IBERSOL • 2023 Integrated Management Report

INTEGRATED MANAGEMENT REPORT 2023 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2023 AND 2022 (amounts in euros) The Board of Directors, ASSETS Notes 31/12/2023 31/12/2022 Non-current Goodwill 6.1. 54 391 775 54 391 775 Intangible Assets 6.2. 26 504 932 26 862 783 Property, plant and equipment 6.3. 130 710 349 130 540 302 Assets under rights of use 6.4. 218 816 592 89 927 682 Investment property 6.8. 12 839 749 8 470 400 Investments in Associates and Joint Ventures 6.6. 6 323 998 3 087 921 Debt instruments at amortised cost 8.4. 585 250 2 477 133 Non-current Receivables 5.2. 9 149 041 14 727 489 Deferred Tax Assets 9.2.1. 12 236 647 9 989 258 Total non-current assets 471 558 333 340 474 744 Current Assets Inventories 5.1. 13 185 289 13 084 136 Income tax recoverable 9.1.2. 3 550 462 109 587 Debt instruments at amortised cost 8.4. 995 489 591 725 Current receivables 5.2. 28 678 238 55 820 271 Cash and bank deposits 8.6. 188 538 842 237 132 629 234 948 320 Total current assets 5 876 692 306 738 348 Group of assets classified as held for sale 6.7. 712 383 344 5 428 897 Total Assets 652 641 989 652 641 989 EQUITY Share capital Share capital 8.1.1. 42 359 577 46 000 000 Own shares 8.1.2. -3 244 008 -11 410 227 Share premium 8.1.1. 29 900 789 29 900 789 Currency translation reserve 8.1.3. -21 494 673 -10 088 451 Legal reserve 8.1.3. 4 236 428 1 976 081 Retained earnings and other reserves 8.1.3. 287 597 084 167 521 938 Net profit for the year 8.1.3. 15 537 446 159 875 149 Equity attributable to shareholders of Ibersol 354 892 643 383 775 279 Non-controlling Interests 8.1.4. 31 446 -81 719 Total Equity 354 924 089 383 693 560 LIABILITIES Non-current liabilities Borrowings 8.2. 12 663 527 46 234 860 Lease liabilities 8.3. 188 846 002 70 113 338 Deferred tax liabilities 9.2.2. 2 769 902 4 303 563 Other provisions 10.1. 2 542 118 2 530 869 Derivative financial instruments 8.3. 3 704 - Non-current payables 5.3. 206 825 253 43 149 Total non-current liabilities 123 225 779 123 225 779 Current Liabilities Borrowings 8.2. 15 790 517 23 847 026 Lease liabilities 8.3. 40 161 966 20 760 371 Current payables 5.3. 92 691 914 98 821 242 Income tax payable 9.1.2. 156 520 413 865 Total current liabilities 148 800 917 143 842 504 Liabilities directly associated with the group of assets classified as held for sale 6.7. 1 833 086 1 880 146 Total Liabilities 357 459 256 268 948 429 Total Equity and Liabilities 712 383 344 652 641 989 Porto, 29 th April 2024 399