Business Context and Reporting Period
This Form 6-K filing by AMBEV S.A. (Ambev) covers the month of May 2026. The document serves as a Notice to Shareholders regarding Board of Directors resolutions passed on May 4, 2026, concerning the distribution of Interest on Capital (IOC).
Key Financial Metrics and Distributions
The filing details two specific capital distributions approved by the Board:
- Second Tranche of IOC 2025:
- Gross Amount: R$ 0.0755 per share.
- Net Amount: R$ 0.0642 per share (after standard 17.5% income tax withholding).
- Payment Date: July 6, 2026.
- Record Dates: December 18, 2025 (B3) and December 22, 2025 (NYSE).
- IOC 2026 (Based on FY Profit and March 31, 2026 Balance Sheet):
- Gross Amount: R$ 0.449 per share.
- Net Amount: R$ 0.0370 per share (after standard 17.5% income tax withholding).
- Payment Deadline: By December 31, 2026 (exact date to be determined).
- Record Dates: June 22, 2026 (B3) and June 24, 2026 (NYSE).
- Note: This distribution is not allocated to the mandatory minimum dividend for fiscal year 2026.
The filing does not provide consolidated revenue, profit, cash flow, margins, debt, or liquidity figures for the period.
Material Changes and Unusual Items
No material changes to financial performance metrics are reported in this filing. The primary activity is the execution of capital return policies. The net distribution for IOC 2026 is significantly lower than the gross amount due to the application of the standard 17.5% withholding tax (IRRF), though non-resident shareholders may qualify for reduced rates under international treaties.
Guidance, Outlook, and Risks
Management Commentary: The Company reaffirms its commitment to creating shareholder value and maintaining transparency. The exact payment date for IOC 2026 will be resolved at a future Board meeting.
Risks and Contingencies:
- Tax Withholding: Failure by non-resident shareholders to submit required documentation (Ultimate Beneficial Owner Form and tax residence certificate) by June 26, 2026, will result in the application of the standard domestic tax rate with no possibility of retroactive review.
- Forward-Looking Statements: The release contains forward-looking statements regarding future distributions which are subject to risks and uncertainties; actual results may differ materially.
Investor Verification Checklist
- Verify the ex-IOC trading dates: December 19, 2025 (for IOC 2025 Tranche 2) and June 23, 2026 (for IOC 2026).
- Confirm eligibility for reduced tax withholding rates under international treaties by June 26, 2026, to avoid the standard 17.5% deduction.
- Note that the exact payment date for the IOC 2026 distribution (gross R$ 0.449) has not yet been finalized and will be disclosed later.
- Ensure bank account details are updated with the depositary bank (Banco Bradesco S.A.) or custody agent to receive credits.