IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements Goodwill is in turn allocated to the following groups of homogeneous cash generat- ing units: dec. 2023 dec. 2022 Restaurants 7 147 721 7 147 721 Ribs 5 175 479 5 175 479 Pizza Hut 1 972 242 1 972 242 Counters 12 558 945 12 558 945 Pans & Cº 11 850 160 11 850 160 KFC 708 785 708 785 Concessions and Catering 34 505 388 34 505 388 Concessions & travel (ES) 30 630 919 30 630 919 Concessions & travel (PT) 850 104 850 104 Catering 3 024 365 3 024 365 Others 179 721 179 721 TOTAL 54 391 775 54 391 775 Changes in goodwill In the periods ended 31 December 2023 and 2022, there were no changes in good- will, as follows:: Restaurants Counters Concessions and Catering Others Total 01 January 2022 7 147 721 37 199 991 34 505 388 179 721 79 032 821 Transfer discontinued operations - -24 641 046 - - -24 641 046 31 December 2022 7 147 721 12 558 945 34 505 388 179 721 54 391 775 Valor ativo 17 757 288 12 558 945 38 847 684 179 721 69 343 638 Imparidade acumulada -10 609 567 - -4 342 296 - -14 951 863 31 December 2022 7 147 721 12 558 945 34 505 388 179 721 54 391 775 Valor ativo 17 757 288 12 558 945 38 847 684 179 721 69 343 638 Imparidade acumulada -10 609 567 - -4 342 296 - -14 951 863 31 December 2023 7 147 721 12 558 945 34 505 388 179 721 54 391 775 The Goodwill impairment analysis is detailed in note 6.5.1. 438