IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 (euros) 2025 Continued Op. 2024 Continued Op. Instalments for leasing contracts with a term of less than one year and other rental charges (Note 4.3.1) 717 605 4 656 825 Maintenance and repairs (Note 4.3.1) 10 159 521 8 998 078 Total Reference OPEX 10 877 126 13 654 903 The CAPEX component considered eligible under the EUGreen Taxonomywas assessed at €24,526,098.00 and refers to activities falling under sections 7 and 9 of Delegated Regulation (EU) 2021/2139 and section 3 of Delegated Regulation (EU) 2023/2486, as detailed above. The CAPEX aligned with the Taxonomy (numerator) was assessed at €88,306.07 taking into account the criteria set out by Delegated Regulation (EU) 2021/2139 and Delegated Regulation (EU) 2023/2486. Therefore, in 2025 the Proportion of CAPEX aligned with the Taxonomy was 0.132%. Eligible OPEX alignedwith the Taxonomy (numerator) was assessed at €263,004.25 and refers to activities that fall under sections 6 and 7 and are aligned with the criteria set out by Delegated Regulation (EU) 2021/2139, as detailed above. Activities that were not eligible in terms of OPEX for the taxonomy and were not sustainable from an environmental point of view were not considered. Therefore, in 2025 the Taxonomy-aligned OPEX ratio was 2.418%. The following are summary tables of the taxonomy-aligned and eligible CAPEX and OPEX ratios by objective, as proposed in Annex II of Delegated Regulation (EU) 2021/2178 and Annex II of Delegated Regulation (EU) 2023/2486. 159