Iguatemi S A : Dados Econômico-Financeiros

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

Iguatemi S.A. and Subsidiaries

Individual and Consolidated Financial Information (ITR) for the Quarter Ended June 30, 2023 and Independent Auditor's Report on Special Review

Deloitte Touche Tohmatsu Auditores Independentes Ltda.

Deloitte Touche Tohmatsu

Dr. Chucri Zaidan Avenue, 1.240 - 4th to 12th floors - Golden Tower 04711-130 - São Paulo - SP Brazil

Tel.: + 55 (11) 5186-1000

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 Shareholders, Board of Directors and Management of

Iguatemi S.A. and Subsidiaries

Introduction

We have reviewed the accompanying individual and consolidated interim financial information of Iguatemi S.A. ("Company"), included in the Interim Financial Information Form (ITR) for the quarter ended

June 30, 2023, which comprises the individual and consolidated balance sheets as at June 30, 2023 and the related statements of profit and loss and of comprehensive income for the three- and six-month periods then ended, and of changes in equity and of cash flows for the six-month period then ended, including the explanatory notes.

The Executive Board 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 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.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ("DTTL"), its global network of member firms, and their related entities (collectively, the "Deloitte organization"). DTTL (also referred to as "Deloitte Global") and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax and related services. Our global network of member firms and related entities in more than 150 countries and territories (collectively, the "Deloitte organization") serves four out of five Fortune Global 500® companies. Learn how Deloitte's approximately 415,000 people make an impact that matters at www.deloitte.com.

© 2023. 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 six-month period ended June 30, 2023, 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 these statements of value added were not prepared, in all material respects, in accordance with such technical pronouncement and consistently with the accompanying individual and consolidated interim financial information taken as a whole.

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

São Paulo, August 1, 2023

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

2023SP024859
© 2023. For information, contact Deloitte Global.	2

ITR - Interim Financial Information - 06/30/2023 - IGUATEMI	Version: 1
Contents
Company Information
Shareholding Structure	1
Individual Financial Statements
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 - 01/01/2023 to 06/30/2023	8
Statement of Changes in Equity - 01/01/2022 to 06/30/2022	9
Statement of Value Added	10
Consolidated Financial Statements
Balance Sheet - Assets	11
Balance Sheet - Liabilities	13
Statement of Profit and Loss	15
Statement of Comprehensive Income	16
Statement of Cash Flows (Indirect Method)	17
Statement of Changes in Equity
Statement of Changes in Equity - 01/01/2023 to 06/30/2023	19
Statement of Changes in Equity - 01/01/2022 to 06/30/2022	20
Statement of Value Added	21
Comment on Performance	22
Notes to the Interim Financial Information	31
Comments on the Behavior of Business Projections	58
Opinions and Statements
Opinion of the Supervisory Board or Similar Body	59
Management's Statement on the Interim Financial Information	60
Management's Statement on the Independent Auditor's Report	61

ITR - Interim Financial Information - 06/30/2023 - IGUATEMI S.A.

Version: 1

Company Information / Shareholding Structure

Number of shares	Current quarter
(Unit)	06/30/2023
Paid-in capital
Common shares	797,612,750
Preferred shares	435,494,160
Total	1,233,106,910
Treasury shares
Common shares	95,434
Preferred shares	157,456
Total	252,890

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