Interim report
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1 MOTA‑ENGIL Driven by Purpose , Built with History RELATÓRIO ÚNICO 2025
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Part ONE INTERIM CONSOLIDATED MANAGEMENT REPORT 1.1 Economic and financial environment 7 1.2 Analysis of the economic - financial performance 8 1.3 Analysis by business unit 16 1.4 Sustainability and social responsibility 22 1.5 Mota-Engil on the stock market 26 1.6 Outlook 28 1.7 Relevant facts after the end of the period 29 Part TWO INTERIM CONSOLIDATED FINANCIAL INFORMATION 2.1 Consolidated income statements by natures 32 2.2 Consolidated statements of other comprehensive income 33 2.3 Consolidated statements of financial position 34 2.4 Consolidated statements of changes in equity 35 2.5 Consolidated statements of cash-flows 36 2.6 Notes to the consolidated financial statements 37 2.7 Appendix A 54 Part THREE MANDATORY INFORMATION Table of contents
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INTERIM CONSOLIDATED MANAGEMENT REPORT Part ONE
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5 MOTA‑ENGIL Driven by Purpose , Built with History Highlights 17.7 Bn€ Backlog of 17.7 billion euros, an increase of 10% compared to December 2025, 3.2x the Turnover LTM* 74 M€ Consolidated net profit of the period attributable to the Group of 74 million euros, an increase of 24% compared to the first half of 2025, with a net margin of 2.6% 2.9 Bn€ Turnover of 2,898 million euros, an increase of 6% compared to the first half of 2025 1,990 M€ Net debt of 1,990 million euros, with a net debt / EBITDALTM* ratio of 1.94x 487 M€ EBITDA of 487 million euros, an increase of 10% compared to the first half of 2025, with a margin of 17% 3,514 M€ Gross debt of 3,514 million euros, with a Gross debt / EBITDALTM* ratio of 3.43x 185 M€ Capex of 185 million euros, 6.4% of the Turnover 1,045 M€ Total equity of 1,045 million euros, with a total equity / total assets ratio of 11% *LTM – Last twelve months
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6 MOTA‑ENGIL Driven by Purpose , Built with History Income Statement THOUSAND EUROS (*) EBITDA corresponds to the algebraic sum of the following captions of the consolidated income statement by natures: “Sales and services rendered”, “Cost of goods sold, materials consumed and changes in production”, “Third‐party supplies and services”, “Wages and salaries” and “Other operating income / (expenses)” (**) EBIT corresponds to the algebraic sum of EBITDA with the following captions of the consolidated income statement by natu res: “Amortizations and depreciations”, “Impairment losses” and “Provisions” (***) Net financial results corresponds to the algebraic sum of the following captions of the consolidated income statement by natu res: “Financial income and gains” and “Financial costs and losses” 1) Restated due to change in accounting policy for government grants (mainly related to EGF) 1H26 % T ∆ 1H25 1) (Restated) % T Sales and serv ices rendered (T urnov er - T ) 2,898,019 5.6% 2,7 45,197 EBIT DA(*) 487 ,484 16.8% 10.4% 441,420 16.1% Amortizations and depreciations, impairment losses and prov isions (17 4,103) (6.0%) (20.9%) (143,963) (5.2%) EBIT (**) 313,380 10.8% 5.4% 297 ,457 10.8% Net financial results (***) (110,399) (3.8%) 5.5% (116,806) (4.3%) Gains / (losses) in associates and joint v entures (2,267 ) (0.1%) 54.6% (4,996) (0.2%) Gains / (losses) on the acquisition and disposal of subsidiaries, joint v entures and associated companies 622 0.0% (7 8.7 %) 2,925 0.1% Income before taxes 201,336 6.9% 12.7 % 17 8,581 6.5% Consolidated net profit of the period 135,490 4.7 % 12.3% 120,643 4.4% Attributable to: Non-controlling interests 61,502 2.1% 0.5% 61,207 2.2% Group 7 3,989 2.6% 24.5% 59,435 2.2%
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7 MOTA‑ENGIL Driven by Purpose , Built with History 1.1 Economic and financial environment During the first half of 2026, the global economy developed against a backdrop marked by heightened geopolitical tensions in the Middle East, volatility in energy markets and a partial reversal of the disinflationary process observed in 2024 and 2025. Despite this adverse envi ronment, global economic activity maintained a moderate growth trajectory, supported by resilient private consumption, investment associated with digitalisation and the continued dynamism of several emerging economies. Against this backdrop, the International Monetary Fund (IMF) estimates a global economic growth of approximately 3.1% in 2026, although it has revised economic risks upwards due to the impact of the conflict in the Middle East on energy prices and economic agents’ confidence. On the other hand, inflation once again came under increased pressure during the first half of the year, mainly due to rising energy prices. Globally, the IMF forecasts a temporary increase in inflation in 2026 before returning to a downward trajectory in 20 27. In the euro area, inflation was driven by higher energy costs, prompting the European Central Bank (ECB) to revi se its projections upwards and now forecast an average inflation of 3.0% in 2026. Consequently, in response to these inflationary pressures, monetary policy became more restrictive. In June 2026, the ECB increased its key interest rates by 25 basis points, raising the deposit facility rate to 2.25%, with the aim of ensuring that inflation returns to its medium -term target of 2%. At the same time, the ECB acknowledged that higher energy prices and increased geopolitical uncertainty were weighing on economic growth in the euro area, whose expansion is now estimated at just 0.8% in 2026. With regard to the commodities market, significant price increases were recorded during the first half of the year. According to the World Bank, the conflict in the Middle East caused the largest disruption to oil supply in recent decades, leading to a sharp increase in the prices of oil, natural gas and fertilisers. The World Bank th erefore estimates an average increase of 24% in energy prices in 2026, forecasting an average closing Brent crude oil price of USD 86 per barrel, while industrial and precious metals reached record highs as a result of a combination of supply constraints and a higher demand associated with the energy transition. In Portugal, the economy continued to perform relatively well compared with the euro area average, supported by private consumption, tourism and the implementation of investments financed by European funds. However, inflation also accelerated over the course of the semester. In June 2026, the inflation rate measured by the Harmonised Index of Consumer Prices (HICP) stood at 3.1%, above the estimated average for the euro area, mainly reflecting higher energy and food prices. Taking in consideration the economic and financial environment described above, Mota-Engil Group’s activity during the first half of 2026 was influenced by both global and local factors, impacting its operations and results, as detailed throughout this report.
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8 MOTA‑ENGIL Driven by Purpose , Built with History 1.2 Analysis of the economic-financial performance TURNOVER (*) Includes others, eliminations and intragroup In the first half of 2026, the Group’s turnover (**) amounted to 2,898 million euros, an increase of circa of 6% compared to the first half of 2025 (2,745 million euros). For this performance, it is worth highlighting the strong contribution of the Africa – E&C and Latin America E&C business units, which allow to mitigate the unfavourable impact associated with the delays in the start of significant projects in Portugal. Following the above referred, the Latin America - E&C business unit contributed the most to the Group’s turnover in the first half of 2026, with a contribution of 40% ( 40% in the first half of 2025), followed by Africa - E&C, which also contributed with 40% (38% in the first half of 2025) and by Environment with 11% (11% in the first half of 2025). On the other hand , during the first half of 202 6, the Engineering and Construction (E&C) business (excluding the Industrial Engineering component) represented 73% of the Group’s turnover (74% in the first half of 2025). (**) Turnover corresponds to the caption of the consolidated income statement by natures of "Sales and services rendered".
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9 MOTA‑ENGIL Driven by Purpose , Built with History EBITDA AND EBIT In the first half of 2026, supported by the increase in turnover and the continued improvement in profitability across its va rious business units, the Group’s EBITDA reached 487 million euros, an increase of 10% compared to the first half of 2025 (441 million euros). This performance was mainly driven by the favourable contribution of Africa – E&C, which grew 12%, and Latin America E&C, which grew 14%. Therefore, as a result of the evolution of both EBITDA and turnover, in the first half of 202 6, the EBITDA margin (EBITDA / Turnover) reached 17% (16% in the first half of 2025). On the other hand, in the first half of 2026, the E&C business (excluding the Industrial Engineering component) contributed 62% to the Group’s EBITDA (63% in the first half of 2025). Regarding EBIT, this one reached in the first half of 2026 313 million euros (297 million euros in the first half of 2025) , an increase of 5%, positively impacted by the increase in EBITDA and negatively affected by higher amorti zation and depreciation expenses, following the significant level of investment carried out in 2025. As such, the EBIT margin (EBIT/Turnover) reached 11% in the first half of 2026, in line with the one achieved in the first half of 2025. 1) Restated due to change in accounting policy for government grants (mainly related to EGF).
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10 MOTA‑ENGIL Driven by Purpose , Built with History CAPEX (*) CAPEX corresponds to the algebraic sum of the increases and disposals of tangible assets, intangible assets and right of use assets occurred in the period, except the ones associated with concessions and medium-long term return assets. (**) IE contracts corresponds to the industrial engineering services executed by Africa - E&C. In the first half of 2026, maintaining a disciplined approach towards its resources management and despite the increase in turnover occurred in the period, the Group’s CAPEX amounted to 185 million euros (194 million euros in the first half of 2025), representing a decrease of 5%, of which, approximately 63% was allocated to IE contracts, namely to the acquisition of heavy equipment required for the execution of this type of highly profitable and long-term contracts. On the other hand, the Group’s CAPEX in the first half of 2026 represented approximately 6% of turnover (7% in the first half of 2025). Furthermore, in the first half of 2026 , it is worth to highlight the following: (i) the E&C maintenance CAPEX-to-E&C turnover ratio stood approximately at 1%; (ii) 74% of the CAPEX performed was allocated to IE contracts and growth CAPEX, namely in Armenia, Ethiopia and Mali; and (iii) the Environment business unit performed investments of 14 million euros, of which 76% were allocated to the waste treatment and recovery segment (EGF).
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11 MOTA‑ENGIL Driven by Purpose , Built with History DEBT As of June 30, 2026, net debt1) amounted to 1,990 million euros, an increase of 49 million euros compared with December 31, 2025, mainly driven by the investments performed during the semester, both in equipment and in concessions and medium - and long- term return assets (approximately 81 million euros), as well as by the payment of dividends to shareholders. As of June 30, 2026, net debt plus factoring operations and supplier s payment management operations 2), as well as leasing operations3), amounted to 2,632 million euros, an increase of 20 million euros compared to December 31, 2025, largely explained by the reasons set out in the previous paragraph. Notwithstanding the major investments performed in the semester, net debt was carefully managed and controlled, which, together with the operating performance of the period, allowed the ratio that compares net debt with the EBITDA of the last 12 months to have reached 1.94x (1.98x as of December 31, 2025). Gross debt4) plus factoring operations and suppliers payment management operations, as well as leasing operations, amounted to 3,514 million euros as of June 30, 2026, an increase of 93 million euros compared to December 31, 2025. Additionally, as of June 30, 2026, gross debt presented an average maturity of 2.8 years, being 71% denominated in euros and 68% exposed to floating interest rates. On the other hand, the ratio that compares gross debt plus factoring operations and suppliers payment management operations, as well as leasing operations, with the EBITDA of the last 12 months reached 3.4x (3.5x as of December 31, 2025). Liquidity: €1.441 M Cash €863 M Sovereign bonds €18 M Available credit lines €559 M
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12 MOTA‑ENGIL Driven by Purpose , Built with History Lastly, as of June 30, 2026, the Group maintained 559 million euros in contracted but unused credit lines leading to a total liquidity5) of 1,441 million euros, which exceeds the non-revolving and non refinanced liabilities maturing over the next three years. 1) Net debt corresponds to the algebraic sum of the following captions of the consolidated statement of financial position: "Cash and cash equivalents without recourse", "Cash and cash equivalents with recourse" , "Other financial applications", "Other financial investments recorded at amorti zed cost" , "Loans without recourse" and "Loans with recourse". It should be mentioned that the leasing, factoring and suppliers payment management operations established by the Group are not accounted for in the captions referred to above. 2) Factoring operations and supplier s payment management operations are recorded in the captions of the consolidated statement of financial position of "Other financial liabilities". 3) Leasing operations are recorded in the captions of the consolidated statement of financial position of "Lease liabilities". 4) Gross debt corresponds to the algebraic sum of net debt with the balances of the following captions of the consolidated statement of financial position: "Cash and cash equivalents without recourse", "Cash and cash equivalents with recourse", "Other financial applications" and "Other financial investments recorded at amortized cost". 5) Liquidity corresponds to the algebraic sum of the following captions of the consolidated statement of financial position: "Cash and cash equivalents with out recourse”, "Cash and cash equivalents with recourse", "Other financial applications" and "Other financial investments recorded at amortized cost" with the amount of the credit lines contracted and not used by the Group.
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13 MOTA‑ENGIL Driven by Purpose , Built with History RESULTS In the first half of 2026, net financial results amounted to -110 million euros, a change of 7 million euros compared to the first half of 2025 (-117 million euros), mainly justified by the unfavourable impact of the foreign exchange differences generated during the period, which, however, did not outweigh the positive evolution verified in interest expenses and in interest income. With regard to net financial expenses (interest expenses – interest income), these amounted in the first half of 2026 to -97 million euros, an amount lower than the one recorded in the first half of 2025 (-128 million euros), mainly justified by the reduction felt in the average interest rates on borrowings. In the first half of 2026, the caption "Gains / (losses) in associates and joint ventures” (EM) contributed with -2 million euros to the net profit (-5 million euros in the first half of 2025), an improvement of approximately 3 million euros, mainly driven by the slightly more positive performance of a group of mature concession companies, which partly offset the losses associated with the initial development phase of a group of concession companies in Angola and in Mexico. Regarding income tax (Tax), this one amounted to 66 million euros in the first half of 2026 (58 million euros in the first half of 2025), corresponding to an effective tax rate (income tax / income before taxes) of 33% (32% in the first half of 2025). Finally, in what regards non-controlling interests (NCI) , they amounted to 62 million euros in the first half of 2026 , an increase of approximately 1 million euros compared with the first half of 2025 (61 million euros), mainly arising from the operations carried out by the Group with partners in Mexico, Nigeria and Angola. (million Eur os)
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14 MOTA‑ENGIL Driven by Purpose , Built with History Therefore, following the operati onal and financial performance achieved, the consolidated net profit of the period attributable to the Group (NP) in the first half of 2026 reached 74 million euros, an increase of 24% compared to the first half of 2025 (59 million euros), with the net margin1 rising to 2.6% (2.2% in the first half of 2025). 1) Net margin corresponds to the ratio between the following captions of the consolidated income statement by natures: "Consolidated net profit of the period attributable to the Group" and "Sales and services rendered".
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15 MOTA‑ENGIL Driven by Purpose , Built with History BACKLOG Backlog(*) as of June 30, 2026 reached 17.7 billion euros, registering an unprecedented figure once again in the semester, with an increase (before the consumption of the semester) of 4.1 billion euros against December 31, 2025, thus confirming the success of the commercial strategy adopted . On the other hand, a s of June 30, 2026, the Africa - E&C, the Africa - IE and the Latin America - E&C business units contributed approximately 86% to the total amount of the backlog. The above-mentioned performance was impacted, among others, by the award of the following projects: - Construction, operation and maintenance project for a submerged tunnel in Brazil; - Construction project for a gigafactory in Portugal; - Extension of an industrial engineering project in Ethiopia; - Railway project in Portugal; - Oil & Gas project in Brazil. Consequently, as of June 30, 2026, the "Backlog/Turnover" ratio for the E&C business for the last twelve months reached 3.7 years. Furthermore, as of June 30, 2026, it is worth to highlight that the Group’s core markets accounted for 75% of its E&C backlog, with Mexico representing the largest share (2 1% of the total), followed by Angola (1 6%), Brazil (14%), Portugal (1 2%), Nigeria (7%) , Mozambique (3%) and Peru (2%). Additionally, it should also be highlighted that the Industrial Engineering already contributes 18% to the total backlog, presenting the respective projects maturities between five and seven years and high profitability. Lastly, as of June 30, 2026, the Environment business contributed with 283 million euros to the Group’s backlog, not including, however, the estimated revenues associated with the waste treatment and recovery business of EGF. (*) Contracts awarded and signed to be executed. IE – Industrial engineering
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16 MOTA‑ENGIL Driven by Purpose , Built with History 1.3 Analysis by business unit AFRICA – E&C Africa - E&C business unit includes the engineering and construction activity, as well as the provision of industrial engineering services performed by the Group, essentially, in Angola, Mozambique, Ivory Coast, Rwanda, Uganda, South Africa, Guinea and Nigeria. In the first half of 2026, driven by the substantial backlog awarded in previous periods and by its efficient execution, Africa – E&C’s turnover delivered an excellent performance, reaching 1,158 million euros, an increase of 11% compared with the first half of 2025 (1,047 million euros). In this chapter, it should be highlighted Angola, Nigeria and the industrial engineering business, which contributed 68% to the total turnover of Africa - E&C. Regarding operating profitability, Africa – E&C’s EBITDA in the first half of 2026 amounted to 287 million euros, an increase of 12% compared with the first half of 2025 (255 million euros), with the EBITDA margin reaching 2 5% (2 4% in the first half of 2025 ), positively impacted by the careful project selection and the remarkable performance of the industrial engineering business. Additionally, in the first half of 2026, it is worth noting that Angola, Nigeria and the industrial engineering business contributed with 65% to the total EBITDA for Africa – E&C. Finally, in the first half of 2026 , the industrial engineering business contributed with 411 million euros to Africa – E&C’s turnover (35% of the total), with an EBITDA of 118 million euros and an EBITDA margin of 29% (compared to 357 million euros, 34%, 102 million euros and an EBITDA margin of 29%, respectively, in the first half of 2025).
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17 MOTA‑ENGIL Driven by Purpose , Built with History LATIN AMERICA – E&C Latin America - E&C business unit includes the engineering and construction activity developed by the Group mainly in Mexico, Peru, Brazil and Colombia. In addition, it also includes the power generation and commercialization business in Mexico and the management and operation of several concessions in Mexico and in Colombia. In the first half of 2026, turnover in Latin America - E&C amounted to 1,171 million euros, an increase of 7% compared with the first half of 2025 (1,091 million euros), strongly driven by the projected increased activity in Brazil, following the execution of the strong backlog secured in previous years. Furthermore, in the first half of 2026, Mexico contributed with 76% to the turnover of Latin America - E&C (86% in the first half of 2025). Regarding operating profitability, the EBITDA of Latin America – E&C in the first half of 2026 rose to 120 million euros, an increase of 14% compared to the first half of 2025 (105 million euros). The EBITDA margin remained resilient at 10% (10% in the first half of 2025). Finally, in the first half of 2026, Mexico contributed with 89% to the EBITDA of Latin America - E&C (93% in the first half of 2025).
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18 MOTA‑ENGIL Driven by Purpose , Built with History EUROPE – E&C Europe - E&C business unit includes essentially the engineering and construction activity developed by the Group in Portugal. In Europe – E&C, turnover in the first half of 2026 amounted to 194 million euros, a decrease of 48 million euros compared with the first half of 2025 (242 million euros), mainly due to the delays occurred in the start -up and handover of significant projects in Portugal, which are expected to be overcome during the second half of 2026. Regarding operating profitability, the EBITDA of Europe – E&C in the first half of 2026 amounted to 15 million euros, a decrease of 4 million euros compared with the first half of 2025 (19 million euros). Finally, despite impacted by the aforementioned constraints, the EBITDA margin of Europe – E&C in the first half of 2026 remained resilient at 8% (8% in the first half of 2025).
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19 MOTA‑ENGIL Driven by Purpose , Built with History ENVIRONMENT Environment business unit is divided into the following sub -segments: (i) Waste treatment and recovery (whose vehicle is EGF); (ii) Urban waste collection (whose activity is mainly carried out by Suma); (iii) International (with presence essentially in Ango la, Ivory Coast and Brazil); and (iv) Energy (activity in Portugal, which in previous financial statements was included in the Mext business unit). In the first half of 2026, the Environment’s turnover reached 314 million euros, an increase of 3% compared with the first half of 2025 (304 million euros), mainly driven by the Waste treatment and recovery sub-segment. Regarding operating profitability, the Environment’s EBITDA in the first half of 2026 reached 65 million euros, an increase of 12% compared with the first half of 2025 (58 million euros). Lastly, the Environment’s EBITDA margin in the first half of 2026 reached 21% (19% in the first half of 2025). 1) Restated due to change in accounting policy for government grants (mainly related to EGF).
