Why did Vinci Compass (VINP) Investment Related Earnings decline in Q2 2026?

Investment Related Earnings were R$1.2 million , down 90% year-over-year, mainly because prior-year results benefited from FIP Infra Transmissão realizations, while 2026 reflected smaller REIT dividends and real estate realizations.

Vinci Compass (NASDAQ: VINP) grows AuM 19% and buys Navi real estate unit

Q: How did Vinci Compass (VINP) perform financially in Q2 2026?

Vinci Compass reported R$279.8 million in net revenues, up 16% year-over-year, and R$88.7 million in Fee Related Earnings, up 36% . Net income was R$52.6 million , down 21% versus Q2 2025.

Q: What were Vinci Compass (VINP) Adjusted Distributable Earnings and dividend for Q2 2026?

Adjusted Distributable Earnings were R$63.3 million , or R$0.96 (US$0.19) per share. The company declared a quarterly dividend of US$0.17 per share, record date August 25, 2026, payable September 9, 2026.

Q: How much did Vinci Compass (VINP) assets under management grow by Q2 2026?

Assets under management and advisory reached R$361.2 billion , a 19% year-over-year increase. Growth was driven by R$13 billion capital formation and appreciation in Q2 and R$53.2 billion over the last twelve months.

Q: What acquisitions did Vinci Compass (VINP) announce around Q2 2026?

Vinci Compass completed its strategic combination with BACS Asset Management in Argentina and agreed to acquire Navi’s Real Estate platform , which has approximately R$800 million in assets under management across Brazilian real estate funds.

Q: How many Vinci Compass (VINP) common shares were outstanding at June 30, 2026?

Common shares outstanding totaled 65,650,983 at quarter end. There were no common share repurchases in the quarter, and the prior repurchase authorization had been fully used by June 30, 2026.

Filing Impact

(Neutral)

Filing Sentiment

(Neutral)

Form Type

6-K

Rhea-AI Filing Summary

Vinci Compass Investments Ltd. reported solid operating growth for the quarter ended June 30, 2026, while bottom-line cash earnings softened. Total net revenues from services reached R$279.8 million, up 16% year-over-year, driven mainly by a 29% rise in management fees linked to the Verde and BACS acquisitions and organic fundraising, partly offset by a 65% drop in advisory fees and lower performance fees.

Fee Related Earnings rose 36% to R$88.7 million (R$1.35 per share) with a 32.5% FRE margin, while Adjusted Distributable Earnings fell 16% to R$63.3 million (R$0.96 per share) as realized financial income and investment-related earnings declined after prior-year realizations such as FIP Infra Transmissão. Net income for the quarter was R$52.6 million, down 21% year-over-year.

Assets under management and advisory stood at R$361.2 billion, up 19% year-over-year, supported by R$13 billion of capital formation and appreciation in the quarter and R$53.2 billion over the last twelve months. The company closed its strategic combination with BACS Asset Management in Argentina and signed an agreement to acquire Navi’s Real Estate platform with about R$800 million in AUM. Vinci Compass declared a quarterly dividend of US$0.17 per share, payable September 9, 2026, to shareholders of record on August 25, 2026.

Positive

Total net revenues grew 16% year-over-year to R$279.8 million, reflecting strong management-fee expansion from acquisitions and organic fundraising.
Fee Related Earnings increased 36% to R$88.7 million with a 32.5% margin, indicating improved core operating profitability.
Assets under management and advisory rose 19% year-over-year to R$361.2 billion, supported by R$13 billion quarterly and R$53.2 billion LTM capital formation and appreciation.
Global IP&S and Credit segments posted strong growth, with segment distributable earnings up 165% and 75% year-over-year respectively in 2Q'26.
The company completed the BACS Asset Management combination and agreed to acquire Navi’s Real Estate platform adding about R$4.0 billion and R$0.8 billion in AUM, broadening its regional and real estate footprint.
A quarterly dividend of US$0.17 per share was declared, supported by R$63.3 million in Adjusted Distributable Earnings for the quarter.

Negative

Adjusted Distributable Earnings declined 16% year-over-year to R$63.3 million and margin fell to 21.3%, reflecting lower realized financial income and investment gains.
Investment Related Earnings dropped 90% year-over-year to R$1.2 million in the quarter as prior-year realizations like FIP Infra Transmissão were not repeated.
Financial income decreased 63% to R$8.2 million in the quarter and 52% year-to-date, as capital was shifted from liquid investments into proprietary funds.
Net income for the quarter fell 21% year-over-year to R$52.6 million, while adjusted net income declined 15% to R$47.7 million.
Several segments showed weaker profitability, including Real Assets DE down 35%, Private Equity DE down 22%, and Equities DE down 19% year-over-year in 2Q'26.
Corporate Advisory recorded negative Fee Related Earnings of R$1.1 million in 2Q'26 amid subdued M&A and debt-structuring activity in a high-rate, uncertain environment.

Filing Explained

As of June 30, 2026, R$1.5 billion of proprietary-fund commitments remained, against R$725.1 million of reported net cash and investments.

Form 6-K is an interim report used by a foreign private issuer to furnish material information published in its home market. This filing adds June 30 balance-sheet and capital-commitment information to the earnings disclosure already reported.

As of June 30, 2026, the company reported R$725.1 million of net cash and investments after considering cash, investments, proprietary-fund commitments and debt obligations.

The company had R$1.5 billion of signed commitments to proprietary funds, of which R$963.8 million had been called; it said those funds remain in their investment phase and are expected to continue drawing capital under their schedules. This makes additional cash deployment a disclosed obligation rather than merely an available investment capacity.

The filing also reports 65,650,983 common shares outstanding at quarter-end, no common-share repurchases during the quarter, and no remaining authorization under the share-repurchase plan. The next specified resolution points are the proprietary funds' capital-call schedules and the balance-sheet effects of those calls.

Key Figures

Net revenues from services: R$279.773 million Fee Related Earnings: R$88.663 million Adjusted Distributable Earnings: R$63.317 million +5 more

8 metrics

Net revenues from services R$279.773 million Quarter ended June 30, 2026, up 16% year-over-year

Fee Related Earnings R$88.663 million Quarter ended June 30, 2026, 36% growth year-over-year

Adjusted Distributable Earnings R$63.317 million Quarter ended June 30, 2026, down 16% year-over-year

Assets under management and advisory R$361.195 billion As of June 30, 2026, 19% higher than a year earlier

Dividend per common share US$0.17 Quarterly dividend declared for shareholders of record August 25, 2026

Net income R$52.563 million Quarter ended June 30, 2026, 21% decline year-over-year

Capital formation and appreciation R$13 billion Second quarter 2026 contribution to AuM growth

Navi Real Estate AUM R$800 million Assets under management in Navi’s Real Estate platform being acquired

Key Terms

Fee Related Earnings, Adjusted Distributable Earnings, Performance Related Earnings, Investment Related Earnings, +2 more

6 terms

Adjusted Distributable Earnings financial

"Adjusted Distributable Earnings of R$63.3 million (R$0.96/share) for the quarter ended June 30, 2026"

Adjusted distributable earnings is a company’s reported profit modified to remove non-cash items, one-time gains or losses, and accounting choices so it shows the cash likely available for regular shareholder payouts. Investors use it like a household’s adjusted monthly budget — it helps judge whether dividends or distributions are sustainable and lets you compare cash-generating ability across companies without accounting noise.

Fee Earning Assets Under Management financial

"FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions) | 228,773 | 262,178 | 272,544"

Fee earning assets under management are the portion of a financial firm's total assets that are actively managed on behalf of clients for which the firm charges management or performance fees. Think of it like the amount of customer money that is on a company’s payroll to earn revenue; larger or higher-fee balances typically mean more predictable income and help investors judge a manager’s growth potential and profitability. This metric matters because it links client money directly to the firm’s fee revenue and future earnings visibility.

contingent consideration adjustment financial

"Contingent consideration adjustment related to acquisitions, after tax, of negative R$8.7 million"

FAQ

How did Vinci Compass (VINP) perform financially in Q2 2026?

Vinci Compass reported R$279.8 million in net revenues, up 16% year-over-year, and R$88.7 million in Fee Related Earnings, up 36%. Net income was R$52.6 million, down 21% versus Q2 2025.

What were Vinci Compass (VINP) Adjusted Distributable Earnings and dividend for Q2 2026?

Adjusted Distributable Earnings were R$63.3 million, or R$0.96 (US$0.19) per share. The company declared a quarterly dividend of US$0.17 per share, record date August 25, 2026, payable September 9, 2026.

How much did Vinci Compass (VINP) assets under management grow by Q2 2026?

Assets under management and advisory reached R$361.2 billion, a 19% year-over-year increase. Growth was driven by R$13 billion capital formation and appreciation in Q2 and R$53.2 billion over the last twelve months.

What acquisitions did Vinci Compass (VINP) announce around Q2 2026?

Vinci Compass completed its strategic combination with BACS Asset Management in Argentina and agreed to acquire Navi’s Real Estate platform, which has approximately R$800 million in assets under management across Brazilian real estate funds.

Which Vinci Compass (VINP) segments drove earnings growth in Q2 2026?

Global IP&S and Credit were key contributors. Global IP&S segment distributable earnings rose 165% year-over-year to R$34.8 million, while Credit segment distributable earnings increased 75% to R$27.7 million in Q2 2026.

How many Vinci Compass (VINP) common shares were outstanding at June 30, 2026?

Common shares outstanding totaled 65,650,983 at quarter end. There were no common share repurchases in the quarter, and the prior repurchase authorization had been fully used by June 30, 2026.

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

Available on EDGAR 08/11/2026 - 04:37 PM Accepted by SEC EDGAR 08/11/2026 - 04:35 PM

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of August 2026

Commission File Number: 001-39938

Vinci Compass Investments Ltd.

(Exact name of registrant as specified in its charter)

Av. Bartolomeu Mitre, 336
Leblon – Rio de Janeiro
Brazil 22431-002
+55 (21) 2159-6240

(Address of principal executive office)

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

Form 20-F

Form 40-F

TABLE OF CONTENTS

EXHIBIT
99.1	Press release dated August 11, 2026 – Vinci Compass Reports Second Quarter 2026 Earnings Results
99.2	Vinci Compass Second Quarter 2026 Earnings Release
99.3	Vinci Compass Second Quarter 2026 Earnings Presentation
99.4	Vinci Compass Investments Ltd. Consolidated Financial Statements as of June 30, 2026 and for the Six Months Ended June 30, 2026 and 2025

SIGNATURE

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

Vinci Compass Investments Ltd.


By:	/s/ Sergio Passos Ribeiro
	Name:	Sergio Passos Ribeiro
	Title:	Chief Financial Officer

Date: August 11, 2026

EXHIBIT 99.1

VINCI COMPASS REPORTS SECOND QUARTER 2026 EARNINGS RESULTS AND ANNOUNCES THE ACQUISITION OF NAVI’S REAL ESTATE PLATFORM

Rio de Janeiro, August 11, 2026 - Vinci Compass Investments Ltd. (NASDAQ: VINP) ("Vinci Compass,” “the Company,” "we," "us," or "our"), the controlling company of a leading alternative investments and global solutions provider in Latin America, reported today its second quarter 2026 earnings results.

Vinci Compass has issued a complete earnings release and a detailed presentation in the 'Quarterly Earnings' section of the company's website at: https://ir.vincicompass.com/financials/quarterly-results/

Alessandro Horta, Chief Executive Officer, stated: “The strength and resilience of the platform we have built over many years continued to be reflected in the performance of our businesses. In the second quarter, we delivered R$89 million in Fee Related Earnings, up 36% year-over-year, and R$13 billion in capital formation and appreciation, while successfully closing our strategic combination with BACS Asset Management in Argentina. Entering the second half of 2026 from a position of strength, we remain focused on expanding our regional footprint, scaling high-growth strategies and creating long-term value for our shareholders.”

Dividends

Vinci Compass has declared a quarterly dividend of US$0.17 per share to record holders of common stock as of August 25, 2026. This dividend will be paid on September 9, 2026.

Financial Highlights

Vinci Compass posted Fee Related Earnings of R$88.7 million in the second quarter of 2026, or R$1.35 per common share, and FRE Margin of 32.5%. Adjusted Distributable Earnings of R$63.3 million in the second quarter of 2026, or R$0.96 per common share.

Earnings Conference Call

To access the conference call please visit the Events section of the Company's website at: https://ir.vincicompass.com/news-and-events/events. For those unable to listen to the live broadcast, a replay will be available in the same section of the website.

Acquisition of Navi’s Real Estate Platform

Vinci Compass announced today the signing of an agreement (“the Transaction”) to acquire Navi’s Real Estate platform with approximately R$800 million in assets under management. Navi’s Real Estate platform comprises funds across multi-strategy and residential strategies, primarily concentrated in perpetual and long-term lock-up vehicles, including four REITs listed on the Brazilian stock exchange and/or the CETIP.

“The transaction represents another important step in the execution of our long-term strategy to expand our investment capabilities, increase the scale of our platform and build a more diversified and resilient business,” said Alessandro Horta, Chief Executive Officer of Vinci Compass. “Navi’s Real Estate funds are highly complementary to our existing platform and further strengthen our presence in the Brazilian REIT market, particularly within the multi-strategy real estate segment, where Navi’s funds have consistently ranked in the top decile of the industry in terms of performance and where scale, distribution and specialized investment expertise are increasingly important. Together with our broader Real Estate and Credit franchises, this acquisition enhances the range of solutions we can offer our clients and reinforces Vinci Compass’ role as a consolidator of high-quality investment platforms across Latin America.”

The Transaction is expected to close in the fourth quarter of 2026, subject to the satisfaction of customary closing conditions.

About Vinci Compass

Vinci Compass stands as the premier partner for alternative investments and global solutions in Latin America. With nearly three decades of experience and local operations from eleven offices in Latin America and the US, our expertise spans: Private Equity, Credit, Real Estate, Infrastructure, Forestry, Equities, Global Investment Products & Solutions, and Corporate Advisory. Each segment is managed by specialized teams dedicated to investment and advisory excellence. As of June 2026, Vinci Compass had R$361 billion in assets under management and advisory.

Forward-Looking Statements

This press release contains forward-looking statements that can be identified by the use of words such as “anticipate,” “believe,” “could,” “expect,” “should,” “plan,” “intend,” “estimate” and “potential,” among others. By their nature, forward-looking statements are necessarily subject to a high degree of uncertainty and involve known and unknown risks, uncertainties, assumptions and other factors because they relate to events and depend on circumstances that will occur in the future whether or not outside of our control. Such factors may cause actual results, performance or developments to differ materially from those expressed or implied by such forward-looking statements and there can be no assurance that such forward-looking statements will prove to be correct. The forward-looking statements included herein speak only as at the date of this press release and we do not undertake any obligation to update these forward-looking statements. Past performance does not guarantee or predict future performance. Moreover, neither we nor our affiliates, officers, employees and agents undertake any obligation to review, update or confirm expectations or estimates or to release any revisions to any forward-looking statements to reflect events that occur or circumstances that arise in relation to the content of this press release. Further information on these and other factors that could affect our financial results is included in filings we have made and will make with the U.S. Securities and Exchange Commission from time to time.

USA Media Contact

Kate Thompson / Tim Ragones

Joele Frank, Wilkinson Brimmer Katcher

+1 (212) 355-4449

Latin America Media Contact

Danthi Comunicações

Carla Azevedo (carla@danthicomunicacoes.com.br)

+55 (21) 3114-0779

Investor Contact

ShareholderRelations@vincicompass.com

NY: +1 (646) 559-8040

RJ: +55 (21) 2159-6240

EXHIBIT 99.2

Vinci Compass Reports Second Quarter 2026 Results

Alessandro Horta, Chief Executive Officer, stated, “Vinci Compass entered the second half of 2026 from a position of strength, supported by R$89 million in Fee Related Earnings generated during the second quarter and R$53 billion in capital formation and appreciation over the last twelve months. With the successful closing of our strategic combination with BACS in Argentina, the announced acquisition of Navi’s Real Estate platform and a robust pipeline of organic fundraising initiatives, we continue to expand our regional footprint, scale high-growth strategies, and compound long-term value for our clients and shareholders.”

Acquisition of Navi’s Real Estate Platform

Fee Related Earnings (FRE)

AUM & Dividends

About Vinci Compass

Webcast and Earnings Conference Call

Vinci Compass will host a conference call at 5:00pm ET on Tuesday, August 11, 2026, to discuss its second quarter 2026 results.

To access the webcast please visit the Events & Presentations' section of the Company's website at:

https://ir.vincicompass.com/news-and-events/events.

For those unable to listen to the live broadcast, there will be a webcast replay on the same section of the website.

Investor Contact

ShareholderRelations@vincicompass.com

NY: +1 (646) 559-8040

RJ: +55 (21) 2159-6240

USA Media Contact

Joele Frank, Wilkinson Brimmer Katcher

Kate Thompson

+1 (212) 355-4449

Brazil Media Contact

Danthi Comunicações

Carla Azevedo (carla@danthicomunicacoes.com.br)

+55 (21) 3114-0779

Earnings Release | Vinci Compass

Segment Earnings

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY(%)	2Q'25 YTD	2Q'26 YTD	∆ YoY(%)
Net revenue from management fees	195,569	244,858	252,191	29%	391,098	497,049	27%
Net revenue from advisory fees	26,220	16,067	9,047	(65)%	51,073	25,114	(51)%
Other revenues	10,944	11,040	11,190	2%	22,206	22,230	0%
Total Fee Related Revenuesⁱ	232,733	271,965	272,428	17%	464,377	544,393	17%
Segment personnel expenses	(20,682)	(24,731)	(26,609)	29%	(40,807)	(51,340)	26%
Other G&A expenses	(17,423)	(19,298)	(19,085)	10%	(32,854)	(38,383)	17%
Placement fee amortization and rebates	(17,792)	(20,823)	(23,781)	34%	(38,807)	(44,604)	15%
Corporate center expenses	(78,484)	(70,234)	(75,927)	(3)%	(156,136)	(146,161)	(6)%
Bonus compensation related to management and advisory	(33,127)	(40,572)	(38,363)	16%	(64,871)	(78,935)	22%
Total Fee Related Expenses	(167,509)	(175,657)	(183,765)	10%	(333,476)	(359,422)	8%
FEE RELATED EARNINGS (FRE)ⁱⁱ	65,224	96,308	88,663	36%	130,901	184,971	41%
FRE Marginⁱⁱⁱ (%)	28.0%	35.4%	32.5%		28.2%	34.0%
FRE per share^iv (R$/share)	1.03	1.47	1.35	31%	2.07	2.82	37%
Net revenue from performance fees	8,342	2,890	7,345	(12)%	11,419	10,235	(10)%
Performance based compensation	(3,683)	(1,271)	(3,214)	(13)%	(5,033)	(4,485)	(11)%
PERFORMANCE RELATED EARNINGS (PRE)^v	4,660	1,619	4,131	(11)%	6,387	5,750	(10)%
PRE Margin^vi (%)	55.9%	56.0%	56.2%		55.9%	56.2%
(+) Realized GP investment income	13,576	6,093	8,719	(36)%	17,861	14,812	(17)%
(+) Unrealized GP investment income	(2,512)	(2,595)	(7,564)	201%	(2,791)	(10,159)	264%
INVESTMENT RELATED EARNINGS (IRE)	11,064	3,498	1,155	(90)%	15,070	4,653	(69)%
(-) Unrealized performance fees	8,711	–	–	N/A	8,711	–	N/A
(+) Unrealized performance compensation	(3,083)	–	–	N/A	(3,083)	–	N/A
(-) Unrealized GP investment income	2,512	2,595	7,564	201%	2,791	10,159	264%
SEGMENT DISTRIBUTABLE EARNINGS^vii	89,088	104,020	101,513	14%	160,777	205,533	28%
Segment DE Margin (%)	33.8%	37.0%	35.2%		32.0%	36.1%
(+) Depreciation and amortization	2,779	2,765	2,806	1%	6,140	5,571	(9)%
(+) Realized financial income	21,804	9,390	8,169	(63)%	36,227	17,559	(52)%
(-) Leasing expenses	(3,722)	(3,891)	(4,452)	20%	(7,480)	(8,343)	12%
(-) Other items^viii	(20,758)	(21,034)	(20,972)	1%	(34,762)	(42,006)	21%
(-) Non-operational expenses^ix	(618)	(314)	(1,828)	196%	(873)	(2,142)	145%
(-) Income taxes (excluding related to unrealized fees and income)	(13,236)	(21,693)	(15,629)	18%	(22,614)	(37,322)	65%
(-) Minority Interest^x	–	(7,298)	(8,101)	N/A	–	(15,399)	N/A
DISTRIBUTABLE EARNINGS (DE)^xi	75,337	61,945	61,506	(18)%	137,415	123,451	(10)%
DE Margin^xii (%)	26.4%	21.3%	20.7%		25.5%	21.0%
DE per share (R$/share)	1.19	0.95	0.94	(21)%	2.17	1.88	(13)%
(+) Nonrecurring expenses (including Income Tax effect)	422	292	1,811	329%	650	2,103	224%
ADJUSTED DISTRIBUTABLE EARNINGS^xiii	75,759	62,237	63,317	(16)%	138,065	125,554	(9)%
Adjusted DE Margin^xiv (%)	26.6%	21.4%	21.3%		25.6%	21.4%
Adjusted DE per share^xv (R$/share)	1.20	0.95	0.96	(19)%	2.18	1.92	(12)%

Total Fee Related Revenues of R$272.4 million for the quarter ended June 30, 2026, compared to R$232.7 million for the quarter ended June 30, 2025, an increase of 17% year-over-year. This increase was pushed by growth in management fees, driven mostly by the Verde and BACS transactions and organic fundraising across the Credit and Global IP&S segments, partially offset by lower advisory fees. In the quarter, management fees accounted for R$252.2 million, an increase of 29% year-over-year. Advisory fees totaled R$9.0 million, down 65% year-over-year. Other revenues, which comprise of advisory & execution fees and fund services fees, totaled R$11.2 million in the quarter. Fee Related Revenues were R$544.4 million for the year-to-date period ended June 30, 2026, up 17% when compared to the year-to-date period ended June 30, 2025, driven by the Verde and BACS transactions and continued fundraising momentum across different countries and strategies.

Earnings Release | Vinci Compass

Fee Related Earnings (“FRE”) of R$88.7 million (R$1.35/share) for the quarter ended June 30, 2026, up 36% year-over-year. FRE of R$185.0 million (R$2.82/share) for the year-to-date period ended June 30, 2026, up 41% when compared to the year-to-date period ended June 30, 2025.

Performance Related Earnings (“PRE”) of R$4.1 million for the quarter ended June 30, 2026, down 11% year-over-year. Performance fees for the 2Q’26 were recognized mainly across the Credit, Equities and Global IP&S segments. PRE was R$5.8 million for the year-to-date period ended June 30, 2026, down 10% when compared to the year-to-date period ended June 30, 2025. The year-over-year comparison was impacted by higher performance fees in Equities in the 2Q’25, supported by stronger local stock market performance in the period.

Investment Related Earnings (“IRE”) of R$1.2 million for the quarter ended June 30, 2026, down 90% year-over-year. IRE in the quarter was primarily driven by dividends received from REITs and the realization of an investment in a Real Estate closed-end fund, partially offset by a decrease in Real Estate funds’ mark-to-market. In the second quarter of 2025, IRE benefited from the contribution of FIP Infra Transmissão following the conclusion of the fund's investment cycle. IRE was R$4.7 million for the year-to-date period ended June 30, 2026, down 69% when compared to the year-to-date period ended June 30, 2025.

Adjusted Distributable Earnings (“Adj. DE”) of R$63.3 million (R$0.96/share) for the quarter ended June 30, 2026, down 16% year-over-year on an absolute basis and down 19% year-over-year on a per share basis. The year-over-year comparison was primarily impacted by lower realized financial income, as capital calls from proprietary investment commitments continued to reduce the Company’s cash position, shifting capital from liquid investments to private funds. In addition, lower realized performance fees and realized IRE, particularly due to the contribution from the FIP Infra Transmissão realization in the second quarter of 2025, also affected comparability. Going forward, proprietary funds remain in their investment phase and are expected to continue drawing capital in accordance with their capital call schedules. Adjusted DE was R$125.6 million (R$1.92/share) for the year-to-date period ended June 30, 2026, down 9% when compared to the year-to-date period ended June 30, 2025, on an absolute basis, and down 12% on a per share basis.

Earnings Release | Vinci Compass

Segment Highlights

Global IP&S

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY (%)	2Q'25 YTD	2Q'26 YTD	∆ YoY (%)
Net revenue from management fees	59,691	103,833	101,717	70%	125,316	205,550	64%
Net revenue from advisory fees	17,527	13,968	7,085	(60)%	40,074	21,053	(47)%
Other revenues	10,748	11,040	11,190	4%	21,833	22,230	2%
Total Fee Related Revenues	87,966	128,841	119,992	36%	187,223	248,833	33%
Segment personnel expenses	(5,841)	(9,977)	(11,040)	89%	(12,140)	(21,017)	73%
Other G&A expenses	(8,383)	(11,682)	(11,504)	37%	(15,426)	(23,186)	50%
Placement fee amortization and rebates	(9,683)	(10,201)	(10,532)	9%	(19,122)	(20,733)	8%
Corporate center expenses	(39,995)	(35,246)	(36,694)	(8)%	(82,017)	(71,940)	(12)%
Bonus compensation related to management and advisory	(11,598)	(19,326)	(16,158)	39%	(25,017)	(35,484)	42%
Total Fee Related Expenses	(75,501)	(86,432)	(85,929)	14%	(153,722)	(172,361)	12%
FEE RELATED EARNINGS (FRE)	12,466	42,409	34,062	173%	33,501	76,471	128%
FRE Margin (%)	14.2%	32.9%	28.4%		17.9%	30.7%
Net revenue from performance fees	536	712	1,320	146%	1,830	2,032	11%
Realized performance fees	536	712	1,320	146%	1,830	2,032	11%
Unrealized performance fees	–	–	–	N/A	–	–	N/A
Performance based compensation	(265)	(313)	(566)	113%	(828)	(879)	6%
PERFORMANCE RELATED EARNINGS (PRE)	270	399	754	179%	1,003	1,153	15%
PRE Margin (%)	50.5%	56.0%	57.1%		54.8%	56.7%
(+) Realized GP investment income	397	360	28	(93)%	692	388	(44)%
(+) Unrealized GP investment income	(123)	714	(974)	694%	(689)	(260)	(62)%
INVESTMENT RELATED EARNINGS (IRE)	274	1,074	(946)	N/A	4	128	3,324%
(-) Unrealized GP investment income	123	(714)	974	694%	689	260	(62)%
(-) Unrealized performance fees	–	–	–	N/A	–	–	N/A
(+) Unrealized performance compensation	–	–	–	N/A	–	–	N/A
SEGMENT DISTRIBUTABLE EARNINGS	13,133	43,168	34,844	165%	35,196	78,012	122%
Segment DE Margin (%)	14.8%	33.2%	28.7%		18.5%	31.0%

FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions)	228,773	262,178	272,544	19%	228,773	272,544	19%
AVERAGE FEE RATE (%)	0.13%	0.18%	0.18%		0.13%	0.18%
FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions) EX-UPFRONTS⁴	182,317	213,452	224,689	23%	182,317	224,689	23%
AVERAGE FEE RATE (%) EX-UPFRONTS	0.16%	0.22%	0.22%		0.16%	0.22%

Fee Related Earnings (FRE) of R$34.1 million for the quarter ended June 30, 2026, up 173% year-over-year. This growth was driven by the acquisition of Verde Asset Management and the fundraising momentum in TPD Liquid and Global Solutions over the last twelve months. FRE was R$76.5 million for the year-to-date period ended June 30, 2026, up 128% when compared to the year-to-date period ended June 30, 2025.

Performance Related Earnings (PRE) of R$0.8 million for the quarter ended June 30, 2026, up 179% year-over-year. PRE was R$1.2 million for the year-to-date period ended June 30, 2026, up 15% when compared to the year-to-date period ended June 30, 2025.

Segment Distributable Earnings of R$34.8 million for the quarter ended June 30, 2026, up 165% year-over-year, driven by higher Fee Related Earnings in the quarter. Segment DE was R$78.0 million for the year-to-date period ended June 30, 2026, up 122% when compared to the year-to-date period ended June 30, 2025.

Earnings Release | Vinci Compass

AUM reached R$274.0 billion, representing a 19% year-over-year increase. This growth was driven by the Verde acquisition, portfolio appreciation and net inflows, partially offset by capital returns in TPD Alternative and FX variation in U.S. dollar-denominated Global IP&S funds.

Earnings Release | Vinci Compass

Credit

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY (%)	2Q'25 YTD	2Q'26 YTD	∆ YoY (%)
Net revenue from management fees	54,518	62,572	73,125	34%	107,336	135,697	26%
Net revenue from advisory fees	–	–	–	N/A	–	–	N/A
Other revenues	–	–	–	N/A	–	–	N/A
Total Fee Related Revenues	54,518	62,572	73,125	34%	107,336	135,697	26%
Segment personnel expenses	(6,928)	(6,772)	(7,218)	4%	(13,779)	(13,990)	2%
Other G&A expenses	(3,191)	(3,513)	(3,073)	(4)%	(5,752)	(6,586)	15%
Placement fee amortization and rebates	(7,525)	(8,576)	(10,919)	45%	(15,590)	(19,495)	25%
Corporate center expenses	(17,207)	(16,306)	(18,886)	10%	(34,330)	(35,192)	3%
Bonus compensation related to management and advisory	(8,196)	(8,643)	(10,001)	22%	(16,213)	(18,644)	15%
Total Fee Related Expenses	(43,047)	(43,810)	(50,098)	16%	(85,664)	(93,908)	10%
FEE RELATED EARNINGS (FRE)	11,471	18,762	23,028	101%	21,673	41,790	93%
FRE Margin (%)	21.0%	30.0%	31.5%		20.2%	30.8%
Net revenue from performance fees	4,507	161	4,081	(9)%	4,522	4,242	(6)%
Realized performance fees	4,507	161	4,081	(9)%	4,522	4,242	(6)%
Unrealized performance fees	–	–	–	N/A	–	–	N/A
Performance based compensation	(1,959)	(62)	(1,782)	(9)%	(1,961)	(1,844)	(6)%
PERFORMANCE RELATED EARNINGS (PRE)	2,548	99	2,298	(10)%	2,561	2,397	(6)%
PRE Margin (%)	56.5%	61.5%	56.3%		56.6%	56.5%
(+) Realized GP investment income	1,816	1,650	2,396	32%	3,292	4,046	23%
(+) Unrealized GP investment income	4,703	(824)	(246)	N/A	8,736	(1,070)	N/A
INVESTMENT RELATED EARNINGS (IRE)	6,519	826	2,150	(67)%	12,028	2,976	(75)%
(-) Unrealized GP investment income	(4,703)	824	246	N/A	(8,736)	1,070	N/A
(-) Unrealized performance fees	–	–	–	N/A	–	–	N/A
(+) Unrealized performance compensation	–	–	–	N/A	–	–	N/A
SEGMENT DISTRIBUTABLE EARNINGS	15,835	20,511	27,722	75%	27,527	48,233	75%
Segment DE Margin (%)	26.0%	31.9%	34.8%		23.9%	33.5%

FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM)	29,908	36,232	42,051	41%	29,908	42,051	41%
AVERAGE MANAGEMENT FEE RATE (%)	0.76%	0.71%	0.77%		0.76%	0.74%

Fee Related Earnings (FRE) of R$23.0 million for the quarter ended June 30, 2026, up 101% year-over-year, driven by strong fundraising, particularly from SPS IV, which generated catch-up fees, and MAV IV. The growth was also supported by the Verde acquisition and the one-month contribution from BACS in the 2Q’26. FRE was R$41.8 million for the year-to-date period ended June 30, 2026, up 93% when compared to the year-to-date period ended June 30, 2025.

Investment Related Earnings (IRE) of R$2.2 million for the quarter ended June 30, 2026. In the second quarter 2025, IRE benefited from the FIP Infra Transmissão contribution, following the conclusion of the fund’s cycle. IRE was R$3.0 million for the year-to-date period ended June 30, 2026, compared to R$12.0 million for the year-to-date period ended June 30, 2025.

Segment Distributable Earnings of R$27.7 million for the quarter ended June 30, 2026, up 75% year-over-year, driven by higher FRE and IRE in the quarter. Segment DE was R$48.2 million for the year-to-date period ended June 30, 2026, up 75% when compared to the year-to-date period ended June 30, 2025.

AUM of R$42.5 billion in the quarter, up 40% year-over-year, driven by the acquisitions of Verde and BACS, as well as continued organic growth across private and liquid credit. Capital formation and appreciation remained supported by a diversified client base across multiple geographies.

Earnings Release | Vinci Compass

Private Equity

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY (%)	2Q'25 YTD	2Q'26 YTD	∆ YoY (%)
Net revenue from management fees	30,710	28,017	27,290	(11)%	62,005	55,307	(11)%
Net revenue from advisory fees	–	–	–	N/A	–	–	N/A
Other revenues	–	–	–	N/A	–	–	N/A
Total Fee Related Revenues	30,710	28,017	27,290	(11)%	62,005	55,307	(11)%
Segment personnel expenses	(1,178)	(1,291)	(1,395)	18%	(2,346)	(2,686)	14%
Other G&A expenses	(1,393)	(303)	(1,312)	(6)%	(2,191)	(1,615)	(26)%
Placement fee amortization and rebates	(363)	(356)	(352)	(3)%	(730)	(708)	(3)%
Corporate center expenses	(6,518)	(5,690)	(6,229)	(4)%	(12,550)	(11,919)	(5)%
Bonus compensation related to management and advisory	(3,636)	(3,402)	(3,752)	3%	(7,134)	(7,154)	0%
Total Fee Related Expenses	(13,088)	(11,041)	(13,040)	(0)%	(24,949)	(24,081)	(3)%
FEE RELATED EARNINGS (FRE)	17,622	16,976	14,250	(19)%	37,055	31,226	(16)%
FRE Margin (%)	57.4%	60.6%	52.2%		59.8%	56.5%
Net revenue from performance fees	–	–	–	N/A	–	–	N/A
Realized performance fees	–	–	–	N/A	–	–	N/A
Unrealized performance fees	–	–	–	N/A	–	–	N/A
Performance based compensation	–	–	–	N/A	–	–	N/A
PERFORMANCE RELATED EARNINGS (PRE)	–	–	–	N/A	–	–	N/A
PRE Margin (%)	N/A	N/A	N/A		N/A	N/A
(+) Realized GP investment income	1,692	–	737	(56)%	1,692	737	(56)%
(+) Unrealized GP investment income	(5,316)	(405)	(2,253)	(58)%	(11,543)	(2,658)	(77)%
INVESTMENT RELATED EARNINGS (IRE)	(3,624)	(405)	(1,516)	(58)%	(9,851)	(1,921)	(80)%
(-) Unrealized GP investment income	5,316	405	2,253	(58)%	11,543	2,658	(77)%
(-) Unrealized performance fees	–	–	–	N/A	–	–	N/A
(+) Unrealized performance compensation	–	–	–	N/A	–	–	N/A
SEGMENT DISTRIBUTABLE EARNINGS	19,314	16,976	14,988	(22)%	38,747	31,964	(18)%
Segment DE Margin (%)	59.6%	60.6%	53.5%		60.8%	57.0%

FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM)	12,710	12,287	11,524	(9)%	12,710	11,524	(9)%
AVERAGE MANAGEMENT FEE RATE (%)	1.01%	0.96%	0.98%		1.00%	0.97%

Fee Related Earnings (FRE) of R$14.3 million for the quarter ended June 30, 2026, down 19% year-over-year. The decrease was driven by the impact of FX variation and lower management fees from funds entering divestment period. FRE was R$31.2 million for the year-to-date period ended June 30, 2026, down 16% when compared to the year-to-date period ended June 30, 2025.

