IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT 5.1.5 Risk Management and Internal Control over Sustainability Reporting [DR ESRS 2 GOV-5] The sustainability report is based on information prepared by the Group’s internal sustainability team. The final report is submitted to and reviewed by the Board of Directors. The following risks are identified in the sustainability report: - availability of upstream and downstream value chain information; - accuracy of estimates obtained by extrapolating from real samples; - complexity and slowness in obtaining data. To mitigate the above risks, and especially the last one, the company envisions developing an integrated sustainability information system. 5.1.6 Strategy, Business Model and Value Chain [DR ESRS 2 SBM-1] The Group operates in three main business segments, listed below, with their respective revenues for the fiscal year 2025. Segment Turnover (k€) 2025 Restaurants 115 035 Counters 221 475 Concessions, Travel and Catering 191 715 Others 1 291 Total 529 515 116