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20 MOTA‑ENGIL Driven by Purpose , Built with History CAPITAL Capital business unit is divided into the following sub -segments: (i) Services (which comprise essentially the operation and maintenance services provided by Mota -Engil Ativ); (ii) Concessions (activity in Portugal and Poland); (iii) Tourism (activity in Portugal); and (iv) Mobility (decentralized energy production and electric vehicle charging in Portugal, Spain and Poland). In the first half of 2026, Capital’s turnover reached 43 million euros, a decrease of 6% compared with the first half of 2025 (46 million euros), negatively impacted by the decline occurred in the Concessions sub-segment. Regarding operating profitability, Capital’s EBITDA in the first half of 2026 reached -2 million euros, in line with the first half of 2025. Lastly, the EBITDA margin of Capital in the first half of 2026 reached -5% (-4% in the first half of 2025).
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21 MOTA‑ENGIL Driven by Purpose , Built with History MEXT Mext business unit is divided into the following sub -segments: (i ) Innovation and development (which comprises essentially the internal departments of the sub -holding dedicated to innovation, transformation and investment); (ii) Real estate (activity in Portugal); (iii) Agroforestry (activity in Angola and Malawi); and (iv) Mining (activity mainly developed in Africa). In the first half of 2026, Mext’s turnover reached 18 million euros, an increase of 2 million euros compared with the first half of 2025 (16 million euros), mainly driven by the increased activity in the Real estate sub-segment. Regarding operating profitability, Mext’s EBITDA in the first half of 2026 reached 5 million euros, a decrease of approximately 1 million euros compared with the first half of 2025 (6 million euros), having the EBITDA margin in that semester reached 30% (37% in the first half of 2025).
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22 MOTA‑ENGIL Driven by Purpose , Built with History 1.4 Sustainability and social responsibility Sustainable development is now a global concern and challenge and, as such, the Mota -Engil Group is aware of the fundamental role that companies play in advancing towards a sustainability agenda. Building on its purpose, “Our legacy inspires and commits us to build a better world”, the Group’s ambition is to be “a global company focused on delivering value to all stakeholders in a sustainable manner”.
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23 MOTA‑ENGIL Driven by Purpose , Built with History In March 2026, as the conclusion approaches for the strategic plan “BUILDING 26 | For a Sustainable Future”, the Group presented its new strategic plan, “Focus 2030. Legacy. Forward.”, which redefined its strategic objectives up to 2030. Based on three strategic priorities — growth, diversification and financial discipline — this plan sets out a range of initiatives and targets across the Group’s different business areas, promoting disciplined execution, strengthening financial s oundness and creating sustainable long -term value. In this context, Focus 2030 positions Sustainability as a central pillar of the Mota-Engil Group’s strategy, defining strategic priorities and objectives up to 2030 aimed at creating value for its stakeholders, its people, the planet and the communities in which the Group is present. A. Mota-Engil’s purpose In 2023, the project to update the Mota -Engil Group’s purpose was completed and communicated. This one was developed based on both a retrospective and forward-looking approach, with the organised participation of various stakeholders with impact on the Group. In 2026, the Mota -Engil Group celebrated 80 years of history, marking eight decades characterised by commitment, the ability to evolve and the contribution of all those who have been and continue to be part of its journey. This milestone represented an opportunity to recognise the path travelled and, at the same time, to reinforce its vision for the future, based on ambition, innovation and the creation of sustainable value. As it approaches its centenary, the Group honours the legacy built over the past eight decades and reaffirms its commitment t o transforming it into a driver of development and value creation for future generations. Under this context, each strategic objective represents another step towards achieving th at vision, reflecting the Group’s determination to continue growing sustainably while remaining loyal to the values that have always defined Mota-Engil. B. Sustainability objectives and targets Considering the increasing importance of sustainability and related concerns, Mota -Engil Group has committed to certain United Nations Sustainable Development Goals (SDGs), having worked towards achieving a number of ESG — Environmental, Social and Governance — objectives and targets under the “New Direction in Sustainability and Innovation” pillar of its previous strategic plan. Under Focus 2030, the Group reviewed and updated its sustainability objectives and targets. For further details on this visio n and the commitments undertaken, please refer to Focus 2030 – Legacy. Forward. C. Sustainability leadership The central role that sustainability plays in the Mota-Engil Group’s strategy is reflected in a strengthened sustainability governance structure, aimed at developing capabilities and guidelines and achieving a recognised position in ESG rankings. Accordingly, the Executive Committee of Mota-Engil, SGPS, S.A. is committed to the sustainability management and is responsible for approving the related strategy. In addition, the management and the executive and supervisory bodies of the Mota -Engil Group are regularly informed about the material impacts, risks and opportunities (IRO) identified in relation to ESG topics, the implementation of the respective du e diligence procedures, as well as the results and the effectiveness of the policies, actions, metrics and targets adopted. The frequency and main topics addressed are as follows: • Executive Committee: generally informed every two weeks about safety -related matters and at least four times a year about other sustainability-related matters; • Sustainability Committee: meets at least three times a year, addressing all sustainability matters (in accordance with the Mota-Engil Group Sustainability Committee Regulation). During the first half of 2026, two meetings of this Committee had already been held; • Risk and Internal Audit Committee: meets at least four times a year and also addresses ESG-related matters; • Board of Directors: meets at least once a month and receives, where applicable, information on ESG matters; • Sustainability Commission: established in June 2024, it met once during the first half of 2026.
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24 MOTA‑ENGIL Driven by Purpose , Built with History Leadership in sustainability is essential to foster a corporate culture based on ethics, responsibility, innovation and resil ience. Accordingly, empowering sustainability-related matters enhances companies’ ability to adapt to the risks and opportunities a rising from the key challenges they and the planet face. D. Double materiality assessment In 2025, a new double materiality assessment was carried out in order to contribute to the preparation of the new strategic plan published in the first half of 2026. In this assessment, the Group sought to identify and reassess all stakeholders. Therefore, it should be highlighted that the Group is aware of the impact that its activities may have on the Planet and on present and future soc ieties, which is why the exercise included Future Generations and the Environment (environmental NGOs) as new stakeholder groups. Furthermore, this new double materiality assessment, the outcome of which played a fundamental role in the preparation of the Group’s strategic plan for the 2026–2030 period, enabled the identification and prioritisation of the most relevant impacts, risks and opportunities across the value chain, guiding the definition of strategic guidelines, investment priorities and medium- and long-term targets. E. Sustainability working groups During the first half of 2026, work continued on defining and developing the Sustainability Working Groups (SWGs). The SWGs are led by internal employees who not only have technical expertise but, above all, demonstrate a strong commitment to the respective topics assigned to them. With the support of various representatives from the Group’s business units, geographies and departments, the leaders aim to measure and act on each topic, identifying and implementing specific actions focused on the improvement opportunities identified. As part of this work, the development of a new chapter of the Circularity Manual is particularly noteworthy. Furthermore, following the publication of the chapter dedicated to waste management, the chapter on water is currently being prepared, thereby con tributing to the harmonisation of concepts, operational practices and monitoring and reporting processes associated with water management across the Group. F. Sustainability training and awareness Continuous training is regarded as both an investment in the people of the Mota -Engil Group and a necessity. Accordingly, tailored sustainability training sessions and internal talks were provided to build the capabilities of key people within the organisa tion, including: • “Conscious Talks”, a series of webinars developed jointly with the Fundação Manuel António da Mota; • MEXT “Inspirational Sessions”, aimed to provide employees the opportunity to be challenged by the experience and knowledge of successful and inspiring individuals; • MEXT “Board Talks”, sessions with the Group’s senior management leaders, providing participants with an opportunity to gain a deeper understanding of the Group’s strategy, vision, achievements and challenges. G. Sustainability partnerships The creation of partnerships is essential to the sustainability journey. In this regard, the partnership with the Business Co uncil for Sustainable Development (BCSD) Portugal, a member organisation of the global World Business Council for Sustainable Development (WBCSD) network, has been in place since 2004. In 2022, the Group also strengthened its collaboration with GRACE through the membership of several Group companies, including Mota-Engil SGPS, S.A., which joined the association alongside the Fundação Manuel António da Mota, which was already a member. As part of its efforts to promote employee well -being and health, in 2023 the Group joined ASM (Alliance for the Promotion of Mental Health in the Workplace), reinforcing its commitment to creating healthier and more inclusive working environments. During the first half of 2026, the Mota -Engil Group further expanded its network of strategic partnerships, n amely through its membership of Smart Waste Portugal, an initiative aimed at promoting the circular economy, the sustainability and the efficient waste management in Portugal. This collaboration combines the experience and execution capabilities of one of the largest multinational infrastructure groups with the country’s leading collaborative network dedicated to the circular economy.
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25 MOTA‑ENGIL Driven by Purpose , Built with History Furthermore, through Mota -Engil Next (MEXT), a strategic partnership was established with EightySeven (87), an international community and innovation platform dedicated to the future of the construction and real estate sectors. This collaboration aim s to foster innovation, promote the testing of new technologies and accelerate the implementation of soluti ons with a real impact on the industry. As part of its efforts to promote innovation and build sustainability capabilities, MEXT also established a str ategic partnership with Critical Concrete for the development of a Postgraduate Programme in Sustainable Architecture, contributing to the training of professionals and the dissemination of knowledge on more sustainable construction practices. Also in 2026, EGF formally joined act4nature Portugal, an initiative promoted by BCSD Portugal that challenges companies to protect, promote and restore biodiversity, integrating nature into their strategies and business models. H. Sustainability reporting and communication Aiming to transparently report its performance across the different dimensions of sustainability, Mota-Engil Group has published an annual sustainability report since 2006. Furthermore, the Mota -Engil Group’s Sustainability Statement is currently included in the 2025 Annual Report, available on the Mota-Engil website. In addition, a Sustainability Brochure is currently in the final stage of preparation, aimed at summarising the sustainability information contained in the Annual Report and presenting it in a more accessible and visual format, with particular emphasis on the Group’s key ESG initiatives, projects and achievements.
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26 MOTA‑ENGIL Driven by Purpose , Built with History 1.5 Mota-Engil on the Stock Market The evolution of the performance of Mota-Engil, SGPS, S.A.’s share price in 2026 is shown in the following charts: As of June 30, 2026, the share capital of Mota-Engil, SGPS, S.A. was comprised by 306,775,950 shares, with a nominal value of one euro each, all admitted to trading on Euronext Lisbon. During the first half of 2026, equity markets generally recorded significant gains, although they were characterised by increased volatility in the second half of the semester. This volatility resulted from heightened uncertainty in the geopolitical envir onment, particularly regarding the outcome of the conflict in the Middle East between the United States of America (U SA) and Iran, which began in March 2026. This conflict led to a temporary decline in equity markets, primarily affecting energy-importing economies, as it resulted in the disruption of free shipping through the Strait of Hormuz, which is responsible for the transportation of approximately 20% of the oil consumed globally. With consequences on inflation levels in several countries, this geopolitical scenario impacted the monetary policy in some of them, namely in the euro area, where the European Central Bank increased its key interest rates by 25 basis points. In June, the signing of a memorandum of understanding between the USA a nd Iran for a ceasefire and the subsequent reopening of the Strait of Hormuz led to a recovery in equity markets. In addition, investment decisions related t o Artificial Intelligence stood out during the semester as the main structural contributors to the resilience of equity markets amid a context of heightened geopolitical turbulence. Against this backdrop, during the first half of 2026, and in line with the trend observed in the world’s main equity indices, the Portuguese equity index, PSI, recorded a positive performance of 10.5%. On the other hand, the European sector index, SXOP, ended the period with a gain of 1.7%, influenced, among other factors, by higher energy costs, rising interest rates and the postponement of investment decisions. During the first half of 2026, Mota -Engil, SGPS, S.A.’s share price recorded a negative performance of 5.7%, reaching a market capitalisation of 1,431 million euros as of June 30, 2026. During that period, the share price reached a high of €5.400 and a low of €3.908, with a total of 231 million shares traded on Euronext Lisbon, corresponding to an average daily trading volume of 1,8 31 thousand shares. On 27 March 2023, Mota -Engil, SGPS, S.A. entered into a liquidity agreement with Caixa – Banco de Investimento, S.A., aimed at promoting the liquidity of its shares. Th at agreement entered into force on 11 April 2023 and remained in force as of the date of this report.
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27 MOTA‑ENGIL Driven by Purpose , Built with History On 11 March 2026, Mota-Engil held its first Capital Markets Day, an event attended by several analysts and investors, during which the Group’s Executive Committee presented an update on the execution of the Group’s strategy, as well as its priorities for t he 2026–2030 period. The key growth drivers supporting the Group’s ambitions and value creation objectives for the coming years were also highlighted. Mota-Engil, SGPS, S.A.’s 2026 Annual Shareholders Meeting was held on 23 April 2026, having all items on the agenda being approved, in particular the proposal for the distribution of corporate assets, namely the distribution of part of the existing free reserves, in the total amount of 53,072,239 euros and 35 cents, corresponding to €0.1730 per share, net of applicable taxes.
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28 MOTA‑ENGIL Driven by Purpose , Built with History 1.6 Outlook The outlook for Mota-Engil Group for 2026 is as follows: • Double-digit turnover growth (10 –15%), supported by record backlog conversion and the progressive ramp -up of large- scale long-cycle projects across core markets; • EBITDA margin structurally resilient at 2025 levels, supported by strict project selection, improved backlog quality and the increasing contribution from structurally higher-margin activities; • Net margin expected to remain around 3%, reflecting the structural profitability improvement achieved in recent years; • Strong operating cash generation and disciplined leverage, maintaining Net Debt/EBITDA below 2x and Gross Debt/EBITDA below 4x; • Disciplined and return -driven capital allocation, with Capex/turnover at around 7%, while supporting the ramp -up of higher-return activities, including the Amulsar gold mine in Armenia in 3Q26; • Active management of the concession portfolio, focused on asset maturation and long -term value creation, while preserving flexibility for selective asset monetization.
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29 MOTA‑ENGIL Driven by Purpose , Built with History 1.7 Relevant facts after the end of the period Up to the issuance date of this report, the following events occurred after June 30, 2026: “MOTA-ENGIL INFORMS ABOUT THE SIGNING OF NEW CONTRACTS IN MEXICO AMOUNTING TO APPROXIMATELY €185 MILLION Mota-Engil, S.G.P.S., S.A. (M ota-Engil) informs that its subsidiary Mota-Engil México has signed two new contracts for the construction of transport infrastructures worth a total of around 185 million euros. The new contracts, with an estimated aggregate duration of 16 months, comprise, on the one hand, the construction of an elevated viaduct over an existing road infrastructure and, on the other, the development and execution of an urban mobility project in o ne of the country's main cities, which includes the construction of new infrastructure (bridge, road and dedicated public transport lanes), as well as the supply of transport sy stems and the implementation of automatic fare collection systems.” “MOTA-ENGIL ANNOUNCES CONTRACT EXTENSION IN NIGERIA WORTH USD 655 MILLION AND AWARD OF A NEW CONTRACT IN PERU WORTH USD 140 MILLION Mota-Engil, S.G.P.S., S.A. (M ota-Engil) hereby announces that the contract currently being executed by its subsidiary M ota-Engil Nigeria for the construction of the Kano -Maradi railway line has been extended by the Nigerian Federal Ministry of Transportation by approximately USD 655 million. Furthermore, Mota-Engil announces that its subsidiary Mota-Engil Peru S.A. has been awarded a new contract by Aeropuertos Andinos del Perú S.A. for the execution of the main works at Juliaca International Airport "Inca Manco Cápac" in Peru. The above-mentioned contract, with a total amount that may reach USD 140 million, has an estimated duration of approximately 590 days and includes the reconstruction and rehabilitation of the airside pavements of the airport's 4,200 -metre main runway, taxiways and aircraft apron. The construction works will be carried out while the airport remains operational, thereby ensuring the continuity of airport activities.” “MOTA-ENGIL ANNOUNCES THE SIGNINING OF A CONCESSION AGREEMENT IN THE DEMOCRATIC REPUBLIC OF THE CONGO Mota-Engil, S.G.P.S., S.A. (Mota-Engil) hereby announces that its subsidiary Mota-Engil Africa sign today a concession agreement for the operation, management, modernization, rehabilitation and maintenance of the Lobito Corridor, specifically the section between Dilolo to Sakania (approximately 1,037 km) in the Democratic Republic of the Congo ("DRC"). This concession will provide a strategic rail connection between the Zambian border (Sakania) and the Angolan border (Dilolo), thereby ensuring railway access from th e mining areas of Lualaba and Haut -Katanga in the DRC to the Port of Lobito in Angola and, consequently, to international markets. Under the terms of the agreement, Mota-Engil Africa will be responsible, for a period of 30 years, for the operation, management and maintenance of the railway infrastructure dedicated to the transportation of goods, minerals, liquids and gases along the corridor integrated into the Lobito Corridor Railway Concession (in Angola) now extended from the Port of Lobito to Sakania, in the Haut-Katanga Province of southern DRC. Total investment over the concession period is expected to amount to approximately USD 1.8 billion.”
