Business Context and Reporting Period
This Form 6-K filing by TELEFONICA BRASIL S.A. covers the period ending March 31, 2026. The report serves as a Notice to the Market confirming the amount of Interest on Capital (IoC) deliberated by the Board of Directors on March 13, 2026.
Key Financial Metrics
The filing does not provide comprehensive financial statements (revenue, profit, cash flow, or debt). It focuses exclusively on shareholder distributions:
- Interest on Capital (IoC) Gross Amount per Share: R$ 0.06258593142
- Withholding Income Tax (17.5%): R$ 0.01095253800
- Net Amount per Share: R$ 0.05163339342
- Record Date: March 25, 2026
- Payment Date: On or before April 30, 2027
Material Changes
There were no material changes to the Company's Share Buyback Program during the reporting period. The filing explicitly states that no acquisitions, divestitures, or cancellations of treasury shares were made, leaving the previously announced IoC amount unchanged.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, management commentary on operational performance, or discussion of risks and contingencies beyond the standard tax disclaimer. The only notable item is the confirmation of the IoC payment schedule and the "ex-interest" trading status of shares after March 25, 2026.
Investor Verification Checklist
- Verify the shareholding position as of the record date (March 25, 2026) to confirm eligibility for the IoC payment.
- Confirm the final payment date, which is to be defined by the Board but must occur by April 30, 2027.
- Review applicable tax treaties or exemptions, as the 17.5% withholding tax rate may vary for specific shareholders.
- Check for subsequent announcements regarding the exact payment execution date within the defined window.