IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Changes in goodwill In the periods ended 31 December 2025 and 2024, there were no changes in goodwill, as follows: Restaurants Counters Concessions and Catering Others Total 01 January 2024 7 147 721 12 558 945 34 505 388 179 721 54 391 775 Additions - 4 195 902 - - 4 195 902 31 December 2024 7 147 721 16 754 847 34 505 388 179 721 58 587 677 Asset value 17 757 288 16 754 847 38 847 684 179 721 73 539 540 Accumulated impairment -10 609 567 - -4 342 296 - -14 951 863 31 December 2024 7 147 721 16 754 847 34 505 388 179 721 58 587 677 Asset value 17 757 288 16 754 847 38 847 684 179 721 73 539 540 Accumulated impairment -10 609 567 - -4 342 296 - -14 951 863 31 December 2025 7 147 721 16 754 847 34 505 388 179 721 58 587 677 In 2024, additions relate to the purchase of Medfood, as in note 6.1. The Goodwill impairment analysis is detailed in note 6.6.1. 6.3. Intangible assets Accounting policies Initial recognition and measurement - Brands Brands acquired in business combinations are reflected at fair value on the date of the combination (Eat Out group). The de- termination of the useful life of the brands was carried out considering the sector’s benchmark for brands of this size, which in general point to a useful life period of 20 years. 415