Tecnisa S A : Dados Econômico-Financeiros

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

Tecnisa S.A. and Subsidiaries

Individual and Consolidated Interim

Financial Information for the

Quarter Ended September 30, 2023 and

Report on Review of Interim

Financial Information

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 and Management of

Tecnisa S.A.

São Paulo - SP

Introduction

We have reviewed the accompanying individual and consolidated interim financial information of Tecnisa S.A. (Company"), identified as Parent and Consolidated, respectively, included in the Interim Financial Information Form (ITR) for the quarter ended September 30, 2023, which comprises the balance sheet as at September 30, 2023 and the related statements of profit and loss and of comprehensive income for the three- and nine-month periods then ended, and the statements 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 this individual interim financial information in accordance with technical pronouncement CPC 21 (R1) 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 applicable to real estate development entities in Brazil, registered with the Brazilian Securities and Exchange Commission (CVM), applicable to the preparation of Interim Financial Information (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.

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.

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© 2023. For information, contact Deloitte Global.

Conclusion on the individual interim financial information

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

Conclusion on the consolidated interim financial information

Based on our review, nothing has come to our attention that causes us to believe that the accompanying consolidated interim financial information included in the ITR 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 Interim Financial Information (ITR), and presented in accordance with the standards issued by the CVM.

Emphasis of matter

As described in note 2.1 to the individual and consolidated interim financial information, the individual and consolidated interim financial information, included in the ITR, has been prepared in accordance with technical pronouncement CPC 21 (R1) and international standard IAS 34, applicable to real estate development entities in Brazil, registered with the CVM. Accordingly, the determination of the accounting policy adopted by the Company, for recognition of revenue from uncompleted real estate unit purchase and sale agreements, on aspects related to transfer of control, follows the understanding of the Company's Management with respect to the application of technical pronouncement CPC 47, which is in line with the understanding expressed by the CVM in Circular Letter CVM/SNC/SEP No. 02/2018. Our conclusion is not qualified in respect of this matter.

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, 2023, prepared under the responsibility of the Company's Management and presented as supplemental information for international standard IAS 34 purposes, applicable to real estate development entities in Brazil, registered with the CVM. These statements were subject to the review procedures performed together with the review of the Interim Financial Information (ITR) to reach a conclusion on whether they are reconciled with the interim financial information and the accounting records, as applicable, and if their form and content are consistent with the criteria set forth 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 technical pronouncement CPC 09 and consistently with the individual and consolidated interim financial information taken as a whole.

© 2023. For information, contact Deloitte Global.

2

Audit of figures corresponding to the prior year and period

The corresponding figures reported in the individual and consolidated balance sheets as at

December 31, 2022 were previously audited by other independent auditors, who issued an unmodified opinion thereon dated March 22, 2023, whereas the individual and consolidated interim financial information and statements of profit and loss and of comprehensive income for the three- and nine-month periods ended September 30, 2022, and statements of changes in equity and of cash flows for the nine-month period ended September 30, 2022 were previously reviewed by other independent auditors, who issued an unmodified conclusion thereon dated November 9, 2022. The corresponding figures related to the individual and consolidated statements of value added for the nine-month period ended September 30, 2022 were subject to the same review procedures by those independent auditors and, based on their review, those auditors issued a report stating that nothing has come to their attention that causes them to believe that this statement had not been prepared, in all material respects, consistently with the individual and consolidated interim financial information taken as a whole.

Convenience translation

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

São Paulo, November 8, 2023

DELOITTE TOUCHE TOHMATSU	Tarcisio Luiz dos Santos
Auditores Independentes Ltda.	Engagement Partner

2023SP027010

© 2023. For information, contact Deloitte Global.

3

ITR - Interim Financial Information - 09/30/2023 - TECNISA S.A.	Version: 1
Contents
Company Information
Capital Breakdown	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 09/30/2023	7
Statement of Changes in Equity - 01/01/2022 to 09/30/2022	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	15
Statement of Cash Flows (Indirect Method)	16
Statement of Changes in Equity
Statement of Changes in Equity - 01/01/2023 to 09/30/2023	18
Statement of Changes in Equity - 01/01/2022 to 09/30/2022	19
Statement of Value Added	20

ITR - Interim Financial Information - 09/30/2023 - TECNISA

Version: 1

Company Information/Capital Breakdown

Number of shares	Current Quarter
(thousands)	09/30/2023
Of Paid-in Capital
Common shares	73,619
Preferred shares	0
Total	73,619
Treasury Shares
Common shares	0
Preferred shares	0
Total	0

