Lilian Delaqua Macedo

• Report directly to the Board of Directors of the Group, a company with annual revenue of R$150M, operating in the automotive sector. • Responsible for Budgeting and Financial Planning, including Budget and Forecast, with variance analysis between actual and planned results for revenues, costs, and expenses – FP&A. • Managed company costs and expenses together with Managers, developing and supporting action plans and follow-ups. • Oversaw the entire Physical Inventory of Stocks across two plants: Diadema-SP and Cabreúva-SP. • Provided support to the Commercial, Logistics, and Operations departments. • Delivered strategic business analyses to meet management’s demands. • Conducted Project Feasibility Studies.

Reporting directly to the Group CFO and Director in Brazil, with an annual turnover of R$300 million, operating in the automotive segment. Leading a team of 10 people. Responsible for signing as an Accountant for all tax-accounting-financial statements. Planning for 5-year results. Budget | Forecast and analysis of variations between actual and budgeted - FP&A. Responsible for managing, negotiating, and interfacing with major banks in Brazil - Working Capital as well as decisions on types of investments, terms, and products, managing an invested capital of R$50 million. Responsible for Transfer Pricing control, Thin Cap, JSCP. Responsible for Cash control, Accounts Receivable, Accounts Payable; inventory cost control, inputs, auxiliary materials, integrated with financial-accounting results. Financial planning management: weekly and monthly reviews of cash flow, CAPEX, and financial investments. Responsible for managing and monitoring External Audit, with successful results and few qualifications in the opinion. Responsible for implementing new procedures in improvement, processes, and performance, guided by culture, engagement, feedback, performance evaluation of subordinates. Monitoring of business strategic KPIs and Cost Savings plans. Achievements: Led the entire restructuring of the Controllership department with process and procedure mapping, system integration, and internal controls, meeting the monthly closing deadline. Responsible for implementing the ERP TOTVS-Protheus in 2018 - 4 months, being a reference case for TOTVS. Responsible for raising ICMS credits worth R$6 million. In 07.2023, Aludyne is acquired by Metalsider Ltda., responsible for due diligence over the last 5 years as a reference for information. Support and interface with lawyers and two external audits, being recognized for speed, efficiency, and mastery of company information - ethics, transparency, and communication.

●Calculated and analyzed the entire Transfer Pricing, Thin Cap, and Interest on Equity (JSCP) process. ● Monitored the process of conducting and reconciling physical and accounting inventory. ● Analyzed Cash Control, Accounts Receivable, and Accounts Payable. ● Prepared Cash Flow Statements (CFS) for internal and external audits. ● Led the entire implementation of the TOTVS-Protheus ERP in 2018 within four months, becoming a reference case for TOTVS. ● Annually prepared the company’s Budget and Rolling Forecast, gathering and analyzing information from all departments to meet the following year’s needs, with revisions from the board and headquarters in the USA. ● Negotiated and managed relationships with Brazil’s largest banks—overseeing daily working capital, investment decisions, terms, and financial products, managing an invested capital of R$ 50 million. ● Conducted negotiations with Insurance Brokers—D&O, General Liability, Commercial Property, Fleet, and Environmental Insurance. ● Managed financial planning: performed weekly and monthly cash flow, CAPEX, revenue, and expense reviews, identifying and analyzing significant variations. ● Provided financial support to Commercial, Logistics, and Operations departments. ● Supervised and analyzed the calculation of the Cost of Goods Sold (COGS), as well as cost variation analysis and control. ● Monitored key strategic business KPIs and cost reduction plans.

● Implementation of procedures across all areas of Controllership, in accordance with the Group's Internal Policies. ● Review and implementation of a new Chart of Accounts. ● Restructuring of the Accounting/Tax team based on the company’s needs. ● Led the entire reformulation of the Controllership department, including process and procedure mapping, system integration, and internal controls, reducing the Corporate month-end closing (USA) from 30 days to 4 days. ● Implementation of new improvement procedures, processes, and performance enhancements, focusing on culture, engagement, feedback, and performance evaluation of team members. ● Management of foreign exchange rates for imports and exports. ● Responsible for Cash Control, Accounts Receivable, and Accounts Payable. ● Oversaw cost control of inventories, raw materials, and auxiliary materials, integrating them with financial and accounting results. ● Calculation of direct taxes and preparation of the Tax Package for the USA. Monitoring the calculation of indirect taxes.

Reporting to the CEO, an American expatriate in Brazil, with an annual turnover exceeding R$300 million and a strong interface with the Accounting area, focusing on local implementations. Leading a team of 6 people in the fiscal and accounting areas. Responsible for Brazilian GAAP (BRGAAP), US GAAP, IFRS, and CPC Pronouncements practices. Practice in SPED Contábil. Practice in SOX (Sarbanes & Oxley), in all Brazil and American team implementations. Responsible for analyzing balance sheet and income statement accounts, balance sheets, preparation of financial statements, local and foreign currency accounting and management closing. Responsible for inventory valuation and weighted average cost calculation. Monitoring internal and external audit work. Budget management - budgeted vs. actual. Active participation in the preparation of product-by-product reports - end-to-end, in identifying contribution margin, profitability identification, analysis for decision-making - business strategy, by top management, board. Development and monitoring of indicators (KPIs) in various areas of the company, detailed analysis for top management. Planning and monitoring of the physical inventory process of stocks, meeting audit requirements - from assembling responsible groups to detailed analysis of reports for external audit, with successful and highlighted local and global results. Responsible for controlling and organizing the physical inventory of stocks totaling more than 3,000 items, supervised by external audit. Accounting support to Sales, Customer Service, Logistics, and HR departments.

● Analysis of balance sheets and profit and loss accounts, preparation of financial statements, accounting and managerial closing in both local and foreign currency. ● Reconciliation of balance sheet accounts. ● Responsible for inventory calculation and weighted average cost calculation. ● Monitoring of internal and external audit processes. ● Supervision of the physical inventory process for over 3,000 items, ensuring compliance with external audits. ● Accounting support for Sales, Customer Service, Logistics, and HR departments. ● Calculation of direct taxes. ● Completion of the DIPJ (Corporate Income Tax Return). Key Achievements/Success Cases: ● Active participation in the preparation of detailed reports, product by product (end-to-end), identifying contribution margins, profitability analysis, and providing insights for high-level strategic business decisions. ● Responsible for all accounting and tax closings to meet reporting requirements for the headquarters in the USA.

Main Responsibilities: • File Organization • Control of Manual Financial/Accounting Entries • Support for Analysts in Cost and Pricing Areas • Monitoring and Learning of Accounting Practices with the Accounting Department • Knowledge of Fixed Assets • Support for Other Departments