IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Year 2025 Year 2024 Parent entitie Jointly con- trolled entitie Associated entitie Other Entities Parent entitie Jointly con- trolled entitie Associated entitie Other Entities Fupply of services 1 166 880 3 523 376 - - 1 137 300 3 433 504 - - Assets acquisition - 606 799 - - - 620 715 - - Rental income from lease contracts - - - 195 370 - - - 191 041 Accounts payable - 812 454 - - - 466 471 - - Other current assets - - - - - - - - Financial investments - - 300 000 - - - 300 000 - The parent company of Ibersol SGPS S.A. is ATPS - SGPS, SA, which directly holds 21,452,754 shares. António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira each hold 3.314 shares of Ibersol SGPS, S.A.. The voting rights attributable to ATPS are also attributable to António Carlos Vaz Pinto de Sousa and António Alberto Guerra Leal Teixeira under the terms of sub-paragraph b) of no. 1 of article 20 and no. 1 of article 21, both of the Securities Code. º, both of the Portuguese Securities Code, by virtue of the fact that they hold control of the referred company, in which they participate indirectly, in equal parts, through, respectively, the companies CALUM - SERVIÇOS E GESTÃO, S.A. with Tax ID No. 513799486 and DUNBAR - SERVIÇOS E GESTÃO, S.A. with Tax ID No. 513799257, which together hold the majority of the share capital of ATPS. Other entities refer to entities controlled by other holders of significant influence in the parent company of the Ibersol Group. The amounts shown under rents and leases relate to rents paid in the year and, as a result of IFRS16, do not correspond to the amount of rental costs reflected in the financial statements. The estimated commitments for payment of rents over the term of the respective contracts amount to about 381,943 euros on 31 December 2025 (542,923 euros on 31 December 2024), with the significant decrease explained essentially by the sale of the Burger King operation. 482