Inter & Co, Inc (the Company and, together with its consolidated subsidiaries, the Group) is a holding company incorporated in the Cayman Islands, with limited liability. The Company's shares are listed on Nasdaq, with the ticker INTR, and BDRs listed on B3 with the ticker INBR32. Inter&Co is the controlling company of the group Inter and indirectly holds all the shares in Banco Inter.

Inter provides e-commerce and financial services, with solutions offered in a single digital ecosystem that includes a complete range of banking services, investments, credit, insurance, and cross-border banking, as well as a marketplace that brings together the largest retailers in Brazil and in the United States.

As of September 30, 2025 we surpassed a total of 41.3 million customers. The activation rate reached 57.9%, an increase of 2.0 percentage points when compared to September 30, 2024.

The balance of loan operations reached R$ 43.8 billion, representing a positive variation of 23.1% compared to December 31, 2024.

Total funding, which includes demand deposits, term deposits, savings deposits and securities issued, such as real estate credit notes, secured real estate notes and financial notes, totaled R$ 63.7 billion, 21.0% higher than the amount recorded on December 31, 2024.

September 30, 2025, we achieved profit of R$ 938.0 million, representing an increase of 48.4% compared to the same period in 2024.

September 30, 2025, revenues reached R$ 6.0 billion, marking an increase of 31.8% compared to the same period in 2024.

Accumulated administrative and personnel expenses incurred as of September 30, 2025, totaled R$ 2.4 billion, an increase of 24.0% compared to the same period in 2024.

Total assets reached R$ 91.8 billion as of September 30, 2025, an increase of 20.1% compared to December 31, 2024.

Shareholder’s equity totaled R$ 9.8 billion, a growth of 8.1% compared to December 31, 2024.

The Company has a policy with requirements for contractual risk analysis which defines that the Board of Directors must evaluate the transparency, objectivity, governance aspects and the compromising of the independence of the contract, thus ensuring conformity between the parties involved. Additionally, it has an Audit Committee whose responsibilities include both providing opinions and recommendations on the audit service provider and evaluating the effectiveness of the independent and internal audits, including compliance evaluation of legal provisions and regulations applicable to Inter, as well as internal policies and codes.

Furthermore, Inter&Co, Inc. confirms that KPMG Auditores Independentes Ltda. has procedures, policies, and controls in place to ensure its independence, which include an evaluation of the work provided, covering any service other than the independent audit of Company's financial information. This evaluation is based on the applicable regulations and accepted principles that preserve the auditor's independence. The acceptance and performance of non-audit professional services on the financial Information by its independent auditors during the period ended as of September 30, 2025 did not affect the independence and objectivity in the conduct of the audit work performed at Inter & Co, Inc. Information related to independent auditors' fees is made available annually in the reference form.

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

Belo Horizonte, November 12, 2025.

The Management

												Quarter												Nine-month period
																		09/30/2025						09/30/2024						09/30/2025						09/30/2024
Net income (a)																		336,345						242,671						937,998						631,943
Non-controlling interest																		19,660						17,340						56,963						45,943
Net income from controlling and non-controlling interests																		356,005						260,011						994,961						677,886
Other comprehensive income
Changes in fair value - financial assets at FVOCI																		22,715						(52,321)						239,125						(336,129)
Tax effect																		3,635						2,635						(117,361)						130,348
Net change in fair value - financial assets at FVOCI																		26,350						(49,686)						121,764						(205,781)
Cash flow hedge																		10,801						—						(6,179)						—
Hedge of investments abroad																		31,128						26,045						182,691						(36,987)
Tax effect																		(9,052)						(14,321)						(68,670)						14,043
Hedge of net investments in operations abroad																		32,877						11,724						107,842						(22,944)
Foreign exchange differences on the translation of foreign operations																		(41,894)						(5,639)						(230,539)						103,987
Other comprehensive income (loss) that may be reclassified subsequently to the income statement																		17,333						(43,601)						(933)						(124,738)
Total comprehensive income for the period																		373,338						216,410						994,028						553,148
Allocation of comprehensive income
To owners of the company																		353,678						199,071						937,065						507,205
To non-controlling interest																		19,660						17,340						56,963						45,943

(a) Refers to the net profit of controlling shareholders.

