IBERSOL | Integrated Management Report | 2025

The entities presented in the table above are 100% directly and indirectly owned by Ibersol SGPS, S.A., with the exception of Restmon which is 61% directly and indirectly owned. Accumulated impairment losses correspond to the entire share in Restmon Portugal, Lda. In 2025 and 2024, equity and profit, as recognized in the individual financial statements of the subsidiary companies, are as follows: 2025 Currency Equity Equity without capital contributions Net Profit % Ibersol Restauração, S.A. EUR 195 069 333 132 079 333 1 222 602 100% Iberusa Hotelaria e Restauração, S.A. EUR 94 066 523 94 066 523 9 814 204 5% Ibersol Madeira e Açores, S.A. EUR 20 528 273 20 528 273 2 624 674 100% Restmon Portugal, Lda EUR -2 300 225 -2 300 225 -731 61% Ibergourmet - Prod. Alimentares, S.A. EUR 1 782 443 1 782 443 500 381 69% Iberpret, S.A. EUR 567 175 567 175 971 315 4% Maestro - Serv. Gestão Hoteleira S.A. EUR 1 906 262 1 906 262 -93 936 5% Ibersol Angola, S.A. EUR 5 098 696 3 975 823 639 851 0,20% 2024 Currency Equity Equity without capital contributions Net Profit % Ibersol Restauração, S.A. EUR 166 291 934 103 301 934 2 081 464 100% Iberusa Hotelaria e Restauração, S.A. EUR 103 880 726 103 880 726 10 732 443 10% Ibersol Madeira e Açores, S.A. EUR 23 152 947 23 074 447 3 289 000 100% Restmon Portugal, Lda EUR -2 300 956 -2 300 956 -314 61% Ibergourmet - Prod. Alimentares, S.A. EUR 2 282 825 2 282 825 885 639 69% Iberpret, S.A. EUR 50 000 50 000 -30 704 100% Maestro - Serv. Gestão Hoteleira S.A. EUR 1 538 490 1 538 490 -335 028 4% Ibersol Angola, S.A. EUR 5 008 496 4 534 019 1 108 626 0,20% Individual Financial Statements 516