IBERSOL | Integrated Management Report | 2025

Individual Financial Statements STATEMENT OF INCOME AND OTHER COMPREHENSIVE INCOME FOR THE YEARS ENDED 31 DECEMBER 2025 AND 2024 (amounts in euros) Notes 2025 2024 Rendered services 3.1. 1 098 000 1 044 000 External supplies and services 3.2.1. -228 905 -296 892 Employee costs 3.2.2. -460 745 -483 865 Gains or losses relating to investments 3.2.3. 5 604 195 025 Other operating income / (costs) 3.2.4. -96 838 -127 218 Operating Income 317 116 331 051 Financial costs and expenses 7.5. -45 488 -190 335 Financial income and gains 7.5. 9 281 381 38 533 872 Profit before tax 9 553 008 38 674 587 Income tax 8.1. 481 996 -1 630 258 Net profit 10 035 005 37 044 329 Other comprehensive income Comprehensive income 10 035 005 37 044 329 Earnings per share 7.1.5. 0,25 0,89 Income per share 0,25 0,89 The Board of Directors, Porto, 22nd April 2026 492