IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements 8 In our opinion, the consolidated financial statements, included in the annual report, are presented, in all material respects, in accordance with the requirements established by the ESEF Regulation. On the additional matters provided in article 10 of the Regulation (EU) 537/2014 Pursuant to article 10 of the Regulation (EU) 537/2014 of the European Parliament and of the Council, of 16 April 2014, and in addition to the key audit matters mentioned above, we also report the following:  We were first appointed as auditors of Ibersol, S.G.P.S., S.A. (parent company of the Group) at the General Shareholders’ Meeting held on 14 May 2018 to complete the mandate from 2017 to 2020. We were appointed at the General Shareholders’ Meeting held on 18 June 2021 for a second mandate from 2021 to 2024.  Management has confirmed to us that they are not aware of any fraud or suspicion of fraud having occurred that has a material effect on the financial statements. In planning and executing our audit in accordance with ISAs we maintained professional scepticism, and we designed audit procedures to respond to the possibility of material misstatement in the consolidated financial statements due to fraud. As a result of our work, we have not identified any material misstatement of the consolidated financial statements due to fraud.  We confirm that the audit opinion we issue is consistent with the additional report that we prepared and delivered to the supervisory body of the Group on 30 April 2025.  We declare that we have not provided any prohibited services as described in article 5 of the Regulation (EU) 537/2014 of the European Parliament and of the Council, of 16 April 2014, and we have remained independent of the Group in conducting the audit. 30 April 2025 SIGNED ON THE ORIGINAL KPMG & Associados Sociedade de Revisores Oficiais de Contas, S.A. (no. 189 and registered with CMVM under no. 20161489 ) represented by Pedro Manuel Bouça de Morais Alves da Costa (ROC no. 1466 and registered at CMVM with no. 20161076) 468