular focus on matters that may have a greater impact on the Conglomerate. The Committee was informed by the Fraud Prevention Office (“FPF”) that no incidents of errors or fraud committed by management were identified during the period that met the materiality criteria defined in internal policy. The Committee also did not become aware of any fraud, non-compliance with legal and regulatory provisions, or errors in internal controls, accounting, or auditing that could jeopardize the continuity of the Conglomerate. Conclusions Having duly considered its responsibilities and the natural limitations inherent to the scope of its activities, and based on the activities carried out during the period, the Committee has concluded that, for the year and six- month period ended June 30, 2026: • the internal control systems, the compliance policy, and the risk and capital management structures are appropriate for the size and complexity of the Conglomerate and the approved risk appetite, and compliance with the applicable regulations has been monitored, with evidence of the deficiencies detected and the actions adopted to remediate them; • the coverage and quality of the Internal Audit’s work are satisfactory, including the verification of compliance with legal and regulatory provisions and internal regulations and codes, with evidence of the deficiencies detected, and it operates with appropriate independence; • the significant accounting practices adopted by the Conglomerate are in line with those adopted in Brazil, including compliance with the rules issued by the CMN and BACEN, as well as with the international accounting standards issued by the IASB; and • the information provided by PwC is adequate, including as regards the verification of compliance with legal and regulatory provisions and internal regulations and codes, with evidence of deficiencies detected, on which the Committee bases its recommendation on the financial statements, and no situation has been identified that could impair the objectivity or independence of the Independent Auditor. Based on the work and assessments conducted, and considering the context and limitations of its duties, the Committee recommends that the Board of Directors approve the consolidated financial statements of Itaú Unibanco Holding S.A. for the half-year ended June 30, 2026. São Paulo, August 4, 2026. Itaú Unibanco Holding’s Audit Committee Maria Helena dos Santos Fernandes de Santana – President Alexandre de Barros Antonio Francisco de Lima Neto Fernando Barçante Tostes Malta Luciana Pires Dias Maria Elena Cardoso Figueira – Financial Expert 152

(A free translation of the original in Portuguese) Itaú Unibanco Holding S.A. Parent company and consolidated financial statements at June 30, 2026 and independent auditor's report Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 153

www.pwc.com.br PricewaterhouseCoopers Auditores Independentes Ltda. Avenida Brigadeiro Faria Lima, 3732, Edifício B32, 16o, São Paulo, SP, Brasil, 04538-132 T: +55 (11) 4004-8000 (A free translation of the original in Portuguese) Independent auditor's report To the Board of Directors and Stockholders Itaú Unibanco Holding S.A. Opinion We have audited the accompanying parent company financial statements of Itaú Unibanco Holding S.A. ("Bank"), which comprise the balance sheet as at June 30, 2026 and the statements of income, comprehensive income, changes in equity and cash flows for the six-month period then ended, as well as the accompanying consolidated financial statements of the Itaú Unibanco Holding S.A. and its subsidiaries ("Consolidated"), which comprise the consolidated balance sheet as at June 30, 2026 and the consolidated statements of income, comprehensive income, changes in equity and cash flows for the six-month period then ended, and selected notes to the financial statements, including a summary of significant accounting policies. In our opinion, the financial statements referred to above were prepared, in all material respects, in accordance with accounting practices adopted in Brazil, applicable to institutions authorized to operate by the Brazilian Central Bank (BCB). Basis for opinion We conducted our audit in accordance with Brazilian and International Standards on Auditing. Our responsibilities under those standards are described in the "Auditor's responsibilities for the audit of the parent company and consolidated financial statements" section of our report. We are independent of the Bank and its subsidiaries in accordance with the ethical requirements established in the Code of Professional Ethics and Professional Standards issued by the Brazilian Federal Accounting Council, as applicable to audits of financial statements of public interest entities in Brazil, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Key Audit Matters Key Audit Matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current six-month period. These matters were addressed in the context of our audit of the parent company and consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Matters Why it is a Key Audit Matter How the matter was addressed Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 154

