Informe semestral en inglés

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Informe semestral en inglés | Phynwire

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Table of contents

I. CONSOLIDATED INCOME STATEMENT – EXPENSE BY FUNCTION ................................ .......... 4

II. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME ................................ ................... 5

III. CONSOLIDATED STATEMENT OF FINANCIAL POSITION ................................ ............................. 6

IV. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY ................................ .............................. 7

V. CONSOLIDATED STATEMENT OF CASH FLOWS ................................ ................................ ............ 9

VI. EXPLANATORY NOTES TO THE CONDENSED INTERIM CONSOLIDATED FINANCIAL

STATEMENTS ................................ ................................ ................................ ................................ ............ 10 1. General information ................................ ................................ ................................ .............................. 10 2. Basis for presentation, estimates made and accounting policies ................................ ............ 11 3. Changes to the Group’s structure ................................ ................................ ................................ ..... 13 4. Events occurred since the end of 2025 ................................ ................................ ............................ 13 5. Revenue ................................ ................................ ................................ ................................ .................... 15 6. Cost of sales and administration and sales expenses ................................ ................................ 16 7. Employee benefits expenses ................................ ................................ ................................ .............. 17 8. Other income and expenses ................................ ................................ ................................ ............... 17 9. Net finance costs ................................ ................................ ................................ ................................ ... 19 10. Segment reporting ................................ ................................ ................................ ................................ . 19 11. Property, plant and equipment, goodwill and other intangible assets ................................ .... 24 11.1. Property, plant and equipment ................................ ................................ ................................ .......... 24 11.2. Property investments ................................ ................................ ................................ .......................... 25 11.3. Goodwill ................................ ................................ ................................ ................................ ................ 25 11.4. Right -of-use ................................ ................................ ................................ ................................ .......... 26 11.5. Other intangible assets ................................ ................................ ................................ ....................... 28 12. Non-current financial assets ................................ ................................ ................................ ............... 28 13. Investments accounted for using the equity method ................................ ................................ ... 29 Joint arrangements ................................ ................................ ................................ ........................... 29 14. Cash and cash equivalents and current financial assets ................................ ............................ 32 15. Inventories ................................ ................................ ................................ ................................ ............... 34 16. Equity ................................ ................................ ................................ ................................ ........................ 34 16.1. Share capital ................................ ................................ ................................ ................................ ........ 34 16.2. Share premium ................................ ................................ ................................ ................................ .... 35 16.3. Own shares ................................ ................................ ................................ ................................ .......... 35 16.4. Cumulative translation difference ................................ ................................ ................................ ...... 35 16.5. Dividends ................................ ................................ ................................ ................................ .............. 36 16.6. Earnings per share ................................ ................................ ................................ .............................. 36 16.7. Non-controlling interests and other changes ................................ ................................ ................... 37 17. Provisions ................................ ................................ ................................ ................................ ................ 38

18. Financial liabilities ................................ ................................ ................................ ................................ . 42 19. Taxation ................................ ................................ ................................ ................................ .................... 46 20. Contingencies ................................ ................................ ................................ ................................ ......... 51 21. Business combinations ................................ ................................ ................................ ........................ 53 21.1. Goodwill added in 2026 ................................ ................................ ................................ ...................... 53 21.2. Goodwill added in 2025 whose valuation is being reviewed in 2026 ................................ .......... 53 21.3. Goodwill added in 2025 and not modified in 2026 ................................ ................................ ......... 53 22. Related parties ................................ ................................ ................................ ................................ ........ 54 23. Average headcount ................................ ................................ ................................ ............................... 57 24. Events after the statement of financial position ................................ ................................ ............ 57 APPENDIX I. – Summary of the main accounting policies 58 Directors’ report 59

I. CONSOLIDATED INCOME STATEMENT – EXPENSE BY FUNCTION

Six month period ended 30 June (In thousands of Euros) Note 2026 2025 Revenue 5 2,594,126 2,466,889 Cost of sales 6, 7 (1,992,947) (1,878,122) Gross profit/loss 601,179 588,767 Other income 8 7,347 22,634 Administration and sales expenses 6, 7 (444,268) (441,901) Other expenses 8 (19,219) (12,595) Equity accounted for using the equity method 13 6,229 (2,009) Operating profit/loss (EBIT) 151,268 154,896 Finance income 9 14,215 13,398 Finance expenses 9 (50,942) (49,994) Net finance costs (36,727) (36,596) Profit/loss before tax 114,541 118,300 Income tax 19 (47,903) (53,824) Profit/loss after tax from ongoing operations 66,638 64,476 Consolidated profit/loss for the period 66,638 64,476

Attributable to:

Owners of the parent company 57,194 54,221 Non-controlling interests 9,444 10,255

Earnings per share from ongoing operations attributable to the owners of the parent company (Euros per share)

- Basic 16 0.11 0.10

- Diluted 16 0.11 0.10

Notes on pages 10 to 57 form an integral part of these condensed interim consolidated financial statements.

II. CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Six month period ended 30 June (In thousands of Euros)

2026 2025

Profit/loss for the period 66,638 64,476 Other comprehensive income:

Items that are not going to be reclassified to profit/loss Changes in the fair value of equity instruments 1,276 25,971

1,276 25,971

Items that are going to be reclassified to profit/loss Translation differences for foreign operations 107,548 (116,684) Total comprehensive income for the period, net of tax 175,462 (26,237)

Attributable to:

- Owners of the parent company 157,298 (25,432)

- Non-controlling interests 18,164 (805)

175,462 (26,237)

Notes on pages 10 to 57 form an integral part of these condensed interim consolidated financial statements.

III. CONSOLIDATED STATEMENT OF FINANCIAL POSITION

(In thousands of Euros) Note 30 June

2026 31

December

2025

ASSETS

Property, plant and equipment 11 728,915 696,249 Right -of-use 11 132,345 126,382 Goodwill 11 725,594 703,388 Other intangible assets 11 404,291 409,726 Property investments 11 57,678 49,368 Investments accounted for using the equity method 13 266,207 260,716 Non-current financial assets 12 222,564 220,084 Deferred tax assets 132,050 120,328 Non-current assets 2,669,644 2,586,241 Inventories 15 83,368 66,639 Clients and other receivables 1,142,222 973,104 Current tax assets 72,994 84,067 Other financial assets 24,935 21,286 Cash and cash equivalents 14 696,344 1,180,348 Current assets 2,019,863 2,325,444 Total assets 4,689,507 4,911,685

EQUITY

Share capital 16 32,702 32,702 Share premium 16 25,472 25,472 Own shares 16 (24,811) (27,282) Translation differences (645,144) (743,972) Retained earnings and other reserves 1,400,619 1,433,624 Equity attributed to holders of equity instruments of the parent company 788,838 720,544 Non-controlling interests 87,556 81,555 Total equity 876,394 802,099

LIABILITIES

Financial liabilities 18 1,593,089 1,429,023 Lease liabilities 11 91,186 88,548 Deferred tax liabilities 90,669 78,157 Provisions 17 165,074 158,237 Other non -current liabilities 36,158 32,851 Non-current liabilities 1,976,176 1,786,816 Suppliers and other payables 955,756 823,668 Current tax liabilities 114,223 131,262 Financial liabilities 18 613,465 1,217,789 Lease liabilities 11 47,671 47,504 Provisions 17 8,291 10,864 Other current liabilities 97,531 91,683 Current liabilities 1,836,937 2,322,770 Total liabilities 3,813,113 4,109,586 Total equity and liabilities 4,689,507 4,911,685 Notes on pages 10 to 57 form an integral part of these condensed interim consolidated financial statements.

IV. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

PERIOD ENDED 30 JUNE 2026

(In thousands of Euros) Equity attributed to holders of equity instruments of the parent company

Non-

controlling

interests

Total equity

Capital

(Note 16) Share

premium

(Note 16) Own shares (Note 16) Translation

differences

(Note 16) Retained

earnings

and other

reserves Total

Balance at 1 January 2026 32,702 25,472 (27,282) (743,972) 1,433,624 720,544 81,555 802,099 Total comprehensive income for the period ended 30 June 2026 — – – 98,828 58,470 157,298 18,164 175,462 Ordinary dividend charged to reserves – – – – (89,984) (89,984) — (89,984) Prosegur Cash, S.A. dividend – – – – – – (11,013) (11,013) Exercise of share incentives to employees – – 2,471 — 746 3,217 — 3,217 Other changes – – – – (2,237) (2,237) (1,150) (3,387) Balance at 30 June 2026 32,702 25,472 (24,811) (645,144) 1,400,619 788,838 87,556 876,394

Notes on pages 10 to 57 form an integral part of these condensed interim consolidated financial statements.

PERIOD ENDED 30 JUNE 2025

(In thousands of Euros) Equity attributed to holders of equity instruments of the parent company

Non-

controlling

interests

Total equity

Capital

(Note 16) Share

premium

(Note 16) Own shares (Note 16) Translation

differences

(Note 16) Retained

earnings

and other

reserves Total

Balance at 1 January 2025 32,702 25,472 (27,882) (662,311) 1,443,033 811,014 87,049 898,063 Total comprehensive income for the period ended 30 June 2025 – – – (105,624) 80,192 (25,432) (805) (26,237) Ordinary dividend charged to reserves – – – – (86,823) (86,823) – (86,823) Prosegur Cash, S.A. dividend – – – – – – (11,679) (11,679) Exercise of share incentives to employees – – 463 – 16 479 – 479 Other changes – – – – (8,161) (8,161) (2,880) (11,041) Balance at 30 June 2025 32,702 25,472 (27,419) (767,935) 1,428,257 691,077 71,685 762,762

Notes on pages 10 to 57 form an integral part of these condensed interim consolidated financial statements.

V. CONSOLIDATED STATEMENT OF CASH FLOWS

Six month period ended 30 June (In thousands of Euros) Note 2026 2025 Cash flows from operating activities Profit/(Loss) of the period 66,638 64,476

Adjustments for:

Depreciation and amortisation 6, 11 127,789 119,608 Other income and expenses 6.8 (1,205) (500) Impairment losses on trade receivables and inventories 8, 16 8,114 1,851 Loss for impairment of non -current assets 8 — 6,984 Investments accounted for using the equity method 13 (6,229) 2,009 Changes in provisions 18 18,921 (9,277) Finance income 9 (14,215) (13,398) Finance expenses 9 52,559 57,635 (Profit)/loss from write offs and sales of fixed assets 11,008 3,361 Income tax 20 47,903 53,824 Changes in working capital, excluding the effect of acquisitions and translation differences Inventories 15 (6,593) (16,998) Clients and other receivables (148,451) (91,344) Suppliers and other payables 20,650 (1,164) Payments of provisions 18 (28,481) (33,773) Other current liabilities 8,652 7,636 Cash generated from operations Interest payments (32,436) (33,844) Income tax paid (48,988) (65,300) Net cash generated from operating activities 75,636 51,786 Cash flows from investing activities Proceeds from the sale of property investments/property, plant and equipment 6,611 — Interest received 4,476 5,302 Investments accounted for using the equity method (1,054) (196) Payments for the purchase of property, plant and equipment 11 (71,340) (48,210) Payments for the purchase of intangible assets 11 (23,105) (33,356) Payments for the purchase of non -controlling interests (2,400) — Payments for the purchase of financial assets 12 (5,950) (3,300) Dividend collection 6,000 7,444 Net cash generated from investing activities (86,762) (72,316) Cash flows from financing activities Payments from the purchase of own equity instruments. 17 — (6,200) Payments from debentures and other negotiable securities 19 (600,000) — Proceeds from bank borrowings and advance funds received from third parties 19 389,983 366,762 Payments from bank borrowings and advance funds received from third parties 19 (224,952) (159,884) Payments from lease liabilities 11 (31,486) (30,385) Payments from other financial liabilities (9,445) (12,231) Paid dividends 17 (4,687) (3,278) Net cash generated from financing activities (480,587) 154,784 Net increase (decrease) in cash and cash equivalents (491,713) 134,254 Cash and cash equivalents at the beginning of the year 1,180,348 700,010 Effect of exchange differences on cash 7,709 (27,553) Cash and equivalents at the end of the year 696,344 806,711

Notes on pages 10 to 57 form an integral part of these condensed interim consolidated financial statements.

VI. EXPLANATORY NOTES TO THE CONDENSED INTERIM CONSOLIDATED

FINANCIAL STATEMENTS

1. General information Prosegur is a business group made up of Prosegur Compañía de Seguridad, S.A. (hereinafter “the Company”) and its subsidiaries (together, Prosegur) which provides private security services in the following countries: Andorra, Argentina, Australia, Austria, Brazil, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Ecuador, El Salvador, Finland, France, Germany, Guatemala, Honduras, Iceland, India, Indonesia, Italy, Luxembourg, Mexico, Netherlands, New Zealand, Nicaragua, Paraguay, Peru, the Philippines, Portugal, Singapore, South Africa, Spain, Sweden, United Kingdom, United States, and Uruguay.

Prosegur is organised into the following segments:

– Security.

– Cash.

– Alarms.

– AVOS (added -value outsourcing services).

Prosegur is controlled by Gubel, S.L., which was incorporated in Madrid, and holds 65.09% of the shares of Prosegur Compañía de Seguridad, S.A., which consolidates Prosegur’s financial statements.

Prosegur Compañía de Seguridad, S.A. is a public limited company whose shares are listed on the Madrid and Barcelona Stock Exchanges and are traded through the Spanish Stock -Exchange Interconnection System (SIBE). The Company was incorporated in Madrid on 14 May 1976 and is entered in the Companies Registry of Madrid. The registered offices of Prosegur Compañía de Seguridad, S.A. are located at Calle Herberto Gut, 12, Madrid.

The corporate purpose is described in Article 2 of its Articles of Association. The main services and activities provided by the Company by means of its subsidiaries are as follows:

– Guarding and protection of premises, goods and individuals.

– The transportation, storage, safekeeping, counting and classification of coins and bank notes, deeds, securities and other items that require special protection due to their economic value or associated risk.

– The installation and maintenance of security equipment, devices and systems.

The individual and consolidated annual accounts of Prosegur Compañía de Seguridad, S.A. for 2025 were approved by the Shareholders General Meeting held on 30 April 2026.

Structure of Prosegur Prosegur Compañía de Seguridad, S.A. is the parent company of a Group made up of subsidiaries, listed in Appendix I of the Notes to the Consolidated Annual Accounts at 31 December 2025 .

Likewise, Prosegur has Joint Arrangements in place (Notes 16, 17 and Appendix II of the Notes to the Consolidated Annual Accounts at 31 December 2025 ).

Prosegur holds interests of less than 20% in the share capital of other entities. It does not exert significant influence over these entities (Note 18 of the Consolidated Annual Accounts at 31 December 2025 ).

Details of the principles applied to prepare the Prosegur Consolidated Annual Accounts and define the consolidation scope are provided in Note 35.2 and Note 2 to the Consolidated Annual Accounts at 31 December 2025 , respectively.

2. Basis for presentation, estimates made and accounting policies These condensed interim consolidated financial statements of Prosegur, for the six -month period ended 30 June 2026 , have been prepared in accordance with IAS 34 “Interim Financial Reporting”.

In accordance with the provisions of IAS 34, interim financial reporting is prepared solely with the intention of updating the content of the latest Consolidated Annual Accounts prepared by Prosegur, emphasising the new activities, events and circumstances that occurred during the six -month period ended 30 June 2026 , and not duplicating the information previously published in the Consolidated Annual Accounts for 2025 .

Therefore, and for a proper understanding of the information included in these condensed interim consolidated financial statements, they should be read together with Prosegur Consolidated Annual Accounts for the year ended 31 December 2025 , which were prepared in accordance with International Financial Reporting Standards, adopted for use in the European Union and approved by the current European Commission Regulations and other applicable financial reporting regulations (IFRS -EU).

Significant changes in accounting policies Except for the new standards effective as of 1 January 2026 , described in Appendix I, the accounting policies applied in these condensed interim consolidated financial statements at 30 June 2026 are consistent with those applied in the preparation of Prosegur Consolidated Annual Accounts at 31 December 2025 , the detail of which is included in Note 35 of said Consolidated Annual Accounts.

Additionally, as indicated in Appendix I, IFRS 18, a standard which will apply from 1 January 2027, introduces, among other changes, three new requirements to improve companies’ reporting of their financial performance and provide investors with a better basis for analysing and comparing companies.

– It improves the comparability of the statement of financial performance by introducing three new categories: operating, investing and financing;

– It provides greater transparency of Management -defined performance measures by introducing new guidelines and breakdowns;

– It provides guidance to provide a more useful grouping of information in the financial statements.

The Prosegur Group is analysing the impact that IFRS 18 will have on its consolidated financial statements from 1 January 2027 and, although the changes will affect the Consolidated Statement of Financial Position and the Consolidated Statement of Cash Flows, the Prosegur Group estimates that the most significant changes on adoption of the Standard will occur in the Consolidated Income Statement, which will include new categories classified as operating, investing and financing results.

