# EDGAR Filing Document

**Accession Number:** 0001868995
**File Stem:** 0001292814-26-002933
**Filing Date:** 2026-5
**Character Count:** 83934
**Document Hash:** df95ea171e9e87fb8743037520cad881
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001292814-26-002933.hdr.sgml**: 20260511

**ACCESSION NUMBER**: 0001292814-26-002933

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260511

**DATE AS OF CHANGE**: 20260511

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CI&T Inc
- **CENTRAL INDEX KEY:** 0001868995
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41035
- **FILM NUMBER:** 26963375

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 309
- **CITY:** UGLAND HOUSE - GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1104
- **BUSINESS PHONE:** 55 (19) 21023859

**MAIL ADDRESS:**
- **STREET 1:** ESTRADA GUISEPPINA VIANELLI DE NAPOLI,
- **STREET 2:** 1455 - BL. C, GLOBALTECH
- **CITY:** CAMPINAS
- **STATE:** D5
- **ZIP:** 13086-530

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

&nbsp;&nbsp; **Form 6-K**<br>

**REPORT OF FOREIGN PRIVATE ISSUER**

**PURSUANT TO RULE 13A-16 OR 15D-16**

**UNDERTHE SECURITIES EXCHANGE ACT OF 1934**

For the month of May 2026

Commission File Number: 001-41035

**CI&T INC**

(Translation of registrant's name into English)

**Estrada Guiseppina Vianelli De Napoli, 1455 – C,** 

**Globaltech 13.100-000 - Brazil**

**Campinas-State of São Paulo**

**+55 19 21024500**

(Address of principal executive office)

------

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F ☒ Form 40-F ☐

**CI&T Inc**

**TABLE OF CONTENTS**

**<u>ITEM</u>**

[1](#a_001). [1Q26 Earnings Release](#a_001)

[2](#a_011). [Unaudited condensed consolidated interim financial information for the three-month period ended March 31, 2026](#a_011)

**CI&T Reports 23.2% Organic Revenue Growth in 1Q26, Driven by Strong AI Deployment Momentum and Emerging AI Monetization**

**New York - May 11, 2026 - CI&T (NYSE: CINT, "Company")**, a global partner in tech-integrated business solutions, today announces its results for the first quarter of 2026 (1Q26) in accordance with International Financial Reporting Standards (IFRS® Accounting Standards), as issued by the IASB. For comparison purposes, we refer to the results for the first quarter of 2025 (1Q25). The numbers are presented in U.S. dollars.

**First quarter of 2026 (1Q26) highlights** 

● Revenue of US$136.6 million, a 23.2% increase compared to US$110.9 million in 1Q25.

● Revenue growth at constant currency was 15.5% compared to 1Q25.

● Profit increased by 1.6%, reaching US$7.6 million in 1Q26, compared to US$7.4 million in 1Q25.

● Adjusted EBITDA increased by 6.3% to US$20.8 million in 1Q26 compared to US$19.6 million in 1Q25, with an Adjusted EBITDA margin of 15.2% in 1Q26.

● Adjusted Profit increased 6.2% to US$10.2 million in 1Q26 compared to US$9.6 million in 1Q25. Adjusted Profit margin was 7.5% in 1Q26.

● Diluted earnings per share (EPS) were US$0.06, a 6.9% increase from 1Q25.

● Adjusted diluted EPS were US$0.08, up 11.8% c ompared to the same period last year.

● CI&T ended 1Q26 with 8,015 employees, with an average of 6,600 AI-builders professionals, an 8.3% and 13.3% increase compared to 1Q25, respectively.

These two growth vectors are becoming increasingly visible in our results. 2025 was a very strong year for AI deployment, and this trend has only strengthened in 2026. At the same time, our AI monetization efforts are becoming more tangible: in 1Q26, 20% of new sales were already based on new pricing models. We expect these models to contribute to gross margin expansion over the coming quarters as adoption continues to accelerate. Together with a robust and accelerating sales pipeline, these dynamics give us the confidence to increase our full-year revenue guidance."<br>

**Comments on the 1Q26 financial performance**

Revenue reached US$136.6 million in 1Q26, a 23.2% increase from US$110.9 million in 1Q25, or a 15.5% growth at constant currency, marking our sixth consecutive quarter of double-digit organic revenue growth. This performance was underpinned by AI deployment and broad-based demand, characterized by an 18.9% expansion within our top 10 accounts and double-digit growth across nearly all industry verticals, with the exception of a stable Consumer Goods segment. Geographically, Latin America led the acceleration with 33% growth, complemented by 16% and 11% increases in North America and New Markets, respectively.

<br> w w w. c i a n d t . c o m

The cost of services provided was US$96.8 million in 1Q26, a 26.7% increase from 1Q25, primarily driven by unfavorable foreign exchange variation and higher employee expenses due to increased Brazilian payroll taxes.

Gross profit was US$39.8 million, a 15.4% increase compared to 1Q25. Adjusted gross profit reached US$41.8 million in 1Q26, up 13.8% from US$36.7 million in 1Q25. Adjusted gross profit margin was 30.6% in 1Q26.

Selling, general, and administrative (SG&A) and other operating expenses totaled US$25.6 million in 1Q26, a 26.2% increase compared to 1Q25. This increase was primarily driven by sales initiatives to foster revenue growth and amortization expenses, mainly associated with the investments in CI&T Flow, our AI management system.

Adjusted EBITDA reached US$20.8 million in 1Q26, a 6.3% increase from US$19.6 million in 1Q25. In 1Q26, the adjusted EBITDA margin was 15.2%.

Net finance costs totaled US$2.0 million in 1Q26, up 14.2% from 1Q25, primarily driven by lower income from financial investments, partially offset by lower interest expenses on loans and leases. Income tax expense was US$4.6 million in 1Q26, a 7.7% decrease from 1Q25. This decrease was primarily driven by tax benefits from Interest on Equity (JCP) in Brazil and the recognition of deferred tax assets in international operations.

Profit was US$7.6 million in 1Q26, up 1.6% from 1Q25. Adjusted profit was US$10.2 million, an increase of 6.2% compared to 1Q25, with an adjusted profit margin of 7.5%. In 1Q26, diluted EPS was US$0.06, a 6.9% increase from 1Q25. Adjusted diluted EPS were US$0.08, up 11.8% compared to the same period in the prior year.

**Business Outlook** 

We expect our revenue for the second quarter of 2026 to be at least US$140.0 million, representing a 19.5% increase compared to US$117.2 million in 2Q25. This reflects 13.9% year-over-year growth at constant currency.

For the full year of 2026, we are increasing our guidance. We expect our revenue to be in the range of US$555.8 million to US$575.3 million, implying organic revenue growth of 13.5% to 17.5% year over year. This expected growth includes a positive FX impact of around 350 basis points. In addition, we estimate our Adjusted EBITDA margin to be in the range of 17.0% to 19.0%.

These estimates assume an average FX rate of 5.11 BRL/USD in 2Q26 and 5.17 BRL/USD in 2026.

These expectations are forward-looking statements, and actual results may differ materially. See "Cautionary Statement on Forward-Looking Statements" below.

**Conference Call Information**

<br> Cesar Gon (Founder and CEO), Bruno Guicardi (Founder and President for North America and Europe), Stanley Rodrigues (CFO), and Eduardo Galvão (Director of Investor Relations) will host a video conference call to discuss the 1Q26 financial and operating results on May 11, at 4:30 PM Eastern Time / 5:30 PM BRT. The earnings call can be accessed on the Company's Investor Relations website at https://investors.ciandt.com or at the following link: https://youtube.com/live/wsdGmWOVQY4?feature=share.

<br> w w w. c i a n d t . c o m

**About CI&T**

CI&T (NYSE: CINT) is a global partner in tech-integrated business solutions for 100+ large enterprises and fast-growth clients. With a 30-year track record of helping clients navigate change, CI&T delivers accelerated business impact through deep expertise across AI, strategy, customer experience, software development, cloud services, data, and more. CI&T's proprietary AI management system, CI&T FLOW, boosts team productivity, ensuring fast, efficient, and scalable delivery of world-class solutions. The company operates globally, supported by over 8,000 professionals across 11 countries.

**Non-IFRS Financial Measures**

We regularly monitor certain financial and operating metrics to evaluate our business, measure our performance, identify trends affecting our business, formulate financial projections, and make strategic decisions. These non-IFRS financial measures include Adjusted Gross Profit, Adjusted Gross Profit Margin, Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Profit, Adjusted Profit Margin, Revenue at Constant Currency, and Adjusted Diluted EPS. They should be considered in addition to results prepared in accordance with IFRS Accounting Standards, but not as substitutes for results under IFRS Accounting Standards. In addition, our calculation of these non-IFRS financial measures may differ from those used by other companies, and therefore, comparability may be limited. These non-IFRS financial measures are provided as additional information to enhance investors' understanding of our operations' historical and current financial performance.

CI&T is not providing a quantitative reconciliation of its forward-looking non-IFRS Revenue at Constant Currency and Adjusted EBITDA Margin to the most directly comparable IFRS measure because it cannot reasonably predict the outcome of certain significant items without unreasonable efforts. These items include, but are not limited to, share-based compensation expenses, the tax effect of non-IFRS measures, foreign currency exchange gains/losses, and other items. These items are uncertain, depend on various factors, and could have a material impact on our IFRS-reported results for the guidance period.

We calculate Revenue at Constant Currency by translating Revenue from entities reporting in foreign currencies into U.S. dollars using the foreign currency exchange rates from the prior period to show changes in our revenue without giving effect to period-to-period currency fluctuations.

In calculating Adjusted Gross Profit, Adjusted EBITDA, Adjusted Profit and Adjusted Diluted EPS we exclude cost components unrelated to the direct management of our services. For the periods presented, the adjustments applied to Adjusted Gross profit were: (i) depreciation and amortization related to the costs of services provided; and (ii) share-based compensation expenses.

We calculate Adjusted EBITDA for the periods presented as Profit, plus net finance costs, income tax expense, depreciation and amortization, and share-based compensation expenses.

<br> w w w. c i a n d t . c o m

For the periods presented, the adjustments on Adjusted Profit and Adjusted Diluted EPS were: (i) share-based compensation expenses; (ii) acquisition-related expenses: amortization of intangible assets from acquired companies; and (iii) the tax effects of non-IFRS adjustments.

