IBERSOL | Integrated Management Report - 2024

Individual Financial Statements dec/2024 dec/2023 % Acquistion value Acquistion value Ibersol Restauração, S.A. 100% 21 674 406 21 674 406 Iberusa Hotelaria e Restauração, S.A. 5% 8 703 962 8 703 962 Ibersol Madeira e Açores, S.A. 100% 15 386 800 15 386 800 Restmon Portugal, Lda 61% 499 448 499 448 Ibergourmet - Prod. Alimentares, S.A. 69% 57 020 57 020 Iberpret, S.A. 100% 50 000 - Maestro - Serv. Gestão Hoteleira SA 4% 21 258 21 258 Belsai - Restauração S.A. 5% - 89 019 Ibersol Angola, S.A. 0,20% 720 720 Total 46 393 613 46 432 632 Accumulated impairment losses -499 448 -499 448 Total financial investments 45 894 165 45 933 184 The entities presented in the table above are 100% directly and indirectly owned by Ibersol SGPS, S.A., with the exception of Restmon which is 61% directly and indirectly owned. In 2024, subsidiary Iberpret, S.A. was created by subscription to its share capital, and the subsidiary Belsai - Restauração, S.A. was sold. Accumulated impairment losses correspond to the entire share in Restmon Portugal, Lda. In 2024 and 2023, equity and profit, as recognized in the individual financial state- ments of the subsidiary companies, are as follows: 2024 Currency Equity Equity without capital contributions Net Profit % Ibersol Restauração, S.A. EUR 4 207 919 1 229 237 -7 731 50% Iberusa Hotelaria e Restauração, S.A. EUR 485 325 485 325 -42 992 40% Ibersol Madeira e Açores, S.A. EUR 1 277 242 72 208 16 042 25% Restmon Portugal, Lda EUR 1 538 734 -272 396 -93 605 25% Ibergourmet - Prod. Alimentares, S.A. EUR 987 593 -419 296 -9 595 25% Iberpret, S.A. EUR 1 519 136 132 449 45 531 25% Maestro - Serv. Gestão Hoteleira S.A. EUR 973 058 38 587 -67 011 25% Ibersol Angola, S.A. EUR 792 417 155 503 90 460 25% 492