ROMI

ESC

WWW.ROMI.COM

1Q26 Earnings Release

April 14, 2026

Share price at 04/13/2026

ROMI3 - R$ 7.51 per share

Market value

R$ 699.71 million

USD$ 139.28 million

Number of shares

Common: 93,170,747

Free float = 50.8%

Earnings Conference Call

Simultaneous translation (Portuguese - English)

April 15, 2026 - 11:00 a.m. (São Paulo) | 3:00 p.m. (London) | 10:00 a.m. (New York)

Click here to access the conference call

Zoom ID 864 5228 1167

+55 11 4680 6788

ROMI
Earnings Release
1st quarter of 2026
E S G

Summary

Summary...2
Message from Management...3
Highlights...4
Other Highlights...4
Corporate Profile...6
Current Economic Scenario...7
Industrial Entrepreneur Confidence Index – ICEI...7
Average Installed Capacity Utilization (UCI)...8
Market...9
Order Intake...9
Order Backlog...10
Net Operating Revenue by Business Unit...10
BURKHARDT+WEBER MACHINES...11
Net Operating Revenue per Geographical Region...11
Gross and Operating Margins...12
EBITDA and EBITDA Margin...13
Adjusted Profit for the Period...13
Evolution of Net Cash (Debt) Position...14
Financial Position...15
Capital Markets...16
Consolidated Balance Sheet...17
Consolidated Income Statement...18
Consolidated Cash Flow Statement...19
Attachment I – Income Statement by Business Unit...20
Attachment II - Financial Statements of B+W...21

ROMI3
B3 LISTED NM
ITAG B3
IGC-NM B3
IGC B3

ROMI | Earnings Release 1st quarter of 2026 | E S G III

Message from Management

We concluded the first quarter of 2026 with solid volumes of new business and a robust order backlog for the coming quarters, reinforcing the resilience of our business model even in a challenging economic environment.

The consolidated order backlog increased by 8.5% compared to the backlog at the end of 2025, mainly driven by the B+W Machines business unit. According to Company data, the order backlog of this unit reached R$499.1 million at the end of 1Q26, representing a 16.1% increase compared to the same period of 2025 – an expansion that reflects strong demand for high-complexity, customized solutions.

The diversification strategy – with a focus on the machine rental business and the fintech PRODZ – has proven to be sound and increasingly relevant in the composition of our results. In 1Q26, 81 new machines were rented, consolidating this front as an important pillar of value generation for our customers.

The gross margin in 1Q26 increased by 0.7 percentage points compared to the same period of the previous year, reflecting operational efficiency and the diversification of solutions mentioned above.

In Germany (B+W), the projects scheduled for 1Q26 were delivered on time, while new order intake during the quarter reached R$80.3 million, with an order backlog of R$499.1 million to be executed in 2026 and 2027, confirming the effectiveness of our approach focused on customized and high-complexity technological solutions.

The Castings and Machining unit continues to face challenges related to demand in the wind, automotive and agricultural sectors. We remain focused on the gradual recovery of productivity, supported by process review initiatives and the development of higher value-added solutions.

We are confident that our competitive advantages and constant pursuit of excellence will allow us to maintain a sustainable business pace. We will continue investing in innovation, digital technologies, and the training of our team, aware that the success of ROMI is directly linked to the success of our customers, employees and partners.

Luiz Cassiano Rando Rosolen - Chief Executive Officer

Santa Bárbara d'Oeste – São Paulo, April 14, 2026

ROMI S.A. ("ROMI" or "Company") (B3: ROMI3), domestic market leader in the Machine Tools and Plastic Processing Machines markets, as well as an important producer of Rough and Machined Cast Iron Parts, announces its results for the first quarter of 2026 ("1Q26"). Except where otherwise stated, ROMI's operating and financial information is presented on a consolidated basis, in accordance with the International Financial Reporting Standards (IFRS).

Statements contained in this release related to ROMI's business outlook, projections of operating and financial results and references to the Company's growth potential are mere forecasts and have been based on Management's expectations regarding its future performance. These expectations are highly dependent upon market behavior, the economic situation in Brazil, the industry and international markets. Therefore, they are subject to changes.

Investor Relations - Contact
Fábio B. Taiar – Investor Relations Officer,
(19) 3455-9418 | [email protected]

ROMI3
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ROMI Earnings Release 1st quarter of 2026

ESQ

Highlights

The consolidated order backlog reached R$ 814.2 million at the end of 1Q26, an increase of 8.5% compared to 4Q25.

Adjusted EBITDA

R$7.4 million
margin of 3.3%

The consolidated gross margin in 1Q26 increased by 0.7 percentage points compared to 1Q25, with special mention to the B+W Machines Unit.

Order Intake

R$291.9 million

In the B+W Machines Unit, net operating revenue stood out, reaching R$64.9 million in the first quarter of 2026, with a gross margin of 32.2% and an EBIT margin of 5.0%, representing increases of 18.7 percentage points and 10.5 percentage points, respectively, compared to the same period of the previous year.

Order Backlog

R$814.2 million

In the B+W Machines Unit, the order backlog in 1Q26 showed a growth of 16.1% compared to the same period in 2025, reaching R$ 499.1 million.

Other Highlights

From March 2 to 6, Romi participated in the 33rd edition of BIEMH (Biennial International Machine Tool Exhibition), a global showcase for the latest innovations in machinery and industrial equipment. Reinforcing its market leadership, strengthening relationships with strategic partners, and expanding its international visibility, Romi aligned itself with the best practices and technological solutions available in the global market.
From March 4 to 6, 2026, Romi also participated in the 24th edition of MECSPE 2026, the leading international fair for the manufacturing industry, held at the BolognaFiere exhibition center in Bologna, Italy.

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ROMI Earnings Release
1st quarter of 2026
E S G
5

R$'000	1Q25	4Q25	1Q26	Chg. 1Q26/4Q25	Chg. 1Q26/1Q25
Revenue
ROMI Machines (units)	180	280	123	-56.1%	-31.7%
Burkhardt+Weber (units)	4	5	2	-60.0%	-50.0%
Rough and Machined Cast Iron Parts (tons)	2,351	1,570	1,854	18.1%	-21.1%
Net Operating Revenue	273,095	388,239	220,971	-43.1%	-19.1%
Gross margin (%)	24.4%	32.1%	25.1%
Operating Income (EBIT)	1,406	60,506	(9,844)	-116.3%	-800.1%
Operating margin (%)	0.5%	15.6%	-4.5%
Operating Income (EBIT) - adjusted (*)	1,130	47,868	(9,829)	-120.5%	-969.5%
Operating margin (%) - adjusted (*)	0.4%	12.3%	-4.4%
Net Income	10,088	32,352	2,365	-92.7%	-76.6%
Net margin (%)	3.7%	8.3%	1.1%
Net Income - adjusted (*)	9,819	40,389	2,379	-94.1%	-75.8%
Net margin (%) - adjusted (*)	3.6%	10.4%	1.1%
EBITDA	18,247	78,818	7,348	-90.7%	-59.7%
EBITDA margin (%)	6.7%	20.3%	3.3%
EBITDA - adjusted (*)	17,971	66,180	7,363	-88.9%	-59.0%
EBITDA margin (%) - adjusted (*)	6.6%	17.0%	3.3%
Investments (**)	38,570	37,357	45,109	20.8%	17.0%

() 1Q25, 4Q25 and 1Q26: EBIT and EBITDA were adjusted by the amounts of R$276, R$12,638 and (R$15), respectively; and net income by the amounts of R$269, (R$8,037) and (R$14), respectively, related to the recognition of the present value adjustment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects.
(*) Of the investments made in 1Q25, 4Q25, and 1Q26, the amounts of R$31.2 million, R$25.8 million, and R$36.0 million, respectively, refer to machines manufactured by the Company, allocated to the machine rental business.

ROMI3
B3 LISTED NM
ITAG B3
IGC-NM B3
IGC B3

ROMI | Earnings Release 1st quarter of 2026 | E S C III

Corporate Profile

Founded in 1930, ROMI is a leader in the Brazilian market for industrial machines and equipment, and a key manufacturer of cast and machined parts.

Notably, ROMI is publicly listed on the B3 exchange's prestigious "New Market" segment, which is dedicated to companies with a strong commitment to corporate governance. Specializing in an extensive range of machine tools, ROMI manufactures Conventional Lathes, Computerized Numerical Control (CNC) Lathes, Lathing Centers, Machining Centers, Vertical and Horizontal Heavy and Extra-Heavy Lathes, and Drilling Mills. Additionally, ROMI manufactures Plastic Injection and Blow Molding Machines, as well as ductile or CDI gray cast iron parts, both raw and machined. A distinguishing feature of ROMI's products and services lies in its incorporation of Industry 4.0 technologies across its products and services. These advanced capabilities facilitate the intelligent utilization of data generated by ROMI equipment. The data can be processed internally through built-in artificial intelligence or transmitted via networks (connectivity) to a central analysis site. These high-quality equipment and solutions are globally distributed and widely adopted across various industrial sectors. Industries such as agricultural machinery, capital goods, consumer goods, packaging, tooling, hydraulic equipment, sanitation, automotive, and wind energy rely on ROMI's machinery for their operations.

ROMI operates a network of thirteen manufacturing units. These units encompass four facilities dedicated to the final assembly of industrial machinery, two foundries, four units for machining mechanical components, two units for manufacturing steel sheet components, and one unit for the assembly of electronic panels. While eleven units are based in Brazil, two are located in Germany. The Company's production capacity amounts to approximately 2,900 industrial machines and 50,000 metric tons of castings per year.

ROMI3 B3 LISTED NM ITAG B3 IGC-NM B3 IGC B3

ROMI | Earnings Release
1st quarter of 2026
ESC
III

Current Economic Scenario

In early 2026, the Industrial Entrepreneur Confidence Index (ICEI) recorded a further decline, reaching 46.6 points in March 2026 and remaining below the 50-point threshold. This performance reinforces a cautious stance among industrial entrepreneurs, influenced by uncertainties in the economic environment and expectations that the benchmark interest rate will remain at elevated levels in the short term. Historically, readings below 50 indicate a more cautious perception among industrialists, signaling that uncertainties regarding the consolidation of the economic recovery still persist.

The external environment remains a point of attention due to growth challenges in major global economies, adjustments in monetary policies, recent uncertainties regarding increases in import tariffs, and persistent geopolitical tensions. Despite the need for caution, especially in investment decisions, we have strengthened our commercial and after-sales service structures at our overseas subsidiaries in order to continue expanding our presence in the markets where we operate and, above all, to consistently enhance customer experience. During the first months of the year, we achieved our initial objectives and remain focused on ROMI’s growth in foreign markets.

Industrial Entrepreneur Confidence Index – ICEI

Source: CNI - ICEI, March 2026.

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ROMI | Earnings Release 1st quarter of 2026 | E S G III

Average Installed Capacity Utilization (UCI)

According to data from the National Confederation of Industry (CNI), the Installed Capacity Utilization Index (UCI) of the Brazilian industry reached 66% in February 2026, for the third consecutive month. The indicator remains 3 percentage points below the level observed in the same period of the previous year. With this result, the UCI recorded its lowest level for the month of February since 2019, when it also stood at 66%.

Source: CNI - UCI, February 2026.

The capital goods industry is dynamic, requiring careful production management by companies to keep up with demand fluctuations. With this in mind, we reorganized our operations to make them more agile and responsive to market changes. In recent years, we have implemented several initiatives focused on optimizing indirect resources, as well as automating and digitalizing internal processes. These actions enable us to respond quickly and efficiently to transformations, strengthening our adaptability in an ever-evolving environment.

The Company has strategically prioritized the development of new product generations aligned with the technological advancements of Industry 4.0. This strategic focus has yielded significant advancements in technological content, resulting in a successful market reception of our recent product launches, both domestically and internationally. Looking ahead, ROMI remains committed to launching new machine generations and integrating cutting-edge technologies into our product portfolio, ensuring our continued relevance and competitiveness in the industry. In mid-2020, we also launched a solution for our customers, the rental of ROMI machines. This solution has proven to be highly competitive and has provided our customers with more business opportunities. With the aim of financially supporting our customers, in 2022 we created PRODZ, a company which offers credit lines for the purchase of machines, directly from ROMI, in an easy, agile, digital and uncomplicated way. Since 2022, PRODZ has supported 539 businesses, totaling R$206 million in credits granted to our customers. These new solutions have supported a large number of customers on their journeys of growth and success, demonstrating ROMI's strategic purpose of taking care of the success of its customers.

In the foreign market, we have continuously worked to improve our customer service structures, aiming to provide an increasingly satisfactory experience. We are convinced that this ongoing commitment is essential to consolidate our presence and promote sustainable and consistent international growth.

ROMI3
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ROMI
Earnings Release
1st quarter of 2026
ESC
1st
IM

Market

The Company’s main competitive advantages in the market – continuous investments in product development and cutting-edge solutions, a direct domestic distribution network, in-house and ongoing technical assistance, machine rental services, availability of attractive local-currency financing for customers, and short product delivery times – are widely recognized, reinforcing the traditional and prestigious reputation of the ROMI brand.

Order Intake

| Order Entry (R$ 000)
Gross Values, sales taxes included | 1Q25 | 4Q25 | 1Q26 | Chg.
1Q26/4Q25 | Chg.
1Q26/1Q25 |
| --- | --- | --- | --- | --- | --- |
| ROMI Machines | 234,082 | 114,470 | 176,187 | 53.9% | -24.7% |
| Burkhardt+Weber Machines | 134,252 | 36,256 | 80,251 | 121.3% | -40.2% |
| Rough and Machined Cast Iron Parts | 54,077 | 32,097 | 35,475 | 10.5% | -34.4% |
| Total * | 422,411 | 182,823 | 291,913 | 59.7% | -30.9% |

The informed amounts related to order intake and order backlog do not include parts and services.

In 1Q26, the ROMI Machines Unit recorded a 24.7% decrease in order intake compared to the same period of 2025, reflecting a higher level of uncertainty in the domestic market. Despite this reduction, the Company continues to direct its efforts toward the pursuit of new business opportunities and the expansion of its presence across different markets. With a continued focus on technology and innovation, ROMI reinforces its commitment to competitiveness, value creation, and the success of its customers.

