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Mission To positively impact the sustainable transformation of Brazilian and international companies and organizations through auditing and specialized ESG consulting services, efficiently and effectively integrating best environmental, social, and governance practices into their operations and business strategies. Our commitment to excellence enables us to constantly evolve and essential to the process of adapting innovations to each business model. ​ Vision We aim to become agents of inspiration for organizations that embrace sustainability as a cornerstone of their core principles, guiding them towards transformation at the essential level of competitive advantage. Our goal is to contribute to a more prosperous and environmentally responsible future, promoting positive and significant changes in corporate practices and culture with the purpose of creating a legacy grounded in unwavering ethics, integrity, and responsibility. Our values -Sustainability : We believe in the importance of incorporating sustainability principles into our activities, promoting environmental protection, social inclusion, and corporate responsibility with our clients, communities, and partners. ​ -Ethics and Integrity : We base our actions on the highest levels of ethics and integrity. We value transparency, honesty, and strict compliance with norms and regulations. ​ -Excellence : In everything we do. We have highly qualified professionals committed to continuous improvement, capable of providing innovative solutions based on solid research and best market practices. ​ -Collaboration and Cooperation : We believe in the power of these words and seek to establish strong partnerships with our clients, acting as true strategic partners, understanding their needs, and working together to achieve meaningful results. ​ -Empowerment and Diversity : We value diversity in all its forms and believe that an inclusive team is essential for driving innovation and growth. Therefore, we strive to empower our employees, clients, and communities to promote positive changes. ​ -Social Responsibility : We are committed to contributing to the well-being of the communities where we operate, by creating opportunities to give back and positively impact society, supporting initiatives and social projects that promote equal opportunities and sustainable development. ​ -Flexibility and Adaptability : We recognize that the business landscape and sustainability issues are constantly evolving. Therefore, we value flexibility and adaptability in our approach, seeking customized solutions that meet the specific needs of each client. -Innovation : We embrace innovation as a fundamental pillar to drive sustainable transformation. We constantly seek new ideas, technologies, and approaches to tackle complex challenges and find opportunities to enhance business performance and sustainability. Our purpose is to empower 2 Companies reversed losses 1 Leader reached the dreamed "C" for CEO 6 Trained employees 97,62% Clients satisfaction As a result of the complexity that we currently face at a global level, whose trends point to a constant "increase", our mission is to contribute assiduously to sustainable development, aiming to insert full adaptability to systems of any nature that remain in aggressive evolution of sophistication and, furthermore, provide help to deal with multiple occurrences of a destructive nature suffered by the capital market, the national tax system and competition, where the aim is to create tools for our clients to help them make informed decisions for maximum effectiveness in their daily operations . More of our Values We practice what we say Integrity Adverse situations require balance. Our ideal is to act correctly, applying quality to everything we do! We act different By considering each process as an evolution, we cause impacts on society. No matter the change... We are ready! We take care We understand the environment by macro vision, each individual by micro, in such a way that considering collaborators and partners as family. Commitment We share our knowledge, discuss improvements, each person is of paramount importance for us to add values. Passion We have no limit! When based on boldness, it must be nurtured, because it innovates! Every idea is great, some viable, others do not. Useful links for Professionals Useful links for Students

