Food Service Project, S.A. - pCbCR Report

Section 1: General information

EU CbCR public obligations are applicable in Spain for tax years beginning on or after June 22, 2024, and are regulated by Law 22/2015 of July 20 (Audit Law), Additional Provision No. 11. According to this regulation, medium and large Spanish subsidiaries or branches belonging to a group whose ultimate parent company is not resident in the European Union and which exceeds the threshold of 750 million euros of consolidated revenue for two consecutive years must publish on their website a report (EU Country-by-Country Report, "EU pCbCR") containing relevant information on revenue, profits, income tax accrued and paid, accumulated profits and employees, as well as the list of entities and activities carried out in each EU country where the group has a presence. In accordance with the requirements of the Spanish Audit Law, Spanish entities within its scope must make their EU pCbCR publicly available on their website within six months of the close of the fiscal year. If the full EU pCbCR is not available within this six-month period, the Audit Law stipulates that Spanish entities must publish the information they have available, along with a statement indicating that the full report is not available within the established timeframe. In this context, the Spanish subsidiaries of Grupo Alsea hereby declare that they have not received the full EU pCbCR for the fiscal year ending December 31, 2025, within the timeframe established by the Audit Law. Consequently, and in compliance with the provisions of the Audit Law, they have prepared this report including the available CbC information for the relevant fiscal year.

Section 2: Overview of information on a country-by-country basis

Section 3: List of subsidiaries and activities