EXHIBIT 99.4

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION OF GRUPO AEROPORTUARIO DEL SURESTE, S.A.B. DE C.V.

GRUPO AEROPORTUARIO DEL SURESTE, S.A.B. DE C.V.

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 2026 AND FOR THE YEAR ENDED DECEMBER 31, 2025

Acquisition of Companhia de Participações em Concessões (CPC Aeroportos)

(Thousands of Mexican pesos, unless otherwise indicated, except share and per share amounts)

INTRODUCTION

On November 18, 2025, Aeropuerto de Cancún, S.A. de C.V. (the "Issuer"), a wholly owned subsidiary of Grupo Aeroportuario del Sureste, S.A.B. de C.V. ("ASUR" or the "Company"), entered into a share purchase agreement with Motiva Infraestrutura de Mobilidade S.A. (B3: MOTV3) ("Motiva" or the "Seller") to acquire 100% of the shares of Companhia de Participações em Concessões ("CPC Aeroportos"). The acquisition was completed on September 1, 2026 (the "Closing Date") following satisfaction of the conditions precedent, including the required Brazilian airport-sector and antitrust approvals (the "Acquisition").

At the Closing Date, the purchase price for CPC Aeroportos was R$5.1 billion (approximately U.S.$992.2 million), following customary closing adjustments, compared with R$5.0 billion (U.S.$936 million) agreed at signing. The consideration was denominated and settled in Brazilian reais. For purposes of this unaudited pro forma condensed combined financial information, the closing consideration has been translated into Mexican pesos as described in Note 3(ii).

On August 14, 2026, the Issuer, as borrower, and ASUR, as guarantor, entered into a U.S.$1,299 million bridge facility (the "CPC Bridge Facility"). At the closing of the Acquisition, the Issuer drew U.S.$1,230 million under the CPC Bridge Facility to fund the purchase price and related costs. For purposes of this unaudited pro forma condensed combined financial information, the financing adjustments reflect the U.S.$1,230 million actually drawn, presented net of directly attributable issuance costs, with no portion of the purchase price funded with cash on hand. The Interest Period tenor elected and the corresponding Term SOFR fixing are those set out in the executed borrowing and rate-setting documentation.

CPC Aeroportos holds interests in 20 airport concessions in Brazil, Ecuador, Costa Rica and Curaçao. The portfolio includes the Confins and Pampulha airports in Belo Horizonte, the South Block and Central Block airports in Brazil, and the international airports of Quito, San José and Curaçao, and serves more than 45 million passengers per year. Seventeen of the 20 concessions have more than 15 years of remaining concession term. The Acquisition adds four new markets in Latin America and the Caribbean to ASUR's existing operations in Mexico, the United States, Puerto Rico and Colombia.

The following unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S-X, Pro Forma Financial Information, to illustrate the effects of the acquisition on ASUR's historical consolidated financial statements. The unaudited pro forma condensed combined statement of financial position as of June 30, 2026 gives effect to the acquisition as if it had occurred on June 30, 2026, and the unaudited pro forma condensed combined statements of income for the year ended December 31, 2025 and for the six months ended June 30, 2026 give effect to the acquisition as if it had occurred on January 1, 2025, the first day of the most recently completed fiscal year presented. All amounts are presented in thousands of Mexican pesos unless otherwise indicated.

The acquisition is accounted for as a business combination under the acquisition method in accordance with International Financial Reporting Standard ("IFRS Accounting Standards”) 3, Business Combinations, as issued by the International Accounting Standards Board ("IASB"). ASUR was identified as the accounting acquirer. ASUR prepares its consolidated financial statements in accordance with IFRS Accounting Standards as issued by the IASB.

This unaudited pro forma condensed combined financial information is presented for illustrative purposes only and is not necessarily indicative of ASUR's actual financial position or results of operations had the acquisition occurred on the dates indicated. It is also not a projection of future results. These statements do not reflect any anticipated synergies, operating efficiencies, cost savings or integration costs that may result from the acquisition.