The Prosegur Group is mainly assessing the classification of the following items among the different categories of the Income Statement:

– Profits/(losses) of the year, regarding investments accounted for using the equity method;

– Breakdown of the other income and other expenses item and classification among the different categories, if applicable;

– Classification of positive and negative exchange differences among the categories of operating, investing or financing results, depending on their origin;

– Breakdown of the finance expenses item by nature;

– Classification of expenses and income derived from the net monetary position;

– classification of dividend income and rental income from property investments;

Estimates, assumptions and relevant judgements The preparation of the condensed interim consolidated financial statements has required the application of relevant accounting estimates and the making of judgements, estimates and assumptions in the process of application of Prosegur accounting policies and valuation of the assets, liabilities and profit and loss. The estimates are the same as indicated in the Notes to the Consolidated Annual Accounts for 2025 .

Comparative information

For comparative purposes and for each item in the consolidated statement of financial position, in the consolidated income statement, in the consolidated statement of comprehensive income, in the consolidated statement of cash flows, in the consolidated statement of changes in equity and in the notes to the condensed interim consolidated financial statements, in addition to the consolidated figures for the six -month period ended 30 June 2026 , the condensed interim consolidated financial statements show those for the same period of the previous year, except for the consolidated statement of financial position which shows the consolidated figures for the twelve -month period ended 31 December 2025 .

3. Changes to the Group’s structure In Appendix I to the Consolidated Annual Accounts for the year ended 31 December 2025 , relevant information is provided on the Group companies that were consolidated at that date.

The following companies were incorporated during the first half of 2026 :

– In January 2026, Prosegur Logistik Management GmbH was incorporated in Germany.

– In February 202 6, Prosegur Cash Management GmbH was incorporated in Germany.

– In February 202 6, Prosegur Cash GmbH & Co KG was incorporated in Germany.

– In February 202 6, Prosegur Logistik GmbH & Co KG was incorporated in Germany.

– In April 202 6, Panopliafigurada Unipessoal Lda. was incorporated in Portugal.

The following companies were wound up during the first half of 2026:

– In February 2026, Prosegur Gestion des Actifs France SCI was wound up in France.

– In February 2026, Rosegur Holding Corporation SL was wound up in Spain.

– In March 2026, Prosegur Securite was wound up in France.

– In March 2026, Securite Europeenne de L’Espace Industriel SA was wound up in France.

– In March 2026, Force Gardiennage SRL was wound up in France.

– In March 2026, Blindados SRL was wound up in Uruguay.

Furthermore, the following mergers between subsidiaries took place during the first half of 2026:

– In March 2026, the takeover merger of Prosegur Chile SpA by Prosegur Tecnologia Chile SpA was formalised in Chile.

– In June 2026, the takeover merger of Focal Investigation & Security Agency Pte Ltd by Prosegur Singapore Pte LTD was formalised in Singapore.

4. Events occurred since the end of 2025 In addition to what is reflected in Note 3 on the changes to the structure of the Group, the most relevant transactions and events that occurred during the first half of 2026 are detailed below:

Geopolitical uncertainties

Macroeconomic outlook

During the first half of 2026, the global macroeconomic environment has been marked by a significant increase in uncertainty, stemming mainly from the intensification of geopolitical tensions in the Middle East. In particular, the conflict that began in late February is having a significant impact on energy markets, even causing interruptions in maritime traffic through the Strait of Hormuz and generating disruptions in the supply of oil and gas. These tensions are translating into a rebound in energy and other raw material prices, with direct effects on inflation expectations and global financial conditions.

Although actions for the de -escalation of the conflict have been taken during the first six months, central banks maintain a prudent stance due to the persistence of inflationary risks associated with the volatility of energy markets.

Despite this scenario of high uncertainty, global economic activity has shown resilience, supported by factors such as the strength of domestic demand in certain economies and the boost in investment, especially in technology sectors. Nevertheless, the outlook remains dependent on how geopolitical conflicts evolve and their potential impact on market growth and stability, in an environment where the expectation of a progressive normalisation persists if the resolution of the current tensions takes hold.

Despite the macro -economic situation , the Prosegur Group’s results have shown a positive trend during the first six months of 2026, driven by:

– Overall, good performance across all businesses, outlying the US security business;

– Growth of transformation products in the Cash business , reaching more than 35% of its total

sales ;

– Continuous search for alternatives to improve the Group’s financing structure. At 30 June 2026, fixed -rate debt as a proportion of total bank debt is 64% and variable -rate debt is 36% (67% and 33% at 2025 year -end, respectively). Additionally, the average cost of debt as of 30 June 2026 is 3.1% (at 31 December 2025 it was 2.47%).

Lastly, is must be remarked that the Prosegur Group continues to constantly monitor the macroeconomic and business variables that give it the best estimate of the potential associated impacts, which have not been significant to date.

Currency risk

More than two and a half years after the arrival of the new government, Argentina remains in a process of macroeconomic stabilisation. The country has managed to maintain a fiscal surplus and a prudent monetary policy, and progress has been made towards greater exchange rate flexibility.

During the first half of 2026 , the impacts on the interim consolidated financial statements of the Prosegur Group arising mainly from the economic situation in Argentina were as follows:

– Exchange rate changes: The Group’s total sales figure amounted to EUR 2,594,126 thousand in the first six months of 2026 (EUR 2,466,889 thousand in the first six months of 2025). Turnover, translated into euros, generated in countries with a functional currency other than the euro, and therefore exposed to exchange rate fluctuations, amounted to EUR 1,598,042 thousand in the first six months of 2026 (EUR 1,516,020 thousand in the first half of 2025).

– Hyperinflation and appreciation: Hyperinflation reached 16.97% in the first six months of 2026 (15.30% in the same period of 2025), while the appreciation of the Argentine peso against the euro was 0.6% (devaluation of the Argentine peso against the euro of 30.9% in 2025).

Sustainability

Prosegur continued to make progress in its efforts to integrate ESG (environmental, social and governance) criteria – three interrelated elements – into its corporate culture. The actions implemented by Prosegur over recent years in these areas have focused, primarily, on strengthening the environmental responsibility of the Group’s services, creating decent and stable employment, training its workers, the health and safety of its professional teams, respect for human rights, and rigorous compliance with regulations and good governance.

This commitment to sustainability is described in detail in the 2024 -2027 Sustainability Master Plan, which takes into account recent changes to the European regulatory framework and responds to growing expectations regarding the green transition, the creation of a fairer and more inclusive working environment, and the principles of responsible governance.

The heading on Supplies and external services includes the costs for the repair of items of transport, bill-counting equipment, operating subcontracts with third parties and other advisors such as lawyers, auditors and consultants.

The costs for operating leases by right -of-use corresponding to contracts for a period equal to or less than one year and to lease contracts of low value assets for an amount equal to or less than USD 5 thousand are included under the heading on Operating leases. The remaining contracts are included in the heading on Right -of-use (Note 11.4).

7. Employee benefits expenses Details of employee benefits expenses for the six -month periods ended 30 June 2026 and 2025 are

as follows:

Thousands of Euros Period ended 30 June

2026 2025

Wages and salaries 1,314,663 1,228,515 Social Security expenses 301,729 286,514 Other employee benefits expenses 79,557 73,334 Indemnities 35,116 35,417 Total employee benefits expenses 1,731,065 1,623,780 The accrual of the long -term incentive associated with the 2021 -2023 Plan, the 2024 -2025 Plan and the 2026 -2027 Plan for the President, Managing Director and the Management of Prosegur have been included under the heading on Wages and salaries (Note 17). At 30 June 2026, the total impact of long -term incentives on the income statement was a greater net expense of EUR 7,137 thousand (expense of EUR 4,527 thousand in June 2025).

The heading on Indemnities includes the provision for occupational risks (Note 17).

8. Other income and expenses

Other expenses

Details of Other expenses in the income statement for the six -month periods ended 30 June 2026 and 2025 are as follows:

Thousands of Euros Period ended 30 June

2026 2025

Loss/Reversals for impairment of receivables (7,706) (1,556) Loss/Reversals for impairment of non -current assets (Note 11) — (6,984) Net profit/loss on disposal of fixed assets (11,008) (3,361) Other expenses (505) (694) Total other expenses (19,219) (12,595) The section on impairment losses/reversals on non -current assets included the impairment losses on intangible assets during the first six months of 2025 , recorded after checking the recoverable values of intangible assets in relation to their net carrying amount.

Other income

The heading Other income for the first six months of 2026 primarily records the following income:

– Income generated from the rental of property investments located in Argentina (Note 11.2).

Income generated during the first six months of 2026 amounted to EUR 865 thousand.

– Profit arising from the derecognition of previously recognised deferred contingent consideration relating to the business combination carried out in 2021 in Uruguay, whereby the company Nummi S.A. - Findarin S.A. was acquired, and to the business combination carried out in 2022 in Ecuador, whereby the company Representaciones Ordoñez y Negrete S.A. was acquired. The deferred contingent consideration was recognised on the basis of estimated business plans, which included estimated operating results higher than those ultimately achieved. As a result, Prosegur recorded a gain of EUR 1,205 thousand associated with both business combinations.

The heading Other income for the first six months of 2025 primarily recorded the following income:

– Income generated by the resolution of proceedings with the Brazilian Federal Tax Authority regarding Transpev (Note 4), amounting to EUR 16,088 thousand, due to the net effect of:

– A positive impact of BRL 20,277 thousand (EUR 3,142 thousand) from the difference between the reversal of the provision recorded by the Prosegur Group in previous years for BRL 229,950 thousand (EUR 35,717 thousand) and the agreed payment with the Brazilian Federal Tax Authority for BRL 209,723 thousand (EUR 32,576 thousand), of which BRL 126,376 thousand were paid in cash and BRL 83,348 thousand were settled through the offsetting of tax credits (Notes 4 and 17);

– A positive impact from the activation of tax credits generated in recent years and accepted by the Brazilian Federal Tax Authority as a means of payment, amounting to BRL 83,348 thousand (EUR 12,946 thousand), which were recorded under other income as a subsidy since they were activated to pay part of the debt arising from proceedings related to taxes other than Income Tax.

– Income generated from the rental of property investments located in Argentina (Note 11.2).

Income generated during the first six months of 2025 amounted to EUR 919 thousand.

9. Net finance costs Details of net finance costs for the six -month periods ended 30 June 2026 and 2025 are as follows:

Thousands of Euros Period ended 30 June

2026 2025

Borrowing costs (27,756) (25,738) Interest received 5,526 5,669 Net (loss)/profit on foreign currency transactions 1,360 (6,054) Net gains/(losses) on changes in fair value of financial instruments — 285 Finance expenses for the update of lease liabilities (Note 11.4) (4,454) (3,885) Net finance income/(loss) from the net monetary position (7,510) (4,488) Dividend received 7,329 7,444 Other expenses and net finance income (11,222) (9,829) Total net finance costs (36,727) (36,596)

The main change in the financial profit/loss at 30 June 2026 compared to June 2025 is due primarily to the net effect of:

– Increase in interest expenses amounting to EUR 2,018 thousand; this heading includes the coupon up to February 2026 of the bond issued by Prosegur Cash S.A. in 2017 amounting to EUR 600,000 thousand, the coupon of the bond issued by Prosegur in 2022 amounting to EUR 500,000 thousand, and the coupon of the bond issued by Prosegur Cash S.A. in October 2025, as well as interest on syndicated transactions and other financing. The change is mainly due to an increase in financing costs compared to the same period in 2025 (Note 18).

– An increase in losses associated with the exposure to the change in the purchasing power of the Argentine peso included under the heading Net finance expenses/income derived from the net monetary position in the amount of EUR 3,022 thousand. During the first six months of 2026, the application of IAS 29 has revealed net finance expenses derived from the net monetary position amounting to EUR 7,510 thousand (EUR 4,488 thousand in expenses at June 2025).

– A positive impact of EUR 7,414 thousand from net gains/losses on foreign currency transactions, mainly driven by Spain and Brazil.

– Increase in finance expense under the heading Other net finance income and expenses amounting to EUR 1,393 thousand, mainly due to an increase in expenses arising from the monetary adjustment of court deposits associated with ongoing labour claims in Brazil and Argentina (Note 17).

10. Segment reporting The Board of Directors is ultimately responsible for making decisions on Prosegur’s operations and, together with the Audit Committee, for reviewing Prosegur’s internal financial information to assess performance and to allocate resources.

Business is the backbone of the organisation and is made up of the General Business Management Areas which are responsible for the design of security solutions for clients and cover the main business lines: Security, Cash, Alarms, and AVOS (added -value outsourcing services) which correspond therefore to Prosegur’s segments.

– Security: mainly includes the guarding and protection of premises, goods and individuals, and activities related to technological security solutions and, since January 2026, it also includes managed detection and response services; managed security services; cyberintelligence services; red team services; management, risk and compliance; cybersecurity technology integration; and the automation of processes for the early detection of cyberattacks on companies by autonomously managing threat detection, response and protection through the xMDR solution.

– Cash: mainly includes the transportation, storage, safekeeping, counting, and classification of coins and bank notes, deeds, securities, and other objects that require special protection due to their economic value or risk, and exchange and currency service activities (also including international payment services, online foreign currency, travel money home delivery and local cash services).

– Alarms: this includes the installation and maintenance of home alarm systems, as well as the alarm monitoring service by Alarm Reception Centre (ARC).

– AVOS (added -value outsourcing services): includes business process outsourcing services to improve operational management through redesign, automation and digital transformation in financial and insurance companies.

In January 1 2026, and with the aim of offering a unique Hybrid Security value proposition, the Cybersecurity business was integrated into the traditional Security business. The Prosegur Group recognises that physical security, technology and cybersecurity are closely interlinked and mutually dependent. Today’s security and risks require a comprehensive approach, with greater connection between the different types of security, more context and fewer silos. With this integration, the Prosegur Group adds a further layer to its Hybrid Security model, offering capabilities that reinforce one another.

Thus, the Cybersecurity business, which had been managed separately until December 2025, has begun to be managed on an integrated basis within the Security business. Therefore, since 1

January 2026:

– Although the strategic plan presented for 2026 -2027 was drawn up distinguishing between Security and Cybersecurity, it was also presented on a combined basis for strategic decision -

making, and it is the latter that is analysed for decision -making purposes. As disclosed in the Consolidated Annual Accounts at 31 December 2025, the Board of Directors is ultimately responsible for operational decision -making.

– From a management perspective, a global, cross -functional team has been created (including employees who design, develop and market the offering), led by a Security manager, tasked with jointly improving and unifying the marketing strategies of the Security business, as well as applying best practice. This team includes employees who also work in the other two Security solutions, namely technology and guarding;

– As with the technology solution, the director leading the global, cross -functional cybersecurity team reports regularly to the Security segment manager on the progress of cybersecurity and its integration as a complementary solution within that business.

– The variable remuneration of cybersecurity solution employees is calculated using the methods applied in Security (covering all the solutions of the Security business as a whole), that is, giving a very significant weighting within variable remuneration to value creation and the achievement of recurring sales.

– Although the Prosegur Group will continue to make separate cybersecurity commercial offerings on a residual basis, since January 2026 priority has been given to joint marketing with the other Security solutions, thanks to a reorganisation of resources (employees, space, technical equipment, etc.).

Consequently, and in line with the definition of a CGU set out in IAS 36, the integration of Cybersecurity into Security gives rise to a single cash -generating unit, as it is considered the smallest group of assets that generates cash inflows, given that the products of the cybersecurity solution will be designed, developed and marketed jointly, just like the technology and guarding products which, up to 31 December 2025, made up the Security cash -generating unit.

Under the definition set out in IFRS 8.5, the Cybersecurity segment no longer meets the conditions to remain a separate segment, since from January 2026 the Cybersecurity business has begun to generate income and expenses jointly, being designed and marketed together with the Security teams through a global, cross -functional team. Furthermore, since January 2026 the Cybersecurity business has been integrated into the Security business, with a single segment manager taking operational decisions, approving the strategic plan and holding the authority to review and allocate resources and to decide on the running and operation of the cybersecurity solution jointly with the other security services provided.

Finally, in accordance with IFRS 8.12, the Cybersecurity segment has been integrated into the Security segment as they have similar economic characteristics and are similar in each of the following respects: the nature of the products and services, the nature of the production processes, the type or class of clients for their products and services, the methods used to distribute their products or provide their services, and the nature of the regulatory environment.

The corporate functions are supervised by the Global Support Divisions which cover the Financial, Legal, and Human Resources departments, Prosegur Assets Management, Risk Management and CEO’s Office. From the geographical perspective, the following geographical areas are identified:

– Europe, which includes the following countries: Andorra, Austria, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Iceland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden, and United Kingdom.

– ROW, which includes the following countries: Australia, China, India, Indonesia, New Zealand, the Philippines, Singapore, South Africa, United States.

– LatAm, which includes the following countries: Argentina, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Paraguay, Peru, and Uruguay.

The Board of Directors uses operating profit/loss before interest and depreciations and tax to assess segment performance, since this indicator is considered to best reflect the results of the Group’s different activities. Adjusted EBITA is calculated based on EBIT or Operating Profit/Loss and adjusting goodwill impairment losses, depreciation expenses and impairment of client portfolios, trademarks and other intangible assets.

