IBERSOL | 2019 Annual Report

Consolidated Financial Statements IBERSOL S.G.P.S., S.A. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE FOURTH TRIMESTER OF THE YEAR ENDED ON 31 ST DECEMBER 2019 (values in euros) Notes 2019 2018 Sales 2.17 e 6 128 261 835 113 240 809 Rendered services 2.17 e 6 973 474 1 169 604 Cost of sales 13 -30 283 665 -26 641 656 External supplies and services 24 -30 295 736 -39 680 617 Personnel costs 25 -42 150 037 -36 652 603 Amortisation, depreciation and impairment losses of TFA, Rights of Use, Goodwill and IA 6, 8 e 9 -26 531 066 -11 226 132 Other operating costs 26 4 187 235 1 282 311 Operating Income 6 4 162 040 1 491 716 Net financing cost 27 4 128 750 128 113 Gains (losses) in joint controlled subsidiaries - Equity method -49 808 8 181 Gains (losses) on Net monetary position - -572 099 Profit before tax 2.22 -16 518 799 685 Income tax expense 28 -7 130 824 -402 374 Net profit 7 114 306 1 202 059 Other comprehensive income: Change in currency conversion reserve (net of tax and that can be recycled for results) -2 237 358 -146 825 TOTAL COMPREHENSIVE INCOME 4 876 948 1 055 234 Net profit attributable to: Owners of the parent 7 067 034 1 281 178 Non-controlling interest 16 47 273 -79 119 7 114 307 1 202 059 Total comprehensive income attributable to: Owners of the parent 4 829 676 1 134 353 Non-controlling interest 16 47 273 -79 119 4 876 949 1 055 234 Earnings per share: 29 Basic 0,22 0,04 Diluted 0,22 0,04 4 th TRIMESTER (unaudited) The Board of Directors Oporto, 05 th May 2020 204