Light : AGM - Attendance Manual

Participation Manual

Annual General Meeting of Light S.A. - Under Judicial Reorganization

April 30, 2024

LGSXY

ADR-OTC

Table of Contents
I -	Message from the Company	2
II -	Call Notice	3
III -	Guidance for Participation in the Meeting	7
1.	Digital Platform	7
1.1.	Procedure for accreditation to AGM	9
2.	Remote Voting	10
IV -	General Guidelines	12
V -	Talk to the RI	12
EXHIBIT I	13

1

I - Message from the Company

Dear Shareholders,

This Shareholder Participation Manual in the Shareholders' Annual General Meeting ("AGM") of Light S.A. - Under Judicial Reorganization ("Participation Manual"), aims to provide transparency, facilitate and encourage the participation of the Company's shareholders in the AGM, to be held on April 30, 2024, at 4 p.m., in an exclusively digital manner.

This document is in line with the principles and best practices of corporate governance adopted by the Company, but it does not waive the careful and complete reading of the other documents related to the AGM, in particular the Management Proposal, prepared in accordance with the rules of the Securities and Exchange Commission ("CVM") and Law No. 6,404, of December 15, 1976, as amended ("Corporations Law"), and available at Light's principal place of business, on the Company's investor relations website (www.ri.light.com.br), as well as on the CVM (www.cvm.gov.br) and B3 SA - Brazil, Bolsa, Balcão ("B3") (http://www.b3.com.br) websites.

The Company counts on the presence of its shareholders and informs that its Investor Relations area is available to clarify any doubts related to the AGM.

Yours sincerely,

Hélio Calixto da Costa	Alexandre Nogueira Ferreira
Chairman of the Board of Directors	CEO

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1. - Call Notice

LIGHT S.A. - UNDER JUDICIAL REORGANIZATION

CNPJ 03.378.521/0001-75A Publicly-HeldCompany

State Registration (NIRE): 33.300.263.16-1

CALL NOTICE

ANNUAL GENERAL MEETING

Shareholders of LIGHT S.A. - UNDER JUDICIAL REORGANIZATION ("Company") are invited to meet at an Annual General Meeting ("AGM"), to be held, on first call, on April 30, 2024, at 4 p.m., in an exclusively digital manner, via the platform Ten Meetings, pursuant to the Brazilian Securities and Exchange Commission (CVM) Resolution No.

81 of March 29, 2022 ("CVM Resolution 81"), in order to resolve on the following agenda:

1. Examine, discuss and vote on the administrators' accounts, the management's report and the financial statements of the Company pertaining to the fiscal year ended December 31, 2023;
2. Resolve on the allocation of the income for the fiscal year ended on December 31, 2023;
3. Install and set the number of members of the Audit Committee;
4. Elect the acting and alternate members of the Audit Committee;
5. Set the annual global compensation of the Company's administrators for the fiscal year of 2024; and
6. Set the compensation of the members of the Audit Committee.

Information to Shareholders:

The AGM will be held exclusively through electronic means, pursuant to CVM Resolution

81. Shareholders may exercise their voting rights through: (i) remote voting ballot, with the sending of voting instructions prior to the AGM ("Ballot"); or, (ii) participation via electronic system through Ten Meetings platform at the time of the AGM.

To participate in the AEGM through the electronic platform, shareholders must register on the digital platform and send the necessary documents, pursuant to item 1 of the Shareholders' Participation Manual, through the electronic address of the digital platform https://assembleia.ten.com.br/869153752 up to 48 (forty-eight) hours before the AGM, that is, until 4 p.m. on April 28, 2024, and must observe the detailed instructions in the

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Platform Manual - Participant, of the Ten Meetings platform, also available for download at the above electronic address.

Any shareholder may appoint an attorney-in-fact to participate in the AGM and vote on their behalf. In the event of representation, the shareholder must observe the terms of article 126 of Law No. 6,404, of December 15, 1976, as amended ("Corporations Law"), and the attorney-in-fact must have been appointed less than 1 (one) year before and be a shareholder, a Company administrator or a lawyer, or, also, be a financial institution.

The shareholder that chooses to exercise their right to vote through the remote voting ballot must send the corresponding Ballot by April 23, 2024, including, through their respective custody agent, by the share bookkeeping bank of the Company or directly to the Company, through the electronic address [e-mail].

Shareholders that choose to exercise their right to vote remotely through service providers must contact their custody agent or the Company's share bookkeeping institution, depending on whether or not their shares are deposited in a central depositary, subject to the rules determined by them for the transmission of their voting instructions, as well as the deadlines necessary for their votes to be transmitted.

We emphasize that, in the event of discrepancy between the remote voting ballot received directly by the Company and the voting instructions eventually sent to the custodian agents or to the bookkeeper of the Company's shares, the latter will prevail.

