IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Land Buildings and other constructions Equipment Other tangible fixed assets Other tangible fixed assets Total 01 January 2024 7 156 810 91 542 747 21 729 665 5 388 487 4 892 639 130 710 348 Acquisition by business combination 1 369 358 3 004 790 6 275 378 - - 10 649 525 Currency translation -217 077 174 487 252 215 -258 873 -17 688 -66 936 Additions 591 286 21 743 490 11 171 546 2 857 774 1 998 987 38 363 083 Decreases - -140 808 -66 147 -9 525 -39 811 -256 291 Transfers - 1 191 677 2 039 047 85 684 -3 325 662 -9 254 Depreciation for the year - -10 759 809 -6 524 341 -1 324 430 - -18 608 581 Impairment for the year - -255 098 - - - -255 098 31 December 2024 8 900 377 106 501 476 34 877 362 6 739 116 3 508 465 160 526 797 Cost 9 259 729 222 506 069 132 237 860 24 160 982 3 508 465 391 673 105 Accumulated depreciation -350 351 -104 559 993 -96 254 262 -17 404 292 - -218 568 899 Accumulated Impairment -9 000 -11 444 600 -1 106 235 -17 574 - -12 577 409 31 December 2024 8 900 377 106 501 476 34 877 362 6 739 116 3 508 465 160 526 797 Currency translation -154 767 -294 918 -87 900 -10 367 -190 663 -738 615 Additions 2 279 916 16 309 198 8 216 900 2 020 152 700 678 29 526 844 Decreases - -282 434 -350 794 -23 852 -169 049 -826 130 Transfers 260 000 2 921 801 3 104 557 255 229 -2 387 319 4 154 268 Depreciation for the year -14 382 -14 398 707 -8 478 200 -1 605 995 - -24 497 284 Impairment for the year - -443 788 - - - -443 788 Reversal of impairment - 584 853 - - - 584 853 31 December 2025 11 271 144 110 897 481 37 281 925 7 374 283 1 462 112 168 286 947 Cost 11 644 878 231 141 386 139 016 466 26 202 909 1 462 112 409 467 751 Accumulated depreciation -364 733 -108 940 371 -100 628 306 -18 811 051 - -228 744 461 Accumulated Impairment -9 000 -11 303 535 -1 106 235 -17 574 - -12 436 344 31 December 2025 11 271 144 110 897 481 37 281 925 7 374 283 1 462 112 168 286 947 423