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IGD - Immobiliare Grande Distribuzione Earnings Release 2025

Feb 26, 2026

4263_rns_2026-02-26_43d022fa-9b9e-49d3-b706-7893009a5dcc.pdf

Earnings Release

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Informazione Regolamentata n. 0746-4-2026 Data/Ora Inizio Diffusione 26 Febbraio 2026 13:01:55 Euronext Star Milan

Societa': IGD-SIIQ

Utenza - referente : IGDN01 - Zoia Roberto

Tipologia : 1.1

Data/Ora Ricezione : 26 Febbraio 2026 13:01:55

Data/Ora Inizio Diffusione : 26 Febbraio 2026 13:01:55

Oggetto : 2025: A turning point for IGD

Testo del comunicato

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PRESS RELEASE

2025: A TURNING POINT FOR IGD

MAIN CORE BUSINESS INDICATORS GROWING

Net Rental Income freehold: €101.5 mln; +4.0% like-for-like vs FY 2024

CORE PORTFOLIO VALUE INCREASING

Core Italian portfolio market value: €1,565.1 mln; +1.8% like-for-like vs FY 2024

WEIGHTED AVERAGE COST OF DEBT DECREASING

Adjusted net financing cost¹ of €47.2 mln; -15.6% vs FY 2024

RETURN TO PROFIT AFTER 3 YEARS

Group net profit: €32.0 mln

FUNDS FROM OPERATIONS (FFO): EXCEEDING MARKET GUIDANCE

Funds from Operations: €41.2 mln (+15,7% vs FY2024)

DIVIDEND

Proposed dividend of €0.15 per share (+50% vs. dividend paid in 2025)

2026 FFO OUTLOOK

Expected FFO of at least €45 mln (+9.2% vs FY 2025)

Bologna, 26 February 2026. Earlier today, in a meeting chaired by Antonio Rizzi, the Board of Directors of IGD - Immobiliare Grande Distribuzione SIIQ S.p.A. (“IGD” or the “Company”) examined and approved the draft separate and consolidated financial statements at 31 December 2025.

¹Adjusted net financing cost: net of the effects of the application of IFRS 16 to leasehold agreements, non-recurring items arising from the early termination of loans, bonds and derivative instruments, as well as the portion and above-par repayment of bonds.


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Message from the CEO, Roberto Zoia

"We end 2025 with results that reaffirm the strength of our business model and the quality of our portfolio. Strong operating performance drove an increase in the value of our core portfolio. Rental revenues increased and FFO reached €41.2 million, significantly above the €39 million guidance announced last August. 2025 marks a return to profit after three years, with a proposed dividend 50% higher than last year's and generated almost entirely by exempt operations — a clear sign of IGD's renewed ability to create value for its shareholders. The sale of five assets from the Romanian portfolio enabled us to exceed our 2025 disposal target. We also delivered significant progress on our debt profile, completing over one billion euros in transactions across the banking and debt capital markets and strengthening our financial structure. We therefore look to 2026 with great confidence and expect further improvement in performance, with FFO of at least €45 million, 9.2% higher than in 2025. The excellent results achieved confirm the solidity of the path we have undertaken and encourage us to continue with determination in implementing the 2025-2027 Business Plan, positioning us to seize new opportunities and return to a growth trajectory.

LEASING ACTIVITIES

During the year IGD continued its leasing operations, which proved to be effective, as reflected in the results: the average occupancy rate for shopping malls and hypermarkets in Italy was 96.06%, up 6 bps compared with 30 September 2025 (+85 bps from 31 December 2024); while the occupancy rate for shopping malls alone reached 95.63% as of 31 December 2025, continuing the upward trend seen in recent quarters (+7 bps vs. 30 September 2025; +96 bps vs. 31 December 2024).

IGD's shopping centres have once again confirmed their ability to attract international anchor tenants: Action, Normal, Ikea, and Courir are some of the brands that opened their first store in the IGD centre network in Italy; a total of 27 new brands were added to the Italian portfolio in the last 12 months. These are joined by other brands such as Pinalli, Sephora, JD Sports and Legami, which have continued expanding within the Group's malls.

The 182 contracts signed during the year (82 renewals and 100 turnovers), representing 10.8% of mall rents, led to an uplift of 1.4%. This also continued the positive trend underway, with rents increasing from quarter to quarter.

These results confirm the validity of the new strategic approach outlined in the Business Plan, which focuses on building long-term partnerships with tenants and intensifying the use of new technologies and innovation.


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ASSET MANAGEMENT

As for the disposal initiatives outlined in the 2025–2027 Business Plan, during the year we completed the sale of the first five assets in the Romanian portfolio, totalling approximately €21.8 million, broadly in line with their book value. The success of these transactions demonstrates the effectiveness of the strategy set out in the new Business Plan, which provides for an asset-by-asset disposal of the portfolio.