Investment Related Earnings (IRE) of negative R$1.5 million for the quarter ended June 30, 2026, compared to negative R$3.6 million for the quarter ended June 30, 2025. IRE was negative R$1.9 million for the year-to-date period ended June 30, 2026, compared to negative R$9.9 million for the year-to-date period ended June 30, 2025.

Segment Distributable Earnings of R$15.0 million for the quarter ended June 30, 2026, down 22% year-over-year. Segment DE was R$32.0 million for the year-to-date period ended June 30, 2026, down 18% when compared to the year-to-date period ended June 30, 2025.

AUM of R$14.2 billion at the end of the second quarter, down 10% year-over-year. The quarter was impacted by capital returns across different vintages, FX variation and a decrease in mark-to-market, following the listing of a VCP III portfolio company on the NYSE with subsequent stock price depreciation during the first half of 2026. VCP team continues sourcing new investment opportunities for Fund IV, while VIR team concentrates on structuring the next impact investing vintage, VIR V.

Earnings Release | Vinci Compass

Equities

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY (%)	2Q'25 YTD	2Q'26 YTD	∆ YoY (%)
Net revenue from management fees	18,686	21,356	21,091	13%	37,480	42,447	13%
Net revenue from advisory fees	–	–	–	N/A	–	–	N/A
Other revenues	–	–	–	N/A	–	–	N/A
Total Fee Related Revenues	18,686	21,356	21,091	13%	37,480	42,447	13%
Segment personnel expenses	(2,969)	(3,006)	(3,302)	11%	(5,238)	(6,308)	20%
Other G&A expenses	(1,497)	(2,012)	(1,892)	26%	(3,618)	(3,904)	8%
Placement fee amortization and rebates	(1,402)	(1,463)	(1,751)	25%	(2,953)	(3,214)	9%
Corporate center expenses	(5,991)	(6,325)	(6,430)	7%	(11,692)	(12,755)	9%
Bonus compensation related to management and advisory	(2,601)	(4,208)	(3,861)	48%	(5,163)	(8,069)	56%
Total Fee Related Expenses	(14,460)	(17,014)	(17,236)	19%	(28,663)	(34,250)	19%
FEE RELATED EARNINGS (FRE)	4,226	4,342	3,855	(9)%	8,817	8,197	(7)%
FRE Margin (%)	22.6%	20.3%	18.3%		23.5%	19.3%
Net revenue from performance fees	3,299	2,017	1,943	(41)%	5,066	3,960	(22)%
Realized performance fees	3,299	2,017	1,943	(41)%	5,066	3,960	(22)%
Unrealized performance fees	–	–	–	N/A	–	–	N/A
Performance based compensation	(1,426)	(896)	(866)	(39)%	(2,212)	(1,762)	(20)%
PERFORMANCE RELATED EARNINGS (PRE)	1,873	1,121	1,078	(42)%	2,854	2,199	(23)%
PRE Margin (%)	56.8%	55.6%	55.5%		56.3%	55.5%
(+) Realized GP investment income	–	–	–	N/A	–	–	N/A
(+) Unrealized GP investment income	1,997	–	–	(100)%	3,790	–	(100)%
INVESTMENT RELATED EARNINGS (IRE)	1,997	–	–	(100)%	3,790	–	(100)%
(-) Unrealized GP investment income	(1,997)	–	–	(100)%	(3,790)	–	(100)%
(-) Unrealized performance fees	–	–	–	N/A	–	–	N/A
(+) Unrealized performance compensation	–	–	–	N/A	–	–	N/A
SEGMENT DISTRIBUTABLE EARNINGS	6,099	5,463	4,933	(19)%	11,671	10,396	(11)%
Segment DE Margin (%)	27.7%	23.4%	21.4%		27.4%	22.4%

FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM)	15,502	16,036	15,444	(0)%	15,502	15,444	(0)%
AVERAGE MANAGEMENT FEE RATE (%)	0.51%	0.57%	0.56%		0.53%	0.57%

Fee Related Revenues of R$21.1 million for the quarter ended June 30, 2026, up 13% year-over-year. This increase was driven by the contribution of Verde and portfolio appreciation over the last twelve months.

Fee Related Earnings (FRE) of R$3.9 million for the quarter ended June 30, 2026, down 9% year-over-year. FRE was R$8.2 million for the year-to-date period ended June 30, 2026, down 7% when compared to the year-to-date period ended June 30, 2025.

Performance Related Earnings (PRE) of R$1.1 million for the quarter ended June 30, 2026, down 42% year-over-year, driven by performance fees recognized across selected strategies in the period. PRE was R$2.2 million for the year-to-date period ended June 30, 2026, down 23% when compared to the year-to-date period ended June 30, 2025.

Segment Distributable Earnings of R$4.9 million for the quarter ended June 30, 2026, down 19% year-over-year, reflecting lower FRE and PRE in the period. Segment DE was R$10.4 million for the year-to-date period ended June 30, 2026, down 11% when compared to the year-to-date period ended June 30, 2025.

AUM of R$15.5 billion at the end of the second quarter 2026, flat year-over-year, reflecting the acquisitions of Verde and BACS and portfolio appreciation, partially offset by FX variation and net outflows.

Earnings Release | Vinci Compass

Real Assets

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY (%)	2Q'25 YTD	2Q'26 YTD	∆ YoY (%)
Net revenue from management fees	31,963	29,080	28,968	(9)%	58,960	58,048	(2)%
Net revenue from advisory fees	473	460	519	10%	2,322	979	(58)%
Other revenues	197	–	–	(100)%	374	–	(100)%
Total Fee Related Revenues	32,633	29,540	29,487	(10)%	61,656	59,027	(4)%
Segment personnel expenses	(3,054)	(2,939)	(2,879)	(6)%	(6,040)	(5,818)	(4)%
Other G&A expenses	(2,676)	(1,664)	(1,053)	(61)%	(5,450)	(2,717)	(50)%
Placement fee amortization and rebates	1,181	(227)	(227)	N/A	(413)	(454)	10%
Corporate center expenses	(7,712)	(5,539)	(6,379)	(17)%	(13,642)	(11,918)	(13)%
Bonus compensation related to management and advisory	(4,829)	(4,533)	(4,358)	(10)%	(8,912)	(8,891)	(0)%
Total Fee Related Expenses	(17,089)	(14,901)	(14,894)	(13)%	(34,457)	(29,795)	(14)%
FEE RELATED EARNINGS (FRE)	15,543	14,639	14,593	(6)%	27,199	29,232	7%
FRE Margin (%)	47.6%	49.6%	49.5%		44.1%	49.5%
Net revenue from performance fees	1	–	1	(11)%	1	1	(11)%
Realized performance fees	8,713	–	1	(100)%	8,713	1	(100)%
Unrealized performance fees	(8,711)	–	–	(100)%	(8,711)	–	(100)%
Performance based compensation	(32)	–	–	(100)%	(32)	–	(100)%
PERFORMANCE RELATED EARNINGS (PRE)	(31)	–	1	N/A	(31)	1	N/A
PRE Margin (%)	(2,759.3)%	N/A	100.0%		N/A	100.0%
(+) Realized GP investment income	9,672	4,083	5,558	(43)%	12,184	9,641	(21)%
(+) Unrealized GP investment income	(3,773)	(2,080)	(4,091)	8%	(3,086)	(6,171)	100%
INVESTMENT RELATED EARNINGS (IRE)	5,899	2,003	1,467	(75)%	9,098	3,470	(62)%
(-) Unrealized GP investment income	3,773	2,080	4,091	8%	3,086	6,171	100%
(-) Unrealized performance fees	8,711	–	–	(100)%	8,711	–	(100)%
(+) Unrealized performance compensation	(3,083)	–	–	(100)%	(3,083)	–	(100)%
SEGMENT DISTRIBUTABLE EARNINGS	30,813	18,722	20,151	(35)%	44,981	38,873	(14)%
Segment DE Margin (%)	60.4%	55.7%	57.5%		54.5%	56.6%

FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM)	12,026	12,703	12,473	4%	12,026	12,473	4%
AVERAGE MANAGEMENT FEE RATE (%)	1.13%	0.97%	0.97%		1.05%	0.97%

Fee Related Earnings (FRE) of R$14.6 million for the quarter ended June 30, 2026, compared to R$15.5 million for the quarter ended June 30, 2025, a decrease of 6% year-over-year. This decrease was primarily driven by the infrastructure catch-up fee recognized in the prior-year period, which elevated the comparison base. Excluding the catch-up fees from the VICC final closing in the second quarter 2025, FRE would have increased approximately 40% year-over-year. FRE was R$29.2 million for the year-to-date period ended June 30, 2026, up 7% when compared to the year-to-date period ended June 30, 2025.

Investment Related Earnings (IRE) of R$1.5 million for the quarter ended June 30, 2026, compared to R$5.9 million for the quarter ended June 30, 2025. The FIP Infra Transmissão fund realization positively impacted realized GP investment income in the second quarter 2025, following the conclusion of the fund’s cycle. IRE was R$3.5 million for the year-to-date period ended June 30, 2026, compared to R$9.1 million for the year-to-date period ended June 30, 2025.

Segment Distributable Earnings of R$20.2 million for the quarter ended June 30, 2026, compared to R$30.8 million for the quarter ended June 30, 2025, a decrease of 35% year-over-year. Segment DE was R$38.9 million for the year-to-date period ended June 30, 2026, compared to R$45.0 million for the year-to-date period ended June 30, 2025, a decrease of 14% year-over-year.

Earnings Release | Vinci Compass

AUM of R$15.0 billion at the end of the second quarter 2026, up 25% year-over-year, reflecting strong capital formation and appreciation over the last twelve months.

Earnings Release | Vinci Compass

Corporate Advisory

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY (%)	2Q'25 YTD	2Q'26 YTD	∆ YoY (%)
Net revenue from management fees	–	–	–	N/A	–	–	N/A
Net revenue from advisory fees	8,220	1,639	1,443	(82)%	8,677	3,082	(64)%
Other revenues	–	–	–	N/A	–	–	N/A
Total Fee Related Revenues	8,220	1,639	1,443	(82)%	8,677	3,082	(64)%
Segment personnel expenses	(712)	(746)	(775)	9%	(1,265)	(1,521)	20%
Other G&A expenses	(284)	(124)	(251)	(12)%	(418)	(375)	(10)%
Placement fee amortization and rebates	–	–	–	N/A	–	–	N/A
Corporate center expenses	(1,061)	(1,128)	(1,309)	23%	(1,905)	(2,437)	28%
Bonus compensation related to management and advisory	(2,267)	(460)	(233)	(90)%	(2,433)	(693)	(72)%
Total Fee Related Expenses	(4,323)	(2,459)	(2,568)	(41)%	(6,020)	(5,027)	(17)%
FEE RELATED EARNINGS (FRE)	3,897	(820)	(1,125)	N/A	2,657	(1,945)	N/A
FRE Margin (%)	47%	(50)%	(78)%		31%	(63)%
SEGMENT DISTRIBUTABLE EARNINGS	3,897	(820)	(1,125)	N/A	2,657	(1,945)	N/A
Segment DE Margin (%)	47%	(50)%	(78)%		31%	(63)%

Fee Related Earnings (FRE) of negative R$1.1 million for the quarter ended June 30, 2026, compared to R$3.9 million for the quarter ended June 30, 2025. In an environment of high interest rates and electoral uncertainties, M&A and debt structuring activity has remained subdued. Against this backdrop, the Corporate Advisory team continues to work on an extensive pipeline of opportunities. FRE was negative R$1.9 million for the year-to-date period ended June 30, 2026, compared to positive R$2.7 million for the year-to-date period ended June 30, 2025.

Earnings Release | Vinci Compass

Income Statement

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	∆ YoY (%)	2Q'25 YTD	2Q'26 YTD	∆ YoY (%)
REVENUES
Net revenue from management fees	195,569	244,858	252,191	29%	391,098	497,049	27%
Net revenue from performance fees	8,342	2,890	7,345	(12)%	11,419	10,235	(10)%
Realized performance fees	17,054	2,890	7,345	(57)%	20,131	10,235	(49)%
Unrealized performance fees	(8,711)	–	–	N/A	(8,711)	–	N/A
Net revenue from advisory	26,220	16,067	9,047	(65)%	51,073	25,114	(51)%
Other revenues	10,944	11,040	11,190	2%	22,206	22,230	0%
Total net revenues from services rendered	241,075	274,855	279,773	16%	475,796	554,628	17%
OPERATING EXPENSES
Bonus related to management and advisory	(33,127)	(40,572)	(38,363)	16%	(64,871)	(78,935)	22%
Performance based compensation	(3,683)	(1,271)	(3,214)	(13)%	(5,033)	(4,485)	(11)%
Realized	(6,766)	(1,271)	(3,214)	(52)%	(8,116)	(4,485)	(45)%
Unrealized	3,083	–	–	N/A	3,083	–	N/A
Total compensation and benefits	(36,810)	(41,843)	(41,577)	13%	(69,904)	(83,420)	19%
Segment personnel expenses	(20,682)	(24,731)	(26,609)	29%	(40,807)	(51,340)	26%
Other general and administrative expenses	(17,423)	(19,298)	(19,085)	10%	(32,854)	(38,383)	17%
Placement fee amortization and rebates	(17,792)	(20,823)	(23,781)	34%	(38,807)	(44,604)	15%
Corporate center expenses	(78,484)	(70,234)	(75,927)	(3)%	(156,136)	(146,161)	(6)%
Total expenses	(171,191)	(176,928)	(186,979)	9%	(338,508)	(363,907)	8%
Operating profit	69,884	97,927	92,794	33%	137,288	190,721	39%
OTHER GP AND FINANCIAL INCOME AND EXPENSES
Investment Related Earnings (IRE)	11,064	3,498	1,155	(90)%	15,070	4,653	(69)%
Realized gain from GP investment income	13,576	6,093	8,719	(36)%	17,861	14,812	(17)%
Unrealized gain from GP investment income	(2,512)	(2,595)	(7,564)	201%	(2,791)	(10,159)	264%
Financial income	21,804	9,390	8,169	(63)%	36,227	17,559	(52)%
Realized gain from financial income	21,804	9,390	8,169	(63)%	36,227	17,559	(52)%
Unrealized gain from financial income	–	–	–	N/A	–	–	N/A
Leasing expenses	(3,722)	(3,891)	(4,452)	20%	(7,480)	(8,343)	12%
Other items	(5,165)	42,389	(11,460)	122%	(9,623)	30,929	N/A
Equity gain (loss)	(3,996)	885	262	N/A	(6,197)	1,147	N/A
Equity-based compensation	(6,994)	(5,753)	(8,492)	21%	(11,997)	(14,245)	19%
Management contract amortization	(3,471)	(5,596)	(5,286)	52%	(6,341)	(10,882)	72%
Non-operational expenses	(618)	(314)	(1,828)	196%	(873)	(2,142)	145%
Total Other items	8,902	40,608	(21,932)	N/A	8,786	18,676	113%
Profit before income taxes	78,785	138,535	70,862	(10)%	146,073	209,397	43%
(-) Income taxes	(12,012)	(29,197)	(18,299)	52%	(23,372)	(47,496)	103%
NET INCOME	66,773	109,338	52,563	(21)%	122,701	161,901	32%
(+) Non-operational expenses (including Income Tax effect)	422	292	1,811	329%	650	2,103	224%
(-) Contingent consideration adjustment related to acquisitions	(10,851)	(35,545)	(8,681)	(20)%	(18,992)	(44,226)	133%
(+) OCI adjustment	–	(23,007)	2,019	N/A	–	(20,988)	N/A
ADJUSTED NET INCOME	56,345	51,078	47,711	(15)%	104,360	98,789	(5)%
Attributable to the shareholders of the parent company	57,172	44,759	42,965	(25)%	105,791	87,724	(17)%
Attributable to non-controlling interests	(827)	6,319	4,746	N/A	(1,431)	11,065	N/A

Total net revenues from services rendered were R$279.8 million for the quarter ended June 30, 2026, up 16% year-over-year. This growth was driven by higher management fees in the period, resulting from the acquisitions of Verde and BACS, combined with organic fundraising primarily across the Global IP&S and Credit segments, partially offset by lower advisory fees and performance fees. Net revenues for the year-to-date period ended June 30, 2026, were R$554.6 million, up 17% when compared to the year-to-date period ended June 30, 2025.

Management fee revenues of R$252.2 million for the quarter ended June 30, 2026, up 29% year-

Earnings Release | Vinci Compass

over-year. Management fees for the year-to-date period ended June 30, 2026, were R$497.0 million, up 27% when compared to the year-to-date period ended June 30, 2025.

Performance fee revenues of R$7.3 million for the quarter ended June 30, 2026, down 12% year-over-year. Performance fee revenues for the year-to-date period ended June 30, 2026, were R$10.2 million, down 10% when compared to the year-to-date period ended June 30, 2025.

Advisory fee revenues of R$9.0 million for the quarter ended June 30, 2026, compared to R$26.2 million for the quarter ended June 30, 2025, a 65% decrease year-over-year. Advisory revenues for the year-to-date period ended June 30, 2026, were R$25.1 million, down 51% when compared to the year-to-date period ended June 30, 2025.

Other revenues of R$11.2 million for the quarter ended June 30, 2026, up 2% year-over-year. Other revenues for the year-to-date period ended June 30, 2026, were R$22.2 million, broadly flat when compared to the year-to-date period ended June 30, 2025.

Total expenses for the quarter ended June 30, 2026, of R$187.0 million, compared to R$171.2 million for the quarter ended June 30, 2025, an increase of 9% year-over-year. Total expenses for the year-to-date period ended June 30, 2026, were R$363.9 million, up 8% when compared to the year-to-date period ended June 30, 2025. This increase is primarily attributed to the acquisitions of Verde and BACS, as well as higher placement fees and rebates associated with business growth and distribution activities.

Bonus related to management and advisory fees of R$38.4 million for the quarter ended June 30, 2026, compared to R$33.1 million for the quarter ended June 30, 2025, a 16% increase year-over-year. Bonus related to management and advisory fees for the year-to-date period ended June 30, 2026, was R$78.9 million, up 22% year-over-year.

Performance based compensation of R$3.2 million for the quarter ended June 30, 2026, compared to R$3.7 million for the quarter ended June 30, 2025, a 13% decrease year-over-year. Performance based compensation for the year-to-date period ended June 30, 2026, was R$4.5 million, down 11% year-over-year.

Segment personnel expenses of R$26.6 million for the quarter ended June 30, 2026, compared to R$20.7 million for the quarter ended June 30, 2025, an increase of 29% year-over-year. Segment personnel expenses for the year-to-date period ended June 30, 2026, were R$51.3 million, up 26% year-over-year.

Corporate center expenses of R$75.9 million for the quarter ended June 30, 2026, compared to R$78.5 million for the quarter ended June 30, 2025, a 3% decrease year-over-year. Corporate center expenses for the year-to-date period ended June 30, 2026, were R$146.2 million, down 6% year-over-year.

Other general and administrative expenses of R$19.1 million for the quarter ended June 30, 2026, compared to R$17.4 million for the quarter ended June 30, 2025, an increase of 10% year-

Earnings Release | Vinci Compass

over-year. Other G&A expenses for the year-to-date period ended June 30, 2026, were R$38.4 million, up 17% year-over-year.

Placement fee amortization and rebates of R$23.8 million for the quarter ended June 30, 2026, up 34% year-over-year. Placement fee amortization and rebates for the year-to-date period ended June 30, 2026 totaled R$44.6 million, up 15% year-over-year.

Operating profit of R$92.8 million for the quarter ended June 30, 2026, compared to R$69.9 million for the quarter ended June 30, 2025, an increase of 33% year-over-year. Operating profit for the year-to-date period ended June 30, 2026 was R$190.7 million, up 39% compared to the year-to-date period ended June 30, 2025.

Investment Related Earnings (IRE), a result of the company’s GP investments in its proprietary private market funds, was R$1.2 million for the quarter ended June 30, 2026, down 90% year-over-year. IRE for the year-to-date period ended June 30, 2026 totaled R$4.7 million, down 69% year-over-year.

Financial income of R$8.2 million for the quarter ended June 30, 2026, down 63% year-over-year. Financial income for the year-to-date period ended June 30, 2026 was R$17.6 million, down 52% year-over-year.

Leasing expenses of R$4.5 million for the quarter ended June 30, 2026, compared to R$3.7 million for the quarter ended June 30, 2025, an increase of 20% year-over-year. Leasing expenses for the year-to-date period ended June 30, 2026 were R$8.3 million, up 12% year-over-year.

Other items of negative R$11.5 million for the quarter ended June 30, 2026, compared to negative R$5.2 million for the quarter ended June 30, 2025. This line comprises the income/(loss) generated by contingent consideration adjustment, financial income/(expenses) related to SPS, Compass and Verde acquisitions, Ares Convertible Preferred Shares, and other financial expenses.

Equity-based compensation of R$8.5 million for the quarter ended June 30, 2026, compared to R$7.0 million for the quarter ended June 30, 2025, an increase of 21% year-over-year. Equity-based compensation for the year-to-date period ended June 30, 2026 was R$14.2 million.

Profit before income taxes of R$70.9 million for the quarter ended June 30, 2026, compared to R$78.8 million in the same period of 2025, down 10% year-over-year. Profit before income taxes for the year-to-date period ended June 30, 2026 was R$209.4 million, up 43%.

Income taxes of R$18.3 million for the quarter ended June 30, 2026, compared to R$12.0 million for the quarter ended June 30, 2025. Income taxes for the year-to-date period ended June 30, 2026 were R$47.5 million.

Non-operational expenses of R$1.8 million for the quarter ended June 30, 2026. Non-operational expenses are comprised of expenses related to professional services rendered in connection with acquisitions.

Contingent consideration adjustment related to acquisitions, after tax, of negative R$8.7 million for the quarter ended June 30, 2026, compared to negative R$35.5 million in the previous quarter. Contingent

Earnings Release | Vinci Compass

consideration adjustments are related to the SPS, Compass and Verde acquisitions, and reflect changes in the fair value of earn-outs to be paid in stock due to variations in the VINP stock price in the period.

OCI adjustment of positive R$2.0 million for the quarter ended June 30, 2026. OCI comprises foreign exchange variations from the consolidation of subsidiaries whose functional currencies are not Brazilian reais, which are recognized directly in shareholders’ equity and do not affect profit or loss.

Adjusted net income of R$47.7 million for the quarter ended June 30, 2026, compared to R$56.3 million for the quarter ended June 30, 2025, a 15% decrease year-over-year. Adjusted net income for year-to-date 2026 was R$98.8 million, down 5% year-over-year.

Earnings Release | Vinci Compass

Supplemental Details

Assets Under Management (AUM) Rollforward

For the Three Months Ended June 30, 2026

In R$ millions	Global IP&S	Credit	Private Equity	Equities	Real Assets	Total
Beginning balance	263,503	36,813	14,975	16,086	15,427	346,803
(+/-) Capital Subscription / (capital return)	241	429	(93)	–	(109)	468
(+) Capital Subscription	241	542	–	–	28	811
(-) Capital Return	–	(113)	(93)	–	(137)	(343)
(+) Acquisitions	–	3,979	–	30	–	4,009
(+/-) Net Inflow / (outflow)	(5,694)	513	–	(64)	(5)	(5,250)
(+/-) FX Variation	(1,962)	(195)	(17)	(36)	(35)	(2,245)
(+/-) Appreciation / (depreciation)	17,877	964	(695)	(526)	(212)	17,409
Ending balance	273,965	42,503	14,170	15,490	15,066	361,195

For the Twelve Months Ended June 30, 2026

In R$ millions	Global IP&S	Credit	Private Equity	Equities	Real Assets	Total
Beginning balance	230,155	30,459	15,769	15,552	12,123	304,057
(+/-) Capital Subscription / (capital return)	235	401	(208)	–	2,180	2,608
(+) Capital Subscription	241	1,172	1	–	3,155	4,570
(-) Capital Return	(6)	(771)	(209)	–	(976)	(1,962)
(+) Acquisitions	14,458	4,495	–	651	–	19,603
(+/-) Net Inflow / (outflow)	9,802	5,556	–	(2,912)	(14)	12,433
(+/-) FX Variation	(11,868)	(1,209)	(108)	(268)	(229)	(13,682)
(+/-) Appreciation / (depreciation)	31,184	2,801	(1,282)	2,467	1,006	36,176
Ending balance	273,965	42,503	14,170	15,490	15,066	361,195

Earnings Release | Vinci Compass

Fee-Earning Assets Under Management (FEAUM) Rollforward

For the Three Months Ended June 30, 2026

In R$ millions	Global IP&S	Credit	Private Equity	Equities	Real Assets	Total
Beginning balance	262,178	36,232	12,287	16,036	12,703	339,435
(+/-) Capital Subscription / (capital return)	241	429	(93)	–	(109)	468
(+) Capital Subscription	241	542	–	–	28	811
(-) Capital Return	–	(113)	(93)	–	(137)	(343)
(+) Acquisitions	–	3,979	–	30	–	4,009
(+/-) Net Inflow / (outflow)	(5,770)	645	–	(65)	(5)	(5,196)
(+/-) FX Variation	(1,957)	(191)	(7)	(36)	(13)	(2,205)
(+/-) Appreciation / (depreciation)	17,852	958	(662)	(520)	(102)	17,525
Ending balance	272,544	42,051	11,524	15,444	12,473	354,036

For the Twelve months Ended June 30, 2026

In R$ millions	Global IP&S	Credit	Private Equity	Equities	Real Assets	Total
Beginning balance	228,773	29,908	12,710	15,502	12,026	298,920
(+/-) Capital Subscription / (capital return)	235	392	(208)	–	(494)	(75)
(+) Capital Subscription	241	1,163	–	–	482	1,886
(-) Capital Return	(6)	(771)	(208)	–	(976)	(1,960)
(+) Acquisitions	14,458	4,495	–	651	–	19,603
(+/-) Net Inflow / (outflow)	9,686	5,396	–	(2,901)	(14)	12,166
(+/-) FX Variation	(11,837)	(1,185)	(99)	(267)	(66)	(13,453)
(+/-) Appreciation / (depreciation)	31,229	3,045	(880)	2,459	1,021	36,874
Ending balance	272,544	42,051	11,524	15,444	12,473	354,036

Earnings Release | Vinci Compass

Investment Records – IP&S, Public Equities, Private Credit and Listed Funds

Fund	Segment	NAV^xvi (R$ millions)	2Q'26	YTD	12 M	24 M	Market Comparison	Index Rate
Vinci Total Return	Equities	228.2	(6.5)%	1.2%	12.3%	29.5%	IPCA + Yield IMA-B	IPCA + Yield IMA-B
Mosaico Strategy	Equities	871.3	(4.8)%	7.2%	20.5%	32.8%	IBOV	IBOV
Vinci Gas Dividendos FIA	Equities	342.1	(6.9)%	6.8%	21.8%	38.4%	IBOV	IBOV
Compass CRECE+	Equities	255.0	1.2%	9.9%	24.2%	54.1%	S&P/BMV IPC	N/A
Compass Crecimiento	Equities	367.4	6.4%	5.1%	56.2%	97.3%	S&P MERVAL	N/A
Compass Small Cap Chile	Equities	1,770.5	(0.6)%	(0.6)%	27.9%	58.1%	N/A	N/A
Vinci Crédito Imobiliário II	Credit	659.0	2.0%	5.6%	9.9%	21.1%	IPCA	IPCA + 6%
Vinci Energia Sustentável	Credit	479.4	1.3%	4.9%	11.3%	20.9%	IPCA	IPCA + 6%
Vinci Crédito Multiestratégia	Credit	294.0	2.8%	6.1%	12.2%	26.3%	CDI	IPCA + 5%
Compass Latam Corporate Debt Fund	Credit	5,577.6	2.9%	2.8%	7.6%	17.3%	CEMBI Broad Div	N/A
Compass Latam High Yield USD	Credit	1,810.6	3.6%	4.5%	7.8%	18.3%	CEMBI Broad Div HY	N/A
Compass I+LIQG	Credit	3,335.2	1.7%	3.6%	7.8%	19.1%	PIP Cetes 28D	N/A
Compass Credit Selection	Credit	1,387.2	3.4%	6.9%	15.0%	29.7%	CDI	N/A
Compass Yield 30	Credit	1,764.3	3.9%	7.5%	15.1%	30.3%	CDI	CDI
Compass Deuda Plus	Credit	573.7	1.5%	3.6%	7.6%	19.0%	N/A	N/A
Compass Renta Fija-B	Credit	698.9	1.1%	0.8%	3.1%	8.1%	CEMBI Broad Div	N/A
Vinci Multiestratégia FIM	Global IP&S	37.8	3.0%	6.0%	13.0%	25.2%	CDI	CDI
Atlas Strategy	Global IP&S	97.9	2.1%	4.5%	10.5%	23.9%	CDI	CDI
Vinci Valorem FIM	Global IP&S	610.5	3.4%	7.3%	14.4%	24.4%	IMA-B	IMA-B
Equilibrio Strategy	Global IP&S	515.7	2.5%	5.7%	11.6%	18.9%	IPCA	N/A
Vinci Retorno Real FIM	Global IP&S	85.6	3.0%	8.9%	16.1%	21.2%	IMA-B	IMA-B
VISC11	Real Assets (listed REIT)	3,044.9	(1.2)%	1.4%	11.7%	9.2%	IFIX	IPCA + 6%
VILG11	Real Assets (listed REIT)	1,405.9	(2.8)%	(1.1)%	20.4%	36.0%	IFIX	IPCA + 6%
VINO11	Real Assets (listed REIT)	386.4	(4.0)%	(2.9)%	3.9%	(14.6)%	IFIX	IPCA + 6%
VIUR11	Real Assets (listed REIT)	62.8	20.4%	13.7%	31.6%	30.5%	IFIX	IPCA + 6%
VCRI11	Real Assets (listed REIT)	126.2	1.5%	6.0%	11.9%	12.0%	IFIX	IPCA + X%
VICA11	Real Assets (REIT)	394.7	0.2%	0.3%	1.8%	5.0%	IFIX	CDI + 1%
VINCI FOF IMOBILIARIO FIM CP	Real Assets (REIT)	42.1	(1.7)%	1.6%	9.7%	16.6%	IFIX	IFIX
VIGT11	Real Assets (listed REIT)	441.5	4.9%	13.1%	40.2%	(22.9)%	N/A	N/A

Benchmark	2Q'26	YTD	12 M	24 M
CDI^xvii	3.3%	6.8%	14.8%	28.7%
IMA-B 5^xviii	2.5%	6.5%	12.1%	22.2%
IPCA^xix	1.4%	3.4%	4.6%	10.2%
IFIX^xx	(1.0)%	1.5%	10.0%	14.4%
IPCA + Yield IMA-B	3.7%	7.3%	13.0%	27.4%
IBOV^xxi	(8.2)%	6.8%	23.9%	38.8%
S&P/BMV IPC^xxii	(1.0)%	5.8%	20.6%	37.0%
S&P MERVAL^xxiii	5.7%	3.8%	54.7%	96.3%
CEMBI Broad Div^xxiv	3.3%	3.4%	8.1%	17.1%
CEMBI Broad Div HY^xxv	3.9%	5.2%	9.8%	19.9%
PIP Cetes 28D^xxvi	1.7%	3.4%	7.6%	18.7%

Earnings Release | Vinci Compass

Investment Records – Closed End Private Markets funds^xxvii

Fund	Segment	Vintage year	Committed Capital (R$mm)	Invested Capital (R$mm)	Realized or Partially Realized (R$mm)	Unrealized (R$mm)	Total Value (R$mm)	Gross MOICⁱ (BRL)	Gross MOIC (USD)	Gross IRRⁱⁱ (BRL)	Gross IRR (USD)
Fund 1	Private Equity	2004	1,415	1,206	5,131	54	5,185	4.3x	4.0x	71.5%	77.2%
VCP II	Private Equity	2011	2,200	2,700	2,039	1,661	3,700	1.4x	0.7x	3.9%	(3.5%)
VCP III	Private Equity	2018	4,000	2,572	318	4,449	4,767	1.8x	1.7x	15.6%	13.4%
VCP IV	Private Equity	2022	3,879	1,177	–	1,588	1,588	1.3x	1.3x	44.9%	50.1%
VCP Strategyⁱⁱⁱ	Private Equity		11,494	7,655	7,488	7,752	15,240	2.0x	1.8x	61.3%	67.3%
NE Empreendedor^iv	Private Equity	2003	36	13	26	–	26	2.1x	2.6x	22.0%	30.5%
Nordeste III	Private Equity	2017	240	134	294	20	314	2.3x	1.8x	20.0%	13.4%
VIR IV	Private Equity	2020	1,000	754	188	918	1,106	1.3x	1.6x	20.3%	22.5%
VIR Strategy^v	Private Equity		1,276	901	507	939	1,446	1.7x	1.6x	21.1%	26.0%
SPS I	Credit	2018	128	207	361	18	379	2.3x	1.8x	25.6%	19.2%
SPS II	Credit	2020	671	1,091	1,217	581	1,798	2.2x	2.3x	22.5%	23.0%
SPS III	Credit	2021	1,071	1,745	988	1,561	2,550	2.4x	2.4x	23.9%	24.2%
SPS IV	Credit	2025	1,561	436	13	468	481	2.0x	2.1x	23.3%	32.1%
SPS Strategy^vi	Credit		3,431	3,478	2,579	2,629	5,208	2.2x	2.2x	23.4%	23.0%
MAV I	Credit	2022	165	165	185	64	249	1.5x	1.5x	19.3%	21.8%
MAV II	Credit	2023	205	205	71	205	276	1.3x	1.5x	19.4%	16.8%
MAV III	Credit	2025	125	167	24	170	193	N.M.	N.M.	N.M.	N.M.
MAV IV	Credit	2026	313	313	7	314	321	N.M.	N.M.	N.M.	N.M.
MAV Strategy^vii	Credit		808	850	287	753	1,039	1.4x	1.5x	19.4%	19.0%
Lacan Florestal I	Real Assets	2012	253	253	255	315	571	2.3x	1.3x	10.6%	2.8%
Lacan Florestal II	Real Assets	2016	356	356	125	566	691	1.9x	1.5x	10.4%	6.1%
Lacan Florestal III	Real Assets	2020	502	465	–	647	647	1.4x	1.4x	11.1%	10.4%
Lacan Florestal IV	Real Assets	2023	260	216	–	274	274	1.3x	1.4x	21.6%	27.3%
Lacan Strategy^viii	Real Assets		1,371	1,290	380	1,802	2,182	1.7x	1.4x	12.6%	6.2%
FIP Transmissão^ix	Real Assets	2017	211	104	367	9	375	3.6x	2.7x	55.5%	40.4%
VIAS^x	Real Assets	2021	386	350	–	528	528	1.5x	1.5x	13.7%	13.1%
VICC^xi	Real Assets	2022	1,784	151	–	169	169	1.1x	1.2x	7.7%	14.2%
VFDL^xii	Real Assets	2021	422	349	40	416	457	1.3x	1.3x	10.1%	10.0%
Vinci Credit Infra^xiii	Credit	2022	1,848	1,451	96	1,649	1,745	1.2x	1.2x	N.M.	N.M.