The pro forma information previously furnished in connection with the proposed acquisition was prepared before the Acquisition had closed and reflected the information available at that time. This exhibit applies the acquisition method under IFRS 3 to the completed Acquisition and incorporates the CPC Aeroportos historical information for the year ended December 31, 2025 and for the six months ended June 30, 2026, together with the preliminary purchase price allocation and the financing adjustments described in Notes 4 and 5.

The pro forma information should be read in conjunction with:

The pro forma adjustments presented below are preliminary and remain subject to change. The pro forma financial information is presented as of June 30, 2026 and for the year ended December 31, 2025 and for the six months ended June 30, 2026. The purchase price allocation has not been completed, and the pro forma financing adjustments reflect the Interest Period tenor elected and the corresponding Term SOFR fixing under the CPC Bridge Facility. See Note 7.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF FINANCIAL POSITION

AS OF JUNE 30, 2026

(Thousands of Mexican pesos)

See the accompanying notes to the unaudited pro forma condensed combined financial information.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF INCOME

FOR THE YEAR ENDED DECEMBER 31, 2025

(Thousands of Mexican pesos)

See the accompanying notes to the unaudited pro forma condensed combined financial information.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF INCOME

FOR THE SIX MONTHS ENDED JUNE 30, 2026

(Thousands of Mexican pesos, except share and per share amounts)

See the accompanying notes to the unaudited pro forma condensed combined financial information.

NOTES TO THE UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

(Thousands of Mexican pesos unless otherwise indicated)

NOTE 1 - BASIS OF PRESENTATION

The accompanying unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S-X using the acquisition method of accounting under IFRS 3 to illustrate the effects of the Acquisition by the Issuer of 100% of the shares of CPC Aeroportos.

The unaudited pro forma condensed combined statement of financial position as of June 30, 2026 gives effect to the Acquisition as if it had occurred on that date. The unaudited pro forma condensed combined statements of income for the year ended December 31, 2025 and for the six months ended June 30, 2026 each give effect to the Acquisition as if it had occurred on January 1, 2025, the first day of the most recently completed fiscal year presented. The Acquisition closed on September 1, 2026; accordingly, the historical information underlying this presentation predates the Closing Date, and the pro forma information does not purport to reflect events occurring between the relevant historical reporting date and the Closing Date, except for the transaction accounting adjustments described herein.

The historical financial information has been derived from the sources described below:

The unaudited pro forma condensed combined financial information includes certain reclassifications of the historical financial information of CPC Aeroportos presented in the "CPC Aeroportos As reclassified (Note 8)" column, which have been made for the sole purpose of conforming that presentation to the financial statement captions used by ASUR in its consolidated financial statements. Those reclassifications are described in Note 8, which identifies the historical CPC Aeroportos financial statement captions affected, the corresponding amounts reclassified and the purpose of each material reclassification made to conform CPC Aeroportos’ historical presentation to ASUR’s financial statement presentation. They are not transaction accounting adjustments.

The pro forma condensed combined financial information included is for illustrative purposes only and does not represent the actual combined consolidated operating results that would have been achieved had the transaction been completed on the assumed dates, nor is it intended to project ASUR's future combined consolidated operating results or financial position.

Pro forma adjustments

The unaudited pro forma condensed combined financial information includes transaction accounting adjustments that are necessary to depict the accounting for the Acquisition and the related financing in accordance with IFRS Accounting Standards. Following the 2020 amendments to Article 11, transaction accounting adjustments are not required to have a continuing impact on the combined results. The adjustments are presented in two columns: column (A), acquisition and purchase price allocation, and column (B), financing. These adjustments primarily reflect the preliminary application of the acquisition method, including the recognition and measurement of the identifiable assets acquired and liabilities assumed based on management's preliminary estimates.