PAGE: 1 of 20

ITR - Interim Financial Information - 09/30/2023 - TECNISAVersion: 1

Individual Financial Statements/Balance Sheet - Assets (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Prior Year
Code		09/30/2023	12/31/2022
1	Total assets	1,413,559	1,517,949
1.01	Current assets	135,851	196,332
1.01.01	Cash and cash equivalents	90,538	88,410
1.01.02	Short-term investments	12,802	68,347
1.01.02.03	Short-term investments measured at amortized cost	12,802	68,347
1.01.02.03.01	Held-to-maturity securities	12,802	68,347
1.01.06	Recoverable taxes	2,142	3,765
1.01.06.01	Recoverable current taxes	2,142	3,765
1.01.07	Prepaid expenses	417	107
1.01.08	Other current assets	29,952	35,703
1.01.08.03	Other	29,952	35,703
1.01.08.03.01	Sundry receivables	27,201	32,157
1.01.08.03.02	Business partners	2,751	3,546
1.02	Noncurrent assets	1,277,708	1,321,617
1.02.01	Long-term assets	77,529	58,666
1.02.01.03	Short-term investments measured at amortized cost	4,841	4,127
1.02.01.07	Deferred taxes	2,313	415
1.02.01.07.02	Recoverable current taxes	2,313	415
1.02.01.09	Due from related parties	27,775	43,109
1.02.01.09.02	Due from subsidiaries	15,208	30,083
1.02.01.09.04	Due from other related parties	12,567	13,026
1.02.01.10	Other noncurrent assets	42,600	11,015
1.02.01.10.04	Other receivables	42,600	11,015
1.02.02	Investments	1,181,764	1,246,762
1.02.02.01	Equity interests	1,181,764	1,246,762
1.02.02.01.02	Interests in subsidiaries	1,181,764	1,246,762
1.02.03	Property and equipment	6,602	5,718
1.02.03.01	Property and equipment in operation	6,602	5,718
1.02.04	Intangible assets	11,813	10,471
1.02.04.01	Intangibles	11,813	10,471
1.02.04.01.02	Intangibles	11,813	10,471

PAGE: 2 of 20

ITR - Interim Financial Information - 09/30/2023 - TECNISAVersion: 1

Individual Financial Statements/Balance Sheet - Liabilities (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Prior Year
Code		09/30/2023	12/31/2022
2	Total liabilities	1,413,559	1,517,949
2.01	Current liabilities	283,517	349,516
2.01.01	Payroll and related taxes	12,040	19,471
2.01.01.02	Payroll taxes	12,040	19,471
2.01.02	Trade payables	953	1,286
2.01.02.01	Domestic trade payables	953	1,286
2.01.03	Taxes payable	979	1,036
2.01.03.01	Federal taxes payable	979	1,036
2.01.03.01.02	Taxes and contributions payable	979	1,036
2.01.04	Loans and financing	100,334	51,112
2.01.04.01	Loans and financing	0	7,511
2.01.04.01.01	In local currency	0	7,511
2.01.04.02	Debentures	100,334	43,601
2.01.05	Other payables	169,211	276,611
2.01.05.01	Due to related parties	157,291	261,749
2.01.05.01.02	Due to subsidiaries	157,291	261,749
2.01.05.02	Other	11,920	14,862
2.01.05.02.04	Other payables/Provision for long-term incentive plan	1,290	1,232
2.01.05.02.05	Equity interest acquisitions payable	10,630	13,630
2.02	Noncurrent liabilities	538,613	578,495
2.02.01	Loans and financing	522,525	555,100
2.02.01.02	Debentures	522,525	555,100
2.02.02	Other payables	16,088	23,395
2.02.02.02	Other	16,088	23,395
2.02.02.02.03	Equity deficiency of investees	7,336	16,720
2.02.02.02.05	Other payables	7,236	6,063
2.02.02.02.06	Provision for long-term incentive plan	1,516	612
2.03	Equity	591,429	589,938
2.03.01	Realized capital	1,868,316	1,868,316
2.03.02	Capital reserves	-40,283	-41,038
2.03.02.07	Capital reserve	-601	-1,356
2.03.02.08	Share issuance costs	-39,682	-39,682
2.03.05	Retained earnings/accumulated losses	-1,236,604	-1,237,340

PAGE: 3 of 20

ITR - Interim Financial Information - 09/30/2023 - TECNISA

Version: 1

Individual Financial Statements/Statement of Profit and Loss

(In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Accumulated for the	Same Quarter in the	Accumulated for the
Code		07/01/2023 to 09/30/2023	Current Year	Prior Year	Prior Year
			01/01/2023 to 09/30/2023	07/01/2022 to 09/30/2022	01/01/2022 to 09/30/2022
3.04	Operating expenses/income	5,344	44,641	7,090	17,534
3.04.02	General and administrative expenses	-9,077	-19,962	-8,841	-25,821
3.04.02.01	General and administrative	-4,976	-9,658	-5,979	-16,869
3.04.02.02	Management fees	-4,101	-10,304	-2,862	-8,952
3.04.05	Other operating expenses	-987	-2,286	-1,878	-1,584
3.04.06	Share of profit (loss) of subsidiaries	15,408	66,889	17,809	44,939
3.05	Profit (loss) before finance income (costs) and taxes	5,344	44,641	7,090	17,534
3.06	Finance income (costs)	-13,331	-43,905	-5,434	-32,275
3.06.01	Finance income	3,539	12,388	4,996	14,794
3.06.02	Finance costs	-16,870	-56,293	-10,430	-47,069
3.07	Profit (loss) before income taxes	-7,987	736	1,656	-14,741
3.09	Profit (loss) from continuing operations, net	-7,987	736	1,656	-14,741
3.11	Profit/loss for the period	-7,987	736	1,656	-14,741
3.99	Earnings per share (R$/share)
3.99.01	Basic earnings per share
3.99.01.01	Common shares	-0.10849	0.01	0.02249	-0.20023
3.99.02	Diluted earnings per share
3.99.02.01	Common shares	-0.10849	0.01	0.02249	-0.20023

PAGE: 4 of 20

ITR - Interim Financial Information - 09/30/2023 - TECNISAVersion: 1

Individual Financial Statements/Statement of Comprehensive Income (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Accumulated for the	Same Quarter in the	Accumulated for the
Code		07/01/2023 to 09/30/2023	Current Year	Prior Year	Prior Year
			01/01/2023 to 09/30/2023	07/01/2022 to 09/30/2022	01/01/2022 to 09/30/2022
4.01	Profit for the period	-7,987	736	1,656	-14,741
4.03	Comprehensive income for the period	-7,987	736	1,656	-14,741

PAGE: 5 of 20