**Cautionary Statement on Forward-Looking Statements**

This press release includes forward-looking statements within the meaning of the safe harbor provisions of the United States Private Securities Litigation Reform Act of 1995. All statements other than statements of historical fact that may be deemed forward-looking statements include, but are not limited to: the statements under Business Outlook, including expectations relating to revenues and other financial or business metrics; statements regarding relationships with clients; and any other statements of expectations or beliefs. The words "believe", "will", "may", "may have", "would", "estimate", "continues", "anticipates", "intends", "plans", "expects", "budget", "scheduled", "forecasts" and similar words are intended to identify estimates and forward-looking statements, but the absence of these words does not mean that a statement is not forward-looking. Forward-looking statements represent our management's beliefs and assumptions only as of the date of this press release. You should read this press release with the understanding that our actual future results may be materially different from our expectations. These statements are subject to known and unknown risks, uncertainties, and other factors that may cause our actual results, levels of activity, performance, or achievements to be materially different from those expressed or implied by such statements in this press release, including risk related to global economic conditions, clients' demand, and our ability to execute our growth strategy and strategic plans. Additional information about these and other risks and uncertainties is contained in the Risk Factors section of CI&T's annual report on Form 20-F. Additional information will be made available in our Annual Reports on Form 20-F, and other filings and reports that we may file from time to time with the SEC. Except as required by law, we assume no obligation to and do not intend to update these forward-looking statements or to update the reasons why actual results could differ materially from those anticipated in these forward-looking statements, even if new information becomes available in the future.

**Contacts:**

**Investor Relations Contact:**

Eduardo Galvão

investors@ciandt.com

**Media Relations Contact:**

Zella Panossian

ciandt@illumepr.com

<br> w w w. c i a n d t . c o m

**Unaudited condensed** **consolidated statement of profit or loss**

(In thousands of U.S. dollars)

---

| | | |
|:---|:---|:---|
|  | **Quarter ended March 31,** | **Quarter ended March 31,** |
|  | **2026** | **2025** |
| **Revenue** | **136608** | **110876** |
| Costs of services provided | (96848) | (76410) |
| **Gross profit** | **39760** | **34466** |
| Selling expenses | (11365) | (8404) |
| General and administrative expenses | (15907) | (12424) |
| Impairment reversals on accounts receivable and contract assets | 1226 | 331 |
| Other income, net | 475 | 242 |
| **Operating expenses, net** | **(25571)** | **(20255)** |
| **Operating profit before net finance costs and income tax expense** | **14189** | **14211** |
| Finance income | 5525 | 4812 |
| Finance costs | (7517) | (6556) |
| **Net finance costs** | **(1992)** | **(1744)** |
| **Profit before income tax** | **12197** | **12467** |
| Current | (352) | (1311) |
| Deferred | (4282) | (3709) |
| **Total income tax expense** | **(4634)** | **(5020)** |
| **Profit for the period** | **7563** | **7447** |
| Earnings per share |  |  |
| Earnings per share – basic (in US$) | 0.06 | 0.06 |
| Earnings per share – diluted (in US$) | 0.06 | 0.05 |
| In thousand: |  |  |
| Weighted average number of basic shares | 129611 | 135018 |
| Weighted average number of diluted shares | 130396 | 137204 |

---

<br> w w w. c i a n d t . c o m

**Unaudited condensed** **consolidated statement of financial position**

(In thousands of U.S. dollars)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Assets** | **March 31, 2026** | **December 31, 2025** | **Liabilities and equity** | **March 31, 2026** | **December 31, 2025** |
| Cash and cash equivalents | 48116 | 47864 | Trade and other payables | 6492 | 5192 |
| Account receivable | 86724 | 97288 | Loans and borrowings | 66164 | 66443 |
| Contract assets | 56434 | 34260 | Lease liabilities | 3125 | 3435 |
| Recoverable taxes | 3034 | 2103 | Salaries and welfare charges | 63347 | 58670 |
| Current income tax assets | 8658 | 8068 | Accounts payable for business acquired | 1474 | 1328 |
| Derivatives | 130 | 190 | Derivatives | 190 | 512 |
| Other assets | 6827 | 6358 | Current income tax liabilities | 840 | 760 |
| **Total current assets** | **209923** | **196131** | Other taxes payable | 3732 | 3266 |
|  |  |  | Contract liability | 4889 | 4021 |
|  |  |  | Other liabilities | 2540 | 3291 |
| Recoverable taxes | 818 | 895 | **Total current liabilities** | **152793** | **146918** |
| Current income tax assets | 4366 | 3959 |  |  |  |
| Deferred tax assets | 813 | 1648 |  |  |  |
| Judicial deposits | 1917 | 1813 | Loans and borrowings | 54709 | 56185 |
| Restricted cash | 621 | 589 | Deferred tax liabilities | 31169 | 26427 |
| Other assets | 1052 | 1183 | Lease liabilities | 4092 | 4868 |
| Property and equipment | 7675 | 7354 | Provisions for tax and labor risks | 717 | 680 |
| Intangible assets and goodwill | 334882 | 329348 | Accounts payable for business acquired | 4220 | 3905 |
| Right-of-use assets | 6787 | 7578 | Other liabilities | 2579 | 2578 |
| **Total non-current assets** | **358931** | **354367** | **Total non-current liabilities** | **97486** | **94643** |
|  |  |  | **Equity** |  |  |
|  |  |  | Share capital | 7 | 7 |
|  |  |  | Share premium | 181215 | 183395 |
|  |  |  | Treasury share reserve | (28647) | (30016) |
|  |  |  | Capital reserves | 21288 | 23180 |
|  |  |  | Retained earnings | 146091 | 138528 |
|  |  |  | Other comprehensive loss | (1379) | (6157) |
|  |  |  | **Total equity** | **318575** | **308937** |
| **Total assets** | **568854** | **550498** | **Total equity and liabilities** | **568854** | **550498** |

---

<br> w w w. c i a n d t . c o m

**Unaudited condensed** **consolidated statement of cash flows** 

(In thousands of U.S. dollars)

---

| | | |
|:---|:---|:---|
|  | **March 31, 2026** | **March 31, 2025** |
| **Cash flows from operating activities** |  |  |
| Profit for the period | 7563 | 7447 |
| ***Adjustments for:*** |  |  |
| Depreciation and amortization | 5558 | 4398 |
| Loss (gain) on sale and write-off of non-financial assets | 109 | (4) |
| Interest and exchange rate changes | 739 | 2823 |
| Unrealized loss on financial instruments | (278) | (823) |
| Income tax expenses | 4634 | 5020 |
| Impairment reversal on accounts receivable and contract assets | (1226) | (331) |
| Share-based compensation | 1047 | 961 |
| Other |  | 4 |
| **Changes in operating assets and liabilities** |  |  |
| Accounts receivable and contract assets | (6634) | 4796 |
| Recoverable taxes | (931) | (72) |
| Trade and other payables | 840 | (641) |
| Salaries and welfare charges | 1289 | 1627 |
| Contract liabilities | 772 | (4655) |
| Other receivables and payables, net | 64 | (902) |
| **Cash generated from operating activities** | **13546** | **19648** |
| Income tax paid | (713) | (324) |
| Interest paid on loans and borrowings | (1521) | (1687) |
| Interest paid on lease | (220) | (170) |
| Income tax refund | 17 | 121 |
| **Net cash from operating activities** | **11109** | **17588** |
| **Cash flows from investing activities** |  |  |
| Acquisition of property and equipment and intangible assets | (3542) | (3023) |
| **Net cash used in investing activities** | **(3542)** | **(3023)** |
| **Cash flows from financing activities** |  |  |
| Exercised share-based compensation | 249 | 575 |
| Payment of lease liabilities | (1260) | (1137) |
| Proceeds (outflows) from settlement of derivatives | 2 | (71) |
| Payment of loans and borrowings | (4471) | (3172) |
| Repurchase of treasury shares | (3330) | (7324) |
| **Net cash used in financing activities** | **(8810)** | **(11129)** |
| Net increase (decrease) in cash and cash equivalents | (1243) | 3436 |
| Cash and cash equivalents as of January 1 | 47864 | 56621 |
| Exchange variation effect on cash and cash equivalents | 1495 | 2756 |
| **Cash and cash equivalents as of March 31** | **48116** | **62813** |

---

<br> w w w. c i a n d t . c o m

**Revenue Distribution**

(In thousands of U.S. dollars)

---

| | | | |
|:---|:---|:---|:---|
| **Revenue by Industry**<br> **(in USD thousand)** | **1Q26** | **1Q25** | **Var.**<br> **1Q26 x 1Q25** |
| Financial Services | 51185 | 37246 | 37.4% |
| Retail and Industrial Goods | 27945 | 24221 | 15.4% |
| Consumer Goods | 22841 | 22869 | -0.1% |
| Technology and Telecommunications | 16086 | 11388 | 41.3% |
| Life Sciences | 10471 | 9057 | 15.6% |
| Other | 8080 | 6095 | 32.6% |
| **Total** | **136608** | **110876** | **23.2%** |

---

---

| | | | |
|:---|:---|:---|:---|
| **Revenue by Geography**<br> **(in USD thousand)** | **1Q26** | **1Q25** | **Var.**<br> **1Q26 x 1Q25** |
| Latin America | 66101 | 49687 | 33.0% |
| North America | 57047 | 49059 | 16.3% |
| New Markets | 13460 | 12130 | 11.0% |
| **Total** | **136608** | **110876** | **23.2%** |

---

---

| | | | |
|:---|:---|:---|:---|
| **Top Clients** | **1Q26** | **1Q25** | **Var.**<br> **1Q26 x 1Q25** |
| Top Client | 14699 | 11758 | 25.0% |
| Top 10 Clients | 55382 | 46566 | 18.9% |

---

<br> w w w. c i a n d t . c o m

**Reconciliation of various income statement amounts from IFRS to non-IFRS measures**

---

| | |
|:---|:---|
| **Revenue Growth at Constant Currency** | **1Q26** |
| Reported Revenue Growth | 23.2% |
| Foreign Exchange Rates Impact | -7.7% |
| **Revenue Growth at Constant Currency** | **15.5%** |

---

---

| | | | |
|:---|:---|:---|:---|
| **Adjusted Gross Profit**<br> **(in USD thousand)** | **1Q26** | **1Q25** | **Var.**<br> **1Q26 x 1Q25** |
| Revenue | 136608 | 110876 | 23.2% |
| Cost of Services Provided | (96848) | (76410) | 26.7% |
| **Gross Profit** | **39760** | **34466** | **15.4%** |
| *Adjustments* |  |  |  |
| Depreciation and amortization (cost of services provided) | 1546 | 1502 | 2.9% |
| Share-based compensation | 503 | 758 | -33.6% |
| **Adjusted Gross Profit** | **41809** | **36726** | **13.8%** |
| **Adjusted Gross Profit Margin** | **30.6%** | **33.1%** | **-2.5p.p** |

---

---

| | | | |
|:---|:---|:---|:---|
| **Adjusted EBITDA**<br> **(in USD thousand)** | **1Q26** | **1Q25** | **Var.**<br> **1Q26 x 1Q25** |
| Profit for the period | 7563 | 7447 | 1.6% |
| *Adjustments* |  |  |  |
| Net finance cost | 1992 | 1744 | 14.2% |
| Income tax expense | 4634 | 5020 | -7.7% |
| Depreciation and amortization | 5558 | 4397 | 26.4% |
| Share-based compensation | 1047 | 961 | 8.9% |
| **Adjusted EBITDA** | **20794** | **19570** | **6.3%** |
| **Adjusted EBITDA Margin** | **15.2%** | **17.6%** | **-2.4p.p** |

---

---

| | | | |
|:---|:---|:---|:---|
| **Adjusted Profit**<br> **(in USD thousand)** | **1Q26** | **1Q25** | **Var.**<br> **1Q26 x 1Q25** |
| Profit for the period | 7563 | 7447 | 1.6% |
| *Adjustments* |  |  |  |
| Acquisition-related expenses (1) | 2102 | 2006 | 4.8% |
| Share-based compensation | 1047 | 961 | 8.9% |
| Tax effects on non-IFRS adjustments | (503) | (804) | -37.4% |
| **Adjusted Profit** | **10209** | **9611** | **6.2%** |
| **Adjusted Profit Margin** | **7.5%** | **8.7%** | **-1.2p.p** |

---

<br> w w w. c i a n d t . c o m

---

| | | | |
|:---|:---|:---|:---|
| **Adjusted Diluted EPS**<br> **(in USD)** | **1Q26** | **1Q25** | **Var.**<br> **1Q26 x 1Q25** |
| Diluted EPS | 0.06 | 0.05 | 6.9% |
| *Adjustments* |  |  |  |
| Acquisition-related expenses (1) | 0.02 | 0.01 | 10.3% |
| Share-based compensation | 0.01 | 0.01 | 14.6% |
| Tax effects on non-IFRS adjustments (2) | - | (0.01) | -34.2% |
| **Adjusted Diluted EPS** | **0.08** | **0.07** | **11.8%** |

---

**Notes:**

<sup>(1)</sup> Adjusted Profit and Adjusted Diluted EPS include amortization of intangible assets from acquired companies totaling (US$2,102) thousand in 1Q26 and (US$2,006) thousand in 1Q25. 

