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<div id="xhtml-content-root"><h1>Hierros Añón, S.A. - pCbCR Informe</h1><h2>Sección 1: Información general</h2><table><tr class="content-row"><th class="v-left witdh-50"><p>Nombre de la sociedad matriz última del grupo o de la empresa independiente</p></th><td class="v-left witdh-50"><p><ix:nonNumeric id="pcbcr_cor_NameOfUltimateParentOfGroupOfStandaloneCompany_c-0_s1_-_0" name="pcbcr_cor:NameOfUltimateParentOfGroupOfStandaloneCompany" contextRef="c-0">Hierros Añón, S.A.</ix:nonNumeric></p></td></tr><tr class="content-row"><th class="v-left witdh-50"><p>País en el que la sociedad matriz última tiene su domicilio social</p></th><td class="v-left witdh-50"><p><ix:nonNumeric id="pcbcr_cor_CountryOfRegisteredOfficeOfUltimateParentUndertaking_c-0_s1_-_0" name="pcbcr_cor:CountryOfRegisteredOfficeOfUltimateParentUndertaking" contextRef="c-0">España</ix:nonNumeric></p></td></tr><tr class="content-row"><th class="v-left witdh-50"><p>Fecha de comienzo del ejercicio</p></th><td class="v-left witdh-50"><p><ix:nonNumeric id="pcbcr_cor_DateOfStartOfFinancialYear_c-0_s1_-_0" name="pcbcr_cor:DateOfStartOfFinancialYear" contextRef="c-0" format="ixt5:date-day-month-year">01.01.2025</ix:nonNumeric></p></td></tr><tr class="content-row"><th class="v-left witdh-50"><p>Fecha de cierre del ejercicio</p></th><td class="v-left witdh-50"><p><ix:nonNumeric id="pcbcr_cor_DateOfEndOfFinancialYear_c-0_s1_-_0" name="pcbcr_cor:DateOfEndOfFinancialYear" contextRef="c-0" format="ixt5:date-day-month-year">31.12.2025</ix:nonNumeric></p></td></tr><tr class="content-row"><th class="v-left witdh-50"><p>Moneda de referencia</p></th><td class="v-left witdh-50"><p><ix:nonNumeric id="pcbcr_cor_ReportingCurrency_c-0_s1_-_0" name="pcbcr_cor:ReportingCurrency" contextRef="c-0">EUR</ix:nonNumeric></p></td></tr><tr class="content-row"><th class="v-left witdh-50"><p>¿Se basa la información recogida en el informe en las instrucciones de presentación de información utilizadas a efectos fiscales, de conformidad con la sección III, partes B y C, del anexo III de la Directiva 2011/16/UE (sí/no)?</p></th><td class="v-left witdh-50"><p><ix:nonNumeric id="pcbcr_cor_ApplicationOfOptionToReportInAccordanceWithTaxationReportingInstructions_c-1_s1_-_0" name="pcbcr_cor:ApplicationOfOptionToReportInAccordanceWithTaxationReportingInstructions" contextRef="c-1" format="ixt5:fixed-true">Sí</ix:nonNumeric></p></td></tr></table><h2>Sección 2: Resumen de la información país por país</h2><table><tr class="header-row"><th><p>Territorio fiscal</p></th><th><p>Código de país</p></th><th><p>Ingresos</p></th><th><p>Beneficios (pérdidas) antes de aplicarse el impuesto sobre sociedades</p></th><th><p>Impuesto sobre sociedades abonado - Criterio de caja</p></th><th><p>Impuesto sobre sociedades devengado - Ejercicio en curso</p></th><th><p>Resultados no distribuidos</p></th><th><p>Número de trabajadores</p></th></tr><tr class="content-row"><td><p>España</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-2_s2_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-2">ES</ix:nonNumeric></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_Revenues_c-2__-_0" name="pcbcr_cor:Revenues" contextRef="c-2" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">687.754.873</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_ProfitLossBeforeTax_c-2__-_0" name="pcbcr_cor:ProfitLossBeforeTax" contextRef="c-2" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">11.399.230</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxPaidOnCashBasis_c-2__-_0" name="pcbcr_cor:IncomeTaxPaidOnCashBasis" contextRef="c-2" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">4.885.879</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxAccrued_c-2__-_0" name="pcbcr_cor:IncomeTaxAccrued" contextRef="c-2" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">3.686.313</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_AccumulatedEarnings_c-3__-_0" name="pcbcr_cor:AccumulatedEarnings" contextRef="c-3" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">374.548.714</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_NumberOfEmployees_c-3__-_0" name="pcbcr_cor:NumberOfEmployees" contextRef="c-3" unitRef="u-1" scale="0" decimals="0" format="ixt5:num-comma-decimal">885</ix:nonFraction></p></td></tr><tr