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30 MOTA‑ENGIL Driven by Purpose , Built with History INTERIM CONSOLIDATED FINANCIAL INFORMATION Part 2
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31 MOTA‑ENGIL Driven by Purpose , Built with History
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32 MOTA‑ENGIL Driven by Purpose , Built with History CONSOLIDATED INCOME STATEMENTS BY NATURES FOR THE SIX-MONTHS ENDED JUNE 30, 2026 AND 2025 (Amounts expressed in thousand euros) 1st half Notes 2026 2025 Restated (non audited) (non audited) Sales and services rendered 2 2,898,019 2,745,197 Cost of goods sold, materials consumed and changes in production (591,734) (630,369) Third-party supplies and services (1,316,964) (1,187,824) Wages and salaries (493,140) (470,903) Other operating income / (expenses) (8,697) (14,680) Amortizations and depreciations 2 (169,829) (140,814) Impairment losses 2 1,794 (4,759) Provisions 2 (6,068) 1,610 Financial income and gains 3 85,277 97,342 Financial costs and losses 3 (195,676) (214,148) Gains / (losses) in associates and joint ventures (2,267) (4,996) Gains / (losses) on the acquisition and disposal of subsidiaries, joint ventures and associated companies 622 2,925 Income before taxes 201,336 178,581 Income tax (65,846) (57,938) Consolidated net profit of the period 135,490 120,643 Attributable: to non-controlling interests 61,502 61,207 to the Group 4 73,989 59,435 Earnings per share: basic 4 0.241 € 0.197 € diluted 4 0.241 € 0.197 € To be read with the Notes to the consolidated financial statements
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33 MOTA‑ENGIL Driven by Purpose , Built with History CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME FOR THE SIX-MONTHS ENDED JUNE 30, 2026 AND 2025 (Amounts expressed in thousand euros) 1st half 2026 2025 (non audited) (non audited) Consolidated net profit of the period 135,490 120,643 Items of other comprehensive income that may be reclassified to the income statement: Companies consolidated by the full consolidation method Exchange differences arising from the translation of financial statements expressed in foreign currencies 21,091 (162,228) Changes, net of taxes, in the fair value of derivative financial instruments of cash flow hedges 58 - Companies consolidated by the equity method Exchange differences arising from the translation of financial statements expressed in foreign currencies 8,621 (3,399) Changes, net of taxes, in the fair value of derivative financial instruments of cash flow hedges (1,546) 382 Items of other comprehensive income that will not be reclassified to the income statement: Companies consolidated by the full consolidation method Changes, net of taxes, in the revaluation surplus of tangible assets and right of use assets 3,775 99 Changes, net of taxes, in the fair value of other financial investments recorded at fair value through other comprehensive income (2,590) 8,952 Total of other comprehensive income 29,410 (156,194) Total consolidated comprehensive income of the period 164,901 (35,551) Attributable: to non-controlling interests 77,498 28,567 to the Group 87,403 (64,118) To be read with the Notes to the consolidated financial statements
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34 MOTA‑ENGIL Driven by Purpose , Built with History CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AS OF JUNE 30, 2026 AND DECEMBER, 31 2025 (Amounts expressed in thousand euros) Notes 30.06.2026 31.12.2025 (non audited) (audited) Assets Non-current Goodwill 13,392 13,068 Intangible assets 659,577 655,052 Tangible assets 1,106,018 1,018,324 Right of use assets 391,825 406,540 Financial investments in associated companies 2 and 5 201,750 195,759 Financial investments in joint ventures 2 and 5 644,364 436,188 Other financial investments recorded at amortized cost 6 14,149 13,766 Other financial investments recorded at fair value through other comprehensive income 6 80,310 78,188 Investment properties 172,418 171,253 Customers and other debtors 445,891 430,052 Contract assets 173 163 Other non-current assets 183,889 74,929 Derivative financial instruments 91 71 Deferred tax assets 174,476 133,625 Total of non-current assets 4,088,321 3,626,980 Current Inventories 546,383 525,174 Customers and other debtors 1,875,903 2,007,419 Contract assets 1,348,042 924,684 Other current assets 403,311 292,063 Corporate income tax 22,047 42,718 Other financial investments recorded at amortized cost 6 4,082 3,889 Other financial applications 7 50,243 52,513 Cash and cash equivalents without recourse 7 172,010 167,686 Cash and cash equivalents with recourse 7 641,093 570,585 Non-current assets held for sale 164,142 326,413 Total of current assets 5,227,256 4,913,144 Total Assets 2 9,315,577 8,540,124 Liabilities Non-current Loans without recourse 8 208,521 219,464 Loans with recourse 8 1,790,919 1,665,558 Other financial liabilities 9 5,946 34,821 Lease liabilities 161,037 183,413 Derivative financial instruments 68 89 Suppliers and sundry creditors 36,106 29,698 Contract liabilities 736,694 374,573 Other non-current liabilities 39,377 40,791 Provisions 187,725 194,388 Deferred tax liabilities 304,797 283,860 Total of non-current liabilities 3,471,189 3,026,654 Current Loans without recourse 8 59,140 63,231 Loans with recourse 8 813,502 801,314 Other financial liabilities 9 327,658 297,005 Lease liabilities 147,365 155,637 Suppliers and sundry creditors 1,604,144 1,392,371 Contract liabilities 707,810 759,695 Other current liabilities 953,119 845,060 Corporate income tax 69,144 56,992 Non-current liabilities held for sale 117,448 158,837 Total of current liabilities 4,799,329 4,530,141 Total Liabilities 2 8,270,518 7,556,795 Shareholders' equity Share capital 306,776 306,776 Reserves, retained earnings and share premiums (24,061) (124,147) Consolidated net profit of the period / year 73,989 133,121 Own funds attributable to the Group 356,703 315,751 Non-controlling interests 688,356 667,578 Total shareholders' equity 1,045,059 983,328 Total shareholders' equity and liabilities 9,315,577 8,540,124 To be read with the Notes to the consolidated financial statements
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35 MOTA‑ENGIL Driven by Purpose , Built with History CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE SIX-MONTHS ENDED JUNE 30, 2026 AND 2025 (Amounts expressed in thousands of euros) Fair value reserves Share capital Own shares Share premiums Financial investments Fixed assets Derivatives Currency translation reserve Legal reserves Other reserves and retained earnings Net profit of the year / period Own funds attributable to the Group Own funds attributable to non- controlling interests Total shareholders' equity Balance as of December 31, 2024 (audited) 306,776 (10,232) 126,034 24,438 201,959 52,498 (526,167) 57,733 (75,465) 122,688 280,261 568,376 848,637 Movements with equity holders Dividend distribution - - - - - - - - (45,924) - (45,924) (13,273) (59,198) Disposal of own shares - 10,232 - - - - - - 16,228 - 26,460 - 26,460 Other movements Other comprehensive income of the period - - - 8,952 99 382 (132,987) - - - (123,553) (32,641) (156,194) Consolidated net profit of the period - - - - - - - - - 59,435 59,435 61,207 120,643 Transfers to other reserves - - - - - - - - 122,688 (122,688) - - - Others - - - - - - - - 6,062 - 6,062 6,524 12,586 Changes in the ownership interest in subsidiaries: - Other acquisitions / disposals of non -controlling interests - - - - - - - - (2,234) - (2,234) (17,403) (19,637) Balance as of June 30, 2025 (non audited) 306,776 - 126,034 33,390 202,059 52,880 (659,153) 57,733 21,355 59,435 200,507 575,872 776,379 Balance as of December 31, 2025 (audited) 306,776 - 126,034 33,390 219,928 60,406 (646,528) 57,733 24,892 133,121 315,751 667,578 983,328 Movements with equity holders Dividend distribution - - - - - - - - (53,072) - (53,072) (15,503) (68,576) Other movements Other comprehensive income of the period - - - (2,590) 3,475 (1,488) 14,016 - - - 13,414 15,996 29,410 Consolidated net profit of the period - - - - - - - - - 73,989 73,989 61,502 135,490 Transfers to other reserves - - - - - - - - 133,121 (133,121) - - - Others - - - - - - - - 4,793 - 4,793 2,340 7,133 Changes in the ownership interest in subsidiaries: - Other acquisitions / disposals of non -controlling interests - - - - - - - - 1,829 - 1,829 (43,556) (41,728) Balance as of June 30, 2026 (non audited) 306,776 - 126,034 30,800 223,403 58,918 (632,512) 57,733 111,563 73,989 356,703 688,356 1,045,059 To be read with the Notes to the consolidated financial statements * 0
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36 MOTA‑ENGIL Driven by Purpose , Built with History CONSOLIDATED STATEMENTS OF CASH-FLOWS FOR THE SIX-MONTHS ENDED JUNE 30, 2026 AND 2025 (Amounts expressed in thousand euros) Notes 2026 2025 (non audited) (non audited) Operating activities Cash receipts from customers 2,924,490 2,900,553 Cash paid to suppliers (2,003,625) (1,751,629) Cash paid to employees (492,731) (460,650) Cash generated from operating activities 428,134 688,274 Income tax (paid)/received (51,483) (74,622) Other receipts/(payments) generated by operating activities (8,193) (9,983) Net cash-flows from operating activities (1) 368,458 603,669 Investment activities Cash receipts from: Financial investments 1,185 9,961 Tangible assets, intangible assets and right of use assets 5,439 1,798 Investment grants 8,235 370 Interest and similar income 39,214 29,984 Dividends 22,422 4,500 Other financial applications 2,270 - 78,764 46,613 Cash paid in respect of: Financial investments (64,542) (88,161) Other financial applications - (22,847) Tangible assets, intangible assets and right of use assets (195,722) (225,851) (260,265) (336,859) Net cash-flows from investment activities (2) (181,500) (290,246) Financing activities Cash receipts from: Loans obtained 393,029 417,977 Disposal of own shares - 26,460 Factoring and Suppliers payment management operations 32,117 17,655 425,146 462,091 Cash paid in respect of: Loans obtained (247,563) (451,270) Leases, Factoring and Suppliers payment management operations (80,436) (59,654) Interest and similar expense (161,764) (167,267) Dividends (63,892) (49,534) (553,655) (727,726) Net cash-flows from financing activities (3) (128,509) (265,635) Changes in cash and cash equivalents (4)=(1)+(2)+(3) 58,449 47,788 Exchange rate effect 16,384 (18,507) Cash and cash equivalents at the beginning of the period 7 738,271 441,134 Cash and cash equivalents at the end of the period 7 813,103 470,415 To be read with the Notes to the consolidated financial statements
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37 MOTA‑ENGIL Driven by Purpose , Built with History 0. Introductory note Mota-Engil, SGPS, S.A., with head office at Edifício Mota, Rua do R ego Lameiro, nº 38 4300 - 454 Porto - Portugal (Mota-Engil, SGPS or Company), and its affiliates (Group or Mota-Engil Group), have as its core businesses the execution of public and private construction works and related activities, as well as the waste collection and treatment. The Group’s activity is developed essentially through the six following business units: Europe – Engineering and Construction (Europe – E&C), Africa – Engineering and Construction (Africa – E&C), Latin America – Engineering and Construction (Latin America – E&C), Environment, Capital and Mext. The shares of Mota-Engil, SGPS are listed at Euronext Lisbon. A detailed description of the Group’s activities is provided in Note.2 Business segments of these Notes. All amounts disclosed in these Notes are presented in thousands of euros, rounded off to the unit, unless explicitly stated otherwise. 1. Basis of presentation, of consolidation and material accounting policies 1.1. Basis of presentation The attached consolidated financial statements of Mota-Engil Group were prepared on a going concern basis from the books and accounting records of the companies comprising it, adjusted in the consolidation process. The Board of Directors assessed the ability of the Group to operate on a going concern basis, taking into consideration all relevant information, facts, and circumstances of financial, commercial or other nature, including events occurred after the reference date of the financial statements, available in the future. As a result of the assessment made, the Board of Directors concluded that the Group has adequate resources to maintain its businesses, having no intention to cease them in the short term and so it found appropriate the use of the going concern assumption in the preparation of the attached consolidated financial statements. The attached consolidated financial statements were prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and in accordance with the interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC) or by the former Standards Interpretation Committee (SIC), as adopted by the European Union at January 1, 202 6. Regarding Group companies which adopt different accounting standards, conversion adjustments to IFRS were performed. These consolidated financial statements are presented in Euro since it is the main currency of the Group’s operations. The financial statements of the affiliate companies expressed in foreign currency were translated to Euro as described in the Notes 1.2 h) and i) of the basis of consolidation disclosed in the 2025 Consolidated Report and Accounts. All estimates and assumptions made by the Board of Directors were based on its knowledge of the events and transactions in progress at the approval date of these financial statements. In preparing the attached consolidated financial statements, in accordance with the IFRS, the Group’s Board of Directors adopted certain assumptions and estimates which affected the reported amounts of assets and liabilities, as well as the income and expenses incurred in the periods disclosed, which are described in subparagraph r) of the chapter 1.3. Material accounting policies disclosed in the 2025 Consolidated Report and Accounts. Lastly, the consolidated financial statements of Mota -Engil Group a s of June 30, 2026 were prepared in accordance with the accounting policies and the calculations methods disclosed in the 2025 Consolidated Report and Accounts, taking in consideration the provisions of IAS 34 – Interim financial reporting.
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38 MOTA‑ENGIL Driven by Purpose , Built with History 1.2. STANDARDS, INTERPRETATIONS, AMENDMENTS AND REVISIONS WHICH BECAME EFFECTIVE IN THE SEMESTER The following standards, interpretations, amendments and revisions endorsed by the European Union were adopted for the first time in the six-month period ended June 30, 2026: Standard / Interpretation Applicable in the European Union in the financial years started in or after Contents IFRS 9 (amendment) and IFRS 7 (amendment), Amendment to classification and measurement of financial instruments 1/Jan/26 These amendments intend to: i ) clarify the date of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system; ii) clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion such as: 1) non - recourse assets; 2) contractually associated instruments; and 3) instruments with characteristics linked to compliance with environmental, social and governance (“ES ”); iii) add new disclosure requirements for instruments with contractual conditions that can change cash flows; and iv) update the disclosure requirements for equity instruments designated at fair value through other comprehensive income. IFRS 9 (amendment) and IFRS 7 (amendment), Contracts referencing nature-dependent electricity 1/Jan/26 These amendments intend to improve the report of the financial effects of nature-dependent electricity contracts, subject to variability of quantity generated because it is dependent of uncontrollable natural conditions. These amendments intend to: i ) clarify the application of the “own use” exemption requirements of IFRS 9; ii) allow the application of hedge accounting when nature dependent electricity purchase contracts are designated as hedging instrument; and iii) add new disclosure requirements to IF S 7 to better understand the impact of these contracts on entity’s financial performance and cash flows. Annual improvements – volume 11 1/Jan/26 The annual improvements intend to clarify application issues or correct inconsistencies in standards. This volume of improvements affects the following accounting standards: IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7. In the six-month period ended June 30, 2026, no material impacts arose in the attached consolidated financial statements as a result of the adoption of the standards, interpretations, amendments, and revisions referred to above.
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39 MOTA‑ENGIL Driven by Purpose , Built with History 1.3. STANDARDS, INTERPRETATIONS, AMENDMENTS AND REVISIONS THAT WILL BE IN FORCE IN FUTURE YEARS The following standards, interpretations, amendments and revisions with mandatory application in future economic years, were, up to June 30, 2026, endorsed by the European Union: Standard / Interpretation Applicable in the European Union in the financial years started in or after Contents IFRS 18 (new standard), Presentation and disclosure in financial statements 1/Jan/27 This new standard will replace the current IAS 1. While retaining many of the existing principles of IAS 1, IFRS 18 focuses on specifying the presentation structure of the statement of profit or loss, composed of mandatory categories and subtotals. Items in the statement of profit or loss will be classified into five categories: operating, investing, financing, income tax and discontinued operations. Mandatory subtotals and totals, as well as specified subtotals, are defined, with the main change being the mandatory inclusion in the statement of profit or loss of the “ perating profit or loss” subtotal. This standard also includes improvements to the disclosure of management -defined performance measures used in public communications, including their reconcil iation to the nearest subtotals defined by IFRS 18. The application of the principle of aggregation and disaggregation of information presented in the financial statements and related notes is also reinforced, based on shared characteristics, in order to reduce the disclosure of significant amounts in unspecified residual line items. This standard applies retrospectively.
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40 MOTA‑ENGIL Driven by Purpose , Built with History 1.4. STANDARDS, INTERPRETATIONS, AMENDMENTS AND REVISIONS NOT YET ENDORSED BY THE EUROPEAN UNION The following standards, interpretations, amendments and revisions, with mandatory application in future economic years, as of June 30, 2026 were not yet endorsed by the European Union: Standard / Interpretation Applicable in the European Union in the financial years started in or after Contents IAS 21 (amendment), Translation to a hyperinflationary presentation currency 1/Jan/27 This amendment specifies the conversion procedures for an entity whose presentation currency is that of a hyperinflationary economy. The entity applies the amendments if: (i ) its functional currency is that of a non - hyperinflationary economy and it is translating its results and financial position to the presentation currency of a hyperinflationary economy; and (ii) it is translating to the currency of a hyperinflationary economy the results and financial position of a foreign operation whose functional currency is that of a non-hyperinflationary economy. Income statement and financial position must be translated into the presentation currency by translating all amounts (i.e., assets, liabilities, equity items, income, and expenses) at the spot exchange rate at the reporting date. Comparatives are also translated at the same exchange rate, except for the translation of a foreign operation, for which comparatives must be restated by applying the general price index, as provided for in IAS 29. IAS 28 (amendment), Fair value option 01/Jan/27 This amendment clarifies the definition of the entities allowed to exercise the option of measuring investments in associates and joint ventures at fair value through profit or loss. Accordingly, it determines the replacement of the term “similar entities” by “entities that have a specified main business activity of investing in certain types of assets, as defined in IFRS 18. The eligibility to apply the fair value measurement option under IAS 28 does not directly imply the income and expense category of the statement of profit or loss where the income and expenses of these investments are classified. This amendment is to be applied retrospectively, with the restatement of the comparative information, on the same date as the adoption of IFRS 18. IFRS 19 (new standard), Subsidiaries without public accountability: disclosures 01/Jan/27 IF S 19 is a voluntary standard which allows “Eligible” subsidiaries to use IF S Accounting Standards with reduced disclosure requirements. IFRS 19 is a disclosure-only standard and works alongside other IFRS Accounting Standards for recognition, measurement, and presentation requirements. A subsidiary is “Eligible” if (i) it does not have public accountability; and (ii) has a parent that prepares consolidated financial statements available for public use that comply with IFRS Accounting Standards. IFRS 19 can be applied by “Eligible” subsidiaries when preparing their own consolidated, separate or individual financial statements. Complete comparative information needs to be prepared under IFRS 19 unless any exemption applies. IFRS 19 (amendment), Amendment to disclosure requirements 01/Jan/27 This amendment aims to reduce disclosure requirements for changes to standards and new standards issued between February 2021 and May 2024, namely: IFRS 18: Presentation and Disclosure in Financial Statements; Amendments to IAS 7 – Supplier Finance Arrangements; IAS 12 – International Tax Reform – Pillar Two Model Rules; Amendments to IAS 21 – The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability. The presentation of complete comparative information is mandatory unless an exemption applies. IFRS 20 (new standard), Regulatory assets and regulatory liabilities 01/Jan/27 This standard applies to companies operating under a regulatory agreement in which the regulator determines how much may be charged and when such charges may be levied. IFRS 20 requires entities to account for the effects of the “differences in timing” in their financial statements by recognising regulatory assets and regulatory liabilities, so that the entity recognises the total allowed compensation for regulatory goods or services in the same reporting period that the entity supplies those regulatory goods or services, by recognising, in addition to the IFRS 15 revenue, the resulting regulatory income and regulatory expenses in the income statement. Regulatory assets and liabilities are measured as specified by the regulator and when not specified, based on estimated future cash flows , discounted using the regulatory interest rate being subsequently reviewed whenever necessary. This Standard is applied retrospectively in accordance with IAS 8 or based on a modified retrospective application, the presentation of comparative information is always mandatory.
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41 MOTA‑ENGIL Driven by Purpose , Built with History At the present date, no quantitative material impacts are expected in the attached consolidated financial statements as a result of the adoption of the standards, interpretations, amendments, and revisions referred to in itens 1.3. and 1.4. above. 1.5. Comparability of information As described in Note 1.4 Comparability of information in the 2025 Consolidated Report and Accounts, in the year ended on that date, in order to align EBITDA with the operating cash flow generated by the Group, it decided to change the accounting method for investment grants; accordingly, the consolidated financial statements for the prior year have been restated. In light of the above, the effects of th at change of accounting policy in the consolidated income statement by natures for the six months ended June 30, 2025 are listed below: Other operating income / (expenses) Amortizations and depreciations Consolidated net profit of the period Balances as of June 30, 2025, before restatement (7,898) (147,597) 120,643 Elimination of the half year investment grants recognition in EBITDA and recognition of such grants as a deduction to depreciation and amortization (6,782) 6,782 - Balances as of June 30, 2025, after restatement (14,680) (140,814) 120,643
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42 MOTA‑ENGIL Driven by Purpose , Built with History 2. Business segments The Group uses its internal organization for management purposes as a basis for its reporting of information by business segments. As of June 30, 2026, the information by segments presented in the notes to the consolidated financial statements comprises the following business units of the Group: Africa – E&C; Environment; Latin America – E&C; Capital; Europe – E&C; and Mext. Africa - E&C business unit includes the engineering and construction activity , as well as the provision of industrial engineering services performed by the Group, essentially, in Angola, Mozambique, Ivory Coast, Rwanda, Uganda, South Africa, Guinea and Nigeria. Environment business unit is divided into the following sub-segments: (i) Waste treatment and recovery (whose vehicle is EGF); (ii) Urban waste collection (whose activity is mainly carried out by Suma); (iii) International (with presence essentially in Angola, Ivory Coast and Brazil) ; and (iv) Energy ( activity in Portugal , which in previous financial statements was included in the Mext business unit). Latin America - E&C business unit includes the engineering and construction activity developed by the Group mainly in Mexico, Peru, Brazil and Colombia. In addition, it also includes the power generation and commercialization business in Mexico and the management and operation of several concessions in Mexico and in Colombia. Capital business unit is divided into the following sub -segments: (i ) Services (which comprise essentially the operation and maintenance services provided by Mota -Engil Ativ); (ii) Concessions (activity in Portugal and Poland); (iii) Tourism (activity in Portugal); and (iv) Mobility (decentralized energy production and electric vehicle charging in Portugal, Spain and Poland). Europe - E&C business unit includes essentially the engineering and construction activity developed by the Group in Portugal. Mext business unit is divided into the following sub-segments: (i) Innovation and development (which comprises essentially the internal departments of the sub -holding dedicated to innovation, transformation and investment); (ii) Real estate (activity in Portugal); (iii) Agroforestry (activity in Angola and Malawi); and (iv) Mining (activity mainly developed in Africa). Additionally, the amounts related to Mota-Engil, SGPS and other instrumental companies were included in the caption "Other, eliminations and intra-group", which also includes the amounts related to transactions and balances maintained between the companies of the different business segments. These business segments were used taking into account the fact that they are units of the Group that carry out activities where revenues and expenses can be identified separately, for which separate financial information is produced, their operating results are reviewed by management, and they serve as a basis for decision-making. The companies / entities included in the consolidation and the respective consolidation methods, headquarters, percentage of consolidation, activity, incorporation date and acquisition date are the ones disclosed in Appendix A.
