IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements CONSOLIDATED STATEMENT OF INCOME AND OTHER COMPREHENSIVE INCOME FOR THE YEARS ENDED 31 DECEMBER 2022 AND 2021 (Amounts in euros) Notes 2022 2021 Restated Sales 4.1. 352 601 385 202 466 214 Rendered services 4.1. 2 995 184 1 534 872 Cost of sales 5.1.1. -87 767 965 -42 853 515 External supplies and services 4.3.1. -107 012 426 -51 960 523 Payrolll costs 4.3.2. -105 451 807 -70 634 339 Amortisation, depreciation and impairment losses of TFA, Rights of Use, Goodwill and IA 6.1. a 6.5. -39 061 832 -64 194 201 Other operating gains (losses) 4.3.3. 5 815 149 67 327 897 Operating Income 22 117 688 41 686 405 Financial expenses and losses 8.8. -9 275 566 -13 359 378 Financial income and gains 8.8. 1 610 283 662 049 Gains (losses) in associated and joint controlled sub. - Equity method 6.6. 100 603 -59 343 Profit before tax from continuing operations 14 553 008 28 929 733 Income tax 9.1.1. 2 141 726 -3 721 370 Net profit from continuing operations 16 694 734 25 208 363 Discontinued operation Profit (loss) from discontinued operations, net of tax 6.7. 143 178 459 6 128 785 TOTAL COMPREHENSIVE INCOME 159 873 193 31 337 148 Another integral result Net exchange differences 1 242 981 1 489 677 CONSOLIDATED COMPREHENSIVE INCOME 161 116 174 32 826 825 Consolidated net profit attributable to: Shareholders of parent company Continued operations 16 696 690 25 251 122 Discontinued operations 143 178 459 6 128 785 Non-controlling interests 8.1.4. Continuing operations -1 956 -42 759 Discontinued Operations 0 0 159 873 193 31 337 148 Consolidated comprehensive income attributable to: Shareholders of parent company Continued operations 17 939 671 26 740 799 Discontinued operations 143 178 459 6 128 785 Non-controlling interests 8.1.4. Continuing operations -1 956 -42 759 Discontinued Operations 0 0 161 116 174 32 826 825 Earnings per share: 8.1.6. Basic Continuing Operations 0,39 0,75 Discontinued Operations 3,38 0,18 Diluted Continued operations 0,39 0,75 Discontinued Operations 3,38 0,18 The Board of Directors Porto, 26th April 2023 380