Americanas S A : Minute of Meeting - Fiscal Council

Americanas S.A.

Publicly-held Company

National Corporate Taxpayer's Register of the Ministry of Economy (CNPJ/ME) No.

00.776.574/0006-60

State Registration Number (NIRE) 33.300.290.745

Minutes of the Meeting of the Audit Committee of Americanas S.A. ("Company"), held on August 10, 2022

1. Date, Time and Place: On August 10, 2022, at 3 p.m., by conference call,
2. Call Notice and Attendance: All parties who have been previously called were present, and as such, the meeting of the Audit Committee began. The following effective directors were present via conference call: Messrs. Carlos Alberto de Souza, Ricardo Scalzo, and Vicente Antonio de Castro Ferreira.
3. Presiding Members: Chairman: Carlos Alberto de Souza; Secretary: Fábio da Silva
   Abrate.
4. Agenda: Provide an opinion on the proposal that will be submitted to the Company's shareholders, under the terms and conditions established in the "Protocol and Justification of Merger" (and respective exhibits) ("Protocol") referring to the merger, by the Company, of IF Capital Ltda., of Hortigil Hortifruti S.A., of Natural Administradora de Cartões S.A., of Natural da Terra Comércio Varejista Hortifruti Ltda., of Natural da Terra Hortifruti Ltda., and of Horti Frutti Corujas Ltda. (jointly the "Acquired Companies"), approved by the Company's Board of Directors on this date, with the consequent dissolution of the Acquired Companies, without increasing the Company's capital stock, as provided for in the Protocol ("Merger").
5. Resolutions: Having provided the necessary clarifications, after analyzing the relevant documents referring to the matter on the agenda of this Meeting, the directors unanimously approved the Merger, and the Company's shareholders at the shareholders' meeting signed the opinion that is part of the minutes of this Meeting as Exhibit I.
6. Closing: There being no further business to discuss and no one taking the floor, the meeting was closed, and these minutes were drawn up, read and unanimously approved, and signed by all those present.

Carlos Alberto de Souza

Chairman

Ricardo Scalzo

Member of the Audit Committee

Vicente Antonio de Castro Ferreira

Member of the Audit Committee

Fábio da Silva Abrate

Secretary

AUDIT COMMITTEE'S OPINION

Americanas S.A.

Publicly-held Company

National Corporate Taxpayer's Register of the Ministry of Economy (CNPJ/ME) No.

00.776.574/0006-60

State Registration Number (NIRE) 33.300.290.745

The Audit Committee of Americanas S.A. ("Company"), in compliance with the legal and statutory provisions, after examining the "Protocol and Justification of Merger" and its respective exhibits ("Protocol"), containing the reasons, purposes, criteria and conditions proposed for the merger of IF Capital Ltda., Hortigil Hortifruti S.A., Natural Administradora de Cartões S.A., Natural da Terra Comércio Varejista Hortifruti Ltda., Natural da Terra Hortifruti Ltda., and Horti Frutti Corujas Ltda. (jointly, the "Acquired Companies") by the Company, with the consequent dissolution of the Acquired Companies, without increasing the Company's capital stock, in accordance with the terms set forth in the Protocol, approves the proposed transaction, which will be analyzed and voted on by the Company's shareholders at an Special Shareholders' Meeting to be held on SEPTEMBER 30, 2022.

Rio de Janeiro, August 10, 2022.

Carlos Alberto de Souza

Ricardo Scalzo

Vicente Antonio de Castro Ferreira