IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements Balances between continuing operations and discontinued operations are eliminated in the consolidation process. Transactions between continuing operations and discontinued operations are eliminated to the extent that they represent operations that will no longer be carried out by the Group. As at 31 December 2024 and 2023, the impact of the discontinued operations on the Consolidated Statement of Income and Other Comprehensive Income is as follows: Income from discontinued operations dec. 2024 dec. 2023 Sales and services rendered 1 569 605 11 133 213 Cost of sales -455 798 -3 793 280 External supplies and services -451 605 -2 563 176 Personnel costs -419 350 -3 104 197 Amortisation, depreciation and impairment losses of AFT, Rights of Use, Goodwill and IA -418 488 - Other operating revenues / (costs) 3 455 50 418 Operating profit -172 181 1 722 978 Financial expenses -4 268 -112 904 Financial income - - Profit before tax -176 449 1 610 073 Income tax -49 898 -362 266 Net profit -226 347 1 247 807 Added Value 3 051 705 -442 341 Gain from sale 2 825 358 805 466 The amount of the capital gain from the sale in 2024 relates to the sale, in January 2024, of 8 Burger King units to BK Portugal, as part of the process of selling Burger King restaurants. The amount not received, of around 2.5 million euros, is unlikely to meet all the conditions to be received in full. The amount of the capital gain from the sale in 2023 relates to the final calculation of the Net Debt and revision of the estimate of the Extension Earn-out to be received, under the terms of the share purchase agreement signed with Burger King Portugal in November 2022. The calculation of the capital gain in 2024 is detailed as follows: 420