SIMPAR S A : 1Q26 Institutional Presentation

Institutional Presentation

31 de março de 2026

April 2026

Other

JSP

Holding

Free Float

DIVERSIFICATION

Creation of business units with independent management Development of the largest portfolio of logistics services in the country,

BUSINESS RESTRUCTURING

Independent companies with dedicated management and compensation aligned to the goals and objectives of each business

7.8% 60.4% 31.8%

1956

serving CUSTOMERS and creating commercial alliances in ESSENTIAL SECTORS of the economy

1980s/90s 2010

2015

Other Free Float

14.5% 55.1% 30.0%

2020

CORPORATE RESTRUCTURING

2026

70

YEARS

ESTABLISHMENT

Solid Culture and Values as the pillars of business development and

long-term perpetuity

IPO

Strengthening our capital structure and governance

Sustainable development and new avenues for growth

ESTABLISHMENT OF SIMPAR

Culture, Values, and unique management model ensure agility in the execution of strategic plans for a continuous cycle of TRANSFORMATION with value creation

2

Development of one of the largest business groups in Brazil

3

SIMPAR: Controls, directs and supports the execution of the business plans of its independent

companies

Free Float JSP

IPO in 2010

15 years in Novo Mercado

~R$41 mn | SIMH3 ADTV

Simões Family Holding

Other1

Consolidated - 2025

31.8%

60.4%

7.8%

R$ 47.8 bn | Gross Revenue

R$ 12.8 bn | EBITDA

R$ 213 mn | Net Income

24.7% 72.2%2

30.2%

69.7%2

36.7%

62.2%2

27.2%

71.7%

100.0%

100.0%

100.0%

100.0%

+31 k trucks, machinery and equipment

+1 K

customers

+16 sectors

+2.2 million

m² storage area

9 countries

34 k employees

Second largest car rental and fleet management and outsourcing company in Brazil

Integrated portfolio of logistic services and leader in road logistics in Brazil

+275 k

vehicles

267 RAC stores

112 used-vehicle stores

10 months | 17 months

(Average age RAC and GTF)

7 k employees

Leader in the rental of trucks, machinery and equipment in Brazil

+52 k trucks, machinery and equipment

21 used-vehicle stores

R$ 13.0 bn

deployed backlog

2 k employees

Largest and most diversified group of dealerships of light and heavy vehicles in Brazil

38 brands

197 stores

12 states

5.7 k employees

Infrastructure and services concessions

CS Ports: +1.8 mn

tons handled in 2025

CS Highways:

+891 km of roads

+600 employees

Waste management, recovery and sanitation

+1.4 k tons of waste treated per day

1 city

+1.4 mm people served

+2.4 k employees

Bank that contributes to the development of the SIMPAR group's ecosystem

R$ 2.2 bn

portfolio 4Q25

R$ 397 mn financial intermediation revenue in 2025

11.9%

basel index 4Q25

204 employees

Logistics and mobility services for the public sector and mixed-economy companies

15 customers

19 contracts

+4.1 k fleet

+1.5 mn/year

passengers transported

3.1 k employees

Notes: (1) 7.3% of the shares are detained by the Simões Family and 0.5% are detained by Board Members, Directors and Treasury; (2) The stake informed above considers SIMPAR's direct stake in the subsidiaries and the position through derivatives referenced in common shares contracted by CS Brasil Holding e Locação S.A., a wholly-owned subsidiary of SIMPAR, according to the notice to the market released on 12/22/2023.

sharing Culture and Values to execute efficiently and deliver sustainable results

Qualified and highly experienced executives Board of Directors

CEO

FERNANDO ANTONIO SIMÕES

SIMPAR Directors

SIMPAR Directors

SIMPAR Directors

SIMPAR Directors

SIMPAR Directors

Calil

(Chairman)

Adalberto Fernando A. Fernando A.

Simões Filho Simões

(Deputy (Board Chairman) Member)

(Chairman) (Board Member) (Board

Member)

Ferrez

Juliana

Baiardi

Simões

Fernando A. Denys

(Chairman) (Board Member) (Deputy

Chairman)

Denys

Ferrez

Fernando A.

Simões Filho

Fernando A.

