IBERSOL Annual Report and Consolidated Accounts 2017

Consolidated Financial Statements IBERSOL S.G.P.S., S.A. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE FOURTH TRIMESTER OF 2017 AND 2016 (values in euros) Notes 2017 2016 Operating Income Sales 2.16 and 6 114.458.191 91.803.603 Rendered services 2.16 and 6 1.359.428 551.283 Other operating income 26 2.610.761 3.837.745 Total operating income 118.428.380 96.192.631 Operating Costs Cost of sales 13 26.699.052 21.621.041 External supplies and services 24 38.816.672 30.562.465 Personnel costs 25 35.150.709 27.636.371 Amortisation, depreciation and impairment losses 6, 8 and 9 10.879.607 8.239.439 Other operating costs 26 2.306.962 1.322.393 Total operating costs 113.853.002 89.381.709 Operating Income 6 4.575.378 6.810.922 Net financing cost 27 1.728.672 1.117.922 Gains (losses) in joint controlled subsidiaries - Equity method 10 -21.371 -4.666 Gains (losses) on Net monetary position 2.21 and 36 5.980.424 - Profit before tax 8.805.759 5.688.334 Income tax expense 28 -589.288 278.223 Net profit 9.395.047 5.410.111 Other comprehensive income: Change in currency conversion reserve (net of tax and that can be recycled for results) -30.119 15.727 TOTAL COMPREHENSIVE INCOME 9.364.928 5.425.838 Net profit attributable to: Owners of the parent 9.374.779 5.300.773 Non-controlling interest 16 20.269 109.338 9.395.048 5.410.111 Total comprehensive income attributable to: Owners of the parent 9.344.660 5.316.500 Non-controlling interest 16 20.269 109.338 9.364.929 5.425.838 Earnings per share: 29 Basic 0,35 0,19 Diluted 0,35 0,19 4th TRIMESTER (unaudited) The Board of Directors, 204