Business Context and Reporting Period
This Form 6-K filing by Ambev S.A. covers the period of February 2026. The document serves as a Notice to Shareholders regarding the approval and scheduling of the first tranche of Interest on Own Capital (IOC) payments.
Key Financial Metrics
The filing does not provide comprehensive financial statements, revenue, profit, cash flow, or debt metrics. The only specific financial data disclosed relates to shareholder distributions:
- IOC Payment Amount (Gross): R$0.075 per share.
- IOC Payment Amount (Net): R$0.063 per share (after income tax deduction).
- Payment Date: April 6, 2026.
- Record Dates: December 18, 2025 (B3) and December 22, 2025 (NYSE).
- Ex-IOC Date: December 19, 2025.
Material Changes
The filing confirms the execution of a distribution previously approved by the Board of Directors on December 9, 2025. There are no reported material changes to the company's operations or financial position beyond the scheduled capital distribution. The record dates and payment terms remain unchanged from the prior approval.
Guidance, Outlook, and Risks
Outlook and Management Commentary: The Company reaffirms its commitment to creating shareholder value and maintaining high transparency standards. The payment of the remaining IOC amount is subject to a future Board meeting, with a deadline of December 31, 2026.
Risks and Contingencies: The release includes standard forward-looking statements. Management notes that future results may differ materially from expectations due to various risks and uncertainties. The company explicitly states it undertakes no obligation to update these statements except as required by law.
Investor Verification Checklist
- Verify the net amount of R$0.063 per share received after tax deductions.
- Confirm the payment date of April 6, 2026, for the first tranche.
- Monitor future announcements for the remaining IOC payment, which must be resolved by December 31, 2026.
- Check bank account details with the depositary bank (Banco Bradesco S.A.) if not previously indicated.