						09/30/2025						09/30/2024
Operating activities
Profit for the period (a)						937,998						631,943
Non-controlling interest						56,963						45,943
Adjustments to profit (loss)
Depreciation and amortization						228,600						148,284
Result of equity interests in associates						—						2,480
Impairment losses on financial assets						1,723,726						1,303,723
Expenses with provisions for contingencies						41,220						37,264
Income tax and social contribution						164,040						187,397
Capital gains (losses)						15,253						(16,506)
Provision for performance income						(29,806)						(55,298)
Effect of the exchange rate variation on cash and equivalents						(67,846)						(80,379)
(Increase)/ decrease in:
Deposits at Central Bank of Brazil						(1,787,344)						(1,520,741)
Loans and advances to customers						(9,405,643)						(4,146,035)
Amounts due from financial institutions						2,907,206						(1,509,509)
Securities						(338,080)						(144,912)
Derivative financial assets						(1,929)						(14,251)
Non-current assets held for sale						(83,412)						(10,469)
Other assets						(564,920)						(329,930)
Increase/ (decrease) in:
Deposits from customers						8,693,157						6,478,139
Deposits from banks						2,933,816						50,250
Securities issued						2,352,147						952,614
Derivative financial liabilities						129,934						(43,272)
Borrowings and on-lending						547,500						(296,316)
Tax liabilities						85,031						59,703
Provisions						(39,148)						(27,965)
Other liabilities						(240,922)						60,313
Income tax paid						(382,645)						(306,553)
Net cash from (used in) operating activities						7,874,896						1,455,917
Cash flow from investing activities
(Acquisition) of subsidiaries, net of cash acquired						—						(81,675)
(Acquisition) of property and equipment						(65,089)						(57,801)
(Acquisition) of intangible assets						(366,604)						(302,897)
(Acquisition) of financial assets at FVOCI						(6,676,015)						(10,779,888)
Proceeds from sale of financial assets at FVOCI						4,308,852						6,986,440
(Acquisition) of financial assets at amortized cost						(243,294)						(67,399)
Proceeds from sale of financial assets at amortized cost						22,815						96,122
Net cash from (used in) investing activities						(3,019,335)						(4,207,098)
Cash flow from financing activities
Capital increase						—						783,491
Dividends and interest on shareholders' equity paid						(238,375)						(78,500)
Repurchase of treasury shares						(27,110)						(18,954)
Non-controlling shareholders						(70,996)						(1,049)
Net cash from (used in) financing activities						(336,481)						684,988
Increase/(Decrease) in cash and equivalents						4,519,080						(2,066,193)
Cash and equivalents at the beginning of the period						1,108,394						4,259,379
Effect of the exchange rate variation on cash and equivalents						67,846						80,379
Cash and equivalents at end of period						5,695,320						2,273,565

(a) Refers to the net profit of controlling shareholders.

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

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

Inter&Co, Inc. ("Inter&Co", "Inter Group", "Group", "Company", or "Inter") is the holding company controlling Inter Group, incorporated in the Cayman Islands and registered as a foreign issuer with the U.S. Securities and Exchange Commission ("SEC").

Inter&Co’s Class A common shares are traded on Nasdaq under the ticker "INTR," while depositary receipts backed by these shares (Level II BDRs) are traded on B3 under the ticker "INBR32."

The main subsidiaries of Inter&Co include:

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

◦Inter Marketplace Intermediação de Negócios e Serviços Ltda.: A direct subsidiary domiciled in Brazil, responsible for operating the Group’s marketplace platform, connecting customers to a wide range of third-party non-financial products and services. Its main offerings include e-commerce marketplace, gift cards, mobile phone services through Inter Cel (a Mobile Virtual Network Operator – MVNO), airline ticket sales, among others.

◦Inter US Holding Inc.: A direct subsidiary domiciled in the United States, which oversees the Group’s North American operations.

