IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 dec. 2025 dec. 2024 % Net Profit Net Profit UQ Consult – Serv. de Apoio à Gestão, S.A. 50% 1 165 -3 866 UQ Consult – outros ajustamentos 50% -105 737 - Ziaicos - Serviços e gestão, Lda 40% 3 181 -17 197 Ziaicos - outros ajustamentos 40% 113 -135 988 Gut & Schnell, SL 25% 28 890 - Sapidium Ferrolterra, SL 25% 17 167 - Original Chicken Compostela, SL 25% -7 443 - Frisch Vigo, SL 25% 13 401 - Frisch Pontevedra, SL 25% -13 320 - Lecker Ourense, SL 25% 21 935 - -40 648 -157 050 UQ Consult, SA financial investment was tested for impairment and it was concluded that the recoverable amount, considering its value in use, exceeds the book value. UQ Consult dec. 2025 Goodwill 2 168 982 Other net assets 510 048 Total 2 679 030 Recoverable value 3 765 426 437