IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 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 Financial investments in subsidiaries 5.1. 108 967 448 109 006 467 Loans granted to subsidiaries 5.2. 130 908 996 117 008 996 Deferred tax assets 8.3.1. 1 172 443 2 590 280 Total non-current assets 241 048 888 228 605 743 Current Income tax recoverable 8.2. 2 106 307 1 850 952 Group subsidiaries accounts receivable 4.3. 10 178 066 9 864 617 Other current accounts receivable 4.1. 277 626 1 703 505 Cash and bank deposits 7.3. 56 962 159 63 180 587 Total current assets 69 524 157 76 599 661 Total Assets 310 573 045 305 205 404 EQUITY Equity Share capital 7.1.1. 41 514 818 42 359 577 Own shares 7.1.2. -2 696 711 -3 244 007 Share premium 7.1.1. 29 900 788 29 900 788 Legal reserve 7.1.3. 6 091 350 4 236 427 Other reserves 7.1.3. 150 433 058 140 878 452 Retained earnings 7.1.3. 35 305 425 35 305 425 Net profit for the year 7.1.5. 37 044 329 37 098 448 Total Equity 297 593 057 286 535 110 LIABILITIES Non-current liabilities Borrowings obtained 7.2. - 4 800 000 Procisions - 5 257 Total non-current liabilities - 4 805 257 Current liabilities Borrowings obtained 7.2. 9 832 442 11 583 361 Group subsidiaries accounts payable 4.3. 2 795 596 2 098 226 Current accounts payable 4.2. 351 950 183 450 Income tax payable 8.2. - - Total current liabilities 12 979 989 13 865 036 Total Liabilities 12 979 989 18 670 294 Total Equity and Liabilities 310 573 045 305 205 404 Porto, 30 th April 2025 473