In its consolidated financial statements, Inter&Co and all its subsidiaries are collectively referred to as the "Group" or "Inter," reflecting the integrated operations of this financial conglomerate.

Operating as a digital platform for individuals and businesses, Inter provides a comprehensive range of integrated financial services and solutions within a Super App, such as: credit cards, checking accounts, investments, insurance, mortgage loans, payroll loans, business loans, and a marketplace for non-financial services, among others. The operations are seamlessly conducted through the Super App, offering customers a unified digital experience to manage their finances and daily activities.

2.Basis for preparation

a.Compliance statement

The Group's unaudited interim condensed consolidated financial statement has been prepared in accordance with IAS 34 - Interim financial reporting issued by the International Accounting Standards Board (IASB).

This unaudited interim condensed consolidated financial statement has been prepared following the basis of preparation and accounting policies consistent with those adopted in the preparation of the consolidated financial statements of Inter & Co, Inc., as of December 31, 2024, and is therefore intended only to provide an update of the content of the latest financial statements and should be read together, in accordance with IAS 34.

These unaudited interim condensed consolidated financial statements were authorized for issuance by the Company’s Board of Directors on November 12, 2025.

b.Functional and presentation currency

These unaudited interim condensed consolidated financial statements are presented in Brazilian reais (BRL or R$). The functional currency of the Group companies is shown in note 4a. All balances were rounded to the nearest thousand, unless otherwise indicated.

c.Use of estimates and judgments

In preparing these unaudited interim condensed consolidated financial statements, management has made judgments, estimates and assumptions that affect the application of the accounting policies of the Group and the reported amounts of assets, liabilities, revenues and expenses. Actual results may differ from such estimates. Estimates and assumptions are reviewed on an ongoing basis. Adjustments, if any, related to changes in estimates are recognized prospectively. The significant judgments made by management during the application of the Group’s accounting policies and the sources of estimation uncertainty are described below:

Judgments

Information about the judgments made in the application of accounting policies that have the most relevant effects on the amounts recognized in financial projections are included in the following notes:

•Basis for consolidation (see note 4a): whether Inter&Co has de facto control over an investee.

•Classification of financial assets (see notes 6 and 7): assessment of whether financial assets comply with the sole payment of principal and interest (SPPI test) criteria and the business model in which the assets are managed (amortized cost, fair value through other comprehensive income or fair value through profit or loss).

Estimates

The estimates present a significant risk and may have a material impact on the values of assets and liabilities in the coming years, and the actual results may differ from those previously established. The main items susceptible to impacts due to these estimates are shown below:

•Classification of financial assets (see notes 6 and 7) - evaluation of the business model in which the assets are held and evaluation of whether the contractual terms of the financial asset relate only to payments of principal and interest (SPPI test).

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

•Deferred tax asset (see note 32): the expected realization of the deferred tax asset is based on projected future taxable income and other technical studies.

•Expected credit loss (see notes 12d and 21): the measurement of expected credit loss on assets measured at amortized cost and fair value through other comprehensive income (FVOCI) requires the use of complex quantitative models and assumptions about future economic conditions and credit behavior. Several significant judgments are also needed to apply the accounting requirements for measuring expected credit loss, such as: determining the criteria to evaluate the significant increase in credit risk; selecting quantitative models; and establishing different prospective scenarios and their weighting, and others.

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

3.New accounting standards recently issued

New or revised accounting pronouncements adopted in 2025

The following new or revised standards were issued by the IASB and adopted by the Group for the periods covered by these unaudited interim condensed consolidated financial statements.

•Amendment to IAS 21 - The Effects of Changes in Foreign Exchange Rates and Translation of Financial Statements: The changes require the application of a consistent approach when assessing whether one currency can be exchanged for another, and the amendment clarifies how entities should determine the exchange rate to be used and the disclosures to be provided when a currency is difficult or impossible to exchange. The amendments aim to improve the information an entity provides in its financial statements. This amendment is required for annual financial statements for periods beginning on or after January 1, 2025. Management did not identify any impacts, as there are no currencies in its operations that are difficult or impossible to exchange in the Group's consolidated financial statements.