In 2025, IGD completed the acquisition of a logistics property in San Vito al Tagliamento (PN) for €10.5 million. This transaction is part of a broader agreement signed with Coop Alleanza 3.0 under which IGD, through its internal "Business Unit Asset Services for Third Parties," will support Coop in technical management, property management, and leasing of a portfolio of over forty assets, including shopping centres, hypermarkets, and supermarkets.

The agreement is fully in line with the strategy outlined in the Business Plan, as it allows us to strengthen and expand our third-party asset management business unit and further consolidate our partnership with a long-standing IGD tenant.

In addition to this investment, IGD’s closing capex balance for the year was approximately €14.4 million. The main activities involved fit-out work mainly at Le Porte di Napoli (Neaples), Centro Sarca (Milan), Katanè (Catania) and restyling of outside areas underway at Centro Leonardo (Imola).

As part of the Porta a Mare Project in Livorno, 112 apartments were sold by the end of 2025 within the Officine Storiche residential area; the sale of the remaining 3 units is expected in 2026 (the preliminary purchase contract for two of them has already been signed).

THE VALUE OF OUR CORE PORTFOLIO INCREASES

The Group's Italian core portfolio (malls + hypermarkets/supermarkets) reached a market value of €1,565.1 million, showing a like-for-like increase of +1.8% compared to December 2024. This increase in value is entirely driven by the Group's organic growth and does not reflect any impact from the valuation rates.

Taking into account the remaining freehold assets, the value of freehold real estate assets amounts to €1,704.8 million, a like-for-like increase of +0.6% compared to 31 December 2024. Including the value of the right of use of leasehold properties and equity investments in the "Juice" and "Food" Funds, the Group's overall portfolio reached a market value of €1,812.3 million.

The Net Initial Yield, calculated according to EPRA criteria, stood at 6.2% for the core Italian portfolio made up of hyper/supermarkets and malls (6.5% topped up) and 7.2% for the like-for-like Romanian portfolio (7.4% topped up).


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The EPRA NTA is €996,255 thousand, or €9.03 per share. The figure is growing (+1.8%) compared to 31 December 2024 (€8.87 per share).

The EPRA NRV is €9.09 per share, increasing (+1.8%) compared to 31 December 2024 (€8.94 per share)

The EPRA NDV is €8.93 per share, increasing (+2.1%) compared to the figure at 31 December 2024 (€8.75 per share).

OPERATING PERFORMANCE - ITALY

2025 was a year of growth for IGD's shopping centres: as of 31 December, footfall was up 3.5% compared to 2024, while mall tenants' sales rose 1.6%.

The Group's freehold hypermarkets and supermarkets also performed well, ending the year up 0.8%.

OPERATING PERFORMANCE - ROMANIA

The shopping malls in the Winmarkt portfolio also delivered solid operating performances: over the year, 344 Leases were signed - 290 renewals and 54 turnovers - with renewal rents up by 2.3%, confirming the vibrancy of the Romanian retail sector. At 31 December 2025, the occupancy rate was 95.0%, slightly down compared to the end of 2024, although the figure itself is not fully comparable due to the sale of five assets from the Romanian portfolio during the year.

DIGITAL ACTIVITIES

In 2025, work on the digitalization of the Group's shopping centres was consolidated, with a view to delivering a better experience to both consumers and mall tenants:

  • Consumer apps: in 2025, Loyalty App users almost tripled compared with 2024, supported by the launch of three new apps across as many centres. Consumer apps serve a dual purpose: strengthening customer loyalty and rewarding users, while also generating valuable insights into purchasing behaviour that help us enhance the shopping experience and gather meaningful feedback on our malls.
  • IGD Connect: the integrated platform for managing and digitizing tenant relationships is now fully operational and is used daily by operators and shopping centre management. Thanks to this platform, it was possible to simplify and speed up certain processes, such as distributing and reading circular letters and collecting sales data.

These evolutions represent a significant step toward a more integrated, value-driven model, geared to data analysis and sharing.


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ECONOMIC-FINANCIAL RESULTS

In 2025, the freehold net rental income (which, as such, does not include leasehold assets) amounted to €101.5 million. On a like-for-like basis, the figure increased by +4.0%, while at a consolidated level it decreased by €2.4 million compared to the same period last year due to the sale of the asset portfolio in April 2024 (the Food Portfolio) and the sale of Romanian assets over 2025.

EBITDA from the core business was €98.6 million, up 3.0% on a like-for-like basis, while at a consolidated level, it decreased by €3.4 million on 2024, once again as a result of the sales mentioned above.

The overall financial management result was -59.5 million euros, down 7.6 million euros (-11.3%) on 2024. This result, adjusted for the charges accounted for in accordance with IFRS 16 and the non-recurring items related to the repayment of bonds and loans during the year, was -47.2 million euros, with an improvement of €8.7 million compared to the corresponding period of 2024 (-15.6%).

After three consecutive years of operating losses, IGD closed 2025 with a net profit of €32.0 million, a marked turnaround compared to 2024, when the Group reported a net loss of €30.1 million.