Simões

CFO and

IRO

DENYS MARC FERREZ

People and Culture

JULIANA SIMÕES

Controllership

SAMIR FERREIRA

Risk Management, Compliance and Audit ERIKA EGGERS

Legal VP VINICIUS JOSE ZIVIERI RALIO

Communications and Sustainability PAULA PEDRÃO

VP of Planning and Management JULIANA BAIARDI

Independent Members

Independent Members

Independent Members

Independent Members

Independent Members

CEO FERNANDO QUINTAS

CFO RODRIGO ANDRADE

CEO FERNANDO QUINTAS

CFO RODRIGO ANDRADE

Álvaro Novis (Independent member)

Paulo Kakinoff (Independent member)

Gilberto Xandó (Independent member)

Marcelo Castelli

(Independente)

Maria Fernanda dos Santos Teixeira

(Independent member)

Renato Horta Franklin (Independent member)

Marcelo José Ferreira e Silva (Independent member)

Augusto Marques da Cruz (Independent member)

Ándre Fehlauer (Independent member)

Fernando A. Adalberto Denys Simões Calil Ferrez (Chairman) (Board Member) (Board

Member)

Simões

(Chairman) (Board Member) (Board

Member)

Juliana

Baiardi

Fernando A. Denys

Ferrez

Jose R. Tambasco (Independent member)

GOVERNANCE

2026

Listed Companies - Novo Mercado

CEO GUILHERME SAMPAIO

Financial Adm. Director MARISTELA NASCIMENTO

CEO GUSTAVO MOSCATELLI

CFO DANIELA SABBAG

CEO GUSTAVO COUTO

CFO JOSE CEZARIO

CEO SEBÁSTIAN DARIO LOS

Financial Adm. Director EMILIO CARVALHO

CEO PAULO PINHO

CFO

FELIPE

FRANCISCHINELLI

CEO JOÃO BOSCO

Committees

Boards

5

5

20

CFO RODRIGO ANDRADE

'

Culture and Values

Customer

People

Simplicity

Owner Attitude

Sustainability

Profit

4

Management Model with independent companies, Governance, and People

5

Unique positioning in Brazil and investments exceeding R$65 billion in 4 years

Governance

Geographic Footprint

People

Scale

~8% of national production²

~6% of national production³

Financial highlights

Notes: (1) Considers 3 indirect jobs for each direct employee, according to the BNDES job creation model (https://web.bndes.gov.br/bib/jspui/bitstream/1408/16343/1/PRPer125237_Informe-sf_n31_compl_BD.pdf); (2) Considers the trucks purchased by Vamos and JSL and the truck registrations disclosed by ANFAVEA in 2024; (3) Considers the vehicles purchased by Movida and the vehicle and light commercial vehicle registrations disclosed by ANFAVEA in 2024; (4) Excluding the positive result from the sale of Ciclus Rio, EBITDA would be R$11.8 billion

Employees

+43K since the IPO

Gross Capex

R$ billion

R$105 bn in 15 years

Net Capex

R$ billion

R$61 bn in 15 years

Operating Assets

R$ billion

~89% Cars and

trucks

Corporate Restructuring

IPO

Ref. IPO 2010

6

Robust investments that contribute to growth and lay the foundations for the coming years

7

Five years since the reorganization that led to the creation of SIMPAR:

Leadership, scale and solid foundations sustain our value extraction strategy

2025 Results

SIMPAR Consolidated Unit	2010	2020	Δ		2025	Δ
			10 x 20			20 x 25
Gross Revenue R$ billion	2.3	10.9	+381%		47.8	+339%
Net Revenue¹ R$ billion	2.0	9.8	+383%		43.5	+343%
Net Revenue from Services R$ billion	1.6	6.9	+321%		34.8	+400%
Net Revenue from Asset Sales R$ billion	0.4	2.9	+649%		8.3	+190%
EBITDA R$ billion	0.3	2.3	+600%		12.8	+449%
Net Capex R$ billion	0.4	2.9	+585%		6.6	+131%
Net Debt / EBITDA X	3.2x	3.7x	+0.5x		3.0x	-0.7x
ROIC %	10.1%	7.5%	-2.6p.p.	15.3%		+7.8p.p.