Earnings Release | Vinci Compass

Shareholder Dividends & Share Summary

($ in thousands)	3Q'24	4Q'24	1Q'25	2Q'25	3Q'25	4Q'25	1Q’26	2Q’26
Adjusted Distributable Earnings (R$)	57,104	73,946	62,306	75,759	73,092	81,288	62,237	63,317
Adjusted Distributable Earnings (US$)^xli	9,872	12,804	11,027	13,964	13,645	15,605	12,702	12,424
Adjusted DE per Common Share (US$)^xlii	0.19	0.20	0.17	0.22	0.22	0.24	0.19	0.19
Actual Dividend per Common Share^xliii	0.16	0.15	0.15	0.15	0.15	0.17	0.17	0.17

VINP Shares	3Q'24	4Q'24	1Q'25	2Q'25	3Q'25	4Q'25	1Q’26	2Q’26
Shares Repurchased
# of Shares	374,834	607,643	683,148	173,762	-	-	-	-
Average Cost (US$/share)	10.38	10.28	10.07	9.47	-	-	-	-
Capital Deployed (US$)	3,890,849	6,246,577	6,879,698	1,645,210	-	-	-	-
Class B	14,466,239	14,466,239	14,466,239	14,466,239	14,466,239	14,466,239	14,466,239	14,466,239
Class A^xliv	38,404,375	49,580,116	48,896,968	48,778,420	48,778,420	50,955,859	50,955,859	51,184,744
Common Shares	52,870,614	64,046,355	63,363,207	63,244,659	63,244,659	65,422,098	65,422,098	65,650,983

Vinci Compass generated R$0.96 or US$0.19 of Adjusted Distributable Earnings per common share for the second quarter of 2026. The company declared a quarterly dividend of US$0.17 per common share to record holders as of August 25, 2026; payable on September 9, 2026.

Common Shares Outstanding as of quarter end of 65,650,983 shares.

There were no common shares repurchased in the quarter and as of June 30, 2026, there was no remaining authorization for the share repurchase plan.

Earnings Release | Vinci Compass

Reconciliation and Disclosures

Non-GAAP Reconciliation

(R$ thousands, unless mentioned)	2Q'25	1Q'26	2Q'26	2Q'25 YTD	2Q'26 YTD

OPERATING PROFIT	69,884	97,927	92,794	137,288	190,721
(-) Net revenue from realized performance fees	(17,054)	(2,890)	(7,345)	(20,131)	(10,235)
(-) Net revenue from unrealized performance fees	8,711	–	–	8,711	–
(+) Compensation allocated in relation to performance fees	3,683	1,271	3,214	5,033	4,485
FEE RELATED EARNINGS (FRE)	65,224	96,308	88,663	130,901	184,971

OPERATING PROFIT	69,884	97,927	92,794	137,288	190,721
(-) Net revenue from management fees	(195,569)	(244,858)	(252,191)	(391,098)	(497,049)
(-) Net revenue from advisory	(26,220)	(16,067)	(9,047)	(51,073)	(25,114)
(-) Other revenues	(10,944)	(11,040)	(11,190)	(22,206)	(22,230)
(+) Bonus related to management and advisory	33,127	40,572	38,363	64,871	78,935
(+) Personnel expenses	20,682	24,731	26,609	40,807	51,340
(+) Other general and administrative expenses	17,423	19,298	19,085	32,854	38,383
(+) Placement fee amortization and rebates	17,792	20,823	23,781	38,807	44,604
(+) Corporate center expenses	78,484	70,234	75,927	156,136	146,161
PERFORMANCE RELATED EARNINGS (PRE)	4,660	1,619	4,131	6,387	5,750

OPERATING PROFIT	69,884	97,927	92,794	137,288	190,721
(-) Net revenue from unrealized performance fees	8,711	–	–	8,711	–
(+) Compensation allocated in relation to unrealized performance fees	(3,083)	–	–	(3,083)	–
(+) Realized gain from GP investment income	13,576	6,093	8,719	17,861	14,812
SEGMENT DISTRIBUTABLE EARNINGS	89,088	104,020	101,513	160,777	205,533

NET INCOME	66,773	109,338	52,563	122,701	161,901
(-) Net revenue from unrealized performance fees	8,711	–	–	8,711	–
(+) Income tax from unrealized performance fees	(1,004)	–	–	(1,004)	–
(+) Compensation allocated in relation to unrealized performance fees	(3,083)	–	–	(3,083)	–
(-) Unrealized gain from GP investment income	2,512	2,595	7,564	2,791	10,159
(+) Income tax on unrealized gain from GP investment income	(2,672)	(90)	(37)	(1,978)	(127)
(-) Unrealized gain from financial income	–	–	–	–	–
(+) Income tax on unrealized gain from financial income	–	–	–	–	–
(-) Contingent consideration (earn-out) gain (loss)^xlv	(12,932)	(42,895)	(10,292)	(22,478)	(53,187)
(+) Income tax on contingent consideration	2,081	7,350	1,611	3,486	8,961
(+) Depreciation and amortization	6,250	8,361	8,092	12,481	16,453
(+) Equity-based compensation	4,333	5,753	5,009	9,336	10,762
(-) Income Taxes on Equity-based compensation	371	244	1,096	254	1,340
(+) Equity gain (loss)	3,996	(885)	(262)	6,197	(1,147)
(+) Dividends received	–	2,479	2,244	–	4,723
(+) Non-operational expenses including income tax related to realized expense^xlvi	422	292	1,811	650	2,103
(+) OCI Adjustment^xlvii	–	(23,007)	2,019	–	(20,988)
(-) Minority Interest	–	(7,298)	(8,101)	–	(15,399)
ADJUSTED DISTRIBUTABLE EARNINGS	75,759	62,237	63,317	138,065	125,554

TOTAL NET REVENUE FROM SERVICES RENDERED	241,075	274,855	279,773	475,796	554,628
(-) Net revenue from realized performance fees	(17,054)	(2,890)	(7,345)	(20,131)	(10,235)
(-) Net revenue from unrealized performance fees	8,711	–	–	8,711	–
NET REVENUE FROM MANAGEMENT FEES AND ADVISORY	232,733	271,966	272,428	464,377	544,394

Earnings Release | Vinci Compass

Balance Sheet Results

Assets	03/31/2026	6/30/2026
Current assets
Cash and cash equivalents	208,545	224,968
Cash and bank deposits	106,053	92,426
Financial instruments at fair value through profit or loss	84,671	110,309
Financial instruments at amortized cost	17,821	22,233
Financial instruments at fair value through profit or loss	755,707	852,972
Trade receivables	190,973	211,615
Sub-leases receivable	-	-
Taxes recoverable	20,011	20,402
Other assets	76,954	84,890
Total current assets	1,252,190	1,394,847

Non-current assets
Financial instruments at fair value through profit or loss	883,744	888,928
Financial instruments at amortized cost	5,741	5,751
Trade receivables	27,384	27,451
Taxes recoverable	3,003	2,763
Deferred taxes	39,873	40,544
Other receivables	37,687	34,524
	997,432	999,961

Investments accounted for using the equity method	69,903	71,969
Judicial deposits	49,655	49,869
Property and equipment	71,456	72,079
Right of use - Leases	134,225	127,571
Intangible assets	1,318,733	1,372,438
Total non-current assets	2,641,404	2,693,887

Total Assets	3,893,594	4,088,734

Earnings Release | Vinci Compass

Liabilities and equity	03/31/2026	6/30/2026
Current liabilities
Trade payables	13,692	14,102
Financial instruments at fair value through profit or loss	29,508	–
Deferred Revenue	39,843	–
Leases	57,115	29,357
Accounts payable	41,543	38,184
Labor and social security obligations	40,858	101,408
Loans and Financing	14,295	163,582
Taxes and contributions payable	9,706	42,895
Total current liabilities	246,560	389,528

Non-current liabilities
Accounts payable	–	–
Leases	124,430	118,854
Labor and social security obligations	7,635	3,525
Loans and Financing	845,529	691,183
Deferred taxes	3,900	3,275
Provision for contingencies	50,136	50,285
Retirement plans liabilities	528,814	678,810
	1,560,444	1,545,932

Total liabilities	1,807,004	1,935,460

Equity
Share capital	19	19
Additional paid-in capital	2,236,406	2,263,114
Treasury shares	(306,608)	(293,488)
Retained Earnings	138,344	131,586
Other reserves	(59,633)	(52,715)
	2,008,528	2,048,516

Non-controlling interests in the equity of subsidiaries	78,062	104,758

Total equity	2,086,590	2,153,274

Total liabilities and equity	3,893,594	4,088,734

Earnings Release | Vinci Compass

Forward-Looking Statements

This earnings release contains forward-looking statements that can be identified by the use of words such as “anticipate,” “believe,” “could,” “expect,” “should,” “plan,” “intend,” “estimate” and “potential,” among others. By their nature, forward-looking statements are necessarily subject to a high degree of uncertainty and involve known and unknown risks, uncertainties, assumptions and other factors because they relate to events and depend on circumstances that will occur in the future whether or not outside of our control. Such factors may cause actual results, performance or developments to differ materially from those expressed or implied by such forward-looking statements and there can be no assurance that such forward-looking statements will prove to be correct. The forward-looking statements included herein speak only as at the date of this press release and we do not undertake any obligation to update these forward-looking statements. Past performance does not guarantee or predict future performance. Moreover, neither we nor our affiliates, officers, employees and agents undertake any obligation to review, update or confirm expectations or estimates or to release any revisions to any forward-looking statements to reflect events that occur or circumstances that arise in relation to the content of this press release. Further information on these and other factors that could affect our financial results is included in filings we have made and will make with the U.S. Securities and Exchange Commission from time to time.

Earnings Release | Vinci Compass

ⁱ “Fee Related Revenues” is a measure that we use to assess our ability to generate profits from our fund management and advisory business without measuring for the outcomes from funds above their respective benchmarks. We calculate Net Revenue from Fund Management and Advisory as net revenue from services rendered less (a) net revenue from realized performance fees and less (b) net revenue from unrealized performance fees.

ⁱⁱ “Fee related earnings”, or “FRE”, is a metric to monitor the baseline performance of, and trends in, our business, in a manner that does not include performance fees, investment income and expenses that do not arise from our normal course of operations. FRE is calculated as operating profit, less (a) net revenue from realized performance fees, less (b) net revenue from unrealized performance fees, plus (c) share-based payments plus (d) compensation allocated in relation to performance fees plus (e) non-operational expenses, which are comprised of expenses relating to professional services rendered in connection with acquisitions and our international corporate organization.

ⁱⁱⁱ “FRE Margin” is calculated as FRE divided by the sum of net revenue from fund management and net revenue from advisory services.

^iv “FRE per share” is calculated considering the number of outstanding shares at the end of the current quarter. Full-year values are calculated as the sum of the last four quarters.

^v “Performance Related Earnings”, or “PRE”, is a performance measure that we use to assess our ability to generate profits from revenue that relies on outcomes from funds above their respective benchmarks. We calculate PRE as operating profit less (a) net revenue from fund management, less (b) net revenue from advisory services, plus (c) personnel and profit-sharing expenses, plus (d) other general and administrative expenses, less (e) compensation in relation to performance fees.

^vi “PRE Margin” is calculated as PRE divided by net revenue from performance fees.

^vii “Segment Distributable Earnings” is Vinci Compass’ segment profitability measure used to make operating decisions and assess performance across the company’s segments. Segment Distributable Earnings is calculated as operating profit less (a) net revenue from unrealized performance fees, plus (b) compensation allocated in relation to unrealized performance fees, plus (c) realized gain from GP investment income.

^viii “Other items” comprise the income/(loss) generated by financial income/(expenses) related to acquisitions, Ares Convertible Preferred Shares and other financial expenses.

^ix “Non-operational expenses” are composed by expenses related to professional services to matters related to acquisitions.

^x Minority interest comprises the portion of earnings attributable to the non-controlling interest, following Vinci Compass’ acquisitions of controlling stakes in the Verde and BACS transactions. Therefore, results are fully consolidated in Fee Related Earnings (FRE), and the non-controlling interest is deducted prior to arriving at Distributable Earnings (DE) and Adjusted Distributable Earnings (Adjusted DE).

^xi “Distributable Earnings”, or “DE”, is used as a reference point by our board of directors to assess our performance and capabilities to distribute dividends to our shareholders. Distributable Earnings is calculated as profit for the year, less (a) net revenue from unrealized performance fees, plus (b) income taxes from unrealized performance fees, plus (c) compensation allocated in relation to unrealized performance fees, less (d) unrealized gain from investment income, plus (e) income taxes on unrealized gain from investment income, plus (f) share-based payments, plus (g) income taxes on share-based payments, plus (h) depreciation and amortization, except for depreciation and amortization relating to each segment’s investments, less (i) contingent consideration (earn-out) gain (loss) (after tax).

^xii “DE Margin” is calculated as Distributable Earnings divided by sum of net revenue from fund management, net revenue from performance fees, net revenue from advisory services, net revenue from other revenues and realized gain from investment income.

^xiii “Adjusted Distributable Earnings”, or “Adjusted DE”, is used as a reference point by our board of directors for determining the amount of earnings available to distribute to shareholders as dividends. Adjusted Distributable Earnings is calculated as Distributable Earnings, plus expenses relating to professional services rendered in connection with acquisitions, our business combination with Compass and our international corporate organization (including income tax related to realized expense).

^xiv “Adjusted DE Margin” is calculated as Adjusted Distributable Earnings divided by the sum of net revenue from fund management, net revenue from performance fees, net revenue from advisory services, net revenue from other revenues and realized gain from investment income.

^xv “Adjusted DE per share” is calculated considering the number of outstanding shares at the end of the current quarter. Full-year values are calculated as the sum of the last four quarters.

Earnings Release | Vinci Compass

^xvi NAV is the net asset value of each fund. For listed vehicles, the NAV represents the Market valuation of the fund ex-dividends.

^xvii CDI is an average of interbank overnight rates in Brazil (daily average for the period).

^xviii IMAB is composed by government bonds indexed to IPCA. IMAB 5 also includes government bonds indexed to IPCA with up to 5 Years in duration.

^xix IPCA is a broad consumer price index measured by the IBGE.

^xx IFIX is an index composed by listed REITs in the Brazilian stock Market.

^xxi Brazil stock market most relevant index.

^xxii S&P/BMV IPC seeks to measure the performance of the largest and most liquid stocks listed on the Mexican Stock Market.

^xxiii S&P MERVAL Index, Argentina’s flagship index, seeks to measure the performance of the largest, most liquid stocks trading on the Argentinian Stock Market.

^xxiv CEMBI Broad Div tracks the performance of US dollar-denominated bonds issued by emerging market corporate entities.

^xxv The J.P. Morgan CEMBI Broad Diversified HY index tracks liquid, US Dollar emerging market fixed and floating-rate debt instruments issued by corporate, sovereign, and quasi-sovereign entities.

^xxvi PiP Cetes 28d is an index that invests in Cetes 28-day securities. Cetes are Treasury Certificates issued by the Mexican government.

^xxvii Track record information is presented throughout this release on a pro forma basis and in local currency,

excluding PIPE investments, a strategy that will be discontinued in VCP III.

^xxviii “MOIC” means multiple on invested capital, a ratio intended to represent how much value an investment has returned, and is calculated as realized value plus unrealized value, divided by the total amount invested, gross of expenses and fees.

^xxix “IRR” means the internal rate of return, which is a discount rate that makes the net present value of all cash flows equal to zero in a discounted cash flow analysis.

^xxx Committed capital for VCP III and VCP IV consider amounts of co-investments. Returns, however, consider only the amounts invested to the main funds. Track record presented for the VCP strategy as of 1Q’26, due to fund’s administrator timeline to disclose the quarterly markup of the fund.

^xxxi Performance information for Nordeste Empreendedor (“NE I”) comprises only the four (out of seven) investments invested, managed and divested by a team led by Jose Pano (collectively, the ”Participating Investments”) while they were employed by NE I’s manager (the “NE I Manager”), an entity not affiliated with the manager or Vinci Compass. Information herein pertaining to any investments made by NE I manager has not been prepared by NE I manager and NE I manager assumes no responsibility for the accuracy or completeness of any such information.

Earnings Release | Vinci Compass

^xxxii Track record for VIR strategy is presented as of 1Q’26, due to fund’s administrator timeline to disclose the quarterly markup of the fund.

^xxxiii Track record for Vinci SPS strategy is presented as of 2Q’26.

^xxxiv Track record for MAV strategy is presented as of 2Q’26.

^xxxv Track record for Lacan strategy is presented as of 2Q’26.

^xxxvi Track record for FIP Infra is presented as of 2Q’26.

^xxxvii Track record for VIAS is presented as of 2Q’26.

^xxxviii Total commitments for VICC are presented as of 2Q’26.

^xxxix Track record for VFDL is presented as of 2Q’26.

^xl Track record for Vinci Credit Infra is presented as of 2Q’26.

^xli US$ Distributable Earnings was calculated considering the exchange rate from USD to BRL of 5.0963, as of August 10, 2026, when dividends were approved by our Board of Directors.

^xlii Per Share calculations are based on end of period Participating Common Shares.

^xliii Actual dividends per common share are calculated considering the share count as of the applicable record date.

^xliv As of June 30, 2026, Public Float was comprised of 16,029,238 Class A common shares.

^xlv Contingent consideration adjustment (after-tax) reflects the change in earn out’s fair value to be paid in stock, due to variation in the stock price in the period.

^xlvi Non-operational expenses are comprised of expenses related to professional services rendered in connection with acquisitions.

^xlvii OCI comprises foreign exchange variations from the consolidation of subsidiaries whose functional currencies are not Brazilian reais, which are recognized directly in shareholders’ equity (other comprehensive income) and do not affect profit or loss.

Earnings Release | Vinci Compass

EXHIBIT 99.3

1 August 11, 2026 Second Quarter 2026 Earnings Presentation

2 Disclaimer This presentation contains forward - looking statements that can be identified by the use of words such as “anticipate,” “believe,” “could,” “expect,” “should,” “plan,” “intend,” “estimate” and “potential,” among others . By their nature, forward - looking statements are necessarily subject to a high degree of uncertainty and involve known and unknown risks, uncertainties, assumptions and other factors because they relate to events and depend on circumstances that will occur in the future whether or not outside of our control . Such factors may cause actual results, performance or developments to differ materially from those expressed or implied by such forward - looking statements and there can be no assurance that such forward - looking statements will prove to be correct . Accordingly, you should not place undue reliance on forward - looking statements . The forward - looking statements included herein speak only as at the date of this presentation and we do not undertake any obligation to update these forward - looking statements . Past performance does not guarantee or predict future performance . Moreover, neither we nor our affiliates, officers, employees and agents undertake any obligation to review, update or confirm expectations or estimates or to release any revisions to any forward - looking statements to reflect events that occur or circumstances that arise in relation to the content of the presentation . Further information on these and other factors that could affect our financial results is included in filings we have made and will make with the U . S . Securities and Exchange Commission (the “SEC”) from time to time, including in the section titled “Risk Factors” in our latest fillings with the SEC . These documents are available on the SEC Filings section of the investor relations section of our website at : https : //ir . vincicompass . com/financials/sec - filings . We have prepared this presentation solely for informational purposes . The information in this presentation does not constitute or form part of, and should not be construed as, an offer or invitation to subscribe for, underwrite or otherwise acquire, any of our securities or securities of our subsidiaries or affiliates, not should it or any part of it form the basis of, or be relied on, in connection with any contract to purchase or subscribe for any of our securities or securities of any of our subsidiaries or affiliates, nor shall it or any part of it form the basis of, or be relied on, in connection with any contract or commitment whatsoever . This presentation also includes certain non - GAAP financial information . We believe that such information is meaningful and useful in understanding the activities and business metrics of our operations . We also believe that these non - GAAP financial measures reflect an additional way of viewing aspects of our business that, when viewed with our International Financial Reporting Standards (“IFRS”) results, as issued by the International Accounting Standards Board, provide a more complete understanding of factors and trends affecting our business . Further, investors regularly rely on non - GAAP financial measures to assess operating performance and such measures may highlight trends in our business that may not otherwise be apparent when relying on financial measures calculated in accordance with IFRS . We also believe that certain non - GAAP financial measures are frequently used by securities analysts, investors and other interested parties in the evaluation of public companies in our industry, many of which present these measures when reporting their results . The non - GAAP financial information is presented for informational purposes and to enhance understanding of the IFRS financial statements . The non - GAAP measures should be considered in addition to results prepared in accordance with IFRS, but not as a substitute for, or superior to, IFRS results . As other companies may determine or calculate this non - GAAP financial information differently, the usefulness of these measures for comparative purposes is limited . A reconciliation of such non - GAAP financial measures to the nearest GAAP measure is included in this presentation .

3 0.17 Quarterly Dividend US$ 53 bn Capital Formation & Appreciation 2Q’26 LTM R$ Second Quarter 2026 Highlights R$53 billion of capital formation and appreciation in the 2Q’26 LTM and R$13 billion in the 2 Q’26 , with highlights to Global IP&S, Credit and Real Assets segments See notes and definitions at end of document 89 mm FRE 2Q’26 + 36 % YoY R$ + 31 % YoY AuM 2Q’26 FRE per share¹ 2Q’26 R$ 1.35 Vinci Compass completed the strategic combination with BACS Asset Management , adding R$4.0 billion in AuM and building a scaled asset management platform in Argentina Vinci Compass announced the acquisition of Navi Real Estate , adding R$0.8 billion in AuM across REITs and closed - end funds and entering a new growth channel for Multi - strategy Real Estate products in Brazil 361 bn R$ + 19 % YoY

4 Vinci Compass announces the acquisition of Navi’s Real Estate platform expanding its Multi - strategy and Residential presence Notes: As of June 30, 2026; Numbers may not add up due to rounding; ¹Pro forma combined AuM as of June 30, 2026. Navi’s Real Estate Platform Strategic Rationale Multi - strategy ~R$600 mm Flexible allocation across Real Estate cycles: listed vehicles investing in REITs and Real Estate Credit (MBS) Residential ~R$200 mm Scaling Multi - strategy Real Estate R$150 mm Vinci Compass Multi - strategy ~R$750 mm Combined Multi - strategy¹ Greater scale in the REIT market, better positioned for follow - on offerings in favorable markets Deeper footprint Perpetual and long - term lock - up capital, enhancing fee quality Durable fee base High - quality LatAm franchises: strategic, accretive and complementary LatAm consolidator Residential Real Estate in Brazil: income - generating assets or development projects ~R$800 mm in AuM Across Multi - strategy and Residential Real Estate, including 4 REITs listed on B3 or CETIP ~R$600 mm Navi RE Multi - strategy

5 Financial Highlights

6 ∆ YoY(%) 2Q'26 YTD 2Q'25 YTD ∆ YoY(%) 2Q'26 1Q'26 2Q'25 (R$ thousands, unless mentioned) 27% 497,049 391,098 29% 252,191 244,858 195,569 Net revenue from management fees (51)% 25,114 51,073 (65)% 9,047 16,067 26,220 Net revenue from advisory fees 0% 22,230 22,206 2% 11,190 11,040 10,944 Other revenues 17% 544,393 464,377 17% 272,428 271,965 232,733 Total Fee Related Revenues 26% (51,340) (40,807) 29% (26,609) (24,731) (20,682) Segment personnel expenses 17% (38,383) (32,854) 10% (19,085) (19,298) (17,423) Other G&A expenses 15% (44,604) (38,807) 34% (23,781) (20,823) (17,792) Placement Fee Amortization and Rebates (6)% (146,161) (156,136) (3)% (75,927) (70,234) (78,484) Corporate center expenses 22% (78,935) (64,871) 16% (38,363) (40,572) (33,127) Bonus compensation related to management and advisory 8% (359,422) (333,476) 10% (183,765) (175,657) (167,509) Total Fee Related Expenses 41% 184,971 130,901 36% 88,663 96,308 65,224 FEE RELATED EARNINGS (FRE) 34.0% 28.2% 32.5% 35.4% 28.0% FRE Margin (%) 37% 2.82 2.07 31% 1.35 1.47 1.03 FRE per share¹ (R$/share) (10)% 10,235 11,419 (12)% 7,345 2,890 8,342 Net revenue from performance fees (11)% (4,485) (5,033) (13)% (3,214) (1,271) (3,683) Performance based compensation (10)% 5,750 6,387 (11)% 4,131 1,619 4,660 PERFORMANCE RELATED EARNINGS (PRE) 56.2% 55.9% 56.2% 56.0% 55.9% PRE Margin (%) (17)% 14,812 17,861 (36)% 8,719 6,093 13,576 (+) Realized GP investment income 264% (10,159) (2,791) 201% (7,564) (2,595) (2,512) (+) Unrealized GP investment income (69)% 4,653 15,070 (90)% 1,155 3,498 11,064 INVESTMENT RELATED EARNINGS (IRE) N/A – 8,711 N/A – – 8,711 ( - ) Unrealized performance fees N/A – (3,083) N/A – – (3,083) (+) Unrealized performance compensation 264% 10,159 2,791 201% 7,564 2,595 2,512 ( - ) Unrealized GP investment income 28% 205,533 160,777 14% 101,513 104,020 89,088 SEGMENT DISTRIBUTABLE EARNINGS 36.1% 32.0% 35.2% 37.0% 33.8% Segment DE Margin (%) (9)% 5,571 6,140 1% 2,806 2,765 2,779 (+) Depreciation and amortization (52)% 17,559 36,227 (63)% 8,169 9,390 21,804 (+) Realized financial income 12% (8,343) (7,480) 20% (4,452) (3,891) (3,722) ( - ) Leasing expenses 21% (42,006) (34,762) 1% (20,972) (21,034) (20,758) ( - ) Other items² 145% (2,142) (873) 196% (1,828) (314) (618) ( - ) Non - operational expenses³ 65% (37,322) (22,614) 18% (15,629) (21,693) (13,236) ( - ) Income taxes (excluding related to unrealized fees and income) N/A (15,399) – N/A (8,101) (7,298) – ( - ) Minority Interest ⁴ (10)% 123,451 137,415 (18)% 61,506 61,945 75,337 DISTRIBUTABLE EARNINGS (DE) 21.0% 25.5% 20.7% 21.3% 26.4% DE Margin (%) (13)% 1.88 2.17 (21)% 0.94 0.95 1.19 DE per share (R$/share)⁵ 224% 2,103 650 329% 1,811 292 422 (+) Non - operational expenses (including Income Tax effect) (9)% 125,554 138,065 (16)% 63,317 62,237 75,759 ADJUSTED DISTRIBUTABLE EARNINGS⁶ 21.4% 25.6% 21.3% 21.4% 26.6% Adjusted DE Margin (%) (12)% 1.92 2.18 (19)% 0.96 0.95 1.20 Adjusted DE per share 7 (R$/share) See notes and definitions at end of document Second Quarter 2026 Segment Earnings

7 78% 18% 8% (1)% (2)% Capital Formation & Appreciation 2Q’26 LTM Global IP&S Credit Real Assets Equities Private Equity 230 264 274 30 37 43 16 16 15 12 15 15 16 15 14 304 347 361 2Q'25 1Q'26 2Q'26 Global IP&S Credit Equities Real Assets Private Equity Total Assets Under Management and Advisory AuM 2Q’26 vs 1Q’26 vs. 2Q’25 ( R$bn ) • Total assets under management and advisory (AuM¹) of R$361.2 billion, up 19% year - over - year, driven by capital formation and appreciation across Global IP&S, Credit and Real Assets and the acquisitions of Verde and BACS • AuM growth of 4% in the quarter was pushed by portfolio appreciation across Global IP&S and Credit, as well as the acquisition of BACS. The quarter was negatively impacted by FX variation, capital returns in TPD Alternative and outflows in TPD Liquid • Capital subscriptions of R$0.8 billion in the quarter across SPS IV, MAV IV and Lacan IV, new vintages currently in the fundraising phase R$53.2 billion See notes and definitions at end of document

8 Vinci Compass recognizes the performance revenue according to IFRS 15. Unrealized performance fees are recognized only when i s h ighly probable that the revenue will not be reversed in the Income Statement. The fund FIP Infra Transmissão in Infrastructure had R$1.7 million as of the end of the second quarter of 2026 booked as unre ali zed performance fees in the company’s balance sheet. Accrued performance fees shown for Private Equity funds of R$70.2 million, Credit funds of R$52.5 million and Real Assets funds of R$4.8 million, as o f t he end of the second quarter of 2026, have not been booked as unrealized performance fees in the company’s balance sheet. Additional Capital Detail 54% 41% 5% • Total performance fee eligible AUM (PEAUM) of R$45.4 billion in the 2Q’26 • Our PEAUM is distributed across three different types of indexes: Preferred Return with Catch - Up¹, Preferred Return² and Hurdle³ • Gross accrued performance fees of R$129.2 million in the 2Q’26 Performance Eligible AUM R$129 mm 24% 22% 20% 19% 15% Private Equity Credit Equities Global IP&S Real Assets Gross Accrued Performance Fees R$45 bn

9 Fee Related Revenues Management fees were R$252.2 million in the 2Q’26, up 29% year - over - year. The increase was driven by inorganic growth from the Verde and BACS transactions and organic growth across Credit and Global IP&S Fee Related Revenues 2Q’26 vs. 2Q’25 ( R$mm ) Fee Related Revenues 2Q’26 YTD vs. 2Q’25 YTD ( R$mm ) Advisory fees totaled R$9.0 million in the 2Q’26, down 65% year - over - year. Upfront fees charged by Third Party Distribution Alternative business vary based on the timing of commitments. In addition, revenues from the Corporate Advisory segment declined due to quieter deal activity amid a high - interest rate environment with electoral uncertainties Fee Related Revenues of R$544.4 million in the 2Q’26 YTD, up 17% YoY. The growth was driven by Verde and BACS acquisitions and continued fundraising momentum across different countries and strategies +17% +17% 196 252 26 9 11 11 233 272 2Q'25 2Q'26 Management fees Advisory fees Other revenues 391 497 51 25 22 22 464 544 2Q'25 YTD 2Q'26 YTD Management fees Advisory fees Other revenues

10 14 9 (3) (8) 11 1 2Q'25 2Q'26 65 89 2Q'25 2Q'26 5 4 2Q'25 2Q'26 Financial Metrics 2Q’26 overview Fee Related Earnings (FRE) of R$88.7 million and R$1.35/share • FRE growth was driven by higher management fees, reflecting the contribution of Verde and BACS, as well as organic growth across Credit and Global IP&S, with FRE margin at 33% Performance Related Earnings (PRE) of R$4.1 million and R$0.06/share • Realized performance fees in Credit, Equities and Global IP&S segments. The year - over - year comparison was impacted by higher performance fees in Equities in the 2Q’25, supported by stronger local stock market performance in the period Investment Related Earnings (IRE) of R$1.2 million and R$0.02/ share Fee Related Earnings (FRE) (R$mm) +36% 33% 28% 1.03 1.35 (11)% Performance Related Earnings (PRE) ( R$mm ) 56% 56% • IRE in the 2Q’26 was driven by REITs dividends and a Real Estate closed - end fund realization, partially offset by a decrease in Real Estate funds’ mark - to - market. In the 2Q’25, IRE benefited from the FIP Infra Transmissão contribution, following the conclusion of the fund’s cycle Investment Related Earnings (IRE) ( R$mm ) % FRE margin FRE per share % PRE margin (90)% Realized GP Investment Income Unrealized GP Investment Income

11 18 15 (3) (10) 15 5 2Q'25 YTD 2Q'26 YTD 6 6 2Q'25 YTD 2Q'26 YTD 131 185 2Q'25 YTD 2Q'26 YTD Financial Metrics 2Q’26 YTD overview Fee Related Earnings (FRE) of R$185.0 million and R$2.82/ share • The contribution of Verde for the full period and BACS in June 2026, alongside organic fundraising throughout 2Q’26 YTD, led to higher FRE in the period with FRE margin reaching 34% Performance Related Earnings (PRE) of R$5.8 million and R$0.09/ share • Both periods recorded performance fees from liquid funds across Credit, Equities and Global IP&S, with performance fees in Equities slightly higher in the 2Q’25 YTD than in the 2Q’26 YTD due to stronger local stock market performance Investment Related Earnings (IRE) of R$4.7 million and R$0.07/ share • The 2Q’26 YTD was supported by Real Estate contributions, including a higher one - off REIT dividend distribution and the realization of a closed - end fund, partially offset by lower fair value marks. The 2Q’25 YTD was positively impacted by the realization of the FIP Infra Transmissão fund +41% % FRE margin FRE per share Fee Related Earnings (FRE) ( R$mm ) 34% 28 % 2 .07 2.82 Performance Related Earnings (PRE) ( R$mm ) 56% 56% (10)% % PRE margin Investment Related Earnings (IRE) (R$mm) (69)% Realized GP Investment Income Unrealized GP Investment Income