Funds From Operation (FFO) amounted to €41.2 million, up 15.7% compared to 2024, despite the change in the portfolio scope, which was more than offset by the improvement in financial management and core business. This result exceeds the guidance disclosed to the market on 5 August 2025 (+5.6%) which called for year-end FFO of around €39 million.

FINANCIAL STRUCTURE

As part of its financial structure, during 2025, the Company carried out transactions on both the banking and debt capital markets for almost one billion euros through the subscription, in February, of a green secured loan for 615 million euros and the issuance, in November, of a senior unsecured green bond for 300 million euros.

A further major secured financing transaction of €165 million was signed and disclosed to the market on 25 February 2026.

All of these activities have allowed the Company to redefine the profile of its maturities by extending their term, which was 4.75 years as of 31 December 2025 (5.5 years after the refinancing of February 2026) and reduce the weighted average rate of medium-long term debt to 5.1% (4.8% taking into account the refinancing of February 2026), compared to an average cost of debt that had been 6.0% in 2024.


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As for the other financial indicators, at 31 December 2025 the Loan-to-Value ratio stood at 43.5%, down from 44.4% at year-end 2024. The Net Debt/EBITDA ratio was 8.0x, while the interest coverage ratio (ICR) for 2025 came in at 2.0x.

DIVIDENDS

The Board of Directors has resolved to propose to the AGM the distribution of a dividend per share of 0.15 euros (consisting of a total distributed amount of 16.551.285,45 euros) subject to the approval of the financial statements for the year ended 31 December 2025 and the Directors' Report.

The dividend can be broken down as follows:

  • 0.146961 per share (for a total of 16,216,012.76 euros) from profits for the financial year deriving from exempt operations and made available for distribution.
  • 0.003039 per share (for a total of 335,272.69 euros) from other distributable profit reserves deriving from exempt operations.

Concerning the dividend of €0.15 per share that the Board of Directors will propose to the Annual General Meeting, the first available date for the ex-dividend date of coupon no. 8 will be 4 May 2026, with payment starting 6 May 2026. Pursuant to Article 83-terdecies of Legislative Decree no. 58 of 24 February 1998, existing IGD Shareholders at the end of the accounting day of 5 May 2026 (the record date) will be entitled to the dividend.

The dividend of 0.15 euros per share is considered fully ordinary.

2026 OUTLOOK

IGD expects continued growth in operating results in 2026, together with a further improvement in financial management driven by the full effect of the November 2025 bond issue and the new financing agreement signed in February 2026. For these reasons, and based on the current macroeconomic and operational scenario, Funds From Operations (FFO) are expected to be at least €45 million, up 9.2% compared to the 2025 figure. This forecast reflects the full implementation of the initiatives launched during the last financial year, the contribution of the financial optimization operations carried out, and the consolidation of the core portfolio's operating performance.

Concrete progress is also expected in the plan to divest further Romanian assets.

The Group therefore looks to 2026 with confidence, supported by a strengthened capital and financial structure and an increasingly integrated business model. IGD is ready to seize any growth opportunities consistent with its strategic path and the goal of creating value in the medium to long term.


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OUR STRONG COMMITMENT TO ESG CONTINUES

The Board of Directors approved the 2025 Sustainability Report. The key results obtained during the year, in line with the planning and targets of the 2025-2027 Business Plan, are summarized below.

Green: the portfolio's greenhouse gas emissions have been significantly reduced, thanks to both investments in plant improvements (€2.8 million in 2025) and new tools aimed at monitoring and optimizing energy consumption (such as the sensor- and AI-based system installed in 4 shopping centers); 7 additional assets have been certified "BREEAM in Use," bringing the share of the certified portfolio in Italy to 92% (by fair value); 40 new electric vehicle charging stations have been added (168 of which are operational in 19 shopping centers). Responsible: adopted and published the "Diversity Equity & Inclusion Policy" and obtained UNI ISO 30415 certification, the international reference standard for DE&I enhanced corporate welfare with increased resources, new ways to use services, and a "Long Term Care" insurance for all employees; Ethical: The "Responsible Supply Chain Policy" was defined in 2024 and incorporated into contracts in 2025 and signed by all suppliers; the integrated Quality, Health, Safety, and Environment (QHSE) management system was certified; a structured cybersecurity program was launched to strengthen IT security and protect corporate data for the protection of the Company and its stakeholders; Attractive: despite an overall increase in the number of events organized in shopping centers, the percentage of those with a socio-environmental value has also grown, representing 20% of the total; Together: In the stakeholder engagement activities carried out during the year, the number of meetings held with new and existing investors and new and international tenants increased; cooperation relations were kept with 281 local associations and non-profit organizations.

OTHER RESOLUTIONS

Calling of the Annual General Meeting

IGD's Board of Directors also resolved to convene the Company's Annual General Meeting on 16 April 2026 (in first call) and, if necessary, on 17 April 2026 (in second call), to pass resolutions on the following agenda:

  1. Separate financial statements at 31.12.2025; Directors' Report on operations; External auditors' report; Report of the Board of Statutory Auditors; Presentation of the consolidated financial statements at 31.12.2025; related and consequent resolutions.
  2. Allocation of the net earnings for the year and dividend distribution to the Shareholders; related and consequent resolutions.