The preliminary goodwill reflected herein has been determined based on the consideration transferred, the historical carrying amounts of the identifiable net assets acquired and the non-controlling interests, as the fair value measurements required by IFRS 3 have not yet been completed. The preliminary goodwill is subject to change as additional information becomes available, including upon completion of the valuation analyses and the determination of the fair values of the identifiable assets acquired, liabilities assumed and non-controlling interests. IFRS 3 permits a measurement period of up to twelve months from the acquisition date to adjust provisional amounts. Differences between the preliminary estimates and the final purchase accounting may be material.

No management's adjustments reflecting synergies or other expected benefits of the transaction have been presented.

NOTE 2 - ACCOUNTING POLICIES

Both ASUR and CPC Aeroportos prepare their financial information in accordance with IFRS Accounting Standards. Management has performed an initial review of the accounting policies of the Business to identify potential differences from those of ASUR. Based on that initial review, management did not identify differences that would have a material impact on the unaudited pro forma condensed combined financial information, and accordingly no pro forma adjustments related to accounting policy differences have been reflected. That review will be completed as part of the integration of the Business, and any policy alignment identified may result in adjustments to the amounts presented. Certain captions specific to the Business — principally obligations with the concession grantors — do not exist in ASUR's historical statement of financial position and are presented under their own caption in the unaudited pro forma condensed combined statement of financial position, as shown in Note 8(a).

NOTE 3 - PRELIMINARY PURCHASE CONSIDERATION AND GOODWILL CALCULATION

Total preliminary consideration

Preliminary goodwill calculation

The preliminary goodwill calculation below is based on the historical carrying amounts of the identifiable assets acquired and liabilities assumed and does not yet incorporate the fair value measurements required by IFRS 3. Accordingly, it does not represent a completed purchase price allocation and remains subject to change upon completion of the required valuation analyses.

NOTE 4 - ADJUSTMENTS TO THE PRO FORMA CONDENSED COMBINED STATEMENT OF FINANCIAL POSITION

NOTE 5 - ADJUSTMENTS TO THE PRO FORMA CONDENSED COMBINED STATEMENT OF INCOME

The CPC Bridge Facility bears interest at Term SOFR plus a contractual Applicable Margin that increases in 90-day blocks from 125 basis points per annum beginning on the Closing Date to 250 basis points per annum from day 451 through the Maturity Date. Consistent with the pro forma assumption that the financing was in place from the beginning of each period presented, the contractual margin schedule was applied from the beginning of each respective period, resulting in weighted average margins of approximately 163.1 basis points for the year ended December 31, 2025 and 137.4 basis points for the six months ended June 30, 2026. Interest is computed on an Actual/360 basis.

The annual interest rates applied were 3.76% for the year ended December 31, 2025 and 3.76% for the six months ended June 30, 2026, calculated as Term SOFR plus a weighted average contractual Applicable Margin. For purposes of the pro forma adjustments, the CPC Bridge Facility is assumed to have been entered into on January 1, 2025, and the contractual Applicable Margin is applied on a continuous basis from that assumed inception date across all periods presented. Under the CPC Bridge Facility, the Applicable Margin increases in successive 90-day increments, starting at 125 basis points per annum for the first 90 days and stepping up periodically to 250 basis points per annum from day 451 through maturity. Accordingly, the weighted average Applicable Margin for each pro forma period reflects the applicable contractual step-ups based on the number of days elapsed since January 1, 2025, without resetting the Applicable Margin at the beginning of the 2026 interim period. The adjustment reflects the financing as if it had been in place at the beginning of each period presented and does not duplicate financing costs already recognized in the historical information. The financing adjustment also includes the foreign exchange effect of translating the U.S. dollar-denominated facility into Mexican pesos, determined by reference to the USD/MXN rates at the beginning and at the end of each period presented, which results in a foreign exchange gain of Ps.3,145,725 for the year ended December 31, 2025 and of Ps.1,119,423 for the six months ended June 30, 2026. As required by SEC Financial Reporting Manual 3260.1, the following table presents the estimated effect of a hypothetical 12.5 basis point (1/8%) increase or decrease in the assumed Term SOFR rate — holding the contractual Applicable Margin, day-count convention, floor and absence of a credit spread adjustment constant — on pro forma finance cost, pro forma net income attributable to controlling interests and pro forma basic and diluted earnings per share, for each period presented:

