IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Retribution transferred 13 452 000 Fair value of the participation previously held in Medfood 3 189 217 Fair value of identified net assets -12 445 315 Goodwill 4 195 902 The impact of the acquisition of the subsidiary Medfood on the Consolidated Income Statement and Other Comprehensive Income as in 31 December 2024, is as follows: 6 months ended 31/12/2024 Sales 21 303 522 Rendered services 41 293 Cost of sales -5 474 750 External supplies and services -6 206 772 Employee costs -6 167 540 Amortisation, depreciation and impairment losses of TFA, Rights of Use, Goodwill and IA -2 597 729 Other operating gains (losses) -301 325 Operating Income 596 699 Financial expenses and losses -1 015 791 Profit before tax -419 092 Income tax -23 280 Net profit -442 372 412