Marcos Paulo Batista dos Santos

• Proactive supervision of the finance, administrative, and procurement departments, ensuring compliance with fiscal and tax regulations, guaranteeing accuracy and timeliness in ancillary and tax obligations; • Drafting, critical analysis, and monitoring of contracts to mitigate fiscal and legal risks; • Financial planning, departmental restructuring, and the establishment of internal controls and process optimization for operational efficiency and fiscal compliance; • Management of cash flow, ensuring liquidity for operations, investments, and debt amortization, optimizing working capital utilization; • Preparation and presentation of managerial reports to the board, including credit provisions, integrated monitoring of accounts payable and receivable, treasury, cash inflows, and billing; • Active participation in debt negotiation and restructuring processes, relationship management with financial institutions for opening new credit lines, and contract management; • Leadership, team training, and development, fostering continuous performance improvement; • Departmental budget control and implementation of effective strategies for managing and reducing defaults.

• Led the review and implementation of internal policies, ensuring adherence to regulations and laws, and mitigating operational and financial risks; • Orchestrated the training of company managers on critical risk management issues, strengthening corporate compliance and integrity culture; • Strategically planned the activities of the Internal Audit, ensuring complete coverage of the identified risk areas; • Guided and meticulously reviewed the tests conducted by the team, ensuring their accuracy, relevance, and efficacy in identifying non-conformities and risks; • Comprehensive planning of audit tests, ensuring the application of best auditing practices and techniques; • Implemented continuous audit monitoring; • Presented and constructively discussed reports with Management and Boards; • Investigated allegations of fraud and non-compliance with policies and legislation reported in the whistleblower channel; • Rigorously analyzed compliance with recommended actions, ensuring the implementation of necessary improvements; • Investigated fraud, aiding in the detection and prevention of illicit acts; Highlights: • Recognized with a bonus for identifying a significant fraudulent process involving the diversion of goods by 10 employees; • Led the "Expedition" Project at the helm of the Parts CD Expedition, implementing a continuous improvement project focused on eliminating fraud and optimizing time, ensuring integrity, efficiency, and value to the business.

• Managed comprehensively the company's federal tax routine, ensuring full compliance with tax obligations; • Closely monitored and meticulously analyzed State and Municipal ancillary obligations; • Supervised and conducted detailed analyses of tax closings, ensuring the integrity and accuracy of tax records and reports; • Monitored and analyzed tax payment guides, ensuring correct tax rate application and timely payment; • Prepared and submitted the Cat 42/2018 Ordinance and PER-DCOMP; • Gathered information regarding tax theses and presented to the board opportunities for tax optimization; • Continuously monitored current tax legislation, ensuring compliance with the latest norms and regulations. Highlights: • Awarded for direct involvement in the century's thesis "Exclusion of ICMS from the PIS/COFINS Calculation Base", achieving success in the process and significantly contributing to the company's fiscal savings; • Introduced the innovative thesis of excluding PIS/COFINS from its own PIS/COFINS base, showcasing a continual commitment to excellence and innovation in tax management.

• Responsible for the annual company budget, ensuring meticulous and detailed preparation, considering all relevant factors and aligning it with the company's strategic objectives; • Conducted monthly monitoring of the company budget, performing comparative analyses and identifying deviations; • Carried out in-depth analysis of fixed and variable costs, providing valuable insights into the company's cost structure and opportunities for cost optimization and reduction. Highlights: • Took the lead in the corporate budgeting project in 2015, implementing a robust and efficient system that significantly contributed to the financial management and strategic planning of the organization.

• Responsible for classification, reconciliation, and accounting entries, ensuring the accuracy of financial information. • Assisted in the preparation of balance sheets and trial balances, contributing to the compliance with fiscal deadlines.

• Assisted with the posting, reconciliation, and classification of accounting records to keep financial records up-to-date. • Aided in the preparation of accounting reports and documents, ensuring compliance with current standards and legislation.

• Supported accounting tasks such as postings, bank reconciliations, and organizing tax documents under the direct supervision of senior accountants. • Contributed to the preparation of trial balances and other financial reports, acquiring hands-on experience with accounting standards.