IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT The following table illustrates the intensity of GHG emissions per unit of net revenue in the last two years of activity. The net revenue considered is the Group’s consolidated sales for the respective fiscal year, given by the sum of restaurant sales and merchandise sales from total operations (continued and discontinued), as per note “4.1 Revenue” of the Consolidated Financial Statements. In line with the above regarding the scope of analysis, for the year 2024 and to harmonize the criterion used in the intensity ratio in the numerator (issuances) and denominator (revenue), sales from the operations of the company NRS, acquired in 2024, were excluded. GHG intensity as a percentage of net revenue 2024 2025 % 2025/24 Total GHG emissions (location based) as a percentage of net revenue (tCO 2 eq / M€) 415,2 387,7 -6,6% Total GHG emissions (market-based) as a percentage of net revenue (tCO 2 eq / M€) 419,8 391,5 -6,7% 174