IBERSOL | Integrated Management Report | 2025

FINANCIAL PERFORMANCE 4.5 Individual Net Result and Proposed Application of Results In the 2025 financial year, Ibersol SGPS, S.A. reported a consolidated net profit of 15,173,400 euros and a net profit in individual accounts of 10,035,005 euros. The Board of Directors proposes the following allocation of results: Legal Reserve 501.750 euros Dividends 9.533.255 euros The Board of Directors proposes the distribution of a gross dividend of €0.70 per share, amounting to €28,629,388, which represents the distribution of free reserves amounting to €19,096,133, in addition to the distribution of the result for the year. If the company holds treasury shares, the aforementioned allocation of €0.70 per share in circulation will be maintained, but the total amount of dividends paid will be reduced. 4.6 Information on treasury stock transactions In July 2025, a reduction in share capital was registered due to the cancellation of 615,692 treasury shares, resulting in a share capital of €40,899,126. As of December 31, 2025, and under the share buyback programs approved by shareholders at the General Meeting, Ibersol SGPS held 878,265 treasury shares at an average price of €9.88, representing 2.15% of the share capital. 100