IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 Consolidated Financial Position (million euros) 31/12/2023 31/12/2022 Var. Total Assets 712,4 652,6 59,7 TOTAL EQUITY 354,9 383,7 -28,8 Loans 28,5 70,1 -41,6 Liability for leases 229,0 90,9 138,1 Other liabilities 100,0 108,0 -8,0 Total Equity and Liabilities 712,4 652,6 59,7 The financial autonomy ratio in 2023 continues to show the balance of the capital structure, standing at 49.8% in 2023, compared to 58.8% in 2022. CAPEX (million euros) 2023 2022 Var. Fixed assets additions 29,4 29,6 -0,2 Intangible assets additions 3,7 3,3 0,4 Capex 33,1 32,9 0,2 In 2023, CAPEX totalling 33.1 million euros corresponds to investment in: - Expansion: 22 new restaurants opened, three of which were opened at the end of 2022, in the amount of 23.5 million euros); - Remodelling: 28 restaurants in Portugal and Spain (4.4 million euros); - Ongoing and miscellaneous current investments totalling 5.2 million euros. 159