IBERSOL | Integrated Management Report | 2025

Individual Financial Statements 7. Financing 7.1. Equity 7.1.1. Share capital Accounting policies Ordinary shares are classified as equity when paid. Incremental costs directly attributable to the issue of new shares or options are presented in equity as a deduction, net of tax, from income. When Ibersol acquires its own shares, the amount paid, including directly attributable costs (net of tax), is deducted from equity attributable to equity holders until the shares are canceled, reissued or sold. When such shares are subsequently sold or reissued, any proceeds, after deducting directly attributable transaction costs and taxes, are reflected in equity. On 5 July 2024, the company reduced its share capital from 42,359,577 euros to 41,514,818 euros, by cancelling 844,759 of its own shares, in order to release excess capital. On 14 July 2025, the company again reduced its share capital from 41,514,818 euros to 40,899,126 euros, by cancelling 615,692 of its own shares, in order to release excess capital On 31 December 2025, Ibersol’s share capital was fully subscribed and paid up, and was represented by 40,899,126 registered shares with a nominal value of 1 euro each. Share premiums at 31 December 2025 amount to €29,900,788, without any changes compared to the previous year. 7.1.2. Own shares In 2025, under the share buyback program approved by shareholders at the General Meeting, the Group acquired 1,118,074 shares at an average price of €9.57. At 31 December 2025, and following the capital reduction through the cancellation of 615,692 treasury shares, the Company held 878,265 treasury shares acquired at an average price of €9.88, representing 2.15% of the share capital. 528