As previously mentioned, the new generations of products – featuring significant technological advances in mechatronics, thermal compensation and connectivity – have also enabled the Company to pursue competitive alternatives to support new business for customers, such as machine rental. In 1Q26, 81 new machines were rented or 84 new contracts were signed (67 machines in 1Q25 or 76 new contracts), totaling approximately R$25.8 million (R$26.4 million in 1Q25).

In the first quarter of 2026, the German subsidiary B+W recorded R$80.3 million in new order intake, demonstrating its expertise in developing competitive technological solutions with a high degree of complexity and customization.

The Castings and Machining Unit recorded a 34.4% decline in order intake in 1Q26 compared to the same period of 2025, reflecting the continued slowdown in the commercial automotive and agricultural segments.

ROMI
Earnings Release
1st quarter of 2026
E S G

Order Backlog

| Order Backlog (R$ 000)
Gross Values, sales taxes included | 1Q25 | 4Q25 | 1Q26 | Chg.
1Q26/4Q25 | Chg.
1Q26/1Q25 |
| --- | --- | --- | --- | --- | --- |
| ROMI Machines | 325,179 | 200,245 | 263,144 | 31.4% | -19.1% |
| Burkhardt+Weber Machines | 429,962 | 494,640 | 499,086 | 0.9% | 16.1% |
| Rough and Machined Cast Iron Parts | 62,704 | 55,483 | 52,006 | -6.3% | -17.1% |
| Total * | 817,845 | 750,368 | 814,236 | 8.5% | -0.4% |

The informed amounts related to order intake and order backlog do not include parts and services.

In 1Q26, the order backlog posted a slight decrease of 0.4% compared to the same period of 2025, with emphasis on the German subsidiary B+W.

During the same period, the subsidiary continued to demonstrate its strong capability in developing advanced technological solutions characterized by a high level of complexity and customization. This performance contributed to the expansion of its order backlog, which reached R$499.1 million, representing a 16.1% increase compared to the previous year. It is worth noting that the order backlog recorded by B+W at the end of the first quarter of 2026 includes contracts related to projects scheduled for delivery in 2026 and the first half of 2027.

Net Operating Revenue by Business Unit

The Company's net operating revenue in 1Q26 totaled R$221.0 million, representing a decrease of 19.1% compared to 1Q25. This performance mainly reflects lower revenue from ROMI machines and rough and machined cast iron parts.

Quarter
Net Operating Revenue (R$ 000)	1Q25	4Q25	1Q26	Chg.
1Q26/4Q25	Chg.
1Q26/1Q25
ROMI Machines	155,870	242,374	121,103	-50.0%	-22.3%
Burkhardt+Weber Machines	73,277	113,663	64,919	-42.9%	-11.4%
Rough and Machined Cast Iron Parts	43,948	32,202	34,949	8.5%	-20.5%
Total	273,095	388,239	220,971	-43.1%	-19.1%

ROMI MACHINES

The net operating revenue of this Business Unit reached R$121.1 million in 1Q26, representing a decrease of 22.3% compared to the same period of 2025.

It is important to highlight that revenue from the machine rental business has become increasingly relevant to this Unit's total revenue and is recognized monthly in accordance with rental values. Therefore, the growth in this Unit's revenue derived from rentals will be reflected gradually over time.

ROMI Earnings Release 1st quarter of 2026

ESQ

BURKHARDT+WEBER MACHINES

The German subsidiary B+W recorded net operating revenue of R$64.9 million in the first quarter of 2026, representing a decrease of 11.4% compared to the same period of the previous year. This reduction in the quarter is mainly due to the project delivery schedule, while the order backlog of this business unit remains solid for deliveries in the coming quarters.

ROUGH AND MACHINED CAST IRON PARTS

The net operating revenue of this Business Unit totaled R$35.0 million in 1Q26, representing a volume 20.5% lower compared to 1Q25, mainly due to the reduction in business volume in recent quarters.

Net Operating Revenue per Geographical Region

The domestic market accounted for 62% of ROMI's consolidated revenue in 1Q26 (64% in 1Q25). When considering the revenue generated from foreign markets, which includes sales by ROMI subsidiaries abroad (Germany, China, Spain, United States, France, Italy, Mexico and United Kingdom) as well as direct sales to other markets, the distribution of ROMI's consolidated revenue by geographical region was as follows:

1Q25

1Q26

The following shows the foreign market revenue, in Reais (R$) and in US dollars (US$):

Foreign Sales		QUARTER
	1Q25	4Q25	1Q26	Chg. 1Q26/4Q25	Chg. 1Q26/1Q25
Net Sales (R$ million)	98.0	155.4	85.2	-45.2%	-13.1%
Net Sales (US$ million)	16.8	28.8	16.2	-43.8%	-3.6%

ROMI3

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IGC-NM B3

IGC B3

ESQ

Gross and Operating Margins

The gross margin obtained in 1Q26 was 25.1%, representing an increase of 0.7 percentage points compared to 1Q25. Reflecting the significant improvement in the performance of the German subsidiary B+W. The adjusted operating margin (adjusted EBIT) in the same period was negative at 4.4%, reflecting the 19.1% reduction in net operating revenue.

Quarter

Gross Margin	1Q25	4Q25	1Q26	Chg. 1Q26/4Q25	Chg. 1Q26/1Q25
ROMI Machines	45.1%	38.2%	37.0%	(1.2)	(8.1)
Burkhardt+Weber Machines	13.5%	31.9%	32.2%	0.3	18.7
Rough and Machined Cast Iron Parts	-30.7%	-13.5%	-29.7%	(16.2)	1.0
Total	24.4%	32.1%	25.1%	(7.0)	0.7

Quarter

EBIT Margin - Adjusted (*)	1Q25	4Q25	1Q26	Chg. 1Q26/4Q25	Chg. 1Q26/1Q25
ROMI Machines	17.5%	18.4%	3.9%	(14.5)	(13.6)
Burkhardt+Weber Machines	-5.5%	14.5%	5.0%	(9.5)	10.5
Rough and Machined Cast Iron Parts	-50.4%	-40.7%	-50.9%	(10.2)	(0.5)
Total	0.4%	12.3%	-4.4%	(16.7)	(4.8)

(*) 1Q25, 4Q25 and 1Q26: EBIT and EBITDA were adjusted by the amounts of R$276, R$12,638 and (R$15), respectively related to the recognition of the present value adjustment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects.

ROMI MACHINES

The gross margin of this Business Unit was 37.0% in 1Q26, representing a decrease of 8.1 percentage points compared to the same quarter of 2025. This reduction was mainly due to the appreciation of the Brazilian Real against the U.S. Dollar and the revenue mix, with a higher share of the foreign market. Despite the reduction observed, this business unit's operating margins remain stable, even in a more challenging macroeconomic environment.

The adjusted EBIT in the same comparison period decreased by 13.6 percentage points, mainly due to the reduction in gross margin mentioned above and the decline in revenue volume, which impacts the dilution of operating expenses, given their more fixed nature.

BURKHARDT+WEBER MACHINES

The gross margin of this Business Unit in 1Q26 increased by 18.7 percentage points compared to the same period in 2025, mainly driven by better utilization of installed capacity and improved margins negotiated on projects. The operating margin increased by 10.5 percentage points compared to the same period in 2025.

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ROMI | Earnings Release | 1st quarter of 2026 | E S G III

ROUGH AND MACHINED CAST IRON PARTS

The gross margin of this Business Unit increased by 1.0 percentage point compared to 1Q25. The adjusted operating margin (adjusted EBIT) decreased by 0.5 percentage point in the same period. This variation is mainly due to lower production volumes resulting from the slowdown in business activity, combined with the high level of fixed costs in this unit.

EBITDA and EBITDA Margin

In 1Q26, operating cash generation, as measured by adjusted EBITDA, amounted to R$7.4 million, representing an adjusted EBITDA margin of 3.3% in the quarter, as shown in the table below:

Reconciliation of Net Income to EBITDA		Quarter
(R$ 000)	1Q25	4Q25	1Q26	Chg. 1Q26/4Q25	Chg. 1Q26/1Q25
Net Income	10,088	32,352	2,365	-92.7%	-76.6%
Income tax and social contributions	(3,167)	21,502	758	-96.5%	-123.9%
Net Financial Income	(5,515)	6,652	(12,967)	-294.9%	135.1%
Depreciation and amortization	16,841	18,312	17,192	-6.1%	2.1%
EBITDA	18,247	78,818	7,348	-90.7%	-59.7%
EBITDA Margin	6.7%	20.3%	3.3%
EBITDA - Adjusted (*)	17,971	66,180	7,363	-88.9%	-59.0%
EBITDA Margin - Adjusted (*)	6.6%	17.0%	3.3%
Total Net Operating Revenue	273,095	388,239	220,971	-43.1%	-19.1%

Adjusted Profit for the Period (*)

Adjusted net income in 1Q26 was R$2.4 million.

(*) 1Q25, 4Q25 and 1Q26: EBIT and EBITDA were adjusted by the amounts of R$276, R$12,638 and (R$15), respectively; and net income by the amounts of R$269, (R$8,037) and (R$14), respectively, related to the recognition of the present value adjustment (PVA), as well as the impacts of the Vila Romi Residence and Adara projects.

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ROMI

Earnings Release

1st quarter of 2026

E S G

Evolution of Net Cash (Debt) Position

The main changes in net cash position during the accumulated three months of 2026, in thousands of reais, are described below:

*The balances recognized under "Investments" are net of the impacts recognized in accordance with CPC 06 (R2) - Leases, equivalent to international standard IFRS 16 - Leases.

The evolution of the net cash position in the first quarter of 2026 presented the following changes:

a) Investments aimed at maintenance, productivity, flexibility and competitiveness of the industrial facilities and, mainly, related to the machine rental business, totaling R$46.2 million in 2026;
b) The decrease in advances from customers reflects the project delivery schedule of the B+W subsidiary in 2026;
c) The reduction in accounts receivable balance is mainly due to the collection of amounts related to the B+W Unit's revenue in 1Q26.

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ESC

Financial Position

The Company's borrowings are used mainly for investments in the modernization of its manufacturing facilities, research and development of new products, and financing of exports and imports. As at March 31, 2026, the amount of financing in local currency was R$373.9 million, and in foreign currency R$181.7 million, totaling R$555.6 million, of which R$143.9 million maturing in up to 12 months.

Short-term investments are made with prime institutions with low credit risk and their yield is mainly linked to the Interbank Certificate of Deposit (CDI). The consolidated net cash position as at March 31, 2026 was negative by R$172.2 million.

Net Cash (Debt) Position R$ million

As at March 31, 2026, the Company recorded R$383.5 million as cash and cash equivalents and short-term investments.

The balances recorded under "Finame Manufacturer Financing" are not used in the calculation of the Company's net debt. As at March 31, 2026, the Company did not have any derivative transactions.

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Capital Markets

Share Performance ROMI3 x Ibovespa

Period: April 01, 2024 to April 13, 2026

Note: The performance of ROMI3 shares shown in the graph considers the retroactive calculation of the impact of bonuses that occurred in March 2023 and March 2024 to reflect the new number of shares outstanding after these events.

On April 13, 2026, the Company's common shares (ROMI3), which were quoted at R$7.51, had posted a depreciation of 38.7% since April 01, 2024, and a depreciation of 4.6% since December 30, 2025. Over the same periods, the Ibovespa recorded gains of 55.9% and 22.9%, respectively.

The Company's market capitalization on April 13, 2026 was R$699.71 million. The average daily trading volume during 1Q26 was R$ 1.9 million.

Consolidated Balance Sheet

IFRS (R$ 000)

ASSETS	03/31/25	12/31/25	03/31/26	LIABILITIES AND SHAREHOLDER'S EQUITY	03/31/25	12/31/25	03/31/26
CURRENT	1,512,376	1,715,048	1,623,554	CURRENT	714,267	730,114	714,639
Cash and Cash equivalents	242,363	376,534	345,218	Loans and financing	75,077	129,809	143,877
Financial investments	52,591	99,567	38,240	Finance manufacturer financing	214,852	156,283	151,105
Trade accounts receivable	169,271	210,389	166,124	Trade accounts payable	113,319	73,925	94,117
Trade accounts receivable - PRODZ financing	52,158	67,129	69,330	Payroll and related taxes	35,954	39,349	35,746
Oriending of Finance manufacturer financing	182,856	174,778	168,658	Taxes payables	7,818	16,098	8,107
Inventories	733,467	696,508	719,447	Advances from customers	202,262	224,972	201,263
Inventories of rental machines intended for sale	24,287	42,942	57,303	Related parties	494	4,610	93
Recoverable taxes	29,842	21,821	29,987	Dividends	14,625	28,930	28,523
Other receivables	25,542	25,380	29,247	Provision for contingent liabilities	6,475	9,657	9,882
				Other payables	43,391	46,481	41,926
NON CURRENT	401,514	437,753	421,823	NON CURRENT	546,625	780,068	687,686
Trade accounts receivable	17,716	31,674	33,505	Loans and financing	326,336	481,473	411,752
Trade accounts receivable - PRODZ financing	26,472	36,383	32,823	Finance manufacturer financing	178,304	253,901	234,515
Oriending of Finance manufacturer financing	241,861	259,277	242,826	Deferred income and social contribution taxes	36,997	38,731	35,810
Recoverable taxes	66,568	50,467	51,559	Reserve for contingencies	199	498	382
Deferred income and social contribution taxes	27,500	25,852	25,974	Other payables	4,789	5,465	5,227
Judicial Deposits	12,131	19,549	19,971
Other receivables	9,266	14,551	15,165	TOTAL LIABILITIES	1,260,892	1,510,182	1,402,325
INVESTMENTS				SHAREHOLDER'S EQUITY	1,218,038	1,246,630	1,242,137
Property, Plant and Equipment	505,917	546,493	544,816	Capital	988,470	988,470	988,470
Investment Properties	14,283	13,854	13,854	Retained earnings	143,767	168,589	170,920
Intangible assets	46,408	45,913	42,500	Cumulative translation adjustments	85,801	89,571	82,747
				NON CONTROLLING INTERESTS	1,569	2,249	2,085
	968,122	1,044,013	1,022,993
				TOTAL SHAREHOLDER'S EQUITY	1,219,607	1,248,879	1,244,222
TOTAL ASSETS	2,480,498	2,759,061	2,646,547	TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY	2,480,498	2,759,061	2,646,547