NOTE 6 - EARNINGS PER SHARE

No equity instruments were issued in connection with the Acquisition. Accordingly, the Acquisition had no impact on the weighted average number of shares outstanding, and no pro forma adjustment to the weighted average number of shares is required. ASUR had 300,000,000 weighted average shares outstanding for the historical periods presented. Pro forma basic and diluted earnings per share have been computed by dividing pro forma net income attributable to controlling interests by 300,000,000 shares, resulting in Ps.41.207 for the year ended December 31, 2025 and Ps.18.256 for the six months ended June 30, 2026.

NOTE 7 - SIGNIFICANT ASSUMPTIONS, LIMITATIONS AND MATTERS PENDING COMPLETION

The following matters were outstanding at the date of this exhibit and are expected to affect the amounts presented, in certain cases materially:

NOTE 8 - RECLASSIFICATIONS

The historical financial information of CPC Aeroportos has been reclassified in order to conform its presentation to the financial statement captions and the presentation used by ASUR in its consolidated financial statements. The "CPC Aeroportos As reclassified (Note 8)" column of each of the unaudited pro forma condensed combined financial statements presents the financial information of CPC Aeroportos after giving effect to the reclassifications described in this note. The "CPC Aeroportos historical" column of each of the tables below presents the historical financial information of CPC Aeroportos using the captions and amounts included in its financial statements.

These are reclassifications for presentation purposes only. They do not change the historical financial information of CPC Aeroportos for any period presented, and the reclassification column of the statement of financial position table below nets to nil. In the statement of profit or loss tables, each reclassified line nets to nil; the reclassification column as a whole does not, because the CPC Aeroportos historical and CPC Aeroportos as reclassified columns follow different sign conventions for costs, expenses and income tax, as described following those tables. The transaction accounting adjustments arising from the Acquisition and from the related financing are presented separately in columns (A) and (B) of the unaudited pro forma condensed combined financial statements and are described in Notes 4 and 5.

The reclassifications have been determined on a preliminary basis. Upon completion of the review of the accounting policies and of the presentation of the Business described in Note 2, additional reclassifications may be identified and the final presentation may differ from the presentation reflected herein.

The following tables present the reclassifications made to CPC Aeroportos’ historical financial information solely to conform its presentation to ASUR’s financial statement presentation. For each reclassification, the tables identify the originating CPC Aeroportos financial statement caption, the corresponding ASUR financial statement caption, the amount reclassified and the resulting balance. The numbered explanations following the tables describe the nature and purpose of each material reclassification. These reclassifications are presentation adjustments only and do not constitute transaction accounting adjustments.

(a) Statement of financial position as of June 30, 2026

The reclassifications presented above are described below:

(1) Financial investments (current). Current financial investments - restricted cash account of Ps.247,556 are reclassified to restricted cash and cash equivalents, the caption used by ASUR for these balances.

(2) Investments in securities (non-current). Reclassification of non-current financial investments - restricted cash account of Ps.383,869 to investments in securities within non-current assets, which is the caption used by ASUR for financial investments not classified as cash equivalents.

(3) Receivables (current). Reclassification of current accounts receivable of Ps.890,843 and accounts receivable with related parties of Ps.1,021, for a total of Ps.891,864, to accounts receivable – Net. Reclassification of dividends and interest on capital of Ps.215,349 to receivable from third parties, which is the caption used by ASUR for these balances.

(4) Receivables (non-current). Non-current accounts receivable of Ps.2,228 are retained within non-current assets and reclassified to other non-current assets, since ASUR presents accounts receivable – Net only within current assets.

(5) Other assets (current). Reclassification of current recoverable taxes of Ps.403,916, advances to suppliers of Ps.4,560 and prepaid expenses and other credits of Ps.204,085, for a total of Ps.612,561, to other assets, the caption used by ASUR for these items within current assets.