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43 MOTA‑ENGIL Driven by Purpose , Built with History In the six -month periods ended June 30, 202 6 and 2025, the financial information by business segment can be analyzed as follows: Sales and services rendered EBITDA 2026 2025 Restated 2026 2025 Restated Africa - E&C 1,158,002 1,047,473 286,999 255,311 Environment 314,042 303,871 65,428 58,401 Latin America - E&C 1,171,003 1,090,789 119,998 105,197 Capital 42,713 45,564 (1,990) (2,125) Europe - E&C 194,000 242,341 14,997 18,838 MEXT 18,290 15,580 5,488 5,731 Others, eliminations and intra-group (30) (422) (3,436) 67 2,898,019 2,745,197 487,484 441,420 EBITDA corresponds to the algebraic sum of the following captions of the consolidated income statement by natures: “Sales and services rendered ”, “Cost of goods sold, materials consumed and changes in production”, “Third-party supplies and services”, “Wages and salaries” and “Other operating income / (expenses)”. In the six -month periods ended June 30, 2026 and 2025, the information by business segment regarding amortizations and depreciations, as well as impairment losses and provisions, can be analyzed as follows: Amortizations and depreciations Impairment losses and Provisions 2026 2025 Restated 2026 2025 Restated Africa - E&C 106,831 74,203 221 7,197 Environment 31,346 35,782 337 3,097 Latin America - E&C 22,213 13,116 3,417 (2,103) Capital 2,096 1,423 (4) (22) Europe - E&C 6,677 8,376 26 (2) MEXT 524 461 - (19) Others, eliminations and intra-group 143 7,454 277 (5,000) 169,829 140,814 4,274 3,149 As of June 30, 2026 and December 31, 2025, the total net assets and liabilities of the Group by business segment can be analyzed as follows: Assets Liabilities 30.06.2026 31.12.2025 30.06.2026 31.12.2025 Africa - E&C 3,909,959 3,680,260 2,960,031 2,834,073 Environment 1,109,722 1,077,184 866,234 847,682 Latin America - E&C 3,874,344 3,103,984 2,928,240 2,384,549 Capital 304,198 277,667 194,694 165,845 Europe - E&C 962,677 875,554 708,076 677,925 MEXT 467,499 397,688 370,552 327,442 Others, eliminations and intra-group (1,312,822) (872,213) 242,691 319,279 9,315,577 8,540,124 8,270,518 7,556,795
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44 MOTA‑ENGIL Driven by Purpose , Built with History As of June 30, 202 6 and December 31, 20 25, the investment performed (capex) and the financial investments in associate d companies and in joint ventures by business segment can be analyzed as follows: Capex (a) Financial investments in associated companies and in joint ventures 30.06.2026 31.12.2025 30.06.2026 31.12.2025 Africa - E&C 138,623 283,103 127,196 119,948 Environment 13,854 38,779 12,948 11,725 Latin America - E&C 23,252 59,844 587,184 382,483 Capital 2,744 6,167 78,287 78,047 Europe - E&C 5,617 11,595 - - MEXT 162 841 5,454 3,954 Others, eliminations and intra-group 574 (4,237) 35,044 35,791 184,826 396,092 846,114 631,947 (a) Net increase (increase s – disposals) occured in the period in the captions intangible assets, tangible assets and right of use assets, excluding the ones relate d to the concessions business and medium/long-term return assets. 3. Financial results The financial results (financial income and gains - financial costs and losses) for the six-months ended June 30, 2026 and 2025 can be analyzed as follows: 2026 2025 Financial income and gains Financial assets recorded at amortized cost: Interest income 41,523 32,059 Favourable exchange differences 36,113 55,699 Prompt payment discounts received 388 261 Other financial assets: Income from equity investments - Other financial investments recorded at fair value through other comprehensive income 3,776 1 Other financial income and gains 3,477 9,322 85,277 97,342 Financial costs and losses Financial liabilities recorded at amortized cost Interest expenses 138,137 160,491 Unfavourable exchange differences 38,207 37,806 Prompt payment discounts granted 39 20 Other financial liabilities: Other financial costs and losses 19,293 15,830 195,676 214,148 (110,399) (116,806)
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45 MOTA‑ENGIL Driven by Purpose , Built with History 4. Earnings per share The Company issued only ordinary shares and therefore there are no special dividends or voting rights. Furthermore, there are no situations in the Group that might lead to a reduction in earnings per share as a r esult of options, warrants, convertible bonds or other rights associated with ordinary shares. Therefore, there is no dissimilarity between the calculation of basic earnings per share and the calculation of diluted earnings per share. In the six-month periods ended June 30, 2 026 and 2025 no shares were issued. Therefore, as of June 30, 2026 and 2025, the share capital of the Company arose to 306,775,950 euros and was represented by 306,775,950 ordinary shares with a nominal value of 1 Euro each. Additionally, in the first half of 2025, the Company sold all own shares it held (6,091,581). Lastly, in the six -month periods ended June 30, 202 6 and 2025, the calculation of the earnings per share can be detailed as follows: 2026 2025 Consolidated net profit of the period attributable to the Group (I) 73,989 59,435 Number of shares outstanding at the begining of the period 306,775,950 306,775,950 Number of shares outstanding at the end of the period 306,775,950 306,775,950 Weighted average number of ordinary shares (II) 306,775,950 306,775,950 Number of own shares at the begining of the period - 6,091,581 Number of own shares at the end of the period - - Weighted average number of own shares (III) - 5,008,633 Average number of shares outstanding (II - III) 306,775,950 301,767,317 Earnings per share: basic (I) / (II - III) 0.241 € 0.197 € diluted (I) / (II - III) 0.241 € 0.197 €
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46 MOTA‑ENGIL Driven by Purpose , Built with History 5. Financial investments in associated companies and in joint ventures As of June 30, 2026 and December 31, 2025, the detail of the financial investments in associated companies was as follows: 30.06.2026 31.12.2025 Consorcio Tren Ligero Línea 4 Guadalajara (Latin America - E&C segment) 43,136 38,680 Martifer (Others, eliminations and intragroup segment) 25,244 28,232 APP Tamaulipas SAPI (Latin America - E&C segment) 18,550 13,790 Autopista Urbana Siervo de la Nación (Latin America - E&C segment) 18,494 18,555 Desarrolladora Multimodal Istmo (Latin America - E&C segment) 18,374 16,439 APP Coatzacoalcos Villahermosa (Latin America - E&C segment) 18,157 26,577 Terminales del Istmo Salina Cruz y Coatzacoalcos (Latin America - E&C segment) 7,820 7,111 Infraconnect Fifteen Kenya (Africa - E&C segment) 6,996 6,347 CTR (Environment segment) 6,603 5,824 Concesionaria Alternativas Viales (Latin America - E&C segment) 3,702 5,252 Lusolav Norte (Capital segment) 2,861 7,016 Others 31,811 21,935 201,750 195,759 As of June 30, 2026 and December 31, 2025, the detail of the financial investments in joint ventures was as follows: 30.06.2026 31.12.2025 Mota-Engil Aeropuertos (Latin America - E&C segment) 154,589 58,474 Companies associated with the Lobito Corridor (Africa - E&C segment) 107,474 102,397 Escolin (Latin America - E&C segment) 87,396 - Lineas Group (Capital segment) 74,838 73,155 Azpau (Latin America – E&C segment) 64,134 52,928 CMRO Nayarit (Latin America - E&C segment) 53,435 49,215 Concesionaria Cua and Vías Y Construciones (Latin America - E&C segment) 29,264 28,017 Sistemas Electricos Metropolitanos (Latin America - E&C segment) 20,249 20,249 Mota-Engil O&M México (Latin America – E&C segment) 15,763 18,476 Consorcio Línea Panama Norte (Latin America - E&C segment) 9,649 7,695 Foro AZTLAN (Latin America - E&C segment) 7,512 5,887 Others 20,062 19,696 644,364 436,188 In the six-month period ended June 30, 2026, the increase occurred in the financial investment held in Mota-Engil Aeropuertos arise essentially from the share capital increases carried out during the semester, the majority of which through the conversion of accounts receivable generated with that entity in previous years. In the six-month period ended June 30, 2026, the increase occured in the financial investment held in Escolin arise, essentially, from the partial sale, with loss of control, of that investment. As of December 31, 2025, the assets and liabilities associated with that entity were recorded under the captions "Non-current assets held for sale" and "Non -current liabilities held for sale" (172,655 thousand euros and 44,595 thousand euros, respectively).
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47 MOTA‑ENGIL Driven by Purpose , Built with History 6. Other financial investments As of June 30, 2026 and December 31, 2025, the detail of the other financial investments was as follows: 30.06.2026 31.12.2025 Other financial investments recorded at amortized cost Non-current Mozambique sovereign bons 14,149 13,766 14,149 13,766 Current Mozambique sovereign bons 4,082 3,889 4,082 3,889 18,231 17,655 Other financial investments recorded at fair value through other comprehensive income BAI - Banco Angolano de Investimentos 49,183 51,083 Invesurb investment fund 5,665 5,732 STI 4,923 4,767 Auto - Sueco Angola 2,044 2,044 Others 18,495 14,562 80,310 78,188 7. Cash and cash equivalents and Other financial applications The amounts included in the captions “Cash and cash equivalents with recourse” and “Other financial applications” as of June 30, 2026 and December 31, 2025 can be analyzed as follows: Cash and cash equivalents Other financial applications Total 30.06.2026 31.12.2025 30.06.2026 31.12.2025 30.06.2026 31.12.2025 Other treasury applications 3,205 2,328 - - 3,205 2,328 Bank deposits and cash in hand Bank deposits 633,238 566,495 50,243 52,513 683,480 619,007 Cash in hand 4,651 1,763 - - 4,651 1,763 641,093 570,585 50,243 52,513 691,336 623,098 The amounts included in the caption “Cash and cash equivalents without recourse” as of June 30, 2026 and December 31, 2025 can be analyzed as follows: Cash and cash equivalents 30.06.2026 31.12.2025 Bank deposits and cash in hand Bank deposits 171,995 167,674 Cash in hand 15 12 172,010 167,686
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48 MOTA‑ENGIL Driven by Purpose , Built with History 8. Loans The amounts related to loans with recourse as of June 30, 2026 and December 31, 2025 can be analyzed as follows: Current (until 1 year) between 1 and 2 years between 2 and 5 years more than 5 years Non-current Total 30.06.2026 Non-convertible bond loans 53,189 138,689 340,771 - 479,460 532,649 Amounts owe to credit institutions: Bank loans 375,609 528,805 771,584 11,070 1,311,458 1,687,067 Overdraft facilities 82,509 - - - - 82,509 Revolving facilities 71,686 - - - - 71,686 Other loans obtained: Commercial paper issues 229,070 - - - - 229,070 Others 1,438 - - - - 1,438 813,502 667,494 1,112,355 11,070 1,790,919 2,604,421 31.12.2025 Non-convertible bond loans 54,018 102,365 282,001 - 384,366 438,384 Amounts owe to credit institutions: Bank loans 529,254 457,525 719,951 67,777 1,245,253 1,774,507 Overdraft facilities 51,346 - - - - 51,346 Revolving facilities 14,207 - - - - 14,207 Other loans obtained: Commercial paper issues 147,378 35,939 - - 35,939 183,317 Others 5,111 - - - - 5,111 801,314 595,828 1,001,953 67,777 1,665,558 2,466,872 The amounts related to loans without recourse as of June 30, 2026 and December 31, 2025 can be analyzed as follows: Current (until 1 year) between 1 and 2 years between 2 and 5 years more than 5 years Non-current Total 30.06.2026 Amounts owe to credit institutions: Bank loans 55,744 27,737 98,369 82,415 208,521 264,265 Revolving facilities 2,896 - - - - 2,896 Other loans obtained: Commercial paper issues 500 - - - - 500 59,140 27,737 98,369 82,415 208,521 267,661 31.12.2025 Amounts owe to credit institutions: Bank loans 55,545 28,150 98,659 92,655 219,464 275,009 Revolving facilities 5,186 - - - - 5,186 Other loans obtained: Commercial paper issues 2,500 - - - - 2,500 63,231 28,150 98,659 92,655 219,464 282,695
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49 MOTA‑ENGIL Driven by Purpose , Built with History 9. Other financial liabilities The amounts related to other financial liabilities as of June 30, 2026 and December 31, 2025 can be analyzed as follows: Non-current Current 30.06.2026 31.12.2025 30.06.2026 31.12.2025 Factoring - - 79,912 56,461 Suppliers payment management operations 5,946 34,821 247,746 240,544 5,946 34,821 327,658 297,005
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50 MOTA‑ENGIL Driven by Purpose , Built with History 10. Changes in the consolidation perimeter In the six-month period ended June 30, 2026, the changes that occurred in the consolidation perimeter were as follows: Companies incorporated / consolidated by the first time Business area - Africa - E&C Mota-Engil Guinée Siguiri, SARLU Mota-Engil Mining Caucasus, LLC Business area - Latin America - E&C AME SKY Services SAPI DE C.V. Consórcio Prycat Mota-Engil Latam TSG Participações, Ltda Perlar, S.A. TGS Concessionária S.A. Business area - Capital Mota-Engil Ativ JDC, ACE Business area - Mext MOAI, Lda Increase in ownership percentage Business area - Latin America - E&C Mota-Engil Aeropuertos Saltillo, SAPI de C.V. (company previously held with significant influence) Business area - Capital Operadora DI - Operação e Manutenção Rodoviária, S.A. (company previously held with significant influence) SDI - Subconcessionária do Douro Interior, S.A. (company previously held with significant influence) Decrease in ownership percentage Business area - Mext Colhub - Coliving Beato, Lda. (company previously controlled now with significant influence following the sale of 50% of its share capital) Change in the consolidation method (from the full consolidation method to the equity method) Business area - Latin America - E&C Alana Capital SAPI de C.V. (company previously controlled now with significant influence following the establishment of a sha reholders’ agreement) Alana Rent SAPI de C.V. (company previously controlled now with significant influence following the establishment of a shareholders’ agreement) Escolin Planta de Fertilizantes SAPI de C.V. (company previously controlled now with significant influence following the establishment of a shareholders’ agreement) Business area - Capital Lusolav IV - Gestão da Ferrovia de Alta Velocidade, S.A. (company previously controlled now with significant influence)
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51 MOTA‑ENGIL Driven by Purpose , Built with History 11. Others Consolidated statements of other comprehensive income In the six -month periods ended June 30, 202 6 and 2025, the exchange differences arising from the translation of financial statements expressed in foreign currencies were originated, mainly, in Africa, namely in Angola, Mozambique and Nigeria, countries whose currencies are strongly correlated with the evolution of the United States Dollar (in 2025 and in 2026), and in Mexico and in Colombia (in 2026). In the six -month periods ended June 30, 202 6 and 2025, the changes, net of taxes, in the fair value of derivative financial instruments of cash flow hedges in companies consolidated by the equity method were due, essentially, by Douro Interior (in 2025) and by Lusolav (in 2026). Consolidated statements of changes in equity In the six -month period ended June 30, 202 6, the “Other acquisitions / disposals of non -controlling interests” referred, essentially, to the loss of control of Escolin, entity that started to be consolidated by the equity method (Note 5). In the six-month period ended June 30, 2025, the Company sold 6,091,581 own shares by the amount, net of commissions, of circa of 26,500 thousand euros. Those shares were recorded on the sale date by circa of 10,232 thousand euros. The gain generated in this transaction, of circa of 16,200 thousand euros, was recorded in the caption “Other reserves and retained earnings”. In the six -month period ended June 30, 2025, the “Other acquisitions / disposals of non -controlling interests” referred, essentially, to the acquisition of the additional 50% stake in the share capital of Empresa Construtora do Brasil , an entity that was already controlled by the Group, from Santo António do Bonsucesso Participações Societárias.
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52 MOTA‑ENGIL Driven by Purpose , Built with History Liquidity As of June 30, 2026, the Group´s liquidity position (capital and interest component) can be analyzed as follows: 30.06.2026 < 1 year Between 1 and 2 years More than 2 years Undetermined Total Financial assets Financial assets recorded at amortized cost Cash and cash equivalents / other financial applications 864,524 - - - 864,524 Customers 970,314 70,014 - - 1,040,327 Other debtors - others 472,039 35,520 77,949 - 585,507 Associates and related companies 309,948 311,085 - - 621,033 State and other public entities (except corporate income tax) 68,568 - - - 68,568 Other financial investments recorded at amortized cost 4,696 10,176 5,180 - 20,052 Financial assets recorded at fair value Other financial investments recorded at fair value through other comprehensive income - - - 80,310 80,310 Derivative financial instruments - 91 - - 91 Total financial assets within the scope of IFRS - 9 2,690,088 426,886 83,128 80,310 3,280,413 Other non financial assets Inventories 546,383 - - - 546,383 Contract assets 1,348,042 173 - - 1,348,216 Other current and non-current assets 403,311 183,889 - - 587,199 Corporate income tax 22,047 - - - 22,047 Non-current assets held for sale 164,142 - - - 164,142 Total non financial assets 2,483,925 184,062 - - 2,667,987 Total assets 5,174,014 610,948 83,128 80,310 5,948,400 Financial liabilities recorded at amortized cost / fair value Loans with and without recourse 1,082,017 840,990 1,357,452 - 3,280,458 Other financial liabilities 353,414 6,425 - - 359,839 Suppliers and sundry creditors 1,604,144 36,106 - - 1,640,250 Derivative financial instruments - 68 - - 68 Total financial liabilities within the scope of IFRS - 9 3,039,575 883,588 1,357,452 - 5,280,615 Financial liabilities outside the scope of IFRS - 9 Lease liabilities 167,349 93,542 80,758 - 341,649 Total financial liabilities 3,206,924 977,130 1,438,211 - 5,622,265 Other non financial liabilities Contract liabilities 707,810 736,694 - - 1,444,504 Other current and non-current liabiliites 953,119 39,377 - - 992,496 Corporate income tax 69,144 - - - 69,144 Non-current liabilities held for sale 117,448 - - - 117,448 Total non financial liabilities 1,847,520 776,071 - - 2,623,591 Total liabilities 5,054,444 1,753,201 1,438,211 - 8,245,855 Liquidity Gap 119,569 (1,142,252) (1,355,082) 80,310 (2,297,455) According to the liquidity management policy defined by the Group, as of June 30, 2026, it had available but unused credit lines of 559 million euros. On the other hand, after June 30, 2026, the Group has already refinanced or is in process of refinancing approximately 396 million euros of bank debt.
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53 MOTA‑ENGIL Driven by Purpose , Built with History 12. Subsequent events Up to the issuance date of this report, we highlight the following events occurred after June 30, 2026: “MOTA-ENGIL INFORMS ABOUT THE SIGNING OF NEW CONTRACTS IN MEXICO AMOUNTING TO APPROXIMATELY €185 MILLION Mota-Engil, S.G.P.S., S.A. ("M ota-Engil”) informs that its subsidiary Mota -Engil Mexico has signed two new contracts for the construction of transport infrastructures worth a total of around 185 million euros. The new contracts, with an estimated aggregate duration of 16 months, comprise, on the o ne hand, the construction of an elevated viaduct over an existing road infrastructure and, on the other, the development and execution of an urban mobility project in one of the country's main cities, which includes the construction of new infrastructure (bridge, road and dedicated public transport lanes), as well as the supply of transport systems and the implementation of automatic fare collection systems.“ “MOTA-ENGIL ANNOUNCES CONTRACT EXTENSION IN NIGERIA WORTH USD 655 MILLION AND AWARD OF A NEW CONTRACT IN PERU WORTH USD 140 MILLION Mota-Engil, S.G.P.S., S.A. (Mota-Engil) hereby announces that the contract currently being executed by its subsidiary Mota-Engil Nigeria for the construction of the Kano -Maradi railway line has been extended by the Nigerian Federal Ministry of Transportation by approximately USD 655 million. Furthermore, Mota -Engil announces that its subsidiary Mota-Engil Peru S.A. has been awarded a new contract by Aeropuertos Andinos del Perú S.A. for the execution of the main works at Juliaca International Airport "Inca Manco Cápac" in Peru. The above-mentioned contract, with a total amount that may reach USD 140 million, has an estimated duration of approximately 590 days and includes the reconstruction and rehabilitation of the airsid e pavements of the airport's 4,200 -metre main runway, taxiways and aircraft apron. The construction works will be carried out while the airport remains operational, thereby ensuring the continuity of airport activities.” “MOTA-ENGIL ANNOUNCES THE SIGNINING OF A CONCESSION AGREEMENT IN THE DEMOCRATIC REPUBLIC OF THE CONGO Mota-Engil, S.G.P.S., S.A. (Mota-Engil) hereby announces that its subsidiary Mota-Engil Africa sign today a concession agreement for the operation, management, modernization, rehabilitation and maintenance of the Lobito Corridor, specifically the section between Dilolo to Sakania (approximately 1,037 km) in the Democratic Republic of the Congo ("DRC"). This concession will provide a strategic rail connection between the Zambian border (Sakania) and the Angolan border (Dilolo ), thereby ensuring railway access from the mining areas of Lualaba and Haut-Katanga in the DRC to the Port of Lobito in Angola and, consequently, to international markets. Under the terms of the agreement, Mota-Engil Africa will be responsible, for a period of 30 years, for the operation, management and maintenance of the railway infrastructure dedicated to the transportation of goods, minerals, liquids and gases along the corridor integrated into the Lobito Corridor Railway Concession (in Angola) now extended from the Port of Lobito to Sakania, in the Haut -Katanga Province of southern DRC. Total investment over the concession period is expected to amount to approximately USD 1.8 billion.” 13. Approval of the financial statements The attached consolidated financial statements were approved and authorized for issue by the Board of Directors on August 24, 2026.