ROMI | Earnings Release
1st quarter of 2026
E S G

Consolidated Income Statement

| Consolidated Income Statement
IFRS (R$ 000) | 1Q25 | 4Q25 | 1Q26 | Chg.
1Q26/4Q25 | Chg.
1Q26/1Q25 |
| --- | --- | --- | --- | --- | --- |
| Net Operating Revenue | 273,095 | 388,239 | 220,971 | -43.1% | -19.1% |
| Cost of Goods Sold | (206,421) | (263,784) | (165,563) | -37.2% | -19.8% |
| Gross Profit | 66,674 | 124,455 | 55,408 | -55.5% | -16.9% |
| Gross Margin % | 24.4% | 32.1% | 25.1% | | |
| Operating Expenses | (65,268) | (63,949) | (65,252) | 2.0% | 0.0% |
| Selling expenses | (28,682) | (36,039) | (28,401) | -21.2% | -1.0% |
| Research and development expenses | (7,718) | (8,974) | (7,870) | -12.3% | 2.0% |
| General and administrative expenses | (26,387) | (27,063) | (27,910) | 3.1% | 5.8% |
| Management profit sharing and compensation | (3,910) | (4,973) | (2,763) | -44.4% | -29.3% |
| Other operating income, net | 1,429 | 13,100 | 1,692 | -87.1% | 18.4% |
| Operating Income (loss) before Financial Results | 1,406 | 60,506 | (9,844) | -116.3% | -800.1% |
| Operating Margin % | 0.5% | 15.6% | -4.5% | | |
| Operating Income (loss) before Financial Results - Adjusted () | 1,130 | 47,868 | (9,829) | -120.5% | -969.5% |
| Operating Margin % - Adjusted () | 0.4% | 12.3% | -4.4% | | |
| Financial Results, Net | 5,515 | (6,652) | 12,967 | -294.9% | 135.1% |
| Financial income | 10,007 | 5,005 | 15,204 | 203.8% | 51.9% |
| Financial expenses | (6,833) | (8,809) | (7,551) | -14.3% | 10.5% |
| Exchance gain (loss), net | 2,341 | (2,848) | 5,314 | -286.6% | 127.0% |
| Operations Operating Income | 6,921 | 53,854 | 3,123 | -94.2% | -54.9% |
| Income tax and social contribution | 3,167 | (21,502) | (758) | -96.5% | -123.9% |
| Net Income | 10,088 | 32,352 | 2,365 | -92.7% | -76.6% |
| Net Margin % | 3.7% | 8.3% | 1.1% | | |
| Net income - Adjusted () | 9,819 | 40,389 | 2,379 | -94.1% | -75.8% |
| Net Margin % - Adjusted () | 3.6% | 10.4% | 1.1% | | |
| Net profit concerning: | | | | | |
| Controlling interests | 9,976 | 31,497 | 2,331 | -92.6% | -76.6% |
| Non controlling interests | 112 | 855 | 34 | -96.0% | -69.6% |
| EBITDA | 18,247 | 78,818 | 7,348 | -90.7% | -59.7% |
| Profit for the period | 10,088 | 32,352 | 2,365 | -92.7% | -76.6% |
| Income tax and social contribution | (3,167) | 21,502 | 758 | -96.5% | -123.9% |
| Financial result, net | (5,515) | 6,652 | (12,967) | -294.9% | 135.1% |
| Depreciation and amortization | 16,841 | 18,312 | 17,192 | -6.1% | 2.1% |
| EBITDA Margin % | 6.7% | 20.3% | 3.3% | | |
| EBITDA - Adjusted () | 17,971 | 66,180 | 7,363 | -88.9% | -59.0% |
| EBITDA Margin % - Adjusted () | 6.6% | 17.0% | 3.3% | | |
| N° of shares in capital stock (th) | 93,171 | 93,171 | 93,171 | | |
| Profit per share - R$ | 0.11 | 0.34 | 0.03 | | |

ROMI3
B3 LISTED NM
ITAG B3
IGC-NM B3
IGC B3
18

	1Q25	4Q25	1Q26
Cash from operating activities
Net Income before taxation	6,921	53,854	3,123
Financial expenses and exchange gain	(5,984)	52,711	(9,825)
Depreciation and amortization	16,841	18,671	17,192
Allowance for doubtful accounts and other receivables	3,124	(1,618)	(8,390)
Proceeds from sale of fixed assets and intangibles	11,652	24,860	23,311
Provision for inventory realization	1,900	646	(781)
Reserve for contingencies	107	(845)	(81)
Trade accounts receivable	39,110	(45,861)	34,775
Related Parties	-	-	-
Onlending of Finame manufacturer financing	1,225	(6,019)	32,247
Inventories	(14,140)	30,120	(36,519)
Recoverable taxes, net	(16,414)	36,424	(8,211)
Judicial deposits	-	-	-
Other receivables	(6,316)	5,673	(3,438)
Trade accounts payable	5,812	(38,020)	21,322
Payroll and related taxes	(2,142)	(11,069)	(3,603)
Taxes payable	(896)	(11,470)	(12,246)
Advances from customers	15,005	(2,757)	(23,709)
Other payables	(2,975)	4,889	(8,118)
Cash provided by operating activities	52,830	110,189	17,049
Income tax and social contribution paid	(602)	(1,591)	(593)
Net Cash provided by operating activities	52,228	108,598	16,456
Financial Investments	46,885	(39,774)	61,327
Purchase of fixed assets	(40,771)	(43,520)	(45,899)
Sales of fixed assets	1,021	9,837	1,937
Purchase of intangible assets	-	(23)	(679)
Net cash Used in Investing Activities	7,135	(73,480)	16,686
Interest on capital paid	(20,777)	(17,037)	(605)
New loans and financing	28,844	200,000	-
Payments of loans and financing	(80,761)	(50,941)	(32,225)
Interests paid (including Finame manufacturer financing)	(5,754)	(9,344)	(12,981)
New loans in Finame manufacturer	44,774	59,591	20,681
Payment of Finame manufacturer financing	(42,092)	(42,988)	(41,375)
Net Cash provided by (used in) Financing Activities	(75,766)	139,281	(66,505)
Increase (decrease) in cash and cash equivalents	(16,403)	174,399	(33,363)
Exchange variation changes on cash and cash equivalents abroad	(3,454)	(2,284)	2,048
Cash and cash equivalents - beginning of period	262,220	204,420	376,534
Cash and cash equivalents - end of period	242,363	376,535	345,218

ROMI3 | B3 LISTED NM | ITAG B3 | IGC-NM B3 | IGC B3
19

ROMI | Earnings Release
1st quarter of 2026
ESC

Attachment I – Income Statement by Business Unit

Income Statement by Business Units - 1Q26

R$ 000	ROMI Machines	Burkhardt + Weber Machines	Rough and Machined Cast Iron Parts	Total
Net Operating Revenue	121,103	64,919	34,949	220,971
Cost of Sales and Services	(65,711)	(43,987)	(55,866)	(165,563)
Business Units Transfers	1,080	-	11,612	12,692
Business Units Transfers	(11,612)	-	(1,080)	(12,692)
Gross Profit	44,861	20,932	(10,385)	55,408
Gross Margin %	37.0%	32.2%	-29.7%	25.1%
Operating Expenses	(40,166)	(17,664)	(7,407)	(65,237)
Selling	(18,571)	(9,164)	(666)	(28,401)
General and Administrative	(14,935)	(8,500)	(4,475)	(27,910)
Research and Development	(6,462)	-	(1,408)	(7,870)
Management profit sharing	(1,904)	-	(859)	(2,763)
Other operating revenue	1,707	-	-	1,707
Operating loss before Financial Results - Adjusted (*)	4,695	3,268	(17,792)	(9,829)
Operating Margin % - Adjusted (*)	3.9%	5.0%	-50.9%	-4.4%
Depreciation and amortization	11,186	1,763	4,243	17,192
EBITDA - Adjusted (*)	15,881	5,031	(13,548)	7,363
EBITDA Margin % - Adjusted (*)	13.1%	7.7%	-38.8%	3.3%

Income Statement by Business Units - 1Q25

R$ 000	ROMI Machines	Burkhardt + Weber Machines	Rough and Machined Cast Iron Parts	Total
Net Operating Revenue	155,870	73,277	43,948	273,095
Cost of Sales and Services	(68,739)	(63,365)	(74,317)	(206,421)
Business Units Transfers	661	-	17,542	18,203
Business Units Transfers	(17,542)	-	(661)	(18,203)
Gross Profit	70,249	9,912	(13,487)	66,674
Gross Margin %	45.1%	13.5%	-30.7%	24.4%
Operating Expenses	(42,900)	(13,971)	(8,672)	(65,544)
Selling	(20,754)	(6,371)	(1,556)	(28,682)
General and Administrative	(14,399)	(7,600)	(4,388)	(26,387)
Research and Development	(6,324)	-	(1,394)	(7,718)
Management profit sharing	(2,576)	-	(1,334)	(3,910)
Other operating revenue	1,153	-	-	1,153
Operating loss before Financial Results - Adjusted (*)	27,350	(4,059)	(22,160)	1,131
Operating Margin % - Adjusted (*)	17.5%	-5.5%	-50.4%	0.4%
Depreciation and amortization	10,946	1,740	4,155	16,841
EBITDA - Adjusted (*)	38,296	(2,319)	(18,005)	17,972
EBITDA Margin % - Adjusted (*)	24.6%	-3.2%	-41.0%	6.6%

ROMI3
B3 LISTED NM
ITAG B3 IGC-NM B3 IGC B3
20

ROMI | Earnings Release | 1st quarter of 2026 | E S C
Attachment II - Financial Statements of B+W

Burkhardt + Weber Balance Sheet

(€ 000)
ASSETS	03/31/25	12/31/25	03/31/26
CURRENT	45,650	44,330	44,011
Cash and Cash equivalents	7,597	5,330	926
Trade accounts receivable	9,775	11,080	7,288
Inventories	25,887	24,537	30,850
Recoverable taxes	689	321	1,158
Related Parties	327	1,962	2,423
Other receivables	1,375	1,100	1,366
Deferred income and social contribution taxes	1,999	1,734	1,671
Property, plant and equipment	11,244	11,205	11,361
Intangible assets	7,445	7,077	7,053
TOTAL ASSETS	66,337	64,346	64,097
LIABILITIES AND SHAREHOLDER'S EQUITY	03/31/25	12/31/25	31/03/26
---	---	---	---
CURRENT	41,268	42,702	42,616
Loans and financing	4,285	3,777	3,777
Trade accounts payable	2,208	1,651	3,828
Payroll and related taxes	1,126	916	1,363
Taxes payable	137	379	182
Advances from customers	24,933	28,852	26,387
Other payables	4,145	3,910	3,872
Related Parties	4,434	3,217	3,207
NON CURRENT	7,225	3,336	3,230
Loans and financing	3,915	138	69
Deferred income and social contribution taxes	3,310	3,198	3,161
SHAREHOLDER'S EQUITY	17,844	18,308	18,250
Capital	7,025	7,025	7,025
Profit (losses) accumulated	10,819	11,283	11,225
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY	66,337	64,346	64,097

ROMI3
B3 LISTED NM
ITAG B3
IGC-NM B3
IGC B3
21

ROMI | Earnings Release
1st quarter of 2026
ESC

Burkhardt + Weber Income

Statement

	1Q25	4Q25	1Q26
Net Operating Revenue	11,900	18,111	10,554
Cost of Goods Sold	(10,290)	(12,338)	(7,151)
Gross Profit	1,610	5,772	3,403
Gross Margin %	13.5%	31.9%	32.2%
Operating Expenses	(2,269)	(3,149)	(2,872)
Selling expenses	(1,035)	(1,964)	(1,490)
General and administrative expenses	(1,234)	(1,185)	(1,382)
Operating Income before Financial Results	(659)	2,624	531
Operating Margin %	-5.5%	14.5%	5.0%
Financial Results, Net	(314)	(155)	142
Net Income before tax and social contributio	(973)	2,469	674
Income tax and social contribution	391	(542)	(26)
Net income	(582)	1,926	648
Net Margin %	-4.9%	10.6%	6.1%
EBITDA	(377)	2,897	818
Net income / loss for the period	(582)	1,926	648
Income tax and social contribution	(391)	542	26
Financial income, net	314	155	(142)
Depreciation and amortization	282	274	287
EBITDA Margin %	-3.2%	16.0%	7.8%

ROMI3
B3 LISTED NM
ITAG B3
IGC-NM B3
IGC B3
22

(A free translation of the original in Portuguese)

ROMI S.A.

CNPJ – 56.720.428/0014-88/NIRE 35.300.036.751

PUBLICLY-HELD COMPANY

OFFICERS' DECLARATION ON THE FINANCIAL STATEMENTS

We, the officers listed below, represent that the parent company and consolidated interim financial statements as at and for the quarter ended March 31, 2026 have been prepared, reviewed, and discussed by us and nothing has come to our attention that causes us to believe that any further adjustments or disclosures are necessary.

Santa Bárbara d'Oeste, April 14, 2026

Luiz Cassiano Rando Rosolen – Chief Executive Officer
Fernando Marcos Cassoni – Vice-President
Fabio Barbanti Taiar – Executive Officer
Douglas Pedro de Alcantara – Executive Officer
Mauricio Lanzellotti Lopes – Executive Officer
Tales Caires Aquino – Executive Officer

(A free translation of the original in Portuguese)

ROMI S.A.

CNPJ – 56.720.428/0014-88/NIRE 35.300.036.751

PUBLICLY-HELD COMPANY

OFFICERS' DECLARATION ON THE INDEPENDENT AUDITOR'S REPORT

We, the officers listed below, represent that we have reviewed, discussed, and agreed with the Report on Review issued by PricewaterhouseCoopers Auditores Independentes Ltda. on the parent company and consolidated financial statements of ROMI S.A. as at and for the quarter ended March 31, 2026.

