IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS UQ Consult investment includes goodwill of about 2.1 million euros. At the end of December 2024, the Ibersol group acquired 25% of the capital of several Gallaecia Group companies, as detailed in note 1.3. This investment was classified as a joint venture and was recorded at cost on the date of acquisition (31 December 2024) and, subsequently, these holdings are measured using the equity method. The main indicators of the companies entering by the equity method are: Currency Assets Equity Capital Turnover Net Profit % Group UQ Consult - Serviços de Apoio à Gestão, S.A. EUR 4 239 626 1 020 094 4 322 187 2 331 50% Ziaicos - Serviços e gestão, Lda EUR 493 560 493 560 - 7 951 40% Gut & Schnell, SL EUR 1 024 647 187 768 2 675 605 115 560 25% Sapidium Ferrolterra, SL EUR 1 352 569 -203 727 2 372 847 68 669 25% Original Chicken Compostela, SL EUR 801 445 -449 069 1 966 638 -29 774 25% Frisch Vigo, SL EUR 1 249 427 186 052 2 416 983 53 603 25% Frisch Pontevedra, SL EUR 822 995 -14 694 975 016 -53 281 25% Lecker Ourense, SL EUR 725 852 243 244 1 281 442 87 741 25% The proportion of equity and net income attributable to the group is as follows: 436