GMX Brazil The path to leaders who change the world! Why choose GMX Brazil ? Diversity of Knowledge A team made up of specialists from different market niches who have worked in the largest companies in the world and created GMX Brazil with the aim of offering services at levels of excellence, presenting innovative solutions practiced in first world countries with techniques that allow the value of hours calculated in order to also contribute to your growth! We are ESG Through passion, behavior and knowledge acquired in international universities, we contribute responsibly to the environment and can help your business to operate in a green environment, generating intangible value for your employees and optimizing your governance practices. Professional Mentors We invented the " Shark Integrity " seal and we are the first company in the world to adopt the standard that allows it to issue to its customers the most plausible seal of ethics, conduct, governance and transparency, as we help our partners to carry out all transactions in Compliance. About GMX Brazil More than an audit and consultancy firm! We work to become the most reliable and relevant company in the world in consulting, after all, our goal is to help your growth to achieve our only goal... your success! When the focus is to fully meet the needs of clients, based on sustainable growth and, furthermore, allied to building trust, we begin to substantially impact the society to which we belong, transforming contexts of uncertainty into predictable metrics to be used as tools to ensure that dreams are no longer just in contexts of imagination. Lucas Dias “Success is not final, failure is not fatal, it is the courage the to continue that counts” Winston Churchill

Terms and conditions Website This website was developed and is hosted on the WIX.COM platform and is the intellectual property of GMX Brazil , hereinafter "us", which reserves the right to define the terms and conditions, including reserving the right to make changes to any time without prior notice. By accessing or using our website, irrevocably, you assume that you have read, obtained full understanding and agree to be bound by these Terms. Due to our BLOG, the site is open to all people interested in areas related to accounting, auditing, consulting, compliance, ESG and others, therefore there is no age classification. We reserve the right, without prior notice, to change the services, stop providing services or any features of the services we offer, or create limits on the services. We may permanently or temporarily terminate or suspend access to the Services without notice and liability for any reason or no reason. We reserve the right to permanently or temporarily terminate or suspend your access to the Service without notice and liability for any reason, including, if in our sole and exclusive determination, you violate any provision of these Terms or any applicable law or regulation. You can discontinue use and request cancellation of your account. Notwithstanding anything to the contrary with respect to automatically renewed subscriptions to paid services, such subscriptions will only be discontinued after the end of the respective period for which you have already made payment. By using our website, you agree to indemnify and hold GMX Brazil harmless from any claims, losses, liabilities, claims or expenses (including attorneys' fees), made against them by any third party due to, or arising out of, or in connection with your use of the website. or any of the services offered on the website. To the maximum extent permitted by applicable law, GMX Brazil assumes no responsibility for any errors, errors or inaccuracies in the content; personal injury or property damage of any nature resulting from your access to or use of our service and any unauthorized access or use of our secure servers and/or any and all personal information stored thereon. By using our website, you agree to receive promotional messages and materials from time to time by email or any other form of contact you may provide us (including your telephone number for calling or texting). If you do not wish to receive these promotional materials or notices - please just notify us at any time. With regard to users who register to have active access to our BLOG, they irrevocably assume that their profile will be made public to users of this website and that their public activities (such as posts or comments) will be visible to other visitors to the website. site. By using this website, each and every user accepts and agrees with the terms and conditions, unequivocally and irreversibly, under the conditions imposed by GMX Brazil . In case of disagreement with any terms, any user will no longer be able to access or use the website. Intellectual Property Rights The content and creations on this website belong to their creators. The authorship of the material and images displayed are regulated and protected by national and international laws. The logo, domain and technological elements developed, in the form of a database, constitute a registered trademark and private intellectual property, as well as registration rights guaranteed by law.

