Plascar Participações Industriais S A : ITR 2Q 2022

Interim Financial Information

Plascar Participações Industriais S.A.

As of June 30, 2022

Plascar Participações Industriais S.A.

Individual and consolidated interim financial information

June 30, 2022

Summary
Management Report....................................................................................................................................................	1
Independent auditor's report on individual and consolidated financial statements .............................................	3
Reviewed individual and consolidated interim financial information
Balance sheets..............................................................................................................................................................	5
Statements of income..................................................................................................................................................	7
Statements of comprehensive incomes.....................................................................................................................	9
Statements of changes in shareholder's equity........................................................................................................	10
Statements of cash flow.............................................................................................................................................	11
Statements of value added ........................................................................................................................................	12
Notes about the individual and consolidated interim financial information ........................................................	13

Performance Overview

The non-financial information included in the report, as well as the derived percentages and information on EBITDA, were not reviewed by our independent auditors.

Amounts expressed in thousands of Reais, unless otherwise stated.

Gross Income

In 2nd quarter of 2022, the gross margin was 15.5% Against 5.5% in the same period de 2021.

Automotive Market

According to data from ANFAVEA, vehicle production in the first quarter of 2022 fell by 8% over the same period in 2021, totaling 0.595 million units in the country.

SOURCE: ANFAVEA - BRASIL

	2º Q/21	2º Q/22	VAR. %		1º Sem/21	Sem 1º /22	VAR. %
VEHICLE PRODUCTION	551	595	8.0%		1,149	1,092	-5.0%
VEHICLE SALES	546	512	-6.2%		1,074	918	-14.5%

Despite the much weaker result than expected, ANFAVEA decided to support the projections in the Brazilian market this year, with sales growth of 1.0%, and 4.1% in vehicle production over 2021.

ANFAVEA Projection 2022

		Vehicles:	Accomplished 2021		2022
Automobiles, Light Commercials, Trucks and Buses	thousand units		thousand units
		Total	2,120		2,300
Licensing		Light vehicles	1,977		2,143
		Heavy vehicles	143		157
		Total	376		390
Exports		Light vehicles	349		361
		Heavy vehicles	376		29
		Total	2,248		2,460
Production		Light vehicles	2,070		2,268
		Heavy vehicles	178		192

PROJECTIONS 2022

thousand units

∆ %

2,1401.0

1,9940.9

1462.3

46022.2

43323.9

46022.2

2,3404.1

2,1624.4

1780

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Net income

The combined result of all the factors mentioned on June 30, 2022 resulted in a cash generation (EBITDA) of R$ 28,215 (7.2%) in the 2nd quarter, as shown in the table below:

CONSOLIDATED PLASCAR BRASIL

					Gross Margin		EBITDA
						(Accumulated)		(Loss)
	Month/Year		Net Sale R$								Accumulated of
					R$	% Sales		R$	% Sales		the Period
											(R$)
	2º Q/19		103,082		2,649	2.6%		864	0.8%		(44,943)
	jun/19		178,242		(2,772)	-1.6%		(12,291)	-6.9%		(102,613)
	sep/19	290,137	11,469	4.0%	(6,781)	-2.3%	(126,681)
	dec/19	407,550	31,303	7.7%	67,051	16.5%	(6,825)
	mar/20	91,744	5,699	6.2%	2,631	2.9%	(26,684)
	2º Q/20		41,726		(18,902)	-45.3%		(17,268)	-41.4%		(37,373)
	jun/20		133,470		(13,203)	-9.9%		(14,637)	-11.0%		(64,057)
	sep/20	232,065	(12,714)	-5.5%	(25,412)	-11.0%	(100,080)
	dec/20	369,188	(4,692)	-1.3%	(22,277)	-6.0%	(117,013)
	mar/21	142,345	15,238	10.7%	9,179	6.4%	(14,208)
	2º Q/21		145,486		7,989	5.5%		4,600	3.2%		(22,305)
	jun/21		287,831		23,227	8.1%		13,779	4.8%		(36,513)
	sep/21	448,791	29,082	6.5%	12,531	2.8%	(97,184)
	dec/21	612,684	46,297	7.6%	17,415	2.8%	(122,230)
	mar/22	192,762	25,717	13.3%	11,748	6.1%	(20,111)
	2º Q/22		196,940		30,439	15.5%		16,467	8.4%		(16,736)
	jun/22		389,702		56,156	14.4%		28,215	7.2%		(36,847)

Human Resources

Despite the economic adversities in the country, the Company continues to invest in the professional development of its employees, with approximately 28.72 hours of teaching and training per employee (in the last 12 months), focused on SENAI learning, internships, supplementary training, in addition to training technical and operational development.

As of June 30, 2022, the Company had 2.011 employees (1,725 as of June 30, 2021).

Relationship with External Auditors

In compliance with CVM Instruction No. 381, we inform that in the six-month period ended June 30, 2022, the Company did not contract with its auditors, a service not related to the external audit.

The policy of the Company and its subsidiary in contracting services not related to the external audit with the independent auditors is based on the principles that preserve the independence of the independent auditor, which are: auditors must not audit their own work; the auditor should not exercise a management role for his client and the auditor should not advocate for his client.

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A free translation from Portuguese into English of Independent Auditor's Review Report on Quarterly Information prepared in Brazilian currency in accordance with accounting practices adopted in Brazil

Independent auditor's review report on quarterly information

To the Board of Directors, Shareholders and Officers

Plascar Participações Industriais S.A.

Jundiaí - SP

Introduction

We have reviewed the individual and consolidated interim financial information of Plascar Participações Industriais SA ("Company"), contained in the Quarterly Information Form - ITR for the quarter ended June 30, 2022, which comprises the balance sheet on June 30, 2022, and the respective statements of income and comprehensive income for the three and six months periods ended on that date, and changes in shareholders' equity and cash flows for the six-month period ended on that date, including the explanatory notes.

The Company's management is responsible for preparing the individual and consolidated interim financial information in accordance with NBC TG 21 - Interim Statement and the international standard IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board - IASB, as well as for the presentation this information in a manner consistent with the rules issued by the Brazilian Securities and Exchange Commission ("CVM"), applicable to the preparation of the Quarterly Information - ITR. Our responsibility is to express a conclusion on this interim financial information based on our review.

Review scope

We conducted our review in accordance with Brazilian and international standards for the review of interim financial information (NBC TR 2410 Review of Interim Information Performed by the Entity Auditor and ISRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim information consists of making inquiries, mainly of persons responsible for financial and accounting matters, and applying analytical and other review procedures. The scope of a review is significantly less than that of an audit conducted in accordance with auditing standards and, consequently, has not allowed us to obtain assurance that we are aware of all significant matters that could be identified in an audit. Therefore, we do not express an audit opinion.

Conclusion on the individual and consolidated interim information

Based on our review, we are not aware of any facts that would lead us to believe that the interim financial information, individual and consolidated, included in the quarterly information was not prepared, in all material respects, in accordance with NBC TG 21 and IAS 34 applicable to the preparation of Quarterly Information (ITR), and presented in a manner consistent with the rules issued by the Brazilian Securities and Exchange Commission.

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