Other new standards and interpretations issued but not yet effective

•Amendments to IFRS 9 - Financial Instruments and IFRS 7 - Financial Instruments Disclosures: Issued in May 2024, the amendments and clarifications relate to the derecognition of financial liabilities through electronic systems, assessment of contractual cash flow characteristics in classification (SPPI Test), such as financial assets linked to ESG (Environmental, Social and Governance) and other financial instruments. Additionally, additional disclosures were included regarding equity instruments designated at fair value through other comprehensive income and financial instruments linked to contingent events. The amendments are effective for periods beginning on January 1, 2026. Management is assessing the effects of adopting this amendment for the Group's consolidated financial statements.

•IFRS 18 - Presentation and Disclosure in Financial Statements: Issued in April 2024, it replaces IAS 1 and brings additional requirements for financial statements with the aim of enhancing information to shareholders. It defines three categories for income and expenses: operating, investing, and financing, and includes new subtotals. The standard also provides guidance on the disclosure of management-defined performance indicators and includes specific requirements for banking and insurance sector companies. IFRS 18 will come into effect on January 1, 2027, and Management is assessing the effects of adopting this standard for the Group's consolidated financial statements.

•IFRS 19 - Subsidiaries without Public Accountability: Issued in May 2024, the standard defines that a subsidiary without public accountability can provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. The standard is optional for eligible subsidiaries and establishes disclosure requirements for subsidiaries that choose to apply it. IFRS 19 will come into effect on January 1, 2027, and management is assessing the effects of adopting this standard for the Group's consolidated financial statements.

•Other Amendments - The IASB has made other amendments to existing standards, as summarized below:

•Amendments to IFRS 7 - Gains and losses on derecognition: The amendments aim to disclose deferred differences on fair value and transaction price, changes in the classification and measurement of financial instruments, effective from January 1, 2026.

•Amendments to IAS 7 - The main objective is to increase transparency in the disclosure of supplier financing arrangements, requiring additional information on these arrangements, such as terms and conditions, the value of liabilities involved, and liquidity risks, effective from January 1, 2026.

•Amendments to IFRS 10 - Aims at defining control and transition guidance after applying the new concept, as well as clarifications on the sale or contribution of assets between related entities, effective from January 1, 2026.

•Amendments to IFRS 9 - Includes clarifications on the derecognition of lease liabilities and their consequences, effective from January 1, 2026.

In light of the above-mentioned amendments, Management is assessing the possible impacts of these standard changes on its unaudited interim condensed consolidated financial statements.

4.Material accounting policies

Basis for consolidation

The following table shows the subsidiaries in each period:

(a) On June 28, 2024, Inter&Co made a significant investment by acquiring a significant number of shares in the Landbank fund. As a result of this acquisition, the financial data related to this fund were included in the consolidation basis of Inter&Co's financial statements;

(b) On March 20, 2025, Inter Digital Asset was established with the corporate purpose of intermediating virtual assets, encompassing activities such as distribution, subscription, purchase, sale and exchange of virtual assets, portfolio management, foreign exchange transactions and custody services, including safekeeping and control of virtual assets and related instruments. As of the reporting date of these Financial Statements, September 30, 2025, the Company is in the pre-operational phase and has not carried out any commercial operation or transaction related to its corporate purpose;

(c) On July 3, 2025, 50% of the share capital of IM Designs Desenvolvimento de Software S.A. was sold to the current holders of the remaining 50% of the shares. With this transaction, the buyers now hold 100% of the company's share capital.

(d) On May 28, 2024, Banco Inter (an indirect subsidiary) announced the execution of contracts to acquire the entire share capital of Inter Pag. Following approval by BACEN (the Central Bank of Brazil) on July 24, 2024, Inter became the sole shareholder of Inter Pag Instituição de Pagamento S.A. (formerly Granito Soluções em Pagamento S.A.);

(e) In October 2024, Inter&Co US Advisors was incorporated and became a direct subsidiary of US Holding, Inc., and consequently, an indirect subsidiary of Inter&Co;

(f) On February 17, 2025, Banco Inter (an indirect subsidiary of Inter&Co) acquired a stake in Inter Hedge fund. With this acquisition, the fund's financial results were consolidated in Inter&Co's financial statements; and

(g) On August 18, 2025, Banco Inter (an indirect subsidiary of Inter&Co) acquired a stake in Inter Oportunidade Fund. With this acquisition, the fund's financial results were consolidated in Inter&Co's financial statements.