12 138 126 2Q'25 YTD 2Q'26 YTD 76 63 2Q'25 2Q'26 Adjusted Distributable Earnings (Adj. DE) See notes and definitions at end of document Adj. DE 2Q’26 vs. 2Q’25 ( R$mm ) 21% 27% 1 .20 0.96 Adj. DE 2Q’26 YTD vs. 2Q’25 YTD ( R$mm ) 21% 26% 2.18 1.92 Adj. DE per share % Adj. DE margin Adj. DE per share % Adj. DE margin (9)% (16)% Adj. DE in the 2Q’26 and in the 2Q’26 YTD was impacted primarily by the decline in realized financial income as capital calls have transferred this capital to private funds from liquid funds. In addition, lower realized performance fees and realized IRE, mainly reflecting the FIP Infra Transmissão realization in the 2Q'25, also affected the year - over - year comparison Realized financial income decreased 63% year - over - year in the 2Q’26 and 52% year - over - year in the 2Q’26 YTD, as capital calls from IRE commitments reduced the cash position. Going forward, proprietary funds remain in the investment phase and are expected to continue drawing capital according to their capital call schedules

13 21% 19% 17% 20% 15% 5% 3% Fair Value of Investments - IRE Commitment Balance Sheet Highlights & IRE Commitments 2Q'26 1Q'26 (IN R$ MILLIONS, UNLESS MENTIONED) 225.0 208.5 Cash and cash equivalents¹ 1,061.1 1,110.6 Net Investments 171.4 242.3 Liquid funds² 890.4 868.4 IRE Commitments³ (561.7) (565.2) Debt obligations 4 725.1 754.0 Net Cash and Investments 11.04 11.53 Net Cash and Net Investments per share⁵ (R$/share) Net Cash and Investments of R$725.1 million in the 2Q’26, including cash and cash equivalents, investments in liquid funds, IRE Commitments and debt obligations R$ 890.4 mm 25% 24% 15% 15% 14% 4% 2% 1% Private Equity Credit Infrastructure REITs Real Estate Global IP&S Public Equities Forestry Total Capital Committed R$1.5 billion

14 868.4 55.8 (23.5) (9.8) (0.4) 890.4 1Q'26 Capital Called Principal Returned Gross Capital Gain Returned Appreciation 2Q'26 See notes and definitions at end of document IRE Proprietary Fund Commitments Fair Value of Investments (R$ mm) IRE Commitments Overview Per share R$13.56 R$13.27 Total Capital Committed R$1,498.1 million Total Capital Called R$963.8 million Fair Value of Investments R$890.4 million Accum . Capital Returned R$243.3 million As of 2Q’26, Vinci Compass had R$1,498.1 million in capital commitments signed to proprietary funds mostly across Private Equity, Infrastructure, Credit and Real Estate Total capital called of R$963.8 million, representing 64.3% of the total capital committed to proprietary funds as of June 30, 2026 Fair Value of Investments account for R$890.4 million

15 Segment Highlights

16 41% 23% 17% 16% 4% (1)% 38% 23% 16% 19% 5% (1)% Global IP&S Credit Private Equity Real Assets Equities Corporate Advisory Financials by Segment Fee Related Earnings (FRE) 2Q’26 YTD by Segment Segment Distributable Earnings (DE) 2Q’26 YTD by Segment Fee Related Earnings (FRE) were R$185.0 million in the 2Q’26 YTD, with 41% of FRE coming from Global IP&S, Credit accounting for 23%, Private Equity with 17%, followed by Real Assets with 16%, Equities accounting for 4% and Corporate Advisory for negative 1% Segment Distributable Earnings (DE) were R$205.5 million in the 2Q’26 YTD, with 38% coming from Global IP&S, followed by Credit with 23%, Real Assets with 19%, Private Equity accounting for 16%, Equities for 5% and Corporate Advisory for negative 1% R$206 mm R$185 mm

17 TPD Liquid 48% TPD Alternative 27% Global Solutions 8% Separate Mandates 7% Multi - strategy 5% Advisory & Execution 3% Other 2% Global IP&S AUM Breakdown by Strategy See notes and definitions at end of document Global Investment Products & Solutions (Global IP&S) R$274 bn AuM Management fees of R$101.7 million in the 2Q’26, up 70% year - over - year, driven by the acquisition of Verde and the fundraising momentum in TPD Liquid and Global Solutions over the last twelve months Advisory fees of R$7.1 million in the 2Q’26, down 60% year - over - year, coming from upfront fees¹ charged in TPD² Alternative strategy. These fees can vary significantly across quarters depending on the timing of commitments AuM ended the 2Q’26 at R$274.0 billion, up 19% year - over - year and 4% quarter - over - quarter. In the quarter, portfolio appreciation and inflows in TPD Alternative and Global Solutions were partially offset by capital returns in TPD Alternative, outflows in TPD Liquid and local funds, and FX variation in U.S. dollar - denominated Global IP&S funds ∆ YoY (%) 2Q'26 YTD 2Q'25 YTD ∆ YoY (%) 2Q'26 1Q'26 2Q'25 (R$ THOUSANDS, UNLESS MENTIONED) 64% 205,550 125,316 70% 101,717 103,833 59,691 Net revenue from management fees (47)% 21,053 40,074 (60)% 7,085 13,968 17,527 Net revenue from advisory fees 2% 22,230 21,833 4% 11,190 11,040 10,748 Other revenues 33% 248,833 187,223 36% 119,992 128,841 87,966 Total Fee Related Revenues 73% (21,017) (12,140) 89% (11,040) (9,977) (5,841) Segment personnel expenses 50% (23,186) (15,426) 37% (11,504) (11,682) (8,383) Other G&A expenses 8% (20,733) (19,122) 9% (10,532) (10,201) (9,683) Placement Fee Amortization and Rebates (12)% (71,940) (82,017) (8)% (36,694) (35,246) (39,995) Corporate center expenses 42% (35,484) (25,017) 39% (16,158) (19,326) (11,598) Bonus compensation related to management and advisory 12% (172,361) (153,722) 14% (85,929) (86,432) (75,501) Total Fee Related Expenses 128% 76,471 33,501 173% 34,062 42,409 12,466 FEE RELATED EARNINGS (FRE) 30.7% 17.9% 28.4% 32.9% 14.2% FRE Margin (%) 11% 2,032 1,830 146% 1,320 712 536 Net revenue from performance fees 11% 2,032 1,830 146% 1,320 712 536 Realized performance fees N/A – – N/A – – – Unrealized performance fees 6% (879) (828) 113% (566) (313) (265) Performance based compensation 15% 1,153 1,003 179% 754 399 270 PERFORMANCE RELATED EARNINGS (PRE) 56.7% 54.8% 57.1% 56.0% 50.5% PRE Margin (%) (44)% 388 692 (93)% 28 360 397 (+) Realized GP investment income (62)% (260) (689) 694% (974) 714 (123) (+) Unrealized GP investment income 3,324% 128 4 N/A (946) 1,074 274 INVESTMENT RELATED EARNINGS (IRE) (62)% 260 689 694% 974 (714) 123 ( - ) Unrealized GP investment income N/A – – N/A – – – ( - ) Unrealized performance fees N/A – – N/A – – – (+) Unrealized performance compensation 122% 78,012 35,196 165% 34,844 43,168 13,133 SEGMENT DISTRIBUTABLE EARNINGS 31.0% 18.5% 28.7% 33.2% 14.8% Segment DE Margin (%) 19% 272,544 228,773 19% 272,544 262,178 228,773 FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions ) 0.18% 0.13% 0.18% 0.18% 0.13% AVERAGE FEE RATE (%) 23% 224,689 182,317 23% 224,689 213,452 182,317 FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions) EX - UPFRONTS 4 0.22% 0.16% 0.22% 0.22% 0.16% AVERAGE FEE RATE (%) EX - UPFRONTS

18 Local Currency High Grade & High Yield 43% Hard Currency High Grade & High Yield 23% Real Estate & Infrastructure Credit 11% Structured Credit & Confirming 9% Opportunistic Capital Solutions 7% Diversified Private Credit 4% Agribusiness 3% Credit AuM Breakdown by Strategy Credit R$43 bn AuM Fee Related Earnings (FRE) in the 2Q’26 increased 101% year - over - year, driven by strong fundraising, particularly from SPS IV, which generated catch - up fees, and MAV IV. The growth was also supported by the Verde contribution during the full period and the one - month contribution from BACS The launch of MAV IV and new commitments in SPS IV resulted in over R$500 million in capital subscriptions in the 2Q’26. Capital formation and appreciation in the period totalled R$2.0 billion, reflecting the continued strength of our one - stop - shop credit platform across both local - to - local and cross - border strategies ∆ YoY (%) 2Q'26 YTD 2Q'25 YTD ∆ YoY (%) 2Q'26 1Q'26 2Q'25 (R$ THOUSANDS, UNLESS MENTIONED) 26% 135,697 107,336 34% 73,125 62,572 54,518 Net revenue from management fees N/A – – N/A – – – Net revenue from advisory fees N/A – – N/A – – – Other revenues 26% 135,697 107,336 34% 73,125 62,572 54,518 Total Fee Related Revenues 2% (13,990) (13,779) 4% (7,218) (6,772) (6,928) Segment personnel expenses 15% (6,586) (5,752) (4)% (3,073) (3,513) (3,191) Other G&A expenses 25% (19,495) (15,590) 45% (10,919) (8,576) (7,525) Placement fee amortization and rebates 3% (35,192) (34,330) 10% (18,886) (16,306) (17,207) Corporate center expenses 15% (18,644) (16,213) 22% (10,001) (8,643) (8,196) Bonus compensation related to management and advisory 10% (93,908) (85,664) 16% (50,098) (43,810) (43,047) Total Fee Related Expenses 93% 41,790 21,673 101% 23,028 18,762 11,471 FEE RELATED EARNINGS (FRE) 30.8% 20.2% 31.5% 30.0% 21.0% FRE Margin (%) (6)% 4,242 4,522 (9)% 4,081 161 4,507 Net revenue from performance fees (6)% 4,242 4,522 (9)% 4,081 161 4,507 Realized performance fees N/A – – N/A – – – Unrealized performance fees (6)% (1,844) (1,961) (9)% (1,782) (62) (1,959) Performance based compensation (6)% 2,397 2,561 (10)% 2,298 99 2,548 PERFORMANCE RELATED EARNINGS (PRE) 56.5% 56.6% 56.3% 61.5% 56.5% PRE Margin (%) 23% 4,046 3,292 32% 2,396 1,650 1,816 (+) Realized GP investment income N/A (1,070) 8,736 N/A (246) (824) 4,703 (+) Unrealized GP investment income (75)% 2,976 12,028 (67)% 2,150 826 6,519 INVESTMENT RELATED EARNINGS (IRE) N/A 1,070 (8,736) N/A 246 824 (4,703) ( - ) Unrealized GP investment income N/A – – N/A – – – ( - ) Unrealized performance fees N/A – – N/A – – – (+) Unrealized performance compensation 75% 48,233 27,527 75% 27,722 20,511 15,835 SEGMENT DISTRIBUTABLE EARNINGS 33.5% 23.9% 34.8% 31.9% 26.0% Segment DE Margin (%) 41% 42,051 29,908 41% 42,051 36,232 29,908 FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions ) 0.74% 0.76% 0.77% 0.71% 0.76% AVERAGE FEE RATE (%) Total AuM of R$42.5 billion, up 40% year - over - year

19 VCP III 54% VCP IV 22% VCP II 14% VIR IV 7% Other 3% Private Equity AuM Breakdown by Flagship Private Equity R$14 bn AuM Fee Related Earnings (FRE) of R$14.3 million in the 2Q’26 and R$31.2 million in the 2Q’26 YTD. The decrease in both periods reflects the combined impact of FX variation and lower management fees from funds entering divestment period The VCP team continues to source new investment opportunities for Fund IV and pursue exits across Funds II and III, as the VIR team is concentrated on structuring the next impact investing vintage, VIR V ∆ YoY (%) 2Q'26 YTD 2Q'25 YTD ∆ YoY (%) 2Q'26 1Q'26 2Q'25 (R$ THOUSANDS, UNLESS MENTIONED) (11)% 55,307 62,005 (11)% 27,290 28,017 30,710 Net revenue from management fees N/A – – N/A – – – Net revenue from advisory fees N/A – – N/A – – – Other revenues (11)% 55,307 62,005 (11)% 27,290 28,017 30,710 Total Fee Related Revenues 14% (2,686) (2,346) 18% (1,395) (1,291) (1,178) Segment personnel expenses (26)% (1,615) (2,191) (6)% (1,312) (303) (1,393) Other G&A expenses (3)% (708) (730) (3)% (352) (356) (363) Placement fee amortization and rebates (5)% (11,919) (12,550) (4)% (6,229) (5,690) (6,518) Corporate center expenses 0% (7,154) (7,134) 3% (3,752) (3,402) (3,636) Bonus compensation related to management and advisory (3)% (24,081) (24,949) (0)% (13,040) (11,041) (13,088) Total Fee Related Expenses (16)% 31,226 37,055 (19)% 14,250 16,976 17,622 FEE RELATED EARNINGS (FRE) 56.5% 59.8% 52.2% 60.6% 57.4% FRE Margin (%) N/A – – N/A – – – Net revenue from performance fees N/A – – N/A – – – Realized performance fees N/A – – N/A – – – Unrealized performance fees N/A – – N/A – – – Performance based compensation N/A – – N/A – – – PERFORMANCE RELATED EARNINGS (PRE) N/A N/A N/A N/A N/A PRE Margin (%) (56)% 737 1,692 (56)% 737 – 1,692 (+) Realized GP investment income (77)% (2,658) (11,543) (58)% (2,253) (405) (5,316) (+) Unrealized GP investment income (80)% (1,921) (9,851) (58)% (1,516) (405) (3,624) INVESTMENT RELATED EARNINGS (IRE) (77)% 2,658 11,543 (58)% 2,253 405 5,316 ( - ) Unrealized GP investment income N/A – – N/A – – – ( - ) Unrealized performance fees N/A – – N/A – – – (+) Unrealized performance compensation (18)% 31,964 38,747 (22)% 14,988 16,976 19,314 SEGMENT DISTRIBUTABLE EARNINGS 57.0% 60.8% 53.5% 60.6% 59.6% Segment DE Margin (%) (9)% 11,524 12,710 (9)% 11,524 12,287 12,710 FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions ) 0.97% 1.00% 0.98% 0.96% 1.01% AVERAGE FEE RATE (%) AuM ended the 2Q’26 at R$14.2 billion, down 5% quarter - over - quarter. The quarter was impacted by capital returns across different vintages, FX variation and a decrease in mark - to - market, following the listing of a VCP III portfolio company on the NYSE with subsequent stock price depreciation during the first half of 2026

20 Total AuM of R$15.5 billion, flat year - over - year Brazil 72% Chile 18% Mexico 3% Argentina 3% LatAm 2% Global 2% Equities AuM Breakdown by Strategy Equities R$15 bn AuM Fee Related Revenues of R$21.1 million in the 2Q’26, up 13% YoY. The growth was driven by the contribution of Verde and portfolio appreciation over the last twelve months Equities AuM in the quarter reflected the combined effect of the BACS acquisition, local stock market depreciation, net outflows amid macro volatility and FX variation ∆ YoY (%) 2Q'26 YTD 2Q'25 YTD ∆ YoY (%) 2Q'26 1Q'26 2Q'25 (R$ THOUSANDS, UNLESS MENTIONED) 13% 42,447 37,480 13% 21,091 21,356 18,686 Net revenue from management fees N/A – – N/A – – – Net revenue from advisory fees N/A – – N/A – – – Other revenues 13% 42,447 37,480 13% 21,091 21,356 18,686 Total Fee Related Revenues 20% (6,308) (5,238) 11% (3,302) (3,006) (2,969) Segment personnel expenses 8% (3,904) (3,618) 26% (1,892) (2,012) (1,497) Other G&A expenses 9% (3,214) (2,953) 25% (1,751) (1,463) (1,402) Placement fee amortization and rebates 9% (12,755) (11,692) 7% (6,430) (6,325) (5,991) Corporate center expenses 56% (8,069) (5,163) 48% (3,861) (4,208) (2,601) Bonus compensation related to management and advisory 19% (34,250) (28,663) 19% (17,236) (17,014) (14,460) Total Fee Related Expenses (7)% 8,197 8,817 (9)% 3,855 4,342 4,226 FEE RELATED EARNINGS (FRE) 19.3% 23.5% 18.3% 20.3% 22.6% FRE Margin (%) (22)% 3,960 5,066 (41)% 1,943 2,017 3,299 Net revenue from performance fees (22)% 3,960 5,066 (41)% 1,943 2,017 3,299 Realized performance fees N/A – – N/A – – – Unrealized performance fees (20)% (1,762) (2,212) (39)% (866) (896) (1,426) Performance based compensation (23)% 2,199 2,854 (42)% 1,078 1,121 1,873 PERFORMANCE RELATED EARNINGS (PRE) 55.5% 56.3% 55.5% 55.6% 56.8% PRE Margin (%) N/A – – N/A – – – (+) Realized GP investment income (100)% – 3,790 (100)% – – 1,997 (+) Unrealized GP investment income (100)% – 3,790 (100)% – – 1,997 INVESTMENT RELATED EARNINGS (IRE) (100)% – (3,790) (100)% – – (1,997) ( - ) Unrealized GP investment income N/A – – N/A – – – ( - ) Unrealized performance fees N/A – – N/A – – – (+) Unrealized performance compensation (11)% 10,396 11,671 (19)% 4,933 5,463 6,099 SEGMENT DISTRIBUTABLE EARNINGS 22.4% 27.4% 21.4% 23.4% 27.7% Segment DE Margin (%) (0)% 15,444 15,502 (0)% 15,444 16,036 15,502 FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions ) 0.57% 0.53% 0.56% 0.57% 0.51% AVERAGE FEE RATE (%)

21 Infrastructure 44% Real Estate 42% Forestry 13% Real Assets AuM Breakdown by Strategy Real Assets Total AuM of R$15.1 billion, up 24% year - over - year R$15 bn AuM Fee Related Earnings (FRE) reached R$29.2 million in the 2Q’26 YTD, up 7% year - over - year. Excluding the catch - up fees from the VICC final closing in the 2Q’25, FRE increased 40% year - over - year, supported by higher management fees across strategies The FIP Infra Transmissão fund realization positively impacted both realized performance fees and realized GP investment income in the 2Q’25, following the conclusion of the fund’s cycle. As a result, IRE and Segment DE were higher in the 2Q’25 and in the 2Q’25 YTD compared to the same periods in 2026 ∆ YoY (%) 2Q'26 YTD 2Q'25 YTD ∆ YoY (%) 2Q'26 1Q'26 2Q'25 (R$ THOUSANDS, UNLESS MENTIONED) (2)% 58,048 58,960 (9)% 28,968 29,080 31,963 Net revenue from management fees (58)% 979 2,322 10% 519 460 473 Net revenue from advisory fees (100)% – 374 (100)% – – 197 Other revenues (4)% 59,027 61,656 (10)% 29,487 29,540 32,633 Total Fee Related Revenues (4)% (5,818) (6,040) (6)% (2,879) (2,939) (3,054) Segment personnel expenses (50)% (2,717) (5,450) (61)% (1,053) (1,664) (2,676) Other G&A expenses 10% (454) (413) N/A (227) (227) 1,181 Placement fee amortization and rebates (13)% (11,918) (13,642) (17)% (6,379) (5,539) (7,712) Corporate center expenses (0)% (8,891) (8,912) (10)% (4,358) (4,533) (4,829) Bonus compensation related to management and advisory (14)% (29,795) (34,457) (13)% (14,894) (14,901) (17,089) Total Fee Related Expenses 7% 29,232 27,199 (6)% 14,593 14,639 15,543 FEE RELATED EARNINGS (FRE) 49.5% 44.1% 49.5% 49.6% 47.6% FRE Margin (%) (11)% 1 1 (11)% 1 – 1 Net revenue from performance fees (100)% 1 8,713 (100)% 1 – 8,713 Realized performance fees (100)% – (8,711) (100)% – – (8,711) Unrealized performance fees (100)% – (32) (100)% – – (32) Performance based compensation N/A 1 (31) N/A 1 – (31) PERFORMANCE RELATED EARNINGS (PRE) 100.0% N/A 100.0% N/A (2,759.3)% PRE Margin (%) (21)% 9,641 12,184 (43)% 5,558 4,083 9,672 (+) Realized GP investment income 100% (6,171) (3,086) 8% (4,091) (2,080) (3,773) (+) Unrealized GP investment income (62)% 3,470 9,098 (75)% 1,467 2,003 5,899 INVESTMENT RELATED EARNINGS (IRE) 100% 6,171 3,086 8% 4,091 2,080 3,773 ( - ) Unrealized GP investment income (100)% – 8,711 (100)% – – 8,711 ( - ) Unrealized performance fees (100)% – (3,083) (100)% – – (3,083) (+) Unrealized performance compensation (14)% 38,873 44,981 (35)% 20,151 18,722 30,813 SEGMENT DISTRIBUTABLE EARNINGS 56.6% 54.5% 57.5% 55.7% 60.4% Segment DE Margin (%) 4% 12,473 12,026 4% 12,473 12,703 12,026 FEE EARNING ASSETS UNDER MANAGEMENT (FEAUM R$millions ) 0.97% 1.05% 0.97% 0.97% 1.13% AVERAGE FEE RATE (%)

22 Corporate Advisory Fee Related Earnings (FRE) and Segment Distributable Earnings totaled negative R$1.1 million in the 2Q’26 ∆ YoY (%) 2Q'26 YTD 2Q'25 YTD ∆ YoY (%) 2Q'26 1Q'26 2Q'25 (R$ THOUSANDS, UNLESS MENTIONED) N/A – – N/A – – – Net revenue from management fees (64)% 3,082 8,677 (82)% 1,443 1,639 8,220 Net revenue from advisory fees N/A – – N/A – – – Other revenues (64)% 3,082 8,677 (82)% 1,443 1,639 8,220 Total Fee Related Revenues 20% (1,521) (1,265) 9% (775) (746) (712) Segment personnel expenses (10)% (375) (418) (12)% (251) (124) (284) Other G&A expenses N/A – – N/A – – – Placement fee amortization and rebates 28% (2,437) (1,905) 23% (1,309) (1,128) (1,061) Corporate center expenses (72)% (693) (2,433) (90)% (233) (460) (2,267) Bonus compensation related to management and advisory (17)% (5,027) (6,020) (41)% (2,568) (2,459) (4,323) Total Fee Related Expenses N/A (1,945) 2,657 N/A (1,125) (820) 3,897 FEE RELATED EARNINGS (FRE) (63)% 31% (78)% (50)% 47% FRE Margin (%) N/A (1,945) 2,657 N/A (1,125) (820) 3,897 SEGMENT DISTRIBUTABLE EARNINGS (63)% 31% (78)% (50)% 47% Segment DE Margin (%) In an environment of high - interest rates and electoral uncertainties, M&A and debt structuring activity has been more subdued. Against this backdrop, the Corporate Advisory team is working on an extensive pipeline of opportunities for the second half of 2026

23 Supplement Details

24 See notes and definitions at end of document AuM¹ Rollforward Total Real Assets Equities Private Equity Credit Global IP&S In R$ millions 346,803 15,427 16,086 14,975 36,813 263,503 Beginning balance 468 (109) – (93) 429 241 (+/ - ) Capital Subscription / (Capital Return) 811 28 – – 542 241 (+) Capital Subscription (343) (137) – (93) (113) – ( - ) Capital Return 4,009 – 30 – 3,979 – (+) Acquisitions (5,250) (5) (64) – 513 (5,694) (+/ - ) Net Inflow / Outflow (2,245) (35) (36) (17) (195) (1,962) (+/ - ) FX Variation 17,409 (212) (526) (695) 964 17,877 (+/ - ) Appreciation / (Depreciation) 361,195 15,066 15,490 14,170 42,503 273,965 Ending balance For the Three Months Ended June 30, 2026 Total Real Assets Equities Private Equity Credit Global IP&S In R$ millions 304,057 12,123 15,552 15,769 30,459 230,155 Beginning balance 2,608 2,180 – (208) 401 235 (+/ - ) Capital Subscription / (Capital Return) 4,570 3,155 – 1 1,172 241 (+) Capital Subscription (1,962) (976) – (209) (771) (6) ( - ) Capital Return 19,603 – 651 – 4,495 14,458 (+) Acquisitions 12,433 (14) (2,912) – 5,556 9,802 (+/ - ) Net Inflow / Outflow (13,682) (229) (268) (108) (1,209) (11,868) (+/ - ) FX Variation 36,176 1,006 2,467 (1,282) 2,801 31,184 (+/ - ) Appreciation / (Depreciation) 361,195 15,066 15,490 14,170 42,503 273,965 Ending balance For the Twelve Months Ended June 30, 2026

25 See notes and definitions at end of document Fee - Earning AuM¹ Rollforward Total Real Assets Equities Private Equity Credit Global IP&S In R$ millions 339,435 12,703 16,036 12,287 36,232 262,178 Beginning balance 468 (109) – (93) 429 241 (+/ - ) Capital Subscription / (Capital Return) 811 28 – – 542 241 (+) Capital Subscription (343) (137) – (93) (113) – ( - ) Capital Return 4,009 – 30 – 3,979 – (+) Acquisitions (5,196) (5) (65) – 645 (5,770) (+/ - ) Net Inflow / Outflow (2,205) (13) (36) (7) (191) (1,957) (+/ - ) FX Variation 17,525 (102) (520) (662) 958 17,852 (+/ - ) Appreciation / (Depreciation) 354,036 12,473 15,444 11,524 42,051 272,544 Ending balance For the Three Months Ended June 30, 2026 Total Real Assets Equities Private Equity Credit Global IP&S In R$ millions 298,920 12,026 15,502 12,710 29,908 228,773 Beginning balance (75) (494) – (208) 392 235 (+/ - ) Capital Subscription / (Capital Return) 1,886 482 – – 1,163 241 (+) Capital Subscription (1,960) (976) – (208) (771) (6) ( - ) Capital Return 19,603 – 651 – 4,495 14,458 (+) Acquisitions 12,166 (14) (2,901) – 5,396 9,686 (+/ - ) Net Inflow / Outflow (13,453) (66) (267) (99) (1,185) (11,837) (+/ - ) FX Variation 36,874 1,021 2,459 (880) 3,045 31,229 (+/ - ) Appreciation / (Depreciation) 354,036 12,473 15,444 11,524 42,051 272,544 Ending balance For the Twelve Months Ended June 30, 2026

26 Investment records – Credit and Equities Funds Hurdle Rate Market Comparison 24 M 12 M YTD 2Q’26 NAV¹ (R$ millions) Segment Fund or Strategy IPCA + Yield IMA - B IPCA + Yield IMA - B 29.5% 12.3% 1.2% (6.5)% 228.2 Equities Vinci Total Return² IBOV IBOV 32.8% 20.5% 7.2% (4.8)% 871.3 Equities Mosaico Strategy³ IBOV IBOV 38.4% 21.8% 6.8% (6.9)% 342.1 Equities Vinci Gas Dividendos FIA N/A S&P/BMV IPC 54.1% 24.2% 9.9% 1.2% 255.0 Equities Compass CRECE+ N/A S&P MERVAL 97.3% 56.2% 5.1% 6.4% 367.4 Equities Compass Crecimiento N/A N/A 58.1% 27.9% (0.6)% (0.6)% 1,770.5 Equities Compass Small Cap Chile IPCA + 6% IPCA 21.1% 9.9% 5.6% 2.0% 659.0 Credit Vinci Crédito Imobiliário II IPCA + 6% IPCA 20.9% 11.3% 4.9% 1.3% 479.4 Credit Vinci Energia Sustentável IPCA + 5% CDI 26.3% 12.2% 6.1% 2.8% 294.0 Credit Vinci Crédito Multiestratégia N/A CEMBI Broad Div 17.3% 7.6% 2.8% 2.9% 5,577.6 Credit Compass Latam Corporate Debt Fund N/A CEMBI Broad Div HY 18.3% 7.8% 4.5% 3.6% 1,810.6 Credit Compass Latam High Yield USD N/A PIP Cetes 28D 19.1% 7.8% 3.6% 1.7% 3,335.2 Credit Compass I+LIQG N/A CDI 29.7% 15.0% 6.9% 3.4% 1,387.2 Credit Compass Credit Selection CDI CDI 30.3% 15.1% 7.5% 3.9% 1,764.3 Credit Compass Yield 30 N/A N/A 19.0% 7.6% 3.6% 1.5% 573.7 Credit Compass Deuda Plus N/A CEMBI Broad Div 8.1% 3.1% 0.8% 1.1% 698.9 Credit Compass Renta Fija - B See notes and definitions at end of document 24 M 12 M YTD 2Q’26 Benchmark 27.4% 13.0% 7.3% 3.7% IPCA 4 + Yield IMA - B 5 38.8% 23.9% 6.8% (8.2)% IBOV 6 37.0% 20.6% 5.8% (1.0)% S&P/BMV IPC 7 96.3% 54.7% 3.8% 5.7% S&P MERVAL 8 28.7% 14.8% 6.8% 3.3% CDI 9 10.2% 4.6% 3.4% 1.4% IPCA 17.1% 8.1% 3.4% 3.3% CEMBI Broad Div 10 19.9% 9.8% 5.2% 3.9% CEMBI Broad Div HY 11 18.7% 7.6% 3.4% 1.7% PIP Cetes 28D 12

27 Investment records – Global IP&S and Real Assets Funds See notes and definitions at end of document 24 M 12 M YTD 2Q’26 Benchmark 28.7% 14.8% 6.8% 3.3% CDI 2 22.2% 12.1% 6.5% 2.5% IMA - B 3 10.2% 4.6% 3.4% 1.4% IPCA 4 14.4% 10.0% 1.5% (1.0)% IFIX 5 Hurdle Rate Market Comparison 24 M 12 M YTD 2Q’26 NAV¹ (R$ millions) Segment Fund or Strategy CDI CDI 25.2% 13.0% 6.0% 3.0% 37.8 Global IP&S Vinci Multiestratégia FIM CDI CDI 23.9% 10.5% 4.5% 2.1% 97.9 Global IP&S Atlas Strategy IMA - B IMA - B 24.4% 14.4% 7.3% 3.4% 610.5 Global IP&S Vinci Valorem FIM N/A IPCA 18.9% 11.6% 5.7% 2.5% 515.7 Global IP&S Equilibrio Strategy IMA - B IMA - B 21.2% 16.1% 8.9% 3.0% 85.6 Global IP&S Vinci Retorno Real FIM IPCA + 6% IFIX 9.2% 11.7% 1.4% (1.2)% 3,044.9 Real Assets (listed REIT) VISC11 IPCA + 6% IFIX 36.0% 20.4% (1.1)% (2.8)% 1,405.9 Real Assets (listed REIT) VILG11 IPCA + 6% IFIX (14.6)% 3.9% (2.9)% (4.0)% 386.4 Real Assets (listed REIT) VINO11 IPCA + 6% IFIX 30.5% 31.6% 13.7% 20.4% 62.8 Real Assets (listed REIT) VIUR11 IPCA + X% IFIX 12.0% 11.9% 6.0% 1.5% 126.2 Real Assets (listed REIT) VCRI11 CDI + 1% IFIX 5.0% 1.8% 0.3% 0.2% 394.7 Real Assets (REIT) VICA11 IFIX IFIX 16.6% 9.7% 1.6% (1.7)% 42.1 Real Assets (REIT) VINCI FOF IMOBILIARIO FIM CP N/A N/A (22.9)% 40.2% 13.1% 4.9% 441.5 Real Assets (listed REIT) VIGT11

28 See notes and definitions at end of document Investment records – Closed End funds Pro Forma Historical Portfolio Performance¹ Gross IRR Gross IRR Gross MOIC Gross MOIC Total Value Unrealized Realized or Partially Realized Invested Capital Committed Capital Vintage year Segment Fund (USD) (BRL) (USD) (BRL) (R$mm) (R$mm) (R$mm) (R$mm) (R$mm) 77.2% 71.5% 4.0x 4.3x 5,185 54 5,131 1,206 1,415 2004 Private Equity Fund 1 (3.5%) 3.9% 0.7x 1.4x 3,700 1,661 2,039 2,700 2,200 2011 Private Equity VCP II 13.4% 15.6% 1.7x 1.8x 4,767 4,449 318 2,572 4,000 2018 Private Equity VCP III 50.1% 44.9% 1.3x 1.3x 1,588 1,588 – 1,177 3,879 2022 Private Equity VCP IV 67.3% 61.3% 1.8x 2.0x 15,240 7,752 7,488 7,655 11,494 Private Equity VCP Strategy² 30.5% 22.0% 2.6x 2.1x 26 – 26 13 36 2003 Private Equity NE Empreendedor³ 13.4% 20.0% 1.8x 2.3x 314 20 294 134 240 2017 Private Equity Nordeste III 22.5% 20.3% 1.6x 1.3x 1,106 918 188 754 1,000 2020 Private Equity VIR IV 26.0% 21.1% 1.6x 1.7x 1,446 939 507 901 1,276 Private Equity VIR Strategy⁴ 19.2% 25.6% 1.8x 2.3x 379 18 361 207 128 2018 Credit SPS I 23.0% 22.5% 2.3x 2.2x 1,798 581 1,217 1,091 671 2020 Credit SPS II 24.2% 23.9% 2.4x 2.4x 2,550 1,561 988 1,745 1,071 2021 Credit SPS III 32.1% 23.3% 2.1x 2.0x 481 468 13 436 1,561 2025 Credit SPS IV 23.0% 23.4% 2.2x 2.2x 5,208 2,629 2,579 3,478 3,431 Credit SPS Strategy⁵ 21.8% 19.3% 1.5x 1.5x 249 64 185 165 165 2022 Credit MAV I 16.8% 19.4% 1.5x 1.3x 276 205 71 205 205 2023 Credit MAV II N.M. N.M. N.M. N.M. 193 170 24 167 125 2025 Credit MAV III N.M. N.M. N.M. N.M. 321 314 7 313 313 2026 Credit MAV IV 19.0% 19.4% 1.5x 1.4x 1,039 753 287 850 808 Credit MAV Strategy⁶ 2.8% 10.6% 1.3x 2.3x 571 315 255 253 253 2012 Real Assets Lacan Florestal I 6.1% 10.4% 1.5x 1.9x 691 566 125 356 356 2016 Real Assets Lacan Florestal II 10.4% 11.1% 1.4x 1.4x 647 647 – 465 502 2020 Real Assets Lacan Florestal III 27.3% 21.6% 1.4x 1.3x 274 274 – 216 260 2023 Real Assets Lacan Florestal IV 6.2% 12.6% 1.4x 1.7x 2,182 1,802 380 1,290 1,371 Real Assets Lacan Strategy⁷ 40.4% 55.5% 2.7x 3.6x 375 9 367 104 211 2017 Real Assets FIP Transmissão⁸ 13.1% 13.7% 1.5x 1.5x 528 528 – 350 386 2021 Real Assets VIAS⁹ 14.2% 7.7% 1.2x 1.1x 169 169 – 151 1,784 2022 Real Assets VICC¹⁰ 10.0% 10.1% 1.3x 1.3x 457 416 40 349 422 2021 Real Assets VFDL¹¹ N.M. N.M. 1.2x 1.2x 1,745 1,649 96 1,451 1,848 2022 Credit Vinci Credit Infra¹²

