IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 1. Presentation and Structure of the Group IBERSOL, SGPS, SA (Group or Ibersol) with head office at Praça do Bom Sucesso, Edifício Península n.º 105 a 159 – 9º, 4150-146 Porto, Portugal. Ibersol’s subsidiaries (jointly called “the Group”), operate a network of 503 units in the restaurant segment through the brands Pizza Hut, Pasta Caffé, Pans & Company, Ribs, FrescCo, SantaMaría, Kentucky Fried Chicken, Burger King, Pans Café, Pizza Móvil, Miit, Taco Bell, Sol, Silva Carvalho Catering and Palace Catering, Goto Café and others. The group has 443 units which it operates and 59 units under a franchise contract. Of this universe, 314 are based in Portugal, of which 313 are owned and 1 franchised, and 177 are based in Spain, spread over 120 own establishments and 57 franchisees, and 10 in Angola and 1 in other locations. Ibersol is a public limited company listed on the Euronext of Lisbon. Company: IBERSOL, SGPS, S.A. Head Office: Edifício Península Praça do Bom Sucesso, nº 105 a 159, 9º, Porto, Portugal Legal Nature: Public Limited Company Share Capital: €42.359.577 L.E.I.: 501 669 477 Ibersol SGPS parent company and ultimate parent entity is ATPS - SGPS, S.A. 1.1. Ibersol Group Subsidiaries For the periods ended 31 December 2023 and 2022, the Group companies, their head offices and their main developed business included in the consolidation by the full consolidation method and the respective proportion of equity is as follows: 402