<sup>(2)</sup> The calculation of the tax effect on non-IFRS Accounting Standards adjustments considers the nature of the expense, whether it is deductible or not, as well as whether it is a temporary or permanent difference. We also evaluate the tax scenario of each entity, taking into account whether deferred income tax assets would be realizable. Then, we apply the corresponding tax rate for the entity.

**Note:** Percentage variations and totals presented throughout this document are calculated based on unrounded figures, while the numbers displayed in the tables and text are rounded. Consequently, variations may differ from calculations performed using the figures shown.

<br> w w w. c i a n d t . c o m

CI&T

Inc.

**Unaudited condensed consolidated interim**

**financial statements**

**March 31, 2026**

Content

[**Unaudited condensed consolidated statement of financial position**](#a_002)<sub>3</sub>

[**Unaudited condensed consolidated statement of profit or loss**](#a_003)<sub>4</sub>

[**Unaudited condensed consolidated statement of other comprehensive income**](#a_004)<sub>5</sub>

[**Unaudited condensed consolidated statement of changes in equity**](#a_005)<sub>6</sub>

[**Unaudited condensed consolidated statement of cash flows**](#a_006)<sub>8</sub>

[**Notes to the unaudited condensed consolidated interim financial statements**](#a_008)<sub>9</sub>

![](cintfs1q266k_001.jpg)

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br> **Unaudited condensed consolidated statement of financial position as of March 31, 2026 and December 31, 2025**<br> (In thousands of United States dollars – US$) |

---

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Assets** | **Note** | **March 31, 2026** | **December 31, 2025** | **Liabilities and equity** | **Note** | **March 31, 2026** | **December 31, 2025** |
| Cash and cash equivalents | 5 | 48116 | 47864 | Trade and other payables |  | 6492 | 5192 |
| Accounts receivable | 6.1 | 86724 | 97288 | Loans and borrowings | 8 | 66164 | 66443 |
| Contract assets | 6.2 | 56434 | 34260 | Lease liabilities |  | 3125 | 3435 |
| Recoverable taxes |  | 3034 | 2103 | Salaries and welfare charges | 9 | 63347 | 58670 |
| Current income tax assets |  | 8658 | 8068 | Accounts payable for business acquired |  | 1474 | 1328 |
| Derivatives | 10 | 130 | 190 | Derivatives | 10 | 190 | 512 |
| Other assets |  | 6827 | 6358 | Current income tax liabilities |  | 840 | 760 |
|  |  |  |  | Other taxes payable |  | 3732 | 3266 |
|  |  |  |  | Contract liability |  | 4889 | 4021 |
|  |  |  |  | Other liabilities |  | 2540 | 3291 |
| **Total current assets** |  | **209923** | **196131** | **Total current liabilities** |  | **152793** | **146918** |
| Recoverable taxes |  | 818 | 895 | Loans and borrowings | 8 | 54709 | 56185 |
| Current income tax assets |  | 4366 | 3959 | Deferred tax liabilities | 15.2 | 31169 | 26427 |
| Deferred tax assets | 15.2 | 813 | 1648 | Lease liabilities |  | 4092 | 4868 |
| Judicial deposits |  | 1917 | 1813 | Provisions for tax and labor risks |  | 717 | 680 |
| Restricted cash |  | 621 | 589 | Accounts payable for business acquired |  | 4220 | 3905 |
| Other assets |  | 1052 | 1183 | Other liabilities |  | 2579 | 2578 |
| Property and equipment |  | 7675 | 7354 |  |  |  |  |
| Intangible assets and goodwill | 7 | 334882 | 329348 |  |  |  |  |
| Right-of-use assets |  | 6787 | 7578 |  |  |  |  |
| **Total non-current assets** |  | **358931** | **354367** | **Total non-current liabilities** |  | **97486** | **94643** |
|  |  |  |  | **Equity** | 11 |  |  |
|  |  |  |  | Share capital |  | 7 | 7 |
|  |  |  |  | Share premium |  | 181215 | 183395 |
|  |  |  |  | Treasury share reserve |  | (28647) | (30016) |
|  |  |  |  | Capital reserves |  | 21288 | 23180 |
|  |  |  |  | Retained earnings |  | 146091 | 138528 |
|  |  |  |  | Other comprehensive loss |  | (1379) | (6157) |
|  |  |  |  | **Total equity** |  | **318575** | **308937** |
| **Total assets** |  | **568854** | **550498** | **Total equity and liabilities** |  | **568854** | **550498** |

---

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

---

| | |
|:---|:---|
| 3 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br> **Unaudited condensed consolidated statement of profit or loss**<br> For the three months ended March 31, 2026 and 2025 <br> (In thousands of United States dollars – US$, except basic and diluted result per share) |

---

---

| | | | |
|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Note** | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;**Revenue** | &nbsp;&nbsp;12 | &nbsp;&nbsp; 136608 | &nbsp;&nbsp; 110876 |
| &nbsp;&nbsp;Costs of services provided | &nbsp;&nbsp;13 | &nbsp;&nbsp; (96848) | &nbsp;&nbsp; (76410) |
| &nbsp;&nbsp;**Gross profit** |  | &nbsp;&nbsp; **39760** | &nbsp;&nbsp; **34466** |
| &nbsp;&nbsp;Selling expenses | &nbsp;&nbsp;13 | &nbsp;&nbsp; (11365) | &nbsp;&nbsp; (8404) |
| &nbsp;&nbsp;General and administrative expenses | &nbsp;&nbsp;13 | &nbsp;&nbsp; (15907) | &nbsp;&nbsp; (12424) |
| &nbsp;&nbsp;Impairment reversals on accounts receivable and contract assets | &nbsp;&nbsp;13 | &nbsp;&nbsp; 1226 | &nbsp;&nbsp; 331 |
| &nbsp;&nbsp;Other income, net | &nbsp;&nbsp;13 | &nbsp;&nbsp; 475 | &nbsp;&nbsp; 242 |
| &nbsp;&nbsp;**Operating expenses, net** |  | &nbsp;&nbsp; **(25571)** | &nbsp;&nbsp; **(20255)** |
| &nbsp;&nbsp;**Operating profit before net finance costs and income tax expense** |  | &nbsp;&nbsp; **14189** | &nbsp;&nbsp; **14211** |
| &nbsp;&nbsp;Finance income | &nbsp;&nbsp;14 | &nbsp;&nbsp; 5525 | &nbsp;&nbsp; 4812 |
| &nbsp;&nbsp;Finance costs | &nbsp;&nbsp;14 | &nbsp;&nbsp; (7517) | &nbsp;&nbsp; (6556) |
| &nbsp;&nbsp;**Net finance costs** |  | &nbsp;&nbsp; **(1992)** | &nbsp;&nbsp; **(1744)** |
| &nbsp;&nbsp;**Profit before income tax** |  | &nbsp;&nbsp; **12197** | &nbsp;&nbsp; **12467** |
| &nbsp;&nbsp;<br> **Income tax expense** |  |  |  |
| &nbsp;&nbsp;Current | &nbsp;&nbsp;15 | &nbsp;&nbsp; (352) | &nbsp;&nbsp; (1311) |
| &nbsp;&nbsp;Deferred | &nbsp;&nbsp;15 | &nbsp;&nbsp; (4282) | &nbsp;&nbsp; (3709) |
| &nbsp;&nbsp;**Total income tax expense** |  | &nbsp;&nbsp; **(4634)** | &nbsp;&nbsp; **(5020)** |
| &nbsp;&nbsp;**Profit for the period** |  | &nbsp;&nbsp; **7563** | &nbsp;&nbsp; **7447** |
| &nbsp;&nbsp;**Profit attributable to:** |  |  |  |
| &nbsp;&nbsp;Equity holders of the Parent Company |  | &nbsp;&nbsp; 7563 | &nbsp;&nbsp; 7447 |
| &nbsp;&nbsp;**Earnings per share** |  |  |  |
| &nbsp;&nbsp;Earnings per share – basic (in US$) |  | &nbsp;&nbsp; 0.06 | &nbsp;&nbsp; 0.06 |
| &nbsp;&nbsp;Earnings per share – diluted (in US$) |  | &nbsp;&nbsp; 0.06 | &nbsp;&nbsp; 0.05 |

---

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

---

| | |
|:---|:---|
| 4 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br> **Unaudited condensed consolidated statement of other comprehensive income**<br> For the three months ended March 31, 2026 and 2025 <br> (In thousands of United States dollars – US$) |

---

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;**Profit for the period** | &nbsp;&nbsp; **7563** | &nbsp;&nbsp; **7447** |
| &nbsp;&nbsp;*Other comprehensive income:* |  |  |
| &nbsp;&nbsp;**Items that are or may be reclassified subsequently to the statement of profit or loss** |  |  |
| &nbsp;&nbsp;Cash flow hedges – effective portion of changes in fair value – net of tax | &nbsp;&nbsp; - | &nbsp;&nbsp; 1296 |
| &nbsp;&nbsp;Foreign operations - foreign currency translation differences | &nbsp;&nbsp; 4778 | &nbsp;&nbsp; 8636 |
| &nbsp;&nbsp;**Total other comprehensive income** | &nbsp;&nbsp; **4778** | &nbsp;&nbsp; **9932** |
| &nbsp;&nbsp;**Total comprehensive income for the period** | &nbsp;&nbsp; **12341** | &nbsp;&nbsp; **17379** |
| &nbsp;&nbsp;**Total comprehensive income attributed to** |  |  |
| &nbsp;&nbsp;Equity holders of the Parent Company | &nbsp;&nbsp; 12341 | &nbsp;&nbsp; 17379 |

