# EDGAR Filing Document

**Accession Number:** 0001745431
**File Stem:** 0000950103-26-006816
**Filing Date:** 2026-5
**Character Count:** 23270
**Document Hash:** f5a8382d33b231a6875970165817ccf0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-26-006816.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0000950103-26-006816

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260505

**DATE AS OF CHANGE**: 20260505

**EFFECTIVENESS DATE**: 20260505

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** StoneCo Ltd.
- **CENTRAL INDEX KEY:** 0001745431
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295546
- **FILM NUMBER:** 26940679

**BUSINESS ADDRESS:**
- **STREET 1:** 4TH FLOOR, HARBOUR PLACE
- **STREET 2:** 103 SOUTH CHURCH STREET, P.O. BOX 10240
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1002
- **BUSINESS PHONE:** 55 3004-9680

**MAIL ADDRESS:**
- **STREET 1:** 4TH FLOOR, HARBOUR PLACE
- **STREET 2:** 103 SOUTH CHURCH STREET, P.O. BOX 10240
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1002

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DLP Payments Holdings Ltd.
- **DATE OF NAME CHANGE:** 20180703

**As filed with the Securities and Exchange Commission on May 5, 2026**

**Registration No. 333-** 

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**<br> **Washington, D.C. 20549**

**FORM S-8**<br> **REGISTRATION STATEMENT<br> UNDER THE SECURITIES ACT OF 1933**

**StoneCo Ltd.**<br> **(Exact Name of Registrant as specified in its charter)**

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| | |
|:---|:---|
| **The Cayman Islands** | **N/A** |
| (State or other jurisdiction of <br> incorporation or organization) | (I.R.S. Employer <br> Identification No.) |
| **4<sup>th</sup> Floor, Harbour Place<br> 103 South Church Street, P.O. Box 10240<br> Grand Cayman, KY1-1002, Cayman Islands<br> +55 (11) 3004-9680** |  |

---

(Address, including zip code, and telephone number, including area code, of Principal Executive Offices)

**StoneCo Ltd. Long-Term Incentive Plan** 

(Full title of the plans)

**Cogency Global Inc.<br> 122 East 42<sup>nd</sup> Street, 18<sup>th</sup> Floor<br> New York, New York 10168<br> (212) 947-7200** 

(Name, address and telephone number, including area code, of agent for service)

**Copies to:**

Byron B. Rooney, Esq.<br> Davis Polk & Wardwell LLP<br> 450 Lexington Avenue<br> New York, NY 10017<br> (212) 450-4000

**Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.**

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| | |
|:---|:---|
| **Large accelerated filer** ☒ | **Accelerated filer** ☐ |
| **Non-accelerated filer** ☐ **(Do not check if a smaller reporting company)** | **Smaller reporting company** ☐ |
| **Emerging Growth Company** ☐ |  |

---

**If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.** ☐

**REGISTRATION OF ADDITIONAL SECURITIES PURSUANT TO GENERAL INSTRUCTION**

Pursuant to General Instruction E to Form S-8, StoneCo Ltd. (the "Registrant") is filing this Registration Statement on Form S-8 (this "Registration Statement") with the U.S. Securities and Exchange Commission (the "Commission") to register additional Class A common shares, par value US$0.000079365 per share, for issuance under the StoneCo Ltd. Long-Term Incentive Plan, as amended and restated May 31, 2022. This Registration Statement hereby incorporates by reference the contents of the Registrant's registration statements on Form S-8 filed with the Commission on March 29, 2019 (Registration No. 333-230629), April 7, 2021 (Registration No. 333-255108), June 7, 2021 (Registration No. 333-256860) and June 2, 2022 (Registration No. 333-265382).

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents are incorporated herein by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) 20-F Annual Report of the
Registrant for the year ended December 31, 2025 (File No. 001-38714), filed with the Commission on April 23, 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) All reports filed pursuant
to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") since December 31, 2025;
and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The description of the Registrant's
share capital, contained in the Registrant's Registration Statement on Form 8-A (File No. 001-38714), dated October 23, 2018, including
any amendments or supplements thereto.

In addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of the post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, including any Reports of Foreign Private Issuers on Form 6-K submitted during such period (or portion thereof) that is identified in such form as being incorporated by reference into this Registration Statement, shall be deemed to be incorporated by reference in the Registration Statement and to be part thereof from the date of filing of such documents. The Registrant is not incorporating by reference any documents or portions thereof, whether specifically listed above or filed in the future, that are not deemed "filed" with the Commission.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

Item 8. Exhibits.