Santa Bárbara d'Oeste, April 14, 2026

Luiz Cassiano Rando Rosolen – Chief Executive Officer

Fernando Marcos Cassoni – Vice-President

Fabio Barbanti Taiar – Executive Officer

Douglas Pedro de Alcantara – Executive Officer

Mauricio Lanzellotti Lopes – Executive Officer

Tales Caires Aquino – Executive Officer

pwc

Romi S.A.

Quarterly Information (ITR) at March 31, 2026 and report on review of quarterly information

pwc

Report on review of quarterly information

To the Board of Directors and Shareholders
Romi S.A.

Introduction

We have reviewed the accompanying parent company and consolidated interim accounting information of Romi S.A. ("Company"), included in the Quarterly Information Form (ITR) for the quarter ended March 31, 2026, comprising the balance sheet at that date and the statements of income, comprehensive income, changes in equity and cash flows for the quarter then ended, and explanatory notes.

Management is responsible for the preparation of the parent company and consolidated interim accounting information in accordance with the accounting standard CPC 21 - "Interim Financial Reporting", of the Brazilian Accounting Pronouncements Committee (CPC) and International Accounting Standard (IAS) 34 - "Interim Financial Reporting" issued by the International Accounting Standards Board (IASB), as well as the presentation of this information in accordance with the standards issued by the Brazilian Securities Commission (CVM), applicable to the preparation of the Quarterly Information (ITR). Our responsibility is to express a conclusion on this interim accounting information based on our review.

Scope of review

We conducted our review in accordance with Brazilian and International Standards on Reviews of Interim Financial Information (NBC TR 2410 - "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", and ISRE 2410 - "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", respectively). A review of interim information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Brazilian and International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying parent company and consolidated interim accounting information included in the quarterly information referred to above has not been prepared, in all material respects, in accordance with CPC 21 and IAS 34 applicable to the preparation of the Quarterly Information, and presented in accordance with the standards issued by the CVM.

www.pwc.com.br

PricewaterhouseCoopers Auditores Independentes Ltda.

Av. Bailarina Selma Parada, 505, 11º andar, Conj. 1103,

Ed. Sky Galleria, Campinas, SP, Brasil, 13091-605

T: +55 (11) 4004-8000

pwc

Romi S.A.

Other matters - Statements of value added

The quarterly information referred to above includes the parent company and consolidated statements of value added for the quarter ended March 31, 2026. These statements are the responsibility of the Company's management and are presented as supplementary information under IAS 34. These statements have been subjected to review procedures performed together with the review of the quarterly information for the purpose of concluding whether they are reconciled with the interim accounting information and accounting records, as applicable, and if their form and content are in accordance with the criteria defined in the accounting standard CPC 09 - "Statement of Value Added". Based on our review, nothing has come to our attention that causes us to believe that these statements of value added have not been properly prepared, in all material respects, in accordance with the criteria established in this accounting standard, and consistent with the parent company and consolidated interim accounting information taken as a whole.

Campinas, April 14, 2026

PricewaterhouseCoopers
Auditores Independentes Ltda.
CRC 2SP027613/F-1

Diogo Maros de Carvalho
Contador CRC 1SP248874/O-8

ITR - Quarterly Information - 03/31/2026 - ROMI S.A.
Version: 1

Individual financial statements

Balance sheet - Assets 2
Balance sheet - Liabilities 3
Statement of income 4
Statement of comprehensive income 5
Statement of cash flows (Indirect method) 6

Statement of changes in shareholders' equity

Statement of changes in shareholders' equity (DMPL) – 01/01/2026 – 03/31/2026 7
Statement of changes in shareholders' equity (DMPL) – 01/01/2025 – 03/31/2025 8
Statement of added value 9

Consolidated financial statements

Balance sheet – Assets 10
Balance sheet – Liabilities 11
Statement of income 12
Statement of comprehensive income 13
Statement of cash flows (Indirect method) 14

Statement of changes in shareholders' equity

Statement of changes in shareholders' equity (DMPL) – 01/01/2026 – 03/31/2026 15
Statement of changes in shareholders' equity (DMPL) – 01/01/2025 – 03/31/2025 16
Statement of added value 17

ITR - Quarterly Information - 03/31/2026 - ROMI S.A.
Version: 1

Company information / Share capital

(Convenience Translation into English from the Original Previously Issued in Portuguese)

Number of shares	03/31/2026
Paid-in capital
Common	93,170,747
Preferred	0
Total	93,170,747
Treasury
Common	0
Preferred	0
Total	0

Individual financial statements / Balance sheet – Assets

(In thousands of reais)

(Convenience Translation into English from the Original Previously Issued in Portuguese)

Code of account	Account description	Current quarter 03/31/2026	Prior year 12/31/2025
1	Total assets	2,377,901	2,455,310
1.01	Current assets	1,084,309	1,161,296
1.01.01	Cash and cash equivalents	245,661	220,589
1.01.02	Financial investments	5,342	99,253
1.01.02.01	Financial investments measured at fair value through profit or loss	5,342	99,253
1.01.02.01.01	Trading securities	5,342	99,253
1.01.03	Accounts receivable	272,400	292,887
1.01.03.01	Trade receivables	244,717	268,281
1.01.03.01.01	Trade accounts receivable	76,059	93,513
1.01.03.01.02	Onlending of Finame - manufacturer financing	168,658	174,778
1.01.03.02	Other accounts receivable	27,683	24,596
1.01.04	Inventories	471,828	479,026
1.01.06	Recoverable taxes	15,117	12,300
1.01.06.01	Current taxes recoverable	15,117	12,300
1.01.08	Other current assets	73,961	57,241
1.01.08.03	Other	73,961	57,241
1.01.08.03.01	Rental machines intended for sale	57,303	42,942
1.01.08.03.02	Other credits	16,658	14,299
1.02	Non-current assets	1,293,592	1,294,014
1.02.01	Non-current receivables	454,784	456,319
1.02.01.04	Accounts receivable	251,936	265,054
1.02.01.04.01	Trade accounts receivable	9,110	5,777
1.02.01.04.02	Onlending of Finame - manufacturer financing	242,826	259,277
1.02.01.07	Deferred taxes	17,460	16,252
1.02.01.07.01	Deferred income tax and social contribution	17,460	16,252
1.02.01.09	Receivables from related parties	99,199	90,966
1.02.01.09.02	Receivables from subsidiaries	99,199	90,966
1.02.01.10	Other non-current assets	86,189	84,047
1.02.01.10.03	Taxes recoverable	51,553	50,461
1.02.01.10.04	Judicial deposits	19,971	19,549
1.02.01.10.05	Other credits	14,665	14,037
1.02.02	Investments	370,545	373,113
1.02.02.01	Equity interest	357,045	359,613
1.02.02.01.02	Interest in subsidiaries	357,045	359,613
1.02.02.02	Investment property	13,500	13,500
1.02.03	Property, plant and equipment	468,152	464,443
1.02.03.01	Fixed assets in operation	468,152	464,443
1.02.04	Intangible assets	111	139
1.02.04.01	Intangible assets	111	139
1.02.04.01.01	Concession agreement	111	139

ITR - Quarterly Information - 03/31/2026 - ROMI S.A.

Version: 1

Individual financial statements / Balance sheet – Liabilities

(In thousands of reais)

Code of account	Account description	Current quarter 03/31/2026	Prior year 12/31/2025
2	Total liabilities	2,377,901	2,455,310
2.01	Current liabilities	438,164	426,929
2.01.01	Social and labor obligations	24,398	30,389
2.01.01.01	Social charges	24,398	30,389
2.01.02	Suppliers	68,196	60,985
2.01.02.01	Domestic suppliers	68,196	60,985
2.01.03	Tax liabilities	80	5,174
2.01.03.01	Federal tax liabilities	80	5,174
2.01.03.01.01	Income tax and social contribution payable	80	5,174
2.01.04	Loans and financing	253,181	235,213
2.01.04.01	Loans and financing	253,181	235,213
2.01.04.01.01	In local currency	253,181	235,213
2.01.05	Other liabilities	83,870	87,221
2.01.05.01	Liabilities with related parties	11,280	12,709
2.01.05.01.01	Payables to subsidiaries	11,280	12,709
2.01.05.02	Other	72,590	74,512
2.01.05.02.01	Dividends and interest on capital payable	28,523	28,930
2.01.05.02.04	Advances from customers	31,750	28,058
2.01.05.02.05	Profit sharing	93	4,610
2.01.05.02.06	Other current liabilities	12,224	12,914
2.01.06	Provisions	8,439	7,947
2.01.06.01	Provision for tax, labor and civil risks	8,439	7,947
2.01.06.01.01	Tax provisions	8,439	7,947
2.02	Non-current liabilities	697,600	781,751
2.02.01	Loans and financing	644,216	730,823
2.02.01.01	Loans and financing	644,216	730,823
2.02.01.01.01	In local currency	644,216	730,823
2.02.02	Other liabilities	53,002	50,430
2.02.02.01	Liabilities with related parties	19,514	21,151
2.02.02.01.01	Payables to subsidiaries	19,514	21,151
2.02.02.02	Other	33,488	29,279
2.02.02.02.03	Provision for negative equity - Subsidiary	32,976	28,882
2.02.02.02.04	Other payables	512	397
2.02.04	Provisions	382	498
2.02.04.01	Tax, social security, labor and civil provision	382	498
2.02.04.01.01	Tax provisions	382	498
2.03	Shareholders' equity	1,242,137	1,246,630
2.03.01	Realized capital	988,470	988,470
2.03.04	Profit reserves	170,920	168,589
2.03.04.05	Retained earnings reserve	170,920	168,589
2.03.06	Equity valuation adjustments	82,747	89,571

ITR - Quarterly Information - 03/31/2026 - ROMI S.A.

Version: 1

Individual financial statements / Statement of income

Code of account	Account description	Current Year to date	Prior year to date
		01/01/2026 - 03/31/2026	01/01/2025 - 03/31/2025
3.01	Net operating revenue	154,928	192,798
3.02	Cost of goods sold and services rendered	-128,426	-146,493
3.03	Gross profit	26,502	46,305
3.04	Operating expenses/revenue	-34,464	-43,605
3.04.01	Selling expenses	-14,387	-15,172
3.04.02	General and administrative expenses	-24,605	-24,113
3.04.02.01	Administrative expenses	-14,041	-12,550
3.04.02.02	Research & Development (R&D)	-7,870	-7,718
3.04.02.03	Management Participation and Fees	-2,694	-3,845
3.04.04	Other operating income, net	1,707	1,154
3.04.04.01	Other operating income, net	1,707	1,154
3.04.06	Equity in net results of investees	2,821	-5,474
3.05	Income (loss) before financial income and taxes	-7,962	2,700
3.06	Financial income (expense)	9,086	4,957
3.06.01	Financial income	11,861	7,016
3.06.02	Financial expenses	-2,775	-2,059
3.06.02.01	Financial expenses	-6,566	-4,507
3.06.02.02	Foreign exchange gains (losses), net	3,791	2,448
3.07	Income (loss) before income tax	1,124	7,657
3.08	Income tax and social contribution	1,207	2,319
3.08.02	Deferred	1,207	2,319
3.09	Net income (loss) from continued operations	2,331	9,976
3.11	Income/loss for the period	2,331	9,976
3.99	Earnings per share - (Reais R$ / Shares)
3.99.01	Basic earnings per share
3.99.01.01	COMMON SHARES	0	0
3.99.02	Diluted earnings per share

Individual financial statements / Statement of comprehensive income

Code of account	Account description	Current Year to date	Prior year to date
		01/01/2026 - 03/31/2026	01/01/2025 - 03/31/2025
4.01	Net income for the period	2,331	9,976
4.02	Other comprehensive income	-6,824	-1,909
4.03	Comprehensive income for the period	-4,493	8,067

Individual financial statements / Statement of cash flows (Indirect method)

Individual financial statements / Statement of changes in shareholders' equity – 01/01/2026–03/31/2026

(In thousands of reais)

Code of account	Account description	Paid-up capital	Profit reserves	Retained earning (deficit)	Other comprehensive income	Shareholders' equity
5.01	Opening balances	988,470	168,589	0	89,571	1,246,630
5.02	Prior-year adjustments	0	0	0	0	0
5.03	Adjusted opening balances	988,470	168,589	0	89,571	1,246,630
5.04	Capital transactions with shareholders	0	0	0	0	0
5.05	Total comprehensive income	0	0	2,331	-6,824	-4,493
5.05.01	Net income for the period	0	0	2,331	0	2,331
5.05.02	Other comprehensive income	0	0	0	-6,824	-6,824
5.05.02.01	Adjustments to financial instruments	0	0	0	-6,824	-6,824
5.06	Internal changes in shareholders' equity	0	2,331	-2,331	0	0
5.06.03	Deferred tax on revaluation reserve	0	2,331	-2,331	0	0
5.07	Closing balances	988,470	170,920	0	82,747	1,242,137

Individual financial statements / Statement of changes in shareholders' equity – 01/01/2025–03/31/2025

(In thousands of reais)

Code of account	Account description	Paid-up capital	Profit reserves	Retained earning (deficit)	Other comprehensive income	Shareholders' equity
5.01	Opening balances	988,470	150,565	0	87,710	1,226,745
5.02	Prior-year adjustments	0	0	0	0	0
5.03	Adjusted opening balances	988,470	150,565	0	87,710	1,226,745
5.04	Capital transactions with shareholders	0	0	-16,774	0	-16,774
5.04.07	Distribution of interest on own capital	0	0	-16,774	0	-16,774
5.05	Total comprehensive income	0	0	9,976	-1,909	8,067
5.05.01	Net income for the period	0	0	9,976	0	9,976
5.05.02	Other comprehensive income	0	0	0	-1,909	-1,909
5.05.02.02	Taxes on financial instruments adjustments	0	0	0	-1,909	-1,909
5.06	Interal changes in shareholders' equity	0	-6,798	-6,798	0	0
5.06.02	Realizaton of revaluation reserve	0	-6,798	-6,798	0	0
5.07	Closing balances	988,470	143,767	0	85,801	1,218,038

Individual financial statements / Statement of value added

Consolidated financial statements / Balance sheet – Assets

Individual financial statements / Balance sheet – Liabilities

Consolidated financial statements / Statement of income

(In thousands of reais)
(Convenience Translation into English from the Original Previously Issued in Portuguese)

Consolidated financial statements / Statement of comprehensive income

Consolidated financial statements / Statement of cash flows (Indirect method)

Consolidated financial statements / Statement of changes in shareholders' equity – 01/01/2026–03/31/2026

Consolidated financial statements / Statement of changes in shareholders' equity – 01/01/2025–03/31/2025

Consolidated financial statements / Statement of value added

Notes to the interim financial information

at March 31, 2026

(In thousands of Brazilian Reais (R$), unless otherwise stated)

ROMI

1 GENERAL INFORMATION

ROMI S.A. (parent company) and its subsidiaries (jointly referred to as "Company" or "Consolidated") are listed on the "New Market" segment of the Brazilian stock exchange, B3 S.A. - Brasil, Bolsa, Balcão, and from March 23, 2007 have been based in Santa Bárbara d'Oeste, State of São Paulo. The Company is engaged in the assembly, sale and rental of capital goods in general, including machine tools, plastic injection molding machines, industrial equipment and accessories, tools, castings and parts, as well as providing systems analysis and developing data processing software related to the production, sale, and use of machine tools and plastic injectors; the manufacture and sale of rough cast parts and machined cast parts; export and import, representation on its own account or on account of third parties, and the provision of related services, and real estate development through its subsidiaries in Brazil. It also holds investments in other companies as a partner, shareholder or member in other civil or business entities, business ventures of any nature, in Brazil or abroad, and manages its own and/or third-party assets.