---

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

---

| | |
|:---|:---|
| 5 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br> **Unaudited condensed consolidated statement of changes in equity**<br> For the three months ended March 31, 2026 and 2025 <br> (In thousands of United States dollars – US$) |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Note** | &nbsp;&nbsp;**Share capital** | &nbsp;&nbsp;**Share premium** | &nbsp;&nbsp;**Treasury share reserve** | &nbsp;&nbsp;**Capital reserve** | &nbsp;&nbsp;**Retained earnings reserve** | &nbsp;&nbsp;**Other comprehensive income (loss)** | &nbsp;&nbsp;**Total equity** |
| &nbsp;&nbsp;**Balances as of December 31, 2025** |  | &nbsp;&nbsp;**7** | &nbsp;&nbsp;**183395** | &nbsp;&nbsp;**(30016)** | &nbsp;&nbsp;**23180** | &nbsp;&nbsp;**138528** | &nbsp;&nbsp;**(6157)** | &nbsp;&nbsp;**308937** |
| &nbsp;&nbsp;**Comprehensive income for the period** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Profit for the period |  | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;7563 | &nbsp;&nbsp;- | &nbsp;&nbsp; 7563 |
| &nbsp;&nbsp;Foreign operations - foreign currency translation differences |  | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;4778 | &nbsp;&nbsp; 4778 |
| &nbsp;&nbsp;**Total comprehensive income for the period** |  | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp; **7563** | &nbsp;&nbsp; **4778** | &nbsp;&nbsp; **12341** |
| &nbsp;&nbsp;**Transactions with the owner of the Group** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Contributions, distribution and constitution of reserves** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Treasury shares acquired | &nbsp;&nbsp;11.2 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(3330) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(3330) |
| &nbsp;&nbsp;Equity settled share-based payment |  | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;937 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;937 |
| &nbsp;&nbsp;Restricted stock units settled |  | &nbsp;&nbsp;- | &nbsp;&nbsp; (1706) | &nbsp;&nbsp; 3976 | &nbsp;&nbsp; (2829) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp; (559) |
| &nbsp;&nbsp;Share options exercised |  | &nbsp;&nbsp;- | &nbsp;&nbsp; (456) | &nbsp;&nbsp; 686 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp; 230 |
| &nbsp;&nbsp;Incentive stock options exercised |  | &nbsp;&nbsp;- | &nbsp;&nbsp; (18) | &nbsp;&nbsp; 37 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp; 19 |
| &nbsp;&nbsp;**Total contributions and distribution and constitution of reserves** |  | &nbsp;&nbsp;**-** | &nbsp;&nbsp; **(2180)** | &nbsp;&nbsp; **1369** | &nbsp;&nbsp; **(1892)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(2703)** |
| &nbsp;&nbsp;**Balances as of March 31, 2026** |  | &nbsp;&nbsp; **7** | &nbsp;&nbsp; **181215** | &nbsp;&nbsp; **(28647)** | &nbsp;&nbsp; **21288** | &nbsp;&nbsp; **146091** | &nbsp;&nbsp; **(1379)** | &nbsp;&nbsp; **318575** |

---

---

| | |
|:---|:---|
| 6 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br> **Unaudited condensed consolidated statement of changes in equity**<br> For the three months ended March 31, 2026 and 2025 <br> (In thousands of United States dollars – US$) |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Note** | &nbsp;&nbsp;**Share capital** | &nbsp;&nbsp;**Share premium** | &nbsp;&nbsp;**Treasury share reserve** | &nbsp;&nbsp;**Capital reserve** | &nbsp;&nbsp;**Retained earnings reserve** | &nbsp;&nbsp;**Other comprehensive income (loss)** | &nbsp;&nbsp;**Total equity** |
| &nbsp;&nbsp;**Balances as of January 1, 2025** |  | &nbsp;&nbsp;**7** | &nbsp;&nbsp;**186333** | &nbsp;&nbsp;**(6457)** | &nbsp;&nbsp;**26659** | &nbsp;&nbsp;**97908** | &nbsp;&nbsp;**(24326)** | &nbsp;&nbsp;**280124** |
| &nbsp;&nbsp;**Comprehensive income for the period** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Profit for the period |  | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;7447 | &nbsp;&nbsp;- | &nbsp;&nbsp;7447 |
| &nbsp;&nbsp;Foreign operations - foreign currency translation differences |  | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;8636 | &nbsp;&nbsp;8636 |
| &nbsp;&nbsp;Cash flow hedges – net of taxes |  | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;1296 | &nbsp;&nbsp;1296 |
| &nbsp;&nbsp;**Total comprehensive income for the period** |  | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**7447** | &nbsp;&nbsp;**9932** | &nbsp;&nbsp;**17379** |
| &nbsp;&nbsp;**Transactions with the owner of the Group** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;**Contributions, distribution and constitution of reserves** |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Treasury shares acquired |  | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(7324) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(7324) |
| &nbsp;&nbsp;Equity settled share-based payment |  | &nbsp;&nbsp;- | &nbsp;&nbsp;(6) | &nbsp;&nbsp;- | &nbsp;&nbsp;443 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;437 |
| &nbsp;&nbsp;Restricted stock units settled |  | &nbsp;&nbsp;- | &nbsp;&nbsp;(312) | &nbsp;&nbsp;863 | &nbsp;&nbsp;(980) | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(429) |
| &nbsp;&nbsp;Share options exercised |  | &nbsp;&nbsp;- | &nbsp;&nbsp;(760) | &nbsp;&nbsp;1234 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;474 |
| &nbsp;&nbsp;Incentive stock options exercised |  | &nbsp;&nbsp;- | &nbsp;&nbsp;(82) | &nbsp;&nbsp;183 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;101 |
| &nbsp;&nbsp;**Total contributions and distribution and constitution of reserves** |  | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(1160)** | &nbsp;&nbsp;**(5044)** | &nbsp;&nbsp;**(537)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(6741)** |
| &nbsp;&nbsp;**Balances as of March 31, 2025** |  | &nbsp;&nbsp;**7** | &nbsp;&nbsp;**185173** | &nbsp;&nbsp;**(11501)** | &nbsp;&nbsp;**26122** | &nbsp;&nbsp;**105355** | &nbsp;&nbsp;**(14394)** | &nbsp;&nbsp;**290762** |

---

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

---

| | |
|:---|:---|
| 7 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br> **Unaudited condensed consolidated statement of cash flows**<br> For the three months ended on March 31, 2026 and 2025 <br> (In thousands of United States dollars – US$) |

---

---

| | | | |
|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Notes** | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;**Cash flows from operating activities** |  |  |  |
| &nbsp;&nbsp;Profit for the period |  | &nbsp;&nbsp; 7563 | &nbsp;&nbsp; 7447 |
| &nbsp;&nbsp;*Adjustments for:* |  |  |  |
| &nbsp;&nbsp;Depreciation and amortization | &nbsp;&nbsp;13 | &nbsp;&nbsp; 5558 | &nbsp;&nbsp; 4398 |
| &nbsp;&nbsp;Loss (gain) on sale and write-off of non-financial assets |  | &nbsp;&nbsp; 109 | &nbsp;&nbsp; (4) |
| &nbsp;&nbsp;Interest and exchange rate changes |  | &nbsp;&nbsp; 739 | &nbsp;&nbsp; 2823 |
| &nbsp;&nbsp;Unrealized gain on financial instruments | &nbsp;&nbsp;10 | &nbsp;&nbsp; (278) | &nbsp;&nbsp; (823) |
| &nbsp;&nbsp;Income tax expenses | &nbsp;&nbsp;15 | &nbsp;&nbsp; 4634 | &nbsp;&nbsp; 5020 |
| &nbsp;&nbsp;Impairment reversal on accounts receivable and contract assets | &nbsp;&nbsp;6 | &nbsp;&nbsp; (1226) | &nbsp;&nbsp; (331) |
| &nbsp;&nbsp;Share-based compensation | &nbsp;&nbsp;13 | &nbsp;&nbsp; 1047 | &nbsp;&nbsp; 961 |
| &nbsp;&nbsp;Other |  | &nbsp;&nbsp;- | &nbsp;&nbsp;4 |
| &nbsp;&nbsp;**Changes in operating assets and liabilities** |  |  |  |
| &nbsp;&nbsp;Accounts receivable and contract assets |  | &nbsp;&nbsp; (6634) | &nbsp;&nbsp; 4796 |
| &nbsp;&nbsp;Recoverable taxes |  | &nbsp;&nbsp; (931) | &nbsp;&nbsp; (72) |
| &nbsp;&nbsp;Trade and other payables |  | &nbsp;&nbsp;840 | &nbsp;&nbsp; (641) |
| &nbsp;&nbsp;Salaries and welfare charges |  | &nbsp;&nbsp; 1289 | &nbsp;&nbsp; 1627 |
| &nbsp;&nbsp;Contract liabilities |  | &nbsp;&nbsp; 772 | &nbsp;&nbsp; (4655) |
| &nbsp;&nbsp;Other receivables and payables, net |  | &nbsp;&nbsp; 64 | &nbsp;&nbsp; (902) |
| &nbsp;&nbsp;**Cash generated from operating activities** |  | &nbsp;&nbsp;**13546** | &nbsp;&nbsp; **19648** |
| &nbsp;&nbsp;Income tax paid |  | &nbsp;&nbsp; (713) | &nbsp;&nbsp; (324) |
| &nbsp;&nbsp;Interest paid on loans and borrowings | &nbsp;&nbsp;8 | &nbsp;&nbsp; (1521) | &nbsp;&nbsp; (1687) |
| &nbsp;&nbsp;Interest paid on lease |  | &nbsp;&nbsp; (220) | &nbsp;&nbsp; (170) |
| &nbsp;&nbsp;Income tax refund |  | &nbsp;&nbsp; 17 | &nbsp;&nbsp; 121 |
| &nbsp;&nbsp;**Net cash from operating activities** |  | &nbsp;&nbsp;**11109** | &nbsp;&nbsp; **17588** |
| &nbsp;&nbsp;**Cash flows from investing activities** |  |  |  |
| &nbsp;&nbsp;Acquisition of property and equipment and intangible assets |  | &nbsp;&nbsp;(3542) | &nbsp;&nbsp; (3023) |
| &nbsp;&nbsp;**Net cash used in investing activities** |  | &nbsp;&nbsp;**(3542)** | &nbsp;&nbsp; **(3023)** |
| &nbsp;&nbsp;**Cash flows from financing activities** |  |  |  |
| &nbsp;&nbsp;Exercised share-based compensation |  | &nbsp;&nbsp; 249 | &nbsp;&nbsp; 575 |
| &nbsp;&nbsp;Payment of lease liabilities |  | &nbsp;&nbsp; (1260) | &nbsp;&nbsp; (1137) |
| &nbsp;&nbsp;Proceeds (outflows) from settlement of derivatives | &nbsp;&nbsp;10 | &nbsp;&nbsp; 2 | &nbsp;&nbsp; (71) |
| &nbsp;&nbsp;Payment of loans and borrowings | &nbsp;&nbsp;8 | &nbsp;&nbsp; (4471) | &nbsp;&nbsp; (3172) |
| &nbsp;&nbsp;Repurchase of treasury shares | &nbsp;&nbsp;11.2 | &nbsp;&nbsp; (3330) | &nbsp;&nbsp; (7324) |
| &nbsp;&nbsp;**Net cash used in financing activities** |  | &nbsp;&nbsp; **(8810)** | &nbsp;&nbsp; **(11129)** |
| &nbsp;&nbsp;**Net increase (decrease) in cash and cash equivalents** |  | &nbsp;&nbsp; **(1243)** | &nbsp;&nbsp; **3436** |
| &nbsp;&nbsp;**Cash and cash equivalents as of January 1** |  | &nbsp;&nbsp; **47864** | &nbsp;&nbsp; **56621** |
| &nbsp;&nbsp;Exchange variation effect on cash and cash equivalents |  | &nbsp;&nbsp; 1495 | &nbsp;&nbsp; 2756 |
| &nbsp;&nbsp;**Cash and cash equivalents as of March 31** |  | &nbsp;&nbsp; **48116** | &nbsp;&nbsp; **62813** |