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  1. Report on remuneration and compensation in accordance with Article 123-ter of Legislative Decree 58/98 and Article 84-quater of CONSOB Regulations no. 11971/99: First section: report on the remuneration policy. Binding resolution.

  2. Report on remuneration and compensation in accordance with Article 123-ter of Legislative Decree 58/98 and Article 84-quater of CONSOB Regulation no. 11971/99: Second section: report on compensation paid. Non-binding resolution.

Assessment of independent status

Based on the information provided by the involved parties and available to the Company, IGD’s Board of Directors verified that 4 (four) independent directors still qualify as independent in accordance with and pursuant to Article 148, paragraph 3, of Legislative Decree no. 58/1998, recommendation 7 of the Corporate Governance Code and Article 16 of CONSOB Regulations no. 20249/2017: Antonio Rizzi, Simonetta Ciocchi, Mirella Pellegrini and Daniela Delfrate.

Approval of the Report on Corporate Governance and Ownership Structure

The Board of Directors approved the Report on Corporate Governance and Ownership Structure, which forms an integral part of the annual report.

The documents will be made available to the public on IGD’s website http://www.gruppoigd.it/Governance and at the Company’s registered office, as well as on the authorized eMarket STORAGE system managed by Teleborsa S.r.l. and available at the link www.emarketstorage.com in accordance with the law and applicable regulations.

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Consolidated operating income statement at 31 December 2025

GROUP CONSOLIDATED CONS_2024 CONS_2025
Revenues from freehold rental activities 125.3 120.1
Direct costs from freehold rental activities -21.4 -18.6
Net Rental Income Freehold 103.9 101.5
Revenues from leasehold rental activities 9.4 9.3
Direct costs from leasehold rental activities -0.3 -0.5
Net Rental Income Leasehold 9.1 8.8
Net Rental Income 113.9 110.3
Revenues from services 8.2 8.9
Direct costs from services -5.8 -6.6
Net Service Income 2.4 2.3
HQ Personnel -7.4 -8.1
G&A Expenses -6.1 -5.9
CORE BUSINESS EBITDA (Operating Income) 102.0 98.6
Core business Ebitda margin 71.3% 71.3%
Revenues from trading 2.3 2.1
Cost of sale and other cost from trading -2.5 -2.6
Operating result from trading -6.2 -6.8
EBITDA 101.7 98.1
Ebitda Margin 70.0% 80.9%
Impairment and FV adjustments -25.2 9.0
Change in FV and rights to use IFRS 16 -6.7 -5.9
Depreciation and provisions -3.3 -4.0
EBIT 66.5 97.2
Financial management -67.1 -59.5
Non-recurring Management -29.2 -5.4
PRE-TAX PROFIT -29.8 32.3
Taxes -0.3 -0.3
NET PROFIT FOR THE PERIOD -30.1 32.0
Profit/Loss for the period related to third parties 0.0 0.0
GROUP NET PROFIT -30.1 32.0

NB: In operating reporting, certain cost and income items have been reclassified and occasionally offset, which explains the difference compared to financial statements.

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IGD

IGD will present the results during a conference call that will be held on 26 February 2026 at 2:30 p.m. (Italian time). The presentation will be published on the company's website ( https://www.gruppoigd.it/investor-relations/presentazioni/)

If you wish to attend, please call +39 028020927

Emanuela Caleffi, IGD S.p.A.'s Financial Reporting Officer declares, pursuant to Paragraph 2, Article 154-bis of Legislative Decree n. 58/1998 ("Testo Unico della Finanza" or TUF) that the information reported in this press release corresponds to the underlying records, ledgers and accounting entries".

Please note that alternative performance indicators are also provided (for example, EBITDA) in addition to the standard financial indicators as per IFRS, in order to allow for a better evaluation of the operating performance. Such alternative indicators are calculated in accordance with standard market procedures.

IGD - Immobiliare Grande Distribuzione SIIQ S.p.A.

Immobiliare Grande Distribuzione SIIQ S.p.A. is a key player in Italy's retail real estate sector. IGD owns a rich portfolio of shopping centres located throughout Italy, which are managed by in-house asset, property, facility and leasing management divisions. IGD also acts as a service provider, managing portfolios of institutional third parties. An extensive domestic presence, a solid financial structure, the ability to plan, monitor and manage all phases of a centre's life cycle, both freehold and leasehold, as well as ongoing investments in retail and technology innovation, ensure IGD's position as a point of reference in the retail real estate sector.

The Company, listed on Borsa Italiana's STAR segment, was the first SIIQ (Società di Investimento Immobiliare Quotata or real estate investment trust) in Italy. IGD's freehold portfolio, valued at more than €1,704.8 million at 31 December 2025, includes 8 hypermarkets and supermarkets, 25 shopping malls and retail parks in Italy and a portfolio of shopping centres in 8 Romanian cities, which are managed directly based on the same model used in Italy.

