Bruno Massih Vargas

• Lead FP&A, Treasury, Controllership, and Finance functions, managing a team of 16 professionals and reporting directly to the Board and CFO. Ensure data integrity, analytical consistency, and decision-grade financial information. • Own end-to-end financial governance, including monthly, quarterly, and annual closing, variance analysis versus budget, and preparation of financial statements. • Oversee operating cash flow, liquidity management, short- and long-term forecasting, FX exposure, credit risk, and derivatives. • Design and execute funding strategies, including working capital solutions, structured transactions, FIDCs, and national and international credit lines. • Implement predictive financial models and scenario analyses to support capital allocation, expansion initiatives, and strategic planning. • Lead Digital Finance initiatives, financial systems implementation, automation, and real-time executive dashboards. • Define and implement financial policies, governance frameworks, financial education programs, and leadership development initiatives. • Act as a strategic business partner to Operations, Commercial, Industrial, and Supply Chain leadership, driving margin improvement and cash generation. Selected Achievements ✔ Delivered BRL 7.5M in recurring annual savings through zero-based budgeting, supplier renegotiation, automation, and enterprise-wide cost ownership forums. ✔ Rebuilt and professionalised Finance, FP&A, Treasury, and Controllership, streamlining and automating core routines, reducing errors, and strengthening governance through structured committees and FP&A reviews. ✔ Enabled new revenue streams within the value chain, with projected contribution of BRL 50M in net profit within the first year. ✔ Led the creation of the company’s first integrated budget and rolling forecast, supported by cross-functional committees and financial training.

• Managed cash flow, liquidity, FX, derivatives, guarantees, and treasury investments, in addition to Credit, Accounts Payable, Accounts Receivable, and Back Office operations. • Led Tax operations, including litigation management, tax risk assessment, inspections, and federal, state, and municipal compliance. • Chaired Hedge and Cash Flow Committees and actively participated in executive and strategic committees. • Managed and developed Finance and Tax teams (8 employees) and led relationships with banks, auditors, law firms, and external service providers. • Designed and maintained management reports, KPIs, and OKRs for local leadership, headquarters in Germany, and the Shared Services Center. Selected Achievements ✔ Increased short-term cash-flow forecast accuracy to ~95% by redesigning forecasting models and governance routines. ✔ Implemented a disciplined FX and derivatives strategy (~USD 3M/month) under IFRS 9 / CPC 48, reducing earnings volatility. ✔ Improved treasury investment returns by ~35% above CDI through policy correction and liquidity optimization. ✔ Rebuilt Credit governance, reducing approval lead time from 15 to 3 days and reducing delinquency to 0.9%. ✔ Preserved the economic value of a BRL 120M ICMS/PIS/COFINS tax case, reducing balance-sheet risk and audit exposure. ✔Improved audit outcomes through stronger controls, documentation, and process reliability.

• Led Treasury and Facilities teams (12 employees), covering cash management, funding, FX, credit, guarantees, insurance, investments, and AP/AR routines. • Owned liquidity governance, debt management, covenant monitoring, and scenario planning. • Led banking, fund, and supplier relationships and structured funding solutions aligned with operating cycles. • Delivered executive reporting, KPIs, and Board-level presentations. Selected Achievements: ✔ Restructured debt and investment portfolio, reducing funding costs and extending maturities, generating ~BRL 35M liquidity uplift. ✔ Improved working-capital discipline, delivering a 3-day improvement in the cash conversion cycle and approximately BRL 1.5M in annual financial-cost savings. ✔ Implemented cash centralization and banking integrations, reducing manual workload and improving real-time visibility. ✔ Built ERP-integrated Digital Finance dashboards, automating consolidation and improving data accuracy and decision speed. ✔ Delivered scenario modeling for M&A and capex projects, supporting investment prioritization and risk mitigation.

• Managed Hedge and Cash Flow Committees and led a team of six treasury professionals. • Structured and managed working capital, structured finance, guarantees, derivatives, and FX operations. • Led implementation of banking connectivity tools and treasury systems. • Consolidated and presented Treasury results to senior management and the Board. Selected Achievements: ✔ Built and institutionalized the Treasury function, governance, and reporting routines ✔ Increased return on free cash by ~35% above CDI. ✔ Implemented short-, medium-, and long-term cash-flow models and daily liquidity controls. ✔ Designed and executed Cash and Hedge policies and established the Treasury Book.

• Led a team of four professionals, managing cash flow, funding, FX, derivatives, investments, and credit. • Presented weekly and monthly financial results to the CFO and shareholders. • Acted as key user in financial systems implementation. Selected Achievements: ✔ Reduced Accounts Receivable default rate by over 45%. ✔ Implemented new cash-flow models and minimum cash policies, improving predictability and liquidity discipline. ✔ Designed and delivered foundational Finance and Excel training programs. ✔ Restructured debt and investment portfolios, increasing profitability and liquidity

• Managed corporate liquidity programming across complex onshore and offshore operations within a large multinational environment. • Executed complex bank debt operations (Bonds, Debentures, ECA, BNDES, FINEP, Leasing, CCB). • Prepared debt maturity schedules, financial statement notes, and executive reports. • Acted as key user in treasury system development and automation initiatives.

Rotated across Treasury areas, gaining early exposure to large-scale, multinational financial operations.