The Company's industrial facilities consist of 13 plants in three units located in the city of Santa Bárbara d'Oeste, in the State of São Paulo, and one located in the city of Reutlingen, Germany. The latter is a plant for large machine tools for special applications, for high precision and enhanced productivity. It also holds interest in subsidiaries in Brazil and abroad.

2 BASIS OF PREPARATION AND MATERIAL ACCOUNTING POLICIES

The interim financial statements for the quarter ended March 31, 2026 have been prepared in accordance with CVM No. 673 dated October 20, 2011, which approved accounting standard CPC 21 (R1) and IAS 34 Interim Financial Reporting issued by the International Accounting Standards Board (IASB).

The accounting practices adopted by the Company in the preparation of the individual parent company and consolidated interim financial information are the same as those used in the preparation of the financial statements for the year ended December 31, 2025, released on February 3, 2026 and, therefore, should be read in conjunction with those financial statements.

The preparation of the Statements of value added is required by Brazilian corporate law and the accounting practices adopted in Brazil for listed companies, but is not required by IFRS. Therefore, under IFRS, the presentation is considered supplementary information, and not part of the set of financial statements. For better presentation and as established in CPC 09 (R1) - Statement of Value Added (DVA), the Company reclassified balances for the period ended March 31, 2026 and the comparative balances related to personnel and taxes, duties and contributions.

Notes to the interim financial information

at March 31, 2026

(In thousands of Brazilian Reais (R$), unless otherwise stated)

ROMI

(a) Notes included in the financial statements for the year ended December 31, 2025 not included in this quarterly information

The interim financial information is presented in accordance with technical pronouncement CPC 21 and IAS 34 Interim Financial Reporting issued by the International Accounting Standards Board (IASB). The preparation of financial information involves judgment by the Company's management as to the materiality for disclosures in the accompanying notes. Accordingly, the interim financial information includes only selected notes without repeating all the notes presented as at and for the year ended December 31, 2025. As permitted by CVM Circular Letter 03/2011, the following notes are not presented:

Basis of preparation and accounting policies (Note 2);
Pension plan (Note 20);
Insurance (Note 21);
Financial instruments and operating risks (Note 22);
Net sales revenue (Note 25);
Expenses by nature (Note 26);
Finance income (expenses) (Note 27); and
Other operating income (expenses), net (Note 28).

3 CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS

	Parent			Consolidated
	03/31/2026	12/31/2025	03/31/2026	12/31/2025
Cash and bank deposits	12,374	10,101	57,552	103,189
Bank deposit certificates ("CDB") (a)	225,005	210,205	268,059	273,062
Financial investments	8,282	-	19,607	-
Other	-	283	-	283
Total cash and cash equivalents	245,661	220,589	345,218	376,534
Short-term investments backed by debentures (b)	5,342	28,984	5,623	29,298
Bank deposit certificates (c)	-	70,269	32,617	70,269
Total assets held for trading	5,342	99,253	38,240	99,567

(a) Refer to investments substantially linked to the Interbank Deposit Certificate ("CDI") rate, maturing in up to 90 days.

(b) Refer to investments substantially linked to the Interbank Deposit Certificate ("CDI") rate, with maturities over 90 days.

(c) Refer to investments substantially linked to the Interbank Deposit Certificate (CDI) rate, with maturities exceeding 90 days.

Short-term investments are remunerated at an average rate of 100.97% of the CDI at March 31, 2026 (100.57% of the CDI at December 31, 2025).

ROMI

4 TRADE ACCOUNTS RECEIVABLE AND PRODZ FINANCING

(i) TRADE ACCOUNTS RECEIVABLE

	Parent		Consolidated
	03/31/2026	12/31/2025	03/31/2026	12/31/2025
Domestic customers (Brazil)	73,356	84,211	80,213	89,330
Foreign customers	11,607	14,075	98,066	129,196
Allowance for doubtful accounts	(8,904)	(4,773)	(12,155)	(8,137)
Current	76,059	93,513	166,124	210,389
Domestic customers (Brazil)	3,525	2,321	25,079	24,944
Foreign customers	6,271	6,875	9,113	10,149
Allowance for doubtful accounts	(686)	(3,419)	(687)	(3,419)
Noncurrent	9,110	5,777	33,505	31,674

Trade accounts receivable are recorded at their amortized costs, which approximate fair values.

The aging of balances of current trade accounts receivable as at March 31, 2026 and December 31, 2025, parent and consolidated, is as follows:

	Parent		Consolidated
	03/31/2026	12/31/2025	03/31/2026	12/31/2025
Not yet due	64,831	78,967	143,704	180,343
Past due:
1 to 30 days	1,979	6,211	7,003	15,551
31 to 60 days	1,506	336	2,820	2,379
61 to 90 days	1,184	437	1,337	684
91 to 180 days	2,712	2,192	5,689	4,344
181 to 360 days	2,562	2,613	2,984	3,058
Over 360 days	10,189	7,530	14,742	12,167
	20,132	19,319	34,575	38,183
Total	84,963	98,286	178,279	218,526
Allowance for doubtful accounts	(8,904)	(4,773)	(12,155)	(8,137)
Total current	76,059	93,513	166,124	210,389
	03/31/2026
---	---	---
	Parent	Consolidated
Not yet due:
2027 (3 months)	5,075	28,532
2028	3,534	4,298
2029 onwards	1,187	1,362
Allowance for doubtful accounts	(686)	(687)
Total – noncurrent	9,110	33,505

The above balances are stated net of the Present Value Adjustment, discounted at the TJLP (Long-Term Interest Rate), adjusted by R$1,530 (R$1,593 as of December 31, 2025).

The changes in the allowance for expected credit losses from doubtful accounts, for both the Individual parent company and the Consolidated, are presented as follows:

	Parent	Consolidated
Balance as of December 31, 2024	9,349	13,115
Recognized in the period	(15)	(15)
Write-offs	394	345
Foreign exchange variation	-	(196)
Balance as of March 31, 2025	9,729	13,249
Balance as of December 31, 2025	8,192	11,557
Recognized in the period	1,398	1,470
Foreign exchange variation	-	(185)
Balance as of March 31, 2026	9,590	12,842

The allowance for doubtful accounts is estimated and recorded based on the individual analysis of each customer. For transactions where security is offered in guarantee, the expected loss is calculated based on the net realizable value less the security receivable.

The allowance and reversals are posted to "General and administrative expenses".

(ii) TRADE ACCOUNTS RECEIVABLE – PRODZ FINANCING

Prodz Administração e Gestão de Bens Ltda. ("Prodz") is a financial arm of the Company that grants credit facilities to customers for machine financing, in order to foster new business.

The changes in the balances of accounts receivable of this entity are presented below:

	PRODZ
	03/31/2026	12/31/2025
Current	69,330	67,129
Domestic customers	69,617	67,416
Allowance for doubtful accounts	(287)	(287)
Noncurrent	32,823	36,383
Domestic customers	32,827	36,388
Allowance for doubtful accounts	(4)	(4)

The aging of balances of trade accounts receivable - PRODZ in current assets as at March 31, 2026 and December 31, 2025 are as follows:

	03/31/2026	12/31/2025
Not yet due	62,998	62,443
Past due:
1 to 30 days	930	887
31 to 60 days	692	907
61 to 90 days	539
91 to 180 days	1,353	813
181 to 360 days	1,374	1,032
Over 360 days	1,731	1,334
	6,619	4,973
Total	69,617	67,416
Allowance for doubtful accounts	(287)	(287)
Total current	69,330	67,129

The balance of trade accounts receivable - PRODZ financing in noncurrent assets as at March 31, 2026 and December 31, 2025 is as follows:

	PRODZ
	03/31/2026	12/31/2025
Not yet due:
2027 (3 months)	21,351	28,166
2028	10,530	7,808
2029 onwards	946	413
Allowance for doubtful accounts	(4)	(4)
Total – noncurrent	32,823	36,383

5 ONLENDING OF FINAME MANUFACTURER FINANCING

	Parent and Consolidated
	03/31/2026	12/31/2025
FINAME falling due	153,417	162,056
FINAME awaiting release (a)	2,297	180
FINAME past due (b)	20,129	18,179
Current	175,843	180,415
Allowance for doubtful accounts	(7,185)	(5,637)
	168,658	174,778
FINAME falling due	233,210	257,817
FINAME awaiting release (a)	11,814	5,497
Noncurrent	245,024	263,314
Allowance for doubtful accounts	(2,198)	(4,038)
	242,826	259,277
Total	411,484	434,055

Onlending of FINAME manufacturer financing refers to sales to customers financed by the Brazilian Development Bank ("BNDES") (Note 14) which are presented at amortized cost.

FINAME manufacturer is available to finance sales transactions, with terms not exceeding 60 months with a grace period of up to six months, in accordance with the terms defined by the BNDES at the time of the financing.

The financing terms are also based on the customer's status. Funds are released by the BNDES upon identification of a customer and sale, conditioned on the customer having met the terms of Circular Letter 195 dated July 28, 2006 issued by BNDES, through a financial agent, with the formalization of a financing agreement in the name of the Company and consent of the customer to be financed. The amounts, periods and charges of the transaction are included in the amounts to be received by the Company from the bank mediating the agreement to which the Company is the debtor. The Company retains title to the financed equipment until the final settlement of the obligation by the customer.

The differences between onlending of FINAME manufacturer financing receivables include:

(a) FINAME transactions awaiting release: refers to FINAME manufacturer financing transactions that meet the specified terms and have been approved by all parties. The preparation of documentation, the issue of the sales invoice, and the delivery of the equipment to the customer have all taken place. Crediting of the related funds to the Company's account by the agent bank is pending at the end of the reporting period, under the normal operating terms of the agent.

(b) FINAME past due: refers to amounts receivable not yet settled by customers on their due dates. The Company records an allowance for expected losses from doubtful accounts on the realization of these balances at the amount of the difference between the expected value of the sale of the collateral (machines) recovered through execution of the covenant regarding reservation of title over the machinery sold (security interest) and the value of the receivables from the defaulting customer. If the security interest is not available a full loss provision is made for the balance of the receivable.

The balance of R$8,376 refers to interest to be incurred on renegotiated notes, a credit balance in assets (R$ 15 as at December 31, 2025).

The machinery repossessed as part of the execution process is recorded at its carrying amount, not exceeding its market value, under "Other receivables," pending a final court decision, after which it is transferred to inventories. As at March 31, 2026, the balance of repossessed machinery, included under "Other receivables", parent and consolidated, amounted to R$2,715 (R$2,715 as at December 31, 2025) in current assets and R$13,843 (R$13,156 as at December 31, 2025) in noncurrent assets.

As at March 31, 2026 and December 31, 2025, the balances of "Onlending of FINAME manufacturer financing", parent and consolidated, classified in current assets, were as follows:

	Consolidated
	03/31/2026	12/31/2025
Not yet due	155,714	162,236
Past due:
1 to 30 days	1,979	2,128
31 to 60 days	1,506	1,324
61 to 90 days	1,184	876
91 to 180 days	2,712	1,750
181 to 360 days	2,562	1,954
Over 360 days	10,186	10,146
	20,129	18,179
Allowance for doubtful accounts	(7,185)	(5,637)
Total - current	168,658	174,778

The expected realization of noncurrent receivables relating to the onlending of FINAME manufacturer financing, parent and consolidated, is as follows:

	Consolidated and Parent
	03/31/2026	12/31/2025
Not yet due:
2027	91,647	123,070
2028	92,978	88,155
2029	44,160	39,281
2030 onwards	16,239	12,809
Allowance for doubtful accounts	(2,198)	(4,038)
Total – noncurrent	242,826	259,277

Changes in the allowance for doubtful accounts, parent and consolidated, are as follows:

	Consolidated and Parent
Balance as of December 31, 2024	11,945
Recognized (or written off) in the period	232
Balance as of March 31, 2025	12,177
Balance as of December 31, 2025	9,675
Recognized (or written off) in the period	(293)
Balance as of March 31, 2026	9,382

The allowance for doubtful accounts is estimated and recorded based on the individual analysis of each customer. If there are securities in guarantee, the expected loss is calculated based on the net realizable value and the amount of the security interest.

Charges to the allowance for doubtful accounts are charged to "General and administrative expenses".

