AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

PHAROL, SGPS, S.A.

Investor Presentation Nov 11, 2021

1925_iss_2021-11-11_7453dc8d-d0c8-4ce4-8126-d23e57f9593d.pdf

Investor Presentation

Open in Viewer

Opens in native device viewer

Announcement | Lisbon | 11 November 2021

Notice to the Market disclosed by Oi - 3Q21 Results

PHAROL, SGPS S.A. hereby informs on the 2021 third quarter results disclosed by Oi, S.A., as detailed in the company's document attached hereto.

EARNINGS REVIEW OI – 3Q 2021 Earnings Review

N o v e m b e r 1 1 , 2 0 2 1 INVESTOR RELATIONS

IMPORTANT NOTICE

1

This presentation contains forward-looking statements within the meaning of the U.S. Private Securities Litigation Reform Act of 1995 and the applicable Brazilian regulations. Statements that are not historical facts, including statements regarding the beliefs and expectations of Oi S.A. – under Judicial Reorganization ("Oi" or "Company"), business strategies, future synergies, cost savings, future costs and future liquidity are forward-looking statements.

The words "anticipates", "intends", "believes", "estimates", "expects", "forecasts", "plans," "aims" and similar expressions, as they relate to the Company or its management, are intended to identify forward-looking statements. There is no guarantee that the expected events, tendencies or expected results will actually occur. Such statements reflect the current views of the Company's management and are subject to a number of risks and uncertainties. These statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, corporate approvals, operational factors and other factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. All forward-looking statements attributable to the Company or its affiliates, or persons acting on their behalf, are expressly qualified in their entirety by the cautionary statements set forth in this notice. Undue reliance should not be placed on such statements. Forward-looking statements speak only as of the date they are made.

Except as required under the Brazilian and U.S. federal securities laws and the rules and regulations of the CVM, the SEC or other regulatory authorities in other applicable jurisdictions, the Company and its affiliates do not have any intention or obligation to update, revise or disclose any changes to any of the forward-looking statements herein in order to reflect current or future events or their developments, changes in assumptions or changes in other factors affecting the forward-looking statements herein. You are advised, however, to consult any further disclosures the Company makes on related subjects in reports and communications that the Company files with the CVM and the SEC.

highlights

fiber

FIBER EXECUTION CONTINUES SOLID ON ALL PLAN METRICS, WITH ANNUALIZED REVENUE ALREADY ABOVE BRL 3 BN

EARNINGS REVIEW OI – 3Q 2021

2 1

FIBER ARPU, R\$ Upselling continues to play a 200mbps 400mbps 500mbps 1 GBPS

role in boosting ARPU. In 3Q21, 10.5% of the Fiber customer base had speeds ≥ 400Mbps, and 19% of the net additions were ≥ 400Mbps, 3p.p. over last quarter.

Residential

SOLID RESIDENTIAL TURNAROUND CONFIRMED, UNDERPINNED BY STRONG AND CONSISTENT FIBER RESULTS

4

1 – Revenue Generating Units; 2 - Impacted by the comparison with 2Q20, the worst quarter of the COVID-19 pandemic.

N O V 2 1

B2B REVENUES STILL IMPACTED BY WEAK MACRO ENVIRONMENT, BUT ICT REVENUES CONTINUE TO COMPENSATE FOR LEGACY DECLINES; SME REVENUES MAINTAINING CONSISTENT GROWTH

OI SOLUÇÕES REVENUES R\$ MN

~40% in 2024 The growth of ICT revenue has contributed to compensate legacy impacts on Oi Soluções Revenues sequentially.

ICT Data + Legacy ¹

GUIDANCE

Oi Soluções revenues stable at ~R\$ 2.6Bn.

IT revenues possibly growing its share to

OI SOLUÇÕES PORTFOLIO

SIGNIFICANT RECENT PROJECTS:

  • Video Police contract with the Government of Bahia
  • "Digital Palace" (São Paulo) IOT, Security services, Video monitoring, Energy Efficiency and Automation
  • Large switch resale project with Banco do Brasil

SMEs REVENUES R\$ MN

Expanding fiber penetration in the SME segment continued to be the main driver of total SME revenue growth.

b2b

ON MOBILE, BACK TO SEQUENTIAL REVENUE GROWTH SUPPORTED BY STRONG POSTPAID PERFORMANCE AND SEQUENTIAL IMPROVEMENT ON PREPAID

NEW REVENUES

7

2 1

Notes: (1): 3,3 thousand Municipalities served by SEREDE; (2): Door to door partners

NEW OI REVENUES MIX IMPROVING FAST AND CONSISTENTLY, SUSTAINED BY SOLID FIBER PERFORMANCE, WHICH, COMBINED WITH ICT AND NEW REVENUES, ALREADY REPRESENT MORE THAN 40% OF THE NEW OI'S TOTAL REVENUES

CONSOLIDATED REVENUES (R\$ MN) DISCONTINUED¹ 3Q20 2Q21 3Q21 2,364 2,118 2,240 -5.2% +5.8% NEW OI 4,464 3Q20 2Q21 3Q21 4,648 4,333 -4.0% +3.0% (R\$ MN) (R\$ MN) 2,223 2Q21 1,302 (59%) 1,750 (77%) 534 (23%) 3Q20 811 (37%) 1,404 (63%) 922 (41%) 3Q21 2,284 2,215 -2.7% +0.4% Legacy Core: Fiber + ICT + New Revenues +73% yoy increase of core revenue

N O V 2 1

1 – UPI Mobile Assets, UPI Infra Co, UPI Towers, UPI Data Centers and UPI TV Co.

OPEX & EBITDA

STRONG COST DISCIPLINE, WITH SAVINGS ACROSS ALL AREAS, TOGETHER WITH IMPROVING REVENUE LED TO EBITDA GROWTH AND MARGIN EXPANSION

ROUTINE EBITDA (R\$ MN) OPEX (R\$ MN)

OPEX EVOLUTION (% yoy)

NEW OI COST TRANSFORMATION PROGRAM AIMS TO PAVE THE WAY FOR SUSTAINABILITY AND IS CONSISTENT WITH THE PLAN TO REDUCE MORE THAN 1 BI ON RECURRING ANNUALIZED COSTS

1 0

EARNINGS REVIEW OI – 3Q 2021

STREAMLINING THE NEW OI

ORGANIZATIONAL STRUCTURE

  • Simplified organization Redesign of the New OI, a light, functional and customer centric company
  • Increased relevance of Shared Services Structure
  • Reduction of 1300 positions already performed in 3Q21

COSTS OUT - MOBILE AND INFRACO

(TO BE EXECUTED WITH THE UPI CARVE-OUTS DURING 2022)

  • Commercial footprint reduction
  • Active telesales resizing
  • Working capital reduction (stocks)

NEW OI OPERATIONS

MARKETING AND DIGITAL

  • Portfolio simplification (i.e. new fiber digital product)
  • Digital (E-Care, E- Commerce, E Collection, Ebilling)
  • Marketing spending optimization
  • Channel mix optimization and credit score intelligence
  • Reduced content acquisition costs

IT AND NETWORK EFFICIENCY

  • Network maintenance: Efficiency of support functions
  • Operation optimization and automation
  • New IT Stack simplifying core IT
  • Energy: Cost reduction through GD plants and free energy market

G&A

  • Procurement efficient initiatives
  • Efficiency in general expenses (e.g. vehicles, third parties services, buildings, and others)

LEGACY TURNAROUND

CONCESSION SUSTAINABILITY

  • Migration legacy services from copper to alternative technologies (e.g. wireless public telephony, WLL, VOIP and fiber)
  • Reduction of copper operation inefficiency:
  • Network decommissioning (de-average)
  • Field team operational model review
  • Contact services digitalization
  • Reduction in the public telephone aligned with regulatory obligations – TUP

MIGRATION FROM CONCESSION TO AUTHORIZATION

ARBITRATION

  • Large arbitration dispute carried out by the CCI arbitration chamber:
  • Unsustainability,
  • Financial economic balance,
  • PMGU balance,
  • approval for investment in regulatory assets
  • Scope of arbitration fully accepted by Anatel

