IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Economic activities Code Observations Absolut CAPEX (€) Proportion of CAPEX A. ACTIVITIES ELIGIBLE FOR TAXONOMY A1. Environmentally sustainable activities (aligned to the taxonomy) Construction of new buildings MAC 7.1 ; EC 3.1 Recovering construction waste in new restaurants €17 532,33 0,015% Renovation of existing buildings MAC 7.2 ; EC 3.2 Recovering construction waste in refurbished restaurants €67 140,57 0,057% Installation, maintenance and repair of renewable energy technologies MAC 7.6 Installation of sanitary hot water solar panels in new and refurbished restaurants €10 420,40 0,009% Professional services related to the energy performance of buildings MAC 9.3 Energy efficiency projects for the new restaurants €11 000,00 0,009% CAPEX of environmentally sustainable activities (aligned to the taxonomy) €106 093,30 0,090% A2. Activities eligible for the taxonomy but not environmentally sustainable (not aligned for the taxonomy) Construction of new buildings MAC 7.1 ; EC 3.1 New restaurants (everything except aligned components) €11 498 515,39 9,791% Renovation of existing buildings MAC 7.2 ; EC 3.2 Refurbished restaurants (everything except aligned components) €10 138 881,31 8,633% CAPEX of activities eligible for the taxonomy but not environmentally sustainable (not aligned for the taxonomy) €21 637 396,70 18,423% TOTAL (A1+A2) €21 743 490,00 18,514% B. ACTIVITIES NOT ELIGIBLE FOR TAXONOMY CAPEX of activities not eligible f or taxonomy (B) €95 701 134,79 81,486% CAPEX TOTAL (A+B) €117 444 624,79 100,000% 162