2025 Highlights:

Strategic Planning:

Pillars for extracting value from the bases built

Ongoing organizational progress across our companies - new organizational structure at JSL designed to maximize agility, excellence, and efficiency to create sustainable value for clients and shareholders

Fair Pricing - price adjustments in new contracts and

disciplined repricing of existing ones

Stronger control over the reduction of operating costs

and administrative expenses

Higher asset utilization rate, greater agility in asset deployment and decommissioning, reduced inventory levels, continued cash generation, and strengthened capital structure

• Lowest leverage in the past 15 years

• +449% EBITDA growth over the last 5 years

• Record Revenue

• Lowest Net Capex in the past 5 years

A new level of efficiency to improve operational and financial indicators, including deleveraging

Higher cash generation and lower investment requirements to create value for shareholders and ensure business sustainability

8

Actions focused on reducing costs and expenses have led to improvements in operating

Costs and Expenses

• Reduction in operating costs

• Reduction in administrative expenses

• Renegotiation with suppliers

• Optimization of personnel expenses

efficiency indicators

Annualized EBITDA from Services / Net Fixed Assets EBITDA LTM per Employee - R$ thousand

+25%

PROGRAM TO INCREASE EFFICIENCY AND REDUCE COSTS AND EXPENSES HAS PARTIAL IMPACT ON RESULTS UP TO 4Q25

• Price adjustments

  Revenue

• Contract renegotiations

Program to increase efficiency and reduce costs and expenses

9

High cash generation potential from value extraction of established bases and lower investment

requirements

Maximizing value extraction from established bases

+56,000

Employees

aligned with our Culture and Values

EBITDA / Net CAPEX

EBITDA

Net Capex

EBITDA / Net CAPEX ¹

EBITDA 1.9x above Net Capex (2025)

+360 K

Operating Assets

Governance

5 Boards of Directors

5 Companies on Novo Mercado

+0.9x

+1,500

Customer Service locations

2.2 mn sqm

Warehousing Capacity

Note: (1) Excluding acquisitions

Gross Revenue - R$ bn EBITDA - R$ bn

CAGR

2009 - 2025

23%

CAGR

2009 - 2025

28%

EBIT - R$ bn

CAGR

2009 - 2025

28%

Net Income - R$ bn

10

Constant transformation of the group scale

53 issues R$ 11.2 bn CDI + 1.9% 4.3

years

2025

Debt Maturity Schedule 4Q25³ (ex BBC) - R$ billion

Accounting cash

Available undrawn

committed credit lines

Available Floor Plan

Funding 1Q26

Gross Debt 4Q25

Gross debt after Funding 1Q26

4.1

0.7

0.7

12.7

Consolidated

Cash Composition

Brazilian Banks Rating AAA (LF and CDB)

Brazil Risk (LTN, NTN-B, LFT)

Cash held abroad

Others

34.6%

63.0%

1.5% 0.9%

Net Debt (ex-BBC)

R$39.6 bn | -4% y/y

Cash¹

R$14.1 bn

Average Net debt maturity

4.0 years

Short-term debt coverage2

2.6x

Capital Market Funding

Net Debt by company 4Q25 (y/y)

Amortization coverage

~2028

AA(bra) local

brAA+ local

AA+br local

Period Number Amount Average

Cost

4Q25 10 issues R$ 4.6 bn CDI + 2.8%

1Q26 9 issues BRL 4.2 bi CDI + 1.9%

Term

5.0

years

5.1

years

Consolidated4

R$ 15.5 bn | +6%

R$ 11.8 bn | +2%

R$ 5.6 bn | +2% R$2.0 bn | +6% R$ 39.6 bn | -4%

Holding

R$1.4 bn | +59% R$0.9 bn | +3%

- R$ 12 mn | +12x R$ 2.7 bn | -1%

Notes: (1) Includes reported cash, available undrawn committed credit lines and available floor plan lines; (2) Excludes the accounting effects of derivative financial instruments, as well as BBC cash and funding and 1Q26 funding; (3) includes gross debt and derivative financial instruments;

(4) Consolidated Net Debt considers the elimination of intercompany transactions

11

SIMPAR Consolidated: Strong Liquidity and Broad Access to Credit Markets

Net Debt

R$2.7 bn | -1% y/y

Cash

R$3.6 bn | +3% y/y

Average Net debt maturity

5.5 years

Debt Maturity Schedule 4Q25¹ - R$ billion

SIMPAR Debt Repurchases² - 2025

Total repurchased in 2025: R$191 million

1st issue of

debentures

(JSMLB3)