STRONG FINANCIAL DISCIPLINE CULTURE

OPERATING COSTS DIRECTLY LINKED TO THE EFFICIENCY PROGRAMS REDUCED 10% YOY. COSTS ASSOCIATED TO REVENUE AND TO GROWTH INCREASED ONLY 3%

1 1

COSTS LINKED TO REVENUE AND TO

OTHER OPERATING COSTS (R\$ MN)

GROWTH (R\$ MN)

OPEX

illustrative INDICATORS

THE REDUCTION PROGRAM ASSOCIATED WITH THE M&AS AIMS TO TRANSFORM THE COMPANY'S COST STRUCTURE IN ORDER TO MAKE THE NEW OI MUCH LIGHTER, AGILE AND SUSTAINABLE

MOVING FOWARD:

• Focus on the NEW OI cost TRANSFORMATION PROGRAM

STREAMLINING THE NEW O NEW OI OPERATIONS LEGACY TURNAROUND
ORGANIZATIONAL STRUCTURE
- Simplified organization - Redesign of the
New OL a light, functional and customer
centric company
. Increased relevance of Shared Services Structure
. Reduction of 1300 positions sines by performed in
3021
COSTS OUT - HOBILE AND INFRACO
(TO BE EXECUTED WITH THE UPI CARVE-
OUTS DURING 2022)
- Commercial footprint reduction
· Active telesales resizing
· Morking capital reduction' stockel
MARKETING AND DIGITAL
· Portfolio simplification li.e. new fiber cloital
product)
. Botal E-Care, E-Commerce E - Collection E-
billing)
· Marketing spanding potimization
· Channel mix optimization and credit score
intelligence
Reduced content acquisition costs
IT AND NETWORK EFFICIENCY
Network maintenance: Efficiency of support
Buniet Linear
· Switch off: 450 eyebres already shutdown -30
playmed for 2022
. Operation collimization and automation
. New IT Stack simplifying core IT
. Energy: Cost reduction through 60 plants and free
energy market
$65-4$
· Procurament officiant initiations
. Efficiency's general expenses (e.g. vehicles, third
perties services, end others!
CONCESSION SUSTAINABILITY
· Migration legacy services from copper to
alternative technologies la q winness public
telephony ML VOP and Sterl
Reduction of copper operation inefficiency
· Network decommissioning (de-average)
· Field team-coerational modal review
· Contact services digitalization
· Reduction in the oublic talenhone-
aligned with regulatory obligations - TUP
,,,,,,,,,,,,,,,,,,,,,,,,,,
MIGRATION TO AUTHORIZATION
ARBITRATION
. Multi billion dispute carried out by the CCI
arbitration chamber
· Unsustainability.
· Financial economic balance.
· PMSUbalance
· approval for investment in regulatory
searts
. Scope of artistration fully accepted by Anatoli
STRONG FINANCIAL DISCIPLINE CULTURE
  • New governance to assure the acceleration of the efficiency initiatives
  • Provide detailed financial information ON the New Oi

FUNDING INITIATIVES EXECUTED TO SUSTAIN FIBER INVESTMENT DURING TRANSITION PERIOD. STRATEGIC M&AS ON TRACK TO ALLOW DELEVERAGING PROCESS IN 2022

1 3

34.031 29.899 Gross Debt Sep/21 Net Debt Sep/21 75 72 DIP Payment -1,812 Financial Operations -3,768 Non core RJ Creditors 2,000 Cash Jun/21 IFRS16 Cash Sep/21 Capex -539 -25 1,443 3,421 -459 -305 4,465 -435 4,132 CAPEX (R\$ MN) CASH FLOW & DEBT (R\$ MN)

21/22 DIVESTMENT PROGRAM

and others) - In progress

DEBT PAYMENTS PROGRAM

Gross Debt Breakdown
IRS MNI
Fair Value Proceeds of Payment
BNDES 4.496 UPI Mobile sale
Local Banks 5.616 UPI Mobile / InfraCo sales
FCAs 4.425 UPI Mobile / InfraCo sales
V. Tal Convertible Deb. 2.726 UPI InfraCo sale
Mobile Bridge Loan 2.069 UPI Mobile sale
Bonds 2026 4.904 UPI Mobile (Mantatory tender offer)
Qualified Bonds 8.458
Facility "Non Qualified" 398
General Offering 1.113
Other [174]
Total Gross Debt 34 031

V·TAL IS ALREADY ACTING AS INDEPENDENT NEUTRAL NETWORK OPERATOR, WORKING WITH DIFFERENT PARTNERS IN 340+ CONTRACTS

Differentiated fiber network, with coverage, granularity and quality – enabler of 5G in Brazil

Totaling 195 cities in 3Q21 +1.4 M of HPs

~2.3k cities with available technical capacity

~400k km of fiber network!

100x Brazil's distance from North to South

60% of municipalities with network redundancy

Network reliability and SLA as a valueadded service

The company is already a reality and is born with relevant numbers... +1.1Bn EBITDA EOP 2021 ~13.5M HPs >3M HCs ACTIVE BASE OF 340+ NEUTRAL AND WHOLESALE CONTRACTS 10+M HPs WITH MULTI-TENANT CUSTOMER

Differentiated fiber network, with coverage, granularity and quality – enabler of 5G in Brazil

A true neutral network

POTENTIAL

OI KEEPS ADVANCING ON ALL ESG PILLARS WITH NEW STRUCTURING ACTIONS

ENVIROMENTAL SOCIAL GOVERNANCE

ENERGY

  • 89 additional units migrated to the Free Market, totaling 73 average MW, making OI the 1st Telecom in consumption from renewable sources.
  • Greater predictability of costs, protection against tariff flags and surcharges due to the water crisis.

REVERSE LOGISTIC

• We maintain our Reverse Logistics Program, reconditioning 203 thousand units of FTTH equipment by 3Q21.

WORKPLACE SAFETY

• Brazil 2021 Protection Award (safe work environment with better quality of life).

DIVERSITY AND INCLUSION

  • Meetings for Diversity (~2 thousand trained Employees and Third Parties).
  • 1st class of the Women's Leadership Program concluded.

OI FUTURO

  • Maintenance of initiatives with social, educational and cultural impact.
  • Adaptation of NAVE (Advanced Education Center) to a 100% digital format serving ~1000 students enrolled in schools in Rio de Janeiro and Recife.

LGPD Institutional Investor

• Launch of the Oi Privacy Program, with emphasis on the People come Before Data in service and respect for holders.

RISK MANAGEMENT AND COMPLIANCE

  • Update of the Corporate Policy strengthening and disseminating a culture of prevention, diligence and accountability in corporate risk management.
  • Review of the Guide of Expected Conduct from Our Third Parties, equalizing the actions of the new compliance program with its partners.

2021 MILESTONES keeping ON TRACK; full focus on execution towards a SUBSTANTIALLY TRANSFORMED COMPANY IN 2022

4Q21 / 1Q22 InfraCo Cade's approval InfraCo Anatel's preliminary consent Mobile preliminary Cade and Anatel approvals Closing of V·tal Closing of UPI Mobile Assets V·tal preparation activities End of Judicial Reorganization 2022 V·tal and Mobile Assets Transition Processes New Oi and V·tal model execution Migration for authorization SEP/OCT 20 Holding of the General Creditors Meeting Confirmation of the GCM by Judicial Court NOV/DEC 20 Competitive Bidding Process for UPI Towers and UPI Data Center Competitive Bidding Process for UPI Mobile Assets Closing of UPI Towers and UPI Data Center 1Q21 Cash in of UPI Data Centers on March 15th Cash in of UPI Towers on March 30th Signing UPI Mobile Assets Agreement 2Q21 / 3Q21 Agreement with BTG for UPI Infra Co Binding Offer UPI Infra Co Competitive Process Creation of V·tal brand for Infra Co Arbitration Commitment approved by Anatel's Board of Directors on Aug/21 V·tal preparation activities CORE BUSINESS ACCELERATION AND NEW REVENUE SOURCES ORGANIZATIONAL TRANSFORMATION AND COST STRUCTURE READJUSTMENT CONCESSION RESOLUTION INFRA CO DEVELOPMENT COMPLETION OF STRUCTURING M&A OPERATIONS 1 2 3 4 0

Earnings Release

Investor Relations November 10, 2021

Oi

Oi 3Q21 HIGHLIGHTS

Earnings Release November 10, 2021

Video Conference in English

November 11, 2021 12:00 pm (Brasília) 10:00 am (NY) / 3:00 pm (UK) ZOOM: click here

Video Conference in Portuguese

SIMULTANEOUS TRANSLATION

November 11, 2021 12:00 pm (Brasília) 10:00 am (NY) / 3:00 pm (UK) TEAMS: click here

Consolidated Information and Results (Unaudited)

This report contains the operational and financial performance of Oi S.A. – under Judicial Reorganization ("Oi S.A." or "Oi" or "Company") – and its subsidiaries for the third quarter of 2021.

