Vagner Serafim

About the Company: Largest Food Service Distributor in LATAM, with an annual revenue of R$6 billion. Operates over 17 Distribution Centers nationwide, with a sales force of 2,000 representatives, 200,000 customers, and more than 4,700 employees. Career Path and Development: Reporting directly to the CEO, I held executive responsibility for the Finance and Services departments. I directed a team of over 80 professionals, including 5 direct management reports. As a member of the board of directors, I was responsible for presenting the company's monthly financial performance and strategic results. Key Responsibilities and Management: Executive Financial Leadership: Directed all financial operations for a R$6B revenue company, ensuring accurate reporting and strategic planning. Tax Reform Implementation: Executive lead for the implementation of the Brazilian Tax Reform, directing Tax and IT teams in the analysis, testing, and interpretation required to guarantee corporate tax compliance. Team Management: Led a large-scale department of 80+ professionals, fostering a high-performance culture and driving operational efficiency. Board Reporting: Presented comprehensive financial performance analyses to the Board of Directors, influencing strategic decision-making. Services Management: Oversaw critical service areas to support nationwide operations across 17 Distribution Centers.

Career Path and Development: Reporting directly to the CFO, as Senior Controller Manager, I was responsible for leading the accounting and tax departments, ensuring strict compliance with IFRS and SOX standards. I drove significant financial improvements through strategic tax planning, restructuring over 25 entities, and managing high-value relationships with financial institutions. Key Responsibilities and Management: Financial and Tax Leadership: Managed accounting and tax teams, implementing internal controls and policies to ensure compliance with IFRS and fiscal legislation, mitigating operational risks. Strategic Tax Recovery: Conducted thorough reviews of previous periods, identifying tax recovery opportunities totaling approximately R$ 250 Million. Cash Flow Optimization: Led a project to realize recorded tax credits, generating over R$ 200 Million in cash flow to date. Corporate Restructuring and M&A: Executed the incorporation, spin-off, and merger of over 25 companies, including conducting Due Diligence for acquisitions and divestitures. Implemented an accelerated business integration model for over 20 M&As, generating relevant synergies in labor, expenses, portfolio expansion, supply chain leveraging, and technology platform consolidation, while refining cash flow management and investment returns. Audit and Reporting: Responsible for internal and external independent audits, implemented Lean Accounting, and analyzed balance sheets and management reports. Banking Relations: Managed relationships with financial institutions to secure credit lines and conducted financial analysis of the company.

About the Company: JCS Brasil is a major player in the Portable Appliances market, featuring a strong presence of the Cadence and Oster brands, with an annual turnover exceeding R$800 million. The company operates a manufacturing facility in Feira de Santana (Bahia), a Distribution Center in Santa Catarina, and a Technology Research Center in China, employing over 500 professionals. Career Path and Development: As Tax Manager and Accountant, I oversaw all tax and accounting operations, ensuring compliance and financial accuracy. My role focused on strategic tax planning, managing external audits, and driving efficiency through process improvements and best practices. Key Responsibilities and Management: Comprehensive Financial Leadership: Managed the accounting, tax, and cost departments, ensuring the accuracy of financial statements, compliance with regulations, and inventory valuation. Corporate Restructuring: Led the participation in the reverse merger of Cadence do Brasil into JCS Brasil, enabling the utilization of goodwill (ágio) generated in the company's acquisition, resulting in significant tax savings. Audit and Compliance: Acted as the primary responsible for both internal and external audits, ensuring process integrity and implementing internal controls to mitigate risks. Strategic Tax Recovery: Conducted thorough reviews of previous periods, identifying and implementing tax recovery opportunities totaling approximately R$ 50 Million. This included driving the legal action for the "Tese do Século" (The Century's Case). Financial Reporting: Responsible for preparing and delivering financial reports to the Corporate Headquarters in Boca Raton, USA, ensuring alignment with global standards and management requirements. Prepared and submitted financial data under USGAAP standards using Oracle Hyperion. Process Optimization: Implemented Lean Accounting practices, reviewed manual entries, and analyzed balance sheets and management reports.

About the Company: Komatsu Forest is a global leader in manufacturing forestry machines and providing comprehensive solutions for sustainable forestry. As part of the Komatsu Group, the company focuses on delivering high-performance technology and support to the forestry industry worldwide. Career Path and Development: I served as Tax Coordinator from May 2014 to October 2015. My main achievement was leading a strategic project to establish a Special Tax Regime for ICMS-ST exemption on inbound shipments and inter-company transfers between the states of Espírito Santo, Bahia, São Paulo, and Mato Grosso do Sul. This initiative significantly reduced cash flow pressure by eliminating advance tax payments and addressing improper levies, which were subsequently recovered under my management. Key Responsibilities and Management: Team Leadership and Compliance: Coordinated the tax team and implemented internal controls and policies to ensure compliance with tax legislation and mitigate potential operational risks. Technical Review: Responsible for reviewing the work prepared by the team, ensuring accuracy and alignment with current regulations. Strategic Tax Recovery: Conducted a comprehensive review of past periods, identifying and implementing tax recovery opportunities totaling approximately R$ 5 Million.

About the Company: KPMG is a global network of independent firms providing Audit, Tax, and Advisory services. In Paraná, the Tax division serves a diverse portfolio of clients, including large national and multinational corporations, offering strategic tax solutions, specialized consulting, and tax compliance for various economic sectors. Career Path and Development: I began my journey at KPMG in May 2008 as a Junior Tax Assistant. Over 5 years, I solidified my technical expertise by delivering complex projects across multiple sectors, covering state, federal, and labor tax areas. In September 2013, I assumed the position of Tax Manager, solidifying a career based on continuous learning and value delivery. Key Responsibilities and Management: Team Leadership: Management of consulting teams on high-complexity projects. Specialized Projects: Leadership in Due Diligence and Tax Audits. Technical Quality: Meticulous review of work and preparation of technical reports detailing identified risks and opportunities. Client and Deadline Management: Conducting high-level technical discussions and ensuring project delivery within agreed deadlines, focusing on client needs.

Master of Business Administration (MBA) - Controladoria, Finanças e Auditoria Fundação Getulio Vargas (FGV) Formação executiva focada na vanguarda da gestão financeira, com ênfase em planejamento estratégico, controladoria avançada e auditoria. Experiência enriquecedora marcada pela intensa troca de ideias e benchmarking com um grupo de estudos de alto nível, composto por líderes de grandes corporações, potencializando a visão sistêmica e a resolução de desafios complexos de negócio.

Bacharelado em Ciências Contábeis Pontifícia Universidade Católica do Paraná (PUC-PR) 2006 - 2009 Formação sólida com foco em contabilidade societária, auditoria, análise de demonstrações financeiras e legislação tributária. Base acadêmica fundamental para o desenvolvimento da minha trajetória na estruturação financeira, governança corporativa e gestão de riscos em grandes corporações.