IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS 13. Subsequent Events Accounting policies Events occurring between the date of the consolidated statement of financial position and the date of issue of the consolidated financial statements and consolidated financial position (“adjusting events”) are reflected in the consolidated financial statements. Events that occur between the statement of financial position date and the issue date of the consolidated financial statements that provide information on conditions that occurring after the date of the consolidated statement of financial position (“non- adjusting events”), if material, are disclosed in these Notes. During the first quarter of 2026, the results of the competitive selection process for the grant of 49 restaurant units at Barcelona Airport were published. The locations awarded to Ibersol will enable the operation of 17 restaurants, which are expected to generate a level of sales slightly above the current level, but with a lower EBITDA margin due to the increased weight of lease costs. On 27 December 2024, following an agreement with Grupo Gallaecia, a 25% stake in the share capital of Sapidum Ferrolterra S.L., Original Chicken Compostela S.L., Gut & Schnell S.L., Frisch Vigo S.L., Frisch Pontevedra S.L. and Lecker Ourense S.L. was acquired. Collectively, these companies operate 10 KFC restaurants in the Galicia region. On 27 March 2026, the acquisition of the remaining 75% of the share capital of the aforementioned companies was completed for an amount of €5.97 million, corresponding to a business valuation of €9.6 million. Part of the consideration, amounting to approximately €2.4 million, will only be paid in 2028 and may be adjusted depending on the EBITDA for 2027 and the net debt determined as at 31 December 2027. 484