5.Operating segments

Operating segments are disclosed based on internal information that is used by the chief operating decision maker to allocate resources and to assess performance. The chief operating decision-maker, responsible for allocating resources, evaluating the performance of the operating segments and responsible for making strategic decisions for the Group, is the CEO, together with the Board of Directors.

Profit by operating segment

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

Transactions between segments are carried out in terms and rates compatible with those practiced with third parties, where applicable. The Group does not have any customer accounting for more than 10% of its total net revenue.

a.Banking & Spending

This segment includes banking products and services such as current accounts, debit and credit cards, deposits, loans, advances to customers, debt collection activities and other services provided to customers, mainly through Inter app. The segment also includes foreign exchange services, remittances of funds between countries, including the Global Account digital solution, card payment solutions (including Inter Pag), together with the investment funds consolidated by the Group.

b.Investments

This segment is responsible for operations related to the acquisition, sale and custody of securities, the structuring and distribution of securities in the capital market and operations related to the management of fund portfolios and other assets (purchase, sale, risk management). Revenues consist primarily of administration fees and commissions charged to investors for the rendering of such services.

c.Insurance Brokerage

This segment offers insurance products underwritten by insurance companies with which Inter has an agreement (‘partner insurance companies’), including warranties, life, property and automobile insurance and pension products, as well as consortium products provided by a third party with whom Inter has a commercial agreement. The income from brokerage commissions is recognized in the income statement when services are provided, that is, when the performance obligation is fulfilled upon sale to the customer.

d.Inter Shop

This segment includes sales of goods and/or services to Inter’s clients through our digital platform in partnership with other companies; in addition to the initiative to offer BNPL (Buy Now Pay Later) operations to customers. The segment income basically comprises commissions received for sales and/or for the rendering of these services.

6.Financial risk management

Risk management for the Group includes credit, market, liquidity and operational risks. Risk management activities are carried out by independent and specialized structures, in accordance with previously defined policies and strategies. In general, the activities and processes seek to identify, measure, and control the financial and non-financial risks to which Inter is subject.

The model adopted by the Group involves a structure of areas and committees that seek to ensure:

•Segregation of function;

•Specific unit for risk management;

•Defined management process;

•Clear norms and competence structure;

•Defined limits and margins; and

•Reference to best management practices.

a.Credit risk

Credit risk is defined as the possibility of losses associated with the failure of the borrower or counterparty to meet their respective financial obligations in the agreed-upon terms or the devaluation of a credit agreement arising from the increased risk of default by the borrower, among others.

The financial instruments subject to credit risk are submitted to careful credit evaluation prior to contracting, as well as throughout the term of the respective operations. The credit analyses are based on the borrower's (or counterparty's) economic and financial capacity behavior, including payment history and credit reputation, in addition to the terms and conditions of the respective credit operation, including terms, rates and guarantees.

Loans and advances to customers, as shown in Note 12, are mainly represented by the following operations:

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

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

•Real estate loans: loans and financing operations secured by real estate, with attached guarantees;

•Personal loans: loan and payroll card operations, personal loans with and without transfer guarantees; and

•Agribusiness loans: financing operations to cover the costs of rural production, investment, commercialization and/or industrialization granted to rural producers, with or without attached guarantees.

Mitigation of Exposure

In order to maintain the exposures within the risk levels established by senior management, Inter adopts measures to mitigate credit risk. Exposure to credit risk is mitigated through the structuring of guarantees, adapting the risk level to be incurred to the characteristics of the collateral taken at the time of granting. Risk indicators are monitored on an on-going basis and proposal for alternatives forms of mitigation are assessed, whenever the exposure behavior to credit risk of any unit, region, product or segment requires it. Additionally, credit risk mitigation takes place through product repositioning and adjusting operational processes or operation approval levels.