class="content-row"><td><p>Francia</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-4_s2_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-4">FR</ix:nonNumeric></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_Revenues_c-4__-_0" name="pcbcr_cor:Revenues" contextRef="c-4" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">411.695.508</ix:nonFraction></p></td><td class="v-right"><p class="no-break">-<ix:nonFraction id="pcbcr_cor_ProfitLossBeforeTax_c-4__-_0" name="pcbcr_cor:ProfitLossBeforeTax" contextRef="c-4" unitRef="u-0" scale="0" decimals="0" sign="-" format="ixt5:num-comma-decimal">14.620.098</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxPaidOnCashBasis_c-4__-_0" name="pcbcr_cor:IncomeTaxPaidOnCashBasis" contextRef="c-4" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">0</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxAccrued_c-4__-_0" name="pcbcr_cor:IncomeTaxAccrued" contextRef="c-4" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">192.306</ix:nonFraction></p></td><td class="v-right"><p class="no-break">-<ix:nonFraction id="pcbcr_cor_AccumulatedEarnings_c-5__-_0" name="pcbcr_cor:AccumulatedEarnings" contextRef="c-5" unitRef="u-0" scale="0" decimals="0" sign="-" format="ixt5:num-comma-decimal">219.096.240</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_NumberOfEmployees_c-5__-_0" name="pcbcr_cor:NumberOfEmployees" contextRef="c-5" unitRef="u-1" scale="0" decimals="0" format="ixt5:num-comma-decimal">602</ix:nonFraction></p></td></tr><tr class="content-row"><td><p>Países Bajos</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-6_s2_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-6">NL</ix:nonNumeric></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_Revenues_c-6__-_0" name="pcbcr_cor:Revenues" contextRef="c-6" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">131.611.614</ix:nonFraction></p></td><td class="v-right"><p class="no-break">-<ix:nonFraction id="pcbcr_cor_ProfitLossBeforeTax_c-6__-_0" name="pcbcr_cor:ProfitLossBeforeTax" contextRef="c-6" unitRef="u-0" scale="0" decimals="0" sign="-" format="ixt5:num-comma-decimal">4.706.696</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxPaidOnCashBasis_c-6__-_0" name="pcbcr_cor:IncomeTaxPaidOnCashBasis" contextRef="c-6" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">117.440</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxAccrued_c-6__-_0" name="pcbcr_cor:IncomeTaxAccrued" contextRef="c-6" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">0</ix:nonFraction></p></td><td class="v-right"><p class="no-break">-<ix:nonFraction id="pcbcr_cor_AccumulatedEarnings_c-7__-_0" name="pcbcr_cor:AccumulatedEarnings" contextRef="c-7" unitRef="u-0" scale="0" decimals="0" sign="-" format="ixt5:num-comma-decimal">48.345.970</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_NumberOfEmployees_c-7__-_0" name="pcbcr_cor:NumberOfEmployees" contextRef="c-7" unitRef="u-1" scale="0" decimals="0" format="ixt5:num-comma-decimal">137</ix:nonFraction></p></td></tr><tr class="content-row"><td><p>Bélgica</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-8_s2_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-8">BE</ix:nonNumeric></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_Revenues_c-8__-_0" name="pcbcr_cor:Revenues" contextRef="c-8" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">29.869.043</ix:nonFraction></p></td><td