HIGHLIGHTS OF BRAZILIAN OPERATIONS

OPERATIONAL EXECUTION ON TRACK, WITH FIBER KEEPING STRONG PACE, RESIDENTIAL REVENUE CONFIRMING SOLID TURNAROUND, DECLINING COSTS AND MARGIN EXPANSION

Oi 3Q21 HIGHLIGHTS

Summary

3Q14 Earnings Release Table 1 – Highlights

in R\$ million or otherwise stated 3021 3020 2021 YoY QoQ 2021 2020 YoY
Oi S.A. Consolidated
Total Net Revenues 4.520 4.706 4,389 $-3.9%$ 3.0% 13.362 13,998 $-4.5%$
Routine EBITDA 1.460 1.462 1.284 $-0.2%$ 13.7% 3.883 4.354 $-10.8%$
Routine EBITDA Margin [%] 32.3% 31.1% 29.3% 1.2 p.p. 3.0 p.p. 29.1% 31.1% $-2.0 p.p.$
Net Income [Loss] attributable to owners of the Company $-4.813$ $-2.638$ 1.139 82.4% $-522.5%$ $-6.711$ $-12.328$ $-45.6%$
Net Debt 29,899 21.243 25.695 40.7% 16.4% 29,899 21.243 40.7%
Available Cash 4.132 5.686 3.421 $-27.3%$ 20.8% 4.132 5,686 $-27.3%$
CAPEX 1,825 2.018 1,896 $-9.6%$ $-3.8%$ 5.584 5,576 0.2%
in R\$ million or otherwise stated 3021 3020 2021 YoY QoQ 2021 2020 YoY
BRAZIL
Total Net Revenues 4.464 4.648 4.333 $-4.0%$ 3.0% 13,192 13,837 $-4.7%$
Routine EBITDA 1.443 1.437 1.271 0.5% 13.6% 3.843 4.382 $-12.3%$
Routine EBITDA Margin [%] 32.3% 30.9% 29.3% 1.4 p.p. 3.0 p.p. 29.1% 31.7% $-2.5 p.p.$
CAPEX 1.812 2.005 1,883 $-9.6%$ $-3.8%$ 5.555 5,536 0.3%
Routine EBITDA - CAPEX $-369$ $-568$ $-613$ $-35.1%$ $-39.8%$ $-1,712$ $-1,154$ 48.4%

Net Revenues

3Q14 Earnings Release Table 2 – Breakdown of Net Revenues

Quarter 9 months Weight %
R\$ million 3021 3020 2021 YoY QoQ 2021 2020 YoY 3021 3020
Consolidated Total Net Revenues 4.520 4.706 4,389 $-3.9%$ 3.0% 13.362 13,998 $-4.5%$ 100% 100%
Brazil 4.464 4.648 4.333 $-4.0%$ 3.0% 13,192 13,837 $-4.7%$ 98.7% 98.8%
New Oi 2,223 2,284 2,215 $-2.7%$ 0.4% 6,652 6,949 $-4.3%$ 49.2% 48.5%
Residential 1,335 1,303 1,308 2.4% 2.1% 3.953 3,877 2.0% 29.5% 27.7%
B 2 B 869 958 882 $-9.3%$ $-1.5%$ 2,630 2,999 $-12.3%$ 19.2% 20.4%
Other services 20 23 26 $-13.4%$ $-23.7%$ 69 73 $-5.6%$ 0.4% 0.5%
Discontinued Operations 2,240 2,364 2,118 $-5.2%$ 5.8% 6,540 6,888 $-5.1%$ 49.6% 50.2%
International Operations 57 58 55 $-1.9%$ 3.0% 171 161 6.1% 1.3% 1.2%
Revenue Generating Units [RGU] - ['000] 55.464 52.156 55.319 6.3% 0.3% 55.464 52.156 6.3% 100% 100%
New Oi 13,733 14,397 13,891 $-4.6%$ $-1.1%$ 13,733 14,397 $-4.6%$ 24.8% 27.6%
Residential 10.125 10,615 10.253 $-4.6%$ $-1.2%$ 10,125 10.615 $-4.6%$ 18,3% 20.4%
B 2 B 3,475 3,626 3,503 $-4.2%$ $-0.8%$ 3,475 3,626 $-4.2%$ 6.3% 7.0%
Public Telephones 133 157 136 $-15.4%$ $-2.1%$ 133 157 $-15.4%$ 0.2% 0.3%
Discontinued Operations 41,731 37,759 41,427 10.5% 0.7% 41,731 37,759 10.5% 75.2% 72.4%
Mobile 40.702 36,537 40.333 11.4% 0.9% 40.702 36,537 11.4% 73.4% 70.1%
DTH TV 1,030 1.223 1,094 $-15.8%$ $-5.9%$ 1,030 .223 $-15.8%$ 1.9% 2.3%

Consolidated net revenues totaled R\$ 4,520 million in 3Q21 (+3.0% q.o.q. and +3.9% y.o.y.).

Net revenues from Brazilian operations ("Brazil") totaled R\$ 4,464 million (+3.0% q.o.q. and -4.0% y.o.y.). Net revenue from international operations (Africa and East Timor) totaled R\$ 57 million, up 3.0% over 2Q21 and down 1.9% from 3Q20.

Net revenues from continued operations in Brazil amounted to R\$ 2,223 million in 3Q21 (-2.7% y.o.y. and +0.4% q.o.q.).

Residential

Table 3 – Net Revenues and RGUs of the Residential segment (Continued Operations)

3021 3020 2021 YoY QoQ 2021 2020 YoY
Residential
Net Revenues [R\$ million] 1.335 1.303 1.308 2.4% 2.1% 3,953 3,877 2.0%
Fiber 751 383 654 96.4% 14.8% 1.966 832 136.4%
Copper 583 921 653 $-36.6%$ $-10.7%$ 1,987 3,045 $-34.7%$
Copper Voice 393 597 448 $-34.2%$ $-12.3%$ 1.351 1,950 $-30.8%$
Copper Broadband 190 323 205 $-41.1%$ $-7.3%$ 637 1.095 $-41.8%$
Revenue Generating Units [RGU] - ['000] 10,125 10,615 10,253 $-4.6%$ $-1.2%$ 10,125 10,615 $-4.6%$
Fiber 5.946 3.276 5.345 81.5% 11.2% 5.946 3,276 81.5%
Fixed Broadband 2.936 1.616 2.638 81.7% 11.3% 2.936 1.616 81.7%
Fixed Line in Service 2.919 1.578 2.615 85.0% 11.6% 2,919 1,578 85.0%
IPTV 90 81 93 10.6% $-3.2%$ 90 81 10.6%
Copper 4,179 7.339 4,908 $-43.1%$ $-14.8%$ 4,179 7,339 $-43.1%$
Fixed Line in Service 2,822 4,908 3.302 $-42.5%$ $-14.6%$ 2.822 4,908 $-42.5%$
Fixed Broadband 1,358 2.431 1.605 $-44.2%$ $-15.4%$ 1.358 2.431 $-44.2%$
FTTH - Homes Connected [HC's] 2.975 1.659 2.677 79.3% 11.1% 2.975 1.659 79.3%

Net revenues from continued operations in the Residential segment totaled R\$ 1,335 million in 3Q21 (+2.1% q.o.q. and +2.1% y.o.y.), confirming the segment's turnaround as a result of the successful execution of the expansion strategy of Fiber services. Revenues from Fiber services are already higher than revenues from copper services, reaching R\$ 751 million in the quarter, representing a 56% share of the segment's total revenue.

