IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements CONSOLIDATED STATEMENT OF INCOME AND OTHER COMPREHENSIVE INCOME FOR THE YEARS ENDED 31 DECEMBER 2023 AND 2022 (amounts in euros) Notes 2023 2022 Sales 4.1. 414 624 839 352 601 385 Rendered services 4.1. 3 559 587 2 995 184 Cost of sales 5.1.1. -100 190 238 -87 767 965 External supplies and services 4.3.1. -121 872 018 -107 012 426 Payrolll costs 4.3.2. -127 345 166 -105 451 807 Amortisation, depreciation and impairment losses of TFA, Rights of Use, Goodwill and IA 6.1. a 6.5. -50 734 875 -39 061 832 Other operating gains (losses) 4.3.3. 4 908 081 5 815 149 Operating Income 22 950 210 22 117 688 Financial expenses and losses 8.7. -14 331 038 -9 275 566 Financial income and gains 8.7. 4 523 905 1 610 283 Gains (losses) in associated and joint controlled sub. - Equity method 6.6. 239 078 100 603 Profit before tax from continuing operations 13 382 155 14 553 008 Income tax 9.1.1. 1 226 065 2 141 726 Net profit from continuing operations 14 608 220 16 694 734 Discontinued operation Profit (loss) from discontinued operations, net of tax 6.7. 805 466 143 178 459 Total comprehensive income 15 413 686 159 873 193 Another integral result Net exchange differences -11 406 222 1 242 981 CONSOLIDATED COMPREHENSIVE INCOME 4 007 464 161 116 174 Consolidated net profit attributable to: Shareholders of parent company Continued operations 14 731 980 16 696 690 Discontinued operations 805 466 143 178 459 Non-controlling interests 8.1.4. Continuing operations -123 760 -1 956 Discontinued Operations 0 0 15 413 686 159 873 193 Consolidated comprehensive income attributable to: Shareholders of parent company Continued operations 3 325 758 17 939 671 Discontinued operations 805 466 143 178 459 Non-controlling interests 8.1.4. Continuing operations -123 760 -1 956 Discontinued Operations 0 0 4 007 464 161 116 174 Earnings per share: 8.1.6. Basic Continuing Operations 0,35 0,39 Discontinued Operations 0,02 3,38 Diluted Continued operations 0,35 0,39 Discontinued Operations 0,02 3,38 The Board of Directors, Porto, 29 th April 2024 398