Total assets allocated to segments exclude other current and non -current financial assets, property investments and cash and cash equivalents, as Prosegur manages these jointly.

The total liabilities allocated to segments exclude bank borrowings as Prosegur jointly handles the financing, and they include lease liabilities.

Details of revenue by geographical areas for the six -month periods ended 30 June 2026 and 2025 are as follows:

Europe ROW LatAm Total Thousands of Euros at 30 June 2026 at 30 June 2025 at 30 June 2026 at 30 June 2025 at 30 June 2026 at 30 June 2025 at 30 June 2026 at 30 June

2025

Total Sales 1,030,099 989,315 342,565 302,589 1,221,462 1,174,985 2,594,126 2,466,889 % of total 40% 40% 13% 12% 47% 48% 100% 100% Details of sales and adjusted EBITA by business are as follows:

Total sales 1,000,754 1,005,095 1,399,602 1,302,053 132,855 118,636 60,915 41,105 — – 2,594,126 2,466,889

Adjusted

EBITA 111,390 112,437 44,623 32,831 8,153 2,413 4,195 2,290 (1,294) 20,201 167,067 170,172

Unallocated results comprise the services that PGA provides to all the Group’s businesses, such as management support services, space rental, etc. This heading also includes exceptional costs and income arising during the year that cannot be regarded as results of any of the three businesses as such (Security, Alarms and AVOS – added -value outsourcing services).

A reconciliation of adjusted EBITA allocated to segments with net profit/loss for the year attributable to the owners of the parent company is as follows:

Thousands of Euros at 30 June 2026 at 30 June 2025 Adjusted EBITA allocated to segments 168,361 149,971 Non-allocated adjusted EBITA (1,294) 20,201 Adjusted EBITA for the period 167,067 170,172 Amortisation and depreciation in the year (15,799) (15,276) Net finance costs (36,727) (36,596) Profit/loss before tax 114,541 118,300 Income tax (47,903) (53,824) Profit/loss after tax from ongoing operations 66,638 64,476 Non-controlling interests 9,444 10,255 Profit/loss of the period attributable to the owners of the parent company 57,194 54,221

Details of assets allocated to segments and a reconciliation with total assets at 30 June 2026 and 31 December 2025 are as follows:

Cash Security Alarms AVOS Not allocated to

segments Total

Thousands of Euros at 30

Liabilities allocated to segments 645,958 639,355 585,611 549,221 122,720 128,505 32,873 14,768 219,397 130,925 1,606,559 1,462,774 Other unallocated liabilities – – – – – – – – 2,206,554 2,646,812 2,206,554 2,646,812 Bank borrowings – – – – – – – – 2,206,554 2,646,812 2,206,554 2,646,812 645,958 639,355 585,611 549,221 122,720 128,505 32,873 14,768 2,425,951 2,777,737 3,813,113 4,109,586

11. Property, plant and equipment, goodwill and other intangible assets 11.1. Property, plant and equipment Details of changes in property, plant and equipment for the six -month periods ended 30 June 2026 and 2025 are as follows:

Thousands of Euros Period ended 30 June

2026 2025

Cost

Opening balances 1,622,806 1,791,953 Translation differences 98,576 (104,209) Additions 71,340 48,210 Write offs due to disposals or by other means (33,358) (22,577) Transfer to right -of-use (Note 11.4) (2,642) — Closing balances 1,756,722 1,713,377

Accumulated amortisation

Opening balances (926,557) (1,081,679) Translation differences (62,657) 80,763 Provision for impairment — 42 Write offs due to disposals or by other means 20,635 19,216 Provisions charged against the income statement (59,369) (57,592) Transfer to right -of-use (Note 11.4) 141 — Closing balances (1,027,807) (1,039,250)

Net assets

Opening balances 696,249 710,274 Closing balances 728,915 674,127

During the first half of 2026 , additions in property, plant and equipment came to EUR 71,340 thousand (at 30 June 2025 : EUR 48,210 thousand). These investments correspond mainly to cash automation equipment fitted in clients, conditioning bases and armoured vehicles in Argentina, Brazil, Chile, Colombia, Germany, India, Spain, Paraguay, Peru, the Philippines, Portugal and Uruguay.

Additions in 2025 corresponded mainly to cash automation equipment installed at clients’ premises, conditioning of bases and armoured vehicles in Argentina, Brazil, Chile, Colombia, Spain, Paraguay, Peru and Uruguay.

The increase in additions recorded during the first half of 2026 compared to 2025 is primarily driven by greater investment in cash automation equipment installed at customer locations.

No assets are subject to restrictions on title or pledged as security for particular transactions at 30 June 2026 .

11.2. Property investments Details of changes in property investments for the first six -month period ended 30 June 2026 are as

follows:

Thousands of Euros Period ended 30 June

2026 2025

Cost

Opening balances 63,006 76,886 Translation differences 11,558 (9,159) Closing balances 74,564 67,727

Accumulated amortisation

Opening balances (13,638) (15,106) Provisions charged against the income statement (745) (685) Translation differences (2,503) 1,799 Closing balances (16,886) (13,992)

Net assets

Opening balances 49,368 61,780 Closing balances 57,678 53,735

11.3. Goodwill

Details of changes in goodwill for the six -month period ended 30 June 2026 are as follows:

Thousands of

Euros

2026

Net carrying amount at 31 December 2025 703,388 Translation differences 22,206 Net carrying amount at 30 June 2026 725,594

During the six -month period ended 30 June 2026 there were no additions to the consolidation scope and no additions to or write offs of goodwill.

Calculations relating to business combinations are provisional and may be adjusted for up to a year from the acquisition date.

Prosegur tests goodwill for impairment at the end of each reporting period, or earlier if there are indications of impairment, in accordance with the accounting policy described in Note 35.10 of the Consolidated Annual Accounts at December 2025 .

Details of changes in goodwill for the six -month period ended 30 June 2025 were as follows:

Thousands of

Euros

2025

Opening balances 409,726 456,138 Closing balances 404,291 409,333 During the first half of 2026 , additions in other intangible assets came to EUR 23,105 thousand (at 30 June 2025 : EUR 33,356 thousand).

Additions during the first half of 2026 mainly correspond to additions in computer software.

Additions during the first half of 2025 mainly corresponded to additions in computer software.

Prosegur tests intangible assets for impairment at the end of each reporting period, or earlier if there are indications of impairment. As of 30 June 2026 , there were no additional elements indicating impairment with respect to recognised other intangible assets.

12. Non-current financial assets The composition of the non -current financial assets at 30 June 2026 and 31 December 2025 are as

follows:

Thousands of Euros 30 June 2026 31 December 2025 Equity instruments 193,591 192,596 Deposits and guarantees 7,681 8,510 Other non -current financial assets 21,292 18,978 Total non -current financial assets 222,564 220,084

As described in Note 18 to the Consolidated Annual Accounts for the year ended 31 December 2025, the equity instruments item includes non -controlling financial interests in certain companies in which Prosegur has no management influence. These interests are recorded at fair value. At 30 June 2026, no impairment losses were recognised in respect of these financial interests.

The equity instrument heading mainly includes 49,545,262 Telefónica, S.A. shares. Telefónica, S.A.

shares have been classified in the category of equity instruments at fair value with changes in other comprehensive income, because they are not held for mere trading purposes. As a consequence, only the associated dividends are recognised in profit/loss, and in their sale, the amounts recognised to date in equity will not be reclassified to profit/loss. They have also been classified in Level 1 of the levels of the fair value hierarchy since the valuation is performed by directly using the actual quotation price of the equity instrument, which can be observed and taken from independent sources, and referred to an active market.

At 30 June 2026 , the share in Telefónica, S.A. was valued at EUR 174,399 thousand and represents a 0.87% interest in its share capital (EUR 172,812 thousand at 31 December 2025 ).

Deposits and guarantees were recorded at amortised cost. Items that do not accrue interest explicitly are recorded at their nominal value, provided that the effect of not financially updating the cash flows is not significant.

The item of other non -current financial assets primarily includes the granting of loans to various external investors related to Prosegur’s subsidiaries in Indonesia, the Philippines, and El Salvador, amounting to EUR 8,933 thousand, and the amount receivable from a third party associated with the sale of the net assets of Prosegur EAS USA LLC related to the electronic article surveillance business, for a total amount of EUR 5,351 thousand.

During the first half of 2026 , no significant purchases, sales, issues or settlements of non -current financial assets were made.

13. Investments accounted for using the equity method

Joint arrangements

Prosegur’s main joint arrangements at 30 June 2026 correspond to 50% of Prosegur’s Alarms business in Spain and to companies that operate in Brazil whose main activity is the connection of physical and digital money environments through a fintech company which uses ATMRs and vaults linked to a digital account to anticipate cash deposited in real time. These joint arrangements are structured as separate vehicles and Prosegur has a share of their net assets. Consequently, Prosegur has classified these shareholdings as Joint Ventures.

In addition, the associates at 30 June 2026 are as follows:

– Companies operating in Australia:

– Linfox Armaguard Pty Ltd 35% owned;

– Prosegur Australia Pty Limited, Prosegur Hub Pty Limited, Armaguard Technology Solutions Pty Ltd, Point 2 Point Secure Pty Ltd, wholly owned by Linfox Armaguard

Pty Ltd;

– Integrated Technology Services Pty Ltd 42.9% owned by Linfox Armaguard Pty Ltd

and,

– Armaguard Robotics Pty Ltd wholly owned by Integrated Technology Services Pty Ltd.

The Prosegur Group is partially represented on the Board of Directors of these companies, and is involved in the operational management and financial planning and execution decisions, having significant influence but without the existence of control over them. Therefore, the Prosegur Group has classified these investments as associates. The equity method is applied pursuant to IAS 28 Investments in Associates and Joint Ventures.

Details of changes in the investments in joint ventures accounted for under the equity method for the six-month periods ended 30 June 2026 and 2025 were as follows:

Thousands of Euros 30 June 2026 30 June 2025 Opening balance 260,716 258,928 Additions 1,054 196 Participation in profits/(losses) 6,229 (2,009) Write offs/transfers (2,376) 612 Translation differences 584 (1,027) Closing balance 266,207 256,700 Details of the main figures of investments accounted for under the equity method at the end of 2025 are included in Appendix III of the Consolidated Annual Accounts for the year ended 31 December 2025 .

Associates in Australia With regard to the investments in associates in Australia, Prosegur has reviewed the estimated recoverable amount at 30 June 2026 and concluded that there have been no substantial changes with respect to December 2025; and therefore, by comparison with its carrying amount, it has concluded that there are no additional indications of impairment, nor do the circumstances exist to reverse the impairments recorded.

In Note 16 of the Consolidated Annual Accounts as of 31 December 2025, an estimate was made of the value of investments in Australian associates as of that date.

The assumptions considered by Prosegur’s Management for each of the businesses developed were updated at 30 June 2026, as follows:

• Cash -in-transit and cash management business.

In 2024, working groups were set up with the country’s main financial entities to analyse potential changes to the current operational business model in order to lay the foundations for future operations. The main lines of analysis were to identify initiatives that financial entities could implement in their operations to contribute to additional cost reductions beyond those already foreseen in the synergies associated with the merger, to review the improvements and synergies identified at the time of the 2023 merger between Armaguard Group and Prosegur, and to establish the basis for a new pricing model to ensure the continuity of operations.

At 30 June 2026, the Australian Competition and Consumer Commission (ACCC) is still in the process of reviewing the report prepared by the independent advisor hired to assess the pricing model, as a preliminary step prior to its approval. The Australian Competition and Consumer Commission (ACCC) has requested an update to the report to determine what the impact of the pricing model will be on each of the clients, which is being prepared by the independent advisor and will likely be delivered in August 2026. It is expected that during the second half of 2026 the ACCC will approve the pricing model on an interim basis, from which date the expectation is that the main clients will authorise the application of the model with retroactive effect from 1 July 2026. Additionally, for some clients, the conditions agreed in their current contracts will expire in the second half of 2026, so a renewal period will begin, which is also estimated to follow the lines of the pricing model currently pending approval.

Furthermore, for certain customers, the conditions of their existing contracts, which were agreed with the ACCC as part of the approval of the transaction between Prosegur and Armaguard in September 2023, are due to expire during the second half of 2026.

It is estimated that the final approval of the pricing model by the Australian Competition and Consumer Commission (ACCC) will take place in the first months of 2027.

In estimating the value of the cash -in-transit and cash management business, Prosegur’s Management considered two scenarios in 2025 to which, given the uncertainty described, it assigned a probability of occurrence of 66% for scenario 1 and 33% for scenario 2, used to weight each scenario’s contribution to the estimated fair value associated with this business. The description of the two scenarios and their update at 30 June 2026 is as follows:

– Scenario 1: an agreement is reached to establish a new pricing mechanism that guarantees an estimated minimum profitability from June 2026; because at 30 June 2026 the Australian Competition and Consumer Commission (ACCC) is still reviewing the report on the new independent pricing mechanism, this scenario is updated and it is estimated that an interim agreement is reached in the first months of 202 7. At 30 June 2026, this scenario has been given a 66% probability of occurrence because:

◦ Progress continues to be made towards reaching an agreement to establish an independent pricing mechanism, as the Australian Competition and Consumer Commission (ACCC) is still reviewing the report prepared by the independent adviser and has requested an update on the impact of the pricing model for each client.

◦ No client participating in the definition of the model has withdrawn from the negotiations, and there is good will to reach an agreement;

◦ Additional cost reductions and improvements and synergies required by financial entities are at a very advanced stage.

– Scenario 2: no agreement is reached to establish a new independent pricing mechanism, casting doubt on the sustainable continuity of the business (assigned a 33% probability).

During the first half of 2026, financial institutions provided monthly cash contributions through June 2026, helping to offset the adverse effects of the challenging industry environment and supporting the sustainability of the cash operations business model. As at 30 June 2026, Armaguard held cash and cash equivalents of AUD 62,124 thousand and, in addition, had access to a credit facility of up to AUD 25,000 thousand from an Australian financial institution. These factors help mitigate liquidity risk and support the continued operation of the business pending interim approval of the pricing model. As a result, Prosegur maintains the fair value estimation performed at 31 December 2025 for the cash -

in-transit and cash management business. However, due to the complexity and uncertainty of the various factors influencing this valuation, Prosegur will continue to monitor closely to keep its more accurate estimation of impacts updated.

• Automated Teller Machine (ATM) business At 30 June 2026, the estimates of cash flows and of the securing of new contracts made in December 2025 are being met, so their contribution to the estimated recoverable value of the investment accounted for by the equity method has not changed substantially compared to December 2025.

• ATM Maintenance, Monitoring, and Supply Business (FTS) At 30 June 2026, the estimates of cash flows and of the securing of new contracts made in December 2025 are being met, so their contribution to the estimated recoverable value of the investment accounted for by the equity method has not changed substantially compared to December 2025.

Additions, write offs and other changes Additions in the six -month period ended 30 June 2026 mainly relate to a capitalisation made to the company Latam ATM Solutions S.L.

Additions in the six -month period ended 30 June 2025 mainly relate to a capitalisation made to the company LATAM ATM Solutions S.L.

Prosegur has no significant contingent liability commitments in any of the joint ventures accounted for under the equity method.

14. Cash and cash equivalents and current financial assets Details of the heading Cash and cash equivalents at 30 June 2026 and 31 December 2025 are as

follows:

Thousands of Euros 30 June 2026 31 December 2025 Cash, banks and other cash equivalents 552,438 584,583 Current bank deposits 143,906 595,765

696,344 1,180,348

The effective interest rate on current bank deposits was 4.5% (at 31 December 2025 : 6.55%) and the average term of the deposits held during the first half of 2024 was 15 days (at 31 December 2025 : 23 days).

As of 30 June 2026 , the Cash and cash equivalents heading includes EUR 170,898 thousand, representing advance funds received from third parties that the Cash Group temporarily holds for its collection and payment management business and invoice payment services in Uruguay and Ecuador (EUR 206,529 thousand at 31 December 2025 ). The advance funds received from third parties carry an obligation to return them to other third parties, and a financial liability therefore arises for the same amount, i.e. EUR 170,898 thousand (EUR 206,529 thousand at 31 December 2025 ) (Note 18 on financial liabilities).

Furthermore, the variation in short -term deposits with credit institutions as of June 2026 compared to December 2025 is mainly due to the payment made by Prosegur Cash S.A. in February 2026 in connection with the maturity of its senior unsecured bonds (Note 18).

Current financial assets at 30 June 2026 mainly include:

– Collection rights with a business combination seller from previous years in Brazil in the amount of EUR 18,856 thousand and maturing in the short term (31 December 2025 : EUR 16,694 thousand).

– Short -term and long -term deposits and guarantees and various items, amounting to EUR 4,885 thousand, mainly in Brazil (EUR 3,302 thousand at 31 December 2025 ).

– Granting of a loan for EUR 346 thousand (as of 31 December 2025 : EUR 324 thousand) from Prosegur to the Brazilian company Aeroseg Brasil Desenvolvimento e Operações de Veiculos nao Tripulados LTDA, consolidated using the equity method.