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54 MOTA‑ENGIL Driven by Purpose , Built with History Appendix A. Consolidated companies COMPANIES / ENTITIES INCLUDED IN THE CONSOLIDAT ED FINANCIAL STATEMENTS BY THE FULL CONSOLIDATION METHOD As of June 30, 202 6 the companies / entities included in the accompanying consolidated financial statements by the full consolidation method, their headquarters, percentage of consolidation, activity, incorporation date and acquisition date were as follows: Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Parent Company of the Group and others Mota-Engil, SGPS, S.A. ("Mota-Engil SGPS") Portugal (Porto) - Management of financial holdings Aug-90 - ME 3I, SGPS, S.A. ("ME 3I SGPS") Portugal (Linda-a-Velha) 61.20 Management of financial holdings Oct-11 - Through Mota-Engil Indústria e Inovação 61.20 Mota-Engil Global - Serviços Partilhados Administrativos e Técnicos, S.A. ("Mota-Engil Global") Portugal (Porto) 100.00 Administrative Services Dec-02 - Through Mota-Engil SGPS 100.00 Mota-Engil Indústria e Inovação, SGPS, S.A. ("Mota-Engil Indústria e Inovação") Portugal (Linda-a-Velha) 100.00 Management of financial holdings Nov-10 - Through Mota-Engil SGPS 100.00 Mota-Engil Mediação de Seguros, S.A. ("Mota-Engil Mediação") Portugal (Porto) 100.00 Insurance mediation Jul-20 - Through Mota-Engil SGPS 100.00 Capital Botelho, Silva & Abreu, Lda. ("Botelho & Abreu") Portugal (Porto) 100.00 Food and Beverage Aug-43 Jun-19 Through Largo do Paço 100.00 Clima Angola, SGPS S.A. ("Clima Angola") Portugal (Vila Franca de Xira) 100.00 Management of financial holdings Oct-14 Dec-24 Through Mota-Engil Ativ 100.00 Empresa de Manutenção de Alta Velocidade, S.A. ("EMMAAV") Portugal (Porto) 57.32 Activities and services of operation, maintenance, conservation and monitoring of high-speed rail infrastructure Apr-25 - Through Mota-Engil Concessões 33.32 Through Mota-Engil Railway Engineering 24.00 Greenclima, Lda. ("Greenclima") Angola (Luanda) 99.00 Operation of an industrial unit for the manufacture of metal articles Jul-15 - Through Clima Angola 99.00 mmo ark Gdańsk, Sp z o o (" mmo ark Gdańsk") Poland (Krakow) 100.00 Design, construction, management and exploitation of parking spaces Mar-13 - Through SCP Financial Investments 100.00 Immo Park Lódz, Sp. z.o.o. ("Immo Park Lódz") Poland (Krakow) 100.00 Design, construction, management and exploitation of parking spaces - Jul-25 Through SCP Financial Investments 100.00 Immo Park Warszawa, Sp. z.o.o. ("Immo Park Warszawa") Poland (Krakow) 100.00 Design, construction, management and exploitation of parking spaces - Jul-25 Through SCP Financial Investments 100.00 Largo do Paço – Investimentos Turísticos e Imobiliários, Lda. ("Largo do Paço") Portugal (Amarante) 100.00 Real Estate development - Oct-01 Through Mota–Engil Capital 100.00 Lineafinis Investimentos, SGPS, S.A. ("Lineafinis Investimentos") Portugal (Porto) 60.00 Management of financial holdings Dec-24 - Through Mota-Engil Concessões 60.00 Lineas Concessions Latam Holding, B.V. ("Lineas Concessions Latam Holding") Netherlands (Amsterdam) 60.00 Management of financial holdings Dec-11 May-25 Through Lineafinis Investimentos SGPS 60.00 Lineas International Holding, B.V. ("Lineas International Holding") Netherlands (Amsterdam) 60.00 Management of financial holdings Apr-11 May-25 Through Lineafinis Investimentos SGPS 60.00 Mer Ezu Ev - Charging, Lda. ("Mer Ezu Ev - Charging") Portugal (Porto) 65.00 Development and operation of a network of electric vehicle charging stations Jul-25 - Through Mota–Engil Remo Charging 65.00 Mota-Engil Ativ - Gestão e Manutenção de Ativos, S.A. ("Mota-Engil Ativ") Portugal (Linda-a-Velha) 100.00 Maintenance and operation of facilities Jul-94 Jun-98 Through Mota–Engil Capital 100.00 Mota-Engil Ativ Colombia SAS ("Mota-Engil Ativ Colombia") Colombia (Bogota) 100.00 Asset management Jun-24 - Through Mota-Engil Ativ 99.00 Through Mota-Engil Colômbia 1.00 Mota-Engil Ativ JDC, ACE ("Mota-Engil Ativ JDC") Portugal (Vila do Conde) 65.00 Maintenance and operation of facilities Jun-25 - Through Mota-Engil Ativ 65.00 Mota-Engil Ativ Polska Sp. z.o.o. ("Mota-Engil Ativ Polska") Poland (Krakow) 100.00 Facilities management Nov-15 - Through Mota-Engil Ativ 100.00 Mota-Engil BCircle, Lda. ("Mota-Engil Bcircle") Portugal (Vila Franca de Xira) 100.00 Technical solutions for circular economy, recovery of organic waste, energy production, research, innovation and technological development Sep-23 - Through Mota-Engil Ativ 100.00 Mota-Engil Capital, S.A. ("Mota-Engil Capital") Portugal (Porto) 100.00 Management of financial holdings Dec-22 - Through Mota-Engil SGPS 100.00
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55 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Mota-Engil Central Europe PPP Sp. z.o.o ("ME Central Europe PPP") Poland (Krakow) 100.00 Design, construction, management and exploitation of parking spaces Mar-12 - Through SCP Financial Investments 100.00 Mota-Engil Central Europe PPP 3 Sp. z.o.o ("ME Central Europe PPP 3") Poland (Krakow) 100.00 Design, construction, management and exploitation of parking spaces Apr-14 - Through SCP Financial Investments 100.00 Mota-Engil Central Europe PPP 4 Sp. z.o.o ("ME Central Europe PPP 4") Poland (Krakow) 100.00 Design, construction, management and exploitation of parking spaces Oct-20 - Through SCP Financial Investments 100.00 Mota-Engil Central Europe PPP Road Sp. z.o.o ("ME Central Europe PPP Road") Poland (Krakow) 100.00 Design, construction, management and exploitation of parking spaces - Nov-13 Through SCP Financial Investments 100.00 Mota-Engil Concessões, S.A. ("Mota-Engil Concessões") Portugal (Porto) 100.00 Management of financial holdings Nov-21 - Through Mota-Engil Capital 100.00 Mota-Engil Concessões Finance, S.A. ("Mota-Engil Concessões Finance") Portugal (Porto) 100.00 Preparation of studies and projects, planning, investment, financing and asset management in the areas of transport concessions May-24 - Through Mota-Engil Concessões 100.00 Mota-Engil PPP Sp. z.o.o. ("Mota-Engil PPP") Poland (Krakow) 100.00 General construction of buildings and civil engineering works Feb-20 - Through SCP Financial Investments 100.00 Mota-Engil Remo Charging, S.A. ("Mota-Engil Remo Charging") Portugal (Porto) 100.00 Energy and sustainable mobility market prospection Feb-25 - Through Mota-Engil Renewing 100.00 Mota-Engil Renewing, S.A. ("Mota-Engil Renewing") Portugal (Porto) 100.00 Energy, sustainable mobility, recycling and reuse and resource utilization Aug-18 - Through Mota-Engil Capital 100.00 Mota-Engil Renewing Energy, S.A. ("Mota-Engil Renewing Energy") Portugal (Porto) 100.00 Energy, sustainable mobility, recycling and reuse and resources utilization Apr-24 - Through Mota-Engil Renewing 100.00 Mota-Engil Renewing Espanã, Sociedad Limitada ("Mota-Engil Renewing Espanha") Spain (Madrid) 100.00 Energy, sustainable mobility, recycling and reuse and resources utilization Jul-24 - Through Mota-Engil Remo Charging 100.00 Mota-Engil Renewing Polska Sp. z.o.o. ("Mota-Engil Renewing Polska") Poland (Krakow) 100.00 Energy, sustainable mobility, recycling and reuse and resource utilization Feb-20 - Through Mota-Engil Remo Charging 100.00 SCP Financial Investments, S.A. ("SCP Financial Investments") Portugal (Porto) 100.00 Management of financial holdings Nov-23 - Through Mota-Engil Concessões 100.00 VBT - rojectos e bras de Arquitectura aisagística, Lda (“VB ”) Angola (Luanda) 60.00 Landscape gardening Sep-08 - Through Mota-Engil Ativ 50.00 Through Mota-Engil Ambiente e Serviços 10.00 Mext Corgimobil - Empresa Imobiliária das Corgas, Lda. ("Corgimobil") Portugal (Cascais) 97.25 Construction, studies and real estate activity - Nov-00 Through Emerge 97.25 Emerge - Mota- ngil eal state Developers, S A (“ merge”) Portugal (Porto) 100.00 Real Estate development Sep-01 - Through Mota-Engil Real Estate, SGPS 100.00 Logz - Atlantic Hub, S.A. ("Logz") Portugal (Lisbon) 100.00 Management and provider of logistics services Jul-08 Feb-20 Through Mota-Engil Next 100.00 Luso Global Mining B.V. ("Luso Global Mining BV") Netherlands (Amsterdam) 100.00 Management of financial holdings Oct-10 - Through Luso Global Mining 100.00 Luso Global Mining, S.A. ("Luso Global Mining") Portugal (Porto) 100.00 Mineral prospection and exploration Aug-20 - Through Mota-Engil Next 100.00 Luso Global Mining Angola - Prestação de Serviços e Indústria Extractiva, Lda. ("Luso Global Mining Angola") Angola (Luanda) 99.90 Mineral prospection and exploration Nov-21 - Through Luso Global Mining 99.90 Luso Global Mining Cameroon, S.A. ("Luso Global Mining Cameroon") Portugal (Porto) 100.00 Mineral prospection and exploration Dec-20 - Through Luso Global Mining 100.00 Mamaland Company, S.A. ("Mamaland Company") Portugal (Porto) 100.00 Agroforestry activity Feb-18 Sep-20 Through AMGP 55.28 Through Mota-Engil Next 44.72 Mamaland Limited ("Mamaland Malawi") Malawi (Lilongwe) 100.00 Agroforestry activity Oct-23 - Through Mamaland Company 100.00 Mamaland - Produção Agroflorestal, Lda. ("Mamaland") Angola (Cabinda) 100.00 Agroforestry ativity Sep-21 - Through MEEC África 50.00 Through Mota Internacional 50.00 Mext Steps - Mota-Engil Inovação e Empreendorismo, Unipessoal Lda. (“Mext Steps”) Portugal (Porto) 100.00 Economic, accounting and business management consultancy and management services Mar-25 - Through Mota-Engil Next 100.00 M nvestitii AV s r l (“Mota- ngil nvestitii”) Romania (Bucharest) 100.00 Real Estate development - Sep-07 Through Mota-Engil Real Estate, SGPS 100.00 M A , Lda (“M A ”) Portugal (Porto) 100.00 Real Estate management Sep-25 - Through Mota-Engil Real Estate, SGPS 100.00 Mota-Engil Next Investments, SGPS, S.A. ("Mota-Engil Next Investments") Portugal (Porto) 100.00 Management of financial holdings Nov-22 - Through Mota-Engil Next 100.00 Mota-Engil Next, S.A. ("Mota-Engil Next") Portugal (Porto) 100.00 Management of financial holdings Feb-18 - Through Mota-Engil SGPS 100.00 Mota- ngil eal state Ajuda, Sociedade Unipessoal, Lda (“Mota- ngil eal state Ajuda”) Portugal (Porto) 100.00 Real Estate development Mar-22 - Through Emerge 100.00 Mota- ngil eal state Alverca, Sociedade Unipessoal, Lda (“Mota- ngil eal state Alverca”) Portugal (Porto) 100.00 Real Estate development Apr-22 - Through Emerge 100.00
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56 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Mota-Engil Real Estate Aurora, Sociedade Unipessoal, Lda. (“Mota- ngil eal state Aurora”) Portugal (Porto) 100.00 Real Estate development Apr-22 - Through Emerge 100.00 Mota- ngil eal state reixieiro, Sociedade Unipessoal, Lda (“Mota- ngil eal state reixieiro”) Portugal (Porto) 100.00 Real Estate development Apr-22 - Through Emerge 100.00 Mota-Engil Real Estate Grijó, Sociedade Unipessoal, Lda. (“Mota- ngil eal state Grijó”) Portugal (Porto) 100.00 Real Estate development Apr-22 - Through Emerge 100.00 Mota- ngil eal state Moagem, Sociedade Unipessoal, Lda (“Mota- ngil eal state Moagem”) Portugal (Porto) 95.58 Real Estate development Apr-22 - Through Emerge 95.58 Mota-Engil Real Estate, SGPS, S.A. ("Mota-Engil Real Estate SGPS") Portugal (Porto) 100.00 Management of financial holdings Dec-02 - Through Mota-Engil Next 100.00 Oriental Hub, S.A. ("Oriental Hub") Portugal (Porto) 100.00 Design, construction, rehabilitation and operation of the Old Industrial Slaughterhouse of Porto Nov-18 - Through Emerge 100.00 Turalgo-Sociedade de romoção mobiliária e urística do Algarve, S A (“ uralgo”) Portugal (Oeiras) 51.00 Real Estate development May-92 - Through Emerge 51.00 Wouri Resources, S.A. ("Wouri Resources") Portugal (Porto) 100.00 Mineral prospection and exploration Dec-22 - Through Luso Global Mining 100.00 Environment and Energy AGIR - Ambiente e Gestão Integrada de Resíduos, Lda. ("Agir") Cape Verde (Praia) 100.00 Collection of urban solid waste Dec-07 - Through Mota-Engil Ambiente e Serviços 50.00 Through Suma 50.00 Akwangola, S.A. ("Akwangola") Angola (Luanda) 67.00 Exploitation of water market Dec-10 Dec-13 Through Mota-Engil Angola 67.00 Algar - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Algar") Portugal (Loulé) 55.99 Treatment and recovery of urban solid waste - Jun-15 Through EGF 55.99 Amarsul - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Amarsul") Portugal (Setúbal) 50.99 Treatment and recovery of urban solid waste - Jun-15 Through EGF 50.99 Clean Eburnie SARL ("Clean Eburnie") Ivory Coast (Abidjan) 60.00 Technical studies, conception, finance, construction and exploration of landfills Dec-17 - Through MEEC África 60.00 Eco Eburnie, S.A. ("Eco Eburnie") Ivory Coast (Abidjan) 100.00 Collection of urban solid waste and cleaning and maintenance of streets Oct-17 - Through MEEC África 100.00 Eco Vision LLC ("Eco Vision") Oman (Muscat) 51.00 Treatment and recovery of urban solid waste Jul-15 - Through Suma 51.00 Ecolife, S.A. ("Ecolife") Mozambique (Maputo) 70.00 Collection of urban solid waste Dec-13 - Through Mota-Internacional 40.00 Through Suma 30.00 Ekosrodowisko z.o.o. In Liquidation ("Ekosrodowisko") Poland (Bytom) 100.00 Collection of urban solid waste Feb-05 Dec-05 Through MES 100.00 Empresa Geral de Fomento, S.A. ("EGF") Portugal (Lisbon) 99.99 Treatment and recovery of urban solid waste - Jun-15 Through Suma Tratamento 99.99 Ersuc - Resíduos Sólidos do Centro, S.A. ("Ersuc") Portugal (Coimbra) 57.43 Treatment and recovery of urban solid waste - Jun-15 Through EGF 51.45 Through Suma 5.98 Geres Participações, S.A. ("Geres Participações") Brazil (Belo Horizonte) 100.00 Management of financial holdings Dec-14 Oct-21 Through Suma 100.00 MES, Mota-Engil Srodowisko, Sp. z.o.o. ("MES") Poland (Krakow) 100.00 Collection of urban solid waste Dec-05 - Through Suma 100.00 Mota- ngil, Ambiente e Serviços, SG S, S A (“Mota- ngil Ambiente e Serviços”) Portugal (Porto) 100.00 Management of financial holdings Jun-97 - Through Mota-Engil Europa 100.00 Mota-Engil Bionergy, Unipessoal, Lda. ("Mota-Engil Bionergy") Portugal (Porto) 100.00 Design, development, installation, operation and maintenance of gas production systems and renewable electricity production Sep-24 - Through Mota-Engil Energia 100.00 Mota- ngil nergia, S A (“Mota- ngil nergia”) Portugal (Porto) 100.00 Promotion, development and management of facilities and activities for the production, storage and sale of energy Jun-23 - Through Mota-Engil SGPS 100.00 Mota-Engil Energia Livre, Sociedade Unipessoal, Lda. ("Energia Livre") Portugal (Linda-a-Velha) 100.00 Design, construction, supply, assembly, commissioning, management, operation, and concession of infrastructure, integrated systems, and solutions Jul-25 - Through Mota-Engil Next 100.00 Novaflex - Técnicas do Ambiente, S.A. ("Novaflex") Portugal (Lisbon) 100.00 Collection of non-hazardous waste - Dec-07 Through Suma 100.00 Real Verde - Técnicas de Ambiente, S.A. ("Real Verde") Portugal (Vila Real) 100.00 Treatment and disposal of non- hazardous waste Dec-07 - Through Novaflex 100.00 Resiestrela - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Resiestrela") Portugal (Castelo Branco) 62.94 Treatment and recovery of urban solid waste - Jun-15 Through EGF 62.94 Resiges - Gestão de Resíduos Hospitalares, Lda. ("Resiges") Portugal (Setúbal) 100.00 Collection of hazardous waste May-98 Dec-07 Through Novaflex 100.00 Resinorte - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Resinorte") Portugal (Braga) 75.10 Treatment and recovery of urban solid waste - Jun-15 Through EGF 75.10 Resulima - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Resulima") Portugal (Viana do Castelo) 50.99 Treatment and recovery of urban solid waste - Jun-15 Through EGF 50.99 SIGAMB - Sistemas de Gestão Ambiental, Lda. ("SIGAMB") Angola (Luanda) 99.90 Technical studies, consultancy and formation in the environmental area Feb-14 - Through Novaflex 99.90 Suldouro - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Suldouro") Portugal (Vila Nova de Gaia) 59.99 Treatment and recovery of urban solid waste - Jun-15 Through EGF 59.99 Suma (Douro) - Serviços Urbanos e Meio Ambiente, Lda. (“Suma Douro”) Portugal (Murça) 100.00 Collection of urban solid waste Jul-00 - Through Suma 100.00