The Company also holds 40% of two real estate funds which are comprised of 13 hypermarkets, 4 supermarkets and 2 shopping malls for which IGD manages project, property & facility management activities.

www.gruppoigd.it

CONTACTS INVESTOR RELATIONS

CLAUDIA CONTARINI

Investor Relations

+39 051 509213

[email protected]

MEDIA RELATIONS CONTACTS

IMAGE BUILDING

Cristina Fossati, Federica Corbeddu, Maria Clara Bertolli

+39 02 89011300

[email protected]

The press release is available on the corporate website, www.gruppoigd.it, in the Media section.

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Attached are Gruppo IGD's income statement, statement of financial position, statement of cash flows, consolidated net financial position, and the operating income statement at 31 December 2025, along with the draft income statement, statement of financial position and the statement of cash flows of the parent company IGD SIIQ S.p.A. at 31 December 2025.

Consolidated income statement at 31 December 2025

| Consolidated Income Statement
(in thousands of Euros) | 12/31/2025
(A) | 12/31/2024
(B) | Change
(A)-(B) |
| --- | --- | --- | --- |
| Revenue | 129,182 | 134,755 | (5,573) |
| Revenues from third parties | 116,537 | 117,661 | (1,124) |
| Revenues from related parties | 12,645 | 17,094 | (4,449) |
| Other revenue | 9,506 | 8,218 | 1,288 |
| Other revenues from third parties | 5,078 | 4,194 | 884 |
| Other revenues from related parties | 4,428 | 4,024 | 404 |
| Revenues from property sales | 2,101 | 2,276 | (175) |
| Operating revenues | 140,789 | 145,249 | (4,460) |
| Change in inventory | (1,974) | (1,184) | (790) |
| Revenues and change in inventory | 138,815 | 144,065 | (5,250) |
| Construction costs for the period | (251) | (898) | 647 |
| Service costs | (18,606) | (19,576) | 970 |
| Service costs from third parties | (13,673) | (15,672) | 1,999 |
| Service costs from related parties | (4,933) | (3,904) | (1,029) |
| Cost of labour | (13,083) | (11,321) | (1,762) |
| Other operating costs | (9,350) | (9,424) | 74 |
| Total operating costs | (41,290) | (41,219) | (71) |
| Depreciations, amortization and provisions | (3,891) | (3,348) | (543) |
| Provisions for doubtful accounts | (642) | (1,136) | 494 |
| Change in fair value | 3,385 | (31,141) | 34,526 |
| Depreciation, amortization, provisions, impairment and change in fair value | (1,372) | (36,357) | 34,985 |
| EBIT | 96,153 | 66,489 | 29,664 |
| Income (or loss) from the management of equity investments and the disposal of real estate p | (4,374) | (29,150) | 24,776 |
| Financial Income | 351 | 392 | (41) |
| Financial income from third parties | 351 | 387 | (36) |
| Financial charges | (59,846) | (67,527) | 7,681 |
| Financial charges from third parties | (59,729) | (67,362) | 7,633 |
| Financial charges from related parties | (117) | (165) | 48 |
| Net financial income (expense) | (59,495) | (67,135) | 7,640 |
| Pre-tax profit | 32,284 | (29,796) | 62,080 |
| Income taxes | (282) | (288) | 6 |
| NET PROFIT FOR THE PERIOD | 32,002 | (30,084) | 62,086 |
| Non-controlling interests in (profit)/loss for the period | 0 | 0 | 0 |
| Profit/(loss) for the period attributable to the Parent Company | 32,002 | (30,084) | 62,086 |
| Basic earnings per share | 0.290 | (0.273) | 1 |
| Diluted earnings per share | 0.290 | (0.273) | 1 |


