# EDGAR Filing Document

**Accession Number:** 0000917851
**File Stem:** 0001292814-26-001166
**Filing Date:** 2026-3
**Character Count:** 8862
**Document Hash:** 6644118c7f611d60f9b6e8dab87c5a06
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001292814-26-001166.hdr.sgml**: 20260318

**ACCESSION NUMBER**: 0001292814-26-001166

**CONFORMED SUBMISSION TYPE**: 3

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260318

**FILED AS OF DATE**: 20260318

**DATE AS OF CHANGE**: 20260318

**REPORTING-OWNER**: 

**OWNER DATA:**
- **COMPANY CONFORMED NAME:** Komai Shunji
- **CENTRAL INDEX KEY:** 0002119858

**ORGANIZATION NAME:**

**FILING VALUES:**
- **FORM TYPE:** 3
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-15030
- **FILM NUMBER:** 26768591

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PRAIA DE BOTAFOGO 186
- **STREET 2:** 19TH FLOOR BOTAFOGO
- **CITY:** RIO DE JANEIRO
- **NON US STATE TERRITORY:** RIO DE JANEIRO
- **PROVINCE COUNTRY:** D5
- **ZIP:** 22250145
**ISSUER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vale S.A.
- **CENTRAL INDEX KEY:** 0000917851
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL MINING [1000]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PRAIA DE BOTAFOGO, 186
- **CITY:** RIO DE JANEIRO
- **PROVINCE COUNTRY:** D5
- **BUSINESS PHONE:** 55 21 3485-3900

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PRAIA DE BOTAFOGO, 186
- **CITY:** RIO DE JANEIRO
- **PROVINCE COUNTRY:** D5

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Companhia Vale do Rio Doce
- **DATE OF NAME CHANGE:** 20051108

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VALLEY OF THE RIO DOCE CO
- **DATE OF NAME CHANGE:** 20020129

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VALLEY OF THE DOCE RIVER CO
- **DATE OF NAME CHANGE:** 19950602

## Ex-24

**POWER OF ATTORNEY**

Know all by these presents, that the undersigned hereby constitutes and appoints each of **Luciana Oliveti Chiminazzo** and **Thiago Kiill Lofiego**, or either of them acting singly, and with full power of substitution or revocation, the undersigned's true and lawful attorney-in-fact (each of such persons and their substitutes being referred to herein as the "Attorney-in-Fact"), with full power to act for the undersigned and in the undersigned's name, place and stead, in any and all capacities, to:

&nbsp;&nbsp;&nbsp;&nbsp;1. prepare, execute and submit to the SEC, and/or any national securities
exchange on which **Vale SA** (the "Company") securities are listed, any and all reports (including any amendments thereto)
the undersigned is required to file with the SEC under Section 16 of the Exchange Act or any rule or regulation thereunder, with respect
to the any security of the Company, including Forms 3, 4 and 5; and

&nbsp;&nbsp;&nbsp;&nbsp;2. obtain, as the undersigned's representative and on the undersigned's
behalf, information regarding transactions in the Company's equity securities from any third party, including the Company and any brokers,
dealers, employee benefit plan administrators and trustees, and the undersigned hereby authorizes any such third party to release any
such information to the Attorney-in-Fact.

The undersigned acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;1. This Power of Attorney authorizes, but does not require, the Attorney-in-Fact
to act in his or her discretion on information provided to such Attorney-in-Fact without independent verification of such information;

&nbsp;&nbsp;&nbsp;&nbsp;2. Any documents
prepared or executed by the Attorney-in-Fact on behalf of the undersigned pursuant to this Power of Attorney will be in such form and
will contain such information as the Attorney-in-Fact, in his or her discretion, deems necessary or desirable;

&nbsp;&nbsp;&nbsp;&nbsp;3. Neither the Company
nor the Attorney-in-Fact assumes any liability for the undersigned's responsibility to comply with the requirements of Section 16 of the
Exchange Act, any liability of the undersigned for any failure to comply with such requirements; and

&nbsp;&nbsp;&nbsp;&nbsp;4. This Power of
Attorney does not relieve the undersigned from responsibility for compliance with the undersigned's obligations under Section 16 of the
Exchange Act, including, without limitation, the reporting requirements under Section 16 of the Exchange Act.

