IBERSOL | Integrated Management Report - 2024

INTEGRATED MANAGEMENT REPORT 2024 STATEMENT OF CHANGES IN EQUITY FOR THE YEARS ENDED 31 DECEMBER 2024 AND 2023 (amounts in euros) Attributable to equity holders Notes Share Capital Own Shares Share Premium Legal Reserves Other reserves Retained earnings Net profit for the year Total Balance as at 1 January 2023 46 000 000 -11 410 227 29 900 789 1 976 080 135 353 372 35 305 425 45 206 934 282 332 373 Changes in the period: Application of the 2022 net profit: Transfer to reserves and retained earnings 7.1.3. 2 260 347 10 746 587 32 200 000 -45 206 934 - Capital decrease -3 640 423 11 410 227 -7 769 804 Acquisition / (disposal) of own shares 7.1.2. -3 244 008 -3 244 008 Total changes for the period -3 640 423 8 166 219 - 2 260 347 2 976 783 32 200 000 -45 206 934 -3 244 008 Net profit for the period 37 098 448 37 098 448 Comprehensive income 37 098 448 Transactions with equity holders in the period Appropriation of net profit for 2022 Dividends paid 7.1.4. 2 548 296 -32 200 000 -29 651 704 Balance on 31 December 2023 42 359 577 -3 244 008 29 900 789 4 236 427 140 878 452 35 305 425 37 098 448 286 535 109 Balance as at 1 January 2024 42 359 577 -3 244 008 29 900 789 4 236 427 140 878 452 35 305 425 37 098 448 286 535 109 Changes in the period: Application of the 2023 net profit: Transfer to reserves and retained earnings 7.1.3. 1 854 922 14 063 737 21 179 789 -37 098 448 - Capital decrease -844 759 5 778 469 -4 933 710 - Acquisition / (disposal) of own shares 7.1.2. -5 231 174 -5 231 174 Total changes for the period -844 759 547 295 - 1 854 922 9 130 027 21 179 789 -37 098 448 -5 231 174 Net profit for the period 37 044 329 37 044 329 Comprehensive income 37 044 329 Transactions with equity holders in the period Appropriation of net profit for 2023 Dividends paid 7.1.4. 424 580 -21 179 789 -20 755 209 Balance on 31 December 2024 41 514 818 -2 696 713 29 900 789 6 091 349 150 433 058 35 305 425 37 044 329 297 593 056 The Board of Directors Porto, 30 th April 2025 475