CSU Digital S A : ITR 2Q23

(A free translation of the original in Portuguese)

CSU Digital S.A.

Quarterly Information (ITR) at June 30, 2023

and independent auditor's report

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CSU Digital S.A.

Quarterly Information (ITR)

At June 30, 2023

Index

Capital	3
Balance sheet	4
Statement of income	6
Statement of comprehensive income	7
Statement of cash flows	8
Statement of changes in equity	9
Statement of value added	10
Management Report	11
Notes to the financial statements	43
Other Information	75
Independent auditor's report on review of Quarterly Information (ITR)	76
Opinion of the Audit Committee	78
Officers' statement on the financial statements	79
Officers' statement on the independent auditor's report	80

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(A free translation of the original in Portuguese)

Quarterly Information (ITR) - 06/30/2023- CSU Digital S.A.

Company information/Capital

SHAREHOLDERS	# SHARES
(Thousand)	06/30/2023
Paid-in Capital
Ordinary	41,800
Preferenciais	0
Total	41,800
Treasury shares
Ordinary	564
Preferenciais	0
Total	564

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(A free translation of the original in Portuguese)

Quarterly Information (ITR) - 06/30/2023- CSU Digital S.A.

Quarterly Information (ITR) /balance sheet - assets

(R$ thousand)

1 - Code	2 - Description	Current quarter	Prior year
		06/30/2023	12/31/2022
1	Total Assets	597,810	607,219
1.01	Current assets	157,508	182,482
1.01.01	Cash and Cash Equivalent	67,044	86,455
1.01.03	Trade receivable	70,548	76,312
1.01.03.01	Customers	70,548	76,312
1.01.04	Inventories	2,923	3,588
1.01.06	Securities	7,124	5,455
1.01.06.01	Current securities	7,124	5,455
1.01.06.01.01	Income tax and social contribution	5,956	5,158
1.01.06.01.02	Other taxes to offset	1,168	297
1.01.08	Other current assets	9,869	10,672
1.01.08.03	Others	9,869	10,672
1.02	Non-current assets	440,302	424,737
1.02.01	Long-term assets	9,498	13,065
1.02.01.07	Taxes recoverable	3,302	3,937
1.02.01.07.02	Taxes to offset	3,302	3,937
1.02.01.10	Other non-current assets	6,196	9,128
1.02.01.10.03	Judicial deposits	4,959	6,853
1.02.01.10.04	Others	1,237	2,275
1.02.02	Investments	32,374	31,097
1.02.02.01	Investment Properties	32,374	31,097
1.02.02.01.04	Other Investments	32,374	31,097
1.02.03	Fixed assets	94,570	91,894
1.02.03.01	Fixed assets in operation	15,899	15,262
1.02.03.01.01	Fixed assets in operation	15,899	15,262
1.02.03.02	Right of use leased assets	78,671	76,632
1.02.04	Intangibles	303,860	288,681
1.02.04.01	Intangibles	303,860	288,681
1.02.04.01.02	Computerized systems	277,965	262,786
1.02.04.01.03	Goodwill (indefinite lived asset)	25,895	25,895

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(A free translation of the original in Portuguese)

Quarterly Information (ITR) - 06/30/2023- CSU Digital S.A.

Quarterly Information (ITR) /balance sheet - liabilities and equity

(R$ thousand)

		Current quarter	Prior year
1 - Code	2 - Description	06/30/2023	12/31/2022
2	Total Liabilities	597,810	607,219
2.01	Current Liabilities	133,033	155,994
2.01.01	Social and Labor Obligations	50,092	49,289
2.01.01.01	Social obligations	7,946	8,411
2.01.01.02	Labor obligations	42,146	40,878
2.01.02	Suppliers	30,247	38,755
2.01.02.01	Domestic suppliers	30,247	38,755
2.01.03	Tax obligations	5,482	4,210
2.01.03.01	Federal Tax obligations	3,388	2,162
2.01.03.01.01	Income Tax and Social Contribution on Profit	729	0
2.01.03.01.03	Other federal taxes	2,659	2,162
2.01.03.02	State Tax obligations	0	9
2.01.03.03	Municipal Tax obligations	2,094	2,039
2.01.04	Loans and Financing	34,043	36,498
2.01.04.01	Loans and Financing	6,090	9,587
2.01.04.01.01	In Brazilian Reais	6,090	9,587
2.01.04.03	Lease liabilities	27,953	26,911
2.01.04.03.01	Leasing liabilities	27,953	26,911
2.01.05	Other obligations	13,169	27,242
2.01.05.02	Others	13,169	27,242
2.01.05.02.01	Dividends and Interest on Equity	5,674	19,191
2.01.05.02.04	Other obligations	7,495	8,051
2.02	Non-current liabilities	68,960	69,379
2.02.01	Loans and Financing	49,415	49,206
2.02.01.01	Loans and Financing	4,222	6,763
2.02.01.01.01	In Brazilian Reais	4,222	6,763
2.02.01.03	Lease liabilities	45,193	42,443
2.02.01.03.01	Leasing liabilities	45,193	42,443
2.02.02	Other obligations	206	299
2.02.02.02	Others	206	299
2.02.02.02.03	Taxes due	206	299
2.02.03	Deferred Taxes	10,685	9,478
2.02.03.01	Deferred Income Tax and Social Contribution	10,685	9,478
2.02.04	Provisions	8,654	10,396
2.02.04.01	Social security, labor and civil tax provisions	8,654	10,396
2.02.04.01.01	Tax provisions	5,119	4,552
2.02.04.01.02	Provisions for Social Security and Labor	2,720	3,601
2.02.04.01.04	Civil Provisions	815	2,243
2.03	Net equity	395,817	381,846
2.03.01	Paid-in Capital Stock	229,232	169,232
2.03.02	Capital reserves	2,774	2,402
2.03.02.04	Options Granted	2,774	2,402
2.03.04	Profit Reserves	135,625	210,212
2.03.04.01	Legal reserve	25,479	21,801
2.03.04.05	Profit Retention Reserve	113,210	191,475
2.03.04.09	Shares in Treasury	-3,064	-3,064
2.03.05	Retained earnings	28.186

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