IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Economic activities Code Observations Absolute CAPEX ( € ) Proportion of CAPEX A. ACTIVITIES ELIGIBLE FOR THE TAXONOMY A1. Environmentally sustainable activities (aligned to taxonomy) Construction of new buildings CCM 7.1 ; CE 3.1 Recycling construction waste in new restaurants. €6 157,37 0,009% Renovation of existing buildings CCM 7.2 ; CE 3.2 Recovery of construction waste in renovated restaurants. €69 828,70 0,104% Installation, maintenance and repair of renewable energy technologies. CCM 7.6 Installation of solar panels for DHW in new and refurbished restaurants 6 820,00 0,010% Professional servives related to the energy performance of buildings CCM 9.3 Energy efficiency projects for new restaurants €5 500,00 0,008% CAPEX of environmentally sustainable activities (aligned to the taxonomy) €88306,07 0,132% A2. Activities eligible for taxonomy but not environmentally sustainable (not aligned for taxonomy) Construction of new buildings CCM 7.1 ; CE 3.1 New restaurants (all except aligned components) €8 837 168,51 13,173% Renovation of existing buildings CCM 7.2 ; CE 3.2 Refurbished restaurants (everything except aligned components) €7 383 723,42 11,006% CAPEX of taxonomy eligible but environmentally unsustainable activities (not taxonomy aligned) €16 220 891,93 24,179% TOTAL (A1+A2) €16 309 198,00 24,310% B. ACTIVITIES NOT ELIGIBLE FOR TAXONOMY CAPEX from non-eligible activities for taxonomy (B) €50 778 025,00 75,690% TOTAL CAPEX (A+B) €67 087 223,00 100,000% 162