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

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

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

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

As of March 31, 2026 we surpassed a total of 44.0 million customers. The activation rate reached 58.6%, an increase of 1.4 percentage points when compared to March 31, 2025.

The balance of loan operations reached R$49.8 billion, representing a positive variation of 3.3% compared to December 31, 2025.

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$69.1 billion, 0.2% higher than the amount recorded on December 31, 2025.

As of March 31, 2026, the net profit of the controlling shareholders was R$394.8 million million, representing an increase of 37.8% compared to the same period in 2025.

As of March 31, 2026, revenues reached R$2.4 billion, marking an increase of 32.8% compared to the same period in 2025.

As of March 31, 2026, administrative and personnel expenses totaled R$902.7 million, an increase of 18.3% compared to the same period in 2025.

Total assets reached R$99.1 billion as of March 31, 2026, an increase of 0.5% compared to December 31, 2025.

Shareholder’s equity totaled R$10.4 billion, a growth of 0.2% compared to December 31, 2025.

Inter adopts a capital remuneration policy by distributing interest on equity in the same proportion as their share of the capital, calculated in accordance with current legislation. This interest, net of withholding income tax, is included in the calculation of mandatory dividends for the fiscal year as stipulated in the Articles of Association and Article 202 of Law No. 6,404/1976.

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

Furthermore, Inter&Co, Inc. confirms that KPMG Auditores Independentes Ltda. has procedures, policies, and controls in place to ensure its independence, which include an assessment of the work performed, encompassing any service that is not an independent audit of the consolidated financial statements. This assessment is based on applicable regulations and accepted principles that preserve auditor independence. The acceptance and performance of professional services unrelated to the audit of the financial statements by the independent auditors during the period ended March 31, 2026, did not affect the independence and objectivity in the conduct of the audit examinations performed at Inter&Co, Inc. Information regarding the independent auditors' fees is made available annually in the reference form.

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, March 6, 2026.

The Management.

			03/31/2026						03/31/2025
Net income attributable to shareholders of the company			394,788						286,589
Non-controlling interest			22,759						20,197
Net income attributable to shareholders of the company and non-controlling interests			417,547						306,786
Items that are or may be subsequently to the income statement
Changes in fair value - financial assets at FVOCI			(54,314)						11,947
Tax effect			15,900						(44,061)
Net change in fair value - financial assets at FVOCI			(38,414)						(32,114)
Hedge of investments abroad			59,780						88,284
Tax effect			(23,454)						(35,135)
Investment hedge in foreign operations			36,326						53,149
Cash flow hedge			17,906						(3,476)
Tax effect			(8,057)						(185)
Cash flow hedge			9,849						(3,661)
Foreign exchange differences on the translation of foreign operations			(127,094)						(104,512)
Other comprehensive income (loss) that may be reclassified subsequently to the Statements of income			(119,333)						(87,138)
Total comprehensive income for the year			298,214						219,648
Allocation of comprehensive income
To shareholders of the company			275,455						199,451
To non-controlling interest			22,759						20,197