class="v-right"><p class="no-break">-<ix:nonFraction id="pcbcr_cor_ProfitLossBeforeTax_c-8__-_0" name="pcbcr_cor:ProfitLossBeforeTax" contextRef="c-8" unitRef="u-0" scale="0" decimals="0" sign="-" format="ixt5:num-comma-decimal">2.384.017</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxPaidOnCashBasis_c-8__-_0" name="pcbcr_cor:IncomeTaxPaidOnCashBasis" contextRef="c-8" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">0</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxAccrued_c-8__-_0" name="pcbcr_cor:IncomeTaxAccrued" contextRef="c-8" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">2.068</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_AccumulatedEarnings_c-9__-_0" name="pcbcr_cor:AccumulatedEarnings" contextRef="c-9" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">4.042.527</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_NumberOfEmployees_c-9__-_0" name="pcbcr_cor:NumberOfEmployees" contextRef="c-9" unitRef="u-1" scale="0" decimals="0" format="ixt5:num-comma-decimal">51</ix:nonFraction></p></td></tr><tr class="content-row"><td><p>Todos los demás territorios fiscales (de forma agregada)</p></td><td><p>-</p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_RevenuesOtherTaxJurisdictions_c-0__-_0" name="pcbcr_cor:RevenuesOtherTaxJurisdictions" contextRef="c-0" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">247.884.887</ix:nonFraction></p></td><td class="v-right"><p class="no-break">-<ix:nonFraction id="pcbcr_cor_ProfitLossBeforeTaxOtherTaxJurisdictions_c-0__-_0" name="pcbcr_cor:ProfitLossBeforeTaxOtherTaxJurisdictions" contextRef="c-0" unitRef="u-0" scale="0" decimals="0" sign="-" format="ixt5:num-comma-decimal">35.915.995</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxPaidOnCashBasisOtherTaxJurisdictions_c-0__-_0" name="pcbcr_cor:IncomeTaxPaidOnCashBasisOtherTaxJurisdictions" contextRef="c-0" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">0</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_IncomeTaxAccruedOtherTaxJurisdictions_c-0__-_0" name="pcbcr_cor:IncomeTaxAccruedOtherTaxJurisdictions" contextRef="c-0" unitRef="u-0" scale="0" decimals="0" format="ixt5:num-comma-decimal">102.798</ix:nonFraction></p></td><td class="v-right"><p class="no-break">-<ix:nonFraction id="pcbcr_cor_AccumulatedEarningsOtherTaxJurisdictions_c-1__-_0" name="pcbcr_cor:AccumulatedEarningsOtherTaxJurisdictions" contextRef="c-1" unitRef="u-0" scale="0" decimals="0" sign="-" format="ixt5:num-comma-decimal">49.329.577</ix:nonFraction></p></td><td class="v-right"><p class="no-break"><ix:nonFraction id="pcbcr_cor_NumberOfEmployeesOtherTaxJurisdictions_c-1__-_0" name="pcbcr_cor:NumberOfEmployeesOtherTaxJurisdictions" contextRef="c-1" unitRef="u-1" scale="0" decimals="0" format="ixt5:num-comma-decimal">620</ix:nonFraction></p></td></tr></table><h2>Sección 3: Lista de filiales y actividades</h2><table><tr class="header-row"><th><p>Estado miembro o territorio fiscal</p></th><th><p>Código de país</p></th><th><p>Nombre de cada empresa filial en el Estado miembro o territorio fiscal</p></th><th><p>Breve descripción de la naturaleza de las actividades en el Estado miembro o territorio fiscal</p></th></tr><tr class="content-row"><td><p>España</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-2_s3_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-2">ES</ix:nonNumeric></p></td><td><ix:nonNumeric id="pcbcr_cor_DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory_c-2_s3_-_0" name="pcbcr_cor:DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory" contextRef="c-2" escape="true"><ul><li><p>AÑÓN TEAM HORSES, S.L.</p></li><li><p>COMERCIAL DE LAMINADOS IBÉRICA, S.A.</p></li><li><p>CORTICHAPA IBÉRICA, S.A.