IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Year 2024 Unit Segment Recoverable value (value in use) Assets value Impairment loss on PPE Impairment loss on IA TOTAL Ribs (1 unit) Restaurants - 34 185 34 185 - 34 185 Pans & C.ª (1 unit) Counters - 101 731 101 731 - 101 731 Service Areas (1 unit) Concessions and Travel 40 252 159 433 119 181 - 119 181 TOTAL 40 252 295 350 255 098 - 255 098 Impairment for the year Year 2025 Unit Segment Recoverable value (value in use) Assets value Impairment loss on AFT Impairment loss on IA TOTAL PIZZA HUT (4 units) Restaurants 126 185 907 444 443 788 337 471 781 259 KFC (1 unit) Counters - 60 982 - 60 982 60 982 Service Areas (2 units) Concessions and Travel 640 796 1 290 796 - 650 000 650 000 TOTAL 766 981 2 259 222 443 788 1 048 453 1 492 241 Reversão de imparidade do ano Year 2025 Unit Segment Recoverable value (value in use) Assets value Impairment loss on AFT Impairment loss on IA TOTAL PIZZA HUT (1 unit) Restaurants 678 578 573 750 -104 828 - -104 828 Pans (1 unit) Counters 517 259 396 199 -121 060 - -121 060 Service Areas (2 units) Concessions and Travel 1 204 346 421 237 -358 964 -424 144 -783 109 TOTAL 2 400 183 1 391 186 -584 853 -424 144 -1 008 997 432