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; Exhibit<br> <u>Number</u>  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4 | [Second Amended and Restated Articles of Association of StoneCo Ltd. (incorporated herein by reference to Exhibit 1.1 to the Registrant's Annual Report on Form 20-F (File No. 001-38714) filed with the SEC on April 24, 2024)](https://www.sec.gov/Archives/edgar/data/1745431/000162828024017682/exhibit11-stonecox2023agmx.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;5 | [Opinion of Harneys Westwood & Riegels, Cayman Islands counsel of StoneCo Ltd., as to the validity of the Class A Common Shares (filed herewith)](dp246248_ex0500.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;23.1 | [Consent of Harneys Westwood & Riegels, Cayman Islands counsel of StoneCo Ltd. (included in Exhibit 5)](dp246248_ex0500.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;23.2 | [Consent of Ernst & Young Auditores Independentes S.S., an independent registered public accounting firm (filed herewith)](dp246248_ex2302.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;24 | [Powers of Attorney (included in the signature pages hereto)](#a_004) |
| &nbsp;&nbsp;&nbsp;&nbsp;99 | [StoneCo Ltd. Long-Term Incentive Plan, as amended and restated May 31, 2022 (incorporated by reference to Exhibit 99 of the Registrant's Registration Statement on Form S-8, No. 333-265382, filed on June 2, 2022)](https://www.sec.gov/Archives/edgar/data/1745431/000095010322010030/dp174616_ex99.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;107 | [Filing Fee Table (filed herewith)](dp246248_exfilingfees.htm) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended (the "Securities Act"), the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing this Registration Statement and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in São Paulo, Brazil, on this 5th day of May, 2026.

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| | |
|:---|:---|
| StoneCo Ltd. | StoneCo Ltd. |
| By: | /s/ Diego Ventura Salgado |
| Name: | Diego Ventura Salgado |
| Title: | Chief Financial Officer and Investor Relations Officer |

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**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Mateus Scherer Schwening and Diego Ventura Salgado as his or her true and lawful attorneys-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement and any and all additional registration statements pursuant to Rule 462(b) of the Securities Act and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agent full power and authority to do and perform each and every act in person, hereby ratifying and confirming all that said attorney-in-fact and agent or his substitutes may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

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| | | |
|:---|:---|:---|
| **<u>Signature</u>** | **<u>Title</u>** | **<u>Date</u>** |
| /s/ Mateus Scherer Schwening | Chief Executive Officer<br> (Principal Executive Officer) | May 5, 2026 |
| Mateus Scherer Schwening | Chief Executive Officer<br> (Principal Executive Officer) | May 5, 2026 |
| /s/ Diego Ventura Salgado | Chief Financial Officer and Investor Relations Officer<br> (Principal Financial Officer and Principal <br> Accounting Officer) | May 5, 2026 |
| Diego Ventura Salgado | Chief Financial Officer and Investor Relations Officer<br> (Principal Financial Officer and Principal <br> Accounting Officer) | May 5, 2026 |
| /s/ Pedro Zinner | Chairperson | May 5, 2026 |
| Pedro Zinner | Chairperson | May 5, 2026 |
| /s/ Silvio José Morais | Director and Vice Chairperson | May 5, 2026 |
| Silvio José Morais | Director and Vice Chairperson | May 5, 2026 |
| /s/ Mauricio Luis Luchetti | Director | May 5, 2026 |
| Mauricio Luis Luchetti | Director | May 5, 2026 |
| /s/ Gilberto Caldart | Director | May 5, 2026 |
| Gilberto Caldart | Director | May 5, 2026 |
| /s/ Antonio Silveira | Director | May 5, 2026 |
| Antonio Silveira | Director | May 5, 2026 |
| /s/ Diego Fresco Gutierrez | Director | May 5, 2026 |
| Diego Fresco Gutierrez | Director | May 5, 2026 |
| /s/ José Alexandre Scheinkman | Director | May 5, 2026 |
| José Alexandre Scheinkman | Director | May 5, 2026 |
| /s/ Luciana Ibiapina Lira Aguiar | Director | May 5, 2026 |
| Luciana Ibiapina Lira Aguiar | Director | May 5, 2026 |
| /s/ Luis Henrique Cals de Beauclair Guimarães | Director | May 5, 2026 |
| Luis Henrique Cals de Beauclair Guimarães | Director | May 5, 2026 |
| /s/ Marcelo Kopel | Director | May 5, 2026 |
| Marcelo Kopel | Director | May 5, 2026 |

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**SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE OF THE REGISTRANT**

Pursuant to the Securities Act, the undersigned, the duly authorized representative in the United States of the Registrant has signed this Registration Statement or amendment thereto on the 5th day of May, 2026.