(6) Other non-current assets. Reclassification of non-current inventories of Ps.48,369, non-current recoverable taxes of Ps.270,559 and non-current prepaid expenses and other credits of Ps.9,400, which together with the non-current accounts receivable described in (4) total Ps.330,556, to other non-current assets, consistent with the non-current classification of these balances in CPC Aeroportos’ historical financial information.

(7) Property, equipment and concession intangible assets (non-current). Reclassification of property, plant and equipment of Ps.165,110 and right of use in lease of Ps.3,171, for a total of Ps.168,281, to land, furniture and equipment – Net, consistent with ASUR’s presentation of right-of-use assets within the class of the related underlying asset. Reclassification of intangible assets of Ps.29,970,121 and infrastructure under construction of Ps.1,649,973, for a total of Ps.31,620,094, to intangible assets, airport concessions and goodwill – Net, consistent with ASUR’s presentation of improvements to concession assets in progress within the airport concession intangible assets recognized under IFRIC 12.

(8) Debentures (current). Reclassification of current debentures of Ps.255,329 to short term debt, the caption used by ASUR for current debt instruments other than bank loans.

(9) Debentures (non-current). Reclassification of non-current debentures of Ps.15,920,148 to long-term debt, the caption used by ASUR for non-current debt instruments other than bank loans.

(10) Income tax payable (current). Reclassification of income tax and social security contribution of Ps.18,659 to income tax payable, consistent with ASUR’s caption.

(11) Trade and other payables (current). Reclassification to accounts payable and accrued expenses (current) of Ps.1,608,877, comprising suppliers of Ps.424,692, taxes and contributions payable of Ps.275,699, social, labor and pension obligations of Ps.213,788, suppliers and accounts payable to related parties of Ps.425,372, dividends and interest on capital payable of Ps.128,905, obligations to be fulfilled of Ps.18,092, deferred revenue of Ps.23,947 and other obligations of Ps.98,382, all of which are classified as current.

(12) Trade and other payables and deferred income tax (non-current). Reclassification of deferred income tax and social security contribution of Ps.169,889 to deferred income tax, presented separately in accordance with IAS 1.54(o). Reclassification to accounts payable and accrued expenses (non-current) of Ps.256,535, comprising suppliers of Ps.3,869, taxes and contributions payable of Ps.468, provisions for civil, labor, social security, tax and contractual risks of Ps.28,413, deferred revenue of Ps.53,273 and other obligations of Ps.170,512, all of which are classified as non-current, consistent with the original maturity of these balances.

(13) Employee benefits obligations (non-current). Reclassification of non-current social, labor and pension obligations of Ps.61,237 to employee benefits obligations, which is the caption used by ASUR for this type of obligation.

(14) Capital reserves. Reclassification of profit reserves of Ps.386,240, which comprise the legal reserve of Ps.25,568 and the profit retention reserve of Ps.360,672 appropriated from CPC Aeroportos’ earnings, to capital reserves, which is the caption used by ASUR for reserves within equity.

(15) Capital stock and other comprehensive loss. Reclassification of share capital of Ps.16,864,204 to capital stock. The equity valuation adjustment of Ps.(7,537,329), which comprises the cumulative foreign currency translation adjustments of CPC Aeroportos’ foreign operations recognized in other comprehensive income, is reclassified to other comprehensive loss, the caption used by ASUR for these items.

(*) Captions presented by CPC Aeroportos under a name that differs from ASUR’s corresponding caption: deferred income tax and social security contribution, investments, loans and financing, accumulated profits and losses and non-controlling interests (NCI). These balances are presented in full under the corresponding ASUR caption (deferred income tax asset, investment accounted for using the equity method, bank loans, retained earnings and non-controlling interest, respectively), without any change in their nature, amount or current or non-current classification.

