IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2022 AND 2021 (Amounts in euros) The Board of Directors ASSETS Notes 31/12/2022 31/12/2021 Non-current Goodwill 6.1. 54 391 775 79 032 821 Intangible Assets 6.2. 26 862 783 35 870 696 Property, plant and equipment 6.3. 130 540 302 214 373 712 Assets under rights of use 6.4. 89 927 682 138 871 151 Investment property 6.8. 8 470 400 - Investments in Associates and Joint Ventures 6.6. 3 087 921 2 940 318 Debt instruments at amortised cost 8.5. 2 477 133 841 165 Non-current Receivables 5.2. 14 727 489 8 503 296 Deferred Tax Assets 9.2.1. 9 989 258 11 088 442 Total non-current assets 340 474 744 491 521 600 Current Assets Inventories 5.1. 13 084 136 15 717 458 Income tax recoverable 9.1.2. 109 587 110 222 Debt instruments at amortised cost 8.5. 591 725 1 338 791 Current receivables 5.2. 55 820 271 26 698 358 Cash and bank deposits 8.6. 237 132 629 96 968 003 Total current assets 306 738 348 140 832 831 Group of assets classified as held for sale 6.7. 5 428 897 - Total Assets 652 641 989 632 354 431 EQUITY Share capital Share capital 8.1.1. 46 000 000 46 000 000 Own shares 8.1.2. -11 410 227 -11 180 516 Share premium 8.1.1. 29 900 789 29 900 789 Currency translation reserve 8.1.3. -10 088 451 -11 331 432 Legal reserve 8.1.3. 1 976 081 1 751 081 Retained earnings and other reserves 8.1.3. 167 521 938 142 053 271 Net profit for the year 8.1.3. 159 875 149 31 379 907 Equity attributable to shareholders of Ibersol 383 775 279 228 573 100 Non-controlling Interests 8.1.4. -81 719 90 482 Total Equity 383 693 560 228 663 582 LIABILITIES Non-current liabilities Borrowings 8.2. 46 234 860 140 439 066 Lease liabilities 8.4. 70 113 338 121 422 685 Deferred tax liabilities 9.2.2. 4 303 563 3 376 658 Other provisions 10.1. 2 530 869 2 428 023 Derivative financial instruments 8.3. - 18 976 Non-current payables 5.3. 43 149 4 176 Total non-current liabilities 123 225 779 267 689 584 Current Liabilities Borrowings 8.2. 23 847 026 26 593 284 Lease liabilities 8.4. 20 760 371 21 645 649 Current payables 5.3. 98 821 242 87 305 932 Income tax payable 9.1.2. 413 865 456 400 Total current liabilities 143 842 504 136 001 265 Liabilities directly associated with the group of assets classified as held for sale 6.7. 1 880 146 - Total Liabilities 268 948 429 403 690 849 Total Equity and Liabilities 652 641 989 632 354 431 Porto, 26th April 2023 381