[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-315632-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-315632-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","financial-statements-condensed-consolidated-interim-financial-statements-june-30-2026","Financial Statements - Condensed Consolidated Interim Financial Statements June 30, 2026","","Condensed consolidated interim financial statements for Votorantim Cimentos International S.A. for the period ended June 30, 2026, including review scope, condensed consolidated interim balance sheet, income, comprehensive income, changes in shareholders’ equity, and cash flows. The document contains material accounting policy and explanatory notes covering general information, approvals, reporting-period events, supplementary information, preparation basis, financial risk management, financial instruments by category and fair value, and key line items such as receivables, investments, property and equipment, intangibles, leases, borrowings, taxes, provisions, government grants, equity, expenses by nature, and related parties.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/financial-statements-condensed-consolidated-interim-financial-statements-june-30-2026/315632/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/financial-statements-condensed-consolidated-interim-financial-statements-june-30-2026/315632.png","ImageObject",300,407,{"name":42,"@type":43},"wps_ap_test_251126_0180","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-03","2026-09-20",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",30,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What financial statements are included in the condensed consolidated interim package for June 30, 2026?","Question",{"text":63,"@type":64},"The package includes a condensed consolidated interim balance sheet, statement of income, statement of comprehensive income, statement of changes in shareholders’ equity, and statement of cash flows, together with explanatory notes and material accounting policy information.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Who is the review addressed to, and what is the review framework referenced in the document?",{"text":68,"@type":64},"The review report is addressed to the Management Board of Votorantim Cimentos International S.A., and preparation is referenced as being in accordance with IAS 34 as adopted by the European Union.",{"name":70,"@type":61,"acceptedAnswer":71},"Which note topics address financial risks and the valuation of financial instruments?",{"text":72,"@type":64},"Notes include financial risk management and a section on financial instruments by category and fair value, alongside related disclosures.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},315632,1790153562,{"code":4,"msg":82,"data":83},"success",[84,88,92,96,101,106,111,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},"Exam",70,"exam",{"id":97,"doc_module":4,"doc_module_name":25,"category_name":98,"show_sort_weight":99,"slug":100},5,"Comic",60,"comic",{"id":102,"doc_module":4,"doc_module_name":25,"category_name":103,"show_sort_weight":104,"slug":105},6,"Technology",50,"technology",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":109,"slug":110},7,"Healthcare",40,"healthcare",{"id":112,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":55,"slug":113},8,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":97,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":112,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":139,"language":140,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":12,"update_tm":144,"read_time":145,"preview_page_count":4},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","Docusign Envelope ID: D267968A-F53A-890C-80E5-BB27107117FB   \nFinancial  \nStatements  \nVotorantim Cimentos International S.A.  \nCondensed consolidated interim financial statements June 30 , 2026  \nDocusign Envelope ID: D267968A-F53A-890C-80E5-BB27107117FB  \nReport on Review of Condensed Consolidated Interim Financial Statements .............................................. 1  \nCondensed consolidated interim balance sheet ............................................................................................ 4  \nCondensed consolidated interim statement of income ................................................................................. 5  \nCondensed consolidated interim statement of comprehensive income ....................................................... 6  \nCondensed consolidated interim statement of changes in shareholders’ equity ......................................... 7  \nCondensed consolidated interim statement of cash flows ............................................................................ 8  \nNotes to the condensed consolidated interim financial statements .............................................................. 9  \n1 General information ............................................................................................................................. 9  \n2 Approval of the condensed consolidated interim financial statements .................................................... 9  \n3 Main events of the reporting period ...................................................................................................... 9  \n4 Supplementary information .................................................................................................................11  \n5 Basis of preparation ...........................................................................................................................13  \n6 Financial risk management .................................................................................................................14  \n7 Financial instruments by category and fair value..................................................................................16  \n8 Cash and cash equivalents .................................................................................................................16  \n9 Trade receivables...............................................................................................................................17  \n10 Related parties ...................................................................................................................................18  \n11 Investments in associates and joint ventures .......................................................................................19  \n12 Property, plant, and equipment ...........................................................................................................21  \n13 Intangible assets ................................................................................................................................22  \n14 Right-of-use assets and lease agreements ..........................................................................................23  \n15 Borrowings.........................................................................................................................................25  \n16 Current and deferred income taxes .....................................................................................................27  \n17 Provision ............................................................................................................................................28  \n18 Government Grants ............................................................................................................................29  \n19 Shareholders’ equity...........................................................................................................................30  \n20 Expenses by nature............","cbCaisUCjkF30MQo","https://ap.wps.com/l/cbCaisUCjkF30MQo","pdf",1298402,36,"English","# Report on Review of Condensed Consolidated Interim Financial Statements\n# Condensed consolidated interim balance sheet\n# Condensed consolidated interim statement of income\n# Condensed consolidated interim statement of comprehensive income\n# Condensed consolidated interim statement of changes in shareholders’ equity\n# Condensed consolidated interim statement of cash flows\n# Notes to the condensed consolidated interim financial statements\n## General information\n## Approval of the condensed consolidated interim financial statements\n## Main events of the reporting period\n## Supplementary information\n## Basis of preparation\n## Financial risk management\n## Financial instruments by category and fair value\n## Cash and cash equivalents\n## Trade receivables\n## Related parties\n## Investments in associates and joint ventures\n## Property, plant, and equipment\n## Intangible assets\n## Right-of-use assets and lease agreements\n## Borrowings\n## Current and deferred income taxes\n## Provision\n## Government Grants\n## Shareholders’ equity\n## Expenses by nature\n## Financial income (expense)\n## Business Combination\n## Events after the reporting period","[{\"question\":\"What financial statements are included in the condensed consolidated interim package for June 30, 2026?\",\"answer\":\"The package includes a condensed consolidated interim balance sheet, statement of income, statement of comprehensive income, statement of changes in shareholders’ equity, and statement of cash flows, together with explanatory notes and material accounting policy information.\"},{\"question\":\"Who is the review addressed to, and what is the review framework referenced in the document?\",\"answer\":\"The review report is addressed to the Management Board of Votorantim Cimentos International S.A., and preparation is referenced as being in accordance with IAS 34 as adopted by the European Union.\"},{\"question\":\"Which note topics address financial risks and the valuation of financial instruments?\",\"answer\":\"Notes include financial risk management and a section on financial instruments by category and fair value, alongside related disclosures.\"}]","Financial Statements - Condensed Consolidated Interim Financial Statements June 30, 2026 | PDF",1789905559,91]