EMBRAER S.A.

35. INFORMATION BY OPERATING SEGMENTS AND GEOGRAPHIC AREA

The reportable operating segments reflect the structure used by the chief operating decision-maker, the Chief Executive Officer, to make decisions regarding resource allocation and to assess the Company’s performance.

The Company’s performance is assessed based on a measure of operating results, segregated by product perspective, which includes: Commercial Aviation, Executive Aviation, Defense & Security, and Services & Support. Operating segments that do not meet any of the quantitative thresholds are combined and disclosed as “Other Segments”.

From a geographical perspective, revenue and non-current assets, which comprise property, plant, and equipment, intangible assets and right-of-use assets, are based on consolidated information and segregated into the following regions: Brazil, North America, Europe, Latin America (except Brazil), and Asia-Pacific.

In general, balances and transactions that are not directly attributable to a specific operating segment, but contribute to its operation, such as corporate department expenses, are allocated on a pro-rata basis, using each segment's revenue as the allocation factor.

35.1 Commercial Aviation

The Commercial Aviation segment mainly involves the development, production, and sale of commercial jets:

✈E-Jets 175 E1: aircraft with 70 to 90 seats.

✈E-Jets E2: aircraft with 88 to 146 seats.

35.2 Defense & Security

This segment mainly includes the development and production of KC-390 Millennium and A-29 Super Tucano, both military aircraft.

Additionally, this segment includes operations mainly involving research, development of software and integrated information systems, communications, border monitoring and surveillance, space systems (satellites), aircraft modernization services and services support, development and manufacture of radars and Command, Control, Communications, Computer, Intelligence, Surveillance and Reconnaissance systems (C4ISR).

35.3 Executive Aviation

The Executive Aviation segment comprises the development, production, and sale of executive jets, including the Phenom and Praetor models.

35.4 Services & Support

This business unit focused on providing a complete portfolio of solutions for operators of Embraer aircraft and products in Commercial Aviation, Executive Aviation, and Defense & Security segments.

The main services offered are field support, technical support, flight operations solutions, aircraft modification, materials management, optimized maintenance solutions, and training programs.

35.5 Other Segments

The activities reported under Other Segments consist of businesses with no material impact on the results presented in these consolidated financial statements:

✈Supply of structural parts and hydraulic systems and production of agricultural crop-spraying aircraft.

✈Development and certification of eVTOLs, creation of a maintenance and service network for eVTOLs and creation of an air traffic control system for eVTOLs (UAM Business), through Eve Air Mobility.

✈Development and manufacturing of electrical propulsion systems for aeronautical use, including vertical take-off and landing vehicles and fixed-wing aircraft.

✈Cybersecurity solutions, including specialized cybersecurity diagnostics, architecture and implementation services, as well as software and technical products for controlling and defending environments.

Result by segment

(*) The expenses incurred in 2025 relate to a specific corporate strategic project and are not linked to the performance of the operating segments. For this reason, these expenses are presented separately from the results of the operating segments in the reports used by the Company's chief operating officer for decision-making.

(*) In 2024 refer substantially to the reimbursement of expenses received in the context of arbitration.

(*) Expenses incurred in 2023 refer to corporate demands not directly related to operational segments. For this reason, these expenses are presented separately in the reports used by the Company's main operations manager for decision-making.

In 2025, 2024 and 2023, no customer individually accounted for 10% or more of net revenue for the respective years.

Revenue by geographic area and operating segment

Revenue by category and operating segment

Assets by operating segment

Assets by geographic area

36. SUBSEQUENT EVENTS

36.1 Early repayment of EVE’s loan

In January 2026, the loan due in 2028, subject to SOFR 3M plus 3.90% p.a. and with a carrying amount of US$50.0 as of December 31, 2025, was fully prepaid. No additional costs associated with the prepayment were incurred. The early repayment was made in connection with, and as a required condition for, the Company’s entry into the syndicated credit agreement disclosure in Note 36.2.

36.2 New syndicated credit agreement

In January 2026, the Company, through its wholly owned subsidiary EVE UAM, LLC., entered into a syndicated credit agreement with Banco do Brasil S.A., New York Branch, Citibank N.A., Itaú Unibanco S.A., Miami Branch, and Banco Itaú Chile acting as managing agent. This syndicated credit agreement provides US$150.0, subject to SOFR plus 3.10% p.a., with final maturity in 2031. The agreement includes covenants that require the maintenance of a minimum debt service coverage ratio.

36.3 Repurchase of shares and unwinding of swap contracts

In March 2026, the Company repurchased 10,932,998 shares (EMBJ3) for US$183.7, including transaction costs. This transaction was executed under the share buyback program approved on March 5, 2026, which authorized the acquisition of ordinary shares (EMBJ3) for treasury holding, cancellation, subsequent sale, or to meet commitments under share-based compensation plans. In connection with this repurchase, the 12-month swap contracts entered with Banco Itaú, as mentioned in Note 7(i), were unwound.