3Q14 Earnings Release At the end of the period, the Company had 10,125 thousand RGUs in the Residential segment, (-1.2% q.o.q. and -4.6% y.o.y.). RGUs in the Fiber residential segment reached 5,946 thousand and already represent 59% of the RGUs in the segment.

FIBER

The Company maintained the strong pace of network expansion and FTTH accesses. The quarter ended with 13.5 million homes passed with fiber (HPs), an addition of 1.4 million new HPs to the Company's base, averaging over 468 thousand HPs per month in 3Q21.

In 3Q21, FTTH net additions of homes connected totaled 326 thousand customers (298 thousand in the Residential segment), averaging over 100 thousand new customers per month. Oi closed 3Q21 with around 3.2 million Homes Connected (HCs) to fiber (3.0 million of which in the Residential segment) and a take-up rate of 23.5%. The objective of the fiber plan is to reach a take-up rate above 25% by the end of 2024. This was the sixth consecutive quarter that the Company connected more than 300 thousand HPs to its customer base.

The Company continues executing its FTTH investiment plan and expanding installation, support, sales and marketing initiatives. Cohorts with more than one year of installation have already reached 25% in take-up and cohorts with over 15 months of installation are already close to 30%. The cohorts from September 2019 (24 months) reached a take-up rate of 32.5% at the end of 3Q21.

Fiber ARPU was R\$ 89 in 3Q21, up 1.6% over 3Q20 and 3.1% higher than in 2Q21. The sales strategy continued to obtain impressive results and fiber already accounts for 59% of residential RGUs. In 2Q21, this percentage was approximately 52% and 31% in 2Q20. In 3Q21, 10.5% of Fiber customers had broadband plans of 400MB or higher. In this quarter, 19% of new plans sold were for 400MB or higher. Fiber is already available in 195 municipalities across the country. Oi's market share averages higher than 14.5% in this universe.

Fiber revenues reached R\$ 805 million in 3Q21, with R\$ 751 million from residential customers and R\$ 54 million from companies (B2B), showing 100% annual growth and 17% sequential growth. As a result, the annualized fiber revenue is already at a level above R\$ 3.2 billion.

Fiber revenues already account for 56% of total residential revenues in 3Q21, compared to 29% of the total amount in 3Q20 and 50% in the previous quarter. The success of the fiber project boosted the residential revenue turnaround. Fiber reversed the structural downward trend in residential revenues (due to legacy services) and the segment has already posted annual revenue growth for two consecutive quarters.

Legacy (Copper Fixed Voice, Copper Broadband and Others)

Oi closed 3Q21 with 2,822 thousand copper fixed voice customers in the Residential segment (-14.6% q.o.q. and -42.5% y.o.y). In copper broadband, the Company recorded 1,358 thousand RGUs in the segment, down 15.4% in the quarter and 44.2% lower in the annual comparison.

Demand for copper services continue to decline, as these services are been replaced by mobile services and more advanced technologies in residential services, with lower latency and greater reliability, such as Fiber broadband.

3Q14 Earnings Release In addition to the decline in demand for legacy products, the Company continues to reduce its commercial focus on these services and accelerating the replacement of copper with fiber. Commercial and financial efforts are focus to accelerate the FTTH project, maximizing value creation for the Company.

B2B

Table 4 – Net Revenues and RGUs of the B2B segment (Continued Operations)

3021 3020 2021 YoY QoQ 2021 2020 YoY
B2B
Net Revenues [R\$ million] 869 958 882 $-9.3%$ $-1.5%$ 2.630 2.999 $-12.3%$
Oi Soluções [Corporate] 571 667 583 $-14.5%$ $-2.1%$ 1.741 2.041 $-14.7%$
ΙT 97 109 95 $-10.8%$ 2.4% 281 333 $-15.6%$
Data 275 323 283 $-14.8%$ $-2.6%$ 847 1,009 $-16.1%$
Other 198 235 205 $-15.8%$ $-3.3%$ 613 700 $-12.4%$
Small Enterprises 217 204 210 6.5% 3.4% 631 634 $-0.5%$
Fiber 53 19 36 174.2% 46.8% 121 43 178.8%
Other 164 184 173 $-11.1%$ $-5.6%$ 510 591 $-13.7%$
Wholesale Legacy 81 87 89 $-7.1%$ $-9.3%$ 258 324 $-20.2%$
Revenue Generating Units [RGU] - ['000] 3.475 3.626 3.503 $-4.2%$ $-0.8%$ 3.475 3.626 $-4.2%$
Fiber 344 147 286 134.8% 20.2% 344 147 134.8%
Copper Voice 2.884 3,121 2,943 $-7.6%$ $-2.0%$ 2,884 3,121 $-7.6%$
Copper Broadband 246 358 273 $-31.2%$ $-9.8%$ 246 358 $-31.2%$

Net revenues from continued operations in the B2B segment totaled R\$ 869 million in 3Q21, down 9.3% over 3Q20 and 1.5% lower than in 2Q21.

The Company closed 3Q21 with 3,475 thousand RGUs in the segment (-4.2% y.o.y. and -0.8% q.o.q.).

Oi Soluções (Corporate)

After the launch of the new brand "Oi Soluções", Oi positioned itself as an integrator and a provider of digital solutions for Telecommunications and IT (Information Technology) with customized and consulting services, offering a comprehensive portfolio of ICT (Information and Communication Technology) solutions.

Segment revenues are still impacted by the instability of the brazlian economic scenario, and the restrictions imposed by the COVID-19 pandemic. Data and Copper legacy revenues once again suffered contracts renegotiations with companies and governments who requested price reductions. IT revenues, which are the Company's focus for the segment's turnaround, showed sequential growth, but still timid, as the players of this market are still waiting for solid signs of an economic recovery to return to invest in telecom projects.

Net revenues from continued operations in the Oi Soluções segment totaled R\$ 571 million in 3Q21, down 14.5% over 3Q20 and 2.1% lower than in 2Q21. IT revenues from continued operations totaled R\$ 97 million in 3Q21 (- 10.8% y.o.y. and +2.4% q.o.q.). Data revenues totaled R\$ 275 million in the quarter (-14.8% y.o.y. and -2.6% q.o.q.). Legacy copper revenues totaled R\$ 198 million, maintaining the downward trend, down 15.8% y.o.y. and 3.3% q.o.q.

Small Enterprises

Net revenues from continued operations in the Small Enterprises segment totaled R\$ 217 million in 3Q21, up 6.5% over 3Q20 and 3.4% higher than in 2Q21. The increase fiber penetration was the main driver for the revenue growth in the Small Enterprises segment.

3Q14 Earnings Release The Company's strategy remais to maintain focus on extending penetration of fiber services as a network solution for small businesses. Oi continues to market regional offerings and intensify its sales initiatives together with FTTH and partnerships to monetize the segment.

According to the Strategic Plan for the next three years, the Company will focus on more simplified and attractive offers and services with higher speeds, therefore leveraging ARPU. Oi expects this business model will undergo major transformation due to greater digitization and analytics. In addition, OI is working on building a partnership ecosystem to offer services dedicated to the retail and small enterprises segments, such as digital marketing, online sales, security, vertical solutions, Oi Expert, and many other products.

Wholesale Legacy

The Wholesale segment is already in the transition phase of the structural separation process. As a result, the portion of its revenue that will integrate the V.tal in the future is allocated to the result of discontinued operations. Net revenues from continued operations in the Wholesale segment, which refers to revenues from copper infrastructure that will remain at Nova Oi, totaled R\$ 81 million in 3Q21 (-7.1% y.o.y. and -9.3% q.o.q.). This decline is related to the migration of customers to speeds faster than those regulated by ANATEL.

Additional Information (Discontinued Operations)

Since the last quarter of 2020, the Company started to disclose the UPIs provided in the Amendment to the JRP as discontinued operations, as they represent assets available for sale. Accordingly, in the previous sections, in terms of revenue, we sought to provide more details about the continued portion of the Company's business (Nova Oi). However, in order to facilitate the analysis of the market, in this section we are providing as supplementary information an overview of the Personal Mobility segment, which has now been included in the total revenue from discontinued operations.