---

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

---

| | |
|:---|:---|
| 8 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

1. Reporting entity

CI&T Inc. ("CI&T" or "Parent Company") is a publicly held company incorporated in the Cayman Islands in June 2021, headquartered at Estrada Giuseppina Vianelli Di Napoli, 1455, Polo II de Alta Tecnologia, in the City of Campinas, State of São Paulo, Brazil. The Parent Company's subsidiaries are mainly engaged in the development of customizable software through the implementation of software solutions, including machine learning, artificial intelligence, data analytics, cloud migration and mobility technologies.

These unaudited condensed consolidated interim financial statements comprise the Parent Company and its subsidiaries (collectively referred to as the "Group").

Since November 10, 2021 CI&T has been a publicly-held company registered with the US Securities and Exchange Commission (the "SEC") and its shares are traded on the New York Stock Exchange ("NYSE") under the ticker symbol "CINT".

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Organizational structure

The Parent Company did not have any changes to its direct and indirect subsidiaries compared to those presented in the consolidated financial statements for the year ended December 31, 2025, except for: (i) CI&T Mexico, which started operations during the first quarter of 2026; (ii) CI&T Australia was dissolved on March 16, 2026; and (iii) CI&T Financial and CI&T Fintech, both of them located in the United States, which are inactive as of March 31, 2026, and are in the process of closing their activities.

2. Basis of accounting

These unaudited condensed consolidated interim financial statements as of March 31, 2026, and for the three months ended March 31, 2026 have been prepared in accordance with IAS 34 *Interim Financial Reporting* and should be read in conjunction with the Group's last annual consolidated financial statements as at and for the year ended December 31, 2025 ('last annual financial statements'). They do not include all the information required for a complete set of financial statements prepared in accordance with IFRS<sup>â</sup> Accounting Standards as issued by the International Accounting Standards Board "IASB" (IFRS Accounting Standards). However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group's financial position and performance since the last annual financial statements.

These unaudited condensed consolidated interim financial statements were authorized for issue by the Parent Company's Board of Directors on May 08, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Seasonality of operations

The business activities carried on by the Group entities, and their transactions are not highly cyclical or seasonal in nature.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Accounting standards issued but not yet effective

The accounting policies adopted in the preparation of the unaudited condensed consolidated interim financial statements are consistent with those followed in the preparation of the Group's annual consolidated financial statements for the year ended December 31, 2025, except for the adoption of new amendments effective as of January 1<sup>st</sup>, 2026, as disclosed in explanatory note 3.25 to the consolidated financial statements for December 31, 2025, which did not have a material impact on the Group's unaudited condensed consolidated interim financial statements. The Group has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective.

---

| | |
|:---|:---|
| 9 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

3. Functional and presentation currency

The unaudited condensed consolidated interim financial statements of the Parent Company, along with those of its subsidiaries, are measured using the currency of the primary economic environment in which each entity operates, referred to as the "functional currency." For the Parent Company, this functional currency is the Brazilian Reais (R$). For presentation purposes, these unaudited condensed consolidated interim financial statements are expressed in United States dollars (US$).

4. Use of judgments and estimates

In preparing these unaudited condensed consolidated interim financial statements, management has made judgments and estimates about the future that affect the application of the Group's accounting policies and the reported amounts of assets and liabilities, income and expense. Actual results may differ from these estimates.

The significant judgments made by management in applying the Group's accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Fair value Measurement

There were no changes in the Group's valuation processes, valuation techniques, and types of inputs used in the fair value measurements during the period. When available, observable market data is used, and third-party valuations are assessed to ensure compliance with accounting standards and appropriate classification within the fair value hierarchy. Fair values are categorized into Level 1 (quoted prices in active markets) and Level 2 (observable inputs other than quoted prices). The Group does not hold assets or liabilities that are categorized within Level 3 of the fair value hierarchy, which involves unobservable inputs. There were no transfers between Level 1 and Level 2 fair value measurements during the period, and no transfers into or out of Level 3 fair value measurements during 2026.

---

| | |
|:---|:---|
| 10 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

5. Cash and cash equivalents

---

| | | | |
|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Weighted average rate (p. a.)** | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**December 31, 2025** |
| &nbsp;&nbsp;Cash and bank balances |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8209 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12290 |
| &nbsp;&nbsp;Short-term financial investments |  |  |  |
| &nbsp;&nbsp; Short-term financial investments – Brazilian reais | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.63% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17948 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9639 |
| &nbsp;&nbsp; Short-term financial investments – US dollars | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.70% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17413 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21787 |
| &nbsp;&nbsp; Short-term financial investments – Pound sterling | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.49% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3598 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2515 |
| &nbsp;&nbsp; Short-term financial investments – Canadian dollar | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.40% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;461 | &nbsp;&nbsp;1153 |
| &nbsp;&nbsp; Short-term financial investments – Chinese yuan | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.30% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;487 | &nbsp;&nbsp;480 |
| &nbsp;&nbsp;**Total** |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**48116** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**47864** |

---

Short-term financial investments mainly consist of fixed-income instruments issued by financial institutions. These instruments earn interest at market-based rates and are held for cash management purposes.

6. Accounts receivable and contract assets

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Accounts receivable

The balances of accounts receivable are presented as follows:

---

| | | |
|:---|:---|:---|
|  | **March 31,** <br> **2026** | **December 31, 2025** |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable - in R$ – from Brazil based customers | &nbsp;&nbsp;&nbsp;&nbsp; 48321 | &nbsp;&nbsp;&nbsp;&nbsp;53842 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable - in US$ – from United States based customers | &nbsp;&nbsp;&nbsp;&nbsp; 29641 | &nbsp;&nbsp;&nbsp;&nbsp;38549 |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable – other currencies - from other foreign based customers | &nbsp;&nbsp;&nbsp;&nbsp; 9379 | &nbsp;&nbsp;&nbsp;&nbsp;6777 |
| &nbsp;&nbsp;&nbsp;(-) Expected credit losses | &nbsp;&nbsp;&nbsp;&nbsp; (617) | &nbsp;&nbsp;&nbsp;&nbsp;(1880) |
| **Accounts receivable, net** | &nbsp;&nbsp;&nbsp;&nbsp;**86724** | **97288** |

---

The balance of accounts receivable by maturity date is as follows:

---

| | | |
|:---|:---|:---|
|  | **March 31,** <br> **2026** | **December 31, 2025** |
| **Current** | 77720 | 90184 |
| **Overdue:** |  |  |
| &nbsp;&nbsp;&nbsp;from 1 to 60 days | 5472 | 6250 |
| &nbsp;&nbsp;&nbsp;61 to 360 days | 2222 | 897 |
| &nbsp;&nbsp;&nbsp;Over 360 days | 1927 | 1837 |
| (-) Expected credit losses | (617) | (1880) |
| **Total** | **86724** | **97288** |

---

---

| | |
|:---|:---|
| 11 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

The rollforward of the allowance for credit expected losses is as follows:

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**Expected credit losses** |
| &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**(1880)** |
| &nbsp;&nbsp;Addition | &nbsp;&nbsp; (387) |
| &nbsp;&nbsp;Reversal | &nbsp;&nbsp; 1729 |
| &nbsp;&nbsp;Translation to presentation currency | &nbsp;&nbsp; (79) |
| &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**(617)** |

---

As of March 31, 2026, the average expected credit loss rate under the method applied by the Group was 0.03% (0.03% as of December 31, 2025), except for certain credit-impaired customers with fully impaired balances, resulting in an expected credit loss amounting to US$596 (of the total of US$617). As of December 31, 2025, such credit-impaired customers with fully impaired balances resulted in an expected credit loss amounting to US$1,857 (of the total of US$1,880).

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Contract assets

The balances of contract assets are presented as follows:

---

| | | |
|:---|:---|:---|
|  | **March 31,** <br> **2026** | **December 31, 2025** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Contract assets - in R$ – from Brazil based customers | 37786 | 22715 |
| &nbsp;&nbsp;&nbsp;&nbsp;Contract assets - in US$ – from United States based customers | 14820 | &nbsp;&nbsp;&nbsp;&nbsp;8343 |
| &nbsp;&nbsp;&nbsp;&nbsp;Contract assets – other currencies - from other foreign based customers | 3954 | &nbsp;&nbsp;&nbsp;&nbsp;3212 |
| &nbsp;&nbsp;&nbsp;&nbsp;(-) Expected credit losses | (126) | &nbsp;&nbsp;&nbsp;&nbsp;(10) |
| **Contract assets, net** | **56434** | **34260** |

---

The rollforward of the allowance for expected losses is as follows:

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**Expected credit losses** |
| &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**(10)** |
| &nbsp;&nbsp;Addition | &nbsp;&nbsp; (160) |
| &nbsp;&nbsp;Reversal | &nbsp;&nbsp; 44 |
| &nbsp;&nbsp;Translation to presentation currency | &nbsp;&nbsp;- |
| &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**(126)** |