Itaú Unibanco Holding S.A. Why it is a Key Audit Matter How the matter was addressed in the audit Provision for expected credit loss (Notes 2(c) IV.III and 8) The provision for expected credit loss continued to be an area of focus in our audit, since the measurement of the provision for expected credit loss requires the application of significant assumptions and use of quantitative models. Management exercises judgment in evaluating the results produced by the models, and in determining the necessary adjustments. The main judgments exercised by management to calculate the provision for expected credit loss are: (i) selection of quantitative models to assess the expected credit loss, (ii) determination of triggers for significant increase or decrease in credit risk, (iii) identification and grouping of portfolios with similar credit risk characteristics, (iv) establishment of the maximum contractual period for assets with no stated maturity date, (v) determination of prospective information, macroeconomic scenarios and probability- weighted scenarios. The principal considerations for our determination that performing procedures relating to the measurement of the provision for expected credit loss is a key audit matter are: (i) the significant judgment used by management in determining the appropriate assumptions used, which in turn led to a high degree of auditor judgment and subjectivity in performing procedures relating to the assumptions used; (ii) the significant judgment in evaluating audit evidence obtained relating to the assumptions; and (iii) the audit effort involved the use of professionals with specialized skills and knowledge. Addressing the matter involved performing procedures and evaluating audit evidence in connection with forming our overall opinion on the parent company and consolidated financial statements. These procedures included, among others: (i) testing the effectiveness of controls related to management's measurement of the provision for expected credit loss which included controls related to the definition and application of the main assumptions used; (ii) testing of the reasonableness of significant assumptions and tests on the integrity and consistency of the data used in the calculation of the provision for expected credit loss, including management's approval and validation process; and (iii) evaluating the adequacy of the disclosures in the parent company and consolidated financial statements in relation to the measurement of the provision for expected credit loss. Professionals with specialized skills and knowledge assisted in evaluating the reasonableness of significant assumptions. We consider that the criteria and assumptions adopted by management in determining and recording the provision for expected credit loss disclosed in the notes to the parent company and consolidated financial statements are consistent with the information analyzed in our audit. Financial instruments measured using internal models with unobservable inputs (Notes 2(c) IV.III and 17) The Bank and its subsidiaries held financial instruments measured using internal models with unobservable inputs, such as shares and real estate receivable certificates classified within Level 2, and derivatives and debentures Addressing the matter involved performing procedures and evaluating audit evidence in connection with forming our opinion on the parent company and consolidated financial statements. Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 155

Itaú Unibanco Holding S.A. Why it is a Key Audit Matter How the matter was addressed in the audit classified within Level 3. The measurement of these financial instruments is determined using valuation techniques based on assumptions that consider market information and conditions. The main assumptions and judgments considered in estimating fair value include: (i) historical databases; (ii) information on similar transactions; (iii) discount rates and estimates of future cash flows; and (iv) determination of the model used through the selection of specific inputs and, in certain cases, the application of valuation adjustments to the model amount or quoted price for financial instruments that are not actively traded. The principal considerations for our determination that the procedures related to these financial instruments constituted a key audit matter were the significant judgments applied by management in selecting the valuation techniques and assumptions used to determine their fair value. This, in turn, involved a high degree of auditor judgment, effort and subjectivity in performing procedures, including the involvement of professionals with specialized skills and knowledge. These procedures included, among others: (i) evaluating the appropriateness of the valuation techniques used to measure these financial instruments at fair value and the assumptions used by management by comparing them with independent valuation techniques and assumptions commonly used in the market; (ii) testing the operating effectiveness of controls over the valuation techniques, including testing the completeness and consistency of the relevant data used in the performance of those controls; (iii) with the assistance of professionals with specialized skills and knowledge, calculating, on a sample basis, an independent estimate of the fair value of these financial instruments and comparing it with management's estimate; and (iv) evaluating the adequacy of the disclosures in the parent company and consolidated financial statements relating to the measurement of these financial instruments. We consider that the criteria and assumptions adopted by management in measuring these financial instruments, as disclosed in the notes to the parent company and consolidated financial statements, are consistent with the information examined in our audit. Information technology environment The Bank and its subsidiaries rely on their technology structure to process their operations and prepare their parent company and consolidated financial statements. Technology represents a fundamental aspect on the evolution of the Bank and its subsidiaries' business, and over the last years, significant short and long-term investments have been made in the information technology systems and processes. In this context, the technology structure, is comprised of more than one environment with different processes and segregated controls. As part of our audit procedures, with the support of our specialists, we updated our assessment on the information technology environment, including the automated controls of the application systems that are significant for the preparation of the parent company and consolidated financial statements. The procedures we performed comprised the combination of test of the design and effectiveness of key controls, as well as procedures related to the information security, including user access management, system Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 156

