IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 Calculation of added value 31/01/2024 Property, plant and equipment 2 985 333 Goodwill - Assets under rights of use 1 803 389 Intangible assets 284 403 Inventories 147 493 Other assets 478 722 Cash and bank deposits 334 935 Lease liabilities -1 607 735 Borrowings - Other liabilities -1 348 766 Deferred tax liabilities -46 897 Total net of assets and liabilities deconsolidated 3 030 877 Sale price 6 082 582 Operating expenses - Selling price net of selling costs 6 082 582 Gain on sale NCAHS 3 051 705 Profit (loss) in the Consolidated Statement of Compreehensice Income 3 051 705 On 31 December 2024 and 2023, the impact of discontinued operations on the Consolidated Cash Flow Statement is as follows: Cash flows from discontinued operations 2024 2023 Cash Flows from Operating Activities -172 181 1 722 978 Cash flows from investing activities - Disposal of available-for- sale non-current assets (NCAHS) 6 082 582 25 971 698 Cash and cash equivalents from discontinued operations 5 910 401 27 694 676 At 31 December 2024 and 2023, the cash flow of disposal of discontinued operations is presented as follows: Cash flow of discontinued operations sale 2024 2023 Cash received 6 082 582 25 971 698 Cash and cash equivalents sold -334 935 - Disposal of discontinued operations net of cash 5 747 647 25 971 698 421