---

---

| | |
|:---|:---|
| 12 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

7. Intangible assets and goodwill

The rollforward of intangible assets is as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Cost** | &nbsp;&nbsp;**Weighted average rate (p.a.)** | &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**Additions** | &nbsp;&nbsp;**Transfers** | &nbsp;&nbsp;**Translation to presentation currency** | &nbsp;&nbsp;**March 31, 2026** |
| &nbsp;&nbsp;Customer relationship |  | &nbsp;&nbsp;58732 | &nbsp;&nbsp; - | &nbsp;&nbsp; - | &nbsp;&nbsp; 902 | &nbsp;&nbsp; 59634 |
| &nbsp;&nbsp;Software |  | &nbsp;&nbsp;22009 | &nbsp;&nbsp; 7 | &nbsp;&nbsp; 3435 | &nbsp;&nbsp; 1220 | &nbsp;&nbsp; 26671 |
| &nbsp;&nbsp;Software in progress |  | &nbsp;&nbsp;4592 | &nbsp;&nbsp; 2833 | &nbsp;&nbsp; (3435) | &nbsp;&nbsp; 203 | &nbsp;&nbsp; 4193 |
| &nbsp;&nbsp;Non-compete agreement |  | &nbsp;&nbsp;2708 | &nbsp;&nbsp; - | &nbsp;&nbsp; - | &nbsp;&nbsp; 163 | &nbsp;&nbsp; 2871 |
| &nbsp;&nbsp;Other |  | &nbsp;&nbsp;6223 | &nbsp;&nbsp; - | &nbsp;&nbsp; - | &nbsp;&nbsp; 362 | &nbsp;&nbsp; 6585 |
| &nbsp;&nbsp;Goodwill |  | &nbsp;&nbsp;278539 | &nbsp;&nbsp; - | &nbsp;&nbsp; - | &nbsp;&nbsp; 5156 | &nbsp;&nbsp; 283695 |
|  |  | &nbsp;&nbsp;**372803** | &nbsp;&nbsp; **2840** | &nbsp;&nbsp; **-** | &nbsp;&nbsp; **8006** | &nbsp;&nbsp; **383649** |
| &nbsp;&nbsp;**Amortization** |  |  |  |  |  |  |
| &nbsp;&nbsp;Customer relationship | &nbsp;&nbsp;13.18% | &nbsp;&nbsp;(26443) | &nbsp;&nbsp; (1912) | &nbsp;&nbsp; - | &nbsp;&nbsp; (705) | &nbsp;&nbsp; (29060) |
| &nbsp;&nbsp;Software | &nbsp;&nbsp;24.93% | &nbsp;&nbsp;(9395) | &nbsp;&nbsp; (1510) | &nbsp;&nbsp; - | &nbsp;&nbsp; (500) | &nbsp;&nbsp; (11405) |
| &nbsp;&nbsp;Non-compete agreement | &nbsp;&nbsp;20.00% | &nbsp;&nbsp;(2224) | &nbsp;&nbsp; (216) | &nbsp;&nbsp; - | &nbsp;&nbsp; (138) | &nbsp;&nbsp; (2578) |
| &nbsp;&nbsp;Other | &nbsp;&nbsp;5.00% | &nbsp;&nbsp;(5393) | &nbsp;&nbsp; (14) | &nbsp;&nbsp; - | &nbsp;&nbsp; (317) | &nbsp;&nbsp; (5724) |
|  |  | &nbsp;&nbsp;**(43455)** | &nbsp;&nbsp; **(3652)** | &nbsp;&nbsp; **-** | &nbsp;&nbsp; **(1660)** | &nbsp;&nbsp; **(48767)** |
| &nbsp;&nbsp;**Total** |  | &nbsp;&nbsp;**329348** | &nbsp;&nbsp; **(812)** | &nbsp;&nbsp; **-** | &nbsp;&nbsp; **6346** | &nbsp;&nbsp;**334882** |

---

---

| | |
|:---|:---|
| 13 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

8. Loans and borrowings

The loans and borrowings rollforward are summarized as follows:

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Nominal interest rate** | &nbsp;&nbsp;**Year of maturity** | &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**Proceeds from loans and borrowings** | &nbsp;&nbsp;**Payments related to loans and borrowings** | &nbsp;&nbsp;**Interest paid** | &nbsp;&nbsp;**Interest expenses** | &nbsp;&nbsp;**Exchange rate changes** | &nbsp;&nbsp;**Translation to presentation currency** | &nbsp;&nbsp;**March 31, 2026** |
| &nbsp;&nbsp;**In US$** |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Advance on foreign exchange contract | &nbsp;&nbsp;5.15% | &nbsp;&nbsp;2026 | &nbsp;&nbsp;25711 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;318 | &nbsp;&nbsp;(1365) | &nbsp;&nbsp;1366 | &nbsp;&nbsp;26030 |
| &nbsp;&nbsp;Export credit note | &nbsp;&nbsp;SOFR + 2.33% | &nbsp;&nbsp;2026 | &nbsp;&nbsp;9120 | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;(146) | &nbsp;&nbsp;135 | &nbsp;&nbsp;(480) | &nbsp;&nbsp;481 | &nbsp;&nbsp;9110 |
| &nbsp;&nbsp;Working capital loan | &nbsp;&nbsp;SOFR + 2.60% to 5.02% | &nbsp;&nbsp;2026 to 2028 | &nbsp;&nbsp;55299 | &nbsp;&nbsp;- | &nbsp;&nbsp;(1806) | &nbsp;&nbsp;(71) | &nbsp;&nbsp;844 | &nbsp;&nbsp;(2903) | &nbsp;&nbsp;2897 | &nbsp;&nbsp;54260 |
|  |  |  | &nbsp;&nbsp;**90130** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(1806)** | &nbsp;&nbsp;**(217)** | &nbsp;&nbsp;**1297** | &nbsp;&nbsp;**(4748)** | &nbsp;&nbsp;**4744** | &nbsp;&nbsp;**89400** |
| &nbsp;&nbsp;**In R$** |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;Export credit note | &nbsp;&nbsp;CDI + 1.75% | &nbsp;&nbsp;2026 to 2028 | &nbsp;&nbsp;32498 | &nbsp;&nbsp;- | &nbsp;&nbsp;(2665) | &nbsp;&nbsp;(1304) | &nbsp;&nbsp;1221 | &nbsp;&nbsp;- | &nbsp;&nbsp;1723 | &nbsp;&nbsp;31473 |
|  |  |  | &nbsp;&nbsp;**32498** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(2665)** | &nbsp;&nbsp;**(1304)** | &nbsp;&nbsp;**1221** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**1723** | &nbsp;&nbsp;**31473** |
| &nbsp;&nbsp;**Total** |  |  | &nbsp;&nbsp;**122628** | &nbsp;&nbsp;**-** | &nbsp;&nbsp;**(4471)** | &nbsp;&nbsp;**(1521)** | &nbsp;&nbsp;**2518** | &nbsp;&nbsp;**(4748)** | &nbsp;&nbsp;**6467** | &nbsp;&nbsp;**120873** |
| &nbsp;&nbsp;**Current** |  |  | &nbsp;&nbsp;**66443** |  |  |  |  |  |  | &nbsp;&nbsp;**66164** |
| &nbsp;&nbsp;**Non-current** |  |  | &nbsp;&nbsp;**56185** |  |  |  |  |  |  | &nbsp;&nbsp;**54709** |

---

The Group's loan and borrowings bear fixed or variable interest rate indexed to market reference rates such as the Secured Overnight Financing Rate ("SOFR") or Interbank Deposit Certificate ("CDI" - an average of interbank overnight rates in Brazil).

The loans and borrowings are not secured by property and equipment or accounts receivable.

---

| | |
|:---|:---|
| 14 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

&nbsp;&nbsp;&nbsp;&nbsp;8.1 Covenants

The Group has restrictive covenants in some of its loans and financing agreements, as disclosed in the last annual financial statements, and summarized below:

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Restrictive clause related to:** | &nbsp;&nbsp;**Measurement frequency** | &nbsp;&nbsp;**Indicators** | &nbsp;&nbsp;**Required** | &nbsp;&nbsp;**Result** |
| &nbsp;&nbsp;Export credit note | &nbsp;&nbsp;Annual - on December 31, 2025 | &nbsp;&nbsp;Net debt<sup>(a)</sup>/ EBITDA<sup>(b)</sup> | &nbsp;&nbsp;Less than or equal to 3.0X | &nbsp;&nbsp;In compliance |
| &nbsp;&nbsp;Working capital | &nbsp;&nbsp;Annual - on December 31, 2025 | &nbsp;&nbsp;Net debt<sup>(a)</sup>/ EBITDA<sup>(b)</sup> | &nbsp;&nbsp;Less than or equal to 3.0X | &nbsp;&nbsp;In compliance |

---

&nbsp;&nbsp;&nbsp;&nbsp;(a) Net debt means total loans, less cash and cash equivalents.

&nbsp;&nbsp;&nbsp;&nbsp;(b) EBITDA means Earnings Before Interest, Tax, Depreciation and Amortization,
where Interest refers to net finance costs.

9. Salaries and welfare charges

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**December 31, 2025** |
| &nbsp;&nbsp;Accrued vacation and charges | &nbsp;&nbsp;30706 | &nbsp;&nbsp;25830 |
| &nbsp;&nbsp;Bonus | &nbsp;&nbsp;8431 | &nbsp;&nbsp;11407 |
| &nbsp;&nbsp;Salaries | &nbsp;&nbsp;8270 | &nbsp;&nbsp;7726 |
| &nbsp;&nbsp;Payroll charges | &nbsp;&nbsp;5798 | &nbsp;&nbsp;5435 |
| &nbsp;&nbsp;Withholding income tax | &nbsp;&nbsp;5144 | &nbsp;&nbsp;6498 |
| &nbsp;&nbsp;Christmas bonuses | &nbsp;&nbsp;4004 | &nbsp;&nbsp;534 |
| &nbsp;&nbsp;Other | &nbsp;&nbsp;994 | &nbsp;&nbsp;1240 |
| &nbsp;&nbsp;**Total** | &nbsp;&nbsp;**63347** | &nbsp;&nbsp;**58670** |

---

10. Derivatives

The Group enters into derivative financial instruments exclusively to manage financial risks arising from its financing activities.

The Group has two interest rate swap contracts outstanding as of March 31, 2026. Both instruments are used to manage the exposure to interest rate volatility associated with the Group's loans and borrowings.