6 INVENTORIES

	Parent			Consolidated
	03/31/2026	12/31/2025	03/31/2026	12/31/2025
Finished products	50,855	54,700	92,042	100,100
Used machinery	1,494	1,200	1,494	1,200
Work in progress	151,438	144,237	273,355	243,259
Raw materials and components	259,761	268,906	327,730	335,447
Imports in transit	8,280	9,983	24,826	16,502
Total	471,828	479,026	719,447	696,508

The inventory balances, parent and consolidated, as at March 31, 2026, are net of provision for slow-moving inventories and inventories not likely to be realized through sale or use, amounting to R$30,342 and R$44,118 (R$28,829 and R$44,774 as at December 31, 2025), respectively. The changes in the provision to adjust inventories to their net realizable value are as follows:

	Parent	Consolidated
At January 1, 2025	24,940	39,585
Inventories sold or written off	(1,769)	(1,788)
Losses recognized	3,066	3,688
Foreign exchange variation	-	(1,148)
Transfer of losses arising from repossessed machines in the period	1,180	1,180
Balance as of March 31, 2025	27,417	41,517
Balance as of January 1, 2026	28,829	44,774
Inventories sold or written off	(2,001)	(2,001)
Losses recognized	2,782	2,782
Foreign exchange variation	-	(1,459)
Transfer of losses arising from repossessed machines in the period	722	722
Balance as of March 31, 2026	30,332	44,818

The provision for inventory losses by class of inventories are as follows:

7 RENTAL MACHINES HELD FOR SALE INVENTORY

The Company holds "Rental machines held for sale" in the amount of R$57,303 as of March 31, 2026 (R$42,942 as of December 31, 2025), classified in current assets, related to machines returned from leasing operations.

Consolidated and Parent

Balance as of January 1, 2025	22,987
Machines returned from leasing operations	56,260
Capitalization of refurbishments	10,896
Sale of machines returned from leasing operations	(47,201)
Balance as of January 1, 2026	42,942
Machines returned from leasing operations	21,349
Capitalization of refurbishments	3,067
Sale of machines returned from leasing operations	(10,055)
Balance as of March 31, 2026	57,303

8 RELATED-PARTY BALANCES AND TRANSACTIONS

Ownership interest
03/31/2026
12/31/2025

	Direct	Indirect	Noncontrolling	Direct	Indirect	Noncontrolling
1. Romi Italia S.r.l. ("Romi Italy")	99.99	0.01	-	99.99	0.01	-
1.1 Romi Machines UK Ltd.	-	100.00	-	-	100.00	-
1.2 Romi France SAS	-	100.00	-	-	100.00	-
1.3 Romi Máquinas España S.A.	-	100.00	-	-	100.00	-
2. Romi Europa GmbH ("Romi Europe")	100.00	-	-	100.00	-	-
2.1 Burkhardt + Weber Fertigungssysteme GmbH ("B+W")	-	100.00	-	-	100.00	-
2.1.1 Burkhardt + Weber / Romi (Shanghai) Co., Ltd	-	100.00	-	-	100.00	-
3. Rominor Comércio, Empreendimentos e Participações S.A. ("Rominor Comércio")	93.07	-	6.93	93.07	-	6.93
4. Romi BW Machine Tools, Ltd.	100.00	-	-	100.00	-	-
5. Rominor Empreendimentos Imobiliários LTDA. ("Rominor Empreendimentos")	100.00	-	-	100.00	-	-
6. Irsa Maquinas México S. de R. L. de C.V.	99.99	-	0.01	99.99	-	0.01
7. Prodz Administração e Gestão de Bens Ltda	100.00	-	-	100.00	-	-
	Subsidiary	Domicile	Main activity
---	---	---	---
1.	Romi Italia S.r.l. ("Romi Italy")	Italy
1.1	Romi Machines UK Ltd.	United Kingdom
1.2	Romi France SAS	France	Sale of machines for plastics and machine tools, spare parts and technical support.
1.3	Romi Máquinas España S.A.	Spain
2.	Romi Europa GmbH ("Romi Europe")	Germany
2.1	Burkhardt + Weber Fertigungssysteme GmbH ("B+W")	Germany	Production and sale of large tooling machinery with high technology, precision and productivity, as well as machinery for specialized applications.
2.1.1	Burkhardt + Weber / Romi (Shanghai) Co., Ltd	China	Sale of machine tools produced by B+W and provision of services (spare parts and technical support).
3.	Rominor Comércio, Empreendimentos e Participações S.A. ("Rominor")	Brazil	Real estate activity, including purchases and sales, lease of company-owned properties, exploration of real estate rights, intermediation of real estate businesses, and provisions of sureties and guarantees.
4.	Romi BW Machine Tools, Ltd.	United States of America	Sale of machine tools, spare parts, technical support and cast and machined products in North America.
5.	Rominor Empreendimentos Imobiliários S.A.	Brazil	Interest in real estate ventures.
6.	Irsa Maquinas México S. de R. L. de C.V.	Mexico	Sale of machines for plastics and machine tools, spare parts and technical support.
7.	Prodz Administração e Gestão de Bens Ltda	Brazil	Granting of credit facilities to customers for machine financing and intermediation of services and businesses in general, except real estate.

at September 30, 2025

03/31/2026

	Romi Italy and subsidiaries (1)	Romi Europe and subsidiaries (2)	Rominor Comércio (3)	Romi Machine Tools (4)	Rominor Empreendimentos (5)	IRSA Máq.México (7)	Prod2 (8)	Total
Investments:
Number of shares/quotas representing share capital	(a)	(a)	6,191,156	3,000,000	78,000	1,188,000
Ownership interest	100.0%	100.0%	93.1%	100.0%	100.0%	100.0%	100.0%
Current assets	65,627	271,253	23,191	65,492	83,303	21,070	93,287
Non-current assets	11,776	120,902	10,798	2,172	-	3,126	52,337
Current liabilities	82,581	273,519	3,068	61,223	2,018	32,592	601
Non-current liabilities	18,361	21,530	831	814	-	1,041	-
Equity (negative equity) of the subsidiary	(23,539)	97,106	30,089	5,627	81,285	(9,437)	145,023
Profit (loss) for the period	(5,758)	(353)	456	1,941	2,730	(392)	4,197
Changes in investment:
Carrying amount of the investment as of December 31, 2025	(19,281)	106,142	30,208	3,882	78,555	(9,601)	140,826	330,731
Foreign exchange variation on investments abroad	1,500	(8,683)	-	(196)	-	556	-	(6,823)
Dividends declared and distributed (b)	-	-	(2,660)	-	-	-	-	(2,660)
Equity income (loss)	(5,758)	(353)	456	1,941	2,730	(392)	4,197	2,821
Equity method value - ending balance	(23,539)	97,106	28,004	5,627	81,285	(9,437)	145,023	324,069
Investments in subsidiaries	-	97,106	28,004	5,627	81,285	-	145,023	357,045
Provision for negative equity - subsidiaries	(23,539)	-	-	-	-	(9,437)	-	(32,976)

(a) The subsidiaries' capital is not divided into units of interest or shares in their articles of organization.
(b) Dividend distribution carried out by the subsidiary Rominor Comércio, approved by the Board of Directors at a meeting held on February 2, 2026, and ratified at the Annual General Meeting on March 10, 2026, authorized the distribution of 2025 profits. The Company received from this distribution, in the first quarter of 2026, the amount of R$2,660.

at September 30, 2025

03/31/2025

	Romi Italy and subsidiaries (1)	Romi Europe and subsidiaries (2)	Rominor Comércio (3)	Romi Machine Tools (4)	Rominor Empreendimentos (5)	Romi A.L. (6)	IRSA Máq.México (7)	Prodz (8)	Total
Investments:
Number of shares/quotas representing share capital	(a)	(a)	6,191,156	3,000,000	78		1,188,000
Ownership interest	100.0%	100.0%	93.1%	100.0%	100.0%	100.0%	100.0%	100.0%
Current assets	69,170	312,707	21,874	77,554	68,871	-	26,030	70,423
Non-current assets	9,785	120,981	300	2,782	-	-	1,940	59,172
Current liabilities	59,099	236,013	(464)	72,754	109	-	32,897	624
Non-current liabilities	28,025	98,083	-	6,151	-	-	4,138	-
Equity (negative equity) of the subsidiary	(8,169)	99,592	22,637	1,431	68,761	-	(9,066)	128,970
Profit (loss) for the period	(5,104)	(6,493)	1,504	(296)	1,988		(380)	3,308
Changes in investment:
Carrying amount of the investment as of December 31, 2025	(3,073)	108,535	30,459	1,866	66,773	-	(9,358)	125,663	320,865
Foreign exchange variation on investments abroad	8	(2,450)	-	(139)	-	-	672	-	(1,909)
Dividends declared and distributed (b)	-	-	(10,895)	-	-	-	-	-	(10,895)
Equity income (loss)	(5,104)	(6,493)	1,504	(296)	1,988	-	(380)	3,307	(5,474)
Capital increase / decrease in subsidiary	-	-	-	-	-	-	-	-	-
Equity method value - ending balance	(8,169)	99,592	21,068	1,431	68,761	-	(9,066)	128,970	302,588
Investments in subsidiaries	-	99,592	21,068	1,431	68,761	-	-	128,970	319,824
Provision for negative equity - subsidiaries	(8,169)	-	-	-	-	-	(9,066)	-	(17,234)

9 RELATED-PARTY BALANCES AND TRANSACTIONS

The balances and transactions with related parties as at March 31, 2025 and December 31, 2025 are as follows:

(i) BALANCE SHEET ACCOUNTS – PARENT

	RECEIVABLES		PAYABLES
	03/31/2026	12/31/2025	03/31/2026	12/31/2025
Direct subsidiaries
Romi Europe	17,595	18,080	80	200
Romi Italy	3,637	2,182	-	-
Romi BW Machine Tools	10,804	9,820	60	213
Irsa Máquinas México	23,830	22,338	-	17
Rominor Comércio	2,661	3,548	-	-
Prodz	-	-	30,525	33,082
	58,527	55,968	30,665	33,512
Indirect subsidiaries
B+W - Burkhardt+Weber	17,012	14,851	84	335
Romi France S.A.S.	14,760	14,927	-	-
Romi Máquinas España S.A.	14,821	12,951	-	-
Romi Machines UK	21,762	16,865	45	13
	68,355	59,594	129	348
Total	126,882	115,562	30,794	33,860
Current	27,683	24,596	11,280	12,709
Noncurrent	99,199	90,966	19,514	21,151
Total	126,882	115,562	30,794	33,860

(ii) TRANSACTIONS

	Sales revenue		Operating income (expenses) and finance income (costs)
	03/31/2026	12/31/2025	03/31/2026	12/31/2025
Romi Europe	1,090	1,173	98	43
Rominor Comércio	13	-	-	-
Rominor Empreendimentos	9	-	-	-
Romi Italy	2,500	2,077	-	-
Romi BW Machine Tools	1,541	1,384	113	287
Romi France S.A.S.	912	1,735	-	-
Romi Machines UK	6,271	1,863	64	36
Irsa Máquinas México	2,659	1,872	155	25
B+W - Burkhardt + Weber	4,732	950	-	-
Romi Máquinas España	2,822	813	-	-
Prodz	21	20	-	-
Total	22,570	11,887	430	391

The main balances and transactions refer to trading transactions between the parent and its subsidiaries.

The Company entered into trading transactions with certain subsidiaries for the supply and purchase of equipment and parts; it does not have material transactions with related parties other than those described above. Transactions between the parent and its subsidiaries are authorized by management.

The Company provides administrative services, mainly accounting and legal services, to the parent Fênix Empreendimentos S.A. Revenue therefrom to March 31, 2026 was R$40 (R$40 as at March 31, 2025).

The Company makes donations to Romi Foundation under an agreement approved by the State Prosecutor's Office. Donations up to March 31, 2026 totaled R$330 (R$316 as at March 31, 2025).

Management compensation for the periods ended March 31, 2026 and 2025 was as follows:

	03/31/2026	03/31/2025
Fees and charges	2,366	3,145
Profit sharing	93	485
Private pension plan	126	111
Healthcare plan	109	104
PARENT	2,694	3,845
Fees and charges of subsidiaries	69	65
CONSOLIDATED	2,763	3,910

The amounts are consistent with the limits established by the Board of Directors and approved at the Annual General Meeting of Shareholders held on March 10, 2026.

10 TAXES RECOVERABLE

	03/31/2025	03/31/2025
CURRENT
Withholding Income Tax (IRRF)	3,334	1,820
Excise Tax (IPI)	976	-
Value-added Tax on Sales and Services (ICMS)	2,706	2,595
Social Integration Program (PIS)	5,880	6,024
Social Contribution on Revenues (COFINS)	534	332
Total Parent	1,687	1,529
Taxes recoverable of subsidiaries	15,117	12,300
Total Consolidated	14,870	9,521
NONCURRENT	29,987	21,821
IRPJ/CS recoverable (SELIC-related proceeding) (a)	48,218	47,204
Value-added Tax on Sales and Services (ICMS)	3,311	3,232
OTHER	24	25
Total Parent	51,553	50,461
Taxes recoverable of subsidiaries	6	6
Total Consolidated	51,559	50,467

a) Interest receivable on tax rebates following overpayments, now exempt from IRPJ and CSLL and on interest accruing on judicial deposits

On March 20, 2019, the Company filed a Writ of Mandamus seeking the recovery of taxes overpaid in the last five years, following a ruling exempting interest on the rebates due from IRPJ and CSLL.

The ruling on September 24, 2021 has general repercussion effects under Extraordinary Appeal No. 1,063,187, of the Brazilian Federal Supreme Court (STF), which unanimously decided

determined interest accrued on tax rebates from tax overpayments are exempt from IRPJ and CSLL, as transcribed below: "The levy of IRPJ and CSLL on SELIC interest recorded on tax rebates due from overpayments is unconstitutional."

Management analyzed this in light of: (i) ICPC 22 – Uncertainty over Income Tax Treatments; and (ii) CPC 25 – Provisions, Contingent Liabilities and Contingent Assets. Supported by the advice of its legal counsel and tax specialists, it was concluded that under ICPC 22, this matter encompassing income taxes, requires to be assessed to determine if it is "more likely than not" that the tax treatment adopted will be accepted by the tax authorities. In view of the general repercussion nature of the ruling, the recent history of STF rulings and the Company having filed a lawsuit prior to the STF decision, management concluded that it was more likely than not that the Company has the right to this tax credit. Accordingly, a tax asset recoverable was recorded as at September 30, 2021.

