IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Contracts with customers in which a third entity is involved, namely at the level of deliverers (home delivery), the Group assess- es its relationship between agent and principal, having concluded that, with respect to the performance obligation of delivery of goods, it acts as agent, since this performance obligation is of the respective aggregators, and with respect to the perfor- mance obligation of sale of goods, Ibersol acts as principal and the aggregators as agent, since it is Ibersol’s responsibility for their production, confection, packaging and dispatch. Services Rendered Provision of services income is recognized in results with reference to the finishing stage of the transaction at the balance sheet date. The services provided by the Group essentially relate to royalties charged to franchisees based on sales or use, whereby reve- nue is recognized when the sale occurs and the performance obligation to which the royalties were assigned is satisfied. The revenue from contracts with customers is presented as follows: 385