OceanPact Serviços Marítimos S A : Dados Econômico-Financeiros

(Convenience Translation into English from the Original Previously Issued in Portuguese)

OceanPact Serviços Marítimos S.A.

Report on Review of Interim

Financial Information for the nine-month

Period Ended September 30, 2022

Deloitte Touche Tohmatsu Auditores Independentes Ltda.

Deloitte Touche Tohmatsu

Rua São Bento, 18 -

15º e 16º andares

20090-010 - Rio de Janeiro - RJ Brasil

Tel.: + 55 (21) 3981-0500

Fax: + 55 (21) 3981-0600

www.deloitte.com.br

REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION

To the Management and Shareholders of

OceanPact Serviços Marítimos S.A.

Introduction

We have reviewed the accompanying individual and consolidated interim financial information of OceanPact Serviços Marítimos S.A. ("Company"), included in the Interim Financial Information Form - ITR, for the quarter ended September 30, 2022, which comprises the balance sheet as at September 30, 2022 and the related statements of profit or loss and of comprehensive income for the three and nine-month period then ended and of changes in equity and of cash flows for the nine-month period then ended, including the explanatory notes.

The Execution Board is responsible for the preparation of the individual interim financial information in accordance with technical pronouncement CPC 21 (R1) Interim Financial Statements and the consolidated interim financial information in accordance with technical pronouncement CPC 21 (R1) Interim Financial Statements and international standard IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board - IASB, as well as for the presentation of such information in accordance with the standards issued by the Brazilian Securities and Exchange Commission - CVM, applicable to the preparation of Interim Financial Information - ITR. Our responsibility is to express a conclusion on this interim financial information based on our review.

Scope of review

We conducted our review in accordance with Brazilian and International Standards on Review of Interim Financial Information (NBC TR 2410 and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the standards on auditing and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion on the individual interim financial information

Based on our review, nothing has come to our attention that causes us to believe that the accompanying individual interim financial information included in the interim financial information referred to above was not prepared, in all material respects, in accordance with technical pronouncement CPC 21 (R1), applicable to the preparation of Interim Financial Information - ITR, and presented in accordance with the standards issued by the Brazilian Securities and Exchange Commission - CVM.

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© 2022. For information, contact Deloitte Global.

Conclusion on the consolidated interim financial information

Based on our review, nothing has come to our attention that causes us to believe that the accompanying consolidated interim financial information included in the interim financial information referred to above was not prepared, in all material respects, in accordance with technical pronouncement CPC 21 (R1) and international standard IAS 34, applicable to the preparation of Interim Financial Information - ITR, and presented in accordance with the standards issued by the Brazilian Securities and Exchange Commission - CVM.

Other matters

Statements of value added

The interim financial information referred to above includes the statements of value added - DVA, individual and consolidated, for the nine-month period ended September 30, 2022, prepared under the responsibility of the Company's Executive Board and presented as supplemental information for the international standard IAS 34 purposes. These statements were subject to review procedures performed together with the review of the Interim Financial Information - ITR to reach a conclusion on whether they were reconciled with the interim financial information and accounting records, as applicable, and if their form and content are consistent with the criteria set forth by technical pronouncement CPC 09 - Statement of Value Added. Based on our review, nothing has come to our attention that causes us to believe that these statements of value added were not prepared, in all material respects, in accordance with the criteria defined in this technical pronouncement and consistently with the individual and consolidated interim financial information taken as a whole.

Convenience translation

The accompanying individual and consolidated interim financial information has been translated into English for the convenience of readers outside Brazil.

Rio de Janeiro, November 9, 2022

DELOITTE TOUCHE TOHMATSU	Diego Wailer da Silva
Auditores Independentes Ltda.	Engagement Partner

2022RJ018380
© 2022. For information, contact Deloitte Global.	2

(Convenience Translation into English from the Original Previously Issued in Portuguese)

OCEANPACT SERVIÇOS MARÍTIMOS S.A.

BALANCE SHEETS AS AT SEPTEMBER 30, 2022 (In thousands of Brazilian reais - R$)

