Investor Presentaiton

The balances of goodwill and surplus value are shown below, which are in- cluded in investment balances: Main consolidated companies Percentage of total and voting capital 2021 2020 Headquarters Main activity Goodwill 2021 2020 2021 Added value 2020 Hailstone Ltd. 100.00 British Virgin Islands Holding Citrosuco GmbH Citrosuco S.A. Agroindústria Cementos Avellaneda S.A. 162 145 894 879 Nexa Resources S.A. 64.67 64.67 Luxembourg Holding 194 194 57 73 Votorantim Cimentos International S.A. 149 193 Jaguatirica Empreendimento Imobiliário SPE S.A. Votorantim RE 5 VTRM Energia Participações S.A. 132 136 Main consolidated companies Percentage of total and voting capital Compañia Minera Atacocha S.A.A. Nexa Resources Perú S.A.A Nexa Resources Cajarmarquilla S.A. Cementos Artigas S.A. 100.00 100.00 100.00 58.85 58.85 Luxembourg Luxembourg Holding Insurance Peru Mining 51.77 51.77 64.61 64.61 51.00 51.00 Peru Mining Peru Uruguay Zinc Cement Headquarters Main activity 2021 2020 Joint operations Subsidiaries Acerbrag S.A. Votorantim FinCO GmbH Janssen Capital B.V. Companhia Brasileira de Alumínio Santa Cruz Geração de Energia S.A. 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Argentina Steel Austria Netherlands Brazil Trading Holding Aluminum Baesa Energética Barra Grande S.A. Campos Novos Energia S.A. Great Lakes Slag Inc. 15.00 15.00 Brazil Electric power 44.76 44.76 50.00 50.00 Brazil Electric power Canada Cement Exclusive investment funds Brazil Electric power Silcar Empreendimentos, Comércio e Participações Ltda. 100.00 100.00 Brazil Holding Votener Votorantim Comercializadora de Energia Ltda. 100.00 100.00 Votorantim Cimentos N/NE S.A. 100.00 100.00 Brazil Electric power Brazil Cement Votorantim Cimentos S.A. 100.00 100.00 Brazil Cement Fundo de Investimento Pentágono VC Multimercado - Crédito Privado Fundo de Investimento Pentágono CBA Multimercado - Crédito Privado Odessa Multimercado Crédito Privado Odessa Multimercado Crédito Privado Fundo de investimento VC 100.00 100.00 Brazil Finance 100.00 100.00 94.19 94.19 Brazil Brazil Finance Finance 100.00 100.00 Brazil Finance Votorantim Energia Ltda. 100.00 100.00 Brazil Holding Votorantim Finanças S.A. 100.00 100.00 Brazil Votorantim Geração de Energia S.A. 100.00 100.00 Brazil Finance Holding Odessa Multimercado Crédito Privado Fundo de investimento VM 100.00 100.00 Brazil Finance Votorantim Investimentos Latino- Americanos S.A. 100.00 100.00 Brazil Holding Nexa Recursos Minerais S.A. Votorantim Cement North America Inc. Acerías Paz del Río S.A.. 64.67 64.67 100.00 100.00 91.20 Brazil Canada Colombia Zinc Holding Steel Votorantim Cimentos EAA Inversiones, S.L. 100.00 St. Marys Cement Inc. 83.00 100.00 100.00 Spain USA Holding Cement St. Helen Holding II B.V. 100.00 Cayman Islands Holding 150 =

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