Privacy Policy General Aspects ​This document is the intellectual property of GMX Brazil , hereinafter "us", it cares deeply about the privacy of its visitors, users and users of users, therefore, it is strongly committed to the protection of your Personal Data and full compliance with the requirements arising from of Brazilian Law number 13.709/18 (General Data Protection Law - LGPD) and, when applicable, also international legislation such as GDPR - General Data Protection Regulation. ​ 1. Introduction GMX Brazil 's privacy policy was created for specific purposes, making it applicable only to the electronic address www.gmx-brazil.com . It should be noted that when browsing and/or using the content of this website, you unequivocally and irreversibly agree with the usual procedures regarding the collection, transfer, storage, processing and use of information, as well as Personal Data that is submitted or collected to us, carried out within the scope and terms of this privacy policy. There is still reinforcement in relation to total or partial disagreement, as described in the Terms and Conditions, you will not be able to access or use this website and its content. ​ 2 - Concept The privacy policy that considers Personal Data as a fundamental pillar, which refers to any information related to an identified or identifiable natural person, directly or indirectly and that intrinsically has the concept of terms of use in relation to privacy, promotes information necessary for understanding and transparency for users to act in full compliance with the procedures that are essential for the full functioning of the website and/or partial agreement regarding qualitative procedures when visiting the GMX Brazil address. ​ 3 - Purpose This policy aims, for the sake of transparency, to describe the reasons why there is a need to collect Personal Data and to demonstrate the treatment of this data to users, as well as to demonstrate the inherent rights of data holders. ​ 4 - Target audience: This policy has the nature of establishing, over time, the transparency of the relationship via the web with users and users of users, commercial relationships, opportunities and job offers for young people and experienced professionals who seek replacement in the job market and/or seek changes in their careers and generate access to our BLOG, which aims to relate matters directly or indirectly related to the areas of auditing and consulting in all market niches, compliance, ESG and others that are considered relevant to the sole and exclusive position of the corporate governance of the GMX Brazil , therefore, when it comes to defining the target audience, we have: ​ - Possible future clients, clients and/or potential clients; - Visitors; - Users, users of users and users of the BLOG; - Third parties in general; - Candidates for vacancies; - Senior partners and collaborators; - Service providers and suppliers; and - Others. 5 - Collection, treatment and use Our website was developed and is hosted by the company WIX.COM , a company that, in our view, is in compliance with data protection legislation in Brazil and abroad. WIX.COM provides us with an online platform that we use fundamentally as a demonstration channel for the services offered by GMX Brazil , publish content on our BLOG (which allows the public to interact with the "posts") and make available our contact channels via the web for relationship commercial or employment. Your information may be stored on WIX.COM 's firewall-secured server database. ​ GMX Brazil , due to the fact that it does not operate with financial transaction methods via the website, does not have programming lines defined by the PCI-DSS, managed by the PCI Security Standards Council, which is a joint effort of brands such as Visa, MasterCard, American Express and Discover. PCI-DSS requirements help ensure secure handling of credit card information by merchants and service providers, so please note that we do not collect financially sensitive data. The data we collect and file is information that you, the user, add to our website or provide us in any other way, such as BLOG login data and information such as name, telephone number and e-mail to those interested in obtaining proposals for future commercial transactions. therefore not collecting any sensitive data. Data that does not identify users is also collected, but it is essential for generating traffic reports, most visited website pages and interaction information, with exemption from referrals to social networks and other websites when part of the user changes the environment, where the collection is the responsibility of companies other than GMX Brazil . We aim to collect as little data as possible from any and all users. For cases of receiving resumes from candidates for vacancies, the collection and processing of data is in charge of the www.gmx.us platform, which is under United States and European legislation by the United Kingdom when responding to the gmx.co.uk used by Lucas Dias our global CEO and founder of GMX Brazil . The ones you add on our website or provide us in any other way, aiming to use them for the purpose of providing services, hiring talent or third parties when necessary, defending legal proceedings, complying with the legislation in force in Brazil and abroad, sending invitations , publications, various announcements and data to identify active users (make comments on posts) to ensure that there are no offenses to others or activities that could discredit the brand that will be penalized by banishment without prior notice or right of administrative or legal appeal , as you agree with the terms when entering the website or end your navigation when you disagree with the terms. For treatment we have legal bases, namely: Consent - To legitimize the processing of Personal Data of processes in which the Data Holder can