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| | |
|:---|:---|
| Cogency Global Inc. | Cogency Global Inc. |
| Authorized U.S. Representative | Authorized U.S. Representative |
| By: | /s/ Colleen A. De Vries |
| Name: | Colleen A. De Vries |
| Title: | Sr. Vice President on behalf of Cogency Global Inc. |

---

## Ex-5

**Exhibit 5**

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| | |
|:---|:---|
| ![](image_001.jpg) | Harney Westwood & Riegels (Cayman) LLP<br> 3rd Floor, Harbour Place<br> 103 South Church Street, PO Box 11088<br> Grand Cayman KY1-1008, Cayman Islands<br> Tel: +1 345 949 8599 |

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5 May 2026

christopher.hall@harneys.com<br> +1 345 815 2976

069404.0001/CFH

StoneCo Ltd.

Dear Sir or Madam

**StoneCo Ltd. (the *Company*)**

We are lawyers qualified to practise in the Cayman Islands and have been asked to provide this legal opinion to you with regard to the laws of the Cayman Islands in relation to the Company's preparation of a registration statement on Form S-8 under the United States Securities Act of 1933, as amended with respect to shares that may be issued pursuant to awards granted under the Company's Long-Term Incentive Plan (the ***Plan***).

For the purposes of giving this opinion, we have examined the Documents (as defined in [Schedule 1](#a_001)). We have not examined any other documents, official or corporate records or external or internal registers and have not undertaken or been instructed to undertake any further enquiry or due diligence in relation to the transaction which is the subject of this opinion.

In giving this opinion, we have relied upon the assumptions set out in [Schedule 2](#a_002), which we have not verified.

Based solely upon the foregoing examinations and assumptions and having regard to legal considerations which we deem relevant, and subject to the qualifications set out in [Schedule 3](#a_003), we are of the opinion that under the laws of the Cayman Islands:

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| | |
|:---|:---|
| 1 | **Existence and Good Standing.** The Company is an exempted company duly incorporated with limited liability and is validly existing and in good standing under the laws of the Cayman Islands. It is a separate legal entity and is subject to suit in its own name. |

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|:---|:---|
| 2 | **Due Issuance.** Upon the approval of an award pursuant to the terms of the Plan, the shares issued by the Company pursuant to the same when issued, sold and paid for in the manner described in the Plan and in accordance with resolutions adopted by the board of directors of the Company (or any director or committee to whom the board of directors have delegated their powers with respect to administration of the Plan) will be duly and validly issued, fully paid and non-assessable upon appropriate entries recording issuance of the same being made in the Register of Members of the Company, |

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| | |
|:---|:---|
| Jersey legal services are provided through a referral arrangement with Harneys (Jersey) which is <br> an independently owned and controlled Jersey law firm.<br> 600160324.1 | Anguilla \| Bermuda \| British Virgin Islands<br> Cayman Islands \| Cyprus \| Dubai \| Hong Kong \| Jersey<br> London \| Luxembourg \| Shanghai \| Singapore<br> harneys.com |

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This opinion is confined to the matters expressly opined on herein and given on the basis of the laws of the Cayman Islands as they are in force and applied by the Cayman Islands courts at the date of this opinion. We have made no investigation of, and express no opinion on, the laws of any other jurisdiction. We express no opinion as to matters of fact. Except as specifically stated herein, we make no comment with respect to any representations and warranties which may be made by or with respect to the Company in the Transaction Documents. We express no opinion with respect to the commercial terms of the transactions the subject of this opinion.

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| |
|:---|
| Yours faithfully |
| /s/ Harney Westwood & Riegels (Cayman) LLP |
| **Harney Westwood & Riegels (Cayman) LLP** |

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**Schedule 1**

List of Documents Examined

1 the Certificate of Incorporation dated 11 March 2014 and Certificate of Incorporation on Change of Name dated 28 September 2018 issued by the Registrar of Companies;

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| | |
|:---|:---|
| 2 | the Amended and Restated Memorandum and Articles of Association of the Company adopted by special resolution dated 29 August 2023 (the ***Memorandum and Articles of Association***); |

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3 a Certificate of Good Standing in respect of the Company dated 1 May 2026, issued by the Registrar of Companies;

4 the Register of Directors and Officers Register of Mortgages and Charges of the Company provided to us on 30 April 2026;

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| | |
|:---|:---|
| 5 | a copy of resolutions of the people and compensation committee of the board of directors approving equity grants under the Plan and amendments to the Plan dated 30 May 2022 and resolutions included in minutes of meetings of the directors of the Company held on 31 May 2022 and 13 April 2026 (together, the ***Resolutions***); |

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(1 - 5 above are the ***Corporate Documents***), and

6 a copy of the Plan, as amended, adopted under the Resolutions; and

7 an updated Registration Statement to be filed with the Securities and Exchange Commission on Form S-8 on 5 May 2026.