– Granting of a loan for EUR 911 thousand (as of 31 December 2025 : EUR 899 thousand) from Prosegur to the United Arab Emirates company Prosegur Technological Security Solutions LLC, consolidated using the equity method.

At 30 June 2026 , the loans granted during 2026 amounting to EUR 2,346 thousand from Prosegur to the Brazilian company Harapay Holding S.A. consolidated using the equity method were fully impaired.

15. Inventories

Details of inventories at 30 June 2026 and 31 December 2025 are as follows:

Thousands of Euros 30 June 2026 31 December 2025 Works and work in progress 8,614 6,639 Trade inventories, fuel and others 55,257 46,431 Operating material 21,461 19,542 Uniforms 5,059 4,737 Impairment of inventories (7,023) (10,710)

83,368 66,639

No inventories have been pledged as securities for liabilities.

The changes in impairment loss adjustments for the six -month periods ended 30 June 2026 and 30 June 2025 are as follows:

Thousands of Euros 30 June 2026 30 June 2025 Balance at 1 January (10,710) (7,253) Additions (408) (295) Applications and others 1,018 242 Translation differences 3,077 813 Balance at 30 June (7,023) (6,493)

16. Equity

16.1. Share capital Share capital consists of:

Thousands Thousands of Euros

Number of

shares Share capital Share premium Own shares Total

01 January 2025 545,027 32,702 25,472 (27,882) 30,292 31 December 2025 545,027 32,702 25,472 (27,282) 30,892 30 June 2026 545,027 32,702 25,472 (24,811) 33,363 At 30 June 2026 , the share capital of Prosegur Compañía de Seguridad, S.A. totals EUR 32,702 thousand and is represented by 545,026,866 shares with a nominal value of EUR 0.06 each, fully subscribed and paid. These shares are listed on the Madrid and Barcelona Stock Exchanges and traded via the Spanish Stock -Exchange Interconnection System (SIBE).

16.2. Share premium The share premium amounts to EUR 25,472 thousand, is freely distributable and did not change in 2025 or in the six -month period ended 30 June 2026 .

16.3. Own shares Details of changes in own shares for the six -month period ended at 30 June 2026 are as follows:

Number of

shares Thousands of

Euros

Balance at 31 December 2025 12,295,374 27,282 Other awards (1,220,949) (2,471) Balance at 30 June 2026 11,074,425 24,811 At the Shareholders General Meeting held on 27 June 2011, the shareholders authorised the Board of Directors to acquire own shares up to the maximum permitted by law. All or part of these own shares may be granted or transferred to the directors or employees of Prosegur, either directly or as a result of a share option being exercised within remuneration schemes linked to the quoted share price.

During the first six months of 2026, no treasury stock was purchased.

During the first six months of 2025, no treasury stock was purchased.

Delivery of own shares for long term incentives The shares delivered during the first half of 2026 correspond to other remuneration not associated with Long -Term Incentive Plans (Note 17) and other compensation arrangements not associated with Long -Term Incentive Plans .

The shares delivered during the first half of 2025 corresponded to other remuneration not associated with Long -Term Incentive Plans.

16.4. Cumulative translation difference The change in the cumulative translation difference balance at 30 June 2026 , amounting to EUR 98,828 thousand compared with 31 December 2025 , arises mainly from the positive impact of Argentina resulting from the combined effect of the currency parity and the application of IAS 29, and from the appreciation of the Brazilian real.

16.5. Dividends

On 30 April 2026 , the Shareholders General Meeting approved the distribution of a gross dividend of EUR 0.1651 per share, charged to voluntary reserves, which gives a maximum total dividend of EUR 89,984 thousand. This dividend will be distributed to shareholders during the month of December 2026.

On 30 April 2025 , the Shareholders General Meeting approved the distribution of a gross dividend of EUR 0.1593 per share, charged to voluntary reserves, which gave a maximum total dividend of EUR 86,823 thousand. Said dividend was paid to the shareholders on 4 December 2025.

16.6. Earnings per share

• Basic

Basic earnings per share are calculated by dividing the profit of the ongoing operations attributable to the owners of the parent company by the weighted average number of ordinary shares outstanding during the year, excluding own shares acquired by the Company.

Thousands of Euros 30 June 2026 30 June 2025

Year profit attributable to the owners of the parent company 57,194 54,221 Weighted average ordinary shares in circulation 533,291,277 532,549,516 Basic earnings per share 0.11 0.10

• Diluted

Diluted earnings per share are calculated by adjusting the profit for the year attributable to the owners of the parent company and the weighted average number of ordinary shares outstanding for all the inherent diluting effects of potential ordinary shares.

The parent company does not have different classes of partially diluted ordinary shares.

16.7. Non-controlling interests and other changes Prosegur Cash, S.A. is a subsidiary of the Spanish company Prosegur Compañía de Seguridad, S.A., which currently holds 82.37% of the shares (81.45% of its s hares as of 31 December 2025) .

The remaining 17.63% of the shares (18.55% of the shares as of 31 December 2025) are in the hands of non -controlling interests as a result of its first listing on the stock market on 17 March 2017.

Prosegur Cash shares started trading at EUR 2 per share on the Madrid, Barcelona, Valencia and Bilbao Stock Exchanges and they are traded through the Spanish Stock -Exchange Interconnection System (Continuous Market) (SIBE).

Furthermore, Non -controlling interests include the equity corresponding to the non -controlling interests in the Indian companies SIS Cash Services Pvt. Ltd. Co., SIS Prosegur Holdings Private Limited and SIS Prosegur Cash Logisitics Private Limited. As a result of the amendment of the shareholders’ agreement on 1 April 2024, the aforementioned companies started to be fully consolidated and therefore 51% of the net assets of the aforementioned Indian companies are included under Non -controlling interests in the consolidated statement of changes in equity, which amounted to EUR 44,616 thousand at 30 June 2026 (EUR 43,953 thousand at 31 December 2025 ).

The “other changes” item in the statement of changes in equity at 30 June 2025 included the negative impact associated with the purchase and other awards of own shares by Prosegur Cash, S.A. amounting to EUR 4,721 thousand under Retained earnings and other reserves and EUR 1,075 thousand under Non -controlling interests.

Purchase of own shares Prosegur Cash, S.A.

On 18 December 2024 the Board of Directors of Prosegur Cash decided to implement an own share buyback programme.

The programme was put into effect under the provisions of Regulation (EU) no. 596/2014 on market abuse and the Commission Delegated Regulation 2016/1052, making use of the authorisation granted by the Shareholders General Meeting held on 2 June 2021 for the purchase of own shares, for the purpose of redeeming them pursuant to a share capital reduction resolution which will be submitted for the approval of the Shareholders General Meeting.

The programme had the following features:

- Maximum amount allocated to the programme: EUR 8,000 thousand.

- Maximum number of shares that can be acquired: up to 14,849,135 shares representing approximately 1% of the Company’s share capital.

- Maximum price per share: shares were purchased in compliance with the price and volume limits established in the Regulations. In particular, the Company could not buy shares at a price higher than the highest of the following: (i) the price of the last independent trade; or (ii) that corresponding to the highest current independent bid on the trading venues where the purchase is carried out.

- Maximum volume per trading session: in so far as volume is concerned, the Company could not purchase more than 25% of the average daily volume of the shares in any one day on the trading venues on which the purchase was carried out.

- Duration: the programme had a maximum duration of one year. Notwithstanding the above, the Company reserved the right to conclude the programme if, prior to the end of said maximum term of one year, it had acquired the maximum number of shares authorised by the Board of Directors, if it had reached the maximum monetary amount of the programme or if any other circumstance arose that made this advisable.

In accordance with the terms and conditions of the programme, the maximum duration expired on 19 December 2025 and the programme is therefore terminated. Prosegur Cash, from the start of the programme until its completion on 19 December 2025, acquired a total of 11,687,000 shares (accounting for approximately 0.79% of the Company’s share capital) under the programme.

In accordance with the objectives of the programme, on 10 February 2026, the deed of capital reduction of Prosegur Cash, S.A. was registered at the Companies Registry of Madrid, regarding the capital reduction through the redemption of 11,678,000 own shares of the Company, equivalent to EUR 233,560, so that the share capital of this company resulting from the reduction through the redemption of said shares is set at EUR 29,464,710, corresponding to 1,473,235,487 shares with a nominal value of two euro cents each.

At 30 June 2026 , the treasury stock held by Prosegur Cash, S.A. is composed of 9,994,327 shares.

At 30 June 2025 , the treasury stock held by Prosegur Cash, S.A. was composed of 19,912,102 shares.

17. Provisions

Details of the balance and changes under this heading for the six -month period ended 30 June 2026 are as follows:

Thousands of Euros Occupatio nal risks Legal

risks Employee

benefits Tax risks Other risks Total Balance at 1 January 2026 50,220 21,278 24,434 56,453 16,716 169,101 Provisions charged against the income statement 7,595 2,006 — 2,771 11,403 23,775 Reversals credited to the income statement (1,204) (696) — (214) (2,740) (4,854) Applications (9,385) (1,695) — (1,566) (15,835) (28,481) Financial effect of discounting 2,961 381 — 744 136 4,222 Provisions and reversals charged to Equity – – – – 2,146 2,146 Translation differences 3,160 543 1,258 2,287 208 7,456 Balance at 30 June 2026 53,347 21,817 25,692 60,475 12,034 173,365

Non-current 2026 53,347 21,817 25,692 60,475 3,743 165,074 Current 2026 — – – – 8,291 8,291

a) Occupational risks The provisions for occupational risks, which amount to EUR 53,347 thousand (at 31 December 2025 :

EUR 50,220 thousand), are calculated individually based on the estimated probability of success or failure. In addition, an internal review is carried out of the probabilities of reaching agreements in each of the cases, depending on the past experience of Prosegur, in order to arrive at the final provision to be recorded.

The provision for occupational risks is composed mainly of labour legal cases in Brazil and Argentina.

In the remaining countries, they correspond to provisions for individually insignificant amounts.

In the case of Brazil, claims made by former employees and employees of Prosegur are included.

The characteristics of labour legislation in that country and the regulatory requirements of the business activities result in such processes becoming drawn out, leading to a provision in 2026 of EUR 27,815 thousand (31 December 2025 : EUR 27,574 thousand).

In the case of Argentina, claims made by former employees and employees of Prosegur amounting to EUR 9,329 thousand (EUR 8,047 thousand at 31 December 2025 ) are also included.

Provisions charged to and reversals credited to the income statement are included under Other expenses in cost of sales (Note 6), and the monetary adjustments associated to said provision are included under other finance expenses (Note 9).

b) Legal risks The provisions for legal risks, which amount to EUR 21,817 thousand (at 31 December 2025 : EUR 21,278 thousand), correspond mainly to civil claims which are analysed on a case -by-case basis.

The settlement of these provisions is highly probable, but both the value of the final settlement as well as the moment are uncertain and depend upon the outcome of the processes under way. Except in the case of Chile, there are no individually significant legal risks.

The provision for legal risks is composed mainly of legal cases in Brazil and Chile. In the remaining countries, they correspond to provisions for individually insignificant amounts.

In the case of Brazil, the provisioned amount corresponds to irrelevant individual amounts, totalling EUR 5,860 thousand (31 December 2025 : EUR 5,147 thousand).

Regarding Chile, in 2018 the Chilean National Economic Prosecutor (FNE) began an investigation into potential anti -competitive practices due to agreed actions and the exchange of sensitive commercial information between competitors between 2017 and 2018. On 7 October 2021, the FNE filed a request with the Chilean Court for Competition Defence (TDLC) for sanctions, including a fine of approximately EUR 22,000 thousand on a subsidiary of the Prosegur Group in Chile (as maximum penalty). The Prosegur Group filed its defence before the TDLC on 22 November 2022 and, at the date of preparation of these condensed interim consolidated financial statements, the legal proceedings are still in progress, the evidentiary phase of the case having been ordered on 18 March 2024, with the proceedings pending the conduct of this phase and the subsequent ruling by the TDLC.

As a result of the formal requirement received on 7 October 2021, the Prosegur Group reviewed the arguments that previously led it to classify the risk as possible and in 2021 it recorded the provisions that it deemed necessary to make for hedging the likely risk of sanctions being imposed, as identified by our specialist advisors. As of 30 June 2026, the recorded amount associated with this risk in provisions for legal risks amounts to EUR 10,012 thousand (31 December 2025: EUR 9,969 thousand) (Note 20).

c) Employee benefits As indicated in Note 5.2 of the Consolidated Annual Accounts for the year ended 31 December 2025 , Prosegur maintains defined benefit schemes in Germany, Brazil, Honduras, Nicaragua, El Salvador, Ecuador, India and Mexico. The actuarial valuation, carried out by qualified actuaries, of the value of the benefits to which the Company is committed is updated every year. The last update occurred at the end of 2025 applicable to the current period.

The defined benefit schemes of Germany, India and Ecuador consist of Pension and retirement schemes, while the defined benefit scheme for Mexico consists of a seniority scheme.

Prosegur has a defined benefit scheme comprising post -employment healthcare offered to employees in Brazil compliant with local legislation (Act 9656).

In Honduras, Nicaragua and El Salvador, Prosegur has statutory defined benefit schemes obligations arising from the termination of employment contracts by dismissal or by mutual agreement.

d) Tax risks The provisions for tax risks amount to EUR 60,475 thousand (31 December 2025 : EUR 56,453 thousand) and mainly refer to tax risks in Brazil and Spain amounting to EUR 46,436 thousand (31 December 2025 : EUR 43,500 thousand). In this regard, during the 2026 financial year, provisions were made against results for EUR 1,584 thousand, reversals for EUR 196 thousand and applications for EUR 859 thousand. In all other countries, the provisions relate to amounts which are individually insignificant.

The most representative risks arise as a result of the disparity in criteria between Prosegur and Tax Administration (Note 19).

Tax risks associated with Brazil primarily stem from claims related to direct and indirect taxes, resulting from tax inspections and differences in interpretation with the tax authorities, including, among other things, aspects related to the application of certain tax incentives.

In Spain, the main tax risks are related to the deductibility of withholdings made abroad for the purpose of avoiding double taxation, in addition to other individually insignificant tax items of a different nature.

Prosegur uses “the most likely outcome” as the valuation basis for evaluating uncertain tax positions.

The significant tax risks are assessed based on opinions and studies provided by external advisors, taking into account the most recent resolutions and jurisprudence related to the subject in question.

Internal analyses are also prepared based on similar cases that have occurred in the past in Prosegur or in other entities.

At each close, a detailed analysis of each of the tax contingencies is made. This analysis refers to quantification, qualification and the level of provision associated with the risk. An annual letter with the respective analysis and assessment by an independent expert is used to determine these parameters in the most significant risks. On the basis of this, the level of provision is adjusted.

Provisions charged to and reversals credited to the income statement are included under Other expenses and other income in Note 6 and 8.

e) Other risks The provisions for other risks, which amount to EUR 12,034 thousand (at 31 December 2025 : EUR 16,716 thousand), includes various items.

The settlement of these provisions is probable, but both the value of the final settlement as well as the moment are uncertain and depend upon the outcome of the processes under way.

We list the most significant ones below: The remainder relate to risks of individually insignificant

amounts:

Accruals with personnel At 30 June 2026 , the amount recorded for this item amounted to EUR 8,282 thousand (31 December 2025 : EUR 14,482 thousand).

These provisions include the accrued incentive in the 2024 -2025 Plan, the 2026 -2027 Plan and the Long -Term Strategic Incentive Retention Plan for the Executive President, Managing Director and Management of the Prosegur Group. The third instalment of the 2021 -2023 Plan was fully paid on April 2026. Consequently, no provision related to his Plan is registered as of June 2026.

During the period, a provision was charged to the income statement for EUR 9,559 thousand as well as a reversal amounting to EUR 2,422 thousand (30 June 2025 : a provision of EUR 5,657 thousand and a reversal of EUR 1,155 thousand). Expenses are included under the heading on Wages and salaries in Note 6.

During the first half of 2026 , a total amount of EUR 15,835 thousand associated with the final payment of the 2021 -2023 Plan and the first payment of the 2024 -2025 Plan was paid. This amount includes the delivery of 921,791 shares to certain employee beneficiaries of the 2024 -2025 Plan.

During the first half of 2025 , a total amount of EUR 3,512 thousand associated with the first payment of the 2021 -2023 Plan was paid.

As detailed in Note 36.18 of the Consolidated Annual Accounts for the year ended 31 December 2025, the 2021 -2023 Plan was generally linked to the creation of value during the 2021 -2023 period and envisaged the payment of cash incentives, calculated for certain beneficiaries based on the share price. In the vast majority of cases, the Plan measured target achievement from 1 January 2021 until 31 December 2023 and length of service from 1 January 2021 until 31 May 2026.

The 2021 -2023 Plan was generally linked to value creation during the 2021 -2023 period and provided for the payment of cash incentives, which, for certain beneficiaries, were calculated based on the Company's share price performance. The measurement period for the Plan covered, in most cases, the period from 1 January 2021 to 31 December 2023, while the service period extends from 1 January 2021 to 30 April 2026.

