IBERSOL | Integrated Management Report - 2024

NON-FINANCIAL STATEMENT Economic activities Code Observations Absolut OPEX (€) Proportion of OPEX A. ACTIVITIES ELIGIBLE FOR TAXONOMY A1. Environmentally sustainable activities (aligned to the taxonomy) Transport on motorbikes, passenger cars and light commercial vehicles MAC 6.5 Operational hire of electric service cars €155 549,34 1,139% Installation, maintenance and repair of renewable energy technologies MAC 7.6 Maintenance of thermal and photovoltaic solar panels in restaurants €10 932,40 0,080% OPEX of environmentally sustainable activities (aligned to the taxonomy) €166 481,74 1,219% A2. Activities eligible for the taxonomy but not environmentally sustainable (not aligned for the taxonomy) OPEX of activities eligible for the taxonomy but not environmentally sustainable (not aligned for the taxonomy) €0,00 0,000% TOTAL (A1+A2) €166 481,74 1,219% B. ACTIVITIES NOT ELIGIBLE FOR TAXONOMY OPEX of activities not eligible for taxonomy (B) €13 488 421,26 98,781% OPEX TOTAL (A+B) €13 654 903,00 100,000% 164

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