						Consolidated				Parent
	ASSETS		Note	09/30/2022		12/31/2021		09/30/2022		12/31/2021
	CURRENT ASSETS
	Cash and cash equivalents	4	74,515		491,332		39,483		376,753
	Marketable securities	5	27,486		49,471		27,486		49,471
	Trade receivables	6	250,169		202,364		181,583		132,497
	Inventories			7,535		5,776		3,889		3,619
	Dividends receivable	12	2,500		1,421		1,319		2,151
	Recoverable taxes	7	74,215		48,346		36,810		19,997
	Other receivables	10		29,214			25,711			39,300			25,777
	Total current assets			465,634		824,421		329,870		610,265
	NONCURRENT ASSETS
	Marketable securities	5	7,916		21,241		-		12,726
	Recoverable taxes	7	4,892		4,597		335		335
	Escrow deposits	8	6,888		6,842		5,439		5,426
	Deferred taxes	9	144,083		142,016		50,315		46,890
	Other receivables	10	24,589		16,773		13,552		6,518
	Loans to related parties	23	-		-		3,800		39,114
	Investments	11	4,010		5,727		940,554		896,419
	Right-of-use assets	13	158,957		184,868		89,583		109,056
	Property and equipment	14	1,409,673		1,261,833		369,520		298,715
	Intangible assets	15		13,759			16,822			3,012			1,899
	Total noncurrent assets			1,774,767		1,660,719		1,476,110		1,417,098
	TOTAL ASSETS			2,240,401		2,485,140		1,805,980		2,027,363
	LIABILITIES AND EQUITY
	CURRENT LIABILITIES
	Labor obligations	16	75,949		57,850		49,517		32,932
	Trade payables	17	88,606		114,153		37,516		51,464
	Borrowings and financing	18.1	67,981		49,150		34,515		21,891
	Debentures payable	18.2	172,477		73,348		172,477		73,348
	Creditors from financing	18.3	2,402		2,529		2,402		2,529
	Lease liabilities	19	131,879		41,379		65,240		58,809
	Derivative financial instruments	31	3,007		-		3,007		-
	Taxes payable	20	22,004		25,191		14,909		14,812
	Other payables	21		17,376			10,982			3,612			2,217
	Total current liabilities			581,681		374,582		383,195		258,002
	NONCURRENT LIABILITIES
	Borrowings and financing	18.1	294,190		360,666		69,975		105,542
	Debentures payable	18.2	466,559		584,343		466,559		584,343
	Creditors from financing	18.3	9,610		11,396		9,610		11,396
	Lease liabilities	19	33,225		151,755		50,475		70,678
	Derivative financial instruments	31	520		-		520		-
	Intragroup borrowings	23	-		-		51,443		72,443
	Taxes payable	20	19,105		24,238		14,895		19,104
	Deferred taxes	9	738		762		-		-
	Provision for investment loss	11	358		37		358		2,452
	Other payables	21	54,520		51,240		7,114		4,986
	Provision for risks	22		28,832			28,136			773			432
	Total noncurrent liabilities			907,657		1,212,573		671,722		871,376
	EQUITY
	Issued capital	24.1	803,663		803,663		803,663		803,663
	Treasury shares			(1,861)	(2,864)	(1,861)	(2,864)
	Capital reserves	24.2	83,589		83,589		83,589		83,589
	Accumulated losses			(171,718)	(49,836)	(171,718)	(49,836)
	Other comprehensive income	24.4		37,390			63,433			37,390			63,433
	Total equity			751,063		897,985		751,063		897,985
	TOTAL LIABILITIES AND EQUITY			2,240,401		2,485,140		1,805,980		2,027,363
	The accompanying notes are an integral part of this interim financial information.

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(Convenience Translation into English from the Original Previously Issued in Portuguese)

OCEANPACT SERVIÇOS MARÍTIMOS S.A.

STATEMENT OF PROFIT OR LOSS

FOR THE THREE AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2022 (In thousands of Brazilian reais - R$, except earnings per share)

Consolidated

Parent

	Note
Net revenue	25
Cost of services	27
Gross profit
General and administrative expenses	27
Share of profit (loss) of investees	11
Provision for impairment of assets	14
Other operating income (expenses)	28
Operating profit (loss) before finance income (costs)
Finance income	29
Finance costs	29
Finance income (costs)
Loss before taxes
Income taxes
Current income tax and social contribution	30
Deferred income tax and social contribution	30
Loss for the period
Basic earnings (loss) per share (R$)	24.3
Diluted earnings (loss) per share (R$)	24.3

07/01/2022 to		07/01/2021 to		01/01/2022 to		01/01/2021 to		07/01/2022 to		07/01/2021 to		01/01/2022 to		01/01/2021 to
09/30/2022		09/30/2021		09/30/2022		09/30/2021		09/30/2022		09/30/2021		09/30/2022		09/30/2021
309,407		236,146		840,225		588,460		207,872		120,450		540,471		326,094
(265,678)	(187,459)	(739,568)	(490,483)	(154,067)	(93,400)	(441,077)	(254,541)
43,729		48,687		100,657		97,977		53,805		27,050		99,394		71,553
(25,813)	(43,260)	(85,123)	(85,223)	(15,209)	(24,932)	(47,748)	(49,783)
643		519		2,546		2,106		(38,339)	(26,692)	(54,026)	(40,046)
(4,020)	-		(4,020)	-		-		-		-		-
(8,489)	(4,808)	(22,320)	1,045		(5,870)	(1,507)	(17,944)	1,925
	6,050			1,138			(8,260)	15,905		(5,613)	(26,081)	(20,324)	(16,351)
	8,960			49,892			102,798			67,135			20,338			18,871			57,505			27,204
	(50,870)	(90,382)	(213,461)	(121,725)	(47,731)	(26,232)	(161,082)	(48,064)
	(41,910)	(40,490)	(110,663)	(54,590)	(27,393)	(7,361)	(103,577)	(20,860)
	(35,860)	(39,352)	(118,923)	(38,685)	(33,006)	(33,442)	(123,901)	(37,211)
	(1,518)	(3,889)	(3,702)	(4,370)	-		-		-		-
	1,298			12,115			743			10,202			(3,074)	2,316		2,019		4,358
	(220)	8,226		(2,959)	5,832		(3,074)	2,316		2,019		4,358
(36,080)	(31,126)	(121,882)	(32,853)	(36,080)	(31,126)	(121,882)	(32,853)
(0.18)	(0.16)	(0.61)	(0.17)	(0.18)	(0.16)	(0.61)	(0.17)
(0.18)	(0.16)	(0.61)	(0.17)	(0.18)	(0.16)	(0.61)	(0.17)

The accompanying notes are an integral part of this interim financial information.

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