IBERSOL Annual Report and Consolidated Accounts 2017

ANNUAL REPORT 2017 Notes 31/12/2017 31/12/2016 Re-expressed Operating Income Sales 2.16 and 6 443.270.117 268.831.784 Rendered services 2.16 and 6 5.058.977 1.000.611 Other operating income 26 9.781.036 9.089.970 Total operating income 458.110.130 278.922.365 Operating Costs Cost of sales 13 102.831.054 64.546.632 External supplies and services 24 149.502.177 83.879.682 Personnel costs 25 135.318.741 79.968.121 Amortisation, depreciation and impairment losses of TFA and IA 6, 8 and 9 31.922.475 16.778.233 Other operating costs 26 5.180.157 3.418.918 Total operating costs 424.754.604 248.591.586 Operating Income 6 33.355.526 30.330.779 Net financing cost 27 5.397.611 1.195.425 Gains (losses) in joint controlled subsidiaries - Equity method 10 2.755 -261 Gains (losses) on Net monetary position 2.21 and 36 5.980.424 - Profit before tax 33.941.094 29.135.093 Income tax expense 28 2.701.589 5.837.553 Net profit 31.239.505 23.297.540 Other comprehensive income: Change in currency conversion reserve (net of tax and that can be recycled for results) -10.706 -1.151.741 TOTAL COMPREHENSIVE INCOME 31.228.799 22.145.799 Net profit attributable to: Owners of the parent 30.849.460 23.249.971 Non-controlling interest 16 390.046 47.569 31.239.506 23.297.540 Total comprehensive income attributable to: Owners of the parent 30.838.754 22.098.230 Non-controlling interest 16 390.046 47.569 31.228.800 22.145.799 Earnings per share: 29 Basic 1,14 0,86 Diluted 1,14 0,86 IBERSOL S.G.P.S., S.A. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE FOURTH TRIMESTER OF 2017 AND 2016 (values in euros) The Board of Directors, 203