ELECNOR, S.A. reports that, following the formulation of the individual and consolidated annual accounts by ELECNOR, S.A. and the individual and consolidated annual accounts by the wholly-owned subsidiary ELECNOR SERVICIOS Y PROYECTOS, S.A.U. and the corresponding checks, it has been verified that the entity ELECNOR SERVICIOS Y PROYECTOS, S.A.U., has met, as of the closing date of the 2025 financial year, for the third consecutive year, the requirements for its qualification as a public interest entity in accordance with the provisions of Article 3.5 of Law 22/2015, of July 20, on the audit of accounts (“LAC”) and Article 8 of Royal Decree 2/2021, which approves the Regulation for the development of the LAC.

In turn, taking into account that the circumstances for the application of the provisions of section 3 d) of the third additional provision of the LAC concur, by virtue of which the functions of the audit committee of a public interest entity may be assumed by the audit committee of its parent entity, it is reported that the Board of Directors of ELECNOR, S.A., and the administrative body of ELECNOR SERVICIOS Y PROYECTOS, S.A.U., have approved that the Audit Committee of ELECNOR, S.A., assume and exercise the functions of the Audit Committee of ELECNOR SERVICIOS Y PROYECTOS, S.A.U., understanding that, apart from the fact that the structure of the administrative body of ELECNOR SERVICIOS Y PROYECTOS, S.A.U. (four joint administrators) does not allow for the creation of internal committees, the assumption and exercise of said functions by the Audit Committee of ELECNOR, S.A. will be carried out with greater efficiency, also guaranteeing greater homogeneity and coordination in the control and supervision of the entities that make up the Elecnor Group.