The 2024 -2025 Plan is generally linked to the creation of value in the 2024 -2025 period and envisages the payment of cash incentives, calculated for certain beneficiaries based on the share price. In the vast majority of cases, the Plan measures target achievement from 1 January 2024 until 31 December 2025 and length of service from 1 January 2024 until 31 May 2027.

The 2026 -2027 Plan is generally linked to the creation of value in the 2026 -2027 period and envisages the payment of cash incentives, calculated for certain beneficiaries based on the share price. In the vast majority of cases, the Plan measures target achievement from 1 January 2026 until 31 December 2027 and length of service from 1 January 2026 until 31 May 2029.

In both plans, for the purpose of determining the value in cash of each share to which the beneficiary is entitled, the average quotation price of the Prosegur shares on the Stock Exchange will be taken as reference during the last fifteen trading sessions of the month prior to the one in which the shares are awarded.

Quantification of the total incentive will depend on the degree of achievement of the targets established in line with the strategic plan.

18. Financial liabilities Details of the balances of this heading under the consolidated statement of financial position at 30 June 2026 and 31 December 2025 are as follows:

Thousands of Euros 30 June 2026 31 December 2025 Non-current Current Non-current Current Debentures and other negotiable securities 780,722 196,715 793,222 771,475 Bank loans 759,931 208,885 587,284 155,668 Credit accounts – 5,454 — 42,932 Advance funds received from third parties – 170,898 — 206,529 Other payables 52,436 31,513 48,517 41,185 1,593,089 613,465 1,429,023 1,217,789 The most significant items that make up the balance at 31 December 2025 are detailed in Note 24 of the Consolidated Annual Accounts for the year ended on that date.

During the six -month period ended 30 June 2026 , there has been no default or non -compliance with any agreement regarding the loans and credit facilities granted to Prosegur.

Syndicated credit facility (Spain) Syndicated credit facility of EUR 200,000 thousand On 14 February 2025, Prosegur renewed its syndicated credit financing facility, which entailed the cancellation of the financing maturing on 7 February 2026 and the formalisation of a new syndicated credit financing facility, for an amount of EUR 200,000 thousand, with the same limits, similar clauses and extending the maturity for a further five years until February 2030, with the possibility of extending it for a further two years at the issuer’s discretion. On 13 January 2026, the Prosegur Group extended the maturity by one additional year, so the new maturity is set for 14 February 2031.

At 30 June 2026 , the drawn down balance of this credit facility amounts to USD 40,000 thousand (EUR 35,106 thousand) (at 31 December 2025 there was no drawn down balance of this credit facility).

The interest rate of the drawdowns at 30 June 2026 under the syndicated credit facility is equal to SOFR plus an adjustable spread based on the Company’s rating.

Syndicated credit facility of EUR 300,000 thousand On 14 February 2025, Prosegur Cash S.A. renewed its syndicated credit facility, which entailed the cancellation of the financing maturing on 7 February 2026 and the formalisation of a new syndicated credit financing facility, for an amount of EUR 300,000 thousand, with the same limits, similar clauses and extending the maturity for a further five years until February 2030, with the possibility of extending it for a further two years at the issuer’s discretion. On 13 January 2026, the Prosegur Group has extended the maturity by one additional year, so the new maturity is set for 14 February 2031. As of 30 June 2026, there is no drawn down balance of this credit facility (as of 31 December 2025 there was no drawn down balance of this credit facility).

The interest rate of the drawdowns under the syndicated credit facility is equal to Euribor plus an adjustable spread based on the Company’s rating.

At 31 December 2025, the Prosegur Group and Prosegur Cash complied with the covenants related to these syndicated financial transactions.

Debentures and other negotiable securities On 6 April 2022 an issue of uncovered bonds with a nominal value of EUR 500,000 thousand, maturing on 6 April 2029, was made. The bonds are traded on the secondary market, on the Irish Stock Exchange. They accrue an annual coupon of 2.50% payable at the end of each year.

On 9 October 2025, Prosegur, through its subsidiary Prosegur Cash, S.A., made an issue of uncovered bonds with a nominal value of EUR 300,000 thousand, maturing on 9 October 2030. The bonds were admitted to trading on the Vienna MTF, a multilateral trading facility managed by Wiener Börse AG, and bear fixed annual interest of 3.38%. The proceeds of the Issue have been used for general corporate purposes, including providing Prosegur Cash with financial flexibility as part of its corporate financing strategy. The formalisation of this Issue is part of the corporate financing process launched with the aim of guaranteeing the continuity and development of the different lines of business of the Cash Group and as a complement to the traditional financing channels that the Cash Group has been using in recent years, in order to continue diversifying its sources of financing.

On 4 February 2026, Prosegur, through its subsidiary Prosegur Cash, S.A., cancelled and repaid uncovered bonds for a principal amount of EUR 600,000 thousand, which matured on that date. The bonds traded in the secondary market, in the Irish Stock Exchange, and accrued an annual coupon of 1.38%, payable at the end of each year.

Loan in Peru On 2 June 2021, Prosegur, via its subsidiary in Peru Compañía de Seguridad Prosegur, S.A., arranged a credit financing facility for PEN 300,000 thousand (equivalent at 30 June 2025 to: EUR 72,022 thousand) with maturity at five years. In June 2026, the loan was cancelled, so there is no outstanding amount at that date. At 31 December 2025 , the drawn down capital amounted to PEN 30,000 thousand (at 31 December 2025 equivalent to EUR 7,596 thousand).

Loans with the European Investment Bank (EIB) On 27 October 2021, Prosegur Compañía de Seguridad contracted a financing operation with the European Investment Bank (EIB) with the aim of promoting investment in innovation, digital transformation and sustainability. The financing amounts to EUR 50,000 thousand with a term of 6 years. At 30 June 2026 , the balance drawn down amounts to EUR 50,000 thousand (at 31 December 2025 : EUR 50,000 thousand).

In addition, on 2 March 2026, the European Investment Bank (EIB) and Prosegur Compañía de Seguridad signed an additional loan of EUR 60,000 thousand with a term of 6 years to finance the company’s R&D&I activities and digital strategy. The loan will support Prosegur’s investments in innovation applied to security solutions in the physical, digital and hybrid spheres. The EIB will finance investments in advanced cybersecurity technologies, AI, intelligent security centres (iSOC) and software -as-a-service (SaaS) solutions, among others. The investments will be made primarily in the company’s dedicated R&D&I facilities in Spain. At 30 June 2026 , the balance drawn down amounts to EUR 60,000 thousand.

Loans and credit facilities in Spain On 30 May 2024, 25 June 2024 and 31 December 2024, the Prosegur Group, through Prosegur Cash, contracted three loans of EUR 30,000, EUR 75,000 and EUR 11,000 thousand, respectively, in Spain, with maturities ranging from three to four years. The loans bear interest at market rates.

Additionally, in December 2024, the Prosegur Group, through Prosegur Cash, formalised two loans in Spain for amounts of EUR 20,000 and EUR 15,000 thousand, with maturities of three and four years, respectively.

On 29 November 2024 Prosegur contracted a loan in Spain for an amount of EUR 175,000 thousand, maturing in three years. The loan bears interest at market rates.

During 2025, the Prosegur Group through Prosegur Cash, formalised 10 loans and two credit facilities, accruing market interest rates, with the following characteristics:

– Loan of EUR 18,000 thousand with a three -year maturity;

– Loan of EUR 20,000 thousand with a four -year maturity;

– Loan of EUR 50,000 thousand with a three -year maturity;

– Loan of EUR 25,000 thousand with a three -year maturity;

– Loan of EUR 75,000 thousand with a four -year maturity;

– Loans of EUR 30,000 thousand with a four -year maturity;

– Loans of EUR 25,000 thousand with a three -year maturity;

– Loan of EUR 40,000 thousand with a three -year maturity;

– Credit facility with a limit of EUR 80,000 thousand with a two -year maturity, extendible by one additional year. At 30 June 2026, no amount of this credit facility has been drawn down.

– Credit facility with a limit of EUR 40,000 thousand with maturity in two years, and extendable for two additional years; as of 30 June 2026, the drawn balance amounts to EUR 809 thousand.

During 2026, the Prosegur Group contracted the following significant loans:

– Loan of EUR 40,000 thousand with a four -year maturity. The loan bears interest at market rates.

– Loan of EUR 40,000 thousand with a three -year maturity. The loan bears interest at market rates.

– Loan of EUR 15,000 thousand with a three -year maturity. The loan bears interest at market rates.

Promissory note issuance programmes In June 2026, the Prosegur Group formalised a promissory note programme called the Prosegur Cash 2026 AIAF Promissory Note Programme, for a maximum amount of up to EUR four hundred million at any given moment.

The promissory notes have a unit face value of Euro 100 thousand and have maturities of a minimum of three business days and a maximum of three hundred and sixty -four calendar days.

The formalisation of this programme has been carried out as a complement to the traditional financing channels that the Group has been using in recent years, in order to diversify its sources of financing.

The issuances made during the first six months of 2026 that have not yet matured have the following

characteristics:

– EUR 12,800 thousand issued on 26 September 2025, with settlement on 2 October 2025 and maturing on 30 September 2026, with an interest rate of 2.54%.

– EUR 9,000 thousand issued on 30 October 2025, with settlement on 4 November 2025 and maturing on 3 July 2026, with an interest rate of 2.45%;

– EUR 20,000 thousand issued on 13 November 2025, with settlement on 19 November 2025 and maturing on 18 November 2026, with an interest rate of 2.55%;

– EUR 20,000 thousand issued on 9 January 2026, with settlement on 14 January 2026 and maturing on 3 July 2026, with an interest rate of 2.35%;

– EUR 25,000 thousand issued on 16 January 2026, with settlement on 21 January 2026 and maturing on 18 December 2026, with an interest rate of 2.53%;

– EUR 25,000 thousand issued on 16 January 2026, with settlement on 21 January 2026 and maturing on 19 January 2027, with an interest rate of 2.57%;

– EUR 8,000 thousand issued on 27 February 2026, with settlement on 5 March 2026 and maturing on 30 September 2026, with an interest rate of 2.39%;

– EUR 8,100 thousand issued on 27 February 2026, with settlement on 5 March 2026 and maturing on 23 September 2026, with an interest rate of 2.41%;

– EUR 11,000 thousand issued on 20 March 2026, with settlement on 26 March 2026 and maturing on 18 February 2027, with an interest rate of 2.77%;

– EUR 12,600 thousand issued on 28 April 2026, with settlement on 4 May 2026 and maturing on 23 October 2026, with an interest rate of 2.69%;

– EUR 10,800 thousand issued on 28 April 2026, with settlement on 4 May 2026 and maturing on 18 February 2027, with an interest rate of 2.91%;

– EUR 4,400 thousand issued on 29 May 2026, with settlement on 4 June 2026 and maturing on 18 November 2026, with an interest rate of 2.77%;

– EUR 6,100 thousand issued on 29 May 2026, with settlement on 4 June 2026 and maturing on 16 March 2027, with an interest rate of 2.93%;

In June 2025, the Prosegur Group formalised a promissory note programme called the Prosegur Cash 2025 AIAF Promissory Note Programme, for a maximum amount of up to EUR four hundred million at any given moment.

Those promissory notes had a unit face value of EUR 100 thousand and had maturities of a minimum of three business days and a maximum of three hundred and sixty -four calendar days.

The formalisation of this programme was carried out as a complement to the traditional financing channels that the Group has been using in recent years, in order to diversify its sources of financing.

At 30 June 2026, the carrying amount of debt from the promissory note issue programmes amounts to EUR 170,494 thousand (at December 2025 , debt from the promissory note programmes amounted to EUR 149,600 thousand).

Payables for funds received in advance from third parties As of 30 June 2026, the Current financial liabilities heading includes EUR 170,898 thousand (at 31 December 2025: EUR 206,529 thousand) on a transitional basis, corresponding to third -party funds received by the Prosegur Group in the collection and payment management business and invoice payment services in Uruguay and Ecuador (Note 14).

Other payables

The most significant items that make up the balance at 31 December 2025 are detailed in Note 24 of the Consolidated Annual Accounts for the year ended on that date.

Other payables mainly relate to pending payments of business combinations.

19. Taxation

The tax expense for corporate income tax for the six -month period ended 30 June 2026 is calculated based on the best estimate of the effective tax rate that the Group expects for the annual period and the recoverability of recognised deferred tax assets. The amounts calculated for the tax expense, in this interim accounting period, may ne ed adjustments in subsequent periods provided that the estimates of the effective annual rate have changed by then.

Thousands of Euros Period ended 30 June

2026 2025

Current tax 47,113 41,394 Deferred tax 790 12,430 Total 47,903 53,824

Thousands of Euros Period ended 30 June

2026 2025

Expense from income tax 47,903 53,824 Profit/loss before tax 114,541 118,300 Effective tax rate 41.82 % 45.50 %

The effective tax rate was 41.82% in the first half of 2026 , compared to 45.50% in the same period the previous year, a decrease of 3.68 percentage points. This decrease is mainly due to the improvement in the results obtained in certain countries that allowed to compensate previous non-

recorded tax losses .

Prosegur’s tax audits and litigation in Spain Audit of corporate income tax of the financial years 2011 to 2014 On 6 June 2018, the Technical Office of the Spanish Tax Administration issued a Resolution for rectifying the settlement proposal contained in the record of non -acceptance for the 2011 -2014 period for corporate income tax, establishing the tax debt at EUR 1,344 thousand, of which EUR 1,195 thousand correspond to principal and EUR 159 thousand to late -payment interest. The Company lodged a claim against that Resolution with the Central Administrative Economic Court, which was dismissed on 13 October 2020. On 10 December 2020, the Company filed a contentious -

administrative appeal before the National Court, which is pending resolution.

Audit of corporate income tax of the financial years 2015 to 2018 On 10 July 2020, the general inspection procedure was opened for the companies Prosegur Servicios de Efectivo de España, S.A., Juncadella Prosegur Internacional, S.A., Prosegur Global CIT, S.A., Prosegur Compañía de Seguridad, S.A. and Prosegur Servicios Integrales de Seguridad, S.A.

for the years 2015 to 2018 for corporate income tax.

Acts of disconformity were signed on 11 May 2022 by the company Prosegur Compañía de Seguridad, S.A., as it is the parent company of the consolidation group. After a first phase of allegations, the company was notified of settlement agreements on 4 October 2022. The amount of the first settlement agreement, relative to transfer pricing, amounted to EUR 6,221 thousand (tax liability of EUR 5,527 thousand, late -payment interests of EUR 694 thousand). The amount of the second settlement agreement, relating mainly to the deductibility of withholdings made abroad for double taxation avoidance purposes and the quantification of deductions for technological innovation, was EUR 6,450 thousand (tax liability EUR 5,606 thousand, late -payment interest EUR 843 thousand).

Both settlement agreements were the subject of an administrative appeal by means of the lodging of an Economic Administrative Appeal before the Central Administrative Economic Court.

With regard to the first appeal, relating to transfer pricing, on 23 April 2024 Prosegur requested the initiation of a mutual agreement procedure before the National International Tax Office with the aim of eliminating the double taxation arising from the adjustment made by the inspection body. On 10 June 2024, the same National International Tax Office, as the competent authority in Spain, adopted a unilateral agreement to eliminate double taxation by adjusting to the tax bases that had been corrected. In this way, the Group also manages to eliminate the tax impact of the correction previously made by the tax inspection. By virtue of the foregoing, on 3 July 2024, Prosegur proceeded to waive the Economic -Administrative Appeal it had filed with the Central Administrative Economic Court, thereby terminating the procedure and the contingency.

The second appeal was dismissed by the Central Administrative Economic Court itself in a decision handed down on 24 September 2025.

Subsequently, on 26 November 2025, the Company proceeded to file a contentious -administrative appeal before the Contentious -Administrative Chamber of the National Court, which is pending resolution.

The Group maintains a provision for the amount subject to the appeal, in anticipation of a possible unfavourable ruling.

Audit of corporate income tax of the financial years 2019 to 2022 On 11 May 2023, notification was received of the opening of a partial verification and investigation procedure for the companies Prosegur Compañía de Seguridad, S.A., Prosegur Cash, S.A. (as successor to Prosegur Global CIT, S.L.), Prosegur Global SIS, S.L. and Prosegur Global Alarmas, S.L., financial years 2019 to 2021, in relation to the deductibility of withholdings at source for corporate income tax purposes.

On 17 July 2023, Prosegur Compañía de Seguridad, S.A., as the parent company of the consolidated tax group, signed a non -conformity report proposing an adjustment of EUR 9,810 thousand (tax liability EUR 9,167 thousand, late -payment interest of EUR 643 thousand). On 31 July 2023, Prosegur Compañía de Seguridad, S.A. submitted a first written statement of allegations to the minutes. Subsequently, on 18 October 2023, the Technical Office of the Spanish Tax Administration ordered the reopening of the file and the performance of complementary actions, extending the verification actions to 2022.

