IBERSOL | Integrated Management Report | 2025

Individual Financial Statements dec/2025 dec/2024 Profit payable to shareholders 10 035 005 37 044 329 Number of shares issued at the beginning of the year 41 514 818 42 359 577 Number of shares issued at the end of the year 40 899 126 41 514 818 Weighted average number of ordinary shares issued (i) 41 226 371 41 865 647 Weighted average number of treasury shares (ii) 585 824 224 794 Weighted average number of shares outstanding (i-ii) 40 640 547 41 640 853 Basic earnings per share (euros per share) 0,25 0,89 Number of shares at the end of the period 878 265 375 883 Since there are no potential voting rights, basic earnings per share are equal to diluted earnings per share. 7.2. Bank debt Accounting policies Loans are recorded as liabilities at the nominal value received, net of issue costs, which corresponds to their fair value on that date. Subsequently, they are measured by the amortised cost method, with the corresponding financial charges calculated ac- cording to the effective interest rate. Loans obtained are classified as current liabilities, unless Ibersol has an unconditional right to defer payment of the liability for at least 12 months after the balance sheet date, in which case they are classified as non-current liabilities. The effective interest rate is the rate that discounts future payments over the expected life of the financial instrument to the net carrying amount of the financial liability. On 31 December 2025 and 2024, current and non-current loans were as follows: 530