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57 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Suma (Esposende) - Serviços Urbanos e Meio Ambiente, Lda. (“Suma sposende”) Portugal (Esposende) 100.00 Collection of urban solid waste Dec-99 - Through Suma 100.00 Suma (Macau), Lda. ("Suma Macau") China (Macau) 99.00 Collection of urban solid waste - Dec-13 Through Suma 99.00 Sumalab, S.A. ("Sumalab") Portugal (Matosinhos) 100.00 Collection of urban solid waste Dec-00 - Through Suma 100.00 Suma (Porto) - Serviços Urbanos e Meio Ambiente, S A (“Suma orto”) Portugal (Porto) 100.00 Collection of urban solid waste Nov-08 - Through Suma 100.00 Suma Tratamento, S.A. ("Suma Tratamento") Portugal (Lisbon) 100.00 Management of financial holdings Oct-14 Jan-24 Through Suma 79.98 Through Suma Esposende 0.01 Through Novaflex 0.01 Through Mota-Engil Ambiente e Serviços 20.00 Suma – Serviços Urbanos e Meio Ambiente, S A (“Suma”) Portugal (Lisbon) 100.00 Collection of urban solid waste Jun-94 Jan-24 Through Mota-Engil Ambiente e Serviços 100.00 Suma Brasil - Serviços Urbanos e Meio Ambiente, S.A. ("Suma Brasil") Brazil (Belo Horizonte) 100.00 Collection of urban solid waste - Dec-14 Through Geres Participações 100.00 Triaza - Tratamento de Resíduos Industriais da Azambuja, S.A. ("Triaza") Portugal (Azambuja) 100.00 Collection of urban solid waste Nov-15 - Through Suma 100.00 Valnor - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Valnor") Portugal (Portalegre) 53.32 Treatment and recovery of urban solid waste - Jun-15 Through EGF 53.32 Valorlis - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Valorlis") Portugal (Leiria) 50.99 Treatment and recovery of urban solid waste - Jun-15 Through EGF 50.99 Valorminho - Valorização e Tratamento de Resíduos Sólidos, S.A. ("Valorminho") Portugal (Valença) 50.99 Treatment and recovery of urban solid waste - Jun-15 Through EGF 50.99 Valorsul - Valorização e Tratamento de Resíduos Sólidos das Regiões de Lisboa e do Oeste, S.A. ("Valorsul") Portugal (Loures) 52.92 Treatment and recovery of urban solid waste - Jun-15 Through EGF 52.92 Vista Energy Environment & Services, S.A. ("Vista SA") Angola (Luanda) 100.00 Management of financial holdings Jul-08 Dec-13 Through Suma 100.00 Vista Multi Services, Lda. ("Vista Multi Services") Angola (Luanda) 93.40 Urban services May-09 Dec-13 Through Vista SA 80.00 Through Mota-Engil Angola 13.40 Vista Waste Management, Lda. ("Vista Waste") Angola (Luanda) 100.00 Collection of waste Dec-09 Dec-13 Through Vista SA 41.00 Through Suma 59.00 Europe Carlos Augusto Pinto dos Santos & Filhos S.A. ("Capsfil") Portugal (Vila Flor) 100.00 Extraction of gravel, sand and crushed stone Mar-77 Oct-09 Through Mota-Engil Engenharia e Construção 100.00 Diace - Construtoras das Estradas do Douro Interior A.C.E. ("Diace ACE MEEC") Portugal (Porto) 53.10 Realization of construction works and services and design Nov-08 Dec-15 Through Mota–Engil Engenharia e Construção 53.10 Glace - Construtoras das Auto-estradas da Grande Lisboa A.C.E. ("Glace ACE MEEC") Portugal (Porto) 52.87 Realization of construction works and services and design Dec-06 Dec-15 Through Mota–Engil Engenharia e Construção 52.87 Lusitânia - Construtoras das Auto-estradas das Beiras Litoral e Alta A.C.E. ("Lusitânia ACE MEEC") Portugal (Porto) 83.95 Realization of construction works and services and design Apr-01 Dec-15 Through Mota–Engil Engenharia e Construção 83.95 Mota-Engil Central Europe Ceska Republika, AS ("Mota-Engil Central Europe República Checa") Czech Rep. (Prague) 100.00 Civil construction and public works Jan-97 - Through Mota–Engil Europa 100.00 Mota-Engil Central Europe Management, SGPS, S.A. ("Mota-Engil Central Europe Management") Portugal (Porto) 100.00 Management of financial holdings Aug-17 - Through Mota–Engil Europa 100.00 Mota- ngil ngenharia e Construção, S A (“Mota- ngil ngenharia e Construção”) Portugal (Amarante) 100.00 Construction works and acquisition and sale of real estate properties Dec-00 - Through Mota-Engil Europa 100.00 Mota-Engil Europa, S.A. ("Mota-Engil Europa") Portugal (Linda-a-Velha) 100.00 Management of financial holdings Jun-10 - Through Mota-Engil SGPS 100.00 Mota-Engil Magyarország Beruházási És Épitoipari Zrt. (“Mota- ngil Magyarország”) Hungary (Budapeste) 100.00 Execution of public construction works Jan-96 - Through Mota-Engil Europa 100.00 Mota-Engil Railway Engineering, S.A. ("Mota-Engil Railway Engineering") Portugal (Porto) 100.00 Studies, projects, execution of works and representation of materials and equipment related to railway works Jun-18 - Through Mota-Engil Engenharia e Construção 96.15 Through MEEC África 1.92 Through Mota-Engil Latin America BV 1.92 Norace - Construtoras das Auto-estradas do Norte A.C.E. ("Norace ACE MEEC") Portugal (Porto) 82.87 Realization of construction works and services and design Jun-99 Dec-15 Through Mota-Engil Engenharia e Construção 82.87 Pinhal - Construtoras das Auto-estradas do Pinhal Interior A.C.E. ("Pinhal ACE MEEC") Portugal (Porto) 53.52 Realization of construction works and services and design Apr-10 Dec-15 Through Mota-Engil Engenharia e Construção 53.52
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58 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Portuscale - Construtoras das Auto-estradas do Grande Porto A.C.E. ("Portuscale ACE MEEC") Portugal (Porto) 83.95 Realization of construction works and services and design Jul-02 Dec-15 Through Mota-Engil Engenharia e Construção 83.95 Vianor - Construtoras das Auto-estradas da Costa de Prata A.C.E. ("Vianor ACE MEEC") Portugal (Porto) 83.95 Realization of construction works and services and design Apr-00 Dec-15 Through Mota-Engil Engenharia e Construção 83.95 Africa AMGP Agricultura, S.A. ("AMGP") Portugal (Porto) 100.00 Management of agricultural projects Feb-19 Sep-20 Through MEEC África 100.00 Cecot - Centro de Estudos e Consultas Técnicas, Lda. ("Cecot") Mozambique (Maputo) 100.00 Construction works' projects and inspection Sep-98 Apr-11 Through MEEC África 100.00 Cosamo (Proprietary) Limited ("Cosamo") South Africa (Johannesburg) 100.00 Commercial Dec-76 - Through Mota Internacional 100.00 Estradas do Zambeze ("Estradas do Zambeze") Mozambique (Maputo) 95.00 Road concession Nov-09 Apr-20 Through MEEC África 95.00 Fatra - Fábrica de Trefilaria de Angola, S.A. ("Fatra") Angola (Luanda) 67.00 Manufactoring of iron based products May-08 Nov-10 Through Mota-Engil Angola 67.00 Fibreglass Sundlete (Moçambique), Lda. ("Fibreglass") Mozambique (Maputo) 100.00 Commercial Aug-62 Mar-99 Through Mota-Engil Maurícias 100.00 Indimo, Lda. ("Indimo") Mozambique (Maputo) 100.00 Real Estate development Mar-03 Oct-04 Through Cecot 50.00 Through MEEC África 50.00 KARP Joint Venture LLP ("KARP Joint Venture") Kenya (Nairobi) 62.00 Management of financial holdings Feb-21 - Through MEEC África 62.00 Liwonde Logistics Platform Limited ("Liwonde") Malawi (Lilongwe) 99.49 Management of financial holdings Jun-15 - Through Mota-Engil Investments Malawi 50.00 Through MEEC Africa – Malawi Branch 49.49 Malawi Ports Company Limited ("Malawi Ports Company") Malawi (Lilongwe) 100.00 Shipping Nov-10 - Through MEEC África 88.00 Through Mota-Engil Malawi 12.00 Malawi Shipping Company Limited ("Malawi Shipping Company") Malawi (Lilongwe) 100.00 Shipping Nov-10 - Through Mota-Engil Malawi 99.91 Through MEEC Africa – Malawi Branch 0.09 Martinox, S.A. ("Martinox") Angola (Benguela) 67.00 Stainless steel works Feb-08 Dec-11 Through Mota-Engil Angola 67.00 MEIM Morila SARL ("MEIM Morila") Mali (Cité du Niger) 94.00 Execution of all types of mining drilling services Aug-21 - Through MEEC África 64.00 Through Mota-Engil Mali 30.00 Mota & Companhia Maurícias, Lda. ("Mota-Engil Maurícias") Mauritius (Ebene) 100.00 Civil construction works May-10 - Through MEEC África 100.00 Mota-Engil África, N.V. ("ME África NV") Netherlands (Amsterdam) 100.00 Management of financial holdings Oct-12 - Through Mota-Engil SGPS 100.00 Mota-Engil África, SGPS, S.A. ("Mota-Engil África") Portugal (Porto) 100.00 Management of financial holdings May-10 - Through MEEC África 100.00 Mota-Engil África Global Technical Services B.V. ("ME África GTS BV") Netherlands (Amsterdam) 100.00 Management of financial holdings May-14 - Through MEEC África 100.00 Mota-Engil África O&G, SGPS, S.A. ("Mota-Engil África O&G") Portugal (Porto) 100.00 Oil prospection and exploration Mar-25 - Through MEEC África 100.00 Mota-Engil Angola, S.A. ("Mota-Engil Angola") Angola (Luanda) 67.00 Civil construction and public and private works May-10 - Through Mota Internacional 67.00 Mota-Engil BLV de La Paix, SARLU ("Mota-Engil BLV") Ivory Coast (Abidjan) 100.00 Development and rehabilitation of Boulevard de la Paix Jul-23 - Through MEEC África 100.00 Mota-Engil Cameroon SARL ("Mota-Engil Cameroon") Cameroon (Douala) 100.00 Civil construction and public and private works Jan-18 - Through MEEC África 100.00 Mota-Engil Côte D´Ivoire, SARL ("Mota-Engil Costa de Marfim") Ivory Coast (Abidjan) 100.00 Civil construction and public and private works Apr-18 - Through MEEC África 100.00 Mota-Engil Côte D´Ivoire Mining, SARL ("Mota-Engil Costa de Marfim Mining") Ivory Coast (Abidjan) 100.00 Mineral prospection and exploration Nov-20 - Through MEEC África 100.00 Mota-Engil Engenharia e Construção África PTY LTD ("Mota-Engil Engenharia e Construção África PTY") South Africa (Johannesburg) 100.00 Construction works Feb-17 - Through MEEC África 100.00 Mota-Engil Engenharia e Construção África, S.A. ("MEEC África") Portugal (Porto) 100.00 Construction works Aug-12 - Through Mota-Engil SGPS 100.00 Mota-Engil Engenharia e Construção África Etiópia, S.A. ("MEEC África Etiópia") Portugal (Porto) 100.00 Construction works Mar-25 - Through Mota-Engil SGPS 100.00 Mota-Engil Guinée SARLU ("Mota-Engil Guiné") Guinea Conakry (Conacri) 100.00 Civil construction and public and private works Aug-22 - Through MEEC África 100.00 Mota-Engil Guinée Conakry, SARL ("Mota-Engil Guiné Conakry") Guinea Conakry (Conacri) 100.00 Civil construction and public and private works Aug-17 - Through MEEC África 100.00 Mota-Engil Guinée Mandiana, SARL ("Mota-Engil Guiné Mandiana") Guinea Conakry (Conacri) 100.00 Mining and forestry extraction Feb-20 - Through MEEC África 100.00
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59 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Mota-Engil Guinée Simandou, SARLU ("Mota-Engil Guinée Simandou") Guinea Conakry (Conacri) 100.00 Provision of earthmoving, construction and civil engineering and mining services Apr-23 - Through MEEC Africa 100.00 Mota-Engil Guinée Siguiri, SARLU ("Mota-Engil Guinée Siguiri") Guinea Conakry (Conacri) 100.00 Provision of earthmoving, construction and civil engineering and mining services Mar-26 - Through MEEC Africa 100.00 Mota-Engil Investments (Malawi) Limited ("Mota-Engil Investments Malawi") Malawi (Lilongwe) 100.00 Public works and /or civil construction works contractor Mar-11 - Through Mota-Engil Africa 100.00 Mota-Engil Lobito SGPS, S.A. ("Mota-Engil Lobito SGPS") Portugal (Porto) 61.40 Management of financial holdings Oct-22 - Through MEEC Africa 61.34 Through Mota-Engil Africa 0.05 Through Mota Internacional 0.00 Mota-Engil (Malawi) Limited ("Mota-Engil Malawi") Malawi (Lilongwe) 100.00 Public works and /or civil construction works contractor Jul-11 - Through MEEC África 100.00 Mota-Engil Mali SARL ("Mota-Engil Mali") Mali (Cité du Niger) 100.00 Civil construction and public and private works Jul-21 - Through MEEC África 100.00 Mota-Engil Mining Caucasus, LLC ("Mota-Engil Mining Caucasus") Armenia (Yerevan) 100.00 Provision of earthmoving, construction and civil engineering and mining services Dec-25 - Through MEEC Africa 100.00 Mota-Engil Moçambique, Lda. ("ME Moçambique") Mozambique (Maputo) 100.00 Real Estate Development Jul-94 - Through MEEC África 50.00 Through Indimo 50.00 Mota-Engil Nigeria Limited ("Mota-Engil Nigeria") Nigeria (Lagos) 51.00 Civil construction and public and private works Jul-18 - Through MEEC África 51.00 Mota-Engil RDC SAS ("Mota-Engil Congo") Democratic Republic of Congo (Kinshasa) 49.00 Mineral prospection and exploration Mar-23 - Through MEEC África 49.00 Mota-Engil S. Tomé e Príncipe, Lda. ("Mota-Engil S. Tomé") S. Tomé and Príncipe (S. Tomé) 100.00 Public works and /or civil construction works contractor Dec-04 - Through Mota Internacional 95.00 Through MEEC África 5.00 Mota-Engil Sénégal Mining, SUARL ("Mota-Engil Senegal") Dakar (Senegal) 100.00 Mining drilling services Dec-20 - Through MEEC África 100.00 Mota-Engil Trading (Beijing) Co. Ltd. ("Mota-Engil Trading Beijing") China (Beijing) 100.00 Trading Dec-20 - Through MEEC África 100.00 Mota-Engil (Uganda) Limited ("Mota-Engil Uganda") Uganda (Kampala) 60.00 Exploring, extracting, drilling, pumping, supplying and transporting oil, gas, petroleum and other related products Oct-20 - Through MEEC África 60.00 Mota Internacional - Comércio e Consultadoria Económica, Lda. (“Mota nternacional”) Portugal (Funchal) 100.00 Trading and management of internacional financial holdings Sep-97 Dec-98 Through MEEC África 100.00 Novicer - Cerâmicas de Angola, (SU) Limitada. ("Novicer") Angola (Luanda) 67.00 Manufacture and trade of clay materials Sep-07 - Through Mota-Engil Angola 67.00 Operadora Estradas do Zambeze ("Operadora Estradas do Zambeze") Mozambique (Maputo) 95.00 Road operation and maintenance Nov-09 Apr-20 Through MEEC África 95.00 Penta - Engenharia e Construção, Lda. ("Penta") Cape Verde (Praia) 100.00 Civil construction and public and private works Apr-07 - Through MEEC África 96.00 Through Mota Internacional 4.00 Prefal – Préfabricados de Luanda, Lda. (“ refal”) Angola (Luanda) 67.00 Manufacturing of prestressed goods Dec-93 - Through Mota-Engil Angola 67.00 Rentaco Angola - Equipamentos e Transportes, (SU) Limitada. ("Rentaco Angola") Angola (Luanda) 67.00 Rental of construction equipment Jan-08 - Through Mota-Engil Angola 67.00 Shorengil roperties Limited (“Shorengil”) Nigeria (Lagos) 51.00 Civil construction and real estate development Oct-21 Feb-22 Through Mota-Engil Nigeria 49.98 Through MEEC África 2.00 Sonauta - Sociedade de Navegação, Lda. (“Sonauta”) Angola (Luanda) 100.00 Sea transportation, excluding coastal transportion Nov-94 - Through Mota Internacional 100.00 Tracevia Angola - Sinalização, Segurança e Gestão de Tráfego, Lda. ("Tracevia Angola") Angola (Luanda) 67.00 Road signs - Sep-07 Through Mota-Engil Angola 67.00 Latin America Ambiente y Servicios Peru S.A. ("Ambiente y Servicios Peru") Peru (Lima) 100.00 Terminals exploration - - Through Mota-Engil Engenharia e Construção 0.00 Through Mota-Engil Peru 100.00 Colombia ME S.A.S. ("Colombia ME") Colombia (Bogota) 100.00 Civil construction and public works Oct-21 - Through Mota-Engil Latin America BV 99.00 Through Mota-Engil Engenharia e Construção 1.00 Concesionaria Tultepec AIFA Pirámides, S.A. de C.V. ("Concesionaria Tultepec") Mexico (Mexico City) 51.49 Motorway concessionaire Dec-20 Through Mota-Engil América Latina SAPI 1.00 - Through Mota-Engil México 50.49 Concesionaria Urbana Arco Oriente S.A. de C.V. ("Concesionaria Urbana Arco Oriente") Mexico (Mexico City) 50.33 Motorway concessionaire Oct-18 Through Mota-Engil México 17.00 - Through Lineas México 33.33 Concessiones e Infraestructuras Andina S.A. ("Concessiones e Infraestructuras Andina") Peru (Lima) 100.00 Civil construction Feb-21 - Through Mota-Engil Engenharia e Construção África 1.00 Through Mota-Engil Latam Portugal 99.00 Consorcio Arroyo 8 (“Consorcio Arroyo 8 ”) Colombia (Barranquilla) 100.00 Execution of plumbing and reconstruction works Sep-24 - Through Colombia ME 89.99 Through Mota-Engil Colômbia 10.00 Through Mota-Engil Engenharia e Construção - Colombia Branch 0.01
