IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Brands Industrial property Other intangible assets Intangible assets in progress Total 01 January 2024 14 116 667 10 136 490 1 451 669 800 107 26 504 933 Acquisition by business combination - 15 840 465 - - 15 840 465 Currency translation - -16 269 - -1 250 -17 519 Additions - 2 830 779 300 214 27 814 3 158 807 Decreases - -243 804 -60 054 - -303 858 Transfers - 80 073 112 447 -184 116 8 404 Amortization for the year -1 100 000 -2 301 701 -862 167 - -4 263 868 31 December 2024 13 016 667 26 326 033 942 109 642 555 40 927 365 Cost 22 000 000 62 352 884 9 611 234 642 555 94 606 673 Accumulated amortization -8 983 333 -31 479 809 -8 636 829 - -49 099 971 Accumulated Impairment - -4 547 042 -32 296 - -4 579 338 31 December 2024 13 016 667 26 326 033 942 109 642 555 40 927 365 Currency translation - -18 726 - -8 028 -26 754 Additions - 2 253 283 366 322 852 870 3 472 475 Decreases - -122 219 -5 925 -325 650 -453 795 Transfers - 158 015 - -380 539 -222 524 Amortization for the year -1 100 000 -4 104 372 -162 039 - -5 366 411 Impairment for the year - -1 048 453 - - -1 048 453 Reversal of impairment - 424 144 - - 424 144 31 December 2025 11 916 667 23 867 704 1 140 467 781 208 37 706 047 Cost 22 000 000 64 623 236 9 971 631 781 208 97 376 075 Accumulated amortization -10 083 333 -35 584 181 -8 798 868 - -54 466 382 Accumulated Impairment - -5 171 351 -32 296 - -5 203 647 31 December 2025 11 916 667 23 867 704 1 140 467 781 208 37 706 047 419