29 See notes and definitions at end of document Shareholder Dividends & Share Summary 2Q’26 1Q’26 4Q'25 3Q'25 2Q'25 1Q'25 4Q'24 3Q'24 ($ in thousands) 63,317 62,237 81,288 73,092 75,759 62,306 73,946 57,104 Adjusted Distributable Earnings (R$) 12,424 12,702 15,605 13,645 13,964 11,027 12,804 9,872 Adjusted Distributable Earnings (US$)¹ 0.19 0.19 0.24 0.22 0.22 0.17 0.20 0.19 Adjusted DE per Common Share (US$)² 0.17 0.17 0.17 0.15 0.15 0.15 0.15 0.16 Actual Dividend per Common Share (US$)³ 2Q’26 1Q’26 4Q'25 3Q'25 2Q'25 1Q'25 4Q'24 3Q'24 VINP Shares Shares Repurchased - - - - 173,762 683,148 607,643 374,834 # of Shares - - - - 9.47 10.07 10.28 10.38 Average Cost (US$/share) - - - - 1,645,210 6,879,698 6,246,577 3,890,849 Capital Deployed (US$) 14,466,239 14,466,239 14,466,239 14,466,239 14,466,239 14,466,239 14,466,239 14,466,239 Class B 51,184,744 50,955,859 50,955,859 48,778,420 48,778,420 48,896,968 49,580,116 38,404,375 Class A⁴ 65,650,983 65,422,098 65,422,098 63,244,659 63,244,659 63,363,207 64,046,355 52,870,614 Common Shares Vinci Compass generated R$0.96 or US$0.19¹ of Adjusted Distributable Earnings per common share² for the 2Q’26. The company de cla red a quarterly dividend of US$0.17 per common share to record holders as of August 25, 2026; payable on September 9, 2026

30 Reconciliations and Disclosures

31 Financials - Income Statement ∆ YoY (%) 2Q'26 YTD 2Q'25 YTD ∆ YoY (%) 2Q'26 1Q'26 2Q'25 (R$ thousands, unless mentioned) REVENUES 27% 497,049 391,098 29% 252,191 244,858 195,569 Net revenue from management fees (10)% 10,235 11,419 (12)% 7,345 2,890 8,342 Net revenue from performance fees (49)% 10,235 20,131 (57)% 7,345 2,890 17,054 Realized performance fees N/A – (8,711) N/A – – (8,711) Unrealized performance fees (51)% 25,114 51,073 (65)% 9,047 16,067 26,220 Net revenue from advisory 0% 22,230 22,206 2% 11,190 11,040 10,944 Other revenues 17% 554,628 475,796 16% 279,773 274,855 241,075 Total net revenues from services rendered OPERATING EXPENSES 22% (78,935) (64,871) 16% (38,363) (40,572) (33,127) Bonus related to management and advisory (11)% (4,485) (5,033) (13)% (3,214) (1,271) (3,683) Performance based compensation (45)% (4,485) (8,116) (52)% (3,214) (1,271) (6,766) Realized N/A – 3,083 N/A – – 3,083 Unrealized 19% (83,420) (69,904) 13% (41,577) (41,843) (36,810) Total compensation and benefits 26% (51,340) (40,807) 29% (26,609) (24,731) (20,682) Segment personnel expenses 17% (38,383) (32,854) 10% (19,085) (19,298) (17,423) Other general and administrative expenses 15% (44,604) (38,807) 34% (23,781) (20,823) (17,792) Placement fee amortization and rebates (6)% (146,161) (156,136) (3)% (75,927) (70,234) (78,484) Corporate center expenses 8% (363,907) (338,508) 9% (186,979) (176,928) (171,191) Total expenses 39% 190,721 137,288 33% 92,794 97,927 69,884 Operating profit OTHER GP AND FINANCIAL INCOME AND EXPENSES (69)% 4,653 15,070 (90)% 1,155 3,498 11,064 Investment Related Earnings (IRE) (17)% 14,812 17,861 (36)% 8,719 6,093 13,576 Realized gain from GP investment income 264% (10,159) (2,791) 201% (7,564) (2,595) (2,512) Unrealized gain from GP investment income (52)% 17,559 36,227 (63)% 8,169 9,390 21,804 Financial income (52)% 17,559 36,227 (63)% 8,169 9,390 21,804 Realized gain from financial income N/A – – N/A – – – Unrealized gain from financial income 12% (8,343) (7,480) 20% (4,452) (3,891) (3,722) Leasing expenses N/A 30,929 (9,623) 122% (11,460) 42,389 (5,165) Other items¹ N/A 1,147 (6,197) N/A 262 885 (3,996) Equity gain (loss) 19% (14,245) (11,997) 21% (8,492) (5,753) (6,994) Equity - based compensation 72% (10,882) (6,341) 52% (5,286) (5,596) (3,471) Management contract amortization² 145% (2,142) (873) 196% (1,828) (314) (618) Non - operational expenses³ 113% 18,676 8,786 N/A (21,932) 40,608 8,902 Total Other Items 43% 209,397 146,073 (10)% 70,862 138,535 78,785 Profit before income taxes 103% (47,496) (23,372) 52% (18,299) (29,197) (12,012) ( - ) Income taxes⁴ 32% 161,901 122,701 (21)% 52,563 109,338 66,773 NET INCOME 224% 2,103 650 329% 1,811 292 422 (+) Non - operational expenses (including Income Tax effect) 133% (44,226) (18,992) (20)% (8,681) (35,545) (10,851) ( - ) Contingent consideration adjustment related to acquisitions⁵ N/A (20,988) – N/A 2,019 (23,007) – (+) OCI adjustment⁶ (5)% 98,789 104,360 (15)% 47,711 51,078 56,345 ADJUSTED NET INCOME (17)% 87,724 105,791 (25)% 42,965 44,759 57,172 Attributable to the shareholders of the parent company N/A 11,065 (1,431) N/A 4,746 6,319 (827) Attributable to non - controlling interests See notes and definitions at end of document

32 Financials - Non - GAAP Reconciliation 2Q'26 YTD 2Q'25 YTD 2Q'26 1Q'26 2Q'25 (R$ thousands, unless mentioned) 190,721 137,288 92,794 97,927 69,884 OPERATING PROFIT (10,235) (20,131) (7,345) (2,890) (17,054) ( - ) Net revenue from realized performance fees – 8,711 – – 8,711 ( - ) Net revenue from unrealized performance fees 4,485 5,033 3,214 1,271 3,683 (+) Compensation allocated in relation to performance fees 184,971 130,901 88,663 96,308 65,224 FEE RELATED EARNINGS (FRE) 190,721 137,288 92,794 97,927 69,884 OPERATING PROFIT (497,049) (391,098) (252,191) (244,858) (195,569) ( - ) Net revenue from management fees (25,114) (51,073) (9,047) (16,067) (26,220) ( - ) Net revenue from advisory (22,230) (22,206) (11,190) (11,040) (10,944) ( - ) Other revenues 78,935 64,871 38,363 40,572 33,127 (+) Bonus related to management and advisory 51,340 40,807 26,609 24,731 20,682 (+) Personnel expenses 38,383 32,854 19,085 19,298 17,423 (+) Other general and administrative expenses 44,604 38,807 23,781 20,823 17,792 (+) Placement fee amortization and rebates 146,161 156,136 75,927 70,234 78,484 (+) Corporate center expenses 5,750 6,387 4,131 1,619 4,660 PERFORMANCE RELATED EARNINGS (PRE) 190,721 137,288 92,794 97,927 69,884 OPERATING PROFIT – 8,711 – – 8,711 ( - ) Net revenue from unrealized performance fees – (3,083) – – (3,083) (+) Compensation allocated in relation to unrealized performance fees 14,812 17,861 8,719 6,093 13,576 (+) Realized gain from GP investment income 205,533 160,777 101,513 104,020 89,088 SEGMENT DISTRIBUTABLE EARNINGS 161,901 122,701 52,563 109,338 66,773 NET INCOME – 8,711 – – 8,711 ( - ) Net revenue from unrealized performance fees – (1,004) – – (1,004) (+) Income tax from unrealized performance fees – (3,083) – – (3,083) (+) Compensation allocated in relation to unrealized performance fees 10,159 2,791 7,564 2,595 2,512 ( - ) Unrealized gain from GP investment income (127) (1,978) (37) (90) (2,672) (+) Income tax on unrealized gain from GP investment income – – – – – ( - ) Unrealized gain from financial income – – – – – (+) Income tax on unrealized gain from financial income (53,187) (22,478) (10,292) (42,895) (12,932) ( - ) Contingent consideration (earn - out) gain (loss)¹ 8,961 3,486 1,611 7,350 2,081 (+) Income tax on contingent consideration 16,453 12,481 8,092 8,361 6,250 (+) Depreciation and amortization 10,762 9,336 5,009 5,753 4,333 (+) Equity - based compensation 1,340 254 1,096 244 371 ( - ) Income Taxes on Equity - based compensation (1,147) 6,197 (262) (885) 3,996 (+) Equity gain (loss) 4,723 – 2,244 2,479 – (+) Dividends received 2,103 650 1,811 292 422 (+) Non - operational expenses including income tax related to realized expense² (20,988) – 2,019 (23,007) – (+) OCI Adjustment³ (15,399) – (8,101) (7,298) – ( - ) Minority Interest 125,554 138,065 63,317 62,237 75,759 ADJUSTED DISTRIBUTABLE EARNINGS 554,628 475,796 279,773 274,855 241,075 TOTAL NET REVENUE FROM SERVICES RENDERED (10,235) (20,131) (7,345) (2,890) (17,054) ( - ) Net revenue from realized performance fees – 8,711 – – 8,711 ( - ) Net revenue from unrealized performance fees 544,394 464,377 272,428 271,966 232,733 NET REVENUE FROM MANAGEMENT FEES AND ADVISORY See notes and definitions at end of document

33 Balance Sheet 6/30/2026 03/31/2026 Assets Current assets 224,968 208,545 Cash and cash equivalents 92,426 106,053 Cash and bank deposits 110,309 84,671 Financial instruments at fair value through profit or loss 22,233 17,821 Financial instruments at amortized cost 852,972 755,707 Financial instruments at fair value through profit or loss 211,615 190,973 Trade receivables - - Sub - leases receivable 20,402 20,011 Taxes recoverable 84,890 76,954 Other assets 1,394,847 1,252,190 Total current assets Non - current assets 888,928 883,744 Financial instruments at fair value through profit or loss 5,751 5,741 Financial instruments at amortized cost 27,451 27,384 Trade receivables 2,763 3,003 Taxes recoverable 40,544 39,873 Deferred taxes 34,524 37,687 Other receivables 999,961 997,432 71,969 69,903 Investments accounted for using the equity method 49,869 49,655 Judicial deposits 72,079 71,456 Property and equipment 127,571 134,225 Right of use - Leases 1,372,438 1,318,733 Intangible assets 2,693,887 2,641,404 Total non - current assets 4,088,734 3,893,594 Total Assets 6/30/2026 03/31/2026 Liabilities and equity Current liabilities 14,102 13,692 Trade payables – 29,508 Financial instruments at fair value through profit or loss – 39,843 Deferred Revenue 29,357 57,115 Leases 38,184 41,543 Accounts payable 101,408 40,858 Labor and social security obligations 163,582 14,295 Loans and Financing 42,895 9,706 Taxes and contributions payable 389,528 246,560 Total current liabilities Non - current liabilities – – Accounts payable 118,854 124,430 Leases 3,525 7,635 Labor and social security obligations 691,183 845,529 Loans and Financing 3,275 3,900 Deferred taxes 50,285 50,136 Provision for contingencies 678,810 528,814 Retirement plans liabilities 1,545,932 1,560,444 1,935,460 1,807,004 Total liabilities Equity 19 19 Share capital 2,263,114 2,236,406 Additional paid - in capital (293,488) (306,608) Treasury shares 131,586 138,344 Retained Earnings (52,715) (59,633) Other reserves 2,048,516 2,008,528 104,758 78,062 Non - controlling interests in the equity of subsidiaries 2,153,274 2,086,590 Total equity 4,088,734 3,893,594 Total liabilities and equity Notes: Numbers may not add up due to rounding.

34 Notes to page 3 1) FRE per share is calculated considering the number of outstanding shares at the end of the current quarter. Notes to page 6 1) FRE per share is calculated considering the number of outstanding shares at the end of the current quarter . Year - to - date values are calculated as the sum of the last two quarters . 2) Other items comprise the income/(loss) generated by financial income/(expenses) related to SPS acquisition, Ares Convertible Preferred Shares and other financial expenses . 3) Non - operational expenses are comprised of expenses related to professional services rendered in connection with acquisitions . 4) Minority interest comprises the portion of earnings attributable to the non - controlling interest, following Vinci Compass’ acquisitions of controlling stakes in the Verde and BACS transactions . Therefore, results are fully consolidated in Fee Related Earnings (FRE), and the non - controlling interest is deducted prior to arriving at Distributable Earnings (DE) and Adjusted Distributable Earnings (Adjusted DE) . 5) DE per share is calculated considering the number of outstanding shares at the end of the current quarter . Year - to - date values are calculated as the sum of the last two quarters . 6) Adjusted Distributable Earnings is calculated as Distributable Earnings excluding non - operational expenses . 7) Adjusted DE per share is calculated considering the number of outstanding shares at the end of the current quarter . Year - to - date values are calculated as the sum of the last two quarters . Notes to page 7 1) AuM is calculated as consolidated with double counting, due to funds from one segment investing in other segments and it’s eliminated on consolidation and excluding double counting from co - managed funds between our segments . Considers assets under management and advisory . Notes to page 8 1) The preferred return w/ catch - up rule applies to funds for which the vehicle must pay back its limited partners 100 % of the invested capital corrected by the preferred return rate so it can charge performance fees . Once the preferred return rate is achieved, due to the catch - up clause, performance fees are charged over the absolute return of the fund instead of the excess return over the preferred rate . 2) Funds with preferred return must return 100 % of invested capital corrected by the preferred return rate to its limited partners in order to charge performance fees . 3) Hurdle Rate is the minimum return the fund must achieve before it can charge performance fees . In most cases, funds with hurdle rate also are under a high - water mark clause . Notes to page 10 1) GP investment income comes from proprietary investments made by Vinci Compass in its own Private Markets’ funds and other closed - end funds across Equities and Global IP&S segments with long - term lockups . Notes to page 13 1) Cash and cash equivalents include cash on hand, bank deposits held with financial institutions, other short - term, highly liquid investments with original maturities of three months or less, that are readily convertible to known amounts of third - party and which are subject to an insignificant risk of changes in value . Notes and Definitions

35 Notes to page 13 (cont’d) 2) Liquid funds’ value are calculated as investment at fair value as of June 30 , 2026 , in liquid funds from Vinci Compass’ Equities, Global IP&S, Credit and Real Estate . It also comprises the cash and certificate of deposits and federal bonds . For 1 Q’ 24 onwards we are not considering the funds that refer to financial products as part of the Company’s retirement plans services . For more detail, see 2 Q' 26 Financial Statements filed within the SEC on August 11 , 2026 . 3) GP Fund Investments include Vinci Compass’ GP investments in private market funds and other closed - end funds across Equities and Global IP&S segments with long - term lockups and Public REITs, calculated at fair value as of June 30 , 2026 . For more detail, please see the Financial Statements filed within the SEC on August 11 , 2026 . 4) Debt obligations include commercial notes, consideration payable and convertible preferred shares . In addition to these debts, Vinci Compass also has obligations regarding earn - out structures and redemption liability from M&A transactions . For more detail, see 2 Q' 26 Financial Statements filed within the SEC on August 11 , 2026 . 5) Net Cash and Investments per share were calculated considering the number of outstanding shares at the end of each quarter . Notes to page 17 1) Upfront fees are one - time fees charged for TPD Alternative commitments . 2) Third - Party Distribution, or TPD, stands for the funds managed by third - party asset managers, distributed by Vinci Compass’ platform . 3) Other includes Pension Plans and Vinci Retirement Services . 4) Fee - Earning Assets Under Management Ex - Upfront considers the FEAUM only from the funds which collect recurring management fees . Notes to page 24 1) AuM is calculated as consolidated with double counting, due to funds from one segment investing in other segments and it’s eliminated on consolidation and excluding double counting from co - managed funds between our segments . Considers assets under management and advisory . Notes to page 25 1) FEAUM is measured as assets under management and advisory excluding funds that do not charge management or performance fees at any time, according to such funds’ policies . FEAUM is calculated as consolidated with double counting, due to funds from one segment investing in other segments and it’s eliminated on consolidation and excluding double counting from co - managed funds between our segments . Notes to page 26 1) NAV is the net asset value of each fund . For listed vehicles, the NAV represents the Market valuation of the fund . 2) Total Return Strategy includes the funds Total Return FIC FIM and Total Return Institucional FIA . 3) Mosaico Strategy includes the funds Mosaico, Mosaico Institucional and Mosaico Advisory FIA . 4) IPCA is a broad consumer price index measured by the IBGE . 5) IMAB is composed by government bonds indexed to IPCA . IMAB 5 also includes government bonds indexed to IPCA with up to 5 Years in duration . Notes and Definitions (cont’d)

36 Notes to page 26 (cont’d) 6) Brazil stock market most relevant index . 7) S&P/BMV IPC seeks to measure the performance of the largest and most liquid stocks listed on the Mexican Stock Market . 8) S&P MERVAL Index, Argentina’s flagship index, seeks to measure the performance of the largest, most liquid stocks trading on the Argentinian Stock Market . 9) CDI is an average of interbank overnight rates in Brazil (daily average for the period) . 10) CEMBI Broad Div tracks the performance of US dollar - denominated bonds issued by emerging market corporate entities . 11) The J . P . Morgan CEMBI Broad Diversified HY index tracks liquid, US Dollar emerging market fixed and floating - rate debt instruments issued by corporate, sovereign, and quasi - sovereign entities . 12) PiP Cetes 28 d is an index that invests in Cetes 28 - day securities . Cetes are Treasury Certificates issued by the Mexican government . Notes to page 27 1) NAV is the net asset value of each fund . For listed vehicles, the NAV represents the Market valuation of the fund . 2) CDI is an average of interbank overnight rates in Brazil (daily average for the period) . 3) IMAB is composed by government bonds indexed to IPCA . IMAB 5 also includes government bonds indexed to IPCA with up to 5 Years in duration . 4) IPCA is a broad consumer price index measured by the IBGE . 5) IFIX is an index composed by listed REITs in the Brazilian stock Market . Notes to page 28 1) Track record information is presented throughout this presentation on a pro forma basis and in local currency . 2) Committed capital for VCP III and VCP IV consider amounts of co - investments . Returns, however, consider only the amounts invested to the main funds . Track record presented for the VCP strategy as of 1 Q’ 26 , due to fund’s administrator timeline to disclose the quarterly markup of the fund . 3) Performance information for Nordeste Empreendedor (“NE I”) comprises only the four (out of seven) investments invested, managed and divested by a team led by Jose Pano (collectively, the ‘”Participating Investments”) while they were employed by NE I’s manager (the “NE I Manager”), an entity not affiliated with the manager or Vinci Compass . Information herein pertaining to any investments made by NE I manager has not been prepared by NE I manager and NE I manager assumes no responsibility for the accuracy or completeness of any such information . 4) Track record for VIR strategy is presented as of 1 Q’ 26 , due to fund’s administrator timeline to disclose the quarterly markup of the fund . 5) Track record for Vinci SPS strategy is presented as of 2 Q’ 26 . 6) Track record for MAV strategy is presented as of 2 Q’ 26 . 7) Track record for Lacan strategy is presented as of 2 Q’ 26 . 8) Track record for FIP Infra is presented as of 2 Q’ 26 . 9) Track record for VIAS is presented as of 2 Q’ 26 . 10) Total commitments for VICC are presented as of 2 Q’ 26 . 11) Track record for VFDL is presented as of 2 Q’ 26 . 12) Track record for Vinci Credit Infra is presented as of 2 Q’ 26 . Notes and Definitions (cont’d)

37 Notes to page 29 1) US $ Distributable Earnings was calculated considering the exchange rate from USD to BRL of 5 . 0963 , as of August 10 , 2026 , when dividends were approved by our Board of Directors . 2) Per Share calculations are based on end of period Participating Common Shares . 3) Actual dividends per common share are calculated considering the share count as of the applicable record date . 4) As of June 30 , 2026 , Public Float was comprised of 16 , 029 , 238 Class A common shares . Notes to page 31 1) Other items comprise the income/(loss) generated by contingent consideration adjustment and financial income/(expenses) related to acquisitions and Ares Convertible Preferred Shares . 2) Management contract amortization refers to the purchase price allocated to Fund’s Management Contracts and Customer relationships, as a result of the Business Combinations . These amounts are amortized based on the duration of the related funds . When a fund has an undefined useful life, the amount allocated to these intangible assets are subject to impairment test on annually basis, or whenever any specific economic or operational condition indicates its cost must be reviewed 3) Non - operational expenses are comprised of expenses related to professional services rendered in connection with acquisitions . 4) Income taxes are comprised of taxes calculated over our corporate income tax and social contribution taxes . We are taxed on an actual taxable profit regime, while part of our subsidiaries are taxed based on deemed profit . 5) Contingent consideration adjustment (after - tax) reflects the change in earn out’s fair value to be paid in stock, due to variation in the stock price in the period . 6) OCI comprises foreign exchange variations from the consolidation of subsidiaries whose functional currencies are not Brazilian reais, which are recognized directly in shareholders’ equity (other comprehensive income) and do not affect profit or loss . Notes to page 32 1) Contingent consideration adjustment (after - tax) reflects the change in earn out’s fair value to be paid in stock, due to variation in the stock price in the period . 2) Non - operational expenses are comprised of expenses related to professional services rendered in connection with acquisitions . 3) OCI comprises foreign exchange variations from the consolidation of subsidiaries whose functional currencies are not Brazilian reais, which are recognized directly in shareholders’ equity (other comprehensive income) and do not affect profit or loss . Notes and Definitions (cont’d)

38 • “Fee related earnings”, or “FRE”, is a metric to monitor the baseline performance of, and trends in, our business, in a manner that does not include performance fees, investment income and expenses that do not arise from our normal course of operations . FRE is calculated as operating profit, less (a) net revenue from realized performance fees, less (b) net revenue from unrealized performance fees, plus (c) share - based payments plus (d) compensation allocated in relation to performance fees plus (e) expenses relating to professional services rendered in connection with acquisitions, our business combination with Compass and our international corporate organization (which expenses were added to the calculation of FRE beginning in the year ended December 31 , 2022 to ensure the metric’s usefulness as a tool to assess our ability to generate profits from revenues and expenses arising out of our normal course of operations) plus (f) the amortization of fund management contracts related to business combinations (which expenses were added to the calculation of FRE beginning in the year ended December 31 , 2024 in order to exclude depreciation expenses that are tied to specific acquisition transactions rather than our ongoing operations ; these amounts became meaningful only upon completion of the business combination with Compass and consequently we do not present such amounts for periods prior to 2024 ) . • “FRE Margin” is calculated as FRE divided by the sum of net revenue from management fees, net revenue from advisory services and net revenue from other revenues . • “Distributable Earnings”, or “DE”, is used as a reference by our board of directors to assess our performance and capabilities to distribute dividends to our shareholders . Distributable Earnings is calculated as profit for the year, less (a) net revenue from unrealized performance fees, plus (b) income taxes from unrealized performance fees, plus (c) compensation allocated in relation to unrealized performance fees, less (d) equity gain or loss on investments accounted for using the equity method, less (e) unrealized gain from investment income, plus (f) income taxes on unrealized gain from investment income, plus (g) share - based payments, less (h) income taxes on share - based payments, plus ( i ) depreciation and amortization, except for amortization of placement agent expenses and amortization related to retirement services investments, less (j) contingent consideration (earn - out) gain (loss) (after tax) . • “DE Margin” is calculated as Distributable Earnings divided by sum of net revenue from management fees, net revenue from performance fees, net revenue from advisory services, net revenue from other revenues and realized gain from investment income . • “Performance Related Earnings”, or “PRE”, is a performance measure that we use to assess our ability to generate profits from revenue that relies on outcomes from funds above their respective hurdle rates . We calculate PRE as operating profit less (a) net revenue from management fees, less (b) net revenue from advisory services, less (c) net revenue from other revenues plus (d) personnel and profit - sharing expenses, plus (e) other general and administrative expenses, less (f) compensation in relation to performance fees . • “PRE Margin” is calculated as PRE divided by net revenue from performance fees . • “Adjusted Distributable Earnings”, or “Adjusted DE”, is used as a reference point by our board of directors for determining the amount of earnings available to distribute to shareholders as dividends . Adjusted Distributable Earnings is calculated as Distributable Earnings, plus expenses relating to professional services rendered in connection with acquisitions, our business combination with Compass and our international corporate organization (including income tax related to realized expense) . • “Segment Distributable Earnings” is Vinci Compass’ segment profitability measure used to make operating decisions and assess performance across the company’s five segments (Private Equity, Global Investment Products and Solutions, Credit, Equities, Real Assets and Corporate Advisory) . Segment Distributable Earnings is calculated as operating profit less (a) net revenue from unrealized performance fees, plus (b) compensation allocated in relation to unrealized performance fees, plus (c) realized gain from GP investment income . Notes and Definitions (cont’d)

39 • “ AuM ” refers to assets under management and advisory . Our AuM equals the sum of : ( 1 ) the fair market value of all funds and accounts under management and advisory by Vinci Compass, across Global IP&S, Credit, Private Equity, Equities, and Real Assets ; ( 2 ) the capital that we are entitled to call from investors in funds pursuant to the terms of their capital commitments to those funds ; and ( 3 ) the fair market value of co - investments arranged by us that were made, or could be made, by limited partners of our corporate private equity funds and portfolio companies of such funds . As a significant portion of our AUM is denominated in currencies other than Brazilian Reais, fluctuations in foreign exchange rates may cause our reported AuM to vary over time, independently of underlying asset or commitment changes . AUM includes double counting related to funds from one segment that invest in funds from another segment . Those cases occur mainly due to (a) fund, of funds of investment products and solutions segment, and (b) investment funds in general that invest part of their cash in credit segment and hedge fund segment funds in order to maintain liquidity and provide for returns on cash . Such amounts are eliminated on consolidation . The bylaws of the relevant funds prohibit double - charging fees on AuM across segments . Therefore, while our AUM by segment may double - count funds from one segment that invest in funds from another segment, the revenues for any given segment do not include revenue in respect of assets managed by another segment, which means there are no intercompany eliminations on revenues in our results of operations . • Net Cash and Investments include cash and cash equivalents and the fair value of investments in liquid funds and GP Fund Investments . Cash and cash equivalents include cash, certificate of deposits, which are issued by Banco Bradesco (credit rating AAA evaluated by Fitch Ratings) with interest rates from 99 . 5 % to 101 % of CDI . • “Total Fee Related Revenues” is a measure that we use to assess our ability to generate profits from our business without measuring for the outcomes from funds above their respective benchmarks . We calculate Total Fee Related Revenues as net revenue from services rendered less (a) net revenue from realized performance fees and less (b) net revenue from unrealized performance fees . • “Total compensation and benefits” is the result of the profit sharing paid to our employees as (a) bonus compensation related to management and advisory and (b) performance - based compensation . • “Segment personnel expenses” are composed of the salary - part compensation paid to employees and partners of our funds’ management teams . • “Corporate center expenses” are composed by the salary - compensation paid to employees and other general and administrative expenses related to our support teams, such as research, risk, legal & compliance, investor relations, operations and ESG . • “Other general and administrative expenses” is made up of third - party expenses, depreciation and amortization, travel and representation, marketing expenses, administrative fees, non - operating taxes, third - party consultants’ fees, such as legal and accounting, and office consumables . • “Placement fee amortization and rebates” reflects fees paid to distributors that, due to accounting procedures, are not deducted from net management fees, unlike certain other distributor fees that directly impact that line . • “GP investment income” is income from proprietary investments made by us in our own Private Markets’ funds, used as GP Commitments . • “Financial income” is income generated through the investments made with our cash and cash equivalents in cash and bank deposits, certificate of deposits and proprietary investments in our liquid funds from our Equities and Global IP&S segments . • “Leasing expenses” include costs from the company’s sub - leasing activities . • “Income taxes” is comprised of taxes on our corporate income tax and social contribution taxes . We are taxed on an actual taxable profit regime, while our subsidiaries are taxed based on deemed profit . Notes and Definitions (cont’d)

40 • “Capital Subscription / (capital return)” represents the net capital commitments and capital returns from our Private Markets’ closed end and listed funds . • “Net Inflows / (outflows)” represent the net inflows and outflows from our liquid funds from our Equities, Global IP&S and Credit segments . • “Appreciation / (depreciation)” represents the net capital appreciation/depreciation from our funds, which refers to the increase or decrease of the funds’ investment’s value . • “MOIC” means multiple on invested capital, a ratio intended to represent how much value an investment has returned, and is calculated as realized value plus unrealized value, divided by the total amount invested, gross of expenses and fees . • “IRR” means the internal rate of return, which is a discount rate that makes the net present value of all cash flows equal to zero in a discounted cash flow analysis . Notes and Definitions (cont’d)

41 Bogota 601 748 6090 Carrera 11 # 79 – 52 Of 801, Edificio 80 - ONCE Barrio El Nogal COLOMBIA Mexico City 52 55 5010 2150 Paseo de los Tamarindos N Σ 90, Torre 1, Piso 21, 05120 MEXICO Lima 51 1 611 5350 Av. Jorge Basadre Nro. 347 Piso 09, Of 902 San Isidro PERU Miami 786 755 4860 1441 Brickell Ave Suite 1430, FL 33131 UNITED STATES Recife 55 81 3204 6811 Av. República do Líbano, 251 Sala 301 - Torre A Pina - 51110 - 160 BRAZIL Montevideo 59 8 2626 2650 WTC Free Zone 2 Dr. Luis Bonavita 1294, Of 2033. CP 11300 59 8 2628 7042 WTC Torre 4, Dr. Luis Bonavita 1266, Of 601. CP 11300 URUGUAY New York 1 - 212 - 355 7630 590 Madison Avenue 33rd Floor , NY 10022 UNITED STATES Rio de Janeiro 55 21 2159 6000 Av. Bartolomeu Mitre, 336 Leblon - 22431 - 002 BRAZIL São Paulo 55 11 3572 3700 Av. Brigadeiro Faria Lima, 2.277 14 o andar Jardim Paulistano 01452 - 000 BRAZIL Santiago 56 2 2364 4660 Av. Rosario Norte 555, Piso 14, Las Condes CHILE Buenos Aires 52 55 5010 2150 54 11 4878 8000 Carlos Pellegrini 1023, Piso 14 (C1009ABU) ARGENTINA Ribeirão Preto 55 16 2101 4641 Av. Presidente Vargas, 2.121 – Sala 106 Jardim América 14020 - 260 BRAZIL

EXHIBIT 99.4

Vinci Compass Investments Ltd.

Unaudited Interim Condensed Consolidated Financial Statements as of June 30, 2026

Vinci Compass Investments Ltd.

Consolidated balance sheets

All amounts in thousands of Brazilian reais unless otherwise stated

Assets	Note	06/30/2026	12/31/2025

Current assets
Cash and cash equivalents	5(c)	224,968	280,091
Cash and bank deposits	5(c)	92,426	121,498
Financial instruments at fair value through profit or loss	5(c)	110,309	153,729
Financial instruments at amortized cost	5(c)	22,233	4,864
Financial instruments at fair value through profit or loss	5(d)	852,972	1,534,471
Accounts receivable	5(a)	211,615	214,706
Taxes recoverable		20,402	20,010
Other assets	7	84,890	70,168
Total current assets		1,394,847	2,119,446

Non-current assets
Financial instruments at fair value through profit or loss	5(d)	888,928	151,615
Financial instruments at amortized cost	6	5,751	6,141
Accounts receivable	5(a)	27,451	17,518
Taxes recoverable		2,763	1,225
Deferred taxes	21	40,544	47,393
Other assets	7	34,524	38,315
		999,961	262,207

Investments accounted for using the equity method	8(c)	71,969	65,796
Judicial deposits	24	49,869	43,999
Property and equipment	9	72,079	74,095
Right of use – Leases	11	127,571	141,226
Intangible assets	10	1,372,438	1,326,216
Total non-current assets		2,693,887	1,913,539

Total assets		4,088,734	4,032,985

The accompanying notes are an integral part of these interim condensed consolidated financial statements.

F-2

Vinci Compass Investments Ltd.

Consolidated balance sheets

All amounts in thousands of Brazilian reais unless otherwise stated

Liabilities and equity	Note	06/30/2026	12/31/2025

Current liabilities
Trade payables		14,102	13,369
Leases	11 and 5(e)	29,357	33,307
Accounts payable	12	38,184	38,101
Labor and social security obligations	13	101,408	199,422
Loans and obligations	15	163,582	93,862
Taxes and contributions payable	14	42,895	35,047
Total current liabilities		389,528	413,108

Non-current liabilities
Accounts payable	12	-	6
Leases	11 and 5(e)	118,854	126,877
Labor and social security obligations	13	3,525	9,221
Loans and obligations	15	691,183	872,770
Deferred taxes	21	3,275	4,641
Provision for contingencies	24	50,285	44,446
Retirement plans liabilities	16	678,810	508,416
Total non-current liabilities		1,545,932	1,566,377

Total liabilities		1,935,460	1,979,485

Equity	17
Share capital		19	19
Additional paid-in capital		2,230,012	2,236,406
Treasury shares	17(e)	(293,488)	(306,608)
Retained earnings		131,586	91,974
Other comprehensive income and other reserves		(19,613)	(43,013)
		2,048,516	1,978,778

Non-controlling interests	8(c)	104,758	74,722

Total equity		2,153,274	2,053,500

Total liabilities and equity		4,088,734	4,032,985

The accompanying notes are an integral part of these interim condensed consolidated financial statements.

F-3

Vinci Compass Investments Ltd.