choose to be carried out or not. ​ Compliance with legal or regulatory obligations - In compliance with legal or regulatory requirements, such as in cases of posts that denote possible cases of racism or prejudice, money laundering, ideological falsehood, among others. ​ Regular exercise of rights - Need for regular exercise of rights in judicial, administrative or arbitration proceedings. ​ Execution of contracts - For the execution of a contract or preliminary procedures to a contract to which the Holder is a party. ​ Legitimate Interest - To support services that are of interest to our clients, for example, forensic investigation services or services related to information technology. We also use this legal basis to carry out activities to promote GMX Brazil . ​ 6 - Period of retention of personal data Personal data will be kept for the time necessary to comply with legal obligations and/or for the regular exercise of our rights, including in a contract and/or for the purposes of auditing our activities. ​ After the purpose of processing Personal Data has ended, the information will be discarded or allocated to anonymity, following company policies related to the safe disposal of data. It is important to point out that some personal data processing situations may require the use of algorithms designed to automate certain procedural steps. GMX Brazil guarantees that it uses clear criteria compatible with the General Data Protection Law for automated decisions and already understands the exemption when browsing jointly with third-party websites. It should also be noted that we do not share data in Brazil or abroad. 7 - Cookie Policy Cookie is a file that contains an identifier (a sequence of letters and numbers) stored by browsers, which is then sent back to the server when a page is requested from the server. Cookies typically do not contain information that personally identifies a user, but the personal information we store about the user may be linked to information stored in and obtained from cookies. We use cookies that allow for better navigation on our website. See our cookies policy. GMX Brazil has the right to change this privacy policy at any time it deems necessary, without the need for any prior notice, noting that changes, when they occur, will be put into practice immediately by us on our website.​ Security measures GMX Brazil , in order to achieve extreme levels of security, recommends cleaning the browser's history (cache) after user use. In relation to our commitment to comply with the guidelines proposed by the LGPD, international standards when applicable and our purpose of transparency, it adopts procedures for the protection of Personal Data, as follows: Confidentiality : All members of GMX Brazil are subject to the rule, as well as any contracted third parties who will be obliged to sign the confidentiality term. This case does not apply to executives, since it is an intrinsic rule for the ethical exercise of the profession. ​ Transparency : In cases of incidents involving the processing of Personal Data, in order to protect the privacy and security of information, we will portray on our website what happened, reaching all users and we will take measures to eliminate any dysfunctions. ​ Isolation : All access to Personal Data is blocked by functionality in standard mode, as it is exclusively a request for contact for possible business transactions or the power of active interaction with "posts" using our BLOG (always by free will and initiative of the users ). We point out that, although the website entails the privilege of passive agent, we limit access to all communication to GMX executives or trusted collaborators who have a confidentiality agreement. Incident Reporting : In the event of a security incident, which may or may not entail risks or relevant damage to user data, GMX Brazil will notify the National Data Protection Authority (“ANPD”), which in turn will notify the data subject in reasonable time, containing information about the description and nature of the Personal Data affected. The ANPD may also indicate technical and security measures used to protect data, related risks and measures that have been or will be adopted to reverse or mitigate the effects of the damage. We point out that e-mails sent and/or received only establish communication, therefore, being the sole responsibility of the companies responsible for the e-mail domain platform. We reserve the right to update this policy at any time, without prior notice, so please check it regularly. ​

Markets we operate Due to the expertise acquired over more than 20 years of experience of the partners, GMX Brazil is able to develop projects of excellence in any market environment, including FinTechs and Startups! Agribusiness Agribusiness reaching the spotlight on the world stage today requires improvements in operations, cost reduction and interaction in ESG . GMX Brazil professionals have vast knowledge in agribusiness, cooperatives, agricultural organizations and others, therefore, together we will find the best solution for your business. ​ Energy and natural resources Energy and the use of natural resources are themes directly linked to ESG and the behavior of leaders regarding governance, as they involve the use of oil, gas, and ores such as coal. We have solutions for the full development of your business in a sustainable and ethical format with fulfillment in compliance, resulting in an appreciation of your intangible value. Real estate The systematic updating of the world economy has directly impacted the potential real estate market by restructuring the business model due to rising costs and competing prices. ​ Our solutions aim to face the challenges brought about by changes in attacking unnecessary costs, business knowledge of the competition, profitability, review of contracts and credit