IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT Economic activities Code Observations Absolute OPEX ( € ) Proportion of OPEX A. ACTIVITIES ELIGIBLE FOR THE TAXONOMY A1. Environmentally sustainable activities (aligned to taxonomy) Transport in motorcycles, passenger cars and light commercial vehicles CCM 6.5 Operational leasing of electric service cars €251 471,53 2,312% Installation, maintenance and repair of energy technologies from renewable sources CCM 7.6 Maintenance of thermal and photovoltaic solar panels in restaurants. €11 532,72 0,106% OPEX of environmentally sustainable activities (aligned to the taxonomy) €263 004,25 2,418% A2. Activities eligible for taxonomy but not environmentally sustainable (not aligned for taxonomy) OPEX of activities eligible for taxonomy but not environmentally sustainable (not aligned to the taxonomy) €0,00 0,000% TOTAL (A1+A2) €263 004,25 2,418% B. ACTIVITIES NOT ELIGIBLE FOR TAXONOMY OPEX of activities not eligible for taxonomy (B) €10 614 121,73 97,582% TOTAL OPEX (A+B) €10 877 125,98 100,000% 164