IBERSOL | Annual Report 2020

Consolidated Financial Statements IBERSOL S.G.P.S., S.A. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE FOURTH TRIMESTER OF THE YEAR ENDED ON 31ST DECEMBER 2020 (values in euros) 4th TRIMESTER (unaudited) Notes 2020 2019 Sales 2.18 and 6 74.711.431 128.261.835 Rendered services 2.18 and 6 270.842 973.474 Cost of sales 13 -19.760.450 -30.283.665 External supplies and services 22 -19.770.269 -30.295.736 Personnel costs 23 -27.974.441 -42.150.037 Amortisation, depreciation and impairment losses of TFA, Rights of Use, Goodwill and IA 6, 8 and 9 -27.078.190 -26.531.066 Other operating gains (losses) 24 216.049 4.187.235 Operating Income -19.385.028 4.162.040 Financial expenses and losses 25 -5.086.324 -4.866.155 Financial income and gains 25 809.263 737.404 Gains (losses) in associated and joint controlled sub. - Equity method 424.706 -49.808 Profit before tax -23.237.383 -16.519 Income tax 26 4.816.498 7.130.824 Net profit -18.420.885 7.114.306 Other comprehensive income: Change in currency conversion reserve (net of tax and that can be recycled for results) -537.162 -2.237.358 TOTAL COMPREHENSIVE INCOME -18.958.047 4.876.948 Net profit attributable to: Owners of the parent -18.356.345 7.067.034 Non-controlling interest 16 -64.540 47.273 -18.420.885 7.114.307 Total comprehensive income attributable to: Owners of the parent -18.893.507 4.829.676 Non-controlling interest 16 -64.540 47.273 -18.958.047 4.876.949 Earnings per share: 27 Basic -0,57 0,22 Diluted -0,57 0,22 The Board of Directors Porto, 27th April 2021 304