IBERSOL • 2023 Integrated Management Report

CONSOLIDATED FINANCIAL PERFORMANCE (iv) Reduction in tangible and intangible assets and rights of use due to amortisation and impairment for the year in the amount of 50.6 million euros; (v) Financial investment in a capital increase of three million euros in the Spanish company Medfood; (vi) Reduction in accounts receivable of 32 million euros, mainly corresponding to amounts received in 2023 relating to the sale of the Burger King operation. Consolidated liabilities increased by 88.5 million euros compared to the final amount of 2022, to 357.5 million euros on 31 December 2023, as a result of two main movements: (i) Increase in lease liabilities totalling 138.1 million euros (of which 103.7 million related to the four new concession contracts at Madrid, Lanzarote, Tenerife and two new restaurants in Malaga and and 35.8 million euros related to the reactivation of the Gran Canaria, Alicante and Malaga contracts); (ii) Reduction of bank debt in the amount of 41.6 million euros. Current liabilities totalled 148.8 million euros, of which 40.2 million euros corresponded to lease liabilities and 15.8 million euros to current loans. At 31 December, the Group had 33 million euros in commercial paper and undrawn credit lines. On 31 December 2023, Equity totalled 355 million euros, around 28.8 million euros less than that recorded at the end of 2022, reflecting the effect of the distribution of dividends for 2022. O rácio de autonomia financeira em 2023 continua a evidenciar o equilíbrio da estrutura de capitais, fixando-se em 2023 nos 49,8%, comparativamente aos 58,8% verificados no exercício de 2022. 158