remodeling. Industry The industry, in its process of updating to version 4.0, has been suffering from the need for changes from its structure and suffering from the impacts of the pandemic, as well as international competition that operates with sales prices lower than costs, facts that lead managers to think about quality, may influence the intangible value achieved by the brand, among other factors. ​ We present excellent solutions because we know the market, we understand management and its individuality, therefore, our experience in the international market points to greater preparation in the search for solutions that adapt your business to the new standards established worldwide. Health and education Health and education, which are the broadest pillars of civilization, flow into the unknown in the age of technology, face bureaucratic processes and do not enjoy in convergence with baskets of benefits necessary for their maintenance, making science, their main purpose, a competitor of tax burden that causes financial consequences and helplessness regarding the new trends offered by artificial intelligence instruments. ​ Our expertise with hospitals, universities, clinics and schools allows us to carry out high-standard planning at an international level, contributing to the governing body and governance practices that offer continuous and effective administrative and operational management, allowing business professionals to only do they were born to do! Financial markets and credit union The financial sector, in competition with the eminent and obligatory innovation arising from the explosion caused by the arrival of FinTechs, has as its main objective to create adaptation mechanisms, reduce costs and invest in marketing and sustainability in the face of the greatest macroeconomic turbulence in world history that creates in its users' expectations are often resolved by changing partners, generating the first financial world war in history. ​ The situations in which we find ourselves in the most diverse market niches on a global scale, have generated the opportunity for us to be prepared to offer the best market solutions and place it in a prominent place in the competition. Startups and "All" Techs The fateful year of 2022 revealed the worst crisis in history in the environment where startups operate, including the occurrence of mass layoffs by Big Techs, which boosted disproportionate growth in quantity, often without structure. In 2023, the loss of market value of startups in all fields of activity continue to break records, thus demonstrating that a great idea will not last without the help of backstage professionals. ​ Our experience regarding the initial modeling of individual or collective dreams is intrinsic in our daily lives. We already feel the weight of resistance! This differentiates us from competitors, going beyond expertise in accounting and finance, we are based on our own experience and that of clients that we help with the processes of adaptation and coping with crises. We have what you need! Non-profit sector In view of the advent of Complementary Law 187, global accounting convergence to IFRS - International Financial Reporting Standards and the creation of the ISSB - International Sustainability Standards Board that took place on 11.03.2021, the Third Sector today, except for particularities, has obligations equivalent to publicly traded companies , compliance challenges and integration into the sustainable ESG movement. Third Sector Entities, essential to human development, in addition to routine difficulties, are faced with governance practices that are not used to the uninterrupted advances of the requirements proposed in the regulatory scope, scarcity of resources, difficulties in disclosing merits in an environment of transparency, motivation of interest public, deficit of high performance professionals, among others. ​ The solutions proposed by GMX Brazil can change the scenario in the areas of health, education and social assistance, as we know Philanthropy and embrace the cause that, when combined with vast knowledge about this sector in line with long experience among the largest companies in the world in different niches, proposes practical solutions at low cost along with adaptability at high levels of governance. Retail, Recommerce and LGPD/GDPR The retail trend is in a post-pandemic period, in an environment of adaptation to the new era of technology, as well as facing the accelerated growth of recommerce processes and challenges proposed by the LGPD and sustainability in Brazil, where investments in technologies such as virtual reality and CRM - Customer Relationship Management. Estimates point to investments of US$ 1 billion in 2020. ​ We can help your business with the GMX Brazil 360º tactic, which consists of a thorough analysis of statistical data, also considering the level of satisfaction as customers in commercial relationships, resulting in a dispersed macro view with a micro focus for financial, commercial, operational and governance, resulting in cost reduction with product margin benefits and establishing planning for continuous and effective growth. Travels, hotels e games The pandemic, the home office, the increase in oil prices, the war in Europe and other variables were decisive for the deficits in the revenue budget of airlines, consequently affecting sectors such as hotels and games. Although there are transient factors, the concept of minimizing costs by reducing corporate travel implies planning that encompasses visions of the future brought to present value to minimize costs incurred by changing the Entity's behavior. ​ As one of the pioneering companies in games and notable expertise in relation to travel, we have the necessary solutions for your business, including sustainability, as a vision beyond products in the light of finance is required.