The undersigned hereby grants to the Attorney-in-Fact full power and authority to do and perform any and every act whatsoever requisite, necessary, or proper to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution or revocation, hereby ratifying and confirming all that such Attorney-in-Fact, or such Attorney-in-Fact's substitute or substitutes, shall lawfully do or cause to be done by virtue of this power of attorney and the rights and powers herein granted.

This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 4 or 5 with respect to the undersigned's holdings of and transactions in securities of the Company, unless earlier revoked by the undersigned in a signed writing delivered to the Attorney-in-Fact. This Power of Attorney revokes all previous powers of attorney with respect to the subject matter of this Power of Attorney.

In addition, the undersigned hereby constitutes, appoints and authorizes the individuals listed below, singly and with full power of substitution or revocation to act as the undersigned's EDGAR account administrator(s) and manage the undersigned's EDGAR account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Luciana Oliveti Chiminazzo, CIK 0000917851

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Thiago Kiill Lofiego, CIK 0000917851

IN WITNESS WHEREOF, the undersigned has executed this Power of Attorney as of February 19, 2026.

 <u>/s/ Shunji Komai</u> <br> Name: **Shunji Komai**

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM 3

### INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

[ ] Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

---

| | | |
|:---|:---|:---|
| **1. Name and Address of Reporting Person**<sup>*</sup><br>Komai Shunji<br><sub>(Last) (First) (Middle)</sub><br>PRAIA DE BOTAFOGO 186<br>19TH FLOOR BOTAFOGO<br><sub>(Street)</sub><br>RIO DE JANEIRO, BRAZIL 22250145<br><sub>(City) (State) (Zip)</sub> | **3. Issuer Name and Ticker or Trading Symbol**<br>Vale S.A. [ VALE ] | **5. If Amendment, Date of Original Filed (Month/Day/Year)**<br>  |
| **2. Date of Event Requiring Statement (Month/Day/Year)**<br>2026-03-18 | **4. Relationship of Reporting Person(s) to Issuer**<br>(Check all applicable)<br>[X] Director   [ ] 10% Owner<br>[ ] Officer (give title below)   [ ] Other (specify below)<br>_ _ | **6. Individual or Joint/Group Filing (Check Applicable Line)**<br>[X] Form filed by One Reporting Person<br>[ ] Form filed by More than One Reporting Person |

---

## Table I - Non-Derivative Securities Beneficially Owned

---

|  |  |  |  |
| --- | --- | --- | --- |
| 1. Title of Security | 2. Amount of Securities Beneficially Owned | 3. Ownership Form | 4. Nature of Indirect Beneficial Ownership |

---

## Table II - Derivative Securities Beneficially Owned

---

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 1. Title of Derivative Security | 2. Date Exercisable and Expiration Date (Month/Day/Year) | 2. Date Exercisable and Expiration Date (Month/Day/Year) | 3. Title and Amount of Underlying Securities | 3. Title and Amount of Underlying Securities | 4. Conversion or Exercise Price | 5. Ownership Form | 6. Nature of Indirect Beneficial Ownership |
| 1. Title of Derivative Security | Date Exercisable | Expiration Date | Title | Amount or Number of Shares | 4. Conversion or Exercise Price | 5. Ownership Form | 6. Nature of Indirect Beneficial Ownership |
|  |  |  |  |  |  |  |  |

---

**Remarks:**
Exhibit 24 - Power of Attorney

**Signature:** /s/ Thiago Kiill Lofiego, Attorney-in-fact  
**Date:** 2026-03-18

### Remarks:

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.

* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).

** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).

Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.

**Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.**