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IGD

Consolidated statement of financial position at 31 December 2025

| Consolidated Statement of Financial Position
(in thousands of Euros) | 12/31/2025
(A) | 12/31/2024
(B) | Change
(A)+(B) |
| --- | --- | --- | --- |
| NON CURRENT ASSETS: | | | |
| Intangible assets | | | |
| Intangible assets with finite useful lives | 768 | 833 | (65) |
| Goodwill | 6,566 | 6,648 | (82) |
| | 7,334 | 7,481 | (147) |
| Property, plant, and equipment | | | |
| Investment property | 1,687,320 | 1,671,834 | 15,486 |
| Buildings | 6,355 | 6,563 | (208) |
| Plant and machinery | 108 | 86 | 22 |
| Equipment and other goods | 1,831 | 2,388 | (557) |
| Assets under construction and advance payments | 2,512 | 2,484 | 28 |
| | 1,698,126 | 1,683,355 | 14,771 |
| Other non-current assets | | | |
| Deferred tax assets | 3,586 | 4,685 | (1,099) |
| Sundry receivables and other non-current assets | 166 | 140 | 26 |
| Equity investments | 103,313 | 106,005 | (2,692) |
| Non-current financial assets | 426 | 176 | 250 |
| Derivative assets | 2,057 | 2,155 | (98) |
| | 109,548 | 113,161 | (3,613) |
| TOTAL NON-CURRENT ASSETS (A) | 1,815,008 | 1,803,997 | 11,011 |
| CURRENT ASSETS: | | | |
| Work in progress inventory and advances | 19,765 | 21,989 | (2,224) |
| Trade and other receivables | 6,954 | 10,542 | (3,588) |
| Related party trade and other receivables | 719 | 808 | (89) |
| Other current assets | 4,703 | 2,889 | 1,814 |
| Cash and cash equivalents | 9,291 | 4,741 | 4,550 |
| TOTAL CURRENT ASSETS (B) | 41,431 | 40,969 | 462 |
| ASSETS HELD FOR SALE (C) | 0 | 8,520 | (8,520) |
| TOTAL ASSETS (A + B) | 1,856,439 | 1,853,486 | 2,953 |
| NET EQUITY: | | | |
| Share capital | 650,000 | 650,000 | 0 |
| Other reserves | 345,362 | 380,388 | (35,026) |
| Group profit (loss) carried forward | (34,819) | (30,031) | (4,788) |
| Group profit | 32,002 | (30,084) | 62,086 |
| Total Group net equity | 992,545 | 970,273 | 22,272 |
| Capital and reserves of non-controlling interests | 0 | 0 | 0 |
| TOTAL NET EQUITY (D) | 992,545 | 970,273 | 22,272 |
| NON-CURRENT LIABILITIES: | | | |
| Derivatives - liabilities | 1,575 | 3,749 | (2,174) |
| Non-current financial liabilities | 753,375 | 741,603 | 11,772 |
| Provisions for employee severance indemnities | 2,666 | 2,889 | (223) |
| Deferred tax liabilities | 11,611 | 14,788 | (3,177) |
| Provisions for risks and future charges | 6,304 | 7,756 | (1,452) |
| Sundry payables and other non-current liabilities | 6,465 | 6,358 | 107 |
| Related parties sundry payables and other non-current liabilities | 4,465 | 4,465 | 0 |
| TOTAL NON-CURRENT LIABILITIES (E) | 786,461 | 781,608 | 4,853 |
| CURRENT LIABILITIES: | | | |
| Current financial liabilities | 45,722 | 69,788 | (24,066) |
| Trade and other payables | 14,427 | 13,731 | 696 |
| Related parties trade and other payables | 1,417 | 1,395 | 22 |
| Current tax liabilities | 2,634 | 1,461 | 1,173 |
| Other current liabilities | 13,183 | 15,230 | (2,047) |
| TOTAL CURRENT LIABILITIES (F) | 77,383 | 101,605 | (24,222) |
| TOTAL LIABILITIES (H+E+F) | 863,844 | 883,213 | (19,369) |
| TOTAL NET EQUITY AND LIABILITIES (D+H) | 1,856,389 | 1,853,486 | 2,903 |


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IGD

Consolidated statement of cash flows at 31 December 2025

(in thousands of Euros) 12/31/2025 12/31/2024
CASH FLOW FROM OPERATING ACTIVITIES:
Profit (loss) of the year 32,002 (30,084)
Adjustments to reconcile net profit with cash flow generated (absorbed) by operating activities
Taxes of the year 2,856 288
Financial charges / (income) 59,467 67,135
Depreciation and amortization 3,891 3,348
Writedown of receivables 642 1,136
(Impairment losses) / reversal on work in progress (277) 732
Changes in fair value - increases / (decreases) (3,385) 31,141
Gains/losses from disposal - equity investments 4,397 29,150
Changes in provisions for employees and end of mandate treatment 1,728 802
CASH FLOW FROM OPERATING ACTIVITIES: 101,321 103,648
Financial charge paid (46,482) (44,965)
Provisions for employees, end of mandate treatment (414) (1,393)
Income tax (2,052) (899)
CASH FLOW FROM OPERATING ACTIVITIES NET OF TAX: 52,373 56,391
Change in inventory 2,475 1,192
Change in trade receivables 3,035 (1,744)
Net change in other assets (741) 5,201
Change in trade payables 433 (9,482)
Net change in other liabilities (7,818) (5,095)
CASH FLOW FROM OPERATING ACTIVITIES (A) 49,757 46,463
(Investments) in intangible assets (282) (333)
Disposals of intangible assets 0 0
(Investments) in tangible assets (26,259) (19,063)
Disposals of tangible assets 18,500 3,595
(Investments) in equity interests (180) (10)
Impact of Food transaction 0 153,165
CASH FLOW FROM INVESTING ACTIVITIES (B) (8,221) 137,354
Change in related parties financial receivables and other current financial assets (250) (2)
Distribution of dividends (11,034) 0
Rents paid for financial leases (8,933) (8,829)
Collections for new loans and other financing activities 900,000 15,756
Loans repayments and other financing activities (916,446) (192,069)
CASH FLOW FROM FINANCING ACTIVITIES (C) (37,069) (185,144)
Exchange rate differences on cash and cash equivalents (D) 83 (1)
NET INCREASE (DECREASE) IN CASH BALANCE (A+B+C+D) 4,550 (1,328)
CASH BALANCE AT BEGINNING OF THE PERIOD 4,741 6,069
CASH BALANCE AT END OF THE PERIOD 9,291 4,741