Personal Mobility

The Company accumulated R\$ 1,568 million in net revenue from the Personal Mobility segment in 3Q21, down 5.2% over 3Q20. In the sequential comparison, this segment's net revenue increased 3.9%. The acceleration of customer migration from prepaid to postpaid, which has more profitable ARPU, contributed to this growth.

In postpaid, the Company increased its customer base to 13,111 thousand, an annual growth of 32.4% and 1.6% higher than the previous quarter. Postpaid revenue grew both in the sequential comparison (+5.1%), as well as in relation to 3Q20 (+4.7%).

Customer revenues (which exclude interconnection and handsets) from the Personal Mobility segment totaled R\$ 1,501 million in the quarter (-4.2% y.o.y. and +4.2% q.o.q.).

Network usage revenues totaled R\$ 54 million in 3Q21 (-6.5% y.o.y. and -4.7% q.o.q.).

The Company closed 3Q21 with 37,794 thousand RGUs in Personal Mobility, up 12.0% over 3Q20, or 4,056 thousand net additions, of which 3,212 thousand were addition in the postpaid segment and 844 thousand were additions in the prepaid segment. In the sequential comparison, the number of additions increased 1.3%, with a 1.1% growth in prepaid and a 1.6% growth in postpaid.

Oi's mobile customer base (Personal Mobility + B2B) totaled 40,702 thousand RGUs. 2,908 thousand of which in the B2B segment.

3Q14 Earnings Release Operating Costs and Expenses

Table 5 – Breakdown of Routine Operating Costs and Expenses

R\$ million 3021 3020 2021 YoY QoQ 2021 2020 YoY
Routine Operating Costs and Expenses
Brazil 3.020 3.212 3.063 $-6.0%$ $-1.4%$ 9.349 9.455 $-1.1%$
Personnel 553 602 530 $-8.1%$ 4.4% 1,663 1,734 $-4.1%$
Interconnection 95 113 97 $-16.3%$ $-2.3%$ 288 343 $-16.1%$
Third-Party Services 1.281 1,340 1,299 $-4.4%$ $-1.4%$ 3,906 4,072 $-4.1%$
Network Maintenance Service 187 216 200 $-13.7%$ $-6.9%$ 593 669 $-11.4%$
Handset Costs/Other [COGS] 19 28 16 $-32.9%$ 17.1% 51 61 $-15.9%$
Marketing 95 94 137 2.0% $-30.5%$ 334 230 45.1%
Rent and Insurance 638 609 662 4.8% $-3.7%$ 1,948 1.762 10.6%
Provision for Contingencies 32 65 31 $-50.0%$ 4.5% 111 131 $-15.2%$
Provision for Bad Debt 72 67 58 6.9% 23.7% 200 333 $-39.8%$
Taxes and Other Expenses [Revenues] 48 78 32 $-38.1%$ 50.3% 254 120 111.8%
International Operations 40 32 42 25.3% $-4.0%$ 130 189 $-31.4%$
Routine OPEX 3,060 3.244 3.104 $-5.6%$ $-1.4%$ 9,479 9.645 $-1.7%$

Consolidated operating costs and expenses, including international operations, totaled R\$ 3,060 million in 3Q21 (-5.6% y.o.y. and -1.4% q.o.q.).

Routine Opex from Brazilian operations amounted to R\$ 3,020 million in 3Q21 (-1.4% q.o.q and -6.0% y.o.y.).

As part of its transformation strategic plan, Oi continues to work on fronts related to cost reductions, simplification of operations, efficiency and digital transformation, preparing the Company to be lighter, more agile and focused on the customer's experience after this operational transition phase.

All of these initiatives were reflected in cost efficiency in the main lines that affect the Company's operation, such as Third Party Services and Network Maintenance Services, for example. On the other hand, this reduction was offset by cost increases related to efforts to commercial expansion (Marketing lines), especially in Fiber and Postpaid, in addition to seasonal inflation and FX variations on rental contracts, particularly in infrastructure for Rent and Insurance.

Personnel

Personnel expenses totaled R\$ 553 million in 3Q21 (-8.1% y.o.y. and +4.4% q.o.q.). The main reason for the lower results in relation to the previous quarter was the cost of social charges related to the restructuring process, while the improvement in annual results was due to a reduction in provisions for the payment of variable remuneration related to operational, financial and quality goals set for 2021.

Interconnection

Interconnection costs in Brazilian operations amounted to R\$ 95 million in 3Q21 (-16.3% y.o.y. and stable compared to 2Q21). In the annual comparison, there was a reduction in costs with international roaming, in addition to a drop in traffic for fixed and mobile networks.

Third-Party Services

3Q14 Earnings Release Costs and expenses related to third-party services in Brazilian operations totaled R\$ 1,281 million in 3Q21 (-4.4% y.o.y. and -1.4% q.o.q.). The Company remains focused on cost reduction initiatives through automation and digitization, with a direct impact on the Customer Relations and Billing lines, as well as energy efficiency initiatives through the renewable energy matrix. In addition, contract renegotiations contributed to reducing these costs and expenses both year on year and quarter on quarter.

Network Maintenance Services

Network maintenance service costs and expenses totaled R\$ 187 million in 3Q21 (-13.7% y.o.y. and -6.9% q.o.q.). This reduction is mainly a result of the following factors: (i) our continuous efforts to increase efficiency in field operations, as well as process and customer service digitization. The growing use of the virtual technical troubleshooting application is a great example of cost reduction in this line: (ii) growth and expansion of the Fiber network, replacing the legacy network, which is older and deteriorated, and requires more repairs; and (iii) contractual renegotiations with certain suppliers, which allowed us to reduce maintenance costs.

Handset Costs/Other (COGS)

Handset costs in Brazilian operations totaled R\$ 19 million in the second quarter (-32.9% y.o.y. and +17.1% q.o.q.). The drop in the annual comparison is explained by the increase in handset sales volumes in the previous year with the reopening of stores in 3Q20, when restrictions imposed by the first COVID-19 wave were reduced.

Marketing

Marketing expenses totaled R\$ 95 million in 3Q21, increasing 2% over the same period in the previous year, which the Company resumed its advertising campaigns, which had been suspended or postponed since 2Q20 because of the pandemic. These expenses were 30.5% lower in the sequential comparison, mainly due to the early Mother's Day campaigns in the mobile segment and Fiber campaigns during 2Q21.

Rent and Insurance

Rent and insurance expenses in Brazilian operations totaled R\$ 638 million in 3Q21 (+4.8% y.o.y. and -3.7% q.o.q.). This upturn in the annual comparison was mainly due to contractual adjustments by the IGP-M index in tower rental fees, as well as new expenses with tower rentals and data centers after the sale of two UPIs. In addition to the aforementioned reasons, the increase was also due to the rental capacity of EILD and FX variation on foreing currency contracts had a negative impact on rent expenses during this quarter.

Provision for Contingencies

The provision for contingencies in Brazilian operations totaled R\$ 32 million in the quarter (-50.0% y.o.y. and in line with the previous quarter). The drop was due to the increase in reversals for provisions, mainly for labor contingencies.

Provision for Bad Debt

3Q14 Earnings Release The provision for bad debt totaled R\$ 72 million in 3Q21 (+6.9% y.o.y. and +23.7% q.o.q.). The changes in the annual and quarterly provisions were mainly in the retail segment, due to impacts in defaults observed due to the worsening of the country's macroeconomic scenario.

EBITDA

Table 6 – EBITDA and EBITDA Margin

3021 3020 2021 YoY QoQ 2021 2020 YoY
01 S.A.
Routine EBITDA [R\$ million] 1,460 1.462 1.284 $-0.2%$ 13.7% 3.883 4.354 $-10.8%$
Brazil 1,443 1.437 1,271 0.5% 13.6% 3,843 4,382 $-12.3%$
International Operations 17 26 13 35.6% $-24.8%$ 41 $-28$ 244.1%
Routine EBITDA Margin [%] 32.3% 31.1% 29.3% 1.2 p.p. 3.0 p.p. 29.1% 31.1% $-2.0 p.p.$
Brazil 32.3% 30.9% 29.3% 1.4 p.p. 3.0 p.p. 29.1% 31.7% $-2.5 p.p.$
International Operations 29.3% 44.6% 24.2% $-15.4 p.p.$ 5.1 p.p. 24.0% $-17.7%$ 41.6 p.p.
Non-routine Items (R\$ million) $-62$ 22 $-13$ n.m. n.m. 1,153 389 n.m.
EBITDA [R\$ million] 1.398 1.485 1,271 $-5.9%$ 10.0% 5,037 4,743 6.2%
Brazil 1.381 1.459 1.258 $-5.4%$ 9.8% 4.996 4,490 11.3%
International Operations 17 26 13 $-35.6%$ 24.8% 41 253 $-83.8%$
EBITDA Margin [%] 30.9% 31.6% 29.0% $-0.6 p.p.$ 2.0 p.p. 37.7% 33.9% 3.8 p.p.

