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    STNE
    Earnings call· Jun 2026(Q2 FY26)

    StoneCo Q2 FY26 earnings call STNE

    Aug 13, 2026 Source

    Executive summary

    StoneCo Q2 FY26 — TPV Reacceleration and Credit Portfolio Growth Amidst Macro Headwinds

    StoneCo delivered steady progress in Q2 FY26, with TPV reacceleration and significant growth in its banking and credit franchises. The company is focused on its 'bank for entrepreneurs' positioning, integrating offerings like Pagar.me to deepen client relationships. Despite a more challenging macro environment with higher interest rates and credit pressures, management remains committed to achieving the lower end of its full-year guidance, driven by operational discipline and strategic shifts in its credit portfolio.

    Highlights

    5
    • TPV growth accelerated to 4% annually, showing early traction from retention initiatives.

    • Retail deposits grew 22% year-over-year to BRL 10.8 billion.

    • Credit portfolio more than doubled year-over-year to BRL 3.8 billion.

    • Adjusted EPS grew 9% year-over-year, supported by share buybacks.

    • BRL 4.3 billion returned to shareholders in H1 FY26.

    Concerns

    5
    • Adjusted gross profit was broadly stable year-over-year at BRL 1.6 billion due to higher provision expenses.

    • Adjusted net income was down slightly on an annual basis.

    • Cost of risk remained high at 21.5%, with NPLs increasing across all indicators.

    • A BRL 200 million nonrecurring allowance for expected losses on a distressed issuer was recorded.

    • Higher-for-longer interest rates (Selic at 14% vs 12.5% assumed) create a BRL 300M+ headwind for FY26.

    Guidance & targets

    4
    CategoryTargetConfidence
    Adjusted Gross Profit
    BRL 6.6 billion to BRL 7 billion
    high materiality
    Medium
    Adjusted Basic EPS
    BRL 10.8 billion to BRL 11.4
    high materiality
    Medium
    Effective Tax Rate
    mid-teens
    medium materiality
    High
    Cost of Risk
    mid- to high teens
    high materiality
    Medium

    Operational metrics

    29
    Adjusted Gross Profit
    BRL 1.6 billionbroadly stable year-over-year
    Q2 FY26

    Higher revenues and lower financial expenses were offset by provision expenses from credit portfolio growth.

    Adjusted Basic EPS
    BRL 4.58
    H1 FY26

    Adjusted basic EPS for the first half of the year.

    Adjusted EPS Growth
    9%YoY
    Q2 FY26

    Adjusted EPS grew 9% year-over-year, supported by continued share buybacks.

    Revenue
    BRL 3.6 billion
    Q2 FY26

    Revenue grew, led by credit portfolio scaling.

    Active Client Base
    4.8 million
    Q2 FY26

    Total active merchants.

    ARPAC Growth
    grew
    Q2 FY26

    ARPAC grew mainly as credit gains penetration and weight in the client base.

    Retail Deposits
    BRL 10.8 billionup more than 20% year-over-year
    Q2 FY26

    Deposit franchise continues to build, engaging clients with account offerings.

    Credit Portfolio
    BRL 3.8 billion2x larger than 1 year ago
    Q2 FY26

    Credit portfolio growth driven mainly by working capital solutions.

    Government-backed Loans
    BRL 300 million
    Q2 FY26

    Government-backed loans, including FGI PEAC, disbursed since April, now part of the credit portfolio.

    Credit Cards Portfolio
    BRL 400 million
    Q2 FY26

    Credit card portfolio balance.

    Credit Revenues Growth
    14%
    Q2 FY26

    Credit revenues grew, including credit card interchange fees.

    Credit Yield
    flattish
    Q2 FY26

    Stability reflects entry of government-backed lines with lower rates and risk.

    Automated Debt Average Rate
    4%
    Q2 FY26

    Average rate for smaller tickets handled by the automated debt desk.

    Dedicated Desk Average Rate
    2.5%
    Q2 FY26

    Average rate for larger clients served by the dedicated desk.