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Consolidated net financial position at 31 December 2025

(in thousands of Euros) 12/31/2025 12/31/2024 Change
Cash and cash equivalents (9,291) (4,741) (4,550)
LIQUIDITY (9,291) (4,741) (4,550)
Current financial liabilities 11,530 2,694 8,836
Mortgage loans - current portion 27,339 48,028 (20,689)
Leasing - current portion 4,574 8,216 (3,642)
Bond loans - current portion 2,280 10,850 (8,570)
CURRENT DEBT 45,722 69,788 (24,066)
CURRENT NET DEBT 36,431 65,047 (28,616)
Non-current financial assets (426) (176) -250
Leasing - non-current portion 774 7,275 (6,501)
Non-current financial liabilities 458,819 450,567 8,252
Bond loans 293,781 283,761 10,020
NON-CURRENT NET DEBT 752,948 741,427 11,521
Net debt 789,379 806,474 (17,095)

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IGD SIIQ

Draft income statement of the Parent Company IGD SIIQ S.p.A. at 31 December 2025

(in thousands of Euros) (A) (B) (A)-(B)
Revenue 111,675,872 115,845,970 (4,170,098)
Revenues from third parties 87,909,608 87,402,570 507,038
Revenues from related parties 23,766,264 28,443,400 (4,677,136)
Other revenue 1,918,270 1,140,095 778,175
Other revenues from third parties 1,603,165 811,069 792,096
Other revenues from related parties 315,105 329,026 (13,921)
Operating revenues 113,594,142 116,986,065 (3,391,923)
Service costs (13,929,483) (14,924,495) 995,012
Service costs from third parties (9,516,043) (11,651,190) 2,135,147
Service costs from related parties (4,413,439) (3,273,305) (1,140,134)
Cost of labour (7,610,426) (6,297,132) (1,313,294)
Other operating costs (8,172,614) (8,249,357) 76,743
Total operating costs (29,712,523) (29,470,984) (241,539)
Depreciations, amortization and provisions (2,120,153) (1,949,969) (170,184)
(Impairment losses)/Reversals on work in progress and inventories 26,500 113,850 (87,350)
Provisions for doubtful accounts (535,841) (1,116,850) 581,009
Change in fair value 9,728,634 (19,235,035) 28,963,669
Depreciation, amortization, provisions, impairment and change in fair 7,099,140 (22,188,004) 29,287,144
EBIT 90,980,759 65,327,077 25,653,682
Income (or loss) from the management of equity investments and the c (2,919,589) (29,263,433) 26,343,844
Financial Income 2,447,075 4,133,263 (1,686,188)
Financial income from third parties 137,516 338,789 (201,273)
Financial income from related parties 2,309,558 3,794,474 (1,484,916)
Financial charges (59,232,139) (66,797,388) 7,565,249
Financial charges from third parties (59,037,947) (66,536,036) 7,498,089
Financial charges from related parties (194,192) (261,352) 67,160
Net financial income (expense) (56,785,064) (62,664,125) 5,879,061
Pre-tax profit 31,276,107 (26,600,481) 57,876,588
Income taxes (52,142) (320,467) 268,325
NET PROFIT FOR THE PERIOD 31,223,965 (26,920,948) 58,144,913
Profit/(loss) for the period attributable to the Parent Company 31,223,965 (26,920,948) 58,144,913
Basic earnings per share 0.290 (0.273) 1
Diluted earnings per share 0.290 (0.273) 1

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IGD

Draft statement of financial position of the Parent Company IGD SIIQ S.p.A. at 31 December 2025