The reclassifications described above do not change the historical total assets of Ps.42,036,264, total liabilities of Ps.32,672,163 or total equity of Ps.9,364,101 of CPC Aeroportos as of June 30, 2026. No amounts have been reclassified between current and non-current assets or between current and non-current liabilities; the current or non-current classification of each balance is the same as that presented in CPC Aeroportos’ historical financial information.

(b) Statement of profit or loss for the year ended December 31, 2025

(c) Statement of profit or loss for the six months ended June 30, 2026

CPC Aeroportos presents revenue and expense captions that differ from those used by ASUR and presents its statement of profit or loss by nature, whereas ASUR presents its statement of comprehensive income by expense function. The same reclassifications have been applied to both periods presented and are described below; amounts are shown for the year ended December 31, 2025 and for the six months ended June 30, 2026, respectively. Amounts in the CPC Aeroportos historical column are presented with the signs used in CPC Aeroportos’ issued statements of profit or loss, in which costs, expenses and income tax expense are presented as negative amounts and reversals of provisions and allowances are presented as positive amounts. Amounts in the CPC Aeroportos as reclassified column are presented consistent with ASUR’s presentation, in which costs, operating expenses and income tax are presented as positive amounts deducted in arriving at net income, and the components of the comprehensive financing result are presented with their own sign.

(16) Net operating revenue — aeronautical and construction services. CPC Aeroportos presents its revenue in a single caption, net operating revenue, in its statement of profit or loss. Based on the breakdown of net operating revenue disclosed in Note 18 to CPC Aeroportos’ financial statements, airport revenue of Ps.7,678,930 and Ps.4,002,170, which comprises the regulated tariff revenue of the concessions and corresponds to ASUR’s aeronautical services caption, is reclassified to aeronautical services, and construction revenues (IFRIC 12) of Ps.1,521,304 and Ps.794,391 are reclassified to construction services. For the six months ended June 30, 2026, net operating revenue presented in CPC Aeroportos’ statement of profit or loss (Ps.5,022,122) differs by Ps.1 from the total of the breakdown disclosed in its Note 18 (Ps.5,022,121) due to rounding; this difference has been included in aeronautical services, which amount to Ps.4,002,171.

(17) Net operating revenue — other revenue. Reclassification from net operating revenue, based on the same breakdown, of accessory revenues of Ps.387,964 and Ps.187,519, rebalancing revenue of Ps.20,738 and nil, and revenue from services provided among related parties of Ps.29,055 and Ps.38,041, for a total of Ps.437,757 and Ps.225,560, to non-aeronautical services.

(18) Costs of services provided. Reclassification of services, grant cost, depreciation and amortization (depreciation, amortization, and impairment for the six months ended June 30, 2026), personnel costs, materials, equipment and vehicles and other, for a total of Ps.4,067,789 and Ps.2,280,281, to cost of aeronautical and non-aeronautical services, consistent with ASUR’s presentation of operating costs by function. Construction costs of Ps.1,521,304 and Ps.794,391 are reclassified to cost of construction services. The allocation between ASUR’s cost captions and administrative expenses follows the function assigned by CPC Aeroportos in its issued statements of profit or loss: all line items presented within costs of services provided are reclassified to cost of aeronautical and non-aeronautical services or cost of construction services, and all line items presented within operating expenses (administrative and general expenses) are reclassified to administrative expenses (see (19)). No amounts have been reallocated between functions, and the same mapping has been applied to both periods presented.

(19) Operating expenses — administrative and general expenses. Reclassification of personnel expenses; services; materials, equipment and vehicles; depreciation and amortization; non-deductible expenses, provisions and fines; advertising campaigns and events, fairs and newsletters; Rouanet Law, audiovisual, sports and other incentives; (provision) reversal for civil, labor, social security, and contractual risks; travels and lodging expenses; water, electricity, telephone, internet and gas; legal and judicial expenses; contributions to trade unions and class associations; taxes, fees and notary fees; property rentals and condominiums; (allowance) reversal for expected credit losses; and other operating expenses, which CPC Aeroportos presents within operating expenses for a total of Ps.(859,504) and Ps.(369,761), to administrative expenses. (Provision) reversal for civil, labor, social security, and contractual risks of Ps.72 and Ps.71,503 and (allowance) reversal for expected credit losses of Ps.5,551 and Ps.3,993 represent net reversals in both periods and are therefore presented as positive amounts in the CPC Aeroportos historical column, consistent with CPC Aeroportos’ issued statements of profit or loss.

