Fertilizantes Heringer S A : Dados Econômico-Financeiros

Fertilizantes Heringer S.A. - under Court-supervised Reorganization

Quarterly Information (ITR) at June 30, 2021

and report on review of quarterly information

(A free translation of the original in Portuguese)

Report on review of quarterly information

To the Board of Directors and Stockholders

Fertilizantes Heringer S.A. - under

Court-supervised Reorganization

Introduction

We have reviewed the accompanying interim accounting information of Fertilizantes Heringer S.A. - under Court-supervised Reorganization ("Company"), included in the Quarterly Information Form (ITR) for the quarter ended June 30, 2021, comprising the balance sheet at that date and the statements of operations, comprehensive income (loss) for the quarter and six-months period then ended, and the statements of changes in equity and cash flows for the six month then ended, and a summary of significant accounting policies and other explanatory information.

Management is responsible for the preparation of the interim accounting information in accordance with the accounting standard CPC 21 (R1) - "Interim Financial Reporting", of the Brazilian Accounting Pronouncements Committee (CPC), and International Accounting Standard (IAS) 34 - "Interim Financial Reporting" issued by the International Accounting Standards Board (IASB), as well as the presentation of this information in accordance with the standards issued by the Brazilian Securities Commission (CVM), applicable to the preparation of the Quarterly Information (ITR). Our responsibility is to express a conclusion on this interim accounting information based on our review.

Scope of review

We conducted our review in accordance with Brazilian and International Standards on Reviews of Interim Financial Information (NBC TR 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity 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, 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 Brazilian and International 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 interim information

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim accounting information included in the quarterly information referred to above has not been

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PricewaterhouseCoopers, Rua José Pires Neto 314, 10o, Campinas, SP, Brasil, 13025-170, Caixa Postal 3136, T: +55 (19) 3794 5400, www.pwc.com.br

Fertilizantes Heringer S.A. - under

Court-supervised Reorganization

prepared, in all material respects, in accordance with CPC 21 (R1) and IAS 34 applicable to the preparation of the Quarterly Information, and presented in accordance with the standards issued by the CVM.

Emphasis of matter - Material uncertainty related to going concern

We draw attention to Note 1.2 to the interim accounting information included in the Quarterly Information Form (ITR), which describes that the interim accounting information was prepared under the going concern assumption, following the approval on December 3, 2019 of the Company's Court- -supervised Reorganization Plan, which, among other matters, authorized the restructuring of its debt at different terms and interest rates for each creditor class. As described in Note 1.1, the Plan is structured on the basis of a series of scenarios, reflecting the complexity and scope of the Company's businesses and its numerous operating and financial processes and procedures, all of which can affect management's assumptions. The Company's ability to continue as a going concern depends on the success of the Court- -supervised Reorganization Plan. This situation, along with the matters described in Note 1.2, including the uncertainties affecting the economic environment due to the COVID-19 pandemic, raise a significant doubt about the Company's ability to continue as a going concern. Our conclusion is not qualified in respect of this matter.

Other matters - Statement of value added

The Quarterly Information referred to above includes the statement of value added for the six-month period ended June 30, 2021. This statement is the responsibility of the Company's management and is presented as supplementary information for IAS 34 purposes. This statement has been submitted to the same review procedures applied in conjunction with the review of the Quarterly Information, aiming to conclude if it is reconciled with the interim accounting information and accounting records, as applicable, and if its form and content are in accordance with the criteria defined in Technical Pronouncement

CPC 09 - "Statement of Value Added". Based on our review, nothing has come to our attention that causes us to believe that this statement of value added has not been properly prepared, in all material respects, in accordance with the criteria defined in this accounting standard, and in a consistent manner in relation to the interim accounting information taken as a whole.

Campinas, August 2, 2021

PricewaterhouseCoopers

Auditores Independentes

CRC 2SP000160/O-5

Eduardo Dias Vendramini

Contador CRC 1SP220017/O-4

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(A free translation of the original in Portuguese)

Viana, August 02, 2021 - Fertilizantes Heringer (FHER3) - Under Court-supervised Reorganization -

announces today its results for the second quarter of 2021 - Conference on August 03, 2021

EBITDA in 2Q21 and 1H21 was much higher than in the same periods in 2020;

Record second quarter and first half Gross and EBITDA margins well above those in the prior year; Positive net result in 2Q21 and 1H21.

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QUARTERLY DELIVERIES - VOLUME AND CROPS

Significant increase in the volume delivered in 2Q21 over 2Q20, maintaining sales diversity by crops. In both periods, deliveries were concentrated mainly in other crops (nearly 50 crops).

Delivered volume in 1H21 was higher than in 1H20, confirming the Company's return to normality. In both periods, deliveries were concentrated mainly in other crops, followed by coffee and corn crops.

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