						Note						03/31/2026						03/31/2025
Operating activities
Net income attributable to shareholders of the company												394,788						286,589
Non-controlling interest												22,759						20,197
Adjustments to profit (loss)
Depreciation and amortization												93,367						67,445
Impairment losses on financial assets						28						781,268						513,681
Expenses with provisions for contingencies						21.a						19,456						11,761
Provisions/ (Reversals) for loss of assets												—						(10,766)
Capital gains (losses)						27						1,639						1,952
Income tax and social contribution						32.a						59,571						50,759
Provision for performance fees						27						(11,325)						(9,130)
Effect of the exchange rate variation on cash and cash equivalents						25						3,509						(16,485)
(Increase)/ decrease in:
Deposits at Central Bank of Brazil												(20,104)						(362,836)
Loans and advances to customers												(2,072,519)						(2,137,078)
Amounts due from financial institutions												(167,238)						(400,438)
Securities												2,157,763						(178,376)
Derivative financial assets												27,367						(7,600)
Other assets												(19,740)						(109,770)
Increase/ (decrease) in:
Deposits from customers												(732,179)						844,539
Deposits from banks												1,144,410						2,488,106
Securities issued												871,565						807,750
Derivative financial liabilities												93,891						(65,379)
Borrowings and on-lending												(81,312)						269,029
Tax liabilities												(575,208)						(298,391)
Provisions												(14,839)						56,927
Other liabilities												(376,773)						(405,446)
Income tax paid												(146,538)						(74,086)
Net cash from operating activities												1,453,578						1,342,954
Cash flow from investing activities
(Acquisition) of property and equipment												(5,460)						(6,602)
(Acquisition) of intangible assets												(148,996)						(141,423)
(Acquisition) of financial assets at fair value through other comprehensive income												(2,110,346)						(3,379,192)
Proceeds from sale of financial assets at FVOCI												1,615,952						2,887,496
(Acquisition) of financial assets at amortized cost												(33,742)						(89,040)
Proceeds from sale of financial assets at amortized cost												10,525						8,023
Net cash from (used in) investing activities												(672,067)						(720,738)
Cash flow from financing activities
Dividends and interest on shareholders' equity paid												(293,901)						(208,146)
Repurchase of treasury shares												—						121
Resources to non-controlling shareholders												11,015						(80,482)
Net cash from (used in) financing activities												(282,886)						(288,507)
Increase in cash and cash equivalents												498,625						333,709
Cash and cash equivalents at the beginning of the period						8						3,801,513						1,108,394
Effect of the exchange rate variation on cash and cash equivalents												(3,509)						16,485
Cash and cash equivalents at the end of the period												4,296,629						1,458,588

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

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

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

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

As of March 31, 2026, its main operating subsidiaries were::

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

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

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

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

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

2.Basis for preparation

a.Compliance statement

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

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

This consolidated condensed interim financial information has been authorized for issuance by the Board of Directors on March 6, 2026.

b.Functional and presentation currency

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

c.Use of estimates and judgments

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

Judgments

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

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

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

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

Estimates

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

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

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

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

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

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

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

3.New accounting standards recently issued

New or revised accounting pronouncements adopted in 2026

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

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

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

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

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

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

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

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

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

4.Material accounting policies

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

The table below shows the shareholdings held in the subsidiaries:

(a) On March 16, 2026, Banco Inter entered into a contract to acquire an additional stake equivalent to 20% of the total share capital of Acerto Cobrança e Informações Cadastrais S.A., for R$18,350, as previously approved by the Central Bank of Brazil (BACEN) in an official letter sent on February 23, 2026. Furthermore, on April 13, 2026, Banco Inter entered into a contract to acquire an additional stake equivalent to 20%. The completion of the transaction is subject to approval by the Central Bank of Brazil, see explanatory note 35 - Subsequent Events; and

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

5.Operating segments

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

Profit by operating segment

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

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

a.Banking & Spending

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

b.Investments

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

c.Insurance Brokerage

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

d.Inter Shop

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

6.Financial risk management

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

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

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

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

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

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

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

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

a.Credit risk

Credit risk is defined as the possibility of losses associated with the borrower's or counterparty's failure to meet their respective financial obligations under the agreed terms, or the devaluation of a credit contract resulting from an increased risk of default by the borrower, among other factors.

Financial instruments subject to credit risk undergo rigorous credit assessment prior to contracting, as well as throughout the term of the respective transactions. Credit analyses are based on the economic and financial capacity of the borrower or counterparty, their behavior, including payment history, credit reputation, and the terms and conditions of the respective credit transaction, including terms, rates, and guarantees.

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

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

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

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

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

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

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

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

Mitigation of Exposure

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

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

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

i.Concentration by economic sector

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

(a) It refers mainly to real estate activities, communication services, electricity, education, and the arts.

ii.Concentration of the portfolio

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

iii.Segregation by time period

Measurement

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

b.Description of guarantees

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

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

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

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

c.Liquidity risk

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

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

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

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

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

•Monitoring of liquidity limits and ratios;

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

•Stress tests and liquidity contingency plans; and

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

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

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

Up to the base date of March 31, 2026, there have been no material changes in the nature of liquidity risk exposures, monitoring methodologies, internal policies, and the Group's processes for managing them. The Group, however, continues to improve its internal risk management processes.

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:

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

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

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

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

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