In addition to the activities described above, goods pledged in guarantee are subject to a technical assessment / valuation at least once every twelve months. In the case of personal guarantees, an analysis of the financial and economic circumstances of the guarantor is made considering their other debts with third parties, including tax, social security and labor debt.

Credit standards guide operational units and cover, among other aspects, the classification, requirement, selection, assessment, formalization, control and reinforcement of guarantees, aiming to ensure the adequacy and sufficiency of mitigating instruments throughout the cycle of the loan.

In 2025 there were no material changes to the nature of the credit risk exposures, how they arise or the Group’s objectives, policies and processes for managing them, although Inter continues to refine its internal risk management processes.

i.Concentration by economic sector

Below, we present the concentration by economic sector related to loans and advances to customers:

(a) Mainly refers to real estate activities, communication services, transport, storage and mailing.

ii.Concentration of the portfolio

Below, we present the concentration of credit risk related to loans and advances to customers:

Measurement

The measurement of credit risk to the Group is carried out considering the following:

•At the time that credit is granted, an assessment of a customer’s financial condition is undertaken through the application of qualitative and quantitative methods and using information collected from the market, in order to support the adequacy of the risk exposure being proposed;

•The assessment is carried out at the counterparty level, considering information on guarantors where applicable. The exposure to the credit risk is also measured in extreme scenarios, using stress techniques and scenario analysis. The models applied to determine the rating of customers and loans are reviewed periodically in order to ensure they reflect the macroeconomic scenario and actual loss experience, as per information in note 12;

•The aging of late payments in portfolios is monitored in order to identify trends or changes in the behavior of non-performing loans and allow the adoption of mitigating measures when required;

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

•The expected credit loss is a forecast of the risk levels of the credit portfolio. Its calculation is based on the historical payment behavior and the distribution of the portfolio by product and risk level. This is a key input to the process of pricing loans and advances to customers; and

•In addition to the monitoring and measurement of indicators under normal conditions, simulations of changes in business environment and economic scenario are also performed in order to predict the impact of such changes in levels of exposure to risks, provisions and balance of such portfolios and to support the process of reviewing the exposure limits and the credit risk policy.

b.Description of guarantees

The financial instruments subject to credit risk are subject to careful assessment of credit prior to being contracted and disbursed and risk assessment is ongoing throughout the term of the instruments. Credit assessments are based on an understanding of the customers’ operational characteristics, their indebtedness capacity, considering cash flow, payment history and credit reputation, and any guarantees given.

•Working capital operations: are guaranteed by receivables, promissory notes, sureties provided by their owners and occasionally by property or other tangible assets, when applicable;

•Payroll loans: are mainly represented by payroll credit cards and personal loans. These are deducted directly from the borrowers' pensions, income or salaries and settled directly by the entity responsible for making these payments (e.g. company or government agency);

•Personal loans and credit cards: generally, do not have guarantees; and

•Real estate financing: is collateralized by the real estate financed.

The following table shows the value of real estate-backed financing, broken down by loan to value. Loan to Value (LTV) is the ratio between the value of a loan and the value of the asset being financed. A higher LTV may signal greater risk to the lender, as it indicates a lower share of the borrower's equity in the transaction.

c.Liquidity risk

Liquidity risk represents the possibility that the Group will not be able to honor its financial obligations efficiently, whether expected or unexpected, including obligations arising from guarantees granted and extraordinary redemptions by customers. This risk also encompasses scenarios in which Inter may face difficulties in negotiating the sale of assets at market prices, either due to the significant volume in relation to the usual movement, or due to discontinuities or dysfunctions in the market.

Liquidity risk is managed institutionally through a governance structure, with responsibilities clearly distributed among the Board of Directors, the Asset and Liability Committee (ALCO), the Risk Committee, and the Chief Risk Officer (CRO). The latter is specifically responsible for monitoring and continuously tracking liquidity risk.

The risk management structure operates independently and proactively, aiming to continuously monitor liquidity indicators and prevent potential breaches of established limits. Management fully encompasses Inter&Co's cash receipts and payments, enabling the timely implementation of mitigation actions when necessary.

