As of June 30, 2026, government grants include the grants assigned to the Group by the “Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI)”and “Agencia para la Competitividad de la Empresa de la Generalitat de Cataluña (ACCIÓ)”, "Agencia Estatal de Investigación","Ministerio de Industria, Comercio y Turismo","European Climate, Infrastructure and Environment Executive Agency (CINEA)", "California Energy Commission", "Camara de Comercio and Agencia de Residuos de Cataluña for an amount of Euros 618 thousand, Euros 376 thousand, Euros 56 thousand, Euros 3,123 thousand, Euros 274 thousand, Euros 302 thousand, Euros 97 thousand and Euros 63 thousand respectively, to develop new technologies and promote smart mobility solutions.

As of December 31, 2025, government grants include the grants assigned to the Group by the “Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI)”and “Agencia para la Competitividad de la Empresa de la Generalitat de Cataluña (ACCIÓ)”, "Agencia Estatal de Investigación","Ministerio de Industria, Comercio y Turismo","European Climate, Infrastructure and Environment Executive Agency (CINEA)" and "California Energy Commission", "Camara de Comercio and Agencia de Residuos de Cataluña for an amount of Euros 743 thousand, Euros 431 thousand, Euros 65 thousand, Euros 3,864 thousand, Euros 320 thousand, Euros 512 thousand, Euros 102 thousand and Euros 62 thousand respectively, to develop new technologies and promote smart mobility solutions.

The impact in the interim condensed consolidated statement of profit or loss and other comprehensive income (recognized in “Net Other income”) for the six months ended June 30, 2026 amounts to Euros 1,185 thousand, as compared to Euros 374 thousand for the six months period ended June 30, 2025 (Note 18).

As of June 30, 2026 Euros 594 thousand are pending to be received from government entities, as compared to Euros 607 thousand as of December 31, 2025 (Note 22).