IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 GLOSSARY Turnover Sales + Services Rendered Sales Sales of Restaurants + Sales of Merchandise Sales of Restaurants Sales of directly operated restaurants Sales of Merchandise Sales of goods to third parties and franchisees Gross Margin Turnover - Cost of Sales EBIT Margin EBIT / Turnover EBITDA Margin EBITDA / Turnover EBIT (Earnings before Interest and Taxes) Operacional Results for continuing operations EBITDA (Earnings before Interest, Taxes, Depreciation and Amortization) Operating results for continuing operations less amortization, depreciation and impairment losses of tangible fixed assets, Rights of Use, Goodwill and Intangible Assets EBITDA without IFRS16 EBITDA excluding the application of IFRS16 to lease contracts Capex Tangible and intangible assets additions Net Financing Costs Interest + commissions Interest Coverage EBITDA / Financing Costs Net Bank Debt Bonds + bank loans + other loans + financial leases - cash, bank deposits, other non-current financial assets and other current financial assets Net Debt Net Bank Debt + Liability for Leases Gearing Net Debt / (Net debt + Equity Capital) Financial Autonomy ratio Equity / Total Assets 161