Liquidity risk monitoring is carried out daily, with monitoring conducted periodically by the Assets and Liabilities Committee (ALCO), which systematically assesses available liquidity risk information, including:

•Mismatch between assets and liabilities;

•Concentration of the 10 largest investors;

•Net Funding;

•Liquidity limits;

•Maturity forecast;

•Stress tests based on internally defined scenarios;

•Liquidity contingency plans;

•Monitoring of Liquidity Ratio; and

•Reports with information on positions held by Inter and its subsidiaries.

The structure considers the internal and external factors that impact the Group's liquidity, carrying out detailed daily monitoring of incoming and outgoing movements of loans and advances to customers, Term Deposits, Savings, Agribusiness Credit Notes (LCA), Real Estate Notes with Real Guarantee (LCI), Guaranteed Real Estate Notes (LIG) and Demand Deposits.

As of September 30, 2025, there were no material changes in the nature of liquidity risk exposures, monitoring methodology, internal policies, or the Group's processes for managing them. Nevertheless, the Group continues to continuously improve its internal risk management processes.

d.Analyses of financial instruments by remaining contractual term

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

(a)    The financial assets are substantially composed of amounts related to the variable portion of the sale of 40% of the subsidiary Inter Digital Corretora e Consultoria de Seguros Ltda. (“Inter Seguros”), to Wiz Soluções e Corretagem de Seguros SA (“Wiz”) on May 8, 2019; advance on exchange contract, commissions and bonuses to be received and premium or discount on financial asset transfer operations;

(b)    Overall, the CDB (time deposit) are issued with early liquidity clause, then the client (counterparty) could redeem it anytime until the final maturity. For disclosure purpose, the CDBs are allocated according to the remaining days until the maturity. Therefore, for risk management purpose under both market risk and liquidity risk, it is considered a methodology (behavior statistic model) which is focused on allocating the positions (CDB) at a more probable maturity;

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

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

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

The table below represents the Group’s current financial assets (realized within 12 months of the reporting date), non-current financial assets (realized more than 12 months after the reporting date) and current financial liabilities (due to be settled within 12 months of the reporting date) and non-current financial liabilities (due to be settled more than 12 months after the reporting date):

(a)    The financial assets are substantially composed of amounts related to the variable portion of the sale of 40% of the subsidiary Inter Digital Corretora e Consultoria de Seguros Ltda. (“Inter Seguros”), to Wiz Soluções e Corretagem de Seguros SA (“Wiz”) on May 8, 2019;

(b)    Overall, the CDB (time deposit) are issued with early liquidity clause, then the client (counterparty) could redeem it anytime until the final maturity. For disclosure purpose, the CDBs are allocated according to the remaining days until the maturity. Therefore, for risk management purpose under both market risk and liquidity risk, it is considered a methodology (behavior statistic model) which is focused on allocating the positions (CDB) at a more probable maturity; and

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

f.Market risk

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

At the Group, market risk management's main objective is to support business areas by establishing processes and implementing the necessary tools to assess and control related risks. This framework enables the measurement and monitoring of risk levels according to guidelines established by senior management.

Market risk management is monitored daily, with regular monitoring conducted by the Assets and Liabilities Committee (ALCO). Market risk controls enable analytical assessment of information and are constantly being refined. The Institution and its subsidiaries have been continually improving internal risk management and mitigation practices.

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

•Trading book: considers all operations intended to be traded before their contractual maturity or intended to hedge the trading portfolio and which are not subject to limitations on their negotiability.

•Banking book: considers operations not classified in the trading portfolio, the main characteristic of which is the intention to hold the respective operations until maturity

In line with market practices, the Group manages its risks dynamically, seeking to identify, measure, evaluate, monitor, report, control and mitigate the exposures to market risks of its own positions. One of the methods of assessing the positions subject to market risk is the Value at Risk (VaR) model. The methodology used to calculate the VaR is the parametric model with a confidence level (CL) of 99% and a holding period of twenty one days.

We present the value-at-risk for the Trading Book positions:

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

Below we present the VaR of the bank portfolio: