IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Assets and liabilities of the unallocated segments dec 2025 dec 2024 Assets Liabilities Assets Liabilities Deferred Taxes 9 098 759 3 161 362 9 207 174 4 088 399 Income tax 1 297 069 36 236 2 968 601 110 993 Net Financing 119 859 048 11 940 220 140 659 284 16 722 004 BK sale receivable amount 359 985 - 6 824 843 - Non-current accounts receivable 117 438 - 273 924 - Investments in associates and joint ventures 5 441 211 - 5 481 859 - Debt instruments at amortised cost 1 235 099 - 1 630 669 - Total 137 408 609 15 137 818 167 046 353 20 921 397 Allocated by segment 551 986 507 357 288 797 594 231 243 397 786 151 Not allocated 137 408 609 15 137 818 167 046 353 20 921 397 Total Balance 689 395 116 372 426 615 761 277 596 418 707 547 INFORMATION BY GEOGRAPHY As at 31 December 2025 and 2024 the breakdown of revenues and non-current assets by geography is as follows: 392