This generated the following effects on the statements of income for the third quarter of 2021: (i) financial income of R$2.1 million; and (ii) current income tax and social contribution on net income of R$42.9 million.

Since then the courts have confirmed the right to offset the overpaid tax but not the tax on the interest accrued on the corresponding judicial deposits. As a result, ROMI filed several appeals, now with the Superior Court of Justice (STJ – Topic 504) and a Direct Action of Unconstitutionality No. 7,813, in April 2025 with the National Confederation of Health, which also addressed interest accrued on the corresponding judicial deposits.

In November 2025 a ruling dismissed ADI No. 7,813, which, in conclusion, meant that there is insufficient legal basis to maintain the tax recoverable on judicial deposit interest. Accordingly, under the advice of its legal counsel, management decided, in the fourth quarter of 2025, to write-off the tax credit related to judicial deposit interest with the following impacts on the statements of income for the fourth quarter of 2025: (i) financial expense charge of R$6.8 million; and (ii) current income tax and social contribution charge of R$13.3 million.

As of March 31, 2026, of the balance of "Taxes and contributions recoverable" in non-current assets, R$48,218 is the recoverable tax overpaid (R$47,204 as of December 31, 2025).

As at March 31, 2026, as supported by its legal counsel, management believes it is more likely than not that its position will prevail once examined by the tax authorities.

11 INVESTMENT PROPERTIES

In April 2022, through its subsidiary Rominor Empreendimentos Imobiliários Ltda. ("Rominor Empreendimentos"), the Company launched a gated community development, Vila Romi Residence. Currently, the project is in its final stage and, as of March 31, 2026, has seven lots available for sale.

In September 2025, through its subsidiary Rominor Comércio Empreendimentos e Participações S.A. ("Rominor Comércio"), in partnership with CPR4 Santa Bárbara do Oeste Empreendimento Imobiliário SPE Ltda., the Company launched the real estate development Condomínio Adara Residence, located on Rua Duque de Caxias, in Santa Bárbara d'Oeste, State of São Paulo.

The transaction foresees the sale of the land, at a minimum sales value, in which Rominor Comércio is entitled to 12.5% of the Gross Sales Value (GSV).

The corresponding amount was recognized in the fourth quarter of 2025 under "Other net income" totaling R$12,106 and "Accounts receivable" of R$12,591. The net impact on profit for the year 2025 was R$11,711. The balance of "Accounts receivable" as of March 31, 2026 was R$12,379.

12 PROPERTY, PLANT AND EQUIPMENT

	Parent	Consolidated
At December 31, 2024, net	435,898	520,407
Additions	40,358	40,771
Disposals, net	(11,373)	(11,373)
Depreciation	(13,617)	(14,163)
Foreign exchange difference	-	(5,438)
At March 31, 2025, net	451,266	530,204
Total cost	945,065	1,122,767
Accumulated depreciation	(493,799)	(592,563)
Net balance	451,266	530,204
At December 31, 2025, net	464,443	546,493
Additions	44,055	45,899
Disposals, net	(10,886)	(10,885)
Transfers to rental machines held for sale inventory, net	(14,360)	(14,360)
Depreciation	(15,100)	(16,414)
Foreign exchange difference	-	(5,917)
At March 31, 2026, net	468,152	544,816
Total cost	1,005,144	1,190,741
Accumulated depreciation	(536,992)	(645,925)
Net balance	468,152	544,816

Property, plant and equipment pledged as collateral

Under the financing agreements with the BNDES, the Company pledged as collateral property, plant and equipment of R$77,660 as at March 31, 2026 (R$58,534 as at December 31, 2025). These items refer to land, buildings, facilities, machinery and equipment.

Machine rental business

Machines manufactured by the Company and allocated to the machine rental business, as from third quarter of 2020, totalled R$24,817 at March 31, 2026 (R$18,848 in 2025), and depreciation of R$7,248 (R$5,658 as of March 31, 2025).

The changes in balances were as follows:

	Parent and Consolidated
At January 01, 2025	163,948
Additions	18,848
Depreciation	(5,658)
Machines returned from leasing operations	(9,929)
At March 31, 2025	167,209
At January 01, 2025	194,590
Additions	24,817
Depreciation	(7,248)
Machines returned from leasing operations	(21,349)
At March 31, 2026	190,810

Impairment

For the year ended December 31, 2025, management evaluated each business segment and concluded that:

i) There were no indicators of impairment and, consequently, no need for a provision for impairment of property, plant and equipment and intangible assets.

ii) Burkhardt + Weber Machinery: (Note 13(i)).

iii) Considering the economic performance of the cash-generating unit for the year ended December 31, 2025, Management concluded that, at that date, indicators were present that the asset might have been impaired. Management prepared an appraisal report, with the support of a specialized firm, in order to determine the fair value less costs of disposal of the property, plant and equipment of this segment and compared it with the carrying amount, as disclosed in the note on segment information – consolidated.

For land, buildings and constructions, the fair value less costs of disposal was determined from the market data comparison method using statistical inference, carried out through specialized software, based on data collected from the local real estate market, using appropriate levels of precision and reliability.

To determine the basic unit market value, a survey was conducted in the local real estate market and relevant sources, comparing it with similar properties available for sale or recently transacted, taking into account the specific characteristics of the property under analysis.

With respect to buildings and improvements, the reproduction or replacement cost of similar constructions was considered, based on project specifications or standard official costs, including adjustments for additions or reductions, as well as the

respective depreciation, considering the state of conservation observed during technical inspections.

For determining the value of the buildings, the materials used, construction standards and their specific characteristics were considered. All information contained in the appraisal reports complies with ABNT standard NBR 14.653.

Management did not identify significant changes in the assumptions used in the impairment test performed in the prior year and will perform a new test by December 31, 2026.

Management concluded that the property, plant and equipment is recoverable and that there is no need to recognize an impairment provision for this segment as of December 31, 2025.

13 INTANGIBLE ASSETS

	Parent	Consolidated
At December 31, 2024, net	337	49,086
Amortization	(75)	(2,678)
At March 31, 2025, net	262	46,408
Carrying amount as of December 31, 2025, net	139	45,913
Additions	35	679
Amortization	(63)	(778)
Foreign exchange variation, net	-	(3,314)
Carrying amount as of March 31, 2026, net	111	42,500

On December 22, 2011, the Company acquired all of the shares of B+W (Burkhardt + Weber Fertigungssysteme GmbH) through its direct subsidiary Romi Europa GmbH. Accordingly, at the acquisition date, the Company carried out the measurement and allocation of the purchase price, taking into account the following nature and characteristics:

(a) Technology: refers to the know-how related to technologically feasible products and processes to promote competitive advantages through product quality and efficiency, amortized from 15 to 20 years.

(b) Portfolio of customers: refers to customer sales orders outstanding as at the acquisition date, fully amortized.

(c) Customer relationship: refers to contractual rights from: (i) customer relationships; (ii) prospects for new business, amortized over 20 years.

(d) Trademarks: refers to the rights of use of the trademark B+W (Burkhardt + Weber Fertigungssysteme), which is related to high-tech products, without a defined amortization period.

For the year ended December 31, 2025, Management assessed each business segment through an impairment test and concluded that there were no indicators of impairment of property, plant and equipment and intangible assets.

Additionally, Management did not identify significant changes in the assumptions used in the impairment test performed from the prior year and will perform a new test by December 31, 2026.

14 BORROWINGS

	Parent				Consolidated
	Domestic currency	Foreign currency	Total	Domestic currency	Foreign currency	Total
Balance at December 31, 2024	202,966	126,358	329,324	202,966	261,441	464,407
New borrowings (a) (b)	-	28,844	28,844	-	28,844	28,844
Payment of principal	(3,877)	(46,618)	(50,495)	(3,877)	(76,884)	(80,761)
Payment of interest	(3,041)	(1,680)	(4,721)	(3,041)	(2,110)	(5,151)
Foreign exchange and charges	-	(6,670)	(6,670)	-	(10,742)	(10,742)
Interest accrued	3,094	1,313	4,407	3,094	1,722	4,816
Balance at March 31, 2025	199,142	101,548	300,690	199,142	202,271	401,413
Current	16,635	1,957	18,593	16,635	58,442	75,077
Noncurrent	182,507	99,590	282,097	182,507	143,829	326,336
	199,142	101,548	300,690	199,142	202,271	401,413
Balance at December 31, 2025	377,923	177,929	555,852	377,923	233,359	611,282
Payment of principal	(3,877)	(26,439)	(30,316)	(3,877)	(29,818)	(33,695)
Payment of interest	(2,926)	(6,011)	(8,937)	(2,926)	(6,067)	(8,993)
Foreign exchange and charges	-	(11,023)	(11,023)	-	(20,847)	(20,847)
Interest accrued	2,776	3,425	6,201	2,776	3,636	6,412
Change in revolving credit (net)	-	-	-	-	1,470	1,470
Balance at March 31, 2026	373,896	137,881	511,777	373,896	181,733	555,629
Current	58,546	43,530	102,076	58,546	85,331	143,877
Noncurrent	315,350	94,351	409,701	315,350	96,402	411,752
	373,896	137,881	511,777	373,896	181,733	555,629

The maturities of noncurrent liabilities at March 31, 2026 are as follows:

	Parent	Consolidated
2027 (9 months)	166,127	168,061
2028	89,933	90,049
2029	85,760	85,760
2030 onwards	67,881	67,882
Total	409,701	411,752

Covenants

The Company obtains financing from both private and public banks. The BNDES financing arrangements contain covenants.

(i) On April 28, 2020, the Company executed with BNDES an Exim Pre-Shipment Financing Facility;
(ii) On March 29, 2022, the Company executed with BNDES an Exim Post-Shipment Financing Facility (Supplier Credit type);
(iii) In December 2022, the Company executed with BNDES an Exim Pre-Shipment Financing Facility for 4.0 accredited goods.
(iv) On December 4, 2025, the contracting of BNDES financing under the "Brasil Soberano Crédito Emergencial - Giro Diversificação" program was authorized.

The three agreements contain covenants, namely: (i) Based on the audited/ reviewed consolidated financial statements: Ratio (Net Debt/EBITDA) must be equal to or less than 3.75, determined based on 12 months year-to-date.

As at March 31, 2026, the Company was in compliance with all covenants.

15 FINAME MANUFACTURER FINANCING

	Parent and Consolidated
FINAME manufacturer financing	391,077
Balance at December 31, 2024	44,774
New borrowing	(42,092)
Payment of principal	(1,516)
Payment of interest
Foreign exchange variation and charges	913
Interest accrued	393,156
Balance at March 31, 2025	391,077
Current
FINAME manufacturer financing	214,852
Noncurrent
FINAME manufacturer financing	178,304
	393,156
FINAME manufacturer financing	410,184
Balance at December 31, 2025	20,681
New borrowing	(41,375)
Payment of principal	(3,988)
Payment of interest
Foreign exchange variation and charges	118
Interest accrued	385,620
Balance at March 31, 2026
Current	151,105
FINAME manufacturer financing
Noncurrent	234,515
FINAME manufacturer financing	385,620
	410,184

The FINAME manufacturing financing agreements are guaranteed by promissory notes and sureties, the main guarantor being the subsidiary Rominor. The "Onlending of FINAME manufacturer financing" (Note 5), are loans directly linked to sales to specific customers. The contractual terms specify the amounts, charges and periods financed under the programs which are fully on-lent to the financed customers; amounts are received monthly reducing "Amounts receivable - onlending of FINAME manufacturer financing" to repay the related financing agreements. Although the Company acts as an agent for the financing, it remains as the main debtor to this transaction.

The difference between the "FINAME manufacturer financing" balance and "Onlending of FINAME manufacturer financing" of R$25,864 as at March 31, 2026 (R$23,871 as at December 31, 2025) refers to past-due trade notes (renegotiations in progress) and FINAME transactions not yet released by the agent bank. Management believes that there are no risks of non-realization of these receivables, over and above the allowance already provisioned, since the amounts are collateralized by the underlying machinery financed.

The noncurrent maturities of the FINAME manufacturer financing as at March 31, 2026 were as follows:

	Parent and Consolidated
2027	85,965
2028	90,557
2029	43,900
2030 onwards	14,093
Total	234,515

16 PROVISION FOR TAX, LABOR AND CIVIL RISKS

Management, under the advice of its legal counsel, classified the following risks of loss from legal proceedings as being probable:

Legal proceedings classified as probable risk of losses and legal obligations for which the constitutionality are being challenged at court, are covered by a provision. Changes in the provision for the period ended March 31, 2026 were as follows:

	12/31/2025	Additions	Utilizations/ reversals	Accruals	03/31/2026
Tax	143	-	-	-	143
Civil	3,070	-	(2)	93	3,161
Labor	5,232	679	(758)	364	5,517
Total Parent	8,445	679	(760)	457	8,821
Lawsuits in subsidiaries	1,710	-		(267)	1,443
Total Consolidated	10,155	679	(760)	190	10,264

As at March 31, 2026, the main legal proceedings classified by management, under the advice of its legal counsel, as probable losses or as legal obligation, are as follows:

(a) Civil proceedings

These refer to civil proceedings in which the Company is the defendant related mainly to the claims for: (i) revision/termination of contracts; (ii) damages; and (iii) annulment of protest of notes with losses and damages, among others.

(b) Labor claims

The Company has recorded a provision for contingencies for labor claims in which it is the defendant, including: (i) differences in overtime and related effects; (ii) health hazard premium/hazardous duty premium; (iii) damages for work-related accident/disease; and (iv) joint obligor liability for outsourced companies, among others.

(c) Ongoing tax proceedings

On August 31, 2021, the Company deposited in court R$ 10,072 (with accrued interest totaling R$ 14,870) to March 31, 2026, in a lawsuit to exclude ICMS from the PIS and COFINS tax bases. Although a final and unappealable decision was rendered on February 21, 2019, on September 2, 2020, the Brazilian Federal Revenue Office further examined the Declaration of Federal Tax Debts and Credits (DCTF) for PIS and COFINS levied on ICMS, requiring the presentation of various accounting documents.

