IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS 1.2. Ibersol Group’s joint ventures and associates For the periods ended 31 December 2025 and 2024, the Group’s companies, their respective head offices and their main de- veloped business included in the consolidation by the equity method and the respective proportion of equity is as follows: Company Head Office % Shareholding dec/25 dec/24 Associated companies Ziaicos - Serviços e gestão, Lda. Porto 40% 40% Companies controlled jointly UQ Consult - Serviços de Apoio à Gestão, S.A. Sapidum Ferrolterra SL Original Chicken Compostela SL Gut & Schnell SL Frisch Vigo SL Frisch Pontevedra SL Lecker Ourense SL Porto Galiza - Spain Galiza - Spain Galiza - Spain Galiza - Spain Galiza - Spain Galiza - Spain 50% 25% 25% 25% 25% 25% 25% 50% 25% 25% 25% 25% 25% 25% 1.3. Changes in the consolidation perimeter Acquisition of new companies In the year ended 31 December 2025, there were no acquisitions of companies. On 23 July 2024, the acquisition of 100% of the share capital of the subsidiary Medfood Investments S.L. (which in turn holds 100% of the share capital of New Restaurants of Spain, S.A.) was completed, following the initial acquisition of a 40% share in 2023, through the subscription of 40% of Medfood’s share capital. See note 6.1. 370