Business Context and Reporting Period
This Form 6-K filing by TELEFONICA BRASIL S.A. covers the month of February 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 February 12, 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$ 0.10170213856
- Withholding Income Tax (17.5%): R$ 0.01779787425
- Net Amount per Share: R$ 0.08390426431
- Record Date: February 23, 2026
- Payment Date: On or before April 30, 2027
Material Changes
The Company confirmed that no acquisitions, divestitures, or cancellations of treasury shares were executed under its Share Buyback Program between the initial notice and this confirmation. Consequently, the per-share IoC amount remains unchanged from the February 12, 2026 deliberation.
Outlook, Risks, and Unusual Items
Management Commentary: The filing confirms the execution timeline for the IoC payment, noting that shares will trade "ex-interest" after the record date of February 23, 2026. The exact payment date within the April 30, 2027 deadline will be defined by the Board.
Risks and Contingencies: No specific risks or contingencies are detailed in this specific filing beyond standard tax withholding obligations.
Investor Verification Checklist
- Verify the Record Date (February 23, 2026) to confirm eligibility for the IoC payment.
- Confirm the Net Amount per Share (R$ 0.08390426431) after the 17.5% withholding tax.
- Note the extended payment timeline, with funds expected by April 30, 2027.
- Check for future announcements regarding the specific payment date to be defined by the Board.