The sending of the physical copy of the Ballot to the Company's principal place of business is waived, as well as the notarization and authentications. It suffices to send a simple copy of the original counterparts to the electronic address [e-mail]. The shareholder will be responsible for the integrity and reliability of the documents sent to the Company. Other information regarding deadlines and procedures for shareholders that

wish to participate through digital means in the AGM or by sending the Ballot can be found on the Company's Investor Relations website(www.ri.light.com.br) and in the Shareholders'

Participation Manual.

In order to participate in the AGM, shareholders must register on the digital platform and send the documents described below, through the electronic address of the digital platform https://assembleia.ten.com.br/869153752:

Individual Shareholders:

• Identification document with a photograph (RG, RNE, CNH or even professional licenses officially recognized in Brazil). If the shareholder is represented by an attorney- in-fact, identification document with photo of the attorney-in-fact present and power of attorney with specific powers, granted pursuant to paragraph 1 of art. 126 of the Corporations Law, by public or private instrument, signed manually, which does not need to contain the notarized signature of the grantor or with an electronic signature through the digital certificate issued by an entity accredited by the Brazilian Public Key Infrastructure - ICP-Brazil; and
• Statement issued by the institution providing share bookkeeping services or by the custodian institution, with the number of shares held thereby, with a period not exceeding 3 (three) days prior to the AGM.

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Legal Entity Shareholders:

• Copy of the bylaws or articles of association in force and corporate documentation proving the powers for the legal representation of the shareholder (minutes of the election of administrators and/or power of attorney with specific powers, granted pursuant to paragraph 1 of art. 126 of the Corporations Law, by public or private instrument, signed manually, which does not need to contain the notarized signature of the grantor or with an electronic signature through the digital certificate issued by an entity accredited by the Brazilian Public Key Infrastructure - ICP-Brazil);
• Identification document with a photograph (RG, RNE, CNH or professional licenses officially recognized in Brazil) of the legal representative(s); and
• Statement issued by the institution providing share bookkeeping services or by the custodian institution, with the number of shares held thereby, with a period not exceeding 3 (three) days prior to the AGM.

Investment Funds:

• Copy of the restated regulations of the fund and the bylaws or articles of association of its administrator or manager, as the case may be, together with corporate documentation proving the powers of legal representation of the administrator or manager, as the case may be (minutes of election of administrators and/or power of attorney with specific powers, granted under the terms of §1 of art. 126 of the Brazilian Corporations Law, by public or private instrument, signed manually, which will not need to contain the notarized signature of the grantor or with electronic signature through the digital certificate issued by an entity accredited by the Brazilian Public Key Infrastructure
  - ICP-Brazil);
• Identification document with a photograph (RG, RNE, CNH or professional licenses officially recognized in Brazil) of the legal representative(s); and
• Statement issued by the institution providing share bookkeeping services or by the custodian institution, with the number of shares held thereby, with a period not exceeding 3 (three) days prior to the AGM.

For shareholders that wish to participate by sending the Ballot, the Company waives the need for a notarized signature on the documents presented, as well as the notarization and consularization or apostille of those signed abroad.

In addition, the Company will not require the sworn translation of documents that were originally drawn up in English or Spanish or that are accompanied by the respective translation in these same languages.

In compliance with the provisions of CVM Resolution 81, all the information necessary to understand the matters to be discussed, including the documents provided for in article 133 of the Corporations Law, as well as the Shareholders' Participation Manual and the Management Proposal for the matters to be resolved are available to shareholders on the internet, on the Securities and Exchange Commission (www.cvm.gov.br), on the Company's page (www.ri.light.com.br)and on the B3 website (www.b3.com.br).

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Rio de Janeiro, April 1, 2024.

Hélio Calixto da Costa

Chairman of the Board of Directors

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1. - Guidance for Participation in the Meeting

DATE AND TIME

Tuesday, April 30, 2024, at 4 p.m.

WHERE

Exclusively digital, according to the means of participation described below.

WHO CAN PARTICIPATE

All shareholders holding registered common shares issued by the Company may participate in the AGM, by themselves or by legal representatives or duly designated as attorneys-in-fact, under the terms of the legislation in force and in accordance with the guidelines contained in the Call Notice of the AGM and of this Manual.

PARTICIPATION OF AMERICAN DEPOSITARY RECEIPT ("ADR") HOLDERS

The holders of ADRs may participate in the AGM, where they will be represented by The Bank of New York Mellon ("BNY"), as depositary financial institution, subject to the terms and procedures established in the Deposit Agreement entered into with Light. BNY will send the voting cards (proxy cards) to ADR holders so that they can exercise their voting rights, being represented at the AGM through BNY.

HOW TO PARTICIPATE

The Company's shareholders may participate in the AGM in two ways: (i) through the digital platform Ten Meetings, to be made available by the Company for access on the day and time of the AGM, as detailed below in this Manual; or (ii) through remote voting, pursuant to CVM Resolution 81.

INSTATEMENT QUORUM

The AGM may be instated, on first (1st) call with the presence of shareholders representing at least one-fourth (1/4) of the voting corporate capital and, on the second (2nd) call with the presence of any number of shareholders.