Services Quality auditing and consulting at an international level in the highest American standard suited to the current situation in Brazil. Don't worry about your case, because we've already found the solution! Business Solutions Controllership management consultancy Asset management consultancy Inventory management consultancy Financial consulting, personnel department and HR Identification and analysis of highly complex themes Business development support Redesign of costs and cash flows Business training Accounting Audit of financial statements Due diligence Valuation, M&A and advisory on mergers and acquisitions Consulting and pre balance for audit purposes Acquisition price and impairment tests Accounting compliance with the IFRS standards in force in Brazil Preparation of financial statements Risk analysis and verification of internal controls Preparation and review of internal policies Limited reviews Condominium audit Risks, Compliance and Advisory Internal audit and review of internal controls Identification of risks and presentation of solutions Readjustment of routines focused on Compliance principles Financial evaluations, costs and pricing business planning Corporate crisis management Renegotiations and financial restoration Advice on corporate sales and acquisitions Corporate governance Project consulting Evaluation reports Environmental, Social and Governance Green planning for environmental and social areas Assistance in sustainability strategy - ESG Preparation and review of internal policies and standards Verification of environmental, social and corporate practices Green monitoring We'll work together! The first step to make a dream come true is to believe that it is possible!

Cookie Info What are cookies? Cookies are text files placed on your device by websites you visit. They are widely used in the functioning of websites or are used in order to increase efficiency. Cookies also provide information to website owners, being used by default in most. If there is discomfort in the use of cookies, any user can manage and control them through their browser on the main page. Another measure that involves greater security rigor is the removal of the browsing history (cache) when leaving a website. Informations about cookies GMX Brazil founded on the establishment of the pride that we have regarding our commitment to transparency with the Brazilian and international community, therefore, declares that it uses cookies on the website, most of which are essential for the development of the website, having as main reasons: ​ - Provide a great experience for your visitors, customers and other users; - Identify your registered members (users who have registered on your site); ​ - Monitor and analyze the performance, operations and effectiveness of the WIX platform; It is ​ - Ensuring our platform is safe to use. ​ Regarding development and hosting, both on the WIX.COM platform are mostly essential cookies. Below we describe the types of cookies, aimed at interaction and/or familiarization of our users and users of users. ​ Necessary cookies Required for the functioning of the website and cannot be disregarded from the system. Most of them are activated in response to actions promoted by the user, as in the case of a request for services. In this situation, cookies can store personal data in order to identify the user. Acceptance management is promoted by the user, however it may result in loss of website functionality. ​ Analytical cookies (information collected anonymously) Allows analysis of numbers and volume of visits to the website and the origin of visitors, in order to improve performance. These cookies carry information about more and/or less pages, as well as data that allows behavioral analysis of visitors. In this format Personal Data is not collected. ​ Performance cookies (information collected anonymously) They improve the functioning of the website, collecting data such as the number of pages visited, error messages and other information that contemplate the performance of the website. In this format Personal Data is not collected. ​ Advertising cookies Users can promote advertisements on different websites. These cookies carry targeting information according to your profile and/or prevent you from continually receiving the same advertisements. For ethics, companies do not sell collected user data, however there are registered cases of crimes involving corruption and cyber attacks. ​ We own Cookies, but the choice about how they act is YOURS ! The cookies used when browsing our website are: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Tips on how to check cookies You can check which cookies are used by each business solution, application or third-party integration using Chrome's built-in cookie view. In incognito mode, click the lock icon next to the URL bar and select Cookies. ​ Useful links ​ - About all cookies All About Cookies ​ - Explanation of how to access cookie settings in various browsers: Firefox Cookie Settings Cookie Settings in Internet Explorer Cookie settings in Google Chrome Cookie Settings in Safari (OS X) Cookie settings in Safari (iOS) Cookie Settings on Android ​ session used for security reason essential XSRF-TOKEN Goes Cookie name Time Type of cookie session used for security reason essential hs 12 months used in connection with user login essential svSession 1 minute used to indicate the system from which the site was rendered essential SSR-caching 3 months used for system debugging/maintenance essential _wixCIDX session used for system debugging/maintenance essential _wix_browser_sess 12 months used for cookie banner parameters essential consent-policy session used to identify connected site members essential smSession session used for anti-fraud security reasons essential TS * 30 minutes used to measure the effectiveness of the system essential bSession 12 months used to measure stability/effectiveness essential fedops.logger.X 12 months Used on multilingual sites to save the user's language preference functional wixLanguage