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60 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Consórcio Constructor Lusoperuano (“Consórcio Lusoperuano”) Peru (Lima) 100.00 Civil construction and public works Apr-24 - Through Mota- Engil Peru 51.00 Through Mota-Engil Engenharia e Construção - Peru Branch 49.00 Consórcio EE Canoas ("Consórcio EE Canoas") Colombia (Bogota) 100.00 Civil construction and public works Sep-18 - Through Mota-Engil Brasil 25.00 Through Mota-Engil Latam Colombia SAS 75.00 Consórcio Fanning ("Consórcio Fanning") Peru (Lima) 100.00 Building construction Dec-11 - Through Mota-Engil Peru 100.00 Consórcio GDL Viaduto, SAPI de C.V. ("Consórcio GDL Viaduto") Mexico (Mexico City) 21.88 Civil construction and public works Jun-14 - Through Mota-Engil México 21.88 Consorcio Hospitalario Chavin ("Consórcio Hospitalario Chavin") Peru (Lima) 90.00 Architectural and engineering activities and technical consultancy Nov-20 - Through Mota-Engil Peru 90.00 Consórcio La Ponciana ("Consórcio La Ponciana") Peru (Lima) 100.00 Building construction Dec-11 - Through Mota-Engil Peru 100.00 Consórcio Lamat Tramo 1 SAPI ("Consórcio Lamat") Mexico (Mexico City) 29.58 Civil construction and public works Apr-20 - Through Mota-Engil México 29.58 Consórcio Los Castãnos ("Consórcio Los Castãnos") Peru (Lima) 100.00 Building construction Dec-11 - Through Mota-Engil Peru 100.00 Consorcio ME Arroyos ("Consorcio ME Arroyos") Colômbia (Bogota) 100.00 Civil construction and public works Dec-11 - Through Colombia ME 89.99 Through Mota-Engil Colômbia 10.00 Through Mota–Engil Engenharia e Construção - Colombia Branch 0.01 Consorcio ME Carolina ("Consorcio ME Carolina") Colômbia (Bogota) 100.00 Civil construction and public works Mar-15 - Through Colombia ME 89.99 Through Mota-Engil Colômbia 10.00 Through Mota–Engil Engenharia e Construção - Colombia Branch 0.01 Consórcio ME Carrera 43 ("Consorcio ME Carrera 43") Colombia (Bogota) 51.00 Civil construction and public works Feb-18 - Through Mota–Engil Engenharia e Construção - Colombia Branch 0.00 Through Mota-Engil Latam Colombia SAS 51.00 Consórcio MEC Arroyo Carrera 65 ("Consórcio MEC Arroyo Carrera") Colombia (Bogota) 51.00 Civil construction and public works Sep-16 - Through Mota–Engil Engenharia e Construção - Colombia Branch 0.00 Through Mota-Engil Colômbia 51.00 Consórcio MEC-Av. Malecon-UF1 ("Consórcio MEC-Av. Malecon-UF1") Colombia (Buenaventura) 51.00 Civil construction and public works May-16 - Through Mota-Engil Engenharia e Construção - Colombia Branch 0.00 Through Mota-Engil Colômbia 51.00 Consórcio MEC-Av. Malecon-UF2 ("Consórcio MEC-Av. Malecon-UF2") Colombia (Bogota) 51.00 Civil construction and public works Nov-16 - Through Mota–Engil Engenharia e Construção - Colombia Branch 0.00 Through Mota-Engil Colômbia 51.00 Consórcio ME-Contrato Colegios ("Consórcio ME Colegios") Colombia (Buenaventura) 100.00 Construction of civil engeneering works May-16 - Through Mota–Engil Engenharia e Construção - Colombia Branch 75.00 Through Mota-Engil Peru 25.00 Consórcio Mota-Engil Ojeda & Iju Paracas ("Consórcio ME Ojeda & Iju") Peru (Lima) 100.00 Building construction Dec-11 - Through Mota-Engil Peru 100.00 Consórcio Mota-Engil TR ("Consórcio Mota-Engil TR") Peru (Lima) 100.00 Civil construction Through Mota-Engil Peru 50.00 - Nov-21 Through Mota–Engil Engenharia e Construção - Peru Branch 50.00 Consorcio Planeta Rica ("Consorcio Planeta Rica") Colombia (Bogota) 100.00 Execution of the solar plants Jan-21 Oct-22 Through Mota-Engil Colômbia 100.00 Through Mota–Engil Engenharia e Construção - Colombia Branch 0.00 Consórcio Porta ("Consórcio Porta") Peru (Lima) 100.00 Building construction Dec-11 - Through Mota-Engil Peru 100.00 Consórcio San Filipe ("Consórcio San Filipe") Colombia (Bogota) 100.00 Civil construction and public works Feb-24 - Through Colombia ME 99.99 Through Mota–Engil Peru - Colombia Branch 0.01 Consórcio San Filipe II ("Consórcio San Filipe II") Colombia (Bogota) 100.00 Civil construction and public works Nov-24 - Through Colombia ME 51.00 Through Mota–Engil Colombia 49.00 Consorcio ME Ternera ("Consorcio ME Ternera") Colombia (Bogota) 100.00 Civil construction and public works Aug-25 - Through Mota-Engil Latam Colombia SAS 99.99 Through Mota–Engil Engenharia e Construção - Colombia Branch 0.01 Consórcio Prycat ("Consórcio Prycat") Panamá (Porton) 60.00 Study, design, rehabilitation and maintenance of airport roadways Aug-25 - Through Mota–Engil Engenharia e Construção - Panama Branch 60.00 Consórcio Túnel Guadalajara, SAPI de C.V. ("Consórcio GDL Túnel") Mexico (Mexico City) 21.88 Civil construction and public works Jul-14 - Through Mota-Engil México 21.88 Consórcio Vias Barranquilla 2025 ("Consórcio Vias Barranquilla") Colombia (Bogota) 100.00 Civil construction and public works Jan/25 - Through Mota-Engil Colombia 89.99 Through Colombia ME 10.00 Through Mota–Engil Engenharia e Construção - Colombia Branch 0.01 Constructora Autopista Cardel-Poza Rica, S.A. de C.V. ("Constructora Cardel-Poza Rica") Mexico (Mexico City) 51.00 Civil construction and public works - Nov/17 Through Mota-Engil México 50.99 Through Mota-Engil América Latina SAPI 0.01 Constructora CMRO, SAPI de C.V. ("Constructora CMRO") Mexico (Mexico City) 50.99 Civil construction and public works Mar-23 - Through Mota-Engil México 50.99 Constructora Cuapiaxtla - Cuacnopalan, S.A. de C.V. ("Constructora Cuapiaxtla - Cuacnopalan I") Mexico (Mexico City) 51.49 Civil construction and public works Apr-21 Through Mota-Engil México 50.49 - Through Mota Engil America Latina SAPI 1.00 Constructora Cuapiaxtla - Cuacnopalan II, S.A. de C.V. ("Constructora Cuapiaxtla - Cuacnopalan II") Mexico (Mexico City) 51.49 Civil construction and public works Jun-21 Through Mota-Engil México 50.49 - Through Mota Engil America Latina SAPI 1.00 Constructora Gran Canal SAPI de C.V. ("Construtora Gran Canal") Mexico (Mexico City) 2.04 Civil construction and public works - Apr-21 Through Mota-Engil México 2.04
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61 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Desarrollos DOT México, S.A. de C.V. ("Desarrollos DOT México") Mexico (Mexico City) 43.35 Civil construction and public works Apr-18 - Through Mota-Engil México 43.35 Empresa Construtora de Honduras, S.A. ("Empresa Construtora Honduras") Honduras (Villanueva) 35.70 Civil construction and public works Aug-18 Sep-18 Through Mota-Engil México 35.70 Fideicomiso de Vivienda de Bajo Costo Mota Engil, S.R.L. ("Fideicomiso VBC") Dominican Republic (Santo Domingo) 100.00 Construction, renovation and repair of residential buildings Nov-15 - Through Mota-Engil Dominicana 100.00 Flame Investments, B.V. ("Flame Investments") Netherlands (Amsterdam) 51.00 Management of financial holdings Mar-15 - Through Mota-Engil Latin America BV 51.00 FSE Comercializadora Fenix, SAPI de C.V. ("FSE Comercializadora Fenix") Mexico (Mexico City) 34.00 Energy trading Sep-16 - Through Mota Engil America Latina SAPI 0.00 Through Mota-Engil Energia operacional 34.00 FSE Suministradora Fenix, SAPI de C.V. ("FSE Suministradora Fenix") Mexico (Mexico City) 34.00 Energy distribution Aug-16 - Through Mota Engil America Latina SAPI 0.00 Through Mota-Engil Energia operacional 34.00 Generadora Fenix, SAPI de C.V. ("Generadora Fenix") Mexico (Mexico City) 30.94 Energy production Sep-15 - Through Mota-Engil Energia operacional 30.94 Grupo Constructor y Desarrollador de Puebla, S.A. de C.V. ("Grupo Constructor y Desarrollador de Puebla") Mexico (Mexico City) 51.49 Civil construction and public works Jun-20 - Through Mota-Engil México 50.49 Through Mota Engil America Latina SAPI 1.00 Lineas Mexico, B.V. ("Lineas Mexico") Netherlands (Amsterdam) 100.00 Management of financial holdings May-21 - Through Mota-Engil Latin America BV 100.00 Luso Energy del Peru S.A. ("Luso Energy del Peru") Peru (Lima) 100.00 Other business activities May-11 - Through Mota-Engil Peru 99.98 Through Mota-Engil Engenharia e Construção 0.02 MEBR Construções, Consultoria e Participações, S.A. ("MEBR") Brazil (São Paulo) 100.00 Civil construction and public works Mar-11 - Through Mota-Engil Latin America BV 33.75 Through Mota-Engil Latam Peru 66.25 Mineria y Engenharia Andina S.A. ("Mineria y Engenharia Andina") Peru (Lima) 100.00 Civil construction Feb-21 - Through Mota-Engil Engenharia e Construção África 1.00 Through Mota-Engil Latam Portugal 99.00 Mota-Engil Aeropuertos del Norte SAPI de C.V. ("Mota-Engil Aeropuertos del Norte") Mexico (Mexico City) 51.00 Airport complementary and commercial services Apr-25 - Through Mota-Engil México 50.99 Through Mota-Engil O&M 0.01 Mota-Engil América Latina SAPI de C.V. ("Mota-Engil América Latina SAPI") Mexico (Mexico City) 100.00 Management of financial holdings Nov-13 May-14 Through Mota-Engil SGPS 0.00 Through Mota-Engil Latin America BV 100.00 Mota-Engil Argentina, SAU ("Mota-Engil Argentina") Argentina (Buenos Aires) 100.00 Civil construction and public works Apr-18 - Through Mota-Engil Latin America BV 100.00 Mota-Engil Aruba Construction Company VBA ("Mota-Engil Aruba Construction") Aruba (Oranjestad) 100.00 Civil construction and public works Jan-12 Apr-16 Through Mota-Engil Aruba Holding 100.00 Mota-Engil Aruba Holding Company VBA ("Mota-Engil Aruba Holding") Aruba (Oranjestad) 100.00 Management of financial holdings Dec-15 - Through Mota-Engil Latin America BV 100.00 Mota-Engil Brasil, S.A. (“Mota-Engil Brasil") Brazil (Belo Horizonte) 100.00 Civil construction and public works Nov-12 - Through MEBR 100.00 Mota-Engil Chile S.A. ("Mota-Engil Chile") Chile (Santiago) 100.00 Civil construction and public works Feb-13 - Through Mota-Engil Peru 100.00 Through Mota-Engil Engenharia e Construção 0.00 Mota-Engil Colombia, S.A.S. ("Mota-Engil Colômbia") Colombia (Bogota) 100.00 Civil construction and public works Feb-11 - Through Mota-Engil Engenharia e Construção 9.20 Through Mota-Engil Latin America BV 90.80 Mota-Engil Dominicana S.A.S. ("Mota-Engil Dominicana") Dominican Republic (Santo Domingo) 100.00 Civil construction and public works Nov-14 Dec-23 Through Mota-Engil Latin America BV 99.97 Through Mota-Engil Colômbia 0.03 Mota-Engil Energia, S.A. de C.V. ("Mota-Engil Energia operacional") Mexico (Mexico City) 34.00 Development and operationalization of energy production Sep-15 - Through Mota-Engil Energy Holding 34.00 Through Mota-Engil América Latina SAPI 0.00 Mota-Engil Energy Holding México, SAPI de C.V. ("Mota-Engil Energy Holding ") Mexico (Mexico City) 34.00 Management of financial holdings Nov-15 - Through Mota-Engil México 0.01 Through Mota-Engil Energy BV 34.00 Mota-Engil Energy B.V. ("Mota-Engil Energy BV") Netherlands (Amsterdam) 34.00 Finance and consulting Sep-15 - Through Flame Investments 34.00
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62 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Activity Incorporation date Acquisition date Mota-Engil Fundações Brasil Ltda. ("Mota-Engil Fundações") Brazil (Belo Horizonte) 100.00 Execution of foundation works, engineering services, port, maritime and fluvial works, as well as construction management May-23 - Through MEBR 100.00 Mota-Engil Honduras, S.A. ("Mota-Engil Honduras") Honduras (Tegucigalpa) 51.20 Construction and provision of civil engineering and architecture services Jun-18 - Through Mota-Engil México 50.80 Through Mota-Engil Latin America BV 0.40 Mota-Engil Inmobiliaria SAPI de C.V. ("Mota-Engil Inmobiliaria SAPI") Mexico (Mexico City) 51.00 Real Estate development Jul-18 - Through Mota-Engil México 51.00 Mota-Engil Latam Col, S.A.S. ("Mota-Engil Latam Col") Colombia (Bogota) 100.00 Civil construction and public works Feb-11 - Through Mota-Engil Colômbia 99.00 Through Mota-Engil Engenharia e Construção 1.00 Mota-Engil Latam Colombia S.A.S. ("Mota-Engil Latam Colombia SAS") Colombia (Bogota) 100.00 Civil construction and public works Dec-16 - Through Mota-Engil Engenharia e Construção 49.00 Through Mota-Engil Latin America BV 51.00 Mota-Engil Latam Peru, S.A. ("Mota-Engil Latam Peru") Peru (Lima) 100.00 Management of financial holdings Dec-15 - Through Mota-Engil Latin America BV 99.90 Through Mota-Engil Engenharia e Construção 0.10 Mota-Engil Latam Portugal, S.A. ("Mota-Engil Latam Portugal") Portugal (Porto) 100.00 Management of financial holdings Jul-15 - Through Mota-Engil SGPS 100.00 Mota-Engil Latam TSG Participações, Ltda ("ME Latam TSG Participações") Brasil (Belo Horizonte) 100.00 Management of financial holdings Nov-25 - Through Mota-Engil Latam Portugal 100.00 Mota-Engil Latin America B.V. ("Mota-Engil Latin America BV") Netherlands (Amsterdam) 100.00 Management of financial holdings Nov-15 - Through Mota-Engil Latam Portugal 100.00 Mota-Engil México, S.A. de C.V. ("Mota-Engil México") Mexico (Mexico City) 51.00 Civil construction and public works Jan-10 - Through Mota-Engil Latin America BV 19.18 Through Mota-Engil América Latina SAPI 31.82 Mota-Engil México Railway, SAPI de C.V. ("Mota-Engil México Railway") México (México City) 51.98 Civil construction and public works Jul-25 - Through Mota-Engil Aeropuertos del Norte 49.47 Through Mota-Engil México 0.51 Through Mota–Engil Engenharia e Construção 1.00 Through MEEC África 1.00 Mota- ngil eru, S A (“Mota- ngil eru”) Peru (Lima) 100.00 Civil construction and public works Sep-86 - Through Mota-Engil Latin America BV 99.90 Through Mota-Engil Engenharia e Construção 0.10 Mota-Engil Servicios Compartidos, S.A. de C.V. ("Mota-Engil Servicios Compartidos") Mexico (Mexico City) 51.00 Administrative services Sep-19 - Through Mota-Engil México 51.00 Through Mota-Engil América Latina SAPI 0.00 Mota-Engil Uruguay, S.A. ("Mota-Engil Uruguay") Uruguay (Montevideu) 100.00 Civil construction and public works - Sep-22 Through Mota-Engil Peru 100.00 Perlar, S.A. ("Perlar") Uruguai (Montevideo) 60.00 Industrial and commercial services May-25 - Through Mota-Engil Uruguai 60.00 Promotora de Autopistas del Oriente S.A. de CV ("Promotora de Autopistas del Oriente") Mexico (Mexico City) 51.00 Management of financial holdings May-20 - Through Mota-Engil México 50.99 Through Mota-Engil O&M 0.01 Promotora Inmobiliaria Santa Clara, S.A. ("Santa Clara") Peru (Lima) 100.00 Real Estate development May-12 - Through Mota-Engil Peru 99.99 Through Mota-Engil Engenharia e Construção - Peru Branch 0.01 Puente Boca del Rio S.A. de C.V. ("Puente Boca del Rio") Mexico (Mexico City) 58.35 Civil construction and public works May-16 - Through Mota-Engil México 43.35 Through Mota–Engil Engenharia e Construção 15.00 Stiler, SA, Limafren Sociedad Anonima y Otros ("Stiler") Uruguay (Montevideu) 59.70 Architectural and engineering activities Jan-23 - Through Mota-Engil Uruguai 59.70 Tarucani Generating Company, S.A. ("Tarucani") Peru (Lima) 100.00 Electric energy generation and distribution Apr-00 - Through Luso Energy del Peru 99.98 Through Mota-Engil Peru 0.02 TGS Concessionária S.A. ("TGS Concessionária") Brazil (São Paulo) 100.00 Highway concessionaire Dec-25 - Through ME Latam TGS Participações 100.00 Tracevia Mexico S.A. de C.V. ("Tracevia Mexico") Mexico (Mexico City) 99.99 Design, installation, development and maintenance of ITS Jun-17 Mar-23 Through Tracevia Brasil 99.99 Tracevia S.A. ("Tracevia Brasil") Brazil (São Paulo) 100.00 Design, installation, development and maintenance of ITS Mar-11 - Through MEBR 100.00 Tuxpan - Tampico Construcciones, S.A. de C.V. ("Construtora Tuxpan Tampico") Mexico (Mexico City) 51.00 Civil construction and public works - Nov/17 Through Mota-Engil México 50.99 Through Mota-Engil América Latina SAPI 0.01 UT Arroyo 82 ("UT Arroyo 82") Colombia (Bogota) 65.74 Civil construction and public works Jun-25 - Through Mota-Engil Latam Colombia SAS 65.73 Through Mota–Engil Engenharia e Construção - Colombia Branch 0.01
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63 MOTA‑ENGIL Driven by Purpose , Built with History COMPANIES / ENTITIES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS BY THE EQUITY METHOD As of June 30, 202 6, the c ompanies / entities included in the accompanying consolidated financial statements by the equity method, their headquarters and percentage of consolidation, were as follows: Designation Headquarter Percentage of consolidation Associated companies and joint ventures Capital Avan Norte - Gestão da Ferrovia de Alta Velocidade, S.A. ("Avan Norte") Portugal 42.66 D.I. Investimentos, S.A. ("DI Investimentos") Portugal 51.00 Hygeia – Edifícios Hospitalares, SGPS, S.A. ("Hygeia") Portugal 51.00 HLO - Sociedade Gestora do Edifício, S.A. ("HLO") Portugal 51.96 HLO II - Sociedade Gestora do Parque de Estacionamento, S.A. ("HLO II") Portugal 51.00 Lineas - Concessões de Transportes, SGPS, S.A. ("Lineas SGPS") Portugal 51.00 Lineas II - Concessões, S.A. ("Lineas II") Portugal 49.00 Lineas III - Concessões, S.A. ("Lineas III") Portugal 51.00 Lineas - Serviços de Administração e Gestão, Lda. ("Lineas") Portugal 51.10 Lineas Investimentos SGPS, S.A. ("Lineas Investimentos") Portugal 51.00 Lusolav - Gestão da Ferrovia de Alta Velocidade, S.A. ("Lusolav") Portugal 42.66 Lusolav II - Gestão da Ferrovia de Alta Velocidade, S.A. ("Lusolav II") Portugal 50.00 Lusolav III - Gestão da Ferrovia de Alta Velocidade, S.A. ("Lusolav III") Portugal 53.83 Lusolav IV - Gestão da Ferrovia de Alta Velocidade, S.A. ("Lusolav IV") Portugal 74.50 Lusoponte - Concessionária para a Travessia do Tejo, S.A. ("Lusoponte") Portugal 25.76 Operadora DI - Operação e Manutenção Rodoviária, S.A. ("Operadora Douro Interior") Portugal 43.15 Remo Sustainable Mobility SL ("Remo Sustainable Mobility") Spain 24.82 SDI - Subconcessionária do Douro Interior, S.A. ("Douro Interior") Portugal 43.15 Mext Chilwa Minerals, Limited, ("Chilwa Minerals") Australia 30.65 Colhub - Coliving Beato, Lda. ("Colhub") Portugal 50.00 Edgagrpt, Lda. ("Edgagrpt") Portugal 50.00 EK Hospitality, Lda. ("EK Hospitality") Portugal 50.00 MERESOL I – Real Estate, Lda. ("MERESOL I") Portugal 50.00 MERESOL II – Real Estate, Lda. ("MERESOL II") Portugal 50.00 Sociedade Mineira do Moquita, Limitada ("Sociedade Mineira Moquita") Angola 34.97 Environment Ambilital – Investimentos Ambientais no Alentejo, EIM (“Ambilital”) Portugal 49.00 CTR Santa Luzia Tratamento e Disposição de Residuos S.A. ("CTR") Brazil 50.00 Ecolezíria - Empresa Intermunicipal para Tratamento de Resíduos Sólidos, EIM ("Ecolezíria") Portugal 24.50 ECOSS Ambiental Serviços de Limpeza Urbana - SPE Ltda. ("ECOSS Ambiental") Brazil 34.00 ECOSS Serviços Ambientais de Limpeza Urbana - SPE Ltda. ("ECOSS Serviços Ambientais") Brazil 33.33 Mais ITAPEVI - SPE S/A ("Mais ITAPEVI") Brazil 35.00 Africa Automatriz, S.A. ("Automatriz") Angola 33.50 Icer – Indústria de Cerâmica, Lda. (“Icer”) Angola 33.50 Infraconnect Eighteen Kenya Limited ("Infraconnect Eighteen Kenya") Kenya 16.12 Infraconnect Fifteen Kenya Limited ("Infraconnect Fifteen Kenya") Kenya 16.12 Lobito Atlantic Holding, S.A. ("Lobito Atlantic Holding") Portugal 30.40 Lobito Atlântic Railway, S.A. ("Lobito Atlantic Railway") Angola 30.40 Mebisa - Minerais e Britagens, S.A. ("Mebisa") Angola 20.10 SPRI - Sociedade Portuguesa de Realizações Industriais e Assistência Técnica, Lda. ("SPRI") Portugal 40.00 Twine, Lda. ("Twine") Mozambique 50.00 Vista Power, Lda. ("Vista Power") Angola 33.50