The abovementioned inspection proceedings were concluded by means of Settlement Agreement A23-73819305, issued in relation to corporate income tax for the years 2019 to 2022, which resulted in an amount to be adjusted of EUR 2,635 thousand (tax liability EUR 2,273 thousand, late -payment interest EUR 362 thousand) due to discrepancies in the interpretation and application of Article 31.2 of the Corporate Income Tax Act regarding the deductibility of certain withholdings of foreign income tax.

The Company lodged an appeal for reconsideration against this agreement, which was rejected on 10 September 2025. Subsequently, the Company filed an economic -administrative claim before the Central Court for Economic -Administrative Issues on 22 December 2025, which is pending resolution.

Prosegur’s tax audits and litigation in Brazil

TRANSPEV Procedure

In 2005, the Group acquired assets in Brazil from the cash in transit company Transpev Transporte (hereinafter, Transpev or the acquired assets).

Since the acquisition, several proceedings were initiated with the Brazilian Federal Tax Authority related to debts of Transpev Transporte and another company owned by the same owner, Transpev Processamento. In particular, these procedures mainly concerned tax obligations related to Contribuções Previdenciarias (social security contributions) and the indirect taxation corresponding to PIS and COFINS.

In 2025, the Cash Group and the Prosegur Group reached an agreement with the Brazilian Federal Tax Authority and the other parties involved, whereby the final tax debt amount corresponding to the above -mentioned proceedings was set at BRL 203,864 thousand (EUR 34,553 thousand) (hereinafter the debt). The debt payment has been made in cash and through the offset of tax credits, in the amounts of BRL 120,515 thousand and BRL 83,348 thousand (EUR 20,426 thousand and EUR 14,127 thousand, respectively).

The provision for these procedures amounted to BRL 220,017 thousand (EUR 37,291 thousand).

Transfer pricing audit - FY2016 to 2018 On 4 April 2019 the Brazilian Tax Authority notified Prosegur Brasil S.A. Transportadora de Valores e Segurança of a tax settlement decision regarding Corporate Income Tax, Social Security and withholdings at source in relation to the corporate cost incurred from 2014 to 2016. The amount under the notice was BRL 255,677 thousand (tax liability BRL 102,938 thousand, penalties BRL 81,049 thousand and interest BRL 71,690 thousand), equivalent to EUR 39,713 thousand. After a first phase of defence in administrative proceedings, the amount was reduced to BRL 200,456 thousand (tax liability BRL 76,607 thousand, penalties BRL 54,571 thousand and interest BRL 69,277 thousand), equivalent to EUR 31,136 thousand.

Having concluded the administrative procedure, the entity has lodged an appeal in the courts, which has been admitted for processing and is pending progress and resolution. After the start of the judicial phase and the inclusion of legal costs, the contingency amounts to BRL 278,474 thousand (tax debt BRL 72,761 thousand, penalties and costs BRL 100,983 thousand and interest BRL 104,730 thousand), equivalent to EUR 47,198 thousand.

The Group has not recorded a provision in its consolidated annual accounts because it expects a favourable outcome of the dispute.

Verification of IRPJ and CSLL - FY2018 In January 2022 the Brazilian Tax Authority notified Prosegur Brasil S.A. Transportadora de Valores e Segurança of the start of an inspection regarding Personal Income Tax, Social Security and withholdings at source in relation to the 2018 financial year. The inspection phase was concluded in December 2023, with a contingency amounting to BRL 89,524 thousand (tax debt BRL 50,933 thousand, penalties BRL 10,079 thousand and interest of BRL 28,512 thousand), equivalent to EUR 15,173 thousand, mainly due to various interpretations in the calculation of withholdings associated with IRPJ and CSLL. The entity has initiated a first phase of administrative defence, which is still ongoing.

The Group has not recorded a provision in its consolidated annual accounts because it expects a favourable outcome of the dispute.

Due to the previous statements and as a consequence of the different interpretations that could be made of the fiscal legislation in force, additional tax liabilities could arise as a result of inspections by the tax authorities. In any event, the Directors of the Company do not consider that any such liabilities that could arise would have a significant effect on the interim condensed consolidated financial statements.

Complementary Tax to ensure an overall minimum level of taxation On 21 December 2024, Act 7/2024, of 20 December, establishing a Supplementary Tax to guarantee an overall minimum level of taxation for multinational groups and large national groups, a Tax on the interest and commission margin of certain financial entities and a Tax on liquids for electronic cigarettes and other tobacco -related products, and amending other tax rules was published in Spain.

Act 7/2024 incorporates the Pillar Two rules into Spanish law and establishes a Supplementary Tax intended to guarantee a minimum level of effective taxation of 15% in each jurisdiction in which large multinational groups operate, applicable to financial years beginning on or after 31 December 2023.

Consequently, the Prosegur Group is subject to this Supplementary Tax.

The ultimate parent company of the Prosegur Group is Gubel, S.L., an entity that is resident in Spain, which holds a majority shareholding in Prosegur Compañía de Seguridad, S.A.

The Group has assessed the effects arising from the application of this tax during the first half of 2026, taking into account both the Transitional Safe Harbours provided for in the fourth transitional provision of Act 7/2024 and, where necessary, the full calculation of the Supplementary Tax.

The Transitional Safe Harbours are intended to facilitate adaptation to the new regime, establishing that the Supplementary Tax will be zero when any of the three requirements set out in the aforementioned provision are met.

As a result of the analysis carried out, the Group has not identified any material impact from the application of the Pillar Two rules on its current tax expense for the first half of 2026, and applies the temporary exception to the recognition and disclosure of deferred tax assets and liabilities related to Pillar Two, in accordance with IAS 12.

IFRIC 23

In 2019, the Company has decided to implement IFRIC 23 referring to the application of the recognition and valuation criteria of IAS 12 when there is uncertainty regarding the tax authority’s acceptance of a specific tax treatment used by the Group.

With this, if the Company considers it is likely that the tax authority will accept an uncertain tax treatment, it will establish the taxable gain (loss), the tax bases, unused tax losses, unused tax credits or the tax rates consistent with the tax treatment used or intended to be used in its income tax returns, without allocating any provision for that uncertain tax treatment.

However, if the Company considers it unlikely that the tax authority will accept an uncertain tax treatment, it will reflect the effect of the uncertainty to establish the taxable gain (loss), the tax bases, unused tax losses or credits or the corresponding tax rates. In this manner the effect of the uncertainty for each uncertain tax treatment will be reflected by the Company by using the most likely amount or the expected value of the probability -weighted amounts.

As at 30 June 2026, the provision for IFRIC 23 amounted to EUR 50,317 thousand, recorded under Current tax liabilities in the consolidated statement of financial position. No changes in the provision have taken place during the first half of 2026 (EUR 50,317 thousand as of 31 December 2026) .

Restructuring operations

In the first half of 2026, no corporate restructuring operations were carried out without tax neutrality.

During the first half of 2026, the following corporate restructuring operations were carried out under the tax neutrality regime:

– In Chile, the takeover merger of Prosegur Chile SpA by Prosegur Tecnología Chile SpA took place in February.

– In Singapore, the takeover merger of Focal Investigation & Security Agency Pte Ltd by Prosegur Singapore Pte LTD took place in June.

The following entities were also wound up:

– In France, the company Prosegur Gestion des Actifs France SCI was wound up in February.

– In Spain, the company Rosegur Holding Corporatio, S.L. was wound up in February.

– In France, the companies Prosegur Securite SA, Securite Europeenne de L’Espace Industriel SA and Force Gardiennage SRL were wound up in March.

– In Uruguay, the company Blindados SRL was wound up in March.

In 2025, the following corporate restructuring operations were carried out without tax neutrality:

– In Cyprus, in December, Prosegur Compañía de Seguridad, S.A. transferred 49,545,262 shares of Telefónica, S.A. to Prosegur Cyprus Limited. The Cyprus company will engage in intragroup financing activities, primarily through factoring transactions aimed at improving the liquidity and working capital position of the Group’s companies. In addition, it may acquire assets for subsequent lease to Group entities.

In 2025, the following corporate restructuring operations were carried out under the neutral tax

regime:

– In Colombia, the takeover merger of Prosegur Sistemas Electrónicos SAS by Prosegur Tecnología, SAS took place in July.

– In Germany, the takeover merger of Prosegur Services Germany GmbH by Prosegur Internationale Handels GmbH took place in September.

The following companies were wound up in 2025:

– In Portugal, Prosegur AVOS Portugal Unipessoal Ltda. was wound up in January.

– In Mexico, Dinero Gelt México SA de CV was wound up in July.

– In the United States, Prosegur CASH Today USA LLC was wound up in July.

– In Mexico, the company Prosegur Soluciones Integrales en Seguridad Privada SA de CV was wound up in December.

– In Romania, the company Rosegur SA was wound up in December. – In the United States, Prosegur Technology International Incorporated was wound up in December.

20. Contingencies

Note 28 of the Consolidated Annual Accounts for the year ended 31 December 2025 provides information on contingent assets and liabilities at that date.

Processes in course Prosegur has defined a procedure of internal response and investigation of the existence of potential suspicions or signs of non -compliance with the applicable internal legislation and regulations, including the incidents received through its report channel, whether these suspicions or signs arise in the framework of a legal or judicial procedure, or they are discovered at any previous time.

There are currently certain investigations open by regulatory and judicial bodies, as well as internal investigations, in some of the countries in which Prosegur operates, which are pending a judicial ruling, mainly relating to competition.

At 30 June 2026, Prosegur updated its assessment on legal risks, and potential fines and sanctions that could arise from these situations, on the basis of the considerations of its internal and external legal and forensic specialists, and on the information available in each case.

Likewise, Prosegur believes there are certain situations pending judicial resolution that could result in the payment of fines and penalties as well as the recognition of other liabilities. The most significant ones are listed below:

Chilean National Economic Prosecutor In 2018, the Chilean National Economic Prosecutor (FNE) began an investigation into potential anti -

competitive practices due to agreed actions and the exchange of sensitive commercial information between competitors between 2017 and 2018. On 7 October 2021, the FNE filed a request with the Chilean Court for Competition Defence (TDLC) for sanctions, including a fine of approximately EUR 22,000 thousand on a subsidiary of the Prosegur Group in Chile (as maximum penalty). The Prosegur Group filed its defence before the TDLC on 22 November 2022 and, at the date of preparation of these condensed interim consolidated financial statements, the legal proceedings are still in progress, the evidentiary phase of the case having been ordered on 18 March 2024, with the proceedings pending the completion of this phase and the subsequent ruling by the TDLC.

Portuguese Competition Authority On 16 July 2021, the Portuguese Competition Authority (AdC) began an investigation (“Nota de Ilicitude”) into several surveillance and security companies due to the alleged existence of possible market sharing and price fixing agreements in the field of public procurement. On 13 July 2022, the AdC informed of its decision (“Decisão”) to penalise Prosegur – Companhia de Segurança, Lda., imposing a fine of EUR 8.1 million. The decision of the AdC was appealed against by the Company before the Competition, Regulation and Supervision Tribunal (TCRS) on 24 August 2022, as the Company’s Management, with the support of its legal advisors, did not agree with the content of the decision and considered that there were more than sufficient grounds for its defence.

In May 2023, the AdC ruled to suspend the enforceability of the fine by requiring the company to provide a bank guarantee of 40% of its amount (EUR 3.2 million). The bank guarantee was provided before the deadline of 15 June 2023. On 4 April 2025, Portugal’s Court of Competition, Regulation and Supervision (TCRS) issued a resolution addressing a preliminary formal question raised by Prosegur and other companies in the defence appeal process, concerning the validity of certain evidence obtained by the AdC in these proceedings. This resolution determined the nullity and illegality of all acts subsequent to the act of entry, search and seizure that occurred during the course of the investigation and ordered the cancellation and return of the guarantee provided for this case that Prosegur established for a value of 40% of the proposed penalty.

On 28 January 2026, the Board of Directors of the Portuguese Competition Authority (AdC) decided to close the investigation (“Nota de Ilicitude”) definitively, meaning that this matter is now resolved with no risk to the company.

Brazilian Tax Authority As a result of differing interpretations of Brazilian tax legislation, up to fiscal year 2024 there were differences in interpretation between the tax authorities and taxpayers regarding the calculation basis for social security contributions, specifically as to whether certain remuneration components should be included. Up to fiscal year 2024, Prosegur calculated its social security contributions based on what it considered to be the most appropriate interpretation of the applicable regulations and the most recent court rulings available in similar cases.

Notwithstanding the above, Prosegur quantified the amounts that could arise from the differences between its interpretation and that adopted by the tax authorities, estimating a possible contingency of BRL 112,946 thousand (equivalent to EUR 19,142 thousand). The Group has not recognized a provision in its interim consolidated financial statements, as it believes that, should its position be challenged, the contingency would be resolved in its favour .

21. Business combinations Details of changes in goodwill during the first half of 2026 are presented in Note 11.3.

21.1. Goodwill added in 2026 No business combinations have taken place during the first half of 2026 .

21.2. Goodwill added in 2025 whose valuation is being reviewed in 2026 There was no goodwill added in 2025 whose valuation is being reviewed in the first half of 2026 .

21.3. Goodwill added in 2025 and not modified in 2026 Details of the net assets acquired and goodwill recognised on business combinations during 2025 whose valuation has not been reviewed in 2026 are as follows:

Thousands of Euros Cash payment Deferred at fair value Total

purchase

price Fair value of

identifiable net

assets Goodwill

Servicios Unidos de Seguridad S.A. 2,528 2,975 5,503 4,866 637 2,528 2,975 5,503 4,866 637

Goodwill is not tax deductible.

The cash outflow incurred to purchase these business, net of cash acquired, is as follows:

Thousands of Euros Cash payment Cash and cash

equivalents

acquired Cash outflow in

acquisition

Servicios Unidos de Seguridad S.A. 2,528 — 2,528 2,528 — 2,528 Calculations relating to business combinations are provisional and may be adjusted for up to a year from the acquisition date.

Prosegur contracted the advice of an independent expert to assign the purchase price of the business combinations carried out in 2025.

Servicios Unidos de Seguridad S.A.

On 12 November 2025, Prosegur carried out a business combination in Argentina involving Servicios Unidos de Seguridad S.A., a security company specialising in residential alarm monitoring. The total purchase price was 9,250,563 thousand Argentinean pesos (equivalent value on the date of purchase: EUR 5,666 thousand), consisting of a cash consideration of 4,127,577 thousand Argentinean pesos (equivalent value at the date of purchase: EUR 2,528 thousand), of a deferred amount totalling 1,000,000 thousand Argentinean pesos (equivalent value at the date of purchase:

EUR 612 thousand) maturing in 2026, 2027, 2028 and 2029, and a deferred contingent consideration for a total amount of 4,122,986 thousand Argentinean pesos (equivalent value at the date of purchase: EUR 2,526 thousand) maturing in 2026 and 2027.

The date on which the acquired assets started to be consolidated was 12 November 2025.

The assets and liabilities that arose from this acquisition were as follows:

(Thousands of Euros) Carrying amount of the business acquired Fair value Property, plant and equipment 968 968 Clients and other receivables 3 3 Inventories 11 11 Other intangible assets — 3,884 Identifiable net assets acquired 982 4,866 The goodwill on this acquisition was allocated to the Alarms segment and to the LatAm geographical area and mainly reflects the profitability of the business and sizeable synergies expected to arise as a result of the acquisition by Prosegur. The intangible assets are based on client relationships (EUR 3,343 thousand) with a useful life of 8 years and a non -competition agreement (EUR 541 thousand) with a useful life of 6 years.

22. Related parties Prosegur is controlled by Gubel, S.L., which was incorporated in Madrid and holds 65.09% of the Company’s shares. The remaining 34.91% is held by various shareholders, including Yirayira International, S.L. with 8.00% and AS Inversiones, S.L. with 6.24%.

Procurement of goods and services During the first half of 2026 , Proactinmo, S.L.U. (controlled by Gubel, S.L.) invoiced Prosegur for the rental of four properties located in Madrid for EUR 2,458 thousand (at 30 June 2025 : EUR 2,870 thousand). The four leases are at market prices.

During the first half of 2026 , the Euroforum Group (controlled by Gubel, S.L.) invoiced Prosegur for hotel services amounting to EUR 919 thousand (at 30 June 2025 : EUR 54 thousand).

Provision of services During the first half of 2026 , Prosegur provided services to Gubel, S.L. amounting to EUR 7 thousand (at 30 June 2025 : EUR 9 thousand).

During the first half of 2026 , Prosegur provided security services to Proactinmo, S.L.U. (controlled by Gubel, S.L.) for EUR 45 thousand (at 30 June 2025 : EUR 50 thousand) and to Proactinmo Viviendas, S. L. (controlled by Gubel S,L.) for EUR 1 thousand (at 30 June 2025 : EUR 12 thousand).

During the first half of 2026 , Prosegur provided security services to the Euroforum Group (controlled by Gubel, S.L.) amounting to EUR 103 thousand (at 30 June 2025 : EUR 99 thousand).

