FAQ

Grupo Petz Cobasi shares are traded on B3 S.A. – Brasil, Bolsa, Balcão under the ticker “AUAU3”, listed on the Novo Mercado, the highest level of corporate governance practices in Brazil. Quotes for AUAU3 shares can be tracked under the “Quotes and Charts” section of the Company’s Investor Relations website or directly on B3’s website.

All shares traded by Grupo Petz Cobasi are common shares (ON) and entitle their holders to the following rights:

• Each common share entitles its holder to one vote at General Shareholders’ Meetings, where resolutions will be passed in accordance with applicable law; and

• Shareholders are entitled to a mandatory non-cumulative minimum annual dividend of 25% (twenty-five percent) of net income for the fiscal year, pursuant to Article 202 of the Brazilian Corporation Law.

All other rights guaranteed to common shares are assured pursuant to the Novo Mercado Listing Rules, the Company’s Bylaws, and the Brazilian Corporation Law.

Corporate Governance is the set of practices that aim to optimize a company’s performance by protecting all stakeholders, such as investors, employees and creditors, facilitating access to capital. Corporate Governance practices applied to the capital market mainly involve: transparency, equal shareholder treatment and accountability, contributing to the company’s perpetuity.

The Novo Mercado is a special segment of the B3 stock market, exclusively for companies that meet minimum requirements and accept the differentiated “Corporate Governance” rules. The items below summarize the key points that characterize the Novo Mercado and are applicable to the Company:

• Share capital divided exclusively in common shares;

• Maintenance of a free float of at least 25% of the Company’s share capital (or 15% if the average daily trading volume exceeds R$ 25 million);

• 100% Tag-Along rights in the event of a change of control, ensuring minority shareholders the right to sell their shares under the same terms and price paid to the controlling shareholder;

• Board of Directors composed of at least five members, of whom at least two or 20% (whichever is higher) must be independent directors, all with a unified term of office of no more than two years, with re-election permitted;

• Mandatory disclosure of material facts, earnings releases, and dividend notices (via shareholder notices or market announcements);

• Disclosure of the corporate events calendar for the following calendar year by December 10 of each year;

• De-listing from Novo Mercado or deregistration as a public company conditioned upon a public tender offer (OPA) by the controlling shareholder or the Company, based on economic value assessed in a valuation report prepared by a specialized firm, subject to acceptance by the majority of free float holders; and

• Adhesion by the Company, its controlling shareholders, other shareholders, administrators and members of the Fiscal Council, to the B3 Market Arbitration Chamber.

Before choosing a brokerage firm, we suggest that investors study the topic on B3’s website. The better informed you are regarding the company’s performance, operating sector, and business risks, the better your investment decision will be. To assist beginners, the São Paulo Stock Exchange offers courses on the stock market.
Click the link to learn more: Online and classroom courses

Afterwards, the next step is to look for a Securities Broker, which has professionals focused on market analysis, sectors and companies, who can support your decision-making process for the purchase and sale of certain shares. To that end, investors must be clients of a B3 licensed brokerage company equipped with a home broker system, which allows trading stocks on the Internet.

The Company’s Investor Relations team can be contacted via message through the Contact IR form on our website or by e-mail at: ri@petzcobasi.com.br.

As disclosed in the Material Fact on December 15, 2025, the business combination between Petz and Cobasi was carried out through a corporate reorganization that ultimately unified the shareholder bases of both companies through the merger of Petz into Cobasi. The resulting equity participation was 52.6% for Petz shareholders and 47.4% for Cobasi shareholders.

The last trading day for Petz shares under the ticker PETZ3 was January 2, 2026 (the transaction closing date). Consequently, the ticker “PETZ3” was discontinued, and starting January 5, 2026, all shares issued by Grupo Petz Cobasi began trading on B3 under the new ticker AUAU3.

The shares of the combined company (AUAU3) were credited to Petz shareholders at the close of business on January 7, 2026, into their respective accounts held at intermediary institutions.

The share exchange ratio was 1:1, meaning that a shareholder who held 100 Petz shares received 100 shares of the new combined company.

In accordance with B3’s operational guidelines, the opening price of AUAU3 on January 5, 2026, corresponded to the closing price of PETZ3 on the previous trading day, deducted by the Cash Component of R$ 0.71.

We emphasize that, as communicated by the Exchange, there was no loss of equity value, but rather a value recomposition. Based on PETZ3’s closing price of R$ 4.39 on January 2, 2026, shareholders received one redeemable preferred share (Cash Component) valued at R$ 0.71, which was paid on January 23, 2026, and one common share valued at R$ 3.68.

Please note that the opening price served as a baseline reference established by B3, and the active trading of the asset on the market is subject to free market negotiation.

The Cash Component was paid on January 23, 2026, to shareholders registered as holders in Petz’s records at the close of trading on January 2, 2026, respecting the scheduled deadline of up to 15 business days from closing.

On the payment date, the Company credited the Cash Component due to each shareholder proportionally to the number of common shares held on the Closing Date (January 2, 2026), in accordance with the banking details provided to Itaú Corretora de Valores S.A.. For shareholders whose registration records lacked as Taxpayer Identification Number or Bank/Agency/Account details, account updates were required within the timelines set by the Registrar to receive payment. Shareholders whose shares were held with custody service providers (brokerages) had their amounts credited according to the procedures adopted by those depositary institutions.

The Company further clarifies that, due to the corporate reorganization involving the merger of Petz shares, B3 S.A. – Brasil, Bolsa, Balcão set the reference opening price for AUAU3 shares on January 5, 2026, as the closing price of PETZ3 on January 2, 2026, deducted by R$ 0.71 per share corresponding to the Cash Component.

The methodology adopted by B3 aimed to preserve the total financial value of investors holding PETZ3 shares at the end of trading on January 2, 2026. Thus, the difference between the closing price on that date and the reference opening price on January 5, 2026, resulted solely from the deduction of the Cash Component. Throughout the trading session on January 5, 2026, AUAU3 shares traded normally in line with market dynamics.

Yes, the new common shares of Grupo Petz Cobasi carry the exact same rights as the common shares previously issued by Petz.

Under applicable legislation and regulations, the Company was responsible for withholding and paying Withholding Income Tax (IRRF) on capital gains, if any, owed by Non-Resident Investors (INRs) as a result of the Transaction.

The calculation base for IRRF was the INR’s capital gain, corresponding to the positive difference, if any, between (i) the value per share attributed in the share exchange ratio under the Transaction; and (ii) the acquisition cost of Petz shares held by each INR.

IRRF was withheld and paid by the Company in accordance with legal and regulatory standards applicable to each class of INR, subject to progressive rates ranging from 15% to 22.5%, or a 25% flat rate for shareholders residing in tax havens / favored tax jurisdictions (i.e., jurisdictions that do not tax income or tax it at a rate below 17%, or whose internal legislation restricts access to corporate ownership information).

Grupo Petz Cobasi and Cobasi confirm that all regulatory requirements, operational deadlines, and tax procedures were fully met and concluded. To enable calculation, INRs and their Custody Agents were required to submit supporting documentation of acquisition costs (such as brokerage notes or custodian statements) by the deadline of January 9, 2026, at 18:00 (BRT).

The Company utilized the information provided by INRs (directly or through their custody agents) to calculate capital gains, with the INR being solely responsible for the accuracy and completeness of such documents. For INRs who failed to submit proof within the deadline or provided incomplete information, the Company, in strict compliance with tax law and its obligations as a withholding agent, assigned an acquisition cost equal to zero for the calculation base, in accordance with Brazilian Federal Revenue Service regulations.