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64 MOTA‑ENGIL Driven by Purpose , Built with History Designation Headquarter Percentage of consolidation Latin America Administradora Desarrollo MEM ("Administradora Desarrollo MEM") Mexico 51.01 Aeropuertos Mexicanos O&M, SAPI de C.V. ("Aeropuertos Mexicanos O&M") Mexico 51.00 Alana Capital SAPI de C.V. ("Alana") Mexico 30.60 Alana Rent SAPI de C.V. ("Alana Rent") Mexico 30.62 AME SKY Services SAPI DE C.V. ("AME SKY Services") Mexico 51.00 APP Coatzacoalcos Villahermosa SAPI de C.V. ("APP Coatzacoalcos Villahermosa") Mexico 19.38 APP Tamaulipas, SAPI de C.V. ("APP Tamaulipas") Mexico 32.13 Ausur, S.A. ("Ausur") Argentina 33.33 Autopista Urbana Siervo de la Nacion, SAPI de C.V. ("Autopista Siervo de la Nacion") Mexico 15.07 Autopista Urbana Tramo del Oriente, SAPI de C.V. ("Autopista Tramo del Oriente") Mexico 25.49 AZPAU Entretenimiento, SAPI de C.V. ("AZPAU") Mexico 50.96 CMRO Nayarit SAPI de C.V. ("CMRO Nayarit") Mexico 51.00 Concesionaria Alternativas Viales SAS ("Concesionaria Alternativas Viales") Colombia 45.65 Concesionaria Cua SAPI de C.V. ("Concesionaria Cua") Mexico 50.83 Consorcio Línea Panama Norte ("Consórcio Linea Panamá Norte") Panamá 50.00 Consorcio Tren Ligero Línea 4 Guadalajara, SAPI de C.V. ("Consorcio Tren Ligero Línea 4") Mexico 26.01 Constructora Autopista Perote Xalapa, S.A. de C.V. ("Constructora Perote Xalapa") Mexico 25.50 Constructora Conexión Oriente, S.A. de CV ("Constructora Conexión Oriente") Mexico 25.50 Constructora M&R, S.A. de C.V. ("Constructora M&R") Mexico 10.20 Constructora Tampico Ciudad Victoria, SAPI de C.V. ("Constructora Tampico") Mexico 28.05 Desarrolladora Multimodal Istmo de Tehuantepec, S.A. de C.V. ("Desarrolladora Multimodal Istmo") Mexico 12.75 Escolin Planta de Fertilizantes SAPI de C.V. ("Escolin") Mexico 32.88 Foro Aztlan, SAPI de C.V. ("Foro Aztlan") Mexico 51.00 Green Tide Logistics, SAPI DE C.V. ("Green Tide Logistics") Mexico 26.52 Infraestructura y Construcciones de Nuevo León SAPI de C.V. ("Infraestructura y Construcciones de Nuevo León") Mexico 25.50 Inter Mota Latam, Agente de Seguros Y de Fianzas, SAPI de C.V "(Inter Mota Latam, Agente de Seguros Y de Fianzas") Mexico 20.00 M&R de Occidente SAPI de C.V. ("Concessionária M&R") Mexico 20.00 Mota-Engil Aeropuertos, SAPI de C.V. ("Mota-Engil Aeropuertos") Mexico 51.00 Mota-Engil Aeropuertos Saltillo, SAPI de C.V. ("Mota-Engil Aeropuertos Saltillo") Mexico 32.79 Mota-Engil O&M México, SAPI de C.V. ("Mota-Engil O&M") Mexico 51.00 Operadora Maritima Matamoros SAPI de C.V. ("Operadora Maritima Matamoros") Mexico 51.00 Operadora Tampico Ciudad Victoria, SAPI de C.V. ("Operadora Tampico") Mexico 31.88 Rovella Carranza S.A. - Mota-Engil México S.A.P.I. de C.V. - Unión Transitoria ("Rovella Carranza") Argentina 25.50 Sistemas Electricos Metropolitanos ("Sistemas Electricos Metropolitanos") Mexico 25.50 Terminal Maritima Matamoros, SAPI DE C.V. ("Terminal Maritima Matamoros") Mexico 24.99 Terminales del Istmo Salina Cruz y Coatzacoalcos (“Terminales del Istmo Salina Cruz y Coatzacoalcos”) Mexico 12.97 Vías Y Comunicaciones Cua, SAPI de C.V. ("Vías Y Comunicaciones") Mexico 50.49 Martifer Group Portugal 37.50 As of June 30, 202 6, the “Agrupamentos Complementares de Empresas” (ACE) included in the accompanying consolidated financial statements by the equity method and their percentage of consolidation, were as follows: "Agrupamentos Complementares de Empresas" Percentage of consolidation In activity AVACE NORTE, ACE 36.00 AVEXP NORTE, ACE 36.00 Ecotejo-Serviços Manut. Tejo Atlântico; ACE 50.00 Haçor M - Manutenção do Edifício do Hospital da Ilha Terceira, ACE 45.00 Manvia - Lena Ambiente, ACE 50.00 Metro Santos Sodré ACE 70.00 Metro São Sebastião Alcântara, ACE 70.00 ME Water - Manvia Efacec Exploração Técn. Sistemas, ACE 50.00 Somefer, ACE 36.50 In warranty period Barragem de Foz Tua ACE 33.34 DIEXP - Expropriações do Douro Interior, ACE 37.08 EXPI - Expropriações do Pinhal Interior, ACE 37.08 GACE - Gondomar ACE 24.00 GCVC, ACE (Grupo Construtor de Vila do Conde) 42.86 GLEX - Expropriações da Grande Lisboa, ACE 42.08 Haçor Hospital da Terceira, ACE 77.50 HL - Hospital de Loures, ACE 65.00 LGC - Linha Gondomar, Construtores, ACE 30.00 Mesofer, ACE 36.50 Mota-Engil/Acciona/Edivisa - Obras do Aproveitamento Hidroeléctrico de Alto Tâmega, ACE 42.50 Mota-Engil, Soares da Costa, Monteadriano - Matosinhos, ACE 42.86 Reforço de Potência da Barragem de Venda Nova III, ACE 28.33 Somague, BPC, Mota-Engil, SPIE - Linha Vermelha do Metropolitano em ACE 23.68
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65 MOTA‑ENGIL Driven by Purpose , Built with History JOINTLY CONTROLLED OPERATIONS – CONSORTIUMS As of June 30, 2026, the consortiums included in the accompanying consolidated financial statements in the proportion of the assets, liabilities, expenses and income contractually attributable to the Group, their respective headquarters and percentage of consolidation, were as follows: Designation Headquarter Percentage of consolidation Joint operations - Consortiums Africa BEME VOF ("BEME VOF") Netherlands (Dordrecht) 50.00 Through MEEC África - Netherlands branch 50.00 Latin America Consórcio Conservacion Vial Santa Rosa ("Consórcio Conservacion Vial Santa Rosa") Peru (Lima) 50.00 Through Mota- Engil Peru 50.00 Consórcio Constructor Del Puerto de San Martin ("CCPSM - Consorcio Constructor Del Puerto de San Martin") Peru (Lima) 33.30 Through Mota- Engil Peru 33.30 Consórcio Ibagué-Honda-Cambao-Manizales ("Consórcio Ibague") Colombia (Bogotá) 45.65 Through Mota- Engil Colômbia 45.65 Consorcio MEP-PTP ("Consorcio MEP-PTP") Peru (Lima) 50.10 Through Mota-Engil Peru 50.10 Consórcio Mota-Engil Dominicana SAS/IEMCA ("Consórcio Mota-Engil Dominicana") Dominican Republic (Santo Domingo) 70.00 Through Mota-Engil Dominicana 70.00 Consórcio Mota-Engil Peru HL Paita ("Consórcio Mota-Engil Peru HL Paita") Peru (Lima) 50.00 Through Mota- Engil Peru 50.00 Consórcio Puentes de Loreto ("Consórcio Puentes Loreto") Peru (Lima) 34.00 Through Mota–Engil Engenharia e Construção - Peru branch 20.00 Through Mota- Engil Peru 14.00 Consórcio Vial Acobamba ("Consórcio Vial Acobamba") Peru (Lima) 50.00 Through Mota- Engil Peru 50.00 Consórcio Vial Jaylli ("Consórcio Vial Jaylli") Peru (Lima) 42.00 Through Mota- Engil Peru 42.00 Consórcio Vial Tambillo ("Consórcio Vial Tambillo") Peru (Lima) 50.00 Through Mota- Engil Peru 50.00 Consórcio Vial Vizcachane ("Consórcio Vial Vizcachane") Peru (Lima) 50.00 Through Mota- Engil Peru 50.00 Stracon Translei Joint Venture ("Stracon Translei") Peru (Lima) 50.00 Through Mota- Engil Peru 50.00 Translei Consórcio Cosapi ("Translei Consórcio Cosapi") Peru (Lima) 50.00 Through Mota- Engil Peru 50.00
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66 MOTA‑ENGIL Driven by Purpose , Built with History MANDATORY INFORMATION Part 3
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67 MOTA‑ENGIL Driven by Purpose , Built with History
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68 MOTA‑ENGIL Driven by Purpose , Built with History DECLARATION UNDER THE TERMS OF ARTICLE 29º - J, Nº 1 CAPTION C), OF CVM (MARKET SECURITIES CODE) Under the terms of article 29º - J, n.º 1 caption c) of the Market Securities Code, the members of the Board of Directors declare that, to the best of their knowledge, the information contained in this report and accounts has been prepared according with International Financial Reporting Standards (IFRS), as adopted by the European Union, providing a true and fair view of the assets and liabilities, of the financial position and of the results of Mota-Engil, SGPS, S.A. and the companies included in its consolidation perimeter, and that the management report faithfully expresses the evolution of the business, the performance and the position of Mota-Engil, SGPS, S.A. and the companies included in its consolidation perimeter, and contains a description of the main risks and uncertainties which they face. Porto, August 27, 2026 Carlos António Vasconcelos Mota dos Santos Chairman of the Board of Directors and Chairman of the Executive Committee (Chief Executive Officer) Gonçalo Nuno Gomes de Andrade Moura Martins Non-executive deputy-chairman of the Board of Directors Jingchun Wang Non-executive deputy-chairman of the Board of Directors Manuel António da Fonseca Vasconcelos da Mota Deputy-chairman of the Board of Directors and Member of the Executive Committee (Deputy Chief Executive Officer) Clare Akamanzi Non-executive and independent member of the Board of Directors Francisco Manuel Seixas da Costa Non-executive and independent member of the Board of Directors
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69 MOTA‑ENGIL Driven by Purpose , Built with History Guangsheng Peng Non-executive member of the Board of Directors Helena Sofia Salgado Cerveira Pinto Non-executive and independent member of the Board of Directors Isabel Maria Pereira Aníbal Vaz Non-executive and independent member of the Board of Directors José Carlos Barroso Pereira Pinto Nogueira Member of the Board of Directors and Member of the Executive Committee (Chief Financial Officer) Li Guangming Non-executive member of the Board of Directors Maria Paula Queirós Vasconcelos Mota de Meireles Non-executive member of the Board of Directors Paulo Sacadura Cabral Portas Non-executive and independent member of the Board of Directors Ping Ping Non-executive member of the Board of Directors Xiao Di Member of the Board of Directors and Member of the Executive Committee
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70 MOTA‑ENGIL Driven by Purpose , Built with History INFORMATION REGARDING TRANSACTIONS OVER OWN SHARES, UNDER THE TERMS OF ARTICLE 66 NO. 5 CAPTION D) OF THE COMMERCIAL COMPANIES CODE As of June 30, 2026, Mota -Engil, SGPS, S.A. did not hold any own shares and did not carry out any transactions involving them during the six-month period ending on that date. QUALIFIED HOLDINGS In compliance with the applicable legislation, we hereby disclose the list of the persons with qualified holdings, with the indication of the number of shares held and the corresponding percentage of voting rights, computed under the terms of Article 20 of the Market Securities Code, as of June 30, 2026: Shareholders No. of shares % of shares held % of voting rights Mota Gestão e Participações, SGPS, S.A. (*) 117,999,663 38.46% 38.46% Maria Paula Queirós Vasconcelos Mota de Meireles (**) / (***) 1,444,490 0.47% 0.47% Maria Teresa Queirós Vasconcelos Mota Neves da Costa (***) 856,300 0.28% 0.28% Maria Manuela Queirós Vasconcelos Mota dos Santos (***) 829,530 0.27% 0.27% Manuel António da Fonseca Vasconcelos da Mota (**) / (***) 760,000 0.25% 0.25% Maria Sílvia Fonseca Vasconcelos Mota (***) 521,175 0.17% 0.17% Maria Inês da Fonseca Vasconcelos da Mota Sá (****) 335,000 0.11% 0.11% Maria Luísa da Fonseca Vasconcelos da Mota (****) 330,000 0.11% 0.11% Rosa Maria Eulália Pereira da Fonseca Vasconcelos da Mota (****) 330,000 0.11% 0.11% Carlos António Vasconcelos Mota dos Santos (**) / (***) 170,000 0.06% 0.06% António Maria Vasconcelos Mota de Meireles (***) 76,395 0.02% 0.02% José Manuel Mota Neves da Costa (***) 37,000 0.01% 0.01% Attributable to Mota Gestão e Participações, SGPS, S.A. 123,689,553 40.32% 40.32% Epoch Capital Investments BV (*) 95,100,545 31.00% 31.00% Attributable to China Communications Construction Group 95,100,545 31.00% 31.00% Sub-total I 218,790,098 71.32% 71.32% Other shareholders 87,985,852 28.68% 28.68% Sub-total II 87,985,852 28.68% 28.68% TOTAL 306,775,950 100.00% 100.00% (*) Direct shareholder of the Company (**) Member of the Board of Directors of the Company (***) Member of the Board of Directors of Mota Gestão e Participações, SGPS, S.A. (****) Direct shareholder of Mota Gestão e Participações, SGPS, S.A.
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71 MOTA‑ENGIL Driven by Purpose , Built with History INFORMATION REGARDING TRANSACTIONS PERFORMED BY PERSONS WITH MANAGERIAL RESPONSIBILITIES Disclosure of shares and other securities held by members of the Board of Directors, by persons with managerial responsibilities, by members of other governing bodies, as well as people closely related to them, and disclosure of the transactions performed during the first half of the year. Name Date Holding shares of MOTA-ENGIL, SGPS, SA MGP, SGPS, SA Qt. Price Buy / Sell Inside / Outside market % Qt. % Maria Paula Queirós Vasconcelos Mota de Meireles Opening / closing balance 1,444,490 0.47% 1,388,606 21.72% Maria Teresa Queirós Vasconcelos Mota Neves da Costa Opening / closing balance 856,300 0.28% 1,388,606 21.72% Maria Manuela Queirós Vasconcelos Mota dos Santos Opening / closing balance 829,530 0.27% 1,388,606 21.72% Manuel António da Fonseca Vasconcelos da Mota Opening balance 430,000 0.14% 447,445 7.00% Sharing of the stocks held by Mr. António Manuel Queirós Vasconcelos da Mota 330,000 Outside market 0.11% Closing balance 760,000 0.25% 447,445 7.00% Maria Sílvia Fonseca Vasconcelos Mota Opening balance 191,175 0.06% 447,445 7.00% Sharing of the stocks held by Mr. António Manuel Queirós Vasconcelos da Mota 330,000 Outside market 0.11% Closing balance 521,175 0.17% 447,445 7.00% Maria Inês da Fonseca Vasconcelos da Mota Sá Opening balance 5,000 0.00% 447,445 7.00% Sharing of the stocks held by Mr. António Manuel Queirós Vasconcelos da Mota 330,000 Outside market 0.11% Closing balance 335,000 0.11% 447,445 7.00% Maria Luísa da Fonseca Vasconcelos da Mota Opening balance 0 0.00% 447,445 7.00% Sharing of the stocks held by Mr. António Manuel Queirós Vasconcelos da Mota 330,000 Outside market 0.11% Closing balance 330,000 0.11% 447,445 7.00% Rosa Maria Eulália Pereira da Fonseca Vasconcelos da Mota Opening balance 0 0.00% 0 0.00% Sharing of the stocks held by Mr. António Manuel Queirós Vasconcelos da Mota 330,000 Outside market 0.11% 436,475 6.83% Closing balance 330,000 0.11% 436,475 6.83% Carlos António Vasconcelos Mota dos Santos Opening / closing balance 170,000 0.06% António Maria Vasconcelos Mota de Meireles Opening / closing balance 76,395 0.02% José Manuel Mota Neves da Costa Opening / closing balance 37,000 0.01% Gonçalo Nuno Gomes de Andrade Moura Martins Opening / closing balance 17,808 0.01% António Cândido Lopes Natário Opening / closing balance 10,000 0.00% José Carlos Barroso Pereira Pinto Nogueira Opening / closing balance 6,000 0.00% Rui Jorge Teixeira de Carvalho Pedroto Opening balance 2,000 Inside 0.00% 24/09/2025 -2,000 5.32 Sell market -0.00% Closing balance 0 0.00% Mota Gestão e Participações, SGPS, S.A. Opening / closing balance 117,999,663 38.46% Epoch Capital Investments BV 22/04/2026 to 27/04/2026 Opening balance 99,426,974 Inside 32.41% -4,326,429 4.59 Sell market -1.41% Closing balance 95,100,545 31.00%
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72 MOTA‑ENGIL Driven by Purpose , Built with History The bonds held by the members of the Board of Directors, by the persons with managerial responsibilities, by members of other governing bodies, as well as people closely related to them, as of June 30, 2026 were as follows: Name No. of Bonds Bonds ME 2021/2026 (NV - €) Bonds ME 2022/2027 (NV - €) Bonds ME 2023/2028 (NV - €) Bonds ME 2024/2029 (NV - €) Bonds ME 2025/2030 (NV - €) Bonds ME 2026/2031 (NV - €) Mota Gestão e Participações, SGPS, S.A. 1,849 - - - 1,849 - - Maria Teresa Queirós Vasconcelos Mota Neves da Costa 1,200 - - - - - 1,200 Carlos António Vasconcelos Mota dos Santos 769 - 60 - 134 475 100 José Manuel Mota Neves da Costa 635 - - - 140 20 475 Maria Sílvia Fonseca Vasconcelos Mota 577 119 165 30 160 104 - Maria Paula Queirós Vasconcelos Mota de Meireles 541 - 40 - - 461 40 Manuel António da Fonseca Vasconcelos da Mota 538 109 136 30 160 104 - Maria Inês da Fonseca Vasconcelos da Mota Sá 538 109 136 30 160 104 - Maria Luísa da Fonseca Vasconcelos da Mota 538 109 136 30 160 104 - Rosa Maria Eulália Pereira da Fonseca Vasconcelos da Mota 538 109 136 30 160 104 - António Maria Vasconcelos Mota de Meireles 300 - 100 - - - 200 Maria Manuela Queirós Vasconcelos Mota dos Santos 270 140 10 - 120 - - Gonçalo Nuno Gomes de Andrade Moura Martins 40 - 20 - - - 20 José Carlos Barroso Pereira Pinto Nogueira 15 - 15 - - - - António Cândido Lopes Natário 14 14 - - - - - NV: nominal value
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73 MOTA‑ENGIL Driven by Purpose , Built with History www.youtube.com/motaengilsgp s www.facebook.com/motaengi l linkedin.com/company/mota- engil