IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 4.4 Financial position Consolidated Financial Position Consolidated assets amounted to €689.4 million, and equity stood at €317.0 million, representing 46.0% of total assets. Consolidated liabilities amounted to €372.4 million. Consolidated assets recorded a reduction of 71.9 million euros, with a large part of this reduction result- ing from an amount of annual depreciation far exceeding the value of additions to fixed assets, namely depreciation of right-of-use assets, which amounted to 72.5 million euros. Current liabilities amount to €153.9 million, of which €67.4 million correspond to lease liabilities, which is €9.6 million less than current assets. The Group has €23.9 million relating to commercial paper and unused contracted credit lines. As of December 31, 2025, Equity amounted to €317.0 million, €25.6 million lower than the value record- ed at the end of 2024, due to the distribution of dividends of €28.5 million and the purchase of own shares, which amounted to €10.7 million. 95