(20) Financial revenues. CPC Aeroportos presents financial revenues in a single caption in its statement of profit or loss, amounting to Ps.403,632 and Ps.199,379. Based on the breakdown disclosed in Note 19 to its financial statements, earnings on financial investments of Ps.327,115 and Ps.146,627 and interest and other financial revenues of Ps.67,104 and Ps.51,328, for a total of Ps.394,219 and Ps.197,955, are reclassified to interest income. The exchange-rate variation on foreign suppliers included in financial revenues is described in (22).

(21) Financial expenses. CPC Aeroportos presents financial expenses in a single caption in its statement of profit or loss, amounting to Ps.(3,431,629) and Ps.(2,016,365). Based on the breakdown disclosed in Note 19 to its financial statements, interest on loans, financing, debentures and commercial notes, inflation adjustments on those instruments and on the obligations with the concession grantors, present-value adjustments on the obligations with the concession grantors and on lease liabilities, losses on derivative transactions and fees, commissions and other financial expenses, in each case net of capitalized borrowing costs of Ps.155,767 and Ps.40,703, for a total of Ps.3,425,141 and Ps.2,017,050, are reclassified to interest expense, the caption used by ASUR for its financing costs. Capitalized borrowing costs are presented net within financial expenses in CPC Aeroportos’ issued statements of profit or loss (Note 19), in accordance with IAS 23, and agree with the capitalization of borrowing costs presented in its statements of cash flows. The exchange-rate variation on foreign suppliers included in financial expenses is described in (22).

(22) Foreign exchange results. Reclassification of the exchange-rate variation on foreign suppliers, which CPC Aeroportos presents within financial revenues and financial expenses, to exchange income on foreign currency and exchange loss on foreign currency, according to whether it represents a gain or a loss. For the year ended December 31, 2025, these amounts comprise a gain of Ps.9,413 and a loss of Ps.(6,488). For the six months ended June 30, 2026, they comprise a gain of Ps.1,424 presented within financial revenues and a net credit of Ps.685 presented within financial expenses, both of which are presented within exchange income on foreign currency for a total of Ps.2,109.

(*) Captions presented by CPC Aeroportos under a name that differs from ASUR’s corresponding caption: equity accounted-investees and current and deferred income tax and social security contribution. These amounts are presented in full under the corresponding ASUR captions, share of results of investments accounted for using the equity method and income tax, respectively. CPC Aeroportos includes its equity accounted-investees within profit before financial result, whereas ASUR presents it after the comprehensive financing result; accordingly, it is presented after that result in the CPC Aeroportos as reclassified column.

The reclassifications described above do not change CPC Aeroportos’ historical net operating revenue of Ps.9,637,991 and Ps.5,022,122, costs of services provided of Ps.(5,589,093) and Ps.(3,074,672), gross profit of Ps.4,048,898 and Ps.1,947,450, operating expenses of Ps.(859,504) and Ps.(369,761), equity accounted-investees of Ps.588,424 and Ps.256,185, profit before financial result of Ps.3,777,818 and Ps.1,833,874, net finance costs of Ps.(3,027,997) and Ps.(1,816,986), or profit for the year and for the period of Ps.631,319 and Ps.41,743, for the year ended December 31, 2025 and for the six months ended June 30, 2026, respectively.

Depreciation and amortization. CPC Aeroportos’ historical depreciation and amortization expense amounted to Ps.813,131 for the year ended December 31, 2025 and Ps.573,420 for the six months ended June 30, 2026. These amounts are included within operating costs and expenses in the unaudited pro forma condensed combined statements of income.