IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements 1.2. Ibersol Group’s joint ventures and associates For the periods ended 31 December 2023 and 2022, the Group’s companies, their respective head offices and their main developed business included in the consolidation by the equity method and the respective proportion of equity is as follows: Company Head Office % Shareholding dec/23 dec/22 Associated companies Ziaicos - Serviços e gestão, Lda. Porto 40% 40% Medfood Invest S. L. Alicante - Spain 40% - Companies controlled jointly UQ Consult - Serviços de Apoio à Gestão, S.A. Porto 50% 50% 1.3. Changes in the consolidation perimeter Acquisition of new companies In the year ended 31 December 2023 the associated Medfood was acquired, by subscription of 40% of its share capital. In the year ended 31 December 2022 the subsidiaries Food Orchestrator and Eat Tasty was acquired, by subscription of 83.7% of its share capital. Disposals In the year ended 31 December 2023, there were no disposals of companies. In 30 November 2022, the Group sold the subsidiaries Iberking, Restauração S.A. and Lurca S.A.U. Other changes in the consolidation perimeter Liquidation of subsidiary With reference to 13 January 2022, the subsidiary Cortsfood, SL was liquidated. Merge of subsidiaries With reference to 1 August 2022, the subsidiaries Ibersol Hotelaria e Turismo, Asurebi and Eggon were merged into the subsidiary Ibersol Restauração, S.A.. Incorporation of subsidiaries On 1 November 2023, a subsidiary, Belsai Restauração, S.A., was created to operate 6 of the group’s service areas and 4 concessions. The assets resulted from the spin-off of the companies Iberusa and Maestro With reference to 30 December 2022, the subsidiary IBERESPANA CENTRAL DE COMPRAS A.I.E., a purchasing center in Spain, was constituted, which will replace PANSFOOD, FOODSTATION, VIDISCO Y LURCA UTE, extinguished on 31 December 2022. 404