Remuneration of members of the Board of Directors and key senior management personnel 1. Remuneration of members of the Board of Directors Details of the remuneration accrued by members of the Board of Directors for all items during the six -

month periods ended 30 June 2026 and 2025 are as follows:

Thousands of Euros 30 June 2026 30 June 2025 Fixed remuneration 588 530 Variable remuneration 713 656 Life insurance premiums 52 51 Other benefits 31 28 Remuneration for membership of the Board and Committee 482 482 Per diems 125 110

1,991 1,857

2. Remuneration of Senior Management personnel Senior Management personnel are understood to be Prosegur employees who hold, de facto or de jure, Senior Management positions reporting directly to the Board of Directors, executive committees or Managing Director, including those holding a power of attorney which relates to the corporate object and is not restricted to specific areas or matters.

The remuneration accrued by all the Senior Management personnel of Prosegur for the six -month periods ended 30 June 2026 and 2025 is as follows:

Thousands of Euros 30 June 2026 30 June 2025 Total remuneration accrued by Senior Management 2,002 1,878 The total commitment acquired by the Company at 30 June 2026 related to the 2024 -2025 Plan and the 2026 -2027 Plan incentives is recorded in liabilities for a total amount of EUR 8,282 thousand (June 2025 : EUR 12,813 thousand) (Note 17).

Loans to related parties At 30 June 2026 there were no loans to related companies except for:

– A loan for EUR 346 thousand granted by Prosegur to the Brazilian company Aeroseg Brasil Desenvolvimento e Operações de Veiculos nao Tripulados LTDA at 30 June 2026 , and consolidated using the equity method.

– A loan for EUR 911 thousand granted by Prosegur to the United Arab Emirates company Prosegur Technological Security Solutions LLC at 30 June 2026 , and consolidated using the equity method.

– Several loans for EUR 19,912 thousand at 31 December 2025 , signed between 2022 and 2026, granted by Prosegur to the Brazilian company Harapay Holding S.A., consolidated using the equity method and fully impaired.

At 30 June 2025 there were no loans to related companies except for:

– A loan for EUR 323 thousand granted by Prosegur to the Brazilian company Aeroseg Brasil Desenvolvimento e Operacoes de Veiculos nao Tripulados LTDA at 30 June 2025 , and consolidated using the equity method.

– A loan for EUR 24 thousand granted by Prosegur to the United Arab Emirates company Prosegur Technological Security Solutions LLC at 30 June 2025 , and consolidated using the equity method.

– Granting of several loans amounting to EUR 13,007 thousand at 30 June 2025 , signed between 2022 and 2025 from Prosegur to the Brazilian company Harapay Holding S.A., consolidated using the equity method, which have been impaired by an amount of EUR 10,355 thousand, resulting in a carrying amount of these loans of EUR 2,652 thousand as of 30 June

2025

Information required by article 229 of the Spanish Companies Act As required by articles 228, 229 and 230 of the Revised Text of the Spanish Companies Act, approved by Royal Legislative Decree 1/2010 of 2 July and amended by Act 31/2014 concerning improvements to corporate governance, the members of the Board of Directors and their related parties declare that they have not been involved in any direct or indirect conflicts of interest with the Company during the first half of 2026 .

Recurrently, and for many years before the appointment of Fernando Vives as a director of the Company, the law firm J&A Garrigues, S.L.P. has provided Prosegur with legal counsel and tax advice, within the ordinary course of business and in market terms. Prosegur does not work solely with J&A Garrigues, S.L.P., but also receives legal counsel and tax advice from other firms. The fees received by J&A Garrigues, S.L.P. from Prosegur are not material for the firm and neither do they represent a significant amount on the accounts of Prosegur. At 30 June 2026 , the fees amounted to EUR 538 thousand, representing less than 0.5% of Prosegur’s total administration and sales expenses (Note 6) (at 30 June 2025 the amount was EUR 299 thousand).

In addition, in the six -month period ended 30 June 2026 , Prosegur provided surveillance services to the law firm J&A Garrigues, S.L.P. The surveillance services invoiced to J&A Garrigues, S.L.P. at 30 June 2026 stood at EUR 122 thousand, accounting for less than 0.5% of Prosegur’s sales (at 30 June 2025 it was EUR 499 thousand).

Furthermore, these services are provided through partners from the firm other than Fernando Vives, whose remuneration as a partner of J&A Garrigues, S.L.P . is entirely independent and in no way linked to the amount invoiced by the firm to Prosegur. Accordingly, the Board of Directors considers that the business relationship between the law firm J&A Garrigues, S.L.P . and Prosegur, due to its recurrent, non -exclusive nature in the ordinary course of business, and its scant significance in the terms outlined, in no way affects the independence of Fernando Vives to discharge the duties of independent director of Prosegur.

23. Average headcount Details of the average headcount of Prosegur for the six -month periods ended 30 June 2026 and 30 June 2025 are as follows:

30 June 2026 30 June 2025 Men 137,492 136,276 Women 38,575 37,113

176,067 173,389

24. Events after the statement of financial position On 9 July 2026, the loan for EUR 175,000 thousand that Prosegur arranged in November 2024 was cancelled early, and a new loan for EUR 150,000 thousand was formalised, with a 4 -year maturity and bearing interest at market rates.

On 20 July 2026, a loan for PEN 120,000 thousand was formalised in Peru, with a 3 -year maturity and bearing interest at market rates.

APPENDIX I. – Summary of the main accounting policies The accounting policies used to prepare these condensed interim consolidated financial statements are the same as those applied in the consolidated annual accounts for the year ended 31 December 2025.

In addition, the Standards published at the time that these condensed interim consolidated financial statements were being drawn up and that are not mandatory are as follows:

– Amendments to IFRS 19 Subsidiaries without Public Accountability: It allows certain subsidiaries that apply IFRS to present less information in the notes to the financial statements, maintaining the same recognition and measurement criteria as the rest of the standards.

– Clarification on Translating to a Hyperinflationary Presentation Currency: issued in November 2025 and mandatory as of January 2027.

– IFRS 18 Presentation and Disclosures in Financial Statements: Among other changes, IFRS 18 introduces three new requirements to improve companies’ reporting of their financial performance and provide investors with a better basis for analysing and comparing

companies:

– It improves the comparability of the statement of financial performance by introducing three new categories: operating, investing and financing; as well as new subtotals:

operating result and result before financing and income tax.

– It provides greater transparency of Management -defined performance measures by introducing new guidelines and breakdowns.

– It provides guidance to provide a more useful grouping of information in the financial statements.

These rules shall apply from 1 January 2027.

Table of contents 1. Events occurred since the end of 2025 61 2. Performance of the business 61 2.1. Sales by geographical area 61 2.2. Sales by Sales by business area 62 2.3. Margins 62 2.4. Outlook for the second half of 2026 63 3. Average headcount 64 4. Investments 64 5. Financial management 65 6. Own shares 65 7. Innovation 65 8. Alternative performance measures 68 9. Subsequent events 73

Directors’ interim consolidated report for the six -month period ended 30

June 2026

1. Events occurred since the end of 2025 Notes 3 and 4 to Prosegur’s condensed interim consolidated financial statements, which correspond to the six -month period ended 30 June 2026, reflect the changes in the composition of the Group and the most significant transactions and events that have occurred during the first half of the 2026 financial year.

2. Performance of the business 2.1. Sales by geographical area Prosegur consolidated sales for the first half of 2026 amounted to EUR 2,594.1 million (at 30 June 2025: EUR 2,466.9 million). This represents an increase of 5.2%, of which 7.3% corresponds to pure organic growth, while the combined effect of the exchange rate and the application of IAS 29 and IAS 21.42 represents a decrease of 2.1%. The combined effect of inorganic growth and the divestments made by Prosegur has a negative impact of 0.01% on the change in turnover.

Inorganic growth relates to the business combination carried out in Argentina involving Servicios Unidos de Seguridad S.A., corresponding to the Alarms segment, during 2025. All acquisitions began to form part of the consolidation scope as of the same month of their acquisition.

The divestments made by Prosegur in 2025 related to the sale of the equity interest held in Fortress Armored Transport Incorporated in the Philippines.

Consolidated sales are distributed by geographical area as follows:

(Millions of Euros) June 2026 June 2025 Growth Europe 1,030.0 989.3 4.1%

ROW 342.6 302.6 13.2%

LatAm 1,221.5 1,175.0 4.0% Total Prosegur 2,594.1 2,466.9 5.2%

2.2. Sales by business area Consolidated sales are distributed by business areas as follows:

(Millions of Euros) June 2026 June 2025 Security 1,399.5 1,302.1 % of total 53.9 % 52.8 % Cash 1,000.8 1,005.1 % of total 38.6 % 40.7 % Alarms 132.9 118.6 % of total 5.1 % 4.8 %

AVOS 60.9 41.1

% of total 2.3 % 1.7 % Total Prosegur 2,594.1 2,466.9 In regard to the distribution of sales by business line, during the period from January to June 2026, Security sales have reached EUR 1,399.5 million with an increase of 7.48% over the same period the previous year. This growth is mainly due to the good performance of the US market. In addition, Cybersecurity sales were integrated into the Security segment in January 2026 with the aim of offering a unique Hybrid Security value proposition. The Prosegur Group recognises that physical security, technology and cybersecurity are closely interlinked and mutually dependent.

Cash sales have decreased by 0.43% to EUR 1,000.8 million. Despite the positive sales trend in most of the countries where the Cash Group operates, there has been a significant reduction in sales in Argentina due, on the one hand, to a negative exchange rate effect and, on the other, to the government policies implemented in the country since November 2023, which caused extraordinary effects that distort the comparison between periods. In addition, sales of transformation products have performed positively compared to the same period of the previous year.

Alarm sales increased by 12.0% , reaching EUR 132.9 million.

AVOS sales increased by 48.2% to EUR 60.9 million.

2.3. Margins

Adjusted EBITA for the first half of 2026 was EUR 167.1 million (at 30 June 2025: EUR 170.2 million).

The adjusted EBITA margin at the end of the first half of 2026 was 6.4% (at 30 June 2025: 6.9%).

The adjusted EBITA margin is as follows:

(Millions of Euros) June 2026 June 2025 Sales 2,594.1 2,466.9 Adjusted EBITA 167.1 170.2 Adjusted EBITA margin 6.4 % 6.9 %

2.4. Outlook for the second half of 2026

Overall Performance

During the first half of 2026, Prosegur showed sales growth of over 5% compared to the same period of the previous year, with organic growth of 7.3% and a negative exchange rate impact of 2.1%.

Prosegur is showing positive growth in all the geographical regions in which it operates, led by the United States and Asia -Pacific.

In terms of profitability, the Group’s adjusted EBITA decreased slightly by 1.8% compared to the same period of the previous year, reaching a relative margin of 6.4% of sales. An efficient management of finance and tax expenses results in a net profit growth exceeding 5% compared to the same period in the previous year.

Prosegur Security Performance and Outlook During the first half of the year, the business – into which Cybersecurity has been integrated since January 2026 – experienced sales growth of over 7% and an improvement in adjusted EBITA of 12.7%, reaching a relative margin of 3.2% (+20 basis points compared to the same period of the previous year). Organic growth for the first six months of the year – close to 9% – was mainly driven by the United States, whose sales increased organically by more than 30% compared to the same period of the previous year. Additionally, t he Iberia region continues to make a solid contribution.

The Business is expected to perform better in the second half of the year, with growth exceeding that of the first six months. In this context, the growth drivers will be the US market, as well as Iberia and some regions of Latin America.

The Hybrid Security proposition is consolidating and will continue to deliver strong results in the second half thanks to two simultaneous growth drivers: a) new clients; b) increased technological hybridisation among existing clients.

Prosegur Cash Performance and Outlook During the first half of the year, Prosegur Cash sales reached EUR 1,001 million, representing a slight fall of 0.4% compared to the same period of the previous year. However, on a like -for-like basis, sales grew by 0.7%, reflecting the strength of the underlying business.

In terms of profitability, the Group achieved an adjusted EBITA of EUR 111 million during the first half of 2026, with a margin on sales of 11.1%, in line with that recorded in the same period of the previous year.

The macroeconomic environment in the first half of 2026 has developed differently across regions. In Latin America, economic activity has continued to show resilience, supported by private consumption and a gradual easing of inflationary pressures. In particular, Argentina has continued to make progress in its macroeconomic stabilisation and disinflation, although consumption remains constrained by the adjustment measures implemented in recent quarters. In Europe, economic activity has maintained moderate growth, supported primarily by domestic demand, although uncertainties persist regarding energy price developments, geopolitical tensions and the international context. For its part, Asia -Pacific, despite the ongoing armed conflict there, has continued to show a favourable trend in economic activity, supported by domestic demand and the growth of the region’s emerging economies.

Looking ahead to the second half of the year, these trends are expected to continue, although financial market volatility, currency movements and geopolitical uncertainty will continue to weigh on the pace of global economic growth.

Prosegur Alarms Performance and Outlook The first half of 2026 was marked by the macro -economic environment in Argentina, as well as the implementation of a stricter internal policy regarding client payment terms. This has led to a portfolio optimisation process, focused on cash generation and healthy growth .

Assuming this portfo lio optimisation process, Prosegur Alarms and Movistar Prosegur Alarmas collectively surpassed one million connections, representing a total connection base (BTC in Spanish) growth of over 4% compared to the same period in the previous year.

At Prosegur Alarms, both ARPU and Service Margin improved compared to the first half of 2025 when excluding the foreign exchange effect in Argentina. Churn remained stable at 12%, while acquisition margin increased due to several factors, including improvements in product quality, marketing strategy, and lower scalability requirements following portfolio optimization.

Looking ahead to the second half of the financial year, Prosegur Alarms will continue to prioritise client quality over the pace of portfolio growth, and will continue to adapt its cost structure to the new commercial approach.

3. Average headcount Details of the average headcount of Prosegur for the six -month periods ended 30 June 2026 and 2025 are as follows:

30 June 2026 30/06/2025 Men 137,492 136,276 Women 38,575 37,113

176,067 173,389

4. Investments

All of Prosegur’s investments are always analysed by the corresponding technical and operating areas and the management control department, which estimate and examine the strategic importance, return period and yields of the investments before these are approved. Subsequently these are submitted to the Investment Committee for a final decision on whether to proceed with the investment.

During the first half of 2026 , investments in property, plant and equipment and software were made for EUR 76.6 million (at 30 June 2025 : EUR 80.6 million).

5. Financial management Prosegur calculates net financial debt as follows: total current and non -current borrowings (excluding other non -bank borrowings) plus net derivative financial instruments, minus cash and cash equivalents, minus equity instruments in listed companies (included under the heading Non -current financial assets), and minus other current financial assets.

Net financial debt (including lease liabilities, contingent and deferred payment liabilities arising from acquisitions, liquid financial assets linked to contingent and deferred payment liabilities arising from acquisitions, and treasury stock) at 30 June 2026 amounts to EUR 1,406.5 million (at 31 December 2025: EUR 1,356.3 million) (its calculation is detailed in Note 8 of the Directors’ Report).

Meanwhile, the ratio of net financial debt (including lease liabilities, contingent and deferred payment liabilities arising from acquisitions, liquid financial assets linked to contingent and deferred payment liabilities arising from acquisitions, and treasury stock) to EBITDA at 30 June 2026 stood at 2.5 (at 31 December 2025: 2.4) (its calculation is detailed in Note 8 of the Directors’ Report).

6. Own shares Details of changes in own shares during the first half of 2026 are as follows:

Number of shares Millions of Euros Balance at 31 December 2025 12,295,374 27.28 Other awards (1,220,949) (2.47) Balance at 30 June 2026 11,074,425 24.81

7. Innovation

Prosegur remains a pioneer in adopting cutting -edge technology, committed to strengthening the security of our clients. During the first half of 2026, we have continued to implement drone and anti -

drone solutions for the civil sector and in collaboration with the State Security Forces and Agencies.

Likewise, we have brought the robotic platform management service to market through an early adoption programme, and we have launched our mobile iSOC, a vehicle that allows us to take the capabilities of our control centres to wherever the client needs us.

As part of a solid and reliable technological innovation strategy, Prosegur is positioning itself as a leading player in the field of dual -use technologies. Through advanced solutions such as robotics, autonomous vehicles and drones, channels of communication have been established with both the Army and its ancillary industry. In this regard, these technologies allow us to apply our private security expertise in other areas such as emergency response, critical infrastructure and the military.

Critical infrastructure protection remains one of the company’s key focus areas, and we continue to play an active role in R&D&I by participating in projects under the Horizon Europe programme, among other national and supranational initiatives and consortia.

Prosegur Security based in a Hybrid Security model Prosegur Security continues empowering its Hybrid Security model by incorporating cybersecurity services which, combined with its extensive experience in physical security and the capabilities of the iSOC as the nerve centre of operations, offer comprehensive protection in a context where physical and digital risks are increasingly interconnected.

In addition, it continues to consolidate POPS, the service platform that acts as the technological core of the Hybrid Security model. Designed to digitalise, guarantee and optimise security operations, it transforms operational data into intelligence for decision -making, turning security into a strategic asset for the business.

