IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Sensitivity Analysis The effects of the sensitivity analyses on the discount rate and growth rate in perpetuity are presented below. Discount rate: Analysis year 2025 Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 1 410 181 -82 059 -0,50% 1 419 645 -72 596 Taxa WACC aplicada 1 492 241 - 0,50% 1 624 210 131 970 1,00% 1 663 384 171 143 Analysis year 2024 Discount rate Impairment Variation in impairment - increase/(decrease) -1,00% 213 108 -41 989 -0,50% 235 699 -19 399 Taxa WACC aplicada 255 098 - 0,50% 287 737 32 639 1,00% 295 350 40 252 433