IBERSOL | Integrated Management Report - 2024

Individual Financial Statements STATEMENT OF CASH FLOWS FOR THE YEARS ENDED 31 DECEMBER 2024 AND 2023 (amounts in euros) Notes 2024 2023 Cash Flows from Operating Activities - Receipts from clients - -47 201 Payments to supliers -4 254 -407 068 Staff payments -385 859 -454 269 Flows generated by operations -390 113 -4 184 715 Payments/receipt of income tax 540 012 4 782 646 Other paym./receipts related with operating activities 1 530 414 143 662 Flows from operating activities (1) 1 680 313 73 106 883 Cash Flows from Investment Activities Receipts from: Financial investments . Capital contributions to subsidiaries 5.1.2. - 5 870 000 Loans granted to subsidiaries 5.2. 7 100 000 54 280 000 Dividends received 7.5. 30 004 295 30 503 681 Financial investments 272 836 Interest received 7.5. 8 550 846 8 685 528 Other assets Payments for: Financial investments Financial investments 5.1.1 -50 000 -23 800 120 Loans granted to subsidiaries 5.2. -21 000 000 Flows from investment activities (2) 24 877 977 75 539 089 Cash flows from financing activities Receipts from: Borrowings obtained 7.2. 5 000 000 Payments for: Borrowings obtained 7.2. -11 600 000 -11 600 000 Dividends paid 7.1.4. -20 755 209 -29 651 704 Interest and similar costs 7.5. -190 335 -433 313 Acquisition of own shares 7.1.2. -5 231 174 -3 244 007 Other financing activities Flows from financing activities (3) -32 776 718 -44 929 024 Change in cash & cash equivalents (4)=(1)+(2)+(3) -6 218 428 30 753 727 Cash & cash equivalents at the start of the period 63 180 587 32 426 860 Cash & cash equivalents at end of the period 7.3. 56 962 159 63 180 587 The Board of Directors Porto, 30 th April 2025 474