IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 1. Presentation and Structure of the Group IBERSOL, SGPS, SA (Group or Ibersol) with head office at Praça do Bom Sucesso, Edifício Península n.º 105 a 159 – 9º, 4150- 146 Porto, Portugal. Ibersol’s subsidiaries (jointly called “the Group”), operate a network of 562 units in the restaurant segment through the brands Pizza Hut, Pret a Manger, Pans & Company, Ribs, FrescCo, SantaMaría, Kentucky Fried Chicken, Pans Café, Pizza Móvil, Miit, Taco Bell, Sol, Silva Carvalho Catering e Palace Catering, Goto Café and others. The group has 515 units which it operates and 47 units under a franchise contract. Of this universe, 321 are based in Portugal, of which 320 are owned and 1 franchised, and 225 are based in Spain, spread over 179 own establishments and 46 franchisees and 16 in Angola. Ibersol is a public limited company listed on the Euronext of Lisbon. Company: IBERSOL, SGPS, S.A. Head Office: Edifício Península Praça do Bom Sucesso, nº 105 a 159, 9º, Porto, Portugal Legal Nature: Public Limited Company Share Capital: €40,899,126 L.E.I.: 501 669 477 Ibersol SGPS parent company and ultimate parent entity is ATPS - SGPS, S.A. 1.1. Ibersol Group Subsidiaries For the periods ended 31 December 2025 and 2024, the Group companies, their head offices and their main developed busi- ness included in the consolidation by the full consolidation method and the respective proportion of equity is as follows: 368