IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 6.6.2. Impairment of property, plant and equipment, intangible assets and rights of use Results of impairment tests The tests carried out on the Ibersol group’s CGUs with signs of impairment resulted in the need to record impairment in the amount of 255,098 euros in 2024 (431,484 euros in 2023), which is the result of the impairment of the assets Ribs Arturo Soria in Spain and Pans Aqua Portimão and Area Serviço Sol in Vilar do Paraíso, in Portugal. The detail of the impairment changes is presented as follows: Year 2024 Unit Segment Recoverable value (value in use) Assets value Impairment loss on AFT Impairment loss on IA TOTAL Ribs (1 unit) Restaurants - 34 185 34 185 - 34 185 Pans & C.ª (1 unit) Counters - 101 731 101 731 - 101 731 Service Areas (1 unit) Concessions and Travel 40 252 159 433 119 181 - 119 181 TOTAL 40 252 295 350 255 098 - 255 098 Year 2023 Unit Segment Recoverable value (value in use) Assets value Impairment loss on AFT Impairment loss on IA TOTAL Ribs (2 units) Restaurants - 401 200 401 200 - 401 200 Pizza Movil (2 units) Restaurants - 26 880 26 880 - 26 880 Pizza Hut (1 unit) Restaurants - 3 405 3 405 - 3 405 TOTAL - 431 484 431 484 - 431 484 Sensitivity Analysis The effects of the sensitivity analyses on the discount rate and growth rate in perpetuity are presented below. In 2023, there is no change in the amount of impairment recorded, since total impairment was considered for the CGUs that are impaired in that year. 415