IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Value Chain The impacts and opportunities identified as material in the materiality analysis are located primarily at the level of the company’s own operations. Material risks are distributed throughout the value chain. This characterization is described in more detail in section 5.1.9 (Material Impacts, Risks and Opportunities and their interaction with Strategy and Business Model). IBERSOL GROUP Restaurants Primary producers Aggregators Clients Eat-in and Take-Away Segments Delivery Segment Waste Management Operators “Food Leftovers Recovery Operators Logistics operators Industrial and wholesale producers Food suppliers Non-food suppliers Equipment suppliers Suppliers of energy and natural resources Service providers (construction, maintenance, information systems, fleet management, consultancy, auditing, cleaning) 119