IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2024 AND 2023 (amounts in euros) The Board of Directors, ASSETS Notes 31/12/2024 31/12/2023 Non-current Goodwill 6.1. e 6.2. 58 587 677 54 391 775 Intangible Assets 6.3. 40 927 365 26 504 932 Property, plant and equipment 6.4. 160 526 797 130 710 349 Assets under rights of use 6.5. 264 790 755 218 816 592 Investment property 6.9. 12 539 186 12 839 749 Investments in Associates and Joint Ventures 6.7. 5 481 859 6 323 998 Debt instruments at amortised cost 8.4. 1 443 650 585 250 Non-current Receivables 5.2. 10 227 350 9 149 041 Deferred Tax Assets 9.2.1. 9 207 174 12 236 647 Total non-current assets 563 731 813 471 558 333 Current Assets Inventories 5.1. 15 415 255 13 185 289 Income tax recoverable 9.1.2. 2 968 601 3 550 462 Debt instruments at amortised cost 8.4. 187 018 995 489 Current receivables 5.2. 37 918 728 28 678 238 Cash and bank deposits 8.5. 140 659 284 188 538 842 Total current assets 197 148 885 234 948 320 Group of assets classified as held for sale 6.8. 396 898 5 876 692 Total Assets 761 277 596 712 383 344 EQUITY Share capital Share capital 8.1.1. 41 514 818 42 359 577 Own shares 8.1.2. -2 696 712 -3 244 008 Share premium 8.1.1. 29 900 789 29 900 789 Currency translation reserve 8.1.3. -21 754 904 -21 494 673 Legal reserve 8.1.3. 6 091 350 4 236 428 Retained earnings and other reserves 8.1.3. 275 660 797 287 597 084 Net profit for the year 8.1.3. 13 851 797 15 537 446 Equity attributable to shareholders of Ibersol 342 567 935 354 892 643 Non-controlling Interests 8.1.4. 2 114 31 446 Total Equity 342 570 049 354 924 089 LIABILITIES Non-current liabilities Borrowings 8.2. 13 221 336 12 663 527 Lease liabilities 8.3. 214 485 891 188 846 002 Deferred tax liabilities 9.2.2. 4 088 399 2 769 902 Other provisions 10.1. 455 505 2 542 118 Non-current payables 5.3. 3 704 3 704 Total non-current liabilities 232 254 836 206 825 253 Current Liabilities Borrowings 8.2. 15 739 644 15 790 517 Lease liabilities 8.3. 75 000 106 40 161 966 Current payables 5.3. 95 427 967 92 691 914 Income tax payable 9.1.2. 110 993 156 520 Total current liabilities 186 278 710 148 800 917 Liabilities directly associated with the group of assets classified as held for sale 6.8. 174 002 1 833 086 Total Liabilities 418 707 547 357 459 256 Total Equity and Liabilities 761 277 596 712 383 344 Porto, 30 th April 2025 359