Business Context and Reporting Period
This Form 6-K filing by TELEFONICA BRASIL S.A. covers the month of December 2025. The report serves as a Notice to the Market regarding a recalculation of Interest on Capital (IoC) amounts previously declared by the Board of Directors on December 16, 2025.
Key Financial Metrics
The filing does not provide comprehensive financial statements, revenue, profit, cash flow, margins, debt, or liquidity metrics. The only financial data disclosed pertains to the per-share Interest on Capital payment:
- Payment Type: Interest on Capital (IoC)
- Declaration Date: December 16, 2025
- Record Date: December 29, 2025
- Revised Gross Amount per Share: R$ 0.10952537999
- Withholding Income Tax (15%): R$ 0.01642880700
- Revised Net Amount per Share: R$ 0.09309657299
- Payment Execution Date: On or before April 30, 2026
Material Changes
The filing details a material adjustment to the previously announced IoC amount due to the Company's acquisition of its own shares under the Share Buyback Program. The gross amount per share increased from R$ 0.10945864515 to R$ 0.10952537999, resulting in a corresponding increase in the net amount per share from R$ 0.09303984838 to R$ 0.09309657299.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, management commentary on operational outlook, or discussion of general business risks. The primary contingency noted is the timing of the actual payment, which is scheduled for a date to be defined by the Board but must occur by April 30, 2026. Shares will trade "ex-interest" after the record date of December 29, 2025.
Investor Verification Checklist
- Verify the updated net Interest on Capital amount per share (R$ 0.09309657299) for portfolio calculations.
- Confirm shareholding position as of the close of business on December 29, 2025, to ensure eligibility for the payment.
- Monitor future announcements for the specific payment date within the April 30, 2026 deadline.
- Note that the increase in per-share payout is a mechanical result of the share buyback program reducing the total share count.