</p></li><li><p>GALLEGA DE CORDONES Y ALAMBRES, S.L.</p></li><li><p>GALLEGA DE MALLAS, S.L.</p></li><li><p>HIERROS AÑÓN, S.A.</p></li><li><p>HIERROS DEL TURIA, S.A.</p></li><li><p>INMOBILIARIA GABENLLE, S.L.</p></li><li><p>INVERSIONES SARRIANAS, S.L.</p></li><li><p>PERFILES ARAGÓN, S.A.</p></li><li><p>PROMAN STEEL, S.L.</p></li><li><p>TUBOS DEL MEDITERRÁNEO, S.A.U.</p></li><li><p>TUBOS LEGUTIANO DE AUTOMOCIÓN, S.L.U.</p></li><li><p>TUBOS MECÁNICOS NORTE, S.A.</p></li><li><p>TUBOS MECÁNICOS, S.A.</p></li></ul></ix:nonNumeric></td><td><ix:nonNumeric id="pcbcr_cor_DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory_c-2_s3_-_0" name="pcbcr_cor:DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory" contextRef="c-2" escape="true"><p>Fabricación o producción / Otras / Servicios de administración, de gestión o de apoyo / Titularidad de acciones u otros instrumentos de capital / Venta, comercialización o distribución</p></ix:nonNumeric></td></tr><tr class="content-row"><td><p>Francia</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-4_s3_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-4">FR</ix:nonNumeric></p></td><td><ix:nonNumeric id="pcbcr_cor_DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory_c-4_s3_-_0" name="pcbcr_cor:DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory" contextRef="c-4" escape="true"><ul><li><p>ANON FRANCE HOLDING, S.A.S.</p></li><li><p>AT2T – ACIER TRANSFORME TARGE TOURNIER, S.A.S.</p></li><li><p>KDI DAVUM, S.A.S.</p></li><li><p>KDI IMMOBILIER, S.A.S.</p></li><li><p>KDI, S.A.S.</p></li><li><p>LAMINOIRS DES LANDES, S.A.S.</p></li><li><p>REYNOLDS EUROPEAN, S.A.S.</p></li></ul></ix:nonNumeric></td><td><ix:nonNumeric id="pcbcr_cor_DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory_c-4_s3_-_0" name="pcbcr_cor:DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory" contextRef="c-4" escape="true"><p>Empresas inactivas / Fabricación o producción / Otras / Servicios de administración, de gestión o de apoyo / Venta, comercialización o distribución</p></ix:nonNumeric></td></tr><tr class="content-row"><td><p>Países Bajos</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-6_s3_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-6">NL</ix:nonNumeric></p></td><td><ix:nonNumeric id="pcbcr_cor_DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory_c-6_s3_-_0" name="pcbcr_cor:DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory" contextRef="c-6" escape="true"><ul><li><p>O-D-S TRANSPORT, B.V.</p></li><li><p>ODS, B.V.</p></li></ul></ix:nonNumeric></td><td><ix:nonNumeric id="pcbcr_cor_DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory_c-6_s3_-_0" name="pcbcr_cor:DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory" contextRef="c-6" escape="true"><p>Fabricación o producción / Otras / Venta, comercialización o distribución</p></ix:nonNumeric></td></tr><tr class="content-row"><td><p>Bélgica</p></td><td><p><ix:nonNumeric id="pcbcr_cor_CountryCodeOfMemberStateOrTaxJurisdiction_c-8_s3_-_0" name="pcbcr_cor:CountryCodeOfMemberStateOrTaxJurisdiction" contextRef="c-8">BE</ix:nonNumeric></p></td><td><ix:nonNumeric id="pcbcr_cor_DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory_c-8_s3_-_0" name="pcbcr_cor:DisclosureOfNamesOfSubsidiaryUndertakingsConsolidatedInFinancialStatementsOfUltimateParentUndertakingExplanatory" contextRef="c-8" escape="true"><ul><li><p>BUYSMETAL, N.V.</p></li></ul></ix:nonNumeric></td><td><ix:nonNumeric id="pcbcr_cor_DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory_c-8_s3_-_0" name="pcbcr_cor:DescriptionOfNatureOfActivitiesOfSubsidiaryUndertakingsInMemberStateOrTaxJurisdictionExplanatory" contextRef="c-8" escape="true"><p>Venta, comercialización o distribución</p></ix:nonNumeric></td></tr></table></div>
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