Prosegur Crypto extends its tokenised gold platform to the EU and the UK Prosegur Crypto has launched its pioneering platform for purchasing tokenised gold, Prosegur Digital Gold, to the rest of the European Union (EU) countries and the United Kingdom. This expansion takes place six months after its launch in the Spanish market and represents the company’s effective entry into one of the largest integrated financial spaces in the world, consisting of around 450 million inhabitants with high purchasing power. The platform, Prosegur Digital Gold, allows the digital purchase of gold backed one hundred per cent by physical gold safeguarded by Prosegur and verified through periodic audits.

Continuous improvement of the client experience, driven by technological innovation and artificial intelligence, is a strategic pillar for Prosegur Alarms The company is consolidating its leadership in advanced security solutions by integrating artificial intelligence capabilities that enable it to optimise every interaction and offer a differentiating experience to its clients.

In this context, Prosegur maintains sustained investment in video technologies and in the development of its digital ecosystem, positioning the mobile app as a key driver of growth and innovation. The combination of security systems, connected platforms and AI -based solutions not only improves operations but also enables predictive capabilities, making it possible to anticipate risks and act with greater speed, precision and efficiency.

An offshoring model that transforms efficiency in BPO services AVOS Tech is strengthening its position in BPO through the incorporation of VN, a leading Customer Experience company with 30 years’ experience and more than 3,000 specialists in Argentina and Paraguay. This integration makes it possible to deploy a powerful offshoring strategy which, backed by international security and privacy certifications, guarantees outsourcing of the utmost rigour. As a result, we can offer our clients an efficiency model with tangible results that have already been successfully proven in key sectors such as the automotive, banking and energy industries.

Prosegur Tech Ventures As a complement to its open innovation strategy, Prosegur is the only company in the private security sector to have a corporate venture capital (CVC) fund, known as Prosegur Tech Ventures (PTV).

Endowed with EUR 30 million, this vehicle aims to identify, promote and accelerate the development of disruptive technologies and new trends with the potential to transform the security sector, through investment in external initiatives of high strategic value. During 2025, PTV made investments in two startups, one of which already collaborates actively with the Group, while the other is in advanced talks to explore collaboration opportunities.

In the first half of 2026, PTV completed a new investment in a startup in the fintech sector. The Group has also continued to analyse investment opportunities in companies aligned with its areas of activity and strategic priorities, with a second investment expected to close in the second half of the year. In addition, Prosegur is in talks with the selected startup to identify possible avenues of strategic collaboration that would generate value for both parties.

8. Alternative Performance Measures In order to comply with ESMA Guidelines on APMs, Prosegur presents this additional information to aid the comparability, reliability and understanding of its financial information. The Company presents its profit/loss in accordance with International Financial Reporting Standards (IFRS). However, Management considers that certain alternative performance measures provide additional useful financial information that should be taken into consideration when assessing its performance.

Management also uses these APMs to make financial, operating and planning decisions, as well as to assess the Company’s performance. Prosegur provides those APMs it deems appropriate and useful for users to make decisions and those it is convinced represent a true and fair view of its financial information.

APM Definition and calculation Purpose Working capital This is a finance measure that represents operational liquidity available for the company. Working capital is calculated as current assets less current liabilities (excluding the short -term lease liabilities) plus deferred tax assets less deferred tax liabilities less long -term provisions. Positive working capital is necessary to ensure that the Company can continue its operations and has sufficient funds to cover matured short -term debt as well as upcoming operating expenses. Working capital management consists of the management of inventories, payables and receivables and cash.

Organic Growth Organic growth is calculated as an increase or decrease of income between two periods adjusted by acquisitions and divestments and the exchange rate effect. Organic growth provides the comparison between years of the growth of the revenue excluding the currency effect.

Inorganic

Growth The Group calculates inorganic growth for a period as the sum of the revenue of the companies acquired minus divestments. The income from these companies is considered inorganic for 12 months following their acquisition date. Inorganic growth provides the growth experienced by the company through new acquisitions or divestments

Exchange rate

effect The Group calculates the exchange rate effect as the difference between the revenue for the current year less the revenue for the current year using the exchange rate of the previous year. The exchange rate effect provides the impact of currencies on the revenue of the company.

Cash flow

conversion rate The Group calculates the cash flow conversion rate as the difference between EBITDA less the investmens in property, plant and equipment and software on EBITDA. The cash flow conversion rate provides the cash generation of the Company.

Gross Financial

Debt The Group calculates gross financial debt as all financial liabilities minus other non -bank borrowings corresponding to deferred payments for M&A acquisitions. Gross financial debt reflects gross financial debt without including other non -bank borrowings corresponding to deferred payments for M&A acquisitions.

Cash availability The Group calculates cash availability as the sum of cash and other cash equivalents, other short -term financial assets, and any short - and long -term undrawn credit facilities. Cash availability reflects available cash as well as potential cash available through undrawn credit facilities.

Net Financial

Debt The Group calculates financial debt as the sum of the current and non -current financial liabilities (including other payables corresponding to deferred M&A payments and financial liabilities with Group companies) minus cash and cash equivalents, minus current investments in group companies, and minus equity instruments in listed companies (included under the Non -current financial assets heading). The net debt provides the gross debt less cash in absolute terms of a company.

Adjusted EBITA Adjusted EBITDA is calculated on the basis of the consolidated profit/loss for the period without including the profit/loss after taxes from discontinued operations, income taxes, finance income or costs, and adjusting the impairment losses on goodwill, amortisation expenses and impairment of client portfolios, trademarks and other intangible assets. The adjusted EBITA provides an analysis of earnings before interest, taxes and amortisation, and impairment of intangible assets (except computer software).

EBITDA EBITDA is calculated on the basis of the consolidated profit/loss for the period for a company without including the profit/loss after taxes from discontinued operations, income taxes, finance income or costs, and depreciation, amortisation or impairment of fixed assets, but including impairment of property, plant and equipment given that it is immaterial. The purpose of the EBITDA is to obtain a fair view of what the company is earning or losing in the business itself. The EBITDA excludes variables not related to cash that may vary significantly from one company to another depending upon the accounting policies applied. Amortisation is a non -monetary variable and therefore of limited interest for investors.

Adjusted EBITA

margin The adjusted EBITA margin is calculated by dividing adjusted EBITA of the company by the total figure of revenue. The adjusted EBITA margin provides the profitability obtained prior to amortisation and impairment of intangible assets (except computer software) of the total revenue accrued.

Leverage ratio The Group calculates the leverage ratio as net financial debt divided by total capital. Net financial debt is calculated as detailed above. Total capital is the sum of equity plus net financial debt. The leverage ratio provides the weight of the net financial debt over all of the Company’s own and third -

party financing, shedding light on its financing structure.

Ratio of net financial debt to equity The Group calculates the ratio of net financial debt to shareholder equity by dividing the net financial debt to shareholder equity as they appear in the Statement of Financial Position. The ratio of net financial debt to shareholder equity offers the ratio of the Company’s net financial debt to its equity.

Ratio of

financial debt to EBITDA The Company calculates the ratio of net financial debt to EBITDA by dividing the net financial debt by last twelve months EBITDA. The ratio of net financial debt to EBITDA offers the ratio of the Company’s net financial debt to its EBITDA, thus reflecting its payment capacity.

Ratio of

financial debt

excluding cash

to EBITDA The Company calculates the ratio of net financial debt without liquid assets to EBITDA by dividing net financial debt (in this case including contingent and deferred payment liabilities arising from acquisitions as well as financial assets related thereto and deducting the amount of own shares) by EBITDA for the last 12 months. The ratio of net financial debt excluding cash to EBITDA offers the ratio of the Company’s net financial debt to its EBITDA, thus reflecting its payment capacity.

Working capital (in millions of Euros) Note 30.06.2026 31.12.2025 Inventories 15 83.4 66.6 Clients and other receivables 1,142.2 973.1 Current tax assets 73.0 84.1 Cash and cash equivalents 14 696.3 1,180.3 Other current financial assets 24.9 21.3 Deferred tax asset 132.1 120.3 Suppliers and other payables (955.8) (823.7) Current tax liabilities (114.2) (131.3) Current financial liabilities 18 (613.5) (1,217.8) Other current liabilities (97.5) (91.7) Deferred tax liabilities (90.7) (78.2) Provisions 17 (173.4) (169.1) Total Working Capital 106.8 (66.1)

Organic growth (in millions of Euros) Note 30.06.2026 30.06.2025 Revenue current year 5 2,594.1 2,466.9 Less: revenue previous year 5 2,466.9 2,347.5 Less: inorganic growth (0.3) 20.3 Exchange rate effect (52.9) (225.0) Total Organic Growth 2.1 Directors’ report 180.4 323.9

Inorganic growth (in millions of Euros) Note 30.06.2026 30.06.2025 Alarms LatAm 1.9 — Cash ROW — 20.3 Divestments (2.2) — Total Inorganic Growth 2.1 Directors’ report (0.3) 20.3

Exchange rate effect (in millions of Euros) Note 30.06.2026 30.06.2025 Revenue current year 3 2,594.1 2,466.9 Less: Revenue current year at the previous year’s exchange rate 2,647.0 2,691.9 Exchange rate effect 2.1 Directors’ report (52.9) (225.0)

Cash Flow Conversion Rate (in millions of Euros) Note 30.06.2026 30.06.2025

EBITDA 279.1 274.5

CAPEX 4 Directors’ report 76.6 80.6 Cash flow conversion rate (EBITDA - CAPEX / EBITDA) 73 % 71 %

Gross financial debt (in millions of Euros) Note 30.06.2026 31.12.2025 Debentures and other negotiable securities 18 977.4 1,564.7 Bank loans 18 968.8 743.0 Third parties funds 18 170.9 206.5 Credit accounts 18 5.5 42.9 Gross financial debt 5 Directors’ report 2,122.6 2,557.1

Cash availability (in millions of Euros) Note 30.06.2026 31.12.2025 Cash and cash equivalents 14 696.3 1,180.3 Other current financial assets 24.9 21.3 Long -term credit availability 18 464.9 500.0 Short -term undrawn credit facilities 18 399.5 292.1 Cash availability 1,585.6 1,993.7

Net financial debt (in millions of Euros) Note 30.06.2026 31.12.2025 Financial liabilities 18 2,206.6 2,646.8 Plus: Finance lease liabilities excluding subleasing 11.4 138.4 136.8 Adjusted financial liabilities (A) 2,345.0 2,783.6 Cash and cash equivalents 14 (696.3) (1,180.3) Less: adjusted cash and cash equivalents (B) (696.3) (1,180.3) Total Net Financial Debt (A+B) 1,648.7 1,603.3 Less: other non -bank borrowings (C) 18 (84.0) (89.7) Less: Finance lease liabilities excluding subleasing (D) 11.4 (138.4) (136.8) Total Net Financial Debt (excluding other non -bank borrowings referring to deferred M&A and financial debt from lease payments) (A+B+C+D) 1,426.3 1,376.8 Minus: equity instruments of listed companies (E) 12 (174.4) (172.8) Total Net Financial Debt (excluding other non -bank borrowings referring to deferred M&A payments, financial debt from lease payments and including the value of equity instruments of listed companies) (A+B+C+D+E) 5 Directors’ report 1,251.8 1,204.0 Plus: Finance lease liabilities excluding subleasing (F) 11.4 138.4 136.8 Total Net Financial Debt including lease liabilities

(A+B+C+D+E+F) 1,390.2 1,340.8

Adjusted EBITA (in millions of Euros) Note 30.06.2026 30.06.2025 Consolidated profit/loss for the year 2 Directors’ report 57.2 54.2 Non-controlling interests 2 Directors’ report 9.4 10.3 Income taxes 2 Directors’ report 47.9 53.8 Net finance costs 2 Directors’ report 36.7 36.6 PPE depreciation and impairment (excluding computer software) 2 Directors’ report 15.8 15.3 Adjusted EBITA 2 Directors’ report 167.1 170.2

EBITDA (in millions of Euros) Note 30.06.2026 30.06.2025 Consolidated profit/loss for the year 2 Directors’ report 57.2 54.2 Non-controlling interests 2 Directors’ report 9.4 10.3 Income taxes 2 Directors’ report 47.9 53.8 Net finance costs 2 Directors’ report 36.7 36.6 Total repayments and impairment (excluding impairment of property, plant and equipment) 2 Directors’ report 127.8 119.6 EBITDA 2 Directors’ report 279.1 274.5

Adjusted EBITA margin (in millions of Euros) Note 30.06.2026 30.06.2025 Adjusted EBITA 2 Directors’ report 167.1 170.2 Revenue 2 Directors’ report 2,594.1 2,466.9 Adjusted EBITA margin 2 Directors’ report 6.4 % 6.9 %

Leverage ratio (in millions of Euros) Note 30.06.2026 31.12.2025 Net financial debt (A) 1,251.8 1,204.0 Plus: Lease liabilities (B) 11.4 138.4 136.8 Total Net Financial Debt including lease liabilities (C=A+B) 1,390.2 1,340.8 Equity (D) 16 876.4 802.1 Total capital (E=C+D) 2,266.6 2,142.9 Leverage ratio (C/E) 5 Directors’ report 61.3 % 62.6 %

Ratio of net financial debt to equity (in millions of Euros) Note 30.06.2026 31.12.2025 Equity (A) 16 876.4 802.1 Net financial debt including lease liabilities (B) 1,390.2 1,340.8 Ratio of net financial debt to shareholder equity (B/A) 5 Directors’ report 1.6 1.7

Ratio of net financial debt to EBITDA (in millions of Euros) Note 30.06.2026 31.12.2025 Last Twelve Months EBITDA (A) 566.9 562.3 Net financial debt including lease liabilities (B) 1,390.2 1,340.8 Ratio of net financial debt to EBITDA (S/A) 5 Directors’ report 2.5 2.4

Ratio of net financial debt excluding cash to EBITDA (in millions of Euros) Note 30.06.2026 31.12.2025 Net financial debt including lease liabilities (A) 1,390.2 1,340.8 Deferred and contingent payments relating to acquisitions (B) 57.9 67.4 Liquid financial assets linked to deferred and contingent payment liabilities relating to acquisitions (C) (5.3) (5.5) Treasury stock (D) (36.3) (46.4) Total Net Financial Debt excluding cash (E=A+B+C+D) 1,406.5 1,356.3 Last twelve months EBITDA (F) 566.9 562.3 Ratio of financial debt excluding cash to EBITDA (E/F) 5 Directors’ Report 2.5 2.4

9. Subsequent events Note 24 of Prosegur’s condensed interim consolidated financial statements, corresponding to the six -

month period ending 30 June 2026, provides a breakdown of the post -closing events that could have a material impact on the presentation of said interim financial statements.

STATEMENT OF RESPONSIBILITY FOR THE FINANCIAL REPORT OF THE

FIRST HALF OF 2026

The members of the Board of Directors of Prosegur Compañía de Seguridad, S.A. state, to the best of their knowledge, that the financial information selected from Prosegur Compañía de Seguridad, S.A., as well as the condensed interim consolidated financial statements of Prosegur Compañía de Seguridad, S.A. and its subsidiaries, for the first half of 2026 , drawn up by the Board of Directors, at its meeting of 29 July 2026 , and prepared in accordance with the applicable accounting principles, provide a true and fair view of the assets, financial position and the profit/loss of Prosegur Compañía de Seguridad, S.A., as well as of the subsidiaries included in the consolidation scope, taken as a whole, and that the respective directors’ interim reports include a reliable analysis of the information required.

Madrid, 29 July 2026

Ms Helena Revoredo Delvecchio Mr Rodrigo Zulueta Galilea

President Director

Mr Christian Gut Revoredo Ms Isela Costantini Vice President and Managing Director Director

Ms Chantal Gut Revoredo Ms Natalia Gamero del Castillo Calleja

Director Director

Mr Fernando Vives Ruiz Mr Pedro Guerrero Guerrero

Director Director

Mr Fernando D’Ornellas Silva

Director

Proceeding to record that the Board of Directors of Prosegur Compañía de Seguridad, S.A. in the meeting held in Madrid on 29 July 2026 has drawn up the Half -Yearly Financial Report for the first half of 2026 , consisting of the following documents: the individual financial information selected, the consolidated financial information selected, the condensed interim consolidated financial statements and the Directors’ interim report of Prosegur Compañía de Seguridad, S.A. and its subsidiaries, and the statement of responsibility of the Directors, all corresponding to the first half of 2026 , documentation which has been drawn up unanimously (by all the attending Directors) by the Board of Directors of the Company, in accordance with the provisions of article 35 of Act 24/1988, of 29 July, on the Securities Market, in the meeting held on this date.

The aforementioned documents, which are presented in a single body, are transcribed in the preceding pages numbered consecutively, written only on their front and all signed purely for identification purposes by the Secretary of the Board of Directors, with the Company’s seal.

The statements of responsibility on its content have been signed by the directors of Prosegur Compañía de Seguridad, S.A.

And all of which as secretary of the Board of Directors, I attest to, in Madrid on 29 July 2026 .

Signed: Mr Antonio Rubio Merino (Non -Director Secretary)