IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 5.3.1.14 Remuneration indicators [DR ESRS S1-16] In fiscal year 2025, the pay gap ratio , calculated based on the total compensation of the highest-paid em- ployee and the median annual compensation of employees, was 9,950 . This result reflects the difference between roles with different levels of responsibility, namely between an executive team with responsibility over several markets and the operational roles that make up the majority of the workforce. At the same time, the gender pay gap indicator (Average female pay / Average male pay) was 1,010 , re- vealing a residual difference of approximately 1% between the average pay of women and men in compa- rable roles, which demonstrates equitable pay practices in accordance with the gender equality principles promoted by the organization. Methodological note : The values of the indicators above refer to Portugal and the Eat-Out company in Spain, which represents approximately 74% of the employees in this region. The Angolan market was not included in the calculation because it has char- acteristics (in terms of cost of living, pay levels and cultural profile) that are completely different from those of the European area, and therefore its inclusion would tend to distort the consolidated values. 5.3.1.15 Incidents, complaints and serious impacts on human rights [DR ESRS S1-17] Number of incidents of discrimination and harassment In 2025, in Portugal there were no recorded incidents of discrimination, including harassment, related to gender, nationality, race or ethnicity, religion or belief, sexual orientation or other relevant factors. 211