IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements CONSOLIDATED STATEMENT OF INCOME AND OTHER COMPREHENSIVE INCOME FOR THE YEARS ENDED 31 DECEMBER 2024 AND 2023 (amounts in euros) Notes 2024 2023 Sales 4.1. 471 110 698 414 624 839 Rendered services 4.1. 3 190 147 3 559 587 Cost of sales 5.1.1. -112 773 859 -100 190 238 External supplies and services 4.3.1. -129 573 604 -121 872 018 Payrolll costs 4.3.2. -145 722 877 -127 345 166 Amortisation, depreciation and impairment losses of TFA, Rights of Use, Goodwill and IA 6.2. a 6.6. -72 223 047 -50 734 875 Other operating gains (losses) 4.3.3. 9 493 530 4 908 081 Operating Income 23 500 988 22 950 210 Financial expenses and losses 8.7. -16 746 419 -14 331 038 Financial income and gains 8.7. 5 165 182 4 523 905 Gains (losses) in associated and joint controlled sub. - Equity method 6.7. -157 050 239 078 Profit before tax from continuing operations 11 762 701 13 382 155 Income tax 9.1.1. -765 593 1 226 065 Net profit from continuing operations 10 997 108 14 608 220 Discontinued operation Profit (loss) from discontinued operations, net of tax 6.8. 2 825 357 805 466 TOTAL COMPREHENSIVE INCOME 13 822 465 15 413 686 Another integral result Net exchange differences -260 231 -11 406 222 CONSOLIDATED COMPREHENSIVE INCOME 13 562 234 4 007 464 Consolidated net profit attributable to: Shareholders of parent company Continued operations 11 026 440 14 731 980 Discontinued operations 2 825 357 805 466 Non-controlling interests 8.1.4. Continuing operations -29 332 -123 760 Discontinued Operations 0 0 13 822 465 15 413 686 Consolidated comprehensive income attributable to: Shareholders of parent company Continued operations 10 766 209 3 325 758 Discontinued operations 2 825 357 805 466 Non-controlling interests 8.1.4. Continuing operations -29 332 -123 760 Discontinued Operations 0 0 13 562 234 4 007 464 Earnings per share: 8.1.6. Basic Continuing Operations 0,26 0,35 Discontinued Operations 0,07 0,02 Diluted Continued operations 0,26 0,35 Discontinued Operations 0,07 0,02 The Board of Directors, Porto, 30 th April 2025 358