IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Relevant estimates and judgements Notes PPA (Purchase price allocation) subsidiaries Medfood e New Restaurants of Spain (NRS) 6.1. Recoverability of goodwill 6.2. e 6.6. Recoverability of property, plant and equipment, intangible assets and rights of use 6.3. a 6.6. Lease term and incremental finance charge 8.3. Measurement of deferred tax assets 9.2. The estimates and underlying assumptions were determined based on the best knowledge existing at the date of approval of the financial statements of the events and transactions in progress, as well as the experience of past and/or current events. However, situations may occur in subsequent periods that were not foreseeable at the date of approval of the financial state- ments and were not considered in these estimates. Changes to the estimates that occur after the date of these consolidated financial statements, will be recognised in net income, in accordance with IAS 8, using a prospective methodology. For this reason and given the degree of uncertainty, the actual results of the transactions in question may differ from the corresponding estimates.. 3. Operational Risk Management 3.1. Risks of the global contextl The Ibersol Group pays special attention to the global geopolitical context, namely conflicts in the Middle East and adjoining territories, whose effects on the global economy (shortages of goods and energy, logistical disruptions, rising inflation) and on society have been significant and may yet worsen, making the entire global context more complex in the medium and long term, with changes to global food supply chains, which have consequences for operations and business profitability. 381