Interim consolidated statement of income

For the six-month period ended June 30

All amounts in thousands of Brazilian reais unless otherwise stated

		Six months ended June 30		Three months ended June 30
Statements of Income	Note	2026	2025	2026	2025


Net revenue from services rendered	18	554,628	475,796	279,773	241,075

General and administrative expenses	19	(391,176)	(357,720)	(202,585)	(182,275)

Operating profit		163,452	118,076	77,188	58,800

Finance income	20	94,960	88,959	19,082	51,361
Finance expenses	20	(50,162)	(54,765)	(25,670)	(27,380)

Finance income/(expenses), net		44,798	34,194	(6,588)	23,981

Equity gain/(loss)	8	1,147	(6,197)	262	(3,996)

Profit before income taxes		209,397	146,073	70,862	78,785

Income taxes	21	(47,496)	(23,372)	(18,299)	(12,012)

Profit for the period		161,901	122,701	52,563	66,773

Attributable to the shareholders of the parent company		150,836	124,132	47,817	67,600
Attributable to non-controlling interests		11,065	(1,431)	4,746	(827)

Basic earnings per share in Brazilian Reais	17 (f)	2.30	1.96	0.73	1.06
Diluted earnings per share in Brazilian Reais	17 (f)	2.22	1.91	0.70	1.03

The accompanying notes are an integral part of these interim condensed consolidated financial statements.

F-4

Vinci Compass Investments Ltd.

Interim consolidated statement of comprehensive income

For the six-month period ended June 30

All amounts in thousands of Brazilian reais unless otherwise stated

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025

Profit for the period	161,901	122,701	52,563	66,773

Other comprehensive income
Items that may be reclassified to profit or loss:
Foreign exchange variance of investees	(20,831)	(33,331)	2,176	(14,940)

Total comprehensive income for the period	141,070	89,370	54,739	51,833

Attributable to:
Shareholders of the parent company	129,849	90,801	49,837	52,660
Non-controlling interests	11,221	(1,431)	4,902	(827)

	141,070	89,370	54,739	51,833

The accompanying notes are an integral part of these interim condensed consolidated financial statements.

F-5

Vinci Compass Investments Ltd.

Interim consolidated statement of comprehensive income

For the six-month period ended June 30

All amounts in thousands of Brazilian reais unless otherwise stated

		Share	Additional	Retained	Other	Treasury		Non-controlling	Total
	Note	capital	Paid-in capital	earnings	reserves	shares	Total	interests	equity


At January 01, 2025		18	2,097,712	30,682	73,769	(259,773)	1,942,408	(365)	1,942,043

Profit for the period		-	-	124,132	-	-	124,132	(1,431)	122,701
Other comprehensive income:
Foreign exchange variation of investee located abroad		-	-	-	(33,331)	-	(33,331)	-	(33,331)
Share based payments		-	(3,111)	-	10,131	3,111	10,131	-	10,131
Treasury shares bought, net of shares sold		-	-	-	-	(49,946)	(49,946)	-	(49,946)
Allocation of profit:
Dividends		-	-	(53,637)	(55,012)	-	(108,649)	-	(108,649)


At June 30, 2025		18	2,094,601	101,177	(4,443)	(306,608)	1,884,745	(1,796)	1,882,949

At January 01, 2026		19	2,236,406	91,974	(43,013)	(306,608)	1,978,778	74,722	2,053,500

Profit for the period		-	-	150,836	-	-	150,836	11,065	161,901
Other comprehensive income:
Foreign exchange variation of investee located abroad		-	-	-	(20,987)	-	(20,987)	156	(20,831)
Equity increase as part of a business combination		-	-	-	33,102	-	33,102	29,043	62,145
Revaluation of redemption Liability		-	-	-	(3,735)	-	(3,735)	-	(3,735)
Share based payments		-	(6,394)	-	15,020	13,120	21,746	-	21,746
Allocation of profit:
Dividends		-	-	(111,224)	-	-	(111,224)	(10,228)	(121,452)

At June 30, 2026		19	2,230,012	131,586	(19,613)	(293,488)	2,048,516	104,758	2,153,274

The accompanying notes are an integral part of these interim consolidated financial statements.

F-6

Vinci Compass Investments Ltd.

Interim consolidated statement of comprehensive income

For the six-month period ended June 30

All amounts in thousands of Brazilian reais unless otherwise stated

	Notes	06/30/2026	06/30/2025
Cash flows from operating activities

Profit before taxation		209,397	146,073
Adjustments to reconcile net income to cash flows from operations:
Depreciation and amortization	19	34,272	28,514
Investment income and exchange variation of financial instruments at fair value through profit or loss		(5,863)	23,325
Net foreign exchange on liabilities at amortized cost	15(i)	(32,396)	(74,133)
Interest expense on loans and obligations	20	31,140	31,541
Gains on remeasurement of contingent consideration	20	(53,187)	(22,478)
Share based payments	19	14,245	11,997
Financial result on lease agreements	20	8,343	7,369
Net profit/(loss) of investments accounted for using the equity method	8(b)	(1,147)	6,197
Other adjustments		(60)	(233)
		204,744	158,172
Changes in assets and liabilities
Accounts receivables		(9,119)	48,074
Taxes recoverable		(1,937)	7,340
Other assets		(11,571)	32,777
Trade payables		733	(2,161)
Accounts payable		(6)	(28,748)
Labor and social security obligations		(101,627)	(85,972)
Taxes and contributions payable		(7,170)	(16,953)
Purchases of financial instruments related to retirements plans		(137,510)	(50,331)
Contribution for retirements plans		138,439	52,192
Deferred taxes		3,758	(451)
		(126,010)	(44,233)

Cash generated from operations		78,734	113,939
Income tax paid		(21,968)	(29,232)
Net cash inflow from operating activities		56,766	84,707

Cash flows from investing activities
Purchases of property and equipment and additions to intangible assets		(9,152)	(19,862)
Purchase of financial instruments at fair value through profit or loss		(476,722)	(124,621)
Sales of financial instruments at fair value through profit or loss		580,798	266,202
Purchase and sales of financial instruments at amortized cost		390	(8,073)
Dividends received from joint ventures investments	8(b)	4,723	-
Capital increase in joint ventures investments	8(b)	(13,102)	(9,917)

Net cash (inflow from investing activities		86,935	103,729

Cash flows from financing activities
Interest payments of loans and obligations	15	(29,394)	(27,499)
Principal payments of loans and obligations	15	(23,882)	(15,734)
Treasury shares acquisition paid, net of treasury shares sold	17(e)	8,853	(49,458)
Lease payments, net of sublease received		(18,622)	(15,948)
Dividends paid	17(d)	(123,949)	(107,750)

Net cash (outflow) from financing activities		(186,994)	(216,389)

Net decrease in cash and cash equivalents		(43,293)	(27,953)

Cash and cash equivalents at the beginning of the period	5(c)	280,091	223,302

Foreign exchange variation of cash and cash equivalents in subsidiary		(11,830)	(6,159)

Cash and cash equivalents at the end of the period	5(c)	224,968	189,190

Non-cash financing activities

Dividends declared and not yet paid until June 30, 2026 and 2025 were R$ 89 and R$ 2,696 (Note 12), respectively.

Issuance of shares related to the business combination were R$ 867,064 (2025: R$ 833,962) (Note 8 (a)).

Consideration payable, contingent consideration (earn-out) and redemption liability as of June 30, 2026 and December 31, 2025 were 291,773 and 355,388 (Note 15), respectively. Vinci expects to pay the contingent consideration through its equity instruments. However, in accordance with IAS 32, the earn-out obligation was classified as a financial liability.

The accompanying notes are an integral part of these interim condensed consolidated financial statements.

F-7

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Operations

Vinci Compass Investments Ltd. is an exempted company incorporated in the Cayman Islands (referred to herein as "Entity", "Group" or "Vinci Compass"). The Group started its activities in September 2009. Its objective is to hold investments in the capital of other companies as partner (shareholder). The investees are specialized in rendering alternative investment management, asset allocation, corporate advisory services, distribution services and retirement services.

The registered office of the Entity is at Harneys Fiduciary (Cayman) Limited, 4th Floor, Harbour Place, 103 South Church Street, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands.

On October 06, 2025, Vinci Compass announced an agreement for a business combination with Verde, one of Brazil's leading multi-strategy asset managers with a widely recognized brand. On December 01, 2025, the transaction was completed. Please see note 8(a) in further detail regarding the transaction.

Tax Reform on Consumption

In Brazil, Constitutional Amendment No. 132/2023 introduced a broad consumption tax reform, establishing a dual VAT model composed of the federal Contribution on Goods and Services (CBS) and the subnational Tax on Goods and Services (IBS), as well as a federal Selective Tax (IS). The main rules governing IBS, CBS and IS were enacted through Complementary Law No. 214/2025, while Complementary Law No. 227/2026 established the IBS Management Committee and related administrative rules.

The transition period is expected to run from 2026 to 2032, during which the current and new tax systems will coexist. Management is monitoring the implementation of the Reform and, based on the information available as of June 30, 2026, does not expect a significant impact on these interim condensed consolidated financial statements.

Galeão Transaction

In August 2025, an investment fund managed by Vinci Compass through its infrastructure strategy and within the Real Assets segment entered into an agreement to acquire an interest in Rio de Janeiro Aeroporto S.A. ("RJA”), an existing holding company wholly owned by Changi Airports Ltd ("Changi”). RJA holds an interest in the concessionaire of Aeroporto Internacional Tom Jobim, or Galeão ("GIG Airport” or "Galeão”), alongside Infraero. The completion of this part of the transaction was contingent upon the satisfaction of specific conditions, which were met in September 2025.

The transaction was structured to position the fund, together with Changi Airports through RJA, as an incumbent participant in the assisted sale process (the "Auction”) for the new Galeão concession, which occurred on March 30, 2026.

RJA lost the bid and on March 30, 2026, Aena Desarrollo Internacional ("Aena”) was declared the winning bidder in the Auction for the airport. As a result, RJA became entitled to receive indemnification in connection with the transfer of its interest in the concession to the winning bidder, subject to certain conditions. The results of the Auction were ratified on May 4. However, the amount of the indemnification payable to RJA has not yet been determined.

Vinci Compass is expected to receive a portion of the indemnification in connection with activities undertaken prior to the Auction, including the involvement of Vinci Compass’s infrastructure team, in its capacity as fund manager, in the negotiation and the review of contract renegotiations to be implemented under the new rules of the concession, as well as general expenses incurred during the pre-auction period. As the receipt of the indemnification is subject to precedent conditions and, consequently, to the achievement of certain performance obligations, no amounts related to the indemnification agreement had been recorded at Vinci Compass as of June 30, 2026.

Based on current Vinci Compass’ estimates, the amount expected to be received by Vinci Compass under the indemnification arrangement would be approximately R$100 million, net of taxes and general expenses. Such amount is currently expected to be received in the late third quarter or early fourth quarter of 2026.

F-8

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

BACS Transaction

On June 1, 2026, Vinci Compass Argentina Asset Management S.A.S.G.F.C.I. ("VCAM"), a subsidiary of Entity, completed the combination of its Argentine asset management operations with BACS Administradora de Activos S.A.S.G.F.C.I. ("BACS"), following the execution of a corporate spin-off and merger transaction under Argentine corporate law.

Established in 2012, BACS is a leading Argentine mutual fund manager with a diversified investment platform serving corporate, retail and institutional investors through money market and non-money market investment strategies. Prior to the transaction, BACS managed approximately US$800 million in assets under management and maintained strategic commercial relationships with BACS Banco de Crédito y Securitización S.A. ("BACS Banco") and Banco Hipotecario S.A., providing broad distribution capabilities across the Argentine financial market.

The transaction combined BACS with Investis Asset Management S.A.S.G.F.C.I. ("Investis"), Entity existing Argentine asset management platform, creating a combined operation with approximately US$1.6 billion in AuM at the transaction announcement date. The combined platform significantly enhances Entity scale in Argentina while expanding its product offering, distribution capabilities and operating efficiency.

Following the transaction, VCAM continues to operate under Entity investment governance, risk management, compliance and operational framework while leveraging BACS’s local market expertise, customer relationships and distribution infrastructure. The combined platform offers a diversified suite of investment products, including money market funds and longer-duration investment strategies, serving corporate, retail and institutional clients throughout Argentina.

The transaction was executed through a corporate reorganization involving the issuance of shares by the acquired entity to the non-controlling shareholders and did not involve any cash consideration. Following completion of the transaction, Entity retained control of the combined entity while the former shareholders of BACS became minority shareholders of VCAM. In addition, the transaction includes a contractual performance-based equity adjustment mechanism under which the former BACS shareholders may become entitled to receive an additional equity interest, subject to the achievement of specified revenue growth and distribution performance targets during the contractual measurement period.

Summary of significant accounting policies

2.1

Basis of preparation and presentation

The unaudited interim condensed consolidated financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting as issued by the International Accounting Standards Board (“IASB”).

The unaudited interim condensed consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the Group’s annual consolidated financial statements as of December 31, 2025.

The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period.

The unaudited interim condensed consolidated financial statements are presented in Brazilian reais (“R$”), and all amounts disclosed in the financial statements and notes have been rounded off to the nearest thousand currency units unless otherwise stated.

The issuance of these financial statements was authorized by the Entity's management on August 11, 2026.

F-9

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(a)

Interim consolidated financial statements

Vinci operates as an asset management firm. The Group focuses on private equity, real assets, credit, equities, corporate advisory and investment products and solutions, which comprise the main activity of the Group.

The Group controls an entity where the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity.

Also, the Entity holds interest in subsidiaries whose main purpose and activities are providing services that relate to the Entity’s activities. Therefore, the Entity consolidates these subsidiaries.

Ownership interest in subsidiaries on June 30, 2026 and December 31, 2025 are as follows:

	Interest - %

	06/30/2026	12/31/2025

Subsidiaries
Vinci Partners Investimentos Ltda.	100	100
Vinci Assessoria Financeira Ltda. (1)	100	100
Vinci Equities Gestora de Recursos Ltda. (1)	100	100
Vinci Gestora de Recursos Ltda. (1)	100	100
Vinci Capital Gestora de Recursos Ltda. (1)	100	100
Vinci Soluções de Investimentos Ltda.	100	100
Vinci Real Estate Gestora de Recursos Ltda. (1)	100	100
Vinci Capital Partners GP Limited.	100	100
Vinci Partners USA LLC	100	100
Vinci GGN Gestão de Recursos Ltda. (1)	100	100
Vinci Infraestrutura Gestora de Recursos Ltda.	100	100
Vinci Capital Partners Fund III GP Limited	100	100
GGN GP LLC	100	100
Vinci APM Ltda. (1)	100	100
Vinci Monalisa FIM Crédito Privado IE (2)	100	100
Vinci Monalisa Cash FIM Crédito Privado IE (2)	100	-
Vinci Asset Allocation Ltda.	75	75
VICC Infra GP LLC	100	100
Vinci Capital Partners IV GP LLC	100	100
Vinci Holding Securitária Ltda.	92	90
Vinci Vida e Previdência S.A. (3)	92	90
Vinci SPS Capital Gestão de Recursos Ltda. (4)	100	100
VICC Infra GP (Lux), S.A.R.L.	100	100
VINCI US RE Corporation (5)	98	98
MAV Capital Gestora de Recursos SS Ltda. (6)	100	100
ICML Gestão de Negócios e Participações SS Ltda. (6)	100	100
Lacan Administração de Bens e Participações Ltda. (7)	100	100
Lacan Investimentos e Participações Ltda. (7)	100	100
SPS IV GP LLC	100	100
MNC Holdings Limited (8)	100	100
Investis Asset Management S.A. (8)	58	100
Compass Group S.A. (8)	100	100
Vinci CG Gestora de Recursos Ltda (8)	100	100
Compass Investments Brazil LLC (8)	100	100
Vinci Compass Chile SpA (8)	100	100
Vinci Compass Inversiones SpA (8)	100	100
Compass Group Chile S.A. Administradora General De Fondos (8)	100	100
VC Servicios Financieros SpA (8)	100	100

F-10

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Compass Group S.A. Asesores de Inversion (8)	100	100
VC Asesorias e Inversiones SpA (8)	100	100
VC Distribución Institucional SpA (8)	100	100
Compass Group Chile Spa (8)	100	100
Compass Group SA Comisionista de Bolsa (8)	100	100
VC Asesores De Inversión Colombia S.A.S (8)	100	100
Compass Investmenst De Mexico S. A. de C. V. Sociedad Operadora de Fondos de Inversion (8)	100	100
Compass Investmenst Corporativo S.A. de C.V. (8)	100	100
CDI Sociedad Desarrolladora de Proyectos S.A. De C.V (8)	100	-
CDI Sociedad Administradora de Proyectos S.A. De C.V (8)	100	100
MB Property Management Mexico S de RL De C.V. (8)	100	100
Compass Group Holding S.A.P.I de C.V. (8)	100	100
Compass Servicios Operativos S de RL de C.V. (8)	100	100
Compass Desarrollo Inmobiliario S.A. de C.V. (8)	100	100
Compass Latin America Investments LLC (Delaware) (8)	100	100
Compass Capital Consultants S.A.C. (8)	100	100
Compass Peru S.A. (8)	100	100
Compass Group S.A.F. S.A. (8)	100	100
Compass Group Global Advisors S.A. (8)	100	100
Compass Group Uruguay Investment Advisors S.A. (8)	100	100
Bunara S.A. (8)	100	100
Cipresi S.A. (8)	100	100
CG Global Services S.A. (8)	100	100
Compass Group LLC Establecimiento Permanente en Chile (8)	100	100
Compass Group LLC (8)	100	100
CG Compass (USA) LLC (8)	100	100
Compass Group Holdings Inc (8)	100	100
Compass Group Investments Solutions LLC (8)	100	100
Compass Group Asset Management Holdings S.L.U. (8)	100	100
Compass Group GP S.à r.l. (Compass GP Luxemburgo) (8)	100	100
Inversiones La Esmeralda SpA (8)	100	100
Compass GSO COF IV Solutions GP Ltd (8)	100	100
Compass BXLS V Solutions GP (8)	100	100
Compass SP Solutions GP (8)	100	100
Compass LCP X Solutions GP (8)	100	100
Compass Secondaries Solutions (8)	100	100
Compass Capital (Cayman) (8)	100	100
Compass BCP Asia II Solutions (8)	100	100
Verde Empreendimentos e Participações S.A. (9)	50	50
Verde Asset Agro e Imobiliário Ltda. (9)	35	35
Verde Asset Management S.A. (9)	50	50
Verde Serviços Internacionais S.A. (9)	50	50
VC Holding LATAM S.A.S.	100	100
MNVC UK Ltd.	100	100
AGILIZANDO TUS FINANZAS, S.A.P.I. de C.V., SOFOM, E.N.R.	100	100
Vinci Lacan IV GP, LLC	100	100
VISA GP, LLC	100	100
VIR V GP, LLC	100	100

(1)

Minority interest represents less than 0.001%.

(2)

Under the terms of IFRS 10, the Entity classifies Vinci Monalisa FIM Crédito Privado IE and Vinci Monalisa Cash FIM Crédito Privado IE as investment entities. Accordingly, the Entity does not consolidate their investments and measures at fair value through profit or loss in accordance with IFRS 9.

(3)

Vinci Compass has an indirect interest at Vinci Vida e Previdência of 85% through its subsidiary Vinci Holding Securitária Ltda., which holds 100% of ownership interest at Vinci Vida e Previdência.

(4)

On 16 August 2022, Vinci Soluções de Investimentos Ltda. acquired 90% of the issued share capital of SPS Capital Gestão de Recursos Ltda. The acquisition gives to Vinci Soluções de Investimentos the right of 100% on the economic interest of SPS Gestão de Recursos Ltda.

F-11

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(5)

Under the terms of IFRS 10, the Entity classifies Vinci US RE Corporation as an investment entity. Accordingly, the Entity does not consolidate its investment and measures at fair value through profit or loss in accordance with IFRS 9.

(6)

On 29 June 2024, Vinci Gestora Recursos Ltda. acquired 30% of the issued share capital of MAV Capital Gestora de Recursos Ltda. and 100% of the issued share capital of ICML Gestão de Negócios e Participações SS Ltda. Vinci Compass has direct and indirect interest on MAV Capital Gestora de Recursos SS Ltda. Vinci Compass has indirect interest through its ownership interest on ICML Gestão de Negócios e Participações SS Ltda., which holds 70% of ownership interest at MAV.

(7)

Subsidiaries consolidated after Lacan business combination. Please see note 8(a)(iii) for further details of the transaction.

(8)

Subsidiaries consolidated after Compass business combination. Please see note 8(a)(ii) for further details of the transaction.

(9)

Subsidiaries consolidated after Verde business combination. Please see note 8(a)(iv) for further details of the transaction.

Subsidiaries are all entities (including structured entities) over which the Group has control. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.

Inter-company transactions, balances and unrealized gains on transactions between Group companies are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group.

Non-controlling interest in the results and equity of subsidiaries are shown separately in the consolidated statement of profit or loss, consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated balance sheet respectively.

The Group treats transactions with non-controlling interests that do not result in a loss of control as transactions with equity owners of the Group. A change in ownership interest results in an adjustment between the carrying amounts of the controlling and non-controlling interests to reflect their relative interests in the subsidiary. Any difference between the amount of adjustment to non-controlling interests and any consideration paid or received is recognized in another reserve within equity attributable to owners of Entity.

When the Group ceases to consolidate an investment or account for it under equity method because of a loss of control, joint control or significant influence, any interest retained in the entity is remeasured to its fair value, with the change in carrying amount recognized in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognized in other comprehensive income in respect of that entity are accounted for as if the group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognized in other comprehensive income are reclassified to profit or loss.

2.2

Segment reporting

Under the supervision of the Board of Directors, the CEO is responsible for the decision-making process related to executive themes, resources allocation and strategic decisions of Vinci Compass.

The strategic decisions of the Group comprise six distinct business segments: (i) Private Equity, (ii) Equities, (iii) Real Assets; (iv) Credit; (v) Global IP&S; and (vi) Corporate Advisory (see Note 23). Strategies were sorted out within business segments following technical and strategic similarities among funds’ attributes, such as management and performance fee structures, liquidity constraints, targeted returns and investor profile.

Accounting estimates and judgments

The Entity makes estimates and assumptions concerning the future, based on historical experience and other factors, including expectations of future events. The resulting accounting estimates will, by definition, seldom equal the related actual results. The main estimations and assumptions made by the Entity are included as follows:

F-12

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

• Allowance of expected credit losses of accounts receivable.

• Provision for profit sharing.

• Consolidation of subsidiaries.

• Fair value measurement of financial assets.

• Fair value measurement of retirement plans liabilities.

• Provision for contingent liabilities.

• Impairment for goodwill and other intangible assets.

• Fair value measurement of contingent consideration.

• Fair value of share-based payments.

• Financial evaluation of compound instruments.

• Estimated useful lives for fixed and intangible assets.

• Purchase price allocation on business combinations.

• Estimative and assumptions related to lease contracts, including variable considerations, evaluation of implicit interest rate and extensions options.

Financial risk management

The main risks related to the financial instruments are credit risk, market risk, and liquidity risk, as defined below. The management of such risks involves various levels in the Entity and comprehends a number of policies and strategies. The Group's risk management focuses on the unpredictability of financial markets and seeks to mitigate potential adverse impacts on the Group's financial performance.

4.1

Financial risk factors

This note explains the Group's exposure to financial risks and how these risks could affect the Group's future financial performance. Current year profit and loss information has been included where relevant to add further context.

The Group's risk management is predominantly controlled by a risk assessment department under process and controls approved by the management. The management provides written process and controls for overall risk management, as well as policies covering specific areas, such as foreign exchange risk, interest rate risk, credit risk, use of derivative financial instruments and non-derivative financial instruments, and investment of excess liquidity.

(a)

Credit risk

Credit risk arises from cash and cash equivalents, contractual cash flows of debt investments carried at amortized cost, at fair value through profit or loss (FVTPL), and deposits with banks and financial institutions, as well as credit exposures to wholesale and retail customers, including outstanding receivables.

(i) Risk management

As of June 30, 2026, and December 31, 2025 the expected credit losses are considered immaterial due to the short maturities of the deposits and the credit quality of the counterparties, which have investment-grade ratings assigned by credit agencies. The Entity has not suffered any losses from cash and cash equivalents since inception. Vinci Compass's treasury reviews expected credit losses on a regular basis.

(ii) Impairment of financial assets

The Group has the following types of financial assets that are subject to the expected credit loss model:

• Accounts receivable.

• Loans and receivables from employees evaluated at amortized cost.

• Advances to projects in progress.

F-13

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

While cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the expected impairment loss was immaterial.

(b)

Market risk

(i) Foreign exchange risk

At the reporting date, the carrying amount of the Group’s financial assets and liabilities exposed to other currencies, as listed below:

Balance sheet	06/30/2026	12/31/2025

Cash and cash equivalents	108,799	120,834
Financial instruments at fair value through profit or loss	217,555	214,142
Accounts receivable	41,720	40,674
Taxes recoverable	4,723	6,729
Other receivables	27,521	26,848
Current assets	400,318	409,227

Financial instruments at fair value through profit or loss	106,871	128,720
Intangible assets	18,159	16,915
Financial instruments at amortized cost	19,650	11,883
Investments accounted for using the equity method	69,794	61,592
Deferred taxes	12,047	14,988
Lease, property and equipment	54,417	66,802
Non-current assets	280,938	300,900

Trade payables	5,106	14,086
Leases	39,186	45,978
Accounts payable	781	997
Loans and obligations	35,698	35,459
Labor and social security obligations	32,667	59,167
Taxes and contributions payable	9,095	9,911
Current liabilities	122,533	165,598

Other payables	-	7
Loans and obligations	527,961	561,284
Related parties	10,963	4,894
Deferred taxes	7,950	9,884
Non-current liabilities	546,874	576,069

Net Equity exposed to other currencies (comprised as below)	11,849	(31,540)

Net Equity exposed to US Dollars	(86,029)	(118,585)
Net Equity exposed to Euros	1,304	2,194
Net Equity exposed to Pounds	1,169	1,995
Net Equity exposed to Chilean Pesos	45,780	43,522
Net Equity exposed to Uruguayan Pesos	(8,558)	(7,846)
Net Equity exposed to Colombian Pesos	3,251	5,161
Net Equity exposed to Argentine Pesos	8,992	(721)
Net Equity exposed to Mexican Pesos	16,788	15,677
Net Equity exposed to Peruvian Sols	29,152	27,063

In addition to the net assets presented in the table above, Vinci Compass Investments Ltd and Vinci Monalisa FIM Crédito Privado IE hold non-deliverable forwards contracts exposed to US Dollars in the amount of R$ 103,532 (US$ 30 million) as of June 30, 2026 (R$ 165,072 (US$ 30 million) as of December 31, 2025). Please see note 5(d)(ii) for more detail

F-14

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

The aggregate net foreign exchange gains/losses recognized in profit or loss were:

	Six months ended June 30		Three months ended June 30
Net foreign exchange result	2026	2025	2026	2025

Financial revenue	16,437	12,423	-	11,283
Financial expense	-	-	(992)	-

Net foreign exchange result, net	16,437	12,423	(992)	11,283

The Group operates internationally and is exposed to foreign exchange risk.

Foreign exchange risk arises from future commercial transactions and recognized assets and liabilities denominated in a currency that is not the functional currency of the Group.

(ii) Interest rate risk

The Group's profit or loss is sensitive to higher/lower interest income from cash equivalents and fixed income funds as a result of changes in interest rates.

(iii) Price risk

The Group's exposure to investment securities price risk arises from investments held by the group and classified in the balance sheet at fair value through profit or loss (note 5).

To manage its price risk arising from investments in investment securities, the Group diversifies its portfolio. Diversification of the portfolio is done in accordance with the limits set by the Group. Note 4(d) demonstrates the sensitivity analyses of impact for the assets held by the Group.

(c)

Liquidity risk

Liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when due and to close out market positions. At the end of the reporting period the Group held bank deposits, certificates of deposits and US treasury bills of R$ 224,968 (12/31/2025 – R$ 280,091) that are expected to readily generate cash inflows for managing liquidity risk.

Net debt reconciliation

This section sets out an analysis of net debt and the movements in net debt for each of the years presented.

	06/30/2026	12/31/2025
Cash and cash equivalents	224,968	280,091
Financial instruments at fair value through profit or loss (i)	852,972	1,534,471
Financial instruments at amortized cost	5,751	6,141
Judicial deposits (ii)	49,869	43,999
Trade payables	(14,102)	(13,369)
Labor and social security obligations	(104,933)	(208,643)
Accounts payable	(38,184)	(38,107)
Lease liabilities	(148,211)	(160,184)
Convertible preferred shares	(483,480)	(513,765)
Commercial notes	(78,233)	(87,326)
Consideration payable	(9)	(6,029)
Banco Security	(1,279)	(10,153)
Provisions for contingencies (ii)	(50,285)	(44,446)
Retirement plans liabilities	(678,810)	(508,416)
Net debt	(463,966)	274,264

F-15

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

The contingent consideration and the redemption liability were not included in the net debt calculation. The contingent consideration and the redemption liability, subject to certain conditions, can be settled by shares held in treasury or shares issued by Vinci Compass.

(i)

Comprised of liquid and illiquid investments. Liquid investments are current assets that are traded in an active market. Illiquid investments are comprised of assets that trade infrequently.

(ii)

Judicial deposits and provisions for contingencies were included in the net debt reconciliation, as they are directly related to the same underlying legal proceedings and substantially offset each other, resulting in an immaterial net impact on reported net debt.

	Financial liabilities				Other assets
	Payables	Loans and obligations	Retirement plans	Lease liabilities	Cash and cash equivalents	Financial instruments at fair value through profit or loss
Net debt as at
December 31, 2024	(241,257)	(861,542)	(374,813)	(119,455)	223,302	1,531,036

Cash flow and dividends provision	(18,862)	75,779	(76,173)	27,578	47,952	(80,753)
Fair value and monetary adjustments	-	(2,951)	(57,430)		13,039	84,188
Addition and finance expenses accrual	-	(247,431)	-	(68,307)	-	-
Foreign exchange adjustments	-	69,513	-	-	(4,202)	-
December 31, 2025	(260,119)	(966,632)	(508,416)	(160,184)	280,091	1,534,471

Cash flow and dividends provision	102,900	53,279	(138,444)	18,622	(60,278)	117,951
Fair value adjustment	-	-	(31,950)	-	5,465	(36,268)
Addition and finance expenses accrual	-	26,193	-	(1,945)	-	-
Foreign exchange adjustments	-	32,395	-	(4,704)	(310)	-
Reclassification from current to non-current assets (5(d))	-	-	-	-	-	(763,182)
June 30, 2026	(157,219)	(854,765)	(678,810)	(148,211)	224,968	852,972

Maturities of financial liabilities

Except for the retirement plans liabilities, the tables below analyze the Group's financial liabilities into relevant maturity groupings based on their contractual maturities for significant financial liabilities.

Contractual maturities of financial liabilities at June 30, 2026	Less than 1 year	Between 1 and 3 years	Over 3 years	Total	Carrying amount

Trade payables	(14,102)	-	-	(14,102)	(14,102)
Labor and social security obligations	(101,408)	(3,525)	-	(104,933)	(104,933)
Lease liabilities	(34,241)	(57,260)	(65,873)	(157,373)	(148,211)
Accounts payable	(38,184)	-	-	(38,184)	(38,184)
Loans and financing	(84,038)	(192,052)	(1,015,437)	(1,291,527)	(854,765)
Total	(271,973)	(252,837)	(1,081,310)	(1,606,119)	(1,160,195)

F-16

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Contractual maturities of financial liabilities at December 31, 2025	Less than 1 year	Between 1 and 3 years	Over 3 years	Total	Carrying amount

Trade payables	(13,369)	-	-	(13,369)	(13,369)
Labor and social security obligations	(199,422)	(9,221)	-	(208,643)	(208,643)
Lease liabilities	(33,307)	(68,344)	(121,243)	(222,894)	(160,184)
Accounts payable	(38,107)	-	-	(38,107)	(38,107)
Loans and financing	(93,862)	(200,618)	(1,073,934)	(1,368,414)	(966,632)
Total	(378,067)	(278,183)	(1,195,177)	(1,851,427)	(1,403,095)

(d)

Sensitivity analysis

The Group monitors and evaluates the market risk related to its financial investments portfolio periodically to assess its volatility, through changes that can significantly impact on its financial results. Considering a period of one day and the historical results over the past year, the following Value at Risk (VAR) parameters were used:

●

-0.45% (or R$ 7.3 million) of the financial investment portfolio for a confidence interval of 95% on June 30, 2026 (0.57% or R$ 9.2 million on December 31, 2025).

●

-0.72% (or R$ 11.7 million) of the financial investment portfolio for a confidence interval of 99% on June 30, 2026 (0.90% or R$ 14.6 million on December 31, 2025).

Additionally, the Group evaluated the financial investment portfolio on June 30, 2026 and December 31, 2025, through stress scenarios according to the main risk factors related to its investments, as presented in the table below:

			Financial Impact ()**
Risk Factor	Variation in	*Stress Scenario ()**	06/30/2026	12/31/2025
Current inflation	Inflation index	-100bps	3.6	3.9
Exchange traded real estate funds	Share prices	-10%	(7.4)	(13.3)
Brazilian stock prices	Share prices	-10%	(0.5)	(2.6)
Fixed-rate offshore rates	US yield curve	-100bps	(0.0)	(0.1)
Foreign exchange rate	Foreign exchange rates	10% (***)	7.4	5.1
Domestic base overnight rate	Domestic base overnight rate	-100bps	(5.3)	(5.0)

(*) bps - basis point (1bps = 0,01%)

(**) In millions of Brazilian reais

(***) Brazilian reais devaluation against US Dollars

An equal change in the opposite direction of the stress scenario would have affected the financial investment portfolio by a similar amount, on the basis that all other variables remain constant.

F-17

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Financial instruments

This note provides information about the group's financial instruments, including:

- an overview of all financial instruments held by the Group

- specific information about each type of financial instrument

- accounting policies

- information about determining the fair value of the instruments, including judgements and estimation uncertainty involved.

The Group classifies its financial assets in the following measurement categories:

●

those measured at fair value or through profit or loss, and

●

those measured at amortized cost.

The classification depends on the entity's business model for managing the financial assets and the contractual terms of the cash flows.

For assets measured at fair value, gains and losses will be recorded in profit or loss.

Recognition and derecognition

Regular way purchases and sales of financial assets are recognized on the trade date, being the date on which the group commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially all the risks and rewards of ownership.

Measurement

At initial recognition, the group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVTPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVTPL are expensed in profit or loss.

