IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 The table below describes the projected financial effects associated with the material risks and opportunities and their respective time horizon. The values considered correspond to the effect in one fiscal year. There are no current relevant financial effects of the identified risks and opportunities. Topic Sub-Topic Sub Sub-Topic IRO category Description of Risk / Opportunity Time horizon Magnitude - quantification E1 E1.1 Climate change adaptation Risk Extreme weather events caused by climate change can lead to damage or loss of assets (stores, offices, warehouses, vehicles), which has direct consequences on the company's equity and earnings (EBITDA).. In the medium and long term 14 000 000 E1 E1.2 Climate change mitigation Risk Increased raw material prices due to disruptions in production and distribution chains associated with climate change.. In the short, medium and long term. 11 250 000 E5 E5.1 Inputs and use of resources Risk Business disruption, directly or via the supply chain, due to crises of a political, economic, or health nature (e.g., wars, shortages/price increases of raw materials and energy products, blockades of goods transport routes, epidemics/zoonoses, and pandemics).). In the short and medium term 12 000 000 E5 E5.1 Inputs and use of resources Risk In Angola, there is a possibility of government-imposed import restrictions favouring local production. This could affect the availability of raw materials approved by franchisor brands and, ultimately, the continuity of operations.. In the short, medium and long term. 14 000 000 E5 E5.2 Resource outflow Opportunity Reducing packaging costs through the use of reusable materials. In the short, medium and long term. 4 500 000 E5 E5.3 Waste Opportunity Optimization of production planning systems (supported by Artificial Intelligence) In the medium term) 5 625 000 149