~R$ G mn

3rd issue of

debentures

(JSMLB5)

~R$ 81 mn

4th issue of

debentures

(SIMH14)

~R$ 102 mn

Short-term debt coverage¹

14.2x

Amortization coverage

~2031

AA(bra) local

brAA+ local

AA+br local

Notes: (1) Considers the accounting of derivative financial instruments; (2) Refers to debt principal

12

SIMPAR Holding: Long-Term Debt Profile and Strong Cash Position

2.3x

2.3x

2.3x

2.81%

4.81%

10.92%

10.00%

13.25%

12.63%

14.56%

Average Selic

Establishment

of SIMPAR

Local Debts - Net Debt/EBITDA-A

Concept: Maintenance² | Maximum Threshold: 3.5x

Net Debt/EBITDA-A

2.3x

1.9x

2.0x

1.7x

...

2010

2020

2021

2022

2023

2024

2025

IPO

Establishment

of SIMPAR

3.4x

3.2x

3.0x

...

2010

2020

2021

2022

2023

2024

2025

IPO

Bonds - Net Debt/EBITDA

Concept: Incurrence¹ | Maximum Threshold: 4.0x

Net Debt/EBITDA

3.5x

3.5x

3.6x

3.7x

2.81%

4.81%

10.92%

10.00%

13.25%

12.63%

14.56%

Average Selic

ConsolidateCdonLseovliedraategdeL-eavesrapgeer -Caosvpeenr aCnotvsenants

-0.6x

-0.3x

Notes: (1) A concept used only for Bond issues where there is no early maturity. However, there are pre-established rules that must be complied with; (2) a concept used for all local issues - if the limit is exceeded, negotiation with creditors would be required to avoid a possible early maturity

13

Lowest leverage in the past 15 years

14

Optimization of allocated capital and improvement efficiency will contribute to improved

profitability

Consolidated ROIC 2025

16.6%

+2.9 p.p

13.7%

What is Productive ROIC?

Excludes the capital employed in operations that have not yet contributed to our revenue generation and adds the additional NOPLAT from Vamos's utilization rate normalization.

• Additional NOPLAT driven by VAMOS's occupancy rate normalization - R$ 0.2 bn

• Average productive invested capital (4Q24 vs 4Q25): R$ 42.4 bn

R$ 45.4 bn R$ 4.0 bn

R$ 41.3 bn

R$ 46.7 bn R$ 3.5 bn

R$ 43.3 bn

- = - =

Invested Capital 4Q24

(1) Considers:

Adjustments¹ Productive

Invested Capital 4Q24

Invested Capital 4Q25

Adjustments¹ Productive

Invested Capital 4Q25

Productive ROIC 2025

After-tax average cost of gross debt 2025 (annual)

1. JSL projects under implementation (R$1.3 bn in 4Q24 and R$0.9 bn in 4Q25)

2. excess inventory at Automob (R$0.5 bn in 4Q24 and R$0.2 bn in 4Q25)

3. capital invested in CS Infra (R$1.0 in 4Q24 and R$1.6 bn in 4Q25)

   ROIC (ex-BBC) ROIC (ex-BBC)

4. normalization of VAMOS's utilization rate (R$1.3 bn in 4Q24 and R$0.8 bn in 4Q25)

Value Generation with monetized assets and listed companies

Monetization

Concluded in Dec/25

Nov/21 to Dec/25 - 4 years

2x

Investment Return

IRR

+27%

1,085

541

SIMPAR investment

Equity Value

Feb/17 to Mar/26 - 9 years

~6x

Investment Return

3,193

853

4,046

713

IRR¹

+24%

SIMPAR investment

Mkt Cap stake

SIMPAR

Dividends

Total SIMPAR

participation

Jan/21 to Mar/26 - 5 years

~7x

Investment Return

Sep/20 to Mar/26 - 5 years

~6x

Investment Return

587

2,495

IRR¹

+63%

1,324 3,819

395

1,665

IRR¹

+43%

662 2,327

SIMPAR investment Mkt Cap stake

SIMPAR

Dividends and secondary offering

Total SIMPAR participation

SIMPAR investment Mkt Cap stake

SIMPAR

Dividends Total SIMPAR participation

Notes: (1) Considers SIMPAR's direct participation in the companies listed on 04/01/26

IPO

R$1.1¹ bn

SIMH3

Market value

IPO

IPO

IPO

IPO

R$5.2² bn

SIMH3

Market value

R$4.00¹

SIMH3/share

2010

(JSL S.A.)

