Iguatemi S A : Dados Econômico-Financeiros

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

Iguatemi S.A. and Subsidiaries

Report on Review of Individual and Consolidated Interim Financial Information for the Quarter Ended September 30, 2022

Deloitte Touche Tohmatsu Auditores Independentes Ltda.

Deloitte Touche Tohmatsu

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Fax: + 55 (11) 5181‐2911

www.deloitte.com.br

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

REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION

To the Management and Shareholders of

Iguatemi S.A. and Subsidiaries

Introduction

We have reviewed the accompanying individual and consolidated interim financial information of Iguatemi S.A. and subsidiaries ("Company"), included in the Interim Financial Information Form (ITR), for the quarter ended September 30, 2022, which comprises the individual and consolidated balance sheet as at September 30, 2022 and the related individual and consolidated statements of profit and loss and of comprehensive income for the three‐ and nine‐month periods then ended, and of changes in equity and of cash flows for the nine‐month period then ended, including the explanatory notes.

Management is responsible for the preparation of the individual and consolidated interim financial information in accordance with technical pronouncement CPC 21 (R1) and international standard IAS 34 ‐ Interim Financial Reporting, issued by the International Accounting Standards Board ‐ IASB, as well as for the presentation of such information in accordance with the standards issued by the Brazilian Securities and Exchange Commission (CVM), applicable to the preparation of ITR. Our responsibility is to express a conclusion on this individual and consolidated interim financial information based on our review.

Scope of review

We conducted our review in accordance with Brazilian and international standards on review of interim financial information (NBC TR 2410 and ISRE 2410 ‐ Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim financial 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 the 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 on the individual and consolidated interim financial information

Based on our review, nothing has come to our attention that causes us to believe that the accompanying individual and consolidated interim financial information included in the interim financial information referred to above was not prepared, in all material respects, in accordance with technical pronouncement CPC 21 (R1) and international standard IAS 34, applicable to the preparation of ITR, and presented in accordance with the standards issued by the CVM.

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© 2022. For information, contact Deloitte Global.

Other matters

Statements of value added

The interim financial information referred to above includes the individual and consolidated statements of value added (DVA) for the nine‐month period ended September 30, 2022, prepared under the responsibility of the Company's Executive Board and disclosed as supplemental information for purposes of the international standard IAS 34. These statements were subject to review procedures performed together with the review of the ITR to reach a conclusion on whether they are reconciled with the interim financial information and accounting records, as applicable, and whether their form and content are in accordance with the criteria set out in technical pronouncement CPC 09 ‐ Statement of Value Added. Based on our review, nothing has come to our attention that causes us to believe that this DVA was not prepared, in all material respects, in accordance with such technical pronouncement and consistently with the individual and consolidated interim financial information taken as a whole.

Corresponding figures audited and reviewed by other independent auditors

The corresponding figures in the individual and consolidated balance sheets as at December 31, 2021, presented for purposes of comparison, were previously audited by other independent auditors who issued an unmodified audit report thereon, dated March 15, 2022.

The corresponding figures in the individual and consolidated statements of profit and loss and of comprehensive income for the three‐ and nine‐month periods ended September 30, 2021, and in the individual and consolidated statements of changes in equity, of cash flows and of value added for the nine‐month period then ended, presented for purposes of comparison, originally prepared before the reclassifications described in note 2.3 to the individual and consolidated interim financial information, were also reviewed by other independent auditors, who issued an unmodified review report dated November 10, 2021. These reclassifications were not reviewed by us nor other independent auditors. We were not engaged to review or apply audit procedures on these corresponding figures or these reclassifications and, therefore, we do not issue any form of assurance thereon.

The accompanying individual and consolidated interim financial information has been translated into English for the convenience of readers outside Brazil.

São Paulo, November 8, 2022

DELOITTE TOUCHE TOHMATSU	Ribas Gomes Simões
Auditores Independentes Ltda.	Engagement Partner

2022SP018082
© 2022. For information, contact Deloitte Global.	2

ITR - Interim Financial Information - 09/30/2022 - IGUATEMI S.A.	Version: 1
Contents
Company Information
Shareholding Structure	1
Shareholding Structure
Balance Sheet - Assets	2
Balance Sheet - Liabilities	3
Statement of Profit and Loss	4
Statement of Comprehensive Income	5
Statement of Cash Flows (Indirect Method)	6
Statement of Changes in Equity
Statement of Changes in Equity - 01/01/2022 to 09/30/2022	7
Statement of Changes in Equity - 01/01/2021 to 09/30/2021	8
Statement of Value Added	9
Consolidated Financial Statements
Balance Sheet - Assets	10
Balance Sheet - Liabilities	11
Statement of Profit and Loss	13
Statement of Comprehensive Income	14
Statement of Cash Flows (Indirect Method)	15
Statement of Changes in Equity
Statement of Changes in Equity - 01/01/2022 to 09/30/2022	17
Statement of Changes in Equity - 01/01/2021 to 09/30/2021	18
Statement of Value Added	19
Comment on Performance	20
Notes to the Interim Financial Information	37
Comments on the Behavior of Business Projections
Opinions and Representations
Opinion of the Supervisory Board or Similar Body	65
Management's Statement on the Interim Financial Information	66
Management's Statement on the Independent Auditor's Report	67

ITR - Interim Financial Information - 09/30/2022 - IGUATEMI S.A.

Company Information / Shareholding Structure

Number of shares	Current quarter
(Unit)	09/30/2022
Paid-in capital
Common shares	797,612,750
Preferred shares	435,494,160
Total	1,233,106,910
Treasury shares
Common shares	120,419
Preferred shares	207,426
Total	327,845

Version: 1

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