(in thousands of Euros) 12/31/2025 (A) 12/31/2024 (B) Change (A) (B)
NON CURRENT ASSETS:
Intangible assets
Intangible assets with finite useful lives 515,631 571,183 (55,552)
Goodwill 1,000,000 1,000,000 -
1,515,631 1,571,183 (55,552)
Property, plant, and equipment
Investment property 1,576,563,369 1,541,072,931 35,490,438
Buildings 6,355,137 6,563,145 (208,008)
Plant and machinery 80,548 86,707 (6,159)
Equipment and other goods 1,584,101 2,033,158 (449,057)
Assets under construction and advance payments 2,428,340 2,401,840 26,500
1,587,011,496 1,552,157,781 34,853,715
Other non-current assets
Deferred tax assets 1,246,325 1,670,704 (424,379)
Sundry receivables and other non-current assets 117,967 109,962 8,005
Equity investments 219,725,992 222,485,827 (2,759,835)
Non-current financial assets 250,000 0 250,000
Derivative assets 2,057,067 2,155,181 (98,114)
223,397,352 226,421,674 (3,024,322)
TOTAL NON-CURRENT ASSETS (A) 1,811,924,479 1,780,150,638 31,773,841
CURRENT ASSETS:
Trade and other receivables 4,332,164 7,497,667 (3,165,503)
Trade and other receivables from related parties 1,186,667 1,827,061 (640,394)
Other current assets 3,557,944 1,859,350 1,698,594
Other receivables to third parties 622,436 1,199,208 (576,772)
Related parties financial receivables and other current financial assets 53,153,348 75,946,551 (22,793,203)
Cash and cash equivalents 6,730,874 2,288,918 4,441,956
TOTAL CURRENT ASSETS (B) 69,583,433 90,618,754 (21,035,321)
TOTAL ASSETS (A + B) 1,881,507,911 1,870,769,392 10,738,519
NET EQUITY:
Share capital 650,000,000 650,000,000 0
Other reserves 362,880,159 399,376,114 (36,495,955)
Retained earnings (accumulated losses) attributable to the Group 1,032 1,034 (2)
Profit (loss) for the year 31,223,965 (26,920,948) 58,144,913
Total Group net equity 1,044,105,155 1,022,456,200 21,648,955
TOTAL EQUITY (D) 1,044,105,155 1,022,456,200 21,648,955
NON-CURRENT LIABILITIES:
Derivative financial liabilities 1,574,600 3,748,514 (2,173,914)
Financial liabilities 752,600,478 736,253,144 16,347,334
Employee benefits provision 1,352,466 1,483,316 (130,850)
Provisions for risks and future charges 5,008,987 5,481,821 (472,834)
Other payables and liabilities 2,137,542 1,914,146 223,396
Other payables and liabilities to related parties 8,315,277 8,315,277 0
TOTAL NON-CURRENT LIABILITIES (E) 770,989,350 757,196,218 13,793,132
CURRENT LIABILITIES:
Financial liabilities 30,650,007 65,409,109 (34,759,102)
Current financial liabilities to related parties 10,500,000 0 10,500,000
Trade and other payables 12,386,690 10,014,104 2,372,586
Trade and other payables to related parties 789,173 1,296,766 (507,593)
Tax liabilities 1,213,102 906,667 306,435
Other liabilities 10,433,236 12,521,765 (2,088,529)
Other liabilities to related parties 441,198 971,563 (530,365)
TOTAL CURRENT LIABILITIES (F) 66,413,406 91,119,975 (24,706,569)
TOTAL LIABILITIES (H = E + F) 837,402,756 848,316,192 (10,913,436)
TOTAL EQUITY AND LIABILITIES (D + H) 1,881,507,911 1,870,772,392 10,735,519

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Statement of Cash Flows of the Parent Company IGD SIIQ S.p.A. at 31 December 2025

(in thousands of Euros) 12/31/2025 12/31/2024
CASH FLOW FROM OPERATING ACTIVITIES:
Profit (loss) of the year 31,224 (26,921)
Adjustments to reconcile net profit with cash flow generated (absorbed) by operating activities
Taxes of the year 52 320
Financial charges / (income) 59,467 62,661
Depreciation and amortization 2,121 1,950
Writedown of receivables 536 1,117
(Impairment losses) / reversal on work in progress (27) (114)
Changes in fair value - increases / (decreases) (9,729) 19,235
Gains/losses from disposal - equity investments 2,940 29,263
Changes in provisions for employees and end of mandate treatment 1,055 557
CASH FLOW FROM OPERATING ACTIVITIES: 87,639 88,068
Financial charge paid (46,482) (41,311)
Provisions for employees, end of mandate treatment (655) (1,136)
Income tax 0 0
CASH FLOW FROM OPERATING ACTIVITIES NET OF TAX: 40,502 45,621
Change in inventory 0 0
Change in trade receivables 3,271 (1,915)
Net change in other assets (776) 4,635
Change in trade payables 1,865 (7,797)
Net change in other liabilities (2,952) (5,208)
CASH FLOW FROM OPERATING ACTIVITIES (A) 41,910 35,336
(Investments) in intangible assets (248) (229)
Disposals of intangible assets 0 0
(Investments) in tangible assets (25,899) (16,351)
Disposals of tangible assets 0 3,595
(Investments) in equity interests (180) (10)
Impact of Food transaction 0 153,165
CASH FLOW FROM INVESTING ACTIVITIES (B) (26,327) 140,170
Change in related parties financial receivables and other current financial assets 22,794 3,761
(Rettifica)/ costi aumento di capitale 20 5
Distribution of dividends (11,034) 0
Rents paid for financial leases (8,933) (3,865)
Collections for new loans and other financing activities 900,000 15,756
Loans repayments and other financing activities (913,988) (192,015)
CASH FLOW FROM FINANCING ACTIVITIES (C) (11,141) (176,358)
Exchange rate differences on cash and cash equivalents (D) 4,442 (852)
NET INCREASE (DECREASE) IN CASH BALANCE (A+B+C+D) 2,289 3,141
CASH BALANCE AT END OF THE PERIOD 6,731 2,289

Fine Comunicato n.0746-4-2026 Numero di Pagine: 19