Business Context and Reporting Period
This Form 6-K filing by TELEFONICA BRASIL S.A. reports on the minutes of the 256th Fiscal Council meeting held on February 11, 2026. The filing covers the review and approval of the Company's financial statements and Annual Management Report for the fiscal year ended December 31, 2025.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. It confirms that the Fiscal Council reviewed the consolidated balance sheets and financial statements comparing the periods ended December 31, 2024, and December 31, 2025, but the actual figures are not included in this document.
Material Changes and Audit Findings
- Audit Opinion: Independent Auditors (PricewaterhouseCoopers) issued a final draft report stating that the 2025 Financial Statements fairly present the Company's financial position, performance, and cash flows in all material aspects.
- Impairment Tests: Management presented final results of technical studies regarding Impairment Tests of Net Assets and Deferred Tax Assets for the fiscal year ended December 31, 2025.
- Results Allocation: The Fiscal Council reviewed and issued a favorable opinion on Management's proposal for the allocation of the 2025 fiscal year results.
Guidance, Outlook, and Risks
The document does not contain forward-looking guidance, specific risk factors, or management commentary on future outlooks. It is a procedural record confirming that the Fiscal Council has examined the 2025 results and recommends their submission to the Ordinary Shareholders' Meeting.
Investor Verification Checklist
- Verify the specific financial figures (Revenue, EBITDA, Net Income) in the full 2025 Annual Report referenced but not attached here.
- Confirm the details of the "Impairment Tests of Net Assets and Deferred Tax Assets" mentioned in the Q4 2025 review.
- Review the specific terms of the "Results Allocation Proposal" approved by the Fiscal Council.
- Check the date of the Ordinary Shareholders' Meeting where these results will be formally ratified.