IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED STATEMENT OF INCOME AND OTHER COMPREHENSIVE INCOME FOR THE YEARS ENDED 31 DECEMBER 2025 AND 2024 (amounts in euros) The Board of Directors, Porto, 22nd April 2026 Notes 2025 2024 Sales 4.1. 526 608 374 471 110 698 Rendered services 4.1. 2 907 578 3 190 147 Cost of sales 5.1.1. -120 505 642 -112 773 859 External supplies and services 4.3.1. -123 084 013 -129 573 604 Employee costs 4.3.2. -161 219 128 -145 722 877 Amortisation, depreciation and impairment losses of TFA, Rights of Use, Goodwill and IA 6.2. to 6.6. -102 886 026 -72 223 047 Other operating gains (losses) 4.3.3. 7 759 337 9 493 530 Other operating gains (losses) 29 580 480 23 500 988 Financial expenses and losses 8.7. -17 775 293 -16 746 419 Financial income and gains 8.7. 3 031 529 5 165 182 Gains (losses) in associated and joint controlled sub. - Equity method 6.7. -40 649 -157 050 Profit before tax from continuing operations 14 796 067 11 762 701 Income tax 9.1.1. 377 332 -765 593 Net profit from continuing operations 15 173 400 10 997 108 Discontinued operation: Profit (loss) from discontinued operations, net of tax 6.8. – 2 825 357 Total Comprehensive Income 15 173 400 13 822 465 Another integral result Net exchange differences -1 534 172 -260 231 Consolidated Comprehensive Income 13 639 228 13 562 234 Consolidated net profit attributable to: Shareholders of parent company Continued operations 15 206 452 11 026 440 Discontinued operations 0 2 825 357 Non-controlling interests 8.1.4. Continuing operations -33 052 -29 332 Discontinued Operations 0 0 15 173 400 13 822 465 Consolidated comprehensive income attributable to: Shareholders of parent company Continued operations 13 672 280 10 766 209 Discontinued operations 0 2 825 357 Non-controlling interests 8.1.4. Continuing operations -33 052 -29 332 Discontinued Operations 0 0 13 639 228 13 562 234 Earnings per share: 8.1.6. Basic Continuing Operations 0,37 0,26 Discontinued Operations 0,00 0,07 Diluted Continued operations 0,37 0,26 Discontinued Operations 0,00 0,07 364