Consolidated routine EBITDA totaled R\$ 1,460 million in 3Q21, in line with 3Q20 and up 13.7% over 2Q21.

Routine EBITDA from Brazilian operations totaled R\$ 1,443 million in 3Q21 (+0.5% y.o.y. and +13.6% q.o.q.). Routine EBITDA margin from Brazilian operations was 32.3%, increasing 1.4 p.p. over 3Q20 and 3.0 p.p. lower over 2Q21. The recovery in operating results and margin expansion were mainly the result of the strong and continuous growth in fiber revenues, the execution of the strict control and cost efficiency plan, in addition to the recovery in revenues for the personal mobility segment, which is currently part of the revenues from discontinued operations.

Routine EBITDA from international operations (Africa and East Timor) came to R\$ 17 million in 3Q21, versus R\$ 26 million in 3Q20 and R\$ 13 million in 2Q21.

Non-routine items in 3Q21 totaled R\$ 62 million and refer mainly to gains from the sale of assets and organizational restructuring.

Oi 3Q21 EARNINGS RELEASE

Capex

3Q14 Earnings Release Table 7 – Capex

R\$ million 3021 3020 2021 YoY QoQ 2021 2020 YoY
Capex
Brazil 1.812 2.005 1,883 $-9.6%$ $-3.8%$ 5.555 5.536 0.3%
Fiber [1] 1.302 1,390 1,318 $-6.3%$ $-1.2%$ 3,946 3.584 10.1%
Copper 149 200 207 $-25.5%$ $-28.0%$ 529 670 $-21.0%$
DTH 12 17 12 $-29.2%$ $-1.9%$ 35 52 $-31.2%$
Mobile 185 257 203 $-27.9%$ $-8.7%$ 574 801 $-28.3%$
B 2 B 164 141 144 16.5% 14.2% 470 429 9.4%
International Operations 13 13 13 $-3.9%$ 0.0% 29 40 $-25.8%$
Total 1.825 2,018 1,896 $-9.6%$ $-3.8%$ 5.584 5.576 0.2%

(1) Includes Fiber + Wholesale.

The Company's consolidated Capex, including international operations, totaled R\$ 1,825 million in 3Q21 (-9.6% y.o.y. and -3.8% q.o.q.). Capex in Brazilian operations amounted to R\$ 1,812 million in 3Q21 (-9.6% y.o.y. and - 3.8% q.o.q.). In the year, investments totaled R\$ 5,555 million in the 9 months of 2021, practically in line with the same period in 2020. As a result, it is possible to observe that the reduction in the quarter was mainly due to the effect of the scheduling of investments, previously accelerated in the 1st semester.

The Company maintains its focus on its transformation plan in order to continue the expansion of the FTTH network in the country, bringing high-speed broadband to the customers' homes. Investments in Fiber totaled R\$ 1,302 million, which representes 72% of the total Capex for the quarter. Fiber investments in the last quarters has already shown results above expectations, being directly responsible for the accelerated operational turnaround process that we are seeing in the residential segment.

Operational Cash Flow (Routine EBITDA – Capex)

Table 8 - Operational Cash Flow

R\$ million 3021 3020 2021 YoY QoQ 2021 2020 YoY
01 S.A.
Routine EBITDA 1,460 1,462 .284 $-0.2%$ 13.7% 3.883 4.354 $-10.8%$
Capex 1,825 2,018 1,896 $-9.6%$ $-3.8%$ 5.584 5,576 0.2%
Routine Operational Cash Flow [EBITDA -
Capex]
$-365$ $-555$ $-612$ $-34.3%$ $-40.4%$ $-1.701$ $-1.222$ 39.2%

Table 9 - Operational Cash Flow from Brazilian Operations

R\$ million 3021 3020 2021 YoY QoQ 2021 2020 YoY
01 S.A.
Routine EBITDA 1.443 1.437 1.271 0.5% 13.6% 3.843 4.382 $-12.3%$
Capex 1.812 2.005 .883 $-9.6%$ $-3.8%$ 5.555 5.536 0.3%
Routine Operational Cash Flow [EBITDA -
Capex)
$-369$ $-568$ $-613$ $-35.1%$ $-39.8%$ $-1.712$ $-1.154$ 48.4%

3Q14 Earnings Release Consolidated routine operational cash flow (routine EBITDA minus Capex) was negative by R\$ 365 million in 3Q21, while routine operational cash flow from Brazilian operations was negative by R\$ 369 million. This result is on schedule and reflects the continuity of the FTTH expansion project, which requires heavy investments to ensure the implementation of the Company's transformation plan.

Depreciation/Amortization

Table 10 – Depreciation and Amortization

R\$ million 3021 3020 2021 YoY QoQ 2021 2020 YoY
Depreciation and Amortization
Total 1.087 1.740 1.015 $-37.5%$ 7.1% 3.275 5.176 $-36.7%$

Depreciation and amortization expenses totaled R\$ 1,087 million in 3Q21 (-37.5% y.o.y. and +7.1% q.o.q.). The decline in the annual comparison was basically due to the cessation of depreciation and amortization of assets classified as held for sale in December 2020, as required by IFRS standards.

Financial Results

Table 11 – Financial Result (Oi S.A. Consolidated)

R\$ million 3021 3020 2021 2021 2020
Oi S.A. Consolidated
Net Interest (on fin. investments and loans and financing) $-809$ -484 $-545$ $-1.919$ $-1.510$
Amortization of fair value adjustment $-483$ $-357$ 58 $-901$ $-1.299$
Net FX Result (on fin. investments and loans and financing) $-1.224$ $-440$ 1.924 $-675$ $-3.766$
Other Financial Income / Expenses $-2.314$ $-1.045$ $-237$ $-4.080.$ $-5.353$
Net Financial Income [Expenses] $-4.830$ $-2.325$ 1.199 $-7.576$ $-11.928$

Oi S.A. recorded a consolidated net financial expense of R\$ 4,830 million in 3Q21, versus a net financial income of R\$ 1,199 million in 2Q21 and expense of R\$ 2,325 million in 3Q20. The reversal of the financial income in 3Q21 was mainly due to the negative impact of the depreciation of the real in 3Q21, versus the appreciation of the real in 2Q21. The "Other Financial Income/Expenses" line was impacted by the FX depreciation on onerous liabilities (contracts for data transmission via submarine cables and satellites), in addition to the monetary variation on contingencies. The "Net FX Result" line came in as a financial expense in 3Q21 due to the 8.74% depreciation of the real against the U.S. dollar in the period, compared to a 12.20% appreciation in the previous quarter. In turn, the "Net Interest" line rose due to disbursements made in the quarter, higher interest rates on debts linked to foreign currency due to the weaker Real, as well as increases in CDI and IPCA rates in the period.

In the annual comparison, consolidated net financial expenses increased due to the 8.74% depreciation of the real against the U.S. dollar in 3Q21 compared to a depreciation of 3.01% in 3Q20, resulting in higher financial expenses under the "Other Financial Income/Expenses" and "Net FX Result" lines. Finally, the "Net Interest" line also increased in the sequential and annual comparison periods, mainly due to disbursements during the period arising from higher interest accrued on debt in foreign currency and the increase in the CDI rate.