These instruments are settled in cash and do not require initial investments other than normal collateral practices, when applicable.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2026** |
| &nbsp;&nbsp;**Maturity** | &nbsp;&nbsp;**Notional in (US$)** | &nbsp;&nbsp;**Floating rate receivable** | &nbsp;&nbsp;**Fixed rate payable** | &nbsp;&nbsp;**Fair value** |
| &nbsp;&nbsp;07/16/2026 | &nbsp;&nbsp;9000 | &nbsp;&nbsp;SOFR overnight | &nbsp;&nbsp;3.09% | &nbsp;&nbsp;130 |
| &nbsp;&nbsp;07/07/2026 | &nbsp;&nbsp;3148 | &nbsp;&nbsp;CDI | &nbsp;&nbsp;US$ variation + 4.90% | &nbsp;&nbsp;(190) |
| &nbsp;&nbsp;**Total** |  |  |  | &nbsp;&nbsp;**(60)** |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**December 31, 2025** |
| &nbsp;&nbsp;**Maturity** | &nbsp;&nbsp;**Notional in (US$)** | &nbsp;&nbsp;**Floating rate receivable** | &nbsp;&nbsp;**Fixed rate payable** | &nbsp;&nbsp;**Fair value** |
| &nbsp;&nbsp;07/16/2026 | &nbsp;&nbsp;9000 | &nbsp;&nbsp;SOFR overnight | &nbsp;&nbsp;3.09% | &nbsp;&nbsp;190 |
| &nbsp;&nbsp;07/07/2026 | &nbsp;&nbsp;4479 | &nbsp;&nbsp;CDI | &nbsp;&nbsp;US$ variation + 4.90% | &nbsp;&nbsp;(512) |
| &nbsp;&nbsp;**Total** |  |  |  | &nbsp;&nbsp;**(322)** |

---

---

| | |
|:---|:---|
| 15 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

The rollforward of the derivatives is as follows:

---

| | |
|:---|:---|
|  | &nbsp;&nbsp;**Interest rate swaps** |
| &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**(322)** |
| &nbsp;&nbsp;Gains recognized in the statement of profit or loss | &nbsp;&nbsp;278 |
| &nbsp;&nbsp;Loss on settlement of derivatives | &nbsp;&nbsp;(2) |
| &nbsp;&nbsp;Translation adjustment | &nbsp;&nbsp;(14) |
| &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**(60)** |
| &nbsp;&nbsp;Asset position on derivative financial instruments | &nbsp;&nbsp;130 |
| &nbsp;&nbsp;Liability position on derivative financial instruments | &nbsp;&nbsp;(190) |

---

11. Equity

&nbsp;&nbsp;&nbsp;&nbsp;11.1 Share capital

As of March 31, 2026, the total issued share capital is US$7 with a par value of US$0.00005. The rollforward of share capital is as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Amount of** | &nbsp;&nbsp;**Number of common nominative shares** | &nbsp;&nbsp;**Number of common nominative shares** | &nbsp;&nbsp;**Number of common nominative shares** |
|  | &nbsp;&nbsp;**share capital** | &nbsp;&nbsp;**Total** | &nbsp;&nbsp;**Class A** | &nbsp;&nbsp;**Class B** |
| &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**7** | &nbsp;&nbsp;**134579406** | &nbsp;&nbsp;**23802836** | &nbsp;&nbsp;**110776570** |
| &nbsp;&nbsp;Class B converted to class A | &nbsp;&nbsp;- | &nbsp;&nbsp;- | &nbsp;&nbsp;166122 | &nbsp;&nbsp;(166122) |
| &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**7** | &nbsp;&nbsp;**134579406** | &nbsp;&nbsp;**23968958** | &nbsp;&nbsp;**110610448** |

---

According to the Parent Company's Articles of Association, the outstanding Class B common shares are convertible at any time at the option of the holder into Class A common shares.

&nbsp;&nbsp;&nbsp;&nbsp;11.2 Treasury share reserve

On September 12, 2025, the Board of Directors approved a new share repurchase program, authorizing the repurchase of up to five million of its outstanding class A common shares up to December 31, 2026. The rollforward of the treasury share reserve is as follows:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**Number of shares** | &nbsp;&nbsp;**Average cost** |
| &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**5719653** | &nbsp;&nbsp;**(30016)** |
| &nbsp;&nbsp; Share buyback | &nbsp;&nbsp;685539 | &nbsp;&nbsp;(3330) |
| &nbsp;&nbsp; Equity awards settled in treasury stock | &nbsp;&nbsp;(358288) | &nbsp;&nbsp;4699 |
| &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**6046904** | &nbsp;&nbsp;**(28647)** |

---

---

| | |
|:---|:---|
| 16 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

12. Revenue

&nbsp;&nbsp;&nbsp;&nbsp;12.1 Revenue by nature of service

The Group primarily generates revenue through the provision of services summarized by nature in the table below:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;Software development revenue | &nbsp;&nbsp; 129423 | &nbsp;&nbsp; 106334 |
| &nbsp;&nbsp;Consulting revenue | &nbsp;&nbsp; 3672 | &nbsp;&nbsp; 1465 |
| &nbsp;&nbsp;Software maintenance revenue | &nbsp;&nbsp; 2901 | &nbsp;&nbsp; 2659 |
| &nbsp;&nbsp;Other revenue | &nbsp;&nbsp; 612 | &nbsp;&nbsp; 418 |
| &nbsp;&nbsp;**Total revenue** | &nbsp;&nbsp; **136608** | &nbsp;&nbsp; **110876** |

---

&nbsp;&nbsp;&nbsp;&nbsp;12.2 Revenue by industry vertical

The following table sets forth the revenue by industry vertical for the periods indicated:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;***By industry vertical*** |  |  |
| &nbsp;&nbsp;Financial services | &nbsp;&nbsp; 51185 | &nbsp;&nbsp; 37246 |
| &nbsp;&nbsp;Retail and industrial goods | &nbsp;&nbsp; 27945 | &nbsp;&nbsp;24221 |
| &nbsp;&nbsp;Consumer goods | &nbsp;&nbsp; 22841 | &nbsp;&nbsp;22869 |
| &nbsp;&nbsp;Technology and telecommunications | &nbsp;&nbsp; 16086 | &nbsp;&nbsp; 11388 |
| &nbsp;&nbsp;Life sciences | &nbsp;&nbsp; 10471 | &nbsp;&nbsp; 9057 |
| &nbsp;&nbsp;Other | &nbsp;&nbsp; 8080 | &nbsp;&nbsp; 6095 |
| &nbsp;&nbsp;**Total revenue** | &nbsp;&nbsp; **136608** | &nbsp;&nbsp; **110876** |

---

&nbsp;&nbsp;&nbsp;&nbsp;12.3 Revenue by country

The table below summarizes revenues by country:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;Brazil | &nbsp;&nbsp; 66101 | &nbsp;&nbsp; 49687 |
| &nbsp;&nbsp;United States of America | &nbsp;&nbsp; 57047 | &nbsp;&nbsp; 49059 |
| &nbsp;&nbsp;Other countries | &nbsp;&nbsp; 13460 | &nbsp;&nbsp; 12130 |
| &nbsp;&nbsp;**Total revenue** | &nbsp;&nbsp; **136608** | &nbsp;&nbsp; **110876** |

---

Revenue by country was determined based on the country in which the sale occurred.

&nbsp;&nbsp;&nbsp;&nbsp;12.4 Revenue by client concentration

Revenue generated from a single external customer represents 10.8% of the Group's total revenues as of March 31, 2026 (10.6% as of March 31, 2025).

---

| | |
|:---|:---|
| 17 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

13. Expenses by nature

Information on the nature of expenses recognized in the unaudited condensed consolidated interim statement of profit or loss is presented below:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;Employee expenses | &nbsp;&nbsp;(103839) | &nbsp;&nbsp;(82396) |
| &nbsp;&nbsp;Third-party services and other inputs | &nbsp;&nbsp;(8771) | &nbsp;&nbsp;(6431) |
| &nbsp;&nbsp;Depreciation and amortization | &nbsp;&nbsp;(5558) | &nbsp;&nbsp;(4398) |
| &nbsp;&nbsp;Travel expenses | &nbsp;&nbsp;(1474) | &nbsp;&nbsp;(1070) |
| &nbsp;&nbsp;Share-based compensation | &nbsp;&nbsp;(1047) | &nbsp;&nbsp;(961) |
| &nbsp;&nbsp;Impairment reversals on accounts receivable and contract assets | &nbsp;&nbsp;1226 | &nbsp;&nbsp;331 |
| &nbsp;&nbsp;Other costs and expenses | &nbsp;&nbsp;(2956) | &nbsp;&nbsp;(1740) |
| &nbsp;&nbsp;**Total** | &nbsp;&nbsp;**(122419)** | &nbsp;&nbsp;**(96665)** |

---

14. Net finance costs

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;***Finance income:*** | &nbsp;&nbsp; **5525** | &nbsp;&nbsp; **4812** |
| &nbsp;&nbsp;Foreign-exchange gain | &nbsp;&nbsp; 4425 | &nbsp;&nbsp; 1777 |
| &nbsp;&nbsp;Gains on derivatives | &nbsp;&nbsp; 421 | &nbsp;&nbsp; 1357 |
| &nbsp;&nbsp;Interest income on other assets | &nbsp;&nbsp; 352 | &nbsp;&nbsp; 386 |
| &nbsp;&nbsp;Income from financial investments | &nbsp;&nbsp; 314 | &nbsp;&nbsp; 970 |
| &nbsp;&nbsp;Other finance income | &nbsp;&nbsp; 13 | &nbsp;&nbsp; 322 |
| &nbsp;&nbsp;***Finance costs:*** | &nbsp;&nbsp; **(7517)** | &nbsp;&nbsp; **(6556)** |
| &nbsp;&nbsp;Interest and charges on loans and leases | &nbsp;&nbsp; (2738) | &nbsp;&nbsp; (3115) |
| &nbsp;&nbsp;Foreign-exchange loss | &nbsp;&nbsp; (4142) | &nbsp;&nbsp; (2428) |
| &nbsp;&nbsp;Interest expenses on other liabilities | &nbsp;&nbsp; (188) | &nbsp;&nbsp; (169) |
| &nbsp;&nbsp;Loss on derivatives | &nbsp;&nbsp; (143) | &nbsp;&nbsp; (534) |
| &nbsp;&nbsp;Other finance costs | &nbsp;&nbsp; (306) | &nbsp;&nbsp; (310) |
| &nbsp;&nbsp;**Net finance costs** | &nbsp;&nbsp; **(1992)** | &nbsp;&nbsp; **(1744)** |

---

---

| | |
|:---|:---|
| 18 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

15. Income tax expense

The income tax expense recognized in profit or loss for the periods are shown as follows:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;Current income tax | &nbsp;&nbsp; (352) | &nbsp;&nbsp; (1311) |
| &nbsp;&nbsp;Deferred income tax | &nbsp;&nbsp; (4282) | &nbsp;&nbsp; (3709) |
| &nbsp;&nbsp;**Total income tax (expenses)** | &nbsp;&nbsp; **(4634)** | &nbsp;&nbsp; **(5020)** |

---

&nbsp;&nbsp;&nbsp;&nbsp;15.1 Effective tax rate reconciliation

The nominal tax rate was computed based on the Brazilian tax law, taking into account the combined income tax and social contribution tax rate given that Brazil is currently the main operation of the Group. The reconciliation of the effective tax rate with the average nominal tax rate is as follows:

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;**Profit before income tax** | &nbsp;&nbsp; **12197** | &nbsp;&nbsp; **12467** |
| &nbsp;&nbsp;Nominal income tax rate | &nbsp;&nbsp;34% | &nbsp;&nbsp;34% |
| &nbsp;&nbsp;**Tax expenses per nominal income tax rate** | &nbsp;&nbsp; **(4147)** | &nbsp;&nbsp; **(4239)** |
| &nbsp;&nbsp;Tax benefits incentives | &nbsp;&nbsp; 756 | &nbsp;&nbsp; 126 |
| &nbsp;&nbsp;Tax rate differences on subsidiaries | &nbsp;&nbsp; (359) | &nbsp;&nbsp; 666 |
| &nbsp;&nbsp;Permanent differences | &nbsp;&nbsp; (164) | &nbsp;&nbsp; (233) |
| &nbsp;&nbsp;Tax losses for which no deferred tax asset is recognized | &nbsp;&nbsp; (578) | &nbsp;&nbsp; (891) |
| &nbsp;&nbsp;Other | &nbsp;&nbsp; (142) | &nbsp;&nbsp; (449) |
| &nbsp;&nbsp;**Income tax expenses** | &nbsp;&nbsp; (4634) | &nbsp;&nbsp; (5020) |
| &nbsp;&nbsp;**Effective rate** | &nbsp;&nbsp;**38.00%** | &nbsp;&nbsp;**40.00%** |

