Business Context and Reporting Period
This Form 6-K filing by Ambev S.A. reports on shareholder distributions approved by the Board of Directors on July 29, 2026. The filing covers the payment of the final installment of Interest on Capital (IOC) for the December 2025 period and the declaration of a new IOC based on profits through June 30, 2026.
Key Financial Metrics
- IOC December 2025 (3rd Installment): Gross amount of R$ 0.1185 per share; estimated net amount of R$ 0.1007 per share. Aggregate net payout is approximately R$ 1.6 billion.
- IOC July 2026 (New Distribution): Gross amount of R$ 0.0713 per share; estimated net amount of R$ 0.0588 per share. Aggregate gross payout is approximately R$ 1.1 billion.
- Taxation: Distributions are subject to Income Tax (IRRF) withholding, with a standard rate of 17.5% applied for net estimates.
- Revenue, Profit, and Cash Flow: The filing text does not provide specific values for revenue, net profit, operating cash flow, margins, debt, or liquidity metrics.
Material Changes and Distribution Details
- Payment Schedule: The final installment of the December 2025 IOC is scheduled for October 6, 2026. The July 2026 IOC will be paid by December 31, 2026.
- Record Dates:
- December 2025 IOC: December 18, 2025 (B3) and December 22, 2025 (NYSE).
- July 2026 IOC: September 21, 2026 (B3) and September 23, 2026 (NYSE).
- Dividend Offset: The July 2026 IOC distribution will be offset against the mandatory minimum dividend for the fiscal year 2026.
Outlook, Risks, and Management Commentary
Management reaffirmed its commitment to creating shareholder value and maintaining transparency. The filing includes standard forward-looking statements regarding future distribution plans, noting that actual results may differ due to risks and uncertainties. Non-resident shareholders claiming tax treaty benefits must provide evidence by September 25, 2026, to qualify for reduced IRRF rates.
Investor Verification Checklist
- Verify the exact payment date for the July 2026 IOC, as it is to be determined by a future Board meeting.
- Confirm eligibility for reduced tax withholding rates under international treaties if applicable.
- Ensure banking information is up to date with the depositary institution (Banco Bradesco S.A.) or B3 to receive credits.
- Review the extraordinary balance sheet dated June 30, 2026, for underlying profit data supporting the July 2026 distribution.