(6 – 7 above are the ***Transaction Documents***).

The Corporate Documents and the Transaction Documents are collectively referred to in this opinion as the ***Documents***.

**Schedule 2**

Assumptions

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| | |
|:---|:---|
| 1 | **Authenticity of Documents.** All original Documents are authentic, all signatures, initials and seals are genuine, all copies of Documents are true and correct copies and conform in every material respect to the latest drafts of the same produced to us and, where the Transaction Documents have been provided to us in successive drafts marked-up to indicate changes to such documents, all such changes have been so indicated. |

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|:---|:---|
| 2 | **Unseen Documents.** Save for the Documents provided to us there are no resolutions, agreements, documents or arrangements which materially affect, amend or vary the transactions envisaged in the Documents. |

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|:---|:---|
| 3 | **Resolutions.** All shares issued pursuant to the Plan will be issued pursuant to awards under the Plan that are duly approved pursuant to the terms and conditions of the Plan. The English translation of the Resolutions from 13 April 2026 we have reviewed is accurate in every material respect. |

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|:---|:---|
| 4 | **Proceeds of Crime.** No monies paid to or for the account of any party under the Transaction Documents represent or will represent criminal property or terrorist property (as defined in the Proceeds of Crime Act (Revised) and the Terrorism Act (Revised), respectively). |

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**Schedule 3**

Qualifications

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| | |
|:---|:---|
| 1 | **Foreign Statutes.** We express no opinion in relation to provisions making reference to foreign statutes in the Transaction Documents. |

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|:---|:---|
| 2 | **Good Standing.** The Company shall be deemed to be in good standing at any time if all fees (including annual filing fees) and penalties under the Companies Act (Revised) have been paid and the Registrar of Companies has no knowledge that the Company is in default under the Companies Act (Revised). |

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|:---|:---|
| 3 | **Statutory Powers.** Any provision in the Underwriting Agreement which purports to fetter a statutory power of the Company may not be enforceable under the common law rule in *Russell v Northern Bank Development Corp Ltd* [1992] 1 WLR 588 (HL). |

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|:---|:---|
| 4 | **Conflict of Laws.** An expression of an opinion on a matter of Cayman Islands law in relation to a particular issue in this opinion should not necessarily be construed to imply that the Cayman Islands courts would treat Cayman Islands law as the proper law to determine that issue under its conflict of laws rules. |

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|:---|:---|
| 5 | **Sanctions**. The obligations of the Company may be subject to restrictions pursuant to United Nations and United Kingdom sanctions as implemented under the laws of the Cayman Islands. |

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|:---|:---|
| 6 | **Economic Substance**. We have undertaken no enquiry and express no view as to the compliance of the Company with the International Tax Co-operation (Economic Substance) Act (2026 Revision). |

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## Exhibit 23.2

**Exhibit 23.2**

<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Long-Term Incentive Plan of StoneCo Ltd. of our reports dated March 2, 2026, with respect to the consolidated financial statements of StoneCo Ltd. and the effectiveness of internal control over financial reporting of StoneCo Ltd included in its Annual Report (Form 20-F) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

/s/ ERNST & YOUNG Auditores Independentes S/S Ltda.

São Paulo, Brazil

May 4, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**StoneCo Ltd.**

**Table 1: Newly Registered Securities**

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Class A common shares, par value US$0.000079365 per share, reserved for issuance pursuant to the StoneCo Ltd. Long-Term Incentive Plan | (1) | Other | 3800000 | $11.08 | $42104000.00 | 0.0001381 | $5814.56 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $42104000.00 |  | 5814.56 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $5814.56 |

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**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) (a) This Registration Statement on Form S-8 (this "Registration Statement") covers Class A common shares, par value US$0.000079365 per share ("Class A Common Shares"), of StoneCo Ltd. (the "Registrant") issuable pursuant to the StoneCo Ltd. Long-Term Incentive Plan, as amended and restated May 31, 2022 (as amended, the "Plan"). Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional Class A Common Shares that become issuable under the Plan by reason of any share dividend, share split or other similar transaction. (b) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(h) and 457(c) under the Securities Act on the basis of the average of the high and low prices reported for a Class A Common Share on the NASDAQ Global Select Market on May 1, 2026, a date that is within five business days of the filing of this Registration Statement. (c) Rounded up to the nearest penny in U.S. dollars. (d) The Registrant does not have any fee offsets.