Net Earnings (Loss)

3Q14 Earnings Release Table 12 – Net Earnings (Loss) (Oi S.A. Consolidated)

R\$ million 3021 3020 2021 YoY QoQ 2021 2020 YoY
Net Earnings [Loss]
Earnings before interest and taxes [EBIT] 310 $-255$ 256 n.m. n.m. 1.762 $-433$ $-507.0%$
Financial Results $-4.830$ $-2.325$ 1,199 n.m. $-502.9%$ $-7.576$ $-11.928$ n.m.
Income Tax and Social Contribution $-292$ $-315$ n.m. n.m. -900 34 n.m.
Consolidated Net Income [Loss] $-4.811$ $-2.580$ 1,139 86.5% $-522.4%$ $-6.714$ $-12.327$ n.m.
attributable to owners of the Company $-4.813$ $-2.638$ 1.139 82.4% $-522.5%$ $-6.711$ $-12.328$ n.m.
attributable to non-controlling interests 59 0 n.m. 349.1% -3 n.m.

The Company's operating results before the financial result and taxes (EBIT) was R\$ 310 million, versus a negative result of R\$ 255 million in 3Q20 and a positive result of R\$ 256 million in 2Q21. In the quarter, the Company recorded a negative result of R\$ 4,830 million and an expense of R\$ 292 million in the Income Tax and Social Contribution line, resulting in a consolidated net loss of R\$ 4,811 million.

Debt and Liquidity

Table 13 – Debt

R\$ Million Sep/21 Sep/20 Jun/21 % Gross Debt
Debt
Short Term 2,960 195 6,401 8.7%
Long Term 31.072 26,734 22.715 91.3%
Total Debt 34,031 26,929 29,116 100.0%
Local Currency Exposure 14.884 9,300 12,418 43.7%
Foreign Currency Exposure 19,164 17,628 16,669 56.3%
Swaps $-17$ 0 29 0.0%
[-] Cash $-4.132$ $-5.686$ $-3.421$ $-12.1%$
$\left[-\right]$ Net Debt 29,899 21.243 25,695 87.9%

Oi S.A. ended with consolidated gross debt of R\$ 34,031 million in 3Q21, increasing by R\$ 4,915 million, or 16.9%, in relation to 2Q21. Compared to 3Q20, debt increased by 26.4%, or R\$ 7,103 million. The increase in the sequential comparison was due to the 8.74% depreciation of the real against the U.S. dollar in 3Q21 and the accrual of interest and amortization on fair value adjustment. As well for the disbursements made in the period, for the issue of the 2 nd Private Debenture, in the amount of R\$ 2.0 billion, and the Senior Bond, in the amount of US\$ 880 million, both at Oi Móvel. The debenture issue was provided in the Judicial Reorganization Plan and serves as a bridge loan, which must be prepaid upon the conclusion of the sale of UPI Móvel. A large portion from the proceeds of the Senior Bond were used to prepay the 1st Private Debenture Issue of Oi Móvel, which matured in January 2022. For this instrument, Oi Móvel must launch a repurchase offer after the conclusion of the sale of UPI Móvel, and each bondholder may adhere to the offer at their sole discretion. In 3Q21, the Company amortized R\$ 4,245 million, which includes the prepayment of the 1st Private Debenture Issue previously mentioned and interest on the Qualified Bond. The increase in indebtedness year on year is

Oi 3Q21 EARNINGS RELEASE

3Q14 Earnings Release mainly related to disbursements made in the period. In addition to the debts detailed above, there was the issue of InfraCo's private debenture in the amount of R\$2.5 billion, which should be prepaid in cash-in from the proceeds from the sale of control of this company.

At the end of 3Q21, debt in foreign currency accounted for 53.5% of fair value debt, with a consolidated average duration of approximately 8 years in the quarter. The Company closed 3Q21 with a consolidated cash position of R\$ 4,132 million, 20.8% higher than in 2Q21 and 27.3% lower than in 3Q20. As a result, net debt totaled R\$ 29,899 million in 3Q21, 16.4% higher than in 2Q21, mainly due to higher gross debt in the period. The increase in the cash position in the quarter was mainly due to the disbursements already mentioned, partially offset by the maintenance of the Capex level, in line with the Company's strategic plan, half-yearly interest on the Qualified Bond and the prepayment of the 1st debenture issued by Oi Móvel in January 2020.

Table 14 – Gross Debt Breakdown

Gross Debt Breakdown - 3021 Face Value Fair Value
Adjustment
Fair Value
BNDES 4.496 4,496
Local Banks 9,553 [3, 937] 5,616
ECAs 9.363 [4,938] 4.425
Qualified Bonds 9.156 (698) 8,458
Facility "Non Qualified" 543 [145] 398
General Offering 6,034 [4, 921] 1,113
V.Tal Convertible Deb. 2.726 ٠ 2,726
Mobile Bridge Loan 2.069 2.069
Bonds 2026 4.904 4.904
Other [174] [174]
Total Gross Debt 48,671 [14, 639] 34,031

Table 15 – Cash Position (Brazilian Operations)

2021 Cash Position 3,421
Routine EBITDA 1.443
IFRS16 $-539$
Capex $-1.812$
Working capital $-459$
Onerous liability $-305$
Judicial Deposits + Taxes 75
Bond 2026 4.465
Mobile Bridge Loan 2,000
Oi Móbile Debenture $-3.768$
Financial operations $-25$
Payments to Creditors JR -435
Non Core 72
3021 Cash Position 4.132

Additional Information

3Q14 Earnings Release Table 16 – Income Statement (Oi S.A. Consolidated)

R\$ million 3021 3020 2021 2021 2020
Net Operating Revenues 4.520 4.706 4.389 13,362 13,998
Operating Costs and Expenses $-3,123$ $-3.221$ $-3,118$ $-8,326$ $-9.256$
Personnel $-564$ $-615$ $-544$ $-1,700$ $-1,771$
Interconnection $-96$ $-115$ $-98$ $-291$ $-346$
Third-Party Services $-1.294$ $-1.357$ $-1.314$ $-3.948$ $-4.120$
Network Maintenance Service $-187$ $-217$ $-201$ $-594$ $-670$
Handset Costs/Other [COGS] $-21$ $-33$ $-19$ $-60$ $-73$
Marketing $-96$ $-94$ $-138$ $-337$ -232
Rent and Insurance $-645$ $-613$ $-668$ $-1.965$ $-1,775$
Provision for Contingencies $-57$ $-65$ $-31$ $-136$ $-128$
Provision for Bad Debt $-73$ $-67$ $-58$ $-202$ $-333$
Taxes and Other Revenues [Expenses] $-90$ $-45$ $-47$ 905 194
EBITDA 1.398 1.485 1.271 5.037 4.743
Margin % 30.9% 31.6% 29.0% 37.7% 33.9%
Depreciation and Amortization $-1.087$ $-1,740$ $-1.015$ $-3.275$ $-5.176$
EBIT 310 $-255$ 256 1,762 $-433$
Financial Expenses $-4,817$ $-2,402$ 1.159 $-7,788$ $-12,705$
Financial Income $-12$ 77 40 213 777
Net Earnings [Loss] Before Tax and Social Contribution $-4.520$ $-2.580$ 1.454 $-5.814$ $-12.361$
Income Tax and Social Contribution $-292$ 1 $-315$ $-900$ 34
Consolidated Net Earnings [Loss] $-4.811$ $-2.580$ 1.139 $-6.714$ $-12.327$
Margin % $-106.4%$ $-54.8%$ 26.0% $-50.2%$ $-88.1%$
Profit [Loss] attributed to the controlling shareholders $-4.813$ $-2,638$ 1,139 $-6,711$ $-12,328$
Profit [Loss] attributed to the non-controlling shareholders $\mathbf{1}$ 59 0 $-3$ 1

Table 17 – Balance Sheet (Oi S.A. Consolidated)

3Q14 Earnings Release
TOTAL LIABILITIES 75,529 74.894 72,664
Current 15,507 18,876 12.136
Suppliers 4.655 5.111 4.684
Leases 1,988 1.941 1,671
Loans and Financing 2.976 6,372 195
Credit Assignment - Sistel 197 197 197
Financial Instruments 4 37 0
Payroll and Related Accruals 727 709 942
Provisions 873 546 667
Payable Taxes 11 11 16
Other Taxes 1.904 1.829 1.511
Dividends Payable 21 20 6
Liabilities associated to held-for-sale assets 30 30 159
Authorizations and Concessions Payable 58 54 78
Other Accounts Payable 2.063 2.020 2.011
Non-Current Liabilities 58.944 50.142 54.526
Suppliers 3.607 3.453 3.943
Leases 8.243 8.081 7.017
Loans and Financing 31,072 22,715 26,734
Credit Assignment - Sistel 33 82 230
Payable and Deferred Taxes 878 588 0
Other Taxes 1.320 1.318 1.375
Contingency Provisions 4.519 4.904 4.542
Pension Fund Provision 779 752 675
Other Accounts Payable 8,493 8.248 10,011
Shareholders' Equity 1.079 5.876 6.003

Table 18 – Income Statement Reconciliation (Oi S.A. – Continued Operations)

3Q14 Earnings Release For accounting purposes, the UPIs set forth in the Amendment to the Judicial Reorganization Plan (Mobile Asset UPI, InfraCo UPI, TVCo UPI and Data Center UPI) are classified as discontinued operations, as they represent assets available for sale. Accordingly, following accounting rules, the Financial Statements presented in the Quarterly Information (ITR) refer only to the Company's continued operations.