The Group holds the following financial instruments:

Financial assets	Section	06/30/2026	12/31/2025

Accounts receivable	(a)	239,066	232,224
Other financial assets at amortized cost	(b)	74,506	72,043
Cash and cash equivalents	(c)	224,968	280,091
Financial assets at fair value through profit or loss (FVTPL)	(d)	1,741,900	1,686,086
		2,280,440	2,270,444

Financial liabilities

Liabilities at amortized cost	(e)	157,219	260,119
Lease liabilities	(e)	148,211	160,184
Loans and obligations	(e)	854,765	966,632
Retirement plans liabilities	(e)	678,810	508,416
		1,839,005	1,895,351

The Group's exposure to risks associated with the financial instruments is discussed in Note 4. The maximum exposure to credit risk at the end of the reporting period is the carrying amount of each class of financial assets mentioned above.

F-18

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Accounts receivable

Current assets	06/30/2026	12/31/2025
Accounts receivable from contracts with customers	212,259	215,338
Loss allowance	(644)	(632)

Non-current assets
Accounts receivable from contracts with customers	27,451	17,518
	239,066	232,224

Accounts receivables are recognized initially at the amount of consideration that is unconditional and are not submitted to any financial components. They are subsequently measured at amortized cost, less loss allowance.

Current accounts receivable are amounts due from customers for services performed in the ordinary course of business. They are generally due for settlement within 30 days and are therefore classified as current in their entirety. Due to the short-term nature of the current receivables, their carrying amount is considered to be the same as their fair value.

Non-current accounts receivable comprised by long-term advisory fees related to Real Estate projects administration fees contingent upon the realization of invested fund assets and unrealized performance fee and up-front fees receivable. Unrealized performance fees are recognized when the management, with accumulated experience, estimates that it is highly probable that a significant reversal will not occur. Vinci Compass expects the unrealized performance fees will be received during 2026. However, since its realization is subject to uncertainty, the balance is presented as a non-current receivable.

Monthly, the Entity evaluates the revenues and receipts for each customer (Funds). Additionally, on a quarterly basis Vinci Compass analyzes the outstanding balances to calculate expected credit losses and the exposure to credit risk from receivables are reviewed. Accounts receivable allowance for expected credit losses are presented in general and administrative expense.

Accounting write-downs or impairment losses of R$ 12 were recognized during the period.. The allowance for expected credit losses as of June 30, 2026 amounted to R$ 644 (R$ 632 as of December 2025).

Accounts receivables are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, among others, the failure of a debtor to engage in a repayment plan with the group, and a failure to make contractual payments. Subsequent recoveries of amounts previously written off are credited against the same line item.

Other financial assets at amortized cost

Financial assets at amortized cost refer to the following debt instruments:

	06/30/2026	12/31/2025

Employees loans (Note 7 (iii))	18,158	17,093
Receivable from employees (Note 7 (i))	21,129	28,207
Advances to projects in progress (Note 7 (iv))	35,219	26,743
	74,506	72,043

These amounts generally arise from transactions outside the usual operating activities of the group. Interest may be charged at commercial rates and collateral is not normally obtained.

All the financial assets at amortized cost are denominated in Brazilian currency units. As a result, there is no exposure to foreign currency risk. There is also no exposure to price risk as the investments will be held to maturity.

F-19

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

See note 6 for more details.

Cash and cash equivalents

	06/30/2026	12/31/2025

Cash and bank deposits	92,426	121,498
Financial instruments at fair value through profit or loss (i)	110,309	153,729
Financial instruments at amortized cost (ii)	22,233	4,864
	224,968	280,091

For the purpose of presentation in the statement of cash flows, cash and cash equivalents include cash on hand, bank deposits held at financial institutions, and highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

(i) Comprises certificates of deposits issued by Banco Bradesco (credit rating AAA evaluated by Fitch Ratings) with an interest rate of 100% of CDI (interbank deposit rate). The certificates are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

(ii)

Comprised of US Treasury Bills.

Financial assets and liabilities at fair value through profit or loss

The group classifies the following financial assets and liabilities at fair value through profit or loss (FVTPL):

Mutual funds;

Private markets funds;

Real Estate Investments;

Derivatives financial instruments;

Listed equity securities.

Financial assets and liabilities measured at FVTPL include the following categories:

	06/30/2026	12/31/2025

Current assets	852,972	1,534,471
Mutual funds (i)	851,565	1,523,998
Derivative financial assets (ii)	1,277	10,219
Listed equity securities	118	-
Real Estate Investments (iv)	-	116
Other financial assets	12	138

Non-current assets	888,928	151,615
Mutual funds (i)	783,970	19,958
Private markets funds (iii)	27,381	29,294
Real Estate Investments (iv)	76,084	100,773
Listed equity securities	1,493	1,590

The following table demonstrates the funds invested included in each category mentioned above.

F-20

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(i) Mutual funds
	06/30/2026	12/31/2025

Current assets	851,565	1,523,998
Vinci Monalisa FIM Crédito Privado IE (2)	-	888,630
Vinci Monalisa Cash FIM Crédito Privado (2)	73,396	-
Vinci Multiestratégia FIM	-	409
Vinci Special Opportunities Fund Master SP	9,437	15,381
Compass Lapco Fondo De Inversion Serie B	4,156	5,967
Vinci Income Fund Ltd	22,370	28,842
Vinci Compass Brazil Equity Fund Class I	-	10,736
Latin America Equity Fund Class I	11,127	11,081
Vinci Reservas Técnicas FI RF DI	15,938	16,058
Retirement services investment funds (1)	678,807	508,420
FI Vinci Renda Fixa CP	6,400	11,591
Fondo Mutuo Compass Liquidez	11,306	7,104
Toronto Trust Arroho	6,940	-
Pershing Money Market	5,264	5,255
LV Money Market USD	-	6,262
Other mutual funds	6,424	8,262

Non-current assets	783,970	19,958
Vinci Monalisa FIM Crédito Privado IE (2)	763,182	-
Compass - Fondo de Inversión Adelanto de Efectivo	11,948	12,353
Other mutual funds	8,840	7,605

(1) These funds refer to the financial products as part of the Company's retirement plans services. See Note 16 for further information.

(2) On January 9, 2026, the fund Vinci Monalisa FIM Crédito Privado IE (“Vinci Monalisa”) carried out a partial split of its net assets to Vinci Monalisa Cash FIM Crédito Privado (“Vinci Monalisa Cash”). Vinci Monalisa and Vinci Monalisa Cash are mutual funds incorporated in Brazil.

Prior to the spin-off, Vinci Monalisa Fund, which offers immediate redemption features, held a portfolio comprising both liquid and illiquid financial assets. Following the transaction, the Fund’s liquidity profile changed, and the investment in Vinci Monalisa was reclassified as a non-current asset, reflecting the revised expectation of its realization profile.

Vinci Monalisa Cash’s balances are the following:

	06/30/2026	12/31/2025
Net Asset Value	73,396	-
Mutual funds	45,857	-
Treasury bonds	26,485	-
Other assets/liabilities	1,054	-

After the split, Vinci Monalisa Cash’s portfolio is comprised mostly of liquid invested funds.

Mutual funds

Vinci Monalisa Cash holds investments in several mutual funds to seek profitability through investments in various classes of financial assets such as fixed income assets, Brazilian government bonds, public equities, derivatives financial instruments, investment funds and other short-term liquid securities. As of June 30, 2026, Vinci Monalisa Cash holds investments in mutual funds, which are distributed in the following classification:

F-21

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

	06/30/2026	12/31/2025
Mutual Funds’ classification
Interest and foreign exchange (a)	70.34%	-
Specific strategy (c)	29.66%	-
	100.00%	-

Vinci Monalisa’s balances are the following:

	06/30/2026	12/31/2025
Net Asset Value	763,182	888,630
Real estate funds	233,146	238,492
Mutual funds	58,201	210,390
Private market funds	463,057	400,479
Other assets/liabilities	8,778	39,269

After the split, Vinci Monalisa’s portfolio is comprised mostly of illiquid invested funds with different redemption criteria. Over 24% of its investments are liquid and may be redeemed and 76% are non-redeemable investments. The following tables demonstrate the funds invested by Vinci Monalisa:

Mutual funds

Vinci Monalisa holds investments in several mutual funds to seek profitability through investments in various classes of financial assets such as fixed income assets, Brazilian government bonds, public equities, derivatives financial instruments, investment funds and other short-term liquid securities. As of June 30, 2026 and December 31, 2025, Vinci Monalisa holds R$ 58,201 and R$ 210,390 investments in mutual funds, respectively, which are distributed in the following classification:

	06/30/2026	12/31/2025
Mutual Funds’ classification
Interest and foreign exchange (a)	14.04%	73.11%
Foreign investments (b)	9.55%	2.64%
Specific strategy (c)	76.41%	24.25%
	100.00%	100.00%

(a)

Funds that seek long-term returns via investments in fixed-income assets, admitting strategies that imply interest risk, price index risk and foreign currency risk.

(b)

Funds that invest in financial assets abroad in a portion greater than 40% of their net asset values.

(c)

Funds that adopt an investment strategy that involves specific risks, such as commodities, futures of index, etc.

Real Estate funds
	06/30/2026	12/31/2025

Vinci Fulwood DL FII (a)	80,240	82,731
Vinci Credit Securities FII (b)	60,793	61,710
TRX Real Estate FII	24,001	-
Vinci Offices FII (c)	21,536	23,304
Vinci Imóveis Urbanos FII (d)	15,694	41,626
Other real estate funds (e)	30,882	29,121
	233,146	238,492

(a) The fund invests in real estate receivable certificates, bonds and other real estate assets;

(b) The fund’s investment strategy is to acquire properties in the retail, general markets, health and education sectors located in large urban centers that, in the Manager's view, generate long-term value;

(c) The fund’s strategy is to provide its shareholders with profitability resulting from the sale of properties, as well as the eventual commercial exploitation of properties. The Fund may carry out renovations or improvements to properties with the aim of enhancing the returns arising from their commercial exploitation or eventual commercialization.

(d) The fund invests in controlling corporate buildings, mostly leased, which, in the Manager's view, generate value for the properties.

(e) Comprised of funds that allocate their capital in diversified portfolios of shares of real estate funds, real estate receivable certificates, bonds, securities and other real estate assets.

F-22

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Private markets funds
	06/30/2026	12/31/2025

VCP IV Master FIP B (a)	172,860	156,450
Vinci Crédito Infra Institucional Fundo Incentivado – Infraestrutura (b)	80,007	80,786
Vinci Infra Água e Saneamento Strategy FIP – Infraestrutura (c)	70,619	58,121
Vinci Strategic Partners I FIP – Classe A (d)	31,142	28,353
Vinci Infraestrutura Transporte e Logística FIP	17,072	17,171
Lacan Florestal III Feeder FIP Multiestratégia (e)	17,034	14,407
Vinci MAV IV FIDC	13,874	-
Vinci Impacto Ret IV FIP Multiestratégia	9,775	9,674
Vinci Strategic Partners I FIP – Classe B (d)	7,244	7,606
Lacan Florestal II - FIP Multiestratégia (e)	5,383	5,607
Lacan Florestal IV Feeder FIP Multiestratégia - IS (e)	5,081	4,515
Other funds	32,966	17,789
Total private markets funds	463,057	400,479

(a) VCP IV is being established with the intention to continue the Group’s investment strategy of pursuing opportunistic private equity and equity-like

investments in Brazil. Fund will maintain the Group’s opportunistic approach that provides flexibility to invest in four different sub-strategies: (i) Growth

Equity, (ii) Buyout, (iii) Minority Growth and (iv) Turnaround, with a higher focus on the Growth and Buyout strategies.

(b) The Fund aims to increase the value of its shares through subscription or acquisition, on the primary or secondary market, predominantly of debentures issued by privately held companies, for the purpose of raising funds to implement projects relating to the implementation, expansion, maintenance, recovery, adaptation, or modernization of infrastructure projects.

(c) The Fund's investment policy is the acquisition of shares, subscription bonuses, debentures convertible or not into shares, or other securities, convertible or exchangeable into shares issued by companies, publicly or privately held in the water sector and basic sanitation.

(d) The purpose of the funds is to obtain capital gains through investment in assets in Brazil, such as shares in Brazilian private equity funds; and shares, subscription bonuses, simple and convertible debentures, other securities and bonds convertible or exchangeable into shares, provided that the debentures and other securities and bonds are admitted under the terms of the specific regulations applicable to RPPS and EFPC.

(e) The Funds’ objective is to manage and administer planted forests to supply eucalyptus wood, pine wood and other species for the purpose of generating energy in power plants, extracting wood from planted forests and managing administrative and sales activities.

(ii)

Derivative financial assets/liabilities

June 30, 2026		Notional Amount of Contract with Final Expiration Date in		Fair value
Derivative financial instruments	Currency	Up to 6 months	Between 6 months and 1 year	Asset	Liability
Purchase Forward	USD x CHL	293	(46)	8,348	-
Sales Forward	CHL x USD	(293)	46	(7,071)	-
Total				1,277	-

December 31, 2025		Notional Amount of Contract with Final Expiration Date in		Fair value
Derivative financial instruments	Currency	Up to 6 months	Between 6 months and 1 year	Asset	Liability
Purchase Forward	USD x CHL	1,841	4	(3,907)	(14,059)
Sales Forward	CHL x USD	(1,841)	(4)	14,059	3,907
Purchase Forward	USD x BRL	30,000	-	67	-
Total		30,000	-	10,219	(10,152)

Derivatives are only used for economic hedging purposes and not as speculative investments. They are presented as current assets or liabilities to the extent that they are expected to be settled 12 months after the end of the reporting period.

F-23

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(iii) Private markets
	06/30/2026	12/31/2025

Vinci Capital Partners III Feeder FIP Multiestratégia	4,324	5,075
Nordeste III FIP Multiestratégia	453	1,703
Fundo Garantidor de Infraestrutura – FGIE – Class A	3,974	3,704
Fundo Garantidor de Infraestrutura – FGIE – Class B	15,870	14,900
Compass Global Investments III	984	1,788
Compass Global Investments II	1,226	1,469
Compass Private Equity VII FI	550	655
Total Private markets funds	27,381	29,294

(iv) Real Estate Investments
	06/30/2026	12/31/2025

Non-current assets
Vinci US RE Corporation (a)	43,377	64,482
CCLA Capital	17,837	18,106
Compass Desarrollo Inmobiliario	8,655	9,002
CCLA Desarrollo y Renta IMU	2,403	4,622
Compass Desarrollo y Rentas	2,551	3,114
Other Real Estate investments	1,261	1,447

Total Real Estate Investments	76,084	100,773

(a)

Vinci Compass invests in several properties through its subsidiary, Vinci US RE Corporation. The investments are intended to develop real estate properties for capital appreciation through income or sale of the respective properties.

During the period, the following gains were recognized in profit or loss:

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025
Fair value gains on investments at FVPL recognized in finance income	22,212	51,297	9,324	32,868

Financial liabilities

	06/30/2026	12/31/2025

Current	346,633	378,061
Trade payables	14,102	13,369
Labor and social security obligations (Note 13)	101,408	199,422
Loans and obligations (Note 15)	163,582	93,862
Lease liabilities	29,357	33,307
Accounts payable (Note 12)	38,184	38,101

Non-current	1,492,372	1,517,290
Accounts payable (Note 12)	-	6
Lease liabilities	118,854	126,877
Labor and social security obligations (Note 13)	3,525	9,221
Loans and obligations (Note 15)	691,183	872,770
Retirement plans liabilities (Note 16)	678,810	508,416

	1,839,005	1,895,351

F-24

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Fair value hierarchy

This section explains the judgments and estimates made in determining the fair values of the financial instruments that are recognized and measured at fair value through profit or loss in the financial statements. To provide an indication about the reliability of the inputs used in determining fair value, the group has classified its financial instruments into the three levels prescribed under the accounting standards. An explanation of each level follows underneath the table.

	On June 30, 2026
*Recurring fair value measurements*	Level 1	Level 2	Level 3	Total
Financial Assets
Listed equity securities	1,611	-	-	1,611
Other financial assets	-	12	-	12
Certificate of deposits	-	110,309	-	110,309
Mutual funds	-	1,635,535	-	1,635,535
Derivative financial assets	-	1,277	-	1,277
Private equity funds	-	-	27,381	27,381
Real Estate Investments	-	-	76,084	76,084
Total Financial Assets	1,611	1,747,133	103,465	1,852,209

	On December 31, 2025
*Recurring fair value measurements*	Level 1	Level 2	Level 3	Total
Financial Assets
Listed equity securities	1,706	-	-	1,706
Other financial assets	-	138	-	138
Certificate of deposits	-	153,729	-	153,729
Mutual funds	-	1,543,956	-	1,543,956
Derivative financial assets	-	10,219	-	10,219
Private equity funds	-	-	29,294	29,294
Real Estate Investments	-	-	100,773	100,773
Total Financial Assets	1,706	1,708,042	130,067	1,839,815

Level 1: The fair value of financial instruments traded in active markets (such as publicly traded real estate funds) is based on quoted market prices at the end of the reporting period. The quoted market price used for financial assets held by the group is the current bid price. These instruments are included in level 1.

Level 2: The fair value of financial instruments that are not traded in an active market is determined by using valuation techniques which maximize the use of observable market data and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2.

Vinci Monalisa is a financial instrument classified as level 2. Its portfolio is comprised of items that could be classified as level 1, level 2 and level 3, in the amount of R$ 135,232, R$ 58,201 and R$ 569,749, respectively (2025: R$ 178,238, R$ 209,998 and R$ 507,196, respectively).

Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included in level 3. This is the case for unlisted equity securities.

F-25

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Valuation techniques used to determine fair values

Specific valuation techniques used to value financial instruments include:

- the use of quoted market prices

- for level 3 financial instruments – discounted cash flow analysis.

All non-listed assets fair value estimates are included in level 2, except for private equity funds and real estate investments, where the fair values have been determined based on fair value appraisals for fund's investments, performed by the fund's management or a third party hired by the Fund’s Administrator. The most part of the level 3 financial instruments evaluation uses discount cash flows techniques to evaluate the fair value of the Fund's investments. The appraisals performed by a third party are reviewed by Vinci Compass or its subsidiaries (fund's management).

Fair value measurements using significant unobservable inputs (level 3)

The following table presents the changes in level 3 items for the period/year ended June 30, 2026 and December 31, 2025:

	Fair Value
Closing balance January 1, 2025	132,453
Capital deployment	3,082
Sales and distributions	(3,833)
Loss recognized in finance income	(1,635)
Closing balance December 31, 2025	130,067
Capital deployment	400
Sales and distributions	(17,484)
Loss recognized in finance income	(9,518)
Closing balance June 30, 2026	103,465

Financial instruments at amortized cost

	06/30/2026	12/31/2025

Certificate of deposit	2,862	3,054
Guarantee deposits	2,889	3,087

	5,751	6,141

F-26

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Other assets

	06/30/2026	12/31/2025

Receivables from employees (i)	21,129	28,207
Related parties’ receivables (ii)	11,498	14,864
Employees loans (iii)	18,158	17,093
Advances to projects in progress (iv)	35,219	26,743
Receivable from customers – SOFOM (v)	8,888	-
Restricted deposit (vi)	6,300	6,152
Finix Transaction Receivable (vii)	-	5,365
Prepaid expenses	11,851	5,887
Guarantee deposits	1,359	1,346
Sundry advances	2,329	314
Others	2,683	2,512

Total	119,414	108,483

Current	84,890	70,168
Non-current	34,524	38,315

Total	119,414	108,483

(i)

See Note 22 (d) for more details.

(ii)

Refers to an intercompany transaction. See Note 22 (b) for more details.

(iii)

Refers to amount’s receivable from employees.

(iv)

Refers to costs incurred by projects related to funds administered by Vinci Compass, that are initially paid by the Group and subsequently reimbursed.

(v)

The SOFOM’s receivables primarily arise from financing transactions granted to customers in the ordinary course of business. These balances include the principal amount of the loans granted, plus accrued interest and other contractual charges recognized through the reporting date and are presented net of the related expected credit loss allowances.

(vi)

Refers to a restricted deposit maintained by CG Compass (USA) LLC to meet legal and contractual obligations.

(vii)

The amount relates to the sale of Fingroup shares, which was completed on October 14, 2024. Prior to the business combination, Compass held a 50% ownership interest in Fingroup, which was disposed of before the closing of the transaction. The outstanding receivable arising from the sale was fully collected during the second quarter of 2026.

F-27

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Investments

(a)

Business Combination

Details of the estimated purchase consideration, the net assets acquired, goodwill and other intangible assets are as follows:

	Compass	MAV	Lacan	Verde	BACS (b)

Cash paid	201,372	5,000	70,000	32,413	-
Shares issued (Class A Shares)	692,156	-	-	141,806	-
Shares issued by subsidary	-	-	-	-	33,102
Consideration payable	-	10,000	-	-	-
Contingent consideration	74,903	18,010	33,468	42,980	1,850
Total purchase consideration	968,431	33,010	103,468	217,199	34,952

Non-controlling interest	-	-	-	73,372	29,043

Purchase consideration and non-controlling interest	968,431	33,010	103,468	290,571	63,995

The assets and liabilities recognized as a result of the acquisition are as follows:

	Compass	MAV	Lacan	Verde	BACS (b)
Cash and cash equivalents	51,032	285	1,987	43,780	-
Other assets and liabilities	301,948	(221)	(1,497)	(29,756)	5,073
Management contracts and customer relationships	324,361	5,760	26,539	104,523	21,571
Brands	77,763	-	-	25,712	-
	755,104	5,824	27,029	144,259	26,644

Goodwill (a)	213,327	27,186	76,439	146,312	37,351
Net assets acquired	968,431	33,010	103,468	290,571	63,995

(a)

The goodwill includes all business combinations made by the entity, not just those described.

(b)

On June 1, 2026, VCAM, a subsidiary of the Group, completed the acquisition of the asset management business formerly operated by BACS.

The transaction was implemented through a corporate spin-off followed by a statutory merger, whereby the investment fund management business of BACS was contributed to VCAM.

Following completion of the transaction, the former shareholders of the BACS Group became shareholders of VCAM, while Entity retained control of the combined entity.

The consideration transferred consisted primarily of newly issued ordinary shares of VCAM delivered to the former shareholders of BACS.

Shareholder Group	Ownership
Vinci Compass Group	58.00%
BACS Group	42.00%

F-28

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Verde and BACS business combinations are still under their measurement period. During this period, additional assets or liabilities can be recognized if new information is obtained about facts and circumstances that existed as of the acquisition date. The measurement period ends as soon as Vinci Compass receives the information it was seeking about facts and circumstances that existed as of the acquisition date or learns that more information is not obtainable. However, the measurement period shall not exceed one year from the acquisition date.

All the information and disclosures required in the annual financial statements and should be read in conjunction with the

Group’s annual consolidated financial statements as of December 31, 2025.

As of June 30, 2026, the details of investments in associates and joint ventures is as follows:

Affiliate	Country	Ownership	Nature of relationship	Equity	Share of profit (loss) ()*

CCLA Holdings Development and Property Management SL (“CCLA Holdings”) (*)	Spain	50%	Joint venture	58,841	(3,595)

CCLA SMA I Operator, Ltd (*)	Cayman	50%	Joint venture	2,176	4,516

Mexican associates’ entities (**)	Mexico	(**)	Associate	10,101	226
Real Estate Manual Montt Rentas SpA	Chile	7,5%	Associate	851	-
				71,969	1,147

(*) Joint Venture relationships with CIM Group. There is no control over these investments.

(**) Investments in Mexican associates comprise regulatory investment required to Compass Investment de Mexico S.A. de C.V. Mexican associates do not have control over these investments. The ownership of these associates may vary from 0.04% to 1.89%.

(***) Comprise group’s share of the post-acquisition profits or losses of the investees.

F-29

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

As of 30 June 2026, movements in investment in joint ventures and associates are as follows:

	CCLA Holdings	Mexican associates	CCLA Operator	Real Estate Manual Montt Rentas SpA	Total
Closing balance of investment on December 31, 2024	46,448	8,633	-	-	55,081

Capital increase	16,901	-	-	843	17,744
Dividends Distributed	-	-	(3,415)	-	(3,415)
Equity gain (loss)	(9,610)	988	7,564	-	(1,067)
Foreign exchange variation	(791)	619	(2,444)	60	(2,547)

Closing balance of investment on December 31, 2025	52,948	10,240	1,705	903	65,796

Capital increase	13,102	-	-	-	13,102
Dividends Distributed	-	-	(4,722)	-	(4,722)
Equity gain (loss)	(3,595)	226	4,516	-	1,147
Foreign exchange variation	(3,614)	(365)	678	(52)	(3,353)

Closing balance of investment on June 30, 2026	58,841	10,101	2,176	851	71,969

Summarized financial information for material associates and joint ventures:

The tables below provide summarized financial information for those joint ventures and associates that are material to

the Group. The information disclosed reflects the amounts presented in the financial statements of the relevant associates and joint ventures and not Vinci Compass share of those amounts. They have been amended to reflect adjustments made by the entity when using the equity method, including fair value adjustments and modifications for differences in accounting policy.

	CCLA Holdings
	June 30, 2026	December 31, 2025

Current assets	47,804	63,297
Non-current assets	99,618	84,715
Current liabilities	(23,269)	(23,319)
Non-current liabilities	(6,471)	(18,796)

Net assets	117,682	105,896

Ownership interest	50%	50%

Investments by equity method	58,841	52,948

F-30

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(d) Non-controlling interests (NCI)

Set out below is summarized financial information for each subsidiary that has non-controlling interests. The amounts disclosed for each subsidiary are before inter-company eliminations.

Vinci Asset Allocation Vinci Holding Securitária Verde Empreendimentos e Participações S.A. Investis Asset Management S.A. 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 06/30/2026 12/31/2025 Summarized Balance Sheet Current assets 152 368 695,843 524,846 6,234 69,854 27,312 - 729,541 595,068 Current liabilities (112) (652) (2,200) (2,843) (1,160) (68,618) (13,304) - (16,776) (72,113) Current net assets 40 -284 693,643 522,003 5,074 1,236 14,008 - 712,765 522,956 Non-current assets 511 571 29,589 28,862 148,161 193,213 57,471 - 235,732 222,646 Non-current liabilities (3,659) (3,350) (733,440) (559,624) - (44,171) (26) - (737,125) (607,145) Non-current net assets (3,148) -2,779 (703,851) (530,762) 148,161 149,042 57,445 - (501,393) -(384,499) Net assets (3,108) (3,063) (10,208) (8,759) 153,235 150,278 71,453 - 211,372 138,456 Accumulated NCI (777) (766) (2,032) (879) 77,554 76,367 30,013 - 104,758 74,722

F-31

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Summarized statement	Vinci Asset Allocation		Vinci Holding Securitária		Verde Empreendimentos e Participações S.A.		Investis Asset Management S.A.		Total
of comprehensive income	06/30/2026	06/30/2025	06/30/2026	06/30/2025	06/30/2026	06/30/2025	06/30/2026	06/30/2025	06/30/2026	06/30/2025

Revenue	350	324	329	244	79,224	-	9,262	-	89,165	274

Profit for the period	(45)	(92)	(11,450)	(9,389)	28,633	-	1,900	-	19,038	(4,008)

Total comprehensive income	(45)	(92)	(11,450)	(9,389)	28,633	-	1,900	-	19,038	(4,008)

Profit/(loss) allocated to NCI	(11)	(23)	(1,149)	(1,408)	11,415	-	810	-	11,065	(604)

F-32

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Property and equipment

06/30/2026

Buildings

Furniture

and fittings

stuffs

Improvements in properties

of third

parties

Computers

and peripherals -

improvements

Equipment

and tools

Work of arts and others

Total

Cost

At January 1, 2026

27,889

9,274

72,292

7,795

8,341

4,651

130,242

Acquisitions, net of disposals

1,551

241

1,009

2,883

Foreign Exchange variations of property and equipment abroad

(781)

(216)

(319)

(1,316)

At June 30, 2026

27,889

10,825

71,752

8,804

8,207

4,332

131,809

Accumulated depreciation

At January 1, 2026

(651)

(4,482)

(41,079)

(2,707)

(7,038)

(191)

(56,147)

Depreciation

(279)

(440)

(1,863)

(1,050)

(135)

(182)

(3,949)

Foreign Exchange variations of property and equipment abroad

366

366

At June 30, 2026

(930)

(4,922)

(42,942)

(3,391)

(7,173)

(373)

(59,730)

Net book value

At January 1, 2026

27,238

4,792

31,213

5,088

1,303

4,460

74,095

At June 30, 2026

26,959

5,903

28,810

5,413

1,034

3,959

72,079

Annual depreciation rate - %

From 5 to 10

From 10 to 20

From 5 to10

F-33

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

							12/31/2025
	Buildings	Furniture and fittings stuffs	Improvements in properties of third parties	Computers and peripherals - improvements	Equipment and tools	Work of arts and others	Total

Cost
At January 1, 2025	27,889	10,534	70,951	6,243	8,790	676	125,083
Assets recognized as a result of business combination	-	557	988	-	124	139	1,808
Acquisitions, net of disposals	-	577	16,799	2,201	839	3,610	24,026
- Write-off of fully depreciated items		(2,394)	(13,817)	(648)	(614)	(261)	(17,734)
Foreign Exchange variations of property and equipment abroad	-	-	(2,630)	-	(798)	487	(2,941)

At December 31, 2025	27,889	9,274	72,292	7,795	8,341	4,651	130,242

Accumulated depreciation
At January 1, 2025	(93)	(5,500)	(50,810)	(1,799)	(7,738)	(11)	(65,951)
Depreciation	(558)	(1,244)	(5,300)	(1,874)	(381)	(180)	(9,539)
Write-off of fully depreciated items		2,263	12,936	176	614	-	15,989
Foreign Exchange variations of property and equipment abroad			2,095	790	469		3,841

At December 31, 2025	(651)	(4,482)	(41,079)	(2,707)	(7,038)	(191)	(56,147)

Net book value
At January 1, 2025	27,796	5,035	20,141	4,444	1,052	664	59,132

At December 31, 2025	27,238	4,792	31,213	5,088	1,303	4,460	74,095

Annual depreciation rate - %	5	From 5 to 10	From 10 to 20	20	From 5 to10	-	-

F-34

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Intangible assets

Intangible assets include expenditures with the development of the software, placement agent and the management contracts, customers relationship, brands, and the goodwill generated by the acquisitions of SPS, MAV, Compass, Lacan, Verde and BACS.

The software development comprises mainly the following assets:

Systems and applications which are being developed to support retirement services applications;

Products for Risk System and Portfolio Allocation, whose purpose is to evaluate the risk of the funds and to allocate the clients' portfolio.

The Entity assesses at each reporting date whether there is an indication that an intangible asset may be impaired. If any indication exists, the Entity estimates the asset's recoverable amount. There were no indications of impairment of intangible assets for the six-month period ended June 30, 2026 and the year ended December 31, 2025.

						06/30/2026
	Brands	Software development	Placement Agent	Goodwill	Management Contracts and Customer relationships	Total
Cost
At January 1, 2026	103,534	62,535	24,829	699,624	488,429	1,378,951
Additions, net of disposals	-	6,269	-	37,351	21,571	65,191
Foreign exchange variation of intangible assets abroad	-	(449)	(785)	(339)	(238)	(1,811)

At June 30, 2026	103,534	68,355	24,044	736,636	509,762	1,442,331

Accumulated amortization
At January 1, 2026	-	(22,580)	(7,323)	-	(22,831)	(52,734)
Amortization	-	(5,173)	(1,232)	-	(10,916)	(17,321)
Foreign exchange variation of intangible assets abroad	-	7	155	-	-	162
At June 30, 2026	-	(27,746)	(8,400)	-	(33,747)	(69,893)

At January 1, 2026	103,534	39,955	17,506	699,624	465,598	1,326,216

At June 30, 2026	103,534	40,609	15,644	736,636	476,015	1,372,438
Amortization rate (per year) - %		20%				-

F-35

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

						12/31/2025
	Brands	Software development	Placement Agent	Goodwill	Management Contracts and Customer relationships	Total
Cost
At January 1, 2025	77,822	46,973	24,540	555,175	383,082	1,087,592
Assets recognized as a result of business combination	25,712	435	-	146,312	104,523	276,982
Additions	-	17,968	822	-	-	18,790
Reclassification	-	-	-	(1,394)	1,394	-
Write-off of assets, including fully depreciated items	-	(1,105)	-	-	-	(1,105)
Foreign exchange variation of intangible assets abroad	-	(1,737)	(533)	(469)	(569)	(3,308)

At December 31, 2025	103,534	62,535	24,829	699,624	488,429	1,378,951

Accumulated amortization
At January 1, 2025	-	(15,567)	(4,951)	-	(9,125)	(29,643)
Amortization		(8,444)	(2,506)	-	(13,906)	(24,838)
Write-off of assets, including fully depreciated items	-	(3)	-	-	-	(3)
Foreign exchange variation of intangible assets abroad	-	1,433	135	-	200	1,768
At December 31, 2025	-	(22,580)	(7,323)	-	(22,831)	(52,735)

At January 1, 2025	77,822	31,407	19,588	555,175	373,956	1,057,949

At December 31, 2025	103,534	39,955	17,506	699,624	465,598	1,326,216
Amortization rate (per year) - %		20%				-

F-36

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

No impairment losses were recognized on June 30, 2026 and December 31, 2025.

Leases

This note provides information for leases where the Group is a lessee.

(i)

Amount recognized in the balance sheet

The balance sheet shows the following amounts relating to leases:

	06/30/2026	12/31/2025
*Right of use assets*
Brazil	89,326	95,441
USA	21,514	25,102
Other offices	16,731	20,684
Total	127,571	141,226

*Lease liabilities*
Brazil	(101,073)	(104,324)
USA	(28,663)	(32,833)
Other offices	(18,475)	(23,027)
Total	(148,211)	(160,184)
	06/30/2026	12/31/2025

Current	(29,357)	(33,307)
Non-current	(118,854)	(126,877)
Total	(148,211)	(160,184)

Addition to the right-of-use assets resulted from new contracts and contracts modifications were R$ 1,945 until June 30, 2026 (additions of R$ 48,781 during 2025 financial year).

(ii)

Amount recorded in the statement of profit or loss

The statement of profit or loss shows the following amounts relating to leases:

F-37

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025

Right of use assets depreciation	(12,559)	(11,983)	(6,227)	(6,321)
Financial expense	(8,343)	(7,480)	(4,452)	(3,722)
	(20,902)	(19,463)	(10,679)	(10,043)

The total cash outflow for leases until June 30, 2026 was R$ 18,622 (R$ 18,365 until June 30, 2025).

The Group’s leasing activities and how these are accounted for are disclosed in the Group’s annual consolidated financial statements as of December 31, 2025.

Accounts payable

	06/30/2026	12/31/2025

Accrued liabilities (i)	19,666	17,558
Temporary deposit from clients (ii)	9,773	12,232
Related Parties (iii)	2,635	1,456
Lease payable – prior month expense	1,507	1,482
Dividends payable	89	2,560
Other payables	4,514	2,813
Current	38,184	38,101
Other payables	-	6
Non-current	-	6

(i)

Fees, commissions, and other payables.