    Provision Expenses
    BRL 188 million
    Q2 FY26

    Growth due to portfolio expansion, roll-forward effect of loans, and pressure on dedicated desks.

    Cost of Risk
    21.5%
    Q2 FY26

    Cost of risk remained high due to combined effects of NPLs.

    Coverage Ratio
    204%came down
    Q2 FY26

    Reduction due to mix shift towards better-rated clients and government-backed facilities, and mechanical seasoning of the book.

    Cost of Services (excluding provisions)
    broadly flatyear-over-year
    Q2 FY26

    Operational leverage from technology and workforce reduction.

    Net Financial Expenses
    flattish
    Q2 FY26

    Flattish due to growing client deposits.

    Funding Costs
    85%come down
    Q2 FY26

    Funding costs have decreased.

    Admin Expenses
    loweryear-over-year
    Q2 FY26

    Reduced personnel and third-party services expenses.

    Selling Expenses
    up modestly
    Q2 FY26

    Higher marketing investments partially offset by lower distribution channel expenses.

    Other Operating Expenses
    higheryear-over-year
    Q2 FY26

    Mainly reflecting a nonrecurring gain in the prior year and higher net provisions for POS, partially offset by lower share-based compensation.

    Effective Tax Rate
    16.4%
    Q2 FY26

    Slightly higher than the mid-teens implied in guidance.

    Capital Ratio
    26%
    Q2 FY26

    Normalizing after extraordinary dividend paid in May from Link sale proceeds.

    Capital Returned to Shareholders
    BRL 4.3 billion
    H1 FY26

    Total capital returned to shareholders during the first half of the year.

    Nonrecurring Allowance for Expected Losses
    BRL 200 million
    Q2 FY26

    Allowance for expected losses on issuers in distress, related to a liquidated credit card issuer.

    Selic Rate Impact
    BRL 200 million to BRL 250 millionper 100 bps
    FY26

    Pretax impact for every 100 basis points on Selic.

    Net Revenue from Transaction Activities
    declining 11%sequentially
    Q2 FY26

    Decline due to lower revenues from incentives received from card networks related to credit card issuer activities, which occurred in Q1 but not Q2.

    Industry KPIs

    5
    MetricValueDetails
    Funding cost85%% of CDI
    Capital returnsBRL 4.3 billionBRL
    Active consumers4.8 millionmerchants
    Payments volume gdv
    Net revenue yield take ratefalling

    Product announcements

    2
    ProductTypeDetails
    Pagar.me integration into Stone platformlaunch
    New Brand Positioning: Stone, the bank for entrepreneurslaunch

    Risks & headwinds

    5
    Higher-for-longer interest rates (Selic)FY26

    Selic at ~14% vs 12.5% assumed in guidance; BRL 300M+ pretax headwind for FY26.

    Mitigation: Focus on delivering towards the lower end of guidance ranges; disciplined execution.

    Tougher credit environment and NPLsOngoing

    Cost of risk at 21.5%; NPLs higher across all indicators; dedicated desk facing defaults on large tickets (e.g., BRL 11M-BRL 12M case).

    Mitigation: Shifting originations to lower-risk government-backed credit lines; minimizing maximum ticket sizes on dedicated desk; proactive price increases in H2 last year.

    Nonrecurring allowance for distressed issuerQ2 FY26 (provisioned)

    BRL 200 million provision for expected losses.

    Mitigation: Accounting prudence; expectation that card networks will ultimately settle the amounts based on Central Bank legislation and historical precedent; prepared for possible litigation.

    Churn challenges, especially in SMBsOngoing, expected to improve gradually

    Still weighing on overall performance, though initiatives are gaining traction.

    Mitigation: Simplifying offerings, aligning sales force incentives, improving client experience; extensive testing and careful calibration for SMBs due to their complexity.

    Take rate pressure from PIX and mix shiftOngoing

    Take rates in payments are falling due to PIX growth and other price moves.

    Mitigation: Managing client relationships holistically, bundling payments with credit to achieve healthy overall economics rather than focusing on product-specific take rates.

