IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Unit Segment Recoverable value (value in use) Recoverable value Impairment loss Vidisco Restaurants 7 116 287 9 132 746 -2 016 459 Dec/18 7 116 287 9 132 746 -2 016 459 Vidisco Restaurants 3 116 746 7 116 746 -4 000 000 Dec/19 3 116 746 7 116 746 -4 000 000 EatOut Concessions and Travel 30 630 919 34 973 215 -4 342 296 Vidisco Restaurants - 3 116 287 -3 116 287 Dec/20 30 630 919 38 089 502 -7 458 583 FrescCo Restaurants - 1 476 821 -1 476 821 Dec/21 - 1 476 821 -1 476 821 Total at 31 dec/2025 40 863 952 55 815 815 -14 951 863 At 31December 2025 and 2024, no impairment of goodwill was recognized. Sensitivity analysis The discount rates presented were calculated based on the WACC (Weighted Average Cost of Capital) methodology, taking into account the risk-free interest rate, sector risk, and varying country and segment risks. In the case of the Travel segment, the renewed growth momentum of operators, which allowed the recovery of pre-pandemic traffic to be anticipated by approximately one year, together with positive outlooks for traffic evolution, led to the perception of a risk profile for this segment similar to that of the restaurants and catering segment. 6.6.2. Impairment of property, plant and equipment, intangible assets and rights of use Results of impairment tests The tests performed on the Ibersol group’s CGUs with indicators of impairment t, determined that an impairment loss of €1,492,241 should be recognised in 2025 (€225,098 in 2024), and an impairment reversal of €1,008,997 was recognised in 2025. Additionally, for right-of-use assets, an impairment reversal of €350,000 was recognised, relating to Gran Canaria Airport, resulting from projections of its operating results through to the end of the contract (Note 6.5.). Details of the movements in impairment of property, plant and equipment and intangible assets are presented as follows: 431