(ii)

Comprises temporary payments made by clients to invest in Mexican Investment Fund through the investment manager.

(iii)

Refers to a related party transaction. See Note 22 (e) for more details.

Labor and social security obligations


	06/30/2026	12/31/2025

Profit sharing	75,111	170,480
Labor provisions	29,822	38,163

	104,933	208,643

Current	101,408	199,422
Non-current	3,525	9,221

F-38

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Except for the profit sharing related to the unrealized performance fees, the accrual for profit sharing payable on December 31, 2025, was paid until the first week of February 2026. Profit sharing is calculated based on the performance review of each employee plus the area performance, in accordance with an Entity policy. Vinci Compass Management estimated the profit sharing as of June 30, 2026, based on the net revenue recognized up to June 30, 2026.

Since the second quarter of 2022 labor provisions have been impacted by provisions and social charges related to Restricted Share Units Plan (RSUs). The non-current amount comprises the provisions and social charges for the RSUs, of which the vesting dates are over 1 year. Please see note 25 for more details.

Taxes and contributions payable

	06/30/2026	12/31/2025
Income tax	26,563	22,400
Social contribution	7,882	5,868
Social Contribution on revenues (COFINS)	4,008	2,748
Social Integration Program (PIS)	899	599
Service tax (ISS) on billing	548	1,313
Withholding Income Tax (IRRF) deducted from third parties	96	137
Others	2,899	1,982

	42,895	35,047

Loans and obligations

	06/30/2026	12/31/2025
Convertible Preferred Shares (i)	483,480	513,765
Commercial Notes (ii)	78,233	87,326
Consideration payable (iii)	9	6,029
Contingent consideration (iv)	224,573	285,903
Redemption liability (v)	67,191	63,456
Banco Security	1,279	10,153

	854,765	966,632

Current	163,582	93,862
Non-current	691,183	872,770

The unaudited interim condensed consolidated financial statements do not include all the information and disclosures required

in the annual financial statements and should be read in conjunction with the Group’s annual consolidated financial statements

as of December 31, 2025.

F-39

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(i)

Convertible Preferred Shares

The following table presents the changes in the Convertible Preferred Shares in the period ended June 30, 2026 and December 31, 2025:

Closing balance December 31, 2024	577,982
Net foreign exchange loss/(gain)	(69,513)
Interest expense	50,830
Interest paid	(45,534)
Closing balance December 31, 2025	513,765
Net foreign exchange loss/(gain)	(32,395)
Interest expense	23,648
Interest paid	(21,538)
Closing balance June 30, 2026	483,480


Current	10,339
Non-current	473,141

On January 1, 2026, the Entity paid the total amount of R$ 11,083 related to the dividends of the series A convertible preferred shares.

On April 1, 2026, the Entity paid the total amount of R$ 10,455 related to the dividends of the series A convertible preferred shares.

(ii)

Commercial notes

The following table presents the changes in the Commercial Notes up the period ended June 30, 2026 and December 31, 2025:

Closing balance December 31, 2024	55,150
Obligation acquired	49,207
Interest expense	7,842
Interest paid	(7,095)
Principal paid	(17,778)
Closing balance December 31, 2025	87,326
Interest expense	6,500
Interest paid	(6,704)
Principal paid	(8,889)
Closing balance June 30, 2026	78,233

Current	39,781
Non-current	38,452

F-40

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(iii)

Consideration payable

	SPS	MAV
Closing balance December 31, 2024	9	10,533
Obligations acquired	-	859
Interest expense	-	(372)
Principal paid	-	(5,000)
Closing balance December 31, 2025	9	6,020
Interest expense	-	131
Interest paid	-	(1,151)
Principal paid	-	(5,000)
Closing balance June 30, 2026	9	-

Current	9	-
Non-current	-	-

Consideration payable is a financial liability evaluated at amortized cost. Interest expense is calculated using the effective interest method and is recognized in profit or loss as part of financial expense.

(iv)

Contingent consideration

On June 30, 2026, Vinci Compass reevaluated the fair value of the obligation based on the economic conditions at that date, resulting in a decrease of the contingent consideration fair value. The variation was recognized as a gain in the financial result in the amount of R$ 53,187 for the period ended June 30, 2026 (expense of R$ 4,132 for the year ended June 30, 2025).

On June 30, 2026, the fair value of the obligation based on the economic conditions at that date is R$ 224,573 (R$ 285,903 on December 31, 2025).

(v)

Redemption Liability (Verde business combination)

The present value of the redemption liability evaluated at the transaction date was R$ 67,191 (R$ 63,456 as of December 31, 2025).

Retirement plans liabilities

During the year of 2023, the subsidiary Vinci Vida e Previdência S.A. started its retirement services operations. As of June 2026 and December 2025, active plans are principally accumulation of financial resources through products PGBL (Free Benefit Generator Plan) and VGBL (Free Benefit Generator Life) structured in the form of variable contribution, for the purpose of granting participants with returns based on the accumulated capital in the form of monthly withdrawals for a certain term or temporary monthly withdraws.

In this respect, such financial products represent investment contracts that have the legal form of retirement plans, but which do not transfer insurance risk to the Group. Therefore, contributions received from participants are accounted for as liabilities and the balance consists of the balance of the participant in the linked Specially Constituted Investment Fund (“FIE”) at the reporting date (Note 5). On June 30, 2026 the Retirement plan liabilities are R$ 678,810 (R$ 508,416 as of December 31, 2025).

F-41

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Equity

(a)

Capital

The capital comprises 56,408,172 Class A shares and 14,466,239 Class B shares with a par value of US$ 0.00005 each.

The Class A common shares have been approved for listing on the Nasdaq Global Select Market, or Nasdaq, under the symbol "VINP." Vinci Compass has two classes of common shares: Class A common shares and our Class B common shares.

Class B common shares carry rights that are identical to the Class A common shares, except that (1) holders of Class B common shares are entitled to 10 votes per share, whereas holders of our Class A common shares are entitled to one vote per share; (2) holders of Class B common shares have certain conversion rights; (3) holders of Class B common shares are entitled to preemptive rights in the event that additional Class A common shares are issued in order to maintain their proportional ownership interest; and (4) Class B common shares shall not be listed on any stock exchange and will not be publicly traded.

(b)

Retained earnings

Retained earnings comprise the net profit generated by the Entity which were not distributed to their shareholders or approved to be distributed by the Entity management.

(c)

Other reserves

Other reserves comprise the following operations:

(i)

Exchange variation on investees

Comprises the exchange variation in investments made on investees which have a functional currency other than Brazilian Reais, the Entity functional currency. When a foreign operation is sold, the associated exchange differences are reclassified as a profit or loss, as part of the gain or loss on sale.

(ii)

Share-based payments

Benefits to its employees through a share-based incentive.

(d)

Dividends

On March 4, 2026, Vinci Compass declared a quarterly dividend distribution of US$ 0.17 per common share to shareholders as of March 19, 2026, totalizing US$ 10,875 (R$ 56,649), paid on April 2, 2026.

On May 8, 2026, Vinci Compass declared a quarterly dividend distribution of US$ 0.17 per common share to shareholders as of May 25, 2026, totalizing US$ 11,138 (R$ 54,575), paid on June 8, 2026.

Once dividends are declared and approved by the board of directors, they will be paid on a proportional basis to the owners of the common shares.

F-42

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(e)

Treasury shares

When shares recognized as equity are repurchased, the amount of the consideration paid, which includes directly attributable costs, is recognized as a deduction from equity. Repurchased shares are classified as treasury shares and are presented in the treasury share reserve. When treasury shares are sold or reissued subsequently, the amount received is recognized as an increase in equity and the resulting surplus or deficit on the transaction is presented within the additional paid-in capital.

In June 2026 the Company held 5,223,144 Class A common shares in treasury.

(f)

Basic and diluted earnings per share

	Six months ended June 30		Three months ended June 30
a) Basic earnings per share	2026	2025	2026	2025
From continuing operations attributable to the ordinary equity holders of the Entity	2.30	1.96	0.73	1.06
Total basic earnings per share attributable to the ordinary equity holders of the Entity	2.30	1.96	0.73	1.06

	Six months ended June 30		Three months ended June 30
b) Diluted earnings per share	2026	2025	2026	2025
From continuing operations attributable to the ordinary equity holders of the Entity	2.22	1.91	0.70	1.03
Total basic earnings per share attributable to the ordinary equity holders of the Entity	2.22	1.91	0.70	1.03

c) Reconciliations of earnings used in calculating earnings per share
	Six months ended June 30		Three months ended June 30
*Basic earnings per share:*	2026	2025	2026	2025
Profit attributable to the ordinary equity holders of the Entity used in calculating basic earnings per share:
From continuing operations	150,836	124,132	47,817	67,600
	150,836	124,132	47,817	67,600

	Six months ended June 30		Three months ended June 30
*Diluted earnings per share:*	2026	2025	2026	2025
Profit from continuing operations attributable to the ordinary equity holders of the Entity
Used in calculating basic earnings per share	150,836	124,132	47,817	67,600
Used in calculating diluted earnings per share	150,836	124,132	47,817	67,600

d) Weighted average number of shares used as the denominator
	Six months ended June 30		Three months ended June 30
Weighted average number of ordinary shares used as the denominator in calculating basic earnings per share:	65,462,756	63,475,564	65,462,756	63,985,099
Adjustments for calculation of diluted earnings per share:	2,497,968	1,656,560	2,497,968	1,656,560
Weighted average number of ordinary shares and potential ordinary shares used as the denominator in calculating diluted earnings per share	67,960,724	65,132,124	67,960,724	65,641,659

F-43

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Revenue from services rendered

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025

Net revenue from services rendered	554,628	475,796	279,773	241,075

Net revenue from fund management	497,049	391,098	252,191	195,569
Net revenue from performance fees	10,235	11,419	7,345	8,342
Net revenue from advisory	25,114	51,073	9,047	26,220
Net revenue from other revenues (a)	22,230	22,206	11,190	10,944

(a)

Comprised of Advisory & Execution, and fund services fees.

General and administrative expenses

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025

Personnel (a)	(128,927)	(123,479)	(65,462)	(60,876)
Share Based Plans (b)	(14,245)	(11,997)	(8,492)	(6,994)
Profit-sharing (a)	(83,420)	(69,904)	(41,577)	(36,810)
	(226,592)	(205,380)	(115,531)	(104,680)
Third party expenses (c)	(97,165)	(93,458)	(52,983)	(47,536)
Right of use depreciation (d)	(12,559)	(11,983)	(6,227)	(6,321)
Depreciation and amortization (e)	(21,713)	(16,531)	(10,786)	(8,355)
Travel and representations	(7,821)	(7,849)	(5,114)	(4,603)
Condominium expenses	(6,021)	(5,059)	(3,077)	(2,527)
Other operating expenses (f)	(19,305)	(17,460)	(8,867)	(8,253)

	(391,176)	(357,720)	(202,585)	(182,275)

(a)

Personnel and profit-sharing

According to the profit-sharing program and on objectives established at the beginning of each year, management estimated the payment of profit sharing in the amount of R$ 83,420 for the six-month period ended June 30, 2026 (R$ 69,904 on June 30, 2025).

(b)

Share-based payments

See Note 25 for more details.

(c) Third party expense

Third party expenses are composed of accounting, audit, advisory, due diligence services, information technology, marketing, and other contracted services.

F-44

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(d) Right of use depreciation

See Note 11 for more details.

(e) Depreciation and amortization

The amount is mainly comprised of property and equipment depreciation and intangible amortization. See Notes 9 and 10 for more details.

(f) Other operating expenses

The amount is mainly comprised of office expenses, including energy, cleaning, maintenance and conservation, among several other expenses.

F-45

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Finance profit/(loss)

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025

Investment income (i)	22,212	51,297	9,324	32,868
Financial revenue through amortized cost	462	464	210	259
Foreign currency variation income	16,437	12,423	(992)	4,094
Financial revenue on sublease agreements	-	111	-	47
Contingent consideration variation (iii)	55,711	22,478	11,595	12,932
Other finance income	138	2,186	(1,055)	1,161

Finance income	94,960	88,959	19,082	51,361

Financial expense on lease agreements	(8,343)	(7,480)	(4,452)	(3,722)
Interest expense on loans and financing (ii)	(31,140)	(31,541)	(15,224)	(15,400)
Bank fees	(206)	(464)	(104)	(273)
Fines on taxes	(38)	(1)	(37)	(1)
Interest on taxes	(24)	-	(24)	-
Contingent consideration variation (iii)	(2,524)	-	(1,303)	-
Other financial expenses (iv)	(7,887)	(15,279)	(4,526)	(7,984)

Finance costs	(50,162)	(54,765)	(25,670)	(27,380)

Finance profit/(loss), net	44,798	34,194	(6,588)	23,981

(i)

Investment income and losses comprise the fair value changes on the financial instruments at fair value through profit or loss, The breakdown of investment income is presented below.

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025
Mutual funds and fixed income investments (a)	20,166	45,463	7,900	29,103
Private equity funds	2,046	5,834	1,424	3,765
	22,212	51,297	9,324	32,868

(a)

Vinci Monalisa and Vinci Monalisa Cash correspond to the most part of the Group’s investment income,

(ii)

Interest expense on loans and financing comprise the financial result on the Commercial notes, the consideration payable related to the business combinations and interest expense on the convertible preferred shares. Please see note 15 for more detail.

(iii)

Variation on contingent consideration comprises the financial result of the fair value evaluation. Please see note 15 (iv) for more detail.

(iv)

Includes the disbursements related to the non-deliverable forwards.

F-46

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

21 Income tax and social contribution

As an exempted company incorporated in the Cayman Islands, Vinci Compass Investments Ltd is subject to Cayman Islands laws, which currently levy no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is no taxation in the nature of inheritance tax or estate duty or withholding tax applicable to us.

Vinci Compass Investments Ltd subsidiaries based in Brazil, except for Vinci Partners Investimentos Ltda, Vinci Capital Gestora Ltda, Vinci Soluções de Investimentos Ltda, Vinci Vida e Previdência S.A. and CG Investimentos Brazil Ltda, are taxed based on the deemed profit.

Vinci Compass has tax losses and negative basis resulting from previous years and deferred income tax and social contribution credits are recognized since there is expectation of future tax results for these companies. The tax credit arising from the tax loss and negative basis under the taxable profit regime on June 30, 2026 is R$ 22,280 (R$ 19,777 on December 31, 2025).

The income tax and social contribution charge on the results for the period/year can be summarized as follows:

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025

Current income tax	(32,469)	(15,787)	(15,251)	(9,523)
Current social contribution	(9,546)	(5,608)	(4,341)	(3,396)

	(42,015)	(21,395)	(19,592)	(12,919)

Deferred income tax	(4,452)	(1,453)	1,037	667
Deferred social contribution	(1,029)	(524)	256	240

	(5,481)	(1,977)	1,293	907

	(47,496)	(23,372)	(18,299)	(12,012)

F-47

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Deferred tax balances

	06/30/2026	12/31/2025
*Deferred tax assets*

Tax losses	22,280	19,777
Amortization on management Contracts	5,433	3,455
Contingent consideration	4,024	12,836
Interest expense on obligation for acquisition	3,190	3,190
RSU	2,467	3,771
Others	3,150	4,364
Total deferred tax assets	40,544	47,393

*Deferred tax liabilities*

Financial revenue	(1,543)	(2,565)
Estimated revenue	(804)	(804)
Leases	(501)	(845)
Total Income Tax	(2,848)	(4,214)

Estimated revenue	(427)	(427)
Total (Taxes and contribution)	(427)	(427)

Total deferred tax liabilities	(3,275)	(4,641)

Movements

Tax losses

Interest expense on obligation for acquisition

Management

Contract

RSU

Other (*)

Total

Deferred tax assets

As at December 31, 2024

13,102

3,190

2,419

3,103

9,532

31,346

to profit and loss

6,675

1,036

668

7,668

16,046

As at December 31, 2025

19,777

3,190

3,455

3,771

17,199

47,392

to profit and loss

2,503

1,978

(1,304)

(10,025)

(6,848)

As at June 30, 2026

22,280

3,190

5,433

2,467

7,174

40,544

(*) Comprises deferred taxes related to interest expense on obligation for ownership acquisition, amortization on management contracts and contingent consideration.

*Movements*	Financial Revenue	Estimated Revenue	Leases	Total
*Deferred tax liabilities*
As at December 31, 2024	(2,287)	(1,815)	(984)	(5,086)
to profit and loss	(279)	585	139	444
As at December 31, 2025	(2,566)	(1,230)	(845)	(4,642)
to profit and loss	1,023	-	344	1,367
As at June 30, 2026	(1,543)	(1,230)	(501)	(3,275)

F-48

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

(a)

Tax effective rate

	Six months ended June 30		Three months ended June 30
	2026	2025	2026	2025

Profit (loss) before income taxes	209,397	146,073	70,862	78,785
Combined statutory income taxes rate - %	34%	34%	34%	34%
Income tax benefit (expense) at statutory rates	(71,195)	(49,665)	(24,093)	(26,787)
Reconciliation adjustments:
Expenses not deductible	969	(40)	433	(9)
Tax benefits	(10)	39	(10)	10
Share based payments Unrecognized tax loss credits	1,665 (7,287)	(989) (3,415)	775 (4,103)	(544) (1,881)
Effect of presumed profit of subsidiaries (i) and offshore subsidiaries	28,785	30,310	8,552	16,851

Other additions (exclusions), net	(423)	388	148	348

Income taxes expenses
Current	(42,015)	(21,395)	(19,592)	(12,919)
Deferred	(5,481)	(1,977)	1,293	907
	(47,496)	(23,372)	(18,299)	(12,012)

Effective rate	23%	16%	23%	15%

(i)

Brazilian tax law establishes that companies that generate gross revenues of up to R$ 78,000 in the prior fiscal year may calculate income taxes as a percentage of gross revenue, using the presumed profit income tax regime. The Entity's subsidiaries adopted this tax regime and the effect of the presumed profit of subsidiaries represents the difference between the taxation based on this method and the amount that would be due based on the statutory rate applied to the taxable profit of the subsidiaries.

F-49

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Related parties

(a)

Key management remuneration

The total remuneration (salaries and benefits) of key management personnel, including the Executive Committee, amounted to R$ 4,870 for the six-month period ended June 30, 2026 (June 30, 2025 – R$ 6,947).

According to Vinci Compass internal policy, the key management is entitled to receive profit-sharing compensation for the current year. As stated in Note 13, Vinci Compass accrued a provision for profit sharing for the Group as of June 30, 2026.

(b)

Receivables from related parties

The Entity’s receivables from related parties as of June 30, 2026, and December 31, 2025, as shown in the table below:

	06/30/2026	12/31/2025

Compass Group Cayman Ltd. (“CGC”) (*)	11,498	14,864
	11,498	14,864

(*) Refers to a credit line financing from Vinci Compass to CGC in the amount of US$ 3,500 to fund redemptions, repurchases and other acquisitions of equity interests in CGC. Until June 30, 2026 US$ 1,279 was paid, with remaining outstanding US$ 2,221.

(c)

Employees loans

As presented in Note 7(iii), Vinci Compass may advance payments to its employees.

(d)

Receivables from employees

During 2024 and 2023, Vinci Compass sold part of its treasury shares to employees. The amount will be received from January 31, 2025, in annual installments until January 31, 2029, and a monetary variation will be charged by inflation index.

(e)

Payable to related parties

The Entity has accounts payable to related parties as of June 30, 2026, in the amount of R$ 2,635 (December 2025 – R$ 1,456). The payable is due to CCLA Holding Chile SpA, for sub-consulting services provided to Compass Administradora de Fondos.

F-50

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Segment reporting

The Entity's reportable segments are those business units which provide different services and are separately managed since each business demands different market strategies.

The main information used by management for assessment of the performance of each segment is the profit by segment for the analysis of the return of these investments.

The information on assets and liabilities by segment is not disclosed in these financial statements because it is not used by management when managing segments. Management does not make an analysis by geographical areas for the management of the Entity's business.

Segments are independently managed, with professionals specifically skilled allocated in each segment.

Global Investment Products and Solutions (Global IP&S)

The Global IP&S segment provides access to a network of world-class GPs and top-tier asset managers as well as proprietary investment solutions, on a discretionary and non-discretionary basis. The strategy is designed to deliver investment and advisory solutions, with a focus on alpha generation, tailored to clients' objectives. Within the Global IP&S segment, we provide multi-asset allocation strategies, as well as portfolio and management services, structured around medium to long-term risk allocation. The segment operates as a comprehensive strategy that includes Third-Party Distribution (Liquid and Alternative), Separate Mandates, Commingled Funds, Brokerage, Pension Plans, Global Solutions and Vinci Retirement Services.

Credit

The segment operates across three business lines: Public and Private Credit, Opportunistic Capital Solutions, and Agribusiness Credit, with both local and hard currency strategies. The Credit segment is designed to address the diverse financing needs of both mature and growing businesses through a broad range of sub-strategies, including local currency high grade and high yield, structured credit and confirming, real estate and infrastructure credit, agribusiness, hard currency high-grade and high-yield strategies, and opportunistic capital solutions.

Private Equity

The Private Equity segment has a sector-agnostic approach focused on growth equity investments in Brazil. The main strategic focus is value creation by promoting revenue, productivity and profitability growth through significant operating and management changes in portfolio companies. The Private Equity segment invests through two sub-strategies: Vinci Capital Partners, which focuses on control and co-control investments, and Vinci Impact and Return, that focuses on minority investments in small-to-medium enterprises with a dual mandate of generating ESG impact as well as market returns.

Equities

The Equities segment operates through two distinct strategies, delivering robust and diversified investment solutions across Latin America or specific country markets. These strategies are designed to capitalize on regional opportunities and specialized market dynamics, offering clients tailored approaches to achieve their investment goals. The segment includes a range of sub-strategies to address different investor profiles and market conditions, including Long Only, Dividends, Small Caps, Long Biased, and other specialized approaches.

F-51

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Real Assets

The Real Assets segment comprises investments focused on tangible, income-generating assets through real estate, infrastructure and forestry strategies, as described below:

(i)

Real Estate

The Real Estate segment is focused on income-generating mature real estate assets across Brazil through REITs listed on the B3, including shopping centers, industrial properties, commercial offices, urban properties and funds of funds, and seek to achieve differentiated returns through an active management of a diversified and quality portfolio. The strategy covers also additional development strategies in Brazil, Uruguay and Peru, following up to five key steps: origination of opportunities, analysis, execution, monitoring and asset sale.

(ii)

Infrastructure

The infrastructure strategy has exposure to real assets across the infra sector in Brazil, through equity and debt instruments. The management team invests through the following sub-sectors: power, oil & gas, transportation & logistic and water & sewage. The strategy invests across two sub-strategies: sector-focused funds and structured credit. The fund’s investments are periodically monitored, including the evolution of ESG metrics, financial and operational metrics.

(iii)

Forestry

The Forestry strategy focuses on investments in eucalyptus, pine, and native forests in Brazil, aiming to generate attractive returns through sustainable timber harvesting. The strategy includes both greenfield and brownfield projects, leveraging active management practices to enhance productivity and long-term asset value. Investments are structured across multiple vintages, with the fourth fund currently in fundraising and progressing toward Article 9 classification. The strategy applies an ESG framework to guide portfolio monitoring, set clear objectives, and assess social impacts, prioritizing projects that deliver both environmental and social benefits. The local presence of Lacan and its long-term relationships with key industry players provide privileged access to the best opportunities.

Corporate advisory

The corporate advisory services objective is including high value-added to financial and strategic advisory services to entrepreneurs, corporate senior management teams and boards of directors, focusing primarily on IPO advisory and M&A transactions for Brazilian middle-market companies. The corporate advisory services team serves as trusted advisors to clients targeting local and/or product expertise in the Brazilian marketplace.

F-52

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

			Six-month period ended 06/30/2026
	Private Equity	Real Assets	Credit	Global IP&S	Equities	Corporate Advisory	Corporate Center	Total
Fund Advisory fee	-	1,104	-	21,310	-	3,374	-	25,788
Fund Management fee	58,848	61,047	140,751	215,900	44,485	-	-	521,031
Other revenues	-	-	-	22,229	-	-	-	22,229
Fund Performance fee	-	1	4,446	2,215	4,041	-	-	10,703
Taxes and contributions	(3,540)	(3,124)	(5,259)	(10,790)	(2,118)	(292)	-	(25,123)
Net revenue from services rendered	55,308	59,028	139,938	250,864	46,408	3,082	-	554,628
(-) General and administrative expenses	(8,343)	(14,857)	(53,482)	(81,645)	(20,386)	(2,170)	(196,048)	(376,931)
Share-based payments	-	-	-	-	-	-	(14,245)	(14,245)
Operating profit	46,965	44,171	86,456	169,219	26,022	912	(210,293)	163,452
Finance income								94,960
Finance cost								(50,162)
Finance result, net								44,798
Equity gain/(loss)								1,147
Profit before income taxes								209,397
Income taxes								(47,496)
Profit for the period								161,901

F-53

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

			Three-month period ended 06/30/2026
	Private Equity	Real Assets	Credit	Global IP&S	Equities	Corporate Advisory	Corporate Center	Total
Fund Advisory fee	-	584	-	7,216	-	1,580	-	9,380
Fund Management fee	29,030	30,457	75,875	106,844	22,093	-	-	264,299
Other revenues	-	-	-	11,188	-	-	-	11,188
Fund Performance fee	-	1	4,277	1,487	1,984	-	-	7,749
Taxes and contributions	(1,739)	(1,554)	(2,947)	(5,424)	(1,042)	(137)	-	(12,843)
Net revenue from services rendered	27,291	29,488	77,205	121,311	23,035	1,443	-	279,773
(-) General and administrative expenses	(5,012)	(7,167)	(29,676)	(40,803)	(10,451)	(1,109)	(99,875)	(194,093)
Share-based payments	-	-	-	-	-	-	(8,492)	(8,492)
Operating profit	22,279	22,321	47,529	80,508	12,584	334	(108,367)	77,188
Finance income								19,082
Finance cost								(25,670)
Finance result, net								(6,588)
Equity gain/(loss)								262
Profit before income taxes								70,862
Income taxes								(18,299)
Profit for the period								52,563

F-54

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

			Six-month period ended 06/30/2025
	Private Equity	Real Assets	Credit	Global IP&S	Equities	Corporate Advisory	Corporate Center	Total
Fund Advisory fee	-	2,569	-	40,242	-	9,498	-	52,309
Fund Management fee	65,874	61,727	111,452	128,179	39,131	-	-	406,363
Other revenues	-	365	-	21,841	-	-	-	22,206
Fund Performance fee	-	1	4,717	2,034	5,223	-	-	11,975
Taxes and contributions	(3,869)	(3,005)	(4,310)	(3,243)	(1,808)	(822)	-	(17,057)
Net revenue from services rendered	62,005	61,657	111,859	189,053	42,546	8,676	-	475,796
(-) General and administrative expenses	(8,334)	(17,938)	(46,974)	(54,466)	(16,402)	(3,767)	(197,842)	(345,723)
Share-based payments	-	-	-	-	-	-	(11,997)	(11,997)
Operating profit	53,671	43,719	64,885	134,587	26,144	4,909	(209,839)	118,076
Finance income								88,959
Finance cost								(54,765)
Finance result, net								34,194
Equity Gain/Loss								(6,197)
Profit before income taxes								146,073
Income taxes								(23,372)
Profit for the period								122,701

F-55

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

			Three-month period ended 06/30/2025
	Private Equity	Real Assets	Credit	Global IP&S	Equities	Corporate Advisory	Corporate Center	Total
Fund Advisory fee	-	533	-	17,611	-	8,998	-	27,142
Fund Management fee	32,625	33,407	56,567	61,035	19,483	-	-	203,117
Other revenues	-	189	-	10,755	-	-	-	10,944
Fund Performance fee	-	1	4,701	599	3,421	-	-	8,722
Taxes and contributions	(1,914)	(1,496)	(2,242)	(1,499)	(920)	(779)	-	(8,850)
Net revenue from services rendered	30,711	32,634	59,026	88,501	21,984	8,219	-	241,075
(-) General and administrative expenses	(4,509)	(7,740)	(24,616)	(26,713)	(8,483)	(3,080)	(100,140)	(175,281)
Share-based payments	-	-	-	-	-	-	(6,994)	(6,994)
Operating profit	26,202	24,894	34,410	61,788	13,501	5,139	(107,134)	58,800
Finance income								51,361
Finance cost								(27,380)
Finance result, net								23,981
Equity Gain/Loss								(3,996)
Profit before income taxes								78,785
Income taxes								(12,012)
Profit for the period								66,773

F-56

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Legal Claims

Find below the judicial deposits and the provision for contingencies as of June 30, 2026 and December 31, 2025.

Judicial deposits	06/30/2026	12/31/2025

Tax	35.45pt49,869	43,999
Total	49,869	43,999

Provision for contingencies	06/30/2026	12/31/2025

Tax	(50,010)	(44,171)
Labor	(275)	(275)
Total	(50,285)	(44,446)

Tax Claim

As a result of the business combination with Verde, Vinci Compass recognized, at the acquisition date, judicial deposits and a provision for contingencies related to the respective legal proceedings in the amounts of R$ 43,737 and R$ 43,980, respectively, in accordance with IFRS 3.

Pursuant to the share purchase agreement, any amounts ultimately realized or paid in connection with the settlement of the contingency, including the related judicial deposit, will be for the benefit of the former shareholders. Accordingly, this arrangement has been accounted for as a separate transaction from the business combination and, to the extent applicable, gives rise to a corresponding indemnification right. As a result, any gain or loss arising from the resolution of such contingency will not have an impact on Vinci Compass’ consolidated profit or loss.

INSS – Third-Party Contributions

On October 18, 2019, the Verde’s subsidiaries filed Writ of Mandamus No. 5019677-75.2019.4.03.6100 (the “Writ of Mandamus”), assigned to the 22nd Federal Civil Court of São Paulo, seeking relief from the payment of third-party social security contributions calculated on payroll, as well as reimbursement of amounts paid over the previous five years.

As a result of the Writ of Mandamus, the Company recognized a provision for contingencies corresponding to the judicial deposits that have been and will be made.

As of June 30, 2026, the contingent liability amounts to R$ 50,010 (December 31, 2025: R$ 44,171), with judicial deposits made on the same date totaling R$ 49,869 (December 31, 2025: R$ 43,999).

Labor Claim

In 2025, a labor lawsuit filed against Vinci Capital Gestora de Recursos Ltda has been assessed by management and its legal advisors as a probable loss, in the amount of R$ 275. Accordingly, a provision has been recognized in the financial statements to cover the estimated amount of the liability.

Find below the disputes classified as possible risk of loss broken down into labor and tax:

	06/30/2026	12/31/2025

Tax	21,381	20,515
Labor	2,078	157
Total	23,459	20,672

Tax Claims

On March 21, 2018, the Brazilian federal revenue opened a tax assessment against Vinci Equities for the collection of open debts of IRPJ, CSLL, PIS and COFINS in the amount of R$ 21,366 (December 31, 2025: R$ 20,515) for the calendar year of 2013.

F-57

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Share-based payments

The Entity provides benefits to its employees through a share-based incentive.

(a)

Share-based compensation plans approved in 2026

In January 2026, the Board of Directors approved a new Stock Option Plan and a Restricted Share Unit Award Plan.

The Stock Option Plan aims to grant up to 1,500,000 options, each entitling the beneficiary to purchase one Class A common share. Such options have a weighted average exercise price per share in the amount of US$13.13; provided that, unless otherwise provided for in an option agreement, this exercise price will be reduced by the amount per share distributed to our shareholders from the date of the grant of the option, whether as dividends, interest on capital, redemption, capital reduction or others. Options will become eligible to be exercised in January 2029.

The Restricted Share Award Plan aims to grant up to 205,000 shares, each entitling the beneficiary to acquire one Class A common share.

(b)

Outstanding shares granted

The following table refers to the outstanding shares granted plan as of June 30, 2026, and December 31, 2025.

Share-based Compensation Plan
	RSU 2022	SOP 2023	SOP 2024	SOP 2025	SOP 2026	RSU 2026	TOTAL

Outstanding on 12/31/2024	616,158	1,099,472	1,260,892	-	-	-	2,976,522
Granted	-	-	110,382	2,394,873	-	-	2,505,255
Forfeited	(30,649)	(10,619)	-	-	-	-	(41,268)
Vested	(76,185)	-	(46,176)	-	-	-	(122,361)
Outstanding on 12/31/2025	509,324	1,088,853	1,325,098	2,394,873	-	-	5,318,148
Granted	-	-	-	-	1,420,800	202,752	1,623,552
Forfeited	-	-	-	-	-	-	-
Vested	(122,253)	(1,088,853)	-	-	-	-	(1,211,106)
Outstanding on 06/30/2026	387,071	0	1,325,098	2,394,873	1,420,800	202,752	5,730,594

(c)

Total Compensation Expense

The following table refers to the share-based compensation expense for the period ended on June 30, 2026 and June 30, 2025.

Share-based Compensation Plan – June 2026
	RSU 2022	SOP 2023	SOP 2024	SOP 2025	SOP 2026	RSU 2026	TOTAL

Share-based compensation	1,842	1,382	3,242	4,600	3,666	1,870	16,602
Social charges	(2,357)	-	-	-	-	-	(2,357)
Total expense	(515)	1,382	3,242	4,600	3,666	1,870	14,245

Share-based Compensation Plan – June 2025
	RSU 2022	SOP 2023	SOP 2024	SOP 2025	SOP 2026	RSU 2026	TOTAL

Share-based compensation	(2,745)	(1,893)	(3,589)	(3,104)	-	-	(11,331)
Social charges	(666)	-	-	-	-	-	(666)
Total expense	(3,411)	(1,893)	(3,589)	(3,104)	-	-	(11,997)

F-58

Vinci Compass Investments Ltd.

Notes to the interim consolidated financial statements

All amounts in thousands of Brazilian Reais, unless otherwise stated

Subsequent events

Acquisition of Navi’s Real Estate Funds

On August 11, 2026, Vinci Compass announced the signing of an agreement (“the Transaction”) to acquire Navi’s Real Estate funds with approximately R$800 million in assets under management. Navi’s Real Estate platform comprises funds across multi-strategy and residential strategies, primarily concentrated in perpetual and long-term lock-up vehicles, including four REITs listed on the Brazilian stock exchange and/or the CETIP.

The Transaction is expected to close in the fourth quarter of 2026, subject to the satisfaction of customary closing conditions.

F-59

Source: View Original Filing on SEC EDGAR

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Vinci Compass (NASDAQ: VINP) grows AuM 19% and buys Navi real estate unit

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