IBERSOL • 2023 Integrated Management Report

Consolidated Financial Statements classified as a joint venture and as of 31December 2023 is measured using the equity method. The purchase price allocation has not yet been finalized and should be completed with- in one year of the acquisition date, as provided for in IFRS 3 (see note 2.1.5.3). The book value of the net assets acquired on the acquisition date amounted to 17 million euros. The provisional goodwill calculated as at 31 December 2023 amounts to around 1 million euros, which will have to be adjusted within the aforementioned period. In the periods ended 31 December 2023 and 2022, investments in associates and joint ventures were broken down as follows: dec. 2023 dec. 2022 UQ Consult - Serviços de Apoio à Gestão, S.A. 2 787 467 2 737 357 Ziaicos - Serviços e gestão, Lda 347 314 347 564 Others - 3 000 Medfood Invest S.L 3 189 217 - 6 323 998 3 087 921 Accumulated impairment losses - - Total 6 323 998 3 087 921 UQ Consult investment includes goodwill of about 2.1 million euros, and, as men- tioned above, the investment in Medfood includes a provisional goodwill of 1 million euros. The main indicators of the companies entering by the equity method are: Currency Assets Equity Capital Turnover Net Profit % Group UQ Consult - Serviços de Apoio à Gestão, S.A. EUR 5 218 504 1 236 968 4 117 253 178 855 50% Ziaicos - Serviços e gestão, Lda EUR 868 286 868 286 - -622 40% Medfood Invest S.L. EUR 24 276 842 6 326 187 19 556 754 473 042 40% The turnover and net profit of Medfood Invest S.L. corresponds to the amount calcu- lated for the period after the holding of the group’s investment, i.e. the 2nd half of 2023. The proportion of equity and net income attributable to the group is as follows: 456