IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Shops and Commercial Spaces Buildings Equipment Other assets Total 01 January 2024 213 227 894 3 083 281 2 338 613 166 805 218 816 592 Acquisition by business combination 17 962 218 262 675 3 467 705 - 21 692 599 Currency translation -7 925 - - - -7 925 Increases 75 922 735 - - - 75 922 735 Decreases -1 515 825 - -13 814 -4 570 -1 534 209 Impairment reclassification -1 310 000 - - - -1 310 000 Depreciation for the year -46 677 589 -1 103 216 -968 311 -39 922 -48 789 037 31 December 2024 257 601 508 2 242 741 4 824 193 122 313 264 790 755 Cost 366 517 891 13 762 059 13 109 757 335 918 393 725 624 Accumulated depreciation -107 606 383 -11 519 318 -8 285 564 -213 605 -127 624 870 Accumulated Impairment -1 310 000 - - - -1 310 000 31 December 2024 257 601 508 2 242 741 4 824 193 122 313 264 790 755 Currency translation -145 298 - - - -145 298 Increases 34 087 904 - - - 34 087 904 Decreases -109 711 - - - -109 711 Transfers - -1 387 222 -2 501 048 -89 881 -3 978 151 Depreciation for the year -71 652 194 -361 492 -523 301 -9 031 -72 546 018 Reversal of impairment 350 000 - - - 350 000 31 December 2025 220 132 209 494 026 1 799 845 23 401 222 449 483 Cost 400 350 786 12 374 837 10 608 709 246 037 423 580 369 Accumulated depreciation -179 258 577 -11 880 810 -8 808 863 -222 637 -200 170 887 Accumulated Impairment -960 000 - - - -960 000 31 December 2025 220 132 209 494 026 1 799 845 23 401 222 449 483 427