The Federal Revenue Office alleged that the PIS and COFINS should have been calculated based on ICMS displayed on the invoices for sale of goods and services and issued a demand for the differences from such of these amounts.

As of March 31, 2026, management, under the advice of legal counsel, this case was classified the case as a possible risk of loss.

For the period ended March 31, 2026, Management reassessed the matter and concluded that there are no facts or circumstances that would change this conclusion.

(d) Judicial deposits

Judicial deposits total R$19,971 as at March 31, 2026 (December 31, 2025 - R$19,549), classified in non-current assets, principally for the lawsuits in item (c) above.

(e) Proceedings classified as possible risk of loss

Cases classified as possible risk of a tax, civil and labor nature are similar to those described above. Management believes that the outcome of the ongoing cases will not result in cash outflows in amounts exceeding those recorded in provisions.

The more significant cases are described below:

(i) IRPJ and CSLL on Interest on Capital: This refers to a tax assessment for 2019 issued by the Brazilian Federal Revenue Service alleging that the calculation of the maximum distribution of deductible Interest on Capital had been exceeded due to inclusion of undistributed profit bases from prior years.

Management, under the advice of its legal counsel, revised in 2025 the prognosis to "more likely than not to be accepted by the tax authorities," supported by precedents of the Superior Court of Justice (STJ), namely: (i) Special Appeal (REsp) No. 1,086,752; (ii) REsp No. 1,955,120; (iii) REsp No. 1,946,363; (iv) Interlocutory Appeal in Special Appeal (AREsp) No. 1,790,130; (v) REsp No. 1,941,263; (vi) REsp No. 1,944,892; and (vii) REsp No. 1,978,515.

Although a loss in the administrative court is likely possible, in the court of last resort and based on the legal precedents above, the risk of a future cash disbursement is considered remote. The updated tax credit under discussion is R$21,352 and is under an administrative court appeal pending judgment.

Supported by its legal advisors, management believes it is more likely than not that the tax authorities will accept this treatment.

(ii) Excess IRPJ and CSLL on Interest on Capital – This refers to a tax assessment issued by the Brazilian Federal Revenue Service alleging that the calculation of the maximum distribution of deductible Interest on Capital had been exceeded due to inclusion of undistributed profit bases from prior years, in the 1st, 3rd and 4th quarters of 2020.

Although a loss in the administrative court is likely possible, in the court of last resort and based on the legal precedents above, the risk of a future cash disbursement is considered

remote. The updated tax credit under discussion is R$76,073 and is under an administrative court appeal pending judgment.

Supported by its legal advisors, management believes it is more likely than not that the tax authorities will accept this treatment.

17 INCOME TAX AND SOCIAL CONTRIBUTION

Income tax is calculated at the rate of 15% on the taxable profits plus a 10% surtax on taxable profit exceeding R$240. Social contribution is calculated at the rate of 9% on taxable profits. However, Rominor Comércio and Rominor Empreendimentos pay income tax and social contribution based on the presumed taxable income method. Subsidiaries outside Brazil follow local tax jurisdiction regulations.

A reconciliation from the statutory to the effective tax rates is as follows:

	Parent			Consolidated
	2026	2025	2026	2025
Profit before income tax and social contribution	1,124	7,657	3,123	6,921
Combined statutory rate (income tax and social contribution)	34%	34%	34%	34%
Income tax and social contribution - nominal expense	(382)	(2,603)	(1,061)	(2,353)
Interest on capital benefit	-	5,702	-	5,702
Exemption of tax on SELIC interest from rebates	355	441	355	441
Research and development ("Lei do Bem" - Law 11,196/05)	398	1,174	398	1,174
Equity in results of subsidiaries	959	(1,861)	-	-
Deferred income tax assets not recorded in subsidiaries	-	-	(2,362)	(2,194)
Management profit sharing	(111)	(485)	(111)	(485)
Difference of offshore rate and/or tax regime	-	-	2,017	933
Other, net	(11)	(49)	6	(51)
Income tax and social contribution benefit (expense)	1,207	2,319	(758)	3,167
Current	-	-	(1,927)	(1,578)
Deferred	1,207	2,319	1,169	4,745
Total	1,207	2,319	(758)	3,167
Effective combined tax rate	-107%	-30%	24%	-46%

The differences between the individual and consolidated financial statements mainly reflect the differences between the pretax accounting profit and presumed profit tax regimes. These arise from Rominor Comércio, Rominor Empreendimentos and Prodz which are subject to the presumed profit regime.

Other than for B+W, no deferred tax assets were recognized for subsidiaries, based on Management's assessment of their recoverability.

The changes in deferred tax assets and liabilities balances are presented as follows:

	Assets			Liabilities
	Parent	Consolidated	Parent	Consolidated
At December 31, 2025	16,252	25,852	-	38,731
Additions	2,405	1,319	-	-
Realization	(1,197)	(1,197)	-	(1,047)
Foreign exchange differences	-		-	(1,874)
At March 31, 2026	17,460	25,974	-	35,810

18 EQUITY

Share capital

As at March 31, 2026, the Company's subscribed and paid-up capital of R$988,470 (R$988,470 as at December 31, 2025) is represented by 93,170,747 book-entry, registered common shares, without par value (93,170,747 as at December 31, 2025).

Profit reserves

a) Legal reserve

As required by Article 193 of Law 6,404/76, annual appropriations are made based on 5% of the profit for the year, limited to 20% of the capital balance.

b) Dividends and interest on capital

As at March 31, 2026, no distributions had been approved.

Earnings per share

Basic earnings per share are calculated by dividing the profit attributable to shareholders of the Parent Company by the weighted average number of outstanding common shares in the year, excluding common shares purchased by the parent and held as treasury shares.

Diluted earnings per share are calculated by adjusting the profit attributable to shareholders and the weighted average number of common shares outstanding, taking into account the effects of all instruments potentially convertible into common shares, such as options, subscription warrants or other equity instruments that may generate dilution.

	03/31/2026	03/31/2025
Profit attributed to the Parent Company's shareholders	2,331	9,976
Weighted average number of shares outstanding	93,171	93,171
Basic and diluted earnings per share – R$	0.03	0.11

In the year presented, basic and diluted earnings per share are the same since the Company does not have any financial instruments or contracts that could have a dilutive effect on earnings per share.

19 SEGMENT REPORTING - CONSOLIDATED

The Company manages its operations through three business units, being the basis for reporting its primary segment information: ROMI Machines, Burkhardt + Weber Machines, and Rough and Machined Cast Iron Parts.

The ROMI Machines Business Unit comprises the Machine Tools lines (Conventional Lathes, CNC – Computer Numerical Control Lathes, Machining Centers, Vertical Lathes, Heavy and Extra-Heavy Horizontal Lathes, Turning Centers and Boring Machines) and Plastic Processing Machines (plastic injection molding machines with clamping force ranging from 70 to 1,500 tons and blow molding machines for parts up to 100 liters).

The Burkhardt + Weber Machines Unit, whose products are manufactured by the German subsidiary, focuses on large horizontal machining centers and machines for special applications, with 4 and 5 axes, featuring high precision and enhances productivity, serving industrial sectors such as automotive, defense, construction and mining, energy, among others.

The Rough and Machined Cast Iron Parts Business Unit has the capacity to produce approximately 50,000 tons per year of gray, nodular or vermicular cast iron parts, with individual weights of up to 40,000 kg.

Although the Rough and Machined Cast Iron Parts Business Unit recorded an operating loss, the Company concluded that there are no indications requiring the recognition of a provision for impairment (Note 12).

The information for the period ended March 31, 2026 has been prepared and is presented on a comparative basis with the period ended March 31, 2025, in accordance with the Company's segments:

03/31/2026

	Romi Machinery	Burkhardt + Weber Machinery	Cast and machined products	Other	Eliminations between segments	Consolidated
Net operating revenue	121,103	64,919	34,949	-	-	220,971
Cost of sales and services	(65711)	(43,987)	(55,866)	-	-	(165,563)
Transfers remitted	1,080	-	11,612	-	(12,692)	-
Transfers received	(11,612)	-	(1,080)	-	12,692	-
Gross profit (loss)	44,861	20,932	(10,385)	-	-	55,408
Operating (expenses) income:
Selling expenses	(18,571)	(9,164)	(666)	-	-	(28,401)
General and administrative expenses	(14,935)	(8,500)	(4,475)	-	-	(27,910)
Research and development	(6,462)	-	(1,408)	-	-	(7,870)
Management fees	(1,904)	-	(859)	-	-	(2,763)
Other operating income, net	1,707	-	-	(15)	-	1,692
Operating profit (loss) before finance income (costs)	4,695	3,268	(17,792)	(15)		(9,844)
Inventories	447,915	185,411	86,120	-	-	719,447
Depreciation and amortization	11,186	1,763	4,243	-	-	17,192
Property, plant and equipment, net	311,326	67,303	166,188	-	-	544,816
Intangible assets	111	42,389	-	-	-	42,500

03/31/2025

	Europe	Latin America	North America	Africa and Asia	Total
Net operating revenue per geographical region	19,899	156,537	38,615	5,920	220,971
	Romi Machinery	Burkhardt + Weber Machinery	Cast and machined products	Other	Eliminations between segments
---	---	---	---	---	---
Net operating revenue	155,870	73,277	43,948	-	-
Cost of sales and services	(68,739)	(63,365)	(74,317)	-	-
Transfers remitted	661	-	17,542	-	(18,203)
Transfers received	(17,542)	-	(661)	-	18,203
Gross profit (loss)	70,249	9,912	(13,487)	-	-
Operating (expenses) income:
Selling expenses	(20,754)	(6,371)	(1,556)	-	-
General and administrative expenses	(14,399)	(7,600)	(4,388)	-	-
Research and development	(6,324)	-	(1,394)	-	-
Management fees	(2,576)	-	(1,334)	-	-
Other operating income, net	1,153	-	-	276	-
Operating profit (loss) before finance income (costs)	27,350	(4,059)	(22,160)	276
Inventories	499,672	160,450	73,344	-	-
Depreciation and amortization	10,946	1,740	4,155	-	-
Property, plant and equipment, net	292,404	69,827	143,686	-	-
Intangible assets	262	46,146	1	-	-

	Europe	Latin America	North America	Africa and Asia	Total
Net operating revenue per geographical region	30,165	200,649	4,926	37,355	273,095

20 FUTURE COMMITMENTS

The Company entered into a power purchase agreement for the next three years, with Auren Energia for 2026, and for the subsequent period with CTG Brasil, through December 31, 2028. The annually adjusted amounts are indexed by the Broad Consumer Price Index (IPCA):

Year of supply	AMOUNT
2026	8,669
2027 onwards	19,969
	28,638

Management believes that these agreements are compatible with the electricity requirements for the contracted period.

21 APPROVAL OF THE INTERIM FINANCIAL INFORMATION

The interim financial information was approved for issuance by the Board of Directors on April 14, 2026.

* * *

AI assistant

ROMI S.A. — Earnings Release 2026

53163_rns_2026-05-29_9375f7bc-45af-473e-b419-cc6c99bbbe42.pdf

1Q26 Earnings Release

Summary

Message from Management

Santa Bárbara d'Oeste – São Paulo, April 14, 2026

Highlights

Adjusted EBITDA

Order Intake

Order Backlog

Other Highlights

Corporate Profile

Current Economic Scenario

Industrial Entrepreneur Confidence Index – ICEI

Average Installed Capacity Utilization (UCI)

Market

Order Intake

Order Backlog

Net Operating Revenue by Business Unit

ROMI MACHINES

BURKHARDT+WEBER MACHINES

ROUGH AND MACHINED CAST IRON PARTS

Net Operating Revenue per Geographical Region

Gross and Operating Margins

Quarter

Quarter

ROMI MACHINES

BURKHARDT+WEBER MACHINES

ROUGH AND MACHINED CAST IRON PARTS

EBITDA and EBITDA Margin

Adjusted Profit for the Period (*)

Evolution of Net Cash (Debt) Position

Financial Position

Capital Markets

Share Performance ROMI3 x Ibovespa

Consolidated Balance Sheet

Consolidated Income Statement

Attachment I – Income Statement by Business Unit

Burkhardt + Weber Income

Statement

ROMI S.A.

PUBLICLY-HELD COMPANY

OFFICERS' DECLARATION ON THE FINANCIAL STATEMENTS

ROMI S.A.

OFFICERS' DECLARATION ON THE INDEPENDENT AUDITOR'S REPORT

Romi S.A.

Report on review of quarterly information

Introduction

Scope of review

Conclusion

Other matters - Statements of value added

Contents

Company information

Individual financial statements

Statement of changes in shareholders' equity

Consolidated financial statements

Statement of changes in shareholders' equity

Company information / Share capital

Individual financial statements / Balance sheet – Assets

(In thousands of reais)

Individual financial statements / Balance sheet – Liabilities

(In thousands of reais)

Individual financial statements / Statement of income

Individual financial statements / Statement of comprehensive income

Individual financial statements / Statement of cash flows (Indirect method)

Individual financial statements / Statement of value added

Consolidated financial statements / Balance sheet – Assets

Individual financial statements / Balance sheet – Liabilities

Consolidated financial statements / Statement of income

Consolidated financial statements / Statement of comprehensive income

Consolidated financial statements / Statement of cash flows (Indirect method)

Consolidated financial statements / Statement of changes in shareholders' equity – 01/01/2026–03/31/2026

Consolidated financial statements / Statement of changes in shareholders' equity – 01/01/2025–03/31/2025

Consolidated financial statements / Statement of value added

1 GENERAL INFORMATION

2 BASIS OF PREPARATION AND MATERIAL ACCOUNTING POLICIES

(a) Notes included in the financial statements for the year ended December 31, 2025 not included in this quarterly information

3 CASH AND CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS

4 TRADE ACCOUNTS RECEIVABLE AND PRODZ FINANCING

ROMI S.A. Earnings Release 2026