To facilitate the analysis of the evolution of the Company's results, in line with the information usually disclosed in previous years, the table below presents a restatement of the consolidated information, which comprises the sum of the results from continued and discontinued operations. For comparison purposes, this Press Release uses the consolidated information in its analysis. For more information, please refer to note 30 of the Quarterly Information (ITR).

It is worth noting that the result of continued operations considers the businesses that will be sold not to be part of the result of the operations on the reporting dates, as it segregates the result of the UPIs that will be sold. This should not be used as an approximation of the Company's results after the completion of the sale of the UPIs. The statement is an accounting document and does not consider all the changes that will happen in the Company's operation and business during its ongoing transformation process.

R\$ million 3021
Consolidated Discontinued
Operations
Continued
Operations
Net Operating Revenues 4.520 2.277 2.244
Operating Costs and Expenses $-3.123$ $-1.346$ $-1.777$
Personnel $-564$ $-106$ $-458$
Interconnection $-96$ $-59$ $-37$
Third-Party Services $-1.294$ $-649$ $-645$
Network Maintenance Service $-187$ $-80$ $-108$
Handset Costs/Other [COGS] $-21$ $-19$ -3.
Marketing $-96$ $-15$ $-81$
Rent and Insurance $-645$ $-327$ $-318$
Provision for Contingencies $-32$ 1. $-33$
Provision for Bad Debt $-73$ $-60$ $-13$
Taxes and Other Revenues [Expenses] $-114$ $-32$ -83
EBITDA 1.398 931 467
Margin % 30.9% 40.9% 20.8%
Depreciation and Amortization $-1.087$ 0 $-1.087$
EBIT 310 931 $-621$
Financial Income $-12$ 22 $-35$
Financial Expenses $-4.817$ $-597$ $-4.221$
Net Earnings [Loss] Before Tax and Social Contribution $-4,520$ 357 $-4,876$
Income Tax and Social Contribution $-292$ $-291$ $-1$
Consolidated Net Earnings [Loss] $-4.811$ 66 $-4.878$

Subsequent Events

  • 3Q14 Earnings Release On October 1, 2021, the Company disclosed a Material Fact to its shareholders and the market in general announcing it signed an Investment Agreement and Other Covenants with the purpose of selling shares representing the control of SPE InfraCo to the Investor, whose winning proposal in the competitive procurement process was ratified by the Judge of the 7th Corporate Court of the Capital of the State of Rio de Janeiro, in a hearing held on July 7, 2020, under the terms of the Amendment to the Judicial Reorganization Plan approved by the creditors at the Creditors' General Meeting and ratified by the Judge of the 7th Corporate Court of the Capital of the State of Rio de Janeiro on October 5, 2020.
  • On October 1, 2021, the Company disclosed a Material Fact to its shareholders and the market in general announcing that its Board of Directors, in a meeting held on September 30, 2021, approved the Company's intention to: (i) delist its American Depositary Receipts (ADRs), each representing five (5) common shares issued by the Company (Common ADRs), from the New York Stock Exchange (NYSE) while maintaining a Level 1 ADR program for its Common ADRs to trade over-the-counter in the United States together with its Preferred ADRs, which currently trade over-the-counter; and (ii) once the Company meets the relevant criteria, terminate its registration with the U.S. Securities and Exchange Commission (SEC).
  • On October 18, 2021, the Company disclosed a Material Fact to its shareholders and the market in general announcing that it gained awareness that the General Superintendence of the Administrative Council for Economic Defense (CADE) published, on this date, Order SG 1538/2021 approving the partial sale of UPI InfraCo without restrictions.
  • On October 28, 2021, the Company disclosed a Material Fact to its shareholders and the market in general announcing that, effective on this date, the Company had voluntarily delisted its American Depositary Receipts (Common ADRs) from the NYSE and the Common ADRs began to trade over-the-counter in the United States under the ticker symbol "OIBZQ."
  • On November 4, 2021, the Company disclosed its shareholders and the market in general that, on this date, the certificate of the final and unappealable decision by the Administrative Council for Economic Defense (Conselho Administrativo de Defesa Econômica – CADE) that approved without restrictions the sale by the Company and Oi Móvel S.A - In Judicial Reorganization to the Globenet Cabos Submarinos S.A of shares representing the control of the Brasil Telecom Comunicação Multimídia S.A ("SPE InfraCo"), pursuant to Concentration Act no. 08700.005071/2021.

3Q14 Earnings Release CVM INSTRUCTION 358, ARTICLE 12: Direct or indirect controlling shareholders and shareholders who elect members of the Board of Directors or the Fiscal Council, and any other individual or legal entity, or group of persons, acting as a group or representing the same interests, that attains a direct or indirect interest representing five percent (5%) or more of a type or class of shares of the capital of a publicly held company, must notify the Brazilian Securities and Exchange Commission (CVM) and the Company of the fact, in accordance with the above article.

Oi recommends that its shareholders comply with the terms of article 12 of CVM Instruction 358, but it takes no responsibility for the disclosure or otherwise of acquisitions or disposals by third parties of interests corresponding to 5% or more of any type or class of its shares, or of rights over those shares or other securities that it has issued.

Table 19 – Shares of the Company's Capital Stock

Total 6.598.224.091 645.831.854 5,951,639,725
Preferred 157.727.241 1,811,755 155,915,485
Common 6.440.496.850 644,020,099 5.795.724.240
Capital Treasury Free-Float 1

Shareholding position as of September 30, 2021.

(1) The outstanding shares do not consider treasury shares of the shares held by the Board of Directors and by the Executive Board.

Please note

The main tables in this Earnings Release will be available in Excel format in the "Financial Information/Quarterly Reports" section of the Company's website (www.oi.com.br/ri).

Definitions of the terms used in the Earnings Release are available in the Glossary section of the Company's website: https://ri.oi.com.br/glossario/

DISCLAIMER

Rio de Janeiro - November 10, 2021. This report includes consolidated financial and operating information for Oi S.A. - Under Judicial Reorganization ("Oi S.A." or "Oi" or "Company") and its direct and indirect subsidiaries as of March 31, 2020. In compliance with CVM instructions, the information is presented in accordance with International Financial Reporting Standards (IFRS). Due to the seasonality of the telecom sector in its quarterly results, the Company will focus on comparing its financial results with the same period of the previous year.

This report contains projections and/or estimates of future events. The projections contained herein were compiled with due care, taking into account the current situation, based on work in progress and the corresponding estimates. The use of terms such as "projects", "estimates", "anticipates", "expects", "plans", "hopes" and so on is intended to indicate possible trends and forward-looking statements, which, clearly, involve uncertainty and risk, so that future results may differ from current expectations. These statements are based on various assumptions and factors, including economic, market, industry conditions, and operational factors. Any changes to these assumptions or factors may lead to practical results that differ from current expectations. Excessive reliance should not be placed on these statements.

Forward-looking statements relate only to the date on which they are made, and the Company is not obliged to update them as new information or future developments arise. Oi takes no responsibility for transactions carried out or investment decisions taken on the basis of these projections or estimates. The financial information contained herein is unaudited and may therefore differ from the final results.

Oi – Investor Relations

Marcelo Ferreira +55 (21) 3131-1314 [email protected]

Talk to a Data Expert

Have a question? We'll get back to you promptly.