DOCUMENTATION REQUIRED

1. Digital Platform

For purposes of participation through the digital platform Ten Meetings ("Digital Platform") to be accessed on the day and time of the AGM, using video and audio, shareholders must register on the digital platform and send the applicable documents below ("Registration of Participation") up to a maximum of 48 (forty-eight) hours before the AGM, that is, by 16 p.m. on April 28, 2024, inclusive, through the electronic address of the digital platform https://assembleia.ten.com.br/869153752, subject to the detailed guidelines in the Platform Manual - Participant, of the Ten Meetings platform, also available for download at the above electronic address.

1. Individual Shareholders:

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1. • Identification document with photo (RG, RNE, CNH or professional licenses officially recognized in Brazil), if the shareholder is represented by an attorney-in-fact, identity document of the attorney-in-fact present and power of attorney with specific powers, granted pursuant to paragraph 1 of art. 126 of the Corporations Law, by public or private instrument, signed manually, which does not need to contain the notarized signature of the grantor or with an electronic signature through the digital certificate issued by an entity accredited by the Brazilian Public Key Infrastructure - ICP-Brasil; and
   • Statement issued by the institution providing share bookkeeping services or by the custodian institution, with the number of shares held thereby, with a period not exceeding 3 (three) days prior to the Meeting.
2. Legal Entity Shareholders:
3. • Copy of the bylaws or articles of association in force and corporate documentation proving the powers for the legal representation of the shareholder (minutes of the election of administrators and/or power of attorney with specific powers, granted pursuant to paragraph 1 of art. 126 of the Corporations Law, by public or private instrument, signed manually, which does not need to contain the notarized signature of the grantor or with an electronic signature through the digital certificate issued by an entity accredited by the Brazilian Public Key Infrastructure - ICP-Brazil);
   • Identification document with a photograph (RG, RNE, CNH or professional licenses officially recognized in Brazil) of the legal representative(s); and
   • Statement issued by the institution providing share bookkeeping services or by the custodian institution, with the number of shares held thereby, with a period not exceeding 3 (three) days prior to the Meeting.
4. Investment Funds:
5. • Copy of the restated regulations of the fund and the bylaws or articles of association of its administrator or manager, as the case may be, together with corporate documentation proving the powers of legal representation of the administrator or manager, as the case may be (minutes of election of administrators and/or power of attorney with specific powers, granted under the terms of §1 of art. 126 of the Brazilian Corporations Law, by public or private instrument, signed manually, which will not need to contain the notarized signature of the grantor or with electronic signature through the digital certificate issued by an entity accredited by the Brazilian Public Key Infrastructure - ICP-Brazil);
   • Identification document with a photograph (RG, RNE, CNH or professional licenses officially recognized in Brazil) of the legal representative(s); and
   • Statement issued by the institution providing share bookkeeping services or by the custodian institution, with the number of shares held thereby, with a period not exceeding 3 (three) days prior to the Meeting.

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1. Participation by attorney-in-fact

Shareholders may appoint an attorney-in-fact to attend the AGM and vote on their behalf. In this case, the attorney-in-fact must have been appointed less than 1 (one) year before and must be a shareholder, a Company administrator, lawyer or financial institution, subject to the terms of article 126 of Law No. 6,404, of December 15, 1976, as amended ("Corporations Law").

Legal entity shareholders may be represented at the AGM by their legal representatives or by duly constituted attorneys-in-fact in accordance with the articles of incorporation of the respective company and with the rules of the Brazilian Civil Code, there being no need, in this specific case, for the corporate shareholder's attorney-in-fact being a shareholder or Company administrator or, even, a lawyer.

Accordingly, investment fund shareholders may be represented at the AGM by their legal representatives or by duly appointed attorneys-in-fact of their manager or administrator, as provided for in their regulations, bylaws or articles of association of their administrator or manager, as the case may be.

In this sense, in addition to the necessary documents indicated above, the shareholder's representative must present a power of attorney, in accordance with the law, accompanied by their identification document.

Together with the power of attorney, each shareholder that is not an individual or does not sign any power of attorney in their own behalf must send documents proving the powers of the signatory to represent them (copy of the bylaws, articles of association or updated regulation of the investment fund, accompanied by the act that invests the representative with the necessary powers).

The documentation mentioned above, with the respective proxies, must be sent by the shareholders' attorneys-in-fact, also within at most forty-eight (48) hours before the AGM, that is, until 16 p.m. on April 28, 2024, inclusive, by email to the address [e-mail].

In order to facilitate the participation of its shareholders at the AGM, Light presents, in Exhibit I, a power of attorney template for the granting of powers that may be used as a parameter without any formal commitment of request, and it is incumbent upon the shareholders to appoint their respective attorneys-in-fact and comply with the other requirements indicated herein.

The Company waives the notarization of the documents presented, as well as the notarization and consularization or apostille of those signed abroad, for acceptance of the Ballot.

The Company will not require the sworn translation of documents that were originally drawn up in English or Spanish or that are accompanied by the respective translation in these same languages.

1.1. Procedure for accreditation to AGM

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