    What to watch in Q3 FY26

    5

    Cost of Risk Trend

    by year-end FY26
    Current21.5%
    Targethigh teens

    Why it matters

    Indicates the effectiveness of credit risk management and portfolio adjustments in a challenging macro environment.

    But the guidance still stands that cost of risk will trend down to that mid- to high teens in the medium term, probably ending the end of the year already at the high teens level.

    Q&A highlights

    5

    Can you provide color on the BRL 200M nonrecurring allowance for expected losses on issuers in distress? Also, with government-backed loans reaching BRL 300M, what are the expectations going forward and how does this impact credit book guidance?

    The BRL 200M provision is for a liquidated credit card issuer, made out of accounting prudence after 90+ days without collection. Management expects card networks to settle these amounts, citing Central Bank legislation and historical precedent. Government-backed loans do not change the overall credit book guidance for cost of risk to trend down to mid- to high teens by year-end, though short-term fluctuations may occur.

    We understand it is the responsibility of the network to ultimately settle these amounts, as Mateus just mentioned, as it's very clear on the Central Bank legislation, who bears the responsibility for the risk management. This is not the first time that an issuer goes bankrupt in Brazil. And historically, we have always collected 100% of these accounts receivables from the networks, precisely because of that chain of responsibility and trust that Mateus just mentioned, which is what creates value to the overall system.

    asked by Eric Ito · answered by Diego Salgado

    2 min read6 chapters

    Detailed Narrative

    01

    Strategic Brand Repositioning

    StoneCo launched a new brand positioning: 'Stone, the bank for entrepreneurs.' This is not a change in strategy but aims to close the perception gap, ensuring clients consider Stone for banking and credit from day one. This move is expected to naturally open doors for more cross-sell and deeper relationships across the ecosystem, leveraging the existing complete offering of payments, banking, and credit.

    02

    Pagar.me Integration and Digital Commerce

    A significant milestone was reached with the integration of Pagar.me, previously the digital commerce front, into the main Stone platform. This provides merchants with a unified view of online and physical operations within one account. The integration is expected to unlock more credit opportunities and cross-sell by consolidating sales data, enabling a better understanding of merchant businesses and capturing a larger share of the faster-growing digital transactions market.

    03

    Credit Portfolio Growth and Government Programs

    The credit portfolio reached BRL 3.8 billion, doubling year-over-year, driven by working capital solutions. Government-backed loans, including FGI PEAC, now account for BRL 300 million of the portfolio, with credit cards reaching BRL 400 million. These programs offer guarantees (e.g., 75% for PEAC) that reduce loss given default, allowing for more aggressive pricing and lower provisioning, expanding access to credit while controlling risk.

    04

    Credit Quality and Cost of Risk Dynamics

    Provision expenses hit BRL 188 million, a combination of portfolio expansion, roll-forward effects of older loans, and pressure on the dedicated desk due to bankruptcy filings. The cost of risk was 21.5%, and the coverage ratio decreased to 204%. Improvements in the automated desk are showing significant results with first payment defaults trending down, while the dedicated desk faces challenges with larger tickets, leading to a more conservative approach on ticket size and a shift towards government-backed lines.

    05

    Impact of Higher Interest Rates on Guidance

    While full-year guidance remains achievable, the backdrop is more challenging due to higher-for-longer interest rates. The Selic rate is currently around 14%, compared to the 12.5% assumed when guidance was set. Every 100 basis points increase in Selic carries a pretax impact of BRL 200 million to BRL 250 million, implying a BRL 300 million+ headwind for FY26. This leads management to focus on delivering towards the lower end of the previously provided guidance ranges.

    06

    Nonrecurring Provision for Distressed Issuer

    The company recorded a BRL 200 million nonrecurring allowance for expected losses related to a distressed credit card issuer that underwent liquidation. This provision was made out of accounting prudence, as over 90 days have passed since the last collection. Management expressed optimism for recovery, citing historical precedents where card networks ultimately settled such amounts, but acknowledged potential litigation and the need for careful balance sheet management.

    AI-generated summary of the company’s earnings call. Not investment advice.