Itaú Unibanco Holding S.A. Why it is a Key Audit Matter How the matter was addressed in the audit The lack of adequacy of the general controls of the technology environment and of the controls that depend on technology systems may result in the incorrect processing of critical information used to prepare the parent company and consolidated financial statements, as well as risks related to information security and cybersecurity. Accordingly, this continued as an area of focus in our audit. change management and monitoring the operational capacity of the technology infrastructure. The audit procedures applied resulted in appropriate evidence that was considered in determining the nature, timing, and extent of other audit procedures. Provisions and contingent liabilities (Notes 2(c) XII and 11) The Bank and its subsidiaries record liabilities in the parent company and consolidated financial statements related to civil, labor, tax and social security provisions when management assesses that a loss is probable and the amount of the loss can be reasonably estimated. No related liability is provisioned in the parent and consolidated financial statements when, after assessing the available information: (i) management concludes that it is not probable that a loss could be incurred in any of the pending proceedings; or (ii) management concludes that it is not possible to estimate the obligation. The Bank and its subsidiaries also disclose contingent liabilities in circumstances in which management concludes that no loss is probable, but it is reasonably possible that a loss may be incurred. Considering that significant judgment is made by management in assessing the likelihood of a loss being incurred and in determining a reasonable estimate of the obligation, which, in turn led to a high degree of auditor judgment and effort in evaluating management's estimate of the losses associated with legal proceedings, we continue to consider this an area of audit focus. Our approach to the matter involved performing procedures and evaluating audit evidence related to forming our opinion on the parent company and consolidated financial statements. These procedures included testing the design and effectiveness of the controls relating to identifying, assessing, monitoring, measuring, recording, disclosing the provisions and contingent liabilities, including the assessment of the completeness and accuracy of the data used. Our procedures also included testing the models used to measure judicial proceedings of civil and labor natures, considered on a collective basis, as well as performing external confirmation procedures with the external lawyers responsible for the proceedings. We considered that the criteria and assumptions adopted by management for determining and recording the provision for judicial and administrative proceedings disclosed in the notes to the parent company and consolidated financial statements, are consistent with the information analyzed in our audit. Other matters - Statements of Value Added The parent company and consolidated Statements of Value Added for the six-month period then ended June 30, 2026, prepared under the responsibility of the Bank's management and presented as supplementary information, were submitted to audit procedures performed in conjunction with the audit of the Bank's financial statements. For the purposes of forming our opinion, we evaluated whether these statements are reconciled with the financial Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 157

Itaú Unibanco Holding S.A. statements and accounting records, as applicable, and if their form and content are in accordance with the criteria defined in Technical Pronouncement CPC 09 - "Statement of Value Added". In our opinion, these Statements of Value Added have been prepared, in all material respects, in accordance with the criteria established in the Technical Pronouncement, and are consistent with the parent company and consolidated financial statements taken as a whole. Other information accompanying the parent company and consolidated financial statements and the auditor's report The Bank's management is responsible for the other information that comprises the Management Report and the Management Discussion and Analysis. Our opinion on the parent company and consolidated financial statements does not cover the Management Report and the Management Discussion and Analysis, and we do not express any form of audit conclusion thereon. In connection with the audit of the parent company and consolidated financial statements, our responsibility is to read the Management Report and the Management Discussion and Analysis and, in doing so, consider whether this report is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement in the Management Report and the Management Discussion and Analysis, we are required to report that fact. We have nothing to report in this regard. Responsibilities of management and those charged with governance for the parent company and consolidated financial statements Management is responsible for the preparation of the parent company and consolidated financial statements in accordance with accounting practices adopted in Brazil, applicable to institutions authorized to operate by the Brazilian Central Bank (BCB), and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the parent company and consolidated financial statements, management is responsible for assessing the ability of the Bank and its subsidiaries, as a whole, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Bank and its subsidiaries, as a whole, or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Bank's financial reporting process. Auditor's responsibilities for the audit of the parent company and consolidated financial statements Our objectives are to obtain reasonable assurance about whether the parent company and consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 158