---

---

| | |
|:---|:---|
| 19 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

&nbsp;&nbsp;&nbsp;&nbsp;15.2 Movement in deferred tax balances

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**Recognized in profit or loss** | &nbsp;&nbsp;**Reclassification** | &nbsp;&nbsp;**Translation to presentation currency** | &nbsp;&nbsp; **March 31,** <br> **2026** | &nbsp;&nbsp;**Assets** | &nbsp;&nbsp; **Liabilities** |
| &nbsp;&nbsp;Goodwill | &nbsp;&nbsp;(33285) | &nbsp;&nbsp; (2305) | &nbsp;&nbsp; - | &nbsp;&nbsp; (1639) | &nbsp;&nbsp; (37229) | &nbsp;&nbsp; - | &nbsp;&nbsp; (37229) |
| &nbsp;&nbsp;Provisions | &nbsp;&nbsp;1420 | &nbsp;&nbsp; (376) | &nbsp;&nbsp; - | &nbsp;&nbsp; 54 | &nbsp;&nbsp; 1098 | &nbsp;&nbsp; 1098 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;Property and equipment | &nbsp;&nbsp;263 | &nbsp;&nbsp; 109 | &nbsp;&nbsp; - | &nbsp;&nbsp; 23 | &nbsp;&nbsp; 395 | &nbsp;&nbsp; 395 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;Derivatives | &nbsp;&nbsp;110 | &nbsp;&nbsp; (95) | &nbsp;&nbsp; - | &nbsp;&nbsp; 6 | &nbsp;&nbsp; 21 | &nbsp;&nbsp; 21 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;Bonus accrued | &nbsp;&nbsp;3354 | &nbsp;&nbsp; (3010) | &nbsp;&nbsp; - | &nbsp;&nbsp; 144 | &nbsp;&nbsp; 488 | &nbsp;&nbsp; 488 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;Intangible assets | &nbsp;&nbsp;(624) | &nbsp;&nbsp; 24 | &nbsp;&nbsp; - | &nbsp;&nbsp; 28 | &nbsp;&nbsp; (572) | &nbsp;&nbsp; 1583 | &nbsp;&nbsp; (2155) |
| &nbsp;&nbsp;Share-based compensation | &nbsp;&nbsp;3102 | &nbsp;&nbsp; (459) | &nbsp;&nbsp; - | &nbsp;&nbsp; 88 | &nbsp;&nbsp; 2731 | &nbsp;&nbsp; 2731 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;Lease | &nbsp;&nbsp;173 | &nbsp;&nbsp; (77) | &nbsp;&nbsp; 12 | &nbsp;&nbsp; 7 | &nbsp;&nbsp; 115 | &nbsp;&nbsp; 115 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;Other temporary differences | &nbsp;&nbsp;95 | &nbsp;&nbsp; 36 | &nbsp;&nbsp; (12) | &nbsp;&nbsp; - | &nbsp;&nbsp; 119 | &nbsp;&nbsp; 119 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;Tax loss carryforward | &nbsp;&nbsp;613 | &nbsp;&nbsp;1871 | &nbsp;&nbsp; - | &nbsp;&nbsp;(6) | &nbsp;&nbsp; 2478 | &nbsp;&nbsp;2478 | &nbsp;&nbsp; - |
| &nbsp;&nbsp;**Total** | &nbsp;&nbsp;**(24779)** | &nbsp;&nbsp;**(4282)** | &nbsp;&nbsp;**-** | &nbsp;&nbsp; **(1295)** | &nbsp;&nbsp; **(30356)** | &nbsp;&nbsp; **9028** | &nbsp;&nbsp; **(39384)** |
| &nbsp;&nbsp;Offset of deferred taxes |  |  |  |  |  | &nbsp;&nbsp; (8215) | &nbsp;&nbsp; 8215 |
| &nbsp;&nbsp;**Net Tax assets (liabilities)** | &nbsp;&nbsp;**(24779)** |  |  |  | &nbsp;&nbsp;**(30356)** | &nbsp;&nbsp; **813** | &nbsp;&nbsp; **(31169)** |

---

---

| | |
|:---|:---|
| 20 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

16. Financial risk management

&nbsp;&nbsp;&nbsp;&nbsp;16.1 Fair value hierarchy

The following table presents the carrying amounts and fair values of financial assets and financial liabilities, along with their respective levels in the fair value hierarchy. It excludes fair value information for financial assets and financial liabilities that are not measured at fair value, provided the carrying amount is a reasonable approximation of fair value.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  |  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2026** |
| &nbsp;&nbsp;**Financial assets** | &nbsp;&nbsp;**Note** | &nbsp;&nbsp;**Level** | &nbsp;&nbsp;**Fair value** | &nbsp;&nbsp;**Carrying amount** |
| &nbsp;&nbsp;Derivative financial instruments | &nbsp;&nbsp;10 | &nbsp;&nbsp;2 | &nbsp;&nbsp;130 | &nbsp;&nbsp;130 |
| &nbsp;&nbsp;Short-term financial investments | &nbsp;&nbsp;5 | &nbsp;&nbsp;2 | &nbsp;&nbsp;39907 | &nbsp;&nbsp;39907 |
| &nbsp;&nbsp;**Financial liabilities** |  |  |  |  |
| &nbsp;&nbsp;Derivative financial instruments | &nbsp;&nbsp;10 | &nbsp;&nbsp;2 | &nbsp;&nbsp;(190) | &nbsp;&nbsp;(190) |
| &nbsp;&nbsp;Loans and borrowings | &nbsp;&nbsp;8 | &nbsp;&nbsp;2 | &nbsp;&nbsp;(122851) | &nbsp;&nbsp;(120873) |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  |  | &nbsp;&nbsp;**December 31, 2025** | &nbsp;&nbsp;**December 31, 2025** |
| &nbsp;&nbsp;**Financial assets** | &nbsp;&nbsp;**Note** | &nbsp;&nbsp;**Level** | &nbsp;&nbsp;**Fair value** | &nbsp;&nbsp;**Carrying amount** |
| &nbsp;&nbsp;Derivative financial instruments | &nbsp;&nbsp;10 | &nbsp;&nbsp;2 | &nbsp;&nbsp;190 | &nbsp;&nbsp;190 |
| &nbsp;&nbsp;Short-term financial investments | &nbsp;&nbsp;5 | &nbsp;&nbsp;2 | &nbsp;&nbsp;35574 | &nbsp;&nbsp;35574 |
| &nbsp;&nbsp;**Financial liabilities** |  |  |  |  |
| &nbsp;&nbsp;Derivative financial instruments | &nbsp;&nbsp;10 | &nbsp;&nbsp;2 | &nbsp;&nbsp;(512) | &nbsp;&nbsp;(512) |
| &nbsp;&nbsp;Loans and borrowings | &nbsp;&nbsp;8 | &nbsp;&nbsp;2 | &nbsp;&nbsp;(121935) | &nbsp;&nbsp;(122628) |

---

For other financial instruments recognized by the Group, due to their short-term nature, their carrying amounts approximate fair value and therefore they are not included in the fair value disclosures nor in the fair value hierarchy. It includes accounts receivable and trade and other payables.<br>

17. Related parties

&nbsp;&nbsp;&nbsp;&nbsp;17.1 Transactions with key management personnel

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;**March 31, 2026** | &nbsp;&nbsp;**March 31, 2025** |
| &nbsp;&nbsp;Direct compensation | &nbsp;&nbsp;892 | &nbsp;&nbsp;674 |
| &nbsp;&nbsp;Share-based compensation program | &nbsp;&nbsp;12 | &nbsp;&nbsp;19 |

---

The Group has no additional post-employment obligation and no other long-term benefits, such as premium leave or severance benefits. The Group also does not offer other benefits in connection with the dismissal of its Senior Management's members. These expenses are recognized in general and administrative expenses.

18. Operating segments

Operating segments are defined based on business activities that reflect how the Chief Operating Decision Maker ("CODM") reviews financial information within the decision-making process.

The Group's CODM is the Group's Board of Directors. The CODM oversees operational decisions related to resource allocation and performance evaluation. The CODM considers the whole Group as a single operating and reportable segment, monitoring operations, making decisions on fund allocation and evaluating performance based on a single operating segment.

---

| | |
|:---|:---|
| 21 | ![](cintfs1q266k_001.jpg) |

---

---

| | |
|:---|:---|
| ![](cintfs1q266k_002.jpg) | **CI&T Inc.**<br>**Notes to the unaudited condensed consolidated interim financial statements** <br>March 31, 2026<br>(In thousands of United States dollars – US$, unless otherwise indicated) |

---

19. Non-cash transaction

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| | | | | |
|:---|:---|:---|:---|:---|
|  | **Additions of property and equipment** | **Additions and disposals of right-of-use assets** | **Share-based compensation exercised** | **Total** |
| **As of March 31, 2026** |  |  |  |  |
| Property and equipment | 690 |  |  | 690 |
| Right-of-use assets |  | 42 |  | 42 |
| Trade and other payables | (690) |  |  | (690) |
| Lease liabilities |  | (42) |  | (42) |
| Equity settled share-based payment exercised |  |  | (4699) | (4699) |
| Treasury shares reissued |  |  | 4699 | 4699 |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Additions of property and equipment** | **Additions and disposals of right-of-use assets** | **Share-based compensation exercised** | **Total** |
| **As of March 31, 2025** |  |  |  |  |
| Property and equipment | 86 |  |  | 86 |
| Right-of-use assets |  | (276) |  | (276) |
| Trade and other payables | (86) |  |  | (86) |
| Lease liabilities |  | 276 |  | 276 |
| Equity settled share-based payment exercised |  |  | (2280) | (2280) |
| Treasury shares reissued |  |  | 2280 | 2280 |

---

20. Subsequent events

On May 8, 2026, the subsidiary CI&T Brazil obtained funding of US$10,000 related to an Advance on Foreign Exchange Contract ("ACC"), bearing a nominal annual interest rate of 4.75%, with a single payment of principal and interest due in May 2027. The proceeds are used for general corporate purposes.

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| | |
|:---|:---|
| 22 | ![](cintfs1q266k_001.jpg) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: May 11, 2026

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| | |
|:---|:---|
| **CI&T Inc** | **CI&T Inc** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By: | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Stanley Rodrigues |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name: Stanley Rodrigues |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title: Chief Financial Officer |

---