...

R$11.83²

SIMH3/share

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

Caption: SIMH3 Market value MOVI3 Market value JSLG3 Market value VAMO3 Market value AMOB3 Market value

Notes: (1) Adjusted considering the stock split carried out in Aug/21 and the reverse split carried out in Feb/26; (2) Update date: 04/01/2026, Reverse split adjusted price.

16

Value Creation of SIMPAR (SIMH3)

(No follow-on since IPO in 2010)

2011

Merger

17

High standards of Corporate Governance

2020

2021

2021

2024

Corporate Restructuring

Merger

Merger

Corporate Restructuring

5 companies listed on the Novo Mercado B3's highest governance standard

SIMPAR - Majority of BD members

2 independent members per company. (40%)

5 Boards of Directors

SIMPAR, JSL, Vamos, Movida and Automob

Unanimous decisions with the essential contribution of independent members in our development

19

Committees

• Audit Committee (Statutory)

• Ethics and Compliance

• Sustainability

  • Strategic Planning

  • Finance and Supplies

    Controller delegated to minority shareholders and followed their decisions in 5 related party transactions since IPO (2010)

    Internal Controls, Risks and Compliance Independent and reporting to the Audit Committees

• Sustainability Policy

• Human Rights Policy

• Climate Change Policy

• Social Investment Policy

• Stakeholder Engagement Policy

• Gifts, Entertainment and Hospitality

Policy

Whistleblowing channel Outsourced and independent

• Policy for Interaction with Public Authorities:

• Public Bidding Participation Policy:

• Transparency Portal

• Donations and Sponsorship Policy

• Risk Management Policy

• Related-Party Transactions Policy

sectors in the most important sustainability indices in the world

Sector

Average

SIMPAR ranked above the average

in the transportation and logistics sector in the world

C

A-

Corporate Sustainability

Assessment (CSA)

60

Sector

Average

34

4 Brazilian companies in the sectorare in the yearbook, with three companies from the Group -SIMPAR, Movida and VAMOS

SIMPAR is included in B3's Corporate

Sustainability Index (ISE) for the fourth consecutive year (2022 / 2023 / 2024 / 2025)

SIMPAR Group stands out in ISE B3 as one of the business groups with more listed companies, since Movida, JSL and Vamos

also make up the index

Padrões e adesões

18

ESG: SIMPAR is above the average of its peers in the transportation and logistics

19

SIMPAR

Group Companies

1 Holding 8 Independent Companies

20

Subsidiaries

(R$ mm) 1T24 UDM

Scale, governance, growth and profitability generate opportunities and the continuity of sustainable development

45%

of Consolidated

EBITDA 2025

of Consolidated

29% EBITDA 2025

R$ mn

Net Revenue

2025

14,672

5,686

R$ mn

2025

Net Revenue

EBITDA

EBITDA

5,756

3,650

Net Debt / EBITDA

2.6x

Net Debt / EBITDA

3.16x

+275 k

cars

112

used-vehicle

stores

+52 k

trucks, machinery

and equipment

21

used-vehicle

stores

267

RAC stores

10 months | 17 months (Average age RAC and GTF)

R$ 13.0 bn

deployed backlog

Net Income 329

Net Income 318

15%

of Consolidated

EBITDA 2025

3%

of Consolidated

EBITDA 2025

Best Points

R$ mn

Net Revenue

EBITDA Adj.¹

2025

9,641

1,981

R$ mn

Net Revenue

EBITDA Adj.

2025

12,815

529

Net Debt / EBITDA

2.9x

Net Debt / EBITDA

3.7x

+31 k

trucks, machinery and equipment

+1 k

customers

+16

sectors

+2,2 mn m² warehousing area

197

stores

38

brands

9

countries

12

states

Net Income Adj. (188)

Net Income Adj.¹ 147

Notes: (1) Figures adjusted as disclosed by the companies