Itaú Unibanco Holding S.A. assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Brazilian and International Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Brazilian and International Standards on Auditing, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the parent company and consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control of the Bank and its subsidiaries. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Bank and its subsidiaries, as a whole, to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the parent company and consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Bank and its subsidiaries, as a whole, to cease to continue as a going concern. Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the Group as a basis for forming an opinion on the parent company and consolidated financial statements. We are responsible for the direction, supervision and review of the audit work performed for purposes of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 159

Itaú Unibanco Holding S.A. relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats to our independence or safeguards applied. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current six-month period and are therefore the Key Audit Matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. São Paulo, August 4, 2026 PricewaterhouseCoopers Auditores Independentes Ltda. CRC 2SP000160/O-5 Tatiana Fernandes Kagohara Gueorguiev Contadora CRC 1SP245281/O-6 Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 160

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 ITAÚ UNIBANCO HOLDING S.A. CNPJ. 60.872.504/0001-23 Listed Company NIRE. 35300010230 OPINION OF THE FISCAL COUNCIL Having completed the examination of the Financial Statements for the period from January to June 2026 and considering the unqualified report issued by PricewaterhouseCoopers Auditores Independentes, the effective members of the Fiscal Council of ITAÚ UNIBANCO HOLDING S.A. are of the opinion that these documents properly reflect the financial position and the activities performed by the company in the period, and that they meet conditions to be submitted to the appreciation and approval of the Shareholders. São Paulo (SP), August 04, 2026. EDUARDO HIROYUKI MIYAKI Chairman CLÁUDIO JOSÉ COUTINHO ARROMATTE MARCELO MAIA TAVARES DE ARAUJO Board Member Board Member 161

Itaú Unibanco Holding S.A. – Parent Company and Consolidated Complete Financial Statements – June 30, 2026 Praça Alfredo Egydio de Souza Aranha nº 100, Parque Jabaquara, Zip Code 04344-902, São Paulo/SP - Brazil ITAÚ UNIBANCO HOLDING S.A. CNPJ 60.872.504/0001-23 A Publicly Listed Company NIRE 35300010230 Financial Statements in BRGAAP as of June 30, 2026. The Officers responsible for the preparation of the consolidated and individual financial statements, in compliance with the provisions of article 27 paragraph 1 of CVM Instruction No. 80/2022 and article 45, paragraph 3, item V of BCB Resolution No. 2/2020, represent that: a) they are responsible for the information included in this file; b) they have reviewed, discussed and agree with the opinions expressed in the report of independent auditors about these financial statements; c) they have reviewed, discussed and agree with the Company’s financial statements and d) are responsible for establishing and maintaining the appropriate internal control structure and evaluating the effectiveness of these structures for the preparation of financial statements. The statements referred to were disclosed on August 04, 2026, on the website of the Brazilian Securities Commission (CVM) and Investor Relations of this institution (www.itau.com.br/investor relations). This file includes: . Management Report; . Balance Sheet; . Statement of Income; . Statement of Comprehensive Income; . Statement of Changes in Stockholders’ Equity; . Statement of Cash Flows; . Statement of Value Added; . Notes to the Financial Statements; . Summary of The Audit Committee Report; . Report of Independent Auditors; . Opinion of the Fiscal Council. Milton Maluhy Filho Gabriel Amado de Moura Chief Executive Officer Officer Maria Helena dos Santos Fernandes de Santana Chairperson of the Audit Committee Fabiana Palazzo Barbosa Accountant 162

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